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STATISTICS OF INCOME 
FOR 1950 

PART i 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS. TAXABLE FIDUCIARY INCOME TAX 

RETURNS. ESTATE TAX RETURNS, AND GIFT 

TAX RETURNS 



UNITED STATES TREASURY DEPARTMENT 

WASHIISIGTON. D. C. 



INTERNAL REVENUE SERVICE 



U. S. TREASURY DEPARTMENT 

INTERNAL REVENUE SERVICE 



STATISTICS OF INCOME 
FOR 1950 



PART 1 

COMPILED FROM INDIVIDUAL INCOME TAX 

RETURNS, TAXABLE FIDUCIARY INCOME 

TAX RETURNS, ESTATE TAX RETURNS, 

AND GIFT TAX RETURNS 



PREPARED UNDER DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICS DIVISION 







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PU BLIC 



UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : !954 



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

Price $1 



Boeton Pub..c ..- .-y \f\ ^0 
Superintendent of Docun>ents 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, July 80, 1954. 

Sir: In accordance with the provisions of section 63 of the Internal 
Revenue Code, requiring the annual preparation and publication 
of statistics with respect to the operation of the Federal income tax 
laws, I have the honor to transmit herewith a report, "Statistics of 
Income for 1950, 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 1950, filed during 1951. 
This report also contains data from estate tax returns, filed during 
1951, for estates of individuals irrespective of the date of death, and 
data from gift tax returns for 1950, filed during 1951 . 
Respectfully, 

T. Coleman Andrews, 
Commissioner of Internal Revenue. 
Hon. G. M. Humphrey, 
Secretary of the Treasury. 



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CONTENTS 

Psgt 
Introduction 1 

INDIVIDUAL INCOME TAX RETURNS 

Individual returns included 5-6 

Changes in the Internal Revenue Code 6-7 

Basic items 7-9 

Classification of individual returns 9-11 

Scope of estimated data 11 

Tabulated data 11-12 

Simple and cumulative distributions by adjusted gross income classes 12 

Sources of income and deductions 12-13 

Sources of income or loss comprising adjusted gross income 13-15 

Itemized deductions 15-17 

Net gain or loss from sales or exchanges of capital assets 17-19 

Medical and dental expenses 19 

Types of tax liability 19-21 

Returns with tax overpayment or with tax due 21 

Taxpayments, tax overpayment, and tax due 22-23 

Marital status of taxpayer 23 

Data for States and Territories 24 

Description of the sample and limitations of data 24-32 

TABLES FOR INDIVIDUAL RETURNS, 1950 

1; Simple and cumulative distributions of number of returns, adjusted 
gross income, and tax liability, with corresponding percentage dis- 
tributions — by adjusted gross income classes 35-37 

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

come, adjusted gross income, itemized deductions, exemption, and 
items of tax — by adjusted gross income classes 38-47 

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

or loss comprising adjusted gross income, for each itemized deduc- 
tion, for each type of taxpayment, and for tax overpayment — by 
adjusted gross income classes 48-55 

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

and by size of each specific source of income or loss comprising ad- 
justed gross income 56-65 

6. Frequency distribution of returns with itemized deductions — by ad- 
justed gross income classes and by net income classes 66-75 

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

tive tax rate — by adjusted gross income classes and by types of tax 
liability 76-79 

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

held, payments on declaration, tax due at time of filing, refund, and 
credit on 1951 estimated tax — by adjusted gross income classes, by 
returns with tax overpayment or returns with tax due, and by types 
of taxpayment 80-95 

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

income classes and by marital status and sex of taxpayer 96-101 

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 ex- 
emptions other than age or blindness 102-109 

10. Net gain or loss from sales of capital assets, net short- and long-term 
capital gain and 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 110-116 



VI CONTENTS 

Fast 
1 1 : Number of returns with medical deduction, amount of medical deduc- 
tion, and adjusted gross income on such returns — by adjusted gross 

income classes 117 

12; Number of returns, Form 1040A, short-form 1040, long-form 1040 with 
standard deduction, and long-form 1040 with itemized deductions — 
by taxable and nontaxable returns 118 

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

by States and Territories 118 

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

and Territories and by adjusted gross income classes 119-131 

TAXABLE FIDUCIARY INCOME TAX RETURNS 

Fiduciary returns included 139 

Income tax provisions with respect to fiduciary income 139-140 

Basic items 140-141 

Classification of fiduciary returns 141 

Tabulated data 141-142 

Simple and cumulative distributions by total income classes 142 

Sources of income and deductions 142-144 

Types of tax liability 144-145 

Data for States and Territories 145 

Returns for estates and for trusts 145 

TABLES FOR TAXABLE FIDUCIARY RETURNS, 1950 

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

come, and tax liability, with corresponding percentage distribu- 
tions — by total income classes 149-151 

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

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

by total income classes 152—155 

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

comprising total income, and for each deduction — by total income 
classes 1 56-1 59 

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

income, deductions, net income, exemption, and tax liability — by net 
income classes 160-163 

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

net income classes 164—171 

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

effective tax rate — by total income classes and by types of tax.__ 172-175 

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

capital gain and loss, and capital loss carryover — by total income 
classes and by returns with net loss or with net gain from sales of 
capital assets 176-182 

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

tax liability — by States and Territories 183 

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

net income, exemption, and tax liabilitj^ — by total income classes and 

by returns for estates and for trusts 184-185 

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

and net income — by total income classes and by relationship of 
beneficiary to grantor - 186-201 

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

and net income — by net income classes and by relationship of 
beneficiary to grantor 202-217 

ESTATE TAX RETURNS 

Estate tax returns included - 223 

Estate tax law oo? ooq 

Basic items ooo oqa 

Classification of estate tax returns ^ ooV 

Tabulated data oqi 990 

Nonresident aliens. - ._- 231-232 



CONTENTS Vn 

TABLES FOR ESTATE TAX RETURNS 

Page 

1. Number of returns, gross estate, selected items, allowable deductions, 

net estate, and tax, by revenue acts — taxable and nontaxable 
returns 234 

2. Number of returns, gross estate, selected items, allowable deductions, 

net estate, and tax, by net estate before specific exemption classes — 
taxable returns filed for estates of individuals who died on or after 
January 1, 1948 235-236 

3. Number of returns, gross estate, selected items, allowable deductions, 

net estate, and tax, by gross estate classes — taxable returns for 
estates of individuals who died on or after January 1, 1948 237-238 

4. Number of returns, gross estate, selected items, allowable deductions, 

and net estate before specific exemption, by gross estate classes — 
nontaxable returns filed for estates of individuals who died on or 
after January 1, 1948 239 

5. Frequency distribution of returns by net estate before specific ex- 

emption classes and by types of heirs, devisees, and legatees — 
taxable and nontaxable returns 240-241 

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

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

and nontaxable returns 242-255 

7. Frequency distribution of returns by net estate before specific ex- 

emption classes, by marital status of decedent, and by number of 
children — taxable and nontaxable returns 256-262 

8. Number of returns and net estate before specific exemption by net 

estate before specific exemption classes and by age of decedent — 
taxable and nontaxable returns 264-269 

9. Number of returns and gross estate by gross estate classes and by age 

and sex of decedent — taxable and nontaxable returns 270-279 

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

taxable returns — by States and Territories 280-281 

GIFT TAX RETURNS 

Gift tax returns included . 285 

Gift tax law 285-287 

Basic items 287-288 

Classification of gift tax returns 288-289 

Tabulated data 289 

TABLES FOR GIFT TAX RETURNS, 1950 

1. Number of returns, gifts by types of property, total gifts before and 

after exclusions, exclusions, deductions, net gifts, tax, and data for 
gifts to charity, gifts of future interests, and gifts to spouse — taxable 
returns by net gift classes and nontaxable returns in aggregate 293-295 

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

ductions, net gifts, tax, and data for gifts to charity, gifts of future 
interests, and gifts to spouse — by taxable and nontaxable returns 
and by total gift plus gift tax classes 296-301 

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

corresponding frequency and percentage distributions — by types of 
property 302 

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

deductions, net gifts, and tax — by taxable status 302 

5. Frequency distribution of taxable returns of identical donors who re- 

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

for prior years classes 303 



Vrn CONTENTS 

SYNOPSIS OF FEDERAL TAX LAWS RELATING TO INDIVIDUAL, 
FIDUCIARY, ESTATE TAX, AND GIFT TAX RETURNS 

Pagff 
Individual and fiduciary income tax returns: 

A. Requirements for filing, exemptions, credit for dependents, and 

normal tax rates, 1913-50 308-309 

B. Surtax rates and total surtax, 1913-50 318-321 

C. Optional tax, individual returns, 1941-50 323-328 

D. Provisions pertaining to capital gains and losses, 1922-50 330-331 

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

foreign countries, 1917-50, and earned income credit, 1924-43. 332-333 
Estate tax returns: 

F. Requirements for filing, specific exemption, and tax credits, 

1916-51 336-337 

G. Tax rates and tax, 1916-61 338-339 

Gift tax returns: 

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

1925, and 1932-50 341 

I. Tax rates and tax, 1924, 1925, and 1932-50 342 

INCOME TAX FORMS 

Facsimiles of Forms 1040, 1040A, and 1041, for 1950 347-380 

Index 381-388 



INTRODUCTION 

This report presents income and tax data for 1950 compiled from 
individual income tax returns, Forms 1040 and 1040A, taxable fidu- 
ciary 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 Kevenue Code, which requires the prepara- 
tion and publication annually of statistics reasonably available with 
respect to the operation of the income tax laws, including classifica- 
tions of taxpayers 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. 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. 

In the second section of this report, data are presented for taxable 
fiduciary income tax returns, Form 1041. The fiduciary return 
form varies in certain respects from the individual return, Form 
1040; nevertheless, the taxable fiduciary returns are classified and the 
data thereon presented, so far as possible, in a manner similar to that 
used for individual returns. 

Information reported on estate tax returns, Form 706, filed during 
the calendar year 1951, irrespective of the date of death of the in- 
dividual or of the applicable revenue act, is tabulated in the third 
section of this report. Transfers of property by gifts made during 
the calendar year 1950 and the tax liability of the donor, reported on 
gift tax returns. Form 709, are shown in the fourth section. 

At the end of this report, there is a synopsis of Federal tax laws 
relating to income tax, estate tax, and gift tax, setting forth for each 
revenue act the filing requirements, tax rates, exemptions, and other 
important provisions. Facsimiles of the 1950 income tax returns, 
Forms 1040, 1040A, and 1041 to which references are made, are 
inserted at the close. 

A preliminary report, prepared from the 1950 individual returns 
and taxable fiduciary returns, was published July 9, 1953, and several 
tables from this report were made available in a press release dated 
Octobers, 1953. 

1 



INDIVIDUAL INCOME TAX RETURNS 



INDIVIDUAL INCOME TAX RETURNS 

INDIVIDUAL RETURNS INCLUDED 

Individual income tax returns included in the data of this report 
are for the calendar year 1950, a fiscal year ending within the period 
July 1950 through June 1951, and a part year with the greater part of 
the accounting period in 1950. The returns are Forms 1040 A and 
1040, filed for citizens and resident aliens. Tentative returns are 
not included and amended returns are used only if the original re- 
turns 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 reported, 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 non- 
business deductions and tax credits and also for exemptions. The 
standard deduction is approximately 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 combined income meets the require- 
ments 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 Form 1040. Persons with 
adjusted gross income of less than $5,000, regardless of the source, 
may elect to file the short-form return on which nonbusiness deduc- 
tions 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 deduc- 
tions in excess of the standard deduction allowed through use of the 
tax table, he must file the long-form return and compute the tax 
liability on the basis of net income after allowable exemptions. Per- 
sons 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 nonbusiaess deductions, 
the optional standard deduction which is the smaller of $1,000 or 



6 STATISTICS OF INCOME FOR 1950, PART 1 ' 

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 of the payments on a Declaration of 
Estimated Tax, Form 1040-ES. 

Statistical data are taken from the returns as filed, prior to revi- 
sions that may be made as a result of official audit. Facsimiles of 
individual returns. Forms 1040 and 1040 A, are shown on pages 347- 
372. 

CHANGES IN THE INTERNAL REVENUE CODE 

The Eevenue Act of 1950 amended the Internal Kevenue Code 
in many respects. The major change applicable to individual re- 
turns is the increase in tax rates accomplished through the elimina- 
tion of percentage reductions from tentative tax which were in effect 
during 1948 and 1949. 

(a) Although the normal tax rate of 3 percent of normal tax net 
income and the surtax rates ranging from 17 percent of the first 
$2,000 of surtax net income to 88 percent of such income in excess of 
$200,000 are retained, the 1950 act eliminates, as of October 1, 1950, 
the series of percentage reductions ranging from 17 percent of the 
first $400 of combined tentative taxes to 9.75 percent of such taxes in 
excess of $100,000. The total tax habihty is now limited to 87 per- 
cent of net income, as compared to the previous limit of 77 percent. 

For 1950 calendar year returns, a series of percentage reductions 
amounting to approximately three-fourths of those previously al- 
lowed is provided, with a limitation of the tax liability to 80 percent 
of the net income. 

(6) On returns for fiscal years ending after September 30, 1950, 
the tax liability is the sum of (1) that portion of a tentative tax, 
computed at rates in effect before October 1, 1950, which the number 
of calendar months in such fiscal year before October 1, 1950, bears to 
the total number of calendar months in the fiscal year, and (2) that 
portion of a tentative tax, computed at the rates in effect after Sep- 
tember 30, 1950, which the number of calendar months in such fiscal 
year after September 30, 1950, bears to the total number of calendar 
months in the fiscal year, 

(c) The optional tax table under supplement T is revised to reflect 
the increased tax liability resulting from the decrease in percentage 
reductions applied to the aggregate tentative normal tax and surtax 
for the calendar year. Also, for taxable years beginning after Sep- 
tember 30, 1950, an optional tax table is provided wherein no per- 
centage reductions are applied. 

(d) New income tax withholding tables provide increased with- 
holding of income tax at source on wages paid on and after October 
1, 1950; and the rate for percentage method of withholding is in- 
creased from 15 percent to 18 percent of wages paid in excess of the 
amount of withholding exemption. 



STATISTICS OF INCOME FOR 1950, PART 1 7 

(e) Provision is made for enlisted personnel to exclude from gross 
income aU compensation and commissioned officers to exclude not 
more than $200 per month of compensation received for active 
service in the Armed Forces of the United States in a combat zone 
after June 24, 1950. 

(/) The definition of capital asset is changed for taxable years 
beginning on or after September 24, 1950, to exclude a copyright and 
a literary, musical, or artistic composition, created by the taxpayer. 

BASIC ITEMS 

Adjusted gross income is defined in the Code as gross income minus 
allowable trade and business deductions, expenses of travel and 
lodging in connection with employment, reimbursed expenses in 
connection with employment, deductions attributable to rents and 
royalties, deductions for depreciation and depletion allowable to fife 
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 Habihty may be determined on the basis of adjusted gross income, 
directly from the tax table, at the option of the taxpayer. Before 
the concept of adjusted gross income was introduced, tax rates could 
not be applied to the income of persons engaged in business or 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 specif- 
ically 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. 

Net income is the income tax net income reported on long-form 
returns. Form 1040, which have adjusted gross income in excess of 
the itemized deductions. Net income does not apply to returns, 
Form 1040A, nor to short-form returns. Form 1040. Although 
long-form returns. Form 1040, on which the taxpayers elected to use 
the optional standard deduction, do show a net income, the amount 
thereof is not tabulated in this report. 

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

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 



B STATISTICS OF INCOME FOR 1950, PART 1 

each closely related dependent, together with the additional exemp- 
tions of $600 for age 65 or over and of $600 for blindness of the tax- 
payer and/or his spouse. Both the amount and the number of exemp- 
tions tabulated in this report include the exemptions claimed on returns 
with the optional tax (Form 1040 A and short-form 1040), wherein 
the exemptions are allowed automatically, as well as the exemptions 
claimed on returns on which the tax is computed by the taxpayer. 

Exemption for a dependent is that for a close relative specified by 
law, with income of less than $500, who received more than one-half 
of his support from the taxpayer. A close relative means: son, 
daughter, or a descendant of either; stepson, stepdaughter, son-in-law, 
daughter-in-law; father, mother, or ancestor of either; stepfather, 
stepmother, father-in-law, or mother-in-law; brother, sister, step- 
brother, 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. An adopted child is considered a child 
by blood. Dependents meeting these qualifications need not be 
under 18 years of age. 

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 depen- 
dent; neither do they constitute a part of the gross income of the 
taxpayer claiming the dependent. Nevertheless, the amount of ex 
emption on the return of such a dependent is tabulated as well as tho 
amount of exemption taken on the return of the taxpayer who right- 
fully claims the dependent. 

The total amount of exemption is tabulated in table 2 by adjusted 
gross income classes, in table 6 by types of tax liability, and in table 
8 by marital status and sex of the taxpayer. In table 9, the total 
number of exemptions, the number of exemptions for age and blind- 
ness, the number of exemptions other than age and blindness, and 
a frequency distribution of returns by number of exemptions other 
than age or blindness are tabulated by marital status of the taxpayer. 

Tax liability is the income tax hability 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 credits, allowed 
only to taxpayers who itemized deductions, is not available. Total 
tax, computed without regard to tax credits, is limited to 80 percent 
of the net income on a calendar year basis. Tax liability consists of 
the normal tax, the 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 the income which includes a net gain from sales or exchanges of 
capital assets held for more than 6 months. The tax components are 
described on pages 20-21. 

The income tax Uabihty is paid, in whole or in part, currently 
through the tax withheld on wages and/or the payments made on a 
Declaration of Estimated Tax, Form 1040-ES. If these payments are 
insufficient to cover the tax liability, the balance of tax due is paid 
when the return is filed, except that on a return, Form 1040 A, the 
balance is paid upon assessment by the collector. If the tax with- 



STATISTICS OF INCOME FOR 1950, PART 1 9 

held and/or payments on declaration exceed the tax liability for 1950, 
the overpayment is refundable to the taxpayer unless he signifies on a 
return, Form 1040, that he wishes the overpayment to be credited on 
his 1951 estimated income tax. 

Tax withheld, reported on the income tax return as a payment on 
tax liability, is the amount of tax withheld by employers from the 
salaries and wages of the taxpayer. The amount of tax withheld is 
determined by the employer either by (1) use of wage bracket with- 
holding tables, in which 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. The 1950 act provides 
for increased withholding of income taxes on wages paid on and after 
October 1, 1950. Certain types of wage and salary payments, 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 governments, are exempt from 
withholding of mcome tax. 

Payments on 1950 declaration of estimated tax, reported on the in- 
come tax return as a payment on tax hability, include the credit for 
overpayment of the prior year's tax as well as the aggregate payments 
on the 1950 Declaration of Estimated Tax, Form 1040-ES. This 
combined amount is reported by the taxpayer, but the separate 
elements are not shown. 

Tax due at time oj filing is the excess of the 1950 tax liability over 
the sum of the tax withheld, the payments on the 1950 declaration, 
and the credit for overpayment of the prior year's tax. The amount 
due is paid in cash with the filing of the return, except in the case 
of the optional return. Form 1040 A, wherein the tax is determined 
by the collector and paid upon notice of the assessment. 

Overpayment {rejund, or credit on 1951 estimated tax) occurs if the 
sum of the tax withheld, the payments on 1950 declaration, and the 
credit for overpayment of the prior year's tax exceeds the tax liability 
for 1950. Such tax overpayment is refundable or, at the option of 
the taxpayer using Form 1040, may be credited against his 1951 
estimated tax. The amount refunded, as indicated on the return, is 
tabulated separately from the amount to be credited against the 1951 
estimated tax, in table 7 of this report. 

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 identified in 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. 
Data presented under the various classifications differ, some items 
not being available for all classifications. 

282984—54 2 



10 STATISTICS OF INCOME FOR 19 50, PART 1 

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

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 itemized deductions. — Returns with itemized deductions 
include 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. Ad- 
justed gross deficit returns with no deductions are included in this 
classification so that returns with no adjusted gross income will be 
tabulated together. 

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

Net income classes. — Returns with itemized deductions are segre- 
gated on the basis of 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. — Taxable 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. Re- 
turns with normal tax and surtax consist of the optional returns, 
Form 1040A, and short-form returns, Form 1040, on both of which 
the optional tax is paid in lieu of normal tax and surtax, and long- 
form returns. Form 1040, except those on which the alternative tax 
is 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 21. 

Returns with tax overpayment or with tax due at time of filing. — 
Returns with tax overpayment are those on which the payments 
made by means of the tax withheld and/or the declaration of esti- 
mated 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 tabulated according to types of taxpayment, singly and in 
combination. 



STATISTICS OF INCOME FOR 195 0, PART 1 11 

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. 

Number of exemptions other than age or blindness. — For a frequency 
distribution of returns by number of exemptions, only the per capita 
exemption for the taxpayer, his spouse on a joint return, and each 
dependent is utilized. This provides the same basis for distribution 
by number of exemptions as that employed in former years. The 
number of exemptions classes presented in the tables is limited to 
six or more exemptions for all returns and for joint returns of hus- 
bands and wives and is limited to four or more exemptions for separate 
returns of husbands and wives and for returns of single persons. The 
precise number of per capita exemptions is recorded in each open- 
end class. 

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 ad- 
dress of the taxpayer. Collection districts, or groups of such districts, 
are coextensive with the States and Territories, except that the 
District of Columbia comprises a part of the collection district of 
Maryland, and the Territory of Alaska is a part of the district of 
Washington. The sampling technique employed for obtaining 
statistical data does not permit separate tabulation of the returns 
from Alaska. 

SCOPE OF ESTIMATED DATA 

Data tabulated for individual returns for 1950 are estimated from 
samples of the optional returns, Form 1040A; short-form returns, 
Form 1040, with adjusted gross income under $5,000; and long-form 
returns, Form 1040, with adjusted gross income under $50,000. The 
number of such returns is obtained from records of the Internal 
Kevenue Service, but the distribution of returns by income classes 
and the related data together with their distribution by classes are 
estimated based on these samples. The method of selecting the 
samples, the procedure for extending data obtained from the samples 
to the universe, and the resultant sampling variations are fully 
explained in the description of the sample and limitations of the 
data, pages 24-32, 

TABULATED DATA 

Statistical data for individual returns for 1950 are presented in 14 
tables. Tables 1 through 12 are tabulated on a national basis and 
the data, except in table 12, are distributed by adjusted gross income 
classes. Taxable and nontaxable returns are shown separately except 
in tables 1 and 4. In order that the frequency distributions of returns 
in table 4 may show an extensive cross-classification by income 
classes and by size of each specific source of income or loss, the taxable 
and nontaxable returns are combined and broader adjusted gross 



112 STATISTICS OF INCOME FOR 1950, PART 1 

income classes, than appear in other tables, are used. Table 12 shows 
the number of returns filed on the various forms available for reporting 
of individual income. From this tabulation, the number of returns 
1040A, 1040 short- and long-form, the number of returns with stand- 
ard deduction and with itemized deductions, and the number of 
returns on which the tax table is used, can be ascertained. 

Data in tables 13 and 14 are tabulated on a State basis. Only 
returns with adjusted gross income are included in these two tables 
and taxable and nontaxable returns are combined. In table 14 for 
the distribution of data by States and Territories and by size of 
adjusted gross income, broader classes are used than are used in the 
national tables. 

Refer to the table of contents of this report and to the list of tables 
on the half title page preceding table 1, to ascertain the specific data 
tabulated in the various tables. Throughout the tabulations, money 
amounts are rounded to the nearest thousand dollars and, conspi 
quently, may not add to the totals. 

SIMPLE AND CUMULATIVE DISTEIBUTIONS BY ADJUSTED GROSS INCOME 

^CLASSES 

The number of returns, amount of adjusted gross income, and tax 
liability are tabulated by adjusted gross income classes in table 1 
to show the simple distribution, the cumulative distribution from 
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 nontaxable returns with no adjusted gross income 
are shown in aggregate, apart from the cumulative data. 

SOURCES OF INCOME AND DEDUCTIONS 

The amount of income, profit, or loss from each of the sources 
comprising adjusted gross income is the net amount to be included 
in the adjusted gross income; that is, gross receipts less the 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 royalties, 
from business, from partnership, from sales of capital assets, and 
from sales of other property, as well as the net profits from such sources 
are tabulated as component parts of the adjusted gross income. De- 
scriptions of these income and loss sources are set forth on pages 13-15. 
In table 2, the amount of income or loss from each specific source 
comprising adjusted gross income is tabulated by adjusted gross 
income classes. In table 3, frequency distributions of the returns for 
each specific source of income or loss are tabulated in a similar manner. 
Table 4 shows the frequency distributions of returns by adjusted gross 
income classes and by size of each specific source of income or loss 



STATISTICS OF INCOME FOR 1950, PART 1 13 

comprising adjusted gross income (or deficit). Several sources of 
income are tabulated by States and Territories in table 13. 

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 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 
deductions are given on pages 15-17. The itemized deductions and 
net income or net deficit reported by these taxpayers are tabulated in 
part II of table 2; and the frequency distributions of returns for each 
specific deduction are shown in part II of 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 return. Form 1040A, and on short-form 
return, Form 1040. On a long-form return. 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. 

.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 Federal, State, and local Government em- 
ployees, 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 and taxed under section 107, included in salaries 
and wages, is only that portion allocated to the income year 1950. 
Travel and lodging expenses incurred by an employee while away from 
home on his employer's business are deducted from gross salary 
reported on Form 1040. For any month during any part of which 
members of the armed forces of the United States served in a combat 
zone after June 24, 1950, enlisted personnel exclude from gross income 
all compensation and commissioned officers exclude not more than 
$200 compensation. Pensions of veterans, disability 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 
reported. 

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



14 STATISTICS OF INCOME FOR 1950, PART 1 

Interest 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 fiduci- 
aries, partially tax-exempt interest from Government obligations, but 
excludes interest not exceeding $100 per return reported as other income 
on the optional return, 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 compensation for services rendered and the entire amount 
received is subject to income tax unless expressly exempt by law. 
Annuities, pensions, and retirement pay are sometimes reported in the 
schedule for wages, particularly if they are subject to withholding of 
income tax. 

Rents and royalties are reported in the same schedule and no separa- 
tion of the combined amount is available. Net profit from rents is 
the excess of gross rents received over deductions for depreciation, 
repairs, interest, taxes, and other expenses attributable to the rented 
property. Rents include the fair market value of crops received as 
rent from farm property. Net profit from royalties is the excess 
of gross revenue received from copyrights, patents, trade-marks, 
formulas, mineral rights, and the like over the allowable depletion, 
amortization, and other expenses relating to royalties. Conversely, 
net loss from these sources is the excess of deductions over the gross 
income. 

Business profit or loss is reported by individuals, including farmers, 
who are sole proprietors of a 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, premiums 
for business insurance, and the net operating loss deduction. Com- 
pensation of the sole proprietor is not an allowable deduction. 

Partnership profit or loss is reported by persons who are members of a 
partnership, syndicate, joint venture, or the like. Each member 
must report as income his proportionate share of the net profit or net 
loss, whether actually distributed 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 
partnership 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 



STATISTICS OF INCOME FOR 1950, PART 1 15 

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 1945-49, 
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 the loss, or to net income (adjusted gross income, if 
tax is determined from the optional tax table) computed without 
regard to gains and losses from sales of capital assets, or to $1,000, 
whichever is smallest. The returns are not edited to ascertain whether 
or not the deduction conforms to the specified limitation and there 
may be instances, particularly among returns with no adjusted gross 
income, where the amount deducted exceeds the limitation. For 
further discussion of gains and losses from sales of capital assets, 
capital loss carryover, and other pertinent facts, see pages 17-19. 

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 pp. 17-18.) 

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 de- 
ducted 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 $31,965,000 of wages not subject to withholding tax, dividends, 
and interest, not exceeding a total of $100 per return, reported as 
other income on 661,338 optional returns. Form 1040A. 

ITEMIZED DEDUCTIONS 

Deductions tabulated in this report are the itemized nonbusiness 
deductions reported on the long-form return, Form 1040. They are 
deductible from adjusted gross income in arriving at net income. 
The standard deduction reported on the long-form return 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 



IB STATISTICS OF INCOME FOR 1950, PART 1 

educational purposes, or for the prevention of cruelty to children 
or animals; and gifts made to veterans' organizations or to govern- 
mental 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 contributions allowed as a deduction is limited to 15 per- 
cent 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 limitation. 

Interest paid is that paid on personal indebtedness, mortgages, 
installment purchases, bank loans, interest incurred in the produc- 
tion or collection of income or in the management, conservation, or 
maintenance of property; but does not include interest chargeable 
against rental or royalty income nor interest on business debts, such 
interest being reported in rental or business expenses; neither does 
it include interest on loans to buy tax-exempt securities or 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 improvement which tend to increase the value of property. 
This deduction for taxes excludes Federal income taxes, Federal 
import duties. Federal excise and stamp taxes; estate, leeacy, and 
succession taxes; 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 prop-f 
erty 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 pertain to the medical, hospital,' 
dental, and other similar expenses actually paid during 1950 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 multiplied 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 husband and wife, the maximum is $5,000. 
The returns are not edited to ascertain whether or not the deduction 
conforms to these limitations. For additional data on the medical 
deduction, see page 19. 

Miscellaneous deductions include all other allowable deductions not 
separately tabulated, such as alimony payments, expenses incurred 
in the production or collection of taxable income or in the manage- 
ment of property held for the production of taxable income, amortiz- 
able bond premium, the taxpayer's share of interest and real estate 



STATISTICS OF INCOME FOR 1950, PART 1 17 

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

NET GAIN OR LOSS FROM SALES OR EXCHANGES OF CAPITAL ASSETS 

Net gain or loss from sales of capital assets is derived from sales or 
exchanges of property defined by the Internal Revenue Code as capital 
assets. The term capital asset means property held by the taxpayer 
(whether or not connected with his trade or business), but does not 
include (1) stock in trade or other property which would properly be 
included in inventory if on hand at the close of the income year, (2) 
property held primarily for the sale to customers in the ordinary 
course of trade or business, (3) property used in trade or business of 
a character which is subject to the allowance for depreciation, (4) real 
property used in trade or business, (5) an obligation 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 (6) for 
income years beginning on or after September 24, 1950, a copyright, 
a literary, musical, or artistic composition, or similar property created 
by the taxpayer. 

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

Under certain circumstances, gain or loss from the sale of 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 



18 STATISTICS OF INCOME FOR 1950, PART 1 

property plus the recognized gains from compulsory or involuntary 
conversion (through seizure, condemnation, destruction, fire, or theft) 
of property used in business and of capital assets held more than 6 
months, exceed the recognized losses from such sales, exchanges, and 
conversions, then such gains and losses are considered as gains and 
losses from sales of capital assets held more than 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 fuU. 

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 income, 
if tax is determined from tax table) computed without regard to capi- 
tal gains or losses over (2) current year losses from sales of capital 
assets. 

Capital loss carryover reported on the 1950 returns is the combina- 
tion of the net capital loss for 1949 and the remaining capital loss 
carryovers from 1945-48 not offset by the net capital gains of the 
succeeding years 1946-49. 

The net gain or net loss from sales of capital assets reported for the 
computation of adjusted gross income for 1950 is the combination of 
net short- and long-term capital gain and loss of 1950 and the capital 
loss carryovers from 1945-49, 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 table 2, and frequency distributions of returns with such 
net gain or loss are shown in tables 3 and 4. Additional data are 
supplied in 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 1945-49, as 
reported by the taxpayer in schedule D(l), the schedule for sales of 
capital assets. These data are tabulated separately for returns with 
net gain and with net loss from sales of capital assets. In schedule 
D(l), 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 capital loss in table 10 are 



STATISTICS OF INCOME FOR 1950, PART 1 19 

the result of 1950 sales. Also in table 10, there is shown the approxi- 
mate amount of net long-term capital gain or the excess over net 
short-term capital loss which is taxed at the 50 percent alternative 
rate. The amount subject to the alternative rate is computed from 
the data in this table, by combining the net long-term capital gain and 
the net short-term capital loss. This results in a slight overstatement 
of the amount subject to the 50 percent rate on returns where a carry- 
over 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. 

MEDICAL AND DENTAL EXPENSES 

The deduction for medical expenses, together with the number of 
returns on which a deduction is reported and the adjusted gross income 
associated with such returns, is tabulated in table 11 by taxable 
and nontaxable returns and by adjusted gross income classes. The 
deduction is reported by taxpayers who itemized their deductions 
on the long-form return, Form 1040, and pertains to the amount 
actually paid during the income year 1950, regardless of when the 
illness or other event which occasioned the expense occurred, and 
includes the medical care of the taxpayer, his spouse, and dependents 
if not compensated for by insurance or otherwise. 

Medical expenses considered for this deduction include amounts 
paid for diagnosis, cure, treatment, prevention, or mitigation of 
disease, services rendered by physicians, surgeons, dentists, chiro- 
practors, 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-rays, 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 
exceed 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 deduction is $5,000. The deduction is tabulated as 
reported by the taxpayer whether or not the deduction conforms 
to these limitations. Medical expenses are not reported by taxpayers 
who elect to use the standard deduction. 

TYPES OF TAX LIABILITY 

The income tax liability consists of normal tax and surtax, and the 
alternative taxes paid in lieu thereof; namely, the optional tax provided 
under supplement T and the alternative tax on income which includes 
a gain from sales of capital assets held for more than 6 months, pro- 
vided under section 117(c)(2). The tax liability tabulated in this 
report is the net 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. 



(20 STATISTICS OF INCOME FOR 1950, PART 1 

These credits are reported only by taxpayers who itemized deductions. 
The amounts of these credits are not available. 

Tax liability is tabulated in table 1 by simple and cumulative 
distributions for each adjusted gross income class; and it is also shown 
in table 2 among the tax items. Table 6 shows the tax liability and 
related data by the two general types of tax: normal tax and surtax, 
and alternative tax, described below. The average tax in this table 
is based on the tax liability after the two tax credits are deducted. 
The effective tax rate shown is based on the adjusted gross income. 

Normal tax and surtax is the sum of the two separate taxes, which 
are jointly computed and reported on the income tax return. For 
the calendar year 1950, 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 
instructions accompanying the return for the computation of tax 
provide a rate schedule wherein the two tax rates are integrated and 
the tentative normal tax and surtax liability is computed jointly; 
after which the first $400 of combined tentative tax is reduced by 13 
percent, and the combined tentative tax over $400 but not over 
$100,000 is reduced by 9 percent, and the combined tentative tax 
over $100,000 is reduced by 7.3 percent. The resultant tax, computed 
without regard to tax credits, cannot exceed an amount equal to 80 
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 the net income for 
normal tax purposes, this procedure eliminates the 3 percent tax 
thereon from the combined tentative tax. In the case of a joint 
return of husband and wife, the combined normal tax and surtax is 
twice the combined normal tax and surtax that would be determined 
if the net income and applicable credits against net income were 
reduced by one-half. 

For fiscal year returns which begin before October 1, 1950, and end 
before October 1, 1951, the tax liability is prorated according to the 
number of months falling under the rates in effect before October 1, 
1950, and the number of months falling under the rates in effect after 
September 30, 1950, provided in the 1950 act. This act eliminates the 
series of percentage reductions formerly applied to the combined 
tentative tax. 

The optional tax is tabulated and classified, without distinction, as 
normal tax and surtax. The optional tax table states the tax liability 
for the various adjusted gross income brackets and the number of 
exemptions, and the tax table may be used at the election of the tax- 
payer whose adjusted gross income from whatsoever 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 



STATISTICS OF INCOME FOR 1950, PART 1 21 

and at the same rates as those otherwise used in computing normal 
tax and surtax. 

Alternative tax on net income containing a net gain from sales or 
exchanges 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 net short-term capital loss if, and only if, the alter- 
native tax is less than the regular normal tax and surtax computed on 
net income which includes all net gain from sales or exchanges of 
capital assets. The alternative tax is not effective on separate returns 
with surtax net income under $20,000 or on joint returns with sm-tax 
net income under $40,000 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 capital gain. 

RETURNS WITH TAX OVERPAYMENT OR WITH TAX DUE 

In table 7, 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 non- 
assessable; the third group is assessable. These groups are described 
below. 

Returns with neither overpayment nor tax due at time oj filing are those 
on which the taxpayer reports that the amount withheld and/or the 
payments on 1950 declaration of estimated tax (including credit for the 
prior year's overpayment) equal the tax liability for 1950. These 
returns, sometimes referred to as breakevens, are tabulated in table 7, 
but the segregation of returns by types 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 payments on 
1950 declaration of estimated tax (including credit for the prior year's 
overpayment) exceed the tax liability for 1950. In table 7, returns 
with tax overpayment are segregated according to types of taxpay- 
ment: tax withheld, payments on 1950 declaration, singly and in 
combination. Also, under each type of taxpayment, the overpayment 
is subdivided to show the number of returns with refund and the num- 
ber of returns with a credit on 1951 estimated tax, together with the 
amount of each. 

Returns with tax due at time of filing are those on which the taxpayer 
reports that the amount of tax withheld from wages and/or the pay- 
ments on 1950 declaration of estimated tax (including credit for the 
prior year's overpayment) are not sufficient to cover the tax liability 
for 1950, and those returns on which neither type of taxpayment is 
reported. In table 7, returns showing a tax due at time of filing are 
segregated according to types of taxpayment: tax withheld, pay- 
ments on 1950 declaration, singly and in combination, and returns 
with neither type of taxpayment. The amount of tax due at time of 
filing is tabulated under each type of taxpayment. 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 
31, 1951. 



22 STATISTICS OF INCOME FOR 1950, PART 1 

TAXPAYMENTS, TAX OVERPAYMENT, AND TAX DUE 

Income tax liability for the majority of individuals is paid by way 
of the tax withheld on wages by employers and the payments made 
on account of a declaration of estimated income tax, Form 1040-ES, 
filed by persons who have income 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 reported as payments toward the discharge of the 
tax liability on the final return, filed after the close of the income year. 
If these payments exceed the total tax liability, the tax overpayment 
is refunded to the taxpayer unless he signifies on a return. Form 1040, 
that he wishes the overpayment to be credited on his 1951 estimated 
income tax. If the tax withheld and the payments on declaration 
do not cover the total tax liability, the balance of tax due 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 
the balance due paid upon notice of assessment. 

Tax withheld on wages by employers, during 1950, was determined 
by employers either by (1) use of the wage bracket withholding 
tables, in which the amounts to be withheld are based on various 
wage levels after allowance for withholding exemptions, or (2) appli- 
cation of the prescribed percentage rate to the amount of wages in 
excess of the withholding exemptions. Wages paid on and after 
October 1, 1950 are subject to increased withholding of tax under the 
new tables or the new percentage withholding rate provided under 
the 1950 act. The amount of tax withheld, reported on the income 
tax return as a payment on the tax liability, is tabulated in table 2 ; 
and a frequency distribution of returns showing a tax withheld is 
tabulated in table 3. Table 7 shows the amount of tax withheld by 
types of taxpayment on returns with tax overpayment, returns with 
tax due at time of filing, and returns with neither. 

Payments on 1950 declaration of estimated tax, reported by the 
taxpayer on return, Form 1040, as a payment on the 1950 tax liability, 
are a combination of the cash payments made on the 1950 Declara- 
tion of Estimated Tax, Form 1040-ES, and any credit against the 
1950 estimated tax on account of overpayment of the 1949 income 
tax. The amount of the prior year's overpayment claimed on the 
declaration is not available. In table 7, payments on 1950 declara- 
tion (including credit for the prior year's overpayment) are tabulated 
by types of taxpayment on returns with tax overpayment, returns 
with tax due at time of filing, and returns with neither overpayment 
nor tax due at time of filing. Payments on 1950 declaration are 
also tabulated in table 2 and a frequency distribution of returns with 
such payments is tabulated in table 3. This frequency is not indica- 
tive of the number of taxable declarations filed, but is rather a fre- 
quency of the income tax returns which show that payments were 
made on a 1950 declaration; and such frequency is without regard to 
whether the payments are (1) only cash payments on 1950 declara- 
tion, (2) only credit claimed on account of the prior year's tax over- 
payment, or (3) a combination of cash payments on declaration and 
the credit for prior year's tax overpayment. A declaration of esti- 
mated tax does not necessarily require cash payments because the 



STATISTICS OF INCOME FOR 1950, PART 1 23 

estimated income tax may be nU or, in the case of an estimated tax, 
the amount of tax to be withheld (also estimated) and the credit for 
prior year's tax overpayment may exceed the estimated tax. 

Tax overpayment is the excess of the tax withheld and the pay- 
ments on 1950 declaration of estimated tax (including credit for the 
prior year's overpayment) over the 1950 tax liability. The over- 
payment is refundable or, at the request of the taxpayer using Form 
1040, is credited against his 1951 estimated tax. The amount of 
tax overpayment is tabulated in table 2, and the frequency distribu- 
tion of returns with overpayment is shown in table 3. In table 7, 
the amount of tax overpayment is segregated to show the amount 
of refund and the amount of credit on 1951 estimated tax, as well as 
the number of returns on which each occurs, and these data are 
tabulated by types of taxpayment. 

Tax due at time of filing is the excess of the 1950 tax liability over 
the sum of the tax withheld and payments on the 1950 declaration 
of estimated tax (including credit for the prior year's overpayment) . 
The amount due is paid with the filing of the fmal returns 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 
collector. The amount of tax due is shown in table 2 and the fre- 
quency distribution of returns on which this item occurs is tabulated 
in table 3. In table 7, the amount of tax due at time of fiUng is 
shown for each type of taxpayment. 

MARITAL STATUS OF TAXPAYER 

The number of returns, adjusted gross income, amount of exemp- 
tion, and tax liability are tabulated according to the marital status 
and sex of the taxpayer in table 8. The marital status of each 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. Except for joint returns of 
husbands and wives, returns of men and of women are shown sepa- 
rately. Since the introduction of the split-income provision, the 
number of community property returns has diminished to such an 
extent that these returns are now tabulated with the separate returns 
of husbands and wives. The size of adjusted gross income for separate 
returns of husbands and wives is based on the respective income 
reported. 

Joint returns of husbands and wives include joint returns filed on 
the optional return. Form 1040 A, 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 married 
persons filing a return independently of spouse, whether community 
or noncommunity 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 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. 



24 STATISTICS OF INCOME FOR 195 0, PART 1 

... ; ■ DATA FOR STATES AND TERRITORIES 

Data are distributed by States and Territories in tables 13 and 14. 
Although the data are from returns filed in the respective States, the 
data do not represent a precise geographic distribution. There is 
no way to determine from the income tax return the amount of 
income originating in a particular State. 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 the State in which the dis- 
trict is located. The segregation of returns by States and Territories 
is based entirely on the location of the collection district in which 
the return is filed and does not necessarily indicate the original 
source of the income. 

The number of returns, amount of salaries and wages, interest, 
dividends, adjusted gross income, and tax liability are tabulated in 
table 13, in aggregate for each State and Territory. The number of 
returns, adjusted gross income, and tax liability for each State and 
Territory are shown in table 14, by adjusted gross income classes, 
the intervals of which are established especially for this table. Taxable 
and nontaxable returns are combined for these tables. Data for 
returns with a District of Columbia address are tabulated separately 
although filed in Maryland. Data for returns from Alaska are 
included in the data for Washington. Returns showing an adjusted 
gross deficit are not included in the State tables. See the discussion 
on State aggregates on pages 31-32, concerning the variation between 
data in these two tables and that in the national distributions. 

DESCRIPTION OF THE SAMPLE AND LIMITATIONS OF DATA 

The statistical program with respect to individual income tax 
returns filed for the tax year 1950 called for extensive classifications 
and tabulations on a total United States basis, and for a distribution 
of returns, income, and tax, by size of income, as well as aggregates 
of selected items, for each State. To accomplish this program, a 
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. 

The various strata established for sampling purposes were de- 
termined largely with reference to the classification and reporting 
systems adhered to by collectors in their administrative processing 
of returns. The sampling methods prescribed for each of the sampling 
strata were determined in such manner as to satisfy the requirements 
of randomness, without unduly interrupting or complicating the 
collectors' fundamental duties of assessment, collection, and re- 
funding of tax. 

There are discussed below the composition of the sample, the 
selection methods prescribed, the universe sizes, the weighting pro- 
cedures, and the limitations of the data in terms of sampling vari- 
ability. The stratification pattern evolved for 1950 is discussed in 



STATISTICS OF INCOME FOR 1950, PART 1 25 

terms of (a) the 13 major population groups available in collectors' 
offices for sampling; (b) the further two-way subdivision of each of 
three of these groups, introduced for purposes of reducing sampling 
variability, yielding a total of 16 groups; and (c) the five composite strata 
employed for estimating purposes. A table is presented on page 29 
showing, for each of the five estimating strata, the number of returns 
in the universe, and the number of returns in the sample. 

COMPOSITION OP THE SAMPLE 

Individual income tax returns for 1950 include returns filed on 
Form 1040A 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, here- 
inafter referred to as collector returns, Form 1040, and (2) returns 
under the audit jurisdiction of the internal revenue agent in charge, 
hereinafter referred to as agent returns. Form 1040. Collector returns. 
Form 1040, were those showing adjusted gross income under $8,000 
and total receipts from business, if any, under $50,000. Agent 
returns. Form 1040, were those showing adjusted gross income of 
$8,000 or more or total receipts from business of $50,000 or more. 
The $8,000 income level and $50,000 receipts level replaced the $7,000 
income level and $25,000 receipts level which provided the basis for 
segregating collector returns from agent returns for the tax year 1949. 
Agent returns. Form 1040, were further segregated 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 1040 A, 
collector Form 1040, agent Form 1040 with adjusted gross income 
under $25,000, and agent Form 1040 with adjusted gross income 
$25,000 or more — were further segregated according to year-end 
adjustment in tax status, determined by comparison of tax liability 
with tax withholding and declaration payments, into three basic 
groups — namely, (a) taxable assessable, {b) overpayment, and (c) even. 
Taxable assessable returns are taxable returns showing tax withheld 
and payments on declaration of estimated tax totaling less than tax 
liability. Overpayment returns are (1) taxable returns showing tax 
withheld and payments on declaration of estimated tax in excess of 
tax liability, and (2) nontaxable returns showing tax withheld and/or 
payments on declaration of estimated tax. Even returns are (1) tax- 
able returns showing tax withheld and payments on declaration of 
estimated tax equal to tax liability, and (2) nontaxable returns showing 
no tax withheld or payments on declaration of estimated tax. Sep- 
arate 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. 



282984—54- 



26 STATISTICS OF INCOME FOR 1950, PART 1 

In summary, the 13 population groups constituting the sample 
selection strata for 1950 were as follows: 

Form 1040A: 

(1) Taxable assessable 

(2) Overpayment 

(3) Taxable even 

(4) Nontaxable no prepayment 

Collector Form 1040: 

(5) Taxable assessable 

(6) Overpayment 

(7) Even 

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

(8) Taxable assessable 

(9) Overpayment 

(10) Even 

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

(11) Taxable assessable 

(12) Overpayment 

(13) Even 

For sample purposes, 0.3 percent coverage was prescribed for returns 
in each of the above groups (1) through (7); this represents a 40 
percent reduction from the sampling rate of 0.5 percent in effect for 
1949. Ten percent coverage was prescribed for returns in groups 
(8), (9), and (10); 25 percent coverage was prescribed for returns in 
groups (11), (12), and (13) with adjusted gross income $25,000 to 
$50,000; and 100 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) through (10), and two strata for each of the 
classification groups (11), (12), and (13) were thus distinguished for 
sample selection purposes. 

The 0.3, 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 0.3, 10, and 25 percent samples were 
not achieved, partly 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 sam- 
ples. The weighting factors made allowance for the deviation of 
actual sample sizes from prescribed sample sizes. 

SELECTION OF THE SAMPLE 

As returns. Form 1040, were received in collectors' offices, they 
were assigned serial numbers and blocked in units of 100 returns hav- 
ing 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 vmder $25,000, and agent returns 
with adjusted gross income $25,000 or more. Within each of these 
categories, separate series of numbers were provided for taxable 
assessable returns, overpayment returns, and even returns. After 
completion of the necessary assessment, refunding, or listing opera- 
tions, the Form 1040 returns were available for sampling. 



STATISTICS OF INCOME FOR 1950, PART 1 27 

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 comple- 
tion of the necessary refunding and listing operations. 

Selection of the 0.3 percent sample of returns for each of the seveft 
strata (1) through (7), encompassed by returns, Form 1040A, and 
collector returns, Form 1040, was accomplished in the various collec- 
tors' offices by withdrawing the first return from 3 blocks of every 
successive 10 blocks. In contrast, the 0.5 percent sample for 194^- 
comprised the first 50 returns in each successive hundredth block.. 
The shift from a block sampling unit to a return sampling unit, in- 
volving recourse to 50 separate blocks to secure the same number of 
returns as were withdrawn for 1949 from a single block, was instituted 
because of the decreased efficiency of the block as a sampling unit. 
This decreased efficiency resulted from the intensified specialization 
in the blocking process, yielding greater homogeneity within blocks 
and greater heterogeneity between blocks. The 40 percent reduction 
in sample size for 1950 as compared with 1949 is believed to be offset 
by the added efficiency of the sample design. 

Selection of the 10 percent sample of returns for each of the strata 
(8), (9), and (10), encompassed by agent returns. Form 1040, with 
adjusted gross income under $25,000, was accomplished in the collec- 
tors' offices by the withdrawal of the first 10 returns from each block. 
Selection of the first 10 returns from every block for 1950 contrasted 
with selection of every lOth block in its entirety for 1949. This shift 
in sampling unit from a block to a group of contiguous returns provided 
for greater randomness. 

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 
accomplished 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 gi'oss income $25,000 to $50,000, excluded from the 
sample, was made to provide an independent 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. 



28 STATISTICS OF INCOME FOR 1950, PART 1 



UNIVERSE SIZES 



The primary sources of universe data for 1950 were statements 
submitted by the 64 collectors' offices showing the number of Form 
1040A and collector Form 1040 returns falling into each of the cate- 
gories (1) through (7), and the number of agent Form 1040 returns 
falling into groups (8) and (11) combined, (9) and (12) combined, 
and (10) and (13) combined. One hundred percent of the agent 
returns with adjusted gross income $25,000 and over classified in 
groups (11), (12), and (13) were received and counted in Washing- 
ton, even though 75 percent of the returns with adjusted gross income 
$25,000 to $50,000 were not utilized for the sample. The total num- 
bers of returns with adjusted gross income $25, COO and over were 
subtracted from the combined counts of returns with adjusted gross 
income under $25,000 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 grose income under 
$8,000 and total receipts from business, if any, under $50,000, des- 
ignated herein as collector returns, (2) returns with adjusted gross 
income from $8,000 to $25,000, and returns with adjusted gross income 
under $8,000 and total receipts from business $50,000 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 
operations, 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 
as indicated by analysis of the sample was relatively neghgible in 
occurrence and in effect on the final data. 

The aggregates of reported stratum universes for aU collection 
districts, 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 uniformly to the sample data from all collection 
districts for purposes of the national distributions. The separate 
collection district stratum universes provided the basis for a series of 
independent collection district weights for purposes of the State 
selected aggregates in table 13 and the State income distributions in 
table 14. 

WEIGHTING PROCEDURES 

Although the sampHng pattern for 1950 called for 16 distinct strata 
for sample selection and universe determination purposes, it was 
possible to achieve a substantial degree of simplificatioQ in the tabulat- 



STATISTICS OF INCOME FOR 1950, PART 1 



29 



ing and weighting operations by combination of multiple strata, 
where the data in the tables are composites of strata subject to the 
same sample selection ratio and where the percentage representations 
attained for the strata were in close agreement. For example, in the 
case of the Form 1040A and collector Form 1040 returns, the propor- 
tions sampled for the separate strata for each return form were in 
close approximation to each other, and all such returns were jointly- 
processed. 

Similarly, combined processing of the assessable, overpajmaent, and 
even elements was accompHshed 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 
representation of each of these three elements for each income range. 

In total, five strata were differentiated for tabulating and weighting 
purposes. These comprise (1) Form 1040A; (2) collector returns. 
Form 1040; (3) agent returns. Form 1040, with adjusted gross income 
under $25,000; (4) agent returns. Form 1040, with adjusted gross 
income from $25,000 to $50,000; and (5) agent returns. Form 1040, 
with adjusted gross income $50,000 or more. 

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

Individual returns for 1950: 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 . 


15, 518 

35, 143 

2,101 

215 

83 


47 


Collector returns, Form 1040 


104 


Agent retmns, Form 1040, with adjusted gross income under $25,000 i— 

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

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


210 
54 
83 


Grand total, all returns 


53,060 


493 







1 A relatively negligible nimiber 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 processed 
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 30 in terms of relative errors relate to specific frequency levels 
and not to money amounts. Each of the various income areas 
constituting an independent estimating stratum has its own varia- 
bility pattern; accordingly, the relative errors are presented separately 
for three distinct income areas, as follows: (1) returns with adjusted 
gross income under $8,000, (2) returns with adjusted gross income 
from $8,000 to $25,000, and (3) returns with adjusted gross income 
from $25,000 to $50,000. Group (1) is a composite, collector returns 
contributing more than 99 percent of the total population and agent 
returns contributing less than 1 percent. Relative errors for group 



BB 



STATISTICS OF INCOME FOR 1950, PART 1 



(1) are based on the collector return component since the effect on 
relative error of agent returns with adjusted gross income under 
$8,000 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 they relate. Specific cell frequencies 
shown in national distributions in this volume are subject to maximum 
variation of less than 100 percent. Frequencies which are subject to 
maximum variation of more than 100 percent and associated data are 
not separately shown since they are considered too unreliable for 
general use; they are, however, included in the totals. 

Sampling variability at selected frequency levels 



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


Returns with adjusted gross 
income under $8,000 


Returns with adjusted 
gross income from $8,000 
to $26,000 


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


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


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


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


And the 
relative 
sampliQg 
error ex- 
pressed as 
a percent 
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— 


100- 






40- 160 

350- 650 

800- 1,200 

2,200- 2,800 

4,600- 5,400 

9, 400- 10, 600 

24, 000- 26, 000 

48, 500- 51, 500 

73, 500- 76, 500 

98, 000-102, 000 

247, 500-262, 500 

495, 000-506, 000 


60 
30 
20 
12 
8 
6 
4 
3 
2 
2 
2 
1 


60- 140 

420- 580 

880- 1, 120 

2, 300- 2, 700 

4, 700- 6, 300 

9, 600-10, 400 

24, 500-25, 500 

49, 000-51, 000 

74, 260-75, 750 


40 


600 


(*) 

(*) 

500- 4, 500 

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 


(*) 
(*) 
80 
50 
46 
22 
16 
14 
12 
8 
6 
4 
4 
2 


16 


1,000 


12 


2,500 — 


8 


6,000 


6 


10,000 

25,000 . 


4 
2 


60,000 


2 


75,000- 


1 


100,000. 

260,000 

500,000 

750,000 

1,000,000 

2,000,000 









































•Relative error more than 100 percent. 

The foregoing sampling variabilities apply to frequencies in specific 
adjusted gross income classes within the stated income ranges. 
Furthermore, 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 
$8,000" range are generally applicable to the summary data for taxable 
returns with adjusted gross income under $5,000 and to the summary 
data for nontaxable returns. 

Summary data for taxable returns with adjusted gross income of 
$5,000 and over, as well as totals of all taxable returns and grand 



STATISTICS OF INCOME FOR 1950, PART 1 31 

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 
variability patterns indicated above are not applicable to summary 
data derived from multiple strata. 

As previously stated, uniform sample selection ratios within each 
sampling stratum were prescribed for all collection districts ; however, 
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 13 and 14, separate 
weights were devised for each district, taking into account the par- 
ticular district universes and sample sizes. The differences in data 
attributable to the dual weighting system are indicated in the discus- 
sion 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 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 in- 
come. Stratification by size of adjusted gross deficit was not ad- 
ministratively feasible, nor was it possible to establish separate esti- 
mating strata for returns with adjusted gross deficit, distinct 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 $50,000 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 $50,000 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 13 and 14 were derived from the basic 
sample of returns with adjusted gross income. Independent weighting 
factors were established for each of the estimating strata processed for 
each collection district. 



32 STATISTICS OF INCOME FOR 1950, PART 1 

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, in- 
volving one series of weights uniformly applicable to all collection dis- 
tricts 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. 



TABLES FOR INDIVIDUAL INCOME TAX 
RETURNS, 1950 

Page 

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

1 . Number of returns, adjusted gross income, and tax . . 35-37 
Sources of income, deductions, and taxes — by adjusted gross 

income classes: 

2. Income, deductions, exemption, and taxes 38-47 

3. Frequency distributions of returns for each specific 

source of income or loss, deductions, taxpayments, 

and tax overpayment 48-55 

Frequency distribution of returns — cross classified: 

4. Number of returns — by adjusted gross income classes 

and by size of each specific source of income com- 
prising adjusted gross income 56-65 

5. Number of returns with itemized deductions — by ad- 

justed gross income classes and by net income 

classes 66-75 

Tax analysis — by adjusted gross income classes: 

6. Normal tax and surtax, alternative tax, average tax, 

and effective tax rate 76-79 

7. Tax withheld, payments, refund, and credit ; ; ; 80-95 

Marital status — by adjusted gross income classes: 

8. Number of returns, adjusted gross income, exemption, 

and tax 96-101 

9. Total number of exemptions, exemptions for age and 

blindness, exemptions other than age or blindness, 
and frequency distribution of returns by number of 

exemptions other than age or blindness 102-109 

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 110-116 

Medical deduction — by adjusted gross income classes: 

1 1 . Number of returns, amount of medical deduction, 

and adjusted gross income reported on such returns . 117 
Form of return — by taxable and nontaxable returns : 

12. Number of returns — Form 1040A, short-form 1040, 

long-form 1040 with standard deduction, and long- 
form 1 040 with itemized deductions 118 

States and Territories : 

1 3. Selected sources of income and tax ; 118 

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

by adjusted gross income classes 1 19-131 

33 



STATISTICS OF INCOME FOR 1950, PART 1 



35 



Table 1. — Individual returns for 1950, by adjusted gross income classes: Simple 
and cumulative distributions of number of returns, adjusted gross income, and tax 
liability, with corresponding percentage distributions 

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



Adjusted gross Income 
classes > 



Number of returns 



Simple distribution 



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 



Returns with adjusted 
gross income, taxable and 
nontaxable: 

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 

ISimder 20 

20 under 25. 

25 under 30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 imder 80 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200 under 250 , 

250 under 300.. , 

300 under 400 , 

400 under 500 , 

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 

6, 000 or more 



Total- 

Returns with no adjusted 
gross Income, nontaxable.' 

Grand total 



3, 780, 013 

1, 269, 012 

2. 312, 757 
2, 490, 866 
2, 585, 836 
2, 710, 960 
2,761,917 
2, 779, 358 
2, 8a3, 987 
2, 908, 028 
2, 877, 768 
5, 388, 329 
4, 448, 471 
3, 445, 029 
2, 540, 356 
3, 025, 105 
1, 623. 868 

797, 054 

469, 495 

299, 177 

215, 904 

156, 347 

125, 378 

99. 119 

82, 366 

256, 019 

139, 837 

83,645 

91, 105 

46,357 

25,064 

16, 535 

9,995 

7,083 

6,012 

11, 564 

3,948 

1,872 

896 

891 

399 

446 

177 

114 

41 

35 

12 

9 



52, 655, 564 
404,634 



7.18 

2.41 

4.39 

4.73 

4.91 

5 15 

5.25 

5.28 

5.44 

5.52 

6.47 

10.23 

8.45 

6.54 

4.82 

5.75 

2.89 

1.51 

.89 

.67 

.41 

.30 

.24 

.19 

.16 

.49 

.27 

.16 

.17 

.09 

.05 

.03 

.02 

.01 

.01 

.02 

.01 

(«: 
(«; 
c: 
(«; 
c: 
(«: 
(«; 
(«: 
c: 
(»: 
(•: 



52, 655, 564 

48, 875, 551 

47, 606, 539 

45, 293, 782 

42, 802, 916 

40, 217, 080 

37, 508, 120 

34, 744, 203 

31.964,845 

29, 100, 858 

26, 192, 830 

23, 315, 062 

17, 926, 733 

13, 478, 262 

10, 033, 233 

7, 492, 877 

4, 467, 772 

2, 943, 904 

2, 146, 850 

1,677,355 

1, 378, 178 

1, 162. 274 

1,005.927 

880, 549 

781,430 

699. 064 

443, 045 

303, 208 

219, 663 

128, 468 

83,101 

58,037 

42, 502 

32, 507 

25,424 

20, 412 

8,848 

4,900 

3,028 

2,132 

1,241 

842 

396 

219 

105 

64 

29 

17 



100. 00 

92.82 

90.41 

86.02 

81.29 

76.38 

71.23 

65.98 

60.71 

55.27 

49.74 

44.28 

34.05 

25 60 

19.05 

14.23 

8.48 

5.59 

4.08 

3.19 

2.62 

2.21 

1.91 

1.67 

1.43 

1..33 

.84 

.58 

.42 

.24 

.16 

.11 

.08 

.06 

.05 

.04 

.02 

.01 

.01 



3, 780, 013 
6, 049, 025 
7, 361, 782 
9, 862, 648 
12, 438, 484 
15,149,444 
17,911,361 
20, 690, 719 
23, 554. 706 
26, 462, 734 
29, 340, 502 
34,728,831 
39, 177, 302 
42, 622, 331 
45, 162, 687 
48, 187, 792 

49, 711, 660 

50, 508, 714 
50, 978, 209 
51,277,386 
61, 493, 290 
51,649,637 

51, 775, 015 
51, 874, 134 
51, 956, 500 

52, 212, 519 
52, 352, 356 
52. 436, 001 
62, 527, 106 
52, 572, 463 
62, 597, 627 
52. 613, 062 
52, 623, 057 
62, 630, 140 
62. 635, 162 
52, 646, 716 
52, 650. 664 
52, 662, 536 
62, 653, 432 
52,654,323 
52, 654. 722 
52, 655, 168 
62, 665, 345 
52,655,459 
52, 656, 500 
52, 655, 535 
62, 655, 647 
52, 655, 556 
52, 655, 564 



100.00 



7.18 
9.59 
13.98 
18.71 
23.62 
28.77 
34.02 
39.29 
44.73 
60.26 
65.72 
65.95 
74.40 
80.96 
86.77 
91.52 
94.41 
95.92 
96.81 
97.38 
97.79 
98.09 
98.33 
98.52 
98.67 
99.16 
99.42 
99.58 
99.76 
99.84 
99.89 
99.92 
99.94 
99.95 
99.96 
99.98 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
99.99 
100.00 



53,060,098 



(0 



For footnotes, see pp. 132-136; for extent to which data are estimated, see pp. 24-32. 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 1. — Individual returns for 1950, by adjusted gross income classes: Simple 
and cumulative distributions of number of returns, adjusted gross income, and tax 
liability, with corresponding percentage distributions — Continued 

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





Adjusted gross income 
classes • 


Adjusted gross income ' 






Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 








Amount 


Percent 
of total 


Amount 


Percent 
of total 


Amount 


Percent 
of total 




1 


Returns with adjusted 
gross income, taxable 
and nontaxable: 

Under 0.6 


1, 265, 068 
855, 027 

2, 025, 416 
2, 804, 033 

3, 547, 057 

4, 399, 771 
5, 179, 221 

5, 902, 352 

6, 801, 749 

7, 632, 680 

8, 269, 488 
17, 470, 300 
16,636,892 
14, 600, 391 
12, 107, 160 
16, 486, 505 

9, 820, 005 
5, 937, 515 

3, 970, 911 

2, 831, 132 
2, 261, Oil 
1. 795, 883 

1, 563, 720 
1, 335, 375 
1, 192, 951 

4, 396, 990 
3, 110, 483 

2, 281, 381 
3, 126, 875 
2, 017, 205 
1, 367, 067 
1, 003, 761 

746, 954 

599, 859 

474, 876 

1, 386, 519 

676, 791 

414, 803 

244, 253 

304, 533 

177, 646 

268, 645 

150, 817 

138, 581 

72, 105 

83, 457 

41, 676 

39, 599 

57, 989 


0.70 

.48 

1.13 

1.56 

1.97 

2.45 

2.88 

3.28 

3.78 

4.24 

4.60 

9.71 

9.25 

8.12 

6.73 

9.17 

5.46 

3.30 

2.21 

1.57 

1.26 

1.00 

.87 

.74 

.66 

2.44 

1.73 

1.27 

1.74 

1.12 

.76 

.56 

.42 

.33 

.26 

.77 

.38 

.23 

.14 

.17 

.10 

.15 

.08 

.08 

.04 

.05 

.02 

.02 

.03 


179, 874, 478 

178, 609, 410 

177, 754, 383 

175, 728, 967 

172, 924, 934 

169, 377, 877 

164, 978, 106 

159, 798, 885 

153, 896, 533 

147, 094, 784 

139, 462, 104 

131, 192, 616 

113, 722, 316 

97, 085, 424 

82, 485, 033 

70, 377, 873 

53, 891, 368 

44, 071, 363 

38, 133, 848 

34, 162, 937 

31, 331, 805 

29, 070, 794 

27, 274, 911 

25, 711, 191 

24, 375, 816 

23, 182, 865 

18, 785, 875 

15, 675, 392 

13, 394, Oil 

10, 267, 136 

8, 249, 931 

6, 882, 864 

5, 879, 103 

5, 132, 149 

4, 532, 290 

4, 057, 414 

2, 670, 895 

1, 994, 104 

1, 579, 301 

1, 335, 048 

1, 030, 515 

852, 869 

584, 224 

433, 407 

294, 826 

222, 721 

139, 264 

97, 588 

57, 989 


100. 00 

99.30 

98.82 

97.70 

96.14 

94.16 

91.72 

88.84 

85.56 

81.78 

77.53 

72.94 

63.22 

53.97 

45.86 

39.13 

29.96 

24.50 

21.20 

18.99 

17.42 

16.16 

15.16 

14.29 

13.55 

12.89 

10.44 

8.71 

7.45 

5.71 

4.59 

3.83 

3.27 

2.85 

2.52 

2.26 

1.48 

1.11 

.88 

.74 

.57 

.47 

.32 

.24 

.16 

.12 

.08 

.05 

.03 


1, 265, 068 
2, 120, 095 
4, 145, 511 
6, 949, 544 
10, 496, 601 
14, 896, 372 
20, 075, 593 
25, 977, 945 
32, 779, 694 
40, 412, 374 
48, 681, 862 
66, 152, 162 
82, 789, 054 
97, 389, 445 
109, 496, 605 
125, 983, 110 
135, 803, 115 
141, 740, 630 
145, 711, 541 
148, 542, 673 
150, 803, 684 
152, 599, 567 
154, 163, 287 

155, 498, 662 

156, 691, 613 
161, 088, 603 
164, 199, 086 
166, 480, 467 
169, 607, 342 

171, 624, 547 

172, 991, 614 

173, 995, 375 

174, 742, 329 

175, 342, 188 
175, 817, 064 
177, 203, 583 

177, 880, 374 

178, 295, 177 
178, 539, 430 

178, 843, 963 
179, 021, 609 

179, 290, 254 
179, 441, 071 
179, 579, 652 
179, 651, 757 
179, 735, 214 
179, 776, 890 
179. 816, 489 
179, 874, 478 


0.70 
1.18 
2.30 
3.86 
5.84 
8.28 
11.16 
14.44 
18.22 
22.47 
27.06 
36.78 
46.03 
54.14 
60.87 
70.04 
75.50 
78.80 
81.01 
82.58 
83.84 
84.84 
85.71 
86.45 
87.11 
89.56 
91.29 
92. 55 
94.29 
95.41 
96.17 
96.73 
97.15 
97.48 
97.74 
98.52 
98.89 
99.12 
99.26 
99.43 
99. .53 
99.68 
99.76 
99.84 
99.88 
99.92 
99.95 
99.97 
100.00 


1 


2 
3 


0.6 under 0.75. 

0.75 under 1 


2 
3 


4 


1 under 1.25 


4 


5 


1.25 under 1.5 


5 


6 


1 .5 JindpT 1 .75 


6 


7 


1.75 under 2 


7 


8 


2 imder 2.25 


8 


q 


2.25 under 2.5— 


9 


in 


2.5 under 2.75 


10 


11 


2.75 under 3 


11 


1? 


3 nndpr 3 Fi 


12 


13 


3.5 under 4 


13 


14 


4 under 4.5. .. 


14 


15 


4,5 nndpT 5 4 


15 


ifi 


5 under fi 


16 


17 


6 under 7 .. 


17 


18 


7 under 8 


18 


1<1 


Sunder 9 


19 


■JO 


9 under 10 


20 


?1 


10 under 11 


21 


?? 


11 under 12 


22 


?,1 


12 under 13 


23 


?4 


13 under 14. 


24 


■9>i 


14 under 15 . . 


25 


7fi 


15 under 20 


26 


■?7 


20 under 25 


27 


78 


25 under 30. 


28 


79 


30 under 40 _ 


29 


•^n 


40 under 50 


30 


31 


50 under 60 


31 


a? 


60 under 70 


32 


^? 


70 under 80 . . 


33 


■34 


80 under 90 


34 


•S"! 


90 under 100 


35 


•36 


100 under 150 


36 


.r^y 


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 
44 
45 
46 
47 
48 
49 


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 


43 

44 
45 
46 
47 
48 
49 




Total 




RO 


179, 874, 478 
8 726, 202 


100.00 










■W 


51 


Returns with no adjusted 
gross income, nontax- 
able.' 

Grand total 










51 






















52 


9 179, 148, 276 


0) 










52 

















For footnotes, see pp. 132-135; tor extent to which data are estimated, see pp. 24-32. 



STATISTICS OF INCOME FOR 1950, PART 1 



37 



Table 1.— Individual returns for 1950, by adjusted gross income classes: Simple 
and cumulative distributions of number of returns, adjusted gross income, and tax 
lic^ility, with corresponding percentage distributions — Continued 

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



Adjusted gross income 



Tax liability « 



Simple distribution 



Amount 



Percent 
of total 



Cumulative distribu- 
tion from highest in- 
come class 



Amount 



Percent 
of total 



Cumulative distribu- 
tion from lowest in- 
come class 



Amount 



Percent 
of total 



Returns with ad- 
justed gross income, 
taxable and nontax- 
able: 

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-- — 

Sunder 9 

Sunder 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25imder30 

30 under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 _ 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

500 under 7.50 

750 under 1,000_._ 
1,000 under 1,500- 
1,500 under 2,000.. 
2,000 under 3,000- 
3,000 under 4,000_. 
4,000 under 5,000.. 
5,000 or more 



Total... 

Returns with no ad- 
justed gross income, 
nontaxable.' 

Grand total 



2,470 
37, 867 
79, 410 
117, 669 
179, 800 
233, 325 
290, 776 
357, 094 
416, 807 
474, 177 
1, 061, 886 
1,115,355 
1, 078, 595 
965, 188 
1, 502, 335 
999, 266 
654, 927 
472, 667 
354, 503 
296, 894 
246, 567 
225, 583 
201, 507 
186, 828 
757, 996 
615, 381 
505, 858 
791, 446 
590, 640 
446, 682 
357, 167 
281, 649 
236, 089 
195, 419 
613, 196 
328, 914 
209, 388 
129, 918 
165, 726 
97, 526 
152, 615 
87, 266 
82, 342 
44, 275 
48,833 
25, 401 
25,309 
34, 390 



18, 374, 922 



18, 374, 922 



0.01 
.21 
.43 

.64 
.98 
1.27 
1.58 
1.94 
2.27 
2.58 
5.78 
6.07 
5.87 
5.25 
8.18 
5.44 
3.56 
2.57 
1.93 
1.62 
1.34 
1.23 
1.10 
1.02 
4.13 
3.35 
2.75 
4.31 
3.21 
2.43 
1.94 
1.53 
1.28 
1.06 
3.34 
1.79 
1.14 
.71 
.90 
.53 
.83 
.47 
.45 
.24 
.27 
.14 
.14 
.19 



100. 00 



18, 374, 922 

18, 372, 452 

18, 334, 585 

18, 255, 175 

18, 137, 506 

17, 957, 706 

17, 724, 381 

17, 433, 605 

17, 076, 511 

16, 659, 704 

16, 185, 527 

15, 123, 641 

14, 008, 286 

12, 929, 691 

11, 964, 503 

10, 462, 168 

9, 462, 902 

8, 807, 975 

8, 335, 308 

7, 980, 805 

7, 683, 911 

7, 437, 344 

7, 211, 761 

7, 010, 254 

6, 823, 426 

6, 065, 430 

5, 450, 049 

4, 944, 191 

4, 152, 745 

3, 562, 105 

3, 115, 423 

2, 758, 256 

2, 476, 607 

2, 240, 518 

2, 045, 099 

1, 431, 903 

1, 102, 989 

893, 601 

763, 683 

597, 957 

500, 431 

347, 816 

260, 550 

178, 208 

133, 933 

85, 100 

59, 699 

34, 390 



100.00 
99.99 
99.78 
99.35 
98.71 
97.73 
96.46 
94.88 
92.93 
90.67 
88.08 
82.31 
76.24 
70.37 
65.11 
56.94 
51.50 
47.93 
45.36 
43.43 
41.82 
40.48 
39.25 
38.15 
37.13 
33.01 
29.66 
26.91 
22.60 
19.39 
16.95 
15.01 
13.48 
12.19 
11.13 
7.79 
6.00 
4.86 
4.16 
3.25 
2.72 
1.89 
1.42 
.97 
.73 
.46 
.32 
.19 



2,470 

40, 337 

119, 747 

237, 416 

417, 216 

650, 541 

941,317 

1, 298, 411 

1, 71.5, 218 

2, 189, 395 

3, 251, 281 

4, 366, 636 

5, 445, 231 

6, 410, 419 
7, 912, 754 
8, 912, 020 
9, 566, 947 

10, 039, 614 
10, 394, 117 

10, 691, Oil 
10, 937, 578 
11, 163, 161 
11, 364, 668 

11, 551, 496 
12, 309, 492 

12, 924. 873 
13, 430, 731 

14, 222, 177 
14, 812, 817 
15, 259, 499 
15, 616, 666 

15, 898, 315 
16, 134, 404 
16, 329, 823 
16, 943, 019 
17, 271, 933 
17, 481, 321 
17, 611, 239 

17, 776, 965 
17, 874, 491 
18, 027, 106 
18, 114, 372 
18, 196, 714 

18, 240, 989 
18, 289, 822 
18, 315, 223 
18, 340, 532 
18, 374, 922 



0.01 
.22 

.65 
1.29 
2.27 
3.54 
5.12 
7.07 
9.33 
11.92 
17.69 
23.76 
29.63 
34.89 
43.06 
48.50 
52.07 
54.64 
56.57 
58.18 
59.52 
60.75 
61.85 
62.87 
66.99 
70.34 
73.09 
77.40 
80.61 
83.05 
84.99 
86.52 
87.81 
88.87 
92.21 
94.00 
95.14 
95.84 
96.75 
97.28 
98.11 
98.58 
99.03 
99.27 
99.54 
99.68 
99.81 
100. 00 



For footnotes, see pp. 132-135; for extent to which data are estimated, see pp. 24-32. 



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STATISTICS OF INCOME FOR 195 0, PART 1 



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1 2-2 



STATISTICS OF INCOME FOR 1950, PART 1 

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STATISTICS OF INCOME FOR 1950, PART 1 



55 






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56 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 4. — Individual returns for 1950, by adjusted gross income classes and by 

Frequency distributions 

[Classes in thousands 





Adjusted gross income classes > 


Num- 
ber 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 




No adjusted gross income ». 

Under 0.6 -. 


Number of returns 


1 


70,211 

3,271,096 

2, 857, 187 

4, 138, 969 

4, 656. 229 

4, 993, 709 

5, 249, 102 

9, 120, 616 

5, 546, 022 

4, 788, 465 

583,342 

686,873 

131,439 

39, 607 

13, 722 

466 

156 


6,256 

346, 652 

16, 266 

28, 733 

19,357 

16,049 

10,356 

14, 387 

5,244 

9,690 

2,844 

6,231 

1,308 

372 

195 

13 

3 


5,265 

517, 613 

26, 376 

31,804 

27,080 

16, 336 

11,728 

19, 146 

10, 631 

7,867 

2, 614 

5,193 

1,124 

338 

195 

7 

3 


5, 175 

589,391 

25, 672 

28,756 

17, 271 

13, 700 

10, 607 

10, 791 

9,750 

6,212 

2,070 

3,973 

994 

282 

149 

5 

3 


5,662 

592, 586 

24, 661 

26, 713 

13,610 

11.895 

13, 263 

13, 150 

4,428 

6,907 

1,870 

3,480 

721 

229 

115 

6 

1 


3,163 

633, 210 

30, 707 

27. 774 

16,296 

13, 967 

9,923 

14, 177 

3,917 

8,179 

1,717 

3,242 

678 

205 

101 

4 


14, 594 

572,610 

2, 703, 766 

189, 979 

106, 752 

69, 802 

42, 089 

57, 957 

21,295 

25,541 

6,585 

13, 646 

2,866 

774 

359 

15 

2 


3 


0.6 under 1 


4 


1 under 1.5 


<i 


1.5 under 2 


g 


2 under 2.5 


7 


2.5 under 3 


g 


3 under 4 


9 


4 under 5 * 


10 


5 under 8 


11 


8 under 10 


19 


10 under 25 


13 


25 under .'50 


14 


50 under 100 


15 


100 under 500 


16 


500 under 1,000 


17 


1,000 or more. 




Total 




18 


46,147,211 


483,956 


683,319 


724,800 


719, 296 


767,260 3,828,532 




No adjusted gross income • 

Under 0.6 




Number of returns 


1 


23,135 

58, 875 

125. 248 

206, 1.35 

200. 022 

193, 634 

213, 042 

442, 688 

427,911 

778, 274 

244, 875 

631, C83 

163,801 

51,312 

17, 582 

600 

206 


4,929 

29,816 

41,. 576 

60, 206 

72, 169 

67, 296 

87, 957 

185,461 

174,927 

301.884 

63. 367 

80, 841 

10, 579 

1,702 

316 

2 


2,566 

12, 252 

19,913 

34. 534 

30. 847 

31,848 

29,619 

67, 526 

71,711 

116. 227 

32, 160 

49, 768 

7, 638 

1,392 

245 

3 

1 


3,235 

6,770 

11,201 

20, 667 

13, 6.50 

19.042 

20, 340 

46, 292 

40, 825 

62, 304 

20, 289 

35, 860 

5, 506 

985 

175 

3 

2 


1.331 

2, 399 

7,801 

14, 858 

14, 878 

9,199 

8,892 

22, .506 

22, 662 

41,321 

14, 403 

27, 476 

4,879 

847 

153 

4 

1 


3,213 

2,766 

6.790 

15, 195 

9.616 

8,782 

5, 432 

18, 468 

17, 185 

35,3.34 

11,165 

22, 035 

4.068 

772 

135 

3 


3,748 

2,766 

15, 907 

36, 873 

30, 127 

23,854 

27,844 

40,069 

40, 610 

85, 668 

34,101 

71,864 

14,390 

2,802 

520 

11 

3 


3 


0.6 under 1 


i 


1 under I.."; 


>i 


1.5 under 2 


6 


2 under 2.5 


7 


2.5 under 3 


g 


3 under 4 





4 under 5 * 


10 


6 under 8 


11 


8 under 10 


T' 


10 under 25 


13 
14 


25 under 50 

50 under 100 


15 


100 under 500 


16 


500 under 1.000 


17 


1,000 or more 




Total 






1S 


3, 668, 423 


1,183.018 


508, 230 


307,146 


193, 609 


160, 859 


431, 157 




No adjusted gross income ' 

Under 0.6 




Number of returns 


1 
9 


36,024 

106, 396 

199,086 

292, 046 

306, 419 

270, 851 

286. 229 

601,122 

659, (,?,9 

875, 746 

229, 802 

465, 127 

131,048 

44, 133 

15. 858 

554 

192 


16, lUO 

49,016 

90,629 

121.814 

133, 686 

129,318 

147,467 

333,415 

306, 620 

455, 398 

95, 192 

134, 623 

22, 755 

6,249 

1,304 

26 

10 


3,982 

24, 394 

39, 866 

58,224 

66,412 

48, 898 

62, 679 

110,662 

98, 883 

151,838 

39, 375 

68, 1G3 

14, 536 

3,487 

838 

19 

6 


3,719 
13,530 
16, 236 

29, 776 

30, 791 
24.615 
27. 467 
56, 671 
47, 491 
76, 324 
22, 980 
44. 822 
10, 828 

2,832 

644 

10 

6 


2,967 
7,791 

14, 858 
21,, 321 
17, 267 

15, 358 
17,000 
26, 814 

31, 222 
62,413 
14. 398 

32, 730 
8,087 
2,339 

623 
18 
3 


1,311 

5,769 

7,424 

16, 890 

11,558 

7,891 

6,200 

17,114 

21,244 

29, 905 

10, 593 

24,948 

6,834 

2,031 

510 

10 

3 


6,082 

3,811 

29,429 

32,145 

30, 560 

26,883 

19. 690 

37,678 

33, 938 

65, 125 

24, 571 

67,001 

22, 896 

7,104 

2,069 

50 

16 


•^ 


0.6 imder 1 


4 


1 under 1.5 . .. . . 


•i 


1.5 under 2 


<^ 


9. iindpr 9,., 5 


7 


2.6 under 3-- 


8 


3 under 4 .. 


9 




10 


5 under 8. .. 


11 


8 under 10 


1'' 


10 undei 25 


IS 


25 under 60 


14 


50 under 100 


Ti 


100 nnrler .WO 


16 


500 under 1,000 


17 


1,000 or more - -. 




Total 


18 


4,410,271 


2, 041, 369 


782, 152 


406, 642 


267, 209 


170, 235 


409,048 







For footnotes, see pp. 132-135; for extent to which data are estimated, see pp. 24-32. 



STATISTICS OF INCOME FOR 1950, PART 1 



57 



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

of dollars] 



specific source 



1 

under 
1.5 



1.5 

under 

2 



2 


2.5 


3 


4 


under 


under 


under 


under 


2.5 


3 


4 


5 



5 

under 

10 



10 

under 

25 



25 


50 


under 


under 


50 


100 



100 



with salaries and wages 



7,768 
6,820 
14, 264 
3, 749,696 
208,899 4, 
78, 261 

54, 077 

55, on 

20, 999 

27, 466 

6,197 

11, 272 

2,381 

629 

290 

10 

5 



4,287 

5,085 

6,116 

28, 442 

182, 057 

198, 795 

85, 691 

62, 722 

26, 431 

26, 353 

6,103 

10, 318 

1,946 

539 

235 

7 

4 



3,016 

3,807 

3,420 

11,618 

35, 792 

, 501, 488 

205, 216 

104, 426 

37,514 

35, 695 

6,494 

9,969 

2,026 

525 



3,094 

2,072 

2,726 

6,820 

14. 918 

44, 327 

, 724, 771 

290, 097 

67, 803 

31, 702 

6,690 

9,577 

1,864 

440 

136 

6 

3 



5,633 

(36) 

2,409 

3,807 

11, 301 

25, 182 

73, 022 

, 386, 172 

385, 559 

113, 167 

16, 012 

20, 656 

3,707 

1,009 

327 

16 

3 



1,980 

(36) 
(36) 

2,389 

1.418 

2,726 

6,166 

80, 129 

, 862, 326 

282, 573 

16, 352 

19, 139 

2,754 

805 

216 



3,912 

(36) 
(36) 

2,419 
1,448 

(36) 

2,142 

12, 372 

89, 063 

, 204, 896 

501, 293 

136, 335 

12, 263 

3,079 

1,066 

36 

15 



2,183 

6,451 

432, 534 

42, 843 

7,163 

2,167 

81 

33 



(36) 



50 

1,381 

53, 701 

13, 751 

2,872 

89 

24 



(36) 



(36) 

259 

9,427 

3,445 

86 

35 



(36) 



(36) 
(36) 

40 

1,666 

75 

19 



4, 244,045 4, 645, 131 4, 961, 196,5, 207, 046 9, 049, 073 5, 279, 728 4, 971, 590 

i I I 



495,097 72,007 13,322 1,813 



with dividends 34 



(36) 
(36) 

19, 239 

19, 991 

16, 603 

12, 906 

10, 541 

18, 538 

16, 350 

40,597 

18, 226 

45, 100 

10, 073 

2,154 

353 

6 

1 



(36) 

2,720 

1,382 

11, 171 

11, 508 

9,149 

13, 650 

13. 775 

20, 274 

10, 751 

30, 223 

7,779 

1,705 

332 

10 

1 



(36) 
(36) 
(36) 

2,389 

(36) 

7,791 

6,427 

8,786 

7,889 

15, 719 

7,447 

22, 919 

6,234 

1, 437, 

273 

3 

1 



(36) 
(36) 
(36) 
(36) 
(36) 
(36) 

5,095 
9,476 
4,483 

12, 809 
5,400 

18, 501 

5,434 

1,302 

186 

7 



(36) 



(36) 
(36) 

1,705 
10, 170 

8,913 
16, 542 

7,816 
26, 782 

9,513 

2,207 
417 



(36) 



(36) 



(36) 



1,378 
6,842 
12, 407 
5,367 
18,834 
7,196 
1,817 
376 
7 



(36) 
(36) 



(36) 
(36) 
17, 138 

14, 033 

49, 960 

24, 030 

6,610 

1,295 

25 



(36) 



(36) 
(36) 

340 

30, 780 

27, 959 

12, 090 

2,591 

63 

12 



(36) 



(36) 



(36) 

150 

8,431 

9,679 

2,855 

43 

15 



(36) 



3,774 

4,064 

56 

26 



(36) 



37 

3,296 

348 

134 



232, 252 



13.5, 334 



8,124 



64, 855 



85, 896 



55, 353 



114, 905 



74, 515 



21, 296 



8,033 



3,841 



with interest s* 



(36) 

1,735 

(36) 

10, 160 
9,119 
9,536 
8,529 

10, 271 
9, 438 

20, 404 
9, 655 

30, 567 

12, 451 

4,349 

1,467 

33 



(36) 



(36) 
(36) 

7,097 
2,716 
3,083 
4,114 
3, 211 

10, 177 
4,913 

16, 156 
8,022 
3, 215 
1,127 
28 
12 



(36) 
(36) 



(36) 

2,726 

2,429 

3,727 

2,135 

4,651 

2,310 

10, 308 

5,161 

2,287 

883 

20 

7 



(36) 
(36) 
(36) 



(36) 



1,685 

1,695 

1,765 

2,112 

1,614 

6,838 

3,953 

1,956 

724 

31 

10 



(3, 



2,437 
4,542 
2,157 
7,726 
5,038 
2,636 
1,150 
33 
5 



(36) 



(36) 
(36) 

2,063 
2,042 

850 
4,050 
3,333 
1,641 

850 
28 



(36) 



(36) 



(36) 

1,795 
1,154 
5,978 
5,120 
3,374 
2,029 
84 
31 



(36) 



(30) 
(36) 

40 
1,303 
1,817 
1,385 
1,254 
103 

30 



(36) 



(36) 



214 
215 

287 
34 
19 



(36) 



138, 969 



65, 106 



37, 753 



22,858 26,829 14,940 20,114' 



6,054 



148 



36 18 



282984—54- 



58 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 4. — Individual returns for 1950, by adjusted gross income classes and by 

Frequency distributions 

[Classes in thousanda- 



A.djuste(i gross income classes i 



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 

4 under 5 < 

5 under 8 

Sunder 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 *. 

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 8 ., 

8 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 ^. 

Under 8 « - 

8 under 10 

lOunder 25 

25 or more 

Total. 



Number 
of taxable 
and non- 
ta.xable 
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 



Number of returns with 



2,864 

16, 860 

47, 884 

80, 930 

77, 600 

46, 279 

45, 595 

56, 142 

43, 088 

55, 595 

12, 851 

27, 145 

7,867 

3,126 

1,588 

74 

26 



525, 514 



(36) 

6,066 
6,403 
7,751 
9,436 
8,445 
9,109 

13, 520 
9,497 

11, 538 

2,430 

3,634 

837 

224 



90, 019 



(36) 

2,359 

4,054 

5,402 

8,782 

7,087 

7,107 

7,444 

4,391 

6,860 

1,530 

3,407 

742 

238 

102 

3 

1 



59, 539 



(36) 

2,032 

2,696 

4,728 

4,381 

2,032 

2,696 

4,054 

2,036 

3,727 

930 

2,081 

544 

206 

83 

1 

1 



32, 565 



2,359 

3,033 

5,392 

2,696 

2,696 

2,706 

5, 065 

1,716 

4,788 

1,120 

2,646 

794 

267 

101 

5 

1 



35, 415 



(36) 

2,022 

2,696 

4,381 

2,706 

1,368 

2,032 

1,695 

2,696 

2,716 

660 

1,526 

460 

172 

74 



25, 214 



!,388 

1,685 

28,645 

19.913 

12, 489 

6,790 

6,749 

7,117 

6,127 

7,528 

2,190 

5,378 

1,663 

652 

268 



Number of returns with 



41, 675 

149, 684 

250, 204 

335, 201 

301, 845 

296, 309 

303, 129 

591, 686 

471, 073 

550, 704 

120, 252 

227, 868 

61, 439 

19, 581 

6,806 

220 



3, 727, 762 



7,080 

19, 973 

28, 051 

44, 744 

51, 504 

53, 042 

70, 153 

151,984 

108, 896 

113,093 

17, 194 

24, 569 

5,117 

1,461 

543 

16 

5 



697, 425 



4,281 
28, 081 
32, 763 

46, 439 
42, 762 

47, 590 
56, 306 

124, 239 

96, 950 

93, 438 

14, 079 

20, 050 

3,646 

1,094 

388 

11 

5 



612, 122 



6,502 

26, 763 

29, 389 

37, 627 

31, 274 

35,288 

35, 556 

77, 434 

52, 963 

60, 385 

11,640 

15, 737 

3,088 

903 

335 

9 

1 



424, 894 



2,472 

20, 657 

21, 668 
27, 154 
24, 831 
28, 915 
26, 066 
47, 316 
42, 802 
40, 528 

9,382 
13, 608 

2,612 
714 
260 



308, 997 



3,001 


7,871 


27, 065 


24, 528 


14, 561 


119, 598 


23, 373 


70, 837 


22, 049 


52, 779 


17, 367 


44, 103 


19, 479 


46, 303 


38, 671 


72, 825 


27, 074 


73, 884 


32, 745 


87, 757 


6,752 


20, 401 


12,012 


34,824 


2,093 


7,982 


629 


2,187 


231 


798 


8 


22 


4 


7 


247, 114 


666, 706 



Number of returns with 



24, 509 
786, 827 
26, 873 
44, 422 
16, 706 



4,631 

304, 426 

7,805 

10, 443 

2,852 



3,550 
176, 421 
4,620 
7,108 
2,109 



3,183 
103, 967 
4,192 
5,446 
1,452 



337 330,157 193,808 118,240 76,081 46,606 87,696 



3,153 
65, 072 
2,449 
4,199 
1,208 



1,759 

39, 627 

1,500 

2,824 



2,241 
71, 597 
3,490 
7,296 
3,072 



For footnotes, see pp. 132-135; for extent to which data are estimated, see pp. 24-32. 



STATISTICS OF INCOME FOR 195 0, PART 1 



59, 



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

of dollars] 



specific source 



1 


1.5 


2 


2.5 


3 


4 


5 


10 


25 


50 


under 


under 


under 


under 


under 


under 


under 


imder 


under 


under 


1.5 


2 


2.5 


3 


4 


5 


10 


25 


50 


100 



annuities and pensions 



(36) 



(36) 
(36) 

21,588 

6,740 

2,696 

5,075 

5,422 

4,828 

794 

1,806 

512 

235 

111 

2 



(36) 



3,707 
3,033 
2,359 

(36) 

2,706 
707 
900 
292 
134 
91 
6 
2 



(36) 
(36) 
(36) 

2,706 

(36) 
(3.) 

1,725 

260 

564 

180 

94 

55 

3 



1,348 

1,695 

1,685 

290 

1,064 

320 

163 

86 

3 

1 



1,358 

(36) 

220 

494 

196 

78 

70 

3 



(36) 



(36) 



360 
864 
314 
214 
163 
10 
3 



(36) 

250 

221 

105 

98 

6 

5 



(36) 



90, 205 SO, 166 15, 315 



6, 955 6, 655 



3,103 



1,943 



715 



90 



rents and royalties profit 



2,136 

2,429 

81, 407 

29, 529 

22, 864 

14, 464 

27, 304 

23. 179 

35, 899 

10, 152 

20, 516 

5,129 

1,385 

255 

IS 

11 



2,035 

(36) 

1,725 

2,439 

45, 302 

15, 395 

12, 940 

17, 924 

16, 076 

22, 320 

6,821 

14, 995 

3,918 

1,067 

162 

9 

3 



(36- 



30, 857 

5,773 

6,236 

7,020 

11, 898 

4,544 

10, 396 

2,918 

913 

273 

6 

5 



(36) 



(36) 
(36) 
(36) 

14, 571 

9,606 

5,633 

10, 947 

3,060 

8,202 

2,280 

724 

193 

7 

1 



(36) 



(36) 
(36) 
(36) 

16, 003 

8,308 

13, 219 

4,618 

11, 901 

4,277 

1,210 

364 

13 

7 



(36) 
(36) 
(36) 
(36) 



(36) 

6,597 

8,845 

2,800 

8,411 

3,005 

866 

244 

2 

3 



(36) 
(36) 



(36) 
(36) 
(36) 
(36) 

1,388 

(36) 

19, 520 

8,418 

20, 483 

7,398 

2,519 

887 

18 

11 



(36) 



391 

12, 049 

6,064 

2,339 

883 

27 

6 



(36) 



(36) 



115 

1,864 

1,086 

462 

13 

4 



(36) 
(36) 



48 
480 
326 

15 
3 



4 
202 
20 

7 



281, 172 



163, 165 



82, 332 



57, 174 



63, 071 



32, 837 



62, 911 



23, 122 



3,595 



892 



233 



Tents and royalties loss 



1,469 
16, 022 
990 
2,810 
1, 338 

22, 629 



2,620 
550 

1,454 
906 

6,278 



(36) 

2,123 
380 
769 
566 

3,888 



2,479 
180 
444 
379 



(36) 

150 
520 
449 



3,849 2,958 



(36) 
(36) 

80 
331 
338 

2,177 



1,393 

(36) 

457 
575 
641 

3,217 



(36) 
(36) 
(36) 

161 
344 

1,066 



(36) 
(36) 



42 
115 



573 



(36) 
(36) 



90 



(36) 



13 



60 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 4. — Individual returns for 1950, by adjusted gross income classes and by 

Frequency distributions 

[Classes in thousands 



Adjusted, gross income 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 



Number of returns with business 



No adjustedgross 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 

4 under 5 * 

5 under 8 

Sunder 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 

Undergo 

Sunder 10 

10 under 25.. 

25 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 

4 under 5 * 

5 under S 

S 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. 

UnderS* 

Sunder 10 

10 under 25 

25 or more 



11,453 

311, S26 

458, 004 

717, 154 

710, 423 

637, 814 

557, 510 

S30, 997 

527, 582 

569, 145 

165, 220 

304, 549 

59, 468 

12, 846 

2,856 

56 

19 



5, 876, 922 



1,388 
35, 765 
11, 548 
19, 943 
11, 825 

17, 247 
16, 216 
34, 131 

18, 262 
16, 290 

1,700 

2,538 

296 

64 

26 



187, 239 



(36) 

41, 177 

12, 906 

14, 561 

15, 602 

13, 253 

14, 274 
24, 374 
17, 257 
10, 587 

1,550 

1,924 

278 

81 

18 



168, 577 



1,358 
46, 342 

13, S67 

14, 264 
14, 641 

14, 581 
12, 226 
23, 393 

15, 275 
8,942 
2,208 
1,860 

292 

85 

16 

2 



1,725 

47, 630 

15, 622 

19, 616 

12, 583 

11, 955 

11, 855 

18, 729 

16, 256 

11, 965 

1,400 

1,744 

176 

75 

25 

1 



(36) 

60, 133 

17, 654 

17, 297 

10, 577 

12, 600 

9,496 

16, 974 

14,611 

6,910 

1,330 

1,300 

254 

66 

17 



169,352 171,357 169,586 893,538 



(39) 

77, 426 

378, 940 

104, 714 

68, 838 

55, 575 

46, 416 

64, 260 

47, 821 

35, 136 

5,414 

6,604 

962 

276 

72 

2 



Number of returns with business 



258, 326 

665, 081 

16, 465 

32, 727 

15, 866 



988, 465 



15, 535 

99, 535 

1,611 

1,522 

373 



118, 576 



14,811 

77, 049 

1,130 

1,620 

351 



94, 961 



17, 944 

70, 541 

1,000 

1,490 

334 



12, 889 
53,806 



1,348 
351 



13, 870 

52, 408 

1,301 

1,400 

262 



91,309 69,274 69,241 211,939 



49, 397 

152, 451 

3,560 

5,080 

1,451 



Number of returns with 



10, 019 

53, 259 

88, 168 

133, 021 

141, 443 

153, 478 

149, 291 

256, 474 

195, 134 

284, 297 

92, 778 

221, 304 

65, 797 

21, 436 

6,451 

152 



1, 872, 550 



5,402 

4,064 

4,074 

3,410 

3,737 

3,077 

9,526 

8,903 

9,676 

2,074 

4,022 

918 

254 

112 

1 



60, 291 



1,388 

4,748 

2,379 

5,085 

2,736 

5,095 

4,421 

7,494 

11, 989 

5,930 

1,550 

2,817 

676 

204 

60 

3 



56, 575 



9,129 

4,064 

4,391 

4,401 

2,389 

2,726 

8,178 

3,580 

8,723 

1,280 

2,765 

564 

157 

47 

1 

1 



52, 795 



(36) 

7,821 

4,064 

3,737 

2,736 

4,431 

3,747 

9,823 

5,185 

5,255 

1,585 

2,468 

458 

113 

51 

3 



52, 181 



(36) 

11, 131 

5,402 

4,054 

4,728 

3,737 

4,421 

5,899 

5,573 

4,992 

1,140 

2,881 

438 

115 

44 



55, 260 



1,855 

12, 916 

65, 439 

22, 005 

17, 010 

15, 642 

17, 327 

24, 552 

17, 021 

22, 909 

5,120 

9,443 

2,090 

485 

169 



Number of returns with 



48, 672 

167, 296 

7,718 

17, 690 

9,552 



Total 250 



35, 964 

1,280 

2,310 

819 



1,749 

22, 038 

850 

2,061 

577 



3,727 
13, 166 

690 
1,244 

473 



1,388 
12, 759 

630 
1, 0G4 

437 



40,760 27,275 19,300 16,278 17,473 43,701 



2, 766 

13, 091 

400 

858 

358 



7,044 
30, 792 
1,221 
3,232 
1,412 



For footnotes, see pp. 132-135; for extent to which data are estimated, see pp. 24-32. 



STATISTICS OF INCOME FOR 1950, PART 1 



61 



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

of dollars] 



specific source 




1 

under 

1.5 


1.5 

under 

2 


2 

under 

2.5 


2.5 

under 

3 


3 

under 
4 


4 

under 

5 


5 

under 

10 


10 

under 

25 


25 

under 

50 


50 

under 

100 


100 

or 

more 








and professional profit 




(36) 

1,815 

4,908 

517, 800 

100,319 

59, 762 

40, 783 

52, 898 

29, 343 

29, 333 

4,414 

6,258 

788 

198 

72 

3 


(36) 
(36) 

2,072 

4,581 

468, 834 

77,238 

37, 235 

52, 808 

29, 378 

22, 622 

4,398 

5,341 

652 

175 

51 

1 


(36) 
(36) 
(36) 

2,543 

3,951 

367, 212 

64,374 

46, 192 

24, 004 

24, 637 

3,995 

4,809 

609 

161 

41 

2 


(36) 
(36) 
(36) 
(36) 

1,488 

5,435 

298, 940 

73, 742 

25, 460 

19, 382 

4,119 

4,332 

881 

133 

43 


(36) 
(36) 
(36) 
(36) 
(36) 

2,509 

4,881 

418, 982 

67, 321 

44, 839 

8,016 

9,123 

1,104 

207 

73 

1 


(36) 
(36) 
(36) 
(36) 
(36) 
(36) 
(36) 

2,906 

210, 541 

59, 951 

8,734 

8,673 

998 

210 

58 

1 


(36) 
(36) 
(36) 
(36) 
(36) 
(36) 
(36) 

1,598 

11, 884 

278, 064 

116, 444 

61, 672 

3,912 

738 

207 

6 

3 


(36) 
(36) 
(36) 


(36) 
(36) 




(36) 


1 
■> 






3 








4 










5 


(36) 
(36) 
(36) 
(36) 
(36) 

1,488 

188, Oil 

16, 970 

1,554 

336 

9 

2 








6 








7 








8 


(36) 


(36) 




9 

10 


(36) 

356 

31, 204 

3,301 

291 

4 

2 






n 


(36) 

92 

5,508 

576 

2 

2 


--- 

934 
22 
8 


12 

13 
14 
15 
16 


1 


17 














849, 845 


706,487 


543, 978 


435, 087 


560,002 


293, 760 


476, 543 


209, 185 


35, 221 


6,186 


979 


18 


and professional los 








5 




26, 662 

65, 257 

1,750 

3,468 

1,137 


19, 285 

36, 113 

1,254 

2,678 

1,097 


12, 836 
17, 124 

810 
2,005 

856 


14, 357 
12, 832 

610 
1,724 

892 


16, 768 
13, 186 
720 
2,938 
1,433 


9,636 
6,073 
514 
1,612 
1,000 


20, 508 

6,805 

930 

3,657 

2,913 


10, 219 

1,633 

344 

1,826 

2,220 


2,742 

(36) 

51 
310 
802 


(36) 
(36) 


(36) 


19 
20 
?1 


(36) 

272 


(36) 

122 


22 
23 


98, 274 


60, 427 


33, 631 


30, 415 


35,045 


18, 835 


34, 813 


16, 242 


4,103 


1,051 


329 


24 


partnership profit 




<36) 

1,358 

(36) 

82, 845 

23,690 

17,317 

9,596 

20, 877 

14, 532 

14, 447 

3,838 

7,664 

1,672 

435 

139 

3 


(36) 
(36) 

1,368 

4,381 

78, 558 

17, 941 

13, 907 

14, 998 

11, 995 

12, 686 

3,244 

6,059 

1,224 

426 

90 

5 

1 


(36) 
(36) 


(36) 
(36) 
(36) 
(36) 

1,378 

2,379 

69, 629 

21, 399 

8,188 

9,527 

2,238 

5,362 

1,019 

284 

71 

2 


(36) 


(36) 
(36) 


(36) 


(36) 
(36) 


(36) 
(36); 


(36) 


(36) 


1 
? 


(36) 
(36) 
(36) 
(36) 

2,042 

117, 222 

23,985 

21, 860 

4,839 

7,981 

1,953 

519 

139 

1 

4 








S 


(36) 

2,726 

79, 312 

17, 664 

13, 046 

7,648 

7,477 

2,630 

5,150 

1,142 

274 

98 

3 

1 


(36) 
(36) 
(36) 
(39) 

2,409 

70, 431 

34, 043 

5,304 

6,788 

1,596 

429 

126 

8 


(36) 
(36) 
(36) 
(36) 
(36) 

5,968 

126,365 

56, 438 

39, 727 

6,075 

1,638 

419 

17 

11 










4 










fi 










6 


(36) 
(36) 
(36) 
(36) 
1,498 

117, 339 

16, 881 

2,916 

663 

20 

8 








7 








s 


(36) 
(36) 


(39) 




9 
10 






11 


837 

28, 917 

5,036 

760 

15 

1 


8,111 

1,366 

19 

4 


(36) 
(36) 

40 

2,097 

43 

13 


12 
13 
14 
15 
16 
17 










200, 238 


167, 984 


138,313 


122, 551 


182, 761 


122, 652 


239,378 


140, 049 


35, 618 


9,684 


2,226 


18 


partnership loss 




3,213 

16, 826 

1,107 

1,824 

959 


5,195 
8,705 

570 
1,251 

599 


4,491 

5,008 

190 

655 

491 


1,775 

2,996 

160 

550 

454 


3,897 

1,392 

260 

748 

602 


1,835 

1,885 

110 

430 

388 


7,897 

2,028 

200 

945 

939 


2,782 

(36) 

40 
442 
679 


(36) 
(36) 
(36) 

53 
239 


(36) 
(36) 


(36) 
(36) 


19 
20 
?1 


(36) 

83 


43' 


22 
23 


23,929 


16,320 


10, 835 


5,935 


6,899 


4,648 


12, 009 


4,504 


711 


265 


96 


24 



62 



STATISTICS OF INCOME FOR 195 0, PART 1 



Table 4. — Individual returns for 1950, by adjusted gross income classes and by 

Frequency distributions 

[Classes in thousands 





Adjusted gross Income 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 

imder 

0.5 


0.5 

under 

1 




No adjusted gross income ' 

Under 0.6 


Number of returns with net 


1 

9 


38, 869 

41, 042 

54, 778 

92, 516 

103, 608 

99, 180 

118, 200 

226, 699 

217, 998 

370, 128 

121, 384 

275, 750 

88, 993 

33, 207 

12, 970 

481 

160 


6,173 
10, 190 
13, 887 
21, 014 
23, 106 
17, 407 
24, 564 
52, 979 
40, 705 
74, 848 
19, 141 
41, 359 
9,837 
2,640 
565 
4 
1 


5,407 

7,454 

7,791 

15, 909 

10, 607 

12, 986 

18, 448 

28, 788 

26, 579 

37, 290 

12, 706 

23, 836 

5,922 

1,524 

339 

5 

3 


3,938 

6,453 

4,421 

6,870 

10, 874 

14,641 

12, 593 

25, 268 

20, 718 

37, 766 

10, 109 

17, 665 

4, 534 

1,189 

255 

5 

2 


2,649 

5,442 

5,095 

5,769 

8,515 

9,219 

6,166 

17, 144 

14, 941 

19, 229 

6,904 

14, 545 

3,672 

9S4 

239 

4 

2 


(36) 

2,737 

5,452 

4,748 

8,495 

6,126 

7,247 

13,393 

12, 733 

20, 266 

5,827 

12, 183 

3,156 

925 

198 

1 


4,375 

5,542 

14, 325 

20, 043 

19, 409 

18, 438 

21,154 

39, 840 

47, 665 

60,599 

18, 888 

39, 755 

11,138 

3,121 

691 

4 

2 


3 


0.6 under 1 


4 


1 under 1.5 -. 


>i 


1,.') under 9. 


fi 


2 under 2.5 


7 


2.5 under 3 


8 


3 under 4 -- 


9 


4under5*-. -- .-. 


in 


5 under 8 .... 


n 


8 under 10 


1? 


10 under 25 


13 


25 under 50 


14 


50 under 100 


I"! 


100 under 500 


16 


500 under 1,000 


17 


1,000 Or more 




Total 




18 


1, 895. 963 


358, 420 


215, 594 


177, 301 


120, 519 


103, 974 


324, 989 




No adjusted gross income ' 

Under 8* 




Number of returns with net 


19 
'>0 


26, 474 
473, 847 
34, 240 
89, 609 
43, 868 


2,529 
93, 758 

7,579 
15, 651 

5,114 


1,776 
69, 432 
4,750 
9,788 
3,537 


1,438 
61, 044 
3,467 
7,518 
2,816 


2,132 
37. 735 
2,384 
5,661 
2,300 


2,084 
24,284 
1, 540 
5,009 
2,019 


6,969 
72,816 

5,408 
14, 234 

6,931 


''I 


8under 10 


0? 


10 under 25 


9-^ 






Total 


'>4 


668, 038 


124, 631 


89, 283 


76, 283 


50, 212 


34, 936 


106, 358 




No adjusted gross income ^ 

Under 0.6 




Number of returns with net 


1 

9 


2,134 

2,736 

6,790 

9,793 

11,855 

9,249 

6,553 

16, 616 

13, 141 

20, 846 

4,895 

9,488 

2,118 

519 

314 

15 

5 


(36) 
(36) 

1,348 

1,685 

2,696 

1,358 

1,725 

2,776 

1,785 

4,858 

764 

1,871 

318 

70 

78 

2 

1 


(36) 
(36) 
(36) 

1,348 

(36) 
(36) 
(36) 

3,410 
2,052 
2,830 
580 
912 
190 
40 
30 


(36) 
(36) 
(36) 
(36) 

2,369 
2,379 

(36) 

3, 430 

(36) 
(36) 

331 

674 
150 
26 
24 
2 


(36) 
(36) 
(36) 
(36) 

1,348 

(36) 
(36) 
(36) 
(38) 

2,112 

290 

654 

126 

34 

17 

1 

1 


(36) 


(36) 
(36) 

3,043 
2,706 
2,042 

(36) 
(36) 

1, 458 

2,093 

4,542 

910 

1,382 

346 

61 

S3 

3 


3 


0.6 under 1 - 




4 


1 under 1.5 


(36) 


5 


1.5 under 2 


fi 


2 under 2.5 


(36) 
(36) 
(36) 
(3«) 
(36) 

240 

510 

72 

24 

7 


7 


2.5 imder 3 


8 


a under 4 


9 


4 under 5' -. 


10 


5 under 8 


11 


8 under 10 -. 


n 


10 under 25 


13 


95 nnder ."in 


14 


sounder 100 


15 


100 under 500 ..- 


16 


500 under 1,000— 


17 


1,000 or more 








Total 










18 


117, 067 


22, 069 


15, 200 


15, 278 


10, 135 


4,333 


21,812 




No adjusted gross income ' 

Under 8 « 




Number of returns with net 


19 


22, 585 
135, 473 

5,856 
12, 983 

5,643 


2,469 

26, 215 

1,210 

2,292 

744 


1,498 
16, 312 

850 
1,502 

466 


1,759 

17, 048 

738 

1,439 

439 


(36) 

11,958 

510 

1,040 

341 


(36) 

9,917 
300 
610 
307 


4,515 

23,826 

1,010 

2, 276 

858 


?1 


8 under 10 


?? 


10 under 25 


?3 


25 or more 




Total 


?4 


182, 540 


32, 930 


20, 628 


21, 423 


14, 920 


11,522 


32, 485 







For footnotes, see pp. 132-135; for extent to which data are estimated, see pp. 24-32. 



STATISTICS OF INCOME FOR 19 50, PART 1 



63 



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

<»f dollars] 



specific source 




1 

under 

1.5 


1.5 

under 

2 


2 

under 

2.5 


2.5 

under 

3 


3 
under 

4 


4 

under 

5 


5 

under 

10 


10 

under 

25 


25 

under 

50 


50 

under 

100 


100 

or 

more 




gain from sales of capital assets 




2,179 

2,062 

1,358 

13, 901 

13, 273 

9,933 

11, 558 

18, 905 

20, 036 

33, 969 

11,975 

25, 039 

6,984 

2,271 

514 

4 

1 


3,835 

(36) 
(36) 

2,066 

7,107 

5.462 

6,140 

10, 667 

16, 184 

27, 265 

8,504 

17, 706 

5,486 

1, 713 

479 

11 

2 


2,895 

(36) 
(36) 
(36) 
(36) 

2,766 

5,442 

9, 873 

5,566 

16, 219 

5,892 

13, 079 

4,239 

1,447 

373 

4 

2 


(36) 
(36) 
(36) 
(36) 
(36) 
(36) 
2,409 

3,490 

5,502 

11,551 

4,638 

10, 964 

3,338 

1,207 

325 

8 

2 


2,305 

(36) 
(36) 
(36) 
(38) 

1.378 

1,378 

4,862 

3,916 

14, 162 

6,108 

15, 191 

5,401 

1,872 

522 

6 

4 


(36) 


1,570 

(36) 


1,366 


(36) 


(36) 


(36) 


1 
2 


(36) 
(36) 




(36) 
(36) 
(36) 
(36) 






3 


(36) 
(36) 
(36) 
(36) 
C36) 
(36) 

10, 121 

6,467 

24, 383 

9,982 

4,299 

1,440 

17 

7 


(36) 
(36) 
(36) 
(36) 
(36) 
(36) 
(36) 
484 

9,816 
9,121 
4,721 
1,992 
48 
11 






4 






5 


(36) 
(36) 
(36) 

2,100 

6,733 

3,721 

9,876 

3,821 

1,414 

414 

11 

3 






6 






7 








8 


(36) 


(36) 


(36) 


9 
10 


(36) 

276 

2,282 

2,807 

1,531 

31 

5 






11 


76 
SO 
1,050 
1,621 
28 
10 


(36) 

23" 

1,472 

290 

103 


12 
13 

14 
15 
16 
17 


173,962 


113, 718 


69, 939 


46, 133 


59, 574 


30, 773 


61, 122 


27, 910 


7,190 


2,949 


1,896 


18 


loss from sales of capital assets 




9,546 
114. 778 

9,112 
31, 748 
21, 151 






















19 






















90 






















?1 






















2? 






















?3 
























186,335 






















24 
























gain from sales of other assets 




(36) 
(36) 


(36) 


(36) 
(36) 
(36) 


(36) 


(36) 


(36) 




(36) 


(36) 






1 


(36) 






7. 






(36) 


(36) 










3 


(36) 

1,348 
1,695 

(36) 

2,052 
2,046 

(36) 

390 
724 
164 
43 
26 
















4 


(36) 
(36) 
(36) 
(36) 
(36) 
(36) 
290 

450 

110 

32 

7 

2 






(36) 
(36) 
(36) 
(36) 
(36) 

1,368 

280 

390 

102 

13 

9 

1 




(36) 










5 


(36) 
(36) 
(36) 
(36) 
(36) 

210 

278 

64 

25 

9 


(36) 
(36) 












6 








(36) 






7 


(36) 










8 


(36) 
(36) 
110 

272 

68 

18 

7 

1 


(36) 
(36) 

370 

621 

166 

38 

18 

1 

2 










9 


(36) 
110 

370 

90 

25 

6 

1 

1 


(36) 
(36) 

370 

120 

37 

17 

1 


(36) 






10 






11 


(36) 

32 
21 






1? 






13 


12 
5 


f 


14 
15 
1R 












17 






















11,681 


5,743 


1,677 


1,884 


4,265 


1,030 


1,260 


585 


97 


17 


1 


18 


loss from sales of other assets 




2,443 
13, 593 

570 
1,474 

604 


2,443 

5,369 

254 

621 

J 351 


1,389 

5,245 

130 

404 

206 


(36) 

1,440 

70 

170 

218 


(36) 

2,232 

60 

350 

261 


(36) 
(36) 

54 
200 
163 


(36) 

1,342 

70 

391 

394 


(36) 
(36) 
(36) 

211 

188 


(36) 
(36) 


(36) 
(36) 


(36) 
(39) 


19 
20 
?1 


(36) 

66 


(36) 

27 


io" 


22 
23 


18, 684 


9,038 


7,374 


2,979 


3,954 


2,322 


2,497 


1,497 


185 


59 


43 


24 



64 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 4. — Individual returns for 1950, by adjusted gross income classes and by 

Frequency distributions 















[C 


asses in thousands 




Adjusted gross income 
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 




No adjusted gross income ' 

Under 0.6- 


Number of returns with 


1 


3,072 

7,821 

16, 894 

23,313 

26, 723 

22, 005 

20, 340 

43, 983 

31,310 

59, 294 

22, 674 

64, 556 

26, 570 

12, 046 

6,277 

305 

115 


(36) 

1,695 

(36) 

1,685 

1,358 

2,696 

2,716 

6,493 

3,777 

6,503 

1,464 

3,432 

856 

280 

109 

4 

2 


(36) 
(36) 
(36) 

1,348 

4,064 

1,705 

1,358 

4,768 

5,065 

4,481 

1,380 

2,328 

625 

228 

79 

2 

2 


(36) 
(36) 
1,348 

1,685 

(36) 

2,369 

1,348 

3,400 

4,102 

4,471 

1,080 

2,042 

623 

189 

79 

3 

1 


(36) 
(36) 

2,369 

1,685 

1,348 

2,022 

1,695 

3,420 

2,072 

2,072 

830 

1,829 

649 

167 

57 

2 




(36) 

1,695 

8,766 

8,108 

3,033 

4,054 

2,716 

7,821 

3,097 

9,973 

2,770 

6,369 

1,900 

589 

226 

7 

4 


9 


(36) 

2,022 

(36) 

1,685 

(36) 
(36) 

3,033 

1,699 

1,725 

750 

1,891 

470 

147 

44 

1 


•i 


6 under 1 - 


4 




5 


1 5 under 2 


6 


2 under 25 -. 


7 


2.5 under 3 


8 


3 under 4 


q 


4 under 5^ .. . 


in 




n 


8 under 10 --- - 


1? 


10 under 25 


13 


25 under 50 


14 


50 under 100 -- - 


15 


100 under 500 


16 


500 under 1,000 


17 


1 000 or more 




Total... 






18 


387,298 


33, 824 


29,148 


24,435 


21, 605 


16, 183 


61,515 




No adjusted gross income ' 

Under 0.6 .. 




Number of returns with 


1 
? 


12, 334 

90, 311 

139, 053 

207, 077 

196, 407 

229, 517 

262, 080 

435, 282 

285, 207 

239, 785 

52, 968 

90, 764 

26, 163 

9,476 

2,021 

98 

33 


2,253 

57, 161 

62, 027 

83, 413 

83, 642 

112, 769 

145, 872 

247, 385 

171, 839 

81, 569 

14, 597 

19, 854 

4,408 

1,433 

514 

26 

3 


2,539 
11, 795 
16, 870 
25, 042 
19, 650 

27, 407 
25, 802 
48, 559 

28, 670 
32, 931 

7,040 

12, 849 

3,188 

1,014 

217 

16 

4 


(36) 

7,087 

11,825 

13, 520 

14, 571 

12, 539 

15, 562 

29, 170 

19, 452 

22, 922 

4,864 

8,672 

2,232 

767 

139 

7 

2 


(36) 

3,033 
10, 180 
13, 520 
12,182 

13, 897 
12, 906 
22, 769 
10, 431 

14, 038 
4,184 
6,084 
1,752 

543 

100 

2 

1 


(36) 

4,054 

5,729 

12, 152 

11,171 

9,496 

6,840 

16, 713 

10, 949 

12, 963 

2,630 

4,235 

1,245 

413 

77 

2 

1 


2,650 

6,804 

31,401 

29, 026 

30, 797 
26. 873 
26, 883 
36, 839 
24, 400 
36, 829 

7,731 

13, 376 

4,304 

1,451 

267 

11 

3 


S 


6 under 1 - 


4 




S 
6 


1.5imder 2 

2 under 2 5 ..... 


7 


2 5 under 3 


8 


3 under 4 - 


q 


4 under 5* .. .. 


10 


5 under 8 


11 


8 under 10 


1'' 


10 under 25 


13 

14 
15 


25 under 50 

sounder 100 

100 under 500 


16 


500 under 1,000 


17 


1,000 or more 




Total 


18 


2,278,576 


1,088,765 


263, 593 


164, 130 


126,396 


99,394 


279, 645 







For footnotes, see pp. 132-135; for extent to which data are estimated, see pp. 24-32. 



STATISTICS OF INCOME FOR 1950, PART 1 



65 



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

of dollars] 



specific source 




1 

under 

1.5 


1.5 

under 

2 


2 

under 
2.5 


2.5 

under 

3 


3 

under 

4 


4 

under 

5 


5 

under 

10 


10 

under 

25 


25 

under 

50 


50 

under 

100 


100 

or 

more 




income from estates and trusts 




(36) 
(36) 
(38) 

7,781 

5,749 

2,369 

3,400 

5,789 

3,094 

7,608 

2, 154 

4,873 

1,536 

500 

186 

5 

2 


(36) 
(36) 
(36) 
(36) 

8,772 
1,685 

(36) 

2,409 

2,399 

5,466 

1,560 

3,488 

1,104 

391 

125 

4 

1 




(36) 


(36) 
(36) 
(36) 


(36) 


(36) 
(36) 


(36) 


(36) 




(36) 


1 




?, 




(36) 


(36) 










3 


(36) 












4 








(36) 
(36) 
(36) 
(36) 
(36) 

4,208 

5,158 

12, 074 

4,312 

1,605 

634 

15 

5 


(26) 
(36) 








5 


4,064 

(36) 

2,062 

(36) 

1,452 

1,110 

2,984 

1,058 

358 

145 

6 

2 














6 


3,717 
2,052 

(36) 

1,402 

1,214 

2,600 

896 

323 

108 

15 


(36) 

2,389 

(36) 

4,124 

1,724 

4,421 

1,516 

558 

199 

8 










7 


(36) 

3,422 

5,472 

1,460 

3,649 

1,170 

476 

188 

1 

2 










8 


(36) 
(36) 
(36) 

12, 472 

6,293 

2,418 

1,007 

22 

6 


(36) 


(36) 


(36) 


9 
10 








11 


103 

3,498 

2,244 

867 

31 

6 


(36) 

60 
1,558 
1,111 

42 
5 


'"m" 

15 

1,113 

137 

77 


12 
13 
14 
15 
16 
17 








46, 782 


29,476 


15, 275 


13, 031 


17,086 


16, 524 


28,490 


23,016 


6,767 


2,781 


1,360 


18 


miscellaneous income 35 




(36) 
(36) 
(36) 

29,016 

10, 537 

9,913 

10, 894 

9,710 

8,506 

14,816 

3,084 

6,839 

2,036 

786 

153 

4 

2 


(36) 
(36) 
(36) 
(36) 

13, 173 

7,454 

6,443 

5,135 

4, 542 

6,103 

2,200 

3,782 

1,324 

417 

86 

6 

3 


(36) 


(36) 


(36) 


(36) 


(36) 

10 


(36) 


(36) 


(36) 




1 


(36) 
(36) 
(36) 

8,802 

3,390 

3,727 

2.072 

4,268 

1,490 

2,504 

844 

351 

64 

5 

2 
















3 




(36) 














4 


(36) 
(36) 

6,106 
3,717 

(36) 

4,818 
720 

1,823 

592 

270 

46 




. 










5 


(36) 
(36) 

11, 478 

1,438 

3,510 

1,124 

2,633 

993 

354 

70 

4 


(36) 
(36) 
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66 



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67 



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69 



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STATISTICS OF INCOME FOR 1950, PART 1 



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72 



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STATISTICS OF INCOME FOR 1950, PART 1 



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74 



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9 under 10 

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11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20 

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sounder 90 

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STATISTICS OF INCOME FOR 1950, PART 1 



75 



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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 
under $5,000 and nontaxable returns. 

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


030»-INCO«=P»OCDt^OO 


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76 



STATISTICS OF INCOME FOR 19 50, PART 1 






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STATISTICS OF INCOME FOR 195 0, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



79 



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STATISTICS OP INCOME FOR 1950, PART 1 



109 



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7,197 

59, 698 

26, 447 

76, 747 

89, 800 

113, 976 

147, 582 

128, 664 

149, 289 

181, 751 

125, 379 

83,409 

83.316 

20, 176 

17, 187 


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13, 404 

6,026 
17, 422 
20, 445 
25, 476 

33, 526 
29, 151 

34. 222 
42,322 
28,569 
15, 414 
15, 458 

3,364 
2,359 


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103, 998 

59, 664 
156, 322 
217, 777 
101, 508 

23,927 

16, 884 
2,369 
4,084 

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1,3.58 
1,378 

(36) 

1,348 

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498 

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159,381 

3, 271, 200 

709, 200 

760, 949 

874, 742 

617, 802 

524, 660 

443, 032 

194, 503 

218, 937 

139, 284 

93, 896 

89, 799 

26,242 

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149, 712 

85, 478 

171, 693 

170,386 

77,899 

37,423 

21. 251 

4,734 

6,752 

4,060 

1, 3,58 

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185, 954 

3, 420, 912 

794, 678 

932, 642 

1,045,128 

695, 701 

562, 083 

464, 283 

199, 237 

225, 689 

143, 344 

95, 254 

91, 494 

26, 579 

21, 261 

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137, 773 

3,067,252 

585, 546 

441, 304 

477, 052 

275, 620 

187,679 

147, 445 

53, 473 

57. 896 

35,028 

20, 499 

19, 215 

5,723 

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STATISTICS OF INCOME FOR 1950, PART 1 



111 



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112 



STATISTICS OF INCOME FOR 1950, PART I 



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STATISTICS OF INCOME FOR 1950, PART 1 



113 



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114 



STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



117 



Table 11. — Individual returns for 1960 showing a deduction for medical and dental 
expenses, hy 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 



Deduction 
for med- 
ical, etc., 

expenses 28 



Adjusted 

gross 
income * 



Taxable returns: 

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 

Sunder 10 

10 under 11 

11 under 12 

12imder 13 

13 under 14 

14 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40- 

40imder50 

50 under 60 

60imder70 

70 under 80 

80 under 90. 

90 under 100 

100 under 150 

150 under 200 

200 under 250 

250 under 300 

300imder400 

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 



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 imder 2.5 

2.5 tmder 2.75.. 

2.75 imder 3.. 

3 under 3.5 

3.5 under 4 

4 under 4.5 

4.5 or more 



Total nontaxable returns. 
Grand total 



2,359 

38, 091 

66, 479 

73, 913 

121, 203 

154, 233 

174, 906 

198, 646 

218, 482 

225, 815 

657, 810 

554, 715 

470, 780 

327, 697 

443, 428 

212, 767 

89, 757 

49, 889 

29,960 

21, 209 

16, 614 

13, 515 

10, 203 

7,978 

25, Oil 

12, 043 

6,553 

6,777 

3,088 

1,550 

811 

467 

324 

247 

431 

108 

56 

17 

11 

4 

3 

1 

2 



Total taxable returns 4. 137, 953 



Taxable returns with adjusted gross Income under $5,000 

and nontaxable returns. 
Taxable returns with adjusted gross income of $5,C00or more. 



7,527 
11,648 
21,628 

47, 984 
41, 264 
66, 292 
69, 128 
49, 586 
74, 534 
51, 704 
41, 538 
54,043 
76, 866 

48, 741 
31, 304 
27,324 



721. Ill 



4, 859. 064 



3, 906, 240 
952, 824 



158 

3,832 

10, 482 

14, 349 

21, 248 

28, 707 

38, 027 

45,340 

54, 113 

53, 891 

148, 264 

146, 930 

133, 789 

101, 675 

146, 294 

87, 118 

47, 320 

29,360 

20,489 

15,544 

13, 438 

11, 539 

8,912 

7,334 

25, 189 

15, 387 

8,802 

9,751 

5,153 

2,743 

1,505 

888 

633 

541 

915 

243 

107 

39 

26 

11 

11 

1 

3 



1,734 

34,185 

75, 075 

101, 861 

197, 381 

289, 132 

372, 207 

472, 067 

573, 905 

649, 663 

1; 812, 613 

2, 077, 802 

1, 996, 726 

1, 554, 152 

2, 416, 501 

1, 369, 543 

667. 210 

421, 892 

282, 871 

222, 043 

190,888 

168. 602 

137, 656 

115, 962 

429, 461 

267, 869 

178, 505 

231, 259 

137, 235 

84, 413 

52, 348 

34, 994 

27,383 

23,370 

51, 268 

18, 478 

12,222 

4,618 

3,768 

1,786 

1,713 

958 

2,418 



1, 260, 101 



4,164 
4,806 
4,738 

13. 373 
14,245 
20, 572 
25, 502 
24, 066 
25, 793 
23,115 
17, 538 
22,294 

34. 374 
23, 085 
20, 173 
22, 519 



300, 357 



17, 765, 797 



8 32, 466 
4,858 
15, 168 
41, 715 
46. 488 
92, 364 
110, 891 
92, 792 
158, 780 
122, 307 
109, 042 
155, 226 
248, 174 
180, 678 
132, 071 
151, 219 



1, 560, 4?8 !919,39.M04 



1, 101, 162 
459, 296 



« 11, 837, 870 
7, 557, 234 



For footnotes, see pp. 132-135; for extent to which data are estimated, see pp. 24-32. 



118 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 12, — Individual returns for 1960 by taxable and nontaxable returns andlby 

form of return 



Form of return 



Total 



Taxable 



Nontaxable 



Form 1040A— - 

Form 1040: 

Sbort-form 

Long-form: 

With standard deduction— adjusted gross in- 
come $5,000 or more 

With itemized deductions: 

Adjusted gross income under $5,000.. 

Adjusted gross income $5,000 or more 

Total returns.— 



15, 518, 466 
22, 488, 805 

4, 732, 529 

7, 559, 950 
2, 760, 348 



10, 491, 498 
14, 238, 109 

4, 732, 529 

5, 964, 198 
2, 760, 348 



5, 026, 968 
8, 250, 096 



1, 595, 752 



53, 060, 098 



38, 186, 682 



14,873,416 



Table 13. — Individual returns with adjusted gross income for 1950, by States and 
Territories: Number of returns, salaries and wages, dividends, inter est ^'jidjusted 
gross income, and tax liability 

[Money figures in thousands of dollars] 





States and Territories 


Number of 
returns 
(taxable 
and non- 
taxable) 


Salaries and 
wages 1" 


Divi- 
dends •! 


Interest " 


Adjusted 
gross in- 
come' 


Tax lia- 
bility » 




1 




634,960 
214,002 
344,316 

4,078,066 
471, 209 
870, 345 
128,079 
373,762 
822, 036 
770, 782 
179, 871 
191, 116 

3, 593, 433 

1,464,200 
938, 132 
669, 904 
715, 431 
637, 844 
320, 488 

1,162,059 

1,931,414 

2,477,041 

1,076,359 
291, 822 

1,345,958 

208, 597 

478, 657 

65, 544 

210, 103 

2,008,440 
179, 164 

6,123,930 
958, 858 
198, 629 

3, 066, 256 
606, 613 
552, 769 

4,060,469 
327, 753 
452, 555 
215, 239 
804, 601 

2, 237, 638 
225, 356 
126, 495 
956, 580 
910,934 
599, 684 

1,285,947 
101, 191 


1,479,099 

549,812 

693, 092 

11,552,645 

1,109,071 

2, 525, 481 

357, 126 

1, 135, 681 

1, 835, 418 

1, 827, 235 

473, 583 

366, 156 

10,613,328 

3, 825, 564 

1, 734, 665 

1,345,136 

1,678,319 

1, 557, 549 

659, 553 

3,204,944 

5,133,946 

7, 503, 102 

2, 577, 231 

582, 984 

3, 266, 281 

456, 139 

868, 849 

186, 951 

457, 314 

6, 064, 396 

431, 944 

18, 026, 485 

2, 215, 441 

272, 498 

8, 617, 278 

1,350,182 

1, 474, 102 

10, 943, 336 

862, 375 

1,043,453 

334, 790 

1, 869, 981 

5, 463, 088 

558, 136 

280, 006 

2,382,778 

2, 508, 205 

1, 477, 508 

3,142.219 

230, 370 


37,055 
21, 679 
16, 519 

550, 935 
50, 943 

187, 840 
76,330 
55, 224 

123,051 
75, 559 
19,388 
9,641 

455, 811 
99, 620 
56, 122 
38,642 
56, 152 
61, 742 
37, 994 

115, 196 

294, 286 

266, 226 
88, 238 
17, 574 

157,362 
10, 794 
32, 553 

13, 801 
26, 056 

247,005 

11,816 

1,147,025 

76, 584 

6,374 

341, 408 
43, 700 
40, 606 

478, 582 

40, 952 

26, 949 

5,556 

67, 739 

169, 091 
16,142 

14, 499 
87, 610 
72, 045 
40,410 

131,754 
9,259 


13,518 

7,427 

6,608 
187, 106 
20,086 
33,009 

3,837 
17, 293 
39,330 
18, 796 

2,541 

5,852 
92, 868 
33, 862 
19,997 
12, 691 

9,775 
16, 543 
11,336 
32,645 
68,002 
68, 012 
34, 871 

6,177 
33, 629 

6,340 
10, 165 

4,292 

9,609 
61, 167 

5,667 

263, 280 

11,986 

3,073 
82, 493 
15, 689 
23, 307 
84, 673 

7,273 
10, 621 

2,896 
17, 022 
57, 523 

5,672 

4, ,546 
16, 430 
30, 973 

9,050 
41,718 

5,663 


1, 836, 199 

747,769 

948, 913 
16, 568, 376 
1,609,066 
3, 219, 023 

545, 893 
1, 418, 048 
2, 694, 907 
2,308,074 

583, 616 

680, 309 
13, 469, 090 
4, 816, 972 
2,887,396 
2, 075, 564 
2, 116, 609 
2, 079, 747 

847,446 
3, 817, 212 
6,309,165 
9, 204, 619 
3, 429, 054 

820, 166 
4,346,393 

694, 062 
1,474,351 

267,323 

678, 200 
7,307,069 

620,901 
22, 977, 615 
2,759,007 

549, 467 
10, 711, 935 
1,925,065 
2, 004, 899 
13, 420, 151 
1,055,155 
1,306,858 

657, 868 
2, 376, 817 
7,874,215 

712, 171 

352, 663 
2, 927, 108 
3, 254, 719 
1,727,911 
4.116,769 

353,090 


148, 496 

74, 810 

74, 320 

1,739,734 

160,012 

379, 930 

110,057 

170,054 

254, 167 

192, 170 

54,964 

44,927 

1,511,346 

449, 731 

247, 277 

191,037 

178, 429 

201, 706 

65, 225 

367, 626 

660, 438 

968, 137 

299, 539 

66,758 

438, 202 

63, 894 

135, 422 

32, 262 

49, 168 

742, 887 

57,740 

2, 626, 329 

218, 691 

41, 173 

1,087,970 

180, 553 

205, 952 

1,344,389 

109, 031 

101, 903 

40, 509 

210, 346 

882, 519 

53, 033 

26, 871 

253, 349 

335, 349 

132,030 

384, 750 

34, 327 


1 


? 




2 


s 


Arkansas - 


3 


4 




4 


5 




5 


a 


Coimecticut 


ft 


7 




7 


8 
q 


District of Columbia. 

Florida . . 


8 
9 


10 




10 


11 


Hawaii 


11 


1? 


Idaho - 


12 


13 




13 


14 


Indiana 


14 


15 




15 


16 




16 


17 




17 


18 


Louisiana 


18 


19 




19 


•'0 


Maryland 


20 


?1 




21 


?? 




22 


?3 




23 


?4 




24 


'>'> 




25 


''6 


Montana 


26 


77 




27 


?8 




28 


W 




29 


30 




30 


31 


New Mexico 


31 


3? 




32 


33 


North Carolina 


33 


34 


North Dakota 


34 


35 


Ohio 


35 


36 


Oklahoma 


36 


37 




37 


38 




38 


39 




39 


40 


South Carolina . . 


40 


41 


South Dakota 


41 


4? 




42 


43 


Texas 


43 


44 


Utah .- 


44 


45 




46 


46 


Virginia 


46 


47 


Washington '^ . . .. 


47 


48 




48 


49 




49 


50 


Wyoming 


60 




Total 




51 


52, 664, 631 


139, 004, 825 


6, 125, .339 


1, 586, 839 


180, 064, 994 


18, 389, 534 


61 










For footnotes, see pp. 132-135; for extent to which data are estimated, see pp. 24-32. 



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130 



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STATISTICS OF INCOME FOR 1950, PART 1 



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132 



STATISTICS OF INCOME FOR 1950, PART 1 



Footnotes for tables 1 through 14, individual returns, pages 35—131 
(Facsimiles of retiorn forms, to which references are made, appear on pp. 347-372) 



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

2 Adjusted gross income means gross 
incomie rriinus allowable trade and busi- 
ness deductions, expenses of travel and 
lodging in connection with employment, 
reimbtirsed expenses in connection with 
employment, deductions attributable to 
rents and royalties, certain deductions of 
life tenants and income beneficiaries of 
property held in trust, and allowable 
losses from sales or exchanges of prop 
erty. Should these allowable deductions 
exceed the gross income, there is an ad- 
justed gross deficit. 

3 Tax liability is the net tax payable 
after deducting tax credits relating to 
income tax paid at source on interest 
from? tax-free covenant bonds and to in- 
come tax paid to a foreign country or 
possession of the United States. Such 
credits are reported on returns. Form 
1040, with itemized deductions. 

* This class includes nontaxable re- 
turns with adjusted gross incomie exceed- 
ing the designated class limit. 

B Returns with no adjusted gross in- 
come are rettirns showing adjusted gross 
deficit; that is, returns on which the de- 
ductions allowable for the computation 
of adjusted gross income equal or exceed 
the gross income (see note 2). 

« Less than 0.005 percent. 

' Not computed. 

8 Adjusted gross deficit. 

® Adjusted gross income less adjusted 
gross deficit. 

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

^1 Dividends, foreign and domestic, ex- 
clude dividends not exceeding $100 per 
return reported as other incomie on Form 
1040 A (see note 20) and dividends re- 
ceived through partnerships and fiduci- 
aries. 

12 Interest received includes interest on 
notes, mortgages, bank deposits, and in- 
terest (before amortization of bond pre- 
mium) from corporation bonds and from 
taxable and partially tax-exempt Gov- 
ernment obligations, and also includes 
partially tax-exempt Government inter- 



est received through partnerships and 
fiduciaries; but excludes interest, not ex- 
ceeding $100 per return, reported as other 
income on Form 1040A (see note 20) . 

" Income f roia annuities and pensions 
is only the taxable portion of amounts 
received during the year. Amounts re- 
ceived 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 ex- 
cluded from gross income in this and 
prior years equals the total cost. There- 
after, entire amounts received are taxable 
and must be included in adjusted gross 
incom'e. Annuities, pensions, and retire- 
ment pay upon which a tax is withheld 
may be reported in salaries and wages. 

1^ Rents and royalties net profit is the 
excess of gross rents received over deduc- 
tions for depreciation, repairs, interest, 
taxes, and other expenses attributable to 
rent income; and the excess of gross roy- 
alties over depletion and other royalty 
expenses. Conversely, net loss from these 
sources is the excess of the respective 
expenses over gross income received. 

1° Net profit from business is the excess 
of gross receipts from business or pro- 
fession over deductions for business ex- 
penses and net operating loss deduction. 
Conversely, net loss from business is the 
excess of business expenses and net op- 
erating loss deduction over total receipts 
from business. 

1" Partnership net profit or loss excludes 
partially tax-exempt interest on Govern- 
ment obligations and net gain or loss 
from sales of capital assets. In comput- 
ing partnership profit or loss, charitable 
contributions are not deductible nor is 
the net operating loss deduction allowed. 

"Net gain or loss from sales or ex- 
changes of capital assets is the net gain 
or the allowable loss used in computing 
adjusted gross income. Each is the re- 
sult of comibining net short- and long- 
term capital gain and loss and any capital 
loss carryover from the years 1945—49, in- 
clusive, 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) computed 
without regard to gains and losses from 
sales of capital assets, or to $1,000, which- 
ever is smallest. 

Sales of capital assets include worth- 
less 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 through partnerships 
and common trust funds. 



(Footnotes continued on p. 133) 



STATISTICS OF INCOME FOR 1950, PART 1 



133 



Footnotes for tables 1 through 14, individual returns, pages 3-5-131 — Continued 
(Facsimiles of return forms, to which references are made, appear on pp. 347-372) 



"Net gain or loss from sales or ex- 
changes of property other than capital 
assets is that from the sales of (1) prop- 
erty used in trade or business of a char- 
acter which is subject to the allowance 
for depreciation, (2) obligations of the 
United States or any of its possessions, a 
State or Territory or any political sub- 
division thereof, or the District of Colum- 
bia, issued on or after March 1, 1941, on 
a discount basis and payable without 
interest at a fixed maturity date not ex- 
ceeding 1 year from date of issue, and (3) 
real property used in trade or business. 

^» Income from estates and trusts ex- 
cludes partially tax-exempt interest on 
Government obligations. (The net op- 
erating loss deduction is allowed estates 
and trusts and is deducted in computing 
the distributable income.) 

2« Miscellaneous inconre includes ali- 
mony received, prizes, rewards, sweep- 
stakes winnings, gambling profits, recov- 
eries of bad debts or insiirance received 
as reimbursement for medical expenses 
if deduction for either was taken in a 
prior year, and taxable income not else- 
where tabulated. For returns with ad- 
justed gross income under $5,000, there 
are included $31,965,000 of wages not sub- 
ject to withholding, dividends, and in- 
terest, not exceeding in total $100 per 
return, reported as other income on 
661,338 returns. Form 1040A. 

21 Amount of exemption, allowed for 
purposes of both normal tax and surtax, 
includes $600 per capita exemption for 
the taxpayer, his spouse, and each de- 
pendent, together with additional ex- 
ensptions for the taxpayer and/or his 
spouse, of $600 if blind and $600 if 65 
years of age or over. 

22 Payments on 1950 declaration of esti- 
mated tax, reported on returns. Form 
1040, include the credit for the prior 
year's overpayment of tax as well as the 
aggregate payments made on the decla- 
ration, Form 1040-ES. Tlae frequency of 
returns showing such payments includes 
returns showing credit only, cash pay- 
ments only, and those showing both. 

23 Returns with itemized deductions are 
long-form returns. Form 1040, on which 
nonbusiness deductions are itemized; 
long-formi 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. 

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



2" Interest, reported on returns with 
itemized deductions, is that paid on per- 
sonal debts, bank loans, or mortgages, 
but excludes interest reported in sched- 
ules for business and rent income and 
interest on loans to buy tax-exempt se- 
curities or single-premium life insur- 
ance and endowment contracts. 

"" Taxes paid, reported on returns with 
itemized deductions, include personal 
property taxes. State incomie taxes, cer- 
tain retail sales taxes, and real estate 
taxes except those levied for improve- 
ments which tend to increase the value 
of property. This deduction excludes 
Federal income taxes; estate, inheritance, 
legacy, and succession taxes; gift taxes; 
taxes on shares in a corporation which 
are paid by the corporation without re- 
imbursement from the taxpayer; 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. 

27 Losses resulting from fire, stornr, 
shipwreck, or other casualty, or theft, 
reported on returns with itemized de- 
ductions, are the actual nonbusiness 
losses sustained, that is, the value of 
such property less salvage value and in- 
surance or other reimbursement received. 

28 Medical, dental, etc., exj>enses, re- 
ported on returns with itemized deduc- 
tions, paid for the care of the taxpayer, 
his spouse, or dependents, not compen- 
sated by insurance or otherwise, which 
exceed 5 percent of the adjusted gross 
income. The deduction cannot exceed 
an amount equal to $1,250 multiplied by 
the number of exemptions other than 
those for age and blindness, with a maxi- 
mum of $2,500, except that on a joint 
return of husband and wife the maximum 
is $5,000. 

29 Miscellaneous deductions, reported 
on returns with itemized deductions, in- 
clude alimony payments, expenses in- 
curred in the production or collection of 
taxable income or in the management of 
property held for the production of tax- 
able income, amortizable bond premium, 
the taxpayer's share of interest and real 
estate taxes paid by a cooperative apart- 
ment corporation, and gambling losses 
not exceeding gambling gains reported in 
income. 

30 Net income reported on long-form 
returns. Form 1040, which have adjusted 
gross income in excess of itemized deduc- 
tions. 

31 Net deficit, reported on nontaxable 
returns, Form 1040. classified as returns 



(Footnotes continued on p. 134) 



134 



STATISTICS OF INCOME FOR 1950, PART 1 



Footnotes for tables 1 through 14, individual returns, pages 35-131 — Contintied 
(Facsimiles of return forms, to which references are made, appear on pp. 347-372) 

the regular normal tax and surtax are 
reported; that is, all taxable long-form 
returns except those on which the al- 
ternative tax is imposed (see note 40). 



with itemized deductions, consists of ad- 
justed gross deficit on short-form returns 
and the net deficit on long-form returns 
resulting from the combination of ad- 
justed gross deficit and itemized deduc- 
tions or from the excess of itemized 
deductions over the adjusted gross in- 
come. There is a net deficit on 447,310 
returns cf which 404,534 show adjusted 
gross deficit and 42,776 show adjusted 
gross income of various amounts and 
itemized deductions of larger amounts. 

=2 Nontaxable returns are those with no 
adjusted gross income and those with ad- 
justed gross income which income when 
reduced by deductions, standard or 
Itemized, and exemptions, results in no 
tax liability. The 1,191,218 nontaxable 
xeturns with adjusted gross income and 
with itemized deductions include 42,776 
returns with net deficit. 

*6 The number of returns associated 
with this item is subject to sampling var- 
iation of more than 100 percent. Such 
items are not shown separately since they 
axe considered too unreliable for general 
use; however, they are included in totals. 
For description of sample, see pp. 24-32. 

"^Frequency of returns under $5,000 
Adjusted gross income excludes returns, 
t'ofm lb40A, with this source of income. 
(See note 20.) 

SB Frequency of returns under $5,000 
adjusted gross incom'e includes 661,338 
returns. Form 1040A, showing other in- 
conse consisting of wages not subject to 
withholding, dividends, and interest not 
exceeding in total $100 per return. (See 
note 20.) 

'8 Nvunber of returns Is subject to sam- 
pling variation of more than 100 percent 
and is considered too unreliable for gen- 
eral use; therefore the number is not 
shown separately but is included in the 
totals. For description of sample, see pp. 
24r-32. 

8^ Net income classes are based on the 
amount of net income (see note 30) ; re- 
turns with net deficit (see note 31), re- 
gardless of amount, are in aggregate 
under "No net income." 

38 Average tax is based on the tax liabil- 
ity 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 coun- 
try or possession of the United States. 
Such credits are allowed only on returns 
with itemized deductions. 

39 Returns with normal tax and surtax 
consist of (1) the optional returns. Form 
1040A, and short-form returns, Form 
1040, wherein the optional tax is paid in 
lieu of normal tax and siirtax, and (2) 
long-form returns, Form 1040, on which 



*° Returns with alternative tax are long- 
form returns. Form 1040, wherein (1) the 
net income includes a net long-term cap- 
ital gain or an excess of net long-term 
capital gain over net short-term capital 
loss, and (2) the alternative tax is less 
than the regular normal tax and surtax 
computed on net income which includes 
all net gain from sales of capital assets. 
Alternative tax (not effective on returns 
with surtax net income under $20,000) 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 capital gain. 

" Number of returns is subject to sam- 
pling variation of more than 100 percent. 
The number of returns and data associ- 
ated 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. 24-32. 

«2 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 noncom- 
moinity income returns filed separately by 
husband and wife; but do not include 
joint returns, FornB 1040 A, wherein the 
collector determined the tax on the basis 
of separate incomes of husband and wife. 
Unequal numbers of returns for men and 
women result from insufficient informa- 
tion to identify returns of married per- 
sons and from the use of samples as a 
basis of estimating data. 

** Number of exemptions for age and 
blindness is the num'ber of additional ex- 
emptions allowed the taxpayer and his 
spouse on a joint return, for age 65 or 
over and for blindness. (Separate enu- 
meration of exemption for age and for 
blindness is not available.) 

■"^Ntmiber of exemptions other than 
age or blindness is the number of per 
capita exemptions for each taxpayer and 
each dependent, and includes the per 
capita exemption of the spouse on a joint 
return. (This is the same basis as used 
in former years for a similar frequency 
distribution.) 

« Returns with net loss from sales of 
capital assets are returns. Form 1040, 
showing a deduction, not exceeding 
$1,000, from gross income for a capital 



(Footnotes continued on p. 135) 



STATISTICS OF INCOME FOR 1950, PART 1 



135 



Footnotes for tables 1 through 14, individual returns, pages 35-131 — Continued 
(Facsimiles of return forms, to which references are made, appear on pp. 347-372) 



loss resulting from the combined net 
short- and long-term capital gain and loss 
and the allowable carryover. (See note 
17.) 

■" Short-term applies to gains and losses 
from sales or exchanges of capital assets 
held 6 months or less and 100 percent of 
the recognized gain or loss thereon is 
taken into account in computing net 
short-term capital gain or loss. The 
amount reported is a combination of 
short-term gains and losses for the year, 
together with such gains and losses re- 
ceived 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 com- 
puting net long-term capital gain or loss. 
The amount reported includes such gain 
or loss received through partnerships 
and common trust funds. 

^9 Capital loss carryover reported on 
the 1950 returns is a conrbination of the 
1949 net capital loss and the remaining 
capital loss carryovers from 1945-48, not 
offset by net capital gains of the suc- 
ceeding years 1946-49. 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 sums of (1) current 



year capital gains and (2) the smaller of 
$1,000 or current year net income (ad- 
justed 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. 

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

Bi This excess is the approximate 
amount subject to the 50 percent alter- 
native tax rate; it is the excess of the 
net long-term capital gain over the net 
short-term capital loss (before carryover) 
tabulated in this table. This arbitrary 
method overstates the excess in cases 
where a carryover was combined with a 
short-term loss to determine the excess 
long-term gain, or where a carryover ex- 
ceeded the short-term gain resulting in 
a short-term loss which was used to de- 
termine the excess long-term gain, or 
where there was no short-term gain or loss 
but a carryover was used to determine 
the excess long-term gain. 

^ Returns from Alaska are filed In, and 
the data tabulated with, Washington. 



TAXABLE FIDUCIARY INCOME 
TAX RETURNS 



137 



282984—54 10 



TAXABLE FIDUCIARY INCOME TAX RETURNS 

FIDUCIARY RETURNS INCLUDED 

Fiduciary income tax returns, Form 1041, for which data are tabu- 
lated in this report are returas for the calendar year 1950, a fiscal 
year ending within the period July 1950 through June 1951, and a 
part year with the greater part of the accounting period in 1950. 
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. 
Taxable fiduciary returns include returns for the income of estates 
and the income of trusts. Tentative returns are not used and amended 
returns are used only when the original returns are excluded. Sta- 
tistical data are completely tabulated from each taxable fiduciary 
return, prior to ofiicial audit. 

INCOME TAX PROVISIONS WITH RESPECT TO FIDUCIARY INCOME 

Although only taxable fiduciary returns are included in Statistics 
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 
income, or if any beneficiary is a nonresident alien. 

Supplement E of the Internal Revenue Code provides that the taxes 
imposed on the income of individuals by chapter 1 shaU 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 dis- 
tributable to beneficiaries. In general, the net income of an estate 
or trust is computed in the same manner and on the same basis as the 
net income of an individual, except that, in lieu of the deduction for 
contributions to charitable, religious, scientific, hterary, and educa- 
tional organizations 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 currently or becomes payable to beneficiaries, as 
weU as amounts which in the discretion of the fiduciary may be dis- 
tributed to the beneficiary or accumulated, if such amounts are re- 
ported in the income of the beneficiary. 

Exemption in the form of a credit against net income taxable to 
fiduciary, for both normal tax and surtax, is $600 for an estate and 
$100 for a trust. Also allowable against net income, for purpose 
-of normal tax only, is a credit for the amount of partially tax-exempt 

139 



140 STATISTICS OF INCOME FOR 1950, PART 1 

interest and dividends remaining undistributed in the hands of the 
fiduciary. 

The tax Kability is based on the net income taxable to fiduciary^ 
less the exemption and credit, mentioned above, and must be paid 
by the fiduciary with the filing of the returns after the close of the 
income year. Current collection of tax does not apply to the fiduciary 
income. Tax credits are allowed for the fiduciary's share of income 
tax paid to a foreign country or possession of the United States and 
of 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. 
Total income is an approximation of the adjusted gross income tabu- 
lated for individual returns. 

Balance income is the excess of total income over deductions al- 
lowed for expenses of a nontrade 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 allotted 
to the beneficiaries. It is the total amount which, pursuant to the 
terms of the will or the instrument creating the trust, is paid to, or 
permanently set aside for, or becomes payable to, legatees, heirs, and 
beneficiaries. Charitable and similar organizations are beneficiaries 
as well as individuals. Each beneficiary must include his share of 
such distributions in his gross income, if required to file a return of 
income. The amount distributable to beneficiaries, including distri- 
butions to charitable organizations without limitation, is an allowable 
deduction from balance income in the computation of net income 
taxable to fiduciary. 

Net income taxable to fiduciary is the amount of income remaining 
in the hands of the fiduciary after deductions for allowable expenses 
and for amount distributable to beneficiaries. This net income, after 
deduction for exemption and credit for partially tax-exempt 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 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 the alternative tax. Normal tax and surtax are imposed on net 
income taxable to fiduciary, unless the alternative tax relating to 
capital gain is effective. Alternative tax, not effective on returns 
with surtax net income under $20,000, is imposed on income contain- 
ing 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 



STATISTICS OF INCOME FOR 1950, PART 1 141 

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, 
l>y 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. — Returns are segregated into 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 distributed by total income classes, in order 
that these data may be associated with that tabulated for individual 
returns by adjusted gross income classes, since total income is approxi- 
mately equivalent to the adjusted gross income. 

Net income classes. — Returns are segregated into net income classes 
Teased on the net income taxable to fiduciary. 

Types of tax liability. — Returns with normal tax and surtax are dis- 
tinguished from returns with alternative tax imposed on net income 
which includes gain from sales of capital assets held more than 6 
months. 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 imposed. 

Returns for 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 of Form 1041. 
From this information, returns for trusts are classified by the rela- 
tionship 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 singl}^ and in combination. Beneficiaries which are chari- 
table organizations are classified in the "all other" group. 

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 returns with an Alaskan address are not 
segregated. 

TABULATED DATA 

Statistical data for taxable fiduciary returns for 1950 are tabulated 
from each return and are presented in 11 tables. All data are tabulated 
on a national basis except table 8 which shows selected sources of income 
on a State basis. Data for taxable fiduciary returns are tabulated, 
as nearly as possible, in the same manner as data for individual returns. 
However, in view of the difference in return forms employed and some 



142 STATISTICS OF INCOME FOR 19 50, PART 1 

variation in the method of reporting certain items common to both 
returns, the two series of data are not precisely comparable. 

Refer to the table of contents of this report and to the list of tables 
on the halftitle page preceding the fiduciary tables for specific data 
tabulated in the various tables. Throughout the tables, money 
amounts are rounded to the nearest thousand dollars and, therefore,- 
may not add to the totals. 

SIMPLE AND CUMULATIVE DISTRIBUTIONS BY TOTAL INCOME CLASSES 

The number of taxable fiduciary returns, the amount of total income.. 
and the tax liability are tabulated in table 1 by total income classes 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. 

SOURCES OF INCOME AND DEDUCTIONS 

Sources of income or loss comprising total income and the authorized 
deductions against total income are tabulated by total income classes 
in table 2 and by net income classes in table 4. The frequency with 
which these items occur is shown in table 3 by total income classes. 
Selected sources of income are tabulated by States and Territories in 
table 8. 

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 expenses applicable to the respective 
source allowed 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 total income. Descrip- 
tions of these income and loss sources are given below. 

Deductions for interest, taxes, and other miscellaneous authorized 
deductions are described below. 

Dividends received include foreign and domestic dividends but 
exclude dividends received through partnerships and other fiduciaries,^ 
such dividends being reported in those sources. 

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 inter- 
est received through partnerships and other fiduciaries. 

Rents and royalties are reported in the same schedule and the separata 
amounts are not available. The net profit from rents is the excess of 
gross rents received over deductions for depreciation, repairs, taxes, 
and other expenses attributable 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. 

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 the gross receipts. Net operating 
loss deduction is not a business deduction but is reported with miscel- 
ianeous deductions from total income. 



STATISTICS OF INCOME FOR 1950, PART 1 143 

Partnership profit or loss is the estate's or trust's share of net profit 
or net loss (whether received or not) from any partnership of 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 deduction are 
not deductible by the partnership in determining net profit or loss. 
However, the pro rata share of income and losses of the partnership is 
taken into account by the fiduciary in determining the net operating 
loss deduction of the estate or trust. 

Net gain or loss from sales or exchanges of capital assets is the net 
gain or the allowable net loss 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 1945- 
1949, inclusive, 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, the short- and long-term gains and losses, and the 
carryover are the same as those described for individuals, pages 17-19. 
In addition to the data regarding profit and loss from sales of capital 
assets tabulated in tables 2, 3, and 4, there are tabulated in table 7 
the net short-term capital gain and loss, net long-term capital gain 
and loss, the carryover from 1945-1949, and the excess capital gain 
taxed at the alternative rate. 

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 
property used in trade or business of a character which is subject 
to the allowance for depreciation, real property used in trade or 
business, and obligations of the United States or its possessions, or 
of a State or Territory or any political subdivision thereof, or of the 
District of Columbia, issued on or after March 1, 1941, on a discount 
basis and payable without interest at a fixed maturity date not 
exceeding 1 year from date of issue. A net loss from this source is 
deductible in full. 

Income from other fiduciaries is the estate's or trust's share, as bene- 
ficiary, of the distributable income of another estate or trust. How- 
ever, taxable and partially tax-exempt interest on Government ob- 
ligations 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. 

Interest paid is that paid or accrued on debts, mortgages, and bank 
loans; it excludes interest reported in schedules for rents and busi- 
ness, and interest on indebtedness incurred to purchase single-premium 
life insurance and endowment contracts or securities yielding wholly 
tax-exempt income. 

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 a? 



144 STATISTICS OF INCOME FOR 1950, PART 1 

sessed, taxes deducted in schedules for rents and business, taxes 
imposed upon shares in a corporation which are paid by the corpora- 
tion without reimbursement from the estate or trust, Federal income 
taxes, estate, inheritance, legacy, succession taxes, 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 are the authorized deductions other than 
interest and taxes and include losses from fire, storm, shipwreck, or 
other casualty, or from theft, not compensated for by insurance or 
otherwise, also 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, and the net operating 
loss deduction. 

TYPES OF TAX LIABILITY 

The tax liability tabulated for taxable fiduciary returns includes 
the normal tax, surtax, and alternative tax. The amount of tax lia- 
bility tabulated throughout the tables 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 separate credits are not available. For statistical purposes, two 
types of tax are distinguished; normal tax and surtax, and alterna- 
tive tax. 

The tax liability is tabulated in table 1 by simple and cumulative 
distributions for each total income class and is also shown in tables 
2 and 4 by total income classes and net income classes, respectively. 
The tax liability and related data are tabulated in table 6, by total 
income classes, to show returns with normal tax and surtax separately 
from returns with alternative tax. This table also shows the average 
tax per return based on the net tax liability, and the effective tax 
rate based on the net income taxable to fiduciary. 

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 accompanying 
the fiduciary return for the computation of tax provide a combined tax 
rate whereby the tentative normal tax and surtax are jointly computed, 
after which the tax reduction percentages are applied. If net income 
taxable to fiduciary includes partially tax-exempt interest and divi- 
dends, the combined tentative tax is reduced by an amount equal to 3 
percent of such income, before the tax reduction percentages are 
applied, in order to give eft'ect 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 computed on net income which includes 
all net gain from sales of capital assets. The alternative tax is not 
effective on returns with surtax net income under $20,000. Alter- 
native tax is the sum of a partial tax computed at the regular normal 
tax and surtax rates on net income reduced for this purpose by net 



STATISTICS OF INCOME FOR 1950, PART 1 145 

long-term capital gain or the excess over net short-term capital loss 
and 50 percent of such long-term gain. The amount of net long-term 
capital gain or the excess over net short-term capital loss which is 
taxed at the alternative rate is shown in table 7. 

DATA FOR STATES AND TERRITORIES 

Data for fiduciary income distributed by States and Territories are 
based on the collection district in which the return is filed. A fidu- 
ciary 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. Collec- 
tion districts, 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 returns from Alaska 
are tabulated with data for Washington; but data for returns filed by 
fiduciaries having a District of Columbia address are tabulated sepa- 
rately from data for other returns filed in Maryland. The number of 
taxable fiduciary returns, amounts of dividends, interest, total income, 
net income taxable to fiduciary, and tax liability are presented in 
table 8 according to the above distribution. 

RETURNS FOR ESTATES AND FOR TRUSTS 

Taxable fiduciary returns filed for the income of property held in 
trust are distinguished from returns filed for the income of estates. 
In 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 these data separately for estates and 
trusts. 

Data from the returns of trusts, exclusively, are shown in tables 10 
and 11, by total income classes and by net income classes, respectively. 
In these tables, the number of trusts, total income, amount disirib- 
utable to beneficiaries, and net income taxable to fiduciary are dis- 
tributed by the relationship of the beneficiary to the grantor of the 
trust and are shown separately for trusts with one beneficiary and for 
trusts with two or more beneficiaries. Beneficiary relationships are 
set forth for spouse, children, self, and all others and for combinations 
of these relationships. In a considerable number of cases relationship 
was not stated on the return. 



TABLES FOR TAXABLE FIDUCIARY 
INCOME TAX RETURNS. 1 950 



Page 

Simple and cumulative distributions — by total income classes: 

1. Number of returns, total income, and tax 149-151 

Sources of income and tax: 

2. Income, deductions, exemption, and tax — by total 

income classes 1 52—1 55 

3. Frequency distributions of returns for each specific 

source of income or loss and for deductions — ^by 
total income classes 1 56-1 59 

4. Income, deductions, exemption, and tax — by net 

income classes 1 60-1 63 

Frequency distribution of returns — cross classified: 

5. Number of returns — by total income classes and by net 

income classes 1 64-1 71 

Tax analysis — by total income classes: 

6. Normal tax and surtax, alternative tax, average tax, 

and effective tax rate 1 72-1 75 

'Capital gains and losses — by total income classes: 

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

carryover, and capital gain or loss reported 176-182 

States and Territories: 

8. Selected sources of income and tax 1 83 

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 . 1 84—1 85 
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 86-201 

J 1 . Number of trusts, total income, amount distributable 
to beneficiaries, and net income — by net income 
classes 202-21 7 



147 



STATISTICS OF INCOME FOR 1950, PART 1 



149 



Table \.— -Taxable fiduciary returns for 1950, by total income classes: Simple and 
cumulative distributions of number of returns, total income, and tax liability, with 
corresponding percentage distributions 

[Total income classes and money figures in thousands of dollars] 



Total income classes ' 



Number of returns 



Simple distribution 



Number 



Percent 
of total 



Cumulative distri- 
bution from highest 
income class 



Number 



Percent 
of total 



Cumulative distri- 
bution from lowest 
income class 



Number 



Percent 
of total 



Under 0.6 

0.6 under 0.75 

0.75 under 1 

1 under 1.25 

1.25 under 1.5 

1.5 under 1.76 

1.75 under 2 

2 under 2.25 

2.25 under 2.5 

2.5 under 2.75 

2.75under3 

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 

ISrmder 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 imder 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 



8,530 
4,384 
7,190 
6,184 
5,372 
4,781 
4,144 
3, 865 
3,418 
3,250 
2,942 
5,100 
4,337 
3,792 
3,208 
5,407 
4,433 
3,618 
3,074 
2,464 
2,266 
1,988 
1,639 
1,402 
1,289 
4,589 
2,867 
2,000 
2, 436 
1.375 



456 

346 

238 

633 

270 

150 

85 

96 

37 

44 

25 

12 



7.40 

3.80 

6.24 

5.37 

4.66 

4.15 

3.60 

3.35 

2.97 

2.82 

2.55 

4.43 

3.76 

3.29 

2.78 

4.69 

3.85 

3.14 

2.67 

2.14 

1.97 

1.72 

1.42 

1.22 

1.12 

3.98 

2.49 

1.74 

2.11 

1.19 

.77 

.53 

.40 

.30 

.21 

.55 

.23 

.13 

.07 

.08 

.03 

.04 

.02 

.01 

.01 

.01 

(*) 



(«) 



115, 252 

106, 722 

102, 338 

95, 148 

88, 964 

83, 592 

78, 811 

74, 667 

70, 802 

67, 384 

64, 134 

61, 192 

56, 092 

51, 755 

47,963 

44, 755 

39, 348 

34, 915 

31, 297 

28, 223 

25, 759 

23, 493 

21, 505 

19, 866 

18, 464 

17, 175 

12, 586 

9,719 

7,719 

5,283 

3,908 

3,019 

2,411 

1.955 

1,609 

1,371 

738 

468 

318 

233 

137 

100 

56 

31 

19 

13 

2 

1 

1 



100. 00 

92.60 

88.79 

82. 56 

77.19 

72. 53 

68.38 

64.79 

61.43 

58.47 

55.65 

53.09 

48.67 

44.91 

41.62 

38.83 

34.14 

30.29 

27.16 

24.49 

22. 35 

20.38 

18.66 

17.24 

16.02 

14.90 

10.92 

8.43 

6.70 

4.58 

3.39 

2.62 

2.09 

1.70 

1.40 

1.19 

.64 

.41 

.28 

.20 

.12 

.09 

.05 

.03 

.02 

.01 

(*) 

(*) 

(*) 



8,530 
12,914 
20, 104 
26, 288 
31, 660 
36, 441 
40. 585 
44, 450 
47,868 
51,118 
54, 060 
59, 160 
63, 497 
67,289 
70, 497 
75, 904 
80, 337 
83, 955 
87, 029 
89, 493 
91, 759 
93, 747 
95, 386 
96, 788 
98, 077 
102, 666 
105, 533 
107,5.33 
109, 969 
111,344 
112, 233 
112,841 
113,297 
113, 643 
113, 881 
114,514 
114, 784 
114, 934 
115, 019 
115,115 
115, 152 
115,196 
115,221 
115,233 
115,239 
115,250 
115,251 

115. 251 

115. 252 



7.40 
11.21 
17.44 
22.81 
27.47 
31.62 
35.21 
38.57 
41.53 
44.35 
46.91 
51.33 
55.09 
58. 38 
61.17 
65.86 
69.71 
72.84 
75. 51 
77.65 
79.62 
81.34 
82.76 
83. 98 
85.10 
89.08 
91.57 
93.30 
95.42 
96.61 
97.38 
97.91 
98.30 
98.60 
98.81 
99.36 
99.59 
99.72 



99.91 
99.95 
99.97 



99.99 
99.99 
100. 00 



Total. 



115, 252 



100.00 



For footnotes, see pp. 218-219. 



150 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 1. — Taxable fiduciary returns for 1960, by total income classes: Simple and 
c%Lmulative distributions of number of returns, total income, and lax liability, with 
corresponding percentage distributions — Continued 

[Total income classes and money figures in thousands of dollars] 



r, — 


Total income classes ' 






Tota 


income ' 










Simple distribution 


Cumulative distri- 
bution from liighest 
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 


2,816 
2,964 
6,260 
6,929 
7.380 
7, 754 
7,759 
8.198 
8,103 
8,514 
8,446 
16, 526 
16, 222 
16, 121 
15,219 
29, .581 
28. 686 
27, 138 
26, 069 
23,369 
23, 751 
22, 846 
20, 441 
18,912 
18, 682 
79, 346 
63, 990 
54, 689 
84, 103 
61,210 
48, 581 
39, 304 
34, 209 
29,284 
22, 554 
76, 821 
46, 444 
33, 188 
23, 310 
33,335 
16, 551 
27,404 
21, 542 
1.3,629 
10, 177 
25, 474 
3,332 


0.23 

.24 

.51 

.56 

.00 

.63 

.63 

.66 

.66 

.69 

.68 

1.34 

1.31 

1.31 

1.23 

2.40 

2.32 

2.20 

2.11 

1.89 

1.92 

1.85 

1.66 

1.63 

1.51 

6.43 

.5.19 

4.43 

6.82 

4.96 

3.94 

3.19 

2.77 

2.37 

1.83 

6.23 

3.76 

2.69 

1.89 

2.70 

1.34 

2.22 

1.75 

1.10 

.82 

2.06 

.27 


1, 233, 957 

1,231,141 

1, 228, 177 

1,221,917 

1, 214, 988 

1, 207, 608 

1, 199, 854 

1. 192, 095 

1, 183, 897 

1, 175, 794 

1, 167, 280 

1, 158, 834 

1, 142, 308 

1, 126, 086 

1, 109, 965 

1, 094, 746 

1,065,165 

1,036,479 

1, 009, 341 

983, 272 

959, 903 

936, 152 

913, 306 

892, 865 

873, 953 

855, 271 

775, 925 

711,935 

657, 246 

573, 143 

511,933 

463, 352 

424, 048 

389, 839 

360, 555 

338, 001 

261, 180 

214. 736 

181,548 

158, 238 

124, 903 

108, 352 

80, 948 

59, 406 

45, 777 

35, 600 

10, 126 

6.794 

5,794 


100. 00 
99.77 
99. 53 
99.02 
98.46 
97.86 
97.24 
96.61 
95. 94 
95.29 
94.60 
93.91 
92.57 
91.26 
89.95 
88.72 
86.32 
84.00 
81.80 
79.68 
77.79 
75.87 
74.01 
72. 36 
70.83 
69.31 
62.88 
57.70 
53.26 
46.45 
41.49 
37.55 
34.36 
31.59 
29.22 
27. 39 
21.17 
17.40 
14.71 
12.82 
10.12 
8.78 
6.56 
4.81 
3.71 
2.89 
.82 
.55 
.55 


2,816 

5,780 

12, 040 

18, 969 

26, 349 

34, 103 

41,862 

50, 060 

58, 163 

66, 677 

75. 123 

91, 649 

107, 871 

123, 992 

139,211 

168, 792 

197, 478 

224, 616 

250, 685 

274, 054 

297, 805 

320, 651 

341, 092 

360. 004 

378, 686 

458, 032 

522, 022 

576,711 

660, 814 

722. 024 

770, 605 

809, 909 

844,118 

873, 402 

895, 956 

972, 777 

1,019,221 

1, 052, 409 

1, 075. 719 

1, 109. 054 

1, 126, 605 

1,153,009 

1,174,551 

1, 188, 180 

1, 198, 357 

1,223,831 

1, 227, 163 

1, 227, 163 

1, 233, 957 


0.23 

.47 

.98 

1.54 

2.14 

2.76 

3.39 

4.06 

4.71 

6.40 

6.09 

7.43 

8.74 

10. 05 

11.28 

13.68 

16.00 

18.20 

20.32 

22.21 

24.13 

25.09 

27.64 

29.17 

30.69 

37.12 

42.30 

46.74 

53.55 

58. 51 

62.45 

65.64 

68.41 

70.78 

72.61 

78. 83 

82.60 

85. 29 

87.18 

89.88 

91.22 

93.44 

95.19 

96.29 

97.11 

99.18 

99.45 

99.45 

100. 00 


y 


9 


6 under 0. 75-- - -- 


?■ 


^ 


75 under 1 


3 


/i 


1 under 1.25 - 


4 


>; 


1 25 under 1.5 . - 


f> 


f, 


1 5 under 1.75 - .. 


6 


7 


1.75 under 2 


7 


H 


2 under 2 25 .. 


8 


q 


2 25 under 2.5 _- - 


9 


in 


2.5 under 2.75 - 


10 


n 




11 


T* 


3 under 3.5 


1? 


n 




13 


11 




14 


If) 




15 


16 




in 


17 


6 under 7 


17 


18 




18 


19 




10 


''n 


9 under 10 


•70 


''I 


10 under 11 


?1 


99 


11 under 12 . 


?? 


9^ 


12 under 13 .. 


?3 


94 


13 under 14 


24 


9') 


14 under 15 .- 


?5 


?fi 


15 under 20 


?fi 


?7 


20 under 25 


27 


9R 


25 under .30 


?S 


•'fl 


30 under 40 


29 


?n 


40 under 50 


30 


fll 


50 under 60 


31 


S9 


60 under 70 


3? 


^"^ 


70 under 80 


33 


?4 


80 under 90 -. --- 


34 


?■; 


90 under 100 - 


36 


f^fi 


100 under 150 


36 


?7 


150 under 200 


37 


',8 


200 under 250 


38 


?Q 


250 under .300 


39 


40 


300 under 400 - - 


40 


41 


400 under 500 


41 


A'> 


500 under 750 --- 


4? 


43 


750 under 1,000 


43 


44 


1,000 under 1,500 


44 


4R 


1,500 under 2,000- 


45 


4fi 


2,000 under 3,000 


46 


47 


3,000 under 4,000 


47 


48 


4,000 under 5,000 


48 


4<» 




6,794 


.55 


49 




Total 




no 


1, 233, 957 


100. 00 










50 

















For footnotes, see pp. 218-219. 



STATISTICS OF INCOME FOR 1950, PART 1 



151 



Table 1. — Taxable fiduciary returns for 1950, 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 


Tax liability ' 






Simple distribution 


Cumulative distri- 
bution from higlaest 
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 


271 

180 

441 

573 

655 

715 

737 

779 

773 

831 

829 

1,634 

1,610 

1,597 

1, 544 

3,021 

2,992 

2,786 

2,892 

2,541 

2,784 

2,719 

2,520 

2,278 

2,400 

10, 580 

9,403 

8,605 

14, 368 

11, 790 

10,088 

8,125 

7,361 

5,771 

5,156 

17, 815 

11, 122 

7,561 

5,552 

9,037 

3,346 

8,138 

4,684 

2,425 

2,567 

5,048 

11 


0.13 
.09 
.21 
.27 
.31 
.34 
.35 
.37 
.37 
.40 
.40 
.78 
.77 
.77 
.74 
1.45 
1.43 
1.33 
1.39 
1.22 
1.33 
1.30 
1.21 
1.09 

1:15 

5.07 
4.50 
4.12 
6.88 
5.65 
4.83 
3.89 
3.53 
2.76 
2.47 
8.53 
5.33 
3.62 
2.66 
4.33 
1.60 
3.90 
2.24 
1.16 
1.23 
2.42 
.01 


208, 756 

208,485 

208, 305 

207, 864 

207, 291 

206, 636 

205, 921 

205, 184 

204, 405 

203, 632 

202, 801 

201, 972 

200, 338 

198, 728 

197, 131 

195, 587 

192, 566 

189, 574 

186, 788 

183, 896 

181, 355 

178, 571 

175, 852 

173, 332 

171, 054 

168, 654 

158, 074 

148, 671 

140,066 

125, 698 

113, 908 

103, 820 

95, 695 

88, 334 

82, 563 

77, 407 

59, 592 

48, 470 

40,909 

35, 357 

26, 320 

22,974 

14, 836 

10, 152 

7,727 

5,160 

112 

101 

101 


100.00 
99.87 
99.78 
99.57 
99.30 
98.98 
98.64 
98.29 
97.92 
97.55 
97. 15 
96 75 
95.97 
95.20 
94.43 
93.69 
92.24 
90.81 
89.48 
88.09 
86.87 
85.54 
84.24 
83.03 
81.94 
80.79 
75.72 
71.22 
67.10 
60.21 
54. 57 
49.73 
45.84 
42.31 
39.55 
37.08 
28. 55 
23.22 
19.60 
16.94 
12.61 
11.01 
7.11 
4.86 
3.70 
2.47 
.05 
.05 
.05 


271 

451 

892 

1,465 

2,120 

2,835 

3,572 

4,351 

5,124 

5, 955 

6,784 

8,418 

10, 028 

11, 625 

13, 169 

16, 190 

19, 182 

21, 968 

24, 860 

27,401 

30, 185 

32, 904 

35, 424 

37, 702 

40, 102 

50, 682 

60, 085 

68, 690 

83, 058 

94,848 

104, 936 

113,061 

120,422 

126, 193 

131, 349 

149, 164 

160, 286 

167, 847 

173, 399 

182, 436 

185, 782 

193, 920 

198, 604 

201, 029 

203, 596 

208, 644 

208, 6.'i5 

208, 655 

208, 756 


0.13 
.22 
.43 
.70 
1.02 
1.36 
1.71 
2.08 
2.45 
2.85 
3.25 
4.03 
4.80 
5.57 
6.31 
7.76 
9.19 
10.52 
11.91 
13.13 
14.46 
15.76 
16.97 
18.06 
19.21 
24.28 
28.78 
32.90 
39.79 
45.43 
50.27 
54.16 
57.69 
60.45 
62.92 
71.45 
76.78 
80.40 
83.06 
87.39 
88.99 
92.89 
95.14 
96.30 
97.53 
99.95 
99.95 
99.95 
100.00 


1 


9 


6 under 0.75— 


2 


"i 


75 under 1 


3 


4 


1 under 1.25 


4 


5 




5 


fi 




6 


7 


1 75 under 2 


7 


ft 


2 under 2.25 - 


8 


f) 


2.25 under 2.5 


9 


10 


2 5 under 2.75 - 


10 


11 


2 75 under 3 


11 


T' 


3 under 3.5 


12 


IS 




13 


I'l 




14 


Ti 




15 


16 




16 


17 




17 


18 




18 


19 




19 


?0 


9 under 10 


20 


''I 


10 under 11 


21 


99 


11 under 12 .-. --- 


22 


•>3 


12 under 13 


23 


94 


13 under 14 - 


24 


''5 


14 under 15 - -- 


25 


'>fi 


15 under 20 - -- 


26 


?7 


20 under 25 


27 


OS 


25 under 30 - - 


28 


?9 


30 under 40 . .- - 


29 


sn 


40 under 50 - 


30 


31 


50imder60 


31 


S9 


60 under 70 


32 


^13 


70 under 80 


33 


34 


80 under 90 


34 


^^5 


90 under 100 


35 


36 


100 under l.TO 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


39 


250 under 300 .- 


39 


40 


300 under 400 


40 


41 


400 under 500 - --- 


41 


4' 


500 under 750 . . . 


42 


43 


750 under 1,000-- - . „ 


43 


44 


1 000 under 1,500 


44 


4'i 


1,500 under 2,000 


45 


'16 


2 000 under 3 000 


46 


47 


3 000 under 4,000 -- 


47 


4S 


4 000 under 5 000 


48 


49 




101 


.05 


49 




Total 




50 


208, 756 


100. 00 










.50 

















For footnotes, see pp. 218-219. 



152 



STATISTICS OF INCOME FOR 19 50, PART 1 



Table 2. — Taxable fiduciary returns for 1950, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total in- 
come, deductions, balance incomz, 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 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 

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 

sounder 60 

60 under 70 

70 under 80 

sounder 90 

90 under 100 

100 under 150 

150 under 200 

20u 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 - 



Taxable returns with 

total income under 

$5,000. 
Taxable returns with 

total income of $5,000 

or more. 



Total 
number 

of 
returns 



8,530 

4,384 

7,190 

6,184 

5,372 

4,781 

4,144 

3,865 

3,418 

3,250 

2,942 

5,100 

4,337 

3,792 

3,208 

5,407 

4,433 

3,618 

3,074 

2,464 

2,266 

1,988 

1,639 

1,402 

1,289 

4,589 

2,867 

2,000 

2,436 

1,375 

889 

608 

456 

346 

238 

633 

270 

150 

85 

96 

37 

44 

25 

12 

6 

11 

1 



115, 252 



70, 497 



44,755 



Divi- 
dends 5 



1,139 
1,156 
2,411 
2,727 
2,838 
3,022 
3,108 
3,403 
3,431 
3,727 
3,673 
7,407 
7,470 
7,318 
7,148 

14, 725 
14,646 
13, 924 
13, 468 
12, 533 
12. 429 
12, 519 
10, 872 
10, 354 
10, 294 

43, 800 
36, 360 
31, 335 
49, 890 
35, 252 
28,376 
24, 035 
20, 075 
17, 793 
13, 937 

44, 533 
28, 289 
21, 482 
14,110 
18, 561 
11,094 

15, 730 
15, 291 

7,155 
5, 154 
15, 320 
3,283 



6,583 



693, 180 



Interest ' 



Net profit Net loss 



1,060 
651 
1,335 
1,306 
1,384 
1, 329 
1,291 
1,309 
1,220 
1,213 
1,279 
2,355 
2,292 
2,306 
2,008 
3,802 
3,495 
3,160 
3,065 
2,594 
2,586 
2,536 
2,084 
1,874 
1,962 
7,507 
5,500 
4,432 
5, 905 
3,903 
2,869 
2,283 
1,700 
1,595 
839 
3,371 
1,739 
1,160 
338 
1,060 
347 
1,026 
456 
177 
30 
70 
57 



35 



95, 895 



59, 978 



633, 202 



22, 338 



73, 557 



Rents and royalties ' 



251 

467 
1,033 
1,110 
1,133 
1,238 
1,133 
1, 107 
1,142 
1,099 
1,091 
2,108 
1,996 
1,961 
1,797 
3,354 
2,992 
3,067 
2,657 
2,201 
2,625 
2,007 
2,253 
1,762 
1,857 
8, 050 
6,317 
5,082 
6,353 
5,807 
4,093 
2,558 
2,417 
2,172 
1,700 
5,978 
2,385 
1,437 
1,131 
3,093 

452 
1,186 

915 
1,316 



105, 891 



18, 666 
87, 225 



Net profit Net loss 



(31) 



13 

28 
43 
32 
23 
20 
22 
16 
19 
14 
41 
33 
24 
36 
83 
68 
64 
38 
47 
28 
25 
26 
18 
17 
93 
64 
62 
143 
74 
32 
56 

7 
37 

5 
35 
52 
22 
44 
28 



32 



(31) 
(31) 



1,592 



372 
1,220 



Trade or business > 



25 

213 

413 

481 

540 

503 

553 

560 

481 

521 

638 

980 

959 

958 

794 

1,322 

1,287 

1,317 

1,010 

856 

952 

802 

768 

858 

649 

3,077 

2,082 

1,697 

2,813 

2,154 

1,751 

1,420 

860 

562 

504 

2,625 

1,410 

647 

709 

558 

496 

596 

723 



43, 019 



8,519 
34,500 



11 

20 
21 
31 
25 
33 
29 
33 
24 
40 
87 
38 
25 
31 
94 
47 
63 
44 
64 
48 
68 
23 
64 
38 
65 
92 

139 
64 

225 
51 
41 

401 
17 

138 



256 

30 

256 

130 

8 

3 

4 



2,942 



642 



2,400 



For footnotes, see pp. 218-219. 



STATISTICS OF INCOME FOR 1950, PART 1 



153 



Table 2. — Taxable fiduciary returns for 1950, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total in- 
come, deductions, balance income, amount distributable to beneficiaries, net income, 
exemption, and tax liability — Continued 





[Total income classes and money fignres in thonsands of dollars] 








Total iacome classes • 


Partnership « 


Sales or exchanges 
of capital assets '" 


Sales or exchanges 

of property other 

than capital assets " 






Net profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 




1 


Under 0.6 


84 

111 

175 

219 

243 

276 

324 

356 

322 

369 

400 

758 

658 

723 

761 

1,159 

1,191 

990 

1,343 

1,084 

990 

866 

1,157 

881 

721 

3,573 

3,437 

2,739 

3,805 

3,426 

1,739 

1,841 

1,959 

888 

988 

1,379 

1,116 

1,158 

155 

379 

764 

764 

702 


9 
12 

15 

6 

7 

7 

10 

22 

5 

14 

1 

15 

23 

3 

61 

13 

8 

57 

12 

5 

14 

12 

29 

79 

16 

68 

171 

57 

29 

440 

255 

69 

(31) 

15 
10 
18 
5 
2 
13 
16 


210 

255 

611 

727 

838 

906 

933 

1,026 

1,055 

1,170 

1,059 

2,163 

2,135 

2,157 

2,185 

4,085 

3,916 

3,813 

3,647 

3,380 

3,261 

3,299 

2,804 

2,750 

2,588 

11,044 

9,137 

7,812 

12, 800 

9,367 

8,726 

5,904 

5,695 

5,645 

4,296 

16, 375 

10, 381 

6,921 

6,926 

9,020 

3,310 

6,605 

2,776 

4,398 

5,004 

9,946 


53 
30 

75 
71 
59 
65 
57 
63 
55 
55 
53 
86 
85 
84 
70 
98 

104 
92 
74 
66 
68 
52 
42 
48 
40 

179 

122 
68 

122 
68 
58 
36 
22 
19 
10 
35 
15 
12 

(31) 

4 
4 
8 
2 
3 


4 

9 

21 

37 

27 

39 

24 

30 

30 

41 

33 

56 

58 

50 

43 

66 

77 

53 

69 

52 

49 

65 

34 

39 

39 

101 

163 

61 

127 

179 

28 

117 

46 

2 

1 

202 

122 

52 


1 
3 

19 
13 

3 
10 
19 
12 

7 
16 

5 
10 
11 
13 

4 
14 
12 

6 
22 
30 

4 

6 
19 
11 

3 
71 
67 
53 
80 
39 
28 
13 
16 

8 

3 
39 
32 
24 

4 

1 


1 


9 


0.6 under 0.75 


9, 


^ 


0.75 under 1 - — 


3 


4 


1 under 1.25 


4 


«) 




5 


fi 


1.5 imder 1.75 


6 




1 75 under 2 .. 


7 


s 


2 under 2.25 


8 


q 


2.25 under 2.5 - -- 


q 


10 


2.5 under 2.75 - 


in 


11 


2 75 under 3 - - 


11 


1'' 


3 under 3 5 - - 


1'' 


1? 


3 5 under 4- - . 


13 


U 




14 


!,"> 




I.") 


16 


5 under 6 - 


ifi 


17 


6 under 7 - 


17 


IS 


7 under 8 . -_ 


IS 


1Q 




19 


'0 


9 under 10 . . _ 


''O 


''1 


10 under 11 . 


?1 


?■> 


11 under 12 


^? 


93 


12 under 13 


23 


94 


13 under 14 -- 


?4 


?'i 


14 under 15 . 


?5 


'fi 


15 under 20 


2fi 


97 


20 under 25 


97 


?8 


25 under 30 


2S 


?9 


30 under 40 


?9 


W 


40 under 50 


30 


■^1 


50 under 60 -- 


31 


S9 


60 under 70 - - 


32 


=!3 


70 under 80 


33 


^'1 


Sn under 90 


34 


^■i 


90 under 100 


35 


W 


100 under 150 -— 


36 


^7 


150 under 200 


37 


W 


200 imder 250 


38 


•il 


250 under 300 . - 


39 


¥) 


.■^no nnrlPT 400 


200 

(31) 

590 
9 


40 


41 


400 under .^ino 


41 


4? 


."ino under 7.'i0 


21 
3 




42 


4^ 


750 under 1,000 


5 


43 


44 


1,OnO under 1,.=i00 


44 


45 


1,500 under 2,000 




58 






45 


46 


2,000 under 3,000 








61 

7 


46 


47 


3,000 under 4,000 






1 




47 


18 


4,nn0 under 5,000 










4S 


49 


5,000 or more 






176 








49 




Total 














"in 


46, 973 


1,705 


213, 237 


2,433 


3,045 


824 


50 




Taxable returns with total Income 

under $5,000. 
Taxable returns with total income 

of $5,000 or more. 




51 
52 


5,779 
41, 194 


210 
1,495 


17, 430 

195, 807 


961 
1,472 


502 
2,543 


146 
678 


51 

52 



For footnotes, see pp. 218-219. 



282984 — 54- 



-11 



154 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 2. — Taxable fiduciary returns for 1950, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total in- 
come, 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 • 


Income 
from 
other 
fiduci- 
aries 12 


Miscel- 
laneous 
income i^ 


Total 
income ' 


Deduction for 


- 






Interest » 


Taxes i« 


Miscel- 
laneous 
deduc- 
tions " 




1 


Under 0.6 --- - - 


79 
69 
164 
190 
207 
253 
225 
262 
218 
207 
236 
364 
344 
296 
325 
575 
617 
501 
419 
346 
517 
399 
336 
214 
297 

1,058 
600 
858 

1,444 
648 
641 
555 

1,155 

484 

25 

1,896 
696 
584 
91 
515 
61 
962 
637 


46 
109 
256 
295 
297 
324 
301 
298 
312 
310 
298 
524 
487 
506 
423 
749 
722 
575 
600 
519 
514 
470 
324 
373 
417 

1,638 
957 
966 

1,565 

1,146 
770 

1,166 

365 

361 

293 

845 

439 

61 

41 

8 

35 

10 

42 

606 

68 

205 


2,816 
2,964 
6,260 
6,929 
7,380 
7,754 
7,759 
8,198 
8,103 
8,514 
8.446 
16, 526 
16, 222 
16, 121 
15,219 
29, 581 
28, 686 
27, 138 
26, 069 
23, 369 
23, 751 
22, 846 

20, 441 
18, 912 
18, 682 
79, 346 
63, 990 
54, 689 
84, 103 
61, 210 
48, 581 
39, 304 
34, 209 
29, 284 
22, 554 
76, 821 
46, 444 
33, 188 
23,310 
33, 335 
16, 551 
27, 404 

21, 542 
13, 629 
10, 177 
25, 474 

3,332 


6 
6 
20 
35 
44 
46 
45 
47 
54 
58 
51 
119 
118 
120 
125 
202 
245 
225 
217 
145 
194 
170 
148 
151 
150 
727 
635 
564 
686 
668 
448 
377 
403 
286 
198 
993 
503 
310 
534 
327 
70 
322 

no 

338 
165 
612 
125 


44 
34 
122 
164 
192 
220 
195 
202 
207 
216 
225 
428 
430 
386 
355 
647 
599 
594 
512 
476 
459 
471 
404 
390 
399 
1,579 
1,266 
1,138 
1,661 
1,200 
1,057 
772 
668 
574 
446 
1,741 
1,004 
570 
251 
627 
167 
374 
290 
125 
22 
426 
110 


172 

81 

205 

287 

314 

366 

364 

411 

391 

430 

472 

830 

833 

813 

773 

1,438 

1,391 

1,384 

1,242 

1,145 

1,093 

1,083 

974 

906 

866 

3,753 

3,020 

2,608 

4,071 

2,957 

2,510 

1,834 

1,596 

1,578 

1,129 

3,586 

2,657 

1,369 

925 

2,007 

975 

1,053 

854 

1,423 

141 

410 

126 


1 


9 


6under0.75 


?, 


^ 




3 


i\ 


1 iinder 1.25 


4 


>; 




5 


6 




6 


7 


1 75 under 2 _ -- 


7 


8 


2 under 2.25 


S 


q 


2 25 under 2.5 -.- 


9 


in 


2.5 under 2.75 


10 


11 


2 75 under 3 . 


11 


T> 


3 under 3.5 _-- 


12 


IS 




13 


14 




14 


I'l 


4 5 under 5 .. - 


15 


16 


5 under 6 . . 


16 


17 




17 


18 




18 


IP 


8 under 9 . 


19 


90 


9 under 10 --- 


20 


''I 


10 under 11 


21 


99 


11 under 12 . - 


22 


9"^ 


12 under 13 .-. 


23 


94 


13 imder 14 


24 


95 


14 under 15 


25 


96 


15 under 20 - - --- 


26 


97 


20 under 25 -- - 


27 


?8 


25under30 


28 


9q 


30 under 40 - - 


29 


an 


40 under 50 .-. 


30 


31 


50 under 60 


31 


39 


60 under 70 -- - 


32 


33 


70 imder 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 


3P 


5!5n under 300 


3» 


40 


300imder400 


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 


4H 


4 Onn under 5,000 






48 


4<t 


5,000 or more 






6,794 




62 


269 


49 




Total 










50 


20, 570 


21,636 


1, 233, 957 


12, 142 


24, 501 


59, 115 


50 




Taxable returns with total income 

under $5,000. 
Taxable returns with total income 

of $5,000 or more. 




51 
52 


3,439 
17, 131 


4,786 
16, 850 


139. 211 
1,094,746 


894 
11,248 


3,420 
21, 081 


6,742 
52, 373 


61 
52 



For footnotes, see pp. 218-219. 



STATISTICS OF INCOME FOR 1950, PART 1 



155 



Table 2. — Taxable fiduciary returns for 1950, by total income classes: Number of 
returns, income or loss from each of the sources comprising total income, total in- 
come, deductions, balance income, amount distributable to beneficiaries, net income, 
exemption, and tax liability — Continued 

i [Total income classes and money figures in thousands of dollars] 



Total income classes ' 



Total 
deduc- 
tions 



Balance 
income " 



Amount 
distrib- 
utable to 
benefi- 
ciaries 



Net 
income 
taxable 
to fidu- 
ciary IS 



Amount 
of exemp- 
tion i» 



Tax 
liabOity ' 



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 

SOimderQO.- 

90 under 100 

100 under 150 

150imder200 

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 



221 

122 

347 

486 

550 

633 

603 

660 

652 

704 

748 

1,377 

1,381 

1,319 

1,253 

2,286 

2,235 

2,203 

1,972 

1,766 

1,745 

1,725 

1,526 

1,447 

1,415 

6,059 

4,921 

4,310 

6,418 

4,825 

4,015 

2,983 

2,667 

2,438 

1,773 

6,321 

4,164 

2,250 

1,711 

2,961 

1,212 

1,749 

1,255 

1,886 

328 

1,448 

361 



2,596 

2,843 

5,913 

6,442 

6,830 

7,121 

7,155 

7,538 

7,452 

7,810 

7,698 

15, 149 

14, 841 

14, 801 

13, 966 

27, 295 

26, 450 

24, 935 

24, 097 

21, 603 

22, 005 

21, 121 

18, 915 

17, 465 

17,267 

73, 286 

59, 069 

50, 379 

77, 686 

56, 386 

44, 565 

36, 321 

31, 542 

26, 847 

20, 782 
70, 501 
42, 280 
30, 938 

21, 599 
30, 374 
15, 340 
25, 655 
20, 287 
11, 743 

9,849 
24. 026 
2.971 



185 
234 
697 
858 
1,127 
1,329 
1,513 
1,795 
1,920 
2,045 
2,093 
4,453 
4,722 
4,995 
4,782 
9,953 
9,977 

10, 228 
9,458 
9,139 
8,935 
8,825 
7,868 
7,710 
7, 375 

32, 810 
27, 053 
23,777 
37, 308 
26, 548 
20, 962 
18, 178 
15, 958 
14,531 
10, 409 
36, 107 
21,844 
17, 419 

11, 725 
14, 984 

9,384 
12, 807 
13, 244 

7,568 

4,706 
13,885 

2,942 



2,410 
2,609 
5,316 
5,585 
5,703 
5,792 
5,642 
5,743 
5,532 
5,765 
5,605 
10, 696 
10, 119 
9,806 
9,185 
17, 342 
16, 473 

14, 707 
14, 639 
12, 464 
13, 070 
12, 295 
11,047 

9,754 

9,892 

40,476 

32, 016 

26. 602 
40, 377 
29, 837 

23. 603 
18, 142 

15, 585 
12,316 
10,373 
34, 393 
20,436 
13, 519 

9,874 

15, 391 

5,955 

12, 848 

7,043 

4,175 

5,143 

10, 141 

29 



853 

1,675 

2,779 

2,299 

1,952 

1,678 

1,411 

1,272 

1,115 

1,036 

923 

1,559 

1,270 

1,108 

885 

1,478 

1,234 

937 

802 

626 

591 

492 

416 

345 

327 

1,162 

699 

486 

576 

331 

204 

129 

94 

76 

53 

139 

65 

32 

19 

18 

7 

11 

6 

2 

2 

2 



331 



6,463 



6,315 



149 



(31) 



Total. 



95, 762 



1, 138, 197 



522. 580 



615, 614 



33, 076 



Taxable returns with total income 

under $5,000. 
Taxable returns with total income 

of $5,000 or more. 



11, 056 
84, 706 



128, 155 
1, 010, 042 



32, 648 
489, 932 



96, 508 
520, 106 



21, 715 
11,360 



271 

180 

441 

573 

655 

715 

737 

779 

773 

831 

829 

1,634 

1,610 

1,597 

1,544 

3,021 

2,992 

2,786 

2,892 

2,541 

2,784 

2,719 

2,520 

2,278 

2,400 

10, 580 
9,403 
8,605 

14. 368 

11, 790 
10, 088 

8,125 
7,361 
6,771 
5,156 
17, 815 
11,122 
7,561 
5,662 
9,037 
3,346 
8,138 
4,684 
2,425 
2,567 
6,048 
11 



101 



208, 766 



13, 169 
195, 587 



For footnotes, see pp. 218-219. 



156 



STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



157 



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STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



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160 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 4. — Taxable fiduciary returns for 1950, 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, amount of exemption, and tax liability 

[Net income classes and money figures in thousands of dollars] 





Net income classes 20 


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. 


24,108 

7,668 

10, 147 

7,806 

6,230 

5,164 

4,323 

3,819 

3,161 

2,895 

2,420 

4,168 

3,289 

2,746 

2,332 

3,823 

2,839 

2,265 

1,814 

1,484 

1,396 

1,069 

961 

792 

731 

2,420 

1,402 

964 

1,067 

572 

426 

231 

173 

116 

83 

238 

94 

39 

25 

28 

11 

19 

9 

6 


63,674 
13,645 
21, 177 
17, 526 
13, 951 
12, 869 

12, 508 
11, 745 

9,533 
9,882 
8,371 
16, 485 

13, 608 

13, 775 
13, 103 
22, 251 
21, 496 
15, 430 
13, 387 

14, 677 
13, 525 

11, 730 
10,530 
10,842 

9,690 
39, 405 
32,644 
28,656 
38, 528 
27, 944 
18, 656 
14,831 
10, 532 
8,635 
7,005 
27, 666 

12, 219 
4,853 
3,524 
7,462 
3,034 
7,274 
4,741 

362 


14,643 

3,567 

4,450 

3,907 

3,310 

2,908 

2,651 

2,452 

2,033 

2,132 

1,696 

3,152 

2,729 

2,522 

2,188 

3,681 

3,080 

2,449 

1,818 

1,938 

1,859 

1,490 

1,365 

1,227 

1,162 

3,902 

3,107 

2,589 

3,541 

1,686 

1,389 

967 

664 

470 

403 

1,448 

784 

216 

98 

118 

42 

292 

66 

34 


6,459 
2,434 
3,812 
3,421 
2,941 
2,555 
2,147 
2,578 
2,241 
2,150 
1,729 
4,229 
2,599 
3,695 
2,647 
4,567 
3,688 
3,680 
3,225 
2,959 
2,602 
2,092 
2,236 
1,510 
1,789 
7,364 
4,204 
3,446 
3,021 
3,462 
1,835 
2,008 
958 
636 
1,628 
1,369 
883 
269 
362 
589 


92 
30 
73 
79 
53 
32 
34 
33 
20 
41 
18 
96 
39 
36 
79 
63 
76 
72 
61 
35 
36 
13 
24 
36 

6 
75 
60 
38 
75 
19 

7 
32 

4 
20 

6 
28 
30 

3 
11 

3 

4 
20 


748 

825 

1,208 

918 

959 

957 

899 

826 

883 

709 

648 

1,298 

1,149 

1,064 

1,026 

1,761 

1,429 

1,448 

1,129 

1,118 

1,039 

801 

1, am 

671 

651 

3,932 

1,963 

2,251 

2,385 

1,268 

1,591 

965 

910 

126 

46 

1,452 

765 


57 
57 
37 
113 
68 
58 
60 
93 
18 
50 
43 
30 
47 
79 
35 
93 
97 
20 
75 
124 
62 
44 

6 
15 
31 
341 
80 
83 
641 
88 

8 
12 
55 

9 
10 
44 
51 
74 

4 

8 


1 


9 


0.6 under 0.75 


2 


"^ 


0.75 under 1 


3 


4 


1 under 1.25— 


4 


fi 


1.26 under 1.5 


6 


6 


1.5 under 1.75 


6 


7 


1,75 nndp.r ">■ 


7 


8 


2 under 2.25. 


8 


q 


2.25 under 2.6 . . 


9 


10 


2.5 under 2.75 


10 


11 


2.76 under 3 


11 


1'' 


3 under 3.5... . 


12 


13 


3.5 under 4 


13 


14 


4 under 4.5 


14 


15 


4.6 under 5 . . ..- 


15 


16 


5 under 6 


16 


17 


6 under 7 


17 


IS 


7 under 8 


18 


1<) 


8 under 9 


19 


''0 


9 under 10 . 


20 


?1 


10 under 11... 


21 


?? 


11 imder 12 


22 


?3 


12 under 13 . 


23 


94 


13 under 14 


24 


?,') 


14 under 16 


25 


?6 


15 under 20 


26 


'?7 


20 under 25 


27 


?R 


26 under 30 


28 


?9 


30 under 40 


29 


30 


40 under 60 


30 


31 


60 under 60... 


31 


3? 


60 under 70 


32 


33 


70 under 80- 


33 


34 


80 under 90. 


34 


36 


90 under 100. 


35 


36 


100 under 160. 


36 


37 


150 under 200 


37 


38 


200 under 250 


38 


3Q 


250 under 300 . 


136 
22 


39 


40 


300 under 400 


40 


41 


400 under 600 


41 


4'' 


500 under 750 


20 
52 

(31) 






42 


43 


750 under 1,000 




22 


43 


44 






6 


44 




Total 








45 


116, 252 


693, ISO 


96, 896 


106, 891 


1,592 


43, 019 


2,942 


45 




Taxable returns with 

net income under 

$5,000. 
Taxable returns with 

net income of $5,000 

or more. 




46 
47 


90,180 
25,072 


251, 762 
441,428 


54,330 
41, 565 


45,537 
60,354 


766 
837 


14, 116 
28, 903 


846 
2,097 


46 
47 



For footnotes, see pp. 218-219. 



STATISTICS OF INCOME FOR 1950, PAET 1 



161 



Table 4. — Taxable fiduciary rHurns for 1950, 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, amount of exemption, and tax liability — Continued 

[Net income classes and money figures in thousands of dollars] 





Net income classes »" 


Partnership » 


Sales or exchanges 
of capital assets »« 


Sales or exchanges 
of property other 
than capital 
assets n 






Net profit 


Net loss 


Net gain 


Net loss 


Net gain 


Net loss 




1 


Under 0.6 


1,396 

455 

742 

676 

638 

527 

476 

779 

456 

560 

431 

1,040 

867 

777 

894 

1,683 

1,525 

1,185 

1,607 

1,018 

1,311 

928 

962 

942 

919 

4,596 

3,121 

2,214 

3,368 

2,501 

2,333 

1,796 

871 

670 

258 

1,123 

41 

747 

183 

477 


25 

21 

24 

25 

6 

16 

16 

19 

21 

12 

4 

36 

6 

54 

11 

51 

12 

28 

7 

3 

26 

34 

68 

11 

46 

265 

212 

463 

8 

21 

23 

2 

2 

2 

6 

17 


3,946 
1,674 
2,813 
2,879 
2,782 
2,622 
2,607 
2,670 
2,422 
2,363 
2,194 
3,671 
3,544 
3,341 
3,144 
6, 734 
5,235 
4,464 
4,183 
3,690 
3,664 
3,440 
3,016 
3,065 
2,633 

10, 570 
8,631 
7,142 

10, 637 
7,612 
7,207 
4,416 
4,122 
4,002 
3,232 

14, 781 
8,446 
5,632 
3,906 
5,262 
2,576 
6,148 
5,048 

12, 181 


165 
85 

145 

109 
98 
90 
81 
84 
65 
68 
48 
99 
95 
67 
64 
98 

106 
74 
77 
71 
46 
47 
36 
44 
34 

112 

80 

44 

67 

40 

37 

14 

8 

6 

8 

10 

1 


68 
47 
66 
50 
47 
46 
37 
41 
49 
44 
32 

106 
83 
56 
74 

116 
89 
95 
72 
36 
38 
18 
60 
27 
27 

153 

100 
34 

113 
33 

370 
69 


26 

12 

36 

27 

10 

34 

21 

14 

23 

7 

6 

14 

10 

5 

11 

22 

50 

28 

12 

4 

32 

71 

23 

19 

2 

39 

34 

51 

36 

12 

2 

1 

9 


1 


? 


0.6 under 0.75-. 


2 


3 




3 


4 


1 under 1.25 


4 


fi 


1.25 under 1.5 


6 


6 


1.5 under 1.75 


6 


7 


1 75 under 2 - 


7 


S 


2 under 2.25 . 


8 


q 


2.25 under 2.5 


9 


in 


2 5 under 2.75 


10 


n 


2.75 under 3 


11 


1? 


3 under 3.5 


12 


n 


3.5 under 4 


13 


14 


4 under 4.5 


14 


If) 




15 


16 




16 


17 


6 under 7 - 


17 


IS 




18 


1Q 


8 imder 9 


19 


•JO 


9 under 10 . 


20 


?i 


10 under 11 


21 


?? 


11 under 12 .. » -- 


22 


?3 


12 under 13 --. 


23 


?4 




24 


?5 




25 


•>(> 


15 under 20 


26 


?7 


20 under 25 . . . 


27 


?8 


25 under 30 - 


28 


oq 


30 under 40 


29 


an 


40 under 50 . 


30 


31 


50 under 60 


31 


T> 


60 under 70 - ..- 


32 


33 


70 under 80 


33 


34 


80 under 90 


649 

6 

87 

4 

5 


34 


3') 


90 under 100 - 


(81) 

32 
4 
19 


35 


36 


100 under 150 ..- 


36 


37 


150 under 200 .- 


37 


3S 


200 under 250 . - 


16 

4 


38 


3q 


260 under 300 


2 
2 
2 
3 
1 


39 


4n 


300 under 400 




61 
5 


40 


41 


400 under 500 






41 


'f 


600 under 750 




79 
3 




42 


43 


760 under 1 000 








43 


44 










44 




Total ..-.- 














45 


46, 973 


1,705 


213, 237 


2,433 


3,045 


824 


45 


46 
47 


Taxable returns with net income 

under $5,000. 
Taxable returns with net income 

of $5,000 or more. 


10, 704 
36, 269 


296 
1,409 


42, 562 
170, 675 


1,363 
1,070 


844 
2,201 


256 
568 


46 
47 



For footnotes, see pp. 218-219. 



162 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 4. — Taxable fiduciary returns for 1950, 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, amount of exemption, and tax liability — Continued 

[Net income classes and money figures in thousands of dollars] 





Net income classes 20 


Income 
from 
other 
fiduci- 
aries 12 


Miscel- 
laneous 
income '3 


Total in- 
come 2 


Deduction for— 






Interest » 


Taxes 's 


Miscel- 
laneous 
deduc- 
tions " 




1 


Under 0.6 


2,085 
239 
520 
467 
303 
389 
314 
260 
196 
323 
248 
680 
320 
259 
302 
616 
869 
516 
397 
417 
304 
417 
533 
223 
254 
787 
692 
786 

1,614 
585 
493 
247 

1,220 

65 

111 

961 

61 

251 


1,686 
395 
597 
605 
584 
697 
442 
310 
403 
347 
354 
691 
569 
758 
545 
664 
633 
566 
643 
590 
477 
318 
397 
252 
520 

1,616 
867 
745 

1,014 

895 

704 

268 

313 

85 

85 

361 

51 

21 

1 

599 

(31) 

10 
68 


94, 343 

23. 067 
36,067 
30, 096 

25, 277 
23, 240 
21, 769 
21, 409 

18. 068 
18, 314 
15, 584 
31, 078 
25, 171 
26, 006 
23, 624 
40, 635 
37, 703 
29, 611 
26, 140 

26, 207 
24. 618 
21, 024 
20, 001 
18, 634 
17, 516 
71, 493 
54, 863 
47, 183 
63,283 
45, 695 
34, 502 
26, 498 
19,412 
15,200 
12, 743 
49, 016 
23, 167 
11, 882 

8,190 
14, 604 

5,676 
14, 278 
10, 586 
12, 584 


289 
111 
272 
248 
176 
170 
159 
147 
165 
140 
353 
307 
229 
260 
240 
352 
411 
244 
237 
238 
276 
204 
212 
200 
183 
686 
459 
512 
869 
446 
370 
234 
180 
162 
167 
675 
168 
202 
43 
84 
128 
153 
767 
14 


1,621 
629 
809 
714 
621 
520 
513 
505 
429 
403 
328 
694 
454 
531 
616 
858 
776 
577 
579 
668 
538 
642 
460 
291 
387 

1,423 

1,121 
864 

1,103 
931 
747 
488 
273 
274 
208 
762 
455 
167 
167 
413 
119 
136 
48 
160 


6,612 

1,622 

2,218 

1,891 

1.504 

i;393 

1,196 

1,106 

986 

982 

772 

1,644 

1,161 

1,564 

1,178 

2,031 

1,865 

1,572 

1,303 

1,220 

1,063 

982 

820 

797 

681 

3,180 

2,684 

1,867 

2,627 

2,063 

1,394 

869 

653 

506 

563 

2,806 

738 

602 

429 

409 

286 

382 

206 


1 


9 


0,fi under O.?.") , 





s 


0,7.1 nndPT 1 


S 


4 


1 under 1.2.'i 


4 


5 


1.25 imder 1.5 


5 


6 


1.5 under 1.75--. 


6 


7 


1.75 under 2 


7 


S 


2under 2.25 


S 


q 


%?.?, imder 2.5 


q 


10 


2.5 under 2.75 


in 


n 


2.75 under 3 


n 


1? 


.S nnder 3.5 


T' 


ir? 


3.5 under 4 - 


13 


14 


4 under 4.5 


14 


I"! 


4.5 under 5 


15 


16 


5 Tinder 6 


Ifi 


17 


6 unrier 7 


17 


18 


7 under 8 


18 


19 


8 nnder 9 


19 


■JO 


9 under 10 


W 


?1 


10 under 11 


?1 


?? 


11 under 12 .. ..- . 


?? 


•>'^ 


12 under 13 


?3 


?4 


13 under 14 


?4 


?") 


14 under 15 


?5 


''6 


15 under 20 


?fi 


?7 


20 under 25- 


27 


?8 


25 under 30 ._ 


?8 


?P 


30 under 40.. 


?9 


'^n 


40 under 50 . 


30 


SI 


50 under 60 


31 


m 


60 under 70 


32 


S3 


70 under 80 


33 


S4 


80 under 90 


34 


SI 


90 under 100... 


35 


S6 


100 under 150- 


36 


S7 


150 under 200 


37 


S8 


200 under 250 


38 


SP 


250 under 300 


39 


40 


300 under 400 


48 

34 

637 

637 


40 


41 


400 under 500-. 


41 


4? 


500 under 750 


42 


43 

41 


750 under 1,000.. 

1 000 or more 


43 
44 




Total 










4f) 


20, 570 


21, 636 


1, 233, 957 


12, 142 


24, 501 


59, 115 


45 




Taxable returns with net income 

imder $5,000. 
Taxable returns with net income 
of$5,000ormore. 




46 

47 


6,895 
13, 675 


8,883 
12, 763 


432, 113 
801,844 


3,266 
8,876 


9,086 
15,415 


24,628 
34,487 


46 
47 



For footnotes, see pp. 218-219. 



STATISTICS OF INCOME FOR 1950, PART 1 



163 



Table 4. — Taxable fiduciary returns for 1960, 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, amount of exemption, and tax liability — -Continued 

[Net income classes and money figures in tliousands of dollars] 



Net income classes 20 



Total de- 
ductions 



Balance 
income " 



Amount 
distribu- 
table to 
benefici- 
aries 



Net in- 
come 
taxable 
to fiduci- 
ary '8 



Amount 
of exemp- 
tion '9 



Tax lia- 
bility 3 



10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
36 
37 
38 
39 
40 
41 
42 
43 
44 

45 

46 

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 

5 under 6 

6 imder 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. 



7,321 
2,163 
3,300 
2,853 
2,301 
2,083 
1,867 
1,756 
1,680 
1,526 
1,453 
2,647 
1,844 
2,355 
1,933 
3,241 
3,052 
2,393 
2,119 
2,016 
1,876 
1,728 
1,492 
1,288 
1,251 
5,288 
4,165 
3,243 
4,598 
3,440 
2,513 
1,583 
1,107 
943 
938 
4,243 
1,361 
971 
629 
906 
531 
670 
1,021 
174 



87, 022 
20, 904 
31, 767 
27, 243 
22, 976 
21, 157 
19, 902 
19, 653 
16, 488 

16, 788 
14, 131 
28, 431 
23, 327 
23, 652 
21, 691 
37, 394 
34, 652 
27, 218 
24, 021 
24, 191 
22, 742 
19, 296 
18, 509 

17, 346 
16, 265 
66, 205 
50, 698 
43, 940 
58, 686 

42. 256 
31, 989 
23, 915 

18, 305 

14. 257 

11. 805 
44, 773 

21. 806 
10, 911 

7,561 
13, 598 

5,145 
13, 608 

9,666 
12, 410 



79, 902 
16,812 
22. 974 
18, 608 

14, 431 
12, 796 
11, 804 
11, 545 

9,001 
9,206 
7,180 
14, 923 

11, 029 

12, 013 
10, 623 
16, 492 

16, 293 
10, 301 

8,657 
10, 097 
8,088 
7,143 
6,609 
6,660 
5,673 
24, 499 
19, 426 

17, 546 
22, 164 
16, 738 

8,740 
9,033 
6,356 
4,413 
3,971 

15, 797 
6,961 
2,518 

651 
4,200 

265 
1,862 
1,597 

184 



7,120 
5,092 
8,793 
8,736 
8,545 
8,361 
8,098 
8,107 
7,487 
7,682 
6,951 
13, 608 
12, 298 
11,638 
11, 068 
20,902 
18, 359 
16, 917 
16, 364 
14, 094 
14, 653 
12, 153 
11, 999 
10, 687 

10, 592 
41, 706 
31, 272 
26, 395 
36, 520 
26, 517 
23, 249 
14, 882 
12, 949 

9,844 
7,834 
28,976 
15, 845 
8,393 
6,910 
9,398 
4,880 

11, 746 
7,968 

12, 227 



2,416 

2,651 

3,660 

2,736 

2,185 

1,759 

1,488 

1,268 

1,110 

978 

852 

1,380 

1,085 

907 

748 

1,263 

936 

738 

581 

483 

447 

323 

292 

234 

217 

768 

432 

277 

303 

164 

110 

65 

46 

32 

23 

60 

24 

9 

7 

6 

3 

5 

2 

2 



95, 762 



1, 138, 197 



622, 680 



615, 614 



33, 076 



36, 982 

58, 780 



396, 132 
743,065 



261, 747 
260, 833 



133, 383 
482, 231 



25, 223 
7,852 



425 
891 
1,044 
1,106 
1,148 
1,148 
1,192 
1,120 
1,170 
1,091 
2,205 
2,072 
2,009 
1,970 
3,872 
3,574 
3,447 
3,272 
3,139 
3,412 
2,949 
3,016 
2,793 
2,879 
12, 397 
10, 649 
9,959 
15, 253 
11, 607 
11, 332 
7,605 
6,866 
5,274 
4,290 
16, 471 
9,217 
4,795 
4,020 
6,743 
3,087 
7,613 
4,807 
6,108 



208, 766 



19, 410 
189, 346 



For footnotes, see pp. 218-219. 



164 



STATISTICS OF INCOME FOR 1950, PART 1 



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168 STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



183 



Table 8. — Taxable fiduciary returns for 1950, 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 5 



Interest « 



Total 
income 2 



Net in- 
come tax- 
able to 
fiduci- 
ary '8 



Tax lia- 
bility 3 



Alabama.. 

Arizona 

Arkansas 

California 

Colorado... 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana ^- 

lowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts... 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Khode Island 

South Carolina 

South Dakota 

Tennessee 

Te.xas 

Utah 

Vermont 

Virginia 

Washington 3" 

West Virginia 

Wisconsin... 

Wyoming 



842 

298 

344 

8,070 

903 

3,043 

846 

955 

1.799 

1,070 

223 

189 

8,512 

1,974 

1,878 

1,438 

1,327 

435 

605 

2,050 

8,557 

3,703 

2,318 

296 

3,028 

349 

928 

100 

550 

4,091 

151 

19, 634 

1,443 

90 

5,346 

1,291 

864 

11,010 

1,211 

479 

325 

1,026 

4,909 

235 

301 

1,543 

1,387 

710 

2,435 

141 



5,379 

1,127 

877 

30, 849 
4,166 

18, 149 

19, 210 
3,959 

13, 629 

5,343 

1,727 

386 

53, 170 
■ 8,011 
4,345 
1,656 
4,212 
1,169 
1,844 
9,660 

59, 820 

28, 763 

13, 521 
326 

16, 487 

299 

1,275 

705 

2,387 

24, 605 

199 

170, 814 

6,785 

31 

39, 755 

2,606 

3,011 

71,086 

9.611 

1,892 

162 

4.679 

15, 563 

746 

904 

5,627 

4,605 

4,164 

14, 625 
259 



835 
227 
275 

5,494 
749 

1,987 
816 

1,490 

1,321 

621 

136 

80 

7,257 

1,075 
988 
472 
698 
304 
554 

1,966 

7,182 

2,277 

1,995 
139 

2,104 

116 

347 

83 

359 

3,267 

76 

23, 479 

744 

17 

3,908 

622 

475 

10. 276 

2,308 
307 
117 
690 

2,706 
213 
195 
929 
989 
425 

2,124 
81 



11,581 
2,361 
2,790 
78, 228 
7,832 
27, 049 
26, 402 
11,312 
21, 888 



5,373 
1,345 
1,717 
48,311 
4,317 
13, 195 
15, 202 
5,475 
9,637 
4,926 



3,884 


1,173 


1,076 


808 


98,033 


52, 269 


16, 002 


10, 191 


11,355 


7,779 


8,360 


5,658 


8,249 


3,875 


4.924 


3,863 


3,335 


1,785 


16. 618 


6,849 


88. 039 


37, 706 


46, 269 


27, 200 


22, 864 


12,380 


2,077 


1,296 


27, 362 


15, 148 


1,573 


1,252 


4,895 


3,267 


1,496 


1,081 


3, 957 


1,791 


38, 043 


20, 557 


1,670 


1,420 


276, 843 


113, 880 


10, 697 


6,428 


335 


293 


60, 265 


31, 423 


9,200 


6,507 


6,185 


3,876 


115, 288 


41, 807 


14,912 


5,293 


3,817 


2,367 


1,147 


792 


9,285 


4,878 


63, 159 


41, 214 


1,591 


880 


1,676 


1,047 


10, 536 


4.958 


10, 797 


7,273 


6,355 


3,245 


21, 662 


12,017 


803 


590 



1,786 

383 

483 

16, 295 

1,397 

3,984 

7,977 

1,959 

2,903 

1,396 

404 

208 

17, 831 

3,267 

2,203 

1,460 

857 

1,400 

402 

1,916 

12, 010 

10, 810 

4,194 

322 

4,909 

280 

775 

456 

447 

6,635 

519 

39, 748 

1,910 

58 

11, 380 

1,928 

1,236 

13, 303 

1,831 

W3 

142 

1,477 

15, 973 

217 

293 

1,244 

2,188 

928 

4,091 

148 



TotaL 



115, 252 



693, 180 



95, 895 



1, 233, 957 



615, 614 



208, 756 



For footnotes, see pp. 218-219. 



184 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 9. — Taxable fiduciary returns for 1950, by returns for estates and returns for 
trusts, and by total income classes: Number of returns, total income, amount dis- 
tributable to beneficiaries, net income, exemption, and tax liability 
[Total income classes and money figures in thousands of dollars] 





Total income classes > 


Total 
number 
Df returns 


Returns for estates 






Number 
of returns 


Total 
income ^ 


Amount 
distribu- 
table to 
benefici- 
aries 


Net in- 
come tax- 
able to 
fiduci- 
ary!' 


Amount 
of exemp- 
tion 18 


Tax lia- 
bility 3 




1 

2 
3 
4 
5 
6 
7 
8 
9 
10 
11 




8,530 

4,384 

7,190 

6,184 

6,372 

4,781 

4,144 

3,866 

3,418 

3,250 

2,942 

5,100 

4,337 

3,792 

3,208 

5,407 

4,433 

3,618 

3,074 

2,464 

2,266 

1,988 

1,639 

1,402 

1,289 

4,589 

2,867 

2,000 

2,436 

1,375 

889 

608 

456 

346 

238 

633 

270 

150 

85 

96 

37 

44 

25 

12 

6 

11 

1 














1 


6 under 0.75 


2,273 

4,119 

3,362 

2,829 

2,400 

1,993 

1,770 

1,546 

1,421 

1,258 

2,098 

1,672 

1,467 

1,128 

1,875 

1,582 

1,150 

990 

759 

729 

586 

505 

409 

397 

1,407 

825 

571 

664 

387 

231 

136 

97 

83 

58 

152 

75 

34 

20 

17 

7 

13 

4 

2 

2 

2 


1,547 

3,586 

3, 759 

3,894 

3,884 

3,737 

3,750 

3,664 

3,722 

3,619 

6,794 

6,267 

6,180 

5,352 

10, 270 

10, 228 

8,631 

8,392 

7,216 

7,647 

6,742 

6,294 

5,515 

6,756 

24, 309 

18, 459 

16, 599 

22, 776 

17, 219 

12, 690 

8,790 

7,303 

7,049 

5,484 

18, 225 

12, 934 

7,476 

5, 456 

5,870 

3, 207 

7,630 

3,203 

2,153 

3,073 

4,813 


28 

58 

86 

97 

164 

164 

186 

187 

417 

498 

502 

463 

1,068 

1,087 

1,109 

997 

1,019 

1, 180 

1,007 

1,059 

1,015 

1,082 

4,673 

3,879 

3,360 

5,766 

4,974 

2,865 

2,002 

1,746 

1,791 

1,328 

5,783 

3, 476 

3,029 

1,646 

1, 557 

946 

1,940 

809 

670 

1, 233 

184 


1,526 
3,417 
3,485 
3,551 
3,469 
3,311 
3,260 
3,174 
3,169 
3,065 
5,703 
5,105 
5,040 
4,321 
8,209 
8,136 
6.621 
6,638 
5,572 
5,806 
5,078 
4,618 
3,959 
4,116 
17, 228 
12,697 
10, 572 
14, 360 
10, 434 
8,443 
5,799 
4,649 
4,238 
3,398 
9.890 
7,498 
3,696 
3,336 
3,267 
1,557 
4,753 
1,856 
443 
1,554 
4,461 


1,364 

2,471 

2,017 

1,697 

1,440 

1,196 

1,062 

. 928 

853 

755 

1,259 

1,003 

874 

677 

1,125 

949 

690 

594 

455 

437 

352 

303 

245 

238 

844 

495 

343 

398 

232 

139 

82 

58 

50 

36 

91 

45 

20 

12 

10 

4 

8 

2 

1 

1 

1 


29 

166 

257 

324 

354 

369 

383 

392 

405 

407 

794 

748 

766 

677 

1,362 

1,419 

1,212 

1,275 

1,122 

1,218 

1,106 

1,040 

914 

983 

4,522 

3,801 

3,611 

5,129 

4,152 

3,671 

2,679 

2,273 

2,127 

1,765 

6,273 

4,308 

2,100 

1, 954 

2,041 

952 

2,832 

1,147 

250 

779 

2,226 


2 




3 


1 under 1 25 


4 




5 




6 


1 75 under 2 


7 


2 under 2.25 


8 


2 25 under 2.5 - 


9 


2 5 under 2.75 


10 


2 75 under 3 


11 






12 


13 


3.5 under 4 


13 


14 


4 under 4.5 - 


14 


15 




15 


16 




16 


17 


6 under 7 


17 


18 




18 


19 




19 


20 




20 


21 




21 


22 


11 under 12 


22 


23 


12 under 13 


23 


24 


13 under 14 


24 


25 


14 under 15 


25 


26 


15 under 20 


26 


27 


20 under 25 


27 


28 


25 under 30 . 


28 


29 


30 under 40 


29 


30 


40 under 50 


30 


31 


50 under 60 - 


31 


?■' 


60 under 70 -- 


32 


33 


70 under 80 


33 


^■1 


80 under 90 


34 


35 


90 under 100 - - 


35 


36 


lOOIinder 150 


36 


^7 


150 under 200 - 


37 


38 


200 under 250 . ... 


38 


?0 


250 under 300 


39 


40 


300 under 400 


40 


41 


400 under 500 


41 


4'' 


500 under 750 


42 


43 
44 
45 
46 
47 
48 
49 


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 


43 

44 
45 
46 
47 














48 




1 














49 




Total 
















■iO 


115, 252 


43, 095 


360, 153 


67, 130 


244, 478 


25, 855 


75, 204 


50 




Taxable returns with 
total income under 

$5,ono. 

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




51 
52 


70, 497 
44, 755 


29,326 
13, 769 


59, 745 
290, 408 


2,850 
64, 280 


51,596 
192, 882 


17, 596 
8,259 


6,071 
69, 133 


51 

52 



For footnotes, see pp. 218-219. 



STATISTICS OF INCOME FOR 1950, PART 1 



185 



Table 9. — Tna able fiduciary returns for I960, by relurns for estates and returns for 
trusts, and by total income classes: Number of returns, total income, amount dis- 
tributable to beneficiaries, net income, exemption, and tax liability — Continued 

[Total income classes and money figures in thousands of dollars] 



Total itmoine classes ' 



Under 0.6 

0.6 undor 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 uiider 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 imder2,000_ 
2,000 under 3,000 
3,000 under 4,000- 
4,000 under 5,000 , 
5.000 or more 



TotaL 



Number 
of returns 



Ta.xable returns with total in- 
come midcr $5,000. 

Taxable returns with total in- 
come of $5,000 or more. 



Returns for trusts 



8, 530 

2,111 

3,071 

2,822 

2,543 

2,381 

2,151 

2, 095 

1,872 

1,829 

1,684 

3,002 

2,665 

2,335 

2,080 

3,532 

2.851 

2,468 

2,084 

1,705 

1,537 

1,402 

1,134 

993 

892 

3,182 

2,042 

1,429 

1,772 

988 

658 

472 

359 

263 

180 

481 

195 

116 

65 

79 

30 

31 

21 

10 

4 

9 

1 



72, 157 



41, 171 
30, 986 



Total 
income ^ 



2,816 
1,417 
2, 074 
3,170 
3,486 
3,870 
4,022 
4,448 
4,439 
4,792 
4,827 
9,732 
9,965 
9,941 
9,867 
19,311 
18, 458 

18, 507 
17, 677 
16, 154 
16, 104 
16, 104 
14, 147 
13. 397 

12, 926 
55, 037 
45, 531 
39, 090 
61, 327 
43, 991 
35, 891 
30, 514 
26, 906 
22, 235 
17, 070 
58, 596 
33, 510 
25, 712 
17, 854 
27, 465 

13, 344 

19, 774 
18,339 
11,476 

7,104 

20, 661 
3,332 



6,794 



79, 466 
804, 338 



Amount 
distribu- 
table to 
benefici- 
aries 



185 
234 
586 
830 
1,069 
1,243 
1,416 
1,641 
1,756 
1,860 
1,906 
4,036 
4,224 
4,493 
4,319 
8,885 
8,890 
9,119 
8, 461 
8,120 
7,755 
7,818 
6,809 
6,695 
6,293 
28, 137 
23, 174 

20, 417 
31, 542 

21, 574 
18, 097 
16, 176 
14, 210 

12, 740 
9,081 

30, 324 
18, 368 
14, 390 
10, 079 

13, 427 
8,438 

10, 867 
12. 435 
6,898 
3.473 
13, 701 
2.942 



6,315 



455. 448 



29, 798 
425, 650 



Net in- 
come tax- 
able to 
fiduci- 
ary '8 



149 



371, 136 



43, 912 
327, 224 



Amount 
of exemp- 
tion i» 



853 
211 
307 
282 
254 
238 
215 
210 
187 
183 
168 
300 
267 
234 
208 
353 
285 
247 
208 
171 
154 
140 
113 



318 

204 

143 

177 

99 

66 

47 

36 

26 

18 

48 

20 

12 



(31) 
(31) 



(31) 



7,215 



Tax lia- 
bility a 



271 

151 

275 

316 

331 

361 

368 

396 

380 

426 

422 

840 

862 

831 

867 

1.669 

1,573 

1,574 

1,617 

1,420 

1,566 

1,613 

1,480 

1,364 

1,417 

6,058 

5,602 

5,094 

9,239 

7,638 

6.417 

5,446 

5,088 

3,644 

3,391 

12, 542 

6,814 

5,461 

3,598 

6,996 

2,394 

5,306 

3,537 

2,175 

1,788 

2,822 

11 



101 



133, 552 



4,117 
3,098 



For footnotes, see pp. 218-219. 



282984—54- 



-13 



186 



STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 1950, PART 1 



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218 



STATISTICS OF INCOME FOR 1950, PART 1 



Footnotes for tahl&s 1 through 11, taxaNe fiduciary returns, pages 149-217 
(Facsimiles of retxirn forms, to which references are made, appear on pp. 373-380) 



1 Total income classes are based on the 
amount of total income tabulated for 
taxable fiduciary returns (see note 2) . 

- Total income is the amount resulting 
from the combination of net profit or loss 
from rents and royalties, from trade or 
business, from partnerships, from sales or 
exchanges of property, together with in- 
come from dividends, interest, other fidu- 
ciaries, and from miscellaneous income. 
(Total income is an approximation of the 
adjusted gross income tabulated for indi- 
vidual returns.) 

' Tax liability is the net tax 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. 

* Less than 0.005 percent. 

5 Dividends, foreign and domestic, ex- 
clude dividends received through partner- 
ships and other fiduciaries. 

« Interest received on bank deposits, 
mortgages, notes, corporation bonds, tax- 
able and partially tax-exempt Govern- 
ment obligations, and such Government 
interest received through partnerships 
and other fiduciaries. 

'' Rents and royalties net profit is the 
excess of gross rents received over deduc- 
tions for depreciation, repairs, interest, 
taxes, and other expenses attributable to 
rent income; and the excess of gross royal- 
ties over depletion and other royalty ex- 
penses. Conversely, net loss from these 
sources is the excess of the respective 
expenses over gross income received. 

s Trade or business profit or loss is the 
current year net profit or loss. (Net oper- 
ating loss deduction is reported in miscel- 
laneous deductions.) 

9 Partnership net profit or loss excludes 
taxable and partially tax-exempt interest 
on Government obligations and net gain 
or loss from sales of capital assets. In 
computing partnership profit or loss, 
charitable contributions are not deduct- 
ible nor is the net operating loss deduc- 
tion allowed. 

" Net gain or loss from sales or ex- 
changes of capital assets is the net gain 
or the allowable loss used in computing 
the net income taxable to fiduciary. Each 
is the result of combining net short- and 
long-term capital gain and loss and any 
capital loss carryover from the years 1945- 
49, inclusive, not previously deducted. 
Deduction for the loss, however, is limited 
to the amount of such loss, or to the net 
income computed without regard to gains 
and losses from sales of capital assets, or 
to $1,000, whichever is smallest. 

Sales of capital assets include worthless 
stock, worthless bonds if they are capital 



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

" Net gain or loss from sales or ex- 
changes of property other than capital 
assets is that from the sales of ( 1 ) prop- 
erty used in trade or business of a char- 
acter which is subject to the allowance 
for depreciation, (2) obligations of the 
United States or any of its possessions, a 
State or Territory or any political sub- 
division thereof, or the District of Colum- 
bia, issued on or after March 1, 1941, on a 
discount basis and payable without inter- 
est 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 ex- 
cludes taxable and partially tax-exempt 
interest on Government obligations. 

^^ Miscellaneous income includes tax- 
able income from sources other than those 
tabulated. 

" Interest is that paid on debts, mort- 
gages, and bank loans; it excludes interest 
reported in schedules for business and 
rent income, and interest on indebtedness 
incurred to buy tax-exempt securities or 
single-premium life insurance and endow- 
m.ent contracts. 

" Taxes paid include State income taxes, 
certain retail sales taxes, and real estate 
taxes except those levied for improve- 
ments which tend to increase the value 
of property. This deduction excludes 
Federal income tax, estate, inheritance, 
legacy, succession taxes, and gift taxes; 
taxes imposed upon shares in a corpora- 
tion which are paid by the corporation 
without reimbursement from the tax- 
payer; taxes deducted in the schedules 
for business and rent income; and income 
taxes paid to a foreign country or pos- 
session of the United States if any por- 
tion thereof is claimed as a tax credit. 

^^ Miscellaneous deductions include the 
net operating loss deduction, losses re- 
sulting from fire, storm, shipwreck, or 
other casualty, or from theft, not compen- 
sated by insurance or otherwise, and other 
authorized deductions except interest and 
taxes. 

1' Balance income is the excess of total 
income over total deductions; that is, in- 
come 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 deductions for allowable 
expenses and amount distributable to 
beneficiaries. 



(Footnotes continued on p. 219) 



STATISTICS OF INCOME FOR 19 50, PART 1 



219 



Footnotes for tables 1 through 11, taxable fiduciary returns, pages lJf9-217 — Con. 
(Facsimiles of retrirn forms, to which references are made, appear on pp. 373-380) 



" 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. 

2»Net income classes are based on the 
amount of net income taxable to fiduciary 
(see note 18). 

21 Average tax is based on the tax lia- 
bility after deducting tax credits relating 
to income tax paid at source on interest 
from tax-free covenant bonds and to in- 
come tax paid to a foreign country or 
possession of the United States. 

-2 Returns v^ith normal tax and surtax 
are returns on which the regular normal 
tax and surtax are reported, that is, all 
returns except those on which the alter- 
native tax is imposed as described in note 
23. 

2' Returns with alternative tax are re- 
turns 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 $20,000) 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 deduc- 
tion, not exceeding $1,000, from total in- 
come on account of a capital loss resulting 
from the combined net short- and long- 
term capital gain and loss and the allow- 
able carryover. (See note 10.) 

^ Short-term applies to gains and losses 
from the sales or exchanges of capital as- 
sets 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 reported is a combination of 
short-term gains and losses for the cur- 
rent year, together with those received 



through partnerships and common trust 
funds. 

-"*> Long-term applies to gains and losses 
from the sales or exchanges of capital as- 
sets held more than 6 months and 50 per- 
cent of the recognized gain or loss thereoa 
is taken into account in computing net 
long-term capital gain or loss. The 
amount reported includes such gain or 
loss received through partnerships and. 
common trust funds. 

-■^ Capital loss carryover reported on the 
1950 returns is a combination of the 1949 
net capital loss and the remaining capital 
loss carryovers from 1945-48, not offset by 
net capital gains of the succeeding years- 
1946-49. 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 cur- 
rent 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 elimi- 
nated. 

28 Returns with net gain from sales of 
capital assets are returns showing a capi- 
tal gain in total income, resulting from 
the combination of net short- and long- 
term capital gain and loss and the allow- 
able carryover. (See note 10.) 

^ This excess is the approximate amount 
subject to the 50 percent alternative tax 
rate; it is the excess of the net long-term 
capital gain over the net short-term capi- 
tal loss (before carryover) tabulated in 
this table. This arbitrary method over- 
states the excess in cases where a carry- 
over was combined with a short-term loss, 
to determine the excess 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, 
long-term gain, or where there was na 
short-term gain or loss taut a carryover was 
used to determine the excess long-term 
gain. 

3" Returns from Alaska are filed in, and 
the data tabulated with, Washington. 

3^ Less than $500. 



TJIAH 



ESTATE TAX RETURNS 



221 



ESTATE TAX RETURNS 

ESTATE TAX RETUENS INCLUDED 

Estate tax returns, Forms 706 and 706NA, from which data are 
tabulated are returns filed during the calendar year 1951 for estates 
of citizens and aliens, regardless of the date of death of the individual 
or of the applicable revenue act, excluding returns which show gross 
estate value below the statutory amount for which a return is re- 
quired under the act in effect at time of death. Of the 27,958 returns 
for estates of citizens and resident aliens, 8,346 returns show date of 
death on or after September 24, 1950, and are filed under the 1950 act; 
19,406 retiu-ns show date of death in the period January 1, 1948, 
through September 23, 1950, and are filed under the 1948 act; the 
remaining 206 returns are filed under earlier acts — 180 under the 1942 
act, 4 under the 1941 act, 5 under the 1940 act, 9 under the 1935 act, 
2 under the 1934 act, 1 under the 1932 act, 3 under the 1926 act, and 
2 under the 1924 or prior acts. The 1,044 returns filed dm-ing 1951 for 
estates of nonresident aliens are not classified by applicable revenue 
acts. 

ESTATE TAX LAW 

The Federal estate tax, imposed under chapter 3 of the Internal 
Revenue Code, is neither a property nor an inheritance tax. It is 
imposed upon the transfer of the entire net estate, not upon any 
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, (b) an additional tax which is the excess of a tentative 
tax over the basic tax, and (c) the defense tax restricted to estates 
subject to the 1940 act. Both the basic tax and the additional tax 
are computed at graduated rates. The 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 tax data. 
A resume of estate tax provisions regarding rates, credits, and specific 
exemption applicable under each act from 1916 is given on pages 
336-339. 

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 gross estate 
at date of death exceeds $60,000, while under the 1935 act a return is 
required if the gross estate exceeds $40,000, and under the 1934 act 
a return is required if the gross estate exceeds $50,000. Under earlier 
acts, a return is required for the estate of a resident citizen and 
resident alien if the value thereof exceeds $50,000 under the 1932 
act, $100,000 imder 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 

223 



224 STATISTICS OF INCOME FOR 1950, PART 1 

exemption compensates in some measure for the provision that life 
insurance not in excess of $40,000 payable to beneficiaries other than 
the estate, formerly excluded, is included in the gross estate under 
the 1942 and subsequent acts. 

An estate tax return is required under the 1942 and subsequent 
acts for the estate of a nonresident alien 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, under earlier acts, a return 
is required if any part of the gross estate, regardless of value, is situ- 
ated in the United States. A return is required under the 1932 and 
prior acts for the estate of a nonresident citizen if any part of the gross 
estate is in the United States. 

The estate tax return is due 15 months after the date of death; 
however, an extension of time for filing may be granted. 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; 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 the return is filed, the estate is subject 
to the statutory provisions in effect at date of death. 

Amendments to the Internal Revenue Code relating to estate tax, 
made subsequent to the 1948 act, provide: 

^ (a) An exemption from the additional estate tax on the estate of a 
citizen or resident of the United States dying on or after December 7, 
1941, and before January 1, 1947, while in active service as a member 
of the military or naval forces of the United States or any of the other 
United Nations, if the decedent was killed in action or died of wounds 
or other injuries, or of disease, suffered while in line of duty. 

(6) An exemption from the additional estate tax on the estate of a 
citizen or resident of the United States dying after June 24, 1950, 
and before January 1, 1955, while in active service as a member of 
the armed forces of the United States, if the decedent was killed in 
action while serving in the combat zone of Korea or died of wounds, 
disease, or injury, suffered while in line of duty for such service. 

(c) Repeal of the deduction for support of dependents, effective for 
estates of individuals who died after September 23, 1950. 

(d) A tax credit (with limitations) against both basic and additional 
taxes for estate, inheritance, legacy, or succession taxes actually paid 
to any foreign country in respect to property situated in such foreign 
country and included in the gross estate of a decedent whose death 
occurred after October 20, 1951. 

BASIC ITEMS , ! 

. .■» 

Gross estate for estates of citizens and resident aliens is the value of 
real estate and personal property, tangible and intangible, reported 
for estate tax purposes. The value of gross estate may be determined, 
either as of the date of death or as of the date one year after death, at 
the election of the executor, under the 1935 and subsequent acts. 
When the value subsequent to 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 



STATISTICS OF INCOME FOR 1950, PART 1 225 

the date of disposition. The gross estate value tabulated is that 
which the executor elected in determining the tax liability. The 
provision for optional value 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. Life insurance, 
whether receivable by the estate or by beneficiaries other than the 
estate, is included in gross estate under the 1942 and subsequent acts; 

Bequests to surviving spouse, tabulated among the selected items, 
represent the net value of property interests includible in gross estate 
which pass or have passed to the surviving spouse and which qualify 
for the purpose of the marital deduction. Property interests passing 
from the decedent to surviving spouse include interests taken as 
decedent's legatee, devisee, heir, or donee; as decedent's surviving 
tenant by the entirety or joint tenant; as appointee under the dece- 
dent's exercise of a power or as taker in default upon his release or 
nonexercise of a power; or as beneficiary of insurance upon the life 
of the decedent; and also include dower or courtesy (as the case may 
be) interest or statutory estate in lieu thereof. To qualify for the 
purpose of marital deduction, the transfer of property interests must 
meet the conditions specified in the 1948 act; in general, the transfer 
must be a complete and absolute transfer to the spouse (or estate of 
such spouse) and not a transfer in conjunction with any other person. 
Certain transfers do not qualify for this deduction even though 
transferred to the spouse; for example, a life interest in property left 
to the spouse with remainder interest in the same property left to 
the chil(h-en will not qualify. 

The value of bequests passing to the surviving spouse reported for 
the purpose of determining the marital deduction is the net value; 
that is, the value of such bequests has been reduced to the extent 
that a deduction relating thereto is taken against the gross estate for 
fees or commissions, for mortgages or other encumbrances, for pay- 
ments made in satisfaction of a claim of the surviving spouse, and for 
amounts (if allowable) expended for support of surviving spouse dur- 
ing settlement of the estate. Also, the value of such interests is 
reduced by the amount of Federal estate tax and the amount of 
State or other death taxes which are payable out of, or chargeable 
against, the property interests involved. 

Adjusted gross estate was first introduced by the 1948 act with 
respect to the limitation on the amount of marital deduction to be 
allowed. Adjusted gross estate is the excess of gross estate over 
(1) the aggregate amount of deductions for funeral expenses, adminis^ 
tration expenses, debts, mortgages, and support of dependents if 
allowable (but only to the extent that the aggregate does not exceed 
the value of property subject to claims) and (2) the losses incurred 
during settlement of the estate arising from fire, storm, shipwreck, 
or other casualty, or from theft, which are not compensated for by 
insurance or otherwise and not claimed as a deduction on an income 
tax return. If the decedent and his surviving spouse at any time 
held property as community property under State laws, the gross 
estate is reduced by the value of property which was at time of death 
held as community property and of property transferred by the de- 
cedent during life if at the time of the transfer such property was 



226 STATISTICS OF INCOME FOR 1950, PART 1 

held as community property, by proceeds of insurance upon the Hfe 
of the decedent to the extent purchased from community property, 
and by an amount which bears the same ratio to the deductions 
mentioned above as the separate property bears to the entire gross 
estate. Thus the adjusted gross estate is based on values representing 
separate property. 

Marital deduction is authorized, under the 1948 and subsequent acts, 
in computing the net estate of citizens or resident aliens who died 
on or after January 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 con- 
sists exclusively of property held as community property under the 
law of any State, Territory, United States possession, or foreign 
country. 

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 otherwise 
deductible: First, before applying the proportionate reduction, the 
amount otherwise deductibla 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 



STATISTICS OF INCOME FOR 1950, PART 1 227 

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. 

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 occurred in the period August 31, 1935 through 
October 21, 1942; $50,000 if death occurred in the period May 11, 
1934 through August 30, 1935; and $50,000 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. 

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 addi- 
tional tax. 

Allowable deductions are the sum of deductions for charitable be- 
quests, propertj'- previously taxed, marital deduction, specific exemp- 
tion, and losses during administration, together with a deduction for 
funeral and administration expenses, debts, mortgages, and support 
of dependents (if allowable) which in aggregate do not exceed the 
amount of property subject to claims includible in gross estate, (The 
excess is disallowed under the 1942 and subsequent acts.) If the 
estate is subject to both basic and additional taxes, the amounts of 
property previously taxed and of specific exemption included in the 
amount of allowable deductions tabulated are those used for purposes 
of the additional tax. 

Net estate before specific exemption is the excess of gross estate over 
the allowable deductions except specific exemption, the allowable 
deductions for additional tax being used when the estate is subject to 
both basic and additional taxes. 

Net estate jor basic tax is the value subject to basic tax; it is the excess 
of gross estate over allowable deductions for basic tax, which deduc- 
tions include the specific exemption of $100,000 for estates of resident 
citizens and resident aliens 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 resi- 
dent aliens who died prior to February 26, 1926. 

Net estate jor additional tax is the value subject to additional tax; it 
is the excess of gross estate over the allowable deductions for addi- 
tional tax, which deductions include the specific exemption of $60,000 
for estates of citizens and resident aliens who died on or after October 
22, 1942, or specific exemption of $40,000 if death occurred in the 
period August 31, 1935 through October 21, 1942, or specific exemption 
of $50,000 if death occurred in the period May 11, 1934 through 
August 30, 1935, or specific exemption of $50,000 for estates of resident 



228 STATISTICS OF INCOME FOR 1950, PART 1 

citizens and resident aliens who died in the period June 6, 1932 
through May 10, 1934. 

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 under the 
1926 act and thereafter specify 1 percent of the net estate subject to 
basic tax not in excess of $50,000, increasing to 20 percent of such 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, com- 
puted 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 efifect at date of death, over the gross 
basic tax. The tentative tax rates under the 1941 act, still in effect, 
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 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, limited to 80 percent of 
the gross basic tax reduced by the tax credit allowed for gift taxes 
paid). 

Tax credit jor 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 gift tax paid under the 1924 act 
in respect to property included in the gross estate. Also, credit is 
allowed against both basic and additional taxes for gift tax paid under 
the gift tax provisions of the 1932 and subsequent acts, in respect to 
property includible 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 in the gross estate. The amount of each limitation is com- 
puted under specified formulas 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 actually taxed 
for gift tax and for estate tax purposes, respectively. 

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 
with respect to taxes on the estates of deceased persons, a tax credit 
(with limitations) is allowed against the basic and additional estate 
taxes of a citizen or resident alien 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, effec- 
tive June 14, 1941, a tax credit 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 United King- 



STATISTICS OF INCOME FOR 1960, PART 1 229 

dom, effective July 25, 1946, a tax credit is allowable for Great Britain 
or Northern Ireland estate duties computed in accordance with the 
provisions of the convention and paid in respect of property situated 
as provided therein and subjected to taxes by both the United States 
and Great Britain or Northern Ireland. Under the convention with 
France, effective October 17, 1949, a tax credit is allowable for in- 
heritance taxes paid to France on property which is also subject to 
estate tax by the United States. The Revenue Act of 1951 provides 
a tax credit (with limitations) for foreign death duties paid to any 
foreign country if death occurred on or after October 21, 1951; how- 
ever, no returns were filed under this act, during 1951. 

Tax liability, as tabulated in this report, is the net estate tax pay- 
able; that is, a combination of the basic tax, the additional tax, and 
the defense tax (effective only during the period June 26, 1940 through 
September 20, 1941) less the allowable tax credits for State inheritance 
taxes, Federal gift taxes, and foreign death duties. 

CLASSIFICATION OF ESTATE TAX RETURNS 

Estate tax returns are classified as returns for estates of citizens and 
resident aliens and as returns for estates of nonresident aliens. Returns 
for the estates of citizens and resident aliens are classified as taxable 
and nontaxable, by applicable revenue acts, by vStates and Territories, 
by gross estate classes, by net estate before specific exemption classes, 
by age, sex, and marital status of the decedent, by number of children, 
and by types of heirs, devisees, and legatees. Data are presented by 
these classifications in the estate tax tables, but not all items are 
available for every classification. 

Citizens and resident aliens, and nonresident aliens. — Estates of 
citizens residing in the United States and, on and after May 11, 1924, 
of citizens residing abroad as weU as estates of aliens residing in the 
United States at date of death are taxed under provisions differing 
from those governing the estates of nonresident aliens and are segre- 
gated for that reason. 

Applicable revenue acts. — Estate tax returns are classified according 
to the revenue act under which the estate is taxed, that is, the act in 
effect on the date of death of the individual whose estate is reported. 
Returns taxed under the 1950 act (date of death on or after Septem- 
ber 24, 1950) are distinguished from those taxed under the 1948 act 
(date of death in period January 1, 1948 through September 23, 1950) 
and returns taxed under the 1942 and prior acts (date of death before 
January 1, 1948), although classified by acts, are tabulated together 
in the table. 

Taxable and nontaxable returns. — This classification is based on the 
existence or nonexistence of a tax liability before tax credits. Only in 
rare instances do the tax credits offset the gross tax liability. 

Net estate bejore specific exemption classes. — The size of net estate is 
based on the value of net estate plus the specific exemption, the net 
estate and specific exemption for additional tax being used if the 
estate is subject to both basic and additional taxes. If the combined 
result is a negative amount or zero, the size is designated "No net 
estate" and appears as the first class under nontaxable returns. 



230 STATISTICS OF INCOME FOR 1950, PART 1 

Gross estate classes. — This classification is based on the value of tlie 
entire gross estate which value may be either the date of death value 
or the optional value, whichever is elected by the executor for tax 
purposes. 

Types of heirs, devisees, and legatees. — This classification is deter- 
mined from the list of heirs, next of kin, devisees, and legatees, and 
their relationship to the decedent, submitted in the general informa- 
tion schedule. Only the names and relationship of the five principal 
ones are required to be reported. For this classification, three rela- 
tionships — wife, husband, and children — are recognized and all other 
relationships are considered as "other" which also includes charitable 
legatees. These four types of heirs, devisees, and legatees, occurring 
singly and in combination constitute the classifications by which the 
returns are tabulated for a frequency distribution. 

Marital status. — The classification of returns by marital status of 
the decedent at date of death as married, widow, widower, divorced 
or separated, and unmarried, is based on the data reported in the 
general information schedule. It is quite possible that the executor, 
in some cases, reported the marital status as single or unmarried, when 
in fact, the decedent was a widow, widower, or divorced. 

Age of decedent. — The age of the decedent is determined from the 
dates of birth and death, which are required data in the general informa- 
tion schedule. 

Number of children. — The number of children is reported in the 
general information schedule and includes living and deceased children, 
stepchildren, and adopted children. Keturns on which the number 
of children is not reported are classified separately from those which 
state "none"; however, it is probable that there are no children. 

Sex of decedent. — Classification of returns for the estates of men and 
of women is judged from the given name of the decedent. 

States and Territories. — This classification provides for the distri- 
bution of returns by the 48 States, Alaska, Hawaii, and the District of 
Columbia. The segregation of returns by States and Territories is 
determined by the location of the collection district in which the estate 
tax return is filed, except that for Alaska and the District of Columbia 
the segregation is determined by the residence (domicile) of the indi- 
vidual at time of death. Collection districts, or groups of such 
districts, are coextensive with the States and Territories, except that 
Alaska comprises a part of the collection district of Washington and 
the District of Columbia is a part of the collection district of Maryland. 

TABULATED DATA 

Data for estates of citizens and resident aliens, whose estate tax 
returns were filed during 1951, are presented in estate tax tables 1 
through 10. Data for the nonresident aliens whose returns were filed 
dm-ing 1951 are given below in the section for nonresident aliens. 
Changes in filing requirements, specific exemption, basic and tenta- 
tive tax rates, and tax credits, under revenue acts from 1916, are 
summarized in tables F and G, Synopsis of Federal Tax Laws, 
pages 336-339. 

Details on the composition of gross estate are not available this 
year, regarding real estate, tangible or intangible personal property, 



STATISTICS OF INCOME FOR 1950, PART 1 231 

jointly owned property, transfers, powers of appointment, or prop- 
erty previously taxed, neither is there any distribution of intangible 
property by types of property. Among the selected items tabulated 
are the deductions for charitable bequests, marital deduction, net 
deduction for property previously taxed, and specific exemption. The 
total amount of allowable deductions is shown as well as amounts of 
net estate before specific exemption, net estate for basic tax and for 
additional tax, gross basic and additional taxes, and tax credits. 

Data for estate tax returns of citizens and resident aliens are tab- 
ulated by taxable and nontaxable returns. In table 1, data for all 
returns are presented by the applicable revenue acts. In tables 2 
and 3, for taxable returns, and in table 4, for nontaxable returns, 
data are confined to estates of individuals who died on or after January 
1, 1948. Data in table 2 are distributed by net estate before specific 
exemption classes and data in tables 3 and 4 are by gross estate classes. 

Tables 5, 6, and 7 show frequency distributions of all returns by 
net estate before exemption classes and by various other classifica- 
tions — heirs, marital status, age, and number of children — some of 
which are cross classified. In table 8, the value of net estate before 
specific exemption for all returns is tabulated by size of the net 
estate before specific exemption and by age of the decedent. Table 
9 shows the amount of gross estate for all returns by gross estate 
classes and by age of decedent, separately for returns of men and of 
women. In table 10, a distribution by States and Territories shows 
the number of nontaxable returns and, for taxable returns, the num- 
ber, gross estate, and taxes, as well as the number of returns, net 
estate, basic tax, and credit for state inheritance taxes, reported on 
returns subject to the basic tax. 

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

NONRESIDENT ALIENS 

Gross estate of a nonresident alien includes only the value of 
property situated in the United States. Except as otherwise pro- 
vided by treaty, the following rules determine whether property is 
situated in the United States. Real estate, tangible personal prop- 
erty, and the written evidence of intangible property (such as certifi- 
cates of stock of foreign corporations and corporate or other bonds) 
are property within the United States if physically located therein. 
Other intangible personal property, such as open accounts or simple 
debts, constitutes property in the United States if consisting of a 
property right enforceable against a resident of the United States or 
a domestic corporation. Stocks of corporations organized in or under 
the laws of the United States constitute property within the United 
States, regardless of where the certificates are located. Excluded 
from gross estate in the United States are proceeds of life insurance 
on the life of a nonresident alien decedent and, in case of a non- 
resident alien not engaged in business in the United States, bank 
deposits and United States bonds, notes, and certificates of indebted- 
ness issued prior to March 1, 1941. 

Deduction may be taken for that proportion of the aggregate 
amount of funeral and administration expenses, debts and mortgages, 



232 STATISTICS OF INCOME FOR 1950, PART 1 

support of dependents, and losses during administration that the 
value of gross estate in the United States bears to the entire gross 
estate whejever situated (foreign real estate excluded). Deduction 
for charitable bequests for use within the United States or to an or- 
ganization or association created in the United States is allov/able; and 
deduction for property previously taxed also may be taken. Marital 
deduction is available only to residents of France who died on or 
after October 17, 1949. 

Specific exemption of $2,000 is allowed for computation of net 
estate for both the basic tax and the additional tax, if death occurred 
on or after October 22, 1942. No specific exemption is allowed in 
case of death prior to that date, except in the case of a resident of 
Canada. Death Duty Conventions with Canada and France author- 
ize, under certain conditions, prorated specific exemption in excess of 
$2,000, the prorated specific exemption being that proportion of spe- 
cific exemption authorized for citizens of the United States that the 
value of property in the United States bears to the value of the 
entire gross estate wherever situated. 

Tax rates for estates of nonresident aliens are the same as those for 
estates of citizens. Tax credits are allowable for estate, inheritance, 
or succession taxes paid to a State, Territory, or possession of the 
United States and for gift taxes paid on propert}^ included in the gross 
estate. 

Data tabulated from the estate tax returns of nonresident aliens 
filed during 1951 show: 

Number of returns 1,044 

(Thousand dollars) 

Gross estate in the United States 20, 666 

Net estate 16,052 

Tax liability 3, 081 

These returns are not classified b}'' applicable revenue acts nor by 
size of gross or net estate; however, it was ascertained that the gross 
estate on 34 returns is $100,000 or more and that 28 of these returns 
also show net estate of $100,000 or more. 



TABLES FOR ESTATE TAX RETURNS 



Gross estate, selected items, allowable deductions, net estate, page 
and tax: 

1 . Taxable and nontaxable returns — by revenue acts . . , 234 

2. Taxable returns for estates of persons who died on or 

after January 1 , 1 948 — by net estate before specific 
exemption classes 235-236 

3. Taxable returns for estates of persons who died on or 

after January 1 , 1 948 — by gross estate classes . . . 237-238 

4. Nontaxable returns for estates of persons who died on 

or after January 1, 1948 — by gross estate classes. . . 239 
Frequency distributions of all returns by net estate before spe- 
cific exemption classes and by — 

5. Types of heirs, devisees, and legatees 240-241 

6. Marital status and age of decedent 242-255 

7. Marital status of decedent and number of children. 256-262 
Number of returns and net estate before specific exemption: 

8. By net estate before specific exemption classes and age 

of decedent 264-269 

Number of returns and gross estate: 

9. By gross estate classes and by age and sex of dece- 

dent 270-279 

Selected data by States and Territories: 

10. Number of nontaxable returns and selected items for 

taxable returns and for returns subject to basic tax. 280-281 



233 



282984—54 16 



234 



STATISTICS OF INCOME FOR 1950, PART 1 



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Tl*tOCOX'COCD>OOSO"<**NC*?5DCO 



OO "3 t* !>. CD CS F 



oooooo< 



'OOO 000( 



soooooc 
>ooooo ' 



SS-C 



Tf'OCOt^OOOlf-H »H Jh 1 



50Q000 •■I5• 
r<iOcOh-00Os.-H j_^ ^ 



U !-• ;h (-< a> <D O) 



I (X> (U (P il> '^ ' 



£■3 



_ ooo 

^ U3 «0 00 •-* 1-H C5 



oo 

CO ^ S CO t* 00 OT r-i'i-H^N N'CO CO 






133! 



§ig «s 



oooooooc 



8QOOOC 
Sooot 



oooooooooo 



OlOCSOOOO^ 

^"^wtfTi^ooorri 



ss 



3- E^ 



••- Sr 



rtNco^u5«ct-ooo.OjHNm;*jg^j500»gr-gj5^«gj5j5gg jg 



STATISTICS OF INCOME FOR 1950, PART 1 



245 



e<i CO Tfiio CD r- 

CO coco CO coco 


ss ■ 


Oa 
CO 




ococo 1 1 


•* 






J8E?S i i 


s 


i 




-^ggs j i 








CO«(N 1 1 


■>ll< 


CX) 




^eoco 1 • 


! 


CO 




^§|S- i 


r-T 


of 




•*e<5eo 1 I 




i 




-iigji 


i 


! 




SS3 I ; 


Ttl 

CO 


!- 




mS2 1 1 








-feSSJ i 1 


s 






lt»c«!'<i< 1 1 


■* 


S 




1 1 1 1 :1 1 








26 

2,880 
2,236 
2,129 

1 


IM 


s 




Nontajcable returns: 

No net estate 

Under 40 

40 under 50 

50 under 60 

60 under 80 .... 

80 under 100 

Total nontaxable 
returns. 

Grand total 


1 
1 


CO CO CO CO CO CO 


S3 


^ 





246 



STATISTICS OF INCOME FOR 1950, PART 1 



t-H C^ CC -^ »0 O t^ 00 03 O 1— I C^ CO Tj< lO CD t* OC 05 O 1— I N CC "^ W3 to J;-; 2S S ^ ^* 



Qi-tNCC-^w^tOI^QOOBC 
«MC>iCs[CMIM(N<NMC<>c 



(n Ct5 



9^ 

« o 






05 1-H CO OS CO CO 



-Hcsooi'— ir-tcooo(Nr-eoc^t^eowN 

(N00(Ni-HO>CO«i-Ii-( 



<MlOa5CD.-IG0C^00b*l>-<r>C0O5rH 
(NO^OOOOCOWt-l 



OCOOQOSOCOr-fCOOO-^-^Wi-ilOCON 

O lO C5 I> lO CO N 1-H tH 



OOCD.— l05^0lO'^t*aOCONWNTHi-H 
'^ CO ** «0 O N 1-4 



CO i-l<i5 h- O "-H 00 CO <N 1-1 I I C<l iiH*-l 

■* osococo«-t 



r-(,-H«t>-Tt<T-<(©C01Ol-l 
O »0 »JO tH 1-1 r-( 



lO CO t-- UO T*H lO 

to t-( ■-< 1-1 



CD OS CO CO CD i-H 



i-t CO CD 1-1 rH tH 



OOTHOiOi-HMt^b^COCO'JOOSt^'^OOt^ 



3 to CO lO CO OS CD Tt< 



CO "O 05 t^ ■^ C 
<Nt-( COi-t 



Co :5 

■2 S " w 






OOQOOOOOC 



'OOOOOOO 

' ooooooo 
\ to o »r> o tr3 o »o 

"(N C-i'cOCO'^'''* 



__5000000 - 

o o ^ f5 M T.< w » t- » 05 -H >- fe >- fe >- I- i- i-i fe 



:^ tri tH t-. lh o o 



I a> a, « o 






on3-rt'otS'a-o'dT3'«'o33S93SS§9 



oo 
go- 



QOC 

oo_S _ 
»o CO tCodos '-* "jj j^ 

t- 03 © 



oo ' ^ 






"rt H 



>o oo o o oo c 

^ S Q S '=^ ^ "^ '^ = 

iR.R.<=i<=l'R-o*o"c 

rt^iOc5oO'-1i-Hc5cO'^*OCDt^OOO i-Ti-i C^(NcOCO'^rhiOCDt-00Ci«-HC^i 



Joooooooc 
oooooooc 

OOOOOOOOOOo»OOtOO»OOi 



-QOOQOOIOQOOOOOOO "-V^^' 



r-l(NCOTjHu:iCOt^COOiO'-H<NCO'*OCOh*OOOiO»-lCI 



St-lC^C0Tt<i0CDr^0Q0»O 



cor^ 00 o»o 1-1 



STATISTICS OF INCOME FOR 1950, FART 1 



247 





00 


S 




corocowmM <n 








lO 


t~ 




i-H 03 1 1 




^ 






■^ 


t:r 




















"^■"8 i i 


05 
CO 


s 








'^■' 






^ 


t- 






















9S 


^ 














Ttl 


ffi 








-!f 






CO 


9S 




CO 1 1 




CO 




eiNCOo 1 i 


^ 


00 












.-lC^i-l(N 1 1 


to 


«n 












1 r^ 1 •* 1 J 


>o 


CO 




i ; ; i 












00 
















w 








N 








■-::!'.:! 2 




(N 


Sd i i ; : i § 




Q. 
























'- S2 1- t- i- 1- d E 




!R 








Nontaxabl 
Nonet 
Under 
40 und 
50 und 
60 und 
sound 

Total 
reti 




1 
o 

lit 


e«co-*>oot> 


99 


o> 





COCOCOCCCQCO CO 



I 



248 



STATISTICS OF INCOME FOR 1950, PART 1 



rH N CO ■<il" "O 50 t^ 00 05 O .-I M W* lO to r^ 00 05 Q rt (M CO ■* "3 to t^ 00 Ol O .-I 
rH .-< •-4 rH t-i i-l •-< t-l rl i-l C3 CS C4 r4 CM C^ C) <N IN C4 CO CO 



3P 

a ° 

^5 






§g 



ONc-4oo->j<oe^«>otoeor-iooeorHi-i 

^tOtOt^t^COi-(i-l 



"CStOCOC 



OTt<tOTt<tOrtC4CO'^i-lC4T-<>QCMr 

c^ CO CO <o to e^i i-i 



TfoooseoTjieoci^'Oi-tejeo'O 

P M CS lO ■* C< i-l tH 



C«00(NrtO00N'<<<Ci9'< 

cq 00 o> ■* CO i-i 1-1 



rttDCStOO'i'eOCOM 



CO IN 00 CO O lO U3 



^COOCO*^COrH*Hi-H 



TtiOO-^OiMi-li-l 



COCOd I II-I IrH 



OOOa>t^COOOOa>OCOO>OOCOt^OCOC4i-lrHCOC>)iH 

t^mcoootootDeoM ■ "■' 



O) to to C4 C4 f-H 



COO) 00 CO t 






<o t> « fl 

<uqa o d 

2lg° 



ooo 

U300 
r-(<NeO 

^ V^ U (M I 



; S 9 S S 39 : 

J^iStOOOrH.-iCicO^'O 



0000005, 

TOCOOO - 

f" 35 to 1^ 00 en 1-1 I 






sss 



300 



5000 

5 K C "J 
J'iNCOCO 
^ U 1^ t^ I 

;i a> 03 a> < 

3 a d o I 
d d fl I 
000c 

cooc 



00 

- 00 

500000000 

> o o o o o o _rx' 

°o-§S 

o^-^ t^ I- 
i> t-c u a> 

Td'C d d 



-^ -^ »c tot^oo 

^ t- M tri tM t- 

(U fU a> cl> O 0) 

3 d d d 

3 fl 3 fl 
5000 
jooo 
5c5_c50 
fiotor^ 



2 S 



-^000 *; I 
00000 p -I 
00000 ^ 



.HNcO'<i.«5tDi>ooo.o^e;3«;2;«50t>.oo«gj-Nco^ooj;5g5gg 53 



STATISTICS OF INCOME FOR 1950, PART 1 



249 



■c^ ro -^ to !d^ 00 oi 

CO CO CO CO CO CO CO CO 



' OOCO 05 t I O 1-H 



■COOOrHt^ 



'OOOO fl « 



C>) CO ->)< >0 to t^ 00 ! 

CO TOcocoeoco co t 

282984—54- 



-17 



250 



STATISTICS OF INCOME FOR 1950, PART 1 



i-H M CO -^ O CD r^ 00 OS O rH C« CC-^ »C O t-- 00 Oi O <-* CS CO -^ »C to t^ 00 OS O i-< 



W Ol « C* C^ W CS CS C5 C^ CO CO 



Si 



§s 



gg 






00 M CO "I es 1-1 ■'H 



(»«•>»• C<<M 



CCOON t^to 



i-H^05^WC0»— (CO 



OlOSOCOCOi-H i(NN 



OOOt-C»-*iOCO'-l>-l 



00 CO to t» (N CO ■^ >-l iC« 



lo ^» 00 r- CO fh i n 



■*oseOTt< ■* 



to t>. ■* CO eo IN 



lOCO I irH»-< 



a00003C0»Ot^i-<(NiOC^C0'^-<J('-H 
CO0000W*<i-l>-li-< 



oj 0,_. t3 

» Oj 2 






, ^ oooooooooo 

'OOCDOOOOCDOOCDOO_r-r 



. — OOOOOOOortIN 

ocooooooo-. , 

5000^'MCC-S''OCOI~0005^ ^ J-* 



oco 

ooo 

UD O »0 

cScocc 



^ lO CO r^ ooc 



: lo CO oo ^1 



3 1- ! 



3 g H S B n 

3 3 3 3 3 3 
ooo o o 



a. 0^ Oi c^ o 



3 3oo ooo 



x) 'O'O 

can 

3 3 3 
ooo 



>OOOOOOCDOC 



3'2'2 a fl t. 

2 3 3 3 

*===^ooo 

oooooooo 



^oooooiraoooooooo- v 
aJTt^u:KO00i-i'-tcscoii*»ocDt^0005i-Hf-Ht 



• oocn <-H cs lO 



rl <N CO •<»< "5 to t^ 00 0> O ^ IN CO T« lO «0 t^ 00 O O ;-< ^ CO ;* >2 to t>. CO OT O ;-< 



STATISTICS OP INCOME FOR 1950, PART 1 



251 



CO CO CO CO CO CO CO 


§5 




1—1 leo ' 


■<t< 


s 






<N 


?5 




li-<CO ■ 1 


■* 


CO 




— 1 lO ^lO 1 


(N 


s 




^•^INOJ 1 


to 


o 




IrHC^iffl 1 1 


^ 


s 




c^cq c^cc 1 1 


(N 


o 

OS 




l-«<iMa5 1 1 


m 


s 




1 COINOJ 1 1 


t~- 


t* 




iTfCOW 1 1 


(N 


00 

CO 




1 1 rH — ( 1 I 


(M 


<N 




















tt< OiOOCD 1 ' 


"5 




Nontaxable returns: 

No net estate 

Under 40 

40 under 50 

50 under 60 

60 under 80 

80 under 100 


Total nontax- 
able returns. 

Grand total 


ft 
« 

o 

a 

o 

Eh 

o 


COCO CO CO CO CO 


00 
CO 


OS 1 





252 



STATISTICS OF INCOME FOR 1950, PART 1 






3^ 

® 2 
bed 



05 b* t^O *0 



o «:> CO CO oi f-H 



(M T*! Tt< -^ '^ 



Cfl^Tt^-^'^t^O'MC-li-iC^C^i 



l>-COC<IOOOOC^OiiOTt<C^COiMCO(NTH 
i-H «3 GO C*« 1-1 i-H 



t-H IX) CO C5 1-H T-H 



t- ■<}< Tt* Ol (M 



t^»-<t^CQiO00^CO 



!?;;S5S 



-#t^r-<l>.»C-^C^'-(i-lr-l,-'i-H 



^ O (N »0 XI -* r-l 



IMOOOlC^CCfM 



OSOi-H 1-4 



CD Tt* .-H C^ CO 



cooo^ooo^ot— asc*i»ocoob»ost^cD 

^ CN -^ 03 Tt* CD CO C^ rH ^ ^H i-H 



rHi-tfO'-HCS 




H .O X> ^30 -H . 



o o o o oc 
) o o o oo c 



O -r'-r -- 



oo 

_ o — 
»o o_ 
cs coco 



' ooo o ooc 



50000C 



3 o o o o o ^- - , O 

; o o o o „-Q o ' ^ 



Tp Tt" 'O cc r- 00 Ci t— I 



, o , 



I o CI 



t^ O O O) . 



' OJ CJ O QJ O 



QJ OJ Or^'TT'O'O't^ri'T^TJ'O'O 



ooooo 



: Qoo u^o 

J S CO ^ f-t ?^ 



3 

oo 



33! 



3 3 a i 

ooc c 



;ooooo 



OOQQOCJO- 



i ,-^ r~i C<t (>t C^ Z 



'2'5'S ^ 
5 3 3 3 

oooo 
oooc 
oooo^ 



«3§i 

-'ooc 



Ha 



-H<M«^«a»t~00CO;^2M;2;w»f;C02g5j«gJ^^gj5ggO 



STATISTICS OF INCOME FOR 1950, PART 1 



253 



<M CO ■* lO CO 1^ 

CO CC C<3 P3 CO CO 


?s 


CO 


Cq lOCOO 1 1 


o 

CO 


■* 


''S?*^ ; 


s 


00 

CO 


"^'-SJ i 






COOOCOi-l 1 1 
CO ■«< c I 


g 




"§°°5 i i 




OS 
CO 


(N CO . 1 


S 88 


CO 1 1 


^ ^ 


ioi-HOO ! 1 


§ 1 


1 rH f-(T-. 1 1 


CO (N 


f-HC0*«*O 1 1 

1 i 


2 1 § 


ItHi-tO 1 1 


1 


Irt \o^ 1 i 


CO 03 






t~ 


e5t^-*co . 1 


i 


CO 

s 


Nontaxable returns: 

No net estate 

Under 40.. 

40 under 50 

sounder 60. 

60 under 80 

80 under 100 

Total nontaxable 
returns. 

Grand total 


N CO •«»i « CD t>. 
CO CO CO CO CO CO 


00 
CO 


CO ' 



254 



STATISTICS OF INCOME FOR 1950, PART 1 






O <= 



<» uo 



Sj « 



t3 



SoS 



« ■ ^ I eo 



T(l Tj< t- (N -* 



"S °o 



O 0) g ° 

M o « d 

»td o iM 



!2;ft 



ooooooooooo 
ooooooooooo 



O O o o 



OOOOOOOOOg^j 
OiOOOOOOOOO * 

iOOOO'-ic^cO'^»ocor^ooo5^H j-* 



^iSai 






' OP ^ a> oi' oj 



f^ "^ "^ 13 'CC3 TJ X) '^ id 'O 'O . 

aggsase 



i§3 



Joooooooooooooocr'O 
oooooooooooooooo 



■^ OOOOOOOOOOr 

-"00000*000000000^ 
C3Tf»»OOlXii-lrHC^CO"^^COl--GOOlT 



^C^COTt^WOt^OOO)O^C^ICCTPiOCOt^COOO;-5C300;5;jO^I-;0000 ^ 



STATISTICS OF INCOME FOR 1950, PART 1 



255 



(NCO ■*>OCD J; 
CO CO CO CO CO CO 


g 




g5 


1 w 1 IN 1 1 


CO 


at 




(M 


CO 








CO 






IN 








IN 














t^ 


















































leo 1 rt< 1 i 


t- 


?s 


Nontaxable returns: 

Nonet estate 

Under 40 

40 under 50 

50 under 60 

60 under 80 

80 under 100 

Total nontaxable 
returns. 

Grand total 


MCOTjIiomt-. 
0OCO CO CO CO CO 


t 


§ 


CO 1 



256 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 7. — Estate tax returns filed during 1951 for estates of citizens^ and resident 
aliens, by taxable and nontaxable returns, by net estate before specific exemption 
classes, and by marital status of decedent and number of children: Frequency dis- 
tribution of returns 





Net estate before specific 

exemption classes " 

(Thousands of dollars) 


All decedents 






Number 

of 
returns 


Number of returns by number of children 20 






None 


One 


Two 


Three 


Four 


Five 

or 
more 


Num- 
ber of 
children 

not 
stated 




I 


Taxable returns: 


2 

3 

6,285 

3,640 

3,965 

1,741 

1,446 

619 

357 

229 

150 

92 

64 

54 

148 

60 

20 

19 

2 

6 

8 

8 

9 

3 

4 

1 

1 

4 

1 






1 

2 

1,341 

736 

842 

386 

312 

142 

85 

56 

35 

16 

7 

10 
34 
13 
2 
3 
1 
4 






1 

1 

657 

364 

349 

130 

99 

42 

25 

12 

8 

6 

3 

3 

6 

8 

2 

4 


21' 

16 
16 
10 
6 
1 
2 
2 

i' 

i' 


1 


2 












?.■ 


T 


60 under 80 


1,871 

1,100 

1,161 

508 

443 

179 

114 

66 

48 

31 

26 

15 

43 

15 

9 

3 

.. 

2 
4 
2 
2 


1,169 

692 

785 

351 

291 

113 

64 

45 

30 

16 

14 

15 

25 

14 

3 

5 

1 


777 

471 

532 

235 

204 

96 

45 

30 

18 

17 

8 

9 

29 
5 
3 
2 


449 

261 

280 

121 

91 

46 

22 

18 

11 

6 

5 

2 

10 

5 

1 

2 


3 


4 


80 under 100 


4 


>; 


100 under 150 


5 


f\ 


150 under 200 


6 


7 


200 under 300 


7 


^ 


300 under 400 


8 


q 


400 under 500 


9 


10 


500 under 600 


10 


11 


600 under 700 - . 


11 


1? 


700 under 800 


12 


^^ 


800 under 900 -. 


13 


14 


900 under 1,000 .. . . 


14 


15 
16 
17 
18 
19 


1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000-- 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 - - 

4,500 under 5,000 

5,000 under 6,000 

6,000 under 7,000 

7,000 under 8,000 

8,000 under 9,000 

9,000 under 10,000 

10,000 under 20,000 

20,000 under 50,000 


15 
16 
17 
18 
19 


20 


1 
2 
2 

1 








W 


4 

1 






21 


22 


1 

2 

1 


" 4" 






?? 


''3 






?,3 


•}i\ 








24 


•>5 


1 
1 


3 








26 


26 












26 


97 






1 
1 








27 


28 


2 


1 










?S 


*") 


1 






29 


?0 














30 




Total taxable returns. - 

Nontaxable returns: 

No net estate 




















31 


18, 941 


5,645 


3, 638 


4,034 


2.492 


1,336 


1,720 


76 


31 


39 


74 

3,316 

2,404 

3,222 

1 


41 

1,094 

550 

961 

1 


14 
664 
532 
570 


10 
696 
580 
719 


3 

398 
373 
426 


3 

197 
160 
221 


1 
249 
199 
310 


2 
18 
10 
15 


32 


33 


Under 40 


33 


84 


40 under 50 


34 


35 


60 under 60 


.35 


tfi 




36 


37 


RO"Tidf>rinn 














37 




Total nontaxable re- 
turns. 

Grand total 




















38 


9,017 


2,647 


1,780 


2,005 


1,200 


681 


759 


45 


38 


aft 


27,958 


8,292 


5,418 


6,039 


3,692 


1,917 


2,479 


121 


3»- 









For footnotes, see p. 282. 



STATISTICS OF INCOME FOR 1950, PART 1 



257 



Table 7. — Estate tax returns filed during 1951 for estates of citizens and resident 
aliens, by taxable and nontaxable returns, by net estate before specific exemption 
classes, and by marital status of decedent and number of children: Frequency dis- 
tribution of returns — Continued 





Net estate before specific 

exemption classes •< 

(Thousands of dollars) 


Married decedents •» 






Number 

of 
returns 


Number of returns by number of children 2» 






None 


One 


Two 


Three 


Four 


Five 

or 

more 


Num- 
ber of 
chUdren 

not 
stated 




1 


Taxable returns: 

40 under 50 


















1 


? 


50 under 60 


3 

2,844 

1,566 

1, 735 

766 

638 

265 

150 

91 

67 

41 

27 

26 

65 

31 

4 

7 






2 

760 

408 

442 

215 

172 

62 

37 

24 

15 

9 

4 

5 

19 

8 

1 

2 






1 
303 
162 
183 
67 
49 
21 
14 
7 
5 
5 
2 
2 
3 
5 
1 
2 


-- 

8 
6 
5 
2 


? 


■? 


60 under 80 - - 


524 

298 

304 

137 

117 

54 

37 

18 

11 

6 

10 

3 

12 

5 

.. 


681 

331 

383 

151 

135 

51 

30 

11 

17 

9 

4 

9 

11 

7 

1 

1 


437 

241 

275 

130 

116 

57 

20 

23 

13 

9 

4 

6 

14 

2 

1 

1 


236 
118 
142 
61 
47 
20 
12 
8 
6 
3 
3 
1 
5 
4 


3 


4 


80 under 100 . - 


4 


5 


100 under 150 


5 


6 


150 under 200 


6 


7 


200 under 300 . - 


7 


8 


300 under 400 . -_. 


8 


9 


400 under 500 - 


9 


10 


500 under 600 


10 


11 


600 under 700— . - - 


11 


1? 


700 under 800 - --- 


1?l 


13 


800 under 900 


13 


14 


900 under 1,000 


14 


15 
16 
17 
18 
19 


1,000 under 1,600 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 3,500 - - 


15 
16 
17 
18 
19 


?ft 


3,500 under 4,000 

4,000 imder 4,500 

4,500 under 5,000 

5,000 imder 6,000 

6,000 under 7,000. 


2 

5 
2 
4 






2 










?0 


?^ 






1 

1 
1 


4 






9.\ 


m 


_- 


1 

1 


f 






n 


?3 








?!3 


'>4 








?4 


?5 


7,000 under 8.000 

8,000 under 9,000 . - 


4 






1 


3 








?,!) 


?6 












?fi 


77 


9,000 under 10,000 . 


















?7 


9H 


10,000 under 20,000 

20,000 under 50,000 - 


1 








1 








?8 


-?9 














?9 


-30 


50,000 or more 


















30 




Total taxable returns.. 

Nontaxabh returns: 

Nonet estate 




















^1 


8, 344 


1,538 


1,734 


2,189 


1,356 


670 


832 


25 


31 


3?l 


26 

2,880 

2,236 

2,129 

1 


7 
741 
451 
434 

1 


8 
633 
609 
420 


5 
680 
571 
579 


3 

381 
354 
346 


1 

191 
156 
146 


1 
241 
188 
197 


1 

13 

7 

7 


3? 


33 


Under 40 


33 


34 


40 imder 50 - . . . 


34 


35 


50 under 60 


35 


3fi 


60 under 80 . 


36 


37 


80 under 100.. - . 














37 




Total nontaxable re- 
turns. 

Grand total 




















38 


7,272 


1,634 


1,570 


1,835 


1,084 


494 


627 


28 


38 


■39 


15, 616 


3,172 


3,304 


4,024 


2,440 


1,164 


1,459 


53 


39 









For footnotes, see p. 282. 



258 



STATISTICS OF INCOME FOR 195 0, PART 1 



Table 7. — Estate tax returns filed during 1951 for estates of citizens and resident 
aliens, by taxable and nontaxable returns, by net estate before specific exemption 
classes, and by marital status of decedent and number of children: Frequency 
distribution of returns — Continued 





Net estate before specific 

exemption classes i< 
(Thousands of dollars) 


Widow decedents " 






Number 

of 
returns 


Number of returns by number of children '" 






None 


One 


Two 


Three 


Four 


Five 

or 
more 


Num- 
ber of 
chUdren 

not 
stated 




1 


Taxable returns: 
40 under 50 


1 












1 




1 


9 


50 under 60 












2 


s 


60 under 80 


1,608 

904 

1,050 

435 

351 

162 

97 

65 

43 

23 

15 

9 

37 

14 

8 

7 


406 

223 

273 

110 

109 

41 

17 

15 

18 

9 

5 

4 

8 

2 

4 

1 


364 

208 

236 

HI 

83 

33 

18 

16 

8 

4 

6 

2 

12 

6 

1 

3 


336 

186 

232 

94 

72 

42 

32 

18 

9 

4 

__ 

? 


189 

124 

154 

61 

45 

25 

15 

4 

3 

4 

3 

2 

6 

1 

2 


111 

75 
71 
35 
18 
13 
5 
6 
4 
1 
1 


igi 

85 

79 

23 

23 

8 

9 

5 

1 

1 


n 


3 


4 


80 under 100 .-- 


4 


"i 


100 under 150 


5 


6 


150 under 200.- 


fi 


7 


200 under 300 


7 


8 


300 under 400 


8 


q 


400 under 500 


9 


10 


500 under 600 


10 


11 


600 under 700 - - - 


n 


1? 


700 under 800 


12 


IS 


800 under 900 


13 


14 


900 under 1,000 






14 


15 
16 
17 
18 


1,000 under 1,500 

1,500 under 2,000. 

2,000 under 2,500 

2,500 under 3,000 


2 
1 


1 
3 
1 

1 




15 
16 
17 
18 


iq 






19 


90 


3,500 under 4,000 

■4,000 under 4,500 

4 500 under 5,000 


2 

1 






1 


1 








?0 


21 


1 










91 


?'' 














9,9. 


?? 


5,000 under 6,000 


2 






2 










?3 


?4 














94 


?R 


7,000 under 8,000 


















25 


?fi 


8,000 under 9,000 

9 000 under 10,000 


1 






1 










9fi 


07 














97 


98 


10,000 under 20,000 

20 000 under 50 000 


2 


1 


1 












98 


9q 












99 


?0 


50 000 or more 


















30 




Total taxable returns.. 
Nontaxable returns: 




















31 


4,837 


1,247 


1,112 


1,039 


639 


345 


432 


23 


31 


39 


16 
167 

58 
480 


8 
117 
25 

174 


5 
18 

9 
92 


2 

9 

3 

76 


... 

9 
44 


1 

5 

2 

37 






32 


33 


Under 40 


6 
8 
53 


1 
2 
4 


33 


34 


40 under 50 


34 


35 


50 under 60 


35 


3fi 


60nndpr80 • 


36 


37 


80 under 100 . 


















37 




Total nontaxable re- 
turns. 

Grand total.. 




















3S 


721 


324 


124 


90 


64 


45 


67 


7 


38 


39 


5,558 


1,571 


1,236 


1,129 


703 


390 


499 


30 


39 









For footnotes, see p. 282. 



STATISTICS OF INCOME FOR 1950, PART 1 



259 



Table 7. — Estate tax returns filed during 1951 for estates of citizens and resident 
aliens, by taxable and nontaxable returns, by net estate before specific exemption 
classes, and by marital status of decedent ana number of children: Frequency dis- 
tribution of returns — Continued 





Net estate before specific 

exemption classes '* 

(Thousands of dollars) 


Widower decedents i* 






Number 

of 
returns 


Number of returns by number of children 20 






None 


One 


Two 


Three 


Four 


Five 

or 

more 


Num- 
ber of 
children 

not 
stated 




1 


Taxable returns; 

40 under 50 


1 






1 










1 


? 


50 under 60 














? 


•^ 


60 under 80 


978 

650 

639 

287 

263 

108 

60 

39 

20 

13 

9 

8 

23 

7 

2 

3 

2 

1 

1 

3 

2 

1 


191 

124 

111 

50 

59 

14 

15 

8 

4 

3 

2 

1 

4 

1 


174 

134 

137 

68 

62 

25 

16 

14 

4 

3 

3 

1 

2 

1 

1 


223 

117 

150 

67 

57 

29 

11 

10 

8 

2 

1 

4 

7 

3 


135 

96 

94 

37 

34 

14 

10 

3 

2 

3 

1 

1 

8 

2 


98 
64 
61 
24 
24 
13 

5 

4 

2" 

1 
1 


155 
113 
85 
39 
26 
13 
2 


2 
2 
1 
2 

1 
.. 


S 


4 


80 under 100 - 


4 


5 


100underl50— 


5 


6 


150 under 200 


6 


7 


200 under 300 . - ... 


7 


s 


300 under 400 . _ 


8 


q 


400rmder500 


q 


in 


500 under 600 --'-.. 


10 


11 


600 under 700 


2 




11 


1? 


700 under 800 - - - 


1? 


IS 


SOOimderOOO 


1 




13 


14 


900 under 1,000 


14 


15 
16 


1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 imder 3,500 

3,500 imder 4,000 

4,000 under 4,500 

4,500 under 5,000 

5,000 imder 6,000 

6,000 under 7,000 

7,000 under 8,000 


2 




15 

16 


17 


1 






17 


18 




1 


1 




IS 


IP 


1 


1 

1 


19 


W 










?n 


?1 






1 
1 








?1 


?? 


1 






1 






99 


?3 


1 
1 


1 






''3 


?4 










?4 


?5 












?5 


26 


8,000 imder 9,000 


















?fi 


27 


9,000 under 10,000 


















?.7 


28 


10,000 imder 20,000 

20,000 und er 50,000 

50,000 or more 


i 

1 


1 














'>8 


?fl 








1 






?9 


30 














30 




Total taxable returns.. 

Nontaxable returns: 

No net estate 




















31 


3,122 


590 


648 


693 


443 


300 


439 


9 


31 


3? 


8 

62 

50 

296 


6 
47 
23 
80 


1 
5 

12 
45 


1 

6 

5 

48 










3? 


33 


Under 40 


1 

8 

30 


i 
1 

35 


1 
1 

56 


1 

2" 


33 


34 


40 imder 50 


34 


35 


50 under 60 


35 


36 


60 under 80- 


36 


37 


80 under 100 


















37 




Total nontaxable re- 
turns. 

Grand total 




















38 


416 


156 


63 


60 


39 


37 


58 


3 


38 


39 


3,638 


746 


711 


753 


482 


337 


497 


12 


S0 









For footnotes, see p. 282. 



260 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 7. — Estate tax returns filed during 1951 for estates of citizens and resident 
aliens, by taxable and nontaxable returns, by net estate before specific exemption 
classes, and by marital status of decedent and number of children: Frequency dis- 
tribution of returns — Continued 





Net estate before specific 

exemption classes i« 

(Thousands of dollars) 


Divorced or separated decedents " 






Number 

of 
returns 


Number of returns by number of children 20 






None 


One 


Two 


Three 


Four 


Five 

or 
more 


Num- 
ber of 
children 

not 
stated 




1 


Taxable returns: 

40 under 50 


















1 


9 


SO under 60 --- 


















? 


^ 


60 under 80 


138 

88 

89 

53 

45 

17 

11 

12 

5 

2 

3 

4 

4 

1 


45 
30 
28 
18 
14 
6 
7 
4 


44 
16 
25 
18 
11 

3 

-- 

1 


22 
23 
18 
9 
11 
8 
4 
4 
3 
1 
2 


15 
10 
9 
6 

8 


4 
4 
6 

1 
1 


6 
4 
2 
1 


2 

1 
1 


3 


4 


80 under 100 


4 


>; 


100 under 150 


5 


6 


150 under 200 . - - 


6 


7 


200 under 300 


7 


S 


300 under 400 - 






8 


q 


400 under 500 










9 


10 


500 under 600 










10 


11 


600 under 700 


_- 


1 






11 


^'> 


700 under 800 






U 


IS 


800 under 900 




1 
3 








13 


14 


900 under 1,000 






1 




14 


I'i 


1,000 under 1,500 

1,500 under 2,000-- - 

2 000 under 2,500 




1 


3 


IS 


16 






1 






Ifi 


17 














17 


18 


2,500 under 3,000 

3,000 under 3,500 


2 




1 


1 










18 


19 










19 


'f) 


3 500 under 4,000 


















?0 


?1 


4 000 under 4,500 


















?1 


f.?, 


4,500 under 5,000 


















m 


?S 


5 000 under 6,000 


















?3 


?4 


6 000 under 7,000 


















?4 


?.5 


7 000 under 8,000 


















?5 


?6 


8 000 under 9,000 


















?6 


?7 


9,000 under 10,000 - 

10,000 under 20,000 - . 


1 








1 








27 


?8 














28 


?f) 


20 000 under 50,000 


















29 


an 


50 000 or more 


















30 




Total taxable returns- . 
Nontaxable returns: 




















31 


475 


152 


127 


107 


51 


20 


14 


4 


31 


3?, 


4 
29 
18 
46 


1 
15 
10 
12 


.- 

2 
9 


2 

1 
1 
15 


2 

5 


1 
_- 

3 






3^ 


33 


Under 40 


1 
2 
2 




33 


34 


40 under 50 


34 


35 


60 under 60 


35 


36 


60 under 80 - 


36 


37 


80 under 100 


















37 




Total nontaxable re- 
turns. 

Grand total 




















38 


97 


38 


19 


19 


11 


5 


5 




38 


39 


572 


190 


146 


126 


62 


25 


19 


4 


■TO 









For footnotes, see p. 282. 



STATISTICS OF INCOME FOR 1950, PART 1 



261 



Table 7. — Estate tax returns filed during 1951 for estates of citizens and resident 
aliens, by taxable and nontaxable returns, by net estate before specific exemption 
classes, and by marital status of decedent and number of children: Frequency dis- 
tribution of returns — Continued 





Net estate before specific 

exemption classes '♦ 

(Thousands of dollars) 


Unmarried decedents i' 






Number 

of 
returns 


Number of returns by number of children 20 






None 


One 


Two 


Three 


Four 


Five 

or 

more 


Num- 
ber of 
children 

not 
stated 




1 


Taxable returns: 
40 under 50 


















T 


7 


60 under 60 


















7 


T 


60 under 80 - 


713 

428 

445 

198 

145 

67 

39 

22 

15 

13 

10 

7 

19 

7 

6 


705 

423 

439 

192 

143 

64 

38 

21 

15 

13 

9 

7 

19 

7 

5 


5 
3 
3 
3 


2" 


1 






2 


S 


4 


80 under 100 






4 


5 


100 under 150 








3 
2 

1 
1 


5 


f, 


150 under 200 - 


1 








6 


7 


200 under 300 


1 






7 


g 


300 under 400 


1 


1 

1 


8 


<1 


400 under 500 








q 


10 


500 under 600 








1 


10 


11 


600 under 700 












11 


12 


700 under 800 














T> 


13 


800 under 900 












1 


IS 


11 


900 under 1,000 












14 


15 


1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2 500 under 3,000 














15 


16 

17 














16 




1 










17 


18 

10 










18 


3 000 under 3,500 


















1<> 


20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 


3,500 under 4,000 

4,000 under 4,500 _-_ 

4,500 under 5,000 

5,000 under 6,000 

6,000 under 7,000 

7 000 under 8 000 


1 
1 
3 
1 
2 


1 
1 
3 

1 
2 














•JO 














*>! 














?? 














9S 














94 














?*> 


8 000 under 9 000 


















?6 


9 000 under 10,000 


















97 


10 000 under 20,000 








_ 










?8 


20 000 under 50,000 


















?<) 




















an 


Total taxable returns _ . 
Nontaxable returns: 




















31 


2,142 


2,108 


15 


6 


2 






11 


31 










32 


20 
175 

42 
267 


19 
174 

41 
260 












1 

1 
1 

1 


3? 


33 


Under 40 












33 


3^ 


40 under 50 












34 


?5 


50 under 60 


3 


1 


1 




1 


35 


36 


60 under 80 


36 


37 


80 under 100 .. 


















37 




Total nontaxable re- 
turns. 

Grand total 




















38 


504 


494 


- 3 


1 


1 




1 


4 


38 


St» 


2,646 


2,602 


18 


7 


3 




1 


15 


39 









For footnotes, see p. 282, 



262 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 7. — Estate tax returns filed during 1951 for estates of citizens and resident 
aliens, by taxable and nontaxable returns, by net estate before specific exemption 
classes, and by marital status of decedent and number of children: Frequency dis- 
tribution of returns — Continued 





Net estate before specific 

exemption classes '< 

(Thousands of dollars) 


Decedents, marital status not specified '• 






Number 

of 
returns 


Number of returns by number of children ^o 






None 


One 


Two 


Three 


Four 


Five 

or 
more 


Num- 
ber of 
children 
not 
stated 




1 

2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 


Taxable returns: 


















1 




















2 




4 
4 
7 
2 
4 


-- 

6 
1 
1 


1 








2 


1 
2 


3 










4 




1 










5 






1 








R 








1 


1 


1 


7 










8 




















9 




















10 




















11 




















12 




















13 




















14 




















15 




















16 




















17 




















18 




















19 




















20 




















21 




















22 




















23 




















24 




















25 




















26 




















27 




















28 




















29 


50,000 or more 


















30 


31 


Total taxable returns.. 
Nontaxable returns: 


21 


10 


2 




1 


1 


3 


4 


31 


32 
33 
34 
35 
36 
37 


















32 




3 








1 






2 


33 














34 




4 


1 


1 








1 


1 


35 










36 


sounder 100 


















37 


38 


Total nontaxable re- 
turns. 

Grand total 


7 


1 


1 




1 




1 


3 


38 


^9 


28 


11 


3 




2 


1 


4 


7 


39 










For footnotes, see p. 282. 



264 



STATISTICS OF INCOME FOR 1950, PART 1 






<U M 



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STATISTICS OF INCOME FOR 1960, PART 1 



265 



CO CO CO CO CO CO 


00 
CO 


05 
CO 


18 71 

6,864 

7,521 

10, 408 


C-) 


to 
o 

a> 


"gS2 




o 
o 






i 

00 


rH 05 N r-. 1 ; 


CO 

o 


to 
si 




CD 

to 
to 


o 


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1-- 


CO 






s 






t^ 


i«13,047 

102, 689 

107,915 

179, 520 

80 


CO 


lO 

to 

CM 

CO 


74 
3,316 

2,404 
3,222 

1 


o 


2§ 

a> 

C<l 


Nontaxable returns: 

No net estate 

Under 40 

40 under 60 

50 under 60 

60 under 80 

80 under 100 

Total nontaxable returns 

Grand total 


(NtOTtfiratot^ 

CO CC C*D CO CO CO 


00 
CO 


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CO 1 



282984—54- 



-18 



266 






'« S 



^ 



^ 



STATISTICS OF INCOME FOR 1950, PART 1 



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„ M C* CS r- "Tf »-< QO 1^ OJ ■^ CO OS 

c4" od" «-*" -^ i-T »o »c o' cxT V" o ic ^ o c<r«r 



iooowcoc^eoooQOOiOiCicOi~-:C»c»o 
OS »o to W C^ •-1 



O "^ Oi lO rH O »0 CO M »-H .-H .-H 



CDaOt--l>-00003CCiC^CSCC'OOiO»00 
I>-C^0St^t^00C0W2O)05C^CDOC0Tt"C0 

c^ o c^r CO '^ ^" o cs" o lo" TjT o r^ CO cf »o" 

lO "^ CD CO Tt* C^ C') i-H -H C^ 1— ( 



ocOi— i-^tOT^cocot^cotor^c^QO' 

CO »0 (N .— I 00 CO -^ c^ ^ c^ 



W"it<iO.— it^OCOCOCCCO-^l"*i-HCOO 

OC^COi-HC^iOOOCDtNCOOOOSi— l-^CO 

1— I.— lOOOOC^COi— (CS00COxt<OSCD'— I 

tJh' CO' lO~ 1^ CO" oi" CO" OT t^ 00 CO" i-T CO" r-H 

'* CO 't*^ (M CO 1— I 1— I 1-H T-H 



M(M^COOOOCOOt^<NCS-<t*(M' 

rf< 00 r- lO Tt< iO CO 1-H — 4 t-H r 



t^COOiCCOCltNt^t^O'-HOO'^COlM 

iOCOCNi-HMCOt-*'*'^'«fOt^005CO 

GiOSOOC^Or-^i-Ht^iOt-HTfCCOif-t 

c:rc<f oToT r-n' ^-^ o CO TjT iQ ci -^jT CO to" 



CO <N W -H IM T-4 



i-iooi>CiMcooTt<t^(^t^couDr-co 

■^ lo -^ f-i 00 to i— 



OS 



^Hl^COO-^CO-^Oi-^f-tOS 
■^O00(M'*»O'-l(M00'<*4CD 
CqCVIOC^'^COCOOOCOOTfi 



t-H-^COtMCOCDCDCOrHCOC^ 
<Ni-l(N^ 1-1 



H ir3 00 -^ ^- C-) -<^ CO 



5 CD 05 t^ »0 i-H F-H 



»o 00 t^ »o ^H 
00 00 ^ ^c o 
CO OT itj' *"** CO 



CO ■«*< ^H CD r^ 



CO -hC<I ^ -H 



r^ -^ji »o CO 



O O d -H c!< CO ■««< > 



■So 



O <U cp 0) t3 f^ t3 xJ "C Til 

— — —— - ■ ■ c d a 1 
a 3 D I 

QOOC 

^Sc 



ooooooooooo 
_ooooooooooo 
g lO o^o o^io o_« o o^o_o 

O'-Tc^C^'cOCO-^-^iOCDt^OO 



i.S^ flccaaeccaaa 
laoaaaaaaaaasa 
I a aopooQooogoo 



>t^ 00*1-1 



03TriCCO00^^'MC 




-Hc^co^«cc.^ooo.o-HC2«;2;w=oj:;S28c5S}S5Sc3SS8Sgg5 » 



STATISTICS OF INCOME FOR 1950, PART 1 



267 



tN CO -^ »C CO t— 00 OS 

ec CO ^3 CO CO CO CO co 



^ ir^O CO 



T-(t^OS »-^ 



:D CO CD t^ •-< 



OOtNrH 
COC^IO -^ 
CO ^OC3 CO 



y-H t«-COT-t 

S a? CO 00 



to I QO" 



t^CO^-00 




7. «=! 



,-§ S d a D 
r^~ oooc 

^1— J -^ UOCOOO 



^ o 



•N CO ■* »o 2 r^ 

CO CO CO CO CO CO 



268 



STATISTICS OF INCOME FOR 1950, PART 1 



^H cs CO "^ >o CD t^ 00 03 o r- 1 (M w -^ 40 ^ r^ 00 OS o •^ c^ CO •<*< lOo r^ 00 05 o i-< 

.-.rtrtrH— (r-lrH-<r-(rteS(NMIN(M(N(NC»MMCO CO 



*j o " a 
"''SI S 



c3 a .2 



oscooo-^^-^iMt^osr^ 
cor^^oor^oor^'Or^ 
■^*cococDt>-«cio:o 

tC O CD" t^ 1-H CO CO rH C<f 



CO Cftrt moo 1-100 w* 
lO i-t CO -^ -*< tM 



lO05C<JCD10»OCDi^'':t<^H-<**I^C^C005CD 
COC^OC00505-t^C<IC<ICD-^OOOW30»0 
C»00'-tt^COOO<MCDCOC^CDt^M'<4it^CO 



COCOiOt^-^Oi-^O^TPCD^OOOSOCD 



iOTt<CD-*10IM<Ne<lrtrt 



(M r-lrH ■-( 



00 05 0CO'^r~>000-*0500'OCO.-IU5CO 



t~-a< 10NIN 



loo >OCO(M rt 



CO.-1 



csa -2 



se 



C«4" CO oT ^ OT fo" to i-T !£)" t-^ i-H t-T CD O ^ IC CO 



CD-^cOTf< loro (NC 



T^ t-l CO .-I 



i-Hioc^Ot^cDoooacoo-^ooosocow^H 
O « l:^ r- '^ 03 lO CO W »-t ^H Cfl 1-H 



1 OC5 
I 00 — 1 



. o « S 



CO»H^rHOiOCO<N^CDCOCOCOi-HCDCDt^ 

1— lCC.-icD03'^OiOTt*OCOC^OlTt*OOiO 
X'COOcDCOOOcOt'-C^'-'V^Oi'— "lOM-^W 



Ir^OiOOt^OiCOOOI^SOOOi-HCDiOGO'-lC 
CO-Tjit^TPTt^COtNC^'-H rH^COi-ti-H 



O(NcDC»C0'<*<'^i-lC0r-l'<*<Q0a5»-(». 

COiO"<*<r^Oi-ICD^(N«— li-t.-lCSi-t 
05 »0 CO W C^ tM 



'ooooooooooo< 
loooooooooooc 



I OOOOOOOOOo— I 

. OiO oo o o o o o o . . 

OOOO'-''MC0-t*"^c0I^000i'-t Jr" 

iOCOOOr-l ,^ ^ (^ t. fc. ^ ;^ ! 



^^r^'O^xi 



' O) QJ I* CJ ' 

■ 1^ i^ ?1 =^ ^ ^ S i 



ICOCOTt^'^iOcOt^OOC 

^ %^ U. 'r-, U U' i- f-l U* ■■ 

ja)<i;(i)QjQja:)<i;)(Di 



35! 






loooooooooooooooo 






r^OOOOOiOOOOOOOOO- 



■^*fDcDO0i— li— IC^CO^'OCDI'-OOaS"— "I— «C*<C^fOCO'^*^* 



THC^CO'^iOOt^OOOSO^NCO'^»OCOt^00050;-^^CO;5;jOcOI;--00^0 ;H 



STATISTICS OF INCOME FOR 1950, PART 1 



269 



N CO ■* « eg J2 oo OS 






COCO-*'* 

a of opj 



>5 o d 

5 >? K <=> c ° 2 



o i 



C40Q-^ioeor^ go ^ 
OS 05 eo CO CO e<3 eo M 



270 



STATISTICS OF INCOME FOR 1950, PART 1 



O 











— .cqcc-<}<«cJi~eco>o.-<(NeoTfiioot^ 


2 


2S53SSSSSS- 


d 
■§ 

T3 

O 
HI 


o 

CO 

t- 
a> 

d 
a 


a 

o 


OS 


i,iiCOOSiit^»C) 

. . . 1 00 00 1 ■ 00 M . . I . 1 1 1 


1 


1 1 1 1 .00 1 • ' 


*-< 


i i I ' r-l C< ! i rt C< i i 1 1 i i ' 


CD 




d 
1 


o s 


68" 

74 

85 

282 

213 

665 

505 

1,542 

318 

1,266 


CO 
O 
lO 


1 1 1 OO CO 1 OS F-^ C9 
1 1 1 CS >0 lOOIN >0 

1 1 1 lOrt 1 .lesw 


Number 

of 
returns 


1 1 r-< ^ ,-1 rO W »0 CO CD r-4 c^ 

i i i i '; i i 
; ; ; : ! : : 


(N 


1 1 loOM !««<»« 


IM 

-d 


s 

B 

o 


E2S 
OS 


i i i ; i i ii ; i i i ; i i i : 


M 




So3 


I 1 1 ! 1 1 I <N ' 1 1 i 1 I 1 I ' 


<N 






eg » 

OS 


iieoooiicDiiOiiiiiii' 

iitDTI<iiO'i00fiiiiii 

11 ^ii,Hii<Niii;i;i 


§ 

CO 




SoS 




>o 




i 

m 


g 

S 
o 


OS 


l»0 005(M-*(<^rot^>Ot^(NOOC«500 00 05 
iiOOIr^OCOTt^C^t^OSOOO-^J^-^OlOO 
1 <N r^ 1-) (N t^ O r^ t^ CD CO CO (N Oi t^ (M 


i 


1 i 1 .*rJ<00CO00 i-< 

1 1 r rH ^ OS CO CO 'O 
I 1 1 t-COO lOiO-H 


1 od t^"'^Tti^ooO'"dH"'<^oood~oooicc loco" 

1 CO CO CD »0 Ol 1-1 CO CD 00 O -^ -^ Tji iO CO 
1 ^ ^ r-( ,-H N W 


1 1 t OSOSCOCO t^ w 


6o| 


iT-H.«4*^CDCOCOi-Hi-lOiOiOOOOi-lOiC^ 
1 t~O"3r^O0i00t~C»OOIM .-1 
1 lO 05 t^ to 03 00 t^ CD -<** CO T-1 


o 


i' ! I C OS t~ CO .-1 (M 
1 1 1 00 »0 OS -^ CO OS 


d 
1 


si 

OS 


1 1 ocRco ^^ oc» oc^cocjs r^cD -^co t^ 

1 1 ,-t OS OS t^ 00 00 CO 00 t^ t^ to (^ to c» o 

1 1 CO 00 1^ t~ o» ^ Tt< oo -a< 00 i-i 00 c^) o Th 


co" 


1 1 lOCOO^t^t-O 
1 1 CJ 1^ CO CD Tt* O Ob 
■ 1 CD O CM •* 1< lO ■<1< 


32 

69 
65 
65 
126 
242 
355 
436 
449 
465 
328 
148 
69 
180 
149 


1 1 OO CO CD 1^ •-( 00 
1 1 OOOSOO-<I<t~ 


Bo| 

1 £ 


489 

932 

775 

693 

1,155 

1,788 

2,058 

1,810 

1,187 

690 

240 

61 

18 

25 

9 


o 

OS 


11 

1,668 
1,379 
1,137 

923 
1,290 

609 


2 

Eg 

2 

O 


Taxable returns: 

40 under 50 -- - - 

50imder60--- 

60 under 70 --- 

70 under 80 --- 

80 under 90 

90 under 100 

100 under 120 

120 under 150 

150 under 200- - 

200 under 300 --- 

300 under 500 

500 under 1,000 

1,000 under 2,000-.- 

2,000 under 3,000 

3,000 under 5,000.- 

5,000 under 10,000--- 

10,000 or more 

Total taxable returns 

Nontaxable returns: 

Under 40 

40 under 50 

50 under 60 --- 

60 under 70 

70under80 

80 under 90 

90 under 100 

100 under 120 

120 under 150 -- 










i-l«C0'<f»OCDt^00C3)O*-'C^C0-^»OCOt^ 


00 


aso«-ic^coTt<uo(Ot^ 



STATISTICS OF INCOME FOR 1950, PART 1 



271 



C? C-l CO TO M M « « 


TO 


m 




00 


o 






t^ 




TO 

•o 


o 

TO 

to 




5D 


*«*< 






S8 






IN 






g 

to 






lO 


7,468 
7,659 
6,519 
7,290 
3,456 
2,215 
3,505 


OS 

to 






OS 

f2 


o 

00 


26, 570 
14,859 
8,935 
7,935 
7,849 


i 

OS 

«3 


§8 

00 
CO 


feSgSS"' i ; i 




00 

oT 


150 under 200 

300 under 500 -- 

500 under 1,000 - - 

1,000 under 2,000- 

2,000 under 3,000 - 

3,000 under 5,000 - 

Total nontaxable returns 

Grand total— - 


!N CT CO CO CO to TO eo 


§§ 


TO 1 



r-i O. 



272 



STATISTICS OF INCOME FOR 19 50, PART 1 



T-) C^ CC"^ O CO t^ 00 CR O ^ C^ CO -^ »o «o t^ 00 



. *^ 2 

!~ CO O 

O CO I" 



p (S 

6 s 



3 -g 



O cS 



i-si 






O C3 
OS 



CDIVt^OOOCO.-Hr-H'^rJ^t^ 

i-T i-T i-T c4" co" Tj< o ic lo (N 






ooai.-tC5»occoTt<coooi--iooi 

1-h" W c4" O --1^ C^^ O CO C< -^ C^ CO oT 
rH W CO IM CN 1-H 



COCCCOt-HOiOi-HOOCOIOt-Ii— li-Ht-H 
i-HC^C^MCOOCOtMt^CO'-H 



t^COCOTj^cDTjHOC^roOt^ 



^ ,-( i-H (N M CO Tj< -^ 



Ot— OOOiCD'^t-NcDcO'^ 



CDC<Ir-HCOCO-^mOOCMCl.-(C7S 
W C4" i-^ CO C^ CO o" oi" -^ <N t> 



t^cO^OOi-tCOiOCOCNOCO 
COWCScOOiOCCiOtN^ 



lOOOOt-^i-lOJOOcDtO 

looooocor^cic^oio 

i-H CO ■* C^ C^ CO ^ Ol 



cq.-HTji-^c^r^iO'*^ 



C»C^OOOCT>COC^IO'*OOCD 
WrJirJ^WiOCDOCOTfiOiO 



1-H (N N T-H CO <N 1-t 



COCDiOCO'*OtNcDC5'<J<i-H 
I i-H CS i-H 



OOOO 



1 U3 O t^ GO OT 1-H , 



O O O O O o <N 

e5 lo o o Q - , 

rH I-H M CO »S fH fc- 



1= o g 3 



iis 6 



^ fH t-l t-l (-4 



OJ'C'^1 



73 'd 



I <D QJ ^ QJ OJ 



(D (U CU Of <D 'DTj'Ti'd'd'OTJ 1 



§§3^ S 



•So 






ooc 
c^co"* 



oocsoo 



rH W CO -^ »0 O t^ 00 05 O I-H C^ CO -Tj* »0 CO t^ 00 



STATISTICS OF INCOME FOR 1950, PART 1 



273 



.-ICq«C-)lNMlNIM(M<NC<l«COTOCOCOCO 


CO 
CO 


co 


• 1 1 00 l-H CO f-l 05 »0 •<*« -^ t^ 1 1 1 1 I 
r 1 iNlOO-^OCO.- ^05 i c 1 1 c 

i i iost<5t~oe->o ioNtt> 1 . , 1 1 


i 

oT 


CO 

•* 


1 ' lOOOO^ MO0M.-CN 1 1 1 1 1 


o 


s 


114 
6,786 
8,057 
9,403 
6,655 
12, 699 
7,379 
2, 750 

721 

""""i,"528" 


g 


00 

53 


1 1 e<i ■* i^ .-1 o to 1^ «o CO 1 If-i 1 1 1 

1 1 O O 1-1 1^ 1-1 "3 ,-1 II 1(1 




S3 


1,153 
1,347 
1,772 

653 
1,213 

756 

207" 
495 




?§ 


1 1 1 GO 00 1-1 t^ i-< CD 1,-iTH 


S3 


CO 


1 1 O M O 00 -* -* M (M ,-1 1:0 1 to 1 1 '1 
1 ii-iO-*<MCOT)<0000 lO 1 1 1 
1 1 1-t t^ t^ 00 C5 05 1*1 CS CO 1 05 t . 1 

1 1 icTtowftocft^co 1,-r 1 1 1 




CO 


i llNOOOOOa50300,-li-l li-l 1 1 1 

11 eoo3tD(005tocs 1 111 


CO 

en 


b- 


iiiOSiOOOiOliiililii 




CO 


• 1 IcO j^rtrt i 1 1 i 1 1 1 1 1 


CD 


CO 
CO 


1 1 1 CO rH 10 1/5 »0 t-H 1 I 1 1 1 1 
1 1 1 t^ CO CO C53 -^ 00 1^ I 1 I 1 1 1 
1 1 1 CS -<t< CO ,-1 05 lO .-1 (N 1 1 1 1 . 1 


of 




) 1 1 10 0& O) 00 C<l rH rH 1 i t i i i 
1 1 1 ,-H r-t tH ,-< iH ,-1 1 1 1 1 1 1 


OS 


i 


Nontaxable returns: 

Under 40 

40 under 50 

50 under 60 

60 under 70 

70 under 80 

80 under 90 

90 under 100 

100 under 120 

150 under 200. 

200 under 300 

300 under 500. 

500 under 1,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 5,000 

Total nontaxable returns 

Grand total.. 


2SSSS5SSS?5S§gc3S3?SSS§ 


s 


CO 1 



274 



STATISTICS OF INCOME FOR 1950, PART 1 



i-H CN> CO '^ lO CD t^ OO OS O --t « CO -^ U3 CO ^- 00 



O C3 






iMOOOt— OOOiO<NC^COt-^i— (Oa 
iCOO^OOOCDTfCS(>5CO^»CiCD 
- ^ uO CO lO CO •«*< CD CS C^ .-4 1^ ■«»* 

> CO ko (xTio oTco''* CD ar'^»ot-^'»ji" 



rCD.— iOb-1^1— i'<*'i3>Oi^O(X>.-t 



r*Or^O»O00O00CD»CC 



p 03 

6 ^ 



r01C00005t^OcDt^'<*'(>»00C0iOt^ 

icociOi—ii^ososcccoicr-cocoOi 

iC^CN0aOC0C0i0»OC000'OO^.-t 

■ CO t^^r-TiCio T(J"cD «o t-^'^t^'co CO ■^■"•ji" 

i-H CO »0 CO <D CD lO (M .-( 



iOit^COTj<OCOOOOb-t^QOOS- 

i-^050it^-^ioc5r^^-osco 



.-ICSCO <N 1-H 



O o3 



_ O Oi OOO O ^asOiCO CD o 

iiocooioor^ocO'<**-*a)Coco 

O CD 05 lO CO ^^ 00 OS O 05 (N 

CO lo coco'cD t>r os" i-T rr OS "^ 



s 

o9 



I i-iiccot^oo(Mooooor^occ 

rJit^TttCOCDU^iOOCOCO 



■s ^ 



O C3 



= i 



1 lOCXJOCN^COt^COOO.— icocooo-^oi 
lOOOOt^OOC^i— iiOU^COi-HrH(MCOCOO 
.iOt^tO^.-<O^00t:^O-<**I:^00'<J*-«*< 

I c^Tio CO CO CO o ^-^T-^ r^oco o Tj^"iO CD 

I— 1 CO T^ O lO lO CO »-< c^ 



.ost^r^ioooiocO'-H-^'<*<Tt<i-ir-ics 

iCOt^£>cD(N(Nl:^.-|iOt^(N 



O c3 



iCOOOt^THu^StNT-iiOt^CDO* 
it^OrtOSTt<CDCOCO^t-t^ 
, 'ti^COOiO'^C^OlCOOOCOC^ 



t<N»OOOt^(NOa)OSCO.-iOO 
'CqCOi-ti— iCO-^CStNCNi-H 



<i> 4> 



i^ 2 



p o3 



'COO-— iC^JCDOOOCDCOcDb-OSCDOOOS 



I .— < OS CO t^ 00 CO ^ 



3 Oi CO OOS t— 



i-^i-ti— iioosO'— iQOOiooocot^»oeo 

r C^ '(i-' ;;^ -^ C4" OT r^ 00 t^ ^ 
<N CO "^ -^ "^ i-H I— I 



o d 



>»-icoosoococqooioosMioeoc^i-H<-i 

.iMir3-^'«i<t^cDOS00'-HCOi-i 



I OOOOOow 
OCNiOOOO- 



ioooooo^i-i(Mcoio^ *-; ^ 



; »ocD t-^ooos r-4 ^ . 



q; oi cu cu 



5sa 



0) -o -d t3 t3 "O tS S ' 



_ ^ o o o o o o , 

^OOOOOOOMWOOO^ 
ca-fiOtDt^OOOii-lrHr-ICJM'O- 



! ooooo 
ooooo 



^ w cc -^ »0 CO t^ 00 OS O i-t CS CO -^ iC CO t^ 00 



STATISTICS OF INCOME FOR 1950, PART 1 



275 



OS O 1-1 W CO Tf to CO r^ 00 OS O 1-H IM M -^ iO CD t^ 
.-lC^WN(M(NC^(MCSW<NC0C0COCOC0C0 CO CO 



I 00 05 00 --H Oi r^ CO 

I Ot- OQ O lO Cq ^ 
I 00 CO (N .-H I^ 0> w 



■ lO CS b- (N O t^ r 



iTt^l^OlOOiOCOCOt^OS 

ic^oicotoot^cooscioeo 

lOOCOOC^COCOOSi-HCOOi 



I ^ iOiOiMN--l'^ CS 1-H 



I ^^^^(M^ 



lOOOM^OSCDOSOJOSrHCO 
I (NOt^CN O00(N 



iCOOS0000"^COt>-iO 
iCOCQOii-iCOiOt^iO 

lOcDcOWSiOOSQOt^ 



ilC rH »-t T-H ,1 



iOiNOCD'*t>>OCO 



iiOCOcOOCO(NcDcD(NiO 
.01C0»OiCiCNrNI>rHiOT-l 
iCOt-'<*^OOC6003CO(N»0 

I CO CO CO -^r-Tc^ T-HCii-rrH 



iCD'^OSh-'-HTtHC^OCOC^ 

iO00W3i0O05f-li-< 

, Cs) iH T-t f-H C^ 



iOOOOI>OSCOCOiO(N 
irHiOiOOSi-HOlOOS 
'O.-tTj*00O0Sf-'Cq 



' CO C^ rH 1-1 W 



it^OSr*O00^-'-<r-l 
t -*! (N T-i CM 1-1 



, C^oOCOcOCOcD»OOTt* 
iCNI>C000O5»OO5'^»O 
iO"^CD»O00-^'*Ot^ 

I O i~< CO O 05 "^ ^ CO 



iTt<cOi-nMMCSit^eow 

iiOU:iCDi-IOOr-(<Ni-l 



' OOOOOoc^ff 

. _5<NUOOOO "-i , , 

lOOOOOOi-Hr-lC^COlOi-l S-! ' 

,iocot-ooos^^^^^.^^< 







H O 



OS O 1-H C^ CO '«*' lO CD t* CO OS O 1-1 N CO -i* »0 CO t^ 
»M 04 CM CI CM C^l CM M C^ 0« 05 CO CO CO CO CO CO CO CO 



276 



STATISTICS OF INCOME FOR 1950, PART 1 



»-H N cc -^ to CD t^ 00 OS o ^^ M eo ■<!** »o o r- go 



O 03 

OS 



O c3 



Sod 



OiOOOSCOfi . . 

OCD00i-l00OiOC5O"<**I>OC0i-l 
t^i-n'c^ 1-h" I>r ^ of ,_r irToi' to" U3 TjJ" CD 



t^tDC^QOCOt^i-l00r-lt*OSC«i-HN 
OiOiOi— icD^OcCC-lOaiOT-t 



c005Tt<Tt*COO"<*<05^C^COOOOOCDOO 

oo5»ciioi^oocoQOc<ic^c^c^Oir-Tf 



iOC<»i— l00O5u^tOO5CDC^-^CMcD00t^ 
T-1 »-H rH C<» CO Tt< »0 U5 »0 C< 1-H eO 



CD'^COON(MT*<»OiOt-OOOaC^COe^ 
t*t^C0050003CDO'<*^t^CO 



O CQ 

o s 



CO (D 
O 03 



>oor-ocoi-*h-T-icocNcoi>-cot^o 

COTHtNTfO^TDOSb-t^cDO'-ir-'^fl^ 
C^C<ICX)UDTt<cCOiCOOC<IC^iOcDi-HO 



i>caoo500(N(rococou:ic«ooccc^<: 

r-l .-H 1-H CJ (M C^ CO CC CO i-i i-HC 



OSCCOOi-IOiOOaJOOt^i-HiOOOr-lCii-l 
OcDC^OCDCDCOOSOOiON 



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-19 



282 gTAl*ISfICS Ot' INCOME FOR 1950, PART 1 

Footnotes for estate tax taUes 1 through 10, pages 234-281 



1 Bequests to sxirviving spouse, reported 
for the purpose of marital deduction, rep- 
resent the value of all transfers which 
qualify for this deduction reduced by 
deductions taken against the gross estate 
for fees, commissions, mortgages, or other 
incumberances which apply to such 
transfers, for amounts paid in satisfaction 
of any claim of the surviving spouse, and 
for support of such spouse during settle- 
ment, as well as by amounts of Federal 
estate tax and other death duties charge- 
able against the property interest in- 
volved. 

* Adjusted gross estate is the excess of 
gross estate over the aggregate amount of 
allowable deductions for funeral expenses^ 
administration expenses, claims against 
the estate, unpaid mortgages or other 
indebtedness, support of dependents (if 
allowable), and losses incurred during 
estate settlement arising from fire, storm, 
shipwreck, or other casualty, or from 
theft, when not compensated for by 
insiu'ance and not claimed as a deduction 
on an income tax return. 

» Marital deduction, effective for estates 
of individuals who died after December 
31, 1947, is authorized with respect to 
certain property interests included in the 
gross estate which pass or have passed 
from the decedent to surviving spouse; 
but the deduction is limited to the smaller 
of (1) one-half the adjusted gross estate, 
or (2) the value of interests which qualify 
for the deduction and pass to the spouse. 

■i Net deduction for property previously 
taxed is that computed for the purpose of 
the additional tax, except in table 1, for 
returns filed under the 1926 and prior 
acts, the deduction is that computed as 
provided under those acts. See pp. 226- 
227 for description of this deduction. 

s Specific exemption for additional tax 
under the 1948 and 1942 acts is $60,000; 
under the 1941, 1940, and 1935 acts is 
$40,000; and under the 1934 and 1932 acts 
is $50,000. Specific exemption under the 
1926 act is $100,000 and under the 1924 or 
prior acts is $50,000. 

8 Allowable deductions are the sum of 
charitable bequests, losses during admin- 
istration, marital deduction, property 
previously taxed, and specific exemption, 
together with a deduction for funeral and 
administration expenses, debts, mort- 
gages, and support of dependents (if 
allowable) which in aggregate does not 
exceed the amount of property subject to 
claims includible in gross estate. If the 
estate is subject to both basic and addi- 
tional taxes, the amount of property 
previously taxed and specific exemption 
included in allowable deductions are 
those used for purpose of the additional 
tax. 

^Net estate (or no net estate) before 
specific exemption tabulated for nontax- 



able returns is a combination of positive 
and negative amounts. 

8 Net estate for basic tax includes the 
net estate for returns filed under the 1926 
and prior acts. 

» Gross basic tax includes the tax liabil- 
ity for the returns taxed under the 1926 
and prior acts. 

10 Tax credit allowed for estate, inheri- 
tance, legacy, or succession taxes paid to 
States, Territories, District of Columbia, 
or (after June 29, 1939) possessions of the 
United States. 

^ Tax credit for foreign death duties au- 
thorized under conventions with Canada, 
France, and the United Kingdom with re- 
spect to property taxed by both the United 
States and the contracting country. 

^ Defense tax applies only to estates of 
individuals who died in the period June 
26, 1940 through September 20, 1941, ef- 
fective period of the 1940 act. The de- 
fense tax is 10 percent of the tax (after 
credits) computed without regard to the 
defense tax. 

"Less than $500. 

"Net estate before specific exemption 
classes are based on the sum of the net 
estate and specific exemption, the net es- 
tate and specific exemption for additional 
tax being used when the estate is subject 
to both basic and additional taxes. If, 
on a nontaxable return, the combined re- 
sult is a negative amount or zero, the 
class is designated "No net estate." 

15 Gross estate classes are based on the 
total gross estate, either date of death 
value or optional value, as elected by the 
executor for tax purposes. 

1" Negative amount of net estate before 
specific exemption. 

"Net estate before specific exemption 
less negative amount of net estate before 
specific exemption. 

18 Types of heirs, devisees, and legatees 
are determined from the relationship of 
such heirs to the decedent, as shown in 
the list of principal heirs. (See also de- 
scription on p. 230.) 

1" Marital status of the decedent at date 
of death. (Also see the description of 
martial status on p. 230.) 

2» Number of children includes living 
and deceased children, stepchildren, and 
adopted children. 

21 Net estate for additional tax includes 
$165,000 of net estate for basic tax on 4 re- 
turns taxed under the 1926 or prior acts. 

23 Tax liability after credits excludes de- 
fense tax of $1,000. 

23 Returns subject to basic tax under the 
1932 and subsequent acts also include re- 
turns taxed under the 1926 act. (Returns 
taxed under the 1924 or prior acts are 
excluded.) 



GIFT TAX RETURNS 



283 



GIFT TAX RETURNS 

GIFT TAX RETURNS INCLUDED 

Data for gifts and gift tax in the tables of this report are taken from 
the gift tax returns, Form 709, filed by individuals to show transfers 
of property by gift, within the calendar year 1950. Data are com- 
pletely tabulated from each return before official audit and, therefore, 
do not include any revisions, changes, refunds, or additional tax re- 
sulting therefrom. 

A gift tax return, Form 709, is required of every individual, citizen 
or resident, who during the calendar year 1950 made gifts (or who is 
considered as having made gifts) to any one donee of more than 
$3,000 in value or made gifts of a future interest in property regardless 
of the value thereof. A nonresident alien is similarly required to file 
a gift tax return if the gift consists of property situated in the United 
States. A return is required even though because of authorized 
deductions a tax may not be due. The gift tax return is due on or be- 
fore the 15th day of March following the close of the calendar year in 
which the gift is made and cannot be filed prior to the close of the 
calendar year unless the return is for a deceased donor, 

GIFT TAX LAW 

The gift tax on the transfer of property by gift is imposed by chap- 
ter 4 of the Internal Revenue Code. The gift tax is not imposed 
upon property but subjects to tax the transfers of property by gift 
and extends to the sales and exchanges of property for less than an 
adequate and full consideration in money or money's worth. The 
gift tax is imposed whether the transfer is in trust or otherwise, 
whether the gift is direct or indirect or of a future interest in property, 
and whether the property so transferred is real or personal, tangible 
or intangible. The tax, a primary and personal liability of the indi- 
vidual making the gifts, is an excise upon his act of making the trans- 
fer and is measured by the value of properties passing from the donor 
to the donee or donees during the calendar year, regardless of the 
fact that the identity of any donee may not be known or ascertain- 
able. 

Every donor must report in his total gifts the entire value of gifts 
totaling more than $3,000 made to any one donee during the calendar 
year, even though the first $3,000 of such gifts are later excluded for 
the purpose of computing gift tax. All gifts of a future interest in 
property, however small, must be included in the total gifts and no 
exclusion is allowed for such gifts in computing the gift tax. Gifts 
totaling $3,000 or less to any one donee, other than gifts of future 
interests, generally need not be reported; however, under the provisions 
of the 1948 act allowing husband and wife to divide equally between 
them gifts made to any third party, these small gifts must be reported 
when made to any third party to whom either spouse is considered, 
after the division, to have made gifts exceeding $3,000 in value. 

285 



286 STATISTICS OF INCOME FOR 1950, PART 1 

Husband and wife, if they are citizens or residents, may by signi- 
fying their mutual consent consider all gifts to third persons as made 
one-half by each. The spouse making the gift must include the entire 
value of the gift in total gifts, schedule A of his return, provision being 
made on the return form for the transfer of one-half of such gifts 
to the other spouse who then must report this half on his or her 
separate gift tax return. 

Community property gifts may be reported either of two ways. 
The entire value of community property gifts may be re- 
ported by one spouse as total gifts of the donor in schedule A; or 
each spouse may report, on separate returns, his undivided one-half 
interest in community property gifts as total gifts of the donor in 
schedule A. If there is a consent to divide between husband and wife 
gifts made to third parties, the division is carried out as provided 
on the return form, regardless of the method used for reporting the 
community property gifts. 

Exclusions from total gifts are allowed for purposes of computing 
net gifts and tax. Exclusion is allowed for the first $3,000 of gifts, 
except gifts of future interests, made to every donee including donees 
represented by gifts picked up from the return of a spouse on account 
of the consent to divide between husband and wife gifts made to 
third parties. Exclusions are deducted from total gifts after the ad- 
justments resulting from the division of gifts between husband and 
wife. 

Deductions for charitable gifts, gifts to spouse (the so-called marital 
deduction), and specific exemption are allowed in computing net 
gifts for the year. Deduction allowed for gifts made to, or for the 
use of, charitable, public, or similar organizations (except in certain 
instances, if made by a nonresident alien) is the value of such gifts 
less exclusion of the first $3,000 of gifts to each charitable donee. 
Marital deduction is allowed citizens and residents to the extent of 
one-half the value of property interests which quahfy for the deduc- 
tion and were transferred to a donee who at the time of the gift was 
the donor's spouse; however, the deduction cannot exceed the amount 
of such gifts remaining after the exclusion pertaining thereto. Speci- 
fic exemption of $30,000 is stipulated for residents and citizens, which 
at the option of the donor may be taken in a single year or spread over 
a period of years until exhausted. 

The gift tax rates are 2}^ percent of the first $5,000 of net gifts in- 
creasing on a graduated scale to 57% percent on net gifts in excess of 
$10,000,000. Gift tax for the current year, a hability of the donor, 
is the excess of a tax computed at these rates on the aggregate net 
gifts made subsequent to June 6, 1932, over a tax computed at 
the same rates on the aggregate net gifts exclusive of the current year 
net gifts. This tax method results in gifts of the current year being 
taxed at the same rate as applied to gifts of the most recent year or 
at a higher rate in the progressive rate scale, regardless of the amount 
of gifts. Owing to the graduated tax rates and to the variations in 
the amounts of exclusions, deductions, and specific exemption taken, 
and in the amount of aggregate net gifts since June 6, 1932, donors 
making gifts of equal amounts in the current year may have different 
tax liabilities; or one may have a tax liability and the other no tax 
liability. 



STATISTICS OF INCOME FOR 1950, PART 1 287 

A r^sum^ of the requirements for filing, exclusions, specific exemp- 
tion, and tax rates applicable under the various revenue acts is pre- 
sented in tables H and I, pages 341-342. 

BASIC ITEMS 

Total gifts mean the entire value of gifts transferred hj the donor, 
although the allowable exclusion for each donee is eliminated later. 
The amount of total gifts is the value of gifts reported by the donor 
in schedule A, even though by consent husband and wife may divide 
between them gifts made to third parties. Gifts to any one donee 
totaling $3,000 or less, other than gifts of future interests in property, 
ordinarily need not be reported; however, on returns of husband and 
wife who consent to divide between them gifts to third party donees, 
these small gifts are sometimes required. The amount of total gifts 
tabulated for 1950 includes all gifts of future interests, however small, 
and gifts other than of future interests totaling $3,000 or less to any- 
one donee when reported by the donor, whether or not such gifts are 
required to be reported. 

Total gifts be-fore exclusions are the same as total gifts in the case of 
single donors or of husband and wife donors who do not consent to 
divide between them gifts made to third parties. In the case of 
married donors who consent to consider gifts as made one-half by each 
spouse, total gifts before exclusions are the amount of gifts after the 
adjustments for the transfers between husband and wife; that is, 
total gifts of the taxpayer reduced by the portion which his (or her) 
spouse reports on a separate return, after which the taxpayer's gifts 
are increased by the amount of gifts picked up from the return of 
his (or her) spouse. 

Exclusions are allowed as a deduction from total gifts in determin- 
ing net gifts subject to tax. Donors are allowed an exclusion not ex- 
ceeding $3,000 of gifts, except gifts of future interests, made to any 
one donee. When gifts made to third parties are divided between 
husband and wife, each spouse is entitled to an exclusion for every 
donee represented in his (or her) total gifts before exclusions (that is, 
after transfers between them); thus each spouse is allowed an exclu- 
sion against his half of the gift to a common donee. An exclusion 
may be less than $3,000; it does not exceed the value of gifts included 
in total gifts before exclusions. 

Total gifts after exclusions are the total included amount of gifts 
for the year after the elimination of exclusions and against which 
deductions are taken in computing net gifts for the year. 

Deduction for charitable, public, and similar gifts is the amount of 
charitable gifts in excess of the exclusions allowed for each charitable 
donee. 

Marital deduction is an amount equal to one-half the value of prop- 
erty interests which qualify for this deduction and were transferred 
by gift to a donee who at the time of the gift was the donor's spouse, 
but the deduction cannot exceed the value of such gifts included in 
total gifts after exclusions. 

Specific exemption of $30,000 is allowed each donor and may be 
taken in its entirety in a single year or spread over a period of years 
at the option of the donor. When the aggregate of $30,000 has been 
taken, no further exemption is allowable. The amount of specific 



288 STATISTICS OF INCOME FOR 1950, PART 1 

exemption taken in the current year is that claimed by donors who 
have not previously used all of their exemption. 

Net gifts for the year are the net gifts subject to tax, that is, total 
gifts after exclusions and deductions for charitable gifts, marital 
deduction, and specific exemption claimed in the current year. Only 
taxable returns have net gifts; nontaxable returns show deductions 
equal to total gifts after exclusions. 

Gift tax for the current year is the gift tax habihty on net gifts for 
the year as reported by the donor. 

Prior years, in reference to gift tax tabulations, apph^ to the interval 
of years between the inception of the present period of gift taxation, 
June 6, 1932, and the beginning of the current year. 

Net gifts for prior years are the aggregate net gifts transferred since 
June 6, 1932, exclusive of the current year gifts. The amount of net 
gifts for prior years is reported by the donor in schedule B on the 
current return, for the purpose of computing the gift tax liability 
for the current year. The amount reported in this schedule may 
exceed the actual net gifts for those years, for the reason that, if more 
than $30,000 of specific exemption was taken before 1943 when a larger 
exemption was allowable, the net gifts for prior years are increased 
by an amount equal to the excess. 

Gift tax Jor prior years is a tax computed on the aggregate net gifts 
for prior years, as part of the current year tax computation. This 
tax may not be the actual tax reported for those years because it is 
computed at current year rates on the aggregate net gifts for prior years 
adjusted to include an amount equal to the specific exemption in excess 
of $30,000 taken before 1943. 

CLASSIFICATION OF GIFT TAX RETURNS 

Gift tax returns are classified as taxable and nontaxable. Taxable 
returns show net gifts and are classified by size of net gifts. Both 
taxable and nontaxable returns are distributed by size of total gift 
plus gift tax. Identical donors are distinguished from other donors; 
and taxable returns of identical donors which show a tax on gifts for 
prior years are classified by size of the aggregate net gifts for prior 
years. Data are presented by these classifications in the gift tax 
tables, but not all items are available for every classification. 

Taxable and nontaxable returns. — Gift tax returns are classified as 
taxable and nontaxable for the current year, based on the existence or 
nonexistence of gift tax liability for 1950. Tax status for prior years 
is determined from the tax (or no tax) on net gifts for prior years, 
reported by the donor for the purpose of computing the current year 
gift tax. 

Net gift classes. — Gift tax returns with net gifts are segregated into 
net gift classes based on the amount of net gifts for the current ye&T. 
Only taxable returns have net gifts. Nontaxable returns have no net 
gifts and are designated "No net gifts." 

Total gift plus gift tax classes. — Gift tax returns are segregated into 
total gift plus gift tax classes based on the sum of total gifts before 
exclusions and the gift tax for the current year. Nontaxable returns 
have no gift tax but are distributed under this classification on the 
basis of total gifts before exclusions. 



STATISTICS OF INCOME FOR 195 0, PART 1 289 

Identical donors. — Identical donor is a term used to indicate an 
individual who made gifts to a donee other than charitable, public, 
and similar organizations both in the current year and in prior years. 
Identical donors are identified from data on the current returns. 
Schedule B shows the net gifts for, and specific exemption taken in, 
prior years. From these data, it can be determined whether the prior 
year gifts were made to donees other than charitable organizations. 
If husband and wife consent to divide gifts between them, each is 
considered a donor of his (or her) respective total gifts before exclu- 
sions, the amount of which includes gifts transferred from the return 
of the other spouse as a result of the mutual consent. 

Net gift for prior years classes. — Gift tax returns of identical donors 
which show a tax for 1950 and also a tax on gifts for prior years are 
segregated into net gift for prior years classes based on the amount 
of aggregate net gifts for prior years as adjusted in schedule B on the 
current year return to include the amount in excess of $30,000 specific 
exemption taken before 1943. 

TABULATED DATA 

Statistical data for gift tax returns for 1950 are tabulated in the 5 
following gift tax tables. Tables 1, 2, and 3 include all gift tax returns, 
taxable and nontaxable. In table 1, taxable returns are tabulated by 
net gift classes and nontaxable returns are in aggregate; in table 2, 
returns are distributed by total gift plus gift tax classes. In table 3, 
types of property transferred by gift are shown in aggregate and also 
whether transferred in trust or otherwise. Tables 4 and 5 present 
data only from the returns of identical donors. Selected data from 
these returns are shown in table 4, by taxable status for the current 
year combined with the taxable status of prior years. A frequency 
distribution of returns for identical donors who show tax for 1950 and 
also for prior years is tabulated in table 5, by size of net gift for 1950 
cross classified by size of net gift for prior years. 

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



TABLES FOR GIFT TAX RETURNS. 

1950 



Fase 

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

before and after exclusions, exclusions, deductions, net 
gifts, tax, and data for gifts to charity, gifts of future 
interests, and gifts to spouse — taxable returns by net gift 
classes and nontaxable returns in aggregate 293-295 

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

exclusions, deductions, net gifts, tax, and data for gifts to 
charity, gifts of future interests, and gifts to spouse — by 
taxable and nontaxable returns and by total gift plus gift 
tax classes 296-301 

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

transferred with corresponding frequency and percentage 
distributions — by types of property 302 

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

exclusions, deductions, net gifts, and tax — by taxable 
status 302 

5. Frequency distribution of taxable returns for identical 

donors who report taxable gifts for prior years — by net gift 
classes and by net gift for prior years classes 303 



291 



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302 



STATISTICS OF INCOME FOR 1950, PART 1 



Table 3. — Gift tax returns for 1960, gifts by types of property in aggregate, in 
trust, and otherwise transferred, with corresponding frequency and percentage 
distributions 

(Money flgares in thousands of dollars] 





property 






Aggregate 


Types of 


Frequency n 


Amount 


Percent of 
total gifts 


Real estate . . . . 


6,766 

13,469 

10,848 

780 

6,137 


163, 514 
573, 667 
198, 664 
8,729 
129, 626 


14.43 


Stocks and bonds 


63.90 


Cash 


18.67 


Insurance 


.82 


Miscpllanenns .^ 


12.18 












Total 


29, 528 


1,064,200 


100. GO 








Gifts transferred in 


trust 


Gifts otherwise transferred 


Types of property 


Fre- 
quency •' 


Amount 


Percent of 
total gifts 
intrust 


Fre- 
quency " 


Amount 


Percent of 

total gifts 

other than 

intrust 


Real estate . 


428 

2,231 

1,274 

173 

781 


15, 151 

182, 553 

31, 535 

1,583 

41,294 


5.67 
67.09 
11.59 
.58 
15.17 


6,376 

11, 782 

9,815 

617 

4,431 


138,363 

391, 114 

167, 130 

7,146 

88,332 


17.47 


Stocks and bonds 


49.38 


Cash 


21.10 


Insurance 


.90 


Miscellaneous 


11.16 






Total 


4,237 


272, 115 


100.00 


26, SOfi 


792, OS-"! 


100.00 



















Table 4. — Gift tax returns for 1950, of identical donors,^'' by taxable status for current 
year and for prior years: Number of returns, total gifts after exclusions, deductions, 
net gifts, and tax 

[Money figures in thousands of dollars] 





Number 

of returns 

for 1950 


Total gifts 

after 
exclusions, 

1960 


Deductions 


Taxable status 


Charitable, 
public, 

and 

similar 

gifts after 

exclusions » 


Marital 
deduc- 
tion' 


Specific 

exemption 

1950' 


Total 
deductions 


Taxable for both 1950 and prior years 

Taxable for 1950 and nontaxable for prior 
years.-. 


4,416 

1,487 

1,399 
4,794 


299, 656 

53,923 

6,708 
31, 100 


71, 669 

366 

4,198 
2,813 


6,343 

3,198 

882 
4,842 


829 

14,995 

628 
23, 445 


78, 731 
18, 658 


Nontaxable for 1960 and taxable for prior 
years.. 


6,708 


Nontaxable for both 1960 and prior years . . 


31,100 


Total 


12,096 


390,287 


78, 936 


16, 265 


39, 897 


134,097 








Net gifts 


Gift tax 


Taxable status 


1960 


Prior 
; years' 


Aggregate 


1960 


Prior 
years' 


Aggregate 


Taxable for both 1960 and prior years 

Taxable for 1950 and nontaxable for prior 
years. 


220,825 
36,366 


1,028,633 


1,249,458 

36,366 

X 197, 722 


01, 292 
4,642 


331,062 


392,364 
4.642 


Nontaxable for 1960 and taxable for prior 
years 


" 197, 722 


" 43, 776 


"43,775 


Nontaxable for both 1950 and prior years 






















Total 


266,190 


1,226,366 


1,482,646 


66,834 


374,838 


440,671 







For footnotes, see pp. 304-306. 



STATISTICS OF INCOME FOR 1950, PART 1 



303 



Table 5. — Taxable gift tax returns for 1960, of identical donors" who report taxable 
gifts for prior years, by net gift classes and by net gift for prior years classes: 
Frequency distribution of returns 

[Classes in thoasands of dollars] 



W 1 = 


Num- 
ber of 
returns 


Net gift for prior years classes i' 


Net gift classes > 


Under 
3 


3 

under 
6 


5 

under 

10 


10 

under 

20 


20 

under 

30 


30 

under 

40 


40 

under 

50 


60 

under 

100 


Taxable returns: 

Under 3 


1,188 
433 
669 
614 
371 
222 
159 
315 
233 
125 
30 
18 
7 

19 
7 
2 
1 


128 
28 
55 
48 
24 
14 
9 
12 
8 
3 
3 


38 
29 
42 
25 
14 
12 
2 
6 
6 
1 


119 
64 
68 
66 
36 
22 
13 
29 
8 
1 


172 
78 

113 
97 
53 
28 
23 
31 
11 
2 
2 


128 
49 
85 
62 
36 
24 
20 
22 
13 
3 
1 


84 
23 
68 
38 
42 
20 
10 
18 
7 
7 


51 

21 

29 

29 

18 

12 

6 

16 

16 

2 

1 


190 


3 UTKier S 


66 


Bunder 10 


89 


10 under 20 


96 


20 under 30. -.. 


46 


30 under 40- 


35- 


40 under 50 


31 


50 under 100 


57 


100 under 200 


44 


200 under 400 


10 


4O0 under 600.. 


5 


600 under 800 






2 


800 under 1,000 








1 








1 


1,000 under 1,500 












1 




1,600 under 2,000 
















2,000 under 2,500 . 


















2, 500 under 3,000 


















3,000 under 3,500 


















3,600 under 4.000 




















4,000 under 4,500 




















4,500 under 5, Ono 


1 

1 


















6,000 under 6,000 


















6,000 under 7,000 


















7,000 under 8,000 


1 










1 








8,000 or more 




































Total - 


4,416 


332 


175 


415 


611 


444 


307 


202 


672 









Net gift for prior years classes >»— Continued 


Net gift classes » 


100 

under 

200 


200 

under 

400 


400 

under 

600 


600 

under 

800 


800 
under 
1,000 


1,000 
under 
1,500 


1,500 
under 
2,000 


2,000 
under 
2,600 


2,500 

or 
more 


Taxable returns: 

Under 3. 


121 
44 
69 
73 
47 
23 
20 
66 
40 
22 
1 


84 
28 
31 
46 
25 
13 
11 
32 
38 
31 
4 
6 
2 
2 
2 


26 

6 

17 

11 

7 

6 

7 

10 

10 

10 

2 

2 

6' 


9 
2 

10 
6 
5 
3 
2 
4 
7 

10 
2 

i' 


11 
1 
2 
3 
5 
4 
2 
8 
6 
6 
1 
1 


8 
3 
7 
5 
4 

2 

6 
9 
7 
4 
3 


5 
1 
1 
3 
2 
2 


3 


11 


3 under 5 




6 under 10 . 


3' 


3 


iniinder^O 


7 


20 under 30 


5 


sounder 40 


4 


40 under 50. 


1 


60 under 100 


5 

1 
4 
2 

i' 

1 

1 


1 
2 
3 

2 

i' 


2 


100 under 200 


7 


200 under 400 


4 


400 under 600 


2 


600 under 800 


2 


800 under 1,000. 




1 


1,000 under 1,500.. 

1,500 under 2,000 


3 
1 


1 


1 
1 


4 
2 


2,000 under 2,500 




1 




1 


2,600 under 3,000.. 
















1 


3,000 under 3,500 




















3,600 under 4,000 




















4,000 under 4,500 





















4,500 under 5,000.. 


















1 


6,000 under 6,000. 




1 
















6,000 under 7,000 


















7,000 under 8,000 




















8,000 or more 








































Total 


610 


366 


119 


61 


50 


60 


29 


16 


6g 







For footnotes, see pp. 304-305. 



304 



STATISTICS OF INCOME FOR 195 0, PART 1 



Footnotes for gift tax tables 1 through 5, pages 293-303 



*Net gift classes are based on th.e 
amount of net gifts for the current year. 

* Gifts of taxpayer reported by spouse 
are amounts deducted from the total gifts 
of the taxpayer and reported by the tax- 
payer's spouse on a separate return as 
provided under the 1948 act. This act 
provides that gifts made by one spouse 
to third parties may be considered as 
made one-half by each spouse if both 
husband and wife signify their consent. 

3 Gifts of spouse reported by taxpayer 
are amounts transferred from the return 
of the taxpayer's spouse as a result of the 
consent by both husband and wife to 
divide equally between them gifts made to 
third parties, as provided under the 1948 
act. 

* Exclusions from total gifts are the first 
$3,000 of gifts (other than gifts of future 
interests) made to any one donee, in- 
cluding charitable donees. In case of a 
consent to divide gifts between husband 
and wife, each spouse is allowed an ex- 
clusion against his half of the gift to a 
common donee. 

"5 Deduction for charitable, public, and 
similar gifts is the value of such gifts in 
excess of the exclusion claimed for each 
charitable donee and previovisly deducted 
from total gifts. 

^ Marital deduction for gifts made to 
the taxpayer's spouse is allowed citizen 
and resident donors to the extent of one- 
half the value of property interests which 
qualify for the deduction, but is allowed 
only to the extent that such gifts are 
included in total gifts after the exclusion 
relating thereto. 

'Specific exemption of $30,000 less the 
sum of amounts allowed in prior years is 
allowed each resident or citizen donor. 
At the option of the donor, the specific 
exemption may be taken in a single year 
or spread over a period of years until 
exhausted. 

*Net gifts for prior years (subsequent 
to June 6, 1932), reported in schedule B 
for the purpose of computing the current 
year gift tax, may exceed net gifts actually 
reported in prior years for the reason 
that, when a specific exemption of more 
than $30,000 was taken before 1943 (when 
a larger exemption was allowable), the 
net gifts for prior years as reported in 
this schedule are increased by an amount 
equal to the exemption taken in excess 
of $30,000. 

» Gift tax for prior years (subsequent 
to June 6, 1932) is tabulated from item 
5, schedule for computation of tax, page 
1, of the current year return. This tax 
on net gifts for prior years may not be 
the actual tax liability reported In those 
years because it is a tax computed at cur- 
Tent year rates, on the net gifts for prior 
years as adjusted in schedule B (ex- 
plained in note 8) . 



*" The number of donees excludes 
donees who received gifts of futiire in- 
terests, but includes charitable donees, 
spouse donees, and all other donees. In. 
order to avoid so far as possible duplica- 
tion in the count of donees, the count is 
based on the number of donees repre- 
sented in gifts other than gifts of future 
interests, reported in schedule A, before 
the division of gifts between spouses. 
However, if husband and wife each re- 
ported a gift to a common donee in sched- 
ule A of their separate returns, there is 
an unavoidable duplication in the count. 
Duplication occurs in all cases where 
spouses reported in schedule A their un- 
divided one-half interest in community 
property gifts. 

" Charitable gifts are the total amount 
of gifts, including gifts of future inter- 
ests, made to charitable, public, and 
similar organization; exclvisions are not 
deducted. 

The num.ber of charitable donees rep- 
resents the number of organizations 
which received these charitable gifts (In- 
cluding gifts of future interests). The 
count is based on the number of donees 
represented in the charitable gifts re- 
ported in schedule A before the division 
of gifts between spouses, but it was not 
possible to determine if the same organ- 
ization is counted more than once on 
account of receiving gifts from two or 
more donors. 

" Gifts of future interests are the 
amounts of property transferred in this 
manner and reported as such in schedule 
A. 

The number of donees who received 
gifts of future interests includes charita- 
ble donees as well as all other donees. 
The number is based on the donees rep- 
resented in gifts of future interests before 
the division of gifts between spouses; 
however, there may be duplication in the 
count on account of husbands and wives 
who reported gifts to a common donee, 
as explained in note 10. 

" Gifts to spouse are gifts made to a 
donee who at time of gift was the donor's 
spouse. The value tabulated is the entire 
value of such gifts. 

" The amounts of net gifts and of gift 
tax for prior years, tabulated (as indicated 
in notes 8 and 9) for nontaxable retTirns, 
probably are understated because sched- 
ule B is not always comiplete on nontax- 
able returns. 

1= Total gift plus gift tax classes are 
based on the sum of the current year total 
gifts before exclusions (that is, after di- 
vision of gifts between spouses) and the 
current year gift tax. Nontaxable returns 
have no gift tax, but are distributed un- 
der this classification on the basis of 
total gifts before exclusions. 



(Footnotes continued on p. 305) 



STATISTICS OF INCOME FOR 1950, PART 1 



305 



Footnotes for gift tax tables 1 through 5, pages 293-S03 



*"The frequency for types of property 
transferred in trust or otherwise is the 
occurrence of each type of property re- 
ported in total gifts before division of 
gifts between spouses; nevertheless, there 
may be some duplication on account of 
spouses who reported their undivided 
one-half interest in community property 
gifts as total gifts, in schedule A. 

^' Identical donors are individuals 
whose current year returns show that 
they made gifts to donees other than 
charitable, public, or similar organiza- 
tions in 1950 and also in prior years (sub- 



sequent to June 6, 1932) . If htisband and 
wife consent to divide between them gifts 
made to third parties, each is considered 
a donor of his or her respective total gifts 
before exclusions, the amount of which 
includes the adjustments resulting from 
the division of gifts between spouses. 

" Net gift for prior years classes are 
based on the aggregate net gifts for prior 
years (subsequent to June 6, 1932) as 
reported in schedule B on the current year 
return. Net gifts for prior years are ad- 
justed in this schedule as explained in 
note 8. 



SYNOPSIS OF 

FEDERAL TAX LAWS 

RELATING TO INDIVIDUAL, FIDUCIARY. ESTATE 
TAX, AND GIFT TAX RETURNS 



INDIVIDUAL AND FIDUCIARY 
INCOME TAX RETURNS 

A. Requirements for filing, exemptions, credit for dependents, ^"" 

and normal tax rates, 1913-50 308-309 

B. Surtax rates and total surtax, 1913-50 318-321 

C. Optional tax (individuals only), 1941-50. ; 323-328 

D. Provisions pertaining to capital gains and losses, 1 922-50. 330-331 

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

paid to foreign countries, 1917-50, and earned income 
credit. 1924-43 332-333 

ESTATE TAX RETURNS 

F. Requirements for filing, specific exemption, and tax credits, 

1916-51 336-337 

G. Tax rates and tax. 1916-51 338-339 

GIFT TAX RETURNS 

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

1924, 1925, and 1932-50 341 

I. Tax rates and tax, 1 924, 1 925, and 1 932-50 342 



307 



308 



STATISTICS OF INCOME FOR 1950, PART 1 



A. — Income tax returns of individuals and fiduciaries: Requirements for filing^ 

for the income years 



Federal tax law i 
(Date of enactment) 



Income year 



Citizens and residents of the 
United States 



Requirements for filing returns " 



Married and living 
with husband or 
wife' 



Net in- 
come 8 



Gross in- 
come ' 
regardless 
of amount 
of net 
income 



Single; married and 
not living with hus- 
band or wife; < fidu- 
ciaries ' 



Net in- 
come ' 



Gross in- 
come ' 
regardless 
of amount 
of net 
income 



TarifEAct(Oct. 3, 1913). 



Revenue Act of: 

1916(Sept. 8, 1916). 
1916 as amended.... 
1917(Oct. 3, 1917).. 



1918(Feb. 24, 1919). 

1921 (Nov. 23, 1921) . 
1924 (June 2, 1924).. 



1926(Feb. 26, 1926). 



1928 (May 29, 1928). 



Mar. 1, 1913 
through Dec. 31, 
1915. 



1916. 
}l917- 

1918- 



1,1919,1920 

1921, 1922, 1923- 

1924 



1925,1926,1927.. 
1928. 



1929- 



1932 (June 6, 1932) 

1934 (May 10, 1934) 

1936 (June 22, 1936) 

f 1938 (May 28, 1938) 

■^Internal Revenue Code (Feb. 10, 
[ 1939). 21 
Revenue Acts amending Code: 22 

1940 (June 25, 1940) 

1941 (Sept. 20, 1941) 



,1930, 1931. 

1932, 1933. 

1934, 1935. 
1936, 1937. 

1938 

1939 



$3, 000 

3,000 
2,000 

2,000 

2,000 

2,000 

2,500 
3,500 



■ 3, 500 



2,500 
2,500 
2,500 



1942 (Oct. 21, 1942) 

Individual Income Tax Act 

of 1944 (May 29, 1944) 

1945 (Nov. 8, 1945) 

1948 (April 2, 1948) 



1940. 
1941. 
1942- 



1944, 1945, 1946, 
1947. 

1948,1949,1950 



$5, 000 
5,000 

5,000 



5,000 
5,000 
5,000 



2,000 
1,600 
1,200 
1,200 
25 624 

500 

600 



$3, 000 

3,000 
1,000 

1,000 

1,000 

1,000 

1,000 
1,500 



1,500 



1,000 
1,000 
1,000 



$5, 000 
5,000 

5,000 



5,000 



5,000 
5,000 
5,000 



800 
760 



500 
600 



For footnotes, see pp. 310-317. 



STATISTICS OF INCOME FOR 1950, PART 1 



309 



■exemptions, credit for dependents, and normal tax rates under the Federal tax laws, 
19 IS through 1950 



Citizens and residents of the United States— Continued 



Nonresident aliens " 



Exemptions ' 



Married 

and 
living 
with 
husband 
or wife; 
head of 
family 



Single; 
married 
and not 
living 
with 
husband 
or wife; 
not head 
of family: 
fiduci- 
aries ^ 



Credit 

for 
each 

de- 
pend- 
ent" 



Normal tax computation 



Exemptions 



Net income subject to 
normal tax " — portion 
taxed at each rate 



Rate 
(per- 
cent) 12 



Married 

and 

living 

with 

husband 

or wife; 

head of 

family 



Single; 
married 
and not 

living 

with 
husband 
or wife; 
not head 
of family 



Credit 
for 
each 
de- 
pend- 
ent 



Nor- 
mal 
tax 
rate 
(per- 
cent) 



$4,000 

4,000 
2,000 

2,000 

2,000 

" 2, 500 

2,600 
3,500 



3,500 



2,500 
2,500 
2,500 

2,000 
1,500 

1,200 

26 1, 000 
1,200 



$3,000 

3,000 
1,000 

1,000 

1,000 

1,000 

1,000 
1,500 



1,500 



1,000 
1,000 
1,000 

800 
750 

500 

500 
600 



All. 



$200 
200 
200 
400 

400 
400 



400 



400 
400 
400 

400 
400 

350 

500 
600 



All 

[First $2,000 

i Amount over $2,000.. 

/First $4,000 

I Amount over $4,000.. 

/First $4, 000 

t Amount over $4,000.. 

/First $4,000 

\ Amount over $4,000. . 

First $4, 000 

Second $4,000 

Amount over $8,000. . 

First $4, 000 

Second $4,000 

Amount over $8,000.. 

[First $4,000 

■^Second $4,000 

[Amount over $8,000. 

[First $4,000 

< Second $4,000 

I Amount over $8,000. 

First $4,000 

-^Second $4,000 

[Amount over $8,000. 

/First $4,000 

\Amount over $4, 000.. 

All . 



All. 

All. 
All. 

All. 

All. 
All. 



2 
2 

4 

6 
12 

4 

8 
16 4 
16 8 

2 
4 
6 

3 
5 

3 

5 

»9 Vi 
19 2 
19 4 

3 
5 
4 



23 4 

4 



27 3 
27 3 



$4,000 



$3, 000 



(14) 
(14) 

1,000 
1,000 

1,500 

1,500 

1,600 

1,600 

1,000 

1,000 
2» 1, 000 

20 1, 000 

20 800 
20 750 

20 500 

20500 
20 600 



(14) 

(») 
1,000 

1,000 
1,500 
1,500 
1,500 

1,600 

1,000 

1,000 
20 1, 000 

20 1, 000 

20 800 
20750 

20500 

20500 
20 600 



(14) 

(") 
(") 

(") 
CO 
(") 
(") 

CO 

(17) 

CO 

(20) 
(20) 



(20) 
(20) 

(20) 



(20) 
(20) 



18 6 

18 5 
18 5 
18 4 
18 5 

18 8 

18 4 

20 10 

SO 10 



20 23 15 

20 27^ 

2030 



2030 
2030 



310 



STATISTICS OF INCOME FOR 1950, PART 1 



Footnotes for table A 



1 There are several statutes which., while 
they do not pertain to the items set forth 
in this table, do contain provisions per- 
taining to related items. References to 
such statutes are made in footnotes to 
this table as follows: Note 6 (c), par. 6, 
and note 6 (d) , par. 5, refer to provisions 
of the National Industrial Recovery Act; 
notes 5, 6 (c), par. 8, and note 9 refer to 
provisions of the Revenue Act of 1937; the 
last two paragraphs of note 7 refer to the 
Public Salary Tax Act and the Revenue 
Act of 1939, respectively; and notes 3 and 
24 refer to the Current Tax Payment Act 
of 1943. 

2 (a) For 1913 through 1917, individuals 
were required to file returns on a calendar 
year basis; for 1918 and subsequent years, 
returns are permitted for a fiscal year 
other than that ending Dec. 31, except on 
Form 1040A for 1941-43, Form W-2 for 
1944-47, or on Form 1040A for 1948 and 
subsequent years. 

(&) For 1913 through 1915, a citizen or 
resident of the United States, whose net 
income was less than $20,000 and for 
whom a full return was made by with- 
holding agent, was not required to file a 
return. 

(c) For 1921 and subsequent years, citi- 
zens deriving a large percentage of their 
gross income from sources within a pos- 
session of the United States are required 
to file returns for all income derived from 
sources within the United States, or from 
sources within or without the United 
States received within the United States, 
regardless of amount. 

(d) For 1925 through 1942, citizens who 
are nonresidents of the United States for 
more than 6 months of the year are not 
required to report earned income from 
sources without the United States, and 
are not required to file returns unless 
their gross income or net income, exclu- 
sive of earned income from sources with- 
out the United States, equals or exceeds 
the amount indicated in this table under 
"Requirements for filing returns." Be- 
ginning 1943 the foregoing provisions 
apply only where the period of nonresi- 
dence covers the entire taxable year. For 
1932 and subsequent years, (1) the ex- 
clusion from gross income of earned 
income from sources without the United 
States does not apply to amounts paid by 
the United States or any agency thereof 
and (2) the compensation of resident 
alien employees of foreign governments 
is excluded from gross income under cer- 
tain conditions. See section 116(h), 
Revenue Act of 1936, which subsection 
(h) was added to section 116, Revenue 
Act of 1934, by Public, No. 374, Seventy- 
fourth Congress, and which is retroactive, 
subject to the statutory period of limita- 
tion. I 



(e) For 1941 through 1947, members of 
the Armed Forces serving abroad or on 
sea duty may postpone the filing of re- 
txirns until the 15th day of the sixth 
month following the month in which they 
return to the United States but not 
beyond June 15, 1948. 

For 1950, members of the Armed Forces 
serving in the combat zone of Korea may 
defer filing so long as they are in the 
combat zone plus any period of hospital- 
ization outside the U. S., attributable to 
injury received while serving in such zone, 
plus 180 days. 

(/) Beginning 1944, earnings received 
in respect to the services of a minor are 
the income of the minor (even though 
such amounts are not received by the 
minor) by or for whom a return must be 
filed if the gross income equals or exceeds 
the required amount for filing a return. 

3 The amount of income for which mar- 
ried persons are required to file a return 
is the combined net income of the spouses 
for 1913-20; either the combined net 
income or the combined gross income for 
1921-39; the combined gross income for 
1940-42; the combined gross income for 
1943 unless one spouse has gross income 
in excess of $624, in which case a return 
is required for that spouse on account of 
the victory tax, also a return is required 
under the Current Tax Payment Act if 
there was a tax liability for 1942, regard- 
less of the amount of 1943 income; and 
the separate gross income of husband or 
wife for 1944-50. Throughout the entire 
period, husband and wife file separate 
returns unless the combined income is 
included in a joint return; a joint return 
may be filed even though one spouse has 
no income. 

For 1943, married persons, not liable for 
a 1942 tax, whose combined gross income 
is less than $1,200 and whose separate 
gross incomes are not greater than $624, 
should file a return to claim refund of 
any tax that may have been withheld on 
wages; beginning 1944, any spouse with 
less than the required amount of gross 
income, which includes wages subject to 
withholding, should file a return to claim 
refund of tax withheld unless such income 
is included in a combined return. 

^For 1943, a return is required if there 
was a tax liability on 1942 income, regard- 
less of the gross income for 1943. Also, 
an individual with less than $500 gross 
income which includes wages subject to 
withholding and who was not liable for a 
1942 tax should file a return to claim 
refund of tax withheld; for 1944 and sub- 
sequent years, persons with gross income 
less than the amounts shown, which in- 
cludes wages subject to withholding, 
should file to claim refund of tax with- 
held. 



(Footnotes continued on p. 311) 



Statistics of income for 1950, part i 



311 



Footnotes for tahle A — Continued 



"For 1936 and prior years, income 
from an estate or trust taxable to the 
fiduciary is required to be reported on the 
Individual income tax return, Form 1040, 
while income from an estate or trust not 
taxable to the fiduciary is required to be 
reported on the fiduciary return of in- 
come, Form 1041, the requirements for 
filing being the same as for a single per- 
son, except that a return is required for 
every estate or trust of which any bene- 
ficiary is a nonresident alien. Beginning 
with 1937, all income from an estate or 
trust is required to be reported on the 
fiduciary income tax return. Form 1041, 
the requirements for filing continuing to 
be the same as for a single person, with 
the exception previously mentioned, and 
with the additional requirement, for 1938 
and subsequent years, that a return must 
be filed by every trust having a net 
income of $100 or more. 

«Net income means the excess of gross 
Income (see note 7 below) over deductions 
as defined in the various revenue acts. 
Net income for fiduciary returns means 
net income taxable to fiduciary. The 
variations in certain deductions allowable 
in computing net income follow: 

(a) Amortization of buildings, machin- 
ery, equipment, or other facilities con- 
structed or acqiiired on or after Apr. 6, 
1917, for the production of articles con- 
tributing to the prosecution of the war 
is included to a reasonable amount in 
business deductions, for any taxable year 
ending before Mar. 3, 1924. Amortization 
of the cost of emergency facilities, com- 
pleted or acquired after Dec. 31, 1939, 
may be written off over a 60-month period 
instead of through the ordinary deprecia- 
tion and obsolescence deduction. If the 
60-month period extends beyond Sept. 29, 
1945, the date proclaimed by the Presi- 
dent as ending the emergency period, the 
taxpayer may elect to use an amortization 
period shorter than 60 months and recom- 
pute the deduction for each year involved. 
Similarly, emergency facilities completed 
or acquired after Dec. 31, 1949 and before 
a date to be proclaimed by the President 
as ending the emergency period may be 
written off over a 60-month period. (The 
amount of the amortization deduction is 
not tabulated separately in Statistics of 
Income, except for 1945; it is included in 
business deductions for all years.) 

(b) Contributions or gifts made by in- 
dividuals within the year to corporations, 
associations, or societies, organized and 
operated exclusively for religious, chari- 
table, scientific, or educational purposes, 
to an amount not in excess of 15 percent 
of the taxable net income computed 
without the benefit of the deduction for 
such contributions (and, for 1942-43 also 
without the benefit of the deduction for 



medical expenses) , are, In general, de- 
ductible for 1917-43; for 1944-50, contri- 
butions are allowed to the extent of 15 
percent of adjusted gross income. For 
1938 and thereafter, such contributions 
are deductible only if actually paid dur- 
ing the taxable year; for 1938-39, only if 
paid to or for the use of domestic organi- 
zations; and for 1940-50, only if paid to 
or for the use of organizations created in 
or under the laws of the United States 
or any possession thereof. 

Section 214 of the Revenue Act of 1924 
introduces the provision that, if in the 
taxable year and in each of the 10 pre- 
ceding taxable years, the amount of chari- 
table contributions (plus, for 1928 and 
thereafter, the amount of income taxes 
paid during such year in respect of pre- 
ceding taxable years) exceeds 90 percent 
of the net income for each such year, the 
full amount of such contributions or gifts 
is deductible. 

(c) Losses: For 1913 and subsequent 
years, losses actually sustained during the 
taxable year, incurred in trade or business 
or arising from fire, storm, or shipwreck; 
other casualty or theft, 1916 and there- 
after; and war losses occurring after Dec. 
7, 1941, not compensated by insurance or 
otherwise, are deductible. 

For 1916 and 1917, losses sustained dur- 
ing the taxable year in transactions en- 
tered into for profit but not connected 
with trade or business, were deductible 
only to the extent of the aggregate income 
from such sources; for 1918 and subse- 
quent years, such losses are, in general, 
deductible. Certain variations and ex- 
ceptions are outlined in the following 
paragraphs : 

Beginning 1919, losses sustained by 
virtue of securities becoming worthless 
during the taxable year are deductible. 
For treatment of losses due to securities, 
which are capital assets, becoming worth- 
less, for 1938 and thereafter, see table D, 
note 1, p. 334. 

For 1921 and thereafter, losses resulting 
from the sale of securities after Nov. 23, 
1921, are not deductible when substanti- 
ally identical securities are acquired or 
reacquired within 30 days before or after 
such transaction. 

For 1924 and subsequent years, loss on 
the sale or exchange of capital assets is 
treated as shown in table D, pp. 330-331. 

For 1932 and 1933, losses from sales or 
exchanges of stocks or bonds held less 
than 2 years, other than bonds issued by 
a government or political subdivision 
thereof, are allowed only to the extent of 
the gain from such sales or exchanges, 
except that persons dealing in securities 
or engaged in the banking business were 
allowed to deduct the full amount of such 
losses. The Revenue Act of 1932 allowed 
the excess of such losses to be carried 
forward and applied against such gains 



(Footnotes continued on p. 312) 



312 



STATISTICS OF INCOME FOR 195 0, PART 1 



Footnotes for table A — Continued 



for ttie next succeeding year, but this 
carryover was nullified by section 218(b), 
National Industrial Recovery Act; section 
218(d) of this Act also provided that no 
part of any loss disallowed to a partner- 
ship should be allowed as a deduction to 
a member of such partnership in comput- 
ing net income for 1933. 

For 1934 and subsequent years, losses 
from wagering transactions are allow- 
able, but only to the extent of the gains 
from such transactions; losses are not 
deductible when resulting from sales or 
exchanges of property, directly or indi- 
rectly, between members of a family or, 
except in case of distributions in liquida- 
tion, between an individual and a corpora- 
tion in which such individual owns, 
directly or indirectly, m^ore than 50 per- 
cent in value of the outstanding stock of 
the corporation. 

For 1937 and subsequent years, losses 
are not deductible when resulting from 
sales or exchanges of property between (1) 
a grantor and a fiduciary of any trust, 

(2) a fiduciary of a trust and a fiduciary 
of another trust, if the same person is a 
grantor with respect to each trust, and 

(3) a fiduciary of a trust and a beneficiary 
of such trust. 

For 1942 and thereafter, losses from, in- 
voluntary conversion of property are de- 
ductible in cases of business property or 
property the acquisition of which was a 
transaction entered into for profit. (Also 
see involuntary conversions, table D, note 
1, p. 334.) 

(d) The provisions pertaining to net 
loss for prior year (excess of deductions 
over gross income with certain adjust- 
ments and limitations) are summarized 
in the following paragraphs: 

A net loss for any taxable year begin- 
ning after Oct. 31, 1918, and ending prior 
to Jan. 1, 1920, may be deducted from the 
net income of the preceding year, a re- 
determination of taxes for the preceding 
year being made. When the net loss ex- 
ceeds the net income for the preceding 
year, the amount of such excess is to be 
deducted from the net income of the suc- 
ceeding taxable year. 

There is no provision for deduction of 
net loss incurred in 1920. 

A net loss sustained in any year, 1921 
through 1929, may be deducted from the 
net income of the succeeding taxable year, 
and if such loss exceeds the net income of 
the first succeeding year, the amount of 
such excess is to be allowed in the second 
succeeding year. A net loss for 1930 may 
be carried forward and deducted from the 
net income of the first succeeding year 
only. (The prior year loss is not deducted 
from net income as tabulated in Statistics 
of Income.) 

There is no provision for deduction of a 
net loss incurred in 1931 through 1938. 
(The Revenue Act of 1932 provides for a 
net loss carryover to the first succeeding 



year only, but this provision was never 
in effect, being nullified by section 218(a) , 
National Industrial Recovery Act.) 

Individuals engaged in trade or busi- 
ness, incurring a net operating loss in any 
taxable year beginning on or after Janu- 
ary 1, 1939, are allowed a net operating 
loss deduction, in succeeding years (vary- 
ing from 2 to 5) , to the extent that such 
loss exceeds the net income of the pre- 
ceding years (var3ang from 1 to 2, but 
not before 1941) to which carrybacks 
vaust first be xnade. The net operating 
loss deduction, reported in other deduc- 
tions for 1940-43 and in business deduc- 
tions for 1944r-50, is only the amotmt car- 
ried forward. (Net operating loss deduc- 
tion is tabulated separately among busi- 
ness deductions in Statistics of Income 
for 1945 only and is reflected in the net 
income (or deficit) for 1940-43 and ad- 
justed gross income (or deficit) for 
1944-50.) 

(e) For 1942 and thereafter, deduction 
is provided for amortizable bond pre- 
mium. 

For 1942 and thereafter, a deduction is 
allowable for medical expenses paid dur- 
ing the taxable year for the taxpayer, 
spouse, and dependents, which exceed 
any reimbursenaent received. For 1942- 
43, the deduction is allowed to the extent 
that such expenses exceed 5 percent of 
the net income computed without regard 
to such expenses but limited to $2,500 In 
the case of the head of a family or mar- 
ried persons filing a joint return, or to 
$1,250 in the case of other individuals. 
For 1944-50, the deduction is allowed to 
the extent that medical expenses exceed 
5 percent of adjusted gross income but 
limited for 1944-47 to $2,500 if more than 
1 exemption (surtax exemption, for 1944r- 
45) is allowed or to $1,250 if only 1 exemp- 
tion is allowed, and limited for 1948-50 
to a maximum of (a) $1,250 if only 1 
exemption is allowed, (b) $2,500 if single 
or married and filing a separate return 
and more than 1 exemption is allowed, 
or (c) if married and filing a joint re- 
turn, $2,500 if 2 exemptions, $3,750 if 3 
exemptions, or $5,000 if 4 or more exemp- 
tions are allowed (exemptions for age and 
blindness are not included). 

For 1944-47, there is a special deduc- 
tion for blindness of taxpayer and his 
spouse on a joint return, the deduction 
being $500 for each. (For 1948 and sub- 
sequent years, an additional exemption 
is provided in lieu of this deduction.) 

(/) No deductions are reported on Form 
1040A for 1941-43 and 1948-50. Form W-2 
for 1944-47, or on short-form 1040 for 
1944-50; however, the optional tax on 
such returns makes allowance for deduc- 
tions. (See table C, note 5, p. 329.) 

An optional standard deduction is pro- 
vided in lieu of nonbusiness deductions 
for 1944 and subsequent years. If the 



(Footnotes continued on p. 313) 



STATISTICS OF INCOME FOR 1950, PART 1 



313 



Footnotes for table A — Continued 



adjiisted gross Income is less tlian $5,000, 
the staiidaxd deduction is approximately 
10 percent thereof and is allowed auto- 
matically through use of the optional tax. 
If the adjusted gross income is $5,000 or 
more, the standard deduction for 1944-47 
is $500 and for 1948-50 is the smaller of 
$1,000 or 10 percent of the adjusted gross 
income, except that for a married person 
filing a separate return the standard de- 
duction is $500. (In Statistics of Income 
for 1941-43, gross income on Form 1040A 
is tabulated in lieu of net income; for 
1944 and subsequent years neither the 
net income nor the standard deduction 
is tabulated for those individuals who 
elect the standard deduction.) 

'' Gross income, in general, includes all 
gains, profits, and income derived from 
any source whatever except such as is spe- 
cifically exempt from income tax. 

(a) The following items, under certain 
conditions, are among the exclusions from 
gross income: 

1913 and thereafter — 

Proceeds of life insurance policies 
paid upon the death of the insured. 
Wholly tax-exempt interest. 
The value of property acquired by 

gift, bequest, devise, or descent. 
Amounts received as retxirn of pre- 
miums paid under life insiirance, 
endowment, or annuity contracts. 
1913 through 193&— 

Compensation of all ofllcers and em- 
ployees of a State or political sub- 
division thereof, including public 
school teachers, if not paid by the 
United States. (For 1939 and 
thereafter, see note 7(b), below.) 
1918 and thereafter — 

Compensation for injiories or sick- 
ness. 
So much of the amount received dur- 
ing World War I by a person in the 
military or naval forces of the 
United States as salary or compen- 
sation in any form from the United 
States, for active services in such 
forces, as did not exceed $3,500. 

1921 and thereafter — 

Amounts received as compensation, 
family allotments and allowances, 
or as pensions from the United 
States for service of beneficiary or 
another in military or naval forces 
of the United States in time of war. 

Rental value of a dwelling house fur- 
nished to a minister of the gospel. 

Receipts of shipowners' mutual pro- 
tection and indemnity associations. 

1922 through 1931— 

So much of the amount received as 
dividend or interest from domestic 
building and loan associations, op- 
erated exclusively for purpose of 
making loans to members, as does 
not exceed $300. 



1925 and thereafter — 
Earned income from soiirces without 
the United States. (Also see note 
2(d), p. 310.) 
1928 through 1938 — 

Salaries of teachers in Alaska and 
Hawaii, if not paid by the United 
States. 
1932 and thereafter — 
Compensation of employees of foreign 
governments. 
1938 and thereafter — 
Income exempt under treaty. 

1940 and thereafter — 
Compensation of employees of the 

Commonwealth of the Philippines. 
Amounts received under Federal old- 
age and survivors insurance bene- 
fits, Title II, Social Security Act. 

1941 through 1948 — 
Compensation received by noncom- 
missioned personnel for active serv- 
ice in the military or naval forces 
of the United States. (Prior to en- 
actment of the Revenue Act of 1945 
and Public Law 384, Eightieth Con- 
gress, only $250 if single or $300 IE 
married or head of a family were 
excluded for 1942, and $1,500 during 
1943-44. The additional exclu- 
sions, made retroactive, are not re- 
flected in the salary tabulated in 
Statistics of Income for the years 
1941 through 1944.) 

1942 and thereafter — 

Disability pay for sickness or injury 
resulting from active service in the 
armed forces of any country. 

1943 through 1948 — 

Active service pay, not exceeding 
$1,500, of commissioned officers in 
the military or naval forces of the 
United States. 

1944 and thereafter — 
Mustering-out payments with respect 

to service in the military or naval 
forces of the United States. 

Compensation received in respect of 
services of a minor is excluded from 
the gross income of the parent (re- 
ported on the minor's return if re- 
quired to be filed) . 
1950 — 

Beginning June 25, 1950, all pay of 
enlisted men and warrant oflScers 
and the first $200 per month paid 
to commissioned oflacers for active 
service in combat zones (designated 
by the President) . 

(b) The two following paragraphs per- 
tain to certain salaries which are to be 
included in gross income, as indicated: 

Prior to 1932 the taxability of the sal- 
aries of Federal judges was the subject of 
considerable litigation. The Revenue Act 
of 1932 made the compensation of the 
President and of Federal judges who took 
ofBce after June 6, 1932, taxable. By the 



(Footnotes continued on p. 314) 



282984 — 54- 



-21 



314 



STATISTICS OF INCOME FOR 1950, PART 1 



Footnotes for table A — Continued 



Public Salary Tax Act of 1939, the sal- 
aries of Federal judges who took ofiace on 
or before June 6, 1932 were made taxable, 
as well as the compensation for personal 
services rendered after Dec. 31, 1938, as an 
oflacer or employee of a State, or any 
political subdivision thereof or any agency 
or instrumentality of any one or more of 
the foregoing. (See excltision for 1913 
through 1938 above.) 

Section 107 of the Code, added by the 
Revenue Act of 1939, provides that, for 
any taxable year beginning after Dec. 31, 
1938, in the case of compensation (a) re- 
ceived from personal services rendered by 
an individual in his individual capacity, 
or as a member of a partnership, and 
covering a period of five calendar years or 
more from the beginning to the comple- 
tion of such services, (b) paid (or not 
less than 95 percent of which is paid for 
1939 and 1940; 75 percent for 1941) only 
on the completion of such services, and 
(c) required to be included in gross in- 
come of such individual, the tax attrib- 
utable to such compensation shall not be 
greater than the aggregate of taxes which 
would have been paid had the compensa- 
tion been received in equal portions in 
each of the years in the period. Begin- 
ning 1942, practically the same provision 
obtains, except that the time element is 
reduced to 3 years and the portion of 
compensation so received is increased to 
80 percent. (For method of tabulating 
such compensation reported for 1950, see 
p. 13.) 

* Exemptions are termed "personal ex- 
emption" for 1913-43, "normal-tax ex- 
emption" and "surtax exemption" for 
1944-45, and "exemption" for 1946 and 
thereafter. For 1948-50, additional ex- 
emptions are allowed for age 65 or more 
and for blindness of the taxpayer and /or 
spouse (if a joint return is filed). 

Exemption is allowed as a credit against 
net income for purposes of normal tax 
only for 1913-33, for both normal tax 
and surtax for 1934 and thereafter, except 
that for 1944-45 on a joint return where 
the adjusted gross income of one spouse 
is less than $500 the normal-tax exemp- 
tion is $500 plus the adjusted gross in- 
come of such spouse. 

Personal exemption for 1913-23 is de- 
termined by the marital status of the 
taxpayer on the last day of the taxable 
year; for 1924-43, if the taxpayer's status 
changes during the year, the personal ex- 
emption is apportioned according to the 
number of months during which the tax- 
payer occupied each status, except that 
for individuals filing Form 1040A, the 
marital status is determined as of De- 
cember 31 for 1941 and as of July 1 for 
1942-43 and the personal exemption is not 
prorated. For 1944 and thereafter, mari- 
tal status is determined as of the close of 
the taxable year, or if one spouse dies 
diiring the year as of the time of such 



death, and no proration of exemption Is 
reqiiired. Head of family status is ap- 
plicable only for 1916-43. 

Personal exemption for the period 
March 1 through December 31, 1913 is % 
of the amount shown. For 1921 and 
subsequent years, citizens deriving a large 
percentage of their income from sources 
within a possession of the United States 
are allowed the same exemption as a sin- 
gle person. 

'For 1937, certain trusts which per- 
mitted accumulation of income were not 
allowed the exemption; for 1938 and sub- 
sequent years, a credit of $100 against 
the net income of a trust was substituted 
for the exemption. 

" The credit against net income allowed 
individuals for each dependent, under 18 
years of age or incapable of self-support 
because mentally or physically defective, 
is determined by the number of such de- 
pendents acttially receiving their chief 
support from the taxpayer on the last day 
of the taxable year, for 1931 and prior 
years; for 1932-43, if the taxpayer's status, 
with regard to dependents, changes dur- 
ing the taxable year, the credit for de- 
pendents is apportioned according to the 
number of months during which the tax- 
payer occupied each status, except in the 
case of taxpayers filing Form 1040A, for 
1941-43, for which see table C, note 2, p. 
329. For 1941-43, if the taxpayer is head 
of a family wholly by reason of one or 
more dependents for whom he wotild be 
entitled to credit, such credit is disallowed 
with respect to one such dependent. For 
1944-50, an exemption is allowed for each 
closely related dependent specified by law 
whose gross income for the taxable year 
is less than $500 and over half of whose 
support was received from the taxpayer. 

Credits for dependents are allowed for 
normal tax only, 1917-33; for both normal 
tax and surtax, 1934-43; for surtax only, 
1944-45; and for both normal tax and 
surtax, 1946 and thereafter. 

The credit for dependents is not ap- 
plicable to citizens deriving a large per- 
centage of their gross income from sources 
within a possession of the United States, 
1921 and subsequent years. 

"The normal tax rates are applied to 
the balance of net income after deduct- 
ing the following credits (however, for 
optional tax paid in lieu of normal tax 
and surtax for 1941 and thereafter, see 
table C, pp. 323-328) : 

(a) Personal exemption, 1913-16; per- 
sonal exemption and credit for depend- 
ents, 1917-43; normal-tax exemption (for 
taxpayer and spovise), 1944-45; and all 
exemptions, 1946 and thereafter. 

(&) Dividends on stock of domestic 
corporations, 1913 through 1935 (other 
than (1) corporations deriving a large 
percentage of their gross income from 



(Footnotes continued on p. 315) 



STATISTICS OF INCOME FOR 19 50, PART 1 



315 



Footnotes for table A — Continued 



sources within a possession of the United 
States, 1921 through 1935, (2) China 
Trade Act corporations, 1922 through 
1935, and (3) corporations exempt from 
tax, 1932 through 1935) , and dividends on 
stoclc of foreign corporations receiving a 
certain amount of income from sources 
within the United States, 1913 through 
1933. (For 1936 and subsequent years, 
no dividends are deductible except those 
on share accounts in Federal savings and 
loan associations issued prior to Mar. 28, 
1942.) 

(c) Income upon which the tax has 
been paid or withheld for payment at the 
source, 1913 through 1917. (This amount 
was not tabulated separately in Statistics 
of Income.) 

(d) Interest on obligations issued after 
September 1, 1917 and before March 1, 
1941, by the United States or any instru- 
mentality thereof (other than Treasury 
notes of the National defense series) to 
the extent that such interest is required 
to be included in gross income. (See 
Public Debt Act of 1941, sec. 4.) 

(e) The earned income credit allowed 
individuals, 1934-43. (See table E, p. 333.) 

12 The normal tax rate is that for the 
calendar year. In the case of a rate 
change during a fiscal year, tlie total tax 
is prorated, except that, for fiscal years 
beginning in the period Jan. 1, 1934 
through July 1, 1941, the rate is that for 
the year in which the taxable year begins. 

" In general, nonresident aliens are re- 
quired to file income tax returns for all 
taxable income from sources within the 
United States regardless of amount, unless 
total tax has been paid at source. 

"For 1918 through 1920, nonresident 
aliens are allowed the personal exemption 
($1,000 if single, $2,000 if married) and 
the credit for each dependent ($200) , only 
when the country of which the nonresi- 
dent alien is a citizen either imposes no 
income tax or allows similar credit to 
citizens of the United States not residing 
within such foreign country. (See notes 
17, 18, and 20, below.) 

15 For combined net income in excess of 
$5,000, personal exemption is $2,000, but 
in no case shall the tax exceed that com- 
puted with an exemption of $2,500 by 
more than the amount of net income in 
excess of $5,000. 

" Tax for 1923, computed at these rates, 
was reduced 25 percent by credit or refund 
under section 1200(a), Revenue Act of 
1924. 

"For 1921 through 1935, credit for de- 
pendent is allowed only to nonresident 
aliens residing in Canada or Mexico, the 
credit being $400 for each dependent. 
(For limitation applicable to 1936 and 
subsequent years, see note 20, below.) 



"For 1922 through 1933 on net income 
attributable to compensation for labor or 
personal services actually performed in 
the United States, a nonresident alien 
who is a resident of Canada or Mexico 
receives benefit of normal tax rate pro- 
vided for United States citizens. For 
1934 and 1935, the rate of normal tax is 
the same for all individuals. (For 1936 
and thereafter, see note 20, below.) 

i» These reduced rates for 1929 are pro- 
vided by Joint Resolution of Congress, 
No. 133, approved by the President Decem- 
ber 16, 1929. 

-" Beginning 1936, the returns of non- 
resident aliens are divided into two 
groups — (1) those who are engaged in 
trade or business within the United 
States or have an office or place of busi- 
ness therein at any time within the tax- 
able year, and (2) those who do not have 
an office or place of b\isiness within the 
United States. 

The aliens described in (1) above are 
allowed the exemption shown (and in the 
case of residents of Canada or Mexico 
only, credit for dependents) but are sub- 
ject to the same tax rates upon their net 
income from sources within the United 
States as are provided for citizens of the 
United States. (The returns of these 
aliens are included in Statistics of Income 
prior to 1949.) 

Aliens in (2) above compute a tax on 
gross income from sources within the 
United States (without exemption or 
credit for dependents) at the rates shown. 
Except in the case of a resident of Can- 
ada, such aliens having more than a 
specified amount of gross income from 
sources within the United States use the 
exemption shown and the normal tax and 
surtax rates for citizens of the United 
States in computing a tax on net income, 
which tax is compared with the tax com- 
puted on gross income (described 
above) — the larger of the two taxes being 
the tax liability. Residents of Mexico 
only are permitted to claim the credit for 
dependents in computing the tax at nor- 
mal tax and surtax rates. For variations 
from these general statements, for excep- 
tions to the rates shown, and for provi- 
sions pertaining to such aliens residing 
in countries with which treaties are in 
effect, see supplement H of the Revenue 
Act of 1936 and corresponding provisions 
of later acts. (The returns of these aliens 
are not included in Statistics of Income 
for 1936 and subsequent years.) 

==1 The Internal Revenue Code, enacted 
Feb. 10, 1939, codified certain general laws 
of the United States and parts of such 
laws relating exclusively to internal reve- 
nue, in force on Jan. 2, 1939, and repealed 
all such laws and parts of laws codified 
therein as of the effective dates of the 
respective corresponding provisions of the 
Code. 



(Footnotes continued on p. 316) 



316 



STATISTICS OF INCOME FOR 19 50, PART 1 



Footnotes for table A — Continued 



=2 Revenue Acts passed after Feb. 10, 
1939 (the date of the enactment of the 
Internal Revenue Code) are not complete 
taxing statutes in themselves, but consist 
of amendments to the Code. There is no 
one eflecoive date for all provisions of 
each act; some of the provisions are retro- 
active, others apply to the current tax 
period, while still others are effective for 
future taxable years. 

2' For 1940 there is superimposed upon 
the total tax, the defense tax, which is 
10 percent of the total tax. The defense 
tax is computed on the total tax before 
applying any credits, and is limited to an 
amoiuit not more than 10 percent of the 
net income In excess of the total tax com- 
puted without regard to the defense tax. 

24 The Current Tax Payment Act of 1943 
(enacted June 9, 1943), while not affect- 
ing items in this table, provided: 

(a) Current collection of the Income 
and victory tax liability of individuals, 
beginning July 1, 1943, through an in- 
crease in the rate of withholding upon 
salaries and wages and through payments 
on declaration of estimated tax. The 
withholding tax rate provided by earlier 
legislation (see note 25 (d), below) was 
increased to 20 percent of the excess of 
each wage payment over the withholding 
exemption allowable, effective for the first 
complete payroll period after July 1, 1943. 
Persons receiving more than specified 
amounts of income not subject to with- 
holding were required to file, on or before 
Sept. 15, 1943, a declaration of estimated 
tax for the taxable year. After deducting 
the estimated tax to be withheld and the 
payments on 1942 tax, payment of the re- 
maining estimated tax was due in two 
installments. The first installment was 
to be paid at the time of filing the decla- 
ration and the second on Dec. 15, 1943. 
Amounts actually withheld upon wages 
and those paid on account of the declara- 
tion, as well as payments on the 1942 
tax, are considered payments on the total 
income and victory tax liability on the 
complete return for 1943. 

(b) That an individual who was liable 
for a 1942 tax must file a 1943 return on 
which the prior year tax is reported, even 
though a 1943 return is not otherwise 
required. 

(c) Relief from payment of 2 years' 
taxes in 1 year through the cancellation 
of part or all of the smaller year's tax 
liability of those individuals who were 
subject to tax on both 1942 and 1943 
incomes. The forgiveness features, in 
general, are: 

If the smaller year's tax is $50 or 
less, it is all forgiven. 

If the smaller year's tax is more 
than $50 but not over $66.67, the for- 
giveness is a flat $50. 

If the smaller year's tax is more 



than $66.67, the forgiveness is 75 per- 
cent of such tax. 

In the case of an individual who 
was in the active service of the mili- 
tary or naval forces of the United 
States or any of the other United 
Nations at any time during the taxa- 
ble year 1942 or 1943, and whose tax 
liability for 1942 is greater than the 
tax for 1943, the forgiveness is in- 
creased by recomputing the 1942 tax 
to eliminate as much of its excess 
over the 1943 tax as is due to earned 
net income. This may result in the 
1942 tax as recomputed being no 
greater than the 1943 tax. 

25 Except for this filing provision, the 
data in this table relate to the income tax 
and not to the victory tax. A summary 
of the victory tax provisions for the in- 
come year 1943. under the Revenue Act of 
1942, follows: 

(a) A victory tax is imposed at the rate 
of 5 percent of the victory tax net Income 
after a specific exemption of $624, regard- 
less of marital status. An exemption of 
$1,248 is allowed a husband and wife filing 
a joint return unless the victory tax net 
income of one spouse is less than $624 in 
which case the specific exemption is lim- 
ited to $624 plus the victory tax net in- 
come of such spouse. Against the victory 
tax a credit is allowed in the amount of 
25 percent of the tax (but not over $500) 
in the case of a single person or married 
person not living with husband or wife, 
and 40 percent of the tax (but not over 
$1,000) for a married person living with 
husband or wife or for the head of a fam- 
ily, plus, in each case 2 percent of the 
tax (but not more than $100) for each 
dependent with respect to whom a credit 
is allowable for income tax purposes. The 
amount of victory tax (before tax credits) 
is limited to the excess of 90 percent of 
net income over the tax imposed by Chap- 
ter I of the Code. 

(b) Victory tax net income differs from 
income tax net income in that it does not 
include (1) partially tax-exempt interest, 
(2) gain or loss from sales or exchanges of 
capital assets, nor (3) certain compensa- 
tion for injuries or sickness. It differs 
also in that the only deductions allowed 
in its determination are expenses inciirred 
in trade or business or in the production 
of income. 

(c) No credit for dependents is allowed 
for victory tax purposes other than the 
tax credit described in paragraph (a) of 
this note. 

(d) Provision was made for collection 
of tax at source on wages by requiring em- 
ployers to deduct and withhold on or after 
Jan. 1, 1943, a tax equal to 5 percent of 
the excess of each wage payment over 
the withholding deduction allowable. 



(Footnotes continued on p. 317) 



STATISTICS OF INCOME FOR 1950, PART 1 



317 



Footnotes for table A — Continued 



(The rate of withliolding tax was in- 
creased beginning July 1, 1943, as indi- 
cated in note 24 (a), above.) 

(e) If tlie combined gi-oss income of 
husband and wife is below $1,200 but one 
spouse has gross income in excess of $624, 
a return is required to be filed by such 
spouse, on account of the victory tax. 

(/) The victory tax is not applicable to 
nonresident aliens who are not engaged 
in trade or business in the United States, 
except in case of aliens (other than resi- 
dents of Canada) deriving more than 
$15,400 gross income from sources within 
the United States. 



"^ The exemption is $500 for each spouse, 
except that for 1944-45, on joint returns 
where adjusted gross income of one spouse 
is less than $500, the normal-tax exemp- 
tion is $500 plus the adjusted gross in- 
come of such spouse. 

2' For 1946-47, the 3 percent tentative 
tax is reduced by 5 percent thereof. For 
1948-49, the combined tentative normal 
tax and surtax is reduced by 17 percent 
Of the first $400, plus 12 percent of the 
next $99,600, plus 9.75 percent of the ex- 
cess over $100,000. For 1950 calendar year» 
the combined tax is reduced by 13 percent 
of the first $400, plus 9 percent of the next 
$99,600, plus 7.3 percent of the excess over 
$100,0Q0. 



^18 



STATISTICS OF INCOME FOR 1950, PART I 



B. — Income tax returns of individuals and fiduciaries: Surtax rates and total surtax 
under the Federal tax laws for the income years 1913 through 1950 









Tariff Act 
(Oct. 3, 1913) 


Revenue Act of— 


" 




Income subject 

to surtax ' 

(Thousands of 

dollars) 


1916 


1917 


1918, 1921 






Income years 






Mai 


. 1, 1913 




















through 




L916 




1917 


1918 through 1921 








Dec 


31, 1915 
























Total 




Total 




Total 




Total 






Exceed- 


Equal- 


Rate' 


sinrtax on 


Rate' 


surtax on 


Rate' 


surtax on 


Rate' 


surtax on 






(per- 


amoimt 


(per- 


amoimt 


(per- 


amount 


(per- 


amount 






ing 


ing 


cent) 


in second 
column 


cent) 


in second 
column 


cent) 


in second 
column 


cent) 


la second 
coluron 




1 



2 
4 
5 


2 
4 
5 
6 


















1 


2 


















2 


3 


















3 


4 










.. 


$io' 


.. 


iio' 


4 


6 


6 

7.5 

8 
10 
12 
12.5 
13 
14 
15 
16 
18 
20 


7.5 

8 
10 
12 

12.5 
13 
14 
15 
16 
18 
20 
22 










1 
2 
2 
3 
3 
4 
4 
4 
5 
5 
5 
8 


25 
35 
75 
135 
150 
170 
210 
250 
300 
400 
500 
660 


2 
2 
3 

4 
5 
5 
5 
6 
6 
7 
8 
9 


40 
50 
110 
190 
215 
240 
290 
350 
410 
550 
710 
890 


5 


6 










6 


7 










7 


8 










8 


9 










9 


10 










10 


11 










11 


12 










12 


13 










13 


14 










14 


15 










15 


16 




$20" 




$20" 


16 


17 


22 


24 




40 




40 


8 


820 


10 


1,090 


17 


18 


24 


26 




60 




60 


8 


980 


11 


1.310 


18 


19 


26 


28 




80 




80 


8 


1,140 


12 


1,550 


19 


20 


28 


30 




100 




100 


8 


1,300 


13 


1,810 


20 


21 


30 


32 




120 




120 


8 


1,460 


14 


2,090 


21 


22 


32 


34 




140 




140 


8 


1,620 


15 


2,390 


22 


23 


34 


36 




160 




160 


8 


1,780 


16 


2,710 


23 


124 


36 


38 




180 




180 


8 


1,940 


17 


3,050 


24 


25 


38 


40 




200 




200 


8 


2,100 


18 


3.410 


25 


26 


40 


42 




220 


2 


240 


12 


2.340 


19 


3.790 


26 


27 


42 


44 




240 


2 


280 


12 


2,580 


20 


4,190 


27 


28 


44 


46 




260 


2 


320 


12 


2,820 


21 


4,610 


28 


29 


46 


48 




280 


2 


360 


12 


3,060 


22 


5,050 


29 


30 


48 


50 




300 


2 


400 


12 


3, 300 


23 


5,510 


30 


31 


50 


52 


2 


340 


2 


440 


12 


3,540 


24 


5,990 


31 


32 


52 


54 


2 


380 


2 


480 


12 


3,780 


25 


6,490 


32 


33 


54 


66 


2 


420 


2 


520 


12 


4.020 


26 


7,010 


33 


34 


56 


58 


2 


460 


2 


560 


12 


4,260 


27 


7,550 


34 


35 


58 


60 


2 


500 


2 


600 


12 


4.500 


28 


8.110 


35 


36 


60 


62 


2 


540 


3 


660 


17 


4,840 


29 


8,690 


36 


37 


62 


64 


2 


580 


3 


720 


17 


5,180 


30 


9,290 


37 


38 


64 


66 


2 


620 


3 


780 


17 


5, 520 


31 


9.910 


38 


39 


66 


68 


2 


660 


3 


840 


17 


5,860 


32 


10. 550 


39 


40 


68 


70 


2 


700 


3 


900 


17 


6,200 


33 


11,210 


40 


41 


70 


72 


2 


740 


3 


960 


17 


6, 540 


34 


11,890 


41 


42 


72 


74 


2 


780 


3 


1,020 


17 


6,880 


35 


12, 590 


42 


43 


74 


75 


2 


800 


3 


1,050 


17 


7,050 


36 


12, 950 


43 


44 


75 


76 


3 


830 


3 


1,080 


17 


7,220 


36 


1.3, 310 


44 


45 


76 


78 


3 


890 


3 


1.140 


17 


7,560 


37 


14,050 


45 


46 


78 


80 


3 


950 


3 


1,200 


17 


7,900 


38 


14, 810 


46 


47 


80 


82 


3 


1,010 


4 


1,280 


22 


8.340 


39 


16, 590 


47 


48 


82 


84 


3 


1,070 


4 


1,360 


22 


8,780 


40 


16, 390 


48 


49 


84 


86 


3 


1, 130 


4 


1,440 


22 


9,220 


41 


17,210 


49 


50 


86 


88 


3 


1,190 


4 


1.520 


22 


9,660 


42 


18,050 


50 


51 


88 


90 


3 


1,250 


4 


1,600 


22 


10. 100 


43 


18, 910 


51 


52 


90 


92 


3 


1,310 


4 


1,680 


22 


10, 540 


44 


19, 790 


52 


53 


82 


94 


3 


1,370 


4 


1. 760 


22 


10, 980 


45 


20, 690 


63 


64 


94 


96 


3 


1, 4.30 


4 


1,840 


22 


11,420 


46 


21, 610 


54 


55 


06 


98 


3 


1,490 


4 


1.920 


22 


11,860 


47 


22, 650 


55 


66 


98 


100 


3 


1, 550 


4 


2,000 


22 


12, 300 


48 


23. 510 


56 


57 


100 


150 


4 


3,650 


5 


4, 500 


27 


25, 8U0 


52 


49, 510 


57 


68 


150 


200 


4 


5.550 


6 


7, 500 


31 


41, 300 


56 


77, 510 


68 


69 


200 


250 


4 


7,550 


7 


11, 000 


37 


59, 800 


60 


107,610 


69 


60 


250 


300 


5 


10, 050 


8 


15, 000 


42 


80, 800 


60 


137, 510 


60 


61 


300 


400 


5 


15,050 


9 


24, 000 


46 


126, 800 


63 


200, 510 


61 


62 


400 


500 


5 


20,050 


9 


33,000 


46 


172,800 


63 


263, 510 


62 


63 


500 


750 


6 


35, 050 


10 


58, 000 


50 


297, 800 


64 


423, 510 


63 


64 


750 


1.000 


6 


50. 050 


10 


83, 000 


65 


435, 300 


64 


683, 610 


64 


65 


1,000 


1.500 


6 


80, 050 


11 


138.000 


61 


740, 300 


65 


908, 510 


65 


66 


1,500 


2,000 


6 


110,050 


12 


198, 000 


62 


1.050,300 


65 


1, 233, 510 


66 


67 


2,000 


5,000 


6 


290, 050 


13 


588,000 


63 


2, 940, 300 


65 


3, 183, 510 


67 


68 


5,000 




6 




13 




63 




65 




68 



For footnotes, see p. 322. 



STATISTICS OP INCOME FOR 1960, PART 1 



319 



B. — Income tax returns of individuals and fiduciaries: Surtax rates and total surtax 
under the Federal tax laws for the income years 1913 through 1950 — Continued 









Revenue Act of— 






Income subject to 
surtax » 




1921 


1924 




1926, 1928 


1932 






(Thousands of 
dollars) 


Income years 








1922, 1923 » 


1924 


1925 through 1931 


1932, 1933 












Total sur- 


To 


alsur- 




Total sur- 




Total sur- 






Exceed- 

inrv 


Equal- 


Rate' 


tax on 


Rate « t£ 


IX on 


Rate' 


tax on 


Rate' 


tax on 






(per- 


amount 


(per- an 


lount 


(per- 


amount 


(per- 


amount 






ing 


ing 


cent) 


in second 
column 


cent) in 

CO 


second 
lumn 


cent) 


in second 
column 


cent) 


in second 
column 




1 



2 

4 
6 
6 

7.6 
8 
10 


2 

4 

5 

6 

7.6 

8 
10 
12 


















1 


2 


















2 


3 


















3 


4 


















4 


5 


-- 

1 
1 
2 


""$15" 

20 
40 
80 










i" 
1 
1 

2 


"$15" 

20 

40 
80 


6 


6 










6 


7 










7 


8 


"i 


'""$20" 


i' 


"" $20" 


8 


9 


12 


12.5 


3 


95 


1 


26 


1 


26 


3 


95 


9 


10 


12.5 


13 


3 


110 


1 


30 


1 


30 


3 


110 


10 


11 


13 


14 


3 


140 


1 


40 


1 


40 


3 


140 


11 


12 


14 


16 


4 


180 


2 


60 


2 


60 


4 


180 


12 


13 


15 


16 


4 


220 


2 


80 


2 


80 


4 


220 


13 


14 


16 


18 


6 


320 


3 


140 


3 


140 


5 


320 


14 


16 


18 


20 


6 


440 


4 


220 


4 


220 


6 


440 


15 


16 


20 


22 


8 


600 


6 


320 


6 


320 


8 


600 


16 


17 


22 


24 


9 


780 


6 


440 


6 


440 


9 


780 


17 


18 


24 


26 


10 


980 


7 


580 


7 


580 


10 


980 


18 


19 


26 


28 


11 


1,200 


8 


740 


7 


720 


11 


1,200 


19 


20 


28 


30 


12 


1,440 


9 


920 


8 


880 


12 


1,440 


20 


21 


30 


32 


13 


1,700 


10 


1,120 


8 


1,040 


13 


1,700 


21 


22 


32 


34 


16 


2,000 


10 


1,320 


9 


1,220 


16 


2,000 


22 


23 


34 


36 


15 


2,300 


11 


1,540 


9 


1,400 


16 


2,300 


23 


24 


36 


38 


16 


2,620 


12 


1,780 


10 


1,600 


16 


2,620 


24 


25 


38 


40 


17 


2,960 


13 


2,040 


10 


1,800 


17 


2,960 


25 


26 


40 


42 


18 


3,320 


13 


2,300 


11 


2,020 


18 


3,320 


26 


27 


42 


44 


19 


3,700 


14 


2,580 


11 


2,240 


19 


3,700 


27 


28 


44 


46 


20 


4,100 


15 


2,880 


12 


2,480 


20 


4,100 


28 


29 


46 


48 


21 


4,520 


16 


3,200 


12 


2,720 


21 


4,620 


29 


30 


48 


50 


22 


4,960 


17 


3,640 


13 


2,980 


22 


4,960 


30 


31 


60 


52 


23 


5,420 


18 


3,900 


13 


3,240 


23 


5,420 


31 


32 


62 


64 


24 


5,900 


19 


4,280 


14 


3,520 


24 


5,900 


32 


33 


64 


56 


26 


6,400 


19 


4,660 


14 


3,800 


25 


6,400 


33 


34 


66 


58 


26 


6,920 


20 


5,060 


15 


4,100 


26 


6,920 


34 


35 


58 


60 


27 


7,460 


21 


5,480 


16 


4,400 


27 


7,460 


35 


36 


60 


62 


28 


8,020 


21 


6,900 


16 


4,720 


28 


8,020 


36 


37 


62 


64 


29 


8.600 


22 


6,340 


16 


5,040 


29 


8,600 


37 


38 


64 


66 


30 


9,200 


23 


6,800 


17 


5,380 


30 


9,200 


38 


39 


66 


68 


31 


9,820 


24 


7,280 


17 


6,720 


31 


9,820 


39 


40 


68 


70 


32 


10, 460 


25 


7,780 


17 


6,060 


32 


10, 460 


40 


41 


70 


72 


33 


11, 120 


26 


8, 300 


18 


6,420 


33 


11, 120 


41 


42 


72 


74 


34 


11,800 


26 


8,820 


18 


6,780 


34 


11, 800 


42 


43 


74 


75 


35 


12, 160 


27 


9,090 


18 


6,960 


35 


12, 150 


43 


44 


76 


76 


36 


12,500 


27 


9,360 


18 


7,140 


35 


12, 560 


44 


45 


. 76 


78 


36 


13, 220 


28 


9,920 


18 


7,500 


36 


13, 200 


45 


46 


78 


80 


37 


13, 960 


28 


10, 480 


18 


7,860 


37 


13, 920 


46 


47 


80 


82 


38 


14, 720 


29 


11,060 


19 


8,240 


38 


14, 720 


47 


48 


82 


84 


39 


15, 500 


30 


11,660 


19 


8,620 


39 


15, 500 


48 


49 


84 


86 


40 


16, 300 


31 


12, 280 


19 


9,000 


40 


16, 300 


49 


50 


86 


88 


41 


17, 120 


31 


12, 900 


19 


9,380 


41 


17, 120 


60 


51 


88 


90 


42 


17, 960 


32 


13, 540 


19 


9,760 


42 


17, 960 


51 


62 


90 


92 


43 


18, 820 


33 


14, 200 


19 


10, 140 


43 


18, 820 


52 


53 


92 


94 


44 


19, 700 


34 


14, 880 


19 


10, 520 


44 


19, 700 


63 


54 


94 


96 


45 


20, 600 


35 


15, 580 


19 


10, 900 


46 


20, 600 


54 


55 


96 


98 


46 


21, 520 


36 


16, 300 


19 


11, 280 


46 


21,520 


56 


66 


98 


100 


47 


22, 460 


36 


17, 020 


19 


11, 660 


47 


22,460 


56 


57 


100 


150 


48 


46, 460 


37 


35, 520 


20 


21, 660 


48 


46, 460 


67 


58 


150 


200 


49 


70, 960 


37 


54, 020 


20 


31, 660 


49 


70, 960 


68 


59 


200 


250 


50 


95, 960 


38 


73, 020 


20 


41, 660 


60 


95, 960 


59 


60 


250 


300 


50 


120, 960 


38 


92,020 


20 


51, 660 


50 


120, 960 


60 


61 


300 


400 


50 


170, 960 


39 1 


31, 020 


20 


71, 660 


51 


171, 960 


61 


62 


400 


SCO 


50 


220, 960 


39 1 


70, 020 


20 


91, 660 


52 


223, 960 


62 


63 


500 


750 


50 


345, 960 


40 2 


70, 020 


20 


141, 660 


53 


356, 460 


63 


64 


750 


1,000 


50 


470, 960 


40 3 


70, 020 


20 


191, 660 


54 


491, 460 


64 


65 


1,000 


1,500 


60 


720, 960 


40 5 


70, 020 


20 


291, 660 


55 


766, 460 


66 


66 


1,500 


2,000 


50 


970, 960 


40 7 


70, 020 


20 


391, 660 


65 


1,041,460 


66 


67 


2,000 


6,000 


50 


2, 470, 960 


40 1,8 


70, 020 


20 


991,660 


55 


2,691,460 


67 


68 


6,000 




60 




40 




20 




65 




68 



















For footnotes, see p. 322. 



320 



STATISTICS OF INCOME FOR 1950, PART 1 



B. — Income tax returns of individuals and fiduciaries: Surtax rates and total surtax 
under the Federal tax lavs for the income years 1913 throuoh 1950 — Continued 



— 










Revenue Act of 


Internal Revenue 


Code as 


amended 








subiect 


Revenue Act of 


1936 and 1938 
and Internal 




by Revenue Act of 


— 






Income 




laot 














to surtax ' 






Revenue Code 


1940 


1941 






(Thousands of 
dollars) 






















Income j^ears 






1934, 1935 


1936 through 1939 


1940 


1941 












Total 




Total 




Total 
surtax < 




Total 






Ex- 


Equal- 


Rates 


surtax on 


Rate* 


surtax on 


Rate 2 


Rates 


surtax on 






ceed- 


(per- 


amoimt 


(per- 


amount 


(per- 


on 

amount 

in second 

column 


(per- 


amount 






ing 


ing 


cent) 


in second 


cent) 


in second 


cent) 


cent) 


in second 












column 




column 






column 




1 



2 
4 


2 
4 
5 














6 
9 
13 


$120 
300 
430 


1 


2 


-- 




_- 




.- 




2 


3 




$40" 




$40' 




$40" 


3 


4 


5 


6 


4 


80 


4 


80 


4 


80 


13 


560 


4 


5 


6 


7.5 


5 


155 


5 


155 


6 


170 


17 


815 


5 


6 


7.5 


8 


5 


180 


5 


180 


6 


200 


17 


900 


6 


7 


8 


10 


6 


300 


6 


300 


8 


360 


21 


1,320 


7 


8 


10 


12 


7 


440 


7 


440 


10 


560 


25 


1,820 


8 


9 


12 


12.5 


8 


4S0 


8 


4S0 


12 


620 


29 


1. 965 


9 


10 


12.5 


13 


8 


520 


8 


520 


12 


680 


29 


2,110 


10 


11 


13 


14 


8 


600 


8 


600 


12 


800 


29 


2,400 


11 


12 


14 


15 


9 


690 


9 


690 


15 


950 


32 


2.720 


12 


13 


15 


16 


9 


780 


9 


780 


15 


1,100 


32 


3,040 


13 


14 


16 


18 


11 


1,000 


11 


1,000 


18 


1,460 


35 


3,740 


14 


15 


18 


20 


13 


1,260 


13 


1,260 


21 


1,880 


38 


4,500 


15 


16 


20 


22 


15 


1, 560 


15 


1, 560 


24 


2,360 


41 


5,320 


16 


17 


22 


24 


17 


1.900 


17 


1,900 


27 


2,900 


44 


6. 200 


17 


18 


24 


26 


17 


2,240 


17 


2,240 


27 


3,440 


44 


7,080 


18 


19 


26 


28 


19 


2,620 


19 


2.620 


30 


4,040 


47 


8,020 


19 


20 


28 


30 


19 


3,000 


19 


3,000 


30 


4 640 


47 


8,960 


20 


21 


30 


32 


19 


3, 380 


19 


3,380 


30 


0,240 


47 


9,900 


21 


22 


32 


34 


21 


3,800 


21 


3,800 


33 


5,900 


50 


10, 900 


22 


23 


34 


36 


21 


4,220 


21 


4,220 


33 


6, 560 


50 


11, 900 


23 


24 


36 


38 


21 


4,640 


21 


4,640 


33 


7,220 


50 


12, 900 


24 


25 


38 


40 


24 


5,120 


24 


5,120 


36 


7,940 


,53 


13, 960 


25 


26 


40 


42 


24 


5, 600 


24 


5,600 


36 


8,660 


53 


15, 020 


26 


27 


42 


44 


24 


6,080 


24 


6,080 


36 


9,380 


53 


16, 080 


27 


28 


44 


46 


27 


6,620 


27 


6,620 


40 


10, 180 


55 


17, 180 


28 


29 


46 


48 


27 


7,160 


27 


7,160 


40 


10, 980 


55 


18, 280 


29 


30 


48 


50 


27 


7,700 


27 


7,700 


40 


11, 780 


55 


19. 380 


30 


31 


50 


52 


30 


8,300 


31 


8,320 


44 


12, 660 


57 


20, 520 


31 


32 


52 


54 


30 


8,900 


31 


8,940 


44 


13, 540 


57 


21, 660 


32 


33 


54 


56 


30 


9,500 


31 


9,560 


44 


14, 420 


57 


22,800 


33 


34 


56 


58 


33 


10, 160 


35 


10, 260 


44 


15, 300 


57 


23,940 


34 


35 


58 


60 


33 


10,820 


35 


10, 980 


44 


16, 180 


57 


25, 080 


35 


36 


60 


62 


33 


11, 480 


35 


11, 680 


47 


17, 120 


59 


26,260 


3(i 


37 


62 


64 


36 


12, 200 


39 


12,440 


47 


18, 060 


59 


27, 440 


37 


38 


64 


66 


36 


12,920 


39 


13, 220 


47 


19, 000 


59 


28,620 


38 


39 


66 


68 


36 


13,640 


39 


14, 000 


47 


19. 940 


59 


29,800 


30 


40 


68 


70 


39 


14, 420 


43 


14, 860 


47 


20, 880 


59 


30,980 


40 


41 


70 


72 


39 


15,200 


43 


15, 720 


60 


21, 880 


61 


32, 200 


41 


42 


72 


74 


39 


15,980 


43 


16. 580 


50 


22, 880 


61 


33, 420 


42 


43 


74 


75 


42 


16, 400 


47 


17; 050 


50 


23, 380 


61 


34, 030 


43 


44 


75 


76 


42 


16, 820 


47 


17, 520 


50 


23,880 


61 


34, 640 


44 


45 


76 


78 


42 


17,660 


47 


18, 460 


50 


24, 880 


61 


35, 860 


45 


46 


78 


80 


42 


18, 500 


47 


19, 400 


50 


25, 880 


61 


37, 080 


46 


47 


80 


82 


45 


19,400 


51 


20, 420 


53 


26, 940 


63 


38, 340 


47 


48 


82 


84 


45 


20, 300 


51 


21, 440 


53 


28,000 


63 


39, 600 


48 


49 


84 


86 


45 


21, 200 


51 


22, 460 


53 


29, 060 


63 


40. 860 


49 


60 


86 


88 


45 


22, 100 


51 


23, 480 


53 


30, 120 


63 


42, 120 


50 


51 


88 


90 


45 


23, 000 


51 


24, 500 


53 


31. 180 


63 


43, 380 


51 


52 


90 


92 


50 


24, 000 


55 


25, 600 


56 


32,300 


64 


44,660 


52 


63 


92 


94 


50 


25, 000 


55 


26, 700 


56 


33, 420 


64 


45, 940 


53 


54 


94 


96 


50 


28, 000 


55 


27, 800 


56 


34, 540 


64 


47, 220 


54 


55 


96 


98 


50 


27, 000 


55 


28,900 


56 


35, 660 


64 


48, 500 


55 


66 


98 


100 


50 


2S, 000 


55 


30, 000 


56 


36, 780 


64 


49, 780 


56 


57 


100 


l.'iO 


52 


54, 000 


58 


59, 000 


58 


65, 780 


65 


82, 230 


57 


58 


150 


200 


53 


80, 500 


60 


89,000 


60 


95, 780 


66 


11.5, 280 


58 


69 


200 


2.50 


54 


107, 500 


62 


120, 000 


62 


126,780 


67 


148. 780 


59 


60 


250 


300 


54 


134, 500 


64 


152, 000 


64 


158, 780 


69 


183, 280 


60 


61 


300 


400 


55 


189, 500 


66 


218, 000 


66 


224, 780 


71 


254, 280 


61 


62 


400 


500 


56 


245, 500 


68 


286, 000 


68 


292, 780 


72 


326, 280 


62 


63 


500 


750 


57 


388, 000 


70 


461, 000 


70 


467, 780 


73 


508, 780 


63 


64 


750 


1,000 


58 


533, 000 


72 


641,000 


72 


647, 780 


74 


693, 780 


64 


65 


1,000 


1,500 


59 


828, 000 


73 


1, 006, 000 


73 


1, 012, 780 


75 


1, 068, 780 


65 


66 


1,500 


2,000 


59 


1, 123, 000 


73 


1,371,000 


73 


1, 377, 780 


75 


1, 443, 780 


66 


67 


2,000 


5,000 


59 


2, 893, 000 


74 


3, 591, 000 


74 


3, 597, 780 


76 


3, 723, 780 


67 


68 


5. 000 




59 




75 




75 




77 




68 



For footnotes, see p. 322. 



STATISTICS OF INCOME FOR 1950, PART 1 



321 



B. — Income tax returns of individuals and fiduciaries: Surtax rates and total surtax 
under the Federal tax laws for the income years 1913 through 1950 — Continued 





Income subject to 

surtax ' 

(Thousands of dollars) 


Inte. Jial Revenue Code as amended by Revenue Act of— 






1942 1 


1944 1 


1945 






Income years | 






1942. 1943 


1944, 1945 1 


1946 through 1950 






Exceeding 


Equaling 


Rates 
(per- 
cent) 


Total surtax 

on amoimt 

in second 

column 


Rates 
(per- 
cent) 


Total surtax « 

on amount 

in second 

column 


Rate* 
(per- 
cent) 


Total surtax « 

on amount 

in second 

column 




1 





2 


13 


$260 


20 


$400 


17 


$340 


1 


2 


2 


4 


16 


580 


22 


840 


19 


720 


2 


3 


4 


5 


20 


780 


26 


1,100 


23 


950 


3 


4 


5 


6 


20 


980 


26 


1,360 


23 


1,180 


4 


6 


6 


7.6 


24 


1,340 


30 


1,810 


27 


1,585 


5 


6 


7.6 


8 


24 


1,460 


30 


1,960 


27 


1,720 


6 


7 


8 


10 


28 


2,020 


34 


2,640 


31 


2,340 


7 


8 


10 


12 


32 


2,660 


38 


3,400 


35 


3,040 


8 


9 


12 


12.6 


36 


2,840 


43 


3,615 


40 


3,240 


9 


10 


12.5 


13 


36 


3,020 


43 


3,830 


40 


3,440 


10 


li 


13 


14 


36 


3,380 


43 


4,260 


40 


3,840 


11 


12 


14 


15 


40 


3,780 


47 


4,730 


44 


4,280 


12 


13 


15 


16 


40 


4,180 


47 


5,200 


44 


4,720 


13 


14 


16 


18 


43 


6,040 


50 


6,200 


47 


6,660 


14 


18 


18 


20 


46 


5,960 


53 


7,260 


60 


6,660 


15 


16 


20 


22 


49 


6,940 


56 


8,380 


53 


7,720 


16 


17 


22 


24 


62 


7,980 


59 


9,560 


66 


8,840 


17 


18 


24 


26 


52 


9,020 


59 


10, 740 


56 


9,960 


18 


19 


26 


28 


55 


10,120 


62 


11, 980 


69 


11, 140 


19 


20 


28 


30 


55 


11,220 


62 


13, 220 


69 


12, 320 


20 


21 


30 


32 


55 


12, 320 


62 


14, 460 


59 


13, 500 


21 


22 


32 


34 


58 


13, 480 


65 


16, 760 


62 


14, 740 


22 


23 


34 


36 


58 


14,640 


66 


17,060 


62 


15, 980 


23 


24 


36 


38 


58 


15,800 


65 


18, 360 


62 


17,220 


24 


25 


38 


40 


61 


17,020 


69 


19, 740 


66 


18, 540 


26 


26 


40 


42 


61 


18,240 


69 


21,120 


66 


19, 860 


26 


27 


42 


44 


61 


19, 460 


69 


22, 500 


66 


21, 180 


27 


28 


44 


46 


63 


20,720 


72 


23,940 


69 


22, 660 


28 


29 


46 


48 


63 


21, 980 


72 


26, 380 


69 


23, 940 


29 


30 


48 


50 


63 


23, 240 


72 


26, 820 


69 


25,820 


30 


31 


50 


52 


66 


24, 660 


75 


28,320 


72 


26, 760 


31 


32 


52 


64 


66 


25,880 


76 


29,820 


72 


28, 200 


32 


33 


54 


66 


66 


27,200 


76 


31, 320 


72 


29, 640 


33 


34 


56 


58 


66 


28,520 


75 


32, 820 


72 


31,080 


34 


36 


58 


60 


66 


29,840 


75 


34,320 


72 


32, 520 


36 


36 


60 


62 


69 


31,220 


78 


35,880 


75 


34, 020 


36 


37 


62 


64 


69 


32, 600 


78 


37, 440 


75 


35, 520 


37 


38 


64 


66 


69 


33, 980 


78 


39, 000 


75 


37, 020 


38 


39 


66 


68 


69 


35, 360 


78 


40, 660 


75 


38,520 


39 


40 


68 


70 


69 


36, 740 


78 


42, 120 


75 


40, 020 


40 


41 


70 


72 


72 


38, 180 


81 


43, 740 


78 


41, 580 


41 


42 


72 


74 


72 


39, 620 


81 


45, 360 


78 


43, 140 


42 


43 


74 


75 


72 


40,340 


81 


46, 170 


78 


43, 920 


43 


44 


75 


76 


72 


41, 060 


81 


46, 980 


78 


44, 700 


44 


4S 


76 


78 


72 


42, 500 


81 


48,600 


78 


46, 260 


45 


46 


78 


80 


72 


43,940 


81 


50, 220 


78 


47, 820 


46 


47 


80 


82 


76 


46, 440 


84 


51, 900 


81 


49,440 


47 


48 


82 


84 


75 


46, 940 


84 


53, 580 


81 


51, 060 


48 


49 


84 


86 


75 


48, 440 


84 


55, 260 


81 


52,680 


49 


SO 


86 


88 


75 


49,940 


84 


56, 940 


81 


54, 300 


60 


61 


88 


90 


75 


51, 440 


84 


58, 620 


81 


55, 920 


51 


52 


90 


92 


77 


52, 980 


87 


60, 360 


84 


57, 600 


52 


53 


92 


94 


77 


54,520 


87 


62, 100 


84 


69,280 


53 


64 


94 


96 


77 


56,060 


87 


63,840 


84 


60, 960 


64 


56 


96 


98 


77 


57,600 


87 


65, 680 


84 


62, 640 


55 


56 


98 


100 


77 


59, 140 


87 


67, 320 


84 


64, 320 


56 


67 


100 


150 


79 


98,640 


89 


111, 820 


86 


107, 320 


67 


58 


150 


200 


81 


139, 140 


90 


156,820 


87 


150,820 


68 


59 


200 


250 


82 


180, 140 


91 


202, 320 


88 


194,820 


59 


M 


260 


300 


82 


221, 140 


91 


247, 820 


88 


238, 820 


60 


61 


300 


400 


82 


303, 140 


91 


338, 820 


88 


326, 820 


61 


62 


400 


600 


82 


385, 140 


91 


429, 820 


88 


414. 820 


62 


63 


560 


750 


82 


590, 140 


91 


667, 320 


88 


634, 820 


63 


64 


760 


1,000 


82 


796, 140 


91 


884,820 


88 


854, 820 


64 


65 


1,000 


1,500 


82 


1, 205, 140 


91 


1,339,820 


88 


1, 294, 820 


65 


66 


1,600 


2,000 


82 


1, 615, 140 


91 


1, 794, 820 


88 


1,734,820 


66 


67 


2,000 


5,000 


82 


4,075,140 


91 


4,524,820 


88 


4,374,820 


67 


68 


5,000 




82 




91 




88 




68 















For footnotes, see p. 322. 



322 



STATISTICS OF INCOME FOR 1950, PART 1 



Footnotes for table B 



1 Income subject to surtax, for 1913-33 
Is net income, for 1934-43 is net income 
less personal exemption and credit for 
dependents, for 1944-45 is net income less 
surtax exemptions (for taxpayer, spouse, 
and dependents), and for 1946-50 is net 
Income less all exemptions. 

Prior to 1934, if taxpayer elects to pay 
the alternative tax, net income subject to 
surtax is without consideration of capital 
gains and losses; for 1938-41, if the al- 
ternative tax is paid, the net income sub- 
ject to surtax is without consideration of 
net long-term capital gains or losses; and, 
for 1942 and thereafter, without consider- 
ation of net long-term capital gain or the 
excess of net long-term capital gain over 
net short-term capital loss. 

For 1948-50, on a joint return of mar- 
ried persons, the tax is computed on one- 
half of net income less exemptions and 
the result multiplied by two. 

2 The surtax rate is that for the calendar 
year. In the case of a rate change during 
a fiscal year ending in the period 1918-33, 
the total tax is prorated, except that, for 
fiscal years beginning in the period Janu- 
ary 1, 1934 through July 1, 1941, the rate 
is that for the year in which the taxable 
year begins. 

For 1913-17, surtax was called "addi- 
tional tax." For 1917, the rates are a 
combination of the additional tax rates 
provided by the Revenue Acts of 1916 and 
1917. 

The surtax rates for 1936 and subse- 
quent years are not applicable to all non- 



resident alien individuals (see table A, 
note 20, p. 315). 

8 Tax, for 1923, computed at these rates, 
was reduced 25 percent by credit or refund 
under section 1200(a), Revenue Act of 
1924. 

*For 1940, there is superimposed upon 
the total tax, the defense tax, which is 10 
percent of the total tax. The defense tax 
is computed on the total tax before apply- 
ing any credits, and is limited to an 
amount not more than 10 percent of the 
net income in excess of the total tax com- 
puted without regard to the defense tax. 

5 For 1944-45, the combined normal tax 
and surtax, before tax credits, is limited to 
90 percent of net income. 

« Tentative surtax. For 1946 and 1947, 
the tax thus computed is reduced by 5 
percent thereof and the combined normal 
tax and surtax ( after reduction but before 
tax credits) is limited to 85.5 percent of 
net income. For 1948-49, the combined 
tentative normal tax and surtax is reduced 
by 17 percent of the first $400, plus 12 per- 
cent of the next $99,600, plus 9.75 percent 
of the excess over $100,000, and the com- 
bined tax (after reduction taut before tax 
credits) is limited to 77 percent of the 
net income. For 1950 calendar year, the 
combined normal tax and surtax is re- 
duced by 13 percent of the first $400, plus 
9 percent of the next $99,600, plus 7.3 
percent of the excess over $100,000, and 
the combined tax (after reduction but be- 
fore tax credits) is limited to 80 percent 
of net income. 



STATISTICS OF INCOME FOR 1950, PART 1 



323 



C. — Income tax returns of individuals: Optional tax for 1941 through 1950 under 
supplement T, Internal Revenue Code 

[Form 1040A] 



Gross income ' after 
deducting credit for 
dependents * 


Single, or married and 


Married and living 


Married and living 


not living with hus- 


with husband or 


with husband or 


band or wife ' (not 
head of family) 


wife but each filing 
a separate return 3 


wife (joint return); 
or head of family ' 








Optional tax « 




Over 


But not 








over 


















1941 


1942, 1943 


1941 


1942, 1943 


1941 


1942, 1943 


$0 


$525 


$0 


$0 


$0 


$0 


$0 


$0 


525 


550 





1 














550 


575 


. 


4 














575 


600 





7 














600 


625 





11 














625 


650 





16 














650 


675 





20 





3 








675 


700 





24 





■ 6 


. 





700 


725 





28 





9 








725 


750 





33 





14 








750 


775 


1 


37 


1 


18 








775 


800 


2 


41 


2 


22 








800 


825 


3 


46 


3 


27 








825 


850 


5 


50 


5 


31 








850 


875 


7 


54 


7 


35 








875 


900 


9 


59 


9 


40 








900 


925 


11 


63 


11 


44 








925 


950 


14 


67 


14 


48 








950 


975 


16 


71 


16 


62 








975 


1,000 


18 


76 


18 


57 








1,000 


1,025 


20 


80 


20 


61 








1,025 


1,050 


22 


84 


22 


65 








1,050 


1,075 


24 


89 


24 


70 








1,075 


1,100 


26 


93 


26 


74 








1,100 


1,125 


29 


97 


29 


78 








1,125 


1,160 


31 


102 


31 


83 








1,150 


1,175 


33 


106 


33 


87 








1,176 


1,200 


35 


110 


35 


91 








1,200 


1,226 


37 


115 


37 


96 








1,225 


1,250 


39 


119 


39 


100 








1,250 


1,276 


42 


123 


42 


104 








1,275 


1,300 


44 


128 


44 


109 





1 


1,300 


1,325 


46 


132 


46 


113 





4 


1,325 


1,350 


48 


136 


48 


117 





7 


1,350 


1,375 


50 


141 


50 


122 





10 


1,375 


1,400 


52 


145 


52 


126 





14 


1,400 


1,425 


55 


149 


65 


130 





17 


1,425 


1,450 


67 


164 


67 


135 





21 


1,450 


1,475 


59 


158 


59 


139 





25 


1,475 


1,500 


61 


162 


61 


143 





29 


1,500 


1,525 


63 


167 


63 


148 


1 


34 


1,525 


1,560 


66 


171 


65 


152 


2 


38 


l,-550 


1,676 


68 


176 


68 


166 


3 


42 


1,575 


1,600 


70 


180 


70 


161 


5 


47 


1,600 


1,626 


72 


184 


72 


165 


6 


51 


1,625 


1,650 


74 


188 


74 


169 


7 


55 


1,650 


1,675 


76 


193 


76 


174 


9 


60 


1,675 


1,700 


78 


197 


78 


178 


11 


64 


1,700 


1,725 


80 


201 


80 


182 


13 


68 


1,725 


1,760 


83 


206 


83 


187 


16 


73 



For footnotes, see p. 329. 



324 STATISTICS OF INCOME FOR 195 0, PART 1 

C. — Income tax returns of individuals: Optional tax for 1.94-1 through 1950 under 
supplement T, Internal Revenue Code — Continued 

[Form 1040A] 



Gross income ' after 
deducting credit for 
dependents 2— Con- 
tinued 


Single, or married and 


Married and living 


Married and living 


not living with hus- 


with husband or 


with husband or 


band or wife 3 (not 


wife but each filing 


wife (joint return); 


head of family)— 


a separate return 3— 


or head of family '— 


Continued 


Continued 


Continued 








Optional tax * 




Over 


But not 
over 
























1941 


1942, 1943 


1941 


1942, 1943 


1941 


1942, 1943 


$1, 750 


$1, 776 


$85 


$210 


$85 


$191 


$17 


$77 


1,775 


1,800 


87 


214 


87 


195 


19 


81 


1,800 


1,825 


89 


218 


89 


199 


22 


85 


1,825 


1,850 


91 


223 


91 


204 


24 


90 


1,850 


1,875 


93 


227 


93 


208 


26 


94 


1,876 


1,900 


96 


231 


96 


212 


28 


98 


1,900 


1,925 


98 


236 


98 


217 


30 


103 


1,925 


1, 950 


100 


240 


100 


221 


32 


107 


1,950 


1,975 


102 


244 


102 


225 


36 


111 


1,975 


2,000 


104 


249 


104 


230 


37 


116 


2,000 


2,025 


106 


253 


106 


234 


39 


120 


2,025 


2,060 


109 


267 


109 


238 


41 


124 


2,050 


2,075 


111 


262 


111 


243 


43 


129 


2,075 


2,100 


113 


266 


113 


247 


46 


133 


2,100 


2,125 


115 


270 


115 


261 


48 


137 


2,125 


2,160 


117 


275 


117 


256 


50 


142 


2,150 


2,175 


119 


279 


119 


260 


52 


146 


2,175 


2,200 


122 


283 


122 


264 


64 


150 


2,200 


2,225 


124 


288 


124 


269 


66 


155 


2,225 


2,250 


126 


292 


126 


273 


58 


169 


2,250 


2,275 


128 


296 


128 


277 


60 


163 


2,275 


2,300 


130 


301 


130 


282 


63 


168 


2,300 


2,325 


132 


305 


132 


286 


65 


172 


2,325 


2,350 


134 


309 


134 


290 


67 


176 


2.350 


2, 375 


137 


314 


137 


295 


69 


181 


2, 375 


2,400 


139 


318 


139 


299 


71 


185 


2,400 


2, 425 


141 


322 


141 


303 


73 


189 


2,425 


2, 460 


143 


327 


143 


308 


76 


194 


2,450 


2,475 


145 


331 


145 


312 


78 


198 


2,475 


2,500 


147 


335 


147 


316 


80 


202 


2,500 


2,525 


160 


340 


150 


321 


82 


207 


2, 525 


2,660 


152 


344 


152 


325 


84 


211 


2,550 


2,575 


154 


348 


154 


329 


86 


216 


2,575 


2,600 


156 


363 


156 


334 


89 


220 


2,600 


2,626 


168 


357 


158 


338 


91 


224 


2,625 


2,650 


160 


361 


160 


342 


93 


228 


2,650 


2,675 


163 


366 


163 


347 


95 


233 


2,675 


2,700 


165 


371 


165 


351 


97 


237 


2,700 


2,725 


167 


376 


167 


365 


99 


241 


2,725 


2,750 


169 


381 


169 


369 


102 


246 


2,750 


2,775 


172 


386 


172 


364 


104 


260 


2,775 


2,800 


174 


391 


174 


369 


106 


264 


2,800 


2,825 


177 


396 


177 


374 


108 


258 


2, 825 


2,860 


180 


401 


180 


379 


110 


263 


2,850 


2,875 


183 


406 


183 


384 


112 


267 


2,875 


2,900 


186 


411 


186 


389 


114 


271 


2,900 


2,926 


189 


416 


189 


394 


117 


276 


2,926 


2, 950 


191 


421 


191 


399 


119 


280 


2, 950 ' 2, 975 


194 


426 


194 


404 


121 


284 


2,975 3.000 


197 


431 


197 


409 


123 


289 



For footnotes, see p. 329. 



STATISTICS OF INCOME FOR 1950, PART 1 



325 



-Income tax returns of individuals: Optional tax for 1941 through 1960 under 
supplement T, Internal Revenue Code — Continued 
[Form W-2 and short-form 1040] 





Adju 


sted 
ss 
ne 1 




Optional tax, 
1944, 1945 


4 


Adjusted 
gross 


Optional tax, a 4 1944, 1945 


inco 


Number of surtax 
exemptions ' 


income •— 
Continued 


Number of surtax exemptions ^ 


At 
least 


But 
less 
than 


1 


2 


3 


4 


5 or 
more 


At 
least 


But 
less 
than 


1 


2 


3 


4 


5 


6 


7 


8 


9 or 
more 


$0 


$550 


$0 


$0 


$0 


$0 


$0 


$2, 300 


$2, 325 


$364 


$264 


$164 


$64 


$47 


$47 


$47 


$47 


$47 


550 


575 


1 














2,325 


2,350 


369 


269 


169 


69 


48 


48 


48 


48 


48 


575 


600 


7 


1 


1 


1 


1 


2,350 


2, 375 


374 


274 


174 


74 


49 


49 


49 


49 


49 


600 


625 


12 


2 


2 


2 


2 


2,375 


2, 400 


379 


279 


179 


79 


49 


49 


49 


49 


49 


625 


650 


17 


2 


2 


2 


2 


2,400 


2, 425 


384 


284 


184 


84 


50 


50 


50 


50 


50 


650 


675 


22 


3 


3 


3 


3 


2, 425 


2,450 


390 


290 


190 


90 


51 


51 


51 


51 


51 


675 


700 


27 


4 


4 


4 


4 


2, 450 


2, 475 


395 


295 


195 


95 


51 


51 


51 


51 


51 


700 


725 


32 


4 


4 


4 


4 


2,475 


2,500 


400 


300 


200 


100 


52 


52 


52 


52 


52 


725 


750 


38 


5 


5 


5 


5 


2, 500 


2,525 


405 


305 


205 


105 


53 


53 


53 


53 


53 


750 


775 


43 


6 


6 


6 


6 


2,525 


2,550 


410 


310 


210 


110 


54 


54 


54 


54 


54 


775 


800 


48 


6 


6 


6 


6 


2,550 


2,575 


415 


315 


215 


115 


54 


54 


54 


54 


54 


800 


825 


53 


7 


7 


7 


7 


2,575 


2,600 


421 


321 


221 


121 


55 


55 


55 


55 


55 


825 


850 


58 


8 


8 


8 


8 


2,600 


2,625 


426 


326 


226 


126 


56 


56 


56 


56 


56 


850 


875 


64 


8 


8 


8 


8 


2,625 


2, 650 


431 


331 


231 


131 


56 


56 


56 


56 


56 


875 


900 


69 


9 


9 


9 


9 


2,650 


2,675 


436 


336 


236 


136 


57 


57 


57 


57 


57 


900 


925 


74 


10 


10 


10 


10 


2,675 


2,700 


441 


341 


241 


141 


58 


58 


58 


58 


58 


925 


950 


79 


10 


10 


10 


10 


2,700 


2, 725 


446 


346 


246 


146 


58 


58 


58 


58 


58 


950 


975 


84 


11 


11 


11 


11 


2.725 


2,750 


452 


352 


252 


152 


59 


59 


59 


59 


59 


975 


1,000 


89 


12 


12 


12 


12 


2,750 


2,775 


457 


3,57 


257 


157 


60 


60 


60 


60 


60 


1,000 


1,025 


95 


12 


12 


12 


12 


2,775 


2,800 


462 


362 


262 


162 


62 


60 


60 


60 


60 




025 


1,050 


100 


13 


13 


13 


13 


2,800 


2,825 


468 


367 


267 


167 


67 


61 


61 


61 


61 




050 


1, 075 


105 


14 


14 


14 


14 


2,825 


2, 850 


473 


372 


272 


172 


72 


62 


62 


62 


62 




075 


1,100 


110 


14 


14 


14 


14 


2,850 


2,875 


479 


378 


278 


178 


78 


62 


62 


62 


62 




100 


1,126 


115 


15 


15 


15 


15 


2,875 


2,900 


485 


383 


283 


183 


83 


63 


63 


63 


63 




125 


1,150 


120 


20 


16 


16 


16 


2,900 


2, 925 


490 


388 


288 


188 


88 


61 


64 


64 


64 




150 


1,175 


129 


26 


16 


16 


16 


2,925 


2,950 


496 


393 


293 


193 


93 


64 


64 


64 


64 




175 


1,200 


131 


31 


17 


17 


17 


2,950 


2,975 


502 


398 


298 


198 


98 


65 


65 


65 


65 




200 


1, 225 


136 


36 


18 


18 


18 


2,975 


3, 000 . 


507 


403 


303 


203 


103 


66 


66 


66 


66 




225 


1,250 


141 


41 


18 


18 


18 


3,000 


3,050 


516 


411 


311 


211 


111 


67 


67 


67 


67 




250 


1,275 


146 


46 


19 


19 


19 


3,050 


3,100 


527 


422 


322 


222 


122 


68 


68 


68 


68 




275 


1,300 


152 


52 


20 


20 


20 


3,100 


3, 150^ 


538 


432 


332 


232 


132 


69 


69 


69 


69 




300 


1,325 


157 


57 


20 


20 


20 


3,150 


3, 200 


549 


442 


342 


242 


142 


71 


71 


71 


71 




325 


1,350 


162 


62 


21 


21 


21 


3,200 


3,250 


561 


453 


353 


253 


153 


72 


72 


72 


72 




350 


1,375 


167 


67 


22 


22 


22 


3,250 


3,300 


572 


463 


363 


263 


163 


73 


73 


73 


73 




375 


1,400 


172 


72 


22 


22 


22 


3,300 


3,350 


583 


473 


373 


273 


173 


75 


75 


75 


75 




400 


1,425 


177 


77 


23 


23 


23 


3,350 


3,400 


594 


484 


384 


284 


184 


84 


76 


76 


76 




425 


1,450 


183 


83 


24 


24 


24 


3,400 


3,450 


606 


496 


394 


294 


194 


94 


77 


77 


77 




450 


1,475 


188 


88 


24 


24 


24 


3, 450 


3,500 


617 


507 


404 


304 


204 


104 


79 


79 


79 




475 


1,500 


193 


93 


25 


25 


25 


3,500 


3,550 


628 


518 


415 


315 


215 


115 


80 


80 


80 




500 


1,525 


198 


98 


26 


26 


26 


3.550 


3,600 


639 


529 


425 


325 


225 


125 


82 


82 


82 




525 


1,550 


203 


103 


27 


27 


27 


3,600 


3,650 


651 


541 


435 


335 


235 


135 


83 


83 


83 




550 


1,575 


208 


108 


27 


27 


27 


3,650 


3,700 


662 


552 


446 


346 


246 


146 


84 


84 


84 




575 


1,600 


214 


114 


28 


28 


28 


3,700 


3,750 


673 


563 


456 


356 


256 


156 


86 


86 


86 




600 


1, 625 


219 


119 


29 


29 


29 


3,750 


3,800 


684 


574 


466 


366 


266 


166 


87 


87 


87 




625 


1,650 


224 


124 


29 


29 


29 


3,800 


3,850 


696 


586 


477 


377 


277 


177 


88 


88 


88 




650 


1,675 


229 


129 


30 


30 


30 


3,850 


3, 900 


707 


597 


487 


387 


287 


187 


90 


90 


90 




675 


1,700 


234 


134 


34 


31 


31 


3,900 


3,950 


718 


608 


498 


397 


297 


197 


97 


91 


91 


1 


700 


1,725 


239 


139 


39 


31 


31 


3,950 


4,000 


729 


619 


509 


408 


308 


208 


108 


92 


92 


1 


725 


1,750 


245 


145 


45 


32 


32 


4,000 


4, 050 


741 


631 


521 


418 


318 


218 


118 


94 


94 


1 


750 


1,775 


250 


150 


50 


33 


33 


4,050 


4,100 


752 


642 


532 


429 


329 


229 


129 


95 


95 


1 


775 


1,800 


255 


155 


55 


33 


33 


4,100 


4,150 


763 


653 


543 


439 


339 


239 


139 


96 


96 


1 


800 


1,825 


260 


160 


60 


34 


34 


4,150 


4,200 


.774 


664 


554 


449 


349 


249 


149 


98 


98 


1 


825 


1,850 


265 


165 


65 


35 


35 


4,200 


4,250 


786 


676 


566 


460 


360 


260 


160 


99 


99 


1 


850 


1,875 


271 


171 


71 


35 


35 


4,250 


4,300 


797 


687 


577 


470 


370 


270 


170 


100 


100 


1 


875 


1,900 


276 


176 


76 


36 


36 


4,300 


4,350 


808 


698 


588 


480 


380 


280 


180 


102 


102 


1 


900 


1,925 


281 


181 


81 


37 


37 


4,350 


4, 400 


819 


709 


599 


491 


391 


291 


191 


103 


103 


1 


925 


1,950 


286 


186 


86 


37 


37 


4,400 


4,450 


831 


721 


611 


501 


401 


301 


201 


104 


104 


1 


950 


1,975 


291 


191 


91 


38 


38 


4,450 


4,500 


842 


732 


622 


512 


411 


311 


211 


111 


106 


1 


975 


2,000 


296 


196 


96 


39 


39 


4,500 


4,550 


853 


743 


633 


523 


422 


322 


222 


122 


107 


2 


000 


2,025 


302 


202 


102 


39 


39 


4,550 


4,600 


864 


754 


644 


534 


432 


332 


232 


132 


109 


2 


025 


2,050 


307 


207 


107 


40 


40 


4,600 


4,650 


876 


766 


656 


546 


442 


342 


242 


142 


110 


2 


050 


2, 075 


312 


212 


112 


41 


41 


4, 650 


4,700 


887 


777 


667 


557 


453 


353 


253 


153 


111 


2 


075 


2,100 


317 


217 


117 


41 


41 


4.700 


4,750 


898 


788 


678 


568 


463 


363 


263 


163 


113 


2 


100 


2,125 


322 


222 


122 


42 


42 


4,750 


4,800 


909 


799 


689 


579 


473 


373 


273 


173 


114 


2 


125 


2,150 


327 


227 


127 


43 


43 


4,800 


4,850 


921 


811 


701 


591 


484 


384 


284 


184 


115 


2 


150 


2,175 


333 


233 


133 


43 


43 


4, 850 


4,900 


932 


822 


712 


602 


494 


394 


294 


194 


117 


2 


175 


2,200 


338 


238 


138 


44 


44 


4,900 


4,950 


943 


833 


723 


613 


504 


404 


304 204 


118 


2 


200 


2,225 


343 


243 


143 


45 


45 


4,950 


5,000 


954 


844 


734 


624 


515 


415 


315 215 


119 


2 


225 


2,250 


348 


248 


148 


48 


45 


If the adjusted gross income in 


eludes incom('s of both 


hus- 




250 


2,275 


353 


253 


153 


53 


46 


bandand wife, the tax in the t 


ible is reduced by 3 perce 


ntof 


v[ 275 


2,300 


359 


259 


159 


59 


47 


the smaller adjusted gross inco) 


ne, but not by more thai 


i$15. 



For footnotes, see p. 329. 



326 



STATISTICS OF INCOME FOR 1950, PART 1 



C. — Income tax returns of individuals: Optional tax for 1941 through 1950 under 

supplement T, Internal Revenue Code — Continued 

[Form W-2 and short-form 1040] 



Adjusted gross 


Optional tax 
1946, 1947 


84 


Adjusted gross 
income >— Con- 
tinued 


Optional tax,» * 


1946, 


1947 






income » 


Number of exemp- 
tions « 


Number of exemptions » 


At least 


But 
less 
than 


1 


2 


3 


4 or 
more 


At least 


But 

less 
than 


1 


2 


3 


4 


5 


6 


7 


8 


9 or 
more 


$0 


$660 


$0 


$0 


$0 


$0 


$2, 200 


$2, 225 


5283 


H88 


$93 


$0 


$0 


$0 


$0 


$0 


$0 


550 


675 


1 











2,225 


2,250 


288 


193 


98 


3 

















575 


600 


5 











2,250 


2,275 


292 


197 


102 


7 

















600 


626 


10 











2,275 


2,300 


296 


201 


106 


11 

















625 


650 


14 











2,300 


2,325 


300 


205 


110 


15 

















650 


675 


18 











2,325 


2,350 


305 


210 


115 


20 

















676 


700 


23 











2,350 


2.375 


309 


214 


119 


24 

















700 


725 


27 











2,375 


2,400 


313 


218 


123 


28 

















725 


750 


31 











2,400 


2,425 


318 


223 


128 


33 

















750 


775 


35 











2,425 


2,450 


322 


227 


132 


37 

















775 


800 


40 











2,450 


2,475 


326 


231 


136 


41 

















800 


825 


44 











2,475 


2,500 


330 


235 


140 


46 

















825 


860 


48 











2,600 


2,625 


336 


240 


145 


50 

















850 


875 


62 











2,525 


2,550 


339 


244 


149 


54 

















875 


900 


57 











2.550 


2,575 


343 


248 


153 


68 

















900 


925 


61 











2,575 


2,600 


347 


252 


157 


62 

















925 


950 


65 











2,600 


2,625 


352 


257 


162 


67 

















950 


975 


70 











2.625 


2,660 


366 


261 


166 


71 

















975 


1,000 


74 











2,650 


2,675 


360 


266 


170 


75 

















1,000 


1,025 


78 











2,675 


2,700 


366 


270 


175 


80 

















1,025 


1,050 


82 











2,700 


2,726 


369 


274 


179 


84 

















1,050 


1,076 


87 











2,725 


2,760 


373 


278 


183 


88 

















1,075 


1,100 


91 











2.750 


2,775 


377 


282 


187 


92 

















1,100 


1,126 


95 











2,775 


2,800 


382 


287 


192 


97 


2 














1,125 


1,160 


100 


6 








2,800 


2,825 


387 


291 


196 


101 


6 














1,150 


1,175 


104 


9 








2,825 


2, 8.50 


391 


295 


200 


105 


10 














1,175 


1,200 


108 


13 








2,850 


2,875 


396 


299 


204 


109 


14 














1,200 


1,225 


112 


17 








2,875 


2,900 


401 


304 


209 


114 


19 














1,225 


1,250 


117 


22 








2,900 


2.925 


405 


308 


213 


118 


23 














1,260 


1,275 


121 


26 








2,925 


2,950 


410 


312 


217 


122 


27 














1,275 


1,300 


125 


30 








2,950 


2,975 


415 


317 


222 


127 


32 














1,300 


1,325 


129 


34 








2,975 


3,000 


419 


321 


226 


131 


36 














1,325 


1,350 


134 


39 








3,000 


3,050 


427 


327 


232 


137 


42 














1,350 


1,376 


138 


43 








3,050 


3,100 


436 


336 


241 


146 


51 














1,375 


1,400 


142 


47 








3,100 


3,150 


446 


344 


249 


154 


59 














1,400 


1,425 


147 


52 








3,160 


3.200 


455 


353 


258 


163 


68 














1,425 


1,450 


151 


56 








3,200 


3.250 


464 


361 


266 


171 


76 














1,450 


1,475 


156 


60 








3,250 


3,300 


474 


370 


275 


180 


85 














1,475 


1,500 


159 


64 








3,300 


3.350 


483 


379 


284 


189 


94 














1,500 


1,526 


164 


69 








3,350 


3,400 


492 


388 


292 


197 


102 


7 











1,626 


1,550 


168 


73 








3,400 


3,460 


502 


397 


301 


206 


111 


16 











1, 560 


1,675 


172 


77 








3,450 


3,500 


511 


407 


309 


214 


119 


24 











1,676 


1,600 


176 


81 








3.500 


3,660 


521 


416 


318 


223 


128 


33 











1,600 


1,626 


181 


86 








3,550 


3,600 


630 


425 


326 


231 


136 


41 











1,626 


1,660 


185 


90 








3,600 


3,650 


639 


435 


335 


240 


145 


.50 











1,650 


1,676 


189 


94 








3,650 


3,700 


549 


444 


343 


248 


153 


58 











1,''.75 


1,700 


194 


99 


4 





3,700 


3,760 


558 


454 


352 


257 


162 


67 











1,700 


1,725 


198 


103 


8 





3,760 


3,800 


568 


463 


361 


266 


171 


76 











1,725 


1,750 


202 


107 


12 





3,800 


3,860 


577 


472 


369 


274 


179 


84 











1,750 


1,775 


206 


111 


16 





3,850 


3,900 


586 


482 


378 


283 


188 


93 











1,775 


1,800 


211 


116 


21 





3,900 


3,950 


696 


491 


387 


291 


196 


101 


6 








1,800 


1,825 


215 


120 


25 





3,950 


4,000 


605 


501 


396 


300 


205 


110 


15 








1.826 


1, 850 


219 


124 


29 





4,000 


4,050 


615 


510 


406 


308 


213 


118 


23 








1,860 


1,875 


223 


128 


33 





4,060 


4,100 


624 


520 


415 


317 


222 


127 


32 








1,876 


1,900 


228 


133 


38 





4,100 


4,150 


633 


529 


424 


325 


230 


135 


40 








1,900 


1,926 


232 


137 


42 





4,160 


4,200 


643 


538 


434 


3.34 


239 


144 


49 








1,925 


1,950 


236 


141 


46 





4,200 


4,260 


652 


548 


443 


342 


247 


152 


57 








1,950 


1,975 


241 


146 


51 





4,250 


4,300 


662 


557 


453 


351 


256 


161 


66 








1,975 


2,000 


246 


160 


65 





4.300 


4,350 


671 


667 


462 


360 


266 


170 


75 








2,000 


2,026 


249 


154 


59 





4,350 


4.400 


680 


676 


471 


368 


273 


178 


83 








2,025 


2,060 


253 


158 


63 





4,400 


4,450 


690 


586 


481 


377 


282 


187 


92 








2,050 


2,075 


253 


163 


68 





4,450 


4,500 


699 


596 


490 


386 


290 


195 


100 


5 





2,075 


2,100 


262 


167 


72 





4,600 


4,650 


709 


604 


500 


396 


299 


204 


109 


14 





2,100 


2.126 


266 


171 


76 





4,560 


4,600 


718 


614 


509 


405 


307 


212 


117 


22 





2,125 


2, 1,50 


271 


176 


81 





4,600 


4,660 


727 


623 


518 


414 


316 


221 


126 


31 





2,150 


2,175 


275 


180 


85 





4,650 


4,700 


737 


632 


528 


423 


324 


229 


134 


39 





2.175 


2,200 


279 


184 


89 





4,700 


4,760 


746 


642 


537 


433 


333 


238 


143 


48 

















4,750 


4,800 


756 


651 


547 


442 


342 


247 


152 


57 

















4,800 


4,850 


765 


661 


666 


452 


350 


256 


160 


65 

















4,850 


4,900 


774 


670 


565 


461 


359 


264 


169 


74 

















4,900 


4,950 


784 


679 


675 


470 


367 


272 


177 


82 

















4,960 


5,000 


793 


689 


584 1480 


376 


281 


186 


91 






For footnotes, see p. 329. 



STATISTICS OF INCOME FOR 1950, PART 1 



327 



C. — Income tax returns of individuals: Optional tax for 194-1 throtigh 1950 under 

supplement T, Internal Revenue Code — Continued 

[Form 1040A and short-form 1040] 



Adjusted 


Optional tax, ' < 
1948, 1949 


Adjusted 
gross 


Optional tax, « « 1948, 1949 


gross 
income ' 


Number of 
exemptions » 


income ' 
—Con. 


Number of exemptions « 






















2 


» 


3 


IB 














§ 
g 

% 


1 


2 


3 


i 


+j 


C/3 


1 


2 d 


1.^ 
o 




1^ 

s 


4 


5 


6 


7 


% 


i 


•2 








a 


i 


» 




^"a 


"S ^ 


a^a 


•c.a 










a 


< 


3 

« 










^ 


3 




^g p. w 
m 


l§ 


g P.n 
DO 


r 










o 

00 


$0 


$675 


$0 


lo" 


$0 


$0 


$2,325 


$2,350 


$250 


$150 


$150 


$50 


$50 


$0 


$0 


$0 


$0~ 


$0 


675 


700 


3 











2,350 


2,375 


253 


154 


154 


54 


54 

















700 


725 


7 











2,375 


2,400 


257 


157 


157 


58 


58 

















725 


750 


11 











2,400 


2,425 


261 


161 


161 


62 


62 

















750 


776 


14 











2,425 


2,450 


265 


165 


165 


65 


65 

















775 


800 


18 











2,450 


2,475 


268 


169 


169 


69 


69 

















800 


825 


22 











2,475 


2,500 


272 


172 


172 


73 


73 

















825 


850 


26 











2,500 


2,525 


276 


176 


176 


77 


77 

















850 


875 


29 











2,525 


2,550 


280 


180 


180 


80 


80 

















875 


900 


33 











2,550 


2,575 


283 


184 


184 


84 


84 

















900 


925 


37 











2,575 


2,600 


287 


187 


187 


88 


88 

















925 


950 


40 











2,600 


2,625 


291 


191 


191 


92 


92 

















950 


975 


44 











2,625 


2,650 


294 


195 


195 


95 


95 

















975 


1,000 


48 











2,650 


2,675 


298 


199 


199 


99 


99 

















1,000 


1,025 


52 











2,675 


2,700 


302 


202 


202 


103 


103 


3 














1,025 


1,050 


55 











2,700 


2,725 


306 


206 


206 


106 


106 


7 














1,050 


1, 075 


59 











2,725 


2,750 


309 


210 


210 


110 


110 


11 














1,075 


1,100 


63 











2,750 


2,775 


313 


214 


214 


114 


114 


14 














1,100 


1,125 


67 











2,775 


2,800 


317 


217 


217 


118 


118 


18 














1, 125 


1,150 


70 











2,800 


2,825 


321 


221 


221 


121 


121 


22 














1,150 


1,175 


74 











2,825 


2,850 


324 


225 


225 


125 


125 


26 














1,175 


1,200 


78 











2,850 


2,875 


328 


228 


228 


129 


129 


29 














1,200 


1,225 


82 











2,875 


2,900 


332 


232 


232 


133 


133 


33 














1,225 


1,250 


85 











2,900 


2,925 


336 


236 


236 


136 


136 


37 














1,250 


1,275 


89 











2,925 


2,950 


340 


240 


240 


140 


140 


40 














1,276 


1,300 


93 











2,950 


2,975 


345 


243 


243 


144 


144 


44 














1,300 


1,325 


96 











2,975 


3,000 


349 


247 


247 


148 


148 


48 














1,325 


1,350 


100 


1 








3,000 


3,050 


356 


253 


253 


153 


153 


54 














1,350 


1,375 


104 


4 








3,050 


3,100 


364 


260 


260 


161 


161 


61 














1,375 


1,400 


108 


8 








3,100 


3,150 


373 


268 


288 


168 


168 


68 














1,400 


1,425 


HI 


12 








3,150 


3,200 


382 


275 


275 


176 


176 


76 














1,425 


1,450 


115 


16 








3,200 


3,250 


391 


283 


283 


183 


183 


83 














1,450 


1,475 


119 


19 








3,250 


3,300 


399 


290 


290 


190 


190 


91 














1,475 


1,500 


123 


23 








3,300 


3,350 


408 


298 


298 


198 


198 


98 














1,500 


1,525 


126 


27 








3,350 


3,400 


417 


305 


305 


205 


205 


106 


6 











1,525 


1,550 


130 


31 








3,400 


3,450 


425 


312 


312 


213 


213 


113 


14 











1,550 


1,575 


134 


34 








3,450 


3,500 


434 


320 


320 


220 


220 


121 


21 











1,575 


1,600 


138 


38 








3,500 


3,550 


443 


327 


327 


228 


228 


128 


29 











1,600 


1,625 


141 


42 








3,550 


3,600 


452 


335 


335 


235 


235 


136 


36 











1,625 


1,650 


145 


45 








3,600 


3, 650 


460 


344 


342 


243 


243 


143 


44 











1,650 


1,675 


149 


49 








3,650 


3,700 


469 


353 


350 


250 


250 


151 


61 











1,675 


1,700 


153 


53 








3,700 


3,750 


478 


362 


357 


258 


258 


158 


59 











1,700 


1,725 


156 


57 








3,750 


3,800 


486 


370 


365 


265 


265 


166 


66 











1,725 


1,750 


160 


60 








3,800 


3,850 


495 


379 


372 


273 


273 


173 


73 











1,750 


1,775 


164 


64 








3,850 


3,900 


504 


388 


380 


280 


280 


181 


81 











1,775 


1,800 


167 


68 








3,900 


3,950 


513 


396 


387 


288 


288 


188 


88 











1,800 


1,825 


171 


72 








3,950 


4,000 


521 


405 


395 


295 


295 


195 


96 











1,825 


1,850 


175 


75 








4,000 


4,050 


530 


414 


402 


303 


303 


203 


103 


4 








1,850 


1,875 


179 


79 








4,050 


4,100 


539 


423 


410 


310 


310 


210 


111 


11 








1,875 


1,900 


182 


83 








4,100 


4,150 


547 


431 


417 


317 


317 


218 


118 


19 








1,900 


1,925 


186 


87 








4,150 


4,200 


556 


440 


425 


325 


325 


225 


126 


26 








1,925 


1,950 


190 


90 








4,200 


4,250 


565 


449 


432 


332 


332 


233 


133 


34 








1,950 


1,975 


194 


94 








4,250 


4,300 


574 


457 


439 


341 


340 


240 


141 


41 








1,975 


2,000 


197 


98 








4,300 


4,350 


582 


466 


447 


350 


347 


248 


148 


49 








2,000 


2,025 


201 


101 


2 





4,350 


4,400 


591 


475 


454 


359 


355 


255 


156 


56 








2,025 


2,050 


205 


105 


6 





4,400 


4,450 


600 


483 


462 


367 


362 


263 


163 


63 








2,050 


2,075 


209 


109 


9 





4,450 


4,500 


608 


492 


469 


376 


370 


270 


171 


71 








2,075 


2,100 


212 


113 


13 





4,500 


4,550 


617 


501 


477 


385 


377 


278 


178 


78 








2,100 


2,125 


216 


116 


17 





4,550 


4,600 


626 


510 


484 


393 


385 


285 


186 


86 








2,125 


2,150 


220 


120 


21 





4,600 


4,650 


635 


518 


492 


402 


392 


293 


193 


93 








2,150 


2,175 


223 


124 


24 





4,650 


4,700 


643 


527 


499 


411 


400 


300 


200 


101 


1 





2,175 


2,200 


227 


128 


28 





4,700 


4,750 


652 


536 


507 


420 


407 


308 


208 


108 


9 





2,200 


2,225 


231 


131 


32 





4,750 


4,800 


661 


544 


514 


428 


415 


315 


215 


116 


16 





2,225 


2,250 


235 


135 


35 





4,800 


4,850 


669 


553 


522 


437 


422 


322 


223 


123 


24 





2,250 


2,275 


238 


139 


39 





4,850 


4,900 


678 


562 


529 


446 


430 


330 


230 


131 


31 





2,275 


2,300 


242 


143 


43 





4,900 


4,950 


687 


571 


537 


454 


437 


337 


238 


138 


39 





2,300 


2,325 


246 


146 


47 





4,950 


5,000 


695 


579 


544 


463 


444 


345 


245 


146 


46 






For footnotes, see p. 329. 



328 



STATISTICS OF INCOME FOR 1950, PART 1 



C. — Income tax returns of individuals: Optional tax for 1941 through 1950 binder 
supplement T, Internal Revenue Code — Continued 

[Form 1040A and short-form 1040] 



Adjusted 


Optional 


Adjusted 






Optional tax, s 4 1959 






gross 
income i 




1 


gross in- 




















Number of 
exemptions ' 


come 1 


-Con. 


Number of exemptions » 




§ 
a 


1 






01 






1 


2 


; 




4 


5 


6 


7 


© 


2 


3 




a 

cS 
XI 




8.S 



■S c 


^ 


•4-3 


i 











m 


m 




Sg^ 


^ tuO 


°g^ 


T3~> 













(3 


.s 








e 


03 


0^ 




^°^ 


'H.9 


m u< 


■g g 










a 


< 








$0 



$0" 


< 








1^ 




3s 











00 


$0 


$675 


~$0 


id 


$2, 325 


$2, 350 


$262 


$157 


$157 


$53 


$53 


$0 


$0 


$0 


~$0 


$0 


675 


700 


3 











2,350 


2,375 


266 


161 


161 


57 


57 

















700 


725 


7 











2,375 


2,400 


269 


165 


165 


61 


61 

















725 


750 


11 











2,400 


2,425 


273 


169 


169 


65 


65 

















750 


775 


15 


. 








2,425 


2, 450 


277 


173 


173 


69 


69 

















775 


800 


19 











2,450 


2,475 


281 


177 


177 


72 


72 

















800 


825 


23 











2,475 


2,500 


285 


181 


181 


76 


76 

















825 


850 


27 











2,500 


2, 525 


289 


185 


185 


80 


80 

















850 


875 


31 











2,525 


2,550 


293 


189 


189 


84 


84 

















875 


900 


35 











2,550 


2,575 


297 


192 


192 


88 


88 

















900 


925 


38 











2,575 


2. 600 


301 


196 


196 


92 


92 

















925 


950 


42 











2,600 


2,625 


305 


200 


200 


96 


96 

















950 


975 


46 











2,625 


2,650 


309 


204 


204 


100 


100 

















975 


1,000 


50 











2,650 


2,675 


313 


208 


208 


104 


104 

















1,000 


1,025 


54 











2,675 


2,700 


316 


212 


212 


108 


108 


3 














1,025 


1,050 


58 











2,700 


2,725 


320 


216 


216 


112 


112 


7 














1,050 


1,075 


62 











2,725 


2,75C 


324 


220 


220 


115 


115 


11 














1,075 


1,100 


66 











2,750 


2,775 


328 


224 


224 


119 


119 


15 














1,100 


1,125 


70 











2, 775 


2,800 


332 


228 


228 


123 


123 


19 














1,125 


1,150 


74 











2.800 


2.825 


336 


232 


232 


127 


J 27 


23 














1,150 


1,175 


78 











2,825 


2, 850 


340 


236 


236 


131 


131 


27 














1, 175 


1,200 


82 











2.850 


2,875 


344 


239 


239 


135 


135 


31 














1,200 


1,225 


85 











2,875 


2,900 


348 


243 


243 


139 


139 


35 














1,225 


1,250 


89 











2,900 


2,925 


352 


247 


247 


143 


143 


38 














1,250 


1, 275 


93 











2,925 


2,950 


357 


251 


251 


147 


147 


42 














1,275 


1, 300 


97 











2,950 


2,975 


361 


255 


255 


151 


151 


46 














1,300 


1, 325 


101 











2,975 


3,000 


366 


259 


259 


155 


155 


50 














1,325 


1, 350 


105 


1 








3,000 


3,050 


373 


265 


265 


161 


161 


56 














1,350 


1, 375 


109 


5 








3,050 


3,100 


382 


273 


273 


168 


168 


64 














1,375 


1, 400 


113 


8 








3.100 


3,150 


391 


281 


281 


176 


176 


72 














1,400 


1, 425 


117 


12 








3,150 


3,200 


400 


288 


288 


184 


184 


80 














1,425 


1, 450 


121 


16 








3,200 


3,250 


409 


296 


296 


192 


192 


87 














1,450 


1, 475 


125 


20 








3,250 


3,300 


418 


304 


304 


200 


200 


95 














1,475 


1, 500 


129 


24 








3,300 


3,350 


427 


312 


312 


207 


207 


103 














1,500 


1, 525 


132 


28 








3,350 


3,400 


436 


320 


320 


215 


215 


HI 


7 











1,525 


1,550 


136 


32 








3.400 


3,450 


445 


328 


328 


223 


223 


119 


14 











1,550 


1, 575 


140 


36 








3,450 


3,500 


454 


335 


335 


231 


231 


127 


22 











1,575 


1, 600 


144 


40 








3,500 


3,550 


463 


343 


343 


239 


239 


134 


30 











1,600 


1,625 


148 


44 








3,550 


3,600 


472 


352 


351 


247 


247 


142 


38 











1,625 


1,650 


152 


48 








3,600 


3, 650 


481 


361 


359 


254 


254 


150 


46 











1,650 


1,675 


156 


52 








3,650 


3,700 


490 


370 


367 


262 


262 


158 


54 











1,675 


1,700 


160 


55 








3,700 


3,750 


499 


379 


375 


270 


270 


166 


61 











1, 700 


1,725 


164 


59 








3,750 


3,800 


508 


388 


382 


278 


278 


174 


69 











1,725 


1,750 


168 


63 








3,800 


3,850 


517 


397 


390 


286 


286 


181 


77 











1,750 


1,775 


172 


67 








3,850 


3,900 


526 


406 


398 


294 


294 


189 


85 











1,775 


1,800 


176 


71 








3,900 


3,950 


535 


415 


406 


301 


301 


197 


93 











1,800 


1,825 


179 


75 








3,950 


4,000 


544 


424 


414 


309 


309 


205 


100 











1,825 


1,850 


183 


79 








4,000 


4,050 


553 


433 


422 


317 


317 


213 


108 


4 








1,850 


1,875 


187 


83 








4,050 


4,100 


562 


442 


429 


325 


325 


221 


116 


12 








1.875 


1,900 


191 


87 








4,100 


4,150 


571 


451 


437 


333 


333 


228 


124 


20 








1,900 


1,925 


195 


91 








4,150 


4,200 


580 


460 


445 


341 


341 


236 


132 


27 








1,925 


1,950 


199 


95 








4,200 


4,250 


589 


469 


453 


349 


348 


244 


140 


35 








1,950 


1,975 


203 


99 








4,250 


4,300 


598 


478 


461 


358 


356 


252 


147 


43 








1,975 


2,000 


207 


102 








4,300 


4,350 


607 


487 


468 


367 


364 


260 


155 


51 








2,000 


2,025 


211 


106 


2 





4,350 


4,400 


616 


496 


470 


376 


372 


268 


163 


59 








2,025 


2,050 


215 


110 


6 





4,400 


4,450 


625 


505 


484 


385 


380 


275 


171 


67 








2.050 


2, 075 


219 


114 


10 





4.450 


4,500 


634 


514 


492 


394 


388 


283 


179 


74 








2, 075 


2,100 


223 


118 


14 





4,500 


4,550 


643 


523 


500 


403 


395 


291 


187 


82 








2,100 


2,125 


226 


122 


18 





4,550 


4,600 


652 


532 


508 


412 


403 


299 


194 


90 








2,125 


2,150 


230 


126 


22 





4,600 


4, 650 


661 


541 


515 


421 


411 


307 


202 


98 








2, 150 


2,175 


234 


130 


25 





4,650 


4,700 


670 


550 


523 


430 


419 


315 


210 


106 


1 





2,175 


2,200 


238 


134 


29 





4, 700 


4,750 


679 


559 


531 


439 


427 


322 


218 


114 


9 





2,200 


2, 225 


242 


138 


33 





4,750 


4,800 


688 


568 


539 


448 


435 


330 


226 


121 


17 





2,225 


2,250 


246 


142 


37 





4,800 


4,850 


697 


577 


547 


457 


442 


338 


234 


129 


25 





2,250 


2.275 


250 


116 


41 





4,850 


4,900 


706 


586 


555 


466 


450 


346 


241 


137 


33 





2,275 


2,300 


254 


J49 


45 





4,900 


4, 950 


715 


595 


562 


475 


458 


354 


249 


145 


40 





2 .^10' 9 S'^-i "J"^*? 


1531 491 n 


4. 950 


5. 000 


724 


604 


570 


484 


466 


361 


257 


153 


48 






For footnotes, see p. 329, 



STATISTICS OF INCOME FOR 1950, PART 1 



329 



Footnotes for table G 



1 Gross income, for 1941-43, must not 
exceed $3,000 and for 1941 must be only 
from salaries, wages, other compensation 
for personal services, dividends, interest, 
rent, annuities, and royalties; and for 
1942-43, must be from the same so\arces 
as for 1941 excluding rents and royalties 
and the return must be filed on the cash 
basis. Adjusted gross income for 1944-50 
must be less than $5,000 regardless of 
soiu-ce of income or method of account- 
ing. (For exclusions from gross income, 
see note 7, table A, p. 313.) 

* There is deducted from gross income 
a credit for each person who as of Dec. 31 
was a dependent (under 18 years of age or 
incapable of self-support because men- 
tally or physically defective) receiving 
his chief support during the taxable year 
from the taxpayer, $400 for 1941; and for 
such persons who as of July 1, were de- 
pendents, $385 for 1942-43. When the 
taxpayer is head of the family solely by 
reason of one or more dependents for 
whom he would be entitled to credit, such 
credit is disallowed with respect to one 
such dependent. (For credit for depend- 
ents for 1944-50, see note 6, below.) 

3 Marital status is determined as of the 
last day of the taxable year for 1941; as of 
July 1 for 1942-43; and for 1944^50, as of 
the last day of the taxable year or as of 
the date of death if one spouse dies dtiring 
the year. 

Separate returns of husband and wife, 
for 1942-43, may not be made on the 
optional return, Form 1040A, unless each 
elects to use this form. For 1944^50, the 
optional tax or the standard deduction 
shall not be allowed to either husband or 
wife if the net income of one of the 
spouses is determined without regard to 
the standard deduction. 

*In lieu of the normal tax and surtax 
imposed by sections 11 and 12 of the Code, 
a citizen or resident may elect to pay the 
optional tax under section 400 if, for 



1941-43, his gross Income (see note 1 
above) is not more than $3,000, or for 
1944r-50, his adjusted gross income is less 
than $5,000. The optional tax makes 
allowance for personal exemption, earned 
income credit, and deductions for 1941- 
43; and for exemptions and standard de- 
duction for 1944 and thereafter. For 
1941, deductions are allowed by a 10 per- 
cent reduction of the tax computed, at 
regular rates, on the midpoint of each 
income bracket, with a 10 percent earned 
income credit (based on the same mid- 
point) allowed for normal tax purposes. 
The tax thus computed Is rounded to the 
nearest dollar. In 1942-43, 6 percent of 
the midpoint of each income bracket, and 
in 1944-50, 10 percent of the midpoint, 
is allowed for deductions, after which 
the tax is computed in the regular 
manner and rounded to the nearest 
dollar. For 1944-45, where the return 
includes gross income of both spouses the 
tax in the table must be reduced by 3 per- 
cent of the smaller adjusted gross income 
but not by more than $15. (Also see 
note 3 above.) 

Optional tax in this table is for the 
calendar year. Forms 1040A and W-2 are 
for calendar year income only. Short- 
form 1040 may be filed on a calendar or 
fiscal year basis. In case of an optional 
tax change during a fiscal year, the op- 
tional tax is prorated in the same maimer 
as provided for the regular tax. For 1942- 
43, the optional tax is not applicable for 
taxable years of less than 12 months; for 
1944 and thereafter, it may be used if the 
short period is not due to a change in 
accounting period. 

* For 1944-47, exemption of $500 each is 
allowed for the taxpayer, his spouse on a 
joint return, and each dependent meeting 
the statutory requirement. For 1948-50, 
exemption of $600 each is allowed for tax- 
payer, his spouse on a joint retxirn, each 
dependent, and for age 65 or more and/ or 
for blindness of taxpayer and/or spouse 
on a joint return. 



282984 — 54- 



-22 



330 STATISTICS OF INCOME FOR 1950, PART 1 

D. — Income tax returns of individuals and fiduciaries: Provisions pertaining to 



Federal tax law 


Income 
year 


Definition of capital assets • 


Period held 


Eevenue Act of: 
1921 


1922,1923.. 


Property held for profit or investment for 
more than 2 years (whether or not con- 
nected with trade or business) but does 
not include property held for the personal 
use or consumption of the taxpayer or his 
famOy, stock in trade, or other property 
which would be included in inventory. 


More than 2 years 






1924 


1924 

1925-1927.. 
1928-1931 _ _ 
1932,1933.- 


Property held for more than 2 years 
(whether or not connected with trade or 
business) but does not include stock in 
trade or other property of a kind which 
would properly be included in inven- 
tory, or property held primarily for sale 
in the course of trade or business. 


More than 2 years 


1926 




1928 


1932 




1934 


1934. 1935. _ 
1936.1937-- 


\A11 property, whether or not eoimected 

/ with trade or business, regardless of 

period held, except (1) stock in trade or 

other property of a kind which would 

properly be included in inventory, and 

(2) property held primarily for sale to 

customers in ordinary course of trade or 

business. 

1 Same as 1934-37 with the addition of: except 

\ (3) property used in trade or busmess of 

J a character which is subject to allowance 

for depreciation. 


11 year or less 


1936 


Over 1 year, not over 2 years- 
Over 2 years, not over 5 

years. 
Over 5 years, not over 10 

years. 
Over 10 years 




1938 


19.38 

1939,1940.- 


Short-term: 18 months or 
less. 


Internal Reve- 
nue Code. 








Long-term: 
More than 18 months but 
not more than 24 
months. 
I More than 24 months 


Revenue Acts 
amending Code: 
1941 


1941 

1942, 1943.. 


Same as 1938 with the addition of: except 

(4) an obligation of the United States or 
any of its possessions, or of a State or 
Territory, or any political subdivision 
thereof, or of the District of Columbia, 
issued on or after Mar. 1, 1941, on a dis- 
count basis and payable vnthout interest 
at a fixed maturity date not exceedhig 1 
year from date of issue. 

Same as 1941 with the addition of: except 

(5) real property used in the trade or 
business of the taxpayer. 


Same as 1938 


1942 - . 


fShort-term: 6 months or less. 

Long-term: More than 6 
1. months. 






1944-1950.. 




Same as 1942 


Income Tax 
Act of 1944. 







For footnotes, see pp. 334-335. 



STATISTICS OF INCOME FOR 1950, PART 1 331 

capital gains and losses under the Federal tax laws for the income years 1922-60 



Percentage of 

gain or loss 

taken into 

account 



100. 



100 
80- 
60- 

40- 

30- 

100. 



66%. 
50... 



Same as 1938. . 



100- 
50- 



Sanieasl942. 



Treatment of capital gain 2 



Net capital gain is taxed at \2\i per- 
cent, if tlie taxpayer elects to be so 
taxed, provided the total tax (nor- 
mal tax and surtax on ordinary net 
income 3 plus 12"^ percent of capital 
net gain) is not less than 12}.6 percent 
of the total net income. (Loss in 
ordinary net income ' cannot be de- 
ducted from capital net gain.) 

Net capital gain is taxed at 12!^ per- 
cent, if the taxpayer elects to be so 
taxed. The total tax will be the sum 
of the normal tax and surtax on ordi- 
nary net income ^ and 12i^ percent 
of capital net gain. (Loss in ordi- 
nary net income ^ may be deducted 
from capital net gain.) 

Net capital gain < is included in net 
1 income and taxed at the normal tax 
and surtax rates. 



Net short-term capital gain is fully 
taxable at the normal tax and surtax 
rates. 



Net long-term capital gain is taxed at 
30 percent, if such tax plus the tax 
computed on net income reduced by 
the net long-term capital gain is less 
than the regular tax on net income; 
otherwise net long-term capital gain 
is taxed at normal tax and surtax 
rates. 



Same as 1938. 



Net short-term capital gain is fully 
taxable at the normal tax and surtax 
rates. 

Net long-term capital gain or the ex- 
cess of net long-term capital gain 
over net short-term capital loss is 
taxed at 50 percent, if such tax plus 
the tax on net income reduced by 
such capital gain is less than the 
regular tax on net income; otherwise 
such capital gain is taxed at normal 
tax and surtax rates. 



Same as 1942. 



Treatment of capital loss ' 



No provision is made for what, in later acts, Is 
termed "capital net loss." Such loss under 
the Revenue .A.ct of 1921 is treated as ordinary 
loss, i. e., deductible from ordinary net in- 
come.' 



K credit of 12».^ percent of the capital net loss 
may be deducted from the sum of the normal 
tax and surtax on ordinary net income ^ pro- 
vided the tax thus produced is not less than 
the sum of the normal tax and surtax on net 
income after deducting the capital net loss. 



Net capital loss or $2,000,< whichever is less, Is 
deducted from ordinary income .^ 



Net short-term capital loss is not deductible 
from any income for the current year. It 
may be carried forw ard to the succeeding tax- 
able year (in an amount not in excess of the 
net income for the year in which sustained) 
and applied against the net short-term capi- 
tal gain of such succeeding year. Any excess 
of the current year net short-term capital loss 
over the net short-term capital gain of the 
succeeding year is not deductible. 

A credit of 30 percent of the net long-term capi- 
tal loss is deductible from the tax on net in- 
come increased by such loss, if the result is 
an amount greater than the regular tax on net 
income; otherwise net long-term capital loss Is 
treated as a deduction from total income. 



Same as 1938. 



Net loss from sales of capital assets resulting 
from the combination of net short- and 
long-term gain and loss is allowable as a de- 
duction for the current year to the extent of 
$1,000 or the net income (computed without 

^ regard to capital gain or loss), whichever is 
smaller. The amount not allowable in the 
current year is the "net capital loss" to be 
carried forward as a short-term capital loss in 
each of the five succeeding years to the extent 
that such carryover exceeds the total net 
capital gains ^ of any taxable years interven- 
ing between the year in which the net capital 
loss arose and such succeeding years. 

Same as 1942. If tax is determined from op- 
tional tax table, adjusted gross income is 
substituted for net income for the limitation 
on capital loss deduction and for the compu- 
tation of net capital gain.' 



332 



STATISTICS OF INCOME FOR 1950, PART 1 



E. — Income tax returns of individuals and fiduciaries: Provisions under the Federal 
tax laws pertaining to excess-profits tax 1917, taxes paid to foreign countries 1 BIT- 
SO, and earned income credit 1924-43 



Excess-profits tax 


Tax credit for income and profits taxes paid to 
foreign countries or United States possessions 


Federal 
tax law 


In- 
come 
year 


Income subject to 
ex'-Tfs-proflts tax 


Rate 
(per- 
cent) 


Federal 
tax law 


Income 

year 


Amount of credit against 
income tax liability to 
United States 


Revenue 








Revenue 






Act of: 








Act of: 






1917 


1917 


Salaries in excess of 
$6,000 « and income in 
excess of $6,000 » from 


8 


1917.... 


1917 


None (included in gen- 
eral deductions from 
gross income) .* 






business having no 




1918-.- 


1918-1920 


Amount paid or ac- 






invested capital. 








crued.' 






Net income from busi- 




1921.... 


1921-1923 


Amount paid or accrued. 






ness having invested 




1924.... 


1924 


Credit cannot exceed 






capital: ' 




1926... . 


1925-1927 


the proportion of the 






Net income in ex- 


20 


1928.... 


1928-1931 


total tax against which 






cess of the deduc- 




1932.-.. 


1932, 1933 


, the credit is taken, that 






tion 8 but not in 




1934---- 


1934, 1935 


the taxpayer's net in- 






excess of 15 percent 




1936-.-. 


1936. 1937 


come from sources 






of invested capi- 




1938..-. 


1938 


without the United 






tal. 








States bears to the 






Net income in excess 


25 


Internal 


1939-1950 


entire net income." 






of 15 percent of in- 




Revenue 










vested capital but 




Code. 










not in excess of 20 














percent of in- 














vested capital. 














Net income in excess 


35 












of 20 percent of in- 














vested capital but 














not in excess of 25 














percent of in- 














vested capital. 














Net income in excess 


45 












of 25 percent of in- 














vested capital but 














not in excess of 33 














percent of In- 














vested capital. 














Net income in excess 


60 












of 33 percent of in- 














vested capital. 











For footnotes, see p. 335. 



STATISTICS OF INCOME FOR 1950, PART 1 



333 



E. — Income tax returns of individuals and fiduciaries: Provisions under the Federal 
tax laws pertaining to excess-profits tax 1917, taxes paid to foreign countries 1917- 
50, and earned income credit 1924-43 — Continued 



Earned income credit 



Federal tax 
law 


Income 
year 


Kind of credit 


Earned income " recognized 
for computation of credit 


Credit 


Bevenue 
Act of: 
1924.-.. 

1926.... 


1924 

1925, 1926, 
1927. 

1928, 1929, 
1930, 1931. 

1932, 1933. 
1934,1935.. 
1936,1937.. 

1938 

1939-1943- . 


Against tax. 

do 


All net income up to $5,000 
whether earned or not, 
and up to $10,000, if 
earned. 

All net income up to $5,000 
whether earned or not, 
and up to $20,000, if 
earned. 

All net income up to $5,000 
whether earned or not, 
and up to $30,000, if 
earned. 


25 percent of normal tax on earned 
net mcome. (Cannot exceed 
25 percent of normal tax on 
entire net income.) 

25 percent of total tax on earned 


1928 


do 


net income. (Cannot exceed 
the sum of 25 percent of normal 
tax on entire net Income and 
25 percent of surtax on earned 
net income.) 
Same as 1926. 


1932 


None '2 




1934.... 
1936.... 

1938 .- 
Internal 
Revenue 
Code. 


lAgalnst net 
/ income. 


All net income up to $3,000 
whether earned or not, 
and up to $14,000, if 
earned. 


10 percent of the earned net 
income, but not in excess of 10 
percent of the entire net 
income. 



For footnotes, see p. 335. 



334 



STATISTICS OF INCOME FOR 1950, PART 1 



Footnotes for taMes D and E 



1 After Nov. 23, 1921, losses from the 
sale or exchange of securities are not de- 
ductible when substantially identical se- 
curities are acquired or reacquired within 
30 days before or after such transaction. 

Beginning 1934, (1) gains or losses from, 
short sales of property are considered as 
from sales or exchanges of capital assets, 
(2) gains or losses attributable to the fail- 
ure to exercise privileges or options to buy 
or sell property are considered as gains 
or losses from sales or exchanges of capi- 
tal assets held for 1 year or less under the 
1934 and 1936 acts and as short-term capi- 
tal gains or losses under the 1938 and 
subsequent acts, and (3) amounts re- 
ceived by the holder upon the retirement 
of corporate (including Government) evi- 
dences of indebtedness are considered as 
received in exchange therefor. 

Beginning 1938, (1) if shares of stock 
In a corporation or rights to subscribe for 
or to receive such shares become worth- 
less during the taxable year and are capi- 
tal assets, the loss resulting therefrom is 
considered as a loss from the sale or 
exchange, on the last day of the taxable 
year, of capital assets, and (2) if evidences 
of indebtedness issued by a corporation 
(including a Government) with interest 
coupons or in registered form, are ascer- 
tained to be worthless and charged off 
during the taxable year, and are capital 
assets, the loss resulting therefrom is con- 
sidered as a loss from the sale or exchange, 
on the last day of the taxable year, of 
capital assets. 

Beginning 1942, if gains from sales or 
exchanges of "property used in trade or 
business," held for more than 6 months, 
plus the gains from the compulsory or In- 
voluntary conversion of such property 
and capital assets held for more than 6 
months, exceed the losses from such sales, 
exchanges, and conversions, such gains 
and losses shall be considered as from 
sales or exchanges of capital assets held 
for more than 6 months. If such gains 
are less than such losses, then these gains 
and losses are considered as from sales or 
exchanges of capital assets. For the pur- 
pose of this provision, neither the per- 
centage limitation on gains and losses 
taken into account nor the limitation re- 
garding allowable losses is applicable; and 
losses upon the destruction, in whole or 
in part, theft or seizure, or requisition or 
condemnation of "property used in trade 
or business" or capital assets held for 
more than 6 months are considered losses 
from a compulsory or involuntary conver- 
sion. 

Beginning 1942, if the total distribution 
from an employees' trust forming a part 
of a stock bonus, pension, or profit-shar- 
ing plan of an employer (for the exclusive 
benefit of employees or beneficiaries) is 
paid or made available to the distributee 
within his taxable year on account of the 
employee's separation from service, the 



amount of such distribution which ex- 
ceeds the amount contributed by the em- 
ployee is considered a gain from sale or 
exchange of a capital asset held for more 
than 6 months. 

Beginning 1943, if a nonbusiness debt 
becomes totally worthless within the tax- 
able year, the loss resulting therefrom is 
considered a loss from the sale or ex- 
change, during the taxable year, of a 
capital asset held for not more than 6 
months. 

Beginning 1944, at the election of the 
taxpayer, the cutting of timber (for sale 
or use in trade or business) by the tax- 
payer who owns or has the contract right 
to cut the timber (provided he owned or 
had such right for a period of more than 
6 months prior to the beginning of the 
taxable year) is considered a sale or ex- 
change of capital assets. 

* Prior to the Revenue Act of 1921, gain 
from the sale of capital assets was taxed 
as ordinary income. Loss from such sale 
was not recognized for 1913-15; for 1916 
and 1917 such loss was deductible to the 
extent of such gain, and for 1918-21 was 
deductible in full. By the Revenue Act of 
1921, the profit or loss from the sale or 
exchange of assets held for more than 2 
years, consummated after December. 31, 
1921, was designated "capital gain" or 
"capital loss." 

These rates and treatments apply to the 
net amount, that is, the net gain or the 
net loss, of each taxpayer, resulting from 
the sales of all capital assets in a similar 
category. 

For 1924^33 and 1938-41, when alterna- 
tive taxes are provided for either a capi- 
tal gain or loss, a taxpayer who reports 
a capital net gain pays the smaller of the 
two taxes computed; a taxpayer who sus- 
tains a capital net loss must pay the larger 
tax. For 1942 and thereafter, alternative 
tax is provided only for net long-term 
capital gain or the excess over net short- 
term capital loss and Is Imposed if the 
alternative tax is less than the regular tax. 

' "Ordinary net incom'e" means the net 
income exclusive of all items of capital 
gain, capital loss, and capital deductions. 

* In the case of a joint return, husbands 
and wives are treated as separate taxpayers 
and separate capital transactions are re- 
ported. Accordingly, the limitation on 
the allowance of losses of one spouse is 
computed without regard to gains and 
losses of the other spouse. Thus, the net 
capital loss deduction is limited to $4,000 
in a joint return. (In 1940, the Supreme 
Court reversed this ruling but such re- 
versal is not reflected in Statistics of 
Income.) 

"Net capital gain is the excess of (1) 
the sum of the gains from sales or ex- 
changes of capital assets, plus net income 
of the taxpayer or $1,000, whichever is 



(Footnotes continued on p. 335) 



STATISTICS OF INCOME FOR 1950, PART 1 



335 



Footnotes for taUes D and E — Continued 



smaller, over (2) the losses from such 
sales or exchanges. 

«In excess of $3,000 for nonresident 
aliens. 

f A nonresident alien having business 
with invested capital reported only that 
proportion of invested capital which net 
income from sources within the United 
States was of the entire net income. 

8 Deduction of $6,000 (not allowable to 
nonresident aliens) plus an amount equal 
to the same percentage of invested capital 
for taxable year as the average annual pre- 
war income was of pre-war invested capi- 
tal. (Percentage not less than 7 percent 
nor more than 9 percent; if business was 
not established during at least one whole 
year of the pre-war period, 8 percent; if, 
during the pre-war period, the individual 
had a deficit or a very small income from 
business, or if invested capital cannot be 
determined, same percent as that of rep- 
resentative businesses.) 

» Nonresident aliens were not allowed 
either a tax credit or a deduction for in- 
come and profits taxes paid to foreign 
countries, 1917-20. 

10 For the years 1921-31, citizens and 
residents of the United States are per- 
mitted to include in deductions against 
gross income the amount of income and 
profits taxes paid to a foreign country or 
possession of the United States in excess 



of that deducted as a tax credit; for 1932 
and svibsequent years, such individuals 
may elect to credit the income and profits 
taxes paid to a foreign country or posses- 
sion of the United States (with certain 
limitations) against the income tax lia- 
bility to the United States or to include 
the entire amount of such taxes in deduc- 
tions against gross income. 

Beginning 1942, domestic taxpayers are 
permitted to include, in computing the 
credit for foreign taxes paid, those foreign 
taxes paid in lieu of the tax upon income, 
war-profits, and excess-profits, such as 
taxes on gross income, gross sales, or units 
of production. 

For 1921 and subsequent years, nonresi- 
dent aliens, and citizens of the United 
States deriving a large percentage of their 
gross income from sources within a pos- 
session of the United States, while not 
allowed a tax credit, were permitted to de- 
duct these taxes from gross income, if 
imposed upon income from sources within 
the United States. 

^ "Earned income" means wages, sala- 
ries, professional fees, and other amounts 
received as compensation for personal 
services actually rendered; and, in the 
case of a taxpayer engaged in trade or 
business, a reasonable allowance for com- 
pensation not in excess of 20 percent of 
his share of the net profits. 

13 There is no provision for earned in- 
come credit in the Revenue Act of 1932. 



336 



STATISTICS OF INCOME FOR 1950, PART 1 



F. — Estate tax returns: Requirements for filing, specific exemption, and credits against 

after September 





Effective period 


Return required ' for— 




Resident 

(citizen 

and alien) 


Nonresident 


Revenue Act 


Citizen 


Alien 




If gross estate exceeds— 


1916,1917,1918,1921 


Sept. 9, 1916 through 4:00 p. m., 

June 2, 1924. 
4:01 p. m., June 2, 1924 through 

10:24 a. m., Feb. 26, 1926. 


$50,000.... 
$50,000.... 


»-- 

(2) 


(?) 

{»)-- 


1924 




1926 


10:25 a. m., Feb. 26, 1926 through 
4:59 p. m., June 6, 1932. 


$100,000... 


(«) 


(') 




Basic tax: « 


15:00 p. m., June 6, 1932 and 
J thereafter. 




(?) — 


(») 


Internal Revenue Code 




Tentative tax: • 

1932 - 


5:00 p. m., Jtme 6, 1932 through 
May 10, 1934. 


$50,000.-.. 


(?) 


(3) 




1932 amended by 1934 


May 11, 1934 through Aug. 30, 
1935. 

Aug. 31, 1935 through Oct. 21, 
1942. 

Oct. 22, 1942 and thereafter 


$50,000-..- 


$50,000.... 


(«) 


1932 as amended by 1935 

Internal Revenue Code 

Amending Code: 


$40,000-... 
$60,000.--. 


$40,000.... 
$60,000.... 


(?) 

$2,000 


1940 


1941 - -- 


1942 





For footnotes, see p. 340. 



STATISTICS OF INCOME FOR 1950, PART 1 



337 



estate tax, under the Federal tax laws applicable to estates of citizens and aliens who died 
8, 1916 



Specific exemption 


Credits against estate tax for <— 


Resident 

(citizen 

and alien) 


Nonresident 


Gift tax paid in respect of prop- 
erty included in gross estate 




Citizen 


Alien 


State inheritance, legacy, etc., 
taxes » on property included in 
gross estate 


$50,000 

$50,000 

$100,000.— 
$100,000...- 

$60,000 

$50,000 

$40,000 

$60,000 


None 

None 

None 

$100,000 
after 
May 10, 
1934. 

None 

$50,000 

$40,000 

$60,000-... 


None 

None 

None 


None -. 


None. 


Total tax paid on gifts under 
1924 act as amended. 

do... 


Not to exceed 25 percent of 
estate tax after deducting the 
credit for gift tax. 

Not to exceed 80 percent of es- 


$2,000' 
after 
Oct. 21, 
1942. 

None 

None 




tate tax after deducting the 
credit for gift tax. 


Total tax paid on gifts under 1924 
act as amended. Credit for 
tax paid on gifts under 1932 act 
not to exceed the proportion of 
the basic tax that the value of 
the included gift bears to the 
entire gross estate.8 

Credit for tax paid on gifts under 
1932 act not to exceed the pro- 
portion of the additional estate 
tax that the value of the in- 
cluded gift bears to the entire 
gross estate and not to exceed 
the difference between the 
total gift tax and the gift tax 
credit therefor allowed agaiast 
the basic tax. 
do 


Not to exceed 80 percent of the 
basic tax after deducting the 
credit for gift tax (5:00 p. m., 
June 6, 1932, through Oct. 21, 
1942). 

Not to exceed 80 percent of the 
basic tax before deducting the 
credit for gift tax (Oct. 22, 
V 1942, and thereafter). 

None. 
None. 


None' 

$2,000' 


do - 

do>. - 


None. 









338 STATISTICS OF INCOME FOR 1950, PART 1 

G. — Estate tax returns: Tax rates and tax, under the Federal tax laws 















Revenue Act of — 


















1916 as amended 






1918, 1921, and 1924 










1916 


by act of 


1917 1 


as amended by 












Mar 


. 3, 1917 








926 




Net estate » 




















^T^Vinn 


B^-^A^ 




















of dollars) 


Effective period 




Sept 


. 9. 1916 


Mar 


. 3. 1917 


Oct 


4, 1917 


6:65 p.m., Feb. 24, 








through 


through 


through 6:54 p. m., 


1919 through 10:24 








Mar 


. 2, 1917 


Oct 


3, 1917 


Feb. 


24, 1919 


a. m., Feb. 26, 1926 










Estate tax 










Exceed- 
ing 


Equal- 
ing 


Rate 
(per- 
cent) 


Total 
estate tax 


Rate 
(per- 
cent) 


Total 
estate tax 


Rate 
(per- 
cent) 


Total 
estate tax 


Rate 
(per- 
cent) 


Total 
estate tax 


1 


.. 


5 


1 


$50 


IH 


$75 


2 


$100 


1 


$50 


2 




10 


1 


100 


IH 


150 


2 


200 


1 


100 


3 


10 


20 


1 


200 




300 


2 


400 


1 


200 


4 


20 


30 


1 


300 


1/^ 


450 


2 


600 


1 


300 


5 


30 


40 


1 


400 


m 


600 


2 


800 


1 


400 


6 


40 


50 


1 


600 


Wi 


760 


2 


1,000 


1 


500 


7 


60 


60 


2 


700 


3 


1,050 


4 


1,400 


2 


700 


8 


60 


70 


2 


900 


3 


1,350 


4 


1,800 


2 


900 


9 


70 


100 


2 


1,600 


3 


2, 2,50 


4 


3,000 


2 


1,500 


10 


100 


150 


2 


2,500 


3 


3,750 


4 


5,000 


2 


2,500 


11 


150 


200 


3 


4,000 


m 


6,000 


6 


8,000 


3 


4,000 


12 


200 


250 


3 


6,500 


4}^ 


8,250 


6 


11, 000 


3 


5,500 


13 


250 


400 


4 


11, 500 


6 


17, 250 


8 


23, 000 


4 


11,500 


14 


400 


450 


4 


13, 500 


6 


20, 250 


8 


27, 000 


4 


13, 500 


15 


450 


500 


5 


16, 000 


7/^ 


24, 000 


10 


32, 000 


6 


16, 500 


16 


500 


600 


5 


21, 000 


ly^ 


31, 500 


10 


42, 000 


6 


22, 500 


17 


600 


750 


5 


28, 500 


7J^ 


42, 760 


10 


57, 000 


6 


31,500 


18 


750 


800 


5 


31, 000 


W2 


46, 500 


10 


62, 000 


8 


35, 500 


19 


800 


1,000 


5 


41, 000 


1V% 


61, 500 


10 


82, 000 


8 


61. 500 


20 


1,000 


1,250 


6 


56, 000 


9 


84, 000 


12 


112, 000 


10 


76, 500 


21 


1,250 


1,500 


6 


71, 000 


9 


106, 500 


12 


142. 000 


10 


101. 500 


22 


1,500 


2,000 


6 


101, 000 


9 


151, 500 


12 


202, 000 


12 


161, 500 


23 


2,000 


2.500 


7 


136, 000 


101-^ 


204. 000 


14 


272, 000 


14 


231, 600 


24 


2,500 


3,000 


7 


171, 000 


10^2 


256, 500 


14 


342, 000 


14 


301, 600 


25 


3,000 


3,500 


8 


211, 000 


12 


316, 500 


16 


422, 000 


16 


381, 500 


26 


3,500 


4,000 


8 


251, 000 


12 


376, 500 


16 


602, 000 


16 


461, 500 


27 


4,000 


4,500 


9 


296, 000 


13^ 


444, 000 


18 


592, 000 


18 


551, 500 


28 


4,500 


5,000 


9 


341, 000 


nVi 


511, 500 


18 


682, 000 


18 


641, 500 


29 


5,000 


6,000 


10 


441. 000 


15 


661, 500 


20 


882, 000 


20 


841, 500 


30 


6,000 


7,000 


10 


541, 000 


15 


811, 500 


20 


1. 082, 000 


20 


1, 041, 500 


31 


7,000 


8,000 


10 


641, 000 


15 


961, 500 


20 


1, 282, 000 


20 


1, 241, 600 


32 


8,000 


9,000 


10 


741, 000 


15 


1, 111, 500 


22 


1, 602, 000 


22 


1, 461, 500 


33 


9,000 


10, 000 


10 


841. 000 


15 


1, 261, 600 


22 


1, 722, 000 


22 


1, 681, 500 


34 


10, 000 


20, 000 


10 


1, 841, 000 


15 


2, 761, 500 


25 


4, 222, 000 


25 


4, 181, 500 


35 


20, 000 


50, 000 


10 


4, 841, 000 


15 


7, 261, 500 


25 


11. 722, 000 


25 


11,681,600 


36 


50, 000 




10 




15 




25 




25 













1 



For footnotes, see p. 340. 



STATISTICS OF INCOME FOR 1950, PART 1 339 

applicable to estates of citizens and aliens who died after September 8, 1916 



Revenue Act of— 
















1932 as amended 










1926. 










by 1935; Internal 








1926 as amended, 




1932 


1932 as amended 


Revenue Code; 


1941 amending 




and Internal Reve- 




by 1934 


Revenue Acts of 




Code 




nue Code 










1939 and 1940 "> 




















amending Code 








Effective period 




10:25 a. m.. 


5:00 p. 


m., June 6, 


May 11, 1934 


Aug. 31, 1935 


Sept. 21, 1941 




Feb 


26, 1926 


1932 through 


through 


through 




and 




and thereafter 


May 10, 1934 


Aug. 30, 1935 


Sept. 20, 1941 :o 


thereafter 




Basic tax « 


Tentative tax • 




Rate 
(per- 


Total 
(basic) 


Rate 
(per- 


Tentative 
tax 


Rate 
(per- 


Tentative 
tax 


Rate 
(per- 


Tentative 
tax 


Rate 
(per- 


Tentative 
tax 




cent) 


tax 


cent) 


cent) 


cent) 


cent) 








$50 


1 


$50 


1 


$50 


2 


$100 


3 


$150 


1 




100 


1 


100 


1 


100 


2 


200 


7 


500 


2 




200 


2 


300 


2 


300 


4 


600 


11 


1,600 


3 




300 


3 


600 


3 


600 


6 


1,200 


14 


3,000 


4 




400 


4 


1,000 


4 


1,000 


8 


2,000 


18 


4,800 


6 




500 


5 


1,500 


5 


1,500 


10 


3,000 


22 


7,000 


6 


2 


700 


7 


2,200 


7 


2,200 


12 


4,200 


25 


9,500 


7 


2 


900 


7 


2,900 


7 


2,900 


12 


5,400 


28 


12, 300 


8 


2 


1,500 


7 


5,000 


9 


5,600 


14 


9,600 


28 


20, 700 


9 


3 


3,000 


9 


9,500 


12 


11, 600 


17 


18, 100 


30 


35, 700 


10 


3 


4,500 


9 


14, 000 


12 


17, 600 


17 


26, 600 


30 


50,700 


11 


4 


6,500 


U 


19, 500 


16 


25, 600 


20 


36, 600 


30 


65, 700 


12 


4 


12,500 


11 


36, 000 


16 


49, 600 


20 


66, 600 


32 


113, 700 


13 


5 


15, 000 


13 


42, 500 


19 


5,9, 100 


23 


78, 100 


32 


129, 700 


14 


5 


17, 500 


13 


49, 000 


19 


68, 600 


23 


89, 600 


32 


145, 700 


15 


5 


22, 500 


13 


62, 000 


19 


87, 600 


23 


112, 600 


35 


180, 700 


16 


6 


31, 500 


15 


84, 500 


22 


120, 600 


26 


151, 600 


35 


233, 200 


17 


6 


34,500 


15 


92, 000 


22 


131, 600 


26 


164, 600 


37 


251, 700 


18 


7 


48, 500 


17 


126, 000 


26 


181, 600 


29 


222, 600 


37 


325, 700 


19 


8 


68. 500 


19 


173, 500 


28 


251, 600 


32 


302, 600 


39 


423, 200 


20 


8 


88,500 


19 


221, 000 


28 


321, 600 


32 


382, 600 


42 


528, 200 


21 


9 


133, 500 


21 


326, 000 


31 


476, 600 


35 


557, 600 


45 


753, 200 


22 


10 


183, 500 


23 


441, 000 


34 


646, 600 


38 


747, 600 


49 


998, 200 


23 


11 


238, 500 


25 


566, 000 


37 


831, 600 


41 


952, 600 


53 


1, 263, 200 


24 


12 


298, 500 


27 


701, 000 


40 


1, 031, 600 


44 


1, 172, 600 


56 


1, 543, 200 


25 


13 


363, 500 


29 


846, 000 


43 


1, 246, 600 


47 


1, 407, 600 


59 


1, 838, 200 


26 


14 


433, 600 


31 


1, 001, 000 


46 


1, 476. 600 


50 


1, 657, 600 


63 


2, 153, 200 


27 


14 


503, 500 


33 


1, 166, 000 


48 


1, 716, 600 


53 


1, 922, 600 


63 


2, 468, 200 


28 


15 


653, 500 


35 


1, 516, 000 


50 


2, 216, 600 


56 


2, 482, 600 


67 


3, 138, 200 


29 


16 


813, 500 


67 


1, 886, 000 


52 


2, 736, 600 


59 


3, 072, 600 


70 


3, 838, 200 


30 


.17 


983, 500 


39 


2, 276, 000 


54 


3, 276, 600 


61 


3, 682, 600 


73 


4, 568, 200 


31 


18 


1, 163, 500 


41 


2, 686, 000 


56 


3, 836, 600 


63 


4, 312, 600 


76 


5, 328, 200 


32 


19 


1, 353, 500 


43 


3, 116, 000 


58 


4, 416, 600 


65 


4, 962, 600 


76 


6, 088, 200 


33 


20 


3,353,500 


45 


7, 616, 000 


60 


10, 416, 600 


67 


11, 662, 600 


77 


13, 788, 200 


34 


20 


9, 353, 500 


45 


21, 116, 000 


60 


28, 416, 600 


69 


32, 362, 600 


77 


36, 888, 200 


35 


20 




45 




60 




70 




77 




36 















340 



STATISTICS OF INCOME FOR 195 0, PART 1 



Footnotes for tables F and O 



1 Estate tax returns are required to be 
filed within 15 months after date of 
death, except that for estates of persons 
who died on or before August 30, 1935, 
the retiirns are due one year after date 
of death. 

" A return is required for the estate of 
a nonresident citizen, who died prior to 
May 11, 1934, if any part of his gross 
estate, regardless of value, is situated in 
the United States within the meaning of 
the statute. 

*A return is required for the estate of 
a nonresident alien, who died prior to 
Oct. 22, 1942, if any part of his gross 
estate, regardless of value, is situated in 
the United States within the meaning of 
the statute. 

*In addition to the tax credits, shown 
in table F, conventions between the 
United States and certain foreign coun- 
tries provide tax credits against Federal 
estate taxes as follows: 

Dominion of Canada (proclaimed March 
6, 1945) : A citizen or resident decedent 
of the United States, dying on or after 
June 14, 1941, is allowed credit against 
Federal estate taxes for Dominion of Can- 
ada succession duties paid with respect 
to property situated in Canada and sub- 
jected to such taxes by both countries. 

Great Britain and Northern Ireland 
(proclaimed July 30, 1946) : For citizens 
and resident decedents of the United 
States whose death occurred on or after 
July 25, 1946, (or after December 31, 1944, 
and before July 25, 1946, if the executor 
elects that the provisions of the conven- 
tion shall apply) a credit against Federal 
estate taxes is allowed for Great Britain 
or Northern Ireland estate duties in re- 
spect of property subjected to such taxes 
by both the United States and Great 
Britain or Northern Ireland. 

France: For citizens and resident de- 
cedents of the United States whose death 
occtirred on or after October 17, 1949, a 
credit is allowed against Federal estate tax 
for death duties paid with respect to 
property situated in France and subject 
to such taxes by both countries. 

"Estate, inheritance, legacy, or succes- 
sion taxes actually paid to States, Terri- 
tories, District of Columbia, and after 
June 29, 1939, possessions of the United 
States. 

*The estate of an individual who died 
after 5:00 p. m.. June 6, 1932, is subject 
to two Federal estate taxes — a basic tax 
and an additional tax. The basic tax is 
computed at the rates provided by the 
Revenue Act of 1926, which rates are em- 



bodied in the Internal Revenue Code as 
the basic estate tax. The additional tax 
is the excess of the tentative tax, com- 
puted at the rates provided by the act in 
force at date of death, over the basic tax. 

'Under a convention (proclaimed 
March 6, 1945) between the United States 
and the Dominion of Canada, a resident 
decedent of Canada whose death occurs 
on or after June 14, 1941, and whose estate 
is subjected to both Federal estate taxes 
and Dominion succession duties is al- 
lowed an amount for specific exemption 
^ basic and additional) not less than that 
proportion of the specific exemption au- 
thorized for a resident decedent which 
the value of the property situated in the 
United States bears to the value of the 
entire gross estate; however, if death oc- 
curs after Oct. 21, 1942, the amount of 
the specific exemption will not be less 
than $2,000. 

8 Effective January 1, 1948, under the 
Revenue Act of 1948, the base for the com- 
putation of the credit is changed by re- 
ducing the gross estate by the aggregate 
of the charitable bequests allowed and the 
marital deduction and also reducing the 
value of the gift by the amount of the 
exclusion applicable at the time of the 
gift, by the estate tax marital deduction 
allowed with respect to such gift; and by 
the charitable deduction. Where gift was 
considered as made one-half by each 
spouse, the amount of gift tax paid for 
the purpose of this credit shall include 
the amount paid with respect to each 
half of the gift. 

» Net estate is the excess of the value of 
gross estate over allowable deductions for 
funeral expenses, administration fcx- 
penses, debts, mortgages, and support of 
dependents (however, after October 21, 
1942, allowable only so far as the aggre- 
gate amount does not exceed the value 
of property subject to claims, and after 
Sept. 23, 1950 without regard to any al- 
lowance for support of dependents); 
charitable bequests; net deduction for 
property previously taxed; specific exemp- 
tion; and after December 31, 1947, marital 
deduction. Net estate for basic tax differs 
in amount from net estate for additional 
tax because of the different specific ex- 
emption and deduction for property pre- 
viously taxed allowed in each case. 

^"A defense tax (10 percent of the sum 
of the basic and additional taxes after 
application of credits) is imposed upon 
the estates of individuals who died within 
the period June 26, 1940 through Sep- 
tember 20, 1941, the effective period of 
the 1940 Act. 



STATISTICS OF INCOME FOR 195 0, PART 1 



341 











a* aj a; » 










a CI tt a a 








a 


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342 



STATISTICS OF INCOME FOR 1950, PART 1 



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STATISTICS OF INCOME FOR 195 0, PART 1 



343 



Footnotes for tables H and I 



* A return is required for gifts whether 
transferred directly or indirectly, whether 
in trust or otherwise, and whether of pres- 
ent or future interest, and for transfers 
of property sold for less than a fair con- 
sideration. 

For 1924:-25, gift tax returns are re- 
quired to be filed by donors of all classes — 
individuals, corporations, associations, 
partnerships, trusts, and estates; for 1932 
and thereafter, only individuals are 
required to file. 

For 1924-25, a return is required if the 
total of all gifts for the year exceeds the 
authorized deductions (see note 3); for 
1932 and subsequent years, a return is 
required for gifts to any one donee exceed- 
ing the amounts shown in the table, 
except that a return is required for a gift 
of future interest regardless of value; 
and, for 1939-42, a return also is required 
for gifts in trust regardless of value. 

^ Value of gift — for residents, property 
wherever situated; for nonresident citi- 
zens, property situated in the United 
States for 1924-25 and wherever situated 
for 1932 and thereafter; for nonresident 
aliens, property situated in the United 
States only. 

^ A gift tax return is required, for 1924- 
25, of any donor whose total gifts are in 
excess of the authorized deductions for 
exemption, charitable gifts, property 
previously taxed, and gifts the aggregate 
amount of which to any one donee does 
not exceed $500. (Also see note 6.) 

^For 1924-25, an annual deduction for 
gifts the amount of which to any one 
person does not exceed $500; for 1932 and 
thereafter, an annual exclusion for each 
donee receiving total gifts exceeding the 
stated exclusions, taut which is not appli- 
cable against gifts of future interest in 
any year, nor against gifts in trust for 
1939-42. 

'The specific exemption is an annual 
exemption for 1924-25; but, for 1932 and 



thereafter, it is an aggregate exemption 
which may be taken in a single year or 
over a period of years at the option of the 
donor. 

6 The 1924 act, dated June 2, 1924, taxed 
gifts made during the entire calendar 
year 1924, but subsequently the Supreme 
Court declared that gifts made prior to 
June 2, 1924, are not subject to gift tax. 

'' Net gifts mean the excess of total gifts 
for the year over tlie sum of charitable 
deduction and specific exemption and, in 
addition, (1) for 1924-25, property previ- 
ously taxed (for estate or gift tax) and 
the deduction for gifts the aggregate 
amount of which to any one donee does 
not exceed $500, or (2) for 1932 and there- 
after, the annual exclusion for each donee 
and also, after April 2, 1948, the marital 
deduction. 

Beginning April 3, 1948, by consent of 
both spouses who are residents or citizens 
of the United States, gifts made by one 
spouse to a third person may, for the pur- 
pose of the gift tax, be considered as made 
one-half by each spouse. 

8 The first gift tax was levied under the 
Revenue Act of 1924 but lower rates, 
shown here, are provided in the amend- 
ment by the 1926 act. The amount of 
tax paid for 1924 or 1925, under the pro- 
visions of the 1924 act, in excess of the 
tax imposed by the amendment was 
refunded without interest. (See note 6.) 

"Tax for current year is the excess of 
tax on the aggregate net gifts made subse- 
quent to June 6, 1932, over a tax on 
aggregate net gifts exclusive of current 
year gifts. 

i^Tax as shown does not include the 
defense tax, which for 1940 is that portion 
of 10 percent of the current year tax that 
the amount of gifts made in the period 
June 26, 1940 through December 31, 1940, 
bears to the total amount of 1940 gifts. 
The defense tax for 1941 is 10 percent of 
the current year gift tax for 1941. 



FACSIMILES OF 
INCOME TAX RETURNS FOR 1 950 



Page 

Form 1040: Individual Income Tax Return 347-370 

Form 1040A: Employee's Optional Income Tax Return. . . . 371-372 

Form 1041: Fiduciary Income Tax Return (for estates 

and trusts) 373-380 



345 



282984—54 23 



STATISTICS OF INCOME FOR 19 50, PART 1 



347 



rORM 1040 

V.S.Tr«MuryDepBrtm«nt 
Iwtwnal Rewnuft Swvtce 



U. S. INDIVIDUAL INCOME TAX RETURN 

For other taxable jcats enilinz attet Sept. 30, 1950, but before Dec. 31, 1951, attacli Form 104OFV 



1950 

CALENDAR YEAR 



EMPLOYEES: Instead ol this (orm, you may use Form 1040A II your total Income was less Ihan $5,000, consistirj 
wtiollyolwagessliowfi on Forms W-2,orol such wagesamtnot more UianSIOOoIolhet wages, (llvldenils,anilliiterest. 



Name 

(PLEASE PRINT. If tliis il • joint lehito of liusband ind wife, use fiist namii of bolh) 

HOME ADDRESS . 



(PLEASE PKINT. Stmt and Dumbu oi mill nute) 

(City, towa, oj post o9icc) (Postal BOoc auiDber) 
Social Security 1*^0 Occnpation — 



~?silte")" 



Do not write In these spaces 



(Casbiet's Staicp) 



Your 

exemp 

tons 



Your 
income 



How to 
figure 
the tax 



Tax 

due or 
refund 



U. list your own name. List names ot other close relatives (as delined In Instructions) with 1950 gross Incomes 

II married and your wife (or husband) had no Income, ot it this Is a laint ol less than $500 who received more than one-hall ol their support from you in 1950. 
return of husband and wile, lisl name ol your wile (or husband). 11 this is a joi nt return ql husband and wile, list depe niJent relatives ol hdh^ 



Mme (pteaie priot) 


Chech below whether you (or your wile) were 
at the end ol your Uiable year- 


On lines a and b bc!uv\ — 
Write 1 if neither 65 nor blind; 
Write 2 If either 65 01 blind; 
Write 3 if both 65 and blind. 




ES OR ISVE* 


BUND 




Yes D No D 

YesQ Nod 


YesQ NoD 
YesD NoD 




Wife-s(or 

husband's) name .,.- 


b. Number of her (his) exemptions — 


Name tt Olhtr Oetjndtnl BiWIie 


RclaConihip 


Addrest-ll dlllertnl froTi yows 

































_ Enter here total number of exemptions claimcJ (yours and your wife's plus one for each dependent listed above)-> 

"2. Enter your total wages, salaries, bonuses, commissions, and other compensation bonds, etc. Also enter amount of Income tax withheld. Memheis ol Armed Forces 
recelvedin 1950, BEFORE PAY-ROLL DEDUCTIONS lorta>es,diies,insurance, and persons claiming traveling or reimbursed c»perises, see Instructions. 



Pnnt Empfoyei't Namt 



Where Employed {City and Slate) 



Amojnt o[ Income Tai Withheld 



Enter totals... $.. 
3. If jrou received dividends, interest, or any other income, give details on page 2 and 
enter the total here... 

.4. Add income shown in items 2 and 3, and enter the total here 

"if your income was LESS THAN $5,000.-Use the table on page 4 to lind If INCOME WAS $5,000 OR MOBE.-D0 not use tax table. Compute tax on 
your tax-unless you itemize your deductions. This table allows about 10 percent VH' 3. Use standard deducllon or itemize deductions, whichever Is to your 
ol your total Income lor charitable contributions. Interest, taxes, medical expenses, advantage. 

etc tt your deductions exceed 10 percent, It will usually be to your advantage HUSBAND AND WIFE^-For split-income benellts, Hie a |olnt return, l( Hint 
.to Itemize them and compute your tax on page 3. separate returns, and one Itemizes deductions, both must itemize. 

'5. Enter your tax from table on page 4, or from line 18, page 3 

6. How much have you paid on your 1950 income tax? 

(A) By tax withheld (in item 2, above). AttachOriginalFormsW-2. 

(B) By payments on 1950 Declaration of Estimated Tax 



Enter total here' *^ 

7. If your tax (item 5) is larger than payments (item 6), enter BALANCE OF TAX DUE here 

This balance ol lai due must be paid In lull wllh return. 

8. If your payments (item 6) are larger than your tax (item 5), enter the OVERPAYMENT here..... 

Enter amount ol Item 8 you want: Rehinded to you i. ; Credited on your 1951 estimated tax {... 

De you owe any prior year Federal lai (or which you have been billed! 

(Yes or No) 



If jou filed a return for a prior year, state latest year . 
When filed 



Te which Collector's office did you pay 
amount claimed in item 6 (B), above? . 



G>unty in which you reside » , 

Is your wife (or husband) making a separate return ftx 19S0? . 
If "Yes," write her (or his) name 



I declare under the penalties of perjury that this return (including any accompanying schedules and statements) has been examined by me and to the best af 
ny knowledge and belief is a true, correct, and complete return. 



CSigiuture of pclson, olhet tbao taxpayer, preparing tfail retura) 



(Signature of taxpayer) 



tName of firm or employer, if any) (Signature of taxpayer's wife or husband if this is a joint return) 

To amtt any benttu el iph'tiacomc ptovisloas, husband and wife mui laclodc all ibcii inoofflc, and BOTH MUST SIGN, c>ca though only < 



(Date) 
itic has income 
16-MMl-t 



348 



STATISTICS OF INCOME FOR 1950, PART 1 



Schedul* A^INCOME FROM DIVIDEND* 



Pip 2 



"■"•&t!r-S£r^ 


Amount 


«tBjli4,«JiMniir 


(null 


» 






$ 






$. 






















































Eotcr total here -^ 




SdMduto B.— inCOMK Fa«M MTCIIEST 






XiM M a*is ii )i|i» 


>Miml 


KuuuOttmolMI* 


- 






$ 






t.. 


1 


































































Enter total here •^ 




sdMriBi* c— ••norrr <ok lo«s) prom sutmns or CRontuioN. innmr, otoau »uim rttm itan 










tciMdal* D^-OAIM* AND LOSSES FROM SALES OR EXCMANDES OF CAPITAL ASSCTS, ETC. 


- 




1 Ket |aia (or Iom) from uJe of fichjnge of ptoperty othtr thto upitil ass 


hedde D). 




tj (from leparate Schedule DX 


_ 




aitntmt E^mCOMS FROM AMMIITKS OR POItlOMS 






1. Cortof&anaityCtotal^Linountyoaptidiii). 

2. Amount rc«ivtd tax-free in prior years.... 

3. Remainda of coei (line 1 lew line 2) — 


i - 


■ — 


4. Total amount rectiTtd thij jcu 

5. Eicec, if any, of line 4 over line 3- 

6. Eater line 3, or 3 percent of line 1, t 

(but do not eotrr more tb«Q lioc < 




$ 






$ 




vbtchever ii greater 




tehuSott P^INCOME FROM HtBfn AND ROVALTIES 






lHUwiM^ilV^all 


lte»jHo1rait« 
npR7 


(mbiilattMiiVH) 


^''TSW* 


i OtaBrnpatiyggJa 






$. 




$ 




$ 




$ _.. . 


















































-- 


- - 


— 




— • 




— 










1. Totals..-- 


S... 




S 




i. 




t 






2. Net profit (or lou) (column 2 less rom of cdnrom 3, 4, and iX - 




tehadutoS^lttCOMS FROM PARTNCRSRtPS, ESTAttS AftD lltVSTS, AND ontER SMtCES 






NAUE ADDRESS 


AMOUKT 






















Bmsr total fatctt ^ 






3, pass 1) ... 


s 














._ 


^ 


. 







Schedule H^EXPLA>MriOH OF DEDUCTION FOR DEPRtCIAtlON CLAIMES IN SCHEDtfLE F 






1. lUafmiBtT 
(H HMUci. m MtBlainl iHili 


LDlH 
M«*t4 


3. Cut u Him iBill 
(iSg not IxMe bit 
cr tOK lamtfit- 


1. ta^Utl ttm- 

dittSbiiHilecd 

olieat 


s. DomiMlu !]■ 
dpdwrtln 


tear >Ms lib 


7. Eie'ntrf 
m iral 11 


intiui 


I OOT!«;li:a 

albaiDIi UU 

|W 






$ 




$ 




J 




$ 








J...^....... 

































-- 


- 












- 








_. ._ 


































SctKXhih I.— EXPLANATION OF COLUMNS 4 AND < OF SCHEDULE F 



1. Ctrfano 
Na 


ZbjMIOfl 


Itnga 


I. 0«PM 

KiL 


LE^Mm 


t.™« 






$ 








. 




































































* 

















STATISTICS OF INCOME FOR 195 0, PART 1 



349 



ouer i oN* r o w Hmoim mn wm tax tmuc on paoe 4 or stanoahd ocductioh on link i mtLom— 

If bulMnd ud wttl (not lc{|«]]y Mpuvtod) flk ispanU rawrni aod one IteDiixej deductions, the otbur must also Itomlte 



Plfil 



DtKrlU ■'-^"'■"' ft^ Mb** to whMB 9«ad. If nwo «m» k amdai. lisi ^^aHinni oa kplumt ikmt ct pofu u4 


iltodi to tbb Mtoxa. 


Axsouoc 







%. 


-"• 






ConlnbUuQRt 






















Allowable Osntributioos (cot in excess oi 15 pcrcciit ofitcm 4, pa^c 1) 









*- 


..... 




Interest 






















Total IntcfCBt , , 






S- 


— 






Tans 










..._ 








Total Taxes _ 










^ 


..... 






Losses rrem 
ire, storm, or 
otter casQil- 
ty, or t)is(t 
















Total AUovTft^lc LoasK Coot oonpesnued by ioaorance or o^crmse) 










$- 


-- 






Medical 
and dental 
expenses 


















Nee Expenses (not compcosatcd" by iacuraacc or otherwise) 


$. 


.._. 






Aliowable Medical and Dental Eipcnae*. See Immictioni for limitation 








». 








Miscei- 

laneous 

(See 

Ifltbtietints) 


' 




















Total Miscellaneous DcductiooLS. _ 




TOTAL DEDUCTIONS 


s 





TAX COMPUTATION— FOR E>EltSONS NOT USING TAX TABLE ON PACE 4 



1. Enter amount shown in item 4, pa£e 1. This is your Adjusted Gross Income - - — — — 

2. Enter DEDUCTIONS. If deductions arc iccmizcd above, enter the total oi cuch dednctions. If adjustrd ffxmt locomc (line 

1, above) is $5,000 ca more and dcducnons are not icomized, enter the standard deduction of 10 percent of line 1, above, 
<»■ $1,000, ■whichever is the IcsKf, or $500 U this is the separate rctoro of a married person 

3. Subtract line 2 from line Z. Enter the difference here. This is your Net Income 

4. Multiply $600 by total number of exemptions claimed In item I, page 1. Enter total here 

5. Subtract line 4 from Hoc 3. Ecccr differena here _ 



LiflAS 6, 7, and 6 stnsU bs Slled in ONLY by i tlREle pmaa ti a marriet! persM maidr^ a sefiarste return 

6. Use the tax rates shown on page 16 of Instructions to fi^re yoar teautivc tax oa amount shown in liac 3 Cif ^^ot 3> 

above, includes partially tax-exempt interest, sec Instrucnons). Enter the tentative tax here.. 

7. If liac 6 is (tf) not over $400, enter 13% of amount on line 6_ 

(A) over $400 but nor over SJOO.OOO. cater $52 plus 9% of the cxcas over $400 

iO over $100,000, enter $9,016 p)us 7.3% of the excess over $iOOA» I 

8. Sobciact line 7 from Hoe 6. Enter the difference hgc. Thig is your coaibined normal tax and auftax ..._ 



Uws 8 to 13 sbwU be nfled in ONLY H this U a Joint return ol hosbasd end wUi 
9- Enter here one-half of amouct on line 5, above 

10. Use the tax rates shown on page 16 of Instractinos to 6gore yonr teotative tax on amount shown i 

abbve, includes partially cax-cxcmpc interest) see Instructions). Enter the tentative tix here 

11. If linclOisCij) not over$400, enter 13%oirjnounton lii 

w< - ■ 



line 9 (if lioe 3, 



\o) over $400 ba: not over ?100,C00, enter $52 plus 9% of the excess over $400.. 
(0 over $100,000, enter $9,016 plus 7.3% of the excess over $100.000 



12. Subtract line 11 from line 10. Enter the difference here.. 

13- Multiply amount oo lioe 12 by 2. Enter this tax here. This is ycwir combined normal tax attd surtax. 



14. U alterparivc tax compatati o n is made on iepirate Schedule D, enter here tax from line 12 on back of Schedule D- 



If |ou ussil thi itindtrd tMwticn In Bos 2, tflsncard Sms 15, 13, attd 17, and c^ oa Rni II ths ome Hftae yen entared w loi 8, 13, 
Of 14, whldwnr It appScibla 

15. Enter here any income tax payments CO A foccign country or U. S. possesMon (attach Form Ul£) 

16. Enter here any income tax paid at source on tax-frve coveaaac bood i 

17. Add the figures on lines 15 and 16 and enter the total here. 



$. 



18. Subtract line 17 from line 8, 13, or 14, whichever is zpfJ^^a^^ Enter differcage here at^ in item 5. pay 1- This is your i 



350 



STATISTICS OF INCOME FOR 1950, PART 1 



If you UM thl$ table, t*ar off this page and HI* only page* 1 and 2 



fm* 



TAX TABLE FOR CALENDAR YEAR 19S0 
FOR PERSONS WITH INCOMES UNDER {5,000 NOT COMPUTING TAX ON PACE J 

RMd (town thi sluded columns below iratll you nnd Uie Hnvnitrln: tlig total Income you entered in Item ti^izt t. Then read Kros to ttw 
eolunn heeded by the namher coirespondint to the number of eiemptlons claimed In Item 1, pa;e I. Enler the lai you find there In Item 5, paje I. 



■ WUmMhRtni 



JM ttw Rumbtr rf nempOeni dllmcd 
Id Hem l.pafi 1,1^- 



Ane Uw njiicftu ot nemplltn cblmcd In Iftnt I, pap I, ]»- 



ptfton ; Ku^ 
"»l : rS. 



An4 jron ! -„> „„ 



! 675 

i 700 

: 725' 

750 

; ■. -776 
i 800 
' 825 
;- .850 

■ ■ 875 

; 900 

( 925 

! 950 

975 

1,000 

1,025 

1,050 

i 1,075 

: 1,100 

'1,125 
i 1,150 
\ 1,175 

; 1,200 

1,226 
1 1,260 
! 1,275 
I 1,300 
: 1,325 

1,350 
i 1,375 

1,400 
; 1.425 
.1,450 
, 1,475 
'■ 1,500 

1,525 
; 1,550 
; 1,575 
! 1,600 
'1,625 
; 1,650 
i 1,675 
I 1,700 
t 1,726. 
' 1,750 
^^JVi:75 

tT^oo 

; 1,825 

» 1,850 

f 1,876 

I 1,900 

(1,925 

"1,950 

1,975 

2.000 

2,025 

2,050 

:iJ,075 

2,100 

^,125 

2,150 

2,175 

2,200 

12,236 

2,350 

,2,276 



9675 
700 
725 
750 
775 
• 800 
' 825 
850 
875- 
900. 
925 
950 
975 
1,000 
1,026 
1,050 
1,075 
1,100 
1,125 
1,150 
1,175 
1,200 
1,225 
1,250 
1,275 
1,300 
1,325 
1,350 
1,375 
1,400 
1,425 
1,450 
1,476 
1,500 
1,525 
1,550 
1,575 
1,600 
1,626 
1,650 
1,675 
1,700 
1,725 
1,750 
1,775 
1,800 
"i,825 
1,850 
a,876 
1,900 
1,925 
1,950 
1,975 
2.000 
2,025 
2,050 
2,075 
2,100 
2,125 
2,150 
2,175 
2,200 
2,226 
2,250 
3,275 
2,300 



$0 


$0 






























































































































































1 





5 





- 8 





12 





16 





20 





24 





28 





32 





36 





40 





44 





48 





52 





55 





59 





63 





67 





71 





75 





79 





83 





87 





01 





95. 





99 





102 





106 


2 


110 


6 


114 


10 


.118 


14 


122 


18 


126 


22 


130 


25 


134 


29 


1 138 


33 


142 


37 


•146 


41 


149 


45 


153 


40 



»2,325 
2,360 
2,375 
2,400- 
2,425 
2,450 
2,476 
2,500 
2,525 
2,559 
2,575 
2,600 
2,625 
2,650 
2,675 
2,700 
2,725 
2,750 
2,775 
2,800 
2,825 
2,850 
3.875 
2,900 
a,926 
2,950 
2,975 
3,000 
3,050 
3<100 
3,150 
3,200 
3,250 
3,300 
3,360 
3,100 
3,450 
3,500 
3,550 
3,600 
3,650 
3,700 
3,750 
3,800 
3,850 
3,900 
3,950 
4,000 
4,050 
4,100 
4,150 
4,200 
4,250 
4,300 
4,360 
4,400 
4,450 
4,600 
4,550 
4,600 
4,660 
4,700 
4,760 
1,800 
4,860 
4,900 
4,950 



82,350 
2,375 
2,400 

•2,425 
2,460 
2,475 
2,500 
3,526 
2,660 
2,675 
2,600 
2,625 
2,660 
2,675 
^,700 
2,725 
2,750 
2.775 
2,800 
2,825 
2,850 
2,875 
2.900 
2,926 
2,950 
2,976 
3,000 
3,050 
3,100 
3,160 
3,200 
3,260 
3,300 
3,360 
3,400 
3,450 
3,500 
3,550 
3,600 
3,650 
3,700 
3,750 
3,800 
3,860 
3,900 
3,950 
4,000 
4,050 
4,100 
4,150 
4,200 
4,250 
4,300 
4,350 
4,400 
4,450 
4,600 
4,550 
4,600 
4,650 
4,700 
4,750 
4,800 
4,85ft 
4.900 
4,950 
S.OOO 



S262 
266 
269 
273 
277 
281 
285 
289 
293 
297 
301 
305 
309 
313 
316 
320 
324 
328 
332 
336 
340 
344 
343 
352 
357 
361 
366 
373 
382 
391 
400 
409 
418 
427 
436 
445 
454 
463 
472 
481 
490 
499 
508 
517 
526 
535 
544 
'553 
562 
571 
580 
589 
598 
607 
616 
625 
634 
643 
652 
661 
670 
679 
688 
697 
706 
715 
724 



$157 


$157 


$53 


$53 


$0 


$0 


?0 


$0 


161 


161 


57 


57 














165 


165 


61 


61 














169 


169 


65 


65 














173 


173 


69 


69 














177 


177 


72 


72 














181 


181 


76 


76 














185 


■185 


80 


80 














189 


189 


84 


84 














192 


192 


88 


88 














196 


196 


92 


92 














200 


200 


96 


96 














204 


204 


100 


100 














208 


208 


104 


104 














212 


212 


108 


108 


3 











216 


216 


112 


112 


7 











220 


220 


115 


115 


11 











224 


224 


119 


119 


15 











228 


228 


123 


123 


19 











232 


232 


127 


127 


23 











236 


236 


131 


131 


27 











239 


239 


135 


135 


31 











?43 


243 


139 


139 


35 











247 


247 


143 


143 


38 











251 


251 


147 


147 


42 











255 


255 


151 


151 


46 











259 


259 


155 


155 


50 











265 


265 


161 


161 


56 











273 


273 


108 


168 


. 64 











281 


281 


176 


176 


72 











288 


288 


184 


184 


80 











296 


296 


192 


192 


87 











304 


304 


200 


200 


95 











312 


312 


207 


207 


103 











320 


320 


215 


215 


HI 


7 








328 


328 


223 


223 


119 


14 








335 


335 


231 


231 


127 


22 








343 


343 


239 


239 


134 


30 








352 


351 


247 


247 


142 


38 








361 


359 


254 


254 


150 


46 








370 


367 


262 


262 


158 


54 








379 


375 


270 


270 


166 


61 








388 


382 


278 


278 


174 


69 








397 


390 


286 


286 


181 


77 








406 


398 


294 


294 


189 


85 








415 


406 


301 


301 


197 


93 








424 


414 


309 


309 


205 


100 








433 


422 


317 


317 


213 


108 


4 





442 


429 


325 


325 


221 


116 


12 





451 


437 


333 


333 


228 


124 


20 





460 


445 


341 


341 


236 


132 


27 





•469 


453 


349 


348 


244 


140 


35 





478 


461 


358 


356 


252 


147 


43 





487 


468 


367 


364 


260 


155 


51 





496 


476 


376 


372 


268 


163 


59 





505 


484 


385 


380 


275 


171 


67 





514 


492 


394 


388 


283 


179 


74 





523 


500 


403 


395 


291 


187 


82 





532 


508 


412 


403 


299 


194 


90 





541 


515 


421 


411 


307 


202 


98 





550 


523 


430 


419 


315 


210 


106 


1 


559 


531 


439 


427 


322 


218 


114 


9 


568 


539 


448 


435 


330 


226 


121 


17 


577 


547 


457 


442 


338 


234 


129 


25 


586 


555 


466 


450 


346 


241 


137 


33 


595 


562 


475 


458 


354 


249 


145 


40 


604 


670 


484 


486 


361 


257 


153 


48 



'A «• •■ MTfaaMurr f 



STATISTICS OF INCOME FOR 1950, PART 1 



351 



HELPFUL INFORMATION ON 

How To Prepare Your 
U, S. Income Tax Keturn 

ON FORM 1040 FOR 1950 

THIS PAMPHLET of inofficial instructions will help you prepare your return. It 
summarizes the most important requirements of the law and regulations. It calls 
your attention to exemptions and deductions to which you are entitled and which 
reduce your tax. If you need more information, inquire at the nearest office of a 
collector of internal revenue. If you desire a more detailed publication, you can 
obtain a booklet entitled, "Your Federal Income Tax," for 25 cents from the Super- 
intendent of Document^ Government Printing Office, Washington 25, D. C. 



Page 
How To File Your Return: 

Who must file 2 

Why you must file a return . 2 

When to file 2 

Wheretofile 2 

How to pay 2 

How to sign , 2 

Where to get forms ........ 2 

Where to get help 2 

Your rights of appeal ...... 2 

How To Choose Your Re- 
turn for Simplicity and 
Lowest Tax: 

The three types of returps. ; 2 

Income less than $5,000 . . . 3 

Form1040A 3 

Short-Form 1040 3 

Long-Form 1040 3 

Income of $5,000 or more. . 3 
Married persons — joint or 

separate return 3 

Are you married? 3 

Separate or joint returns .... 3 
Horn to make a separate re- 
turn 3 

How to make a joint return. : 4 

Advantages of a joint return . 4 

Jfoint tax or refund 4 

How To Claim Your Fam- 
ily Exemptions: 

What is an exemption? .... 4 
Exemptions for you' and 

wife 4 

For yourself 4 

For your wife 4 

In case .of death 4 

Proof of blindruss 4 

Exemptions for dependents. 4 

894«01«— 50 



TABLE OF CONTENTS 

Page 
How To Claim Your Fam- 
ily Exemptions — Con. 

How to claim exemptions . . 5 

How To Report Your In- 
come: 

What income is taxed ..... 5 
Samples of income which 

"^ust be reported 5 

Examples of income Hot to 
be reported — Armed Forces, 

etc 5 

Wages, salaries, etc 6 

Report total wages before pay- 
roll deductions 6 

Tips and gratuities 6. 

Payment in merchandise, etc. 6 

Meals and living quarters. . . 6 

Travel expenses of employee^. 6 
Reimbursed expenses other 

than travel 6 

Other expenses of employees. : 6 

Going to and from work. ... 6 

Dividends 7 

Intepest 7 

Busmess or profession .8 

Sale and exchange of propn 

erty 9 

What are capital gains? . ... 9 

Long- and short-term gains. . 9 

Long- and short-term losses. .■ 9 

Sale of homes, etc 9 

^Nonbusiness bad debts 9 

Annuities and jjensions 9 

The 3-percent rule 9 

After you recover cost 10 

Employer's contributions. ... 10 

Part-year annuities 10 

Joint and survivorship annu- 
ities 10 



Pnge 
How To Rei)ort Your In- 
come — Con. 

Rents and royalties 10 

If you rent part of a house, 

etc I ■. ... 10 

Partnerships 10 

Estates and trusts 11 

Other income 11 

How to figure depreciation . 1 1 

What is "useful life"? 11 

Figuring the deduction 11 

Cash or accrual accounting . 1 1 

Information reports 12 

Declarations of estimated 

tax 12 

How To Claim Nonbusi- 
ness Deductio^ns: 

Contributions 12 

Interest .-■ 13 

Taxes ■'. 13 

Casualty losses and thefts . . 13 
Medical and dental ex- 

f>enses 14 

Limitations, .i 14 

Miscellaneous 14 

How To Figure Your Tax: 
Using the tax table ....... 15 

Making a long-form compu^< 

tation 15 

1950 tax rate schedule 16 

Adjustment for partial^ tax- 
exempt irUerest 16 

Your tax due or refund. . . . 16 

Credit for withholding tax. . 16 

Credit for estimated tax pay- 
ments 16 

Balance of tax or refund. .- . . 16 



352 



STATISTICS OF INCOME FOR 1950, PART 1 



HOW TO FILE YOUR RETURN 



Who Must File 

Everyone — adult or child — who had 
$600 or more income in 1950 must file. 



You do not need to have your return no- 
tarized, since your signature has the same 
legal effect as swearing an oath to the 
truthfulness of your return. 



WhyYou Must Tile a Return Where To Get Forms 



Most of your tax is withheld from your 
wages every payday or paid on :Decla- 
rations of Estimated Tax every quarter. 
However, the law requires you to file an 
annual return to determine whether you 
owe more or you should get a refund. 

When to File 

Between January 1 and March 15, 
1951. Try to avoid the last minute rush. 
Those few individuals who keep, books on 
a fiscal year basis must file by the fifteenth 
day of the third month after the close of 
their jears. 

Where To File 

At the office of the Collector of Internal 
Revenue in your district. If- you don't 
know the location, ask at your post office. 
Don't mail your return to Washington, 

How To Pay 

Any balance of tax shown to be due in 
itern 7, page 1, of your return on Form 
1040 must be paid in full with your re- 
turn. You may pay cash, or by check or 
money order. Checks or money orders 
should be made payable to "Collector of 
Internal Revenue." 

How To Sign 

You have not filed a legal return unless; 
you sign it. If you and your wife are filing 
a joint return, both of you must sign. 



As far as practical, the Collector mails 
forms directly to taxpayers. If you need 
additional forms you can get them from 
any collector's office, and also at most 
banks and post offices. Many employers 
also keep forms for the convenience of 
employees. 

Where To Get Help 

After reading these instructions you 
should be able to prepare your own re- 
turn, unless you had complicated prob- 
lems. If you do need help, you can get 
it at any collector's office. 

Your Rights of Appeal 

If you believe there is an error in any 
bill, statement, or refund in connection 
with your tax, you are entitled to present 
your reasons to the Collector and have the 
matter reconsidered. Also, if any audit or 
investigation causes proposed changes in 
your tax, to which you do not- agree, you 
are entitled to have the matter reconsid- 
ered by the Collector or the Internal Rev- 
enue Agent in Charge in your district, 
whoever made the disputed decision. If 
agreement is not. reached with the Col- 
lector, you can appeal to the Internal 
Revenue Agent in Charge. Any decisions 
by the Internal Revenue Agent in Charge 
can be appealed to the Technical Staff 
in your district. Further appeal can be 
made to the Federal courts. 



HOW TO CHOOSE YOUR RETURN FOR 
SIMPLICITY AND LOWEST TAX 



The Three Types of Returns 

In an effort to fit the tax returns to 
the differing needs of the more than 50y 
.000,000 persons who must file them, three 
types of returns have been provided — 
Form 1040A, Short-Form 1040, and 
Lang-Form 1040. 



The law expects you to pay your cor- 
rect tax — no more — no less. It will pay 
you to think for a moment which of these 
three types of returns is the best and easiest 
form in your case. To do this you need 
to consider the size of your income, the 
sources of your income, your eligibility to 
deduct travel and reimbursed expenses 



STATISTICS OF INCOME FOR 1950, PART 1 



353 



from wages (see page 6), and the size of 
your nonbusiness deductions, such as con- 
tributions, medical expenses, etc. (listed 
in detail on pages 12 -to 15). The tax 
table used in computing the tax on Form 
1040A and Short-Form 1040 automati- 
cally allows you approximately 10 percent 
of your income to cover your nonbusiness 
deductions. 

Income Less Than $5,000 

1. Form 1040A. — This is the simplest 
return of the three. If you file this form, 
you do not need to figure your own tax. 
From your answers to the questions, the 
Collector will figure your tax for you, and 
send you a bill or a refund. If your total 
income was less than $5,000 and consisted 
entirely of wages reported on Withholding 
Statements (Forms W-2), .or of such 
wages and not more than $100 total of 
other wages, dividends, and interest, you 
may use Employee's Optional Income 
Tax Return (Form 1040A). If you had 
any income from other sources, such as 
annuities, rents, royalties, a business or 
profession, farming, transactions in secu- 
rities or other property, partnerships, es- 
tates, and trusts, you may not use Form 
1040A but must file your return on Form 
1040. You cannot deduct travel or. re- 
imbursed expenses from your wages if you 
file Form 1040A. 

2. Short-Form 1040. — Form 1040 may 
be used either as a short form or as a long 
form. The short form is simpler than the 
long form. It differs from Form 1040A 
in that (a) you must find your own tJix; 
(b) you may include income from sources 
not eligible for Form 1040 A; and (c) you 
may deduct travel and reimbursed ex- 
penses from your wages. Therefore, if 
your income was less than $5,000 and you 
do not desire to itemize nonbusiness de- 
ductions (contributions, interest, etc.), 
find your tax from the table on the back 
of the form, tear off the first sheet and file 
it Jis a short form. 

3. Long-Form 1040. — If your nonbusi- 
ness deductions are more than 10 jjercent 
of your income, you will ordinarDy save 
money by itemizing your deductions on 
Long-Form 1040. You will then figure 
your tax according to the computation on 
page 3, and file the entire form, which is 
called a long-form return. If your non- 



business deductions are so close to 10 per- 
cent that you are in doubt which is the 
better form, try both the short form and 
the long form to make sure. 

Income of $5,000 or More 

If your income was $5,000 or more, you 
must use Long-Form 1040. However, in 
that case, you can either take a standard 
deduction or itemize and claim your ac- 
tual deductions. You should compare 
your actual deductions with the amount 
the standard deduction allows you. If 
actual deductions exceed the standard de- 
duction, you will save tax by electing to 
itemize them. If you are single, or if you 
are married and file a joint return, the 
standard deduction is 10 percent of your 
income but not more than $1,000. If hus- 
band and wife file separate returns and 
each had income of $5,000 or more, the 
standard deduction is a fiat $500 for each; 

Married Persons — Joint 
or Separate Return 

Are You Married? — If you were married 
on December 31, 1950, you are consid- 
ered married for the entire year 1950, 
regardless of how long or short a time, 
you were married. If you were divorced 
or legally separated on or' before Decem- 
ber 31, you are considered single for the 
entire year. If your wife or husband died 
during the year, you ate nevertheless con- 
sidered to be married for the entire year, 
and may file a joint return. 

Separate or Joint Returns. — If husband 
and wife have separate income- (for ex- 
ample, if both work, or if they live in 
a community property State), Aey may 
file separate returns or a joint return, A 
separate return accounts only for the ex- 
emptions, income, and deductions of one 
person. A joint return accounts for the 
exemj>tions, income, and deductions of 
both husband and wife. Also, a husband 
and wife may file a joint return even 
though one of them had no income. 

How To Make a Separate Return.—' 
To file separate returns, husband and 
wife rhust each have income under the 
laws of their State and they must fill out 
separate forms. The "split income" pro- 
visions of the Federal tax law do not 
apply to separate returns. When filing 



3 



354 



STATISTICS OF INCOME FOR 195 0, PART 1 



separate returns, the husband and wife 
should each claim the deductions for 
those allowable expenses paid with his or 
her own funds, '(In community prop- 
erty States, deductions resulting from 
payments made out of funds belonging 
jointly to husband and wife may be 
divided half and half.) If one itemizes 
and claims actual deductions, instead of 
using the tax table or the "standard de- 
duction", then both must itemize and 
claim actual deductions on Long-Form 
1040 retiims. 

How To Make a Joint Return. — ^You can 
make a joint return by including all the 
exemptions, income, and deductions of 
both husband and wife. In the heading 
of the retuni, list both names (for ex- 
ample: "John H. and Mary D. Doe"). 
Also, both must sign the return. 

Advantages of a Joint Return. — ^The 
present law usually makes it advan- 
tageous for married couples to file joint 



returns. The law provides a "split- 
income" method of figurpig the tax on 
a joint return which oftien results in a 
lower tax than would result from sepa- 
rate returns. If you make a joint re- 
turn on Form 1040 A, the Collector will 
figure yom- tax both on the separate and 
the joint basis, and give you the benefit 
of the lower figure. If you file Form 
l040 — either the short or long form — 
a joint return usually will result in as low 
as or a lower tax than separate returns. 
There are some cases, when husband 
and wife both have income, where sepa- 
rate returns result in a lower total tax 
than joint returns. 

Joint Tax or Refund. — ^When husband 
and wife sign a joint return, each 
assiunes full legal responsibility for the 
entire tax, and if one fails to pay, the 
other must pay it. If they are entitled 
to a refund, the check will be made out 
to them jointly. 



HOW TO CLAIM YOUR FAMILY 
EXEMPTIONS 



What Is an Exemption? 

On your tax form, each exemption is 
a $600 offset against your income. Ex- 
emptions determine the amount of in- 
come that is relieved of tax and are in- 
tended to make the tax fair between single 
persons, married couples, and small and 
large families. 

Exemptions for You and Wife 

For Yourself.-^You, as the taxpayer,. 
are always entitled to at least one exemp- 
tion for yourself. If on December 31, 
1950, you were blind or were 65 or older, 
you get two exemptions for yourself. If 
you were both blind and 65 or over, you 
get three exemptions. 

For Your Wife. — You get exemptions 
for your \Aie (or husband) if you and 
she are. filing a joint return. If you file 
a separate return, yoti may daam her 
exemptions only if she had no income and 
was not claimed ^as a dependent on 
another taxpayer's return ior 1950. 



Otherwise, your wife's exemptions are 
like your own — one if she is neither 
blind nor 65 ; two if she is either blind or 
65; three if she was both blind and 65. 

In Case of Death. — If wife or husband 
died during 1950, the exemption for age 
or blindness is determined as of the date 
of death. 

Proof of Blindness. — If totally blind, at- 
tach a statement of such fact to the return. 
If partially blind, attach a statement from 
a qualified physician or a registered op- 
tometrist that ( 1 ) central visual acuity did 
not exceed 20/200 in the better eye with 
correcting lenses or (2) that the widest 
diameter of the visual field subtends an 
angle no greater than 20 degrees. 

Exemptions for Dependents 

You gfet only one exemption for each 
dependent (the additional exemption for 
age or blindness applies only to you and 
your^wife but not to dependents). The 



STATISTICS OF INCOME FOR 19 50, PART 1 



355 



law puts viery exact limitations on who 
is a dependent. Each dependent must 
meet all four of the following tests: 

1. He or she received over one-half of 
his or her support from you in 1950, and 

2. He or she was "closely related" to 
you, and 

3. He or she did not have $500 or more 
gross income of his or her own in 1950, 
and 

4. If married, her or his exemption is 
not claimed on the return of her hus- 
band or his wife. 

To qualify as a dependent, a person 
must also be either a citizen of the United 
States, or a resident of the United States, 
Canada, or Mexico^ "Closely related" 
means your children (including legally 
adopted children) and grandchildren; 
your parents and grandparents; your 
brothers and sisters; your immediate "in- 
laws" (mother-, father-, son-, daughter-, 
brother-, sister-in-law) ; your blood- 
related uncles, aunts, nieces, and nephews. 

In a joint return, a "dependent" may 
be claimed if supported by either hus- 
band or wife, as, for example, htisband 
supporting wife's nephew. 



Examples of 


Examples of 


Dependents You 


Persons You 


CAN Claim 


CANNOT Claim 


Mother, father 


Child who Ccims $500 


Son, daughter 


or over 


Brother, sister 


Cousin 


Stepchild 


Your wife's niece (im- 


Your own niece 


less wife filed joint 


Adopted child 


return with you) 


Alien father resident in 


Nonrelated friend youi 


U.S. 


support 




Alien father resident 


. 


in Europe 



How To Claim Exemptions 

First, on page 1 of your tax return 
form, you list the names of the persons for 
whom you claim exemption,' and answer 
the questions shown. If you file Form 
1040 A the collector will figure your ex- 
emptions frorn this information. If you 
file a Short-Form 1040, you will find 
separate columns in the tax table which 
make full allowance for your exemptions. 
If you file a Long-Form 1040, you mul- 
tiply $600 by the number of your exemp- 
tions and enter the amount in line 4 of 
the tax computation on page 3. 



HOW TO REPORT YOUR INCOME 



What Incom^e Is Taxed 

The law says all kinds of income are 
subject to tax with specific exceptions. 
Tim means that all income which is not 



specifically exeinpt milst be -included in 
your return, even though it may be (jff-set 
by expenses and other deductions. On 
the other hand, exempt income should 
be omitted from your return altogether; 



Examples of Income Which Must Be 
Reported 



Examples of Income Which Should Not Be 
Reported 



Wages, salaries, bonuses, commissions 

Tips and gratuities for services rendered 

Dividends and other earnings from investments 

Interest from bonds, loans 

Industrial, civil service and other pensions, 

annuities, endowments 
Rents, and royalties ^om property, patents, 
-■ copyrights 

Profits from business or profession 
Profit from sale of real estate, securities, autos 
Your share of partnership profits 
Your share of estate or trust income 
Contest prizes 
Gambling winnings 



Armed forces pay due to acfive service in a com- 
bat zone — enlisted men's entire service pay for 
each month in a combat zone; ofiBcers' service 
pay up to $200 for each such month. Your 
service withholding- statement (Form' W-2) 
does not include this nontaxable service pay 
but shows only the pay you need report 

All Government paytnents and benefits made to 
veterans and their families, except 'nondisa- 
bility retirement pay and interest on terminal 
leave bonds 

Dividends on veterans' Government insurance 

Federal and State social security benefits 

Railroad Retirement Act benefits 

Gifts, inheritances, bequesjts 

Workmen'^ compensation, insurance, damages, 
etc., for bodily injury or sickness 

Interest on State and municipal bonds; certain 

• Federal bonds issued before March 1, 1?41 

Life insurance proceeds upon death ,, 



356 



STATISTICS OF INCOME FOR 1950, PART 1 



Wages, Salaries, Etc, 

Even though tax has been withheld by 
your employer, the law requires you to re- 
port all your wages, salaries, fees, com- 
missions, bonuses, and all other payments 
for your personal services. 

Report Total Wages Before Pay-Roll De- 
ductions. — When your employer deducts 
taxes, insurance, union dues, savings 
bond subscriptions, social security, pen- 
sion fund contributions, community 
chest, or other items from your pay, these 
amounts are still part of your wages. The 
law requires you to report your total 
wages in the amount that would have 
been paid if your employer had not made 
any deductions. 

Tips and Gratuities. — ^The law requires 
you to include in your wages all tips, gra- 
tuities, bonuses, and similar payments 
whether you get them from a customer or 
from your employer. Legally, these are 
not "gifts," even though people some- 
times mistakenly call them by that name. 

Payment in Merchandise, etc. — If your 
employer pays part or all of your wages in 
merchandise, services, stock, or other 
things of value, you must determine the 
fair market value of such items and in- 
clude it in your wages. 

Meals and Living Quarters^ — If solely 
for the convenience of your employer, 
you are required to live or eat on his 
premises and the living quarters and 
meals are not furnished as compensation, 
they are not to be reported in your return. 
For example, a maidservant who is re- 
quired to live in her employer's home, is 
not taxable on the value of the meals and 
lodging furnished her. A special provision 
of law also exempts a clergyman from 
paying tax on the value of a parsonage 
furnished iox his use by his church. 

Travel Expenses of Employees. — ^The 
law provides special deductions for the 
expenses of travel, meals, and lodging 
while away from home in connection 
with your employer's business. Traveling 
"away from home" means going away 
from the city or town where you normally 
work and remaining away at least over- 
night. If you choose to live away from 
the city where you regularly work, or do 
not transfer your home when your em- 



ployer transfers your work to a different 
city, the law does not allow any "travel 
deduction" resulting from your choice of 
residence. 

"Travel expenses" means the cost of 
transportation fares, meals, and lodging 
while away from home on your employer's 
business. It also includes porters' tips, 
hire of public stenographers, baggage 
charges, and similar expenses necessary to 
travel. Entertainment expenses cannot be 
included in "travel expenses." You can- 
not deduct laundry and other personal 
expenses. Any amount paid to you to 
cover "travel expenses" must be included 
in your wages. You can deduct your full 
"travel expenses" from your wages before 
writing the balance of your wages in 
item 2, page 1, Form 1040. You must 
attach a statement to your return explain- 
ing in detail the expenses you deducted. 

Reimbursed Expenses Other Than 
Travel. — If your employer pays you an 
"expense account" or otherwise reim- 
burses you for money spent for him (other 
than "travel expenses" ) , you should add 
'these payments to your wages, and then 
subtract your actual expenses but not 
more than the reimbursements. Enter the 
balance in item 2, page 1, Form 1040, and 
attach a detailed statement in explana- 
tion. Any allowable expense in excess of 
the reimbursed amount must be treated 
as "Other Expenses" discussed below. 

Other Expenses of Employees. — On page 
1 of Form 1040, the law allows only 
"travel" and "reimbursed" expenses to be 
deducted from wages; as explained in the 
two preceding paragraphs. If you file 
Form 1040A or a Short-Form 1040, or if 
you iake the standard deduction on a 
Long-Form 1040, you receive an allow- 
ance for deductions which takes the place 
of all other employment expenses and 
nonbusiness deductions. On the other 
hand, if you itemize your deductions on 
a Long-Form 1040, you can deduct the 
cost of tools, materials, dues to unions and 
professional societies, entertaining cus- 
tomers, and other expenses which are 
ordinary and necessary in connection with 
your employment. These items may be 
itemized and deducted on page 3 of the 
form under the heading "Miscellaneous." 

Going to and From Work. — The law re- 
gards the cost of going to and from work 



STATISTICS OF INCOME FOR 195 0, PART 1 



357 



as your personal expense, and never al- 
lows -you to deduct such costs, no matter 
how far you live from work, or how ex- 
pensive the transportation may be. 

Dividends 

If you own stock in a corporation or 
association, the payments you receive on 
your stock out of earnings and profits 
are called dividends and must be reported 
in your tax retxlm. Usually dividends are 
paid in cash, but if they are paid in mer- 
chandise or other property, they are tax- 
able at their fair market value. 

If, however, a distribution is not paid 
from earnings and profits, it is not taxable 
as a dividend. Such distributions are 
treated as reductions of the cost or other 
basis of your stock. These distributions 
are not taxable until they exceed your 
cost or other basis. After you have re-- 
ceived full repayment of your cost or other 
basis, you must include any additional re- 
ceipts as gains from the sale or exchange 
of property for -which special tax treat- 
ment is provided. 

In some cases a corporation distributes 
both a dividend and a repayment of 
capital at the same time. When these 
mixed distributions are made, the check 
or notice will usually show the dividend 
and the capital repayment separately. In 
any case, you must report the dividend 
portion as income. 

A distribution in the form of additional 
shares of stock in the same corporation 
is not taxable if it does not change your 
proportionate interest in the corporation ; 
as, for example, where each holder of 
common stock receives one additional 
share of the same class of common stock 
for each share he owns. A stock distribu- 
tion is taxable if it changes the stock- 
holder's proportionate interest in the cor- 
poration. If so, the fair market value of 
the new stock must be reported as divi- 
dend income. 

Dividends on shares of stock issued be- 
fore March 28, 1942, by Federal land 
banks, national farm loan associations, 
and Federal Reserve banks are not tax- 
able. If the shares were issued on or after 
t^iat date, the dividends are taxable. 

If you own shares in a Federal savings 
and loan association, see next section. 



Interest 

You must include in your return any 
intere^ you receive or that is credited to 
your account and which can be with- 
drawn by you. All interest from bonds, 
debentures, notes, savings accounts, or 
loans is taxable, except for certain gov- 
ernmental issues as described below. 

State and Municipal Bonds and Securi- 
ties. — The interest on these obligations is 
completely exempt from tax. 

U. S. Government Bonds and Secu- 
rities. — The interest on obligations issued 
on or after March 1, 1941, is fully taxable. 

If you own United States Savings or 
War bonds (Series A to F, inclusive), the 
gradual increase in value of each bond 
(as shown in the table on Its back) is con- 
sidered "interest," but you need not re- 
port it in your tax return until the bond 
matures or you cash the bond. However, 
you may at any time adopt the practice 
of reporting each year the annual in- 
crease In value, but if you do so you must 
report in the first year the entire Increase 
to date and must continue to report the 
annual increase each year. 

If you own U. S. Savings bonds or 
Treasury bonds Issued prior to March 1, 
1941, you can exclude from your tax 
return the Interest on any $5,000 prin- 
cipal value of such bonds (valuing Sav- 
ings bonds at cost and Treasury bonds at 
face value) . 

On certain United States securities the 
interest is subject to surtax rates but is 
exempt from normal tax rates. The en- 
tire interest from such securities should 
be included on page 2 of the return. If 
you file Form 1040A or Short-Form 1040, 
the standard deduction of approximately 
10 percent includes this riormal tax ex- 
emption. If you fil^ a Long-Form 1040 
and Itemize deductions, you may make an 
adjustment for these securities in line 6 
or 10, page 3. This adjustment is allowed 
only on the following securities: 

(A) U. S. Savings bonds and Treasury 
bonds in excess of $5,000 issued before 
March 1,1941; 

( B ) Obligations of instrumentalities of 
the U. S. (except Federal land banks, 
intermediate credit banks, and joint stock 
land banks) issued before March 1^ 1941 j 



358 



STATISTICS OF INCOME FOR 19 50, PART 1 



(C) Dividends on shares of Federal 
savings and loan associations if the shares 
were issued before March 28, 1942. 

Business or Profession 

The law taxes a business or profession 
on its profits — not its total receipts. 

Separate Schedule C (Form 1040) is 
provided for reporting net profit (or loss) 
by taxpayers engaged in a business or 
profession. 

For the assistance of farmers, a sepa- 
rate schedule (Form 1040F) is provided 
and must be used by all farmers who 
report on a cash basis. This form is 
optional with farmers who keep books on 
an accrual basis. 

Generally, the costs you can deduct are 
the ordinary and necessary expenses of 
doing business — cost of merchandise, sal- 
aries, interest, taxes, rent, repairs, and 
incidental supplies. In the case of cap- 
ital investments and improvements in 
depreciable property, such as buildings, 
machines, fixtures, and similar items 
having a useful life of more than one 
year, the law provides an annual de- 
preciation allowance as the method of 
recovering the original capital cost tax- 
free. This means that you can spread the 
cost over as many years as it is expected 
to be useful. For further information on 
depreciation, see page 11. These rules 
apply to a profession the same as- to a 
business. For instance, a lawyer can 
deduct the cost of his law books and a 
doctor can deduct the cost of his instru- 
ments only through the depreciation 
allowance. 

In the case of capital investrrients and 
improvements in nondepreciable prop- 
,erty, such as land, the law does not pro- 
vide for any annual depreciation 
allowance. 

If some of your expenses are part busi- 
ness and part personal, you can deduct 
the business portion in separate Schedule 
C (Form 1040) but not the personal 
portion. For instance, a doctor who. uses 
his car half for business can deduct only 
half the operating expenses of the car. 

If your business incomj^ depends on 
manufacturing, buying, or selling of mer- 
chandise, the law requires you to show 
the size of your inventory at the beginning 
and end of the year. You may value your 

8 



inventory (1) at cost, or (2) you may 
value each item by determining both cost 
and market value and selecting the lower 
figure. Once you choose one of these 
methods of valuing inventory, you must 
continue that method unless you get per- 
mission to change from the Commissioner 
of Internal Revenue. 

If in your business, you suffer a loss 
from the loan of cash or property, you can 
deduct the "bad debt" in the year in 
which it became worthless, but not in any 
other year. If a business debt becomes 
partially worthless, you can deduct the 
portion actually charged off on your 
books. Uncollected bills for services, like 
doctors' bills, cannot be deducted unless 
the anticipated income was reported in 
your current or previous tax return. 

Do not deduct taxes levied for paving, 
sewers, or other local improvements 
that increase the value of your property. 

Do not deduct any salary or odier com- 
pensation for yourself. 

If your business lost money instead of 
making a profit in 1950, you can apply 
your business loss against your other 1950 
income. If your business loss exceeds your 
other income, the excess or "net operat- 
ing loss" may be carried backward to 
offset y6ur income for 1949, and any 
remaining excess may be carried over to 
the years 1951-1955, inclusive. If a carry- 
back entitles you to a refund of 1949 
taxes, ask the Collector for Form 1045 to 
claim quick adjustment. For further in- 
formation, see section 122 of the Internal 
Revenue Code. 

Farmers should report as business In- 
come all Government payments, such as 
milk subsidy and conservation payments 
and amounts received under the Soil 
Conservation and Domestic Allotment 
Act, as amended, the Price Adjustment 
Act of 1938, section 303 of the Agricul- 
tural Adjustment Act, as amended, and 
the Sugar Act of 1937. Farmers who 
include in their income loans from the 
Commodity Credit Corporation should 
attach a statement explaining the details. 

Farmers who market produce through 
a cooperative should add to the sales 
price of the produce, or to ordinary in- 
come, any patronage dividends received 
in the taxable year as a result of such 
transactions. Farmers who buy, through 
a cooperative, implements, gasoline, seed, 



STATISTICS OF INCOME FOR 1950, PART 1 



359 



fertilizer^ or other items for use in their 
business should either reduce their de- 
ductions for such items by the amount 
of patronage dividends received or add 
patronage dividends to, income. Patron- 
age dividends received as rebates for 
purchases of items not used in your busi- 
ness should be omitted from your tax 
return. Patronage dividends are consid- 
ered paid to you when remitted in cash, 
merchandise, stock certificates, or when 
credited to your account. 

Sale and Exchange of Property 

If. you sell your house, car, furniture, 
seonrities, real estate, or any other kind of 
pn^rty, the law requires you to report 
any profit in your tax return. Because of 
the many special rules for taxing the profit 
and' deducting the loss from such trans- 
actions, a special form (Schedule D, Form 
1040) is provided for your convenience. 
The results computed from this form must 
^be shown on page 2 of Form 1040 and the 
separate schedule attached. 

What Are Capital Gains? — In general, 
capital gains are profits from selling or 
exchanging any kind of property excfept 
certain kinds when they are used or held 
in your trade or business. For more spe- 
cific information regarding capital gains 
and losses and gains and losses from the 
sale or exchange of other property, see in- 
structions on the back of Schedule D. 

Long-Term ancLShort-Term Gains. — ^The 
law provides special rules for taxing gains 
on certain property owned for more than 
6 months. These gains are called long- 
term. Only one-half of a long-term gain 
is taxed and the rate of tax on this half 
cannot exceed 50 percent. (Gbmbining 
these rules, the tax on the long-term gains 
never exceeds 25 percent.) Gains on cer- 
tain piwperty held for not more than 6 
months are called short-term and are 
taxed at regular rates. 

Long-Term and Short-Term Losses. — 
The law provides that losses from the sale 
or exchange of certain prop>erty held for 
more than 6 months shall also be given 
special tax treatment. These, losses are 
called long-teiTO losses and are taken 
into account only to the extent of 50 per- 
cent, a& in the case of long-term gains. 
"Short-^term" losses — those- sustained on 



certain properties held for 6 months or 
less — are taken into account 100 percent. 
These losses must first be used to reduce 
both long-term and short-term gains. 
Any remaining excess of such losses may 
be used to reduce ordinary income up to 
$1,000. Finally, any excess remaining may 
be carried over for use in the 5 subsequent 
years- 

Sale of Homes, Etc. — The law requires 
you to report any gains from the sale or 
exchange of your residence or other non- 
business property, but does not allow you 
to claim any loss from the sale of a home 
or other asset which was not held for the 
purpose of producing income. However, 
your gain from the sale of such property 
is the difference between the sales price 
and your original cost plus the cost of 
permanent improvements without reduc- 
tion of such costs for depreciation. 

Nonbusiness Bad Debts: — If you fail to 
collect a personal loan, you can list the 
bad debt as a "short-term capital loss" 
provided the loan was made with a true 
expectation of collecting. So-called loans 
to close relatives, which are really in the 
nature of gifts, must not be listed as de- 
ductible losses. 

Annuities and Pensions 

If you paid part or all the cost of an 
annuity, pension, endowment, or similar 
contract, you are entitled to recover your 
cost tax-free, but must report a certain 
amount of your annual receipts as in- 
come. For your convenience in figuring 
the capital and income portions of your 
annuity or pension, Schedule E has been 
provided on page 2 of Form 1040. If you 
are receiving payments on more than one 
pension or annuity, you should fill out a 
similar schedule for each one. 

The 3-Percent Rule. — In general, each 
payment to you is partly repayment of 
your cost and partly interest on your 
money. You must report as income each 
year an amount at least equal to 3 per- 
cent of all the money you paid toward 
your pension or annuity. 

The difference between the total pay- 
ments you received during the year and 
3 percent of your cost is the amount 'of 
your capital recovery which you exclude 
from income until your full cost has been 



360 



STATISTICS OF INCOME FOR 195 0, PART 1 



recovered tax-free. However, if the 3-per- 
cent figure is larger than the actual 
amounts you received during the year, 
then report the actual amount received. 

After You Recover Cost. — As soon as 
you have recovered your cost tax-free 
(usually within the first few years), then 
everything you receive must he reported 
as income. From then on, you can report 
your full pension or annuity receipts in 
line 6 of Schedule E without filling out 
the other lines of the schedule. 

Employer's Contributions. — Many em- 
ployers contribute part or all of the cost 
of pensions for their employees. Usually, 
these contributions are not taxed as cur- 
rent wages, and such contributions are 
not considered part of the cost to em- 
ployees. Therefore, in figuring the ex- 
empt or taxable portion of your pension, 
you should count only costs which you 
paid personally or through deductions 
from your. pay. 

Part-Year Annuities. — If you started re- 
ceiving payments after January 1950, in- 
stead of reporting 3 percent, take yi2 of 
this 3 percent of cost and multiply it by 
the number of months for which you 
received payments in 1950. 

Joint and Survivorship Annuities. — If, 
after the death of one annuitant, another 
person continues to receive the annuity 
payments, the new recipient must con- 
tinue to report income in the same man- 
ner as the deceased annuitant. 

Rents and Royalties 

If you receive rent from property 
owned or controlled by you, or if you re- 
ceive royalties from inventions, copyrights, 
mineral leases, and similar rights, you 
must report the total amount received. 
However, you are entitled to various de- 
ductions which are indicated in Schedule 
F on page 2 of Form 1040. 

In the case of buildings you can deduct 
depreciation, as explained on page 11. 
You can also dgduct depreciation on a 
patent or copyright. In the case of min- 
eral, oil, gas, or timber properties, you can 
deduct a special allowance called "deple- 
tion." For details of depletion allowance, 
see sections 23 (m) and 114 of the In- 
ternal Revenue Code. 



You can also deduct all ordinary and 
necessary expenses on the property such 
as taxes, interest, repairs, insurance, 
agent's commissions, maintenance, and 
similar Items. However, you cannot de- 
duct any capital Investments or improve- 
ments. For example, if you are a land- 
lord, you can deduct the cost of minor 
repairs but not the cost of major im- 
provements such as a new roof or re- 
modeling. 

// You Rent Part of a House, etc. — ^If you 
rent out only part of your property, you 
deduct only a similar portion of the ex- 
penses. For example, if you rent out one- 
half of your home, and Uve in the other 
half yourself, you can deduct only pne- 
half of the depreciation and other ex- 
penses. 

If crops or other property, instead of 
cash, were received as rent, their fair mar- 
ket value should be reported. Crops re- 
ceived as rent under a crop-sharing 
arrangement should be reported as in- 
come In the year of disposal. 

Expenses, depreciation, and depletion 
should be listed In total in the columns 
provided In Schedule F and should be 
explained in Schedules H and I. 

Partnerships 

A partnership or similar business firm 
(not a corporation) does not pay income- 
tax in the firm's name. Therefore, each 
partner must report in his personal tax 
return his share of his partnership's in- 
come and pay tax on it. 

Include in Schedule G of your return 
your share of the net profit (whether (ac- 
tually received by yOu or not) ot the net 
loss of a partnership, joint venture, or 
the like, whose taxable year ends within 
the year covered by your return. In com- 
puting the amount of the net Income or 
loss of the partnership or other organiza- 
tion for this purpose, do not include: 

(a) Interest on obligations of the 
United States or its instrumentalities 
which Is exempt from normal tax (see 
Interest). Your share of this Interest 
should be reported in SchedxJe B, page 2, 
of your return. 

(b) Deductions and credits for contri- 
butions, Income taxes paid to a foreign 
government, and Income taxes paid at the 
source on tax-free covenant bond interest. 



10 



STATISTICS OF INCOME FOR 1950, PART 1 



361 



If you itemize your deductions on Long- 
Form 1040, your share of these items 
should be entered on page 3. 

(c) Capital gains or losses. Your share 
of these should be reported by you in the 
separate Schedule D (Form 1040). 

Your share of partnership gains and 
losses from transactions described in sub- 
sections (j) and (k) of section 117 of 
the Internal Revenue Code should be 
aggregated with your gains and losses 
frpm like transactions to determine 
whether you are entitled to the benefits 
of such subsections. 

Estates and Trusts 

If you receive or are entitled to receive 
iricome from an estate or trust, you must 
report in your personal tax return any of 
its income which you have received or are 
entitled to receive. The administrator, 
executor, or trustee should advise you 
what to report. 

Include in Schedule G of your return 
your share of the distributable income 
(whether actually received by you or 
not) of an estate or trust whose taxable 
year ends vvithin the year covered by your 
return. In computing the amount of the 
net income of the estate or trust for this 
purpose, do not include: 

(a) Interest on obligations of the 
United ' States or its instrumentalities 
which is exempt from normal tax (see 
Interest). Your share of this interest 
should be reported in Schedule B, page 2, 
of your return. 

(b) Income taxes paid to a foreign 
government and interest paid at the 
source on tax-free covenant bond interest. 
If you itemize your deductions on Long- 
Form 1040, your share of these items 
should be entered on page 3. 

Other Income 

If you cannot find any specific place on 
your tax return to list some type of in- 
come, you should put it in Schedule G, 
page 2." For example, this is the proper 
place to report amounts received as ali- 
mony or separate maintenance under a 
court decree; rewards or prizes; recoveries 
of bad debts, taxes, losses, etc., which re- 
duced your tax in a prior year, and health 
and accident insurance benefit payments 
received by you as reimbursements for 



medical expenses which reduced your tax . 
in a prior year. 

How To Figure Depreciation 

As already indicated, in figuring your 
profit from rents, royalties, businesses and 
professions, the law does not allow you to 
deduct the full cost of your capital invest- 
ments or improvements in the year made. 
However, in the case of buildings, ma- 
chines, fixtures, patents, and other kinds 
of property which wear out, become obso- 
lete, or expire in time, the law does allow 
a "depreciation" deduction which, in 
effect, permits you to recover their cost 
gradually over the period of years of their 
useful life. No depreciation is allowed on 
land or other properties which do not 
wear out or expire. 

What Is "Useful Life"?— The useful life 
of a building, machine, or similar prop- 
erty depends on how soon it will become 
obsolete, on the quality of materials and 
construction, climate, hard usage, and 
other factors. Past engineering experi- 
ence provide reasonable estimates for 
figuring depreciation. Comprehensive 
tables of "average useful lives" of various 
kinds of buidings, machines, and equip- 
ment in many industries and businesses 
have been published in an official booklet 
called Bulletin F which you can buy for 
25 cents from the Superintendent of 
Documents, Governinent Printing Office, 
Washington, D. C. The bases of the de- 
preciation allowance are explained in 
section 1 14 of the Internal Revenue Code." 

Figuring the Deduction. — Once you make 
a reasonable estimate of the useful life of 
your property, you may .divide its cost 
less salvage value, if any, by the number 
of years of such useful life, and that is the 
amount you can deduct during each of 
these years. For example, suppose you 
own a house which has an estimated use- 
ful life of 40 years. If you rent the house 
to someone else, you can dediict from 
your rental income 2 J/2 percent of its cost 
(excluding the land cost) each year for 
40 years. 

Cash or Afcrual Accounting 

Yotur return must be, on the "cash 
ba^is" unless you keep accoiuits on the 
"accrual basis." "Gash basis" means 



U 



282984 — 54- 



-24 



362 



STATISTICS OF INCOME FOR 1950, PART 1 



that all items of taxable income actually 
or constructivedy received during the year 
(whether""in cash or property or services) 
and only those amounts actually paid 
during die year for deductible expenses 
are shown. Income is. "constructively" 
received when the amount is credited to 
your account, or set aside for you, and 
may be drawn upon by you at any time. 
Thus, constructive receipts include un- 
cashed salary or dividend checks, bank 
^terest credited to your account, 
matured bond coupons, and similar 
items which you can immediately turn 
into cash. The "accrual basis" means 
that you report income when earned, 
even though not received, and deductible 
expenses when incurred, even though not 
paid within the taxable period. 

Information Reports 

Every person who made payments of 
salary, wages, interest, rents, commissions, 
or other fixed or determinable income of 
$600 or more during the calendar year 
1950 to an individual, partnership, or 
fiduciary, must make a return on Forms 
1096 and 1099. If a portion of such salary 
or wage payments was reported on a 
Withholding Statement (Form W-2), 
only the remainder must be reported on 
Form 1099. 



Declarations of Estimated Tax 

Because the withholding tax on wages 
is not sufficient to keep many taxpayers — 
particularly business owners, professional 
persons, investors, and landlords — paid 
up on their income tax, the law requires 
them to file Declarations of Estimated 
Tax and to make quarterly payments in 
advance of the annual income tax return. 
Such persons, therefore, must not only file 
their 1950 income tax returns, but also 
declarations for 1951 on Form 1040-ES 
by March 15. Specifically, the declara- 
tion is required of anyone who expects to 
receive (a) 1951 wages exceeding $4,500 
plus $600 multiplied by the number of 
his exemptions (for example, $5,100 for 
a single person with no dependents or 
$6,300 for a married couple with one de- 
pendent) ; or (b) 1951 income of more 
than $100 from all sources other than 
wages subject to withholding, provided 
his total income is expected to be $600 or 
more. 

Farmers who are required to file dec- 
larations may postpone filing until next 
January 15; furthermore, if they file their 
final return and pay the tax due by Janu- 
ary 31, they may omit the declaration. ' 

The Collector will mail Form 1040-ES 
to persons who filed taxable declarations 
last year. Others needing this form may 
obtain it upon request. 



HOW TO CLAIM NONBUSINESS 
DEDUCTIONS 



Contrihuttofis 

If you itemize deductions on a Long- 
Form 1040, you can deduct gifts to 
religious, charitable, educational, scien- 
tific, or literary organizations, and or- 
ganizations for the prevention of cruelty 
to children and animals, except when 
the organization is operated for personal 
profit, or to conduct propaganda or 
otherwise attempt to influence legisla- 
tion. You can deduct gifts to. fraternal 
organizations if they are to be used for 
charitable, religious, etc., ' purposes. You 
can also deduct gifts to Veterans' organi- 
zations, or to a governmental agency 
which will use the gift for public pur- 
poses. A contribution may be made in 

12 



money or property (not services), but 
if in property, then the amount of the 
contribution is measured by the fair mar- 
ket value of the property at the time of 
the contribution. 

However, deductions for contributions 
may not exceed 15 percent of your ad- 
justed gross income (item 4, page 1). 

The law does not allow deductions for 
gifts to individuals, or to other types of 
organizations, however worthy. 

'While you can deduct gifts to the kind 
of organizations listed above, you cannot 
deduct dues or other payments to them 
for which you receive personal benefits. 
For example, you can deduct gifts to a 
YMCA but not dues. 



STATISTICS OF INCOME FOR 1950, PART 1 



363 



Some examples of the treatment of 
contributions are: 

You CAN Deduct Gifts To: 

Churches, including assessments 

Ked Cross, Salvation Army 

American Legion, VFW 

Nonprofit schools and hospitals 

Community chests 

Boy. Scouts, Girl Scouts 

Tuberculosis societies (Christmas seals) 

You CANNOT Deduct Gifts To: 

Relatives, friends, other individuals 

Propaganda organizations 

Political organizations or candidates 

Social clubs 

Labor unions 

Chambers of commerce 

Interest 

■If you itemize deductions on a Long- 
Form 1040, you can deduct interest you 
paid on your personal debts, such as bank 
loans or home mortgages. Interest paid 
on business debts should be reported in 
Schedule C or F. Do not deduct interest 
paid on money borrowed to buy tax-ex- 
empt securities, single-premium life in- 
surance or endowment contracts, or in- 
terest paid on behalf of another person 
unless you were legally liable to pay it. 
In figuring the interest paid on a mort- 
gage or an installment contract, be careful 
to distinguish between the amount spe- 
cifically charged as interest and other 
items such as carrying charges, taxes, or 
insurance. Following are examples of the 
treatment of interest paid: 

You CAN Deduct Interest On: 

Your personal note to a bank or an individual 

A mortgage on your house 

A life insurance loan, if you pay the interest in 

cash 
Delinquent taxes 
Installment contract if interest is specifically 

charged 

You CANNOT Deduct Interest On: 

Indebtedness of .another person, when you are 
not legally liable for payment of the interest 

A gambling debt or other nonenforceable 
obligation 

A life insurance loan, if interest is added to the 
loan and you report on the cash basis 

Taxes 

If you itemize deductions on a Long- 
Form" 1040, you can deduct most non- 
Federal taxes paid by you. You can de- 
duct State income taxes, personal prop- 



erty taxes, and real estate taxes (except 
those assessed for pavements or other 
local improvements which tend to in- 
crease the value of your property) . You 
can deduct State or local retail sales taxes 
(including gasoline taxes) if under the 
laws of your State they are imposed di- 
rectly upon the consumer, or if they are 
imposed on the retailer and the amount 
of the tax is separately stated by the re- 
tailer to the consumer. 

Do not deduct on page 3 any non- 
business Federal taxes, or any taxes paid 
in connection with a business or profes- 
sion which are deductible in Schedule G 
or F. Following are examples of the 
treatment of some common taxes: 

You CAN Deduct: 

Personal property taxes 

Real estate taxes 

State income taxes 

State or, local Retail sales taxes 

Auto license fees 

State capitation or jjoll taxes 

State gasoline taxes, except in California, Flor- 
ida, Louisiana, North Dakota, Utah, Wyo- 
ming, a'nd Hawaii 

You CANNOT Deduct: 

Any Federal excise taxes on your personal ex- 
penditures, such as taxes on theater admis- 
sions, furs, jewelry, cosmetics, railroad 
tickets, telephone service, etc. 

Federal social security taxes 

Hunting licenses, dog licenses 

Auto inspection fees 

Water taxes 

Taxes paid by you for another person 

Casualty Losses and Thefts 

If you itemize deductions on a Long- 
Form 1040, you can deduct your net loss 
from the destruction of your property in 
a fire, storm, automobile accident, ship-: 
wreck, or" other losses caused by natural 
forces. Damage to your car by collision 
or accident can be deducted if due merely 
to faulty driving but cannot be deducted 
if due to a willful act or negligence for 
which you are responsible. You can also 
deduct losses due to theft, but not losses 
due to mislaying or losing articles. 

To compute the amount of the loss, de- 
termine the fair market value of the prop- 
erty just before the loss and subtract both 
(a) the salvage value, and (b) any in- 
surance or other reimbursement. How- 
ever, the amount of the deductible loss 
can never exceed the original cost less 
depreciation allowable, if any. Attach a 



13 



364 



STATISTICS OF INCOME FOR 1950, PART 1 



statement explaining your- computation. 
Following are examples of the treatment 
of losses arising from some causes: 

You CAN Deduct Losses On: 

Property such as your home, clothing, furni- 
ture, or automobile destroyed or damaged 
by fire 

Loss or damage of property by flood, lightning, 
storm, explosion, or freezing 

Any property, including cash, which is stolen 
from you 

Damage to your auto by accident, if not due 
to your wilful negligence 

You CANNOT Deduct Losses On: 

Personal injury to yourself or another person 
Accidental loss by you of cash or other per- 
sonal property 
Property lost in storage or in transit 
Damage by insects, rust, or gradual erosion 
Animals or plants damaged or destroyed by 
disease 

Medical and Dental Expenses 

If you itemize deductions on a Long- 
Form 1040 you can deduct, within the 
limits described below, the net amount 
you paid for medical or dental expenses 
for yourself, your wife, or any dependent 
who received over one-half of his support 
from you. If you pay medical expenses for 
one of your children who gets over half of 
his support from you, you can deduct the 
payraents even though the child earned 
$500 or more and therefore you cannot 
claim an exemption for him in item 1, 
page 1, of your return. 

You can deduct payments to doctors, 
dentists, nurses, hospitals, etc., provided 
the payments are for the prevention, cure, 
correction, or alleviation of a bodily con- 
dition. If you pay someone to perform 
both nursing and domestic duties, you 
can deduct only that part of the cost 
which is for nursing. 

You can deduct the cost of eyeglasses, 
artificial teeth, crutches, braces, hearing 
aids, X-rays, ambulance service, medi- 
cine, and similar items. 

You can deduct the cost of necessary 
travel in connection with medical treat- 
ment, but you cannot deduct any other 
travel even if it benefits your health. 

Limitations. — The law allows you to de- 
duct only those medical and dental ex- 
penses which exceed 5 percent of your 
adjusted gross income (item 4, page 1). 
Your deduction must also be reduced by 



any insurance, compensation, or other 
reimbursement you receive for these ex- 
penses. Furthermore, the law limits the 
deduction to a maximum of (a) $1,250 
if you claim only one exemption (item. 1, 
page 1 ) ; (b) if you are a single person or 
a- married person filing a separate return 
and claim more than one exemption, 
$2,500; (c) if you are a married couple 
filing a joint return, $2,500 if two exemp- 
tions are claimed, $3,750 if three exemp- 
tions are claimed, and $5,000 if four or 
more exemptions are claimed. (Do not 
count exemptions for age or blindness*) 

You CAN Deduct Cost Of: 

Payments to doctors, dentists, nurses, and 

hospitals 
Drugs, medical or surgical appliances, braces, 

etc. 
Travel necessary to get medical care 
Eyeglasses and artificial teeth 
X-ray examinations or treatment 
Premiums on health and accident insurance, 

and hospital or medical insurance 

You CANNOT Deduct Cdst Of: 

Funeral expenses 

Cemetery plot 

Illegal operations or drugs 

Travel ordered or suggested by your doctor for 

rest or change 
Premiums on life insurance 

Miscellaneous 

If you itemize deductions on a Long- 
Form 1040, you can deduct several other 
important types of expenses under the 
heading "miscellaneous." 

If you work for wages or a salary, you 
can deduct the ordinary and necessary 
expenses which you incur for your em- 
ployer's benefit. For example, if your 
job requires you to furnish small tools, 
you can deduct their cost. Do not de- 
duct on page 3 expenses for travel, meals, 
and lodging away from home, or reim- 
bursed expenses, which should be de- 
ducted in item 2, page 1, Form 1040. 
You cannot deduct any expenses which 
are for your own convenience or benefit. 

If you Jiave investments (such as in- 
come-producing securities or real estate) 
which are not part of your business or 
profession, you can deduct the cost of pro- 
tecting, supervising, or managing your 
investments. For example, you can de- 
duct the rental cost of a safety-deposit box 
in which you keep securities, but not the 



14 



STATISTICS OF INCOME FOR 1950, PART 1 



365 



«ost of a box used merely for jewelry, 
insurance policies, and other valuables. 

If you are divorced or legally separated 
and are making periodic payments of ali- 
mony or separate maintenance under a 
court decree, you can. deduct these 
amounts. However, you cannot deduct 
lump-sum settlements, or any voluntary 
payments not under a court order. 

If you report any income from gam- 
bling, you can deduct gambling losses, but 
such deductions must not be more than 
the gambling income reported. 

If you have bought bonds for more than 
their face value, you can deduct an amor- 
tized' portion of the premium. See sec- 
tion 125 of the Internal Revenue Code for 
details and conditions, 



If you are a tenant-stockholder In sL 
cooperative apartment corporation, you 
can deduct your share of its payments for 
interest and real-estate taxes. 

Examples of the treatment of expenses 
in connection with your job are;. 

You CAN Deduct Cost Of: 

Safety equipment 

Dues to union or professional societies 

Entertaining customers 

Tools and supplies 

Fees to employment agencies 

You CANNOT Deduct Cost Of: 

Travel to and from work 

Entertaining friends 

Bribes and illegal payments 

Nursemaid, even if she enables parent to VfOtH 

Educational expenses 



HOW TO FIGURE YOUR TAX 



Using the Tax Table. — ^To save arithme- 
tic for the average taxpayer, the law pro- 
vides a table which shows the correct 
tax for any income up to $5,000. If you 
file Form 1040 A, the collector uses this 
table to determine your tax for you. If 
you file a Short-Form 1040, you will find 
the table on the back of the form (page 
4) , and determine your tax yourself. The 
table is based on the same rates used in a 
Long-Form 1040 computation. The table 
makes allowance for your exemptions, 
for any split-income benefits due married 
couples filing joint returns, and also for 
an allowance of about 10 percent of your 
income for nonbusiness deductions on 
account of contributions, interest, taxes, 
medical expenses, etc. If your actual de- 
ductions are larger than 10 percent of 
your income, you have the right to file a 
Long-Form 1040 and claim them. 

To find your tax in the table, read down 
the shaded columns until you find the line 
that covers your income. For example, if 
your income was $3,275, you should use 
the line which is for incomes of at least 
$3,250 but less than $3,300. When you 
find the proper income line, read across 



to the column which is headed by a num- 
ber which equals the number of your 
exemptions. Remember, you listed your 
exemptions in item 1, page 1, of Form 
1040. Using the same example, suppose 
you had 4 exemptions. Reading across 
the $3,25O-$3,300 income line to column 
No. 4, you find the tax is $95. 

Making a Long-Form Computation. — » 
To make a long-form computation of tax 
on page 3 of Form 1040 — 

1. Start with your adjusted gross in- 
come (item 4, page 1). 

2. Subtract your itemized nonbusiness 
deductions or the standard deduction. 

3. Subtract your exemptions ($600 
each) . 

4. Using the tax-rate schedule on the 
next page, figure a "tentative tax." 

5. Reduce the "tentative tax" by the 
percentages shown on page 3, Form 1040. 

6. If you are a married couple filing a 
joint return, you figure your tax on only 
half your income after deductions and 
exemptions, and then multiply the tax by 
two. This is the "split-income" provision 
which often keeps you out of higher tax 
brackets. 



15 



366 



STATISTICS OF INCOME FOR 1950, PART 1 



1950 Tax Rate Schedule 

Use this schedule to determine your "tentative tax" on the income you show 
on either line 5 or Hne 9, page 3, of the return: 

If the amount on Line 5 or 9 is: Enter on Line 6 or 10: 

Not over $2,000 20% of the amount on line 5 or 9. 

Over $2,000 but not over $4,000 $400, plus 22% of excess over $2,000. 

Over $4,000 but not -over $6,000 $840, plus 26% of excess over $4,000. 

Over $6,000 but not over $8,000 $1,360, plus 30% of excess over $6,000. 

Over $8,000 but not over $10,000 $1 ,960, plus 34% of excess over $8,000. 

Over $10,000 but not over $12,000 $2,640, plus 38% of excess over $10,000. 

Over $12,000 but not over $14,000 $3,400, plus 43% of excess over $12,000. 

Over $14,000 but not over $16,000 $4,260, plus 47% of excess over $14,000. 

Over $16,000 but not over $18,000 $5,200, plus 50% of excess over $16,000. 

Over $18,000 but not over $20,000 $6,200, plus 53% of excess .over $18,000. 

Over $20,000 but not over $22,000 $7,260, plus 56% of excess over $20,000. 

Over $22,000 but not over $26,000 $8,380, plus 59% of excess over $22,000. 

Over $26,000 but not over $32,000 $10,740, plus 62% of excess over $26,000. 

Over $32,000 but not over $38,000 $14,460, pliis 65% of excess over $32,000. 

Over $38,000 but not over $44,000 $18,360, plus 69% of excess over $38,000. 

Over $44,000 but not over $50,000 $22,500, plus 72% of excess over $44,000. 

Over $50,000 but not over $60,000 $26,820, plus 75% of excess over $50,000. 

Over $60,000 but not over $70,000 $34,320, plus 78% of excess over $60,000. 

Over $70,000 but not over $80,000 $42,120, plus 81% of excess over $70,000. 

Over $80,000 but not over $90,000 $50,220, plus 84% of excess over $80,000. 

Over $90,000 but not over $100,000 $58,620, plus 87% of excess over $90,000. 

Over $100,000 but not over $150,000 $67,320, plus 89% of excess over $100,000. 

Over $150,000 but not over $200,000 $1 1 1.820, pjus 90% of excess over $150,000. 

Over $200,000„ $156,820, plus 91% of excess over $200,000. 

Adjustment for Partially Tax-Exempt Inter- cess over $5,000 of United States savings bonds 

est. — If you itemize your deductions, the tenta- (at cost) and Treasury bonds (at face value) 

tive tax to be entered on line 6, page 3 should issued prior to March 1, 1941 ; (b) interest on 

be reduced by 3 percent of any partially tax- ur i- i ■ ^ \ \-^- c\u tt •» j 

exempt interest included in line 3, or 3 percent obligations of instrumentalities of the United 

of line 5, whichever amount is the lesser; or the States issued prior to March 1 1941 (other 

tentative tax in line 10 should be reduced by than Federal land banks, Federal intermediate 

one-half of such lesser amount. If you so re- credit banks, and joint-stock land banks) ; and 

duce your tax, attach a statement. (c) dividends on share accounts in Federal 

Items to be considered in the adjustment on savings and loan associations if the shares were 

either line 6 or 10 are (a) interest on the ex- issued prior to March 28, 1942. 



Your Tax Due or Refund 

Credit for Withholding Tax. — To assure 
credit for any tax withheld from your 
wages, itemize the taxes withheld in item 
2 J page 1, and report the total amount in 
item 6 (A), and be sure to attach all 
Original Withholdine Statements (Form 
W-2) received from your employers for 
the year. If you have lost any Withhold- 
ing Statements, ask your employer for a 
copy. If you cannot, for any reason, fur- 
nish Withholding Statements for all taxes 
withheld from you, attach an explanation. 

Credit for Estimated Tax Payments. — If 
you paid any estimated tax on a Declara- 
tion of Estimated Tax (Form 1040-ES) 
for 1950, report the total of such pay- 
ments in item 6 (B) on page 1. If on 
your 1949 return you had an overpay- 



ment which you chose to apply on your 
1950 tax, include this in item 6 (B). 

Balance^f Tax or Refund. — After figur- 
ing your tax either from the tax table or 
from the long-form computation, enter 
the amount in item 5, page 1, Form 1040. 
Then in item 6 (A and B) take credit for 
taxes withheld from your wages and pay- 
ments of estimated tax. Finally, you 
show in item 7 any balance you owe, or 
in item 8 any overpayment you have 
made. If you have overpaid, you can 
choose, by showing in item 8, the amount 
you wish to receive as a refund, or ( if you 
expect to pay estimated tax in 1 95 1 ) the 
amount of overpayment you wish cred- 
ited to your 1951 tax. 



16 



O. S. COVCRNHENT rilNTINC OFFICII ItIO 



STATISTICS OF INCOME FOR 1950, PART 1 



367 



SCBEDULE C (File with Form 1640) 4 QCA 

V. B. 1SEASURY DBfAETMENT A ^^9^0 

Xvnuuf^L Ektkkct Bisvici 

SCHEDULE OF PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION 

(Farmera should obtaia Form 1040F) 
For Ctleodar Tear 19S0 or other taxable jear* emCiif after Sept 30, I960, bat before Dee. 31, 19S1 



Name and Address . 



State (1) nature of bnsineaa.. 

(2) bueiness name 

(3) busioesa address.... 



Do NOT include in tUs scliedale cost of loods witlidrawn for personal 
nse or deduclions not connected with your bnsiness or profession 



1, Total receipts from business or profession 

COST OF GOODS SOLD 

Inventory at beginning of year. _ 

Merchandise bought for manufacture or sale 

Cost of labor 

Material and supplies 

Other costs (explain in Schedule C-2) _ 

Total of lines 2 to 6 

Less inventory at end of year._ — 

Net cost of goods sold O'ne 7 less line 8) 

Gross profit (line 1 less line 9) 

OTHER BUSINESS DEDUCTIONS 

Salaries and wages not included in line 4 — 

Rent on business property 

Interest on business indebtedness - 

Taxes on business and business property 

Losses of business property (attach statement) 

Bad debts arising from sales or services 



Depreciation and obsolescence (explain in Schedule C-1) 

Repairs (explain in Schedule C-2) — 

Depletion of mines, oil and gas wells, timber, etc. (submit schedule) 

Amortization of emergency facilities (attach statement) 

Other business expenses (explain in Schedule C-2) 

Total of lines 11 to 21 : 

Net profit (or loss) before net operating loss deduction (line 10 less line 22) — 

Less net operating loss deduction (attach statement) — 

Net profit (or loss). (Enter in Schedule C, page 2, Form 1040) 



Schedule 0-1. EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED ON LINE 17 






1. ItMritnotr 

(■ WM«l, i«e Datum il itkt 

iwHrutlid) 


2. Dili 


I Cod van* bull 

(hnliKluililiK 

wfttwiiwdepn- 

cMkpnpeflii) 


cllMI>ra>lei!« 


5. DiincbDnial- 

knd (or illraabk) 

bprlitrrai 


1 Rimallilliaitit 

ithsluilittto 

rtuivMl 


7. ElOiMW 
Jill l/nd III 
accumulal- 

"isssr 


t EsUiintid 
nmiliiliil 
Mima 


■.Dundita 
imnblinu 







$. 


-- 


$- 




$.. ._. 


..... 


$. 








$ 
















































































































..... 





..... 


























_ 


—: 









Schednle C-2. EXPLANATION OF LINES 6, 18, AND 21 








t UHNa 


^Equiitln 


1*™™. 


LUnNi. 


lEqIanlli 


XtMOl 






$_ 








$ 












































































































— 



368 



STATISTICS OF INCOME FOR 1950, PART 1 



INSTRUCTIONS 



If you owned a business, or practiced a profession, you should nil in 
sqiaratc Schedule C on other side and enter the net profit (or loss) in 
Schedule C, page 2, on Form 1040. 

Separate Schedule C shduld include income from (I) sale of mcrdian- 
diie, or products of manufacturing, mining, and construction; (2) business 
service; and (3) professional service. In general, you should report any 
income in the earning of which you have incurred expenses for material, 
lal^r, supplies, and the like. A farmer keeping his books of account on 
the accrual basis may include the income in such schedule from the sale 
of products of agriculture in lieu of including such income in Form 
1040F. 

Kind of Boslness. — Describe the business or profession in the space 
provided at the top of the schedule, as "drug store," "laundry," "grocery," 
doctor," "lawyer," etc. Indicate also the name under which the business 
Of profession is conducted and the established business address. 

Tefol Rec«lpt»,— You should include all income derived from your 
trade or business. In determining the amount to be entered as total 
receipt*;, you should subtract from your total income such items as cost of 
returned .goods, rebates, and allowances from the sale price or service 
charge. 

Cost of Goods Sold. — If you are engaged in a trade or business in 
which the production, purchase, or sale of merchandise is an income- 
producing factor, you should, in order to reflect the gross profits correctly, 
take an inventory of merchandise on hand at the beginning and end of the 
taxable year. Generally, the bases of valuation most commonly used by 
business concerns and which meet the requirements of the applicable law 
and regulations are {a) cost and (b) cost or market, whichever is lower. 
The basis properly adopted for the first year is controlling, and a change 
can be made only after permission is secured from the Commissioner. 
Application for permission to change the basis of valuing inventories 
must be iliade in writing and filed with the Commissioner within 90 days 
after the beginning of the taxable year in which it is desired to effect a 
change. You should enter the letters "C" or "C or M" immediately 
before the amount column, if inventories are valued at either cost, or cost 
or market, whichever is lower. 

If you are a dealer in securities and your books of account reflect inven- 
tories of unsold securities on hand either at (a) cost; (i) cost or market, 
whichever is lower; or (r ) market value, you may use, in computing your 
cost of goods sold, the basis upon which your accounts are kept. A 
description of the method used must be included in the return. All secu- 
rities must be inventoried by the same method. ' The method adopted must 
be adhered to in subsequent years, unless another method is authorized by 
the Commissioner. 

If you are a retail merchant using the "retail method" of pricing inven- 
tories you may make your return upon that basis, provided that (a) the 
use of such method is designated upon the return; (h) accurate accounts 
are kept; and (c) such method is consistently adhered to unless a change 
is authorized by the Commissioner. 

The Commissioner may consent, if you are engaged in mining or manu- 
facturing, to the use of allocated costs as a basis for pricing inventories 
provided the allocation bears a reasonable relation to tlie respective selling 
values of the different kinds, sizes, or grades of products which in the 
aggregate absorbs the total cost of production. 

An elective inventory method is provided by law which is not dependent 
upon the character of the business in which you are engaged and may be 
adopted as oT the close of any taxable year. If you are permitted or re- 
quired to take inventories in accordance with any one of the methods out- 
lined above, you may treat all goods, specified in your application, re- 
maining on hand at the close of the taxable years as being those (a) in- 
cluded in the opening inventory of the taxable year, in the order of acquisi- 
tion and to the extent thereof, and (b) acquired during the taxable year. 

The requirements with respect to the adoption and use of the elective 
inventory method are set forth on Form 970 which should be filed with 
your return for the first year of the election. Thereafter, you should 
attach a separate schedule showing: (a) A summary of all inventories; 
{b) with respect to inventories computed under the elective method, if 
.any, the computation of quantities and cost by acquisition levels. 

Iniiallment Sales. — If you use the installment method of reporting 
income from sales, you should attach to your return a schedule showing 
separately for the years 1947, 1948, 1949, and 1950 the following: (a) 
Gross sales; (b) cost of goods sold; (c) gross profits; (d) percentage of 
profits to gross sales; (e) amounts collected; and (/) gross profit on 
apount collected. 

Salaries and Wages. — ^You should enter all salaries and wages not 
included as "Cost of Labor" under "Cost of Goods Sold." Do not deduct 
any salary or wages for your own services or services of others not per- 
formed in connection with your business. 

Rent en Business Property.^ — Rents paid or accrued on business 
property in which you have no equity are deductible. Do not include 
lent for a building, or any part, which you occupy for residential purposes. 



Interest on Bnslness Indebtcdnets.— Interest on business indebted- 
ness to others is deductible. Do not include interest to yourself oa 
capital invested in or advanced to the business. 

Taxes en Batlness end Business Property. — Include taxes paid of 
accrued on business property or incurred for carrying on your business. 
Federal import duties and Federal excise and stamp taxes are deductible 
if paid or incurred in carrying on a trade or business. Do not Inchidc 
taxes assessed against local benefits of a kind tending to increase the 
value of the property assessed, as for paving, sewers, etc. 

Losses of Business Property. — You may deduct losses of business 
property by fire, storm, or other casualty or theft, not compensated by 
insurance or otherwise and not made good by repairs claimed as a deduc- 
tion. Attach, a statement showing a description of the property, date 
acquired, cost, subsequent improvements, depreciation allowable since 
acquisition, insur&nce, salvage value, and deductible loss. 

Bed Debts Arising From Soles or Services. — Include debts, or por- 
tions thereof, arising from sales or professional services that have been 
reflected in income, which have been definitely ascertained to be worth- 
less, or such reasonable amount as has been added to a reserve for bad 
debts within the taxable year. A debt previously deducted as bad wbidi 
reduced your tax in a prior year, if subsequently collected, must be 
returned as income for the year in which collected. 

Depreciation and Obsolescence. — You may deduct a reasonable 

allowance for exhaustion, wear and tear, and obsolescence of property 
used in the trade or business. If the property was acquired by purchase 
on or after March 1, 1913, the amount of depreciation should be deter- 
mined upon the basis of the original cost (not replacement cost) of the 
property, and the probable number of years remaining of its expected 
useful life. In case the property was purchased prior to March 1, 1913, 
the amount of depreciation will be determined in the same manner, ew:ept 
that it will be computed on its original cost, less depreciation sustained 
prior to March 1, 1913, or its fair market value as of that date, whichever 
is greater. The capital sum to be recovered should be charged off ratably 
over the useful life of the property. 

If a deduction is claimed on account of depredation you should fill in 
Schedule C-1. In case obsolescence is included, state separately amount 
claimed and basis upon which it is computed. Land values or cost must 
not be included in this schedule, and where land and buildings were 
purchased for a lump sum, the cost of the building subject to depreciation 
must be established. The adjusted property accounts and the accumulated 
depreciation shown in the schedule should be reconciled with those 
accounts as reflected on your books. 

Repairs. — You may deduct the cost of incidental repairs, Including 
labor, supplies, and other items, which do not add to the value or appre- 
ciably prolong the life of the prope'rty. Expenditures for new buildings, 
machinery, equipment, or for permanent improvements or betterments 
which increase the value of the property are chargeable lo capital accounts. 
Expenditures for restoring or replacing property are not deductible, since 
such expenditures are chargeable to capital accounts or to depreciation 
reserve depending on how depreciation is charged on your books. 

Depletion of Mines, OH and Gas Wells, Timber, Etc. — If a deduc- 
tion is claimed on account of depletion, you should procure from the 
collector Form M (mines and other natural deposits). Form O (oil and 
gas), or Form T (timber), fil) in and file with return. If complete 
valuation data have been filed with questionnaire in previous years, then 
file with your return information necessary to bring depletion schedule 
up to date, setting forth, in full, statement of all transactions bearing on 
deductions from or additions to value of physical assets during the taxable 
year with explanation of how depletion deduction for the taxable year 
has been determined. 

Amortization. — You are entitled, at your election, to a deduction 
with respect to the amortization of the adjusted basis of any emergency 
facility the construction, reconstruction, erection, or installation of 
which was completed after December 31, 1949, or the acquisition of 
which occurred after December 31, 1949. and with respect- lo which 
the Government has issued a certificate of necessity. A statement of 
the pertinent facts should be filed with the taxpayer's election to take 
amortization deduction with respect to such facility. (See section I24A 
of the Internal Revenue Code and the regulations issued thereunder.) 

.Other Business Deductions. — ^You should include all ordinary and 
necessary business expenses for which no space is provided in the schedule. 
Any deduction claimed should be explained in Schedule C-2. Do not 
include cost of business equipment or furniture, expenditures for replace- 
ments, or for permanent improvements to property, nor personal living 
and family expenses. 

Net Operating Loss Deduction. — If you claim a net operating loss 
deduction on your return, you should file a concise statement setting forth 
the amount of the net operating loss deduction claimed and all material 
and pertinent facts relative thereto, including a detailed statement showing 
the computation of the net operating loss deduction. If you desire 
prompt payment of any refund attributable to a carry-back of a net operat- 
ing loss, you should file Form 1045 in accordance-iwith the instructions 
printed on such form. * i9-«3i»»-i ir v- 1. covnHMf-f'miNTiHe omci 



STATISTICS OF INCOME FOR 1950, PART 1 



369 



Schedule D (File with Form 1040) 

U. a TBXAIOmT DIPABTHSHT 
ZMnaM larani fc M Tw 

SCHEDULE OF GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 
Ftr Cilodtf Ymt 1950 or ether taublg years endlni after Sept. 30, 1950, but before Dee. 31, 1951 
Namb and AoDases . • 



1950 



(1) CAPITAL ASSETS 



2. MucvUrad 
Mil Dir Tuf 



tDltoKM 
Mo: Di) yur 



S. Dipndltllll JlIow«)|*^?!l!l!LS2ltf 
(or illtntli) int. K- I 5!!^?*"'^' '"" 



UIKaUxliBlicdiiit)' 



liplaaillcaj 



WiOWT-TBtW CAPITAL OAWI« *HP LOSSES— ASSETS HELD WOT MORE THAN t MONTH* 



- $ 



1. Totali - %. 



- i- 



$ $- 



2. Net thort-term gain or loss otbcr than from panncrsliips and common trust fonds Ccalumn 4 pins column S minns the lom of 

colunms 6 and 7, of line 1) - . , 

3. Efltcf your share of the net short-term gain or loss from partnerships and common trust funds 

<■ Enter here the sum of gains or losses, or difference between gain and loss, shown in lines 2 and 3. 



LOHC-TERM CAPITAL CAIWS AND LOSSBS— ASSETS HELP FOR MORE THAW g MOUTHS 



5. Tot«lt.. 






6. Net long-term gain or loss other than from partnerships and common trust funds (column 4 plus column 5 minus the sum of 

tolnaua 6 and 7, of line 5) 

7. Enter the full amount of your share of the net long-term gain or loss from partQetships and common trust funds 

8. Enter here the sun of gains or losses, or difference between gaia and loss, shown in lines 6 and 7 

9. Enter SO percent of line 8. This is the amount to be taken into amount in summary below 



10. Summary of Capital Gains (use ooly if gains exceed losses in lines 4 and 9): 

(«) Net gain for 1950 (either the sum of gains or difference between gains and losses in lines 4 and 9) — --.. 

(i) Capital loss carry-over, 1945-1949 inclusive . -^^ 

(<) If line (is) exceeds line(i), enter this excess here and on line 1, Schedule D, page 2, Form 1040 , 

(iQ If line (() exceeds line (a), enter the excess here and nse line (0 to determine allowable loss ^ 

CO Enter here and on line 1, Schedule D, page 2, Form 1040, the smallest of the following: (1) the amount on line (ij); (2) net 

income (adjusted gross income if tax table is used) computed without regard to capital gains or losses; or (3} $1,000 

(/) Enter here the amount on line (0 plus any capital loss cany-over from 1945 which was not used against line (a) or in line (0 
({) Subtract line (/) from line (<0 and enter the remainder here. This is.your capital loss carry-over to 1951 



II. Summary of Capital Losses (use only if losses exceed gains in lines 4 and 9): 

(«) Net loss for 1950 (either the sum of losses or difference between losses and gains in lines 4 and 9) 

(i) Capital loss carry-over, 1945-1949 inclusive 

(0 Total of lines (a) and (*) L 

(>0 Enter here and on line 1, Schedule D, page 2, Form 1040, the smallest of the following: (1) the amonnt on line (0; (2) net' 

income (adjusted gross income if tax table is used) computed without tegatd to capital gains or losses; or (3) $1,000 

(«) Enter here the amount on line (fl) plus the amount of any 1945 capicfll loss carry-over not used in line (/) 

(f) Subtract line («) from line (c) and enter the remainder here. This is your capital loss carry-over to 1951 



(2> PROPERTY OTHER THAN CAPITAL ASSETS 










LMXpneirtl 


tMtm0t 
Ml Dir T«f 


lomuM 
Ml. Di| Ten 


« anssma irin 
(tadnctiria) 


I DvidaflOB aDswnf 
(■iIlowillMliMac. 
■Bliilliio « Hnt 1. 
ISIKiluctKMiiM) 


(.Cnlttelharbailiajit 
cut a) sjbitqunt hg- 

(llnl (uchinl, mcb 
•ifbnjloi) 


r.EiHmKt* 








$ „ .. 




$ 




$ 




$ 
























































.. 




1. Totals ^ 


S 




$. 




$ 




$ 




2. -Total net gain or Idu (ctdmmit 4 plus S minos the sum of columns C and 7). Enter on line 2, Schedule D, page 2, Form 1040 — 


$ 


___ 



■m ethtr iM* far ImlnKaam and Cwnpirtallan af Altarnathw Tax 



370 



STATISTICS OF INCOME FOR 19 50, PART 1 



COMPUTATION OF ALTERNATIVE TAX FOR CALENDAR YEAR IH 



Usa only It you had a net long-te™ capital pin or an excess ol net long-tenn capital gain cvei ret sliort-lenn capital loss, and lino 5 or 9, page 3, Form )(wn tmess wmn 


1. Enter the income from cither line 5 (if sepirate return) or line 9 (if joint return) page 3, Form 1040 

2. If teparate return, enter net long-term capital gain or excess of net long-term capital gain ovet net short-term capital loss (the 

gain in line 9, Schedule D, less the sum of any losses in lines 4 and 10 (4)); if joint return, enter one-half of such imount— . 

3. Balance(linell«slinc2).._ -— 


$ 




$ 




4. Enter tentative tax on amount on line 3,(See Form 1040 Instructions) 

5. If line 4 is— (a) Not over $.)0O, enter 13% of amount on line 4 1 

(i) Over $400 but not in excess of $100,000. cater $52 plus 9% of the excess over $400, \ 


$.. . 








f — 








7. If you arc filing a joint return, multiply amount on line 6 by two_ , 


$ 




8. If separate return, enter 50% of amount on line 2, if joint retnm. enter full amount of line 2 


$ 







f 






^ 










12 Tax liability (line 10 or 11, whichever is smaUer). Enter here and also in lmcl4, page 3, Form 1040.-. 


$ - 


' 



INSTRUCTIONS— (References are to the Internal Revenue Code) 



GAINS AND LOSSES FROM SALES OR EXCHANGES OF 
CAPITAL ASSETS AND OTHER PROPERTY.— Report details in 

schedule on other side. 

"Capital assets" defined. — ^The term "capita! assets" means— All nroi>- 
city held by the taxpayer (whether or not connected with his trade ot DusJ- 
ness) but docs NOT include— 

(a) stock in trade or other property of a kind properly includible in his 
inventory if on hand at the close of the taxable year; 

(i) property held by the taxpayer primarily for sale to customers in the 
ordinary course of his trade or business; 

CO property used in the trade or business of a character which is subieci 
To tk allowance for depreciation provided in section 23 (1); 

(if) real property used in the trade or business of the taxpayer; 

(r) certain government obligations issued at a discount and maturing 
within one year of issue. 

If the total of the distribution to which an employee is entitled under an 
employees' pension, bonus, or profit-sharing trust plan meeting the require- 
ments of section 165 (a) is received by the employee in one taxable year, on 
account of the employee's separation from the service, the aggregate amount 
of such distribution, to the extent it exceeds the amounts contributed by 
the employee, shall be treated as a gain from the sale or exchange of a capital 
asset held for more than 6 months. 

A capital gain dividend, as defined in section 362 (relating to tax on ref- 
lated investment companies), shall be treated by the shareholder .as gains 
irom the sale or exchange of capital assets held for more than 6 months. 

Subsections (j) and (k) of section 117, in effect, provide that all trans- 
actions covered by these subsections shall, in the event of a net gain, be taken 
into account at 50 percent as in ihc case of long-term capital gain but, in the 
event of a net loss, shall be taken into account at 100 percent as in the case 
of property other than capital assets. Thus, in the event of a net gain, all 
these transitions should be entered in the "long-term capital gains and 
losses" portion of Schedule D on the other side. In the event of a net loss, 
all these transactions should be entered in the "property other than capital 
assets*' portion of Schedule D, or in other applicable schedules on Form 
1040. 

Even though the law excludes depreciable and real properties used in the 
trade or business from the definition of "capital assets" under section 117 (a), 
section 117 (i) provides that gains and losses from sales and exchanges 
of such properties plus gains and losses from compulsory or involuntary 
conversions, shall be considered as gains and losses from the sale or exchange 
of capital assets in the event the gains exceed the losses from all such trans- 
actions. In order to qualify under subsection (i), the depreciable and real 
properties used in your trade