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

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Statistics 
of Income 
for 1951 



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U. S. TREASURY DEPARTMENT 
Internal Revenue Service 



Part 1 

Individual and 
Taxable Fiduciary 
Income Tax Returns 
and 
Gift Tax Returns 



n^f 



Statistics 
of Income 
for 1951 



Prepared under the direction of the 
Commissioner of Internal Revenue 
by the Statistics Division 










U. S. TREASURY DEPARTMENT 
Internal Revenue Service 



Part 1 

Individual and 
Taxable Fiduciary 
Income Tax Returns 
and 
Gift Tax Returns 



IRS PUBLICATION NO. 79 



UNITED STATES GOVERNMENT PRINTING OFFICE, WASHINGTON : 1955 



For sale by the Superintendent of Documents, U. S. Qovernment Printing Office, Washington 25, D. C. - Price $1.26 (paper cover) 









Boston Fuji-- --. ;-i>' 
Cuperintendent of Documents 

APR 7 - 1955 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington^ D. C, February 15, 1955. 

Sir : I have the honor to transmit herewith a report, "Statistics of Income 
for 1951, Part 1," prepared in accordance with the provisions of section 63 of 
the Internal Revenue Code of 19.39 which requires annual preparation and 
publication of statistics reasonably available with respect to the operation of 
Federal income tax laws. This report presents by various classifications, 
statistical data relative to income, deductions, exemptions, tax liability, tax 
withheld on wages, tax paid on declaration, tax overpayment, and other per- 
tinent facts reported on individual income tax returns, taxable fiduciary income 
tax returns, and gift tax returns, filed for the year 19.51. In addition, there are 
presentations of significant historical data and a synopsis of recent tax rates, 
credits, and other provisions of Federal tax laws. 

Respectfully, 

T. Coleman Andrews, 
Commissioner of Internal Revenue. 

Honorable G. M. Humphrey, 
Secretary of the Treasury. 



Ill 



CONTENTS 



Introduction 

INDIVIDUAL INCOME TAX RETURNS 



Page 
1 



5 



Summary data eg 

Individual returns included „ _ 

Changes in the Internal Revenue Code of 1939 1^^ 

Basic items o q 

Classification of individual returns ^^ 

Tabulated data ,(^ 

Simple and aggregated distributions J" 

Sources comprising adjusted gross mcome '" ^2 

Total deductions 12-13 

Patterns of income 13-14 

Types of tax liability , . 

Taxpayment status 14—1 5 

Taxpayments and tax overpayment 15-16 

Marital status of taxpayer jg 

Exemptions lfi_17 

Net gain or loss from sales or exchanges of capital assets i" J' 

Data for States and Territories 18-19 

Sole proprietorships iq_91 

Description of the sample and limitations of data i^^i. 

TABLES FOR INDIVIDUAL RETURNS, 1951 

1. Number of returns, adjusted gross income, and tax, with percentage distribu- 

tions — bv adjusted gross income classes :- — "."•-;";■-- 

la Number of returns, adjusted gross income, and tax, with percentage distribu- 

tions— aggregated from highest adjusted gross mcome class - - - - - - - ^o 

lb Number of returns, adjusted gross income, and tax, with percentage distribu- 

tions — aggregated from lowest adjusted gross income class ^' 

2 Sources comprising adjusted gross income, total deductions, exemption, tax 

items, and frequencies— bv adjusted gross income classes _ .. - Z»-dd 

3. Frequency distribution of returns for selected patterns of income— by adjusted 

gross income classes -7 — 7 — -. ^'^^^ 

4. Frequency distributions of returns for selected patterns of mcome— by size ot 

specific source -,- — -.- - - - j ^*>~'' 

5. Frequency distribution of returns for selected patterns of mcome— by adjusted 

gross income classes and by size of a specific source o\)-i)i 

6 Adjusted gross income, exemption, taxes, average tax, and effective mcome tax 

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

7 Number of returns, amounts of overpayment, refund, credit, and tax due at time 

of filing— by adjusted gross income classes and by taxpayment status &»-bU 

8 Adjusted gross income, exemption, and tax— by adjusted gross income classes 

and bv marital status and sex of taxpayer vrr"Y 

9 Total number of exemptions and number of exemptions for age and blindness— 

bv adjusted gross income classes and by marital status of taxpayer; also 
frequency distribution of returns by number of exemptions other than age or 
blindness .- ;, °* "'^ 

10. Number of returns and surtax net income— by adjusted gross mcome classes and 

by surtax net income brackets 7-- 'O-'O 

11 Net gain or loss from sales of capital assets, net short- and long-term capital 
gain or loss, and capital loss carryover— by adjusted gross income classes and 
by returns with net loss or with net gain from sales of capital asset^s 7b-/a 

12. Salaries, dividends, interest, adjusted gross income, and taxes— by States and 

Territories - -.- 

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

income classes and by States and Territories . _ 81 0/ 

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

15 Number of businesses', total receipts, net profit, and net loss— by size of total 
receipts; businesses with net profit by selected industrial groups and businesses 
with net loss in aggregate :-'"{'"■ i"l 

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

profit and by selected industrial groups ^^ 

HISTORICAL TABLES, 1944-51 

17. Number of returns by major characteristics, adjusted gross income and deficit, 

and tax .- — 

18. Number of returns with income tax liability, adjusted gross income, income tax, 

average tax, and effective tax rate — by adjusted gross income classes qq 

19. Sources of income by type inn_ini 

20. Selected sources of income by adjusted gross income classes 1X9 

21. Deductions from adjusted gross income by type '^"^ 

22. Number of returns with adjusted gross income, adjusted gross income, *"" „ 

income tax — by States and Territories 10d-lU5 



VI 



CONTENTS 
TAXABLE FIDUCIARY INCOME TAX RETURN 

Page 

Summary data HI 

Fiduciary returns included HI 

Income tax provisions with respect to fiduciary income 111-112 

Basic items 112 

Classification of fiduciary returns 112 

Tabulated data 112-113 

Sources comprising total income 113-114 

Deductions 114 

Types of tax 1 14-1 15 

TABLES FOR TAXABLE FIDUCIARY RETURNS, 1951 

1. Number of returns, total income, and tax, with percentage distributions — by 

total income classes 118 

la. Number of returns, total income, and tax, with percentage distributions — 

aggregated from highest total income class 119 

lb. Number of returns, total income, and tax, with percentage distributions — 

aggregated from lowest income class 120 

2. Sources comprising total income, deductions, net income, exemption, tax, and 

frequencies — by total income classes 121-123 

3. Income or lo.ss from each source comprising total income, deductions, net in- 

come, exemption, and tax — by net income classes 124—125 

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

classes 126-128 

5. Total income, net income, exemption, tax, average tax, and eflfective tax rate — 

by total income classes and by types of tax 129-130 

6. 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 131-133 

7. Total income, amount distributable to beneficiaries, net income, exemption, 

and tax — by total income classes and by returns for trusts and for estates 134 

HISTORICAL TABLES, 1944-51 

8. Number of returns, total income, tax, and effective tax rate — by total income 

classes 138 

9. Sources of income and deductions by type 139 

GIFT TAX RETURNS 

Summary data 143 

Gift tax returns included 143 

Gift tax provisions for 1951 143-144 

Basic items 144-145 

Classification of gift tax returns 145 

Tabulated data 145 

TABLES FOR GIFT TAX RETURNS 

1. Gifts by types of property, total gifts before and after exclusions, exclusions. 

deductions, net gifts, and tax — taxable returns by net gift classes and non- 
taxable returns in aggregate 148-149 

2. Total gifts before and after exclusions, exclusions, deductions, net gifts and tax — 

by taxable and nontaxable returns and by total gift plus gift tax classes___ 150-151 

3. Number of returns of identical donors, total gifts after exclusions, deductions, 

net gifts, and tax — by taxable status 152 

4. Frequency distribution" of taxable returns of identical donors who report taxable 

gifts for prior vears — by net gift classes and by net gift for prior years classes^ _ 152 

5. Number of returns, total'gifts by type, net gifts, and gift tax, for 1944-51 154 

SYNOPSIS OF FEDERAL TAX LAWS, 1944-51 

Individual and fiduciary income tax: 

A. Requirements for filing returns and exemptions 156 

B. Normal tax and surtax rates 156 

C. Provisions pertaining to capital gains and losses ■- 157 

Self-employment tax: 

D. Requirements for filing returns and tax rate 158 

Gift tax: 

E. Requirements for filing returns, exclusions, and specific exemption 158 

F. Tax and tax rates 158 

FACSIMILES OF TAX RETURNS, 1951 

Form 1040, Individual Income Tax Return ^^^^In 

Form 1040A, Employee's Optional Income Tax Return ^^59 

Form 1041, Fiduciary Income Tax Return 181-188 

Index 189-192 



INTRODUCTION 

This report, contains statisticiil data for tlie income year 1951, prepared 
from individual income tax returns, Forms 1040 and 1040A, from taxable 
fiduciary income tax returns, Form 1041, and from gift tax returns, Form 709. 
It presents data on income, deductions, exemptions, gifts, and other valuable 
information imported on these returns, by various classifications of taxpayers, 
by types of income or kinds of gifts, and other relevant classifications. 

Tlie fii-st section of this report pertains to the individual income tax 
returns. Forms 1040 and 104()A. Althougii tlie two forms are ditferent, it is 
possible to correlate the data reported on tlie employee's optional returns. 
Form 1040A, with that rejiorted on tlie regular income tax return, Form 1040, 
whether long- or sliort-forni. In tabulating data, no distinction is made and 
data from both forms are combined. In addition to the current year tabulations, 
there are included several tables of historical data. 

The second section of this report presents data reported on the taxable 
fiduciary income tax returns, Form 1041. Data inherent to fiduciary returns 
differ somewhat from that on individual returns, but, so far as possible, data 
for taxable fiduciary returns are classified and presented in the same manner 
as the data for individual returns, so that these data may be associated. The 
tabulations of current year data are followed by two tables showing historical 
data. 

The third section of this report contains information reported on gift tax 
returns, Form 709, filed by individuals wlio transferred property by gift during 
1951. A brief historical summary is included at the end of this section. 

The fourth section gives a synopsis of recent Federal tax laws relating to 
income tax and gift tax, showing the important provisions affecting the com- 
parability of historical data. 

Facsimiles of the 1951 individual income tax returns, Forms 1040 and 
1040A, and tlie fiduciary income tax returns. Form 1041, are inserted at the 
close of the report. 

A preliminary report, containing significant tables prepared from indi- 
vidual returns and taxable fiduciary returns, w as published in June 1954. 



Individual 
Income Tax 



Returns 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



SUMMARY DATA 

The total number of individual returns filed for the 
year ISHl is 55,447,009, the greatest number filed for 
any year. There is an increase of 2,386,911, or 4.5 per- 
cent, over the number of returns for 1950. The returns 
include 14,'2()(t,472 employee's optional returns, Form 
1040A; 2:5,149,99(5 short-form returns. Form 1040; and 
18,036,541 long- form returns. Form 1040. 

The adjusted gross income reported amounts to 
$203,097,033,000, the largest amount yet reported. The 
increase is $23,222,555,000, or 12.9 percent, over the in- 
come reported last year. The adjusted gross deficit of 
$760,548,000, rejiorted on 404,412 returns, has increased 
by $34,346,000, or 4.7 percent, over the deficit for the 
previous year. 

There are 42,648,610 taxable returns for 1951 ; this is 
4,461,928, or 11.7 percent, more taxable returns than 
were filed last year. Self-employment tax, paid for the 
first time on 1951 returns, is reported on 4,073,811 of 
these returns, 1,054,388 of which have no income tax 
liability. Nontaxable returns number 12,798,399 which 
is a decrease of 2,075,017 as compared with last year. 

Total tax liability is $24,439,073,000. The newly im- 
posed self -employment tax of $211,293,000 is included 
in the total tax liability for 1951. The income tax lia- 
bility of $24,227,780,000 is the largest income tax ever 
reported. This is $5,852,858,000, or 31.9 percent, more 
income tax than the previous all-time high for 1950. 

The optional tax table was used to determine the in- 
come tax liability on the 37,410,468 returns. Form 1040A 
and short-form 1040; however, on 11,429,525 of these 
returns, the adjusted gross income and allowable 

COMPARATIVE DATA FOR INDIVIDUAL RETURNS, 1951 AND 1950 



Items 


1951 


1950 


Increase or de- 
crease {-) 




Number or 
amount 


Percent 


All returns: 
Number. 


55,447,009 

203,097,033 

760, 548 

42,648,610 

42, 636, 797 

185,171,964 

11,813 

23,912 

24, 227, 780 

211,293 

12,798,399 

12,405,800 

17,925,069 

392, 599 

736, 636 


53,060,098 
179,874,478 
726, 202 
38,186,082 
38,186,682 
158,546,122 


2,386,911 

23, 222, 555 

34, 346 

4,401,928 

4,450,115 

26, 626, 842 


4.5 


.\djusted gross income 

(thousand dollars) _ _ 
Adjusted gross deficit 

(thousand dollars) _ _ 
Taxable returns: 


12.9 

4.7 

11.7 


With adjusted gross income: 


11.7 


Adjusted gross income 

(thousand dollars).. 
With no adjusted gross Income: 


16.8 


.\djusted gross deficit 








Tax liability; 
Income tax . . (thousand dollars) . . 
Self-employment tax 


18,374,922 


5,852,858 


31.9 


Nontaxable returns: 


14,873,416 

14,468,882 

21,329,356 

404,534 

726, 202 


-2,075,017 

-2,063,082 

-3, 404, 287 

-11,936 

10, 434 


-14.0 


With adjusted gross income; 
Number. 


-14.3 


Adjusted gross income 

(thousand dollars) . . 
With no adjusted gross income: 


-16.0 
-3.0 


-Adjusted gross tieficil 

(thousand dollars) . . 


1.4 



exemptions are such that the tax table specifies the in- 
come to be nontaxable. Thus the income tax liability 
was determined from the tax table on 67.5 percent of all 
returns filed but this is the smallest percentage of re- 
turns to show use of the optional tax since its intro- 
duction in 1944 for adjusted gross income under $5,000. 
The standard deduction was elected by the taxpayer 
on 43,865,313 returns which is 79.1 percent of all re- 
turns. Among these returns there are 6,454,845 returns 
with adjusted gross income of $5,000 or more. 

INDIVIDUAL RETURNS INCLUDED 

Data for individual returns are compiled from Forms 
1040 and 1040 A, filed by citizens and resident aliens. 
These returns include returns for the calendar year 
1951, a fiscal year ending within the period July 1951 
through June 1952, and a part year with the gi-eater 
poi-tion of the period in 1951. The vast majority of 
returns are for the calendar year 1951. Tentative re- 
turns are not used and amended returns are used only 
if the original returns are excluded. 

A return is required of every individual, adult or 
child, who had $600 or more of gross income for the 
taxable year, except that every self-employed individual 
must file Form 1040 if he has at least $400 of net earn- 
ings from self -employment for 1951. Also, many re- 
turns not otherwise required are filed solely to claim 
refund of tax overpaid through tax withheld on wages 
or payments on declaration of estimated tax. 

Form 1040A is the employee's optional return which 
may be filed by persons whose total income is less than 
$5,000 consisting of wages reported on the Withholding 
Statement, Form W-2, and not more than a total of 
$100 of other wages, dividends, and interest. The tax 
liability on Form 1040A is determined by the collector 
of internal revenue on the basis of the income reported, 
in accordance with the tax table provided under supple- 
ment T of the Internal Revenue Code of 1939. The tax 
in this table make.s allowance for the standard deduc- 
tion in lieu of nonbusiness deductions and for tax 
credits and also allows for exemptions. The standard 
deduction is ai)proximately 10 percent of the income. 
The optional return cannot be used by a husband or 
wife whose spouse itemizes deductions; neither can it 
be used to report divided community income of husband 
and wife. Aijoint return of husband and wife may be 
filed on Form 1040A if their combined income meets the 
requirements for use of this form. On a joint return, 
the tax liability, determined from the tax table by the 
collector, is the lower of two amounts: an aggregate of 
the two taxes on the separate incomes of husband and 
wife or a tax on tlieir combined income, the latter being 
the liability under the split-income method. 

5 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Form 1040, the regular income tax return, which may 
be eitlier 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, regard- 
less of the source, may elect to file the short-form return 
on which nonbusiness deductions and tax credits are 
not reported, the tax being determined on the basis of 
adjusted gross income, by the taxpayer, from the op- 
tional tax table. If the taxpayer whose adjusted gross 
income is less than $5,000 wishes to claim nonbusiness 
deductions in excess of the standard deduction allowed 
through use of the tax table, he must file the long-form 
return and compute the tax liability on the basis of the 
net income less the allowable exemptions. Pei-sons with 
adjusted gross income of $5,000 or more are required to 
file the long-form return and compute the tax liability. 
In computing the net income to be taxed, the taxpayer 
may use, in lieu of nonbusiness deductions, the optional 
standard deduction which is the smaller of $1,000 or an 
amount equal to 10 percent of the adjusted gross income, 
except that in the case of a separate return of a married 
person, the standard deduction is $500. 

The tabulation below sets forth the number of returns 
filed on the various return forms falling in the taxable 
and nontaxable categories and indicates the returns 
with standard deduction and those with itemized de- 
ductions. Form 1040A and short-fonn 1040 automati- 
cally have the standard deduction. 

INDIVIDUAL RETURNS FOR 1951, BY TAXABLE AND NON- 
TAXABLE RETURNS AND BY FORM OF RETURN 



Form of return 


Total 


Taxable 


Nontaxable 


Form 1040A 


U, 260, 472 
23,149,996 

6, 454, 845 

7, 718, 429 
3, 863, 267 


10, 014, 260 
15, 966, 683 

6,454,845 

6,349,555 
3, 863, 267 


4, 246, 212 
7,183,313 


Form 1040: 
Short-form 


Long-form: 
With standard deduction— adjusted gross 
income $5,000 or more 


With itemized deductions: 

Adjusted gross income under $5,000 

Adjusted gross income $5,000 or more 


1,368,874 






Total returns . 


55, 447, 009 


42,648,610 


12, 798, 399 





Nontaxable returns with adjusted gross income and 
returns with adjusted gross deficit are included in sta- 
tistics since they are filed to comply with the require- 
ments that a return be filed by eveiy person whose gross 
income (not adjusted gross income) is $600 or more, 
or whose net earnings from self-employment are $400 
or more, regardless of allowable deductions and ex- 
emjitions. Moreover, returns not otherwise required 
are filed to claim refund of tax overpaid through cur- 
rent payments, this being the most convenient method 
of claiming the refund. 

All data are taken from the returns as filed by the 
taxpayer, previous to the official audit, and do not in- 
clude any changes resulting from under-reporting of 
income, disallowance of exemptions or deductions, ad- 
ditional assessments, or reduction of tax liability. 



Facsimiles of individual income tax returns. Forms 
1040 and 1040A, are shown on pages 163-180. 

CHANGES IN THE INTERNAL REVENUE CODE OF 1939 

Important changes in the Internal Revenue Code of 
1939 result from amendments contained in the Revenue 
Act of 1951 and the Social Security Act Amendments 
of 1950. These amendments affect the comparability 
of income and tax data for 1951 with those tabulated 
for 1950. The increase in surtax rates under the 1951 
act became effective as of November 1, 1951; the full 
effect of the increase, however, will not be realized until 
1952. The more significant amendments are: 

(a) Althougli the normal tax rate of 3 percent re- 
mains unchanged, the surtax rates are increased, ef- 
fective November 1, 1951, to 19.2 percent of the first 
$2,000 of surtax net income progi-essing to 89 percent 
of such income in excess of $200,000, with the combined 
normal tax and surtax limited to 88 percent of net 
income. For 1951 calendar year income, a surtax 
schedule is provided which incorporates the increased 
surtax rates for the last 2 months of the year. These 
rates begin at 17.4 percent of the first $2,000 of surtax 
net income and range to 88 percent of the excess over 
$200,000, with a maximum combined normal tax and 
surtax of 87.2 percent of net income. 

( h ) Revised tables for the optional tax are provided 
for the calendar year 1951 and for taxable years be- 
ginning on or after November 1, 1951, which reflect the 
increased surtax rates. 

(r) On returns for fiscal years beginning before 
November 1, 1951, the tax liability is the sum of (1) that 
portion of a tentative tax, computed at rates in effect 
before November 1, 1951, which the number of months 
in such fiscal year before that date bears to the total 
months in the fiscal year, and (2) that portion of a 
tentative tax, computed at rates applicable to years 
beginning on November 1, 1951, which the number of 
months in such fiscal year after October 31, 1951, bears 
to the total number of months in the fiscal year. 

(d) The amount of tax witldield from wages paid 
after October 31, 1951, is increased to 20 percent of the 
excess of wage payments over the withholding exemp- 
tion; and new withholding tables state the increased 
amount to be withheld. Withholding in addition to 
that otherwise required is permissible under agreement 
between employer and employee. 

(e) For taxable years beginning after December 31, 
1950, if either the taxpayer or his spouse has attained 
the age of 65 before the close of the year, the entire 
medical expense paid for both, plus the amount by 
wlijch such expenses for the care of dependents ex- 
ceeds 5 percent of adjusted gross income, may be claimed 
if within the maximum allowable deduction. 

(/) The amount of gross income which an individual 
may receive and still qualify as a dependent of a tax- 
payer is increased from $500 to $600, for taxable years 
beginning on or after January 1, 1951. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



(ff) Every individual havinji net eariiin<is from self- 
employment of $400 or more for taxable years bef;in- 
ning on or after January 1, 1951, must file an income 
tax return, even thoufjli he may not otherwise have 
sufficient income to require the tWm^ of a return. 

(h) For taxable years befiinnin<i on or after Jan- 
uary 1, 1951, there is levied a tax upon the statutory 
amount of net earninjjs from self-employment derived 
from the net jjrofit or loss from trade or business car- 
ried on by an individual plus his distributive share of 
ordinary net income or loss from ])artnerships. The 
self-employment tax rate for 1951 is 2^4 percent. 

(i) In case of taxable years beginning on or after 
October 20, 1951, short- and long-term capital gains 
and losses are fully taken into account. If the net 
short-term capital gain exceeds the net long-term capi- 
tal loss, 100 percent of such excess is to be included in 
gross income; if the net long-term capital gain exceeds 
the net short-term capital loss, 50 percent of such ex- 
cess is to be included in gross income. If all capital 
losses exceed all capital gains, the excess is allowed as 
a deduction in an amount not to exceed $1,000. The 
alternative tax rate on the excess of net long-term capi- 
tal gain over the net short-term capital loss is 26 per- 
cent for taxable years beginning after October 31, 1951. 
The results of these amendments are not apparent in 
this report, since they apply only to a negligible num- 
ber of fiscal year returns. 

(j) A separate surtax rate schedule is provided for 
taxable years beginning after October 31, 1951, for any 
individual who qualifies as head of household. The 
graduated surtax rates in this schedule provide heads 
of households with approximately one-half the benefits 
provided for married couples under the split-income 
provision. The effects of this provision, affecting a 
negligible number of fiscal year returns, are not evi- 
dent in this report. The provision will be fully ef- 
fective on 1952 returns. 

BASIC ITEMS 

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

Adjusted gross income provides a means whereby dif- 
ferent 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 income tax liability 
may be determined on the basis of adjusted gross in- 
come, directly from the optional tax table, at the elec- 
tion of the taxpayer. Before the concept of adjusted 
gross income was introduced, tax rates could not be 



applied to tlic income of jjersons engaged in business or 
profession until the net income had been determined, 
that is, after there had been deducted not only the cost 
of doing business but also othei- nonbusiness deductions 
and credits which the law allows. 

The adjusted gross income and its components are 
tabulated and all taxable income from whatever source 
is included. However, the income or loss from any 
.source for which deductions are specifically allowed 
in coin])uting adjusted gross income is the net amount 
from that source; and the net loss comprises a part of 
the adjusted gross income (or deficit) as well as the net 
l)rofit. 

Adjusted gross deficit occurs when the deductions al- 
lowable for the computation of adjusted gross income, 
mentioned alwve, 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 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 ad- 
justed gross deficit on short-form returns and the net 
deficit on long-form returns resulting from the com- 
bination of adjusted gross deficit and itemized deduc- 
tions or from the excess of itemized deductions over 
adjusted gross income. 

Amount of exemption is that allowed as a credit 
against income for the purpose of computing normal 
tax and surtax. A per capita exemption of $600 is 
allowed for the taxpayer, his spouse, and each closely 
related dependent (specified by law) who received 
more than one-half of his supjjort from the taxpayer 
and who had less than $600 of gross income for tlie 
year, together with the additional exemptions of $600 
for blindness and $600 for age 65 or over of the tax- 
payer and/or his spouse. Both the number and amount 
of exemptions tabulated include the exemptions auto- 
matically allowed through use of the optional tax table 
on returns. Form 1040A and short-fonn 1040, as well 
as the exemptions claimed by taxpayers who compute 
their tax liability on long-term returns. See page 16 
for list of closely related dependents. 

Slight duplication of exemptions exists on account 
of those dependents who have earned less than $600 
of wages subject to withholding of income tax and who 
file a return as the most convenient method of claiming 
refund of tax ; such wages are not taxable to the de- 
pendent, nor do they constitute a part of the income 
of the taxpayer claiming the dependent. Neverthe- 
less, the exemj)tion on the return of such a dependent 
is tabulated as well as exemption for the dependent 
taken by the taxpayer who rightfullj' claims the ex- 
emption. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Total ta.r liability for 1951 includes the income tax 
liability and the newly imposed self-employment tax. 
Income tax liability tabulated is after the 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, allowed only to taxpayers who 
itemized deductions. The amount of these tax credits 
is not available. Self-employment tax i . paid on net 
earnings from self-employment for the taxable year 
and no tax credit is allowed. 

Income tax liaJ)ility is after the deduction for tax 
credits described above; it consists of the normal tax, 
surtax, and alternative taxes paid in lieu thereof, that 
is, the optional tax provided under supplement T of 
the 1939 Code and the alternative tax provided under 
section 117(c) (2) for income which includes net gain 
from sales of capital assets held more than 6 months. 
The income tax components are described on pages 
13-14. 

Self-employment tax is imposed on self -employment 
income, under subchapter E, chapter 1, of the 1939 
Code (added by Social Security Act Amendments of 
1950). Self-employment tax is based upon net earn- 
ings from self-employment at the rate of 2y^ percent. 
Further discussion of this tax occurs on pages 13-14. 

Taxpayments are made currently throughout the 
income year by means of tax withheld on wages and 
payments on the Declaration of Estimated Tax, Form 
1040-ES. If these taxpayments are insufficient to 
cover the total tax liability for 1951, the balance of 
tax due is paid when the return is filed, except that for 
returns, Form 1040A, the balance is paid upon assess- 
ment by the collector. If the current taxpayments 
exceed the total tax liability for 1951, the ovei-payment 
is refundable to the taxpayer unless he signifies on a 
return, Form 1040, that he wishes the ovei'i^ayment to 
be credited on his 1952 estimated tax on Form 1040-ES. 
Eacli of these tax elements is explained on pages llr-15. 

CLASSIFICATION OF INDIVIDUAL RETURNS 

Individual returns are classified by adjusted gross 
income classes, by taxable and nontaxable returns, by 
selected patterns of income, by size of specific source, by 
taxpayment status, by marital status of the taxpayer, 
by number of exemptions other than age or blindness, 
and by States and Territories. Taxable returns are 
classified by types of tax liability. Returns with item- 
ized deductions are identified in certain tabulations and 
also classified by size of surtax net income. The busi- 
ness activity of taxpayers who report income from the 
operation thereof as a sole proprietor is classified by 
industrial groups. 

Adjusted gross incom-e classes. — Adjusted gross in- 
come, being common to all types of individual returns, 
supplies the base for adjusted gi'oss income classes. 
Returns showing adjusted gross deficit, regardless of 
the amount, are designated "No adjusted gross income" 



and appear as a separate class. This class and the 
adjusted gross income class, "Under $600," occur among 
taxable returns for 1951, because a self-employment 
tax is payable on self-employment earnings irrespective 
of the income subject to income tax. 

Taxable and nontaxable retu7'ns. — This classification 
is based on the existence or nonexistence of a tax liabil- 
ity after the allowable tax credits. The tax liability 
for 1951, unlike that for former years, includes the 
newly imposed self-employment tax. Returns with 
self-employment tax are classified as taxable returns 
even though there is neither normal tax and surtax nor 
alternative tax. Tax credits are allowed only to tax- 
payers who itemized deductions and only against the 
income tax liability; no tax credit is allowed against 
the self-employment tax. Tax credits relate 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. In certain instances 
the foreign tax credit may eliminate the income tax 
but not the self -employment tax. 

Returns with itemized dedii^tionft. — Returns classi- 
fied as returns with itemized deductions are long- form 
returns. Form 1040, with nonbusiness deductions item- 
ized in detail ; long-form returns. Form 1040, with no 
deductions (standard or itemized) ; and all returns 
with adjusted gross deficit, whether or not deductions 
are itemized, so that all returns with adjusted gross 
deficit will be tabulated with this category of returns. 

Patterns of incoms. — Returns are classified into se- 
lected patterns of income embracing salaries and wages, 
dividends, interest, other income, and other loss — singly 
and in combination. These income items are defined 
on pages 12-13. 

Size of specific source. — Returns are classified ac- 
cording to the size of a specific source for distribution 
by patterns of income. Five sources — salaries and 
wages, dividends, interest, other income, and other 
loss — are so classified. The class intervals are narrow 
in the lower levels to provide adequate classification 
of small income items. Also see patterns of income, 
pages 12-13. 

Types of tax liability. — Taxable returns are classified 
on the basis of three types of tax liability: combined 
normal tax and surtax, alternative tax on income con- 
taining capital gain, and self-employment tax only. 
The first two types of tax may be in conjunction with 
the self-employment tax. By so classifying the tax, the 
two categories — returns with normal tax and surtax, 
and returns with alternative tax — are maintained on 
the same basis as that of previous years. Returns with 
normal tax and surtax include the optional returns. 
Form' 1040A, and short-form returns. Form 1040, on 
both of which the optional tax is paid in lieu of the 
regular normal tax and surtax. Returns with alterna- 
tive tax are long-form returns wherein the income in- 
cludes a net long-term capital gain or an excess of net 
long-term capital gain over net short-tenn capital loss 
and the alternative tax is less than the regular normal 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



tax and surtax on income which inchides all net <;;ain 
from sales of capital assets. Returns with only self- 
employment tax are returns, Form lO-lO, on which there 
is no income tax liability. Further discussion of types 
of tax will be found on pajres 13-14. 

T(hrpai/i)i('i>t xtatu-s. — Returns are sefjrepated into 
three jiroups for this classification : returns with neither 
tax ovei'payment nor tax due at time of filinfr, returns 
with tax overpayment, and returns with tax due at time 
of tilinjr. pyxplanation of these i^roups appears on 
pafie 14. 

Mar/tdl status. — The classification of returns for 
marital status of taxpayer is based on the marital status 
of the taxjiayer at the close of the income year or on 
the date of the death of a spouse. The three classifica- 
tions are : joint returns of husbands and wives, sepa- 
rate returns of husbands and wives, and i-eturns of 
single persons. The last two groups are also classified 
as returns of men and returns of women. Additional 
description is given on pages 15-16. 

A'vmber of e.rempfions other than age or blindness. — 
For a frequency distribution of returns by number of 
exemptions, oidy the per capita exemption of the tax- 
payer, his spouse on a joint return, and each dependent 
is utilized. This provides the same basis for this dis- 
ti'ibution as that used in former years. There is a class 
for each of 1 through 5 and for 6 or more exemptions, 
for all returns and for joint returns; and a class for 
each of 1 through 3 and for 4 or more exemptions, for 
separate returns of husbands and wives and for returns 
of single persons. 

Size of surtax net income. — Returns with itemized 
deductions are classified on the basis of surtax net in- 
come into classes corresponding to surtax net income 
brackets. Because of the split-income provision, joint 
returns are classified, independently, into surtax brack- 
ets double the extent of those for other returns. 

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 collec- 
tion district in which the return is filed, except that for 
the District of Columbia, the segregation is determined 
from the address of the taxpayer. Collection districts, 
or groups of such districts, are coextensive with the 
States and Territories, except that the District of 
Columbia comprises a part of the district of Maryland 
and the Territory of Alaska is a part of the district of 
Washington. The sampling technique employed for 
obtaining statistical data does not permit separate tabu- 
lation of returns from Alaska. 

/iidu-strial groups. — The business activity of taxpay- 
ers reporting income from a solely owned business or 
profession is classified by industrial ginnips in accord- 
ance with the nature of business as described by the 
taxpayer in the business schedule. AVhen two or more 
kinds of businesses are conducted, each kind of busine.ss 
is classified separately on the basis of its description. 



Other information on industrial groups will be found 
under sole ])r()])rietorshi])s, pages 18-19. 

TABULATED DATA 

Data tat)ulated from individual returns for 1951 are 
estimated from samples of optional returns, F"orm 
1040A; short-form returns. Form 1040; and long- form 
retiirns. Form 1040, witii adjusted gross income under 
$50,000. The number of returns with adjusted gross 
income under $50,000 is obtained from records of the 
Internal Revenue Service, but the distribution of re- 
turns by income da.sses and the related data, together 
with their distribution by classes, are estimated based 
on samples selected fi-om the dift'erent strata in each 
category. Tlie method of selecting the sampjes, the 
procedure for extending the data obtained from the 
samples to the stratum po])ulations, and the resultant 
sampling vai-iability are fully explained in the descrip- 
tion of the sample and limitations of data on pages 
19-21. Data for returns with adjusted gross income of 
$50,000 or more are tabulated from each return. 

All data are taken from the returns as filed by the 
taxpayer and do not reflect any changes executed as a 
consequence of official audit by the Internal Revenue 
Service. 

In tabulating data by adjusted gross income classes, 
the nontaxable returns in adjusted gross income class 
"$4,500 or more" ai-e considered a class unit; and, in 
tables wliere tlie taxable and nontaxable returns are 
combined, the nontaxable returns in this class remain 
in this unit, even though they exceed the desigiiated 
class limit. 

In the case of fiscal year returns on which the tax is 
prorated on account of the change in tax rates effective 
November 1, 1951, (he prorated tax is tabulated. Other 
data for these returns are not prorated; they are taken 
from the data reported for computation of the 1951 
portion of the tax. For instance, if the taxpayer 
claimed head of household status in computing his pro- 
rated tax for the portion of his income year after 
November 1, 1951, the classification for marital status 
is based entirely on the marital status for the e^irlier 
part of his income year. 

Statistical data for individual returns for 1951 are 
presented in 16 tables. Data in tables 1 through 11 are 
tabulated on a national basis; data in tables \'2 and 13 
are distributed on a State basis; data for sole proprie- 
torships in tables 14 through 16 are tabulated on a 
national basis. Taxable and nontaxable returns are 
combined in some of these tables, in others, they are 
shown separately. 

Tables 1, la, and lb show number of returns, adjusted 
gross income, total tax liability, and their correspond- 
ing percentage distributions. New stubs in table la, 
aggregated from the highest income class, and in table 
lb, aggregated from the lowest income class, provide 
for clarity and ease of use. 

Table 2 presents the sources comprising adjusted gross 
income and the various tax items, as well as the fre- 



10 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



quency of these items ; formerly, frequencies were tabu- 
lated in a separate table. 

Frequency tabulations of returns by patterns of in- 
come are contained in tables 3, 4, and 5. No similar 
tabulations have been made since 1945. 

The table for types of tax, table 6, has an additional 
type of tax on account of the self-employment tax. 
Table 7, wherein data are shown by taxpayment status, 
contains fewer items than similar tables for former 
years. 

Tables 8 and 9 by marital status of taxpayer retain 
their former character, except that, in the latter table, 
returns with self-employment tax only have been added. 

Table 10 showing the amount of surtax net income 
by surtax income brackets introduces a new table this 
year. 

Tabulation of capital gains and losses, includin": 
short- and long-term gain and loss, carryover, and 
other details, is in table 11. 

Data in tables 12 and 13 are distributed by States 
and Territories. Only returns with adjusted gross 
income are included, and taxable and nontaxable re- 
turns are combined. The adjusted gross income classes 
in table 13, established especially for this table, are in 
some instances broader than those used in the national 
distributions. 

Sole proprietorship data are presented in three 
tables. Table 14 shows limited data by selected in- 
dustrial groups; table 15 presents the data by size of 
total receipts; and table 16 gives a frequency of busi- 
nesses with net profit by size of the profit. 

In addition to the tabulations for 1951 data, 6 his- 
torical tables, 17 through 22, contain significant data 
for the period 1944-51. 

Throughout the tables, values in thousand dollars 
and percentages are rounded and, therefore, may not 
add to the totals. 

SIMPLE AND AGGREGATED DISTRIBUTIONS 

The tabulations for cumulated distributions of data 
have been set in separate tables this year, each having 
an appropriate stub that will facilitate the use of these 
data. 

The number of returns, amount of adjusted gross 
income, and total tax liability for returns with adjusted 
gross income are tabulated by adjusted gross income 
classes in table 1, to show the simple distribution by 
class with the corresponding percentage distribution. 
The taxable and nontaxable returns are combined in 
this distribution. Returns with no adjusted gross in- 
come, taxable and nontaxable combined, are shown 
apart from returns with adjusted gross income. 

In table la, each of the above items is aggregated 
from the highest adjusted gross income class to show 
the cumulation at eveiy income class level together with 
its percentage of total. Taxable and nontaxable re- 
turns are combined and returns with no adjusted gross 
income are excluded. 



In table lb, each of these items is aggregated from 
the lowest adjusted gross income class to show the 
cumulation at every income class level together with 
the percentage of total. Only returns with adjusted 
gross income are included and taxable and nontaxable 
returns are combined. 

SOURCES COMPRISING ADJUSTED GROSS INCOME 

The amounts of income, profit, or loss, tabulated as 
sources of income and loss comprising adjusted gross 
income, are the net amounts to be included in adjusted 
gross income, that is, gross receipts from business less 
trade and business expenses, salaries and wages less 
travel and lodging expenses in connection with em- 
ployment, gross rents and royalties less expenses at- 
tributable thereto, net gain from sales of capital assets 
and other property, allowable losses from sales of capi- 
tal assets and other property, net operating loss de- 
duction, and net profit or loss from partnerships. If 
the respective deductions are such that the result is a 
net loss from the source to which they relate, the net loss 
nevertheless comprises a part of the adjusted gross in- 
come (or deficit). Therefore, the net loss from rents 
and royalties, fi-om business, from partnership, from 
sales of capital assets and other property, and the net 
operating loss deduction are tabulated as component 
parts of adjusted gross income as well as the net profits. 

The income and loss items comprising adjusted gross 
income are described below. In table 2, the amount of 
each is shown, together with the frequency of returns 
on which each is reported. 

Salaries a7\d wages include salaries, wages, tips, 
bonuses, commissions, and other kinds of compensation 
used by the employer to pay the employee for personal 
services; but excludes 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 employees, as well as pen- 
sions 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 paid 
tax under section 107, included in salaries and wages, 
is only that portion allocated to the income year 1951. 
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 ITnited States served in a com- 
bat zone, enlisted personnel exclude from salaries all 
compensation and commissioned officers exclude not 
more than $200 of compensation. Pensions of veterans, 
disability pay, monthly allowances for support of vet- 
erans and their dependents, mustering-out pay, princi- 
pal of terminal leave bonds, and benefits under Serv- 
icemen's Readjustment Act are exempt from tax and, 
therefore, are not reported. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



11 



Dividciuf.s incliide foieifiii iuid doiuestic dividends, 
but exrJiulr tliose received through piirtnersiiips and 
fiduciaries and, in adjusted jjross income classes undei- 
$5,000, dividends not e.\ceedin<j;$100 per return reported 
as other income on the optional return. Form 1040A. 

Interest includes interest on notes, mortgages, hank 
deposits, c'oi'jxiriition honds, savings accounts, and lax- 
able and partially tax-exempt interest on (iovcrnnient 
obligations, as well as partially tax-exempt Government 
interest received through j)artnerships and fiduciaries, 
but, in adjusted gross income classes under $5,000 cr- 
cludes interest not exceeding $100 per return reported 
as other income on the optional return. Form 1040A. 

Annuitiefi and penxiom include only the portion of 
amounts received during the year, which are required 
to be reported in gross income. 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 suh- 
ject to income tax unless expressly exempt by law. 
Annuities, pensions, and retirement pay are sometimes 
reported in the schedule for salaries and wages, par- 
ticularly if they are subject to withholding of income 
tax. 

Rentfi and royalties net pro-fit is the profit reported on 
returns that show a combined net profit in the schedule 
for these two sources of income. The net amount re- 
sulting from the operation of either source is not avail- 
able. A net loss from one source offsets net profit of 
the other. Rents include the fair market value of crops 
received as rent from farm property. Royalties iu- 
clude revenue received from copyrights, patents, trade- 
marks, fornuilas, mineral rights, and the like. Deduc- 
tions against the gross income received from these 
sources are allowed for repairs, interest, taxes, deprecia- 
tion, depletion, amortization, and other ex])enses per- 
taining to the respective incomes. 

Rents and royalties net loss is that reported on returns 
showing a net loss from these sources. Rents aiul roy- 
alties are reported in the same schedule, and tlie net 
amount from either is not available. A net profit from 
either source offsets net loss of the other. Rents include 
the fair market value of crops received as rent from 
farm property ; and royalties include income from copy- 
rights, patents, trade-nuirks, formulas, mineral rights, 
and the like. Deductions are allowed against gross 
receipts for repairs, interest, taxes, depreciation, deple- 
tion, amortization, and other expenses attributable to 
the rent and royalty income. 

Business net profit is reported by individuals, includ- 
ing farmers, who are sole proprietors of a business or 
profession. Business profit is the net result of all busi- 
ness activities carried on by the sole proprietor, the 

328641 O— 55 2 



combined result of which is a net profit. A net loss 
from one business activity offsets the net profit of 
another. 

Expen>ses deductible from total receipts from business 
activities include cost of goods sold, salaries and wages 
paid to emidoyees, interest on business debts, taxes on 
business and business property, losses arising from busi- 
ness operat ions, bad debts arising from sales or .service, 
depreciation, obsolescence and depletion, rent, repairs, 
cost of sui)plies, advertising, selling ex])enses, premiums 
for business insurance, and other expenses of running 
the business. Compensation to the sole proprietor is 
not allowable. For 1951, the net operating loss deduc- 
tion is not a business deduction ; it is now a component 
part of adjusted gross income or deficit. 

Bimness net loss is the net result of all business or 
professional activities, including farming, carried on by 
the taxpayer, the combined result of which is a net loss. 
A net profit from one business activity offsets the net 
loss of another. Allowable expenses against gross re- 
ceipts from business are mentioned in the preceding 
paragraph. 

Partnership net profit is reported by taxpayers who 
are members of a partnership, syndicate, joint venture, 
or the like. Each member must report as income his 
proportionate share of the distributable net profit or 
loss. Partnership profit reported by the taxpayer is a 
combination of all such shares if he is a member of more 
than one partnership. However, the taxpayer is re- 
quired to exclude from the partnership profit the 
amount of partially tax-exempt Government interest 
and the net gain or loss from sales of capital assets, 
these items being reported in the respective sources. 

Partnership net loss is reported by persons who are 
members of a partnership, syndicate, joint venture, or 
the like; and each member must report his share of the 
distributable profit or loss. Partnerehip loss reported 
is tlie combined result of all such shares distributable 
to the taxpayer, the aggregate of which is a net loss. 
However, the taxpayer is required to exclude partially 
tax-exempt Government interest and the net gain or 
loss from sales of capital assets from the partnership 
loss and to report them in the specific sources. 

Net operating loss deduction is reported on the 1951 
return as a component of adjusted gross income; for- 
merly this deduction was reported as a business deduc- 
tion in the business schedule. The amount of net 
operating loss deduction for the current year is only 
that portion of the net operating loss, sustained after 
December 31, 1947, which is not absorbed by the required 
carrybacks and the carryovers into subsequent years 
prior to 1951. Net operating losses apply only to busi- 
ness, professional, or partnership losses that are net 
economic losses to the taxpayer. 

Net gain from sales or exchanges of capital assets is 
the excess of capital gains (short- and long-term, the 
latter reduced 50 percent) over the sum of capital losses 
(short- and long-term, the latter reduced 50 percent) 



12 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



and the net capital loss carryover from the years 1946- 
50. Further discussion of gain from sales of capital 
assets will be found on pages 16-17. 

Net loss from, sales or exchanges of capital assets is 
the statutory capital loss allowed for the computation 
of adjusted gross income. Net loss from sales of capital 
assets is the excess of the sum of capital losses (short- 
and long-term, the latter reduced 50 percent) and the 
net capital loss carryover from years 1946-50 over the 
capital gains (short- and long-term, the latter reduced 
50 percent) ; however, deduction for the loss is limited 
to the amount of the loss, or to net income (adjusted 
gi'oss income, if tax is determined from the tax table) 
computed without regard to gains and losses from sales 
of capital assets, or to $1,000, whichever is smallest. 
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 other pertinent facts on 
capital losses, see pages 16-17. 

Net gain from- sales of property other thmi capital, 
assets is the net gain resulting from sales or exchanges 
of depreciable property and real property used in trade 
or business, certain copyrights and artistic composi- 
tions, and obligations of the United States or any of its 
possessions, a State or Territory or any political sub- 
division thereof, or the District of Columbia, issued on a 
discount basis and payable without interest at a fixed 
maturity date not exceeding 1 year from date of issue. 

Net loss from, sales of property other than capital 
assets is the net loss realized from sales of property 
listed in the preceding paragraph. A net loss from 
this type of property is deductible in full. 

Income from estates and trusts is the taxpayer's share 
(whether actually received or not) of distributable in- 
come of an estate or trust under which the taxpayer is 
a beneficiary. Such income, however, excludes par- 
tially tax-exempt Government interest which is re- 
ported in interest income. 

Miscellaneous income includes alimony received, 
prizes, rewards, sweepstakes winnings, gambling profits, 
recovery of bad debts deducted in a prior year, insur- 
ance received as reimbursement for medical expenses 
previously deducted, and all other taxable income not 
separately tabulated. Also, in adjusted gross income 
classes under $5,000, there are included $27,094,000 of 
wages not subject to withholding tax, dividends, and 
interest, not exceeding a total of $100 per return, re- 
ported as other income on 581,354 optional returns, 
Form 1040A. 

TOTAL DEDUCTIONS 

Itemized deductions are not available for 1951 ; how- 
ever, the total amount of nonbusiness deductions, taken 
against adjusted gross income by taxpayers, is shown in 
Part II of table 2. Total deductions include contribu- 
tions, taxes, interest paid on indebtedness, losses from 



fire, storm, or other casualty, or from theft, deduction 
for medical and dental expenses, and other authorized 
deductions against adjusted gross income. The op- 
tional standard deduction is not included. 

PATTERNS OF INCOME 

Tables 3, 4, and 5 are prepared to show frequency 
distributions of individual returns by selected patterns 
of income. The selected patterns embrace 5 sources or 
items which, in total, constitute the adjusted gross in- 
come or deficit. These sources are salaries and wages, 
dividends, interest, other income, and other loss, result- 
ing in 23 patterns when tabulated singly and in various 
combinations. The first three items, salaries and wages, 
dividends, and interest are the same as those used else- 
where in this report ; the remaining two items, other 
income and other loss, as such, do not appear in this 
report. These items are, in fact, the residue of ad- 
justed gross income or deficit other than salaries and 
wages, dividends, and interest. 

Other income comprises, for returns Fonn 1040A, 
wages not subject to withholding, dividends, and inter- 
est, reported in one sum but not exceeding in total $100 
per return; and for returns Form 1040, other income 
is the amount of income resulting from the combination 
of profit or loss from rents and royalties, from business, 
from sales of property, and from partnerehips, together 
with the net operating loss deduction and income from 
annuitie.s, estates and trusts, and miscellaneous sources. 
Other loss, occurring only on returns Form 1040, is the 
amount of loss resulting from the combination of the 
profit- or loss-sources and income items just listed for 
the definition of other income. 

The 23 patterns of income are arranged, in table 3, to 
show tlie number of returns with 1, 2, 3, and 4 sources, 
by adjusted gross income classes. 

Table 4 shows the number of returns in the various 
patterns of income by size of a specific source. Re- 
turns in the 12 patterns containing salaries and wages 
are distributed by size of the salaries and wages; re- 
turns in the 12 patterns containing dividends, the 12 
patterns which have interest, the 8 patterns with other 
income, and the 8 patterns with other loss are dis- 
tributed by size of dividends, interest, other income, and 
other loss, respectively. Frequencies in this table are 
not footnoted for sampling variability, the reason for 
which is explained in the description of the sample 
and limitation of data, page 21. 

Table 5 contains frequency distributions of returns 
in those patterns of income which have salaries and 
wages as one of several elements composing the pat- 
tern. These frequencies are tabulated by adjusted 
gross income classes cross classified by size of a specific 
source. All returns in 6 patterns containing the 2 
elements, salaries and wages and dividends, are cross 
classified by size of dividends; all returns in 6 patterns 
containing the 2 elements, salaries and wages and in- 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



13 



terest, iire cross classified by size of interest; and all 
returns in 4 patterns containing the 2 elements, salaries 
and wages and other income, are cross classified by 
size of otlier income. 

The size classes for t'le specific sources — salaries and 
wages, dividends, and interest — are based on the re- 
spective amounts of income as used throughout this 
report and described under sources comprising ad- 
justed gross income, pages 10-11. Size clas.ses for other 
income and for other loss are based on the concept 
defined above. The class intervals are narrow in the 
lower levels to provide adequate classification ; salaries 
and wages classes begin at $100, whereas, the dividends, 
interest, other income, and other loss classes begin at 
$10. 

TYl'ES OF TAX LIABILITY 

The total tax liability for 1951 includes the income 
tax and the self-employment tax. Income tax liability 
is composed of normal tax and surtax, optional tax 
provided under supplement T of the 1939 Code, and 
alternative tax on income which includes gain from 
sales of capital assets held more than 6 months, pro- 
vided under section 117(c)(2). Self-employment tax 
is imposed on net earnings from self-employment re- 
gardless of the amount of income subject to income 
tax ; and .since it is independently levied, it may occur 
singly or concurrently with the income tax. These 
taxes are described below. 

Total tax liability is tabulated by adju.sted gross in- 
come classes in table 1 ; in table la, total tax is aggre- 
gated from the highest adjusted gross income class; 
and in table lb, it is aggregated from the lowest ad- 
justed gross income class. Total tax liability is again 
shown in table 8 by adjusted gross income classes and 
by marital status of taxpayer. 

The separate amounts of income tax and of self- 
employment tax are shown in table 2, by adjusted gross 
income classes ; also the separate amounts are tabulated 
by types of tax in table 6 and by States and Territories 
in table 12. In table 6, three types of tax are recog- 
nized — the combined normal tax and surtax with or 
without self -employment tax, the alternative tax with 
or without self-employment tax, and the self-employ- 
ment tax occurring without the income tax. This classi- 
fication maintains the categories — returns with nonnal 
tax and surtax, and returns with alternative tax — as 
they were constituted in former years. 

The income tax liability is presented in table 13 by 
States and Territories and by adjusted gross income 
classes, the intervals of which are established especially 
for this table. 

Income tax liability includes the normal tax and sur- 
tax, the optional tax, and the alternative tax and is 
after the tax credits for income tax paid at source on 
interest from tax-free covenant bonds and for income 
tax paid to a foreign country or possession of the 
United States, which credits are allowed only to tax- 



payers who itemize deductions. The amount of tax 
credits is not available. 

Normal tax and mixtax are separate entities; how- 
ever, instructions accompanying the return for com- 
putation of tax furnish a tax rate schedule wherein 
the normal tax rate of 3 percent and the surtax rates 
are integrated for a joint computation of the two taxes, 
and the combined tax is reiwrted. If the net income 
includes partially tax-exempt interest and dividends, 
the combined tax is reduced by an amount equal to 3 
percent of such partially tax-exempt income. Although 
the partially tax-exempt income is a credit against net 
income for normal tax only, this procedure eliminates 
from the combined tax the 3 percent normal tax thereon. 
In the case of a joint return of husband and wife, the 
combined normal tax and surtax is twice tlie combined 
normal tax and surtax that would be determined if the 
net income and applicable credits against net income 
were reduced by one-half. 

Optional tax is in fact the combined normal tax and 
surtax and is classified and tabulated as such without 
distinction. The optional tax is providetl in the form 
of a tax table stating the income tax liability for the 
various adjusted gross income brackets and numbers 
of exemptions, and may be used at the election of the 
taxpayer whose adjusted gross income from whatever 
source is less than $5,000. The optional tax automati- 
cally allows for the standard deduction which is 10 
percent of tlie amount of the midpoint of the adjusted 
gross income bracket, and for the allowable exemp- 
tions, after which the optional tax is computed (to the 
nearest dollar) in the same manner and at the sjime 
rates as those used in computing the tax in detail. 

Alternative tax on income containing a net long- 
term capital gain or an excess of net long-term capital 
gain over net short-term capital loss is imposed if, and 
only if, the alternative tax is less than the regular 
normal tax and surtax computed on net income which 
includes all gain from sales of capital assets. Alter- 
native tax is the sum of a partial tax (computed at the 
regular rates on net income reduced for this purpose by 
the amount of such long-term capital gain) and 50 
percent of the excess long-term capital gain. Alter- 
native ta.x occurs only among long-form returns. Form 
1040, and is not effective on separate returns with surtax 
net income under $16,000. nor on joint returns with sur- 
tax net income under $32,000 because of the split-income 
provision. 

f^elf -employment tax is levied on the statutory net 
earnings from self-employment at the rate of 2^4 per- 
cent. Net earnings from self-employment are a com- 
bination of the gross income derived by an individual 
from his trade or busine.ss, reduced by business deduc- 
tions, plus his distributive share of ordinary net in- 
come or loss from partnershii)s of which he is a mem- 
ber. However, certain kiiuls of business and profession 
are excluded from the statutory definition of self-em- 
l)loyment earnings; also, certain types of income and 



14 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



deductions are excluded, such as rents (other than those 
received by a real estate dealer), dividends, interest, 
property gains and losses, and the net operating loss 
deduction. The self -employment tax is not applicable 
if the total net earnings from self-employment are 
under $400; likewise, there is no self-emploj'ment tax 
if $3,600 of wages subject to withholding for old-age 
and sui*vivors insurance have been received by tlie 
taxpayer. The self-employment tax rate of 2^4 percent 
is applicable to that portion of net earnings from self- 
employment which is equal to the difference between 
$3,600 and the amount of wages under $3,600 subject 
to withholding for old-age and survivors insurance, ex- 
cept that the taxable portion cannot exceed the net 
earnings from self-employment. This tax is payable 
whether or not there is an income tax liability. 

TAXPAYMENT STATUS 

In table 7, individual returns are classified by tax- 
payment status for 1951, namely, returns with neither 
tax overpayment nor tax due at time of filing, returns 
with tax overpayment, and returns with tax due at time 
of filing. The first two groups are nonassessable; the 
third is assessable. These three classifications are de- 
scribed below. Returns, Form 1040A, are classified 
after the tax liability has been determined by the col- 
lector but, in the description below, the tax is consid- 
ered as reported by the taxpayer. 

Although the three types of taxpayment appear to 
be the same as tliose used in former years, the classifi- 
cation of 1951 returns is affected by the introduction of 
self-employment tax as part of the total tax liability 
and by the fact that social security tax withheld in 
excess of the maximum tax of $54 is reported in the 
amount of income tax withheld. Self-employment tax 
does not require current payment as does the income 
tax. However, taxpayments made by way of tax with- 
held from wages (including the over withholding of 
social security tax) and taxpayments made by means of 
a declaration (including credit for overpayment of tax 
for prior year) are applied against the total tax liability 
which includes the self-employment tax, to determine 
the balance of tax due at time of filing. The presence 
of these two new features on the 1951 return results 
in a considerable degree of variation in the taxpayment 
status as compared with tliat of former yeare. 

Returns with neither tax overpayment nor tax due at 
time of fling are returns on which the taxpayer reports 
that the sum of tax withheld from wages (including 
any over withholding of social security tax) and of 
payments on 1951 declaration of estimated tax (includ- 
ing credit for overpayment of tax for prior year) 
equals his total tax liability (including the self-employ- 
ment tax) for 1951. The number of these returns, 
sometimes called breakevens, is tabulated by adjusted 
gross income classes in table 7, but segregation of re- 
turns by types of taxpayment is not available. 



Returns loith tax overpayment are those on which the 
taxpayer reports that the sum of tax withheld from 
wages (including any over withholding of social se- 
curity tax) and of payments on 1951 declaration of esti- 
mated tax (including credit for overpayment of tax for 
prior year) exceeds the total tax liability (including 
self -employment tax) for 1951. In table 7, returns 
with tax overpayment are tabulated by adjusted gross 
income classes and by types of taxpayment : tax with- 
held and payments on 1951 declaration, singly and in 
combination. Under each type of taxpayment, the 
number of returns and amount of overpayment are sub- 
divided to show returns with refund and returns with 
credit on 1952 estimated tax. 

Returns with tax due at time of filing are those on 
which the taxpayer reports that the sum of tax with- 
held from wages (including any over withholding of 
social security tax) and of payments on 1951 declara- 
tion of estimated tax (including credit for overpay- 
ment of tax for prior year) is insufficient to cover the 
total tax liability (including self-employment tax) for 
1951. These returns with tax due at time of filing are 
distributed in table 7, by adjusted gross income classes, 
according to types of taxpayment: tax withheld and 
payments on 1951 declaration, singly and in combina- 
tion, and neither tax withheld nor payment on 1951 
declaration. The number of returns and amount of tax 
due at time of filing are shown for each type of tax- 
payment. 

TAXPAYMENTS AND TAX OVERPAYMENT 

The tax liability for the majority of individuals is 
paid, in whole or in part, on a current basis through the 
tax withheld on wages and the pajonents made on dec- 
laration of estimated tax by pereons who are not sub- 
ject to the withholding on wages or whose tax withheld 
is not sufficient to cover the income tax liability. Both 
the tax withheld and the payments on declaration are 
reported as payments toward the discharge of the total 
tax liability on the income tax return, filed after the 
close of the income year. If these payments do not 
cover the total tax liability, the balance due is paid 
when the return is filed, except that, in the ca.se of the 
employee's optional return (Form 1040A), the tax is 
determined by the collector and paid upon notice of 
assessment. If the tax withheld and the payments on 
declaration exceed the total tax liability, the overpay- 
ment of tax is refundable to the taxpayer unless he 
signifies on a return. Form 1040, that he wishes the 
overpayment to be credited on his 1952 estimated tax. 

Tax withheld from wages as current collection of in- 
come tax is determined by the employer either by use of 
wage bracket withholding tables provided in section 
1622 of the 1939 Code or by application of the percent- 
age rate, prescribed therein, to the amount of wages in 
excess of the withholding exemption. The tax to be 
withheld, as shown in the withholding tables, is based 
on various wage levels after an allowance for with- 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



15 



holdin<i; exeni])tion. AVa^es paid on or after Novem- 
ber 1, 19.51, are subject to tlie increased withholding of 
tax under the new rates and tables of the 1951 act which 
amends tlie 1939 Code. Tax withheld on wages is 
treated as a payment on total tax liability. This year 
for tlie first time, the amount of tax withheld, as re- 
ported by the taxpayer on his income tax return, also 
includes the over withholding of social security tax 
(old-age and survivors insurance), that is, the excess 
over the maximum tax of $54. The amount of excess 
social security withholding is not available; it is re- 
ported with and treated in the same nnmner as the in- 
come tax withheld from wages. The amount of tax 
withheld and the number of returns on which with- 
holding is reported are presented in table 2. The num- 
ber of returns includes returns showing either an in- 
come tax withheld or an excess withholding of social 
security tax and returns showing both. 

Payments on 1951 declaration of estimated tax, re- 
ported by the taxpayer on return Form 1040, as a pay- 
ment on the 1951 total tax liability, are a combination of 
amounts paid on the 1951 Declaration of Estimated 
Tax, Form 1040-ES, and any credit applied against 
the 1951 estimated tax on account of an overpayment of 
tax for the prior year. Payments on 1951 declaration 
of estimated tax (including credit for overpayment of 
tax for prior year) and the number of returns on which 
this item occurs are tabulated in table 2. The number 
of returns does not signify the number of taxable dec- 
larations filed, but is rather a frequency of the income 
tax returns which show payments on 1951 declaration 
as a payment on the 1951 total tax liability; such fre- 
quency is without regard to whether the payments are 
only a credit claimed on account of the overpayment of 
1950 tax, only cash payments on 1951 declaration, or a 
combination of cash payments on 1951 declaration and 
the credit for overpayment of 1950 tax. A declaration 
of estimated tax does not necessarily result in actual 
cash payment because the estimated tax may be nil or, 
in the case of an estimated tax, the sum of the tax to 
be withheld (also estimated) and the credit for the 1950 
overpayment may leave no balance to be paid on the 
declaration. 

Tax due at time of fling is the excess of the 1951 total 
tax liability (including the self-employment tax) over 
the sum of the tax withheld (including any over with- 
holding of social security tax) and payments on 1951 
declaration of estimated tax (including credit for over- 
payment of tax for prior year) . The amount of tax due 
is paid with the filing of the income tax return after 
the close of the income year, except that, in the case 
of the optional return, the balance due is paid upon 
assessment notice from the collector. The amount of 
tax due at time of filing and the frequency of this item 
are shown in table 2, by adjusted gross income classes: 
and these data are also shown by types of taxpayment 
in table 7. 



Ox^erpayment of tax occurs when the sum of the tax 
withheld (including any over withholding of social 
security tax) and payments on 1951 declaration of esti- 
mated tax (including credit for overpayment of tax 
for prior year) exceeds the 1951 total tax liability (in- 
cluding self-employment tax). The tax overpayment 
is refundable or, at the request of the taxpayer using 
Form 1040, is credited again.st his 1952 estimated tax. 
The amount of tax overpayment and the mimber of 
returns with overpayment are tabulated in table 2. 
In table 7, the amount of tax overpayment is segregated 
to show the amount of refund and the amount of credit 
on 1952 estimated tax as well as the innnher of returns 
on which each occurs, and the segregated data are shown 
by types of taxpayment. 

MARITAL STATUS OF TAXPAYER 

The classification of individual returns by marital 
status is determined from the marital status of each tax- 
payer on the last day of the income year, or on the 
date of the death of a spouse. On this basis, three 
classifications are used : joint returns of husbands and 
wives, separate returns of husbands and wives, and re- 
turns of single persons. 

Data are tabulated by marital status of the taxpayer 
in tables 8, 9, and 10. Table 8 contains the number of 
returns and amounts of adjusted gross income, exemp- 
tion, and total tax liability; these data are separately 
tabulated for returns of men and returns of women, 
except for the joint returns. Table 9 shows the num- 
ber of exemptions claimed as well as a distribution of 
returns by per capita exemptions. Table 10, limited 
to returns with itemized deductions, shows the number 
of returns and amount of surtax net income by size of 
surtax net income. In this table, returns of single 
persons and separate returns of husbands and wives are 
combined inasmuch as such individuals have the same 
surtax rates, while joint returns of husbands and wives 
are tabulated apart on account of the split-income pro- 
vision. The surtax net income classes correspond to 
the surtax brackets, the surtax net income classes for 
joint returns being twice as broad as those for single 
persons and inarried persons filing separately. 

Joint returns of hiishand.'i and nnveft are those on 
which a married couple report their combined income or 
returns of married persons whose spouse has no income 
but who, nevertheless, are entitled to claim the exemp- 
tion for their spouse. This group includes joint re- 
turns filed on Form 1040A even though the collector 
determined the minimum tax on the basis of separate 
incomes of husband and wife. 

Separate returns of husbands and wives are returns 
of married persons who file a return independently from 
their spouse, each reporting his or her respective income 
and claiming his own exemption. Since the introduc- 
tion of the split-income provision, the popularity of 
dividing community income between spou.ses has dimin- 
ished. The relatively few returns filed on a commu- 



16 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



nity basis are now tabulated with separate returns of 
husbands and wives. Separate returns of husbands and 
wives do not include joint returns, Form 1040A, on 
which the collector determined the minimum tax on the 
basis of separate incomes of husband and wife. Un- 
equal numbers of returns for men and for women result 
from insufficient information to identify the marital 
status and sex of taxpayers and from the use of sam- 
ples as a basis for compiling statistical data. 

Returns of single persons are returns of unmarried 
individuals, including individuals divorced or legally 
separated on or before the close of the year. 

EXEMPTIONS 

Exemptions are allowed as a credit against income 
for the purpose of computing both normal tax and sur- 
tax. A per capita exemption of $600 is allowed for the 
taxpayer, his spouse, and each closely related dependent 
(specified below) who received more than one-half of 
his support from the taxpayer and who had less than 
$600 of gross income for the year, together with the 
additional exemptions of $600 for blindness and $600 
for age 65 or over of the taxpayer and/or his spouse. 

Exemption for dependents is allowable for the fol- 
lowing close relatives: son or daughter (including le- 
gally adopted children) or descendent of either, step- 
child; brother, sister, stepbrother, stepsister, half 
brother, half sister; parent, grandparent, or other di- 
rect ancestor; stepfather or stepmother; father-in-law, 
mother-in-law, brother-in-law, sister-in-law, son-in- 
law, or daughter-in-law; and uncle, aunt, nephew, or 
niece if related by blood ; provided that the dependent 
is a citizen or resident of the United States, or a resi- 
dent of Canada or Mexico. Dependents meeting the 
above requirements need not be under 18 years of age. 

The amount of exemption claimed is tabulated in 
table 2 by adjusted gross income classes, in table 6 by 
types of tax, and in table 8 by marital status of taxpayer. 
Table 9 shows the total number of exemptions claimed, 
a frequency of returns showing additional exemptions 
for age and blindness together with the number of addi- 
tional exemptions taken, and the number of exemptions 
other than age or blindness; also, there is a frequency 
distribution of returns by number of exemptions other 
than age and blindness. 

Both the number and the amount of exemptions tab- 
ulated include the exemptions automatically allowed 
through use of the optional tax table, on returns Form 
1040A and short-form 1040, as well as exemptions on 
returns of taxpayers who compute their tax liability. 
Slight duplication of exemptions exists because of de- 
pendents who earned less than $600 of wages subject to 
withholding of income tax and who filed a return as the 
most convenient way of claiming the tax refund ; such 
wages are not taxable to the dependent, nor do they con- 
stitute a part of the income of the taxpayer claiming 
the dependent. Exemptions from both returns are 
tabulated. 



NET GAIN OR LOSS PROM SALES OR EXCHANGES OF 
CAPITAL ASSETS 

Net gain or loss from sales of capital assets is derived 
from sales or exchanges of property defined in section 
117 of the 1939 Code as capital assets. The term, cap- 
ital 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 prop- 
erty which would properly be included in inventory if 
on hand at the close of the income year, or property 
held primarily for sale to customers in the ordinary 
course of trade or business, (2) property used in trade 
or business of a character which is subject to the allow- 
ance for depreciation, or real property used in trade or 
business, (3) an obligation of the United States or any 
possession thereof, or of a State or Territory or political 
subdivision thereof, or the District of Colmnbia, issued 
on a discount basis and payable without interest at a 
fixed maturity date not exceeding 1 year from date of 
issue, or (4) a copyright, a literary, musical, or artistic 
composition, or similar property created by the tax- 
payer. 

If bonds in registered or coupon form and coi^jorate 
stocks become worthless during the year and are capital 
assets, the loss therefrom is considered a loss from the 
sale of capital assets ; also, nonbusiness bad debts which 
become totally wortlUess within the year are consid- 
ered a loss from sale of capital assets held not more 
than 6 months; and certain distributions under em- 
ployees' trust plans, as specified under section 165 of 
the 1939 Code, to the extent that the distributions ex- 
ceed the amomit contributed by the employee, are con- 
sidered a gain from sale of capital assets held more than 
6 months. 

For the purpose of computing net gain or loss from 
sales or exchanges of capital assets, distinction is made 
between short- and long-term capital gain and loss and 
different rules are applied 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 is taken into account in computing net 
long-term capital gain or loss. The net short- and long- 
term capital gain or loss include the net short- and 
long-term capital gain and loss received through part- 
nerships. 

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 cut- 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



17 



tinjj of timber or tlie disposal of timber or coal under 
contract, if held more than (i months, and from the sale 
of certain livestock held 12 months or more and from 
unharvested crops sold with land wliich has been held 
more than (i months. If the recojrnized gains upon sales 
or exchanges of such jiroperty plus the recognized gains 
from compulsory conversion (through seizure, condem- 
nation, destruction, fire, or theft) of property used in 
business and of capital assets held more than (i months 
exceed the recognized losses from such sales, exchanges, 
and conversions, then such gains and losses are con- 
sidered as gains and losses from sales of capital assets 
held more than (i months. However, if such gains do 
not exceed such losses, then such gains and losses are 
not considered as gains and losses from sales of capital 
assets; but each gain is fully reported and each loss, if 
allowable at all, is deductible in full. 

The capital loss carryover provision 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 sus- 
tained and the year to which it is 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 (b) net income (adjusted gross income, if tax 
is determined from 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 (b) net income (adjusted gross income, 
if tax is determined from tax table) computed without 
regard to capital gains or losses over (2) current year 
losses from sales of capital assets. 

Capital loss carryover reported on the 1951 returns 
is a combination of the 1950 net capital loss and the 
remaining capital loss carryovers from 194fi-49 not 
eliminated by net capital gains of the succeeding years 
1947-50. On returns showing a net gain from sales of 
capital assets in gross income, the carryover is entirely 
offset by current year capital gains. On returns show- 
ing deduction for net loss from sales of capital as-sets, 
the carryover is, in some cases, partially offset and, in 
others, wholly offset by current year capital gains 
and/or the allowable deduction not exceeding $1,000; 
but in cases where the current year capital loss exceeds 
the $1,000 deduction, no part of the carryover is offset. 

Net gain from sales of capital assets reported for the 
computation of adjusted gi'oss income for 1951 is a 
combination of the net short-term capital gain or loss 
and 50 percent of the recognized net long-term capital 



gain or loss together with the capital loss carryovers 
from 194(5-50, inclusive. 

Net loss from sales of capital assets reported as a 
deduction from gross income is the statutory amount 
deductible. The statutory deduction for a net loss from 
sales of capital assets is limited to the amount of such 
loss, or to the net income (adjusted gross income, if tax 
is determined from tax table) computed without regard 
to capital gains or losses, or to $1,000, whichever is 
smallest. Net loss from sales of capital assets before 
application of the limitation is a combination of net 
short-term capital gain or loss and 50 percent of the 
recognized net long-term capital gain or loss together 
with the capital loss carryovers from 194(5-50, inclusive. 

The amount of net gain from sales of capital assets 
and the statutory deduction for net loss from such sales 
are tabulated in table 2, among the sources comprising 
adjusted gross income, along with their frequency of 
occurrence. 

Other significant data, reported in schedule D(l), 
concerning sales of capital assets are to be found in table 
11, wherein the returns with statutory deduction for 
a net loss from sales of capital assets are tabulated 
separately from returns with net gain from such sales. 
Here are shown the net short-term capital gain, net 
short-term capital loss, net long-term capital gain, net 
long-term capital loss, and the capital loss carryover 
from 1946-50. Inasmuch as the carryover is reported 
independently from the short-term gain or loss in sched- 
ule D, the net short-term gain and net short-term loss 
are the results of 1951 sales. The net long-term gain 
and net long-term loss are the amounts to be taken into 
account, that is, reduced 50 percent. Also, for returns 
with net loss from sales of capital assets, there is shown 
the net loss from sales of capital assets before the statu- 
tory limitation. 

Returns with net gain from sales of capital assets are 
subdivided to show returns with alternative tax apart 
from returns with normal tax and surtax. Returns 
with self-employment tax only are not shown sepa- 
rately but are included in the total for returns with net 
gain from sales of capital assets. For returns with 
alternative tax, the approximate amount of the excess 
of net long-term capital gain over net short-term capi- 
tal loss, which is taxed at the 50 percent alternative 
rate, is computed from data in the table by combining 
the net long-term capital gain and the net short-term 
capital loss. However, because the carr3'over is not 
merged with short-term gain or loss, this arbitrary 
method results in a slight overstatement of the amount 
subject to the alternative rate on returns where a caiTy- 
over was combined with a short-term loss to determine 
the excess of long-term gain, or where a carryover ex- 
ceeded the short-term gain resulting in a short-term 
loss which was used to determine the excess, or where 
there was no short-term gain or loss but a carryover 
was used to determine the excess. 



18 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



DATA FOR STATES AND TERRITORIES 

Although selected data for individual returns are 
tabulated by States and Territories, the distribution 
does not represent a precise geographic distribution of 
the income reported. There is no way to determine 
from the income tax return the amount of income orig- 
inating in a particular State or Territory. An individ- 
ual may file his retui-n 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 or Territory in which the 
district 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 area from which the income 
was procured. 

The number of returns, amount of salaries and wages, 
dividends, interest, adjusted gross income, income tax 
liability, and self-employment tax are tabulated in table 
12, in aggregate for each State and Territory. The 
number of returns, adjusted gross income, and income 
tax liability for each State and Territory are shown in 
table 13, by adjusted gross income classes, the intervals 
of which are established especially for this table. Tax- 
able and nontaxable returns are combined for these two 
tabulations but the returns with no adjusted gross in- 
come are not included. Data for returns with a Dis- 
trict of Columbia address are tabulated separately 
although filed in Maryland. Data for returns from 
Alaska are included in the data for Washington. See 
the discussion on pages 19-21, for description of samples 
and method used in compiling statistical data and for 
an explanation of the variation between data in these 
two tables and that in the national distributions. 

.SOLE PROPRIETORSHIPS 

Data concerning the 1951 business and professional 
income of taxpayers each of whom owns his business are 
tabulated in tables 14, 15, and 16. Sole proprietorship 
data are tabulated from schedule C accompanying 
Form 1040, from Form 1040F, and from any other 
business schedule submitted by the taxpayer to support 
the business profit or loss reported in his income. Busi- 
ness data for returns with adjusted gross income under 
$50,000 are estimated from data contained in the busi- 
ness schedules attached to returns in the samples se- 
lected from the various strata. The samples are ex- 
plained in the description of the sample on pages 19-21. 
This commentary on the sample and limitation of data 
give important information respecting sole proprietor- 
ship data and should be read in connection with the 
use of these tables. 

Table 14 shows by selected industrial groups the total 
number of businesses and the total receipts for all 
businesses and, also, the number, receipts, and net profit 
for businesses showing a net profit. Table 15 presents 
the same three items by size of total receipts and, for 
businesses with net profit, these data are by selected 



industrial groups but the businesses with net loss are 
in aggregate. In table 16, there is a frequency dis- 
tribution of the number of businesses with net profit 
by the size of net profit. 

Industrial groups. — The classification of business ac- 
tivity by industrial groups is based on the nature of 
business as stated by the sole proprietor in his business 
schedules. AVhere the taxpayer owns two or more 
businesses of the same kind and reports them on sepa- 
rate schedules, these like businesses are combined and 
considered one business for classification and tabula- 
tion. If the taxpayer is engaged in more than one kind 
of business, each kind of business is classified inde- 
pendently for its respective industrial activity. There 
are nine basic industrial groups — agriculture, mining, 
construction, manufacturing, public utilities, trade, 
finance, service, and business not allocable. Each basic 
group has subgroups, but only selected subgroups are 
presented in the tables. 

Total receipts. — These receipts comprise all income 
from profession or business activity of the owner and 
include miscellaneous business income as well as gross 
receipts from sales and services. Details as to the sources 
of business receipts are not required in the business 
schedule. If the sole proprietor fails to submit a busi- 
ness schedule, or the schedule is lacking for any reason, 
the amount of total receipts is not available ; thus total 
receipts are understated by an indeterminable amount. 
There are 47,165 businesses with net loss for which total 
receipts are not available. The number of businesses 
with net profit for which total receipts are lacking is not 
known, inasmuch as the amount of net profit is substi- 
tuted for total receipts for purposes of these tabula- 
tions. The size of total receipts is based on the amount 
of receipts tabulated for each kind of business reported. 

Current year net profit or loss. — The net profit or 
net loss is the net result of all transactions from each 
kind of business owned. If different kinds of businesses 
are reported by the taxpayer, the net profit or the net 
loss from each kind of business is tabulated separately. 
If two or more businesses of the same kind are owned, 
they are combined as one business and only the net 
result, either net profit or net lo-ss, is tabulated. The 
size of net profit is based on the net profit tabulated for 
each kind of business owned by the sole proprietor. 

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



Items 


Total 


Businesses 

with net 

profit 


Businesses 

with net 

loss 


Number of businesses 


7,339,8n 


6. 2Ifi, 107 


1, 123, 704 








{Thouaand dollars) 




131,894.551 
18, 377, 038 
1.825,493 


119,897,053 
18, 377, 038 


11,967,498 








1, 825, 493 









INDIVIDUAL INCOME TAX RETURNS FOR 1951 



19 



As shown above, data are tabulated for 7,339,811 
businesses which are owned by individuals as sole pro- 
prietors. Each kind of business which the taxpayer 
owns is counted and classified indejiendently. If more 
than one business of the same kind is owned, data are 
combined and the activity counted and classified as one 
business. In case of a business profit or loss divided 
between spouses on a community income basis, e;uh kind 
of business activity is considered as a whole, without 
regard to the community division, and is counted and 
classified as one business. 

The total number of businesses owned dilfei's from 
the frequency distribution of returns showinfj a busi- 
ness protit or a business loss in table 2. In this table, 
there is a total of 7,175,342 returns on which a net profit 
or a net loss from business occui-s. For this frequency 
distribution of returns, the net profit or net loss re- 
ported by the taxpayer who owns more than one kind 
of business is the net result of his multiple business ac- 
tiv-ities and is a frequency of one; but, in the case of a 
net profit or net loss from business divided between 
spouses on a community income basis, each spouse re- 
ports on his respective return his share of the net residt 
from all business activities and, consequently, the fre- 
quency is two. 

Since the number of businesses owned by sole pro- 
prietor is greater than the frequency of returns show- 
ing business profit or loss, this indicates that there are a 
greater number of taxpayers with multiple businesses 
than there are of taxpayers who divide business income 
on a community income basis. No data are available 
regarding the nimiber of instances in wliich multiple 
businesses occur nor the number of community property 
returns on which the business is divided between 
spouses. 

DESCRIPTION OF THE SAMPLE AND LIMITATIONS 
OF DATA 

Tlie statistical pi'ogram for individual income tax 
returns filed for the tax year 1951 called for the usual 
extensive tabulation of data on a nationwide basis and 
for limited data on a statewide basis. In addition it 
called for a series of distributions relating to sole pro- 
prietorship data reported in Schedule C (or Fonn 
1040F) of the Form 1040 return. A probability sam- 
ple of individual income tax returns was employed 
which provided reliable estimates of data without ex- 
periencing the cost and delay of tabulating all returns. 

A stratified sample was prescribed based on the 
method of segregating returns used by the internal rev- 
enue collectors' offices in their administrative process- 
ing of returns. This segregation was by type of return 
and by size of adjusted gi-oss income reported, whicli 
provided an effective basis for sample stratification. 
Once the strata were established, the same sample rates 
for each stratum were used to select returns in each col- 
lectois" office. The method of sample selection approx- 
imated the requirements for randomness. 



tStratifcatiov of the popuhition. — The population of 
filed income tax returns in each of the 64 collection of- 
fices was divided into 16 strata listed below. These di- 
visions represent i)hysical segregations of the returns 
and were established primarily for collection opera- 
tions. However, it was an effective type of stratifica- 
tion to use as a basis for sampling because the strata 
correlate highly with income and tax characteristics. 

Form IO4OA— 

(1) Taxable assessable 

(2) Overpayment 

(3) Taxable even 

(4) Nontaxable no prepayment 

Collector returna^ Form lOJfi — adjusted gross income 
under $8,000 and total receipts from business, if any, 
under $50,000. 

(5) Taxable assessable 

(6) Overpayment 

(7) Even 

Agent returns, Form 10^0 — adjusted gross income 
$8,000 under $25,000. 

(8) Taxable assessable 

(9) Overpayment 

(10) Even 

Agent returns, Form lOJfl — adjusted gross income 
$25,000 under $50,000. 

(11) Taxable assessable 

(12) Overpayment 

(13) Even 

Agent returns, Form 10^0 — adjusted gross income 
$50,000 or more. 

(14) Taxable assessable 

(15) Overpayment 

(16) Even 

Sam-pie selection. — Before sample selection, returns 
in each sampling stratum were blocked in units of 100 
returns and assigned consecutive serial numbers from 
00 to 99 within each unit. All returns with adjusted 
gross income under $25,000 were sampled in the field 
on the basis of the serial numbers assigned ; all returns 
with adjusted gross income $25,000 or more were sent 
in to Washington for sampling. 

Form 1040A returns were sampled at the rate of 0.3 
percent, by withdrawing the firet return from 3 speci- 
fied blocks of every successive 10. Collector returns. 
Form 1040, were sampled in the field at the rate of 0.9 
percent; the first 3 returns from 3 specified blocks of 
every successive 10 were selected in the sample. This 
0.9 percent sample was reduced to a 0.3 percent sample 
in Wasliington by eliminating, for piii-poses of the na- 
tional and State distributions, the secoiul and third re- 
turns obtained from each sample block. The latter re- 
turns, however, were utilized for purposes of the sole 
proprietorship distributions. 

A 10-percent sample of Form 1040 returns with ad- 
justed gross income under $25,000, was selected in the 
field by withdrawing the fii'st 10 ret\iins from each 
block. " 



20 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



All blocks of agent returns, Form 1040, with adjusted 
gross income $25,000 or more were received in Washing- 
ton. Twenty-five serial numbers, appropriately spaced, 
were designated and all returns bearing such serial 
numbers and having adjusted gross income $25,000 to 
$50,000 were withdrawn from each block for the sample. 
A count of the remaining 75 percent of returns excluded 
from the sample with adjusted gross income $25,000 to 
$50,000 was made to provide an independent popula- 
tion for weighting purposes. 

A 100-percent sami)le of returns witli adjusted gross 
income $50,000 or more, was accomplished by selecting 
all such returns in above-mentioned blocks of agent 
returns. Form 1040. 

Population sizes and weighting procedures. — The 
primary sources of population data for 1951 were state- 
ments submitted by the 64 collectors' offices showing 
the numbers of Form 1040A, collector returns. Form 
1040, and agent returns, Form 1040, filed. Since all 
agent returns. Form 1040, with adjusted gross income 
$25,000 and over were received and counted in Wash- 
ington, these were subtracted from the number of agent 
returns submitted by each collector to derive the popula- 
tions with respect to Form 1040 returns with adjusted 
gross income under $25,000. 

Separate systems of weighting were used for the na- 
tional tabulations and for the State tabulations. The 
weights for the national tabulations were based on na- 
tionwide stratum populations obtained by summing the 
stratum populations reported by the 64 collection dis- 
tricts. The separate collection office stratum popula- 
tions provided the basis for independent collection office 
weights for the State tabulations. 

Although the sampling pattern for 1951 called for 
many distinct strata for sample selection and popula- 
tion determination purposes, it was possible to achieve 
a substantial degree of simplification in the tabulating 
and weighting operations by combining multiple strata, 
into the following five groups: (1) Form 1040A, (2) 
collector returns, Foi-m 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. 

Table A presents, for each of the five estimating 
strata, the number of returns in the population, the 
number of returns in the sample, the prescribed sam- 
pling rate, and the actual sampling rate. 

Table A.— INDIVIDUAL RETURNS FOR 1951: NUMBER OF RETURNS 
FILED AND NUMBER OF RETURNS IN SAMPLE BY ESTIMATING 
STRATA 



Estimating strata 


Number of 

returns 

filed 


Number 

of re- 
turns in 
sample 


Sampling per- 
cent 


Actual 


Pre- 
scribed 


Form 1040A 


14, 285, 576 
38,19.3,321 

2. 638, 430 

242,260 

87,422 


42,683 
112, 597 

261,234 

60,565 

87,422 


0.299 
.295 

9.901 

25.000 

100.000 


0? 


Collector returns, Form 1040 .- . 


3 


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


10 


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


25 


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


100 






Grand total, all returns 


55,447,009 


564,501 













Sampling varidbility. — Because the data in this vol- 
ume are tabulated from a sample of returns filed, they 
are subject to sampling variability. The actual and rel- 
ative amounts of sampling variability applicable to 
specific frequencies for each of three levels of adjusted 
gross income are shown in table B. No sampling vari- 
abilities are shown for money amounts. Each of the 
various income areas constituting an independent esti- 
mating stratum has its own variability pattern; accord- 
ingly, the relative errors are presented separately for 
three distinct income areas. Returns in the adjusted 
gross income area under $8,000 are a composite group of 
collector returns contributing more than 99 percent of 
the total population and agent returns contributing less 
than 1 percent. Relative errors for this group are based 
on the collector returns component since the effect on 
relative error of agent returns with adjusted gross in- 
come under $8,000 is almost negligible. 



Table B.— SAMPLING VARIABILITY AT SELECTED FREQUENCY LEVELS 



If the 
number 
of returns 
in a cell 
of a table 
is — 


Returns with adjusted gross 
income under $8,000 


Returns with adjusted gross 
income from $8,000 to $25,000 


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


Then the number 

for that cell of the 

population lies in 

the range — 


And the rela- 
tive sampling 
error ex- 
pressed as 
a percentage 
IS- 


Then the num- 
ber for that 
cell of the 
population lies 
In the range— 


And the rela- 
tive sampling 
error ex- 
pressed as 
a percentage 
is— 


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


And the rela- 
tive sampling 
error e.\- 
pressed as 
a percentage 
is— 


100 




C') 
(') 
(') 

73 
52 
36 
22 
16 
13 
12 
7 
5 
4 
4 
2 


40- 160 

365- 635 

800- 1,200 

2, 225- 2, 775 

4,600- 5,400 

9, 40O- 10, 600 

24,000- 26,000 

48, 500- 51, 500 

73, 500- 76. 500 

98. 000-102, 000 

247, 500-252, 500 

495,000-505,000 


60 
27 
20 
11 
8 
6 
4 
3 
2 
2 
1 
1 


65- 135 

420- 580 

880- 1,120 

2,325- 2,675 

4, 750- 5, 250 

9,600- 10,400 

24, 500- 25, 500 

49,000- 51,000 

74, 250- 75. 750 

99, OOO-lOl, 000 


35 


500 




16 


1,000 




12 


2,500 
5,000 
10,000 
25,000 
50,000 
75,000 
100,000 
250,000 


675- 4, 325 

2, 400- 7, 600 

6, 400- 13, 600 

19, 500- 30, 500 

42. 000- 58, 000 

65, 250- 84, 750 

88,000- 112,000 

232.500- 267,500 

475, 000- 525, 000 

720, 000- 780, 000 

960,000-1,040,000 

1, 960, 000-2, 040, 000 


7 
5 
4 
2 
2 
1 
1 


600,000 






750.000 






1.000,000 











2,000,000 





















1 Relative error more than 100 percent. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



21 



In computing the limits of variation and relative 
samplinfj error of a fjiven frequency, a range was used 
such that the chances are sliglitly over 19 out of 20 that 
the frequency as estimated from the sample talnilation 
differs from the actual frexpiency, which wovdd have 
resulted from tabulation of the entire po]>ulation, by 
less than the percentage shown in the table. Specific 
cell frequencies shown for any adjusted gross income 
class are subject to maximum variation of less than 100 
percent. Frequencies subject to maxinuun variation of 
more than 100 percent and associated data are not sep- 
arately shown since they are considered too unreliable 
for general use ; they are however included in the totals. 
ISecause collector returns account for the great ma- 
jority of taxable returns with adjusted gross income 
under $5,000, and of nontaxable returns, the variabil- 
ities indicated for the "Under $8,000" range are gen- 
erally ajiplicable to the summary data for taxable re- 
turns with adjusted gross income under $5,000 ar.d to 
the summary data for nontaxable returns. 

Summary data for taxable returns with adjusted 
gro.ss income of $5,000 and over, as well as totals of all 
taxable returns and grand totals of all returns, are com- 
posites of the various estimating strata, and sampling 
variabilities at specific levels are not constant, but de- 
pend on the interrelationship of the contributing strata. 
The variability patterns indicated above are not appli- 
cable to summary data derived from multiple strata. 

The extent of sampling variability of data presented 
in table 4 has not been determined. Since no sampling 
controls were instituted with respect to sources of in- 
come, and since total income from any source could 
extend over an indefinite range, tliere may be consid- 
erable sampling error in the data shown in this table. 

Specific consideration has not been given to asso- 
ciated 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 sampling 
rates in the higlier income areas, generally serve to 
limit sampling variability with respect to amounts of 
adjusted gross income and all characteristics related 
to it. 

An exception occui-s in the case of returns with no 
adjusted gi-oss income. These returns with adjusted 
gross deficit were not stratified independently, but were 



classified and .sampled with the much larger groups of 
returns with adjusted gross income. (\)nsequently, the 
sami)le obtained of this extremely heterogeneous group 
of returns with adjusted gross deficit was generally 
inadequate. For this reason data associated with such 
returns may be subject to mai-ked sampling variability. 

In tables 15 and 16, which i)resent distributions of 
businesses by size of total receipts and by size of net 
I)rofit respectively, the data are shown for selected in- 
dustrial groups and size classes without regard to the 
extent of .sampling variability. Accordingly, data for 
cells with relatively few businesses may be subject to 
large sampling variability and should be used with 
caution. 

Data by States were tabulated from returns with ad- 
justed gross income only, since returns with adjusted 
gross deficit were too few and the sampling variability 
too great to permit presentation on a State basis. 
Otherwise the same sample served as a basis for both 
the national and the State distributions, and the na- 
tional stratum population to which sample data were 
extended equals the total of the State populations. 
However, slight discrepancies exist between items ag- 
gregated in the State tables and corresponding items as- 
sociated with returns with adjusted gross income in the 
national tables. These discrepancies are the result of 
(a) the dual system of weighting, involving one series 
of weights uniforndy applicable to all collection districts 
for the national distributions and an independent series 
of weights for each collection district for the State dis- 
tributions, and (b) the use of rounded weighting 
factors. 

Data for industrial subgroups are not shown in table 
14 if the number of businesses falling in a subgi-oup is 
subje<_'t to a sampling variability of more than 30 per- 
cent. However, all data for the subgroups are included 
in the totals for the respective industrial group. 

The sampling variabilities associated with amounts 
of total receipts from business and amounts of net 
profit or loss were not detei'niined. Because no sam- 
pling controls were established with respect to these 
items, and total receipts up to $50,000 could have been 
reported on collector returns, and total receipts reported 
on agent returns may extend over an indefinite range, 
these items may be subject to considerable sampling 
error. 



TABLES FOR INDIVIDUAL RETURNS, 1951 

Page 

Number of returns, adjusted gross income, and tax, with percentage 
distributions: 

1 . By adjusted gross income classes 25 

la. Aggregated from highest adjusted gross income class 26 

lb. Aggregated from lowest adjusted gross income class 27 

Sources of income, total deductions, taxes, and frequencies — by ad- 
justed gross income classes: 

2. Income or loss from each source, total deductions, exemption, 

taxes, taxpayments, and overpayment 28-33 

Frequency distributions — by patterns of income: 

3. Selected patterns by adjusted gross income classes 34-35 

4. Selected patterns by size of specific source 36-38 

5. Selected patterns by adjusted gross income classes and by 

size of a specific source 39-54 

Tax analysis — by adjusted gross income classes: 

6. Normal tax and surtax, alternative tax, and self-employment 

tax 55-57 

7. Returns with tax overpayment or with tax due, by types of 

taxpayment 58-60 

Marital status — by adjusted gross income classes: 

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

tax 61-63 

9. Frequency distribution of returns — by types of tax and by 

number of exemptions other than age or blindness 64-69 

10. Returns with itemized deductions and with surtax net in- 

come — by surtax net income brackets 70-75 

Capital gains and losses — by adjusted gross income classes: 

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

over, and capital gain or loss reported 76-79 

States and Territories: 

1 2. Selected sources of income and taxes 80 

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

by adjusted gross income classes 81—87 

Sole proprietorships — by selected industrial groups: 

14. Number of businesses, total receipts, and net profit 88 

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

by size of total receipts; businesses with net profit by 
selected industrial groups and businesses with net loss in 
aggregate 89-91 

16. Frequency distribution of number of businesses with net 

profit — by size of net profit 92 



23 



INDIVIDUAL INCOME TAX RETURNS FOR IMl 



25 



Table 1. -INDIVIDUAL RETURNS FOR 1951, BY ADJUSTID GROSS INCOME CUSSES: NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND TAX LIABILITY, »ITH PERCENTAGE DISTRIBUTIONS 

[Taxable and nontaxable ] 



Adjusted gross income claaaea' 



Percent 
of total 



Adjusted gross Income* 



( Thoaaanti 
dotlarui 



Percent 
of total 



Tax liability' 



dollar*) 



Percent 
of total 



Returns with adjusted gross income: 

Under 1600 

600 under 750 

750 under 1 ,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total 

Returns with no adjusted gross income" 

Grand total 



3,832 226 
1,172,730 
2,236,642 
2,527,928 
2,339,102 

2,411,885 
2,548,023 
2,557,985 
2.537,125 
2,640,844 

2,601,962 
5,254,640 
4,743,321 
4,031,056 
3,239,016 

4,117,062 

2,265,919 

1,212,879 

691,349 

416,614 

278,048 
195 ,461 
149,769 
115,990 
92,642 

295,950 
154,776 

93,697 
100,175 

49,670 

27,351 

16,722 

10,657 

7,416 

5,310 

12.047 

4,008 

1,734 

960 

830 

382 
389 
134 



55,042,597 
404,412 



7.0 
2.1 
4.1 
4.6 
4.2 



4.6 
4.7 
4.8 

4.7 
9.5 
3.6 
7.3 
5.9 

7.5 
4.1 
2.2 
1.3 



(') 
(') 
(') 
(') 
(') 

(') 
(') 
(') 
(') 
(') 

(') 
(') 
(') 
(') 
(') 



(') 



1,301,339 
790,857 
1,962,041 
2,833,632 
3,208,161 

3,914,274 
4,778,709 
5,434,694 
5,141,979 
6,931,834 

7,432,627 
17,075,692 
17,754,633 
17,100,476 
15,429,651 

22,442 072 

14,619,909 

9,026,856 

5,340,077 

3,938,409 

2,910,508 
2,242,015 
1,867,314 
1,563,131 
1,341,860 

5,078,669 
3,447,350 
2,556,417 
3,442,697 
2,208,6X 

1,492,534 

1,081,194 

796,223 

623,067 

502,940 

1,441,201 
637,244 
386,299 
260,726 
283,738 

169,911 
234,010 
115,684 
92,565 
77,761 

68,979 
38,927 
22,036 
44,322 






(') 



(') 



0.6 
.4 
1.0 
1.4 
1.6 

1.9 
2.4 
2.7 

3.0 
3.4 



3.7 
8.4 
7.6 

11.0 
7.2 
4.4 
2.9 
1.9 

1.4 

1.1 

.9 



2.5 

1.7 
1.3 
1.7 
1.1 

.7 
.5 
.4 
.3 

.2 

.7 
.3 
.2 
.1 
.1 



100.0 



203,097,033 
'760,543 



100.0 
(') 



941 
3 942 

50,003 
110,520 
139,795 

202,055 
272,947 
330,722 
408,734 
470,873 

547,487 
1,310,178 
1,457,905 
1,511,U6 
1,435,820 

2,373,334 

1,745,199 

1,161,307 

804,431 

568,641 

440,032 
352,373 
307,923 
268,407 
239,292 

934,760 
762,668 
629,951 
966,140 
7U ,414 

536,448 
420,194 
327,672 
270,563 
224,690 

687,958 
356,202 
208,144 
144,302 
160,848 

99,065 
141,470 
69,988 
57,800 
43,733 

46, 174 
25,237 
14,550 
26,160 



24,438,743 

330 



(') 
(') 



0.2 
.5 
.6 



1.1 
1.4 
1.7 
1.9 

2.2 

5.4 
6.0 
6.2 
5.9 

9.7 
7.1 
4.8 
3.3 
2.3 

1.3 
1.4 
1-.3 
1.1 

1.0 

4.0 
3.1 
2.6 
4.0 
2.9 

2.2 

1.7 

1.3 

1.1 

.9 

2.3 

1.5 

.9 



100.0 



55,447,009 



C) 



'202,336,485 



(') 



24,439,073 



(') 



For footnotes, see pp. 92-9<i; for ertent to which data are estimated, see pp. 19-21. 



26 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



T«hl, 1« -INDIVIDOAL BETDRNS FOR 1951, flCGHEGATED FHOM HIGHEST ADJUSTED GROSS INCOME CLASS: NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND TAX LIABILITY, WITH 

PERCENTAGE DISTRIBUTIONS 

(Taxable and nontaxable] 



Adjusted gross IncOTie^ 

(DollBrs) 



Returns with adjusted gross income; 

15,000,000 or more 

4,000,000 or more 

3,000,000 or more 

2,000,000 or more 

1,500,000 or more 

1,000,000 or more 

750,000 or more 

500,000 or more 

400,000 or more 

300,000 or more 

250 ,000 or more 

200,000 or more 

150,000 or more 

100,000 or more 

90,000 or more 

80,000 or more 

70,000 or more 

60,000 or more 

50,000 or more 

40,000 or more 

30,000 or more 

25 ,000 or more 

20,000 or more 

15,000 or more 

14,000 or more 

13,000 or more 

12 ,000 or more 

11,000 or more 

10,000 or more 

9,000 or more 

8,000 or more 

7,000 or more 

6,000 or more 

5,000 or more 

4,500 or more 

4,000 or more 

3,500 or more 

3,000 or more 

2,750 or more 

2,500 or more 

2 ,250 or more 

2,000 or more 

1 ,750 or more 

1,500 or more 

1,250 or more 

1,000 or more 

750 or more 

600 or more 

All returns 



5 
10 
21 
49 
94 

171 

305 

694 

1,076 

1,906 

2,866 

4,600 
8,608 
20,655 
25,965 

33,381 
44,038 
60,760 
88,111 
137,781 

237,956 
331,653 
486,429 
782,379 
875,021 

991,011 
1,140,780 
1,336,241 
1,614,289 
2,030,903 

2,722,252 
3,935,131 

6,201,050 
10,318,112 
13,557,128 

17,588,134 
22,331,505 
27,586,145 
30,188,107 
32,828,951 

35,416,076 
37,974,061 
40,522,084 
42,933,969 
45,273,071 

47,800,999 
50,037,641 
51,210,371 
55,042,597 



Percent 
of total 



(') 
(', 
(') 
(') 
(') 

(') 
(') 
(') 
(') 
(') 

(') 
(') 
(') 
(') 
(') 



0.1 
.1 
.1 



1.4 
1.6 

1.8 
2.1 
2.4 
2.9 

3.7 

4.9 
7.1 
11.3 
18.7 
24.5 

32.0 
40.6 
50.1 
54.8 
59.6 

64.3 
69.0 
73.6 

78.0 
82.3 

86.8 
90.9 

93.0 
100.0 



Adjusted gross Income^ 



(Thousand 
dollars) 



44 322 
66,408 
105,335 
174,314 
252,075 

344,640 
460,324 
694,334 
864,245 
1,147,983 

1,408,709 
1,795,008 
2,482,252 
3,923,453 
4,426,393 

5,054,460 
5,850,688 
6,931,882 
8,424,416 

10,633,050 

14,075,747 
16,632,164 
20,080,014 
25,158,683 
26,500,543 

28,063,674 
29,930,988 
32,173,003 
35,083,511 
39,021,920 

44,861,997 
53,888,853 
68,508,762 
90,950,834 

106,380,485 

123,480,961 
141,235,644 
158,311,336 
165,793,963 
172,725,797 

178,367,776 
184,302,470 
189,081,179 
192,995,453 
196,203,614 

199,042,296 
201,004,337 
201,795,194 

203,097,033 



Percent 
of total 






0.1 

.1 
.1 



.7 

.9 

1.2 

1.9 

2.2 

2.5 
2.9 
3.4 
4.1 
5.2 

6.9 
8.2 
9.9 

12.4 
U.O 

13.8 
14.7 
15.8 
17.3 
19.2 

22.1 
26.5 

33.7 
44.8 
52.4 

60.8 
69.5 
77.9 
81.6 
35.0 



90.7 
93.1 
95.0 
96.6 

93.0 

99.0 
99.4 
100.0 



Tax liability^ 



( Thousand 
dollars) 



26 160 
40 710 
65,947 
112,121 
155,854 

213,654 
283,642 
425,112 
524,177 
685,025 

829,827 
1,037,971 
1,394,173 
2,082,131 
2,306,821 

2,577,389 
2,905,061 
3,325,255 
3,861,703 
4,576,117 

5,542,257 
6,172,203 
6,934,876 
7,919,636 
8,158,928 

8,427,335 
8,735,258 
9,087,631 
9,527,713 
10,096,354 

10,900,835 
12,062,142 

13,807,341 
16,185,675 
17,621,495 

19,132,641 
20,590,546 
21,900,724 
22,448,211 
22,919,084 

23,327,818 
23,658,540 
23,931,487 
24,133,542 

24,273,337 

24,383,857 
24,433,860 
24,437,802 
24,433,743 



Percent 
of total 



0.1 
.2 

.3 
.5 



1.2 


7 


1.7 


8 


2.1 


9 


2.3 


10 


3.4 


11 


4.2 


12 


5.7 


13 


8.5 


14 


9.4 


15 


10.5 


16 


11.9 


17 


13.6 


18 


15.8 


19 


13.7 


20 


22.7 


21 


25.3 


22 


28.4 


23 


32.4 


24 


33.4 


25 


34.5 


26 


35.7 


27 


37.2 


28 


39.0 


29 


41.3 


30 


44.6 


31 


49.4 


32 


56.5 


33 


66.2 


34 


72.1 


35 


78.3 


36 


84.3 


37 


89.6 


33 


91.9 


39 


93.3 


40 


95.5 


41 


96.8 


42 


97.9 


43 


93.8 


44 


99.3 


45 


99.8 


46 


99.9 


47 


99.9 


48 


100.0 


49 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



27 



Table Ib.-INDIVIDUAL RETUHNS FOR 1951, AOOREGATED FROM LOIKEST ADJUSTED GROSS INCOME CLASS: 

PERCEtfTACE DISTRIBUTIONS 

[Taxable and nontaxable! 



NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND TAX LIABILITY, *ITH 



Adjusted gross Income^ 

(DolUrai 



Returns with adjusted gross Income: 

Under »600 

Under 750 

Under 1,000 

Under 1,250 

Under 1 ,500 

Under 1 ,750 

Under 2,000 

Under 2,250 

Under 2,500 

Under 2,750 

Under 3,000 

Under 3,500 

Under 4,000 

Under 4,500 

Under 5,000 

Under 6,000 

Under 7,000 

Under 8,000 

Under 9,000 

Under 10,000 

Under 11,000 

Under 12,000 

Under 13,000 

Under 14,000 

Under 15,000 

Under 20,000 

Under 25,000 

Under 30,000 

Under 40,000 

Under 50,000. 

Under 60,000 

Under 70,000 

Under 80,000 

Under 90,000 

Under 100,000 

Under 150,000 

Under 200,000 

Under 250,000 

Under 300,000 

Under 400,000 

Under 500,000 

Under 750,000 

Under 1,000,000 

Under 1,500,000 

Under 2,000,000 

Under 3,000,000 

Under 4,000,000 

Under 5,000,000 

All returns 



3,832,226 

5,004,956 
7,241,596 
9,769,526 
12,108,628 

14,520,513 
17,068,536 
19,626,521 
22,213,646 
24,854,490 

27,456,452 
32,711,092 
37,454,413 
41,485,469 
44,724,485 

48,841,547 
51,107,466 
52,320,345 
53,011,694 
53,428,308 

53,706,356 
53,901,817 
54,051,586 
54,167,576 
54,260,218 

54,556,168 
54,710,944 
54,304,641 
54,904,816 
54,954,486 

54,981,837 
54,998,559 
55,009,216 
55,016,632 
55,021,942 

55,033,989 
55,037,997 
55,039,731 
55,040,691 
55,041,521 

55,041,903 
55,042,292 
55,042,426 
55,042,503 
55,042,548 

55,042,576 
55,042 587 
55,042,592 
55,042,597 



Percent 
of total 



7.0 
9.1 
13.2 
17.7 
22.0 

26.4 
31.0 
35.7 
40.4 
45.2 

49.9 
59.4 
68.0 
75.4 
81.3 

88.7 
92.9 
95.1 
96.3 
97.1 

97.6 
97.9 
98.2 
98.4 
98.6 

99.1 
99.4 
99.6 
99.7 
99.8 

99.9 
99.9 
99.9 
99.9 
99.9 

99.9 
99.9 
99.9 
99.9 
99.9 

99.9 
99.9 
99.9 
99.9 
99.9 

99.9 
99.9 
99.9 

100.0 



Adjusted gross Income^ 



lioltMfM) 
121 



1,301,839 
2,092,696 
4,054,737 
6,893,419 

10,101,580 

14,015,854 
18,794,563 
24,229,257 
30,371,236 
37,303,070 

44,785,697 
61,861,389 
79,616,072 
96,716,548 
112,146,199 

134,588,271 
149,208,180 
158,235,036 
164,075,113 
168,013,522 

170,924,030 
173,166,045 
175,033,359 
176,596,490 
177,938,350 

183,017,019 
186,464,869 
189,021,286 
192,463,983 
194,672,617 

196,165,151 
197,246,345 
198,042,573 
198,670,640 
199,173,580 

200,614,781 
201,302,025 
201,688,324 
201,949,050 
202,232,788 

202,402,699 
202,636,709 
202,752,393 
202,844,958 
202,922,719 

202,991,698 
203,030,625 
203,052,711 
203,097,033 



Percent 
of total 



0.6 
1.0 
2.0 
3.4 
5.0 

6.9 
.9.3 
11.9 
15.0 
18.4 

22.1 
30.5 
39.2 
47.6 
55.2 

66.3 
73.5 
77.9 
80.8 
32.7 

84.2 
85.3 
86.2 
87.0 
87.6 

90.1 
91.3 
93.1 
94.8 
95.9 

96.6 
97.1 
97.5 
97.8 
98.1 

98.8 
99.1 
99.3 
99.4 
99.6 

99.7 
99.8 
99.8 
99.9 
99.9 

99.9 
99.9 
99.9 

100.0 



Tax liability' 



( TTiouaand 
ttotUraJ 

m 



941 

4,883 

54,886 

165,406 

305,201 

507,256 

780,203 

1,110,925 

1,519,659 

1,990,532 

2,538,019 
3,848,197 
5,306,102 
6,817,248 
8,253,068 

10,631,402 
12,376,601 
13,537,908 
14,342,389 
14,911,030 

15,351,112 
15,703,485 
16,011,408 
16,279,815 
16,519,107 

17,503,867 
18,266,535 
18,896,486 
19,862,626 
20,577,040 

21,113,488 
21,533,632 
21,861,354 
22,131,922 
22,356,612 

23,044,570 
23,400,772 
23,608,916 
23,753,718 
23,914,566 

24,013,631 
24,155,101 
24,225,089 
24,282,889 
24,326,622 

24,372,796 
24,398,033 
24,412,583 
24,438,743 



Percent 
of total 



(') 
(«) 

0.2 
.7 

1.2 

2.1 
3.2 
4.5 
6.2 
8.1 

10.4 
15.7 
21.7 
27.9 
33.8 

43.5 
50.6 
55.4 

58.7 
61.0 

62.8 
64.3 
65.5 
66.6 
67.6 

71.6 
74.7 
77.3 
81.3 
84.2 

36.4 
83.1 
89.5 
90.6 
91.5 

94.3 
95.8 
96.6 
97.2 
97.9 

98.3 
98.8 
99.1 
99.4 
99.5 

99.7 
99.3 
99.9 

100.0 



9 

10 

11 

12 
13 

L4 
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 
48 
49 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



328641 0—55- 



28 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 2.-INDIVIDUM. RETURNS FOR 1951, BY TAXABLE AND NONTAXABLE RETURNS AND BY ADJUSTED GROSS INCOME CLASSES: NUMBER OF RETURNS, FREQUENCIES AND AMOUNTS OF INCOME (E LOSS 
COMPRISING ADJUSTED GROSS INCOME, AMOUNTS OF ADJUSTED GROSS INCOME, EXEMPTION, AND INCOME TAX LIABILITY, AND FREQUENCIES AND AMOUNTS OF TAX PAYMENTS AND OVERPAYMENT; ALSO 
SELECTED ITEMS AND FREQUENCIES FOR RETURNS WITH ITEMIZED DEDUCTIONS 

PART I. - ALL RETURNS 



Adjusted gross Income classes^ 
(Dotlari) 



Total 

number of 

returns 



Salaries and wages 



Number of 
returns 



(Thotiaend 
dollars} 



Number 
of 

returns^' 



( Thtmtand 
dollars) 



Number 
of 

returns ^^ 



Amount ^^ 



C Thousand 
dollars) 



Annuities and 
pensions 



( Thousand 
dollars) 



Rents and royalties 



Net profit 



Amount^' 

{ Thousand 
dollars) 



Amount ^^ 

( Thousand 
dollars) 

(13) 



Taxable returns: 
No adjusted gross income'. 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,S50 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

U,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000... 
1,000,000 under 1,500,000. 

1,500,000 under 2,000.000. 

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

3,000,000 under 4,000,000. 

4,000,000 under 5,000,000. 

5,000,000 or more 



Total taxable returns. . . 

Nontaxable returns:*" 
No adjusted gross income' . . . 

Under $600 

60O under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4,500 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 
""re. 



11,813 

72,169 

409,470 

1,342,347 

1,456,189 

1,522,669 
1,649,116 
1,665,604 
1,976,775 
1,996,170 

2,052,248 
2,239,880 
4,593,425 
4,370,310 
3,883,585 

3,088,728 
4,117,062 
2,265,919 
1,212,879 
691,349 

416,614 
278,048 
195,461 
149,769 
115,990 

92,642 
295,950 
154,776 

93,697 
100,175 

49,670 
27,351 
16,722 
10,657 
7,416 

5,310 

12,047 

4,008 

1,734 

960 

830 
382 
389 
134 
77 

45 
2S 



4,370 

12,024 

337,824 

1,177,574 

1,289,474 

1,305,735 
1,424,039 
1,446,856 
1,739,506 
1,778,817 

1,832,940 
2,025,172 
4,224,416 
4,073,759 
3,651,852 

2,897,744 
3,840,229 
2,074,401 
1,065,838 
584,509 

331,179 
208,946 
139,069 
102,972 
76,492 

59,285 
185,295 
95,361 
56,492 
60,091 

30,627 
17,281 
10,579 
6,805 
4,803 

3,378 
8,362 
2,776 

1,209 
665 

611 
274 
275 
85 
51 

34 
16 



3,493 

7,658 

232,276 

1,010,936 

1,407,712 

1,738,723 
2,229,633 
2,619,185 
3,568,245 
4,066,690 

4,654,653 
5,631,861 
13,297,971 

14,827,010 
15,021,322 

13,300,945 
20,199,057 
12,737,542 
7,453,384 
4,491,567 

2,740,379 
1,858,767 
1,304,827 
1,021,414 
795,780 

645,990 
2,308,530 
1,456,628 

986,689 
1,255,307 

764,992 
504,892 
347,112 
241,407 
185,824 

142,320 
372,495 
139, 8X 
66,081 
37,078 

40,924 
16,509 
17,628 
6,446 
1,006 

1,842 
853 

217 
18 
141 



C") 
(") 
7,831 
21,610 
31,139 

39,695 
68,266 
69,926 
69,967 
76,382 

91,083 
93,976 
210,427 
208,408 
223,937 

202,006 
400,393 
306,595 
236,022 
175,346 

138,201 
105,387 
84,225 
68,393 
56,802 

47,150 
163,452 
95,389 
62,137 
70,246 

37,416 

21,672 

13,617 

6,867 

6,255 

4,522 
10,552 
3,613 
1,580 
671 

771 
352 
369 
128 
74 

42 
28 
11 



38,190,110 



145,761,793 



392,599 

3,760,057 

763,260 

894,295 

1,071,739 

816,433 
762,769 
882,419 
581,210 
590,955 

588, 596 
362,062 
661,215 

373,011 
147,471 
150,288 



70,350 

1,336,294 

596,381 

622,060 

766,760 

604,723 
600,326 
712,176 
483,223 
501,582 

511,753 
321,241 
607,590 
340,204 
136,537 
133,369 



141,505 
1,139,292 
388,638 
522,384 
835,112 

783,669 
931,651 

1,282,112 
984,256 

1,139,067 

1,290,750 

896,927 

1,904,955 

1,240,759 

569,926 

668,901 



25,578 
58,684 
35,708 
71,087 
64,303 

55,341 
36,714 
33,385 
26,566 
22,787 

19,448 
13,274 
15,018 
8,581 
4,471 
7,920 



12,798,399 



14,719,904 



500,865 



55,447,009 



48,538,699 



160,481,697 



4,038,391 



45,128,897 
10,318,112 



39,570,691 



98,338,217 
62,143,480 



1,917,901 
2, 120,490 



(") 
(") 
2,566 
6,370 
10,171 

16,680 
31,869 
29,655 
36,562 

30,019 

42,892 
38,001 
102,234 
79,869 
97,359 

108,982 
215,187 
174,321 
163,945 
150,497 

149,235 
127,259 
115,663 
109,687 
105,787 

92,725 
404,406 
326,531 
276,146 
425,450 

309,763 
246,660 
194,785 
154,628 
132,874 

112,132 
359,342 
199,297 
122,844 
85,282 

96,522 
60,246 
87,112 
43,469 
41,358 

25,065 
27,564 
9,563 
13,148 
32,964 



1,923 

1,417 

15,993 

37,213 

44,106 

70,665 
100,154 

99,502 
106,011 
119,116 

119,012 
144,415 
278,499 
296,185 
294,439 

277,945 
490,231 
344,358 
242,021 
169,949 

127,132 
93,523 
71,334 
59,870 
48,662 

40,031 
139,916 
61,155 
53,064 
60,172 

31,887 
18,627 
11,713 
7,673 
5,455 

3,916 
9,306 
3,255 
1,422 
813 

713 
331 
349 
122 
68 

42 
27 
10 

5 
5 



673 

41 

2,109 

5,884 

8,667 

14,326 
21,527 
24,375 
27,079 
27,181 

30,820 
28,244 
57,702 
59,693 
57,642 

60,453 
96,498 
79,396 
76,827 
56,678 

49,325 
41,393 
33,873 
34,012 
29,150 

26,610 
102,492 
71,156 
56,769 
77,429 

51,760 
36,028 
25,427 
18,280 
1A,557 

11,247 
31,971 
14,334 
7,828 
4,696 

5,382 
2,804 
3,592 
1,532 
1,152 

585 
966 
114 
226 
2,311 



(") 

1,357 
4,759 

5,800 

10,197 
20,373 
16,008 
23,455 
19,404 

17,353 
15,992 
29,946 
27,505 
29,561 

16,387 
30,052 
24,001 
12,713 
9,834 

7,246 
5,122 
4,151 
2,987 
2,889 

2,253 
7,968 
4,346 
2,811 
3,579 

2,114 

1,220 

833 

635 

412 

327 
907 
348 
166 
104 

88 
32 

42 

13 



(") 

608 
2,581 
3,685 

8,434 
19,175 
17,357 
19,425 
13,703 

16,639 
8,753 
27,698 
25,650 
25,372 

10,994 
21,161 
17,927 
9,860 
8,853 

6,517 
4,957 
4,586 
4,027 
3,583 

2,410 
9,979 
6,554 
4,618 
6,500 

3,629 
2,944 
1,570 
1,668 
1,136 

946 

3,074 

1,559 

684 

635 

461 
154 
304 
150 
92 



1,978 
3,215 
13,688 
39,949 

41,870 

64,511 
78,427 
87,285 
99,035 
99, 523 

107,531 
123,681 
246,076 
265,032 
264,326 

223,264 
339,925 
224,686 
136,933 
67,909 

61,002 
45,444 
35,397 
28,525 
23,118 

18,884 
65,405 
36,956 
24,192 
27,358 

U,829 
8,216 
5,182 
3,372 
2,390 

1,681 

4,003 

1,464 

607 

337 

306 
143 
139 
49 
26 

21 
10 
9 
1 
3 



1,447 
1,109 
4,157 
15,189 
19,042 

28,759 
42,653 
47,275 
46,234 
56,488 

64,926 
70,877 
126,697 
134,413 
126,458 

120, 518 
237,516 
164,130 
138,539 
97,572 

86,151 
69,134 
62,710 
53,372 
48,147 

42,303 
164,292 
113,690 

69,713 
124,871 

77,009 
52,323 
37,594 
26,396 
22,280 

16,971 
49,728 
24,002 
13,880 
9,433 

8,807 
6,008 
7,583 
3,224 
1,116 

233 

643 

3,765 

54 

24 



C") 

2,444 

2,065 

7,963 

6,915 

12,671 
20,477 
20,326 
20,797 
29,106 

28,740 
36,077 
91,442 
86,303 
92,669 

74,775 
115,844 
55,961 
37,308 
21,748 

14,605 

10,156 

7,418 

6,201 

4,577 

3,957 
13,266 
7,930 
5,028 
5,630 

2,686 

1,675 

1,199 

744 

573 

436 
994 
404 
20O 
125 

113 
65 
62 
31 
11 



(") 

1,274 

1,036 

1,477 

1,675 

3,900 
5,254 
7,800 
6,424 
6,852 

6,763 
9,042 
21,611 
21,254 
21,644 

18,258 
29,546 
19,318 
11,604 
8,521 

7,045 
4,943 
3,732 
3,637 
2,722 

2,779 
9,774 
7,316 
7,357 
10,024 

5,537 
4,024 
4,220 
2,658 
1,814 

1,620 
4,356 
2,815 
1,517 
1,370 

1,218 

1,037 

854 

614 

121 

22 
150 

1 
455 



4,123,959 



1,492,842 



369,329 



2,959,915 



2,763,457 



24,610 
11,102 
8,256 
22,775 
21,952 

22,777 
13,051 
13,436 
14,954 
13,501 

14,866 
6,695 
6,675 
6,616 
6,949 

16,074 



34,766 
95,731 
56,779 
102,335 
90,767 

77,760 
50,654 
46,574 
32,657 
25,820 

25,183 
16,012 
18,079 
12,940 
3,771 
10,267 



17,527 
17,922 
11,824 
25,714 
25,899 

22,415 
15,601 
15,047 
10,816 
9,633 

6,407 
5,879 
9,669 
4,546 
1,584 
8,890 



1,843 
23,424 
16,970 
38,680 
37,652 

29,850 

2i,o;i 

16,302 
12,222 
9,508 

7,486 

4,411 

5,438 

2,045 

(^M 

1,790 



493 
7,015 
7,167 
21,182 
28,392 

24,518 
21,618 
14,888 
14,637 
8,438 

8,744 
4,535 
3,641 
2,264 
(") 
1,218 



35,226 
132,614 

71,375 
113,229 
118,337 

86,960 
58,466 
62,566 
35,111 
34,412 

38,814 
19,726 
32,006 
16,712 
9,220 
10,919 



51,968 
47,056 
35,946 
67,396 
80,164 

60,946 
44,166 
50,380 
31,696 
29,364 

25,123 
17,906 
18,443 
7,095 
6,559 
15,674 



22,193 

16,022 
4,460 

10,555 
7,144 

6,500 
5,098 
9,538 
5,118 
7,134 

4,071 
4,424 
9,198 
6,115 
2,035 
2,983 



36,730 
5,882 
1,116 
4,829 
4,767 

1,947 
2,490 
3,506 
1,491 
1,547 

1,135 
1,697 
2,074 
1,603 
365 
11,000 



228,291 



700,097 



209,373 



229,001 



168,940 



675,705 



569,906 



82,179 



4,624,056 



1,702,215 



598,330 



499,809 



3,835,620 



381,156 



5,193,739 



2,706,694 
2,117,362 



635,809 



471,119 
127,211 



369,024 
U0,785 



2,637,096 
1,198,524 



1,657,215 



319,162 



218,235 
162,921 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



29 



TBbl« 2. -INDIVIDUAL RETURNS FOR 1951, BY TAXABLE AND NONTAXABU RETURNS AND BY ADJUSTED GROSS INCOffi CLASSES: NUMBER OF RETURNS, FREQUENCIES AND AMJUNTS OF INCOME OR LOSS 
COMPRISING ADJUSTED GROSS INCCME, AMOUNTS OF ADJUSTED GROSS INCOME, EXEMPTION, AND INCOME TAX LIABILITY, AND FRBJUENCIES AND AMOUNTS OF TAX PMMENTS AND OVERPAYMENT; ALSO 
SELECTED ITEMS AND FREQUENCIES FOR RETURNS »IIH ITOnZED DEDUCTIONS - Continued 

PART I. - ALL RETURNS - Continued 



Adjusted gross Income classes^ 

(DotUra) 



Business or profession 



Net profit 



Number 

of 
returns 



Amount*' 

f TheuaMnd 

dolUra) 

(IS) 



Number 

of 
returns 



Amount*" 

(Thoutand 
dollart) 

(171 



Partnership 



Net profit 



Number 

of 
returns 



( Thovtmntt 
dollar 9) 

[Ift) 



Number 

of 
re turns 



ABOunt'" 

( Thoummnd 
dolUra) 

(ZU 



Net operating 
loss deduction 



Number 

of 
returns 



Amount^* 



(Thouaand 
doltara) 

(23) 



Sales or exchanges 
of capital asseta 



Net gain 



Number 

of 
returns 



Amount** 

( Thouaaad 

dotlara) 

(26) 



Taxable returns: 

No adjusted gross income . . 

Under KiOO 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

U,000 under 15,000 

15,000 under 20,000 

20j0(X) i-rnder 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250, 0(X) under 300,000 

300,000 under 400,000 

400,000 under 500.000 

500,000 under 750,000 

750,000 under 1,000.000 

1,000,000 under 1,500,000. 

1,500,000 under 2,000,000. 
2,000,000 under 3,000,000. 
3,000,000 under 4,000,000. 
4,000,000 under 5,000,000. 
5.000.000 or nore 



Total taxable returns. . . 

Nontaxable returns;*'^ 

No adjusted gross income' .... 

Under »600 

eOO under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4,500 or more 

Total nontaxable returns 

Grand total 

Taxable returns with adjusted 

gross income under S5,CX)0 and 

nontaxable returns. 
Taxable returns with adjusted 

gross income of $5,000 or 

more. 



6,372 

50,918 

54,978 

127,649 

137,655 

199,687 
195,833 
184,340 
234,104 
230,723 

225,339 
233,108 
433,103 
362,588 
305,505 

248,072 
329,952 
225,640 
139,208 
105,687 

79,726 
61,897 
49,049 
39,387 
31,877 

26,568 
87,477 
44,632 
26,874 
27,203 

12,292 
6,246 
3,557 
2,168 
1,416 

996 
1,909 
579 
239 
106 

34 
61 
46 
12 
9 

5 

5 
2 



9,458 
27,533 
35,926 
101,087 
135,395 

228,461 
253,904 
283,302 
392,728 
420,751 

443,368 
493,991 
985,309 
880,752 
813,186 

713,363 
1,099,465 
940,972 
666,701 
607,334 

531,234 
466,804 
410,644 
360,323 
318,841 

288,548 
1,111,531 
722,619 
530,230 
657,817 

372,701 
223,744 
144,688 

100,030 
72, 101 

52,005 
120,883 
45,980 
20,620 
12,504 

7,061 
8,913 
7,796 
2,353 

1,680 

2,109 

1,447 

357 



3,637 
1,478 
2,384 
5,558 
4,894 

9,988 
14,768 
16,797 
26,083 
23, 692 

31,397 
31,825 
61,404 
62, 165 
50,515 

38,913 
50,983 
28,501 
19,262 
10,629 

8,244 
5,852 
4,103 
3,485 
2,995 

2,384 
8,373 
4,867 
3,403 
4,436 

2,545 
1,572 

1,075 
758 
608 

446 
1,233 
528 
261 
150 

156 
78 
81 
36 

17 



11,871 
1,331 
2,008 
3,168 
2,698 

10,520 
9,956 
12,848 
20, 516 
22,137 

22,558 
27,655 
45,677 
38,995 
30,790 

22,979 
47,553 
32,437 
22,270 
14,830 

15,574 
13,284 
8,244 
8,089 
7,019 

7,368 
30,425 
20,221 
19,068 
27,676 

18,675 
13,181 
9,372 
3,032 
7,328 

6,382 
17,079 
12,537 
7,039 
4,265 

4,707 
3,120 
2,863 
2,732 
809 

1,129 
326 
424 



1,960 
7,264 
12,004 
31,431 
27,080 

34,877 
37,626 
49,306 
48,775 
44,764 

58,706 
60,069 
113,308 
109,346 
90,804 

79,126 
123,140 
92,723 
73,510 
55,057 

44,003 
36,052 
23,913 
24,957 
20,736 

18,314 
62,343 
37,242 
25,662 
29,827 

15,807 
3,685 
5,625 
3,628 
2,486 

1,793 

4,086 

1,370 

532 

272 

238 
101 
92 
28 



4,652 
3,970 
7,559 
23,673 
26,059 

40,604 
49,984 
75,162 
82,393 
86,157 

116,426 
126,578 
263,976 

300,061 
260,090 

249,289 
429,122 
360,903 
369,647 
310,345 

266,342 
252,392 
225,493 
207,367 
139,334 

176,131 
705,792 
537,934 
443,065 
643,706 

431,395 
278,575 
211,446 
155,787 
119,153 

95,414 

263, Ul 

120,321 

54,375 

30,015 

30,333 
15,238 
17,429 
4,911 
4,752 

3,455 
2,238 
1,526 



1,337 
1,367 
2,074 

2,475 
3,731 
4,520 
4,131 
4,162 



6,926 
10,092 
13,583 
10,863 

7,021 
12,655 
12,789 
6,662 
5,030 

3,732 
2,849 
2,654 
1,976 
1,789 

1,253 
4,711 
3,160 
2,060 
2,471 

1,439 
924 
611 
442 
323 

260 
657 
295 
166 
101 

92 
45 
58 
26 
12 

5 
5 
2 
2 
2 



(") 
1,270 
349 
761 

C") 

693 
3,146 
1,934 
1,558 
1,615 

3,022 
3,457 
6,584 
9,443 
6,150 

7,503 
9,471 
9,982 
6,519 
5,088 

4,016 
3,342 
3,746 
3,477 
3,050 

3,129 

11,916 
7,226 
5,868 
9,937 

7,581 
4,924 
4,121 
2,388 
2,430 

2,422 
6,471 
3,586 
4,267 
1,648 

6,508 
1,343 
1,573 
1,216 

715 

948 

1,370 

196 

288 

82 



(") 
(") 
(") 

(") 
(") 
(") 
C") 
(*') 

(") 

CM 
1,502 
2,136 
2,516 

2,156 

2,136 

1,449 

474 

455 
353 
313 
293 
264 

152 
580 
364 

154 
180 

44 
27 
20 
11 
11 



15, 158 

C") 

") 



(") 
(") 
(") 
(•") 
(") 

(") 
(") 

1,672 
1,076 
1,946 

(") 
3,462 
3,055 
1,822 
637 

887 
501 
310 
477 
646 

219 
1,224 
1,337 

551 

716 

398 
206 
174 
60 
122 



(") 



1,948 
(") 

3,751 
12,007 
17,865 

25,365 
34,224 
33,829 
42,886 
51,385 

50,868 
62,888 

112,826 
97,394 

105,232 

100,884 
164,323 
126,038 
95,892 
73,655 

61,076 
46,371 
38,794 
33,337 
27,396 

23,342 
84,149 
52,009 
35,070 
41,729 

23,339 
13,922 
9,194 
6,098 
4,431 

3,274 
7,785 
2,353 
1,293 
722 

653 
307 
321 
113 
56 



1,625 

1,246 
4,429 
5,865 

11,480 
17, 198 
15,646 
20,596 
29,222 

24,615 
41,193 
78,020 
52,402 
65, 533 

65,977 
130,292 
126,491 
102,268 

88,270 

79,164 
64,476 
58,042 
53,322 
48,532 

44,330 
177,354 
136,261 
109,252 
160,934 

119,260 
89,886 
74,099 
58,504 
50,258 

46,343 
153,938 
96,578 
70,563 
49,585 

71,912 
44,119 
63,563 
35,459 
22,401 

41,310 

13,084 

13,496 

116 

10,111 



1,528,717 



8,676,755 



10,260 
251,961 

83,648 
148,214 
199,593 

152,537 
134,539 
157,696 
89,096 
99,161 

81,884 
44,877 
65,446 
40,168 
13,967 
19,699 



21,620 
82,749 
47,999 

110,726 
192, 146 

172,069 
180,803 
245,086 
146,366 
183,569 

165,794 
96,589 
156,279 
115,546 
41,777 
74,874 



250,077 
63,447 
13,350 
23,531 
24,499 

22,361 
16,934 
17, 124 
11,046 

10,039 

14,453 
5,527 
9,324 
5,939 
3,463 
3,510 



744,795 
63,495 
14,399 
19,932 
23,861 

20,556 
19,924 
17,546 
11,338 
9,362 

15,131 
8,226 

10,026 
9,898 
6,766 

20,891 



5,443 
31,030 
11,912 
12,940 
15,356 

13,619 
14,636 
12,910 
11,554 
7,832 

7,527 
3,093 
6,505 
6,465 
1,366 
1,640 



14,213 
12,736 
7,821 
9,258 

17,651 

12,553 
18,667 
16,421 
17,974 
13,811 

13,368 
5,332 
13,727 
10,494 
5,642 
4,072 



39,354 
6,197 
1,408 
2,434 
2,069 

2,434 
2,763 
2,414 
1,715 
1,746 

1,717 

(") 
3,402 
1,376 
1,716 

(") 



225,336 
4,217 
1,013 
1,170 
3,053 

2,651 
1,756 
6,395 

1,205 
2,083 

2,531 
(") 
5,034 
615 
3,413 



4,238 
(") 
(") 
(") 
CM 



(") 



53,510 
(") 
(") 
(") 



(") 
CM 



CM 
CM 



43,013 
37,160 
16,093 
35,873 
35,844 

39,221 
33,054 
32,696 
24,544 
23,345 

22,195 
11,973 
17,740 
15,397 
4,450 
6,673 



95,152 
21,577 
5,555 
16,009 
20,420 

20,903 
J9,777 
22,304 
17,195 
13,759 

17,883 
10,461 
20,764 
17,275 
3,241 
21,191 



495, 124 



1,016,696 



163,823 



194,290 



72,454 



267,884 



7,402 



399,771 



343,466 



18,162,541 



1,696,588 



1,692,545 



219,839 



459,082 



30,570 



105,179 



2,132,037 



3,282,421 



4,322,720 



1,304,909 



9,910,035 



167,091 



970,274 



722,271 



1,910,923 



6,960,122 



150,531 



69,308 



317,738 



141,344 



21,118 



1,153,872 



978,165 



778,743 



2,503,673 



For footnotes, see pp. 92-94; for extent to which data are estljnated, see pp. 19-21. 



30 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 2.-IKDIYIDUAL RETUHMS FXDE 1951, BY TAXABLE AND NONTAXABLE RETURNS AND BY ADJUSTED GROSS INCOME CLASSES: NUMBER OF RETURNS, FREQUENCIES AND AMDUNTS OF INCOME OR LOSS 
COMPRISING ADJUSTED GROSS INCOME, AMOUNTS OF ADJUSTED GROSS INCOME, EXEMPTION, AND INCOME TAX LIABILITY, AND FREQUENCIES AND AMOUNTS OF TAX PAYMENTS AND OVERPAYMENT; ALSO 
SELECTED ITEMS AND FREQUENCIES FOR RETURNS «ITH ITIMZED DEDUCTIONS - Continued 

PART I. - ALL RETURNS - Continued 



Adjusted gross income classes^ 
(Dollara) 



Sales or exchanges of 
capital assete-Con. 



Number 

of 
returns 



Amount ^^ 

(Thcxisand 
dollars) 

(27) 



Sales or exchanges of property 
other than capital assets 



Net gain 



Number 

of 
returns 



Amount^* 

(Thousand 
dollars) 

(E9I 



Amount ^^ 

(Thousand 
dollars) 

(SI) 



Income from estates 
and trusts 



Number 

of 
returns 



Amount 2* 



( Thousand 
dollars) 

(33) 



Miscellaneous income 



Number 
of 

returns^' 



Amount ^^ 



( Thousand 
dollars) 

(35) 



Adjusted CTO; 
income 



( Thousand 
dollars) 

(36) 



Exemption 



( Thousand 
dollars) 

(37) 



Taxable returns: 
No adjusted gross income'. 

Under $600 

6(30 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000.... 
1,000,000 under 1,500,000., 

1,500,000 under 2,000,000. 
2,000,000 under 3,000,000. 
3,000,000 under 4,000,000. 
4,000,000 under 5,000,000. 
5,000,CX)0 or more 



Total taxable returns. . 

Nontaxable returns: ^° 

No adjusted gross income . . . 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,0(X) 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 'Jnder 4,500 

4,500 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. 



2,239 
2,455 

4,850 
4,849 

4,971 
10,266 
9,679 
9,872 
12,883 

12,114 
12,821 
31,921 
29,584 
32,521 

26,277 
54,494 
29,156 
29,036 
19,975 

15,865 
13,330 
11,082 
8,991 
7,700 

7,429 

25,140 
15,542 
10,413 
12,207 

6,545 
3,873 
2,465 
1,597 
1,142 

786 

1,850 

595 

239 

130 

111 
49 
52 
15 



437,888 



21,911 

16,363 

4,769 

5,827 

5,837 

5,797 
3,093 
5,796 
4,460 
5,468 

3,063 
2,039 
3,741 
2,374 
1,377 
2,610 



94,525 



279,847 



2,052 
1,624 

1,667 
1,520 

2,539 
4,438 
5,205 
5,200 
5,036 

5,852 

5,246 
14,929 
12,144 
12,166 

11,062 
24,874 
14,420 
14,522 
9,038 

7,524 
6,279 
5,486 
4,735 
3,927 

3,791 
13,526 
8,988 
6,074 
7,519 

4,131 
2,494 
1,650 
1,074 
785 

547 

1,299 

453 

185 

100 

89 
38 

41 
12 
15 



(") 

(") " 

(") 

(41) 

1,366 
('') 
3,077 
1,417 
3,432 

2,106 
3,138 
9,230 
5,957 
5,578 

4,255 
6,480 
5,806 
4,935 
2,626 

1,884 

1,447 

1,040 

853 

666 

586 

2,161 

1,078 

736 

902 

399 
2M 
150 
90 
56 

41 
160 
57 
26 
19 






3,568 
2,434 
(") 
1,396 
2,785 



1,050 


3,123 
(41) 


804 

604 

2,254 


4,236 
3,143 
2,825 



1,943 
3,394 
3,930 
3,268 
2,916 

2,400 
5,126 
4,977 
5,911 
2,570 

2,467 
1,502 
1,437 
1,557 
837 

1,015 
3,642 
2,566 
1,583 
2,595 

1,472 
821 
654 
321 
188 

155 
803 
412 
192 
67 

353 
80 
626 
396 
16 



(") 



4,222 
4,703 
11,209 
10,489 
9,654 

9,612 
14,037 
9,698 
9,685 
3,738 

2,854 
2,162 

1,691 
1,540 
1,357 

1,156 
4,379 
2,684 
1,568 
1,732 

1,059 
601 
372 
228 
179 

138 
294 
115 
45 
42 

32 
15 

18 
10 
4 

5 
2 

1 



13,298 
2,938 

902 
2,879 

1,011 

(4i) 

3,243 
3,748 
1,828 

2,276 
6,029 
7,168 
5,002 
4,513 

4,336 
7,735 
5,024 
7,275 
2,583 

2,247 
1,498 
1,470 
1,418 
1,198 

1,373 
4,832 
2,623 
2,586 
3,564 

1,774 

1,331 

782 

632 

665 

304 
1,339 
666 
332 
244 

151 
30 
46 
245 
590 

15 
(") 

1 
(") 

572 



1,696 
3,402 
3,791 

4,737 
7,342 
7,472 
3,201 
10,268 

6,818 
8,863 
20,842 
17,419 
13,879 

16,856 
32,626 
32,236 
23,952 

14,322 

12,565 
10,246 
8,947 
7,451 
6,640 

5,632 
22, 196 
13,683 

9,960 
12,304 

7,519 
4,771 
3,177 
2,279 
1,716 

1,311 

3,293 

1,298 

635 

407 

347 
161 
173 
73 
49 

20 

17 
5 
3 



(41) 

726 
1,571 
2,967 

2,862 

8,273 
7,357 
8,895 
11,522 

8,330 
10,369 
25,055 
16,175 

21,600 

25,717 
41,199 
41,628 
52,225 
35,519 

35,333 
34,158 
31,256 
28,556 
23,752 

26,918 
115,343 
90,210 
80,595 
121,484 

99,289 
72,914 
57,172 
47,952 
39,393 

34,353 
110,066 
62,436 
40,671 
38,068 

33,371 
21,214 
33,039 
22,387 
21,212 

4,979 
23,910 
10,338 

3,784 



(") 

6,155 
16,254 
47,447 
46,697 

61,355 

60,337 
64,861 
75,037 
77,020 

73,737 
39,603 
201,136 
133,456 
187,336 

164,257 
167, 128 
84,633 

62,027 
41,016 

23,730 
19,757 
15,364 
12,291 
11,352 

8,265 
29,655 
17,642 
10,323 
12,733 

6,693 
3,874 
2,479 
1,598 
1,198 

897 

1,135 

466 

244 

125 

116 
46 
54 
29 



(41) 

2,902 

5,949 

16,921 

19,739 

26,515 
27,414 
33,883 
32,749 
32,607 

32,918 
38,870 
74,066 
65,854 
60,735 

49,370 
90,086 
55,849 
51,535 
31,089 

27,051 
19,008 
16,449 
15,209 
12,847 

13,539 
46,507 
31,393 
17,254 
25,930 

15,455 
9,696 
6,969 
4,594 
3,452 

2,353 
6,349 
2,046 
1,911 
989 

784 
189 
715 
152 
23 

232 
43 
116 



'23,912 
34,453 

288,941 
1,178,459 
1,630,022 

2,099,150 
2,675,612 
3,121,908 
4,197,887 
4,737,340 

5,396,388 
6,440,129 
14,944,822 
16,357,238 
16,475,064 

14,643,712 
22,442,072 
14,619,909 
9,026,356 
5,340,077 

3,938,409 
2,910,508 
2,242,015 
1,867,314 
1,563,131 

1,341,860 
5,078,669 
3,447,850 
2,556,417 
3,442,697 

2,208,634 

1,492,534 

1,081,194 

796,228 

628,067 

502,940 
1,441,201 
687,244 
336,299 
260,726 

283,733 
169,911 
234,010 
115,684 
92,565 

77,761 
68,979 
38,927 
22,086 
44,322 



15,133 

36,553 

279,322 

892,590 

995,330 

1,267,047 
1,453,726 
1,504,449 
2,163,308 
2,254,712 

2,518,246 
3,058,882 
6,846,592 
7,323,697 
7,129,534 

5,870,211 
3,003,751 
4,353,190 
2,323,368 
1,321,071 

799,620 
534,952 
382,818 
294,462 
229,020 

181,950 
590,720 
312,916 
190,340 
204,011 

100,179 
54,987 
33,172 
20,919 
14,376 

10,304 
22,943 
7,436 
3,143 
1,718 

1,479 
670 
677 
227 
122 

66 

34 

20 

5 



234,787 



73,784 



115,494 



1,696,663 



1,905,566 



1,030,533 



'185,148,052 



14,321 
7,615 
2,112 
3,002 
2,889 

3,091 
1,131 
2,134 
2,128 
2,706 

2,454 
1,099 
2,039 
1,332 
494 
1,791 



2,359 
3,761 
2,045 
2,414 
3,053 

2,384 

3,053 
(") 

2,724 
(41) 

1,366 
(") 



5,113 

2,145 

575 

932 

2,751 

854 
(") 
(") 
2,341 
('') 

2,882 

422 
(41) 

(") 
(") 



17,342 
4,334 
1,357 
4,070 
2,744 

1,357 

1,716 
1,696 
2,055 

1,355 
1,709 

(") 
(41) 

(") 



64,969 
4,823 
1,209 
2,016 
3,531 

788 

1,336 

2,087 
1,057 

516 
2,177 
('') 
(") 
(") 
(") 



2,809 

4,081 
5,108 
5,777 
7,815 

3,402 
6,814 
3,073 
3,731 
2,723 

1,357 
2,035 
2,725 

C") 

(") 

(") 



22,341 
1,478 
2,171 
2,733 
5,454 

2,714 
5,158 
2,949 
3,131 
1,615 

520 
1,035 
2,360 

(") 

(") 

(") 



9,122 
75,345 

25,764 
47,824 
45,130 

35,270 
33,889 
38,631 
21,738 
24,430 

22,346 
17,265 
24,072 
13,226 
5,128 
9,145 



8,481 
11,153 

6,452 
15,428 

17,217 

14,624 
13,754 
23,634 

12,001 
8,433 

10,973 
10,340 
11,533 
5,2C9 
2,102 
5,572 



*736,535 

1,257,381 

501,916 

783,582 

1,208,650 

1,109,011 
1,238,662 
1,656,301 
1,236,807 
1,404,639 

1,535,446 
1,042,493 
2,130,370 
1,397,445 
625,412 
785,939 



587,368 
2,994,285 

833,113 
1,400,314 
1,730,557 

1,541,962 
1,621,959 
1,952,084 
1,523,724 
1,571,092 

1,629,273 
1,148,890 
2,181,726 
1,390,052 
519,777 
553,144 



50,363 



26,981 



21,259 



54,442 



64,757 



448,326 



173,015 



'17,138,433 



23,384,322 



88,903 



204,323 



2,353,892 



1,208,549 



'202,336,485 



87,043,883 



32,458 



44,560 



44,343 



149,178 



240,514 



1,545,229 



1,813,485 



540,407 



693,680 



509,859 



'111,385,551 



67,0U,153 



19,999,729 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21, 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



31 



Table 2 -INDIVIDUAL RETURNS KB 1951, BY TAXABLE AND NONTAXABLE RETUHNS AND BY ADJUSTED GROSS INCOME CLASSES: NUMBER OF RETURNS, FHEaUENCIES AND AWJUNTS OF INCCWE OR 
COMPRISING ADJUSTED GROSS INCOME, AMOUNTS OF ADJUSTED GROSS INCOME, EXBJPTION, AND INCOME TAX LIASaiTY, AMD FREQUENCIES AND AMOUNTS OF TAX PAYMENTS AND OVERPAYMENT; 
SELECTED ITEMS AND FREQUENCIES FOR RETURNS WITH ITEMIZED DEDUCTIONS - Continued 

PART 1. - ALL RETURNS - Continued 



LOSS 
ALSO 



AJJusleil groaa Income classes 

(Doltara) 



Taxable returns: 

No adjusted gross income'... 

Under 1600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 uiBler 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000... 

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



Total taxable returns. 

Nontaxable returns: 

No adjusted gross income . 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 



1,250 under 1,500., 
1,500 under 1,750.. 
1,750 under 2,000. 
2,000 under 2,250. 
2,250 under 2,500. 

2,500 under 2,750. 
2,750 under 3,000. 
3,000 under 3,500. 
3,500 under 4,000. 
4,000 under 4,500. 
4,500 or more 



Income tax liability 



Number 

of 
returns 



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. 



355,551 
1,254,541 
1,332,705 

1,421,883 
1,559,748 
1,555,833 
1,903,594 
1,911,190 

1,972,700 
2,205,541 
4,520,697 
4,337,833 
3,870,242 

3,078,893 
4,114,230 
2,265,358 

1,211,780 
691,217 

416,553 
278,028 
195,441 
149,729 
115,980 

92,641 
295,919 
154,766 

93,693 

100,171 

49,666 
27,348 

16,720 
10,657 
7,413 

5,309 

12,045 

4,008 

1,733 

960 

830 
382 
389 
134 



41,594,222 



Amount ^° 

(Thauamntl 
dotUra) 

(3B) 



2,935 
47,607 
106,620 

134,700 
196,304 
265,436 
322,353 
399,622 

460,609 

537,712 

1,289,105 

1,439,157 

1,496,044 

1,423,594 
2,360,910 
1,733,048 
1,152,177 
797,819 

563,602 
436,120 
X9, 131 
305,358 
266,298 

237,503 
978,921 
759,746 
628,012 
964,059 

713,357 
535,876 
419,840 
327,449 
270,415 

224,580 
687,725 
356,130 
208,114 
144,788 

160,839 
99,060 

141,465 
69,987 
57,799 

43,733 
46,174 
25,237 
14,550 
26,160 



24,227,780 



41,594,222 



31,280,951 



Seir-employment tax 



Number 

of 

returns^ 



11,813 
72,169 
65,606 
132,970 
167,717 

186,856 
186,067 
205,897 
212,126 
209,565 

216,018 
195,398 
377,857 
310,533 
250,475 

191,394 
263,334 
174,628 
123,693 
89,201 

65,920 
51,101 
41,323 
32,366 
26,607 

22,472 
72,441 
35,947 
23,593 
25,089 

12,519 
6,767 
4,172 
2,637 
1,807 

1,31- 

2,72, 

880 

344 

175 

131 
65 
60. 



Amount-'^ 

(Thoutiind 
dollnrti 

(4U 



24,227,780 



8,121,798 
16,105,982 



4,073,811 



2,992,461 
1,081,350 



330 

941 

1,007 

2,396 

3,900 

5,095 
5,751 
7,511 
8,369 
9,112 

10,264 
9,775 
21,073 
18,748 
15,102 

12,226 
17,424 
12,151 
9,130 
6,662 

5,039 
3,962 
3,242 
2,565 
2,109 

1,789 
5,839 
2,922 
1,939 

2,081 

1,057 
572 
354 
223 
153 

110 

233 

72 

30 






Tax withheld 



Number 

of 
returns 



211,293 



131,600 



2,578 

3,134 

300,887 

1,090,434 

1,201,317 

1,197,106 
1,324,181 
1,358,779 
1,637,146 
1,701,084 

1,762,267 
1,960,650 
4,121,798 
4,005,785 
3,601,103 

2,861,107 
3,796,157 
2,039,635 
1,051,085 
569,898 

320,717 
200, 597 
132,085 
98,032 
72,367 

55,560 
172,573 
89,004 
51,605 
54,615 

27,800 
15,669 
9,534 
6,119 
4,288 

3,004 

7,061 

2,265 

959 

532 

496 

231 

216 

69 

23 

23 

13 

4 

2 

2 



36,911,616 



69,114 

3,133,869 

477,150 

430,717 

522,475 

410,470 
404,075 
514,216 
325,081 
361,719 

377,637 
239,588 
4«2,232 
281,084 
116,602 
118,402 



( Thouttind 
dotlmrai 



302 

342 

19,515 

87,108 

124,584 

157,255 
208,246 
265,098 
335,727 
404,221 

461,750 

539,877 

1,282,057 

1,420,054 

1,466,857 

1,369,880 

2,229,707 

1,542,071 

956,747 

593,967 

376,810 
259,876 
183,418 

147,505 
115,885 

95,514 
351,4X 
235,476 
162,538 

212,831 

133,917 
90,458 
63,634 
44,521 

34,053 

25,780 
66,480 
24,904 
11,779 
6,948 

7,305 
2,787 
3,196 
1,156 
132 

296 
118 
32 

1 
1 



Payments on 1951 
declaration 



Number 

of 

returns^' 



8,264,431 



8,782,260 



16,446 
99,549 

25,495 
21,210 
33,777 

26,825 
26,952 
39,545 
23,106 
25,880 

29,369 
15,913 
40,226 
24,171 
11,833 
22,850 



463,167 



8,626,040 



7,986,277 



2,621 

8,357 

11,601 

38,073 

46,997 

76,027 
87,244 
112,111 
119,556 
116,731 

133,179 
U3,850 
305,610 
269,350 
262,734 

251,550 
425,677 
330,722 
237,405 
195,875 

155,678 
128,015 
103,353 
87,526 
72,136 

61,694 
215,105 
124,460 
80,090 
89,762 

45,996 
25,757 
15,958 
10,240 
7,155 

5,153 
11,796 
3,937 
1,708 
954 

823 
378 
385 
134 



4,445,632 



51,155 
24,614 

6,687 
12,599 

9,547 

8,403 
8,672 
11,376 
7,984 
5,168 

7,912 
5,492 
6,647 
6,915 
2,455 
6,930 



(Thou9»fui 
dotUfMi 

»61 



1,101 
1,232 
1,238 
3,016 
4,276 

8,546 
10, U2 
15,325 
19,577 
20,567 

25,484 
28,266 
66, U6 
62,648 
73,235 

71,393 
145,444 
U3,017 
129,640 
122,549 

116,175 
111,763 
106,716 
101,677 
99,237 

93,648 
430,969 
378,357 
336,770 
557,147 

436,591 
341,536 
276,798 
222,757 
186,722 

159,637 
510,765 
277,357 
165,020 
120,526 

133,698 
82,371 

123,732 
63,991 
51,800 

31,651 
42,495 
24,339 
13,823 
24,819 



Tax due at time 
of filing 



Overpayment (refund, or 
credit on 1952 tax) 



Number 

of 
returns 



8,102 

62,437 

106,520 

332,617 

562,433 

544,636 
616,615 
626, 128 
713,392 
748,067 

781,914 

864,872 

2,003,736 

1,964,011 

1,702,086 

1,354,455 

1,607,048 

1,166,274 

7U,318 

463,887 

286,740 
197,856 
1A2,170 
111,384 
86,067 

70,664 
225,681 
117,119 
72,302 
77,519 

38,982 

21,445 

13,070 

8,301 

5,685 

4,010 
9,126 
2,992 
1,269 
669 

593 
283 
252 



6,576,171 18,639,375 



184,556 



4,630,186 



2,192,147 



33,371 
4,123 
1,041 
3,038 
1,232 

1,404 
1,242 
3,170 
1,653 
647 

1,256 
645 
4,965 
1,947 
1,513 
3,510 



64,759 



6,640,930 



6,163,757 



( Thouaand 
doIUra) 

(47) 



205 

758 

1,327 

6,486 

17,076 

20,404 
32,049 
37,552 
42,790 
49,646 

53,392 

59,400 
132,987 
U6,306 
136,647 

133,049 
212,437 
179,856 
1A2,299 
121,424 

103,084 
89,113 
79,018 
«,438 
66,333 

61,470 
249,491 
185,258 
157,547 
234,359 

168,672 

120,856 

91,652 

69,394 

57,265 

45,439 
128,640 
62,749 
36,547 
21,691 

23,786 
15,457 
17,804 
6,628 
6,558 

12,234 

3,827 

1,262 

724 

1,339 



18,639,375 



5,647,132 



2,848,651 



3,690 

9,395 

299,917 

957,402 

810,956 

922,124 

944,936 

936,226 

1,140,261 

1,115,345 

1,134,163 
1,232,201 
2,410, lee 
2,277,386 
2,078,073 

1,660,306 

2,282,754 

1,088,398 

496,434 

225,740 

126,002 
79,195 
52,488 
37,843 
29,477 

21,475 
69,034 
36,756 
21,018 
22,283 

10,508 
5,841 
3,592 
2,324 
1,708 

1,275 

2,892 

1,002 

461 

286 

234 
99 
136 



(ThoutMnd 
dollmra) 

t»a) 



1,277 

1,391 

18,139 

48,607 

35,418 

46,410 
48,382 
45,028 
67,371 
65,700 

69,752 
60,077 
171,012 
171,303 
167, 593 

136,501 

209,254 

119,745 

67,381 

38,459 

27,428 
20,670 
16,779 
15,695 
13,048 

11,340 
47,134 
36,422 
26,904 



24,766 
16,402 
11,892 
9,002 
7,471 

6,366 
17,947 
8,808 
5,200 
4,364 

3,941 
1,552 
3,261 
1,765 
669 

447 
266 
394 



1,988,970 



112,438 
3,154,920 
482,410 
441,489 
530,605 

417,086 
410,312 
521,481 
331,678 
365,151 

383,150 
243,035 
487,776 
285,914 
118,359 
122,315 



8,408,119 



4,619,336 



49,817 
103,672 
26,537 
24,247 
35,007 

28,230 
28,192 
42,717 
24,759 
26,526 

30,6>16 
16,559 
45,192 
26,118 
13,347 
26,363 



547,929 



2,536,899 



1,723,890 



For footnotes, see pp. 92-94; for extent to which data are estljnated, see pp. 19-21. 



32 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 2 -INDIVIDUAL RETURNS K)R 1951 BY TAXABLE AND NONTAXABLE RETURNS AND BY ADJUSTED CROSS INCCME CLASSES: NUMBER OF RETURNS, FREftUENCIES AND AU3UNIS OF INCOME OR LOSS 
COMPRISING ADJUSTED GROSS INCOME, AMOUNTS OF ADJUSTED GROSS INCOME, EXEMPTION, AND INCOME TAX LIABILITY, AND FREQUENCIES AND AMOUNTS OF TAX PAYMENTS AND OVIRPAYMENT; ALSO 
SELECTED ITEMS AND FREQUENCIES FOR RETURNS WITH ITEMIZED DEDUCTIONS - Continued 

PART II. - RETURNS WITH ITEMIZED DEDUCTIONS" 



Adjusted gross income classes 

(DolJarsJ 



Number of 
returns 

with 

i temized 

deductions^ 

(II 



Amount of 
adjusted 

gross 
income^ 

(Thmiaand 
dollars) 



Total deductions 



Number 

of 
returns 



Ajnount ^^ 



(Thousand 
dollars) 



Number 

of 

returns^' 



(Thousand 
dollars) 



Net deficit 



returns-'^ 



Amount^' 



(Thousand 
dollars) 



Amount 

of 

exemption^ 

( Thousand 
dollars) 



Income tax liability 



Number 

of 
returns 



Amount^" 

(Thousand 

dollars) 

I") 



Taxa'jle returns: 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 3,000 

8,000 under 9,000 

9,000 under 10,000 

10,000 under 11,000 

11,000 under 12,000 

12.000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60.000 under 70,000 

70,000 under 80,000 

30,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000.000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable return;;: *'^ 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4,500 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. 



11,813 
4,131 
9,578 

72,142 
127,656 

144, 590 
228,855 
241,896 
291,843 
333,133 

365,170 

413,281 

998,983 

1,096,168 

1,087,161 

923,100 
1,448,399 
772,110 
420,486 
223,926 

134,139 

95,oai 

76, 661 
63,201 
52,394 

44,373 

164,095 

101,246 

67,017 

77,969 

41,566 

24,033 

15,107 

9,726 

6,904 

5,002 
11,501 
3,896 
1,693 
939 

816 
377 
383 
133 

77 

45 

28 

11 

5 

5 



'23,912 
1,845 
6,854 
63,682 

143,416 

198,640 
372,802 
453,795 
620,544 
791,345 

959,977 
1,188,006 
3,253,132 
4,107,657 
4,619,254 

4,375,689 
7,894,904 
4,980,375 
3,131,195 
1,891,422 

1,268,507 
995,289 
880,131 
788,362 
706,139 

642,819 
2,828,985 
2,261,496 
1,830,053 
2,686,546 

1,850,636 

1,311,971 

977,059 

726,791 

584,704 

473, 7&; 
1,376,515 
668,198 
377,191 
255,078 

278,999 
167,716 
230,467 
114,913 
92,565 

77,761 
68,979 
38,927 
22,086 
44,322 



4,151 

9,559 

71,434 

126,268 

144,201 
226,776 
241,190 
291,432 
332,353 

364,399 
411,843 
997,468 

1,095,049 
1,085,622 

922,637 
1,446,976 

772,010 
420,104 
223,710 

134,027 
94,918 
76,611 
63,130 
52,279 

44,301 

163,870 

101,148 

66,964 

77,899 

41,533 

24,019 

15,100 

9,718 

6,899 

5,001 

11,498 

3,896 

1,692 

939 

816 
377 
383 
133 



(") 

3,954 

1,847 

14,379 

35,339 

50,120 
83,721 
102,158 
141,982 
172,944 

206,165 
236,769 
665,518 

302,122 
377,139 

821,445 
1,457,177 
905,448 
591,027 
358,048 

243,428 

189,021 
165,128 
133,338 
120,556 

106,101 
429,265 
299,262 
223,305 
312,717 

207,468 
144,664 
106,220 
80,967 
65,996 

53,492 
166,369 
85,967 
53,394 
38,046 

39,665 
24,551 
33,622 
17,449 
15,250 

9,121 
9,398 
4,155 
5,250 
9,484 



2,774 

9,230 

71,794 

127,616 

144,547 
228,518 
241,877 
290,796 
332,769 

365,139 

413,281 

998,625 

1,096,147 

1,087,150 

923,038 
1,448,388 
772,081 
420,474 
223,395 

134,099 
94,993 
76,652 
63, 180 
52,394 

44,373 
164,083 
101,246 
67,013 
77,966 

41,561 

24,030 

15,105 

9,726 

6,902 

5,001 

11,501 

3,896 

1,692 

939 

816 
377 
383 
133 



967 

5,156 

49,333 

107,595 

148,574 
289,420 
351,675 
480,426 
618,645 

753,899 

951,240 

2,588,260 

3,305,551 

3,742,120 

3,554,245 
6,437,740 
4,075,008 
2,540,243 
1,533,441 

1,025,155 
306,270 
715,008 
650,120 
585,580 

536,717 
2,399,892 
1,962,234 
1,601,281 
2,374,036 

1,643,182 

1,1-67,315 

870,897 

645,822 

518,881 

420,323 

1,210,145 

582,229 

323,841 

217,034 

239,334 
143,163 
196,844 
97,465 
77,315 

68,642 
59,081 
X,772 
16,836 
34,339 



10,973 
1,407 
(") 
(") 
C") 

(") 
(") 

CM 
(") 

CM 

(") ' 

(") 

CM 

(*') . 

CM 

CM 

CM 

CM 



CM 
(*M 
(*M 



CM 



CM 
CM 



CM 



24,199 

3,076 

CM 
CM 
CM 

CM 
CM 
CM 
CM 
CM 

CM 

CM " 

CM 

CM 

CM 
(*M 
CM 
CM 
CM 



CM 
CM 
CM 



CM 



CM 
CM 



CM 



15,133 

5,287 

6,430 

46,526 

83,978 

109,019 
201,376 
221,393 
298,837 
382,326 

455,330 

563,072 

1,522,054 

1,899,918 

2,063,134 

1,831,081 

2,943,753 

1,551,022 

856,983 

455,146 

271,444 
191,746 
156,667 
129,737 
107,396 

89,612 
337,453 
207,929 
137,929 

160,570 

84,124 
48,524 
30,088 
19,151 
13,406 

9,706 
21,899 
7,287 
3,058 
1,684 

1,459 
661 
662 
225 
122 

66 

34 

20 

5 



5,088 
64,854 
118,574 

129,486 
210,116 
230,578 
273,249 
318,573 

348,657 
399,947 

977,071 
1,087,086 
1,079,710 

920,791 
1,447,495 
771,991 
419,406 
223,794 

134,079 
94,984 
76,642 
63,161 
52,383 

44,372 

164,064 

101,237 

67,013 

77,966 

41,561 

24,030 

15,105 

9,726 

6,901 

5,001 
11,499 
3,396 
1,692 
939 

316 
377 
383 
133 
77 

45 

28 

11 

5 

5 



34 
1,408 
6,172 

9,647 
19,456 
28, OU 
38,400 
49,474 

62,160 
78,754 
219,316 
287,074 
343,096 

352,343 
713,674 
517,820 
348,899 
226,297 

160,126 
132,463 
122,259 
115,862 
108,816 

104,285 
507,997 
474,776 
431,587 
729,154 

583,904 
462,903 
374,131 
295,079 
249,254 

209,303 
652,503 
345,184 

202,637 
141,327 

158,292 
97,833 

139,698 
69,573 
57,799 

43,733 
46,174 
25,237 

14,550 
26,160 



'63,657,591 



10,931,738 



10,196,421 



31,954 



17,554,475 



10,335,637 



392,599 
26,120 
29,959 
30,224 
54,163 

90,011 
78,568 
56,778 
85,714 
63,966 

63,235 
71,349 
101,016 
73,491 
41,494 
60,187 



'736,636 
9,621 
20,866 
69,326 
60,650 

124,438 
126,854 
107,178 
181,870 
152,563 

166,167 
205,222 
327,659 
272,131 
174,886 
340,409 



14,802 
22,965 
29,942 
79,527 
52,435 

89,672 
77,202 
56,092 
85,703 
63,628 

63,225 
71,349 

100,313 
73,491 
41,494 

60,170 



26,169 
7,733 
7,942 
30,413 
31,930 

48,144 
52,479 
44,790 
59,648 
59,923 

59,159 
65,266 

109,712 
96,479 
63,184 

188,120 



19,189 
28,890 
76,442 
49,373 

86,260 
75,146 
55,062 
34,337 
61,572 

61,867 
69,633 
100,657 
72,793 
40,476 
55,374 



4,848 
13,403 
40,288 
33,710 

73,426 
77,257 
63,252 
123,049 
94,942 

108,540 
141,168 
219,083 
178,421 
113,565 
177,938 



319,295 
6,931 
CM 
3,732 
4,790 

3,751 
3,422 
1,716 
1,377 
2,394 

1,368 

1,716 
CM 

CM 
(*M 

4,3U 



762,799 

2,958 

CM 

1,375 

4,990 

2,132 

2,884 

866 

828 

2,307 

1,534 
1,212 

(*M 
(") 
CM 

25,655 



587,368 
33,563 
24,030 
72,279 
59,576 

117,485 
109,243 
90,418 
152,621 
119,660 

132,645 
163,275 
252,049 
200,791 
132,164 
199,665 



1,368,874 



'1,603,204 



982,015 



951,096 



937,571 



1,467,890 



357,999 



815,777 



2,446,832 



11,581,696 



'65,260,795 



11,166,709 



11,133,992 



7,713,429 
3,363,267 



'22,735,930 
42,524,865 



5,167,435 



6,715,349 



7,270,922 



18,414,996 



35,810,685 



1,185 



7,844,576 



6,163,730 



3,860,817 



8,389,789 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21, 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



33 



T.hl- 2 -INDIVIDUAL MTURNS FOR 1951, BY TA)CABU AND NONTAXABLE RETURNS AND BY ADJUSTED GROSS INCOME CLASSES: NUffiER OF RETURNS, PHHiUENCnS AND AMOUNTS OF INCOME OR LOSS 

IBBIe J. inmviuuM, ni W)UNTS OF AHJUSTED GROSE INCOME, EXEMPTION, AND INCOME TAX LIABILITY, AND FREQUENCIES AND AMOUNTS OF TAX PAYMENTS AND OVERPAYMENT; ALSO 

Continued 



COMPRISING ADJUSTED GROSS INCOME, 

SELECTED ITEliE AND FREQUENCIES FOR RETURNS WITH ITEMIZED DEDUCTIONS 



PART II. - RETURNS WITH ITEMIZED DEDUCTIOKS" - Continued 



Adjusted gross Income classes 

(DolUra) 



Tajtable returns: 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 



1,250 under 1,500.. 
1,500 under 1,750.. 
1,750 under 2,000.. 
2,000 under 2,250.. 
2,250 under 2,50u.. 

2,500 under 2,750.. 
2,750 under 3,000., 
3,000 under 3,500., 
3,500 under i,000. , 
i,000 under 4,500., 

4,500 under 5,000., 
5,000 under 6,000. 
6,000 'jnder 7,000., 
7,000 under 8,000. 
8,000 under 9,000. , 



9,000 under 10,000... 
10,000 under 11,000.. 
11,000 under 12,000.. 
12,000 under 13,000.. 
13,000 under 14,000.. 

14,000 under 15,000.. 
15,000 under 20,000.. 
20,000 under 25,000.. 
25,000 under 30,000., 
30,000 imder 40,000.. 

40,000 under 50,000. 
50,000 under 60,000. 
60,000 under 70,000. 
70,000 under 80,000. 
80,000 under 90,000. 



90,000 under 100,000.. 
100,000 under 150,000. 
150,000 under 200,000. 
200,000 under 250,000. 
250,000 under 300,000. 



300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000., 

1,500,000 under 2,000,000., 

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

3,000,000 under 4,000,000., 

4,000,000 under 5,000,000. 

5,000,000 or more 



Total taxable returns. 

Nontaxable returns: ° 

No adjusted gross income'. . 

Under »600 

600 under 750 

750 under 1,000 

1,000 under 1,250 



1,250 under 1,500.. 
1,500 under 1,750.. 
1,750 under 2,000.. 
2,000 under 2,250., 
2,250 under 2,500., 

2,500 under 2,750., 
2,750 under 3,000., 
3,000 under 3,500.. 
3,500 under 4,000. 
4,000 under 4,500. 
4,500 or more 



Self-employment tax 



Total nontaxable returns.... 
Grand total 

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

Taxable returns irlth adjusted gross 
Income of 15,000 or more. 



Number 

of 
returns'^ 

[121 



11, 8U 
4,181 
4,830 
13,425 
20,677 

28,480 
40,074 
33,669 
46,859 
48,599 

50,039 
51,217 
106,988 
93,619 
76,126 

59,983 
91,156 
49,430 
34,985 
20,892 

14,474 
11,527 
10,540 
8,625 

8,047 

7,152 
27,380 
17,176 
12,616 
15,697 

8,752 
5,159 
3,387 
2,204 
1,555 

1,165 

2,473 

835 

325 

169 

126 
64 
60 
15 

14 

7 
5 

1 



Amount" 

( Thauaand 
dotUrt) 

[131 



1,046,602 



356,023 



330 

80 

70 

242 

463 

769 
1,239 
1,207 
1,707 
2,071 

2,361 
2,539 
5,844 
5,285 
4,659 

3,614 
6,036 
3,365 
2,448 
1,509 

1,080 
873 
800 
659 
622 

557 
2,186 
1,385 
1,042 
1,292 

741 
436 
287 
187 
132 

98 
213 
68 
28 
14 

9 
5 
5 

1 



Tax niUiheld 



Number 

or 

returns 






58,559 



32,480 
26,079 



2,714 
36,993 

80,473 

94,041 
151,469 
173,219 
219,722 
261,854 

294,110 
336,996 
863,824 
993,092 
999,337 

855,260 
1,327,569 
700,088 
371,057 
188,969 

106,786 
73,000 
55,699 
45,596 
35,959 

29,454 
106, 592 
63,114 
40,213 
45,641 

24,570 

14,375 

8,906 

5,731 

4,116 

2,889 
6,853 
2,226 

944 
520 

488 

228 

212 

69 

23 

23 

13 
4 
2 
2 



Amount'* 

(Thovnand 

dollara) 

(161 



8,627,613 



69,114 
5,841 
12,920 
35,338 
19,704 

35,647 
35,698 
29,234 
52,998 

39,090 

42,463 
51,963 
74,691 
59,433 
32,943 
46,687 



643,764 



9,271,377 



6,009,446 



150 
2,857 
8,257 

12,139 
23,318 
33,108 
46,346 
59,392 

73,560 
89,487 
254,385 
329,828 
390,433 

387,222 
746,528 
510,075 
327,858 
193,140 

123,846 
95,015 
78,460 
70,096 
58,906 

52,412 
227,091 
170,635 
129,492 

181,101 

120,658 
83,808 
60,120 
42,284 
32,830 

24,958 
65,073 
24,735 
11,638 
6,858 

7,268 
2,772 
3,191 
1,156 
132 

296 
118 
32 

1 
1 



Payments on 1951 
declaration 



Number 

of 

returns" 



5,163,368 



16,446 
1,175 
1,349 
2,702 

2,310 

3,691 
4,341 
4,370 
6,727 
5,669 

5,228 
6,592 

11,598 
9,910 
6,017 

16,231 



2,621 
(") 
(•') 

6,536 
12,763 

15,906 
21,460 
28,832 
33,862 
33,016 

34,114 
42,761 
93,271 
86,158 
87,447 

81,591 
152,152 
102,873 
73,237 
57,182 

43,435 
37,310 
34,955 
33,390 
30,326 

27,379 
114,423 
81,173 
57,667 
70,538 

38,875 

22,809 

14,492 

9,392 

6,699 

4,879 

11,281 

3,835 

1,668 

933 

809 
374 
381 
133 
76 



Amount'* 

( Thousand 
dot tar a) 

(171 



1,101 



104,356 



5,267,724 



3,452,584 



51,165 
1.502 

(") 
4,161 
2,460 

3,781 
4,860 
3,433 
4,181 
3,093 

3,762 
4,790 
4,193 
5,538 
2,116 
5,225 



( 

(") 
404 
1,232 

1,782 
2,436 
3,248 
5,637 
5,168 

5,716 

6,843 

21,064 

22,270 

21,502 

21,213 
54,196 
47,762 
41,566 
36,593 

34,690 
33,357 
37,235 
38,413 
41,032 

41,219 
226,010 
241,581 
238,014 
433,605 

367,450 
300,542 
249,726 
203,167 
174,206 

151,173 
488,383 
270,136 
161,369 
118,475 

132,083 
81,901 

122,874 
63,568 
51,800 

31,651 
42,495 
24,339 
13,823 
24,819 



Tax due at time 
of filing 



Number 

of 
returns 

li»l 



33,371 
778 

1,259 
322 

945 

747 
430 
706 
497 

535 
619 
4,459 
1,859 
1,500 
3,443 



8,102 
3,124 
6,485 
34,729 
51,133 

53,411 
92,020 
77,073 
87,869 
97,777 

101,996 
114,112 
234,088 
233,223 
235,584 

215,058 
342,258 
217,594 
140,037 
90,428 

61,717 
47, 124 
41,723 
37,164 
31,975 

28,925 
112,221 
72,246 
49,045 
58,135 

31,803 

18,508 

11,644 

7,471 

5,233 

3,738 
8,635 
2,897 
1,234 
654 

581 

279 

246 

87 

59 

38 
24 



( Thouaand 

dottara) 

(1«1 



3,069,633 



51,503 



686,763 



171,528 



3,069,633 



205 
36 
81 

813 
2,178 

2,322 

5,228 
5,427 
6,095 
7,445 

9,031 
11,108 
23,874 
24,972 
24,544 

25,965 
51,096 
40,865 
27,976 
23,912 

20,757 
18,198 
19,040 
18,655 
18,384 

19,066 
92,879 
92,661 
87,823 
149,615 

119,665 
94,247 
75,754 
58,4eA 
49,302 

39,887 
116,904 
58,841 
34,858 
20,330 

22,881 

14,704 

16,900 

6,537 

6,558 

12,234 

3,827 

1,262 

724 

1,339 



Overpayment (refund, or 
credit on 1952 tax) 



{") 
3,093 
37,414 
76,185 

90,493 
136,159 
164,824 
202,279 
234,344 

262,835 
297,462 
762,513 
858,527 
849,192 

707,352 
1,103,726 
553,729 
280,424 
133,026 

72,152 
47,709 
34,721 
25,696 
20,267 

15,356 
51,381 
28,750 
17,758 
19,596 

9,635 
5,469 
3,410 
2,224 
1,649 

1,240 

2,839 

985 

457 

281 

232 

98 

136 

46 

17 



( Ttiouaand 

dottara) 

Ull 



7,120,645 



1,645,784 



1,423,849 



1,436,145 



112,438 

6,975 

13,299 

39,130 

21,825 

38,750 
39,160 
31,289 
56,469 
40,816 

45,187 
55, »« 
77,835 
63,234 
34,361 
50,261 



726,077 



7,846,722 



5,413,497 



1,277 

192 
2,424 
5,032 

5,827 
10,287 
12,562 
17,971 
20,460 

23,786 
26,144 
74,163 
84,711 
88,724 

77,943 
132,110 
77,517 
46,055 
25,837 

18,086 
13,236 
11,676 
10,643 
8,884 

7,854 
35,796 
28,815 

22,700 
33,873 

23,128 
15,358 
11,184 
8,650 
6,952 

6,116 
17,644 
8,460 
5,198 
4,322 

3,931 
1,541 
3,251 
1,785 
689 

447 
266 
394 



49,817 
1,951 
1,382 
3,963 
2,630 

4,636 
5,087 
4,802 
7,433 
6,166 

5,762 
7,213 
16,068 
11,769 
7,518 
19,678 



155,875 



592,408 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



34 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 3. -INDIVIDUAL RZTURNS FOR 1951, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES, AND BY SELECTED PATTERNS OF INCOME: FREQUENCY DISTTilBUTION OF RETURNS 



Adjusted gross income classes ^ 
(Dollars) 



Total 

number of 

returns 



Number of returns with one source 



Salaries and 
wages only 



Dividends 
only 



Interest 
only 



Other 
income 
only*' 



Other 

loss 

only" 



Nujnber of returns with two sources 



Salaries 
and wages 

and 
dividends 



Salaries 
and wages 

and 
interest 

(81 



Salaries 
and wages 
and other 

income' 



Salaries 

and wages 

and other 

loss*' 

(IQl 



Dividends 
and 

interest 



Dividends 
and other 
income'^ 



Taxable returns: 

No adjusted gross income' 

Under 8600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

i,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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under U,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns:*'^ 
No adjusted gross income' 

Under J600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4 , 500 or more 

Ttital nontaxable returns.... 

Grand total 

Taxable returns with adjusted gross 
income under S5,000 and nontaxable 
returns. 

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



11,813 

72,169 

409,470 

1,342,347 

1,456,189 

1,522,669 
1,649,116 
1,665,604 
1,976,775 
1,996,170 

2,052,248 
2,239,880 
4,593,425 
4,370,310 
3,883,585 

3,088,728 
4,117,062 
2,265,919 
1,212,879 
691,349 

416,614 
278,048 
195,461 
U9,769 
115,990 

92,642 
295,950 
154,776 

93,697 
100,175 

49,670 
27,351 
16,722 
10,657 
7,416 

5,310 

12,047 

4,008 

1,734 

960 

830 
382 
389 

134 
77 

45 
28 
11 



7,332 

303,568 

1,084,507 

1,186,590 

1,139,899 
1,215,157 
1,222,587 
1,453,687 
1,464,647 

1,496,008 
1,632,032 
3,345,975 
3,168,786 
2,742,114 

2,104,545 

2,658,009 

1,326,542 

595,879 

276,627 

124,988 
65,381 
36,220 
23,185 
13,906 

9,513 
23,650 
7,510 
3,173 
2,245 

680 
260 
117 
35 
25 

12 
24 

3 

1 



2,385 

3,057 

1,357 



1,696 
('*) 
CM 
CM 

CM 

1,357 
C') 

CM 

253 



222 
202 

141 
40 
40 

81 
172 
72 
54 
55 



CM 

CM 
CM 

CM 

1,357 
1,357 
CM 



CM 



CM 



CM 



CM 

CM 

CM ' 

CM 
CM 



CM 



57,670 

60,381 

141,392 

136,786 

170,608 
159,727 
161,156 
186,356 
165,508 

165,121 
159,583 
267,207 
214,233 
163,916 

136,813 
174,745 
119,239 
85,284 
57,705 

42,716 
33,952 
26,969 
21,795 

17,107 

14,295 
43,482 
21,361 
11,372 
U,649 

4,634 
2,128 

1,183 
677 
438 

320 
534 
137 
54 
21 



2,035 
2,035 
4,409 

7,802 

8,834 

11,204 

10,885 

16,653 

19,684 
20,378 
47,879 
57,361 
66,526 

55,802 
101,874 
77,831 
58,231 
39,296 

25,302 
18,766 
12,549 
9,239 
6,888 

5,473 
16,114 
7,782 
3,899 
3,489 

1,556 
770 
396 
219 
138 

80 

167 

29 

12 



3,731 
10,536 
11,547 

16,971 
20,353 
24,423 
28,831 
33,931 

29,192 
41,743 
85,511 
96,756 
97,424 

92,366 
174,136 
105,606 
64,890 
34,987 

19,905 

12,892 

7,811 

5,083 

3,759 

3,021 
B,310 
3,474 
1,563 
1,284 

442 
173 
70 
42 
15 



2,446 
21,368 
61,729 
66,115 

107,669 
117,058 
125,232 
163,640 
171,676 

183,999 
204,734 
477,503 
463,719 
455,074 

386,701 
453,557 
256,989 
141,098 
87,875 

51,512 
32,876 
21,135 
15,136 
11,951 

8,614 

24,690 

10,444 

5,601 

5,206 

2,237 
983 

514 

309 
190 

134 
275 
63 
22 
20 



2,906 
1,736 
2,035 
7,174 
5,807 

14,647 
24,155 
25,566 
36,088 
37,804 

44,507 
50,349 
121,056 
114,207 
110,476 

83,323 
129,506 
60,672 
32,050 
15,411 

8,590 
5,117 
3,182 
2,151 
1,418 

1,335 

3,351 

1,325 

669 

548 

192 
81 
45 
34 

19 

11 

13 

5 

2 



CM 
1,388 
2,714 

3,412 
5,102 
2,724 
3,053 

C^) 



2,374 
1,357 
3,063 
C^) 
1,357 



3,052 
1,716 
C') 
1,357 
646 

510 
384 
323 
233 
260 

202 
465 
287 
129 
142 

84 
38 
22 
12 
10 

8 
20 



42,648,610 



28,735,920 



6,639 



721,600 



1,040,822 



947,554 



392,599 

3,760,057 

763,260 

894,295 

1,071,739 

816,433 
762,769 
882,419 
581,210 
590,955 

588,596 
362,082 
661,215 

373,011 
147,471 
150,288 



3,164,367 
526,389 
499,327 
626,118 

472,934 
487,173 
581,081 
392,892 
407,453 

415,288 
261,151 
503,709 
280,755 
110,018 
98,806 



2,384 
2,374 
4,410 
1,357 

2,373 

CM ' 
CM 



CM 



CM 



6,116 
4,070 
4,410 
3,735 

1,357 
1,357 
1,696 



CM 



334,101 
112,859 

181,145 
219,959 

147,201 

121,649 

135,206 

76,176 

73,391 

61,198 
32,305 
42,667 
28,326 
9,526 
12,502 



214,419 



7,124 
3,053 
5,099 
7,461 

4,071 
4,749 
3,731 
3,391 
3,731 

3,053 
2,714 
CM 
2,374 
1,698 

CM 



12,890 
6,106 
7,802 
9,507 

6,445 
6,784 
4,749 
5,427 
2,035 

4,410 
2,713 
3,053 
3,052 
1,696 
2,419 



93,634 
41,333 
68,186 
82,775 

75,277 
70,220 
83,802 
53,615 
61,065 

60,691 
37,648 
72,898 
36,642 
15,285 
20,309 



59,177 
39,817 
10,257 
16,423 
22,160 

19,846 
14,378 
19,056 
12,951 
11,983 

15,349 
8,850 

17,015 
8,850 
5,437 
4,218 



4,772 
3,392 

11,204 
5,767 

4,748 
2,035 
C^) 
1,357 



CM 
CM 



CM 



12,798,399 



23,080 



1,588,211 



54,334 



79,088 



873,380 



285,767 



35,994 



55,447,009 



37,563,381 



29,719 



4,626,489 



775,934 



1,119,910 



5,013,468 



45,128,897 



32,395,395 



5,167,986 



31,263 



29,538 



385,821 



390,113 



672,403 



447,507 



3,882,043 



2,395 
4,495 
8,951 

6,600 

11,745 

11,487 

8,484 

9,831 

9,892 
10,699 
21,199 
18,243 
10,730 

9,240 
23,505 
U,787 
13,706 
10,948 

10,047 
8,621 
6,841 
5,719 
4,949 

4,377 
14,479 
8,679 
5,590 
6,009 

2,831 

1,483 

893 

544 

341 

254 

486 

172 

57 

16 

25 

13 

10 

3 

1 

1 
1 



14,657 

3,490 

13,249 

15,684 

9,847 
8,159 
6,833 
3,761 
3,412 

3,404 
1,367 
3,074 

C'5 

CM 

CM 



94,159 



Ftor footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



35 



Table 3.-INDIVIDUAL RETURNS FOR 1951, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES, AND BY SELECTED PATTERNS OF INCOME: FREQUENCY DISTRIBUTION 

OF RETURNS - ContlJiued 



Adjusted gross Income classes^ 

(Dollara) 



Number of returns with 
two sources - Continued 



Dividends 
and other 

l09S** 



U3) 



Interest 
BJtd other 
Income'^ 



Interest 

and other 

loss** 



(16) 



Number of returns with three sources 



Salaries 

and wages 

dividends, 

and 

interest 

(18) 



Salaries 

and wages, 

dividends, 

and other 

Income*^ 

117) 



Salaries 
and wages 
dividends, 
and other 

1088** 



Salaries 
and wages. 
Interest, 
and other 

Income*' 



Salaries 
and wages, 
interest, 
and other 
loss** 



Dividends, 
interest, 
and other 
Income*' 



Dividends, 

interest, 

and other 

loss** 



Number of returns 
with four sources 



Salaries 
and wages, 
dividends, 
interest, 
and other 
income*' 

(23) 



Salaries 
and wages, 
dividends, 
interest, 
and other 
loss** 

[2*) 



Taxable returns: 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under i,000 

';,000 under i,500 

'i,500 under 5,000 

5,000 under 6,000 

6,000 under 7,000 

7,000 under 8,000 

6,000 under 9,000 

9,000 under 10,000 

10,000 under 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under U,000 

U,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 60,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 600,000 

600,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 6,000,000 

6,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable retuma:*° 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 uneer 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 6,000 

6,000 under 6,500 

6,500 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 nore. 



CM 

(") 
CM 

CM 
CM 



CM 
CM 
CM 

CM 

CM ' 
CM 

192 

253 

152 
81 
CM 
81 

CM 

162 
51 

70 

20 

17 

8 

10 
7 



5,486 



7,5i6 
3,792 

CM 

CM 

CM 

CM 
CM 



CM 



CM 
CM 



CM 



21,305 



1,387 
6,825 
9,613 

10,701 

21,597 
28,055 
22,416 
21,491 
24,143 

21,924 
24,409 
39,745 
36,375 
24,389 

22,322 
34,478 
28,832 
18,811 
15,402 

12,320 
9,686 
7,993 
6,895 
5,855 

4,836 
15,700 
8,243 
5,200 
5,036 

2,165 

1,088 

689 

402 

282 

182 
312 
104 
35 

27 



CM 



CM 
CM 



CM 



CM 



CM 

(*M 
CM 

CM 
(*M 
(") 
CM 



(*M 



CM 

3,731 
3,063 

3,402 
7,462 
8,490 
11,204 
9,539 

13,918 
14,598 
29,881 
34,321 
30,660 

35,799 
72,094 
53,629 
40,478 
28,709 

21,286 
14,778 
11,004 
8,575 
6,315 

4,624 
15,570 
8,196 
4,724 
4,846 

2,159 

1,112 

576 

349 

214 

127 
306 
46 
20 



CM 
CM 

2,405 

1,706 
6,146 
5,817 
7,164 
7,533 



10,262 
13,948 
25,936 
28,706 
31,440 

25,839 
69,530 
54,453 
33,832 
27,490 

21,741 
16,150 
13,931 
10,568 
9,203 

7,451 
25,005 
13,476 
8,576 
9,043 

4,771 

2,494 

1,543 

984 

662 

481 
1,081 

311 

139 

67 

58 

25 

22 

5 

5 

2 

1 



CM 
CM 

CM 
r'M 



(*M 

2,405 
2,035 
2,764 
2,385 

2,744 
2,046 
7,144 
7,843 
7,503 

7,842 
14,748 
10,338 
10,409 

5,603 

4,111 
3,308 
3,078 
2,036 
1,585 

1,442 
4,929 
2,921 
1,629 

1,715 

838 
501 
300 
169 
li5 

87 
153 
35 
21 
13 



3,053 
3,731 
5,129 

9,548 
13,619 

8,192 
14,307 
18,008 

16,672 
27,597 
37,161 
55,265 
51,615 

50,775 
75,885 
51,213 
31,874 
24,164 

15,655 
11,194 
6,902 
6,363 
4,483 

3,363 
11,685 
6,079 
3,498 
3,517 

1,734 
864 
447 
265 
180 

110 

294 

71 

34 



CM 

cm' 

1,367 
1,357 

1,357 
1,367 
4,749 
1,706 
3,731 

3,732 

5,118 

8,840 

12,222 

U,301 

9,877 

16,353 

10,221 

6,970 

3,761 

2,707 

1,533 

1,004 

758 

677 

495 
1,610 
947 
472 
438 

166 
97 
40 
26 
12 



CM 

CM 
4,803 
4,509 

10,287 
14,678 
18,590 
W,788 
14,818 

17,940 
16,625 
34,672 
24,957 
27,937 

17,502 
38,264 
25,530 
26,804 
20,585 

16,599 
15,579 
13,713 
11,667 
10,810 

9,223 
35,096 
20,121 
14,365 
16,638 

9,047 
5,162 
3,258 
2,146 
1,489 

1,123 

2,242 

771 

355 

219 

159 
76 
90 
39 
21 



(*M 



CM 
CM 

(*M 

CM 
CM ' 

1,357 

CM 

2,096 

CM 

1,698 

1,377 
2,768 
1,392 
C') 
1,038 



748 
496 
311 
408 
364 

293 

1,079 
597 
413 
507 

234 

142 

80 

58 

40 

30 
83 
40 
17 
9 



(*M 

CM 

2,374 

2,385 
6,116 
7,174 
8,192 
11,882 

9,508 
11,571 
30,036 
29,455 
37,893 

38,359 
61,924 
57,997 
42,183 
34,790 

30,148 
23,154 
19,400 
17,282 
14,062 

11,912 
44,125 
28,761 
19,774 
24,206 

14,008 
8,767 
5,815 
3,388 
2,836 

2,026 

5,356 

1,973 

873 

483 

451 
207 
228 
73 
40 

28 

16 

6 

3 

5 



526,038 



23,606 



672,767 



36,800 
21,760 
34,680 
34,999 

27,157 

16,991 

15,622 

6,495 

5,786 

7,463 
3,756 
3,104 
2,395 

CM 
CM 



17,084 
5,498 
C^) 
CM 
CM 

CM 
CM 

(*M " 



CM 



3,053 
2,035 
4,749 
2,714 

4,749 
CM 
1,367 
1,696 

1,357 

CM 

CM 
CM 
CM 
CM 
CM 



CM 

3,053 
3,053 

4,749 
4,071 
4,440 
4,071 
3,741 

2,385 
1,696 
2,405 
1,706 

1,868 



3,824 
1,726 

CM 

CM 
1,367 

1,357 
1,706 
1,357 
1,357 
C^) 

CM 
CM 
CM 

CM 
CM 
CM 



4,748 
3,741 
8,480 
7,473 

8,819 
6,465 
6,116 
4,410 
5,437 

4,410 
1,357 
2,035 
3,053 
C') 
2,498 



(*M 

2,065 

eh 

1,367 
(*M 
1,706 

C') 
CM 

CM 
CM 

1,706 
1,357 
CM 

CM 



7,123 
10,197 
20,742 
21,740 

16,971 
11,214 
8,830 
3,330 
5,756 

3,422 
2,734 
3,412 

(*') 

CM 

CM 



10,335 
6,520 
CM 
CM 

CM 

(*M 
CM 
(") 
CM 
CM 

CM 
CM 
CM 



CM 



3,052 
3,053 
5,098 
2,714 

4,410 
3,392 
4,081 
2,385 
2,714 

3,402 
1,696 
2,035 
1,357 
C') 

CM 



218,885 



25,008 



26,498 



41,318 



69,381 



19,989 



123,272 



40,578 



718,888 



26,922 



532,665 



133,266 



643,986 



713,345 



534,277 
184,611 



63, U9 



299,760 



384,053 



259,933 



48,328 



346,097 



303,213 



35,563 



235,540 



CM 



CM 

CM 



2,714 
C') 
7,494 
5,118 
6,826 

6,516 
12,613 
8,910 
7,944 
5,796 

5,234 
3,797 
2,853 
2,596 
2,245 

2,042 
6,256 
4,446 
2,914 
3,554 

1,844 

1,179 

716 

485 

377 

291 
650 
223 
79 
43 

48 

22 

12 

6 

1 

2 
2 



3,873 
1,757 
C') 
1,387 

c-h 

CM 

CM " 

CM 

CM 

CM 
CM 
CM 
CM 
CM 
CM 



50,760 



For footnotes, see pp. 92-94; for extent to irtilch data are estimated, see pp. 19-21. 



36 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



-INDIVIDUAL RETUHNS FOR 1951, BY SIZE OF SPECIFIC SOURCE OF INCCME AND BY SELECTED PATTERNS OF INCOME: 

[Taxable and nontaxable ] 



FREQUENCY DISTRIBUTIONS OF RETURNS 



Size of salaries and wages 

(Dollars) 



Total 

number of 

returns 

with 
salaries 
and wages 

111 



Number of returns wi th- 



Salaries 

and wages 

only 



(2) 



Salaries 
and wages 

and 
dividends 



(31 



Salaries 
and wages 

and 
interest 



W 



Salaries 
and wages 
and other 
income*^ 



IS) 



Salaries 

and wages 

and other 

loss*' 

(al 



Salaries 

and wages, 

dividends, 

and 

interest 



Salaries 
and wages , 
dividends, 
and other 

income*^ 



Salaries 
and wages, 
dividends, 

and other 
loss" 



Salaries 
and wages, 
interest, 
and other 
income'^ 

jio) 



Salaries 
and wages, 
interest, 
and other 
loss" 

(Ul 



Salaries 
and wages, 
dividends, 
interest, 
and other 
income*^ 

(121 



Salaries 
and wages , 
dividends , 
interest, 
and other 
loss" 

1131 



Under tlOO 

100 under 200 

2CX] under 300 

300 under ';00 

AOO under 500 

500 under 600 

600 under 8(X1 

800 under 1,000 

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 5,500 

5,500 under 6,000 

6,000 under 7,000 

7,(X10 under 8,000 

8,000 under 9,000 

9,000 under 10,000 

10,000 under 15,000 

15,CKX1 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 500,000... 

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

Total 



512,855 
650, 779 
705,740 
742,311 
825,989 

716,481 
1,440,105 
1,553,372 
4,125,432 
4,198,732 

4,460,006 
4,630,190 
4,759,918 
4,396,331 
3,697,799 

2,899,760 
2,168,828 
1,542,921 
1,968,974 
978,517 

518,343 
273,558 
456,972 
132,071 
62,299 

34,610 
33,479 
14,090 
15,581 
2,151 



330,427 
468,990 
547,328 
585,414 
673,233 

571,641 
1,139,004 
1,272,062 
3,424, 8»4 
3,505,987 

3,718,340 
3,805,158 
3,846,983 
3,451,576 
2,850,779 

2,166,731 
1,579,339 
1,108,552 
1,331,331 
596,907 

277,619 
125,048 
148,294 
23,649 
7,519 

3,183 

2,253 

673 

448 

29 



1,367 
3,752 
1,732 
2,060 
3,053 

3,742 
9,047 
6,815 
26,843 
31,632 

37,098 
42,602 
55,748 
67,842 
64,753 

51,752 
57,209 
41,887 
76,400 
53,723 

36,337 
23,178 
47, 772 
14,884 
6,406 

3,167 
2,902 
1,081 
1,048 
102 



3,403 
4,410 
2,374 
4,070 
3,063 

4,749 
13,968 
16,631 
49,535 
58,344 

68,201 
79,076 
91,996 
102, 543 
96,457 

96,158 

98,137 

64,931 

103,847 

61,157 

32,002 
18,821 
31,460 
7,979 
3,160 

1,495 

1,244 

388 

281 

30 



114, ,.50 
126,256 
113,117 
113,261 
106,656 

98,574 
202,304 
186,132 
436,592 
398,564 

429,600 
431,471 
457,231 
423,310 
372,344 

293,179 
186,522 
134,986 
179,988 
80,545 

47,540 
23,602 
39,456 
9,691 
3,992 

1,360 

1,452 

579 

397 

37 



3,883 

5,277 
6,237 
7,244 
6,546 

4,611 
13,203 
15,178 
47,483 
66,057 

85,054 
104,664 
130,209 
146,340 
125,905 

121,415 
83,494 
66,778 
86,412 
44,421 

23,574 
11,023 
19,135 
4,317 
2,072 

948 
762 
274 
275 
35 



2,858 
2,075 
2,450 
1,018 
2,409 

3,077 

7,848 

7,863 

15,371 

21,832 

26,660 
31,755 
31,168 
35,536 
34,340 

33,093 
44,973 
29,297 
45,973 
38,241 

25,462 
18,557 
38,882 
13,811 
7,005 

3,793 
3,816 
1,506 
1,332 
159 



12,642 

10,102 

5,707 

7,112 

7,756 

8,061 
12,750 
14,652 
23,751 
30,908 

23,292 
29,471 
33,605 
36,462 
30,612 

32,426 
30,820 
27,456 
38,470 
24,698 

19,652 
13,936 
34,415 
14,462 
7,075 

4,208 
4,130 
1,888 
1,954 
224 



39 

339 

380 

1,039 

392 

21 

719 

359 

5,243 

6,637 

4,633 
6,557 
6,641 
8,947 
8,698 

10,023 
7,340 
5,471 

11,355 
9,743 

9,533 
4,837 
11,432 
4,884 
2,898 

1,599 

1,702 
741 
920 

144 



18,104 
14,464 
12,431 
11,359 
13,105 

9,034 
19,257 
14,897 
50,277 
33,767 

45,020 
47,551 
42,844 
64,326 
47,022 

40,999 
30,001 
22,671 
34,334 
21,546 

12,154 
7,641 

15,213 
5,095 
2,425 

1,381 

1,092 

518 

421 

37 



1,697 
360 

1,377 
719 
30 



709 
2,754 
5,472 
5,128 

6,325 
9,579 
12,571 
11,614 
13,938 

9,922 

13,679 
7,503 

10,242 
6,479 

5,602 
2,527 
5,043 
1,790 
937 

607 
508 
139 
219 
41 



22,998 
13,992 
11,778 
8,585 
9,333 

11,230 
19,814 
14,904 
36,258 
29,872 

30,575 
35,961 

44,105 
40,5(34 
44,314 

37,241 
30,997 
26,413 
42,245 
33,585 

23,913 
20,102 
52,729 
25,205 
14,417 

9,781 
10,539 
4,789 
6,176 
933 



1,187 
762 
829 
430 
413 

1,053 
1,482 
1,125 
3,718 
5,004 

4,703 
6,345 
6,817 
6,831 
8,137 

6,821 
6,317 
6,976 
3,372 
7,472 

5,450 
4,236 
13,141 
6,304 
4,393 

2,588 
3,029 
1,464 
2,110 
380 



48,538,699 



37,563,331 



1,119,910 



5,013,488 



532,665 



542,697 



643,986 



138,750 



127,946 



Size of dividends 
(DolUra) 



Total 

number of 

returns 

with 

dividends 



("1 



Number of returns with- 



Dlvidends 
only 



Salaries 
and wages 

and 
dividends 

(181 



Dividends 

and 
interest 



(17) 



Dividends 
and other 
income*^ 



(161 



Dividends 

and other 

loss** 



(191 



Salaries 

and wages, 

dividends, 

and 

interest 

(201 



Salaries 
and wages, 
dividends, 
and other 

income*^ 

(211 



Salaries 
and wages, 
dividends, 

and other 
loss'* 

(221 



Dividends, 
interest, 
and other 
income*^ 



(231 



Dividends, 

interest, 

and other 

loss** 



(24) 



Salaries 
and wages, 
dividends, 
interest, 
and other 
income*^ 

(2S) 



Salaries 
and wages, 

dividends, 

interest, 

and other 

loss** 

(261 



Under tlO 

10 under 50 

50 under 100 

1(M under 200 

200 under 300 

300 under 400 

400 under 500 

500 under 600 

600 under 800 

SOO under 1,000 

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 5,500 

5,500 under 6,0(X1 

6,000 under 7,000 

7,000 under 8,(XX} 

3,000 under 9,000 

9,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 500,000... 
500,000 under 1,000,000. 
1,000,CXX) or more 

Total 



210,291 

660,651 
481,280 
580,094 
332,100 

226,726 
164,377 
135,427 
196,616 
144,735 

235,092 

141,603 

91 , 307 

66,443 

52,450 

35,263 
34,403 
24,674 
25,259 
13,510 

26,026 
22,052 
16,701 
13,306 
40,673 

19,870 

11,125 

7,315 

8,279 

4,432 

7,351 

3,253 

186 



711 
10 



678 

678 

5,099 

3,742 

7,133 
4,414 
2,374 
3,392 

673 

678 
1,018 

339 
1,013 

339 

689 
10 
263 
222 
485 

172 
71 
46 
54 
24 



60,369 
187.254 
119,361 
145,283 

73,763 

38,613 
27,967 
19,783 
25,219 
15,656 

26,644 
9,073 
6,864 
4,156 
3,135 

2,034 
1,528 
1,021 
1,334 
1,054 

1,180 
963 
683 

467 
1,184 

556 
290 
163 
170 
58 

77 
22 



678 
2,393 

718 
3,084 
4,760 

3,731 
2,374 
3,741 
8,141 
8,191 

13,569 
5,113 
2,754 
2,405 
2,076 

1,058 
2,419 
1,063 
710 
1,726 

460 

1,046 

476 

414 

1,085 

343 
216 

121 

122 

74 

78 
34 



20,229 
51,918 
42,747 
55,019 
36,605 

22,337 

17,107 
20,691 
20,749 
16,747 

21,075 

16,627 

8,879 

5,678 

5,443 

2,943 
2,006 
1,354 
3,423 
1,613 

1,948 

2,357 

997 

865 

2,331 

396 
577 
256 
284 
151 

194 
54 



24 
1,150 
1,513 
1,577 
1,483 

1,777 
411 

1,023 
428 
44 

3,495 

2,127 
703 

1,046 
339 

353 
638 
359 
683 



30 
349 
430 
232 
495 

202 
91 
82 



38,060 

115,451 
80,772 
89,432 
51,333 

33,280 
18,666 
14,450 
19,782 
15,013 

17,373 
5,303 

10, 510 
4,277 
3,398 

1,537 
2,020 
1,786 

1,314 
721 

1,451 
986 
786 
553 

1,788 

793 
436 
245 
274 
148 

173 
47 



30,586 
104,246 
68,324 
79,201 
45,963 

27,835 
24,395 
21,677 
27,117 
16,580 

27,244 
17,307 
11,250 
7,421 
4,306 

4,423 
2,382 
2,344 
2,696 
1,500 

2,428 
1,666 
1,280 
1,173 
3,341 

1,340 
344 
511 
519 
255 

404 

131 

3 



6,345 
24,769 
18,149 
23,286 
10,172 

9,425 

7,587 
4,026 
5,725 
3,429 

5,432 
2,908 
1,531 
1,315 
1,797 

672 
547 
541 
362 
311 

584 
456 
414 
339 
1,260 

460 
230 
164 
140 
85 



14,425 
64,799 
59,359 
67,111 
46,105 

41,909 
29,357 
19,913 
35,136 
30,712 

53,155 
42,634 
23,517 
15,534 
15,420 

9,354 
10,631 
6,708 
6,536 
4,408 

7,839 
6,648 
5,026 
4,065 
11,789 

5,762 
3,144 
2,125 
2,349 
1,192 

1,''S9 



400 
2,894 

4,870 
4,537 
1,429 

1,459 
721 
1,468 
2,431 
1,108 

3,518 
1,111 
2,145 
1,765 
2,037 

743 
2,120 
2,110 

730 
1,482 

930 
793 
703 
624 
2,071 

847 
544 
447 
460 
257 

337 
130 



33,407 
88,674 
74,735 
94,898 
49,605 

39,046 
23,972 
23,134 
40,186 
23,940 

48,460 
29,061 
18,094 
15,722 
11,040 

9,744 
6,816 
5,799 
5,087 
4,224 

7,417 
5,781 
4,796 
3,612 
11,969 

7,397 
3,964 
2,S65 
3,223 
1,822 

3,279 
1,629 

97 



5,768 
16,392 
10,672 
16,666 
10,533 

6,814 
6,142 
4,838 
6,553 
4,568 

7,994 
5,430 
2,636 
3,732 
2,231 

1,719 
1,728 
1,245 
811 
1,132 

1,070 
992 
842 
740 

2,380 

1,102 
668 
490 
619 
336 

686 
389 
23 



4,038,391 



34,702 



75,173 



21,305 



542,697 



47,437 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



37 



-INDIVIDUAL RETURNS FOR 1951, BY SIZE OF SPECIFIC SOURCE OF INCOME AND BY SELECTED PATTERNS OF INCOME: 

[Taxable and nontaxable] 



FREQUENCY DISTRIBUTIONS OF RETURNS - Continued 



Size of interest 

fDo/(«ra> 



Total 

number of 

retuma 

irtth 
Interest 



<£?) 



Number of returna vlttv- 



Interest 
only 



Salaries 
and wages 

and 
interest 



(29) 



Dividends 

and 
Interest 



1301 



Interest 
and other 
income*' 



(311 



Interest 

and other 

lose" 



(311 



Solarles 

and wages , 

dividends, 

and 

interest 

(a»l 



Salaries 
and wages, 
interest, 
and other 
income*' 

(3«) 



Salaries 
and wages , 
Interest, 
and other 
lose*' 

(361 



Dividends, 
Interest, 
and other 
Income*' 



(3«1 



Dividends, 

interest, 

and other 

loss'* 



(371 



Salaries 
and wages, 
dividends, 
interest, 
and other 
Income" 

(3*1 



Salaries 
and wages, 
dividends, 
interest, 
and other 
loos" 

(3»1 



Under tlO 

10 under 50 

50 under 100 

100 under 200 

200 under 300 

300 under AOO 

iOO under 500 

500 under 600 

600 under 800 

800 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 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 5,500 

5,500 under 6,000 

6,000 under 7,000 

7,000 under 8,000 

8,000 under 9,000 

9,000 under 10,000 

10,0(Xl under 15,000 

15,000 under 20,0(X) 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100, 0(X) 

100,000 under 500,000... 
500,000 under 1,000,000. 
1,(X10,000 or more 



404,972 
1,101,261 
714,389 
874,084 
464,318 

279,283 
181,936 
126,965 
191,832 
124,358 

148,451 
77,049 
40,937 
25,928 
14,925 

10,804 
8,334 
6,887 
4,214 
3,084 

5,048 
3,889 
2,531 
1,766 
3,897 

1,403 
598 
308 
298 
128 

144 

1 



340 

339 

2,035 

1,018 

349 

678 

1,357 

6,446 

3,052 

6,788 

5,767 

343 

349 



339 
339 



156,629 

371,276 
184,659 
211,542 
82,229 

41,511 
18,243 
13,818 
20,412 
5,572 

6,418 

3,030 

2,893 

684 

228 

161 
92 
98 
51 
68 

74 
24 
59 
24 
63 

27 

11 

10 
2 



1,747 
5,298 
8,012 
12,488 
7,399 

7,336 
4,256 
5,590 
6,707 
3,963 

7,274 

2,357 

912 

826 

105 

59 
61 
19 
55 
32 

92 

383 
44 
53 
82 

10 
11 



29,603 
120,218 
103,433 
153,849 

90,764 

48,083 
36,809 
20,758 
37,223 
28,214 

25,166 
8,585 
5,812 
3,719 
1,268 

1,682 

1,115 

339 

333 

267 

498 
306 
195 
224 
266 

83 
36 
10 
19 
5 

5 

1 



380 
3,224 
2,855 
2,252 
3,628 

1,468 
3,164 
1,442 
2,227 
1,461 

1,078 

1,089 

718 

730 

360 

10 
379 
339 

11 



60,771 
155,132 
91,948 
93,487 
49,406 

21,685 
15,756 

9,833 
10,688 

9,293 

6,337 

3,689 

1,774 

573 

534 

335 
560 
151 
128 
81 

125 
79 

123 
46 
86 

35 
7 
1 
1 
1 



59,504 
159,082 
113,367 
128,966 

61,165 

41,800 
19,364 
13,093 
15,928 
9,681 

9,937 
4,871 
1,937 
1,429 
1,130 

539 
313 
627 
247 
163 

132 
169 
115 
73 
202 

86 
21 
18 
13 



13,368 
34,716 
27,411 
23,725 
11,873 

10,097 
3,158 
2,289 
3,494 
2,898 

1,353 

2,677 

552 

454 

134 

77 
59 
65 
61 
42 



18,996 
85,425 
68,899 
102,067 
72,888 

49,943 
36,675 
28,303 
42,443 
32,987 

43,043 

23,271 

12,357 

8,751 

5,263 

4,008 
2,264 
2,764 
1,524 
1,069 

1,656 

1,394 

865 

476 

1,151 

383 

193 

89 

72 

40 



1,825 
2,798 
1,997 
3,586 
3,742 

4,469 
4,161 
2,782 
5,256 
2,487 

5,234 
2,059 
2,163 
1,402 
1,006 

534 
287 
176 
97 
101 

520 

192 

135 

36 

191 

115 
24 
18 
19 



49,933 
139,002 

96,420 
118,408 

67,583 

44,689 
34,459 
25,066 
35,395 
21,162 

29,255 

16,018 
9,588 
6,081 
4,014 

2,912 
2,574 
1,655 
1,444 
1,091 

1,511 

1,104 

754 

675 

1,454 

505 
221 
120 
133 
49 

57 
12 

1 



12,216 
24,750 
15,049 
21,679 
12,623 

7,853 
5,213 
2,634 
5,613 
3,588 

6,568 

3,636 

1,888 

930 

883 

487 
291 
315 
263 
170 

319 
196 
129 
122 
279 

126 
42 
40 
21 
10 

11 

2 



Total. 



4,824,056 



718,888 



26,922 



643,986 



138,750 



649,310 



127,946 35 



Size of other income* 
(DolUr*) 



Total 
number of 

returns 

with other 

income 



(40) 



Number of returns wltb- 



Other 
income 
only" 



(«ll 



Salaries 

and wages 

and other 

income*' 



(42) 



Dividends 
and other 
income*' 



Interest 
and other 



(44) 



Salaries 
and wages, 

dividends, 
and other 
income*' 

^146) 



Salaries 
and wages, 
interest, 
and other 

income*' 



Dividends, 
interest, 
and other 
Income*' 



(471 



Salaries 
and wages, 
dividends. 
Interest, 
and other 

income" 

(481 



Under $10 

10 under 50 

50 under 100 

100 under 200 

200 under 300 

300 under 400 

400 under 500 

5(30 under 600 

600 under 800 

800 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,5(X) 

4,500 under 5,000 

5,000 under 5,5(X) 

5,500 under 6,000 

6,000 under 7,000 

7,000 under 8,000 

8,000 under 9,000 

9,000 under 10,0(X) 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000..., 
100,000 under 500,000.., 
500,000 under 1,000,000, 
1,000,000 or more 

Total 



170,636 
755, (X5 
682,279 
863,882 
684,593 

563,161 
473,554 
464,622 
780,335 
684,696 

1,461,003 

1,113,347 

864,375 

i96,439 

519,880 

401,627 
293,658 
240,947 
189,637 
143,416 

229,575 
170,077 
121,196 
103,047 
284, U7 

124,686 
67,545 
41,917 
44,595 
21,259 

27,704 

7,647 

274 



2,425 
10,328 
13,455 
46,927 
46,699 

73, 537 

87,723 

116,517 

234,806 

261,657 

673,882 
577,743 
501,434 
418,211 
309,183 

243,239 
170,039 
144,332 
101,393 
76,761 

118,922 
85,631 
57,775 
42,689 

1U,159 

42,541 
21,362 
11,309 
11,647 
4,641 

4,751 

762 

9 



135,025 
582,441 
521,041 
583,735 
427,311 

338,231 
252,357 
213,290 
324,761 
250,475 

443,320 
271,330 
176,085 
125,452 
86,485 

64,128 
43,737 
30,270 
24,618 
16,553 

24,422 
15,817 
12,788 
9,154 
22,158 

8,125 
3,609 
2,289 
2,225 
923 

1,088 

243 

2 



369 
2,820 
3,519 
9,345 
5,986 

7,677 
12,793 
10,070 
17,897 
17,397 

38,427 
31,421 
26,323 
22,271 
16,209 

15,989 
14,524 

6,537 
10,312 

7,402 

15,311 
11,207 
9,236 
7,950 
26,672 

13,415 
7,580 
4,692 
5,008 
2,445 

3,170 

620 

U 



698 

5,118 

3,741 

10,749 

16,124 

13,971 
14,327 
22,470 
39,619 
37,203 

87,437 
73,788 
55,126 
46,799 
45,913 

29,667 
24,246 
20,710 
22,331 
U,639 

23,035 
19,047 
14,209 
11,323 
32,730 

U,633 
7,616 
4,951 
4,644 
2,034 

2,496 
487 

7 



8,300 
46,573 
32,324 
61,992 
44,453 

32,794 
27,572 
24,155 
37,253 
26,291 

37,796 
34,283 
21,013 
16,688 
9,861 

6,971 
9,746 
6,947 
4,052 
6,485 

7,878 
5,547 
4,595 
3,637 
10,680 

5,015 
2,892 
1,916 
1,902 
1,092 

1,461 

515 

17 

1 



10,748 
49,774 
45,965 
73,113 
68,919 

42,690 
32,982 
29,118 
43,256 
32,311 

54,923 
44,101 
22,011 
16,086 
10,984 

9,997 
7,088 
5,327 
4,489 
3,367 

6,353 
4,485 
3,883 
3,153 
8,708 

4,073 
1,890 
1,259 
1,316 
604 

750 
255 

8 



2,261 
12,999 
10,214 
15,768 
24,807 

16,460 
13,536 
19,308 
37, 519 
24,337 

68,408 
41,681 
33,592 
33,317 
27,129 

18,627 
13,657 
15,493 
U,039 
U,731 

21,039 
18,635 
10,549 
18,275 
45,429 

24,828 
14,321 
10,163 
11,621 
6,058 

8,272 

2,150 

79 

7 



10,810 
44,992 
52,020 
62,253 
50,294 

37,801 
32,264 
29,694 
45,224 
35,025 

56,810 
39,000 
28,791 
19,615 
U,116 

13,009 
10,6a 
11,331 
8,403 
6,478 

12,614 
9,708 
8,161 
6,865 

23, 6U 

12,056 
8,275 
5,338 
6,232 
3,462 

5,716 

2,615 

Ul 



13,292,809 



4,626,489 



5,01J,488 



384,606 



718,888 



643,986 



For footnotes, see pp. 92-94; for extent to which data are estljnated, see pp. 19-21. 



38 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 4 .-INDIVIDUM, RETUimS FOH 1951, Bit SIZE OF SPECIFIC SOURCE OF INCaiE AND BY SELECTED PATTEHMS OF INCCME: FRBOUENGY DISTRIBUTIONS OF RETURNS • 

[Taxable and nontaxable] 



Size of other loss** 

(DoJJars) 



Total 
number of 

returns 

with other 

loss 



{«») 



Number of returns with- 



Other loss 
onl/" 



m) 



Salaries 

and wages 

and other 

loss** 



(51) 



Dividends 

and other 

loss*' 



(S£) 



Interest 

and other 

loss** 



163) 



Salaries 
and wages, 
dividends , 

and other 

loss** 

(M) 



Salaries 
and wages, 
interest, 
and other 
loss** 

(56) 



Dividends, 

interest, 

and other 

loss** 



Salaries 
and wages, 
dividends, 
interest, 
and other 
loss** 

(57) 



Under $10 

10 under 50 

50 under 100 

100 under 200 

200 under 300 

300 under 400 

-iOO under 500 

500 under 600 

600 under 800 

800 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

i.OOO under 4,500 

4,500 under 5,000 

5,000 under 5,500 

5,500 under 6,000 

6,000 under 7, OCX) 

7,000 under 8,000 

8,000 under 9,000 

9,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 500,000... 
500,000 under 1,000,000. 
1,000,000 or niore 

Total 



40,323 
101,322 
268,878 
286,757 
200,487 

153,889 
118,419 
96,594 
136,724 
100,361 

186,566 
77,880 
36,527 
27,381 
25,373 

18,437 
9,969 
6,725 
7,141 
4,941 

9,567 
6,889 
3,804 
2,329 
11,155 

3,633 
2,125 
1,726 
1,088 
1,138 

1,374 

322 

2 



4,269 
10,697 
10,748 
16,747 
11,501 

15,658 
9,113 
14,712 
16,183 
15,911 

25,546 
19,352 
11,060 
6,058 
7,502 

3,304 
2,655 
2,312 
2,403 
1,690 

3,810 
1,415 
1,147 
1,116 
2,312 

976 
721 
507 
480 
757 

189 
38 



22, 736 

45, 611 
208, 238 
197, 522 
138, 137 

99,953 
84,638 
63, 399 
88,307 
55,971 

110,378 
42,126 
16,348 
14, 515 
12, 352 

9,353 
4,926 
2,067 
3,389 
1,562 

2,466 

2,015 

925 

556 

3,512 

1,007 

554 

130 

140 

58 

415 
25 



381 
1,721 
1,402 
2,166 

811 

1,771 

1,438 

408 

806 

1,899 

4,215 
498 

1,080 
132 
431 

435 
53 
52 
24 

11 

405 
31 
35 
56 

794 

58 
22 
13 
60 
18 

49 
25 



10 
1,706 
1,378 
3,452 
2,728 

2,085 

679 

353 

2,513 

2,096 

1,482 

2,136 

810 

470 

720 

1,442 

381 

380 

81 

369 

70 
380 
409 

10 

440 

101 
30 
91 
44 
40 

31 
5 



3,530 
12,703 
13,986 
17,943 
12,731 

9,556 
5,289 
6,472 
9,261 
7,026 

15,266 
5,247 
1,902 
1,687 
2,426 

1,683 
591 
611 
462 
512 

734 

1,218 

555 

177 

1,145 

156 
74 
62 
99 
53 

69 

40 



4,803 
13,234 
17,474 
24,771 
19,095 

11,264 
6,735 
3,845 
8,472 
7,483 

11,820 

2,013 

2,059 

1,962 

166 

491 
158 
150 
81 
447 

822 

93 

72 

63 

501 

129 
397 
44 
41 
16 



542 
4,825 
2,121 
3,934 
5,576 

5,196 
1,087 
2,690 
3,798 

2,370 

4,727 
3,412 
1,208 
1,137 
135 

448 

409 

118 

86 

35 

122 

801 

395 

64 

1,007 

466 
58 

407 
46 
67 

89 
61 



4,052 
10,825 
13,531 
20,222 

9,908 

8,406 
9,440 
4,715 
7,384 
7,605 

13,132 
3,096 
2,060 
1,420 
1,641 

1,281 
796 

1,035 
615 
315 

1,138 
936 
266 
287 

1,444 

740 
269 
467 
178 
129 

508 

103 

2 



220,889 1,233,331 



For footnotes, see pp. 92-94j for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



39 



-INDIVIDUAL RETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCCME FRCM OTHER SOURCES, BI TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES, BY SELECTED 
PATTERNS OF INCCME, AND BY SIZE OF A SPECIFIC SOURCE OF INCOE: FREQUENCY DISTRIBUTION OF RETURNS 



Adjusted groas Income classes^ 



Number of returns with salaries and wages and dividends - by size of dividends 



Size of dividends 



Under tlO 



$10 under 
150 



150 under 
tlOO 



$100 under 
$200 



$200 under 
$300 



$300 under 

$>100 



$400 under 
$500 



$500 or 
more 



Taxable returns; 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1,000 

1 ,000 under 1 ,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14 ,000 under 15,000 

15 ,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

60,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :'° 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2 ,000 

2 ,000 under 2 ,250 

2,250 under 2,500 

2, 500 under 2 ,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4,500 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. 



2,035 
2,035 
4,409 

7,802 
8,834 
11,204 
10,885 
16,653 

19,684 
20,378 
47,879 
57,361 
66,526 

55,802 
101,874 
77,831 
58,231 
39,296 

25,302 
18,766 
12,549 
9,239 
6,888 

5,473 
16,114 
7,782 
3,899 
3,489 

1,556 
770 
396 
219 
138 

80 
167 
29 
12 



7,124 
3,053 
5,099 
7,461 

4,071 
4,749 
3,731 
3,391 

3,731 

3,053 

2,714 

CM 

2,374 
1,698 
C") 



54,334 



775,934 



385,821 
390,113 



1,357 
C"! 
(") 
■") 

1,696 
2,724 
2,714 
5,767 
5,428 

7,133 
9,837 
8,829 
2,714 
2,515 

1,105 
586 

404 
273 

151 

131 
303 

131 
48 
48 



(") 

2,036 
2,714 
(") 

5,433 

4,420 
6,796 
16,991 
15,953 
15,963 

11,244 
27,486 
23,436 
13,270 
9,729 

4,446 
2,990 
1,800 
1,252 
838 

576 
1,375 
444 
236 
112 

46 



(") 

CM 

CM 
2,714 
1,367 
1,696 

1,357 
2,718 
6,455 
8,819 
11,872 

8,531 
20,702 
12,561 
12,920 

5,832 

3,767 

2,802 

1,535 

909 

606 

444 

1,128 

446 

152 



CM 

1,357 
CM 

1,696 
2,035 
2,374 
3,063 
3,053 

6,784 
3,392 
12,212 
11,204 
12,212 

9,508 
18,337 
10,865 
11,923 

6,575 

5,061 
3,098 
2,121 
1,408 
1,060 



1,657 
697 
260 
184 

62 
35 
12 

4 
1 

2 
2 



CM 
CM 



1,696 
("i 
1,696 
3,053 



1,696 
2,035 
3,731 
4,081 
5,767 

5,787 
7,822 
6,794 
4,769 
3,707 

2,327 
1,596 

1,313 
980 
667 

347 
1,333 
596 
164 
188 

46 

19 

8 

4 

2 

1 
1 



CM 
CM 

1,706 
3,392 
3,731 

3,053 
4,749 
4,410 
1,700 
2,181 

1,448 

1,121 

708 

646 

475 

394 
1,040 
388 
124 
152 

24 

19 

7 

1 
2 



CM 
CM 
CM 
CM 

1,357 
CM 

CM 
CM 
CM 

2,035 
3,402 

2,744 
4,081 
C"i 
2,055 
1,697 

1,343 
808 
640 
424 
293 

354 
903 
384 

140 
116 

48 
14 



56,964 



173,342 



134,079 



65,618 



CM 



CM 



CM 

CM 
CM 

CM 
CM 
CM 



3,054 
1,697 
CM 
1,356 

CM 

CM 
CM 
CM 
CM 

CM 
CM 
CM 

1,696 

CM 



1,696 
CM 

CM 
CM 



CM 
CM 
CM 
CM 



CM 



CM 
CM 
CM 



CM 

2,374 
C'i 

CM 
CM 

CM 

(*M 

(") 



CM 
(*M 
CM 
CM 

1,696 
C'i 

CM 

CM 

CM 
CM 



CM 
CM 



CM 

(*M 
(") 

CM 

CM 
CM 



CM 



(*M 
CM 



CM 



8,150 



3,391 



1,356 



73,768 



38,613 



27,967 



33,287 
27,082 



99,199 
88,055 



55,363 
63,998 



81,111 
64,172 



41,084 
32,684 



19,023 
19,590 



13,955 
14,012 



CM 
1,357 



CM 
2,385 
1,357 

CM 

2,714 
1,357 
3,731 
6,110 
8,151 

7,802 
8,860 
10,237 
8,880 
7,060 

5,805 
5,765 
4,028 
3,347 
2,798 

2,419 
8,375 
4,696 
2,775 
2,601 

1,250 
658 
342 

204 
131 

75 

160 

29 

12 



U7,863 



CM 
CM 

(") 

CM 
CM 
CM 
CM 

CM 
CM 



CM 



123,319 



42,799 
80,520 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21, 



40 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 5. -INDIVIDUAL RETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCOME FRCM OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED CHOSS INCCME CLASSES, BY SELECTED 

PATTERNS OF INCCIJE, AND BY SIZE OF A SPECIFIC SOURCE OF INCOffi: FREQUENCY DISTRIBUTION OF RETURNS-Con. 



Number of returns with salaries and wages, dividends, and interest - by size Ol dividends 



Adjusted gross ijicome classes^ 

(DoJtara) 



Size of dividends 



$10 under 
$50 



$50 under 
$100 



$100 under 
$200 



$200 under 
$300 



$300 under 

$^00 



$400 under 
$500 



$500 or 
iDore 



Taxable returns: 

No adjusted gross Income', 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 



1,250 under 1,500. 
1,500 under 1,750. 
1,750 under 2,000. 
2,000 under 2,250. 
2,250 under 2,500. 



2,500 under 2,750. 
2,750 under 3,000. 

3,000 under 3,500. 
3,500 under .i,000. 
i,000 under ^,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 11,000. 
11,000 under 12,000. 
12,000 under 13,000. 
13,000 under U,000. 

U,000 under 15,000. 
15,000 under 20,000. 
20,000 under 25,000. 
25,000 under 30,000. 
30,000 under 40,000. 

40,000 under 50,000. 
50,000 under 60,000. 
60,000 under 70,000. 
70,000 under 80,000. 
80,000 under 90,000. 



90,000 under 100,000.. 
100,000 under 150,000. 
150,000 under 200,000. 
200,000 under 250,000. 
250,000 under 300,000. 



300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000... 
1,000,000 under 1,500,000. 

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



Total taxable returns. 

Nontaxable returns :*° 

No adjusted gross income' . . 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 



1,250 under 1,500. 
1,500 under 1,750. 
1,750 under 2,000. 
2,000 under 2,250. 
2,250 under 2,500. 

2,500 under 2,750. 
2,750 under 3,000. 
3,000 under 3,500. 
3,500 under 4,000. 
4,000 under 4,500. 
4,500 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. 



(") 
3,731 
3,063 

3,402 
7,462 
8,490 
11,204 
9,539 

13,918 
14,598 
29,881 
X,321 
30,660 

35,799 
72,094 
53,629 
40,478 
28,709 

21,286 

14,778 

11,004 

8,575 

6,315 

4,624 
15,570 
8,196 
4,724 
4,846 

2,159 

1,112 

576 

349 

214 

127 
306 
46 
20 
9 

9 
2 
2 



506,167 



3,053 
2,035 
4,749 
2,714 

4,749 

1,367 
1,696 
1,357 

(") 
(41) 

(") 
(") 
(") 
(") 



532,665 



232,905 
299,760 



1,357 

("> 
(") 
(") 
(") 
(") 

(") 
1,367 
1,357 
2,374 
3,731 

(") 
9,498 
4,070 
3,063 
1,717 

990 
505 
343 
216 
112 

101 

253 

31 

48 

32 



(") 
(") 

CM 

(") 

1,357 
1,696 
3,731 

3,393 
4,751 
4,410 
9,159 
7,503 

8,500 

20,393 

12,900 

9,169 

6,063 

3,980 

2,246 

1,436 

919 

545 

333 
1,135 
534 
184 
169 

48 

19 

7 

4 

3 



(") 

CM 

3,731 
2,385 

3,053 
2,374 
5,437 
5,766 

4,081 

5,129 
15,963 
7,812 
5,767 
3,586 

2,838 

1,939 

1,202 

859 

875 

303 
1,044 
422 
220 
120 

66 



(") 
1,696 
2,374 
3,053 

(") 

3,731 
1,357 
7,802 
7,852 
4,430 

6,804 
7,822 
9,158 
7,483 
4,767 

3,171 
2,392 
1,636 
1,060 
798 

667 
1,814 
697 
317 
254 

74 



(") 

(") 
1,357 
1,357 

(") 

(") 

2,035 
1,696 
4,071 
4,410 
3,073 

2,415 
5,777 
4,410 
4,091 
2,559 

2,161 
1,428 

852 
1,097 

515 

384 
1,141 
485 
238 
214 

65 
21 



C") 



CM 
CM 

CM 
CM 

1,357 
1,706 
CM 
2,395 

5,098 
3,073 
3,392 
2,035 
1,959 

1,232 
964 

772 
576 
398 

273 
1,071 
485 
196 
108 

36 
32 

9 
3 



CM 

CM 
CM 



CM 
CM 
CM 
CM 
CM 

CM 

3,741 
1,357 
("5 
1,283 

1,111 
707 
485 
438 
343 

232 

808 
311 
164 
148 

36 

22 

6 



36,361 



83,986 



31,585 



17,649 



CM 
CM 

CM 
C') 



CM 



(*M 
CM 

1,696 
CM 

1,357 
("i 

CM 



CM 



CM 
CM 
CM 

CM 



CM 



(*M 
CM 



CM 



CM 
(*M 
CM 
CM 

1,696 
CM 

CM 
CM 



CM 



CM 

(") 
(*M 



CM 

CM 



CM 
CM 



CM 



CM 
CM 



CM 



CM 



CM 
(*M 



CM 



7,804 



5,446 



1,695 



CM 



115,451 



80,772 



89,432 



51,333 



33,280 



17,006 
21,054 



55,359 
60,092 



37,721 
43,051 



47,268 
42,164 



25,860 
25,473 



16,660 
16,620 



6,782 
11,884 



CM 



CM 
1,696 
1,367 

("i 

CM 

CM 
1,357 
4,420 
2,724 
4,430 

5,787 
5,827 
10,530 
8,192 
6,775 

5,803 
4,597 
4,278 
3,410 
2,729 

2,331 
8,304 
5,161 
3,357 
3,801 

1,818 
971 
525 
314 
190 

119 

283 

44 

20 

9 

9 
2 
2 



103,278 



C') 

CM 
(*M 

CM 

CM 
CM 

(") 

CM 



2,393 



26,249 
79,422 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



41 



-INDIVIDUAL RETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCOME FRCM OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED CROSS INOOIE CLASSES, 
PATTERNS OF INOOIE, AND BY SIZE OF A SPECIFIC SOURCE OF INCOJE: FREQUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross income classes* 

(DclUrt) 



Number of returns with salaries and wages, dividends, and other Income*' - by size of dividends 



Size of dividends 



Under $10 



$10 under 
150 



$50 under 

tlOO 



1100 under 
»200 



$200 under 
tXX) 



$300 under 
$<i00 



$400 under 
$500 



$500 or 
more 



Taxable returns; 

No adjusted gross InooDe' 

Under $600 

600 under 750 

750 under 1 ,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 .■ 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :*° 

No adjusted gross income' 

Under $500 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 unJer 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 uixier 3,500 

3,500 under 4,000 

4,000 under 4 ,500 

4 , 500 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. 



(") 
(") 
2,405 

1,706 
6,146 
5,817 
7,154 
7,533 

10,262 
13,948 
25,936 
28,706 
31,440 

25,839 
69,530 
54,453 
33,832 
27,490 

21,741 
16,150 
U,931 
10,568 
9,203 

7,451 

25,005 

13,476 

8,576 

9,043 

4,771 

2,494 

1,543 

984 

662 

481 

1,081 

311 

139 

67 

58 

25 

22 

5 

5 

2 

1 



501,379 



2,724 

3,053 
3,053 

4,749 
4,071 
4,440 
4,071 
3,741 

2,385 
1,696 
2,405 
1,706 

1,368 



41,318 



209,597 
333,100 



(") 

(") 

(*') 

(") 

1,367 
(") 
1,367 
2,415 

2,405 

(") 
5,787 
2,764 

C") 
1,162 

1,056 
394 
693 
263 
202 

101 

317 

152 

69 

65 

60 

18 

8 



(") 

(") 
{") 

1,367 
(") 

1,716 



2,049 
2,7U 
7,893 
7,822 
4,450 

6,849 
19,866 
9,958 
5,549 
4,888 

3,060 
2,061 
1,814 
1,034 
976 

657 
1,727 
867 
382 
272 

136 
47 
33 



(") 

(") 

(") 
1,706 
1,367 

(") 
2,035 
4,420 
4,789 
4,410 

4,799 
9,938 
8,551 
4,141 
3,626 

2,454 

1,832 

1,226 

970 

758 

576 
1,640 
605 
366 
286 

134 
57 
17 
20 
13 

8 
16 
4 
2 

1 

1 
1 



(") 
(") 
i") 

(") 
(") 
(") 
(") 
2,055 

1,367 
2,395 
3,406 
4,820 
6,855 

4,501 
10,580 
7,523 
7,214 
4,216 

3,692 
2,363 
1,869 
1,357 
1,044 

919 
2,281 
980 
582 
494 

248 

103 

38 

34 

23 



C") 
(") 
i") 



1,368 
2,724 
2,055 
2,734 
3,063 

2,096 
5,118 
4,810 
2,435 
2,895 

2,192 
1,378 
1,065 
1,024 
616 

438 
1,U2 
877 
422 
349 

180 
68 
44 
12 
11 

15 
19 
5 
2 



(") 
C") 
{") 
(") 

(") 
(") 
(") 
(") 
1,367 

(") 
3,403 
5,112 
2,120 
1,525 

1,283 

1,040 

801 

715 

616 

469 
1,666 
589 
384 
304 

144 
62 
44 
14 
10 

3 
U 
4 
3 
2 



(") 
f") 
(") 
(") 
(*') 

(") 

(") 
2,045 
1,367 

1,716 
2,3U 
1,716 
2,754 
1,313 

1,061 
808 
646 
525 
435 

404 
1,129 
448 
354 
284 

100 
47 
36 
16 



63,534 



75,104 



41,855 



(■") 

(") 
(") 

(") 

CM 
C") 

1,357 



1,697 

1,357 
1,357 

(") 
1,697 
2,035 

(") 

(") 

(") 
C") 

(") 



(") 

C") 
(") 

(") 
(") 






(") 



(") 



(") 
(") 
(") 
(") 
C") 

(") 
(") 
(") 

CM 
CM 



CM 
CM 
(*M 
(*M 

CM 
CM 



CM 



CM 
CM 

CM 



CM 
CM 



CM 



CM 
CM 



12,586 



4,790 



4,097 



4,103 



1,695 



(") 



68,324 



79,201 



45,963 



27,335 



24,395 



17,128 
13,458 



50,859 
53,387 



31,081 
37,243 



33,597 
45,604 



20,543 
25,420 



7,502 
20,333 



9,915 
U,980 



1,356 
1,366 

1,357 
CM 

2,395 
2,713 
4,749 
3,063 
7,523 

5,159 

12,024 

14,019 

9,280 

7,865 

6,943 
6,274 
5,317 
4,680 
4,506 

3,887 
14,803 
8,958 
6,017 
6,939 

3,769 
2,092 
1,323 

870 
577 

423 
973 
279 
128 
62 

54 
21 
20 



153,374 



CM 



CM 

CM 
CM 

2,035 
("i 

1,357 

CM 
CM 
(") 
CM 
(") 



3,273 



161,647 



33,972 
122,675 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



42 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



-INDIVIDUAL RETURNS FOR 1951 WITH. SALARIES AND WACES AND WITH INCOME FRCM OTHER SOURCES, Blf TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCCME CLASSES, 
PATTERNS OF INCCME, AND BY SIZE OF A SPECIFIC SOURCE OF INCOME: FREQUENCY DISTRIBUTION OF RETURKS-Con. 



Adjusted gross income classes^ 

(DoIIara) 



Number of returns with salaries and wages, dividends, and other loss*' 



by size of dividends 



Size of dividends 



Under JIO 



$10 under 
t50 



$50 under 
$100 



$100 under 
$200 



$200 under 
$300 



$300 under 
$400 



$400 under 
$500 



$500 or 
more 



Taxable returns : 

No adjusted gross income' 

Under $600 

500 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1, 500 under 1 , 750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

<,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 11,000 

11 , 000 under 12 ,000 

12,000 under 13,000 

13,000 under 14 ,000 

14,000 under 15 ,000 

15,000 under 20,000 

20 ,000 under 25 ,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

60,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns; *° 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1 , 750 under 2 ,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4,500 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. 



CM 
C") 



CM 

2,405 
2,035 
2,764 
2,385 

2,7U 
2,046 
7,144 
7,843 
7,503 

7,842 
U,748 
10,338 
10,409 

5,603 

4,111 
3,308 
3,078 
2,036 
1,585 

1,442 
4,929 
2,921 
1,629 
1,715 

838 

501 
300 
169 
135 

87 
153 
35 
21 

13 



3,824 

1,726 
(") 
(") 

1,367 

1,357 
1,706 
1,357 

1,357 
(*M 

CM 

CM 
CM 
CM 
CM 
CM 



16,302 



133,266 



63,149 

70,117 



CM 



(*M 
CM 



CM 
CM 
(*M 

(*M 
CM 
CM 
CM 



CM 



CM 
C") 

(41) 

CM 



CM 

1,357 
2,375 
1,716 
1,357 

CM 
2,385 
2,374 
1,747 



CM 
CM 



CM 

CM 



CM 



141 
91 
121 



576 
323 
323 
166 

101 

91 
253 

111 



CM 



CM 
CM 
CM 



2,385 
1,357 

1,696 
2,734 
1,696 
1,377 
556 

374 
242 
253 
242 
156 

lU 
242 

131 
62 
68 



(*M 



CM 

CM 

CM 

CM 
CM 

1,706 

1,696 
CM 
2,374 

1,357 
2,734 
2,734 
2,055 
933 

667 
515 
374 
287 
232 

192 

434 
226 

100 
70 



I'M 



CM 
CM 



CM 
CM 

CM 

2,045 
CM 
1,367 
616 

364 
293 
202 
131 
125 

81 

347 

246 

72 

44 

56 
14 
6 
1 
2 



CM 
CM 
CM 
CM 

CM 
CM 
CM 
CM 
CM 

CM 
(*M 
CM 
CM 



CM 



CM 
CM 



CM 
CM 



CM 
C*M 
CM 



232 
263 
263 

111 
61 

101 
253 
111 
52 
40 



131 
192 
U5 
81 
91 

81 
505 
180 
48 
36 



CM 



CM 



5,239 



15,076 



21,520 



10,134 



CM 
CM 



CM 

CM 



CM 



CM 
CM 



(") 
CM 
CM 
CM 
CM 

CM 



CM 

CM 
CM 

CM 



1,367 
CM 



(*M 
CM 



CM 



CM 
CM 
CM 



CM 



CM 
CM 



CM 



CM 



CM 



CM 



CM 

CM 
CM 
CM 



CM 



CM 
CM 
CM 

CM 

CM 
CM 
CM 



(") 



CM 



CM 



6,345 



4,181 
2,164 



9,879 
8,270 



11,683 

11,603 



3,460 
6,712 



5,175 
4,250 



4,465 
3,122 



CM 



CM 
CM 



CM 

1,716 

CM 
CM 

2,055 
3,134 

CM 

2,486 
1,842 

1,626 

1,389 

1,397 

988 

789 

765 
2,855 
1,911 
1,232 
1,404 

706 
443 
270 
159 
126 

84 
142 
34 
20 
13 

7 
3 



CM 
(*M 

CM 
CM 



(*M 



CM 
CM 



CM 
(*M 
CM 
CM 



8,916 
24,617 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



43 



Tublo S. -INDIVIDUAL RETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCOME FRdl OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES, BY SELECTED 

PATTERNS OF INCOME, AND BY SIZE OF A SPECIFIC SOURCE OF DiCOffi: FREQUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted groaa Income classes^ 

(DolUri) 



Number of returns with salaries and wages, dlvldenda. Interest, and other Incoae*^ - \>y size or dividends 



Size of dividends 



Under tlO 



$10 under 
«50 



$50 under 
tlOC 



1100 under 
»200 



$200 under 
$300 



$300 under 
$.;oo 



$400 under 
$500 



$500 or 
more 



Taxable returns: 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1,000 

1 ,000 under 1 ,250 

1,250 under 1,500 

1, 500 under 1 ,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under i,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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14 ,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :*° 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1 ,500 under 1 ,750 

1,750 under 2,000 

2 ,000 under 2 ,250 

2,250 under 2,500 

2, 500 under 2 ,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4 ,000 

4 ,000 under 4, 500 

4 , 500 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. 



(") 
(") 
2,374 

2,385 
6,116 
7,174 
8,192 
11,882 

9,508 
11,571 
30,036 
29,455 
37,893 

38,359 
61,924 
57,997 
42,183 
34,790 

30,148 
23,154 
19,400 
17,282 
14,062 

11,912 
U,125 
28,761 
19,774 
24,206 

14,008 
8,767 
5,815 
3,888 
2,836 

2,026 

5,356 

1,978 

873 

483 

451 

207 

228 

73 

40 

28 

16 

6 

3 
5 



672,767 



3,052 
3,053 
5,098 
2,714 

4,410 
3,392 
4,081 
2,385 
2,714 

3,402 
1,696 
2,035 
1,357 



40,578 



713,345 



236,540 
476,805 



(") 



(") 

(") 
3,073 
1,706 
3,053 

2,395 
5,428 
4,450 
C") 

1,131 

707 
596 
253 
257 
172 

222 
901 
202 
124 
72 

48 
33 

13 
13 
10 



CM 

(") 

(") 
(") 

1,357 
("i 
3,402 

1,696 
2,385 

4,810 
7,215 
8,840 

6,875 
9,583 
7,883 
5,522 
4,238 

3,434 
1,893 
1,626 
1,131 
859 

626 
1,933 

1,204 
554 
515 

277 
104 
73 
42 
23 

12 
29 

11 
1 
2 



(*') 



(") 
1,696 

2,714 

(*') 
5,458 
3,752 
5,438 

6,445 
9,219 
7,883 
4,830 
3,852 

2,657 
1,889 
1,713 
1,202 
869 

600 
1,857 
913 
562 
500 

201 

137 

65 

36 

19 

14 
38 
10 
1 



CM 
CM 

2,035 
2,035 
1,716 
1,696 

CM 
2,374 
5,787 
4,789 
6,869 

5,149 
10,247 
9,589 
8,551 
4,307 

4,139 
2,344 
2,030 
1,505 

1,278 

964 

2,887 

1,733 

889 

810 

433 
192 
99 
55 
61 

32 

55 

24 

5 

5 

2 

1 



CM 
(*M 
(") 
CM 

CM 

1,367 
2,065 
2,086 
2,758 

3,792 
4,840 
4,450 
3,473 
2,636 

2,509 
1,620 
1,546 
1,034 
923 

728 

2,596 

1,250 

623 

749 

335 

U7 

86 

49 

41 

20 
56 
10 
4 
2 



CM 
CM 
CM 

1,357 

CM 

CM 
(") 

1,377 
("i 
2,724 

2,090 
3,463 
2,415 
3,432 
2,142 

1,838 

1,232 

1,135 

981 

717 

677 

2,001 

1,181 

572 

560 

241 
133 
124 
32 
25 

12 

44 

4 

6 

4 



(*M 
CM 
2,374 

1,706 

1,356 
2,055 
2,404 
2,055 
1,620 

1,484 
1,151 
1,024 
1,215 
545 

458 
1,595 
1,112 

564 

506 

291 
U7 
63 
33 
20 

19 
35 

13 

4 
3 

2 

1 



28,637 



80,869 



CM 
CM 



CM 

CM 

(") 

CM 
CM 

CM 



CM 



(") 
CM 

1,357 
CM 

(*M 
CM 
CM 

CM 

CM 

CM 

CM 



CM 

1,367 

CM 

CM 

CM 
CM 
CM 

CM 
CM 
CM 
CM 

CM 



CM 

(") 
CM 

1,357 
1,357 

CM 

CM 



CM 

(*M 



CM 
CM 



CM 
CM 
CM 



CM 
CM 
CM 

CM 

CM 

CM 



CM 



CM 

CM 
CM 



CM 
CM 
CM 



CM 



CM 
CM 
CM 



CM 



(") 



3,739 



1,366 



26,972 



18,071 
15,336 



47,099 
41,575 



35,712 
39,073 



42,657 
52,241 



19,875 
29,730 



16,070 
22,976 



10,563 
13,409 



CM 



CM 
(") 

2,055 
1,356 

3,392 

2,378 
5,092 
8,869 
6,505 

10,257 
17,089 
18,923 
13,631 
U,864 

13,380 
12,429 
10,073 
9,957 
8,699 

7,637 
30,355 
21,166 
15,886 
20,494 

12,182 
7,884 
5,292 
3,628 
2,637 

1,916 

5,090 

1,905 

849 

464 

444 
202 
219 
73 
40 

27 

16 

6 

3 

5 



(*M 

C") 
CM 
(") 
CM 
CM 

CM 
CM 
(") 
(*M 

CM 



5,202 



46,493 
257,465 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 
328641 O— 55 4 



44 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 5. -INDIVIDUAL RETUIINS FOR 1951 WITH SALARIES AND WAGES AND WITH INCCME FECM OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCCME CLASSES, BY SELECTED 

PATTERNS OF INCdJE, AND BY SIZE OF A SPECIFIC SOURCE OF INCCME: FREQUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross Income classes^ 
(Doltsra) 



Number of returns with salaries and wages, dividends, interest, and other loss 



■ by size of dividends 



Size of dividends 



$10 under 
$50 



$50 under 
$100 



$100 under 
$200 



$200 under 
$300 



(SI) 



$300 under 
»i00 



$i00 under 
$500 



$500 or 
more 



Taxable returns; 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1 ,000 

1,000 under 1,250 

1,250 under 1,500 

1 , 500 under 1 ,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2 , 500 Uhder 2 ,750 

2,750 under 3,000 

3,000 under 3 , 500 

3,500 under i,000 

i,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 11,000 

11, COO under 12,000 

12,000 under 13,000 

13,000 under 14,000 

1A,000 under 15,000 

15,000 under 20,000 

20,000 under 25 ,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns;**^ 

No adjusted gross income' 

Under $500 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1 ,250 under 1 ,500 

1 ,500 under 1 ,750 

1 ,750 under 2 ,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3 , 500 

3,500 under 4 ,000 

4,000 under 4 ,500 

4 , 500 or more 

Total nontaxable returns 

Grand total 

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

nontaxable returns. 
Taxable returns with adjusted gross Income of $5,000 or 

more. 



(") 



CM 



1,367 
1,387 

(") 

(") 

2,714 
(") 
7,494 
5,118 
6,326 

6,516 
12,613 
8,910 
7,944 
5,TO6 

5,234 
3,797 
2,353 
2,596 
2,245 

2,042 
6,256 
4,446 
2,914 
3,554 

1,844 

1,179 

716 

485 

377 

291 
650 
223 

79 
48 

48 

22 

12 

6 

1 

2 

2 



3,873 
1,757 

("i 
1,387 

(") 

(") 

C") 
(") 
(") 

C") 
(") 

"> 

■") 
(") 
(■") 



50,760 
77,186 



C") 
C") 
(") 
(") 
(") 

(") 
(41) 

(") 



CM 
CM 
CM 

CM 
CM 



152 
61 
91 
41 



CM 



CM 



CM 
CM 
CM 
CM 



1,696 
2,056 
CM 

1,357 
1,357 

CM 

CM 

626 

596 

343 

192 

172 

71 

101 

284 

115 

54 

52 



CM 

CM 
(") 
CM 
CM 
CM 
CM 

2,045 
CM 

CM 

640 

465 
323 
131 
125 
51 

132 

243 

111 

68 



CM 

CM 



1,696 
CM 

1,357 

CM 

1,357 

CM 

3,731 
(*M 
CM 
748 

566 
354 
233 
263 
247 

81 
570 
248 
129 

86 

33 
20 

10 
10 
2 



CM 



CM 



CM 



CM 



M 
M 
M 

1,357 



CM 
(*M 
CM 
CM 



CM 
CM 
CM 
CM 



CM 



CM 



CM 
CM 



CM 
CM 



435 
323 
293 
U2 
75 

71 
394 
156 
116 

76 

28 
16 



333 
242 

191 
171 
141 

156 
292 
132 
126 
64 



171 
202 
101 
151 



262 
151 
56 
104 

28 
18 



14,530 



(*M 
CM 



(") 

CM 

(") 

CM 



CM 

CM 

CM 
CM 
(") 



CM 
CM 

CM 
CM 
CM 

(") 



CM 



(*M 
CM 



CM 



CM 



CM 



CM 



CM 



CM 



CM 
CM 



CM 
CM 



CM 
CM 



CM 
(") 



{") 



CM 



2,4^8 



(*M 



CM 



16,392 



10,672 



10,538 



6,8U 



6,U2 



3,743 
2,025 



10,650 
5,742 



5,166 
5,506 



8,293 
8,373 



5,525 

5,013 



2,766 
4,048 



2,753 
3,379 



CM 



CM 
CM 
CM 
CM 

CM 
(") 

2,395 

CM 

2,4L4 
3,420 
4,131 
3,803 
2,509 

2,516 
1,949 
1,621 
1,531 
1,560 

1,4U 
4,160 
3,513 
2,353 
3,072 

1,623 

1,083 

679 

450 

363 

280 
635 
219 
78 
48 

47 
22 
12 
6 

1 

2 
2 



(*M 
CM 
CM 
CM 
CM 

CM 

CM 
CM 



(") 
(") 
(") 

CM 



54,954 



U,854 
43,100 



For footnotea, see pp. 92-94; far extent to irblch data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



45 



Table S. -INDIVIDUAL RETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCOffi FRai OTHER SOURCES, B1 TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GRCSS INCCUE CLASSES, 

PATTERNS OF INCOffi, AND BY SIZE OF A SPECIFIC SOURCE OF INCCUE: FREdUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross Income classes^ 

(DollMrm) 



Number of returns with salaries and wages and lnt«reflt . by size of Interest 



Size of Interest 



Under 110 



$10 under 
150 



$50 under 
$100 



$100 under 
$200 



$200 under 
$300 



$300 under 
$.^00 



$^00 under 
$500 



$500 or 
more 



Taxable returns: 

No adjusted gross Income^ 

Under $600 

600 under 750 

750 under 1,000 

1 ,000 under 1,250 

1 ,250 under 1,500 

1, 500 under 1, 750 

1 ,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under i,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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

U ,000 under 15,000 

15,000 under 20,000 

20,000 under 25 ,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

60,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns ;*° 

No adjusted gross Income' 

Under $600 , 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 uiKler 2,500 

2 ,500 under 2 ,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4 ,500 

4 , 500 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. 



3,731 
10,536 
11,547 

16,971 
20,353 
24,423 
28,831 
33,931 

29,192 
41,743 
85,511 
96,756 
97,424 

92,366 
174,136 
105,606 
M,890 
34,987 

19,905 

12,892 

7,811 

5,083 

3,759 

3,021 
8,310 
3,474 
1,563 
1,284 

442 
173 
70 
42 
15 

11 
29 
3 



1,040,822 



12,890 
6,106 
7,802 
9,507 

6,445 
6,784 
4,749 
5,427 
2,035 

4,410 
2,713 
3,053 
3,052 
1,696 
2,419 



79,088 



672,403 
447,507 



2,036 
1,697 

(") 
3,053 
1,696 
6,106 
5,089 

2,035 
5,777 
12,551 
14,247 
14,925 

U,298 
23,416 
18,657 
10,186 
4,440 

2,252 

1,283 
717 
495 
343 

131 

479 

101 

43 

40 



1,357 
4,410 
3,741 

5,428 
6,785 
7,123 
8,479 
11,194 

10,187 
14,926 
32,564 
33,613 
29,881 

29,850 
67,513 
33,973 
18,689 
10,654 

5,832 
3,727 
1,899 
1,383 
909 

707 
1,402 
594 
204 
108 

36 
9 
6 



1,357 
1,696 

4,071 
2,375 
5,427 
2,714 
3,731 

4,749 
6,794 
13,908 
15,953 
14,956 

14,945 
32,934 
17,988 
10,525 
5,943 

3,680 

2,121 

1,364 

707 

469 

394 
1,111 
479 
192 
100 



1,716 
3,392 

4,749 
3,392 

6,784 
4,749 
7,123 

5,427 
8,141 
12,561 
19,345 
22,049 

17,978 
25,471 
20,044 
14 ,267 
6,262 

3,646 

2,485 

1,458 

953 

671 

545 
1,525 
539 
300 
234 

76 



(*') 

(■") 
2,374 

(") 
3,053 
2,385 

2,035 
2,374 
9,169 
5,437 
6,116 

6,465 
12,212 
6,445 
4,759 
3,151 

1,596 

1,081 

616 

434 

4L4 

374 
1,238 
364 
138 
108 

ZL 
3 



C") 

(") 

1,357 
2,035 
(") 

1,357 
2,714 

4,071 
4,070 

3,392 
5,458 
3,741 
2,045 
1,570 

889 
630 
263 
404 
226 

192 
525 

181 
116 
118 

28 
6 
3 
3 
2 






(") 

(") 
C") 

1,357 
(") 
1,356 

("! 

2,035 

1,357 
1,366 
1,696 

348 

556 
454 
242 

Ul 
192 

152 
354 
202 
116 
64 



C") 



148,145 



74,768 



16,548 



3,054 
(") 

(") 

1,357 

(") 



CM 



CM 
CM 
CM 



4,071 
1,696 
2,374 
2,713 

CM 
2,036 
1,696 
3,053 

CM 

2,036 
CM 

(*M 
CM 
CM 
(*M 



CM 

1,696 
CM 
2,035 

1,696 
("! 
CM 

1,357 
(*M 

CM 
CM 

CM 
CM 

1,357 



3,392 
CM 
1,357 

1,706 

CM 

1,696 
CM 

CM 
CM 

CM 
CM 
CM 
CM 

CM 



(*M 
CM 
CM 
CM 

(*M 
CM 
CM 
(*M 



CM 
CM 



CM 
CM 

CM 
(") 

CM 
CM 



CM 
CM 



C") 



CM 
CM 



8,484 



24,085 



13,907 



14,949 



7,461 



2,712 



1,695 



156,629 



371,276 



184,659 



211,542 



82,229 



41,511 



18,243 



94,030 
62,599 



223,623 
147,653 



106,593 
78,066 



U3,033 
78,509 



49,243 
32,986 



25,109 
16,402 



U,194 
7,049 



CM 
CM 

CM 
CM 

3,053 

2,045 
(") 
2,374 
3,741 
3,392 

4,081 
5,766 
3,062 
3,741 
2,119 

1,454 
1,111 
1,252 

596 
535 

526 

1,676 

1,0U 

454 

512 

230 
99 
41 
23 



48,026 



C*M 
(") 
CM 
CM 

(*M 
CM 
CM 

CM 



CM 
CM 
CM 



5,795 



53,821 



29,578 
24,243 



For footnortes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



46 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table S. -INDIVIDUAL HETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCOME FRCM OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES, BY SELECTED 

PATTERNS OF INCCME, AND BY SIZE OF A SPECIFIC SOURCE OF INCCWE; FREQUENCY DISTRIBUTION OF RETURNS~Con. 



Adjusted gross income classes* 

(Dollart) 



Number of returns with salaries and wages, dividends, and interest - by size of interest 



Size of interest 



Under $10 



$10 under 
$50 



$50 under 
$100 



$100 under 
$200 



$200 under 
$300 



$300 under 
$400 



$400 under 
$500 



$500 or 
more 



Taxable returns: 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2, 500 under 2 ,750 

2,750 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 3,000 

8,000 under 9,000 

9,000 under 10,000 

10,000 under 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

U,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 , 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :^^ 

No adjusted gross income' 

Under $600 , 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1 ,750 under 2,000 

2 ,000 under 2 ,250 

2,250 under 2,500 

2 ,500 under 2 ,750 

2 ,750 under 3 ,000 

3,000 under 3 , 500 

3,500 under 4 ,000 

4 ,000 under 4,500 

4,500 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. 



(") 
3,731 
3,063 

3,402 
7,462 
8,490 
11,204 
9,539 

13,918 
14,598 
29,881 
34,321 
30,660 

35,799 
72,094 
53,629 
40,478 
28,709 

21,286 
14,778 
11,004 
8,575 
6,315 

4,624 
15,570 
8,196 
4,724 
4,846 

2,159 

1,112 

576 

349 

2U 

127 

306 

46 

20 

9 

9 
2 
2 



3,053 
2,035 
4,749 
2,714 

4,749 

1,367 
1,696 
1,357 

(") 
(*M 
(") 
(") 
(") 
CM 



26,498 



232,905 
299,760 



(*M 
CM 



1,695 
CM 

CM 
CM 

2,375 

1,357 
2,714 
4,081 
3,403 

2,375 
10,186 
9,498 
6,465 
3,833 

2,662 

1,646 

1,112 

788 

343 

293 

1,000 
425 
240 
112 

36 
24 
18 
4 
6 

1 
7 



(*M 
1,357 
3,392 
3,731 
3,752 

2,714 
5,769 
9,847 
9,498 
9,229 

10,576 
24,833 
17,649 
11,553 
7,769 

5,626 
3,882 
2,264 
2,081 
1,551 

889 

3,000 

1,443 

688 

594 

192 
94 
37 
26 



CM 

(*M 
CM 

1,357 
2,035 
3,393 

2,724 
3,053 
4,749 
5,437 
6,116 

6,815 
13,579 
8,155 
7,134 
4,620 

3,525 
2,428 

1,747 
1,044 
1,0U 

822 
2,243 
947 
590 
522 

206 
90 
55 
22 
12 

11 

24 

2 

2 



1,357 
1,696 

CM 
3,392 

CM 

2,036 
3,053 
5,767 
8,490 
4,769 

6,485 
13,918 
6,106 
5,448 
5,696 

3,614 
2,580 
1,872 
1,323 

1,071 

758 

2,755 

1,206 

695 

668 

294 
116 
64 
38 
22 

19 

23 

3 

2 



CM 
CM 

1,696 
CM 

CM 

2,374 
CM 
2,035 
4,101 

2,714 

5,088 
2,724 
5,088 
3,731 
2,479 

1,858 

1,315 

939 

798 

610 

525 
1,636 
697 
516 
562 

216 

101 

45 

17 

21 

10 
25 
3 



CM 
(*M 

CM 

CM 
(*M 
CM 
(*M 

2,055 

CM 
2,395 
2,374 

CM 
1,252 

1,115 
802 
788 
586 
455 

404 
1,054 
515 
352 
389 

148 
64 
34 
22 
12 

9 
12 

1 
2 

1 



CM 



CM 
CM 



CM 

1,367 
CM 

CM 

2,374 
CM 

1,696 
CM 
818 

767 
515 
414 
333 
262 

101 
731 
519 
252 
244 

104 
63 
28 
16 
U 

2 

15 
2 



59,413 



146,313 



20,668 



15,417 



CM 



CM 



(41) 



CM 
CM 

2,714 
1,357 

1,357 



CM 
CM 

CM 



CM 



CM 



1,357 
CM 

CM 
CM 
CM 



CM 

CM 

1,357 
CM 

CM 
CM 



CM 



(*M 
(*M 
CM 



CM 



CM 
CM 



CM 
CM 



CM 



CM 
CM 



C") 



CM 



1,358 



(") 



CM 



60,771 



22,072 
38,699 



70,720 
84,412 



43,155 
48,793 



45 , 196 
48,291 



25,487 
23,919 



7,871 
U,814 



6,792 
8,964 



CM 



CM 



2,384 
1,357 
2,035 

1,387 
3,432 
3,063 
4,081 
2,242 

1,919 
1,610 
1,868 
1,622 
1,010 

832 
3,151 
2,444 
1,391 
1,755 

963 
560 
295 
204 
119 

64 
182 
33 
12 
6 

7 
2 



42,754 



CM 
CM 

CM 
CM 
(*M 



CM 



11,612 
32,868 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21, 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



47 



Tablo 5. -INDIVIDUAL RITUHNS FOR 1951 WITH SAUtRIES AND WAGES AND WITH INCdlE FROI OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOIE CLASSES, BY SELECTED 

PAITQUIS OF INCCUE, AND BY SIZE OF A SPECIFIC SOURCE OF INCOIE: JBEftUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross income classes^ 
(DolUtM) 



Number of retuma with aalariea and wagea, Intereat, and other Income^' - by alze of Interest 



Size of Intercat 



Under tlO 



tlO under 
150 



150 under 
tlOO 



$100 under 
S200 



$200 under 
$300 



$300 under 
$100 



$400 under 
$500 



$500 or 
more 



Taxable returns : 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1 ,000 

1,000 under 1,250 

1 ,250 under 1, 500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under i,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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14 ,000 

U,000 under 15,000 

15 ,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 , 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :*° 

No adjusted gross income' 

Under $500 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2 ,250 

2,250 uaier 2,500 

2 , 500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4,500 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. 



3,053 
3,731 
5,129 

9,548 
13,619 

8,192 
14,307 
18,008 

16,672 
27,597 
37,161 
55,265 
51,615 

50,775 
75,885 
51,213 
31,874 
24,164 

15,655 
11,194 
6,902 
6,363 
4,483 

3,363 

11,685 
6,079 
3,498 
3,517 

1,734 
864 
447 
265 
180 

110 
294 



574,605 



4,748 
3,741 
8,480 
7,473 

8,819 
6,465 
6,116 

4,410 
5,437 

4,410 
1,357 
2,035 
3,053 

2,498 



69,381 



643,986 



384,053 
259,933 



1,357 
("! 
(") 

2,395 
(") 

3,063 
2,744 
4,759 
5,139 
6,116 

3,772 
8,222 
3,762 
2,744 
1,899 

1,J?3 
955 
465 
434 
156 

162 

485 

150 

64 

65 

36 

20 
5 



(") 
(") 
1,367 

2,734 
2,714 
2,046 
3,053 
5,767 

3,402 
10,875 

9,229 
17,381 
14,029 

12,602 
21,633 
14,050 
4,890 
5,622 

3,282 
2,139 
1,010 

1,111 
808 

556 
1,555 
634 
360 
294 

120 
61 
36 
19 
12 



2,374 
2,744 
1,357 
2,744 
4,091 

2,714 
3,752 
6,789 
9,877 
10,617 

7,493 
12,333 
8,920 
6,516 
3,674 

2,672 

1,768 

893 

737 
600 

586 
1,424 
505 
340 
258 

116 
58 
28 
22 
9 



1,357 
1,377 

2,724 
4,759 
1,706 
3,402 
1,706 

2,055 
6,465 
8,161 
9,908 
9,857 

11,903 

12,753 

7,614 

7,624 

4,322 

2,606 
2,008 
1,343 
1,050 
727 

454 

1,984 

1,157 

468 

4A6 

152 
74 
50 
32 



(") 
(") 
(") 

(") 

(") 
1,726 
1,357 
2,374 

2,724 

4,101 
4,111 
4,121 

6,475 
8,212 
3,497 
4,151 
2,232 

1,475 

1,267 

717 

667 

515 

353 
1,141 
520 
350 
252 

163 
64 
35 
U 
U 

10 
15 

4 

2 
1 

1 



(") 



(") 



2,035 

(") 
2,395 
2,066 
2,714 
2,744 

3,741 
3,443 
4,779 
2,385 
1,616 

1,061 
661 
525 
455 
202 

202 
1,107 
418 
210 
242 

132 
72 
24 
18 
10 

13 

13 

5 

3 

1 



(") 

(") 

(") 

(") 
3,731 
2,045 

1,367 
1,706 
1,736 
C") 
1,010 

636 
393 
465 
485 
192 

y.1 

535 
253 

172 
184 

68 
48 
10 
12 
10 

4 

5 
3 
2 



98,421 



m,316 



36,693 



18,327 



1,357 

CM 



C") 
(") 

(") 



2,374 

1,696 
1,696 

1,357 
2,374 
(") 

1,367 

(") 
(") 
(") 
(") 

(") 



(") 

C") 
1,696 
1,696 

2,714 

(") 

C") 
1,697 
1,696 

(") 






1,357 
CM 
1,696 
2,035 

2,374 
2,035 
2,035 
CM 
1,357 

CM 

CM 

1,357 
CM 

CM 



CM 
CM 

1,696 



CM 

CM 
CM 



CM 



1,357 
CM 

CM 

CM 
CM 
CM 

1,357 



CM 



CM 
CM 



CM 



14,946 



CM 



U3,367 



38,548 
20,956 



100,845 
58,237 



71,883 
41,484 



84,048 
44,918 



35,489 
25,676 



24,203 
17,597 



10,225 
9,139 



CM 
(*M 

CM 
CM 

CM 

(") 

CM 

CM 
CM 

1,367 
2,404 
2,086 

3,422 

7,583 
6,855 
2,496 
3,789 

2,600 

2,003 
1,484 
1,424 
1,283 

909 
3,454 

2,442 
1,534 
1,776 

942 
467 
259 
149 
106 

61 
200 
45 
23 
12 



56,302 



CM 



CM 

CM 
CM 
CM 



(") 
CM 
CM 

CM 



4,436 



60,738 



18,812 
41,926 



For footnotea, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



48 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



TaHe 5. -INDIVIDUAL RETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCOJE FROI OTHER SOURCES, BY TAXABLE AM) NONTAXABLE RETURNS, BY ADJUSTED GROSS INCCBJE CLASSES, BY SELECTED 

PATTERNS OF INCCME, AND BY SIZE OF A SPECIFIC SOURCE OF DICCME: FREQUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross income classes^ 

(Dotlart) 



Number of returns with salaries and wages. Interest, and other loss** 



by size of interest 



Size of Interest 



Under $10 

(83) 



$10 under 
$50 



$50 under 
$100 



$100 under 
$200 



$200 under 
$300 



$300 under 
$400 



$400 'jider 
$500 



$500 or 
more 



Taxable returns: 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1 ,000 

1 ,000 under 1,250 

1,250 under 1,500 

1,500 wnder 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2 , 500 under 2 ,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

U,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns:*"^ 

No adjusted gross income' 

Under $500 , 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4 , 500 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. 



(41) 
C") 

1,367 
1,357 

1,357 
1,367 
4,749 
1,706 
3,731 

3,732 
5,118 
8,8i0 
12,222 
14,301 

9,877 
16,353 
10,221 
6,970 
3,761 

2,707 

1,533 

1,004 

758 

677 

495 
1,610 
947 
472 
438 

166 
97 
40 
26 
12 



118,761 



3,476 
3,402 

CM 
2,066 

CM 

1,367 
(41) 

1,706 
("i 
(") 

(") 

CM 

1,706 
1,357 
CM 

CM 



19,989 



90,422 
48,328 



CM 



CM 



CM 
CM 
CM 
(*M 

2,375 

1,377 
3,741 
1,696 
(*M 

344 

263 
176 
40 



(") 



CM 

CM 
CM 



CM 



(") 



CM 
CM 



1,357 
(*M 

CM 

CM 
CM 

1,696 
4,410 
5,089 

1,716 
2,714 
3,063 
2,086 
1,030 

586 
378 
206 
131 
91 

51 

236 

111 

72 

50 

16 
9 
2 



CM 

1,357 

CM 
(*M 

1,696 
2,714 
2,035 
2,374 

2,374 
2,385 
2,035 
1,706 
485 

434 
172 
172 
111 

51 

101 

141 

111 

52 

32 

21 
7 
2 
2 
2 



(*M 

CM 
CM 
CM 

CM 

(*M 
CM 

2,385 
1,696 
1,371 

1,696 
3,752 
1,696 
("i 

626 

444 

172 

162 

81 

81 

71 

293 

111 

46 

68 

29 
9 
3 
3 

1 



(") 



CM 

(") 

CM 
CM 
CM 

2,035 
1,726 



273 
172 

91 
101 

81 



C") 



206 
81 



CM 



(*M 

(41) 

CM 

1,357 
CM 

1,357 
1,357 

(*M 

(") 

206 

162 
8] 

101 
51 
CM 

51 
71 
55 
28 
20 



CM 



13,302 



23,288 



CM 



CM 



13,368 



6,542 
6,826 



CM 
CM 

CM 

1,357 

CM 

CM 
CM 

(") 



CM 
(") 
CM 
CM 



34,716 



23,873 
10,843 



CM 
CM 



CM 
(41) 

CM 
CM 



CM 
CM 



4,123 



27,411 



19,386 
8,025 



10,426 



8,043 



CM 
CM 

CM 



CM 

(41) 



CM 
CM 



CM 
CM 
CM 
CM 



CM 



CM 
CM 



CM 



CM 
CM 
(") 
CM 



CM 



15,024 
8,701 



1,447 



11,873 



8,599 

3,274 



2,054 



10,097 



6,822 
3,275 



CM 



CM 



CM 

CM 
CM 



CM 



CM 



CM 



CM 
CM 



CM 



1,765 
1,393 



CM 

CM 



CM 

1,357 
C'i 

CM 

(*M 
CM 
CM 

(41) 

CM 

CM 
CM 
CM 
CM 



484 
292 

171 
212 
272 

161 
521 
414 
192 
208 

72 
49 
24 

10 



- 41 
1 42 



(*M 

CM 

CM 
(*M 

(") 

CM 

(*M 



(") 



2,953 



U,402 



8,411 
5,991 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



49 



Table 5. -INDIVIDUAL RETUKNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCCHE FHCU CITHER SOURCES, BY TAXABLE AND NONTAXABU RETURNS, BV ADJUSTED CROSS INCCME CLASSES, 

PATTERNS OF INCCME, AND BY SIZE OF A SPECIFIC SOURCE OF INCCUE: FREUITENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross incoire classes^ 
(DotUrm) 



Number or returns with salaries and wages, dividends. Interest, and other Income*^ - by size of Interest 



Size of Interest 



Under tlO 



$10 under 
150 



#50 under 
tlOO 



$100 under 
$200 



$200 under 
$300 



$300 under 
$400 



$400 under 
$500 



$500 or 
more 



Taxable returns: 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1,000 

1 ,000 under 1,250 

1,250 under 1,500 

1, 500 under 1 ,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14 ,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns;**^ 

No adjusted gross Income' 

Under $600 , 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2 , 500 under 2 ,750 

2 ,750 under 3 ,000 

3,000 under 3,500 

3,500 under 4 ,000 

4,000 under 4,500 

4,500 or more 

Total nontaxable returns 

Grand total 

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

nontaxable returns. 
Taxable returns with adjusted gross Incase of $5,000 or 

more. 



C") 

2,374 

2,385 
6,116 
7,174 
8,192 
11,882 

9,508 
11,571 
30,036 
29,455 
37,893 

38,359 
61,924 
57,997 
42,183 
34,790 

30,148 
23,154 
19,400 
17,282 
14,062 

11,912 
44,125 
2P.761 
19,774 
24,206 

U,008 
8,767 
5,815 
3,888 
2,836 

2,026 

5,356 

1,978 

873 

433 

451 

207 

228 

73 

40 

28 

16 

6 

3 
5 



3,052 
3,053 
5,098 
2,714 

4,410 
3,392 
4,081 
2,385 
2,714 

3,402 
1,696 
2,035 
1,357 

C") 

(") 



40,578 



236,540 
476,805 



(") 
C") 






1,357 
(") 

1,387 
("i 

5,088 

1,716 
7,184 
3,483 
5,149 
2,868 

2,000 
1,489 
1,242 
1,292 
687 

660 

1,897 

1,087 

879 

620 

222 

134 

84 

47 

39 

23 

59 
32 

7 



(") 

(") 
1,357 
1,706 
2,045 
3,741 

2,035 
2,734 
8,490 
6,506 
7,856 

8,581 
17,780 
14,738 
6,607 
7,037 

6,322 
4,171 
3,468 
2,710 
2,129 

1,495 
5,591 
3,179 
1,712 
1,873 

942 
540 
293 
203 
139 

105 

208 

82 

20 

10 

7 
10 
6 

1 
1 



46,523 



127,800 



(") 

(") 
(") 
(") 
(") 
(") 

(") 

(") 
CM 



(") 
C") 

2,035 
("i 

1,696 
1,357 

(.'■') 
(*') 

(") 
(") 
(") 

(") 



11,202 



139,002 



18,736 

31,197 



57,620 
81,332 



') 

M 
') 
') 

1,696 



2,035 
3,057 
3,073 
6,855 
o,845 

5,139 
3,541 
7,893 
7,903 
4,828 

4,048 
3,024 
2,495 
1,990 
1,619 

1,210 
4,283 
2,721 
1,493 
1,663 

730 
437 
265 
ISO 
92 

86 
229 

51 
13 
13 

13 
5 



1,377 
1,716 
2,374 

1,706 
2,045 
3,181 
6,485 
7,123 

9,219 
11,632 
9,270 
7,228 
5,737 

5,135 
4,058 
3,311 
2,604 
2,367 

1,679 
6,353 
3,639 
2,227 
2,532 

1,510 
725 
464 
276 
213 

112 
316 
95 
41 
18 

18 
5 

10 
3 

1 



(") 



1,357 
(*') 

1,367 
(") 

C") 

(") 
2,738 
3,422 

3,077 

3,433 
4,095 
6,176 
4,161 
3,666 

3,202 
2,737 
2,105 
1,765 
1,233 

1,333 
4,124 
2,521 
1,679 
1,917 

936 
613 
398 
219 
156 

100 

243 

78 

30 

U 

17 
3 

10 
1 



(") 

1,357 

(") 

2,724 
1,377 
1,717 

3,443 
3,073 
3,103 
2,425 
2,126 

2,U1 
1,505 
1,509 
968 
1,125 

838 
3,373 
1,836 
1,212 
1,630 

388 
473 
322 
155 
129 

83 
225 
72 
24 
19 

9 
10 
6 

3 

1 



CM 

CM 
CM 

CM 

(*M 

1,357 
2,754 

CM 
2,744 
1,726 
3,402 
1,859 

1,324 

1,172 

1,030 

919 

788 

677 
2,5»4 
1,636 
1,045 
1,271 

673 
412 
259 
155 
120 

85 
191 
74 
23 

10 



112,246 



CM 

1,357 
C'i 
CM 

CM 
CM 
CM 
CM 
CM 

CM 



CM 



CM 
CM 
CM 
(*M 

CM 
(*M 
CM 
CM 



CM 



CM 



CM 



CM 
CM 
CM 



CM 
(*M 
CM 
(") 
CM 



CM 
(*M 



CM 
CM 



CM 



CM 
CM 



(*M 
CM 

(") 
CM 



CM 



(") 



7,129 



6,162 



2,041 



96,420 



34,459 



40,579 
55,841 



46,727 
71,631 



23,899 
43,684 



15,400 
29,239 



10,252 
24,207 



CM 

CM 
CM 

1,357 

CM 

1,696 

2,415 
2,425 
3,433 

6,150 
6,875 
11,608 
5,308 
6,619 

5,926 

4,943 
4,240 
5,034 
4,064 

4,020 
15,915 
12,142 

9,527 
12,700 

8,057 
5,428 
3,730 
2,653 
1,948 

1,432 

3,885 

1,494 

705 

395 

373 
164 
186 
63 
36 

21 

U 

6 

3 

5 



CM 
CM 

(") 

1,357 
CM 

CM 



3,806 



162,351 



23,327 
139,524 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



50 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 5. -INDIVIDUAL RETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCOME FRCM OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES, BY SELECTED 

PATTERNS OF INCCME, AND BY SIZE OF A SPECIFIC SOURCE OF INCCME: FREQUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross income classes* 
(Dollaru) 



Number of returns with salaries and wages, dividends. Interest, and other loss** - by size of tnterest 



Size of Interest 



Under $10 



$10 under 
$50 



$50 under 
$100 



$100 under 
$200 



$200 under 
$300 



$300 under 
tiOO 



$400 under 
$500 



$500 or 
more 



Taxable returns; 

No adjusted gross Income^ 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1, 500 under 1 , 750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2 ,750 under 3 ,000 

3,000 under 3,500 

3,500 under i ,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 11,000 

11 , OOO under 12 ,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 , 

1,500,000 under 2,000,000 .■ 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :'° 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1 , 000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1 ,750 

1 ,750 under 2 ,000 

2,000 under 2 ,250 

2,250 under 2,500 

2 ,500 under 2 , 750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4,500 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. 



C") 






1,367 
1,387 

(") 

2,714 
CM 
7,494 
5,118 
6,826 

6,516 
12,613 
8,910 
7,944 
5,796 

5,234 
3,797 
2,853 
2,596 
2,245 

2,042 
6,256 
4,446 
2,914 
3,554 

1,844 

1,179 

716 

485 

377 

291 
650 
223 
79 
48 

48 
22 

12 
6 

1 

2 
2 



113,453 



3,873 
1,757 

(") 
1,387 

(") 

(") 
(") 
(") 
(") 



U,493 



127,946 



50,760 
77,186 



C") 



CM 
(") 

1,696 
(") 



2,728 
("i 
CM 

566 

374 
232 
232 

192 
121 

152 

333 

91 

92 

125 

40 
16 



CM 



CM 
C") 
(*M 
CM 

(*M 

2,374 
1,357 
2,385 

1,706 
2,724 
1,706 
1,377 
1,131 

990 
677 
505 
438 
293 

313 
798 

495 
278 
294 



CM 
CM 



CM 

C*M 
(") 

(*M 

1,367 

(") 

2,045 
CM 

CM 

701 

697 
475 
292 
273 
273 

253 
586 
333 
214 
272 

112 
82 
47 
27 
16 

11 

31 

9 

3 



CM 
CM 

CM 

CM 

1,716 
1,696 
1,696 

1,696 
1,700 
1,377 
1,706 
1,040 

919 
630 
459 
333 
303 

242 
1,079 
705 
316 
348 

180 

115 

67 

50 

36 

16 

47 

12 

5 

3 

3 

1 



CM 

CM 
CM 



CM 
(*M 



CM 
(*M 
(*M 
CM 



CM 



CM 



CM 
CM 
CM 
CM 

CM 
CM 
CM 
(*M 



CM 



CM 
CM 



CM 
CM 
CM 
CM 



455 
394 
293 
303 
291 

246 
548 
398 
306 
242 

140 
30 
44 
24 
34 

20 

30 

8 

5 

3 

1 
2 

1 
1 



363 
256 
212 

Ul 
131 

141 
358 
293 
192 
264 

76 
71 
41 
23 
12 

9 

30 
12 

4 



266 
182 
192 
142 

101 

115 
347 
203 
148 
210 

69 
47 
30 
32 
13 

11 
22 

7 

1 
1 

3 

1 



10,798 



22,976 



9,864 



7,151 



5,182 



CM 

CM 



CM 



(") 



CM 



M 



CM 

CM 
CM 

CM 

CM 

(*M 
CM 

(") 



CM 



CM 
CM 



CM 
CM 



(*M 
CM 



CM 
CM 



CM 



CM 



C") 
(*M 



CM 
CM 

C*M 
CM 



(*M 
CM 

(") 
CM 



CM 
CM 



CM 



CM 



CM 



1,418 



2,143 



(") 



C*M 



12,216 



15,049 



21,679 



12,623 



5,213 



5,518 
6,698 



12,340 
12,410 



6,559 
8,490 



9,987 
U,692 



5,154 
7,469 



3,436 
4,417 



(*M 
4,153 



CM 



CM 
CM 



CM 
CM 
CM 
CM 
CM 

CM 
CM 

2,415 
1,736 
1,126 

1,165 
951 
668 
774 
732 

580 
2,207 
1,928 
1,368 
1,799 

1,075 
680 
444 
295 
234 

202 

447 

167 

57 

40 

39 
16 
U 
4 

1 

1 
2 



CM 
CM 
CM 
CM 
CM 

CM 



(*M 
(") 



(") 



3,237 



28,563 



6,706 
21,857 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



51 



Tabid 5. -INDIVIDUAL RETURNS FOR 1951 WITH SALilBIES AND WAOES AND «riTH INCCIJE FROJ OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOIE CLASSES, BY SELECTED 

PATTERNS OF INCCUE, AND BY SIZE OF A SPECIFIC SOURCE OF INCOIE: FREQUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross income classes^ 
(Dollmra) 



NuiDber of returns with salarlea and wages and other income*^ - by size of other ineone 



Size of other income** 



110 under 
150 



$50 under 
$100 



$100 under 
$200 



$200 under 
$300 



$300 under 
$^00 



$400 under 
$500 



$500 or 
more 



Taxable returns: 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 

6,000 under 9,000 

9,000 under 10,000 

10,000 under 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

U ,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

60,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :*° 

No adjusted gross Income' 

Under $500 , 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1 ,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2 ,250 under 2 ,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4 , 500 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 

mor«. 



2,446 
21,368 
61,729 
66,115 

107,669 
117,058 
125,232 
163,640 
171,676 

183,999 
204,734 
477,503 
463,719 
455,074 

386, 701 
453,557 
256,989 
141,098 
87,875 

51,512 
32,876 

21,135 
15,136 
11,951 

8,614 

24,690 

10,444 

5,601 

5,206 

2,237 
983 

514 
309 
190 

134 
275 
63 
22 
20 



4,1A0,108 



93,634 
41,333 
68,186 
82,775 

75,277 
70,220 
83,802 
53,615 
61,065 

60,691 
37,648 
72,898 
36,542 
15,285 
20,309 



873,380 



5,0U,488 



3,882,043 
1,U1,445 



2,687 
2,352 

4,035 
4,704 
3,710 
5,062 
6,395 

5,721 

7,056 

14,837 

14,116 

14,517 

12,112 
10,854 
6,455 
1,696 
1,774 

586 
414 
263 

121 

121 



CM 



3,700 
8,105 
7,078 

10,434 
10,773 
13,134 
17,512 
22,917 

22,195 
25,242 
67,662 
72,743 
67,489 

66,008 

44,143 

21,041 

8,521 

6,429 

2,980 

1,606 

909 

444 

333 

202 

499 

152 

84 

36 

CM 



3,365 
9,747 
9,417 

8,771 
10,475 
10,118 
15,491 
19,568 

18,897 
21,584 
55,990 
57,088 
61,045 

43,912 
42,431 
24,464 
11,553 
5,202 

2,499 

1,404 

802 

313 

384 

212 

485 

' 246 

72 

72 



CM 



2,031 
5,758 
7,106 

12,543 
11,206 
15,592 
16,271 
15,579 

17,636 
22,419 
53,585 
62,786 
57,691 

49,185 
59,770 
28,873 
13,948 
8,145 

4,304 

2,505 

1,162 

566 

495 

263 

939 

392 

88 

76 

26 

6 
2 



CM 
2,714 
6,116 
2,724 

8,819 
12,581 

8,511 
10,197 
10, 566 

13,928 
15,612 
39,708 
42,133 
34,949 

31,292 
45,165 
22,089 
10,207 
6,034 

2,697 

1,794 

838 

414 

434 

192 
661 
222 
96 
76 



CM 

CM 
2,733 
3,402 

8,490 
5,787 
4,749 
11,204 
6,465 

8,840 
15,315 
24,514 
26,842 
35,349 

27,825 
29,232 
18,667 
11,234 
3,939 

2,145 

1,262 

666 

404 

364 

162 
545 
242 
100 
36 

20 
5 
3 
2 

1 



435,629 



251,921 



4,035 
CM 
CM 
C") 

1,692 
1,352 
1,348 
1,357 
CM 

CM 
CM 
CM 

(*M 
CM 



17,198 
5,043 
6,764 
6,066 

4,731 
4,735 
5,400 
3,039 
6,409 

4,387 
4,401 
6,092 
2,374 
2,035 
CM 



20,871 
4,396 
5,400 
6,100 

5,409 
5,387 
6,766 
2,032 
5,419 

4,374 
4,392 
9,797 
2,700 
CM 
1,691 



17,933 
8,458 
9,834 

10,498 

8,463 
7,115 
7,454 
6,781 
5,089 

9,484 
6,427 
6,775 
4,405 
CM 
3,049 



16,966 
6,794 
8,511 
9,508 

4,071 
5,448 
7,463 
4,410 
6,804 

7,463 
1,706 
8,141 
5,084 
1,696 
2,035 



12,222 

4,420 
10,196 
8,181 

8,480 
6,794 
8,510 
5,098 
6,116 

4,071 
CM 
5,427 
3,063 
1,357 
1,357 



14,875 



79,701 



85,412 



112,783 



96,100 



86,310 



U5,025 



427, 3U 



338,231 



112,518 
22,507 



495,043 
87,398 



430,880 
90,161 



462,171 
121,564 



336,299 

91,012 



269,202 
69,029 



CM 
2,055 
5,437 
6,116 

7,154 
5,787 
7,476 
10,545 
7,842 

8,500 
6,824 
18,711 
17,006 
17,360 

20,732 

25,192 

12,920 

5,U9 

3,410 

1,576 
737 
529 
354 
162 

242 
525 
156 



CM 
6,136 
21, U6 
27,920 

47,423 
55,745 
61,942 
77,358 
82,344 

88,282 
90,682 
202,496 
171,005 
166,674 

135,635 

196,770 

122,480 

78,790 

52,892 

34,725 
23,154 
15,966 
12,520 
9,658 

7,270 
20,955 
9,000 
5,141 
4,846 

2,123 

943 
496 
303 
187 

129 
269 
61 
22 
20 



193, 6X 



3,392 
4,749 
4,748 
9,498 

7,144 
4,420 
5,088 
2,374 
1,696 

3,053 
2,7U 
5,767 
2,714 

) 

) 



41 



CM 
6,794 
21,715 
32,584 

35,287 
34,969 
41,773 
28,524 
29,192 

27,520 
15,973 
30,220 
15,963 
7,483 
10,462 



58,723 



339,476 



201,317 
51,040 



1,574,613 
598,734 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



52 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table S.-INDIVIDUAL RETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCCME FRO* OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCCWE CLASSES, BY SELECTED 

PATTERNS OF INCCWE, AND BY SIZE OF A SPECIFIC SOURCE OF INCCME: FREQUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross income classes^ 
(Donarm) 



Number of returns with salaries and wages, dividends, and other income*^ - by size of other income 



Size of other Income*^ 



Under $10 

(119) 



$10 under 
»50 



$50 under 
tlOO 



$100 under 
$200 



$200 under 

$;oo 



$300 under 
$400 



$iOO under 
$500 



$500 or 
more 



Taxable returns : 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1, 500 under 1, 750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under i,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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under TO,0OO 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 ^ 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns:*" 

No adjusted gross income' 

Under $500 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2 , 500 under 2 ,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4 ,000 

4,000 under 4,500 

4 , 500 or more 

Total nontaxable returns 

Grand total 

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

nontaxable returns. 
Taxable returns wltb adjusted gross income of $5,000 or 

more. 



(") 

2,405 

1,706 
6,146 
5,817 
7,164 
7,533 

10,262 
13,948 
25,936 
28,706 
31,440 

25,839 
69,530 
54,453 
33,832 
27,490 

21,741 
16,150 
13,931 
10,568 
9,203 

7,451 

25,005 

13,476 

8,576 

9,043 

4,771 

2,494 

1,543 

984 

662 

481 

1,081 

311 

139 

67 

58 

25 

22 

5 

5 

2 

1 



2,724 

3,053 
3,053 

4,749 
4,071 
4,440 
4,071 
3,741 

2,385 
1,696 
2,405 
1,706 
("i 
1,868 



41,318 



542,697 



209,597 
333,100 



(") 



(") 

1,367 
("i 

1,697 
1,696 

C") 

(") 

415 

273 
152 
Ul 
121 
CM 

40 
152 
71 
32 
37 



(*1) 



(") 



(") 
(") 
C") 
1,357 

2,036 

4,071 
2,714 
2,714 

5,088 
5,787 
6,455 
2,724 
2,050 

1,232 

1,044 

687 

455 

364 

253 
1,117 
362 
256 
182 

S8 
37 
U 
13 
11 



CM 
CM 

(") 

CM 

1,357 
CM 

CM 

2,374 
("i 
1,696 
1,706 

1,696 
4,420 
3,063 
CM 
1,701 

1,091 
647 
586 
358 
662 

313 
848 
374 
210 
188 

116 

37 

20 

8 

3 

3 
4 



CM 
CM 
CM 

1,367 
CM 

2,049 
CM 
3,422 
6,784 
3,392 

3,741 
8,840 
7,144 
5,437 
2,677 

1,778 

1,458 

1,061 

778 

586 

459 
1,672 
579 
392 
300 

104 
71 
36 
20 

11 



CM 
CM 



1,357 
2,035 
3,053 
1,696 
5,767 

2,055 
6,465 
5,098 
2,714 
2,U1 

1,404 

1,030 

697 

484 

539 

398 
1,034 
614 
276 
236 

120 
47 
23 

16 
7 



CM 
CM 
CM 

(4H 

CM 
CM 

1,696 
1,397 
2,374 

2,035 
4,420 
3,063 
2,754 
1,864 

1,196 
818 
606 
404 
368 

273 
1,309 
353 
234 
260 

92 
43 
26 
12 



CM 



('■M 
CM 



CM 
CM 

CM 
CM 
CM 

1,357 
1,706 

2,714 
3,731 
2,035 
1,377 
1,242 

1,258 
808 
'At 
444 
313 

182 
657 
404 
180 
220 

80 

34 
21 
U 

10 

7 
13 

1 



44,534 



40,353 



28,356 



24,507 



CM 



CM 

CM 
CM 

(41) 



CM 
CM 



CM 
CM 

CM 



CM 
CM 



(*M 



CM 
CM 



CM 
CM 



CM 

CM 
CM 

CM 

(*M 

CM 

CM 

CM 

CM 



CM 

CM 
CM 

CM 

CM 
(") 
CM 



CM 
C") 



C") 



CM 
(*M 



CM 
CM 
CM 
CM 
CM 



CM 



5,427 



3,065 



32,324 



61,992 



27,572 



3,765 
4,535 



23,433 
23,140 



16,982 
15,342 



28,556 

33,436 



21,091 
23,362 



14,673 
18,121 



13,928 
13,644 



CM 
CM 

CM 
3,422 
3,762 
2,405 
3,123 

3,464 
6,146 
11,&48 
11,695 

13,770 

6,813 
X,171 
26,577 
17,798 
15,400 

13,509 
10,193 
9,547 
7,524 
6,341 

5,533 

18,216 

10,719 

6,996 

7,620 

4,163 

2,216 

1,401 

901 

612 

453 

1,011 

299 

135 

67 

58 
25 
22 



269,165 



CM 
2,035 

2,035 
2,714 
3,063 
1,696 
2,714 

CM 
CM 
CM 

1,706 
CM 

CM 



19,524 



87,169 
201,520 



For footnotes, see i 



92-94; for extent to which data are estimated, see pp. 19-21, 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



53 



-INDIVIDUAL RETURNS FOR 1951 WITH SAUtRIES AND WAGES AND WITH INCOME FRCU OTHER SOURCES, BI TAXABU AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOC CLASSES, BY SELECTED 
PATTERNS OF INC(WE, AND BY SIZE OF A SPECIFIC SOURCE OF INCCME: FREQUENCY DISTRIBUTION OF RETURNS-Con. 



Adjusted gross Income classes^ 

(DoIlMfM) 



Number of returns with salaries and wages. Interest, and other Income*^ - by size of other Income 



Size of other Income*' 



Under tlO 
(ua) 



tlO under 
»50 



$50 under 
tlOO 



$100 under 
$200 



$200 under 
$300 



$303 under 
$i00 



$400 under 

$;oo 



$;oo or 
more 



Taxable returns; 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1 , 500 under 1 ,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2 ,750 under 3 ,000 

3,000 under 3,500 

3,500 under i,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 11 ,000 

11,000 under 12,000 

12 ,000 under 13, 000 

13,000 under 14 ,000 

U ,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25 ,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

60,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :'° 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1 , 500 under 1 ,750 

1,750 unler 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 5,000 

3,000 uixler 3,500 

3,500 under 4,000 

4,000 under 4 ,500 

4,500 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. 



3,053 
3,731 
5,129 

9,548 
13,619 

8,192 
14,307 
18,008 

15,672 
27, 597 
37,161 
55,265 
51,615 

50,775 
75,885 
51,213 
31,874 
24,164 

15,655 
11,194 
6,902 
6,363 
4,483 

3,363 
11,685 
6,079 
3,498 
3,517 

1,734 
864 
447 
265 
180 

110 
294 
71 
34 
19 

19 
10 



574,605 



4,748 
3,741 
8,480 
7,473 

8,819 
6,465 
6,116 
4,410 
5,437 

4,410 
1,357 
2,035 
3,053 
("i 
2,498 



69,381 



384,053 
259,933 



(") 

(") 

(") 

1,695 

(") 

(") 
(") 
(") 
1,695 
313 



(") 



CM 



(") 
(") 



2,046 
(") 
(") 
(") 

2,036 
2,714 
4,081 
4,759 
5,757 

4,081 
8,141 
3,742 
2,385 
1,424 

577 
723 
202 

182 
131 



(") 



327 

152 



(*M 



(") 
(") 
(") 
(") 
(") 

(") 
2,7U 
3,731 
4,071 
3,741 

4,749 
6,835 
4,789 
2,066 
1,252 

687 
283 
323 
202 
192 

81 
232 
85 
32 
36 



C") 



(") 
(") 

1,357 
2,035 

(") 

C") 
2,035 

4,071 
4,081 
4,759 
7,483 
6,804 

7,463 

10,875 

4,749 

1,802 

1,252 
828 
323 
273 
132 

131 
404 
182 



(") 
(") 

2,374 
4,071 

2,035 
2,035 

1,595 
3,053 
3,731 
8,151 
5,757 

3,741 
8,490 
4,759 
4,410 
1,606 

802 
505 
273 
242 
162 

121 
303 
141 
52 
40 

36 

6 

3 



(") 
(") 
(") 



(") 

(") 
C") 

(") 
1,356 
1,706 
4,749 
4,081 

3,392 
4,081 
4,759 
2,035 
1,890 

727 
333 
246 
162 
212 

51 
192 
51 
44 
28 

20 
2 



(■") 



64,972 



35,218 



25,851 






(") 



1,357 
(") 

(") 
(") 
(") 
(") 



(") 



1,596 
(") 
C") 
(") 

CM 

CM 
CM 
CM 

(*M 



CM 



1,695 

CM 

2,714 

(") 

1,357 
CM 

CM 

CM 
CM 

CM 



CM 
CM 
(*M 
CM 

CM 

1,357 
C"i 
CM 

CM 
CM 



CM 



CM 
CM 

1,356 
1,357 

CM 
(*M 



CM 
CM 



CM 
CM 



CM 



5,429 



8,490 



7,472 



7,121 



49,774 



45.965 



7,125 
3,523 



31,591 
18,183 



28,845 
17,120 



50,943 
22,170 



46,860 
22,059 



27,843 

U,847 



22,414 
10,558 



(*M 
1,595 
2,076 

4,450 
4,111 
4,799 
8,880 
9,867 

6,495 
U,330 
14,743 
21,952 
22,402 

23,946 
32, '% 
25,591 
15,888 
U,978 

10,525 
8,087 
5,222 
5,100 
3,503 

2,858 
9,995 
5,353 
3,178 
3,304 

1,622 
330 
434 
256 

177 

107 

289 

70 

33 

19 

19 
10 

7 
1 

1 



290,798 



CM 
1,696 
3,402 

4,071 
3,752 
3,402 
1,695 
3,053 

1,357 

(") 
1,357 
2,035 

(") 

CM 



28,997 



319,795 



158,432 
151,353 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



54 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 5. -INDIVIDUAL RETURNS FOR 1951 WITH SALARIES AND WAGES AND WITH INCCME FRCM OTHER SOURCES, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCCME CLASSES, BY SELECTED 

PATTERNS OF INCCME, AND BY SIZE OF A SPECIFIC SOURCE OF INCCME: FREQUENCY DISTRIBUTION OF RETURWS-Con. 



Adjusted gross income classes^ 

(DotUrB) 



Number of returns with salaries and wages, dividends. Interest, and other income*-' - by size of other Income 



Size of other Income*^ 



Under $10 



$10 under 
$50 



$50 under 
»100 



$100 under 
1200 



1200 under 
$300 



$300 under 
$400 



$iOO under 
$500 



$500 or 
more 



Taxable returns: 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1 , 500 under 1, 750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 11,000 

11, 000 under 12 ,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns:*'* 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1 , 000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1 , 750 under 2 ,000 

2,000 under 2,250 

2 ,250 under 2, 500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3 , 500 

3,500 under 4,000 

4,000 under 4,500 

4,500 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. 



(") 

C") 

2,374 

2,385 
6,116 
7,174 
8,192 
11,882 

9,508 
11,571 
30,036 
29,455 
37,893 

38,359 
61,924 
57,997 
42,183 

34,790 

30,148 
23,154 
19,400 
17,282 
14,062 

11,912 
44,125 
28,761 
19,774 
24,206 

14,008 
8,767 
5,815 
3,888 
2,836 

2,026 
5,356 

1,978 
873 
483 

451 

207 

228 

73 

40 



672,767 



3,052 
3,053 
5,098 
2,714 

4,410 
3,392 
4,081 
2,385 

2,714 

3,402 
1,696 
2,035 
1,357 

(") 

{") 



40,578 



713,345 



236,540 
476,805 



(") 



(") 



2,036 

(41) 

1,357 

C") 

1,706 
(") 
(") 

606 

465 
203 
202 
202 

111 

61 
333 
101 

81 
109 

57 
37 
16 
10 
7 



(41) 



1,361 
3,063 
3,741 
2,035 

3,752 
5,108 
3,422 
3,392 
2,424 

1,727 

1,232 

859 

802 

610 

358 
1,353 
810 
420 
432 

264 
104 
63 
33 
27 

17 
30 



(") 
(") 
(") 
1,357 

(") 

(") 
3,741 
3,412 
3,392 

3,772 
6,106 
7,493 
1,367 
2,266 

1,919 

1,151 

863 

772 

606 

434 

1,222 

883 

470 
443 

166 

111 

95 

27 

23 

20 

26 

6 

5 

3 



CM 



(41) 
(") 
(") 

(41) 

1,696 
2,374 
2,714 
3,752 
6,455 

3,124 
6,136 
5,108 
4,779 
3,353 

2,783 
1,798 
1,515 
1,394 
843 

747 

2,172 

1,188 

674 

704 

294 
192 
108 
74 
39 

27 
52 



(") 
(") 



(41) 

C") 
(41) 

(") 

(") 
1,696 
1,716 
1,696 
5,088 

5,098 
6,479 
7,174 
1,716 
2,172 

1,812 

1,226 

919 

697 

661 

392 
1,849 
852 
550 
693 

252 

146 

86 

52 

39 

20 
50 

8 



(41) 

C") 
(") 
(") 



2,045 
3,063 
2,734 

3,073 
3,756 
2,724 
2,395 
2,056 

1,434 

1,172 

848 

696 

560 

313 
1,574 
646 
448 
520 

224 
140 
93 

54 
30 

20 
37 



(") 



(") 

1,367 
(") 
(") 

(") 

2,035 

(41) 
2,395 

2,378 
4,101 
2,045 
1,357 
1,570 

1,293 
838 
717 
448 
343 

384 
1,065 
782 
464 
394 

164 
121 
68 
31 
23 

14 

38 

3 

3 

3 



(■") 
(") 
(") 



C") 



C") 



(") 
(") 
(*M 
C") 
(") 

C") 

(41) 

C") 



CM 

(") 



(41) 



CM 
CM 
CM 
CM 



CM 
CM 



CM 



CM 
CM 
CM 



CM 
CM 
(") 



CM 
CM 
CM 

CM 
CM 

CM 
CM 

CM 



2,727 



2,712 



3,729 



62,253 



50,294 



37,601 



32,264 



5,110 
5,700 



21,440 
23,552 



25,534 
26,486 



28,256 
33,997 



22,440 
27,854 



18,046 
19,755 



15,994 
16,270 



CM 

CM 
2,714 
2,734 
4,081 
6,455 

4,420 

5,451 

12,686 

12,434 

14,437 

16,134 
28,532 
29,681 
26,149 
20,343 

18,715 
15,534 
13,477 
12,271 
10,328 

9,223 

34,557 
23,499 
16,667 
20,656 

12,587 
7,916 
5,286 
3,607 
2,648 

1,903 

5,119 

1,933 

»47 

473 

441 

205 

226 

72 

38 

28 

16 

6 

3 

5 



405,765 



CM 

1,356 
CM 

1,696 
2,035 
1,696 
1,367 
1,357 

2,385 
1,357 

(*M 

CM 

CM 

(*M 



17,146 



422,911 



99,720 
323,191 



For footnotes, see pp. 92-94; for extent to which data are estljnated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



55 



Table 6.-INDIVU)UAL RETURNS FCR 1951, 



BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCCME CLASSES, AND BY TYPES CF TAX: NUMBER OF RETURNS, ADJUSTED CROSS INCCME, 
BCEUPTION, TAX LIABILITY, AVERAGE INCOME TAX, AND EFFECTIVE INCCWE TAX RATE 



Adjusted gross income classes*^ 



Number of 
returns 



Adjusted 
gross 
income* 

(Thouamnd 
dollar a) 



AiDount of 
exemption^' 



( ThtAimitnd 
doUara) 



Income tax 
liabllliyJO 

( Thoutmnd 

dollarM) 

112 



SeU- 

craployment 

tox^i 

f 77iooa«nd 
dolUrt) 



Average 
Ijicone 
tax" 



Effective 
income tax 
rate, based 
OD adjusted 
grosa income 



(P«r. 



"O 



All returns*' 



Taxable returns: 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1 ,000 

1 ,000 under 1, 250 

1,250 under 1,500 

1 , 500 under 1 , 750 

1,750 under 2,000 , 

2,000 under 2,250 

2,250 under 2, 500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

i,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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :*° 

No adjusted gross income' 

Under »600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1, 500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3, 500 

3, 500 under 4,000 

4,000 I'nder 4,500 

4,500 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 



11,813 

72,169 

409,470 

1,X2,347 

1,456,189 

1,522,669 
1,649,116 
1,665,604 
1,976,775 
1,996,170 

2,052,248 
2,239,880 
4,593,425 
4,370,310 
3,883,585 

3,088,728 
4,117,062 
2,265,919 
1,212,879 
691,349 

416,614 
278,048 
195,461 
149,769 
115,990 

92,542 
295,950 
154,776 

93,697 

100,175 

49,670 
27,351 
16,722 
10,657 
7,416 

5,310 

12,047 

4,008 

1,734 

960 

830 
382 
389 
134 

77 

45 

28 

11 

5 

5 



42,648,610 



392,999 

3,760,057 

763,260 

894,295 

1,071,739 

816,433 
762,769 
882,419 
581,210 
590,955 

588,596 
362,082 
661,215 
373,011 
147,471 
150,288 



12,793,399 



55,447,009 



45,128,897 
10,318,112 



'23,912 
34,458 

288,941 
1,178,459 
1,630,022 

2,099,150 
2,675,612 
3,121,908 
4,197,887 
4,737,340 

5,396,388 

6,440,129 

14,944,822 

16,357,238 

16,475,064 

14,643,712 
22,442,072 
14,619,909 
9,026,856 
5,840,077 

3,938,409 
2,910,508 
2,242,015 
1,867,314 
1,563,131 

1,341,860 
5,078,669 
3,447,850 
2,556,417 
3,442,697 

2,208,634 

1,492,534 

1,081,194 

796,228 

628,067 

502,940 
1,441,201 
687,244 
386,299 
260,726 

283,738 
169,911 
234,010 
115,634 
92,565 

77,761 
68,979 
38,927 
22,086 
44,322 



'185,148,052 



'736,636 

1,267,331 

501,916 

783,532 

1,208,660 

1,109,011 
1,238,652 
1,555,801 
1,236,807 
1,404,639 

1,535,446 
1,042,498 
2,130,370 
1,397,445 
625,412 
735,939 



'17,188,433 



'202,336,485 



'111,385,651 
90,950,834 



15,133 

86,553 

279,322 

892,590 

995,330 

1,267,047 
1,453,726 
1,504,449 
2,163,303 
2,254,712 

2,513,246 
3,058,882 
6,846,592 
7,323,697 
7,129,534 

5,870,211 
8,003,751 
4,353,190 
2,328,368 
1,321,071 

799,620 
534,952 
332,818 
294,462 
229,020 

181,950 
590,720 
312,916 
190,340 
204,011 

100,179 
54,987 
33,172 
20,919 
14,375 

10,304 
22,948 
7,486 
3,143 
1,718 

1,479 
570 
577 
227 
122 

66 



587,368 
2,994,236 

333,113 
1,400,314 
1,730,557 

1,541,952 
1,621,959 
1,952,084 
1,528,724 
1,571,092 

1,529,273 
1,148,890 
2,181,725 
1,390,052 
519,777 
653,144 



23,384,322 



87,043,883 



57,044,153 
19,999,729 



2,935 
47,607 
106,620 

134,700 
196,304 
265,436 
322,353 
399,622 

460,609 

537,712 

1,289,105 

1,439,157 

1,496,044 

1,423,594 
2,360,910 
1,733,048 
1,152,177 
797,819 

563,602 
435,120 
349,131 
305,353 
256,298 

237,503 
978,921 
759,746 
628,012 
964,059 

713,357 
535,876 
419,340 
327,449 
270,415 

224,580 
637,725 
356,130 
203,114 
144,788 

160,839 
99,060 

141,465 
69,987 
57,799 

43,733 
46,174 
25,237 
14,550 
26,160 



24,227,780 



8,121,798 
15,105,982 



330 

941 

1,007 

2,396 

3,900 

5,095 
5,751 
7,511 
8,369 
9,112 

10,264 
9,775 
21,073 
18,748 
15,102 

12,226 
17,424 
12,151 
9,130 
5,562 

5,039 
3,962 
3,242 
2,565 
2,109 

1,789 
5,839 
2,922 
1,939 
2,031 

1,057 
572 
354 
223 

153 

110 

233 

72 

30 






211,293 



131,600 
79,693 



119 
159 
163 
200 

224 
240 
231 
329 
385 

461 
573 
765 
950 
1,154 

1,353 
1,569 
1,786 
2,039 
2,296 

2,564 
3,308 
4,909 
6,703 
9,624 

14,362 
19,593 
25,107 
30,726 
36,454 

42,294 

57,087 

38,855 

120,020 

150,821 

193,782 
259,319 
363,663 
522,291 
750,636 

971,844 
1,649,071 
2,294,273 
2,910,000 
5,232,000 



553 



180 
1,561 



1.0 
4.0 
5.5 

6.4 
7.3 
3.5 
7.7 
8.4 

3.5 
8.3 
8.6 
8.8 
9.1 

9.7 
10.5 
11.9 
12.8 
13.7 

14.3 
15.0 
15.6 
16.4 
17.0 

17.7 
19.3 
22.0 
24.6 
28.0 

32.3 
35.9 
38.8 

41.1 
43.1 

44.7 
47.7 
51.8 
53.9 
55.5 

56.7 
58.3 
60.5 
50.5 
52.4 

56.2 
65.9 
54.8 
65.9 
59.0 



13.1 



12.0 

7.3 

17.7 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



56 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 6. -INDIVIDUAL RETURNS FCR 1951, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES, AND BY TYPES OF TAX: NUMBER OF RETURNS, ADJUSTED CffiOSS INCCWE, 

EXEMPTION, TAX LIABILITY, AVERAGE INCCME TAX, AND EFFECTIVE INCCME TAX RATE - Continued 



Adjusted gross income classes^ 
(Dollara) 



Number of 
returns 



Adjusted 
gross 



(Thousand 
dollara) 



Amount of 
exen?)tion^' 



(Thousand 
dollars) 



Income tax 
1 lability^ ° 

(Thousand 
dollars) 



SeLf- 

employment 
tax^^ 

(Thousand 
dollars) 



Average 

income 
tax*' 



Effective 

income tax 

rate, based 

on adjusted 

gross income 

(Percent) 



Returns with normal tax and surtax with or without self -employment tax^' 



$600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under i.OOO 

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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or n»re 

Total returns with normal tax and surtax. 

Under $15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total returns with alternative tax 



355,551 
1,254,541 
1,332,705 
1,421,883 
1,559,748 

1,555,833 
1,903,594 
1,911,190 
1,972,700 
2,205,541 

4,520,697 
4,337,833 
3,870,242 
3,078,893 
4,114,230 

2,265,358 

1,211,780 

691,217 

416, 553 

278,028 

195,441 
149,729 
115,980 
92,641 
295,757 

153,199 
90,473 
92,939 
35,487 
16,512 

9,087 
5,309 
3,436 
2,348 
4,650 

1,269 

476 

250 

182 

82 

75 
25 
24 
7 

13 



41,523,567 



253,215 
1,101,390 
1,490,123 
1,962,638 
2,530,749 

2,915,418 
4,042,420 
4,535,724 
5,188,512 
6,341,494 

14,711,015 
16,235,219 
16,419,184 
14,597,645 
22,426,928 

14,616,355 
9,018,629 
5,838,952 
3,937,834 
2,910,299 

2,241,776 
1,866,809 
1,562,998 
1,341,845 
5,075,121 

3,411,955 
2,467,957 
3,183,360 
1,571,471 
899,061 

586,717 
396,608 
290,642 
222,415 
553,709 

217,301 

105,590 

68,029 

61,827 

36,617 

45,668 
21,493 
29,376 
12.245 
30,539 

13,462 
17,783 
13,247 



177,419,364 



213,331 

752,725 

799,623 

1,080,614 

1,275,437 

1,269,003 
1,986,566 
2,034,839 
2,310,500 
2,960,499 

6,621,144 
7,207,330 
7,079,351 
5,825,454 
7,989,363 

4,350,137 

2,323,959 

1,320,730 

799,481 

534,904 

382,751 
294,407 
229,002 
181,949 
590,453 

311,308 
187,008 
193,893 
73,750 
33,989 

18,309 
10,663 
6,654 
4,668 
9,068 

2,486 
891 
448 
341 

140 

125 
32 



61,268,400 



2,935 

47,607 
106,620 
134,700 
196,304 

265,436 

322,353 

, 399,622 

460,609 

537,712 

1,289,105 
1,439,157 
1,496,044 
1,423,594 
2,360,910 

1,733,048 

1,152,177 

797,819 

563,602 

436,120 

349,131 
305,358 
266,298 
237,503 
978,014 

743,490 
593,280 
875,422 
499,439 
321,940 

229,716 
165,444 
127,967 
102,024 
275,610 

119,203 
62,508 
41,948 
38,917 
24,110 

31,173 
15,483 
20,380 
9,105 
22,281 

10,448 
11,851 
8,455 



21,661,972 



188 

337 

1,012 

2,354 

3,017 

3,475 
5,429 
5,456 
6,529 
8,176 

16,923 
16,643 
14,273 
11,584 
17,233 

12,107 
9,042 
6,653 
5,034 
3,960 

3,241 
2,562 
2,108 
1,789 
5,833 

2,898 

1,908 

1,960 

773 

363 

200 

120 

78 






173,963 



38 
80 
95 
126 

171 
169 
209 
233 
244 

285 
332 

387 
462 
574 

765 

951 

1,154 

1,353 

1,569 

1,786 
2,039 
2,296 
2,564 
3,307 

4,886 

6,613 

9,414 

14,074 

19,497 

25,230 
31,163 
37,243 
43,451 
59,271 

93,935 
131,319 
167,792 
213,830 
294,024 

415,640 

619,320 

849,167 

1,300,714 

1,713,923 

2,612,000 
2,962,750 
8,455,000 



Returns with alternative tax with or without self -employment tax*' 



162 
1,567 
3,220 
7,182 

14,179 
10,836 
7,633 
5,348 

3,977 

2,961 
7,395 
2,739 
1,257 
710 

&48 
300 
314 
109 
53 

38 

15 

7 

1 
4 



70,655 



3,034 

35,683 

88,344 

259,210 

636,975 
593,301 
494,346 
399,620 
337,173 

280,429 
887,256 
469,943 
280,489 
192,697 

221,911 
133,294 
188,342 
94,191 
63,189 

65,516 
38,440 
25,465 
4,303 
31,075 



5,324,226 



145 
1,571 
3,325 

10,113 

26,422 
20,990 
14,859 
10,256 
7,718 

5,635 

13,874 

5,000 

2,251 

1,270 

1,138 
529 
553 
195 
85 

59 
19 

12 
1 



126,027 



907 
11,256 
29,732 
88,637 

213,913 
213,936 
190,124 
162,005 
142,448 

122,556 
412,115 
236,927 
145,606 
102,840 

121,922 
74,950 

110,292 
54,504 
37,419 

34,628 
23,893 
14,739 
2,699 
17,705 



2,565,8 



22 

31 
121 

284 
209 
154 
103 



56 
134 
46 
22 
11 






1,288 



5,599 

7,183 
9,234 
12,342 

15,087 
19,743 
24,908 
30,293 
35,818 

41,390 

55,729 

86,501 

115,836 

144,845 

188,151 
249,833 
351,248 
500,037 
706,019 

911,263 
1,592,867 
2,112,714 
2,699,000 
4,426,250 



36,315 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



57 



Tablo 6.-INDI\aDUAL RITimNS FCH 1951, 



BY TAXABLE AND NONTAXABLE RETUHNS, BY ADJtETH) OROSS INCCME CLASSES, AND BY TYPES OF TAX: NUffiER OF RETURNS, ADJUSTED OROSS INCOIE, 
EXEMPTION, TAX LIABIUTY, AVERAGE INCCUE TAX, AND EFFECTIVE INCCME TAX RATE - Continued 



Adjusted gross income classed^ 

(Dollar.) 



Number of 
returns 



Adjusted 
gross 
Income^ 



(ThotiM.itd 
doltara) 



Amount of 
exemption^' 

( Thouimntl 
dollMfw) 



Selr- 
employment 



( ThouMtttd 
dottmr.) 



Returns with only self-employinent ttx*' 



No adjusted gross Income' 

Under t600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 or more 

Total returns with only self -employment tax. 



11,813 
72,169 
53,919 
87,806 
123,484 
100,786 

89,368 
109,771 
73,181 
84,980 
79,548 

34,339 
72,728 
32,477 
13,343 
9,835 

2,832 

("i 

C") 

132 

61 

156 



'23,912 
34,458 
35,726 
77,069 
139,899 
136,512 

144,863 
206,490 
155,467 
201,616 
207,876 

98,635 
233,807 
122,019 
55,880 
46,067 

15,144 

(") 

C") 

1,125 

575 

3,365 



'1,904,462 



15,133 
86,553 
65,992 
139,865 
196,207 
186,433 

178,289 
235,446 
176,742 
219,873 
207,746 

98,383 

225,448 

116,366 

50,182 

43,757 

14,388 

(") 

(") 

341 
139 
390 



330 

941 

819 

1,559 

2,888 

2,741 

2,734 
4,036 
2,940 
3,656 
3,735 

1,599 

4,150 

2,100 

824 

642 



(") 



191 



36,042 



For footnotes, see pp. 92-94; for extent to which data are estljaflted, see pp. 19-21, 



58 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 7.-:nDIVIDUAI. RETURNS FOR 1951, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME aiSSES, BY RETURNS WITH TAX OVERPABIENT OR RETURNS »ITH TAX DUE, AND BY TYPES 
OF TAXPAYMENT: FREQUENCY DISTRIBUTION OF RETURNS AND AMOUNTS OF REFUND, TAX CREDIT, AND TAX DUE AT TIME OF FILING 



Adjusted gross income classes^ 

(DoJJ.r.) 



Total 

number of 

returns 



Number of 

returns with 

neither 

overpayment 

nor tax due 

at time of 

flUng'° 



Returns with tax overpayment' 



Number of 
returns 



Amount of 
overpayment 



( Thmiaand 
dollars) 



( Thousand 
dollars) 



Credit on 1952 tax 



( Thousand 
dollars) 



Returns by types of taxpayment 



Only tax withheld 



Number of 
returns 



(Thousand 

dollars) 

(HI 



Taxable returns ; 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 linder 2,500 

2,500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns:**^ 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4 , 50O 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. 



11,813 

72,169 

409,470 

1,342,347 

1,456,189 

1,522,669 
1,649,116 
1,665,604 
1,976,775 
1,996,170 

2,052,248 
2,239,880 
4,593,425 
4,370,310 
3,883,585 

3,088,723 
4,117,062 
2,265,919 
1,212,879 
691,349 

416,614 
276,048 
195,461 
149,769 
115,990 

92,642 
295,950 
154,776 

93,697 
100,175 

49,670 
27,351 
16,722 
10,657 
7,416 

5,310 

12,047 

4,008 

1,734 

960 

830 
382 
369 
134 
77 

45 

28 

11 

5 

5 



392,599 

3,760,057 
763,260 
894,295 

1,071,739 
816,433 
762,769 
882,419 
581,210 

590,955 
588,596 
362,082 
661,215 
373,011 

147,471 
150,288 



M 



( 
(41) 

3,033 
52,328 
82,800 

55,707 

87,565 

103,248 

123,122 

132,738 

136,171 
142,807 
r/9,520 
128,913 
103,426 

73,967 

27,260 

11,247 

3,127 

1,722 

1,872 
997 
803 
542 

446 

303 

1,235 

899 

377 
373 

180 
65 
60 
32 
23 

25 
29 

14 



3,690 

9,395 

299,917 

957,402 

810,956 

922,124 

944,936 

936,228 

1,140,261 

1,115,345 

1,134,163 
1,232,201 
2,410,169 
2,277,386 
2,078,073 

1,660,306 

2,282,754 

1,088,398 

496,434 

225,740 

126,002 
79,195 
52,488 
37,843 
29,477 

21,475 
69,034 
36,758 
21,018 
22,283 

10,508 
5,841 
3,592 
2,324 
1,708 

1,275 
2,892 

1,002 
461 
286 

234 
99 
136 



1,277 

1,391 

18,139 

48,607 

35,418 

46,410 
48,382 
45,028 
67,371 
65,700 

69,752 

30,077 

171,012 

171,303 

167,593 

138,501 
209,254 
119,745 
67,381 
38,459 

27,428 
20,670 
16,779 
15,695 
13,048 

11,340 
47,134 
36,422 
26,904 
38,197 

24,766 
16,402 
11,892 
9,002 

7,471 

6,366 
17,947 
8,808 
5,200 
4,364 

3,941 
1,552 
3,261 
1,735 
689 

447 
266 
394 



3,103 

6,029 

295,974 

943,597 

795,264 

396,114 

921,768 

912,024 

1,106,722 

1,090,357 

1,101,422 
1,192,391 
2,343,448 
2,217,595 
2,020,552 

1,615,209 

2,2IX,922 

1,022,152 

456,327 

191,613 

93,696 
57,603 
34,408 
23,526 
15,287 

10,558 

30,165 

13,670 

5,632 

5,045 

2,125 

1,000 
600 
310 
266 

171 
310 
131 
50 
45 

27 
12 
19 
6 

1 



1,018 

929 

17,616 

47,387 

34,115 

44,468 
46,052 
43,139 
64,263 
62,972 

66,045 

76,029 

162,972 

163,100 

160,289 

132,112 
197,144 
105,916 
56,544 
30,703 

19,844 
13,774 
9,861 
9,279 

6,851 

5,801 
22,116 
17,514 

8,662 
11,559 

7,642 
3,748 
2,409 
1,738 
1,193 

1,019 

2,198 

1,388 

464 

697 

398 
141 
351 
505 
23 



(41) 

3,366 

3,943 

13,805 

15,692 

26,010 
23,163 
24,2(X 
33,539 
24,988 

32,741 
39,810 
66,721 
59,791 

57,521 

45,097 
77,332 
66,246 
40,107 
33,927 

27,306 
21,592 
18,080 
14,315 
13,190 

10,917 
38,869 
23,088 
15,336 
17,233 

8,363 
4,841 
2,992 
2,0U 
1,442 

1,104 

2,582 

871 

411 

241 

207 

87 

117 

40 
16 

5 
3 



460 

524 

1,223 

1,299 

1,942 
2,329 
1,390 
3,105 
2,726 

3,709 
4,047 
8,048 
3,200 
7,303 

6,395 
12,112 
13,826 
10,840 

7,757 

7,537 
6,894 
6,919 
6,413 
6,196 

5,538 
25,018 
18,906 
18,237 
26,633 

17,128 
12,654 
9,482 
7,263 
6,275 

5,344 
15,748 
7,422 
4,715 
3,666 

3,543 
1,410 
2,911 

1,230 
666 

441 
247 
393 



(") 

2,055 
290,022 
936,415 
789,582 

360,912 

904,476 

391,163 

1,095,225 

1,073,742 

1,087,726 
1,178,564 
2,297,314 
2,185,491 
1,982,095 

1,582,325 

2,143,666 

975,746 

431,629 

173,854 

87,392 
48,295 
27,613 

16,776 
11,283 

6,735 
17,232 
5,554 
2,023 
1,175 

338 
124 
95 



2,055 
239,633 
935,048 
785,163 

876,143 

901,692 

837,377 

1,036,725 

1,068,932 

1,081,571 
1,169,011 
2,283,665 
2,171,353 
1,969,483 

1,574,932 

2,130,736 

965,169 

425,801 
170,854 

64,770 
46,746 
26,447 
16,180 
10,277 

6,301 

16,247 

5,069 

1,779 

939 

256 
65 

76 
35 
13 



1,457,347 



1,988,970 



21,637,502 



1,662,040 



21,123,334 



230,161 
605,137 
230,850 
452,806 

541,134 
399,347 
352,457 
360,933 
249,532 

225,604 
205,446 
119,047 
173,439 
87,037 

29,112 
27,973 



112,438 

3,154,920 

432,410 

441,439 

530,605 
417,086 
410,312 
521,481 
331,678 

365,151 
383,150 
243,035 
487,776 
285,914 

118,359 
122,315 



49,817 
103,672 
26,537 

24,247 

35,007 
28,230 
23,192 
42,717 
24,759 

26,526 
30,646 
16,559 
45,192 
26,118 

13,347 
26,363 



87,778 

3,146,050 

476,133 

437,293 

525,634 
413,884 
406,152 
518,717 
326,837 

360, 373 
330,736 
240,985 
483,661 
283,829 

117,641 
120,939 



33,247 
102,326 
25,337 
23,533 

34,422 
27,786 
27,220 
41,046 
23,741 

25,864 
30,427 
16,433 
44,833 
25,639 

13,131 

25,410 



24,660 
8,870 
6,227 
4,191 

4,971 
3,202 
4,160 
2,764 
4,841 

4,778 
2,414 
2,050 
4,115 
2,085 



CM 



11,566 

1,348 

699 

660 

586 

443 

973 

1,671 

1,017 

666 
217 
124 
358 
479 

(") 



61,233 

3,130,306 

475,723 

428,890 

521,058 
408,683 
401,640 
510,105 
323,694 

359,983 
375,238 
237,543 
479,129 
273,999 

115,904 
115,385 



59 ,062 

3,127,543 

472,321 

426,506 

518,344 
407,985 
399,934 
509,088 
322,337 

357,599 
374,399 
236,865 
477,433 
278,999 

115,904 
115,317 



301 
17,051 
46,748 
33,103 

42,335 
43,815 
39,909 
59,841 
58,415 

61,423 
71,663 
153,523 
154,357 
152,909 

125,743 
178,775 
91,374 
49,536 
24,003 

14,576 
9,195 
6,097 
4,664 
3,120 

2,111 
6,875 
3,256 
1,878 
1,114 

505 
191 

186 

89 
47 

3 
31 
18 



1,459,474 



13,164 
99,035 
25,154 
20,703 

33,430 
26,597 
26,336 
39,019 
22,752 

25,356 
28,752 
15,556 
39,426 
23,375 

11,574 
20,423 



8,408,119 



8,326,697 



81,422 



8,223,563 



471,157 



30,960,007 



2,536,899 



29,964,199 



2,187,990 



995,808 



348,697 



29,192,367 



1,930,631 



5,795,983 



51,644 



26,340,671 



4,619,335 



25,788,266 



4,175,933 



1,648,455 



552,405 



25,402,285 



3,949,512 



1,532,411 



3,907,793 



For footnotes, see pp. 92-94; for extent to which data are estijMted, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



59 



T.bl, 7 -INCIVIDUM, RmiRNS FOR 1951, BY TAXABLE AND NOOTAXABLE RETURNS, BY ADJUSTED GROSS INCOffi CLASSES, BY RETURNS WITH TAX OVERPAYMENT OR RETURNS WITO TAX DUE, AND BY TYPES 
T.bl, 7.-INDIVIDUAL X^'^^^^,^^. j^^uenCY DISTRIBUTION OF RErURNS AND AKOUKTS OK REFUND, TAX CREDn, AND TAX DUE AT TIME OF FltlNO - Continued 



— 


Adjusted gross Income classes^ 

(Dollara) 










Returnfl with tax overpayment '° - 


Continued 






















Returns by types of taxpayment - 


Continued 














Only ta:t withheld - 
Continued 


Tax withheld and 


payments on 


1951 declaration 


Only payments on 1951 declaration 






Credit on 


1952 tax 


Number of 
returns 

IW) 


Refund 


Credit on 


1952 tax 


Number of 
returns 

lUI 


Refund [ 


Credit on 


1952 tax 






Number 

(121 


Amount 

dollars) 

1131 


Number 

116) 


Amount 

(Thouund 
dollarm) 

ll«l 


Number 

117) 


Amount 

(Thouasnd 
dollmrm) 

lie) 


Number 

(i») 


Amount 

(TTtouaand 

dolUrBj 

(21) 


Number 

(2J) 


Amount 

(thoummnd 

dollmrm) 

(23) 




1 

2 


Taxable returns; 

No adjusted gross Income' 


CM 
(") 

1,367 
4,419 

4,769 
2,784 
3,791 
8,500 
4,810 

6,155 
9,553 
13,649 
13,633 
12,612 

7,893 
12,930 
10,577 
5,828 
3,000 

2,622 
1,549 
1,166 
596 
1,006 

434 
985 
485 
244 
236 

80 
39 
19 
6 
6 

3 
5 
2 

1 


(") 

(") 

17 
265 

201 
325 

165 
353 
187 

430 
354 
741 
1,028 
895 

310 
850 
869 
636 
264 

377 
256 

226 
104 
129 

127 
397 
211 
187 
181 

129 

■ 86 

70 

26 

13 

12 

41 

9 

2 


(") 

(") 

(") 
2,085 
3,132 

4,141 
8,252 

13,423 
9,840 

14,290 

20,549 
17,275 
47,421 
45,562 
54,435 

46,444 
91,362 
71,756 
41,273 
34,546 

24,752 
19,798 
14,205 
12,901 
10,180 

8,159 
29,691 
18,221 
10,979 
11,832 

5,744 
3,291 
1,990 
1,314 
955 

714 
1,694 
518 
247 
148 

126 
47 
67 
17 
6 

3 
1 
3 


CM 

CM 

CM 
1,736 
1,406 

3,772 
4,830 
10,670 
4,611 
9,710 

10,641 
10,399 
31,182 
27,475 
37,479 

32,213 
56,260 
40,005 
21,829 
16,308 

10,747 
8,251 
5,531 
5,360 
4,138 

2,776 
9,188 
6,060 
2,614 
2,502 

1,157 
567 
321 
153 
153 

107 

191 

65 

28 

30 

15 
7 
15 

1 

2 


CM 
CM 
CM 

198 

239 

513 
526 

1,223 
635 

1,183 

1,443 
2,260 
4,222 
4,013 
5,140 

4,215 
9,002 
7,122 
3,975 
4,081 

2,883 
2,519 
2,146 
2,586 
1,958 

1,970 
7,614 
8,127 
4,031 
5,204 

3,152 

1,948 

1,237 

770 

626 

615 
1,417 
631 
286 
521 

152 

58 

224 

23 

7 


CM 
CM 

(") 
1,726 

CM 
3,422 
2,753 
5,229 
4,580 

9,908 
6,876 
16,239 
18,087 
16,956 

14,231 
35,102 
31,751 
19,444 
18,238 

14,005 
11,547 
8,674 
7,541 
6,042 

5,383 

20,503 

12,161 

8,365 

9,330 

4,587 
2,724 
1,669 
1,161 
S02 

607 
1,503 
453 
219 
118 

111 
40 
52 
17 

5 

1 
1 
3 


CM 
CM 

CM 

134 

CM 

284 
139 
554 
412 

896 

772 

2,148 

1,822 

1,614 

1,339 
3,974 
4,332 
3,527 
2,832 

2,573 
2,679 
2,357 
2,490 
2,129 

2, Oil 

10,312 

7,651 

8,760 

12,947 

8,534 
6,428 
4,755 
3,697 
3,520 

2,679 
8,539 
3,367 
2,569 
1,733 

1,957 
547 

1,493 
525 
201 

6 
48 

277 


1,841 
7,300 
9,536 
18,902 
18,242 

37,071 
32,208 
31,637 
35,196 
27,313 

25,888 
36,362 
65,434 
46,333 
41,543 

31,037 
47,726 
40,896 
23,532 
17,340 

13,658 
11,102 
10,670 
8,166 
6,014 

6,581 

22,111 

12,983 

8,016 

9,276 

4,426 

2,426 

1,507 

969 

734 

556 
1,189 
479 
213 
137 

107 
52 
69 
29 

U 

4 
3 

2 


1,304 
3,964 
5,932 
6,813 
8,695 

16,199 
15,246 
13,977 
15,386 
11,715 

9,210 
12,981 
28,601 
16,262 
13,590 

8,064 
17,926 
16,978 
8,697 
4,651 

3,179 
2,606 
2,430 
1,988 
1,672 

1,481 
4,730 
2,541 
1,289 
1,604 

710 
348 
203 
122 
100 

62 
115 
63 
21 
15 

11 
5 
4 
6 

1 

1 


618 
626 
538 
441 
773 

1,620 
1,711 
2,007 
3,767 
3,374 

3,179 
2,101 
5,222 
4,730 
2,240 

2,149 
9,367 
6,920 
3,033 
2,614 

2,385 
2,060 
1,618 
2,029 
1,773 

1,720 
7,627 
6,131 
2,753 
5,241 

3,985 

1,609 

986 

879 

525 

401 
750 
739 
187 
176 

186 

83 

127 

505 

18 
2 


CM 
3,336 
3,604 

12,089 
9,547 

20,872 
16,962 
17,660 
19,810 
15,598 

16,678 
23,381 
36,833 
28,071 
27,953 

22,973 
29,800 
23,918 
14,835 
12,689 

10,679 
6,496 
8,240 
6,178 
6,142 

5,100 
17,381 
10,442 
6,727 
7,672 

3,716 

2,078 

1,304 

847 

634 

494 
1,074 
416 
192 
122 

96 
47 
65 
23 
11 

4 
2 

1 


CM 

454 

501 

1,191 

900 

1,720 
1,720 
1,586 
2,198 
2,127 

2,363 
2,921 
5,159 
5,350 
4,794 

4,746 
7,266 
8,625 
6,677 
4,661 

4,637 
3,959 
4,336 
3,819 
3,938 

3,370 
U,309 
11,044 

9,290 
13,510 

8,465 
6,140 
4,657 
3,340 
2,742 

2,653 
7,168 
4,026 
2,126 
1,931 

1,566 
863 

1,418 
755 
465 

435 
199 
116 


1 
2 


600 under 750 


3 






4 


5 
6 




5 


1,250 under 1,500 

1 500 under 1.750 


6 
7 






6 


9 
10 


2,000 under 2,250 

2 250 under 2,500 


9 
10 


11 


2 500 under 2.750 


11 






12 


13 


3 000 under 3 500. 


13 






14 




4 000 under 4 500 


15 






16 


17 


5,000 under 6,000 


17 
18 


19 

20 


7,000 under 8,000 

8 000 under 9,000 


19 
20 


21 


9 000 under 10 000 


21 






22 


23 


11 000 under 12 000 


23 




24 


25 

26 
27 


13,000 under 14,000 

14,000 under 15,000 

15 000 under 20,000 


25 

26 
27 






26 


29 


25 000 under 30,000 


29 


30 

31 
32 
33 


30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60 000 under 70,000 


30 

31 
32 
33 






34 


35 

36 
37 


80,000 under 90,000 

90,000 under 100,000 

100 000 under 150 000 


35 

36 
37 






36 


39 


200,000 under 250,000 


39 

40 


il 


300 000 under 400 000 


41 


i2 

43 


400,000 under 500,000 

500,000 under 750,000 


42 
43 
44 


i5 


1,000,000 under 1,500,000 


45 
46 


i? 


2 000 000 under 3 000,000 


47 






46 


i9 


4 000 000 under 5 000 000 


49 


50 




50 










136,103 


10,499 


704,527 


381,573 


101,021 


322,954 


129,697 


719,027 


263,698 


101,545 


455,329 


186,531 


51 




Nontaxable returns ;4° 




52 


2,221 
2,763 
3,402 
2,384 

2,714 
(") 

1,706 
(") 

1,357 

2,384 
C") 
(") 

1,696 

{'■'■) 


603 
117 
214 
202 

155 
(") 

258 
(") 

185 

212 
(") 
(") 

25 


7,831 
3,563 

1,427 
1,827 

1,417 
1,787 
2,435 
4,111 
1,387 

1,736 
2,399 
2,045 
3,103 
2,085 

3,017 


5,735 
3,174 
1,397 

1,797 

CM 

1,418 
1,757 
3,772 
(") 

1,726 
',379 
2,045 
2,425 

1,716 

CM 

2,957 


10,429 
793 
323 
541 

CM 

297 
700 
927 
CM 

470 
870 
711 
1,371 
588 

(*M 
3,022 


2,096 
CM 
CM 

CM 

CM 
CM 
CM 
CM 
CM 

CM 
CM 

CM 
CM 

CM 
CM 


1,621 
(") 
CM 
CM 

CM 

CM 
CM 
CM 
CM 

CM 
CM 

CM 
CM 

CM 
CM 


43,324 

21,051 

5,260 

10,772 

8,130 
6,616 
6,237 
7,265 
6,597 

3,432 
5,513 
3,447 
5,544 
4,830 

1,757 
3,913 


22,981 
15,333 
2,465 
6,995 

6,222 
4,461 
4,461 
5,857 
3,452 

(*M 
3,458 
2,075 
3,803 
3,114 

(*M 
2,665 


14,654 

2,496 

360 

2,344 

652 
892 
184 

1,100 
394 

(*M 

805 

166 

4,036 

1,176 

CM 
1,960 


20,343 
5,718 
2,795 
1,777 

1,908 
2,135 
1,776 
1,408 
3,145 

2,384 
2,055 
1,372 
1,741 
1,716 

CM 
CM 


9,342 
992 
464 
447 

385 
387 
618 
1,428 
736 

449 
172 
115 
214 
337 

CM 
CM 


52 






53 


54 


600 under 750 


54 






55 


56 


1 000 under 1,250 


56 






57 


58 


1 500 under 1 750 


58 






59 


60 


2 000 under 2,250.. 


60 






61 






6? 






63 


64 


3 000 under 3 500 


64 


65 


3,500 under 4,000 


65 


66 


4,000 under 4,500 


66 






67 




Total nontaxable returns 

Grand total 




68 


23,427 


2,231 


40,868 


35,102 


22,286 


5,766 


2,908 


U3,688 


91,459 


32,507 


52,229 


16,831 


63 


69 


159,530 


12,730 


745,395 


416,675 


123,307 


326,720 


132,605 


862,715 


355,157 


134,052 


507,558 


203,362 


69 


70 

71 


Taxable returns with adjusted gross 
income under t5,000 and nontaxable 
returns. 

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


117,711 
41,819 


7,528 
5,202 


328,355 
416,540 


222,294 

194,381 


48,422 
74,885 


106,561 
222,159 


13,086 
119,719 


609,531 
253,184 


281,398 
73,759 


67,623 
66,429 


328,133 
179,425 


54,814 
146,548 


70 
71 



For footnotes, see pp. 92-94; for extent to irtilch data are estljnated, see pp. 19-21. 
328641 O — 55 5 



60 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 7.— INDIVIIXIAl HETOHNE FOR 1951, BY TAXABLE AND NONTAXABLE BITURNS, BY ADJUSTED QROSS INCCWE CLASSES, BY HETUHNS WITH TAX OVERPAYMENT OR RETURNS WITH TAX DUE, AND BY TYPES 
OF TAXPAYMENT; FREQUENCY DISTRIBUTION OF RETURNS AND AMOUNTS OF REFUND, TAX CREDIT, AND TAX DUE AT TIME OF FILING - Continued 



Adjusted gross Inconie classes^ 

(Dollars) 



Returns with tax due at time of filing^** 



Total 

number of 

returns 



Tax due at 
tijne of 
filing 



(Thousand 

doUara) 

(25) 



Returns by types of taxpayment 



Only tax withheld 



Number of 
returns 



Tax due at 

time of 
filing 

( Thouaand 
dollars) 



Tax withheld and 

payments on 1951 

declaration 



Number of 
returns 



Tax due at 
time of 
filing 

(Thouaand 
dollars) 

(2S> 



Only payments on 
1951 declaration 



Number of 
returns 



Tax due at 
time of 
filing 

(Thousand 
dollars) 

131) 



Neither tax withheld 

nor payment on 1951 

declaration 



Number of 
returns 



Tax due at 
time of 
filing 

( Thousand 
dollars) 



Taxable returns: 

No adjusted gross income^ 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 Tinder 9,000 

9,000 under 10,000 

10,000 under 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Taxable returns with adjusted gross income 

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

of $5,000 or more. 



8,102 
62,437 
106,520 
332,617 
562,433 

544,838 
616,615 
626,128 
713,392 
748,087 

781,914 

864,872 

2,003,736 

1,964,011 

1,702,086 

1,354,455 

1,807,048 

1,166,274 

713,318 

463,887 

288,740 
197,856 
142,170 
111,384 
86,067 

70,864 
225,681 
117,119 
72,302 
77,519 

38,982 

21,445 

13,070 

8,301 

5,685 

4,010 
9,126 
2,992 
1,269 
669 

593 
283 
252 



18,639,375 



12,992,243 
5,647,132 



205 

758 

1,327 

8,488 

17,078 

20,404 
32,049 
37,552 
42,790 
49,646 

53,392 

59,400 

132,987 

146,306 

138,647 

133, CK9 
212,437 
179,856 
142,299 
121,424 

103,084 
89,113 
79,018 
74,438 
66,333 

61,470 
249,491 
185,258 
157,547 
234,359 

168,672 

120,855 

91,652 

69,394 

57,255 

45,439 
128,640 
52,749 
36,547 
21,691 

23,786 
15,457 
17,804 
6,628 
6,558 

12,234 
3,827 
1,262 
724 
1,339 



CM 
(") 

8,U8 
100,613 
323,767 

258,041 
322,813 
344,804 
399,439 
470,431 

505,180 

601,814 

1,553,409 

1,589,554 

1,393,469 

1,086,811 

1,412,055 

878,359 

500,558 

292,537 

152,468 
86,964 
53,483 
36,434 
25,678 

18,596 

48,769 

18,623 

8,372 

6,335 

2,164 
948 
431 
202 
140 

93 

137 
30 
16 
4 



(") 

CM 

59 
1,284 
4,515 

5,929 
9,823 

11,469 
14,335 
17,765 

19,071 
24,245 
50,214 
70,972 
72,239 

55,293 
95,754 
73,557 
52,809 
39,388 

28,632 
21,803 
17,830 
14,911 
13,267 

11,195 
39,903 
26,692 
18,339 
22,681 

12,488 
8,179 
5,255 
2,943 
2,696 

2,178 
4,163 
1,863 

1,324 
419 

598 

405 

1,199 



CM 

2,714 

CM 

3,467 

7,832 

11,912 

11,584 

15,025 
21,217 
47,515 
58,347 
69,309 

72,519 
122,925 

102,564 
76,247 
67,812 

54,690 
44,950 
36,344 
31,560 
24,942 

21,899 
76,268 
45,962 
29,995 

35,030 

19,451 
11,265 
6,960 
4,543 
3,165 

2,183 

5,222 

1,701 

694 

375 

363 
181 

145 
52 
18 



CM 



CM 

127 
359 

617 
652 

870 
1,176 
3,316 
4,319 
6,783 

7,305 
13,847 
14,709 
14,498 
14,155 

13,202 
12,570 
11,867 
12,692 
11,047 

10,783 
50,229 
45,112 
41,650 
72,155 

63,296 
48,769 
39,350 
30,685 
25,501 

20,303 
63,185 
31,474 
18,178 
11,508 

14,293 
8,936 

10,078 
4,207 
2,780 

6,413 

1,188 

710 

153 

428 



CM 

CM 
CM 

15,370 
21,891 

31.732 
40 ,924 
57,860 
59,534 
63,158 

68,311 
66,611 
138,600 
115,666 
114,460 

99,052 
159,483 
115,457 
93,242 
75,057 

61,104 
51,359 
41,424 
34,449 
28,586 

24,773 
85,890 
46,479 
30,754 
33,282 

16,203 
8,711 
5,422 
3,383 
2,278 

1,675 

3,663 

1,225 

550 

288 

224 
98 

103 
36 
42 

18 
12 
5 
3 
3 



■) 

) 

) 

283 
659 



1,127 
2,358 
3,563 
3,994 
5,462 

6,564 
7,266 
17,297 
13,352 
22,411 

20,915 
40,588 
38,352 
35,183 
35,543 

33,463 
31,792 
29,677 
28,025 
25,780 

24,643 
109,145 
82,596 
75,348 
110,547 

75,541 
53,054 
40,753 
30,164 
24,978 

20,312 
55,112 
26,086 
15,824 
9,477 

8,522 
5,907 
6,527 
2,419 
3,778 

5,048 

2,638 

552 

572 

911 



7,354 
50,721 
97,354 
216,285 
214,061 

254,377 
249,411 
215,632 
242,507 
202,914 

193,397 
175,230 
264,111 
200,444 
124,348 

95,073 
112,585 
69,884 
43,271 
28,461 

20,478 
1A,583 
10,919 
3,941 
6,861 

5,596 
14,754 
5,055 
3,171 
2,872 

1,164 
520 
237 
173 

102 

58 

104 

36 

9 



3,722,729 



12,503,137 



1,150,644 



1,820,517 



1,199,731 



874,078 
2,848,651 



8,959,719 
3,543,418 



378,325 
521,255 



323,080 
827,564 



25, 6X 
740,061 



895,225 



110,264 
1,089,467 



2,814,219 
350,858 



198 

751 

1,250 

6,919 

11,742 

13,317 
19,742 
22,162 
23,344 
25,757 

25,892 
25,714 
52,161 
52,663 
37,210 

38,537 
62,139 
52,736 
39,809 
32,337 

27,788 
22,946 
19,641 
18,810 
16,237 

14,853 
50,215 
30,860 
22,198 
28,972 

17,346 
10,849 
6,285 
5,602 
4,087 

2,645 
5,175 
3,329 
1,219 
188 

373 
211 



359,859 
497,852 



For footnotes, see pp. 92-94; for ejrtent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



61 



Table B.-INDIVIDU/IL RITORNS FCR 1951, 



BI TAXABLE AND NOIfTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES, BY MARITAL STATUS AND SEX OF TAXPAYER: NUMBER OF RETURNS, ADJUSTED 
GROSS INCOME, EXEMPTION, AND TAX LIABILITY 



Adjusted gross income classes^ 

(Dollara) 





All returns 




Join 


t returns of hu 


sbands and wi 


ves" 




Total 
number of 


Adjusted 
gross Income^ 


Amount of 
exemption^' 


Total tax 
liability' 


Number of 
returns 


Adjusted 
gross income^ 


Amount of 
exemption" 


lax 

liability' 




returns 


(Thouamnd 


(Th<M»nd 


(Thoutand 




(Thauamnd 


(ThouMand 


(Thoaamnd 






dolUra) 


dollmra) 


dollmrw) 




dotUitl 


dotlmrm) 


dotlsrm) 




(1) 


m 


(S) 


(«l 


(6) 


(») 


m 


W 




11,813 


'23,912 


15,133 


330 


8,156 


'17,217 


12,452 


262 


1 


72,169 


34,458 


86,553 


941 


29,797 


13,824 


52,724 


443 


2 


409,470 


288,941 


279,322 


3,942 


22,850 


15,314 


40,393 


359 


3 


1,342,347 


1,178,459 


892,590 


50,003 


62,864 


55,378 


109,530 


1,115 


4 


1,456,189 


1,630,022 


995,830 


110,520 


94,131 


106,433 


160,360 


2,223 


5 


1,522,669 


2,099,150 


1,267,047 


139,795 


264,030 


368,111 


380,210 


5,898 


6 


1,649,116 


2,675,612 


1,453,726 


202,055 


356,562 


579,088 


496,585 


17,608 


7 


1,665,604 


3,121,908 


1,504,449 


272,947 


382,125 


716,422 


559,153 


30,699 


8 


1,976,775 


4,197,887 


2,163,308 


330,722 


699,453 


1,487,145 


1,115,679 


55,409 


9 


1,996,170 


4,737,340 


2,254,712 


408,734 


748,687 


1,779,344 


1,213,938 


87,317 


10 


2,052,248 


5,396,388 


2,518,246 


470,873 


910,365 


2,397,835 


1,559,743 


124,735 


11 


2,239,880 


6,440,129 


3,058,882 


547,487 


1,168,022 


3,360,281 


2,129,408 


179,195 


12 


4,593,425 


14,944,822 


6,846,592 


1,310,178 


2,761,456 


9,007,758 


5,220,569 


564,612 


13 


4,370,310 


16,357,238 


7,323,697 


1,457,905 


3,133,322 


11,743,551 


6,194,272 


847,476 


14 


3,883,585 


16,475,064 


7,129,534 


1,511,146 


3,123,230 


13,260,039 


6,415,678 


1,065,785 


15 


3,088,728 


14,643,712 


5,870,211 


1,435,820 


2,606,196 


12,361,300 


5,411,642 


1,107,684 


16 


4,117,062 


22,442,072 


8,003,751 


2,378,334 


3,710,563 


20,242,696 


7,608,438 


2,054,101 


17 


2,265,919 


14,619,909 


4,353,190 


1,745,199 


2,095,343 


13,521,812 


4,197,212 


1,567,799 


18 


1,212,879 


9,026,856 


2,328,368 


1,161,307 


1,122,085 


8,352,285 


2,239,4S4 


1,046,732 


19 


691,349 


5,840,077 


1,321,071 


804,481 


636,793 


5,378,462 


1,267,798 


721,602 


20 


416,614 


3,938,409 


799,620 


568,641 


379,583 


3,587,635 


763,165 


503,294 


21 


278,048 


2,910,508 


534,952 


440,082 


251,149 


2,628,330 


508,596 


383,998 


22 


195,461 


2,242,015 


382,818 


352,373 


175,441 


2,012,440 


362,206 


305,064 


23 


149,769 


1,867,314 


294,462 


307,923 


133,519 


1,664,670 


278,073 


263,998 


24 


115,990 


1,563,131 


229,020 


268,407 


102,568 


1,382,149 


215,194 


227,482 


25 


92,642 


1,341,860 


181,950 


239,292 


81,962 


1,187,142 


170,929 


203,034 


26 


295,950 


5,078,669 


590,720 


984,760 


261,647 


4,490,573 


555,661 


831,031 


27 


154,776 


3,447,850 


312,916 


762,668 


136,946 


3,050,839 


294,337 


643,141 


28 


93,eS7 


2,556,417 


190,340 


629,951 


82,937 


2,262,885 


178,981 


530,934 


29 


100,175 


3,442,697 


204,011 


966,140 


88,843 


3,053,822 


191,938 


818,622 


30 


49,670 


2,208,634 


100,179 


714,414 


43,913 


1,952,937 


94,109 


607,532 


31 


27,351 


1,492,534 


54,987 


536,448 


23,966 


1,307,833 


51,344 


453,867 


32 


16,722 


1,081,194 


33,172 


420,194 


14,653 


947,464 


30,941 


357,117 


33 


10,657 


796,228 


20,919 


327,672 


9,274 


692,843 


19,416 


277,668 


34 


7,416 


628,067 


14,376 


270,568 


6,389 


541,102 


13,287 


226,665 


35 


5,310 


502,940 


10,304 


224,690 


4,583 


434,171 


9,537 


188,645 


36 


12,047 


1,441,201 


22,948 


687,958 


10,269 


1,228,096 


21,064 


572,232 


37 


4,008 


687,244 


7,486 


356,202 


3,381 


579,353 


6,810 


293,8U 


38 


1,734 


386,299 


3,143 


208,144 


1,425 


317,592 


2,805 


166,312 


39 


960 


260,726 


1,718 


144,802 


752 


204,012 


1,497 


110,870 


40 


830 


283,738 


1,479 


160,848 


667 


227,816 


1,307 


126,203 


41 


382 


169,911 


670 


99,065 


307 


136,385 


583 


77,896 


42 


389 


234,010 


677 


141,470 


295 


177,482 


579 


104,782 


43 


134 


115,684 


227 


69,988 


92 


79,160 


181 


44,786 


44 


77 


92,565 


122 


57,800 


49 


58,763 


95 


34,361 


45 


45 


77,761 


66 


43,733 


27 


46,439 


48 


23,921 


46 


28 


68,979 


34 


46,174 


6 


14,304 


10 


8,161 


47 


11 


38,927 


20 


25,237 


7 


24,597 


14 


15,354 


48 


5 


22,086 


5 


14,550 


1 


4,632 


1 


3,072 


49 


5 


44,322 


8 


26,160 


1 


7,107 


1 


4,561 


50 


42,648,610 


'185,148,052 


63,659,561 


24,439,073 


25,750,682 


'139,032,434 


50,157,977 


17,889,471 


51 


392,599 


'736,636 


587,368 




241,632 


'577,092 


467,020 




52 


3,760,057 


1,267,381 


2,994,286 


_ 


423,420 


153,371 


784,256 


- 


53 


763,260 


501,916 


833,113 


_ 


189,474 


127,592 


361,982 


_ 


54 


894,295 


783,582 


1,400,314 


_ 


461,901 


405,834 


851,321 


- 


55 


1,071,739 


1,208,660 


1,730,557 


- 


600,379 


679,153 


1,102,740 


- 


56 


816,433 


1,109,011 


1,541,962 


_ 


552,507 


754,168 


1,U1,085 


_ 


57 


762,769 


1,238,662 


1,621,959 


- 


577,005 


937,114 


1,290,44« 


- 


58 


882,419 


1,656,801 


1,952,084 


- 


717,359 


1,347,561 


1,639,127 


- 


59 


581,210 


1,236,807 


1,528,724 


- 


521,008 


1,109,447 


1,391,917 


- 


60 


590,955 


1,404,639 


1,571,032 


- 


540,926 


1,285,517 


1,451,510 


- 


61 


588,596 


1,535,446 


1,629,273 


_ 


547,089 


1,427,124 


1,524,026 


_ 


62 


362,082 


1,042,498 


1,148,890 


_ 


341,138 


982,209 


1,093,598 


_ 


63 


661,215 


2,130,870 


2,181,726 


_ 


634,865 


2,046,403 


2,100,298 


- 


64 


373,011 


1,397,445 


1,390,052 


_ 


360,485 


1,350,903 


1,349,506 


. 


65 


147,471 


625,412 


619,777 


- 


145,102 


615,384 


612,065 


- 


66 


150,288 


785,939 


653,144 


- 


147,401 


763,669 


646,831 


- 


67 


12,798,399 


'17,188,433 


23,384,322 


- 


7,001, Ml 


'13,408,357 


17,807,730 


- 


68 


55,447,009 


'202,336,485 


87,043,883 


24,439,073 


32,752,373 


'152,440,791 


67,965,707 


17,889,471 


69 


45,128,897 


'Ul, 385,651 


67,044,153 


8,253,398 


23,372,937 


'70,642,963 


48,880,066 


4,090,820 


70 


10,318,112 


90,950,834 


19,999,729 


16,185,675 


9,379,436 


81,797,828 


19,085,641 


13,798,651 


71 



Taxable returns: 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2 , 500 under 2,750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13, 000 under 14 , 000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns: *° 

No adjusted gross income' 

Under I6O0 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1, 500 under 1 , 750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2, 500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4, 500 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 nore 



For footnotes, see pp. 92-94; for extent to ^ich data are estlsmted, see pp. 19-21. 



62 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 8.-1NDIVIDU41 RETUHNS FOR 1951, BY TAXABLE AMD NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES, BY MARITAL STATUS AND SEX OF TAXPAYER: NUMBER OF RETURNS, ADJUSTED 

GROSS INCOME, EXEMPTION, AND TAX LIABILITY - Continued 



Adjusted gross income classes^ 
(Dollars) 



Separate returns of husbands and wives 



Number of 
returns 



Adjusted 
gross income* 

(Thousand 
dolUra) 

(10) 



Amount of 
exemption^' 

(Thouannd 
dollar a) 

(111 



Tax 
liability^ 

(Thouaand 
dollars) 



Number of 
returns 



Adjusted 
gross income* 

(Thouaartd 
dollara) 

(HI 



Amount of 
exemption^' 

(Thooaand 
dollars) 

(IB) 



liability^ 



Taxable returns: 

No adjusted gross income^ 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2 , 250 

2,250 under 2, 500 

2, 500 under 2, 750 

2,750 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under U.OOO 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,>X)0 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 ^ 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4, (MO, 000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns: *° 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1, 000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2, 500 under 2 , 750 

2,750 under 3,000 

3,000 under 3, 500 

3,500 under 4,000 

4,000 under 4,500 

4, 500 or more 

Total nontaxable returns 

Grand total 

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

nontaxable returns. 
Taxable returns witll adjusted gross Income of $5,000 or more 



CM 

4,110 

8,826 

28,107 

32,521 

32,258 
31,211 
38,074 
53,873 
60,241 

80, 612 
92,458 
185,004 
161,954 
115,902 

76,725 

27,655 

13,721 

3,495 

3,708 

2,353 
1,670 
1,424 
1,084 



707 

2,119 

1,131 

634 

749 

379 

181 

95 

90 

63 

44 
115 
40 
17 
21 

9 

10 
12 

7 
7 



5,841 
30,076 
9,104 
9,826 

12,152 

10,145 
7,440 
9,453 
3,045 
3,029 

7,092 
2,025 
3,704 
2,022 

(") 

(") 



115,367 



1,135,380 



1,117,932 
67,448 



CM 

2,044 

6,231 

24,534 

36,033 

44,957 
50,532 
71,056 
114,123 
143,265 

211,702 
265,549 
602,289 
607,089 
490,243 

362,593 

148,395 

87,539 

63,497 

31,516 

22,284 
17, 538 
16,326 
13,549 
11,980 

10,230 
36,119 
25,302 
17,331 
25,667 

16,894 
9,859 
6,137 
6,718 
5,319 

4,177 
13,772 
6,938 
3,785 
5,686 

3,152 
4,435 
7,354 
6,292 
8,775 

6,452 
20,369 

3,266 
13,151 
30,665 



CM 

2,879 

5,499 

18,110 

21,344 

25,454 
23,455 
31,225 
52,863 
58,866 

81,276 
94,026 
194,251 
180,017 
134,232 

83,903 
34,255 
15,793 

10,535 
4,371 

2,594 
1,834 
1,690 
1,160 
1,047 

823 

2,418 

1,321 

756 

907 

436 
218 

103 
105 
75 



113 
42 
18 
24 



CM 

51 

96 

1,038 

2,365 

3,133 
4,421 
6,636 
9,963 

13,914 

21,699 
28,841 
69,006 
73,819 
62,665 

49,740 
13,720 
12,807 
10,318 
5,432 

4,143 
3,466 
3,325 
2,978 
2,618 

2,236 
9,345 
7,099 
5,398 
9,722 

6,933 
4,411 
2,908 
3,066 
2,592 

2,118 
7,320 
3,351 
2,491 
3,373 

1,848 
2,633 
4,475 
4,477 
6,254 

4,059 
13,400 
2,351 
8,779 
18,367 



1,725 
20,591 
52,683 
55,423 

65,823 

81,733 
81,734 
38,791 
85,302 

90,834 
74,339 
114,799 
65,123 
32,282 

16,172 

11,340 

3,346 

2,632 

2,192 

1,640 

1,596 

1,070 

851 

666 

514 

1,942 

1,002 

521 

533 

260 
165 
96 

76 



46 
102 
39 
21 
20 



834 
14,552 
45,879 
62,334 

91,314 
132,611 
153,599 
188, "36 

203, il4 

238,525 
213,766 
369,184 
243,050 
136,697 

76,571 
61,699 
21,416 
19,836 
18,603 

15,570 
16,768 
12,294 
10,619 
8,969 

7,435 
33,244 
22,295 
14,272 
20,143 

11,449 
3,954 
6,226 

5,701 
3,963 

4,355 
12,249 
6,831 
4,625 
5,464 

5,465 
3,541 
2,431 
2,548 
3,745 

3,428 
8,978 



'3,742,295 



550,722 



958,716 



'5,440 
11,104 
5,961 
8,761 
13, 615 

13,521 
12,184 
17,754 
6,394 
7,054 

18,367 
5,877 
11,747 
7,533 
(*M . 
CM 



'1J7,790 



'3,380,085 



'3,169,566 

710,519 



4,663 
23, 125 

9,104 
14,630 
17,804 

16,337 
14,200 
19,634 
3,110 
5,363 

17,623 
6,079 
12,939 
7,278 
CM 
CM 



3,595 

145,576 
27,684 
18,237 
22,271 

15,847 

10,447 

3,096 

5,061 

2,700 

2,361 

(") 

CM 



180,392 



1,269,174 



1,133,409 



80,765 



347,399 
203,323 



1,190,148 

30,812 



'3,381 
48,174 
18,155 
15,999 
24,369 

21,063 
16,941 
15,194 
10,895 
6,319 

6,132 

CM 



CM 



1,035 
12,761 
31,610 
33,457 

45,156 
60,608 
62,024 
72,107 
70,711 

70,552 
56,759 
94,311 
54,337 
26,329 

13,697 
8,774 
3,116 
2,261 
2,024 

1,548 

1,353 

1,060 

339 

6X 

484 
1,333 
987 
467 
582 

231 

165 
100 
76 
45 



2,399 
101,135 
22,475 
25,309 
32,793 

24,458 
19,604 
15,985 
11,333 
7,083 

6,073 

CM 

CM 



'131,760 



'2,736,0U 



1,001,986 



'2,352,928 
333,116 



975,154 
26,832 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



63 



Tabid 8.-INDIVIDUA1 HZTUHNS TOR 1951, BY TAXABLE AND NONTAXABLE RETURMS, BY ADJUSTED GROSS INCOME CUSSES, BY MARITAL STATUS AND SEX OF TAXPAYER: NUMBER OF RETURNS, ADJUSTED 

GROSS INCOME, EXEMPTION, AND TAX LIABILITY - Continued 



Adjusted groaa income classes^ 

(DoUarii 



Returns of alngle persons 



Number of 
returns 



Adjusted 
gross income^ 

f 77)ouacnrf 
dollar*} 

(18] 



Amount of 
exemption^' 

(Thouaanti 
dollara) 

(HI 



Tax 
liability' 

(Thouaand 
dotlara) 

(80) 



Number of 
returns 



Adjusted 
gross Income^ 

(Thouaand 
dollara} 

(2Z) 



AjDomit of 
exemption^' 

( TTutuaand 

dollara} 

(£31 



Tax 
liability' 

(Thouaaitd 
dollara) 

(a«) 



Taxable returns: 

No adjusted gross income' 

Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1 , 750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 9,0(X) 

9,000 under 10,000 

10,000 under 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,(X)0 

40,000 under 50,000 

50,000 under 60,000 

60, 000 under 70, OOO 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns; *° 

No adjusted gross Income' 

Under |600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2, 500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4,500 or more 

Total nontaxable returns 

Grand total 

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

nontaxable returns. 
Taxable returns vitli adjusted gross income of $5,(X)0 or DX>re 



1,520 

25,942 

218,816 

759,792 

846,615 

653,341 
584,173 
520,842 
495,055 
490,937 

456,460 
450,453 
836,434 
636,773 
408,660 

272,711 
245,034 
104,708 
45,570 
29,554 

19,475 
13,671 
10,039 
8,017 
6,397 

5,159 
16,381 
8,132 
4,880 
5,069 

2,453 

1,468 

888 

609 

446 

292 
71 J 
2« 
110 
78 

63 
23 
42 

10 
9 

5 
6 



90,332 
,842,606 
295,887 
163,382 
210,428 

102,353 
74,274 
71,520 
28,075 
24,661 

19,905 
13,496 
17,890 
8,469 
1,691 
1,962 



11,155,545 



10,625,955 
529,590 



'4,446 

12,365 

154,884 

669,301 

945,573 

895,110 

946,336 

975,252 

1,050,753 

1,163,663 

1,198,427 
1,295,720 
2,713,056 
2,377,459 
1,729,400 

1,290,859 

1,324,030 

673,786 

337,858 

249,912 

184,484 
143,426 
114,935 
99,903 
86,314 

74,715 
230,768 
132,300 
132,870 
174,393 

109,098 
80,100 
57,394 
45,517 
37,732 

27,641 
86,331 
39,696 
24,686 
21,492 

21,776 
10,185 
25,492 
8,657 
10,928 

9,454 

U,751 



973 

22,520 
134,972 
463,867 
517,189 

446,328 
422,867 
377,420 
401,041 
413,030 

382,217 
401,574 
737,020 
575,392 
374,664 

257,843 

239,014 

96,150 

43,924 

28,255 

18,666 
12,999 
10,079 
7,724 
6,386 

5,072 
16,229 
8,122 
4,970 
5,254 

2,517 

1,526 

912 

660 

469 

289 
768 
242 
119 
85 

68 
23 

43 

11 
10 

5 

7 



25 

302 

2,028 

29,817 

68,240 

72,863 
86,271 
100,357 
108,823 
126,349 

139,583 
154,433 
344,433 
317,491 
242,352 

186,230 
196,740 
108,961 
57, 192 
45,251 

34,242 
23,551 
23,744 
21,747 
19,640 

17,739 
73,804 
55,830 
45,406 
66, 614 

45,792 
35,965 
27,229 
21,924 
19,138 

14,506 
46,793 
22, M8 
14,447 
12,421 

12,315 
6,017 

15,463 
5,624 
7,336 

5,917 
10,515 



3,232 



1,448 

10,595 

138,337 

438,901 

427,499 

507,217 
595,437 
642,829 
639,603 
610,503 

513,927 
454,608 
695,732 
373,138 
203,511 

116,924 
122,470 
48,801 
34,097 
19,102 

13,563 
9,962 
7,487 
6,298 
5,470 

4,300 
13,861 
7,515 
4,725 
4,926 

2,665 

1,571 

990 

608 

471 

345 
342 
316 
161 
89 

75 
34 
36 
22 
9 

7 

4 
3 

1 



'1,780 
5,391 

97,960 
383,367 
479,649 

699,658 

967,045 

1,205,579 

1,357,118 

1,447,554 

1,349,899 
1,304,813 
2,252,535 
1,386,089 
858,685 

552,389 
665,252 
315,306 
253,380 
161,584 

123,436 
104,446 
86,020 
78,573 
73,719 

62,338 
237,965 
167,114 
129,059 
168,672 

118,256 
85,783 
63,973 
45,449 
39,901 

32,596 
100,753 
54,426 
35,611 
24,072 

25,529 
15,365 
21,251 
19,027 
10,354 

11,988 
10,577 
11,064 
4,303 



1,090 

7,394 

85,697 

269,474 

263,479 

369,898 
450,211 
474,628 
521,618 
498,167 

424,457 
377,116 
600,443 
319,578 
178,610 

103,126 

113,270 

40,919 

32,165 

18,624 

13,648 

10,169 

7,783 

6,666 

5,759 

4,643 
14,579 
8,149 
5,165 
5,330 

2,835 

1,734 

1,115 

662 

50O 

383 
908 
354 
181 
92 

83 
39 
39 
23 
9 

7 
3 
5 
1 



'22,110,941 



3,102,900 



6,681,085 



'17,708,098 



"91,536 
634,745 
192,239 
U3,403 
236,317 

137,785 

120,321 

134,280 

59,376 

53,603 

52,201 
33,937 
57,492 
31,325 
7,111 
13,750 



71,660 
1,196,776 
231,247 
214,773 
283, 2U 

163, 698 

137,255 

142,652 

65,439 

62,176 

52,816 
37,829 
58,091 
27,9 '7 
5,677 
5,009 



51,199 

1,318,379 

241,111 

240,449 

226,509 

135,581 
93,603 
75,991 
24,021 
19,639 

12,149 
5,423 
4,417 
2,035 



'59,187 
419,937 
157,969 
209,585 
254,206 

182,474 
152,102 
142,012 
50,695 
47,141 

31,622 
15,475 
14,117 
7,684 
C") 



41,622 
338,994 
208,304 
294,230 
294,006 

195,884 
160,453 
134,686 
51,925 
43,455 

28,735 
11,384 
9,380 
5,292 
(") 
(") 



'1,826,854 



2,756,239 



'1,633,672 



'23,937,795 



9,195,325 



9,132,751 



'19,341,770 



31 

119 

1,287 

16,109 

33,180 

50,499 
82,146 
120,543 
D7, 149 
158,896 

156,002 
157,874 
283,781 
185,727 
120,411 

80,707 
98,954 
52,495 
43,662 
28,722 

23,964 

20,446 
17,586 
16,306 
16,564 

14,418 
61,637 
49,860 
43,271 
63,459 

49,161 
38,142 
29,951 
22,255 
20,1U 

17,174 
54,748 
31,946 
22,048 
14,812 

16,464 
10,305 
15,011 
13,469 
7,012 

7,6<X 
8,103 
7,532 
2,699 



2,524,854 



'19,240,571 
4,697,224 



3,685,226 
510,599 



1,979,607 
1,123,293 



8,821,925 
310,826 



'15,979,623 
3,362,147 



7,315,297 
295,892 



1,584,461 
940,393 



For footnotes, see pp. 92-94; for extent to uhlch data are estimated, see pp. 19-21. 



64 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



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|^§§§ s§§§§ §§§§§ §§§§ 



^ en -t ^ 



8 888SS 

o o 3 o o c 

O rH CNj (n ■,! u 

rH rH rH r-i rH r 






t< Fh ti 
OJ OJ 1> 

111 



vj en ^ u 



T> x) T] -a 1 



o o o o o 



J HI 01 a> ai 

1 -O tJ t3 TI 

j§§§§ 



Fh r. 

01 (U 

•a -o 



111 



f4 b o 

01 V a 
T3 -a 

§5S 



H rH CM fn ^ li 



>I> C- to ON o 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



71 



i-t<Mi-iNtirt sor-tOCT«o r-]cyr\sjin voc-coo^Q HtNn-t>rv ^ot-too^Q i-irj 



O r-)cyr\sjin vOC-cpo^O HtNn-t>rv xOC-«)5*0 ■-^^^l<»^■^fu^ \flp-oooiO --((Mr^stirt •ot^«0 O^ 
H i-i i-i i-t i-t r-A r-irHi-»i-iftr pjrgcMrgrj (Mraoi^jPS t^rj'^t*!'^ (^MrS?^^ ■^-♦■^-l-i sr-J"J >l 






8 = 

(S-g 



I I I I I I I I I I II 



I I I I I 



III lll-HQ Q>Nl''>fN IIO^I 



I I I I I I I I I I I I I I I I I I I 



I rH I I III 






I I I I I I I I I 



I I >» Ti O ep »n y 
t^ (vj -3 « ov 5 
ir» ON oj O* ^f r 



> t> I I I I I I I I I I III 



I I I I I II 



S-C (T« to ■«* -X) f" 
•H o> »-* 



I I I I III 



a> b 

5, 



^<^ "St 



I I I I I I II 






C^ r- C^ > f^ r-' r-t 



I C>- I I I I I I I I 



u S 
HI u 



I I I I I I I I I 



irvjNptoco r-»r\i^oa 
o Q u^ >r\ 
> oi m 



II III 






ID o g : 



I I I I I I I I I I 



iiiii iiiii ^fooirHr- (^r-r>jii >jiiii iiiii III 
r-i\ooJc»Jfn c--*oj eg 

-4- o >o eo (^ 



a- 



IIIII I I I I I IIIII IIIII 



lili cokPiOjiOv} r^rMrHii 

■H nO r- P- >-( 

>t \0 r^ 



at 

St 



I IIIII 



III I I I I 



ss 



C~ CTi >J 
























CM -vt tn-" 







II IIIII III 



I III 



IIIII 



S Q 



V O 

s. 



I I I I I I I I 



o> » > o ^ 



p O I 






Q ON TO H « 
<*l rH O CM 

n r- rH 



III IIIII I 






I IIIII 



s§ 



till IIIIO> ONC-rH O C-ll 

vo -.f n NO iri fH 

(M (Ti n rH 



IIIII IIIII III 






III I 



r^ iH I I I I I I I I 



I III 



o o 

5^ 



SE: -2 tN 






IIIII 



till 



I I I I ON O fNJ fNJ I ^ 

CM lO -■» C- rH 



1 nO I I I IIIII IIIII III 






I IIIII IIIII I 



fMO <M I , 
C-- to f-1 






?8S 888S5 



8885 

m O >A c 



(-• a> ii> 4) 

0) t. TJ -O -D 



3S8 

5 fM "A 



tM (M CM ry n 
b ^4 »4 (. L. 

H) *!' Q^ fLf O 

■g -a -q "O Tj 

O Q O O O 
f- O IM iTi t- 
rH fM <M fM (M 



^-J^u^>0 C-OlONrH 



F. t< t. h ^ 
^ 4> d> <1> <LJ 

■g TJ T) -a Ti 



p. ti t. ti 0) 

O OJ 4) OJ T3 

■o -o -q tj q 



<M n -J iQ o 

f, (h H ^ h 
•U 4) Oi O) iu 



3R3SS gg 



t> Fh ^ (^ h 

0) oj 0) <u a> 

___ ■O'OTJTaTa 



o *o 

o8a 



L. t. U (^ « 
4) 4) a! 4) 73 

•g -o -O t) 5 



CM tM fr> ^ m 

U U U U U 

4> 41 (l> 4) 4) 

'O ^ T3 "O "O 



^8§ §§^ 



'^'^~*-*«*N •OC'COON 



O -H tM (^ ^ in O u-i O Q O 



OO OO 8 
nO C- to ^ iH 



r- - jj 

.-{ u u u u u o 

OJ 4) 4) 4) 41 S 

t* ^* "O 'O 'O 'O *CJ 

«S§1§ §16 

§Saaa sea 



<nr-rHrH(M r^^b 



<rjr-i-j-u-i -^c--eoo»o 



r-lr-lrHrHr4 rHrHiHrHtM 



tM r\) fM fNJ fM rj 



vO r~ to On O 

rg ?M fM ?Nj r^ 






-^ >I --I -} vt 



72 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



s 



3 s 



^c^Jn■4^l^^ \Ot>tOO^Q 



!aa;ja 



o o 

-o 



U o 

5e 



0) o 



o q 
o «» 

u > 
a> o 



0) o 



01 o 



" i 3 - ; 



f^O 




«i 














t. 


s 



t, <u o o - 



<u S 



3 i 

h <u o 



I- c 






t, c 

41 U 



h 4) O So — 

5=5 £■§ 






SSi 



o +* 



+i +3 o 
H 1) O 

3 c c 



5: 



III I I I I I I 



I I ■ I 






I I I I I 



I I I I C-- u-i TO u-i >J I 

<M in ^ f^ o« 

m -^ 0» "n iH 



I I I I I 



J -O C- fn p-H I 



I I I < I 



I 1 I -^ Ji O >r\ >-i I 

•£} <N u^ CTv CO 

■4- rH (n >i rv 



I I t I I I I 



I I I I I 



I I I I I I I I I I 



I ( II 



P^OO --10>lll lllll 



f oj to rvj I 1 



II III 



III I I I I 



I I CO f*! f^ CM lO I I 
-J >£) CM 0^ CO 

rg m <> u-\ 



I III 



lllll 



I I O "A -4 

>j <n ■3- 

H C^ fM 



I III 



ir^O^fu^ lllll lllll III 
iH en O tM 
c\) o tn (^ 



I I I 1 III 



III tor-nirv^ -Jill 

Boa t- CO 1) fv 
CO lO 1-1 CO •-* 



I I I kr\ (*\ <-t f^ ^ 
%o n u^ fo -^ 

-.J- C^ (M 






Ih C 

S O -P 



o 6 a ' [3 

♦J -*-> O o -- pi 

^ C H iS ■S " 

CO -H ^ 



lllll 



I I I iTi O H >0 CO f^ 
r-i O "n -J iH -H 

CO r-t r\j 



liHC- C^^OC^O<M Ol I I 
O ->! ^0 r^ lA r^ r-l 



SfifSSa OOO-O OOOQO OOrHOJ 
r-t rv oj m -J- " 



g g o 2 9 S S 

o;f>;n:n:<n- cC^-^-uC^- c~''co-orr^ i, ^^ t, ^ ^ r.t.i.ht, ^.^.tHt-S SSSSS Soeag gnu b. 

hUF^ut^ (4hut.^< u u u u ai Q> t) g) a> o) ojoioiuai oiaiaiaj-g -o-a-g-a-o •o-assa adO tig 



(Mf^vJiA'O C^COO>r 



C-rHf-if-.t-. t.^.o 

0) V 0) 0) It a 



f-ftitiM hHMMM MMHMH MMMMUi' ^j^jj,,,,^,, .^""JSJ:; Ji_i^^a ^tf^i^rSri Pr- 

lllll lllll lllll llllf ll^tl J!!!| llllg lllll sslll 



•jrMrvoi nf^-sj^n 



) o 5 o o 0,0.^ 

H 2 r-t r-i H M ry f 



5 O O O C 



30 OOOOd inOmOO 0>r\ 
lA >or--coo^r-t ^rjfMn^ mt^r 



1fMr^-*Ti vor~wo>o 



12a 



rt^ rHrHrH'HrM f»J(MfMOa(M (MMryOjrn r-^f^C^r 



Tf^<nn-j- -j-^-t-v 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



73 



^.M.^-,., ^t-wco ;H2jp-j;3 S&sas SSiasa SRSRS SSS^S SSSRS :;53:}5_553 3 



|5 



I I I I I 



SPSS aas'^s ^'^ 



III I I I I 



.a <M 3 
SO*' 

I K 






1(111 III 



I I 1 CTiQ'^r-O* OfHC^-^J-y 



38 



8 = 3 



i 



ON rj O r 



I I I I I I I I I I I I I I I I 



0\ sf \0 



=.s 



feg 



si i = i 



^ o\ (n Q f>j t^ 

f^ n CO ('\ -o --t 

00 --r c^ ry (M 

to On CO <M 



a o iJ 



i« tpmoj^-Ni ovfMNTcv^r 



as 



Cm 

S8 



I I I I I I I I I 



I I 0\ r*> 

« ON 

ND>f 



ON r~ \o iTi u^ 

a in CM ^0 to 
in r\J [^ CM 



I I I I I I I I 



1(111 



( I I I I 



I O rg r^ ,o t 



ry cy C- (M ~t 

sssgs 






to tn o -J- 

nO O lA -J 



O vO -f H 






o» S c 



^ -^ o fv oj I I 



vO ^0 ITl sO O 



O -P — 



h > 

U o 

5^ 



S 8 



3 S ~* \D M 

O 0» >T rH 



CM 1-1 ON to m 



to C- rH sr u 






III till 



I I t I o 



to -4 r- r- -H 

rv u^ nj xo t- 
i-t t~ ro r^ r^ 



r r^ to O O lO ^ f^ 

H O (^ C- rn <-* 



O NO W-l >t iH r- 



-t 8 NO o c 



I I I l> r 



3 rH r^ rH (M 
3 Q S On CNJ 
O > [><» 



ON O fn Cr C- 
ON lA C; O ^ 
fH (^ to ON On 



On rH •-« O O 

c- t^ f^ to f^ 
>t OJ »n O ^ 



NflfnO'-'tt) CNlfMW 

«> > t- c- m "■ -■ 



^ E~2 "^ r- (N I . 



38 



f\J rH n ^ >A 

NO lA l-J Np xO 

irt On n -J O 

rH rH n 



>1 nO nO ir\ A) 
rt ON n -^ fNj 

%0 >A r-J 



O Oj t •-< lA 
t~ NO rH 3 f^l 



> ON n >J- (M 

) vo >A 00 -.r 

3 rH rH t^ p. 



tn o On >n H 
ON r-- r^ D- o 
to ON N -* c^ 



•J-u-llAxOAl kAr-tC^ C^ r^rHlrHcn 



I I I I I III 



I o +i ii 



-O to ON to f^ 



•O S 5 r 



(- 4^ -O C 

■H 4t O 

OJ fc N -rl 

as e v 3 



-^ r- -J o o -jr o QNOiAtor- 

iniA C^vOrHNO'^ SrHr-(C-'0 



rH >J- \p CNJ 0> 
AJ CM O -nT rH 

o r- H to >t 



On On f^ On "A 
^ rH (^ CM Al 
•^ O rH to nO 



lO O lA r 
C-. n lA C 

^ C^ to u 



to ON AJ O AJ 
On n AJ rH p 

rH -.t ON n W 



nOnOC-C^^ rHrHONP-«i 

mtot^JAti onon^ai 
Aj n r~ nO ^n Aj 



J lO >o to 
> n c^ CM 

r-f rH fM 



■O to ON to r- 



) to -4; 



"I to lA ■>* 0» cn r 



30P0Q QQPC 

>^/^0'AO OPOC 

5aI>AC--0 lAOiAC 



Ai Aj rvj CM f 

t^ b b (H I 



(^vf-.finga ^-toc^^ 



rHr-JrHrHAJ Ajn-Ju-NO 



IsS §§§11 



^•oxi-a ■o-o-a'a'g ■atj-aTiTj 'g-atj-gg §555^ SSSSQ 
|§i§ §§S§1 §§§§§ §§§13 33333 SSSSS 



^ (. t. t. 0) 
OJ 4^ Q> *D 'D 
^ TJ tJ ■© C 

§§§§3 



■O "Q "O "O "O 

ii§§§ 



)A|M-i C^OAJIAC^ 



HCMAJCMAj f-in>J-*>A •OC-OOO-r 



P Q O C 
"A O <A < 
r-1 A) AJ r 



^ t, -g ^ 'O 



go St 



OOrHfSJtn -^IAO> 



U Li Q 

Ct V B 



NO C-- to On O 



ja: 



•o t^ to o« o 



A( AJ CM AJ (M 



SftSRS 



<*\ f*^ (*> fry f^ 



74 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



<fMf^->l-<n sDOtOOiO 



^ rH 1-4 nH r-1 



-*IA i0t>t00\0 iHCM 



■^ r-t ft i-t rt 



iHCMc^-*in voc-toCT'O rHCMtn-lin 'OOtoc^o rHCMn-stm •or-to o 
ojcMCMCMtM cM?\jfM?Mfn nnc^cncn f^c^ <^n-5 -vt-J-Nf-^^ ^-^t-f -^ 



i > 



d °- 



u > 
a) r 



i^ 



H3 



6. 



4) O 



H 



ti o o ,c o 



3 c c t 13 



B a a C -g 



loo S ■§ 



3::?i 



e-g" 



t^ "O -> 



I I I I I III 



11 I I I I 



I I I I I 1 I I I I I I I I I I I I I I I I I I I I r I I 



2,602 
206,298 
208,878 
81,859 


ass 


:i rH ^ ry 


vO CM rH 



I I i I I II 



( I I I I I I I I 



III I I I I I 



I I I I I III 



33,931 
366,310 
195,958 
40,303 
13,793 


f^ f^ o r 


r\nr\ 1^ «i) (^ 
u> n r~ m rH 


t^ to ^ 1 



II III 



I I I I I I I I I I I I I I I I I I I 



IrH C-->AC^^-J CM^Or 



I I I I I I 



t> C~ (J> 0> <J' C' 



r4 to vO vO -* 



I I I I I I I I 






I I I I I 



II I I I I 



I I I I III 



U-lr-l ^tOJCTitOrV -^tlvO 

cncM r^ncno-t o* -3 

r^ lA O OJ en rH ,H 



I I I I I I I I I I I I I I I I I I I I I I I I I 



I I I CM lA to »A C*\ cn O 

^ to CM -4- r^ cn m 

to O O CM 



I I I I I I I I r I I 



I I I I I I I I I I I I I 



^ ?\ en CO U 

to r\j *o en c 



I III 



to CTv O CM 



I I I I 



I I i»o-* ^ofnlACT'^o cnr 

r-l to lA "A rH 

to (M Ai 



I I I I I 



l--JH--t iHOtONj--J- 

r-* t^ \D a><ACMrHO0 

oo>o o->J-r^rHcn 

8S5 ''"^'' 



to >A m tr to c^ 
S o '^ -^ 



<^ O en I I I I 



I I I I I I I I I I I I I I 



I I en c- CM 
Si aJ r\ 

rH AJ ^ 



to O Id C\t ~t 

rH lA O C^ C- 

O .*£> CM -H cn 



I I I I I I I I I I I I I I III 



lllll lltOiAO^ C^O^'I>lC 



I I I I 



lllll 



I CM 0> v£) 

iH in lA 

lA r-J AJ 



fgsa 



I O I I I I III 



II till 



II lllll ll(^A^•J■ vooovocMr- i-h 



3S5 



a Q 
o -- 



•OQO OOOOC 



o o rH fM <n ^ U 



CMcn^lA t-rHfnf-if^ htnO 

01 01 a> 01 01 p 
^t^titi^ u u -a -a T^ tjtj 



• QAJ1A[> OAJiAr-O »AO»AOO OOO tH CMCn^riAO lAOOOO OpO' 

OQ*-" *«^^^ .K.,K,^ R*.4Q^ ^^^^c\J CMCn-JlA^O f-TOONr 

i-ifh^^ h u t, u u ^<hfi(4H hfiFn^JU diuoioio) oioioioioi oiotoioit] -a-tJ-atJ-a ■t]-a:J33 73 d o 

u< oiojo> ojoioiojoi ojaiojojaj a>0)0>a>'a -o "Q -o "O "o -^Tj'O'tJ'O 'q'Otj'aCi caacc oc 

lllll lllll lllll ll||3 §3§33 §§3§l l§l§^ S33SS 338§§ §§§ 



SOOAJIA C-OCMIAC-- 
\01A--- *«,^^« 

*»r-rH.-lrH HCMCMCMfM 



cMCMfn'^iA ^or^tocjvr 



O Q O Q O 
in O lA O Q 
M CM CM en ^ 



>c~-.-irHCM cn-^-u 



HcMtn-^m vot>toa^o 



daa 



>r lA ^q t^ 00 o\ o 






-stm yar-tooiQ HCMtn>t<A ■oc^to 
c^cn cnrnmen-J -4---*--J--3--^ -^-J'-f 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



75 



H(M(n>tiA -X)P-too^O -Hrijr^-jiri ^^>^>oqCT< 



.HCijr^-jiri ^^>^>oqCT<p •-•'N'^'^'O ^0^-(pQ^Q f-ttMi^ji^ »oteoQ«Q ■HrMm-4ir> or-to ov 
r^ I-* r-i r-i r^ i-t •-* r^ <-! Pj ^^i(^3(^J(^lf^i cMCMtMHin nnn'^'*^ t'^Mf'SlS'} 'j'f'f'^-j ■?^-? -i 



H 4t o 5 "r ■ 
^ °5 IS ■§ 



I III 



I I I I I I I I I I I I I I I I I I I ( 



rg irta.-^(^c^ to •j'\ -t 

rH fSI>AO«rH<N( Hf^lft 

kr» -^ \0 ^ -^ H f\l 



d R;" 



I I I I I II 



I I I I I I I I I I t I I I I I I I I I I I I I 



8 J5i 



3 ' ' 



II III 



i3\ m 00 



-■a e 



its 



I I I I I I I I I I I I I I t 



II lllll lllll lll>0(N -Ollll III 



|§ 



V b 

St 



L a> o 5 -^ * 
3 C C fi £ 

CO tI ^ " 



3 t^ (*i ,X) i-i 

^ N « m (\i 



II III 



I lllll lllll lllll I 



i » f\j vfl Q 
O ir\ <r^ fsi 
■A vO n 



I I I I III 



s« 



3 



3 C C (St 



lllll I 



I I I I III 



S oj ir\ m lf\ rH 



III t I I I I 



i O -P 



3 0) I " 

h 41 o £ o - 



I I I I lllll lllll II 



I lllll lllll lllll C^<DiAr4l lllll I 

Ti O^ "H C*. 

(yi m m r^ 






III I I I I 



3« 



- *> o a :: ; 



lllll I I I I 



I I I I II 



I I I I lllll 



38S 



h 01 u 



83' 



lllll lllll lilt 



III lllll lllll 






I I I I 



X •% 5 2 

(h 01 o ^ o — 



lllll 



II lllll II 



I CT> c^ rg q* n I -* i i i 
f\i (M ry to c\l n 



I I I I III 



III IIIICO m -4 '■D r 



J3 ^ 3 

e o +» 

I z 






u o> o J "r S 



lllll lllll II 



lllll lllll lllll llll>D r-tOlTliHI llll 



I llll 



llll 



J I 



-5 e -g 



I to O <M (^ 
to \0 <J> f^ 



lllll lllll llll 



llll lllll lllll I 



^HvTIIrH lllll III 



- O O O Q O Q O 



Jojir^r- OfN|irvf-C 



8S8 8885 



4) I- -O T3 T] 



ry f\j oj (N n 

*0 'O "^ 'O "O 

§s§§§ 



(-1 -.f ^ in .O 

ti h Fh ^ 



oj <i> ^ o> a> 

§§§§§ §§§§ 



r^ (^ ■»* ij 
1-, u u t- u 

'I O; HI 01 01 



8S888 SH'"'^" 

at 01 0) 
"'-oiojO) ojoicqq 



4) otOrOiOiOi qjiDOJOlO) oiOiOJOi-O VTJ'O'aQ ■QTl 

•q •g-g'O'a-a -aTj-a-o-o ■o-otj-oc ccccq 5c 

§ ii§§§ §§§§! §§g|§ §3333 33 



^ (4 o 
0) u 8 

§§fe 





■g 










s 


1 




^-. 








C\l 


V 






a 


^ 


41 














^8 





JOQ OQOQO 



5 O S fM "rt P- 



ry IN nj f\j 



nn>i-,t'ri ^o^-co{^r 



5 213;: 



OmOOO QOOOO «~iOiAOQ C5<A 

o>jr\j(^-4i/\ •Sr^too-'H r-ttMryr^-sj mr- 



r-l r-t fNJ (^ -.J <rt 



^cMr-^~ttf^ «oc^to<jvO 



jas 



-lui ^o^~tt)(^p ^cMr^.^u^ voc-tooo iHojtn 
— ' — ' _■ —I —I _. X-, n. n. A, n. A. "' ^j f\j oj f-i r^ c^ m 



rg (M rg oj r 






328641 0—55 U 



76 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 11. -INDIVIDUAL RETURNS FOR 1951 WITH MET GAIN OR LOSS FSOi SALES OF CAPITAL ASSETS, BI TAXABLE AND NOOTAXABLE RETURNS, BY ADJUSTED GROSS INCCME CLASSES, AND BY RETURNS 
«fITH NET LOSS OR NET GAIN FRCIJ SUCH SALES: NUMBER OF RETURNS, NET GAIN OH LOSS FRCM SALES OF CAPITAL ASSETS, NET SHORT- AND LONG-TERM CAPITAL GAIN AND LOSS, AND CAPITAL LOSS 
CARRYOVER 



Adjusted gross income classes 
(Dollar.) 



Total 
number of 

returns 
with gain 

or loss 

from sales 

of capital 

assets 



Returns with net loss from sales of capital assets 



Net loss 

from sales 

of capital 

assets after 

statutory 

limitation 

(deducted 

from gross 

Income ) 

(Thousand 
dollar a) 

(3) 



Net loss 
from sales 
of capital 
assets 
before 
statutory 
limitation 

C Thousand 
dollars} 



Net 

short-term 

capital 

gain 

(Thousand 
dollars) 



Short-term 
(before carryover)*^ 



Net 

short-term 

capital 

loss 

( Thousand 
dol lara) 



Long-tenn^i 



Net 

long-term 

capital 

gain 

(Thousand 
dollars) 



Net 

long-term 

capital 

loss 

(Thaoaond 
dollars) 



Capital 

loss 

carryover 

from 
1946-50" 



(Thousand 
dollars) 



Taxable returns: 

No adjusted gross income* 

Under »600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4 ,000 under 4, 50O 

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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60',O0O 

60,000 under 70,000 

70,000 under 30,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4 ,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns :*° 

No adjusted gross income ' 

Under 1600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2 ,250 under 2,500 

2 , 500 under 2 , 750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4,000 under 4,500 

4 , 500 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 



4,187 
3,2»4 
4,490 
16,857 
22,7U 

30,336 
44,490 
43,508 
52,758 
64,268 

62,982 
75,709 
144,747 
126,978 
137,753 

127,161 
218,817 
155,194 
124,928 
93,630 

76,941 
59,701 
49,876 
42,328 
35,596 

30,771 
109,289 
67,551 
45,483 
53,936 

29, 9X 
17,795 
11,659 
7,695 
5,573 

4,060 
9,635 
3,448 
1,532 
852 

769 
356 
373 
128 
73 

43 

26 

10 

5 

5 



2,239 
2,455 
(41) 

4,850 
4,849 

4,971 
10,266 
9,679 
9,872 
12,883 

12, 114 
12,821 
31,921 
29,584 
32,521 

26,277 
54,494 
29,156 
29,036 
19,975 

15,865 
13,330 
11,082 
8,991 

7,700 

7,429 
25,140 
15,542 

10,413 
12,207 

6,545 
3,873 
2,465 
1,597 
1,1A2 

786 
1,350 
595 
239 
130 

111 
49 
52 

15 
17 

4 
11 
2 
3 
1 



64,924 
53,523 

20,862 
41,700 
41,681 

45,018 
36,147 
38,492 
29,004 
29,313 

25,258 
14,012 
21,481 
17,771 
5,827 
9,283 



21,911 
16,363 
4,769 
5,827 
5,837 

5,797 
3,093 
5,796 
4,460 
5,468 

3,063 
2,039 
3,741 
2,374 
1,377 
2,610 



494,296 



94,525 



2,714,450 



582,413 



2,052 
1,624 
(■") 
1,667 
1,520 

2,539 
4,438 

5,205 
5,200 
5,036 

5,852 
5,246 
14,929 
12,144 
12,166 

11,062 
24,874 
14,420 
14,522 
9,038 

7,524 
6,279 
5,486 
4,735 
3,927 

3,791 
13,526 
8,988 
6,074 
7,519 

4,131 
2,494 
.1,650 
1,074 
785 

547 
1,299 
453 
185 
100 



10,536 
1,914 

3,604 
2,575 

3,491 
8,948 
9,176 
16,514 
12,053 

11,135 
7,549 
34,437 
27,027 
19,432 

23,905 
50,570 
27,730 
38,423 
27,356 

21,765 
24,599 
17,749 
16,460 
13,124 

15,862 
53,826 
33,866 
27,591 
41,386 

24,718 
17,860 
9,702 
9,901 
5,770 

3,214 
11,054 
6,304 
2,761 
992 

1,518 
515 

1,248 
990 
362 

36 

375 

16 



342 
2 



83 

23 

238 

63 



527 

277 
127 

152 
2,343 

418 

1,747 

862 

313 
648 
390 
322 

157 

328 

1,252 

854 

913 

1,829 

866 
357 
238 
317 
90 

121 
278 

90 
109 

20 



657 

873 

(") 

1,138 

165 

643 

364 

1,043 

3,011 

2,140 

4,041 
1,041 
11,436 
7,004 
2,155 

1,541 
15,358 
7,598 
9,475 
5,281 

4,922 
5,625 
5,172 
3,461 

3,807 

3,233 
11,365 
9,329 
6,807 
9,923 

5,088 
4,254 
2,444 
3,964 
2,197 

826 
6,201 
2,279 

957 

518 

306 

23 

50 

1 

86 



180 
15 



(41) 
236 



283 
3 

20 



129 
207 
1,196 
484 
579 

13 

5,511 

703 

803 

2,710 

1,647 
1,932 

1,970 

1,490 

739 

1,487 
6,579 
5,925 
4,618 
7,531 

4,431 
2,960 
2,428 
3,013 
2,308 

973 
6,122 
2,300 
1,179 

557 

617 
32 

1,112 
43 
120 

2 

213 
24 

1 



2,787 

1,003 
(41) 

1,998 

2,346 

1,641 
2,S65 
3,931 
3,134 
2,786 

4,626 
4,983 
10,250 
10, lU 
10,679 

18,219 
18,193 

8,313 
11,366 

6,976 

6,477 
6,435 
4,217 
4,298 
3,291 

3,317 
13,660 
7,680 
6,945 
9,347 

4,274 
2,953 
2,216 
1,122 
812 

1,000 

1,802 

1,111 

675 

350 

246 
124 

103 
545 
31 

7 
26 



14,321 
7,615 
2,112 
3,002 
2,889 

3,091 
1,U1 
2,134 
2,123 
2,706 

2,454 
1,099 
2,039 
1,382 
494 
1,791 



50,333 



235,175 



1,456,438 
1,258,012 



302,566 
279,847 



141,539 
U3,636 



41,933 

22,478 

8,168 

5,757 

4,538 

7,261 
1,546 
4,607 
3,754 
5,265 

4,667 
4,133 
2,357 
4,574 
3,663 
13,336 



47 
204 



213 
17 



10,364 
14,495 

230 
1,433 

942 

1,480 

823 

64 

405 

1,666 

1,718 
360 
234 
339 
462 

4,548 



2,326 
263 
519 

16 
415 

63 

473 
160 



173 
4,351 



14,597 
6,325 
6,946 
1,196 

3,053 

3,599 

810 
482 

1,278 

3,567 

2,734 
988 

1,572 

2,718 
540 

2,592 



144,087 



39,563 



52,997 



845,024 



17,819 



7,224 
39 

1,046 
33 

1,283 
6,683 
4,234 

10,626 
7,190 

2,660 
1,733 
14,471 
10,671 
7,305 

4,311 
24,876 
12,942 
19,632 
13,670 

12,327 
15,118 
10,722 
10,515 
6,921 

11,128 
36,630 
23,638 
19,372 
31,478 

20,651 

13,973 

7,706 

8,145 

5,160 

2,483 
9,452 
5,306 
2,415 
700 

1,624 
454 

2,223 

487 
319 



382 

25 

47 

2 



19,393 

2,123 

1,510 

3,357 

974 

2,498 

337 

4,227 

2,196 

33 

430 
2,734 
1,050 
1,696 
2,663 
16,139 



61,460 



337,231 

507,743 



2,381 
14,938 



76,895 
130,745 



12,515 
72,130 



133,785 
128,468 



141,990 
335,611 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



77 



Table II. -INDIVIDUAL RETUHNS FOR 1951 WITH NET GAIN OR LOSS FRCM SALES OF CAPITAL ASSETS, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED CROSS INCOME CLASSES, AND BY RETURNS 
WITH NET LOSS OB NET GAIN FRai SUCH SALES: NUMBER OF RETURNS, NCT GAIN OR LOSS FRCM SALES OF CAPITAL ASSETS, NET SHORT- AND LONG-TEBM CAPITAL GAIN AND LOSS, AND CAPITAL LOSS 
CARRYOVER - Continued 



Adjusted gross income classes^ 



Returns with net gain from sales of capital assets*' 



Net gain 
from sales 
of capital 

assets 

included in 

adjusted 

gross Income 

doilarai 

(111 



Short-term 
(before carryover)*" 



Net 

ahort-term 

capital 

gain 

(Thwi»*nd 
dotUrm) 

(12) 



Net 

short-term 

capital 

loss 

( ThoiiMand 
dotUrm) 

(131 



Long-term*^ 



Net 

long-term 

capital 

gain 

( Thauaattd 
datUril 

(m 



Net 

long-term 

capital 

loss 

( ThatiaMnd 

dalUrt) 

116) 



Capital 

loss 
carryover 

from 
1946- 50'* 



( Thousand 
doltura) 

lia) 



Taxable returns: 

No adjusted gross incoffle* 

Under 1600 

600 under 750 

750 under 1 ,000 

1 ,0M under 1,250 

1,250 under 1 ,500 

1, 500 under 1 ,750 

1,750 under 2,000 

2,0<X) under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 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 

7,0(X) under 8,000 

8,0(X) under 9,000 

9,000 under 10,000 

10,000 under 11,000 

11,000 under 12 ,000 

12,000 under 13,000 

13,000 under 14 ,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,(X)0 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250, 0(X) 

250,000 under 300,0(30 

300,000 under 4CX),000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5 ,000,000 

5,000,000 or more 

Total taxable returns 

Nontaxable returns : *" 

No adjusted gross Income' 

Under $600 

600 under 750 

750 under 1 ,000 

1,0(30 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2 , 500 under 2 ,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4 ,000 

4,0(X) under 4,500 

4 , 5(X] or more 

Total nontaxable returns 

Grand total 

Taxable returns with adjusted gross income under 15, (XX) and nontaxable returns 
Taxable returns with adjusted gross Income of S5,000 or more 



1,94« 
(") 

3,751 
12,007 
17,865 

25,365 
34,224 
33,829 
42,886 
51,385 

50,868 
62,888 

112,826 
97,394 

105,232 

100,884 
164,323 
126,038 
95,892 
73,655 

61,076 
46,371 
38,794 
33,337 
27,896 

23,342 
84,149 
52,009 

35,070 
41,729 

23,339 

13,922 

9,194 

6,093 

4,431 

3,274 
7,785 
2,853 
1,293 
722 

658 
307 
321 
113 
56 

39 
15 

8 
2 
4 



43,013 
37,160 
16,093 
35,873 
35,844 

39,221 
33,054 
32,696 
24,544 
23,845 

22, 195 
11,973 
17,740 
15,397 
4,450 
6,673 



399,771 



1,153,872 
978,165 



1,625 
(«') 
1,246 
4,429 
5,865 

11,480 
17, 198 
15,646 
20,596 
29,222 

24,615 
41,193 
78,020 
52,402 
65,538 

65,977 
130,292 
126,491 
102,268 

88,270 

79,164 
64,476 
58,042 
53,322 
48, 582 

44,330 
177,354 
136,261 
109,252 
160,984 

119,260 
89,386 
74,099 
58,504 
50,258 

46,343 
153,938 
96,578 
70,563 
49,585 

71,912 
44,119 
63,563 
35,459 
22,401 

41,310 

13,084 

13,496 

116 

10,111 



149 

73 

2 

292 

493 

895 

585 

2,273 

1,391 

1,466 
1,924 
4,738 
2,620 
5,W2 

2,627 
11,175 
11,667 
10,547 

8,853 

7,978 
6,899 
7,769 
5,839 
6,102 

5,329 

19,214 
13,725 
11,244 
13,740 

9,605 
6,446 
4,874 
3,333 
2,425 

1,750 
5,196 
1,995 

1,210 
907 

934 

. 389 

653 

83 

34 

107 
262 



286 
369 

73 
429 
479 

24 

16 

779 

116 

254 

935 
743 
822 
332 
739 

1,002 
951 
567 
753 
868 

623 
3,738 
3,580 
2,776 
5,074 

4,461 
3,243 
2,750 
2,147 
2,718 

1,654 
5,635 
2,586 
3,494 
1,590 

1,953 

1,690 

1,636 

556 

1,102 

249 

12 

3,453 



1,660 
(") 
1,173 
4,426 
5,681 

11,285 
16,676 
15,697 
18,751 
28,309 

23,272 
39,285 
74,133 
50,571 
60,722 

64,510 
120,302 
116,141 
92,707 
81,017 

72,888 
59,364 
51,426 
48,871 
43,995 

40,239 
164,393 
128,386 
102,594 
155,573 

117,301 
88,623 
74,028 
58,863 
51,419 

47,015 
156,971 
93,415 
73,724 
50,797 

73,380 
45,732 
64,949 
35,997 
23,513 

41,608 
12,910 
16,950 
117 
10,120 



2,933,955 



2,837,210 



95,152 
21, 577 
5,555 
16,009 
20,420 

20,903 
19,777 
22,304 
17,195 
13,759 

17,883 
10,461 
20,764 
17,275 
3,241 
21,191 



5,976 

867 

433 

1,236 

1,931 

1,710 

875 

1,160 

2,089 

805 

1,328 
686 
316 

3,015 

1,763 



2,604 
4 

23 
25 

102 
110 
253 



100 
26 

795 

41 

1,339 



92,832 
20,763 
5,122 
14,797 
18,736 

19,426 
19,236 
21,497 
15,158 
13,189 

16,655 
9,819 

20,690 

15,282 
3,282 

20,990 



343,466 



24,190 



327,474 



3,282,421 



229,152 



3,164,684 



778,748 
2,503,673 



43,866 
180,286 



9,422 
63,508 



74 
59 

205 
54 

404 
69 

159 

170 
194 
164 
170 
97 

110 
373 
363 
170 
241 

91 
113 
31 
36 



4,029 



743,851 
2,420,833 



948 
3,081 



67 

599 

15 

20 
391 

89 
584 

705 

532 

642 
421 
465 
550 

505 
2,141 
2,406 
1,638 
3,012 

3,094 
1,829 
2,023 
1,513 
854 

751 

2,568 

1,232 

373 

527 

449 
313 
401 
66 
45 

155 
76 



9&4 
11 



UO 

214 

60 



226 >S 

- >6 

218 i7 



2.266 



34,452 >9 



3,602 '0 
30,850 '1 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21, 



78 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 11. -INDIVIDUAL RETURNS FOR 1951 WITH NET GAIH OR LOSS FRCM SALES OF CAPITAL ASSETS, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCOME CLASSES AND BY RETURNS 
WITH NET LOSS OR NET GAIN FRCM SUCH SALES: NUMBER OF RETURNS, NET GAIN OR LOSS FROM SALES OF CAPITAL ASSETS, NET SHORT- AND LONG-TERM CAPITAL GAIN AND LOSS AND r«PTTiI Ta=;=: 
CARRYOVER - Continued ' "-^m^ i.ws» 



Adjusted gross income classes^ 

(Dollars) 



Returns with net gain from sales of capital assets*' - Continued 



Returns with normal tax and surtax*^ 



(17) 



Net gain 
from sales 
of capital 

assets 

included in 

adjusted 

gross income 

(Thousand 
dollars) 

(18) 



Short-term 
(before carryover)*^ 



Net 

short-term 

capital 

gain 

(Thousand 
dollars) 

(19) 



Net 

short- tern 

capital 

loss 

( Thousand 
dollars) 

(20) 



Long-term^l 



Net 

long-term 

capital 

gain 

(Thousand 

dollars) 

(21) 



Net 

long-term 

capital 

loss 

(Thousand 

dollars) 

(22) 



Capital 

loss 
carryover 

from 
1946-50«2 



(Thousand 

dollars) 

(23) 



$600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2 ,000 under 2,250 

2 ,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under 4,000 

4 ,000 under 4, 500 

4,500 under 5,000 

5,(X)0 under 6,(300 

6,(X)0 under 7,(X)0 

7,000 under 8,(X)0 

8,000 under 9,000 

9,000 under 10,000 

10,000 under 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14 ,000 under 15,000 

15 ,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50, OCX) 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 30,000 

80,000 under 90,000 

90,000 under 100,000 , 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250, OCX) , 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 •. 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4 ,000,000 

4 ,000,000 under 5 ,000,000 

5,000,000 or more 

Total returns with normal tax and surtax 

Taxable returns with adjusted gross income under $5,000 

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



3,053 
9,891 
14,003 
22,140 
32,397 

29,795 
40,669 
48,794 
46,945 
60,338 

110,209 
96,221 

104,073 
99,117 

164,252 

125,987 
95,872 
73,604 
61,056 
46,361 

38,784 
33,317 
27,886 
23,342 
83,987 

50,432 
31,850 
34,547 
9,206 
3,083 

1,560 
750 
452 
312 
390 

114 
35 

12 
10 
7 



1,624,870 



943 
4,220 
5,087 
10,520 
15,971 

14,754 
19,377 
28,591 
23,351 
40,658 

77,101 
51,769 
64,757 
60,460 
130, 146 

126,444 
102,222 
88,190 
79,141 
64,475 

58,032 
53,225 
48,564 
44,330 
177,237 

U3,574 
99,123 

137,084 
69,594 
30,411 

17,518 
9,501 
5,484 
4,732 
5,952 

2,532 
1,873 

385 
1,254 

565 

61 

947 

5 

5 



292 

405 
884 

375 
2,220 
1,363 
1,291 
1,908 

4,638 
2,611 
4,984 
2,622 

11,175 

11,667 
10,547 
3,851 
7,975 
6,399 

7,769 
5,839 
6,102 
5,329 
19,203 

13,461 
10,210 
12,262 
5,306 
2,523 

1,634 
741 
560 
508 
664 

320 

70 

6 



23 
286 
369 

73 
426 
427 



675 
111 
254 
859 
729 

811 
331 
739 
1,002 
951 

567 
753 
868 
623 
3,729 

3,434 
2,415 
4,471 
3,025 
375 

536 
501 
236 
152 

300 

195 

209 

3 

76 
675 



870 
4,219 
4,903 

10,412 
15,460 

15,015 
17,582 
27,654 
22,159 
38,758 

73,160 
49,940 
60,084 
58,920 

120,142 

116,083 
92,660 
80,939 
72,868 
59,363 

51,416 
48,774 
43,977 
40,239 
164,273 

126,229 
92,962 

132,070 
69,308 
29,405 

16,880 
9,463 
5,257 
4,452 

5,781 

2,645 
2,145 
384 
1,290 
1,239 

71 
997 



173,385 



1,790,461 



404 
69 
159 
170 
194 

164 
170 
97 
110 
373 

363 

170 
241 



67 
597 

18 
391 

39 
534 
705 
532 
642 

421 
465 
550 
505 
2,141 

2,318 
1,457 
2,534 
1,904 
531 

430 
165 
83 
59 

167 

224 
129 



18,346 



717,645 
907,225 



417,559 
1,492,613 



23,716 
149,669 



3,511 
28,266 



399,136 
1,391,325 



473 
3,081 



1,317 
17,029 



For footnotes, see pp. 92-94-; for extent to which data are estimated, see pp. 19-21, 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



79 



Table 11. -INDIVIDUAL RETURNS FOR 1951 WITH NET GAIN OR LOSS FRCM SALES OF CAPITAL ASSETS, BY TAXABLE AND NONTAXABLE RETURNS, BY ADJUSTED GROSS INCCNE CLASSES, AND BY RETURNS 
WITH NET LOSS OR NET GAIN FRCW SUCH SALES: NUMBER OF RETURNS, NET GAIN OR LOSS raCM SALES OF CAPITAL ASSETS, NET SHORT- AND LONG-TERM CAPITAL GAIN AND LOSS, AND CAPITAL LOSS 
CARRYOVER - Continued 



Adjusted gross income classes^ 

(Dollar)) 



Returns with net gain from salea of capital asaets" - Continued 



Returna with alternative tax** 



Number 

of 
returns 



Net gain 
from sales 
of capital 

assets 
Included In 

adjusted 
gross Income 

( rhoufand 

doH»ra) 

(26) 



Short-term 
(before carryover)'** 



Net 

short-term 

capital 

gain 

( Thout»nd 

dollar a) 

{Z6) 



Net 

short-term 

capital 

loss 

( Thouaand 
dollara) 

(g7) 



Net 

lont'-term 

capital 

gain*i 



( Thouaand 

dollar a J 

(20) 



Capital 

loss 
carryover 

from 
1946-50*^ 



f Thouaand 

dollarw) 

(28) 



Net long- 
term capital 

gain or 
excess over 
net short- 
term capital 
loaa'^ 

( Thouisnd 
dolUra) 

(30) 



Under 115,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 ; 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total returns with alternative ta:<. 



162 
1,567 
3,220 
7,182 

14,179 
10,836 
7,633 
5,348 

3,977 

2,961 
7,395 
2,739 

1,257 
710 

648 
300 
314 
109 
53 

38 

15 
7 
1 



117 
2,623 
10,124 
23,900 

49,665 
59,455 
56,580 
49,003 
44,757 

41,611 
W7,986 
94,046 
68,643 
49,200 

70,658 
43,554 
63,502 
34,512 
22,396 

41,305 
13,084 
13,496 
115 
10,111 



6 

264 
1,034 
1,478 

4,299 
3,920 
3,240 
2,592 
1,860 

1,242 
4,532 
1,675 
1,U0 
901 

892 
389 
652 
83 
34 

107 
262 



9 

134 
361 
603 

1,436 
2,350 
2,214 
1,646 
2,482 

1,502 
5,335 
2,391 
3,285 
1,587 

1,877 
1,015 
1,627 
505 
1,102 

249 

12 

3,453 



120 

2,531 

9,632 

23,503 

47,992 
59,128 
57,147 
49,405 
46,150 

42, 563 
151,190 
95,770 
71,532 
50,413 

72,090 
44,493 
64,878 
35,000 
23,509 

41,601 
12,910 
16,949 
115 
10,120 



181 
478 

1,190 
1,243 
1,593 
1,348 
771 

692 

2,401 

1,008 

744 

527 

447 

313 

401 

66 

45 

154 

76 



Ul 

2,447 

9,271 

22,900 

46,556 
56,778 
54,933 
47,759 
43,668 

41,061 
U5,855 
93,379 
68,247 
48,826 

70,213 
43,478 
63,251 
34,495 
22,407 

41,352 
12,898 
13,496 
115 
10,109 



1,010,443 



30,604 



35,186 



1,028,791 



993,605 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



80 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 12.-IN'DIVIDUAL RETURNS WITH ADJUSTED GROSS INCCWE FOR 1951, BY STATES AND TERRITORIES: NUMBER OF RETURNS, SALARIES AND WAGES, DIVIDENDS, INTEREST, ADJUSTED GROSS INCCME , 

AND TAX LIABILITY 

[Taxable and nontaxable] 



States and Territories 



Number of 
returns 



(1) 



Salaries and 
wages ^° 



( Thousand 
dollar a) 



(21 



Dividends^^ 



( Thousand 
dollars) 

(3) 



(Thousand 
dollars) 



Adjusted 
gross 
income^ 

(Thousand 
dollars) 

15) 



Income tax 

liabillty-'O 



f Thmjsand 
dollars) 



(6) 



Self- 
employment 
tax" 

( Thousand 
dollars) 



Alabama 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hajnpshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington" 

West Virginia 

Wisconsin 

Wyoming 

Total 



706,228 
235,389 
366,990 
4,290,151 
501,563 

896,247 
134,674 
371,576 
904,277 
844,144 

189,836 

199,127 

3,711,052 

1,521,399 

953,011 

709,666 
781,023 
674,174 
328,614 
1,309,272 

1,965,876 
2,555,269 
1,082,642 
320,712 
1,398,118 

218,104 

502,962 

69,903 

216,956 

2,089,995 

194,157 
6,299,130 
1,034,528 

203,780 
3,207,570 

675,187 
574,454 
4,180,637 
335,221 
490,804 

222,991 
856,721 
2,374,600 
241,693 
131,591 

1,001,078 
953,480 
589,091 

1,319,702 
106,318 



1,859,309 
635,483 

794,726 
13,383,225 
1,297,399 

2,943,360 
440,907 
1,199,762 
2,247,876 
2,142,340 

543,349 

431,448 

12,344,366 

4,467,917 

1,904,016 

1,640,676 
1,864,647 
1,891,091 
740,218 
3,840,373 

5,720,880 
8,724,379 
2,676,669 
718,321 
3,721,641 

529,922 

1,009,652 

200,596 

531,165 

6,933,955 

500,669 

20,417,909 

2,504,587 

349,063 

10,354,866 

1,668,128 
1,629,995 
12,512,435 
933,396 
1,223,444 

373,551 

2,175,526 

6,469,897 

659,170 

303,940 

2,683,695 
2,958,115 
1,608,334 
3,639,216 
264,363 



35,761 
22,419 

16,013 
568,916 
60,071 

181,227 
54,389 
53,923 

126,040 
75,039 

16,103 

9,137 

428,276 

101,493 

47,327 

37,159 
57,960 
58,543 
32,000 
119,010 

280,352 

243,911 

68,652 

16,598 

155,730 

9,649 

31,037 

12,209 

27,659 

245,936 

13,705 

1,112,469 

81,273 

6,232 

949,377 

37,327 
38,037 
473,099 
43,497 
26,769 

7,479 

57,317 

176,923 

15,227 

14,780 

99,621 

70,533 

37,769 

131,659 

9,538 



11,538 

9,560 

6,553 

213,219 

26,785 

35,949 
3,504 
12,717 
40,411 
16,612 

3,040 

8,768 

95,690 

31,823 

29,949 

15,322 
13,272 

15,478 

9,615 

41,048 

65,999 
68,347 
33,550 
8,036 
36,123 

7,418 
12,907 
5,998 
7,574 
65,172 

7,162 

267,529 

15,163 

8,453 
81,579 

12,943 
26,544 
95,415 
10,445 
7,626 

4,791 
16,728 
58,147 
5,968 
5,872 

19,227 
39,740 

7,173 
39,410 

3,456 



2,247,438 
853,869 
1,075,003 
17,781,044 
1,800,684 

3,655,371 
603.774 
1,455,478 
3,068,460 
2,670,363 

653,248 

669,047 

15,291,223 

5,542,162 

3,057,144 

2,372,300 
2,389,652 
2,307,898 
924,022 
4,528,162 

6,882,364 

10,414,560 

3,608,219 

954,077 

4,889,219 

772,597 

1,648,425 

277,413 

657,231 

8,256,719 

696,934 

25,421,567 

3,150,874 

617,192 
12,579,855 

2,209,293 
2,228,677 
15,140,295 
1,130,209 
1,500,042 

625,089 

2,690,510 

8,793,470 

847,179 

384,539 

3,271,159 
3,789,088 
1,837,649 
4,706,494 
399,292 



211,212 

97,967 

95,093 

2,320,749 

209,202 

499,452 
113,465 
205,066 
347,350 
270,254 

72,761 

54,198 

2,000,619 

628,066 

304,518 

243,899 
232,064 
254,285 
86,170 
512,650 

330,396 

1,287,949 

376,824 

85,585 

581,951 

84,505 

177,406 

39,455 

66,059 

998,208 

77,542 

3,315,250 

288,634 

56,000 
1,550,625 

230,307 
273,303 
1,797,449 
138,096 
135,655 

54,347 

271,546 

1,102,765 

75,732 

34,380 

346,541 
472,971 
158,267 
524,133 
48,911 



55,041,585 



160,610,191 



203,338,674 



24,258,092 



2,565 
1,001 
1,820 
20,256 
2,127 

3,501 

455 

935 

3,997 

3,546 

667 

955 

12,792 

5,761 

4,382 

2,931 
2,867 
1,248 
1,323 
3,244 

5,775 
9,254 
4,276 
1,477 
6,103 

990 

2,185 

313 

783 

8,245 

840 

23,821 

3,194 

777 
11,599 

2,843 
3,203 
16,007 
1,164 
1,588 

856 
2,992 

10,595 
951 
387 

3,028 
4,103 
1,187 
5,131 
471 



For footnotes, see pp. 92-94; for e^ctent to which data are estijnated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



81 



Table 13. -INDIVIDUAL RETUHNS WITH ADJUSTED GROSS INCCIffi FCH 1951, BY ADJUSTED (HOSS INCaffi CLASSES AND BY STATES AND TERRITCRUS: NUMBER OF RETURNS, ADJUSTED GROSS TXCOB, AND 

INCaiE TAX LIABILITY 

(Taxable and nontaxable] 



Adjusted gross income classes^ 

(DolUra) 



Returns with adjusted gross 
income : 

Under $1,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4 ,000 

i,000 under 5,000' 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under iO.OOO 

iO,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

«0,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

iOO,000 under 500,000 

500,000 under 750,000 

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

1,000,000 under 1,500,000. 

1,500,000 under 2,000,000. 

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

3,000,000 under i, 000,000. 

i, 000, 000 under 5,000,000. 

5,000,000 or more 

Total 



Returns with adjusted gross 
inconie: 

Under $1,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under i,000 

4,000 under 5,000* 

5,000 under 10,000 

10,000 under 15 ,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

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

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

Total 



Number of 
returns 



Adjusted 
gross 
income* 



Income 
tax 11a- 
bility'" 

dolUra) 



105,773 
154,538 
162,975 
120,959 
63,561 

84,337 

6,896 

2,831 

1,428 

883 

944 
420 
227 
139 
93 

50 
36 
76 
32 



62,199 
240,183 
407,672 
421,742 
283,763 

5X,310 
82,491 
48,682 
31,874 
23,816 

32,422 
18,796 
12,417 
8,947 
6,974 

4,261 
3,402 
9,116 
5,500 
3,134 

1,857 

1,641 

907 

1,332 



706,228 2,247,438 211,212 



619 
7,551 
17,903 
25,410 
22,638 

59,737 
13,173 
9,530 
6,921 

5,770 

8,992 
6,026 
4,463 
3,461 
2,869 

1,817 
1,604 
4,461 
3,062 
1,704 

1,081 

1,010 

701 

709 



Colorado 



79,383 
85,777 
96,254 
90,990 
61,798 

71,472 

8,175 

3,274 

1,440 

866 

984 
449 
216 
131 
76 

56 
59 
103 
29 



42,730 
128,908 
240,810 
316,980 
277,444 

466,101 
97,322 
55,720 
32,092 
23,802 

34,061 
20,132 
11,791 
8,511 
5,673 

4,736 
5,567 
12,125 
5,012 
2,433 

1,610 
1,412 
1,685 
2,356 
1,671 



501,563 1,800,684 209,202 



518 
6,087 
15,975 
23,123 
24,293 

55,209 
15,864 
10,731 
7,144 
5,827 

9,529 
6,408 
4,113 
3,227 
2,338 

2,062 
2,438 
5,670 
2,516 
1,287 

815 
724 
978 
1,288 
983 



Number of 
returns 



Adjusted 
gross 
income* 



Income 
tax lia- 
bility" 

( Thousand 
dolltf) 



35,899 
41 ,027 
41,162 
44,198 
34,612 

31,300 

3,516 

1,248 

317 

449 

469 
252 
137 
83 
60 

30 
36 

60 
21 



235,389 



20,635 
60,045 
103,309 
156,136 
153,623 

200,473 
42,039 
21,393 
18,400 
12,374 

16,314 

11,340 

7,516 

5,350 

4,475 

2,525 
3,402 
7,167 
3,718 
1,552 

793 
361 
929 



214 
2,378 
5,360 
10,563 
12,073 

23,988 
6,650 
4,190 
4,034 
3,138 

4,637 
3,670 
2,797 
2,088 
1,839 

1,090 
1,556 
3,541 
2,020 
908 

434 
259 

560 



Connecticut 



Number of 
returns 



Adjusted 
gross 
Income* 

( Thouaand 
dollara) 



Income 
tax lia- 
bility" 

( Thotiiand 
doltmra) 



66,864 

97,775 
71,288 

31,537 

34,737 

3,752 

1,122 

841 

452 

435 

184 

114 

70 

31 

26 
24 
38 

12 
6 



37,927 
147,771 
179,739 
198,250 
140,630 

225,632 

44,743 
19,068 
18,781 
12,401 

15,085 
8,033 
6,221 
4,522 
2,334 

2,216 
2,261 
4,604 
2,037 
1,360 

523 
315 



366,990 1,075,003 



376 
3,805 
7,093 
12,161 
10,757 

25,161 
7,024 
3,549 
4,108 
3,115 

4,198 
2,520 
2,186 
1,777 
952 

909 
1,051 
2,123 
1,024 

562 

151 
146 



Delaware 



95,608 
132,352 
164,997 
166,791 
133,664 

171,895 

15,430 

5,774 

3,028 

1,837 

1,937 
963 
569 
367 
246 

174 
125 
283 
87 
46 

31 
21 

6 
12 

1 



49,358 
204,094 
414,829 
581,940 
597,983 

1,107,565 

185,767 

98,793 

66,925 

50,117 

66,712 
42,902 
31,128 
23,783 
18,348 

14,694 
11 ,780 
33,806 
14,801 
10,171 

8,471 
7,020 
2,648 
7,117 
930 

2,323 



896,247 3,656,371 



723 
13,523 
37,187 
53,659 
56,976 

137,086 
30,318 
19,221 
14,935 
12,444 

18,946 
13,927 
11,591 
9,551 
7,635 

6,600 
5,351 
16,850 
7,833 
5,793 

4,917 
4,352 
1,242 
4,718 
595 

1,388 

2,036 



16,875 
24,051 
24,454 
25,747 
14,723 

22,979 

2,786 

1,158 

602 

294 

353 
197 
39 
69 
40 

35 
21 
72 
30 
15 

23 

10 

9 

23 



8,076 
36,649 
62,217 
91, U2 
65,953 

152,153 
33,419 
19,833 
13,571 
8,049 

11,928 
3,680 
4,792 
4,415 
2,934 

2,963 
1,989 
8,762 
5,257 
3,360 

6,236 
3,263 
4,146 
14,107 
5,928 

7,037 
1,710 
4,318 
6,320 
4,037 



603,774 



Number of 
returns 



Adjusted 
gross 
Income* 

(Thoummnd 
dolUra) 



Income 
tax lia- 
bility" 

( ThouaMitd 
dollmra) 



508,480 
615,975 
716,791 
761,854 
634,941 

890,477 

84,661 

28,961 

14,789 

9,081 

10,052 
4,976 
2,785 
1,707 
1,087 

798 
569 
1,293 
424 
191 



283,522 

903,620 

1,799,890 

2,656,699 

2,848,735 

5,783,700 

1,006,858 

496,404 

329,619 

247,763 

346,132 
221,222 
152,001 
110,297 
81,126 

67,617 
53,794 
154,724 
73,032 
42,429 

23,380 
26,765 
14,335 
18,135 
5,206 

2,192 
15,737 

10,610 



4,290,151 17,781,044 2,320,749 



3,725 
45,561 
131,622 
231,600 
270,470 

690,309 
163,663 
97,765 
74,940 
62,237 

99,730 
72,350 
54,934 
43,233 
33,342 

28,767 
23,640 
72,336 
36,570 
21,596 

11,954 
14,695 
8,064 
9,340 
2,795 

1,061 
7,908 



District of Columbia 



119 
1,840 
4,291 
7,173 
6,418 

13,504 
5,476 
3,957 
3,115 
2,050 

3,413 
2,819 
1,782 
1,732 
1,325 

1,237 
941 
4,395 
2,851 
2,197 

3,704 
2,116 
2,584 
9,244 
4,253 

4,291 
1,302 
3,097 
4,626 
2,563 



113,465 



40,453 
57,471 
81,095 
71,988 
46,706 

59,245 

8,566 

2,272 

1,043 

761 

811 
403 
246 
152 
78 

66 
50 
103 
34 
13 



20,849 

34,309 

207,298 

251,300 

208,933 

394,407 

100,380 

39,008 

23,163 

20,797 

27,892 
17,786 
13,422 
9,788 
5,805 

5,577 
4,750 
12,485 
5,804 
2,983 

2,186 

705 

402 

1,627 

1,928 



1,839 



1,465,478 



243 
4,112 
17,047 
27,892 
23,300 

52,846 

16,595 

7,956 

5,217 

5,093 

8,015 
5,679 
4,930 
3,775 
2,418 

2,300 
2,205 
6,026 
3,032 
1,596 

1,184 
305 
253 
919 
930 



For footnotes, see pp. 92-94j for extent to which data are estimated, see pp. 19-21. 



82 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table IS.-lNDIVIDUiL RETUHltS WITH ADJUSTED OROSS INCOME FOR 1951, BY ADJUSTED GROSS INCOME CLASSES AM) BY STATES AND TERHITCRIES: NUMBER OF RETURNS, ADJUSTED GROSS INCOJE, AND 

INCdJE TAX LIABILITY- Con. 

[Tameable and nontaxable] 



Adjusted gross income classes^ 

(Dollara) 



Number of 
returns 



Adjusted 
gross 
Income^ 

( Thousand 
dollars) 



Income 
tax lia- 
bility'" 

(Thottaand 
dallara) 



Number of 
returns 



Adjusted 
gross 
income^ 

(Thottaand 
dollars) 



Income 
tax lia- 
bility'" 

( Thoiisartd 
dollars) 



Number of 
returns 



Adjusted 
gross 
Income^ 

(Thousand 
dollars) 



Income 
tax lia- 
bility'" 

( Thousand 
dollars) 



Number of 
returns 



Adjusted 
gross 
income^ 

( Thousand 
dollars) 



Income 
tax lia- 
bility'" 

f Thousand 
dollars) 



Returns with adjusted gross 
income : 

Under tl.OOO 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

i,000 under 5,000* 

5,000 under 10,000 

10,000 under 15,000 

15 ,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

60,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

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

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

Total 



Returns with adjusted gross 
Income : 

Under 11,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000' 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

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

Total 



Georgia 



136,540 
199,969 
192,366 
146,367 
96,427 

104,322 
13,359 
5,281 
3,079 
1,647 

1,746 
309 
431 
251 
180 

108 
103 
160 
56 
21 

20 

16 

3 

7 
3 



79,031 
299,772 
478,914 
503,492 
426,388 

671,539 
161,086 
89,702 
68,631 
44,961 

59,966 
35,777 
23,398 
16,265 
13,498 

9,202 
9,784 
19,100 
9,491 
4,670 

5,451 
5,526 
1,385 
4,187 
2,428 

1,299 
5,604 

3,863 

6,550 



904,277 3,068,460 



956 
10,869 
22,716 
34,954 
35,458 

76,687 
25,995 
17,373 
15,228 
11,227 

17,226 

11,627 

8,515 

6,394 

5,616 

4,065 
4,520 
8,824 
4,770 
2,446 

3,126 
3,068 
311 
2,461 
1,311 

1,092 
3,466 

2,827 

3,232 



126,734 
205,568 
195,278 
129,296 
75,832 

90,815 
10,686 
3,401 
1,951 
1,379 

1,319 
728 
362 
212 
152 

90 

73 
134 
58 

10 

6 
5 
2 
3 



347,360 



72,586 
307,925 
484,270 
445,633 
338,651 

583,093 

128,771 

57,655 

43,448 

37,614 

45,171 
32,194 
19,775 
13,669 

11,402 

7,614 
6,913 
15,740 
10,075 
2,236 

1,554 

1,668 

936 

1,770 



740 
10,553 
22 ,776 
29,248 
27,121 

67,903 
20,242 
10,397 
9,389 
9,062 

12,196 
9,966 
7,004 
5,273 
4,521 

3,259 
2,918 
7,425 
5,006 
1,140 

884 

910 

639 

1,177 



26,259 
32,632 
48,076 
27,101 
21,606 

29,240 

3,123 

767 

290 

192 

264 

116 

59 

40 

13 

13 
10 
19 



14,145 
47,317 
119,068 
95,068 
98,156 

138,926 

36,784 

13,287 

6,370 

5,214 

9,112 
5,091 
3,200 
2,564 
979 

1,100 
958 
2,307 
1,405 
1,084 



646 

467 



653,248 



199 
2,330 
9,190 
8,258 
8,488 

21,347 
5,348 
2,582 
1,398 
1,289 

2,591 

1,720 

1,169 

1,073 

425 

438 
447 
1,202 
729 
657 



476 
305 



27,232 
34,379 
45,842 
36,609 
25,800 

24,426 
2,529 

1,111 
413 
287 

262 
106 
49 
29 

12 



72,761 



199,127 



15,361 

50,888 

113,617 

127,494 

114,186 

157,120 

30,470 

13,954 

9,253 

7,818 

9,030 
4,742 
2,658 
1,868 



1,345 
371 

1,869 
327 
451 



Illinois 



398,539 
554,420 
621,760 
689,163 
543,866 

769,429 

70,637 

24,512 

11,986 

7,257 

8,020 
4,113 
2,239 
1,375 
950 

611 
448 
1,006 
323 
139 

75 
60 
24 
28 
13 



214,779 

828,011 

1,559,191 

2,402,227 

2,437,794 

4,990,006 
340,342 
420,347 
266,367 
198,156 

275,097 
182,814 
122,211 
88,825 
70,950 

51,744 
42,290 
119,318 
55,246 
30,911 

20,420 
20,482 
10,493 
16,585 
11,570 

7,288 

7,759 



3,711,052 15,291,223 



2,521 

43,943 

122,981 

208,577 

238,112 

605,286 

135,966 

81,479 

59,231 

49,510 

78,226 
59,683 
44,313 
35,485 
29,912 

22,731 
19,319 
58,848 
29,196 
17,157 

11,757 
12,132 

6,289 
10,335 

6,860 

5,088 
5,132 



195,587 
262,158 
249,542 
282,687 
225,724 

271,130 

19,269 

6,240 

2,824 

1,736 

1,975 

1,035 

493 

294 

191 

124 
35 

202 
59 



107,895 
392,016 
628,030 
986,497 
1,012,862 

1,719,293 

223,904 

106,900 

62,711 

47,359 

68,245 
45,928 
26,965 
18,946 
14,220 

10,466 

8,029 

24,418 

10,049 

3,825 

3,303 
2,448 
1,402 



2,446 
1,583 



7,422 



5,542,162 



1,179 
19,653 
43,999 
78,448 
93,263 

208,719 
37,722 
21,290 
14,206 
11,955 

19,363 
15,245 
10,196 
7,701 
6,103 

4,709 
3,716 
12,136 
5,492 
2,091 

1,898 

1,613 

817 



1,386 

787 



148,594 
199,914 
195,803 
173,067 
99,312 

114,214 

12,006 

4,309 

2,331 

1,151 

1,112 

511 

277 

149 

74 

42 
30 
75 
23 



3,869 



628,066 



89,337 
301,103 
486,991 
602,553 
441,836 

719,161 

143,747 

74,000 

52,199 

31,489 

38,053 

22,746 

15,109 

9,602 

5,520 

3,536 
2,353 
8,730 
3,970 
1,961 

1,099 

1,140 

409 



3,057,144 



1,063 
13,162 
23,424 
41,022 
33,641 

84,093 
23,253 
14,310 
11,549 
7,758 

10,584 
7,342 
5,514 
3,892 
2,275 

1,517 
1,335 
4,133 
2,173 
946 

741 
606 
130 



107,166 
150,345 
142,109 
122,280 
80,333 

87,499 

10, 599 

3,356 

2,092 

1,047 

1,311 

385 

202 

146 

82 

56 
29 

74 
23 

13 



304,518 



709,666 



63,219 
222,978 
353,380 
422,668 
359,710 

562,756 
126,986 
57,974 
47,330 
23,635 

45,240 
17,371 
10,901 
9,395 
6,113 

4,768 
2,757 
8,767 
3,851 
2,929 

797 

2,833 

917 

1,832 
1,688 



2,372,300 



For footnotes, see pp. 92-94; for extent to which data are estljiiated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



83 



Table U.-INDIVICUAL HETURMS WITH ADJUSTED GROSS IMCCUE FOR 19S1, BY ADJUSTID GROSS INCCUE GLASSES AND BY STATES AND TERRITCKIES: 

INCae TAX LIABILITY-Con. 

[Taxable and nontajtable] 



mUBZR OF R£TUIINS, ADJUSTED GROSS IMCCUE, AMD 



Adjusted groas Income classes^ 

(DotUra} 



Number of 
re turns 



Adjusted 
gross 
income^ 

C rhow««nd 
dot tart) 



Incame 
tax lia- 
bility'" 

f Thouiand 
dottata) 



Number of 
returns 



Adjusted 
gross 
Incane^ 

(Thoutmnd 
dottmrm) 



Income 
tax lia- 
bility" 

( Thoaamnd 
dottara) 



Number of 
re turns 



Adjusted 
gross 
Income^ 



f Thouaand ( Thouamnd 

dotlara) dollara} 



Income 
tax lia- 
bility'" 



Number of 
returns 



Adjusted 
gross 
Income' 

(Thotiaand 
doltmra) 



Incooe 
tax lia- 
bility"' 

(Thouaand 
doltara) 



Returns with adjusted gross 
income : 

Under tl,0CO 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

i,000 under 5,000* 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

b0,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

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

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

Total 



Returns with adjusted gross 
income: 

Under $1,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000* 



5,000 under 10,000.. 
10,000 under 15,000. 
15,000 under 20,000. 
20,000 under 25,000. 
25,000 under 30,000. 

30,000 under 40,000.. 
40,000 under 50,000., 
50,000 under 60,000., 
60,000 under 70,000. , 
70,000 under 80,000. . 



80,000 under 90,000... 
90,000 under 100,000.. 
100,000 under 150,000. 
150,000 under 200,000. 
200,000 under 250,000. 



250,000 under 300,000... 
300,000 under 400,000... 
400,000 under 500,000... 
500,000 under 750,000... 
750,000 under 1,000,000. 



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



Kentuclty 



137,959 
180,689 
150,580 
129,049 
82,187 

85,439 
8,041 
2,508 
1,476 
1,046 

960 
411 
249 
128 
90 

37 
34 
92 
26 



81,031 
269,680 
376,124 
446,397 
365,804 

540,889 
96,523 
43,222 
33,134 
28,401 

32,764 
18,291 
13,572 
3,252 
6,760 

3,157 
3,231 
10,824 
4,549 
1,611 

1,385 

1,735 

1,809 

507 



931 

9,556 
20,293 
29,782 
30,380 

62,507 
15,672 
8,259 
7,372 
6,957 

9,108 
5,907 
4,812 
3,201 
2,611 

1,400 
1,456 
5,143 
2,436 
933 

866 
1,019 
1,231 

232 



94,118 
143,822 
143,809 
108,929 

84,396 

81,037 
8,634 
3,603 
1,846 
1,093 

1,193 
642 
350 

209 
124 

100 
46 

134 
50 
15 

9 
5 
7 
1 
2 



674,174 



53,505 
216,284 
359,106 
378,624 
379,710 

522,594 
103,121 
62,118 
41,428 
29,987 

40,672 
28,381 
19,062 
13,527 
9,246 

8,459 
4,359 
16,195 
8,613 
3,381 

2,402 
1,654 
3,084 
584 
1,602 



2,307,898 



738 

6,753 
18,318 
24,668 
32,770 

61,186 
16,863 
12,468 
9,348 
7,762 

12,174 
9,592 
7,160 
5,444 
3,843 

3,858 
2,000 
7,775 
4,329 
1,936 

1,259 
952 

1,971 
370 
748 



62,388 

75,401 
75,134 
53,626 
31,944 

25,091 

2,607 

993 

460 

316 

290 

145 

72 

52 

23 

17 
12 
22 
10 
3 

3 
3 



254,28f 



328,614 



35,856 

112,004 
188,498 
182,757 
141,719 

159,349 
31,211 
17,030 
10,306 
8,652 

9,913 
6,433 
3,967 
3,397 
1,737 

1,433 
1,131 
2,514 
1,748 
634 

815 
969 



465 

4,811 
10,563 
11,846 
12,394 

18,690 
5,158 
3,299 
2,486 
2,237 

2,816 
2,151 
1,451 
1,383 
736 

608 
509 
1,256 
824 
411 

453 
535 



184,586 
283,272 
241,294 
221,773 
U5,051 

198,074 

19,700 

6,199 

3,308 

1,867 

1,801 
934 
487 
276 
172 

103 
91 

185 
54 
22 

10 

7 



107,038 
419,168 
598,43i 

771,374 
650,830 

1,294,490 

233,272 

106,156 

73,791 

51,052 

61,5«9 

41,508 
26,536 
17,846 
12,895 

8,717 
8,606 
21,959 
9,217 
4,901 

2,801 

2,357 

1,876 

693 



1,076 



1,309,272 4,528,162 



Massachusetts 



Michigan 



Mississippi 



261,013 
366,797 
389,168 
394,934 
245,165 

262,158 

21,537 

8,454 

5,003 

3,174 

3,334 

1,905 

1,016 

593 

418 

273 
190 
430 
145 
76 

40 
24 

14 
11 
3 



140,954 

557,579 

977,098 

1,376,489 

1,093,657 

1,639,461 
258,355 
145,702 
111,377 
86,423 

114,483 
85,291 
55,289 
38,424 

31,223 

23,128 
17,914 
52,065 
24,869 
17,157 

10,754 
8,327 
6,264 
6,423 
2,513 

1,140 



2,144 
37,010 
78,456 
112,631 
101,892 

194,040 
41,730 
27,949 
24,436 
21,298 

31,693 

26,882 
19,645 
14,618 
12,615 

9,754 
7,816 
24,175 
12,427 
9,271 

5,850 
5,043 
3,420 
3,708 
1,213 

680 



295,689 
348,259 

373,191 
515,837 
406,850 

536,561 

42,981 

13,538 

6,838 

4,277 

4,680 

2,281 

1,283 

825 

492 

382 
249 
645 
196 
64 

50 
38 
24 
29 
6 



Total 1,965,876 6,882,364 830,396 2,555,269 10,414,660 1,287,949 1,082,642 



162,834 

521,232 

945,366 

1,813,078 

1,820,053 

3,469,388 
506,886 
232,723 
152,4i6 
116,790 

161,294 

100,904 

70,134 

53,493 

36,745 

32,330 
23,547 
77,414 
33,689 
14,307 

13,541 
12,889 
10,592 
17,556 
5,357 

2,751 

2,779 

4,542 



2,316 
28,245 
68,161 
149,516 
161,477 

409,375 
81,393 
45,357 
33,447 
29,042 

45,738 
33,545 
25,923 
21,423 
15,610 

14,505 
10,946 
39,091 
18,635 
8,514 

8,139 
7,854 
6,765 
11,746 
3,668 

2,223 

2,213 

3,032 



171,914 
218,486 
197,964 
191,637 
138,880 

138,515 
13,487 
4,523 
2,435 
1,353 

1,504 
789 
353 
228 
135 

102 
69 

158 
43 
30 

10 

17 

5 



99,492 
329,159 
489,920 
667,582 
619,409 

879,008 

161,967 

77,725 

54,377 

36,734 

51,264 
35,261 
19,230 
14,718 
10,119 

8,609 
6,603 
19,037 
7,438 
6,617 

2,763 
5,694 
2,104 
2,431 
908 



1,456 
16,205 
30,896 
51,182 
51,863 

98,849 
24,516 
14,247 
11,115 
3,448 

13,462 
10,397 
6,485 
5,469 
4,075 

3,495 
2,794 
8,746 
3,717 
3,239 

1,510 
3,156 
1,057 
1,569 
376 



53,786 
81,100 
73,817 
51,272 
25,307 

28,307 

3,553 

1,255 

901 

417 

4.46 

234 

97 

85 



31,495 
120,879 
181,390 
177,395 
114,762 

131,454 
43,128 
21,604 
19,834 
11,429 

15,260 
10,451 
5,269 
5,516 
3,266 

1,937 
2,095 
3,285 
1,330 
1,690 

588 



954,077 



1,712 
22,914 

41,778 
64,108 
58,484 

154,626 
37,317 
20,448 
16,295 
12,473 

17,105 
13,460 
9,566 
6,996 
5,305 

3,664 

3,902 
10,280 
4,725 
2,593 

1,624 

1,435 

835 

527 



512,850 



336 
2,807 
6,875 
11,805 
8,337 

20,776 
6,827 
4,101 
4,321 
2,755 

4,033 
3,229 
1,845 
2,143 
1,305 

775 
916 
1,447 
640 
928 

384 



86,585 32 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



84 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table U.-INDIYIDUAL RETURNS WITH ADJUSTED GROSS INCOME FOR 1951, BY ADJUSTED CKOSS INCOiE CLASSES AND BY STATES AND TERRITCEIES; NUMBER OF RETURNS, ADJUSTED CROSS INCCWE, AND 

INCCfcffi TAX LIABILITY-Con. 

[Taxable and nontaxable] 



Adjusted gross income classes^ 

(Dollart) 



Number of 

returns 



Adjusted 

gross 
Ineome^ 

( Thouaand 
dot lara) 



Income 
tax lia- 

bility3° 

(Thouaand 
do I lara) 



Number of 
returns 



Adjusted 
gross 



( Thouaand 
dot lata) 



Income 
tax lia- 
bllity^° 

( Thouaand 
dot lara) 



Number of 
returns 



Adjusted 
gross 
income^ 

(Thouaand 
dollar a) 



Income 
tax lia- 
bility 3° 

( Thousand 
dollars) 



Number of 
returns 



Adjusted 
gross 
income^ 

(Thousand 
dollars) 



Income 
tax 11a- 
tllity'" 

f Thouaand 
dollars) 



Returns with adjusted gross 
Income : 

Under 11,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000' 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

tiO,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

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

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

Total 



Returns with adjusted gross 
Income : 

Under »1,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000' 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

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

Total 



211,953 
285,775 
260,492 
233,272 

172,572 

194,173 

19,934 

7,557 

3,795 

2,585 

2,507 

1,355 

662 

452 

239 

202 
130 
271 
101 
40 

12 

24 

6 

5 

3 



123,764 
425,531 
650,727 
810,312 
773,260 

1,244,844 

238,605 

129,611 

84,361 

70,412 

85,989 
60,259 
36,270 
29,026 

17,878 

17,148 
12,361 
32,107 
17,542 
8,784 

3,203 
8,313 
2,654 
2,873 
2,385 

1,000 



1,398,118 4,889,219 581,951 



1,116 
18,530 
43,743 
63,686 
73,703 

149,873 
38,887 
25,093 
18,718 
17,371 

24,059 
19,433 
13,302 
11,204 
7,434 

7,524 
5,676 
15,641 
9,390 
5,068 

1,900 
4,980 
1,649 
1,667 
1,584 

720 



35,206 
37,630 
38,228 
33,751 
32,405 

33,955 

3,964 

1,451 

651 

322 

300 
108 
55 
21 
24 



21,394 
54,804 
94,668 
117,338 
144,250 

219,026 

47,569 

25,074 

14,487 

8,787 

10,100 
4,917 
2,973 
1,336 
1,830 

824 
655 
1,211 
323 
216 

315 



342 
2,341 
6,052 
9,323 
12,756 

26,177 
7,815 
5,013 
3,353 
2,213 

2,970 

1,711 

1,068 

548 

789 

371 
304 
578 
184 



78,807 

108,205 

100,380 

89,567 

55,558 

57,266 

7,353 

2,116 

1,384 

775 

757 
316 
178 
100 



47,666 
162,574 
250,537 
312,671 
248,354 

372,556 
87,334 
36,315 
30,578 
21,162 

26,250 
13,728 
9,759 
6,477 
4,399 

3,645 
2,460 
4,988 
3,166 
906 

532 

1,419 

428 

521 



502,962 1,648,425 



676 
7,191 
15,535 
22,703 
22,030 

45,526 

14,434 

7,337 

6,905 

5,489 

7,727 
4,657 
3,673 
2,563 
1,945 

1,685 
1,188 
2,534 
1,710 
498 

354 
701 
230 
115 



10,336 
10,510 
12,492 
11,228 
10,930 

11,507 

1,251 

464 

144 

182 

110 
96 
35 
29 
15 

9 
15 
27 
11 

3 



6,507 
16,028 
31,840 
38,540 
49,170 

77,074 

14,916 

7,966 

3,287 

4,934 

3,883 
4,279 
1,901 
1,906 

1,145 

759 
1,429 
3,205 
1,874 

681 

271 
1,310 
428 
568 
824 



New Hampshire 



New Jersey 



New Mexico 



36,791 
41,159 
52,987 
37,697 
24,556 

19,653 

2,176 

898 

344 

179 

236 
124 
56 
30 
20 

11 
9 



20,703 
62,543 
130,398 
131,458 
108,453 

123,619 

25,729 

14,983 

7,599 

4,923 

8,227 
5,521 
2,978 
1,926 
1,489 

912 
355 

1,797 

1,376 

696 

1,041 



254 
3,264 
8,438 
9,576 
9,689 

14,879 
3,980 
2,987 
1,671 
1,243 

2,469 

1,787 

1,079 

792 

612 

382 
366 
866 
733 
403 



216,424 
315,207 
391,998 
386,555 
298,852 

413,650 

36,502 

12,776 

5,977 

3,526 

3,794 

1,834 

1,000 

536 

357 

225 
201 

371 
103 
37 

26 

20 



216,956 657,231 66,059 2,089,995 8,256,719 



116,535 

476,493 

984,698 

1,345,763 

1,337,346 

2,646,402 

434,258 

218,580 

132,256 

96,424 

130,089 
81,798 
54,506 
34,648 
26,666 

19,059 
19,071 
43,723 
17,787 
8,211 

7,027 
6,627 
3,582 
3,655 
4,949 

3,820 

2,691 



1,567 
26,484 
77,011 
112,939 
124,324 

312,823 
69,009 
41,685 
28,762 
23,699 

36,393 
26,563 
19,598 
13,593 
11,076 

8,288 
8,706 
20,770 
9,570 
4,476 

4,131 
4,120 
2,483 
2,464 
2,639 

2,596 



29,799 
33,017 
35,927 
28,679 
23,697 

31,996 

3,048 

1,100 

794 

341 

352 

164 

83 

56 

29 

24 

10 
29 



998,208 194,157 



18,055 
55,767 
39,955 
100,601 
106,549 

203,492 
36,193 
18,986 
18,562 
9,330 

12,081 
7,288 
4,550 
3,623 

2,138 

2,029 

957 

3,450 

1,254 

445 



318 
1,311 



302 
2,187 
4,145 
6,559 
9,277 

23,076 
5,913 
3,918 
4,333 
2,383 

3,556 
2,610 
1,734 
1,497 

926 

960 
440 
1,734 
721 
293 



746,107 
1,038,261 
1,233,663 
1,144,527 

846,561 

1,043,754 

120,747 

46,246 

24,119 

14,525 

15,936 
7,951 
4,852 
3,041 
1,929 

1,405 
978 

2,469 
374 
428 

249 
217 
97 
99 

35 

24 
13 
12 
2 
3 
1 



403,054 
1,580,803 
3,074,018 
3,982,399 
3,797,617 

6,754,308 

1,442,518 

794,960 

536,913 

395,287 

548,604 
354,556 
264,639 
196,837 
144,191 

119,051 

92,772 

296,306 

149,870 

95,256 

68,022 
74,422 
42,843 
59,443 
29,665 

29,357 
30,434 
29,285 
7,328 
13,507 
13,247 



3,315,250 I 32 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



85 



Table 13. -INDIVIDUAL RETURNS WITH ADJUSTED GROSS INCCME FOR 1951, BY ADJUSTED GROSS INCCME CLASSES AND BY STATES AND TERRITCKIES: NUMBER OF RETURNS, ADJUSTED GROSS INCOffi, AND 

INCCIffi TAX LIABILITY-Con. 

[Taxable and nontaxable] 



Adjusted gross Income classes^ 
(Dollmra) 



Number of 
re turns 



Adjusted 
gross 
Income^ 



( Thouw»nd 
dollmra) 



Income 
tax 11a- 
bility'O 

(Thouiand 
dotUrii 



Number of 
ret, urns 



Adjusted 
gross 
Income' 

( Thouamnd 
dollaraj 



Income 
tax lia- 
bility" 



Number of 
returns 



Adjusted 
gross 
income' 

(Thou9mnd 
dollmra) 



Income 
tax lia- 
bility" 

( Thcumand 
dtttlmrn) 



Number of 
returns 



Adjusted 
gross 
income' 

( Thottaand 
daltara) 



Income 
iBjc lia- 
bility"' 

(Thouaand 
dollara) 



Returns with adjusted gross 
income : 

Under 11,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under i.OOO 

4,000 under 5,000' 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

b0,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

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

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

Total 



Returns with adjusted gross 
income: 

Under $1,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000* 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25 ,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

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

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

Total 



North Carolina 



North Dakota 



162,976 
239 ,97 i 
262 ,017 
168,579 
87,798 

90,662 

10,804 

4,720 

2,275 

1,345 

1,514 
693 
362 
247 
140 

111 
77 

152 
32 
19 



72,512 
89,135 
101,429 
110,612 
81,688 

100,862 
9,078 
3,258 
1,986 
1,234 

1,133 
541 
287 
185 
132 

77 
64 
145 
43 
24 

9 
10 

7 



94,184 
359, 149 

652,482 
583,018 
393,896 

578,326 

129,546 

81,237 

50,659 

36,797 

51,875 
30,901 
19,827 
15,990 
10,461 

9,373 
7,314 
18,068 
5,396 
4,198 

2,467 
2,739 
1,265 
2,399 

778 



8,529 



1,034,528 3,150,874 



944 
10,515 
29,605 
33,607 
31,689 

60,490 
19,690 
13,789 
10,542 
8,406 

13,371 
9,248 
6,711 
5,762 
4,003 

3,872 
3,166 
8,353 
2,829 
2,227 

1,176 
1,466 

665 
1,344 

396 



4,768 



31,268 
52,397 
41,053 
33,280 
18,845 

22,582 

2,602 

837 

324 

224 

202 
83 
39 

18 
11 



288,634 



17,167 
76,461 
101,067 
115,930 
84,291 

147,364 
30,925 
14,390 
7,148 
6,150 

6,839 
3,728 
2,094 
1,158 
825 

340 
374 
624 
317 



184 
2,849 
5,351 
7,256 
6,928 

17,532 
4,957 
2,618 
1,535 
1,487 

1,779 

1,208 

718 

437 

324 

163 
172 
308 
194 



371,106 
486,349 
509,182 
608,956 
512,722 

630,733 

46,077 

15,476 

8,173 

5,286 

5,659 

2,811 

1,643 

932 

610 

402 
275 
707 
219 
89 

45 
58 
25 
22 



207,101 

728,066 

1,285,334 

2,123,301 

2,294,262 

4,015,338 
548,306 
266,166 
181,761 
144,2X 

193,934 
124,936 
89,585 
60,272 
45,593 

34,044 
26,043 
84,911 
37,340 
19,949 

12,141 
19,872 
11,325 
12,872 
7,050 

4,616 
1,503 



3,207,570 12,579,855 1,550,625 



2,700 
40,446 
99,216 
130,205 
215,190 

479,823 
89,451 
52,341 
40,846 
36,279 

55,480 
41,788 
32,896 
24,011 
19,155 

15,081 
11,946 
41,989 
20,154 
11,091 

7,119 

10,686 

6,630 

8,123 

4,007 

3,256 
716 



112,685 
137,957 
142,870 
115,745 
71,761 

78,186 

8,154 

3,121 

1,491 

919 

993 
430 
293 
169 
103 

63 
55 
99 

37 
13 

7 
12 
3 
6 

1 



63,756 
208,710 
354,864 
404,822 
320,602 

503,779 
97,385 
53,774 
33,425 
25,070 

34,257 
19,235 
16,131 
10,906 
7,662 

5,759 
5,178 
11,922 
6,419 
2,893 

1,854 
3,956 
3,717 
3,476 
828 

2,558 

2,966 
3,384 



675,187 2,209,293 



810 
6,939 
15,990 
25,176 
25,350 

58,226 
15,742 
10,308 
7,477 
6,278 

9,788 
6,076 
5,984 
4,272 
3,209 

2,468 
2,360 
5,782 
3,223 
1,538 

1,165 
2,185 
2,155 
2,063 
655 

1,267 

1,448 
2,323 



Oregon 



Pennsylvania 



Rhode Island 



South Carolina 



42,711 
132,960 
254,795 
388,518 
365,383 

646,181 
108,787 
56,219 
44,953 
33,606 

38,819 
23,941 
15,658 
11,996 
9,911 

6,492 
6,146 
17,220 
7,340 
5,237 

2,422 

3,402 

3,050 

707 



586 
6,318 
16,541 
31,010 
33,301 

78,967 
17,728 
10,955 
10,025 
8,293 

10,935 
7,733 
5,580 
4,659 
4,146 

2,859 
2,688 
8,244 
3,769 
2,735 

1,407 

1,960 

1,513 

318 



1,028 



488,086 
703,741 
804,874 
873,860 
611,268 

598,658 

49,943 

18,337 

9,921 

6,182 

6,440 
3,335 
1,813 
1,091 
740 

550 
379 
824 
299 
110 

63 
52 
22 
21 
13 



574,454 2,228,677 273,303 4,180,637 15,140,296 1,797,449 



261,884 
1,054,838 
2,020,095 
3,045,050 
2,727,550 

3,771,287 
598,279 
315,236 
220,370 
168,462 

220,874 
147,885 
98,914 
70,461 
55,369 

46,505 
35,867 
98,730 
51,031 
24,551 

17,264 
17,824 
9,745 
12,943 
11,173 

9,268 
5,538 
5,091 



18,212 



3,235 
61,136 
144,393 
243,861 
247,058 

445,884 
97,137 
63,023 
50,301 
42,625 

64,222 
49,764 
37,047 
28,640 
23,391 

20,746 
16,516 
49,313 
28,087 
13,837 

10,363 
11,479 
6,293 
8,861 
7,163 

6,242 
2,958 
2,489 



47,227 
65,583 
78,966 
53,362 
40,161 

42,824 

3,379 

1,229 

672 

483 

585 
237 
137 
105 
79 

30 
25 
80 
22 

10 

6 
11 
2 



26,219 
101,186 
196,329 
184,366 
178,135 

270,921 
40,007 
21,128 
14,856 
13,198 

20,194 
10,518 
7,477 
6,300 
5,910 

2,539 
2,364 
9,734 
3,770 
2,207 

1,674 

3,732 

819 

2,643 



1,478 
2,005 



1,130,209 



411 
6,954 
14,263 
14,656 
15,806 

32,520 
6,442 
4,223 
3,491 
3,310 

5,915 
3,555 
2,784 
2,765 
2,519 

1,202 
1,094 
4,756 
2,075 
1,340 

1,047 

2,079 

596 

1,869 



731 
1,693 



138,096 



72,361 
111,535 
123,741 
74,240 
49,769 

50,034 

4,396 

2,097 

904 

567 

594 
241 
89 
70 
29 

39 

21 
41 



42,702 
169,591 
306,987 
257,631 
221,859 

314,361 
52,467 
35,089 
20,121 
15,511 

20,590 
10,639 
4,842 
4,535 
2,168 

3,305 
1,993 
4,967 
2,614 
1,664 

1,291 

1,430 

900 

1,231 



1,004 



490,304 1,500,042 



462 
5,319 
14,975 
15,781 
18,085 

34,342 
8,288 
6,577 
4,345 
3,642 

5,584 
3,478 
1,674 
1,742 
896 

1,377 
389 
2,340 
1,372 
1,003 

815 
874 
511 
658 



For footnotes, see pp. 92-94; for extent to which data are estimated, see pp. 19-21. 



86 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 13. -INDIVIDUAL RETURNS WITH ADJUSTED GROSS INCOME FOR 1951, BY ADJUSTED CBOSS INCOE CLASSES AND BY STATES AND TERRITCKIES; 

INCaiE TAX LIABILITY- Con. 

[Taxable and nontaxable] 



NUMBER OF RETURNS, ADJUSTED CROSS INCCWE, AND 



Adjusted gross Income classes^ 

(Dollars) 



Number of 
returns 



Adjusted 



( Thouaand 
dollar*) 



Income 
tax lia- 
billty^° 

(Thousand 
dollars) 



Number of 

returns 



Adjusted 
gross 
income ^ 

( Thousand 
dollar a) 



Income 
tax lia- 
bllity^° 

C Thousand 
dollar a) 



Number of 
returns 



Adjusted 
gross 

income^ 

(Thousand 
dollars) 



Income 
tax lia- 
bility ^° 

C Thousand 
dollars) 



Number of 
returns 



Adjusted 

gross 

income^ 

( Thousand 

dollars) 



Income 
tax lia- 
bility"^ 

f TTlouaand 
dallara) 



Returns with adjusted gross 
income: 

Under $1,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

i.OOO under 5,000' 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

a0,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

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

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

Total 



Returns with adjusted gross 
income : 

Under tl.OOO 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000* 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50, OM under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

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

Total 



South Dakota 



42,028 
59,969 
40,879 
35,751 
21,915 

18,080 

2,717 

717 

384 

246 

169 
61 
34 
12 

10 

3 

5 



222,991 



19,798 
34,918 
28,910 
20,579 
12,275 

12,894 

1,310 

279 

279 

112 

112 
48 

19 
18 



23,820 
87,245 
101,502 
123,015 
99,796 

116,479 
32,837 
12,026 
8,546 
6,765 

5,868 

2,719 

1,842 

756 

738 

245 

472 

1,082 

336 



626,089 



328 
3,023 
5,367 
7,817 
7,917 

13,925 
5,272 

2,191 
1,896 
1,667 

1,753 
883 
678 
298 
306 

108 
215 
554 
149 



133,240 
203,952 
188,515 
130,316 

90,139 

92,397 
9,276 
3,081 
1,880 
1,178 

1,144 
592 
34S 
193 
114 

86 

54 

152 

25 

17 



54,347 



77,776 
308,865 
465,100 
450,957 
402,267 

592,713 
110,614 
52,798 
41.786 
32,188 

39,434 
26,410 
19,057 
12,529 
8,495 

7,276 

5,117 

18,305 

4,377 

3,783 

1,635 

3,185 

419 

1,187 

1,739 

2,498 



856,721 2,690,510 



867 
10,060 
21,512 
30,772 
35,359 

67,887 
17,491 
10,178 
9,388 
8,100 

10,874 
8,555 
6,986 
4,919 
3,524 

3,156 
2,192 
8,845 
2,263 
2,150 

906 

2,031 

283 

792 

1,067 

1,389 



352,664 
431,120 
448,852 
406,759 
300,394 

357,598 
37,941 
14,207 
7,719 
4,583 

5,261 

2,604 

1,456 

943 

585 

417 
297 
645 
265 
lOO 



271,546 



196,723 

644,367 

1,120,765 

1,414,869 

1,342,248 

2,300,053 
455,071 
244,677 
172,180 
125,142 

181,189 
115,714 
79,753 
61,018 
43,594 

35,440 
28,209 
77,206 
45,160 
22,417 

16,450 
16,210 
12,175 
24,852 
7,267 

4,836 
3,729 
2,156 



2,374,600 8,793,470 1,102,785 



2,352 
24,629 
58,238 
102,085 
118,041 

272,746 
76,053 
49,832 
40,184 
32,407 

53,982 
39,990 
30,586 
24,706 
18,858 

16,214 
13,546 
38,881 
24,571 
12,516 

9,358 
8,821 
7,181 
15,019 
4,263 

3,103 
3,047 
1,576 



34,801 
38,513 
39,302 
49,739 
39,358 

34,457 

2,817 

1,140 

636 

309 

340 

117 
67 
36 



241,693 



19,445 

56,241 

97,525 

173,385 

177,320 

217,733 
33,686 
19,320 
14,326 
8,504 

11,686 
5,178 
3,671 
2,353 
1,108 

1,002 
465 

2,439 
886 
653 

253 



847,179 



Virginia 



Washington^' 



West Virginia 



10,792 
52,696 
70,883 
71,147 
54,489 

81,070 

15,805 

4,629 

6,133 

3,047 

3,828 
2,152 
1,063 
1,154 
812 

85 

569 

1,687 

478 

430 

275 
333 



384,539 



135 
2,544 
3,573 
4,035 
4,495 

8,758 

2,512 

759 

1,220 
739 

1,105 
658 
378 

402 
341 

37 
230 
841 
258 
214 

179 
205 



147,786 
224,486 
208,712 
162,904 
111,626 

122,429 

12,098 

4,244 

2,495 

1,356 

1,234 
693 
358 
169 
126 

77 
67 
136 
43 



86,453 
335,490 
517,559 
563,264 
499,451 

789,283 

143,319 

72,752 

55,658 

36,976 

42,560 

30,547 
19,563 
10,971 
9,373 

6,538 
6,357 
16,281 
7,203 
3,562 

2,398 

1,027 
1,291 
1,701 
1,772 

1,134 

2,363 



6,313 



3,271,159 



1,062 
13,565 
29,318 
39,576 
43,215 

94,549 
23,003 
13,989 

12,182 
9,043 

11,690 
9,836 
6,964 
4,243 
3,862 

2,815 
2,919 
7,777 
3,699 
2,045 

1,394 
533 
811 
856 

1,266 

787 
1,894 



3,643 



108,996 
121,804 
162,691 
201,259 
149,051 

178,912 

17,194 

5,545 

2,722 

1,531 

1,611 
884 
451 
241 
169 

103 
82 

147 
33 
21 



346,541 



953,480 



63,012 
181,308 
412,020 
705,087 
663,866 

1,152,893 
205,640 
95,361 
60,444 
41,949 

54,946 
39,273 
24,541 
15,596 
12,637 

8,760 
7,731 
17,374 
5,649 
4,646 

2,180 
3,421 
3,051 
1,876 
2,594 

1,216 

2,017 



908 
9,867 
32,055 
63,953 
63,667 

141,927 
34,607 
19,366 
13,852 

11,011 

16,371 
13,686 
9,297 
6,367 
5,542 

4,057 
3,647 
8,606 
3,158 
2,492 

1,146 
2,072 
1,490 
1,056 
1,292 

505 

974 



94,749 
115,271 
104,679 
125,705 

80,906 

59,065 

4,281 

1,675 

885 

619 

619 
227 

127 

87 



51,384 
169,317 
264,213 
440,423 
362,607 

367,549 
51,084 
28,644 
19,890 
16,941 

21,193 

10,165 

6,878 

5,602 

4,047 

3,379 
1,817 
6,807 
1,864 
2,275 

818 



589,091 1,837,849 



328 
3,028 
4,769 
9,760 
12,359 

22,064 
4,943 
3,516 
2,983 
2,005 

3,153 

1,580 

1,302 

922 

432 

432 
212 
1,160 
404 
368 

12 



75,732 



661 

6,989 

15,148 

29,400 

25,782 

41,658 
8,394 
5,725 
4,369 
4,451 

6,265 
3,494 
2,651 
2,339 
1,739 

1,547 
862 

3,458 
971 

1,341 

383 



168,267 



For footnotes, see pp. 92-94j for extent to which data are estimated, see pp, 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



87 



Table 13.-INDIVIDUAL RETURNS WITH ADJUSTED GROSS INCOME F(K 1951, BY ADJUSTED GROSS INCOME CUSSES AND BY STATES AND TERRITORIES: NUMBER OF RETURNS, ADJUSTEiJ CKOSS INCOME, AND 

INCOME TAX UABILITY-Con. 

[Taxable end nontaxable] 



Adjusted groSB income classes^ 
(Dollmrm) 



Number of 
returns 



Adjusted 
gross 
Income* 



( Thouaattd 
dot tar a) 



Income 

tax 

liability" 

(Thovaand 
dot tar a) 



Number of 
returns 



Adjusted 
gross 
income* 

( Thouaand 
doltmraj 



Income 

tax 

liability'^ 

(Thotiunml 
dollar a) 



Returns ¥dth adjusted gross Income 

Under 51,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

i,000 under 5,000* 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total 



Wyoming 



175,214 
235,107 
235,783 
237,392 
188,451 

217,258 
16,144 
5,833 
2,582 
1,714 

1,924 
896 
445 
304 
171 

117 
79 

152 
74 
27 



98,730 
349,793 
593,376 
833,833 
842,834 

1,360,459 
193,294 
99,950 
57,329 
46,583 

66,121 
39,714 
24,224 
19,678 
12,774 

9,903 

7,502 

18,251 

12,668 

5,919 

2,941 
3,686 
4,472 
1,960 



1,319,702 4,706,494 524,133 



1,183 
17,804 
42,724 
67,868 
75,413 

162,269 
31,115 
18,803 
12,182 
11,009 

17,621 

12,178 

8,315 

7,482 

5,145 

4,256 
3,331 
8,676 
6,320 
3,319 

1,631 

2,108 

2,452 

929 



15,978 
20,457 
18,431 
18,956 
9,753 

18,600 

2,099 

621 

696 

228 

222 

116 
60 
27 
23 

18 

5 

20 

1 



106,318 



9,017 
30,797 
46,158 
65,856 
44,428 

119,220 

25,348 

10,896 

15,529 

6,225 

7,555 
5,115 
3,274 
1,720 
1,729 

1,521 
476 

2,475 
176 
928 

523 

326 



399,292 



68 
1,769 
2,482 
5,031 
3,607 

14,250 
4,236 
2,116 
3,748 
1,564 

2,254 

1,821 

1,298 

707 

750 

727 

215 

1,256 

39 

429 

316 
228 



48,911 



Pot footnotes, see pp. 92-94; for extent to irtiich data are estimated, see pp. 19-21. 



88 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 14. -INDIVIDUAL RETURNS FOR 1951 WITH BUSINESS (SOLE PROPHIETOHSHIP), BY SELECTED INDUSTRIAL GROUPS; NUMBER OF BUSINESSES, TOTAL RECEIPTS FRCM BUSINESS, AND NET PROFIT 



Selected industrial groups^' 



Total 

number of 

businesses^^ 



Total 
receipts 



(Thousand 
dot tars) 



Businesses with net profit^' 



Number of 
businesses*^ 



Total 
receipts 

( Thousand 

dot tars) 

HI 



Current year 
net profit 

(Thousand 
dotlars) 



All industrial groups 

Agriculture, forestry, and fishery,*^ total.... 

Farms 

Agricultural services, hunting, and trapping. 
Fishery 



Mining and quarrying, total 

Metal and coal mining; nonmetallic mining and quarrying. 
Crude petroleum and natural gas production 

Construction, total 

General contractors 

Special trade contractors 

Contractors not allocable 



Uanufacturing,*^ total 

Food and kindred products 

Apparel and products made from fabrics 

Lumber and wood products, except furniture 

Furniture and fixtures 

Printing, publishing, and allied industries 

Stone, clay, and glass products 

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

Transportation, communication, and other public utilities, total 

Trucking and warehousing 

Other transportation 

Communication and other public utilities 



Trade, total 

Wholesale, total. 



Retail, total. 



Food 

General merchandise 

Apparel and accessories 

Furniture and house furnishings 

Automotive dealers 

Gasoline service stations 

Drug stores 

Ea ting and drinking places 

Lumber and building materials 

Hardware and farm equipment 

Liquor stores 

Antique stores and second hand stores.. 

Book and stationery stores 

Sporting goods stores and bicycle shops 

Florists 

Jewelry stores 

News dealers and newsstands 

Other retail trade 



Trade not allocable. 



Finance, insurance, and real estate, total. 



Finance 

Insurance agents, brokers, and services 

Real estate 

Combinations of real estate, insurance, loans, law offices. 



Services, total 

Hotels and other lodging places. 
Personal services, total 



Laundries, cleaners, and dyers 

Photographic studios, including commercial photography. . . 
Barber and beauty shops, including schools for operators. 

Funeral service and crematories 

Other personal services 

Business services, total 



Advertising 

Accounting, auditing, and bookkeeping. 
Otber business services 



Automobile repair services and garages. 

Miscellaneous repair services 

Amusements, total 



Motion picture (production and distribution and theaters). 
Amusements, except motion pictures 



Medical and other health services, total. 



Physicians, surgeons, oculists. . . . 

Dentists and' dental surgeons 

Other medical and health services. 



Legal services 

Educational services 

Engineering and architectural services. 
Miscellaneous services 



78 Business not allocable. 



7,339,811 

3,209,539 

3,138,611 
49,649 
19,282 

21,000 

8,794 
12,206 



53,545 

269,936 

18,829 

157,278 

U,604 

11,015 

44,457 

8,141 

24,172 

5,415 

7,223 

6,599 

262,582 

194,453 
60,940 
7,189 

1,723,534 

212,674 

1,450,471 

409,245 
72,674 
66,949 
63,632 
55,714 

159,956 
36,535 

287,281 
20,004 
31,496 
21,942 
18,519 
5,633 
8,030 
14,732 
19,239 
12,197 

146,693 

60,389 

205,077 

9,389 
73,231 
101,071 
21,385 

1,355,389 

116,187 

381,670 

68,748 
20,653 
202,770 
14,426 
75,073 

109,642 

7,372 
37,446 
64,824 

94,048 
122,404 
71,463 
5,942 
65,521 

262,731 

128,718 
75,272 
58,741 

107,330 

28,967 

28,452 

32,495 

63,102 



131,864,551 

22,947,065 

22,093,301 
708,110 
112,269 

813,839 

252,166 
561,671 



3,486,641 

5,692,019 

446,191 

6,263,630 

1,067,495 
670,996 

1,241,678 
290,998 
524,074 
193,325 
356,955 
421,434 

2,795,939 

2,214,806 
502,369 
78,764 

72,612,998 

15,966,764 

W, 086,430 

16,977,819 

2,383,283 

2,270,479 

2,489,802 

5,791,340 

5,619,684 

1,935,852 

6,608,651 

1,003,430 

1,868,086 

1,074,078 

212,715 

122,688 

U3,977 

244,185 

431,884 

134,325 

3,734,147 

3,559,804 

2,880,825 

328,928 

819,585 

1,508,417 

223,895 

U, 367,054 

1,022,938 

2,676,596 

933,493 
176,329 
890,466 
321,736 
354,572 

1,210,021 

311,758 
278,257 
620,006 

1,149,376 

864,877 

807,588 

150,200 
657,388 

4,000,841 

2,347,128 
971,130 
682,583 

859,856 

136,506 

454,709 

183,746 



558,350 



2,599,872 

2,538,208 
44,791 
15,374 



14,148 

6,579 
7,569 



47,584 

255,821 

17,454 

131,694 

11,202 
9,063 

38,580 
6,784 

21,091 
("i 
6,220 
5,438 

225,838 

165,996 
53,120 
6,722 

1,471,050 
187,938 



355,518 
62,277 
55,671 
51,261 
45,409 

139,867 
33,663 

232,650 
17,491 
26,254 
20,106 
15,037 

(") 
7,115 
11,535 
16,482 
11,694 

125,655 

50,591 

183,621 

7,479 
68,456 
88,061 
19,625 

1,215,019 

92,863 

355,475 

61,564 
16;715 
194,316 
12,636 
70,244 

100,110 

6,371 
35,276 
58,463 

83,874 
110,021 

50,633 
(69) 

46,930 

248,043 

121,980 
72,644 
53,419 

97,544 

26,057 

24,539 

25,860 

54,006 



119,897,053 



19,211,140 
623,622 
93,792 



209,228 

389,004 



3,099,759 

5,391,647 

410,357 



920, 593 
622,311 

,070,538 
260,697 
494,187 
("i 
336,018 
396,033 



1,925,731 
422,310 

71,527 

66,557,636 

14,687,073 

48,676,156 

15,641,653 

2,196,130 

2,077,097 

2,225,361 

5,266,092 

5,264,771 

1,851,593 

5,790,652 

938,824 

1,726,121 

1,025,634 

195,566 

("! 

128,144 

202,633 

407,155 

179,377 

3,444,156 

3,194,407 

2,714,518 

309,319 

804,398 

1,383,471 

217,330 

12,616,237 

844,238 

2,555,260 

868,438 
163,039 
873,574 
304,954 
345,255 

1,165,429 

302,925 
273,150 
589,354 

1,068,953 
819,549 
659,382 
(69) 
541,793 

3,952,216 

2,330,916 
967,212 
654,088 

843,584 

128,615 

403,745 

175,266 

484,932 



18,377,038 

5,365,746 

5,212,510 
117,978 
31,234 



22,888 
76,599 



1,180,142 

282,306 

836,626 

61,210 



656,525 

48,339 
58,466 

123,107 
28,979 
88,723 

("i 
51,873 
69,077 

489,988 

369,719 
101,523 
18,746 

5,037,685 

1,052,282 

3,777,137 

866,131 

173,106 

212,770 

201,973 

354,854 

366,517 

184,833 

616,813 

84,329 

137,490 

90,166 

33,005 

("i 

16,639 

26,456 

65,266 

24,528 

307,555 

208,266 

806,502 

54,990 
326,874 
339,143 

85,495 

4,619,588 
166,876 
719,698 

155,407 
40,256 

346,114 
64,179 

113,742 

357,132 

35,786 
134,121 
187,225 

203,768 
216,934 
127,794 
(69) 
106,028 
2,071,904 

1,347,099 
503,894 
220,911 

473,122 
44,932 

146,007 
91,421 

121,375 



For footnotes, see pp. 92-94; for ejctent to which data are estimated, see pp. 19-21. 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



89 



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90 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



61 a> 
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to C 



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INDIVIDUAL INCOME TAX RETURNS FOR 1951 



91 













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92 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



Table 16.-INIlIVIDnAl RETURMS FOR 1951 WITH PROFIT FRCU BUSIWESS (SOLE PROPRIETaRSHIP) , BY SELECTED INDUSIHIAL GROUPS, AND BY SIZE OF NET PROFIT: FRESUENCY DISmiBOTION OF NUMBER 

OF BUSINESSES 



Size of net proflt^*^ 
(DotUra) 



Aggregate 



11) 



Agriculture, 

forestry, 
and fishery 



(a) 



Mining and 
quarrying 



(3) 



Construc- 
tion 



W 



Uanufac- 
turing 



(61 



Transporta- 
tion, com- 
munication, 

and other 
public 

utilities 

(61 



(8) 



(»l 



Trade not 
allocable 



Finance, 

insiirance, 

and real 

estate 

(a) 



Under Jl.OOO 

1,003 under 2,000 

2,000 under 3,000 

3,0<X) under A,0(XI 

4,000 under 5,000... 

5,000 under 6,000 

6,000 under 7,000 

7,000 under 8,000 

8,0(X) under 9,000 

9,(X)0 under 10,000.. 

10,000 under 12,000. 
12,000 under 15,000. 
15,000 under 20,000., 
20,000 under 25,000. 
25,000 under 50,000., 

50,000 under 100,000, 
100,000 or more 

Total 



1,872,706 

1,591,510 

1,009,793 

593,410 

327,234 

197,247 

128, 110 

95,395 

68,609 

51,872 

74,963 
66,783 
59,348 
29,494 

41,107 

7,334 
1,187 



9C»,274 
783,728 
430,652 
208,304 
103,598 

51,192 
30,443 
21,512 
13,395 
9,309 

12,455 
9,674 
7,575 
3,555 
4,308 

777 
121 



4,474 
2,706 
1,517 
1,185 
479 

498 
297 
276 
160 
246 

402 
377 
395 
205 
634 

199 
98 



56,783 
77,579 
62,475 
43,804 
24,029 

13,961 
9,219 
6,399 
4,855 
3,849 

4,809 
4,195 
3,550 
1,975 
2,654 

615 
108 



35,148 
27,990 
16,409 
13,669 
7,239 

5,947 
3,950 
2,926 
2,825 

2,019 

2,653 
2,629 
2,693 
1,774 
2,693 

875 
255 



78,829 
62,707 
37,616 
21,939 
9,921 

5,373 
2,561 
1,595 
1,015 
699 

1,013 
738 
805 
260 
634 

113 

20 



381,345 
312,675 
249,150 
173,830 
100,918 

66,202 
40,329 
29,675 
20,804 
15,516 

22,444 
18,919 
16,691 
7,709 
12,275 

2,255 
313 



36,777 
32,396 
27,261 
20,587 
14,940 

9,833 
6,746 
5,537 
4,176 
3,792 

5,696 
5,300 
5,675 
2,834 
5,033 

1,173 
182 



331,719 
269,320 
214,380 
148,019 
82,883 

54,360 
32,034 
22,593 

15,790 
11,010 

15,683 
12,688 
10,194 
4,417 
6,400 

922 
109 



12,849 
10,959 
7,509 
5,224 
3,095 

2,009 

1,549 

1,545 

838 

714 

1,065 
931 
822 
458 
842 

160 
22 



43,079 
36,083 
22,883 
17,970 
11,986 

10,652 
8,754 
6,707 
4,394 
3,344 

5,372 
4,518 
3,375 
1,801 
2,229 

422 
52 



320,859 



131,694 



225,838 



1,471,050 



1,232,521 



183,621 18 



Size of net profit' 

(Doltara) 



Total 
services 



(12) 



Hotels 

and other 

lodging 

places 

(13) 



Personal 
services 



(H) 



Business 
services 



(IS) 



Automobile 
repair 
services 

and 
garages 

(16) 



Miscel- 
laneous 
repair 
services 

d') 



Medical 
and other 

health 
services 

(19) 



Legal 
services 



(20) 



Educa- 
tional 
services 



(21) 



Engineer- 
ing and 
archltec- 

tual 
services 

(22) 



Miscel- 
laneous 
services 



(23) 



Business 

not 
allocable 



(24) 



Under »1,000 

1,000 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,(X)0 under 6,(X)0 

6,000 under 7,000 

7,000 under 8,000 

8,000 under 9,000 

9,000 under 10,000... 

10,000 under 12,000.. 
12,000 under 15,000.. 
15,003 under 20,000.. 
20,000 under 25,000.. 
25,000 under 50,000.. 

50,000 under 100,000. 
100,000 or more 

Total 



341,325 
275,607 
180,936 
108,733 
66,736 

42,366 
31,431 
25,945 
20,633 
16,678 

25>488 
25,317 
24,025 
12,055 
15,500 

2,034 
210 



44,469 

24,847 

7,946 

6,126 

3,706 

1,571 

1,323 

622 

426 

447 

509 
364 
246 

108 
120 

30 
3 



112,193 
111,133 
67,337 
31,040 
14,569 

6,946 
3,760 
2,314 
1,620 
1,036 

1,313 
788 
772 
315 
308 

29 

2 



26,418 
21,334 
16,565 
10,005 
6,829 

3,876 
3,018 
2,728 
1,673 
1,345 

1,741 

1,587 

1,341 

657 

794 

168 

31 



19,446 
24,848 
17,399 
10 ,743 
4,343 

2,104 

1,555 

1,569 

424 

239 

386 
459 

190 
48 
108 

11 
2 



44,095 
27,583 
18,672 
9,472 
3,100 

2,109 

1,256 

1,278 

631 

327 

477 
451 
281 
165 
96 

26 
2 



21,787 

11,398 

5,164 

3,969 

2,976 

1,327 
444 
590 
794 
290 

504 
472 
324 
197 
298 

84 
15 



22,591 
23,720 
25,137 
21,414 
20,593 

16,681 
14,118 
12,244 
11,076 
9,872 

15,479 
16,708 
17,150 
8,679 
11,324 

1,191 
66 



22,258 
14,847 

13,770 
10,388 
7,044 

5,411 
3,805 
2,870 
2,860 
2,164 

3,394 
3,118 
2,632 
1,275 
1,446 

232 
30 



12,710 
6,749 
3,023 
1,122 
1,068 

536 

307 
163 
50 
58 



6,354 
3,219 
2,386 
2,940 
1,623 

1,102 

1,238 

783 

481 

470 

981 
879 
782 
389 

676 

195 

41 



9,0O4 
5,929 
3,537 
1,514 
885 

703 
607 
784 
598 

430 

640 
421 
253 
192 
286 

60 

17 



22,449 
12,435 
8,155 
3,976 
2,328 

1,056 

1,126 

360 

528 

212 

327 
421 
239 

160 
180 

44 

10 



1,215,019 



83,874 



110,021 



50,633 



248,043 



26,057 



24,539 



For footnotes, see pp. 92-94; for ertent to which data are estimated, see pp. 19-21. 



Footnotes for individual tables 



(In the tables, values In thousand dollars and percentages are rounded and, therefore, may not add to the totals) 



' Adjusted gross Income classes are based on the amount of 
adjusted gross Income reported on each return ( see note 2 ) ; re- 
turns with adjusted gross deficit are designated "No adjusted gross 
Income" without regard to the amount and appear as a separate 
class. 

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

' Tax liability In this table Is the total tax liability, that is. the 
combined Income tax and self-employment tax. The Income tax 
Is reduced by the allowable tax credits, reported on returns with 
Itemized deductions, for tax paid at source on Interest from tax- 
free covenant bonds and for Income tax paid to a foreign country 
or possession of the United States. 

• This class includes nontaxable returns with adjusted gross In- 
come exceeding the designated class limit. 

' Returns with no adjusted gross Income are returns showing 
adjusted gross deficit, that is, returns on which the deductions 
allowable for the computation of adjusted gross Income exceed 
the gross income. (See note 2.) 



" Less than 0.05 percent. 

' Not computed. 

« Adjusted gross deficit. 

' Adjusted gross Income less adjusted gross deficit. 

'» Salaries and wages Include annuities, pensions, and retirement 
pay reported in the schedule for salaries, but, in adjusted gross 
income classes under $5,000, exclude wages not exceeding $100 per 
return from which no tax was withheld, reported as other income 
on Form 1040A. (See note 28.) 

" Number of returns with adjusted gross Income under $5,000 
excludes returns. Form 1040A, with this source of income. (See 
note 27.) 

'= Dividends, foreign and domestic, exclude dividends received 
through partnerships and fiduciaries and, in adjusted gross Income 
classes under $5,000, dividends not exceeding $100 per return re- 
ported as other Income on Form 1040A (see note 28) . 

" Interest received includes interest on bonds, notes, mortgages, 
bank deposits, savings accounts, and taxable and partially tax- 
exempt Government obligations, as well as partially tax-exempt 
Government interest received through partnerships and fiduciaries, 
but, in adjusted gross income classes under $5,000, excludes Interest, 
not exceeding $100 per return reported as other Income on Form 
1040A. (See note 28.) 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 



93 



Footnotes for indii'iclual tablis — Continued 



" Income from annuities and pensions Is only the portion of 
amoiints received during the year, which Is to be Included in 
gross Income. Amounts received to the extent of 3 percent of 
the total cost of the annuity are reported as Income annually, 
until the aggregate of amounts received and excluded from gross 
Income In this year and prior years equals the total cost. There- 
after, the entire amount received Is taxable and must be Included 
In gross Income. Annuities, pensions, and retirement pay upon 
which a tax Is withheld may be reported In salaries and wages. 

"^ Rents and royalties net profit is the combined profit from these 
two sources, neither of which Is reported separately. Deductions 
against gross rents and gross royalties received are allowable for 
taxes. Interest, repairs, depreciation, depletion, and other expenses 
pertaining to the respective Income. A net loss from either source 
offsets net profit of the other; the net profit reported Is the com- 
bined result. 

'« Rents and royalties net loss Is the combined loss from these 
two sources, neither of which Is reported separately. Allowable 
deductions for taxes. Interest, repairs, depreciation, depletion, and 
other expenses pertaining to the respective Income exceed the 
gross rents and gross royalties received. A net profit from, either 
soxu-ce offsets net loss of the other; the net loss reported by the 
taxpayer Is the combined result. 

" Business net profit Is the net result of all sole proprietorship 
operations carried on by the taxpayer, the combined result of which 
Is a net profit. A net loss from one business activity offsets the 
net profit of another. 

Deductions from total receipts from business are allowed for 
expenses of doing business, such as cost of merchandise sold, em- 
ployees' salaries. Interest, taxes, rent, repairs, depreciation, obso- 
lescence, depletion, bad debts, and losses on business property. 
(Net operating loss deduction Is not reported as a business deduc- 
tion for 1951; It Is now a component part of adjusted gross Income 
or deficit.) 

" Business net loss Is the net result of all sole proprietorship 
operations carried on by the taxpayer, the combined result of 
which Is a net loss. A net profit from one business activity offsets 
the net loss of another. Deductions allowable against gross re- 
ceipts from business are mentioned In paragraph 2, note 17. 

■» Partnership net profit excludes partially tax-exempt Interest 
on Government obligations and net gain or loss from sales of capi- 
tal assets. 

2» Partnership net loss excludes partially tax-exempt Interest on 
Goverrunent obligations and net gain or loss from sales of capital 
assets. 

='Net operating loss deduction reported In the current year Is 
only that portion of net operating loss from business, profession, 
and partnership, sustained after January 1, 1948. which Is not ab- 
sorbed by the required carrybacks and carryovers Into years prior 
to 1951. 

^ Net gain from sales or exchanges of capital assets is the net 
gain reported In adjusted gross Income. It Is the result of com- 
bining net short- and long-term capital gain and loss and any 
capital loss carryover from the years 1946-50, Inclusive, not previ- 
ously deducted. 

Sales of capital assets Include worthless stocks, worthless bonds 
If they are capital assets, nonbusiness bad debts, certain distribu- 
tions from employees' trust plans, and each participant's share of 
net short- and long-term capital gain and loss received through 
partnerships. 

" Net loss from sales or exchanges of caplta.1 assets Is the allow- 
able loss used In computing adjusted gross Income. It Is the result 
of combining net short-and long-term capital gain and loss and 
any capital loss carryover from the yeans 1946-50. Inclusive, not 
previously allowed. Deduction for the loss, however, Is limited to 
the amount of such loss, or to the net Income (adjusted gross In- 
come If tax Is determined from the tax table) computed without 
regard to gains and losses from sales of capital assets, or to $1,000, 
whichever Is smallest. (Also see par. 2, note 22.) 

^ Net gain from sales or exchanges of property other than capi- 
tal assets Is that from the sales of ( 1 ) property used In trade or 
business of a character which Is subject to the allowance for de- 
preciation. (2) obligations of the United States or any o-' its pos- 
sessions, a State or Territory or any political subdivision thereof, 
or the District of Columbia, Issued on a discount basis and payable 
without Interest at a fixed maturity date not exceeding 1 year 
from date of Issue, (3) real property used In trade or business, and 
(4) certain copyrights or artistic compositions. 

"Net loss from sales or exchanges of property otner than capital 
assets Is the net loss from sales of property listed In note 24. 

'• Income from estates and trusts Is the current earnings credited 
or paid to the taxpayer as beneficiary under an estate or a trust. 
The amount of such Income reported excludes partially tax-exempt 
Interest on Government obligations. 

" Number of returns In adjusted gross Income classes under $5,000 
Includes 581,354 returns. Form 1(H0A, showing other Income con- 
sisting of wages not subject to withholding, dividends, and Interest 
not exceeding in total $100 per return. 



=" Miscellaneous Income Includes alimony received, prizes, re- 
wards, sweepstakes winnings, gambling profits, recoveries of bad 
debts and Insurance received as reimbursement for medical ex- 
penses If deduction for either was taken In the prior year, and 
taxable Income not elsewhere tabulated. Also. In adjusted gross 
Income classes under $5,000, there are Included $27,094,000 of 
wages not subject to withholding, dividends, and Interest, not 
exceeding In total $100 per return, reported as other Income on 
returns. Form 1040A. 

'• Amount of exemption, allowed for purposes of normal tax and 
surtax. Includes a per capita exemption of $600 for the taxpayer, 
his spouse and each dependent, together with additional exemp- 
tions, for the taxpayer and/or spouse, of $600 if blind and $600 
If 65 years of age or more. 

" Income tax liability Is the combined normal tax and surtax 
or the alternative tax after tax credits for Income tax paid at 
source on Interest from tax-free covenant bonds and for Income 
tax paid to a foreign country or possession of the United States. 
Such credits are allowed only on returns with Itemized deductions. 

" Self -employment tax Is levied on the net earnings from self- 
employment and Is Independent of the Income tax liability. It 
Is Imposed regardless of the amount of Income (or deficit) subject 
to Income tax. 

'- Tax withheld Includes the over withholding of social security 
tax. that Is, the excess over the maximum tax of $54, withheld 
because the taxpayer worked for more than one employer. 

" Number of returns (Form 1040) with payment on 1951 declara- 
tion of estimated tax Includes returns showing cash payment only, 
returns showing only a credit for overpayment of prior year tax, 
and returns showing both. 

" Payments on 1951 declaration of estimated tax, reported by 
the taxpayer on Form 1040. Include the credit for overpayment 
of prior year Income tax. as well as the aggregate cash payments 
made on the 1951 declaration, Form 1040-ES. 

"" Returns classified as returns with Itemized deductions are 
long-form returns. Form 1040, on which nonbusiness deductions 
are Itemized; long-form returns. Form 1040. without deductions 
(standard or Itemized); and all returns with no adjusted gross 
Income whether or not deductions are Itemized. 

=• Total deductions are the sum of the allowable deductions for 
contributions. Interest paid, taxes, medical and dental expenses, 
losses from fire, storm, or other casualty, or from theft, and other 
authorized deductions against adjusted gross Income. 

" Net Income reported on long-form returns. Form 1040, which 
have adjusted gross Income In excess of itemized deductions. Re- 
turns with net Income under $600 occur among taxable returns be- 
cause of the self -employment tax. 

"Returns with net deficit occur among taxable rettirns for 1951, 
because of the self-employment tax. This tax Is levied on the net 
earnings from self-employment regardless of the amount of net 
Income (or deficit) subject to Income tax. 

'» Net deficit, reported on returns. Form 1040, classified as re- 
turns with Itemized deductions, consists of adjusted gross deficit 
on short-form returns and net deficit on long-form returns re- 
sulting from the combination of adjusted gross deficit and Itemized 
deductions or from the excess of Itemized deductions over the 
adjusted gross Income. 

" Nontaxable returns are returns without taxable self-employ- 
ment earnings which show (1) adjusted gross deficit, or (2) ad- 
Justed gross Income which Income when reduced by deductions 
(Standard or Itemized) and exemptions results In no Income tax 
liability, or (3) a foreign tax credit that eliminates the Income tax. 

" Number of returns Is subject to sampling variation of more 
than 100 percent. The number of returns and data associated with 
such returns are not shown since they are considered too unreli- 
able for general use; however, they are Included In totals. For 
description of sample, see pp. 19-21. 

*= Less than $500. 

" Other Income comprises, for returns Form 1040A, wages not 
subject to withholding, dividends, and interest, reported In one 
sum but not exceeding In total $1(X) per return; and, for returns 
Form 1040, other Income is the amount of Income resulting from 
a combination of profit or loss from rents and royalties, from busi- 
ness, from sales of property, and from partnerships, together with 
the net operating loss deduction and Income from annuities, es- 
tates and trusts, and miscellaneous sources. 

" Other loss, occurring only on Form 1040. Is the amount of loss 
resulting from a combination of profit or loss from rents and royal- 
ties, from business, from sales of property, and from partnerships, 
together with the net operating loss deduction and Income from 
annuities, estates and trusts, and miscellaneous sources. 

" Average Income tax Is based on Income tax liability only; eelf- 
employment tax is not included. The Income tax base is after the 
tax credits for tax paid at source and tax paid to foreign countries 
or possessions of the United States, allowed only to taxpayers who 
Itemize deductions. 



94 



INDIVIDUAL INCOME TAX RETURNS FOR 1951 

Footnotes ^or individual tables — Continued 



'" In this section of the table, returns with only self-employment 
tax are tabulated in their proper adjusted gross income classes 
regardless of the grouped class, $10,000 or more, in the section for 
returns with only self-employment tax. 

" Returns with normal tax and siirtax are returns on which the 
regular combined normal tax and surtax (including the optional 
tax paid in lieu thereof) is reported, whether or not such returns 
also show a self-employment tax. 

" Returns with alternative tax are returns wherein the net in- 
come includes a net long-term capital gain or an excess of net long- 
term capital gain over net short-term capital loss and the alterna- 
tive tax is less than the regular normal tax and surtax on net in- 
come which includes all net gain from sales of capital assets. Such 
returns may or niay not have a self -employment tax. (Alternative 
taj{ is not effective on returns with surtax net income under 
$16,000.) 

" Returns with only self-employment tax are returns which have 
no income tax liability but which, nevertheless, do have the inde- 
pendently imposed self -employment tax on net earnings from self- 
employment, irrespective of other income or loss. 

■"' The three classifications for taxpayment status as well as the 
various types of taxpayments are fully explained on pages 14-15. 

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

^- Separate returns of husbands and wives include community 
and noncommunity income returns filed separately by husband 
and wife; but exclude Joint returns. Form 1040A, wherein the col- 
lector determined the tax on the basis of separate incomes of hus- 
band and wife. Unequal numbers of returns for men and for 
women are the result of insufficient information to identify returns 
of married persons and the use of samples as a basis for compiling 
statistical data. 

" Number of exemptions for age and blindness is the number of 
additional exemptions allowed the taxpayer and his spouse on a 
Joint return, for age 65 or over and for blindness. 

" Number of exemptions other than age or blindness is the num- 
ber of per capita exemptions for each taxpayer and each dependent 
and includes the per capita exemption for the spouse on a Joint 
return. (This is the same basis that was used for a similar fre- 
quency distribution in former years.) 

'' Returns with normal tax, surtax, or alternative tax include 
all returns with Income tax liability whether or not there is also 
a self -employment tax. (See notes 47 and 48.) 

" Surtax net income classes correspond to the surtax net income 
brackets. To provide for split-income, classes for Joint returns 
are double the range of those for other returns. 

" Surtax net income is the amount of net income in excess of 
the credit for exemptions. 

'^ Returns with net loss from sales of capital assets are returns. 
Form 1040, that have a deduction from gross income on account 
of a statutory capital loss arising from sales and exchanges of 
capital assets and the allowable capital loss carryover. (Refer to 
note 23.) 

"* Returns with net gain from sales of capital assets are returns. 
Form 1040, on which the adjusted gross income includes a statutory 
gain derived from current year sales and exchanges of capital 
assets combined with capital loss carryover. (Refer to note 22.) 

*• 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 amovmt reported Includes 
such gain or loss received through partnerships. 



" Long-term applies to gains and losses from sales or exchanges 
of capital assets held more than 6 months and 50 percent of the 
recognized gain or loss thereon is taken into account in computing 
net long-term capital gain or loss. The amount reported includes 
such gain or loss received through partnerships. 

'- Capital loss carryover reported on the 1951 returns Is a com- 
bination of the 1950 net capital loss and the remaining capital 
loss carryovers from. 1946-49, not offset by net capital gains of the 
succeeding years 1947-50. A net capital loss of any year, to be 
used as a capital loss carryover, is the excess of current year capital 
losses over the sum of (1) current year capital gains and (2) the 
smaller of $1,000 or current year net income (adjusted gross income, 
if tax is determined from tax table) computed without regard to 
capital gains and losses. A net capital loss may be carried forward 
as a short-term capital loss for 5 succeeding years to the extent 
not previously eliminated. 

" This excess is the approximate amount subject to the 50 per- 
cent alternative 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 
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 no short-term gain or loss but a carryover was used to deter- 
mine the excess long-term gain. 

" Data for Washington include data for returns from Alaska. 

■" Business activity of the sole proprietor is classified according 
to the description given by the taxpayer. If the taxpayer is en- 
gaged in more than one kind of business, each kind is classified 
independently for its respective industrial activity. 

" The number of businesses is the actual number of different 
kinds of businesses reported. Where the sole proprietor operates 
two or more businesses of the same kind, they are counted as one 
business. In case of a community property return where the busi- 
ness income is divided between spouses, the business is counted 
only once. 

"' For businesses with net profit for which no schedule is sub- 
mitted, the amount of net profit is tabulated both as total receipts 
and as net profit. 

"* An industrial subgroup is not shown when the number of 
returns with business in the subgroup is subject to sampling 
variation of more than 30 percent, since these data are considered 
too unreliable for general use. However, data for the subgroup 
thus omitted are included in the total for its respective Industrial 
group. For description of sample, see pp. 19-21. 

" Businesses with net profit are not shown separately when the 
number of returns In the subgroup is subject to variations of 
more than 30 percent, since these data are considered too un- 
reliable for general use. However, data thus omitted are Included 
in the total for the subgroup as well as in the total for its respective 
industrial group. For description of sample, see pp. 19-21. 

™ Size of total receipts is based on the amount of receipts from 
each kind of business owned. In case of business with net profit 
which has no supporting schedule, net profit is substituted for 
total receipts. 

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

" Size of net profit is based on the amount of current year net 
profit from each kind of business owned by the taxpayer. (Net 
operating loss deduction is not a business deduction on 1951 
schedule.) 

" Data for taxable returns In this section of the table include 
36,741 returns with net gain from sales of capital assets which have 
self-employment tax only; however, these returns are not shown 
as a separate category. 



HISTORICAL TABLES 
INDIVIDUAL RETURNS, 1944-51 



(For historical data prior to 1944, see Statistics of Income for 1949, 

pp. 196-226) 

Page 

1 7. Number of returns by major characteristics, adjusted gross income 

and deficit, and tax 96 

18. Number of returns with income tax liability, adjusted gross income, 

income tax, average tax, and effective tax rate — by adjusted 
gross income classes 97—98 

1 9. Sources of income by type 99 

20. Selected sources of income by adjusted gross income classes 100—101 

21. Deductions from adjusted gross income by type 102 

22. Number of returns with adjusted gross income, adjusted gross 

income, and income tax — by States and Territories 103-105 



95 



96 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



Table 17.-INDnrniUAL RETURNS: mUBEB OF RETURNS BY MAJOR CHARJICTERISTICS, ADJUSTED CKOSS INC(ME AND DEFICIT, AND TAX, 194i-1951 



Number of returns , total 

Returns with adjusted gross Income, total.... 

Taxable returns 

Nontaxable returns 

Returns with no adjusted gross income, total^ 

Returns with only self-employment tax 

Nontaxable returns 

Nimiber of— 

Taxable returns 

Nontaxable returns *. 

Returns with itemized deductions^ 

Taxable 

Nontaxable 

Returns with standard deduction^ 

Taxable 

Nontaxable 

Number of returns by source of Income: 

Positive income : 

Salaries, wages, commissions 

Dividends* 

Interest* 

Annuities 

Inccme from fiduciaries 

Business profit 

Partnership profit 

Net gain from sales of capital assets 

Net gain from sales of other property 

Rents and royalties profit 

Other income' 

Losses: 

Business loss 

Partnership loss 

Net loss from sales of capital assets 

Net loss from sales of othsr property 

Rents and royalties loss 

Net operating loss deduction^ 

Amount of adjusted gross inccme, total'' 

Taxable returns 

Nontaxable returns 

Amount of adjusted gross deficit, total'' 

Returns with only self-employment tax 

Nontaxable returns 

Amount of tax liability, total 

Income tax^ 

Self-employment tax' 



55,447,009 

55,042,597 
42,636,797 
12,405,800 

404,412 

11,813 

392,599 



42,648,610 
12,798,399 

11,581,696 

10,212,822 

1,368,874 

43,865,313 
32,435,788 
11,429,525 



48,538,699 

4,038,391 

4,824,056 

598,330 

432,106 

5,950,484 
1,692,545 
2,132,037 
100,765 
3,835,620 
2,353,892 



1,047,713 
219,839 
582,413 
180, 335 
977,980 
30,570 



52,655,564 
38,186,682 
14,468,882 

404,534 

404,534 



38,186,682 
14,873,416 

10,320,298 
8,724,546 
1,595,752 

42,739,800 
29,462,136 
13,277,664 



46,147,211 

3,668,423 

4,410,271 

525,514 

387,298 

5,876,922 
1,872,550 
1,895,963 
117,067 
3,727,762 
2,278,576 



988,465 
250,928 
668,038 
182,540 
899,337 



51,301,910 
35,628,295 
15,673,615 

512,2U 

512,214 



35,628,295 
16,185,829 

9,691,340 
7,899,061 
1,792,279 

42,122,784 
27,729,234 
14,393,550 



44,167,831 

3,656,582 

4,714,567 

545,768 

353,347 

5,817,827 
1,971,001 
1,439,221 
123,254 
3,606,363 
2,288,711 



896,247 
278,292 
697,010 
160,209 
873,636 



52,072,006 

51,745,697 
36,411,248 
15,334,449 

326,309 

326,309 



36,411,248 
15,660,758 

8,828,927 
7,297,843 
1,531,084 

43,243,079 
29,113,405 
14,129,674 



45,000,595 

3,321,922 

3,963,527 

377,317 

328,386 

6,387,370 
1,636,218 
1,694,230 
136, 132 
3,174,410 
2,012,844 



820,474 
173,721 
586,123 
103,112 
821,073 



55,099,008 

54,799,936 
41,578,524 
13,221,412 

299,072 

299,072 



41,578,524 
13,520,484 

10,401,107 
8,990,964 
1,410,143 

44,697,901 
32,587,560 
12,110,341 



47,657,623 

3,448,646 

3,885,126 

329,518 

319,118 

6,266,638 
1,902,081 
1,866,853 
121,431 
3,163,086 
2,079,988 



774,649 
183,111 
610,349 
98,030 
852,354 



52,816,547 

52,600,470 
37,915,696 
14,684,774 

216,077 

216,077 



37,915,696 
14,900,851 

8,753,179 
7,566,176 
1,187,003 

44,063,368 
30,349,520 
13,713,848 



45,699,845 

3,306,931 

3,636,477 

308,957 

328,605 

6,301,650 
1,584,734 
2,244,938 
137,267 
3,106,963 
2,038,630 



642,131 
115,186 
502,457 
85,473 
770,224 



49,932,783 

49,750,991 

42,650,502 

7,100,489 

181,792 

181,792 



42,650,502 
7,282,281 

8,478,590 
7,800,550 

678, o;o 

41,454,193 
34,849,952 
6,604,241 



43,888,743 

4,952,101 

275,423 
291,859 

5,276,269 
1,421,871 
1,671,192 
83,288 
3,125,981 
1,853,076 



570,572 
108,247 
391,561 
79,707 
692,692 



46,919,590 

42,354,468 

4,565,122 

191,905 

191,905 



42,354,468 
4,757,027 

8,428,375 

7,733,524 

694,851 

38,683,120 
34,620,944 
4,062,176 



40,916,000 

4,822,003 

258,638 
298,387 

5,595,027 
1,105,731 
1,040,701 
96,668 
3,302,449 
2,042,196 



539,410 
74,326 

432,454 
78,090 

678,028 



(The>u»mnd dollara) 



203,097,033 

185,171,964 

17,925,069 

760,548 
23,912 
736,636 

24,439,073 

24,227,780 

211,293 



179,874,478 
158,545,122 
21,329,356 

726,202 



18,374,922 
18,374,922 



161,373,205 
138,566,406 
22,806,799 



14,538,U1 
14,538,141 



164,173,861 
142,056,885 
22,116,976 



657,847 



15,441,529 
15,441,529 



150,295,275 
135,301,876 
14,993,399 

559,193 

559,193 

18,076,281 
18,076,281 



134,330,006 
118,050,027 
16,279,979 

247,206 

247,206 

16,075,913 
16,075,913 



120,301,131 

117,561,661 

2,739,470 



17,050,378 
17,050,378 



116,714,736 

114,761,385 

1,953,351 

249,771 



16,216,401 
16,216,401 



For footnotes, see pp. 106^107. 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



97 



Table 18. -INDIVIDUAL RETURNS WITH DfCaiE TAX LIABILITY: HUMBEB OF RETURNS, ADJUSTB) GROSS INCOIE, INCCIil TAX, AVERAOE TAX.AND EFTECTIVE TAX RATE, BY ADJUSTED GROSS DICCIIE CLASSES, 

1944-1951 



Adjusted gross Income classes^ 

(Doltart) 



Number of returns 



J5CX) under 1,000 

600 uraier 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000... 

150,000 under 300,000... 
300,000 under 500,000... 
500,000 under 1,000,000. 
1,000,000 or mare 

Total 

J500 under 1,000 

600 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000... 

150,000 under 300,000... 
300,000 under 500,000... 
500,000 under 1,000,000. 
1,000,000 or more 

Total 

1500 under 1,000 

600 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000... 

150,000 under 300,000. . . 
300,000 under 500,000... 
500,000 under 1,000,000. 
1,000,000 or nore 

Total 

1500 under 1,000 

600 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000... 

150,000 under 300,000... 
300,000 under 500,000... 
500,000 under 1,000,000. 
1,000,000 or more 

Total 



1,610,092 
2,754,588 
3,115,581 
3,814,784 

4,178,241 
8,858,530 
6,949,135 
8,699,138 
831,819 

295,919 

154,766 

243,530 

67,447 

12,045 

6,701 

1,212 

523 

171 



41,594,222 



1,570,113 
2,663,366 
3,333,412 
4,1J2,168 

4,585,740 
8,668,606 
5,740,400 
6,114,699 
679,114 

256,019 

139,837 

220, 107 

62,689 

11,564 

6,716 

1,290 

623 

219 



1,538,868 
2,742,856 
3,385,746 
4,418,528 

4,750,944 
8,076,430 
4,727,478 
4,837,794 
581, 572 

220,420 
116 ,446 
171,261 
46,130 
8,028 

4,520 
775 
379 
120 



1,526,161 

2,619,795 
3,628,233 
4,683,599 

4,9U,112 
8,280,683 
4,880,174 
4,666,206 
599,545 

236,438 

122,221 

185,076 

52,725 

9,619 

5,145 
952 
415 
149 



4,178,487 
5,660,010 
6,439,111 

6,171,703 
8,695,846 
3,818,891 
2,837,585 
486,961 

201,300 
102,386 
146,782 
38,049 
6,353 

3,417 
658 
302 
114 



35,628,295 36,411,248 41,578,524 37,915,696 



3,153,212 

4,744,514 
5,928,686 
6,072,182 

5,310,256 
6,677,207 
2,757,501 
2,331,853 
452,271 

192,540 
100,361 
145,231 
39,101 
6,373 

3,339 

652 
323 
94 



7,041,008 
7,175,731 
6,348,181 

5,252,169 
6,737,442 
2,612,825 
1,885,471 
353,346 

155,308 
83,229 

120,220 

33,495 

5,530 

2,871 
528 
258 
71 



42,650,502 



6,989,931 
6,863,662 
6,000,454 

5,301,072 
6,918,693 
2,816,977 
1,834,433 
298,478 

129,466 
67,537 

100,467 
28,963 
4,873 

2,581 

473 

221 

62 



42,354,468 



Adjusted gross income' (Thouaand dollar*) 



1,354,605 
3,452,761 
5,446,167 
8,578,144 

11,530,006 
30,946,234 
31,016,829 
55,838,698 
9,923,727 

5,078,155 
3,447,638 
8,207,317 
4,500,312 
1,440,965 

1,334,049 
453,649 
349,694 
344,640 



183,243,590 



1,310,810 
3,381,544 
5,818,935 
9,290,893 

12,652,390 
30,154,986 
25,557,691 
39,046,068 
8,148,940 

4,396,990 
3,110,483 
7,425,461 
4,192,517 
1,386,519 

1,335,847 
482,179 
419,462 
433,407 



158,545,122 



1,289,971 
3,474,249 
5,925,589 
9,926,073 

13,084,856 
28,027,897 
21,029,837 
30,970,696 
6,971,830 

3,783,153 
2,587,715 
5,763,891 
3,074,224 
961,006 

895,192 
289,204 
254,332 
255,509 



1,272,455 

3,347,031 
6,347,058 
10,528,563 

13,535,912 
28,714,750 
21,709,135 
29,818,294 
7,200,668 

4,054,251 
2,717,601 
6,237,807 
3,516,082 
1,153,456 

1,017,684 
353,350 
274,704 
258,272 



138,566,406 142,056,885 135,301,876 



2,152,Ul 

5,295,621 

9,974,180 
14,507,256 

16,951,476 
29,914,610 
16,917,330 
18,433,619 
5,870,665 

3,455,452 
2,276,347 
4,923,479 
2,525,752 
759,938 

678,000 
249,255 
201,811 
214,946 



2,425,223 

6,021,539 
10,435,174 
13,659,829 

14,545,694 
22,924,649 
12,205,197 
15,288,504 
5,460,356 

3,306,371 
2,232,572 
4,885,091 
2,593,410 
761,223 

660,887 
243,268 
216,896 
184,145 



8,839,562 
12,537,887 
14,236,038 

14,394,603 
23,142,517 
11,541,980 
12,273,236 
4,267,146 

2,668,955 
1,853,715 
4,052,666 
2,232,799 
661, 4&1 

569,597 
202,032 
169,744 
123,364 



U7, 561, 661 



3,923,819 

8,747,412 
11,988,824 
13,454,630 

14,530,659 
23,773,010 
12,432,205 
11,735,065 
3,602,112 

2,224,022 
1,504,311 
3,388,703 
1,926,020 
584,702 

510,236 
177,025 
U9,017 
109,611 



114,761,385 



Income tax liability* (Thouwmnd datlmra) 



50,542 
241,320 
461,740 
721,975 

998,321 
2,728,262 
2,919,638 
6,607,556 
1,594,410 

978,921 

759,746 

2,305,428 

1,778,160 

687,725 

709,032 
259,899 
211,452 
213,653 



24,227,780 



40,337 
197,079 
413,125 
647,870 

890,984 
2,177,241 
2,043,783 
3,983,698 
1,157,379 

757,996 

615,381 

1,887,944 

1,517,006 

613,196 

668,220 
263,252 
239,881 
260,550 



18,374,922 



38,437 
191,102 
394,473 
650,080 

875,700 
1,919,402 
1,609,178 
3,039,306 

951,897 

625,709 

491,165 

1,401,017 

1,062,365 

407,379 

430,870 
155,141 
148,465 
146,459 



37,706 

187,415 
435,023 
704,573 

914,648 
1,990,235 
1,687,046 
2,960,914 
1,002,044 

684,138 

526,578 

1,555,194 

1,247,160 

503,298 

503,445 
194,535 
155,866 
151,715 



99,608 

387,787 

844,726 

1,291,807 

1,510,628 
2,767,106 
1,761,421 
2,550,665 
1,172,385 

850,451 

656,648 

1,788,766 

1,186,450 

411,090 

394,900 
1A7,832 
122,749 
131,263 



18,076,281 



U2,705 

432,817 

848,468 

1,142,625 

1,227,337 
2,099,586 
1,277,523 
2,160,867 
1,105,837 

824,524 

652,023 

1,800,013 

1,223,315 

410,973 

376,701 
142,808 
127,671 
110,117 



16,075,913 



575,916 
1,071,730 
1,344,942 

1,424,862 
2,569,494 
1,507,599 
2,119,569 
1,025,393 

775,181 

619,816 

1,669,629 

1,156,298 

387,962 

350,103 
123,617 
109,962 
79,900 



17,050,378 



584,939 
1,026,126 
1,264,429 

1,455,234 
2,662,163 
1,626,139 
1,997,510 
866,922 

647, 519 

505,473 

1,412,266 

1,021,998 

360,446 

337, 501 
121,513 
103,804 
76,058 



Average inccnie tax per taxable retum^^ fOoii*r«j 



31 
88 
W8 
189 

239 

308 

420 

760 

1,917 

3,308 
4,909 
9,467 
26,364 
57,096 

105,810 

214,438 

401,306 

1,249,433 



582 



26 
74 
124 
157 

194 
251 
356 
651 
1,704 

2,961 
4,401 
8,577 
24,199 
53,026 

99,497 

204,071 

385,042 

1,189,726 



4S1 



25 

70 
117 
147 

184 
238 
340 
628 
1,637 

2,839 
4,220 
8,181 
23,030 
50,745 

95,325 

200,182 

391,728 

1,220,492 



408 



72 
120 
150 

186 
240 
346 
635 
1,671 

2,894 
4,308 
8,403 
23,654 
52,323 

97,851 

204,343 

375,581 

1,018,221 



424 



93 
U9 
201 

245 
318 
461 
899 
2,408 

4,225 
6,413 
12,187 
31,182 
64,708 

115,569 
224,669 
406,454 
,151,430 



435 



91 
U3 
188 

231 
3U 
463 
927 
2,445 

4,282 
6,497 
12,394 
31,286 
64,487 

112,819 
219,031 
395,266 

1,171,457 



424 



82 
149 
212 

271 

381 

577 

1,124 

2,902 

4,991 

7,447 
13,838 
34,522 
70,156 

121,945 

234,123 

426,209 

1,125,352 



400 



84 
150 
211 

275 

385 

577 

1,089 

2,904 

5,001 

7,484 

14,057 

35,286 

73,968 

U0,764 

256,899 

469,701 

1,226,742 



383 



For footnotes, see pp. 106-107, 



98 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



Table IS.-IMDIVIDUAL RETURNS WITH INCOME TAX LIABILITY: NIMEER OF RETURNS, ADJUSTED GROSS INCOME, INCOME TAX, AVERAGE TAX, AND EFFECTIVE TAX RATE, BY ADJUSTED GROSS INCOME CLASSED 

19W-I951 - Continued 



Adjusted gross Income classes^ 

(Dallara) 



1949 



1947 



$500 under 1,000 

600 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 mider 100,000 

100,000 under 150,000. . . 

150,000 under 300,000... 
300,000 under 500,000... 
500,000 under 1,000,000. 
1,000,000 or more 

Total 



3.7 
7.0 
8.5 
8.4 



9.4 

11.8 
16.1 

19.3 
22.0 
28.1 
39.5 

47.7 

53.1 
57.3 
60.5 
62.0 



U.2 



Effective income tax rate (income tax as percent of adjoated groas 



3.1 

5.8 
7.1 
7.0 

7.0 
7.2 
8.0 
10.2 
14.2 

17.2 
20.0 
25.4 
36.2 
44.2 

50.0 
54.6 
57.2 
60.1 



11.6 



3.0 
5.5 
6.7 
6.5 

6.7 
6.8 
7.7 
9.8 
13.7 

16.5 
19.0 
24.3 
34.6 
42.4 

43.1 
53.6 
58.4 

57.3 



10.5 



5.6 
6.9 

6.7 

6.8 
6.9 
7.8 
9.9 
13.9 

16.9 
19.4 
24.9 
35.5 
43.6 

49.5 
55.1 
56.7 
58.7 



10.9 



7.3 
8.5 
8.9 



9.3 
10.4 
13.8 
20.0 

24.6 
28.8 
36.3 
47.0 
54.1 

58.2 
59.3 
60.3 
61.1 



13.4 



7.2 

8.1 
8.4 

8.4 
9.2 
10.5 
14.1 
20.3 

24.9 
29.2 
36.8 
47.2 
X.O 

57.0 
58.7 
58.9 
59.8 



13.6 



6.5 
8.5 
9.4 

9.9 
11.1 
13.1 
17.3 
24.0 

29.0 
33.4 
41.2 
51.8 
53.7 

61.5 
61.2 
64.8 
64.3 



14.5 



6.7 
8.6 
9.4 

10.0 
11.2 
13.1 
17.0 
24.1 

29.1 
33.6 
41.7 
53.1 
61.6 

66.1 
68.6 
69.7 
69.4 



14.1 



For footnotes, see pp. 106-107. 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



99 



Tabid 19 INDIVIDUAL BZTURNS: SOURCES OF INCCWE BY TYPE, 19U-1951 



Sources of income 



(Thouamnd doltarmj 



Returns irith adjusted gross income; 

Positive income: 

Salaries, wages, commissions'^ 

Dividends'* 

Interest" 

Annuities" 

Income from fiduciaries" 

Business profit'* 

Partnership profit" 

Net gain from sales of capital assets^''. 
Net gain from sales of other property^'. 

Rents and royalties profit^^ 

Other income^' 

Total 

Losses; 

Business loss^* 

Partnership loss^' 

Net loss from sales of capital assets^^ 
Net loss frcoi sales of other property^', 

Rents and royalties loss^* 

Net operating loss deduction^' 

Total 

Adjusted gross income* 



Returns with no adjusted gross income' 

Positive income: 

Salaries, wages, commissions'^ 

Dividends'* 

Interest' ' 

Annuities'* 

Income from fiduciaries" 

Business profit'* 

Partnership profit" 

Net gain from sales of capital assets^". 
Net gain from sales of other property^'. 

Rents and royalties profit^^ 

Other income^ ^ 

Total 

Losses; 

Business loss^* 

Partnership loss^' 

Net loss from sales of capital assets^*. 
Net loss from sales of of/ier-property^''. 

Rents and royalties loss^* 

Net operating loss deduction^^ 

Total 

Adjusted gross deficit' 



160,336,699 

6,030,895 

1,684,015 

499,306 

l,739,06i 

18,131,463 
8,852,180 
3,185,644 
83,761 
3,299,948 
1,199,951 



205,042,926 



939,922 
231,766 
268,802 
126,056 
342,834 
36,511 



1,945,891 



203,097,033 



144,998 

25,120 

18,200 

503 

22,361 

31,078 
18,865 
96,777 

5,142 
53,415 

8,598 



425,057 



756,666 
227,316 
16,373 
78,267 
38,322 
68,668 



1,185,612 



760,548 



138,956,127 

6,130,906 

1,582,898 

429,767 

1,689,754 

16,846,649 
8,554,469 
3,181,051 
101,494 
3,183,655 
1,008,812 



181,665,582 



840,420 
223,547 
313,886 
132,306 
280,980 



1,791,139 



179,874,478 



116,998 
26,793 
12,706 
2,048 
10,318 

16,785 
21,038 
77,520 
1,694 
40,797 
10,262 



336,959 



758,250 

187,740 

16,742 

53,140 

47,293 



1,063,165 



726,202 



124,798,953 

5,218,206 

1,511,555 

441,969 

1,435,302 

15,613,095 
7,894,590 
1,886,459 
100,890 
3,024,215 
1,030,824 



162,956,058 



635,138 
248,785 
331,192 
101,086 
266,667 



1,582,863 



161,373,205 



84,195 

28,021 

16,275 

1,439 

8,066 

16,451 
17,638 
69,061 

5,602 
35,417 

9,965 



292,130 



763,734 
189,353 
19,501 
72,716 
46,104 



125,814,826 

4,939,627 

1,279,044 

293,103 

1,307,280 

18,029,409 
8,043,862 
2,455,675 

106,571 
2,572,772 

748,276 



165,590,445 



646,141 
166,030 
285,844 
82,481 
236,092 



1,416,588 



164,173,861 



66,576 

31,273 

14,406 

1,315 

7,287 

19,360 
20,163 
43,987 

4,607 
26,650 

6,814 



242,438 



644,436 

149,679 

12,725 

66,844 

26,599 



114,736,671 

4,278,371 

1,115,258 

226,330 

1,227,282 

16,370,491 
8,231,785 
2,410,102 
97,121 
2,201,090 
645,294 



151,539,795 



519,098 
152,156 
279,314 
67,003 
226,940 



1,244,511 



150,295,275 



67,076 

16,819 

10,156 

502 

3,399 

10,078 
16,797 
42,195 

4,013 
25,579 

4,332 



201,946 



519,812 

143,121 

18,281 

56,080 

23,845 



99,144,074 

3,670,587 

1,064,219 

231,309 

1,106,134 

16,004,322 
8,083,097 
3,296,217 

121,384 
1,903,726 

749,093 



135,374,162 



442,906 
108,554 
233,156 
67,271 
192,270 



1,044,157 



134,330,006 



248,514 

29,254 

16,974 

25,131 

9,251 



91,658,219 

3,906,025 

194,685 
945,594 

12,572,022 

7,195,884 

2,275,701 

63,922 

1,758,131 

595,186 



121,165,369 



350,118 
86,503 

181,669 
69,963 

175,992 



864,245 



120,301,131 



29,585 




41,580 


3,270 
2,843 


( 


18,625 


825 




(30, 


1,529 




(30) 


7,005 




11,462 


2,558 




12,862 


22,344 




32,332 


1,295 




3,903 


8,668 




13,321 


1,997 




4,872 



290,074 
62,445 
11,856 
57,169 
13,745 



91,095,081 

3,911,110 

180,343 
920,246 

12,086,318 

5,766,696 

1,127,446 

64,358 

1,762,224 

600,168 



117,513,990 



299,853 
56,627 

212,738 
73,225 

156,810 



116,714,736 



29,666 

12,620 

1,060 
2,635 

12,909 
5,713 

14,570 
2,156 

10,165 
3,434 



94,928 



235,386 
29,763 
11,664 
56,391 
11,496 



For footnotes, see pp. 106-107. 



100 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



Table 20. -INDIVIDUAL RETURNS: SELECTED SOURCES OF INCCME BY ADJUSTED GROSS INCCME GLASSES, 1944-1951 



Adjusted gross income classes^° 

(DolJara) 



1948 



Salaries, wages, commlssiona^^ (notimand dollsrm) 



Returns with adjusted gross income; 

Under 1500 

500 under 1,000 

Under 600 

60O under 1,000 

1,000 under 1,500'' 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000'^ 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000 

150,000 under 300,000 

300,000 under 500,000 

500,000 under 1,000,000 

1,000,000 or more 

Total 

Retuma with no adjusted gross income'. 

Grand total 

Returns with adjusted gross income: 

Under »500 

500 under 1,000 

Under 600 

600 under 1,000 

1,000 under 1,500^' 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000'^ 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000 

150,000 under 300,000 

300,000 under 500,000 

500,000 under 1,000,000 

1,000,000 or more 

Total 

Returns with no adjusted gross income'. 

Grand total 

Returns with adjusted gross income: 

Under J500 

500 under 1,000 

Under 600 

600 under 1,000 

1,000 under 1,500" 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000'^ 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000 

150,000 under 300,000 

300,000 under 500,000 

500,000 under 1,000,000 

1,000,000 or more 

Total 

Returns with no adjusted gross income'. 

Grand total 









826,510 


1,037,879 


1,164,941 


1,345,897 


768,463 


- 


- 


- 


2,635,294 


3,276,875 


3,788,859 


3,772,828 


3,566,186 


1,146,950 


1,093,015 


1,114,198 


- 


_ 


_ 


_ 


_ 


2,154,234 


2,247,748 


2,288,944 


_ 


_ 


_ 


_ 


_ 


4,765,216 


5,003,951 


5,357,515 


5,115,343 


6,503,166 


7,629,891 


7,821,516 


7,565,454 


7,062,581 


7,866,925 


8,253,360 


8,689,482 


11,080,052 


11,999,384 


11,021,435 


10,421,078 


9,758,258 


10,880,068 


11,740,607 


12,295,300 


15,017,923 


14,674,070 


12,690,817 


11,926,793 


12,474,191 


13,996,835 


14,578,344 


14,966,787 


16,744,993 


14,458,092 


12,886,552 


13,101,117 


31,270,695 


30,717,185 


28,413,731 


29,124,813 


27,869,823 


20,707,182 


20,620,539 


21,521,093 


29,561,094 


23,861,823 


19,170,123 


19,849,534 


14,496,899 


9,793,962 


9,676,760 


10,730,347 


47,621,929 


31,515,233 


23,996,697 


22,430,739 


11,454,941 


8,667,136 


7,067,600 


7,272,573 


5,626,778 


4,175,514 


3,593,899 


3,408,527 


2,438,846 


2,057,229 


1,524,071 


1,334,541 


2,308,530 


1,855,309 


1,663,462 


1,656,210 


1,335,786 


1,131,172 


854,804 


756,752 


1,456,628 


1,205,394 


1,044,727 


1,029,561 


827,647 


733,169 


564,235 


492,038 


3,006,988 


2,616,134 


2,135,749 


2,198,181 


1,642,795 


1,432,626 


1,117,279 


978,221 


1,421,555 


1,256,908 


964,043 


1,036,658 


695,377 


630,800 


490,434 


449,697 


372,495 


330,615 


248,736 


281,642 


169,356 


148,021 


108,853 


102,840 


242,993 


240,312 


172,974 


165,450 


108,106 


93,898 


70,076 


62,201 


57,433 


57,638 


38,043 


39,469 


22,294 


20,922 


15,226 


15,949 


24,074 


27,827 


18,066 


16,247 


8,772 


10,648 


7,545 


6,474 


4,077 


7,693 


5,729 


7,033 


3,140 


2,031 


1,752 


1,261 


160,336,699 


138,956,127 


124,798,953 


125,814,626 


114,736,671 


99,144,074 


91,658,219 


91,095,081 


144,998 


116,998 


84,195 


66,576 


67,076 


29,585 


41,580 


29,666 


160,481,697 


139,073,125 


124,883,148 


125,881,402 


114,803,747 


99,173,659 


91,699,799 


91,124,747 


Dividends'* fThouaand dollar!) 


_ 


. 




9,967 


13,837 


8,535 


18,105 


20,572 


- 


- 


- 


52,192 


61,798 


59,667 


104,605 


125,542 


11,126 


13,255 


16,387 


_ 


_ 


_ 






39,969 


44,003 


55,742 


_ 


_ 


_ 


_ 




71,780 


83,102 


90,554 


77,767 


92,637 


81,931 


140,581 


165,909 


88,011 


88,256 


108,496 


85,121 


96,006 


89,860 


141,074 


157,601 


95,036 


93,956 


128,090 


90,802 


105,857 


95,006 


147,936 


148,562 


102,454 


101,619 


119,276 


86,675 


105,762 


103,472 


138,186 


145,732 


199,416 


207,767 


261,941 


183,714 


207,702 


178,881 


249,705 


260, 119 


229,364 


227,541 


226,052 


187,515 


175,112 


174,753 


178,271 


226,103 


853,185 


780,146 


732,138 


643,704 


615,424 


545,815 


625,912 


615, 5&t 


551,141 


525,708 


446,940 


428,719 


403,486 


352,637 


365,025 


347,661 


404,406 


398,190 


334,989 


322,247 


307,659 


257,882 


263,073 


248,378 


326,531 


335,540 


272,469 


261,768 


239,536 


202,692 


200,835 


184,706 


1,013,361 


1,026,017 


804,660 


810,635 


660,813 


551,807 


512,082 


462,635 


841,279 


866,875 


671,926 


697,785 


510,842 


420,466 


372,534 


354,241 


359,342 


386,392 


282.804 


315,007 


202,748 


168,684 


141,410 


130,038 


407,423 


430,328 


318,649 


335,377 


227,197 


175,394 


140,808 


137,880 


156,768 


184,166 


127,270 


134,864 


90,382 


71,560 


53,871 


50,740 


130,601 


158,822 


110,883 


102,760 


77,499 


72,273 


58,476 


56,473 


149,702 


179,203 


108,943 


112,999 


84,071 


59,255 


53,336 


50,436 


6,030,895 


6,130,906 


5,218,206 


4,939,627 


4,276,371 


3,670,587 


3,906,025 


3,911,110 


25,120 


26,793 


28,021 


31,273 


16,619 


3,270 


18,625 


12,620 


6,056,015 


6,157,699 


5,246,227 


4,970,900 


4,295,190 


3,673,657 


3,924,650 


3,923,730 






I 


nterest" (Thou 


and dotlara) 






. 






11,179 


13,041 


8,818 


N 




- 


- 


- 


49,095 


53,567 


44,087 








17,963 


19,571 


16,964 


_ 


_ 


_ 








45,531 


44,154 


53,510 


. 


_ 


_ 








71,327 


74,529 


83,989 


65,681 


63,533 


55,947 








76,550 


77,866 


91,703 


59,229 


64,019 


59,111 








74,709 


68,066 


79,073 


60,162 


62,898 


59,121 








71,350 


66,922 


71,703 


58,935 


60,552 


57,108 








131,610 


119,396 


135,397 


112,523 


99,829 


97,259 








128,569 


126,364 


127,540 


95,717 


72,362 


66, 7X 








358,724 


318,921 


303,637 


244,735 


201,061 


188,060 








165,038 


145,219 


123,606 


113,620 


100,902 


96,714 








102,492 


92,049 


81,961 


76,060 


66,414 


64,469 




L (Report 

r divid 


ed with 


71,158 


68,683 


59,424 


52,613 


44,091 


46,420 




ends) 


185,958 


180,436 


140,966 


134,428 


105,771 


106,339 








105,539 


98,683 


78,621 


78,294 


58,062 


60,868 








31,971 


31,302 


25,386 


25,220 


17,709 


19,906 








26,858 


28,261 


21,383 


22,744 


16,122 


16,410 








8,186 


9,293 


6,166 


6,910 


5,013 


4,388 








5,124 


7,035 


5,106 


5,493 


4,107 


6,420 








5,358 


6,148 


5,415 


6,215 


6,161 


6,041 








1,684,015 


1,582,898 


1,511,555 


1,279,044 


1,115,258 


1,064,219 








18,200 


12,706 


16,275 


14,406 


10,156 


2,843 








1,702,215 


1,595,604 


1,527,830 


1,293,450 


1,125,414 


1,067,062 


/ 







For footnotes, see pp. 106-107. 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



101 



Tablo 20.-:NDIVIDUiU. BZTURNS: SELECTED SOURCES OF INCOIE BY ADJUSTED GROSS INCdlE CUSSES, 194A-1951 - Continued 



Adjusted gross Income alasses^^ 

(Dottmr*) 



Business profit^' (ThouaMitd datlmrm} 



Returns with adjusted gross Income; 

Under |500 

500 under 1,000 

Under 600 

60O under 1,000 

1,000 under 1,500" 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

i,000 under 5,000'^ 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000 

150,000 under 300,000 

300,000 under 500,000 

500,000 under 1,000,000 

1,000,000 or more 

Total 

Returns with no adjusted gross Income^ 

Grand total 

Returns with adjusted gross Inocme: 

Under |500 

500 under 1,000 

Under 600 

600 under 1,000 

1,000 under 1,500'' 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000'' 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25 ,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000 

150,000 under 300,000 

300,000 under 500,000 

500,000 under 1,000,000 

1,000,000 or more 

Total 

Returns with no adjusted gross income'. 

Grand total 

Returns with adjusted gross Income; 

Under $500 

500 under 1,000 

Under 600 

600 under 1,000 

1,000 under 1,500" 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000'^ 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000 

150,000 under 300,000 

300,000 under 500,000 

500,000 under 1,000,000 

1,000,000 or more 

Total 

Returns with no adjusted gross income'. 

Grand total 









76,949 


95,729 


93,708 


104,131 


134,404 


. 


_ 


. 


431,734 


469,456 


522,234 


537,936 


642,012 


110,282 


114,250 


142,904 


- 


- 


- 


- 


- 


295,738 


324,004 


385,642 


- 


- 


- 




- 


728,071 


760,470 


875,216 


883,773 


927,023 


962,166 


891,498 


1,0U,117 


963,095 


1,026,688 


1,108,237 


1,191,803 


1,156,495 


1,198,703 


969,473 


1,063,912 


1,143,4U 


1,112,835 


1,177,746 


1,242,922 


1,297,021 


1,270,771 


959,734 


993,260 


1,199,742 


1,148,598 


1,183,369 


1,266,909 


1,223,001 


1,210,663 


695,152 


903,132 


2,137,886 


1,987,815 


1,873,273 


2,118,1W 


2,056,996 


1,974,603 


1,427,700 


1,318,930 


1,643,200 


1,512,663 


1,467,623 


1,676,585 


1,561,828 


1,426,547 


1,000,861 


916,307 


3,845,706 


3,433,953 


3,208,062 


3,824,838 


3,553,866 


3,292,959 


2,456,694 


2,195,528 


1,845,160 


1,672,108 


1,401,008 


1,752,694 


1,480,375 


1,408,127 


1,105,146 


953,854 


1,111,531 


980,517 


803, 7U 


998,677 


790,126 


766,973 


642,021 


532,845 


722,619 


657,762 


525,674 


645,926 


485,497 


499,109 


411,499 


326,126 


1,560,748 


1,382,215 


994,543 


1,228,731 


865,937 


905,342 


731,841 


635,776 


592,568 


518,650 


336,899 


471,907 


294,896 


331,961 


296,036 


279,452 


120,883 


108,929 


62,652 


97,849 


55,609 


66,553 


68,579 


75,512 


79,10; 


72,389 


41,459 


64,278 


37,266 


36,533 


52,543 


66,276 


15,974 


15,114 


10,576 


16,265 


6,922 


10,294 


10,131 


16,347 


10,149 


10,005 


6,919 


7,665 


6,767 


2,275 


6,327 


10,642 


5,593 


5,684 


7,352 


9,802 


5,684 


4,569 


4,700 


5,881 


18,) 31 ,463 


16,846,649 


15,613,095 


18,029,409 


16,370,491 


16,004,322 


12,572,022 


12,066,318 


31,078 


16,785 


16,451 


19,360 


10,078 


7,005 


11,462 


12,909 


18,162,541 


16,863,434 


15,629,546 


18,048,769 


16,380,569 


16,0U,327 


12,583,484 


12,CB9,227 






Partnership profit" 


(-Tltoaaand dottart) 






. 


. 




6,616 


U,828 


9,883 


9,765 


7,044 


- 


- 


- 


61,416 


75,237 


57,430 


67,731 


52,227 


16,706 


21,497 


29,511 


_ 


_ 


- 


. 


_ 


48,311 


60,550 


78,898 


_ 


_ 


_ 


_ 


_ 


96,867 


141,159 


184,555 


116,436 


157,358 


112,106 


126,003 


100,467 


160,234 


194,078 


247,548 


178,756 


246,248 


185,085 


162,895 


123,930 


200,335 


258,331 


289,089 


217,559 


325,522 


234,725 


196,665 


174,512 


262,254 


296,255 


301,493 


272,664 


363,194 


299,286 


232,466 


168,090 


588,258 


590,004 


631,215 


502,040 


701,011 


546,468 


416,415 


317,591 


519,093 


533,728 


568,877 


531,716 


526,409 


457,915 


369,608 


280,010 


1,737,359 


1,671,464 


1,605,933 


1,596,027 


1,651,063 


1,499,254 


1,315,963 


1,013,677 


1,051,772 


979,046 


908,351 


970,016 


1,000,096 


1,022,357 


864,155 


679,029 


705,792 


655,394 


588,482 


676,660 


676,497 


736,388 


639,952 


503,506 


537,934 


531,980 


462,651 


469,659 


482,156 


523,123 


460,515 


371,192 


1,518,166 


1,342,406 


1,088,869 


1,237,228 


1,145,806 


1,312,100 


1,198,595 


966,290 


860, 37 i 


790,584 


596,882 


768,871 


590,699 


736,462 


716,221 


609,231 


263,1 11 


232,832 


158,266 


2U,467 


145,297 


175,976 


197,847 


163,239 


205,2X1 


183,826 


114,618 


146,373 


89,908 


123,828 


132,283 


136,777 


46,071 


40,947 


21,031 


33,098 


20,024 


27,710 


34,644 


40,778 


22,340 


20,875 


12,524 


18,456 


13,859 


U,394 


24,013 


18,931 


11,971 


9,513 


5,795 


5,762 


4,555 


8,605 


8,148 


17,946 


8,852,180 


8,554,469 


7,894,590 


6,043,662 


8,231,785 


8,083,097 


7,195,884 


5,766,696 


18,865 


21,038 


17,636 


20,163 


16,797 


2,556 


12,862 


5,713 


8,871,045 


8,575,507 


7,912,228 


8,064,025 


8,248,582 


8,085,655 


7,208,746 


5,772,409 






Rents and 


royalties pro 


fit'' CTTiouund 


doltmrm) 












30,184 


43,155 


29,500 


37,485 


36,169 


- 


- 


- 


123,187 


127,450 


113,590 


126,918 


142,144 


48,165 


50,527 


57,607 


_ 


_ 


_ 


_ 


_ 


122,690 


123,492 


141,386 


_ 


_ 


_ 


_ 


.. 


188,913 


193,824 


210,344 


153,703 


14i,671 


135,545 


144,965 


161,166 


184,474 


191,576 


196,083 


152,144 


147,634 


135,918 


128,525 


Ul,756 


163,802 


192,682 


179,564 


146,120 


151,639 


135,626 


127,946 


141,595 


178,832 


168,665 


175,012 


133,420 


U2,594 


142,956 


126,403 


135,434 


286,648 


298,103 


321,801 


264,646 


258,636 


220,856 


208,136 


215,633 


269,209 


274,183 


271,163 


202,593 


178,584 


148,711 


131,424 


138,496 


725,908 


634,310 


565,413 


480,429 


392,360 


323,549 


290,757 


269,131 


275,666 


266,130 


239, 9(X 


212,988 


176,005 


149,281 


123,609 


112,304 


164,292 


157,472 


141, CH3 


135,127 


100,992 


87,126 


75,518 


65,446 


113,690 


106,199 


94,706 


93,951 


69,310 


59,353 


49,596 


43,769 


291,593 


272,269 


226,263 


217,682 


142,530 


120,597 


99,995 


84,339 


157,566 


143,211 


115,131 


121,802 


75,248 


61,925 


50,391 


43,U2 


49,728 


46,093 


36,687 


41,248 


20,541 


15,717 


15,063 


12,061 


47,315 


38,294 


32,436 


35,132 


16,907 


U,944 


13,455 


11,972 


14,815 


13,532 


10,462 


12,187 


6,557 


4,306 


4,493 


3,302 


10,807 


8,065 


6,563 


10,975 


4,042 


1,674 


1,257 


2,002 


5,835 


5,026 


2,651 


5,050 


2,035 


2,546 


2,195 


2,162 


3,299,948 


3,183,655 


3,024,215 


2,572,772 


2,201,090 


1,903,726 


1,758,131 


1,762,224 


53,415 


40,797 


35,417 


26,650 


26,579 


8,668 


13,321 


10,165 


3,353,363 


3,224,452 


3,059,632 


2,599,422 


2,227,669 


1,912,394 


1,771,452 


1,772,389 



For footnotes, see pp. 10&-107, 



102 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



Table 21. -INDIVIDUAL RETURNS WITH -ITEMIZED CEDUCTIONS; DEDUCTIONS FRCM ADJUSTED GROSS INCOKE BY TYPE, 1944-1951 



Itemized deductions 



(Thousand dollara) 



Returns with adjusted gross Income: 

Interest paid-'-' 

Taxes pald^^ 

Contributions^' 

Medical, dental, etc., expenses^*... 

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

Other deductions^* 

Total 

Returns with no adjusted gross income: 

Interest paid^^ 

Taxes paid^* 

Contributions^' 

Medical, dental, etc., expenses^* . . . 

Losses from fire, storm, etc." 

Other deductions'^ 

Total 

Grand total 





/ 1,494,928 


1,224,004 


1,000,439 


913,922 


738,364 


694,782 


709,147 




\ 2,199,940 


1,952,731 


1,619,370 


1,625,601 


1,324,609 


1,245,603 


1,174,521 


(Not 


) 2,258,009 


2,029,550 


1,878,080 


1,969,641 


1,638,151 


1,448,208 


1,256,750 


available) 


) 1,556,294 


1,482,699 


1,300,516 


1,394,818 


1,098,326 


932,956 


801,363 




/ 306,572 


227,596 


241,569 


250,426 


178,096 


152,476 


178,742 




\ 2,097,950 


1,837,156 


1,817,912 


1,633,553 


1,300,137 


1,051,477 


709,190 


11,856,378 


9,913,693 


8,753,738 


7,857,888 


7,787,962 


6,277,683 


5,525,492 


4,829,713 




/ 4,084 


5,244 


3,292 


4,286 


662 


2,098 


2,026 




\ 5,376 


8,186 


8,208 


5,954 


1,846 


3,777 


3,302 


(Not 


) 2,333 


2,244 


2,651 


3,939 


831 


1,803 


1,198 


available) 


) 4,164 


5,111 


3,711 


3,307 


1,405 


2,320 


1,398 




/ 1,228 


1,350 


2,448 


3,449 


1,247 


797 


(30) 




\ 2,021 


3,734 


10,843 


4,746 


6,025 


1,748 


516 


26,i56 


19,203 


25,371 


31,153 


25,682 


12,015 


13,044 


8,663 


11,882,83^ 


9,932,896 


8,779,609 


7,889,041 


7,813,644 


6,289,698 


5,538,536 


4,838,376 



For footnotes, see pp. 106-107. 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



103 



Table 22. -INDIVIDUAL ElETURNS WITH ADJUSTED GROSS INCCME: NUMBER OF RETURNS, ADJUSTED GROSS INCCME, AND INCCWE TAX BY STATES AND TERHITCSIIES, 1944-1951 



Statea and Territories 



Number of retumfl 



Alabama 

Arizona 

Arkansas 

California 

Colorado 

Connect Icut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massai'husetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dalcota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Washington^' 

West Virginia 

Wisconsin 

Wycmlng 

Virginia 

Total*° 



706,228 


634,960 


610,931 


616,539 


643,182 


609,799 


505,871 


572,002 


235,389 


214,002 


203,174 


206,128 


215,898 


201,375 


184,246 


160,413 


366,990 


344,316 


326,192 


304,152 


330, 597 


317,400 


310,517 


294,518 


4,290,151 


4,078,066 


3,998,611 


4,060,087 


4,536,857 


4,382,029 


4,083,251 


3,935,568 


501,553 


471,209 


459,267 


440,969 


491,025 


439,460 


403,785 


350,109 


896,247 


870,345 


826,426 


871,497 


924,812 


904,255 


837,399 


822,010 


134,674 


128,079 


120,793 


122,255 


126,584 


122,107 


107,709 


116,873 


371,578 


373,762 


396,604 


339,450 


431,551 


418,468 


3«6,412 


373,554 


904,277 


822,036 


770,284 


749,657 


773,670 


721,943 


690,505 


519,644 


tiX.lU. 


770,782 


725,497 


741,220 


762,366 


758,773 


751,585 


582,259 


189,836 


179,871 


182,803 


182,227 


205,054 


191,216 


190,431 


172,662 


199,127 


191,116 


187,650 


190,204 


208,128 


192,884 


180,578 


153,567 


3,711,052 


3,593,433 


3,619,255 


3,690,962 


3,871,396 


3,711,882 


3,471,774 


3,281,341 


1,521,399 


1,464,200 


1,409,222 


1,441,605 


1,489,451 


1,426,205 


1,338,572 


1,294,198 


953,011 


938,132 


954,663 


923,294 


948,755 


916,945 


837,040 


782,428 


709,666 


669,904 


654,528 


645,843 


677,835 


637,397 


638,076 


608,969 


781,023 


715,431 


679,542 


713,550 


726,498 


670,579 


636,487 


602,755 


674,174 


637,844 


623,020 


619,475 


663,422 


639,996 


635,463 


603,200 


328,614 


320,488 


322,300 


336,902 


344,861 


326,599 


311,807 


288,359 


1,309,272 


1,162,059 


1,104,645 


958,698 


960,602 


918,281 


873,857 


667,165 


1,965,876 


1,931,414 


1,902,361 


1,947,809 


2,040,169 


1,998,784 


1,858,647 


1,784,053 


2,555,269 


2,477,(>il 


2,333,558 


2,410,194 


2,707,237 


2,444,609 


2,273,767 


2,215,531 


1,082,642 


1,076,359 


1,064,193 


1,066,112 


1,113,143 


1,080,195 


992,060 


697,451 


320,712 


291,822 


282,472 


281,508 


293,580 


288,542 


296,510 


261,609 


1,398,118 


1,345,958 


1,358,024 


1,287,540 


1,396,876 


1,342,278 


1,306,035 


1,199,251 


218,104 


208,597 


210,026 


210,143 


213,085 


203,050 


165,907 


167,008 


502,962 


478,657 


475,954 


466,438 


503,212 


468,480 


460,076 


415,774 


69,903 


65,544 


61,605 


63,581 


72,909 


71,079 


55,174 


55,501 


216,956 


210,103 


201,461 


211,073 


220,524 


214,420 


194,999 


184,451 


2,089,995 


2,008,440 


1,941,010 


1,993,768 


2,061,056 


2,028,646 


1,981,047 


1,829,218 


194 , 157 


179,164 


175,767 


155,756 


154,001 


145,943 


140,033 


122,992 


6,299,130 


6,123,930 


6,106,261 


6,203,398 


6,537,319 


6,343,055 


6,063,750 


5,599,607 


1,034,528 


958,858 


906,710 


901,457 


918,543 


910,445 


842,833 


761,289 


203,760 


198,629 


217,305 


198,521 


201,465 


188,034 


175,955 


160,511 


3,207,570 


3,066,256 


2,977,078 


3,090,503 


3,213,264 


3,106,656 


2,953,543 


2,874,184 


675,187 


606,613 


600,921 


577,105 


625,258 


593,569 


571,796 


500,026 


574,454 


552,769 


541,639 


557,588 


616,911 


553,967 


518,109 


488,183 


4,180,637 


4,060,469 


3,974,815 


4,073,136 


4,193,136 


4,127,644 


3,872,854 


3,596,731 


335,221 


327,753 


321,008 


331,699 


342,760 


339,076 


315,963 


297,295 


490,804 


452,555 


428,338 


424,012 


454,974 


402,279 


400,838 


372,504 


222,991 


215,239 


214,937 


212,645 


213,445 


196,414 


192,316 


159,583 


856,721 


804,601 


771,088 


769,354 


795,452 


755,103 


695,825 


694,233 


2,374,600 


2,237,638 


2,124,368 


2,037,366 


2,243,691 


2,111,121 


1,988,628 


1,947,600 


241,693 


225,356 


216,304 


221,326 


232,755 


224,578 


214,841 


194,344 


131,591 


126,495 


127,061 


131,103 


133,032 


131,297 


113,446 


106,967 


953,480 


910,934 


906,292 


902,167 


1,018,941 


997,732 


959,567 


896,870 


589,091 


599,684 


596,898 


618,189 


511,357 


573,953 


545,803 


480,479 


1,319,702 


1,285,947 


1,267,743 


1,285,103 


1,332,645 


1,279,962 


1,209,941 


1,105,294 


106,318 


101,191 


101,625 


99,279 


96,535 


90,191 


82,206 


76,946 


1,001,078 


956,580 


917,380 


905,559 


918,801 


861,239 


817,140 


775,479 


55,041,685 


52,664,631 


51,499, 6(» 


51,788,146 


54,809,740 


52,579,956 


49,759,196 


46,919,590 



For footnotes, see pp. 106-107. 



104 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



Table 22.-™DIvn)UJlL RETURNS WITH ADJUSTED GROSS INCtME: NUMBER OF RETURNS, ADJUSTED CSOSS INOCHE, AND INCOME TAX BY STATES AND TERRITORIES, 194A-1951 - Continued 



States and Territories 



Adjusted gross Income^ (Thousand dollar^} 



Alabama 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Biaine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington" 

West Virginia 

Wisconsin 

Wyoming 

Total*" 



2,2-t7,i38 

853,869 

1,075,003 

17,781,04i 

1,800,684 

3,656,371 
603,774 
1,465,478 
3,068,460 
2,670,363 

653,248 

669,047 

15,291,223 

5,542,162 

3,057,L44 

2,372,300 
2,389,652 
2,307,898 
924,022 
4,528,162 

6,882,364 
10,4U,660 
3,608,219 
954,077 
4,889,219 

772,597 

1,648,425 

277,413 

657,231 

8,256,719 

696,9ii 

25,421,567 

3,150,874 

617,192 
12,579,855 

2,209,293 
2,228,677 
15,140,296 
1,130,209 
1,500,042 

626,089 

2,690,510 

8,793,470 

847,179 

384,539 

3,271,159 
3,789,088 
1,837,849 
4,706,494 
399,292 



203,338,874 



1,836,199 

747,769 

948,913 

15,558,376 

1,609,065 

3,219,023 

545,893 

1,418,048 

2,594,907 

2,308,074 

583,616 

580,309 

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,*29,054 
820,156 
4,346,393 

694,052 

1,474,351 

257,323 

578,200 

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 

557,868 

2,376,817 

7,874,215 

712,171 

352,663 

2,927,108 
3,254,719 
1,727,911 
4,116,769 
353,090 



180,064,994 



1,634,742 

642,640' 

859,742 

13,978,169 

1,454,809 

2,651,537 
448,332 
1,376,898 
2,263,498 
2,064,459 

540,858 

529,931 

12,510,306 

4,374,124 

2,735,521 

1,888,733 
1,829,511 
1,895,155 
781,219 
3,381,243 

5,912,113 
7,760,425 
2,993,559 
743,415 
4,152,012 

629,115 

1,356,295 

207,747 

515,591 

6,453,503 

531,172 
21,202,910 
2, 335, aw 

565,172 
9,636,409 

1,713,487 
1,781,983 
12,094,363 
902,320 
1,114,879 

540,617 

2,155,940 

6,863,925 

630,231 

307,216 

2,606,750 
2,949,863 
1,620,262 
3,764,843 
327,108 



162,209,696 



1,679,746 

660,433 

808,796 

14,307,829 

1,333,092 

2,901,236 

485,791 

1,128,555 

2,184,806 
2,060,766 

586,944 

519,785 

12,959,004 

4,364,014 

2,736,718 

1,948,127 
1,934,941 
1,841,078 
825,415 
3,036,471 

5,949,883 
8,175,360 
3,071,655 
743,541 
3,784,449 

664,243 

1,402,937 

217,275 

565,176 

6,628,354 

472,944 
21,437,148 
2,359,574 

610,211 
10,095,564 

1,719,212 
1,835,879 
12,656,320 
1,025,377 
1,056,583 

596,537 

2,041,261 

6,482,687 

653,441 

331,730 

2,568,408 
2,970,439 
1,730,289 
3,802,274 
320,222 



164,272,520 



1,523,984 

564,075 

758,538 

13,248,199 

1,285,366 

2,683,657 
402,502 
1,276,150 
1,979,727 
1,834,569 

585,771 

486,631 

11,839,400 

3,970,316 

2,573,459 

1,829,340 
1,754,365 
1,662,196 
746,701 
2,694,318 

5,324,044 
7,380,259 
2,936,788 
673,561 
3,602,099 

593,867 

1,348,932 

229,985 

506,288 

6,036,480 

391,122 

20,015,459 

2,098,719 

546,809 

9,053,107 

1,529,733 
1,664,988 
11,303,195 
919,538 
1,028,441 

545,223 

1,865,052 

5,650,745 

601,185 

292,559 

2,271,229 
2,804,714 
1,539,024 
3,392,629 
281,391 



150,326,429 



1,322,550 

490, 704 

671,122 

12,420,324 

1,062,470 

2,403,761 

369,626 

1,153,335 

1,925,713 
1,794,224 

477,568 

443,630 

10,314,057 

3,459,664 

2,153,414 

1,502,964 
1,453,125 
1,485,655 
670,226 
2,412,911 

5,008,564 
6,332,542 
2,448,952 
602,284 
3,217,094 

490,014 

1,133,081 

212,170 

457,343 

5,523,596 

343,841 

18,577,158 

1,946,057 

437,914 

7,994,638 

1,336,671 

1,454,819 

10,074,916 

824,923 

872,048 

437,344 

1,675,653 

5,131,712 

518,133 

257,371 

1,948,521 
2,495,847 
1,254,961 
3,003,996 
226,444 



134,232,475 



1,210,659 

426,052 

592,339 

10,989,863 

949,265 

2,176,897 

299,012 

993,047 

1,669,373 

1,546,107 

522,070 

376,559 

9,026,694 

3,160,005 

1,775,146 

1,348,436 
1,294,556 
1,360,596 
616,253 
2,148,457 

4,594,761 
5,748,698 
2,146,776 
570,868 
2,820,759 

409,214 
960,067 
177,465 
392,882 
5,225,042 

294,776 
16,816,795 
1,623,637 

350,589 
7,287,283 

1,211,264 

1,314,582 

9,187,829 

742,636 

765,464 

347,498 

1,413,075 

4,492,619 

474,067 

214,858 

1,709,765 
2,329,276 
1,143,302 
2,713,484 
198,750 



120,183,733 



1,185,411 

384,422 

581,338 

10,649,860 

824,968 

2,325,383 

339,264 

956,456 

1,534,019 

1,421,316 

476,099 

351,087 

6,702,045 

3,144,033 

1,663,934 

1,360,382 
1,226,999 
1,318,076 
608,188 
2,211,779 

4,466,782 
6,237,693 
1,890,787 
523,396 
2,723,663 

373,608 
860,093 
154,191 
369,059 
4,955,529 

245,781 
15,653,778 
1,483,498 

332,683 
7,474,899 

1,115,362 

1,308,151 

9,107,768 

730,029 

691,338 

277,578 

1,406,248 

4,351,859 

457,892 

205,539 

1,709,021 
2,301,808 
1,072,958 
2,460,891 
197,078 



116,406,018 



For footnotes, see pp. 106-107, 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



105 



Table 22.-THDIVIDUAL RETURNS WITH ADJUSTED GROSS INCCIffi: NIMBER OF RETURNS, ADJUSTED GROSS INCSffi, AND INCCWE TAX BY STATES AND TERRITORIES, 19^U1951 - Continued 



States and Territories 



Alabama 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington" 

West Virginia 

Wisconsin 

Wyoming 

Total*° 



Income tax liability^ (Thouamnd dollmrm) 



211,212 


148,496 


U6,224 


121,400 


147,828 


129,357 


134,976 


130,232 


97,987 


74,810 


50,452 


55,947 


59,622 


51,844 


55,000 


48,930 


95,093 


74,320 


57,636 


63,875 


72 ,768 


o8,731 


68,215 


65,437 


2,320,749 


1,739,734 


1,373,923 


1,483,005 


1,744,077 


1,668,781 


1,764,266 


1,544,444 


209,202 


160,012 


128,524 


124,155 


150,660 


124,269 


131,725 


110,086 


499,452 


379,930 


267,465 


309,598 


358,789 


317,098 


341,245 


364,464 


113,465 


110,057 


77,209 


72,369 


73,909 


66,868 


62,637 


66,106 


205,066 


170,054 


141,467 


124,884 


167,712 


153,100 


158,284 


151,273 


347,360 


254,167 


188,663 


192,187 


233,665 


252,429 


256,002 


222,794 


270,254 


192,170 


161,959 


161,964 


203,838 


192,835 


186,806 


177,956 


72,761 


54,964 


47,120 


57,618 


69,937 


53,168 


84,330 


72,551 


64,198 


44,927 


39,354 


38,408 


49,056 


41,454 


41,488 


37,034 


2,000,619 


1,511,346 


1,226,823 


1,344,871 


1,578,607 


1,342,554 


1,359,845 


1,297,781 


628,066 


449,731 


371,821 


374,381 


446,091 


372,151 


404,739 


402,950 


304,518 


247,277 


207,742 


216,959 


284,944 


216,778 


209,777 


190,061 


248,899 


191,037 


155,623 


173,592 


204,776 


156,244 


165,636 


163,259 


232,064 


178,429 


132,687 


146,904 


178,268 


144,358 


145,151 


134,683 


254,285 


201,705 


167,711 


170,322 


179,684 


159,774 


171,090 


167,444 


86,170 


65,225 


56,381 


59,554 


71,607 


64,681 


72,621 


69,985 


512,850 


367,626 


290,284 


279,058 


3U,292 


280,951 


301,693 


310,888 


830,396 


650,438 


518,417 


543,751 


639,978 


599,115 


665,426 


624,644 


1,287,949 


968,137 


700, 399 


752,115 


837,662 


712,855 


804,959 


909,432 


378,824 


299,539 


238,292 


267,983 


321,326 


257,035 


273,639 


237,630 


86,585 


66,758 


53,677 


56,054 


66,656 


58,709 


63,495 


59,693 


581,951 


438,202 


351,445 


347,794 


426,254 


371,454 


378,768 


357,419 


84,505 


63,894 


51,468 


56,269 


66,661 


52,176 


48,520 


43,542 


177,406 


135,422 


109,937 


121,768 


154,795 


124,482 


123,919 


97,511 


39,455 


32,262 


22,506 


25,796 


30,688 


30,962 


30,566 


25,419 


66,059 


49,158 


38,463 


42,075 


53,480 


46,751 


47,393 


39,289 


998,208 


742,887 


590,326 


615,496 


720,213 


651,721 


737,972 


703,308 


77,542 


57,740 


45,201 


40,598 


42,088 


35,234 


34,844 


23,433 


3,315,250 


2,626,329 


2,137,040 


2,265,751 


2,702,269 


2,613,096 


2,743,072 


2,435,681 


288,634 


218,691 


165,890 


177,6U 


201,703 


190,630 


181,173 


163,057 


56,000 


41,173 


37,986 


47,331 


57,856 


39,588 


36,705 


32,856 


1,550,625 


1,087,976 


879,644 


949,747 


1,079,062 


925,026 


1,015,220 


1,035,280 


230, 307 


180,553 


136,048 


153,119 


154,120 


125,451 


137,486 


133,151 


273,303 


205,952 


162,938 


179,862 


202,580 


181,582 


193,654 


190,522 


1,TO7,449 


1,344,389 


1,073,079 


1,U5,176 


1,340,819 


1,143,927 


1,275,957 


1,228,122 


138,096 


109,031 


78,973 


101,231 


112,729 


100,905 


108,643 


103,401 


135,665 


101,903 


75, U6 


72,509 


90,511 


80,812 


78,998 


64,716 


54,347 


40,509 


36,833 


45,329 


59,443 


40,141 


34,801 


25,124 


271,546 


210,346 


158,539 


156,520 


194 ,432 


181,932 


173,584 


159,812 


1,102,785 


882,519 


673,388 


684,526 


721,707 


619,742 


609,637 


559,973 


75,732 


53,033 


42,750 


43,489 


54,193 


47,016 


51,680 


49,717 


34,380 


26,871 


21,774 


23,562 


28,439 


22,593 


24,229 


21,791 


346,541 


253,349 


203,112 


205,210 


240,012 


203,099 


210,710 


208,124 


472,971 


335,349 


271, 847 


290,582 


338,268 


294,913 


328,913 


331,918 


168,267 


132,030 


109,570 


128,794 


150,898 


112,489 


113,312 


U2,127 


524,133 


384,750 


308,588 


318,840 


373,185 


317,496 


337,027 


300,865 


48,911 


34,327 


28,461 


29,868 


32,328 


23,996 


25,603 


26,006 


24,268,092 


18,389,534 


14,580,608 


15,459,810 


18,084,485 


16,062,333 


17,005,431 


16,034,025 



For footnotes, see pp. 106-107. 



106 



INDIVIDUAL INCOME TAX RETURNS, 1944-1951 



Footnotes for indii-iihial historical tnhlps 
(In the tables, values In thousand dollars and percentages are rounded and. therefore, may not add to the totals) 



' Returns with no adjusted gross income are those showing 
adjusted gross deficit; that is. returns on which the deductions 
allowable for the computation of adjusted gross income exceed the 
gross income. (See note 7.) 

■ Returns classified as returns with itemized deductions are long- 
form returns. Form 1040. on which nonbusiness deductions are 
itemized; long-form returns, Form 1040. without deductions 
(standard or itemized); and all returns with no adjusted gross 
income whether or not deductions are itemized 

' Returns with standard deduction are optional returns. Forms 
W-2 for 1944-47 and 1040A for 1948 and thereafter, and short-form 
returns. Form 1040. on both of which deductions are allowed auto- 
matically through use of the tax table; and long-form returns. 
Form 1040. with adjusted gross income of $5,000 or more on which 
the optional standard deduction is used. 

* Excludes returns with this source of Income when it is reported 
as other income on the optional returns. (See note 5.) 

^ Number of returns with other Income includes those showing 
wages not subject to withholding, dividends, and interest, not ex- 
ceeding in total $100 per return, reported in one sum on Forms 
W-2 for 1944-47 and 1040A for 1948 and thereafter. 

» Number of returns with net operating loss deduction is not 
available prior to 1951. 

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

' Income tax liability is the combination of normal tax and 
surtax, Including the optional tax. and the alternative tax; it is 
after the tax credits for income tax paid to a foreign country 
or possession of the United States and for income tax paid at source 
on Interest from tax-free covenant bonds. 

"For taxable years beginning on or after January 1. 1951. self- 
employment tax is levied on the net earnings from self -employment 
and is in addition to the income tax. It is imposed regardless of 
the amount of income or deficit subject to income tax. 

'° Adjusted gross income classes are based on the amount of 
adjusted gross income or deficit reported. In the case of a deficit, 
however, no distinction is made as to the amount. 

" Average Income tax is based on the income tax and number 
of returns tabulated in this table for the respective years. 

" Effective income tax rates are based on the adjusted gross 
Income and income tax, tabulated in this table for the respective 
years. 

" Salaries, wages, and commissions exclude wages of less than 
$100 per return from which no tax was withheld, reported on 
Forms W-2 for 1944-47 and 1040A for 1948 and thereafter; such 
wages are tabulated as other Income. 

" Dividends, foreign and domestic, exclude those received through 
partnerships and fiduciaries and dividends reported on Forms W-2 
for 1944-47 and 1040A for 1948 and thereafter. Amounts shown for 
1944-45 are a combination of dividends and interest reported In 
one sum. 

" Interest received, 1946 and subsequent years. Includes taxable 
and partially tax-exempt Interest on Government obligations, also 
the partially tax-exempt Interest received through partnerships and 
fiduciaries; but excludes any interest reported on Forms W-2 tor 
1946-47 and 1040A for 1948 and thereafter. (Dividends and interest 
were reported together In 1944 and 1945.) 

" Annuities are only the portion of annuities required to be 
reported. 

" Income from fiduciaries excludes the partially tax-exempt inter- 
est on Government obligations which is reported In interest Income. 

'" Business profit is the net result of all sole proprietorship activ- 
ities carried on by the taxpayer, the combined result of which is a 
net profit. The net loss from one business offsets the net profit of 
another. 

Deductions from total receipts are allowed for expenses of doing 
business, such as cost of merchandise sold, employees' salaries, 
Interest, taxes, rent, repairs, depreciation, obsolescence, depletion, 
bad debts, losses on business property, and the net operating loss 
deduction for 1944-50. (Net operating loss deduction for 1951 Is a 
separate component of adjusted gross income or deficit.) 

" Partnership profit excludes the partially tax-exempt interest on 
Government obligations, and the net gain or loss from sales of 
capital assets. 

" Net gain from sales of capital assets is the net gain reported in 
adjusted gross income. It is the result of combining the net short- 
and long-term capital gain and loss and the allowable capital loss 
carryover from preceding years not previously deducted. 



Short-term appUes to sales of capital assets held for 6 months 
or less upon which 100 percent of the recognized gain or loss is taken 
into account; long-term applies to sales of capital assets held more 
than 6 months upon which 50 percent of the recognized gain or loss 
is taken into account. Short- and long-term sales include such 
sales from partnerships. 

The allowable capital loss carryover is the amount of "net capital 
loss" carried forward from each of the 5 preceding years (but not 
prior to January 1, 1942) to the extent that such loss exceeds any 
"net capital gain" of subsequent years intervening between the 
year in which the net capital loss arose and the year to which it is 
carried. Net capital loss for any year (beginning 1942) is the excess 
of (1) current year capital losses over (2) the sum of current year 
capital gains and the smaller of (a) $1,000 or (b) net income (ad- 
Justed gross income, if tax is determined from the tax table) com- 
puted without regard to gains or losses from sales of capital assets. 
Net capital gain for any year (beginning 1942) is the excess of (1) 
the sum of current year capital gains and the smaller of (a) $1,000 
or (b) net income (adjusted gross income, if tax is determined 
from tax table) computed without regard to gains or losses from 
sales of capital assets, over (2) the current year capital losses. 

" Net gain from sales of property other than capital assets is that 
from ( 1 ) property used In trade or business of a character which Is 
subject to the allowance for depreciation, (2) real property used In 
trade or business, (3) 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 a discount basis and payable 
without interest at a fixed maturity date not exceeding one year 
from date of Issue, and (4) for 1951, certain copyrights and literary, 
musical, or artistic compositions. 

'^ Rents and royalties profit is the combined net profit from these 
2 sources, neither of which Is reported separately. Deductions 
against gross rents and gross royalties received are allowable for 
taxes, interest, repairs, depreciation, depletion, and other expenses 
pertaining to the respective Income. A net loss from either source 
offsets net profit of the other; the net profit reported Is the com- 
bined result. 

" Other income includes wages not subject to withholding, divi- 
dends, and interest, not exceeding $100 per return, reported on 
Forms W-2 for 1944-47 and 1040A for 1948 and thereafter. 

=' Business loss is the net result of all sole proprietorship activi- 
ties carried on by the taxpayer, the combined result of which is a 
net loss. The net profit from one business offsets the net loss of 
another. Business deductions are mentioned in par. 2, note 18. 

-^ Partnership loss excludes the partially tax-exempt Interest on 
Government obligations, and the net gain or loss from sales of 
capital assets. 

" Net loss from sales of capital assets is the statutory loss used in 
computing adjusted gross income. It is the result of combining the 
net short- and long-term capital gain and loss and the allowable 
capital loss carryover from preceding years not previously deducted. 
However, the deduction for the loss is limited to this loss, or to 
the amount of net income (adjusted gross income if tax is deter- 
mined from the tax table) computed without regard to capital 
gains and losses, or to $1,000, whichever is smallest. (For descrip- 
tion of short- and long-ternt and of carryover, see last 2 paragraphs 
of note 20.) 

=' Net loss from sales of property other than capital assets is the 
net loss from sales of property listed in note 21. 

'» Rents and royalties loss is the combined net loss from these 2 
sources, neither of which is reported separately. Deductions against 
gross rents and gross royalties received are allowable for taxes, in- 
terest, repairs, depreciation, depletion, and other expenses pertain- 
ing to the respective income. A net profit from 1 source offsets net 
loss of the other; the net loss reported Is the combined result. 

-'■• Net operating loss deduction was reported as a business deduc- 
tion prior to 1951. Business deductions for 1945, the only year 
available, include a net operating loss deduction of $80,516,000. but 
the breakdown by returns with adjusted gross Income or no adjusted 
gross income is not available. The amount reported for any year 
is only that portion of the net operating loss from business and 
partnership which is not absorbed by the required carrybacks and 
carryovers into years prior to the ciu-rent year. 

™ Number of returns associated with this item is subject to sam- 
pling variation of more than 100 percent. Such items are not 
shown separately, since they are considered too unreliable for gen- 
eral use; however, they are included in totals. 

" For 1944-4S. this class includes nontaxable returns with Income 
exceeding the designated limit. 

"= For 1946 and thereafter, this class includes nontaxable returns 
with adjusted gross income exceeding the designated limit. 

■■•' Interest paid excludes amounts reported in schedules for busi- 
ness and rent income and interest on loans to buy tax-exempt secu- 
rities or single-premium life insurance and endowment contracts. 



INDIVIDITAL INCOME TAX RETURNS, 1944-1951 



107 



Fnotiiotm for intliridiinl liistnricd! tables — Continued 



•" Taxes paid exclude those reported In schedules for business 
and rent Income, real estate taxes levied for Improvements which 
tend to Increase the value of property, Federal income taxes, estate. 
Inheritance, legacy, and succession taxes, gift taxes, foreign taxes 
paid If any portion thereof Is claimed as a tax credit, and Federal 
social security and employment taxes paid by or for the employee. 

" Contributions Include each partner's share of charitable con- 
tributions of partnerships but cannot exceed 15 percent of the 
adjusted gross Income. 

*" Medical and dental expenses paid In excess of an amount equal 
to 5 percent of adjusted gross Income computed without this de- 
duction. The deduction Is limited, for 1944-47, to $1,250 If one 
exemption Is claimed or to $2,500 If two or more exemptions are 
claimed: for 1948 and thereafter, the deduction cannot exceed 
$1,250 times 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. 

" Losses from fire, storm, shipwreck, or other casualty, or from 
theft, not compensated for by Insurance or otherwise, excludes 
amounts reported In schedules for business and rents. 

■'" Other deductions Include all authorized deductions not else- 
where tabulated, such as. alimony, amortlzable bond premium, and 
for 1944—47 the special deduction for blindness. 

"' Data for Washington Include data for Alaska. 

" The aggregates for data distributed by States do not precisely 
agree with aggregates for data relative to returns with Income dis- 
tributed by Income classes. The differences are due to the use of 
Independent weighting factors for each collection district In com- 
piling the State distributions and to the use of rounded ratios In 
extending the data from samples of returns. 



328641 O— 55- 



Taxable Fiduciary 

Income Tax 

Returns 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



ST'MMAKY DATA 

A total of il(),'Jl() taxable tidiiciarv income tax re- 
turns was Hied for the income year I!).")!. This is an 
increase of 958 returns, or 0.8 percent, over the number 
filed for the precedine: year. 

Net income taxable to fiduciary reported for 1951 
amounts to $590,847,000. a decrease of $24,767,000, or 4 
jiercent, from the net income for 1950. The current 
year income tux liability of $'210,765,000 shows an in- 
crease of $2,009,000, or 1 percent, over the previous 
all-time hiph of $208,756,000 for 1950. 

The 7;5,K21 returns for the income of ti'usts consti- 
tutes 63.5 percent of the total taxable returns filed. 
Total income on these returns is $869,892,000 of which 
$448,513,000 is distributable to beneficiaries who are 
required to include such income in their personal re- 
turn of income. Net income remaininji in the hands of 
the fiduciary is $361,142,000 and the income tax thereon 
is $135,843,000. 

There are 42,389 taxable returns for the income of 
estates showing total income of $332,484,000 of which 
$62,836,000 is distributable to beneficiaries and reported 
by them as income. Net income taxable to fiduciary is 
$229,696,000 resulting in an income tax of $74,916,000. 

COMPARATIVE DATA FOR TAXABLE FIDUCIARY RETURNS. 
1951 AND 1950 





1951 


1950 


Increase or 
decrease (— ) 


Items 


Number 

or 
amount 


Percent 


Total taxable fiduciary returns: 


116.210 
1.202.376 

590.847 
210, 765 

73.821 
869. 892 

361. 142 
135. 843 

42,389 
332, 484 

229,696 
74, 916 


115. 252 
1, 233. 957 

615. 614 
208.756 

72, 157 
883,804 

371, 136 
133. 552 

43.095 
360.153 

244.478 
76.204 


968 
-31.681 

-24. 767 
2.009 

1.664 
-13,912 

-9.994 
2,291 

-706 
-17,669 

-14,782 
-288 


0.8 


Total income ___ (thousand dollars).. 

Net income taxable to fiduciary 

(thousand dollars) . . 
Tax liability (thousand dollars) 


-2 6 

-4.0 
1.0 


Taxable returns for trusts: 


2 3 


Total income. (thousand dollars) . . 


-1.6 


(thousand dollars) . . 
Tax liability (thousand dollars) 


-2 7 
1.7 


Taxable returns for estates: 


-1.6 


Total income (thousand dollars).. 

Net income taxable to fiduciary 

(thousand dollars) . . 
Tax liability (thousand dollars) . 


-5.0 

-6.0 
-.4 







FIDUCIARY RETURNS INCLUDED 

Data for the taxable fiduciary income tax returns 
covered by this report are compiled from returns for 
the calendar year 1951, a fiscal year ending within the 
period July 1951 through June 1952, and a part year 
showing the greater number of months in 1951. These 
taxable returns show net income remaining in the hands 
of the fiduciary after authorized deductions, including 
the deduction for income distributable to beneficiaries 
and the allowable exemption. Fiduciary returns are 
filed for the income of estates and for the income of 



property held in trust. Tentative returns are not in- 
cluded and amended returns are used only when the 
original returns are excluded. Statistical data are 
taken from each taxable return as filed by the fiduciary, 
previous to oflicial audit by the Internal Revenue Serv- 
ice, and do not reflect any changes resulting therefrom. 
Facsimile of the fiduciary income tax return, Form 
1041, will be found on pages 181-188. 

INCO.ME TAX I'ROVISIOXS WITH RESPECT TO 
FIDUCIARY INCOME 

Although only the taxable fiduciary returns are in- 
cluded in this re])ort; lie vert lieles.s, every fiduciary, or 
at least one of joint fiduciaries, is recpiired to file an 
income tax return, Form 1041, for every estate for 
which he acts, if the gross income of the estate is $600 
or more or if any beneficiary of the estate is a non- 
resident 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 of the trust is a 
nonresident alien. 

Supplement E of the Internal Revenue Code of 1939 
provides that the taxes imposed upon the income of 
individuals by chapter 1, other than the tax on self- 
employment income, shall be applicable to the income 
of estates and to the income from property held in trust. 
The rates of tax, the provisions respecting gross income 
to be reported, the deductions with certain exceptions, 
and the tax credits provided for the income of individ- 
uals apply also to the income of estates and trusts. 

The gross income to be reported by the fiduciary in- 
cludes the entire income of the estate or trust even 
though a portion, or all, of such income is distributable 
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 allowed 
individuals, there is allowed as a deduction any part of 
the fiduciary gross income, without limitation, which is 
set aside to be used exclusively for charitable, religious, 
scientific, literary, and educational purposes; and there 
is allowed, as an additional deduction, the amount of 
income which is to be distributed currently or becomes 
payable to beneficiaries, as well as amounts which in the 
discretion of the fiduciary may be distributed to the 
beneficiary or accumulated, if such amounts are re- 
ported in the income of the beneficiary. 

Exemption in the form of a credit against net income 
taxable to the fiduciary, for both normal tax and surtax, 
is $600 for an estate and $100 for a trust. Also allow- 
able against net income, for purpose of normal tax only, 
is a credit for partially tax-exempt interest and divi- 
dends remaining in the hands of the fiduciary. 

Ill 



112 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



The tax liability 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 return after the close of the income year. Cur- 
rent 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 pos- 
session of the United States as well as for income tax 
paid at source on interest from tax-free covenant bonds. 

A synopsis of the filing requirements, exemption, 
and tax rates for 1944-1951 is set forth in tables A 
and B, page 156. 

BASIC ITEMS 

Total income of estates and trust is the gross income 
received less business expenses and allowable losses 
from sales of property. The amounts of income, profit, 
and loss comprising total income are the net amounts 
from trade or business, from rents and royalties, from 
partnerships, from sales of capital assets and other 
property, together with income from dividends, interest, 
other fiduciaries, and miscellaneous income. If the net 
amount from any of these sources is a net loss, the loss 
also comprises a part of the total income. Total in- 
come is an approximation of the adjusted gross income 
tabulated for individual returns. 

Balance income is the excess of total income over 
allowable nonbusiness deductions, such as interest, 
taxes, and casualty losses. It is the amount available 
for payment of income tax and for disposition to bene- 
ficiaries or for accumulation, according to the trust 
instrument in the case of a trust or the directives of 
the will or of the jurisdictional court in the case of 
an estate. 

Amount di)itrihutable to beneficiaHefi 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 set aside 
for, or becomes payable to, legatees, heii-s, and bene- 
ficiaries. 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 
distributions for charitable purposes without limita- 
tion, is an allowable deduction from balance income 
for the computation of net income taxable to fiduciai-y. 

A^et income taxable to fduciary is the amount of 
income remaining in the hands of the fiduciary after 
allowable nonbusiness deductions and setting aside the 
amount distributable to beneficiaries. This income, 
after the credits for exemption and partially tax- 
exempt income is the basis for the tax liability of the 
fiduciary. 

Exemption of $600 for an estate and $100 for a trust 
is allowable against net income taxable to fiduciary for 
purposes 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 consists of the normal tax, 
surtax, and alternative tax. The rates are the same 
as those on individual income. Normal tax and surtax 
are imposed on net income taxable to fiduciary, unless 
the alternative tax on long-term capital gain is effective. 
The alternative tax is not effective on returns with 
surtax net income under $16,000; it is imposed on in- 
come that contains a net long-term capital gain or an 
excess of net long-term capital gain over net short-term 
capital loss only when such alternative tax is less than 
the regular normal tax and surtax computed on income 
which includes all net gain fi'om sales of capital assets. 

CLASSIFICATION OF FIDUCIARY RETURNS 

The taxable fiduciary returns are classified by total 
income classes, by net income classes, by types of tax 
liability, and as returns for estates or for trusts. 
Various 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 in- 
come reported on the returns and tabulated as such in 
the tables. The majority of the fiduciary data are dis- 
tributed by total income classes, in order that these data 
may be associated with data tabulated for individual 
returns by adjusted gross income classes, since total in- 
come is approximately equivalent to adjusted gross 
income. 

Net income classes. — For this distribution, returns 
are classified on the amount of net income taxable to 
fiduciary. 

Types of tax liability. — Returns with normal tax and 
surtax are distinguished from returns with alternative 
tax paid on income which includes long-term capital 
gain. Returns with normal tax and surtax include all 
returns with net loss from sales of capital assets and 
returns with net gain from such sales unless the alter- 
native tax is imposed. 

Returns for trusts and for estates. — This classifica- 
tion is based on the fact that certain fiduciary returns 
are filed for the income from property held in trust 
while other fiduciary returns are filed for the income of 
an estate under administration. 

TABULATED DATA 

Data tabulated for taxable fiduciary returns are taken 
from each taxable fiduciary return as filed by the fidu- 
ciary, before official audit, and therefore, do not include 
any revisions or changes in values which may result 
from the audit. Data are tabulated as nearly as possi- 
ble to conform to similar tabulations for individual re- 
turns; however, in view of the fact that there are differ- 
ences between the two forms and some variations in the 
method of reporting certain items common to both 
forms, the two series are not precisely comparable. 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



113 



In all but two tables, data for taxable fidiieiary re- 
turns are distributed by total income classes. Total 
income, being similar in concept to adjusted fjross in- 
come on individual returns, supplies a basis for classi- 
fication whereby fiduciary data may be associated witli 
data for individual returns. 

In table 1, the number of taxable fiduciary returns, 
amount of total income, and tax liability, with percent- 
age distributions, are tabulated by total income classes; 
in table la, these data are aggregated from the highest 
total income class; and in table lb, the same data are 
aggregated from the lowest total income class. New 
.stubs are set in tables la and lb as an aid in reading 
these aggregated data. 

Table 2 presents, by total income classes, the amount 
of eacli source of income and loss comprising total in- 
come, deductions, balance income, amount distributable 
to beneficiaries, net income taxable to fiduciary, exemp- 
tion, and tax liability. This table also shows, in juxta- 
position, frequency distributions of the number of re- 
turns for each source of income and loss comprising 
total income, for each deduction, for balance income, 
and amount distributable. Formerly, the frequency 
distributions were presented in a separate table. 

Data in tables 3 and 4 are distributed by net income 
classes. Table 3 shows the amount of each source of 
income and loss comprising total income, deductions, 
balance income, amount distributable to beneficiaries, 
net income taxable to fiduciary, exemption, and tax 
liability. In table 4, there is a frequency distribution 
of taxable fiduciary returns by total income classes 
cross classified by net income classes. 

Data relative to tax liability are tabulated in table 5 
by total income classes and by the two types of tax, 
namely the combined normal tax and surtax, and the 
alternative tax. 

Table 6 contains data for capital gains and losses, by 
total income classes. Data for returns with net loss 
from sales of capital assets ai-e shown separately from 
returns with net gain from sales of capital assets. Re- 
turns with net gain from such sales are further segre- 
gated to show returns with normal tax and surtax in- 
dependently from those with alternative tax. In all 
categories, the net short-term capital gain and loss, the 
net long-term capital gain and loss, and the capital loss 
carryover from the prior 5-year period are tabulated. 
Additional information shows the ca])ital loss before 
application of the statutory limitation as well as the 
allowable loss deducted from gross income, the amount 
of ca])ital gain included in total income, and the excess 
of net long-term capital gain over n<?t short-term capital 
loss to which the alternative tax rate is applied. 

In table 7, total income, amount distributable to bene- 
ficiaries, net income taxable to fiduciary, exemption, and 
tax liability are tabulated, by total income classes, to 
show these data separately for ti-usts and for estates. 

Historical data for the period 1!)44 through 1951 are 
assembled in tables 8 and 9. 



Throughout the tables, values in thousand dollars and 
percentages are rounded and, therefore, may not add to 
the totals. 

SOURCES COMPRISING TOTAL INCOME 

Tlie am()\mts of income, profit, and loss from each of 
the .sources comprising total income are the net amounts 
to be included in income, that is, the excess of gross 
receipts over the ex])enses and costs applicable to the 
respective sources. If the result is a net loss, the net 
loss also comprises a part of total income and such losses 
are tabulated as coin])onpnt ])arts of total income. 
These sources of income and loss are described below. 

Diridendfi received include foreign and domestic 
dividends but exclude dividends received thi'ough 
partnerships and other fiduciaries, such dividends being 
reported in those sources. 

Interest is that received on bank deposits, notes, mort- 
gages, corporation bonds, and taxable and partially tax- 
exempt interest on Government obligations including 
such interest received through partnerships and other 
fiduciaries. 

Rents and royalties net profit is that reported on re- 
turns showing a net profit resvdting from the combina- 
tion of the two sources. Rents and royalties are re- 
ported in the same schedule and the separate incomes are 
not available. A net loss from either source offsets net 
profit of the other. Deductions against gross rents and 
gross royalties received are allowable for taxes, interest, 
repairs, depreciation, depletion, and other expenses per- 
taining to the respective incomes. 

Rents and royalties net loss is that reported on returns 
showing a net loss resulting from the combination of the 
two sources. Rents and royalties are reported in the 
same schedule and the separate incomes are not avail- 
able. A net profit from either source offsets net loss of 
the other. Deductions against gross rents and gross 
royalties received are allowable for taxes, repairs, in- 
terest, depreciation, dejjletion, and other expenses per- 
taining to the respective incomes. 

Trade or business net profit is the net residt of all 
trade and business activities in which the estate or trust 
is engaged, the combined result of which is a net profit. 
Net loss from one business offsets the net profit of an- 
other. 

Deductions from total receipts are allowed for ex- 
penses of doing business, such as cost of merchandise 
sold, employees' salaries, interest, taxes, rent, repairs, 
dej)reciation, obsolescence, depletion, bad debts, losses 
on business property, and other direct business expenses. 
Net opei-ating los.s deduction is not a business deduction 
but is an allowable authorized deduction from total in- 
come. 

Trade or business net loss is the result of all trade and 
business activities in whicii the estate or trust is engaged, 
the combined result of which is a net loss. Net profit 
from one business offsets the net loss of another. 
Allowable business deductions are mentioned in the 
preceding paragraph. 



114 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



Partnership net profit is the estate's or trust's share 
of net profit (whether received or not) from all part- 
nerships, syndicates, pools, etc., in which the estate or 
trust is a participant, the combined result of which is 
a net profit. However, the distributive share of profit 
reported excludes taxable and partially tax-exempt 
Government interest and the net gain or loss from sales 
of capital assets, each being reported in its respective 
source. 

Partnership net loss is the estate's or trust's share of 
net loss (whether received or not) from all partner- 
ships, syndicates, pools, etc., in which the estate or trust 
is a participant, the combined result of which is a net 
loss. However, the distributive share of net loss re- 
ported excludes taxable and partially tax-exempt in- 
terest on Government obligations and the net gain or 
loss from sales of capital assets, each being reported in 
its respective source. 

Net gain from sales or exchanges of capital assets is 
the net amount included in total income. Net gain from 
such sales is the excess of capital gains (short- and long- 
term, the latter reduced 50 percent) over the sum of 
capital losses (short- and long-term, the latter reduced 
50 percent) and the net capital loss carryover. The 
definitions of capital assets, the treatment of gains and 
losses, the short- and long-term gains and losses, and 
the carryover are the same as those described for indi- 
vidual returns, pages 16-17. 

Net loss from sales or exchanges of capital assets is 
the statutory deduction allowed for the computation of 
net income. Net loss from sales of capital assets is the 
excess of the sum of the net capital loss carryover and 
the capital losses (short- and long-term, the latter re- 
duced 50 percent) over the capital gains (short- and 
long-term, the latter reduced 50 percent ) ; however, de- 
duction for the loss 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. 
For definition and treatment of capital assets, see 
pages 16-17. 

A^et gain from, sales or exchanges of property other 
than capital a.^sets is the net gain from sales or ex- 
changes of property used in trade or business of a 
character which is subject to the allowance for depre- 
ciation, real property used in trade or business, obliga- 
tions 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 a discount 
basis and payable without interest at a fixed maturity 
date not exceeding 1 year from date of issue, and certain 
copyrights or artistic compositions. 

Net loss from, sales or exchanges of property other 
than capital assets is the net loss from all sales or ex- 
changes of property listed in the preceding paragraph. 
Net loss from this source is deductible in full. 

Income from- other ftduciaries is the estate's or trust's 
share, as beneficiary, of the distributable income from 
another estate or trust. However, such income ex- 



cludes taxable and partially tax-exempt interest on 
Government obligations which is reported in interest 
income. 

Miscellaneous income includes taxable income from 
sources other than those tabulated. 

DEDUCTIONS 

Interest paid is that paid or accrued on debts, mort- 
gages, and bank loans; it excludes interest reported 
in schedules for rents and business, and interest on in- 
debtedness incurred to purchase a single premium life 
insurance or endowment contract, or securities yielding 
wholly tax-exempt income. 

Taxes imposed upon the estate or trust and paid dur- 
ing the year include State and local income taxes, cer- 
tain retail sales taxes, real estate taxes except those 
assessed against local benefits which tend to increase the 
value of property assessed. The deduction excludes 
taxes deducted in schedules for rents and business. Fed- 
eral income taxes, estate, inheritance, legacy, succession 
taxes, gift taxes, and foreign income taxes if any por- 
tion thereof is claimed as a tax credit. 

Miscellaneous deductions are authorized deductions 
other than interest and taxes and include bad debts, net 
operating loss deduction, losses from fire, storm, ship- 
wreck, or other casualty, or from theft, not compen- 
sated for by insurance or otherwise, and expenses in- 
curred for the production of taxable income or for the 
management and maintenance of property held for 
the production of taxable income. 

TYPES OF TAX 

The tax liability tabulated for taxable fiduciary re- 
turns includes the normal tax, surtax, and alternative 
tax. The amount of tax liability shown throughout 
the tables is the tax after the two tax ci'edits are de- 
ducted. Tax credits are allowed for the fiduciary's 
share of income tax paid at source on interest from 
tax-free covenant bonds and of income tax paid to a 
foreign country or possession of the United States. 
The amount of tax credit deducted is not available. For 
statistical purposes two types of tax are distinguished ; 
normal tax and surtax, and alternative tax. 

Normal tax and surtax is the sum of the two sepa- 
rate taxes. The rates are the same as for individual 
income. The tax rate schedule accomjjanying the fidu- 
ciary return supplies an integrated normal tax and sur- 
tax rate from which tlie combined tax is computed; 
and the joint tax is reported. If the net income taxable 
to fiduciary includes partially tax-exempt interest and 
dividends, the combined tax is reduced by an amount 
equal to 3 percent of such income in order to give effect 
to the partially tax-exempt income credit against net 
income for normal tax purposes. This eliminates from 
the combined tax the normal tax on such income. 

Alternative tax is imposed on net income containing 
a net long-term capital gain or an excess of net long- 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



115 



tei-m capital o^ain over net short-tenii capital loss, but 
only if the alternative tax is less than tlie ref^ular nor- 
mal tax and surtax computed on net income which in- 
cludes all gains from sales of capital assets. The al- 
ternative tax is the sum of a partial tax (computed at 



the i-e<;ular rates on net income reduced for this pur- 
pose by the amount of such long-term capital gain) 
and 50 percent of the excess long-term capital gain. Al- 
ternative tax is not effective on returns with surtax 
net income under $1G,0()0. 



TABLES FOR TAXABLE FIDUCIARY RETURNS. 

1951 



Page 

Number of returns, total income, and tax, with percentage distribu- 
tions : 

1 . By total income classes 118 

la. Aggregated from highest total income class 119 

lb. Aggregated from lowest total income class 120 

Sources of income, deductions, tax, and frequencies: 

2. Income or loss from each source, deductions, net income, exemp)- 

tion, and tax — by total income classes 121-123 

Distributions — by net income classes: 

3. Income or loss from each source, deductions, net income, exempj- 

tion, and tax 1 24-1 25 

4. Frequency distribution of returns — by total income classes. . 126—128 
Types of tax — by total income classes: 

5. Normal tax and surtax, alternative tax, average tax, and effec- 

tive tax rate 129-130 

Capital gains and losses — by total income classes: 

6. Short- and long-term captial gain and loss, capital loss carryover, 

and net gain or loss reported 131-133 

Returns for trusts and for estates — by total income classes: 

7. Total income, amount distributable, net income, exemption, and 

tax 134 



117 



118 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



Table 1. -TAXABLE FIDUCIARY RETURNS FOR 1951, BY TOTAL INCOME CLASSES: NUMBER OF RETURMS, TOTAL INCCME, AND TAX LIABILITY, WITH PERCENTAGE DISTRIBUTIONS 



Total income classes^ 
(Dollarai 



Percent 
of total 



Total income^ 



Amount 
(Thousand dollars) 



percent 

of total 



Tax liability 



Amount 
(Thousand dollar: 



percent 
of total 



Under $600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,760 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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 ... 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 .... 
500,000 under 760,000 .... 
750,000 under 1,000,000 ., 
1,000,000 under 1,500,000 
1,500,000 under 2,000,000 

2,000,000 under 3,000,000 
3,000,000 under 4,000,000 
4,000,000 under 5,000,000 
5,000,000 or imre 

Total 



8,659 
4,526 
6,967 
6,215 
5,500 

i,629 
4,270 
4,050 
3,455 
3,158 

2,661 
5,146 
4,378 
3,845 
3,302 

5,572 
4,505 
3,733 

3,168 
2,577 

2,203 
1,913 
1,735 
1,397 
1,308 

4,746 
2,943 
2,010 
2,402 
1,373 

823 

594 

437 
307 
193 

670 
243 
126 

60 
85 

38 
42 

19 
13 



7.5 
3.9 
6.0 
5.3 
4.7 

4.0 
3.7 
3.5 
3.0 
2.7 

2.5 
4.4 
3.8 
3.3 
2.8 

4.8 
3.9 
3.2 
2.7 
2.2 

1.9 
1.6 
1.5 
1.2 
1.1 



2.5 

1.7 
2.1 
1.2 

.7 
.5 
.4 
.3 
.2 

.6 
.2 
.1 

.1 
.1 



C) 

(') 
(') 
(') 
(*) 

(') 
(') 



2,888 
3,060 
6,065 
6,962 
7,533 

7,493 
7,996 
3,596 
8,193 
8,282 

8,219 
16,659 
16,376 
16,303 
15,673 

30,553 
29,203 
27,918 
26,875 
24,434 

23,078 
21,977 
21,672 
18,846 
18,949 

82,055 
65,657 
54,984 
32,813 
61,129 

45,028 
38,402 
32,645 
26,052 
13,297 

81,673 
42,130 
28,148 
16,287 
29,140 

16,533 
25,926 
16,870 
15,699 
5,229 

9,554 

20,147 
4,175 



0.2 
.3 
.5 
.6 



1.4 
1.4 
1.4 



2.5 
2.4 
2.3 
2.2 

2.0 

1.9 
1.8 
1.8 

1.6 
1.6 

6.8 
5.5 
4.6 
6.9 
5.1 

3.7 
3.2 
2.7 
2.2 
1.5 



3.5 
2.3 

1.4 
2.4 

1.4 
2.2 
1.4 
1.3 
.4 



1.7 
.3 



331 
221 
515 
687 
779 

813 
883 
964 
913 
947 

917 
1,923 
1,875 
1,922 

1,776 

3,667 
3,502 
3,486 
3,403 
3,222 

2,975 
2,908 
3,152 
2,617 
2,613 

12,299 
10,376 
9,239 
15,138 
12,764 

9,550 
8,232 
6,266 
5,585 
4,255 

20,137 

10,637 

6,810 

3,379 

6,757 

4,910 
6,955 
3,435 
3,421 
2,307 

565 
564 

103 



0.2 
.1 



(*) 



116,210 



1,202,376 



.4 


9 


.4 


10 


.4 


11 


.9 


12 


.9 


13 


.9 


14 


.8 


15 


1.7 


16 


1.7 


17 


1.7 


18 


1.6 


19 


1.5 


20 


1.4 


21 


1.4 


22 


1.5 


23 


1.2 


24 


1.2 


25 


5.8 


26 


4.9 


27 


4.4 


28 


7.2 


29 


6.1 


30 


4.5 


31 


3.9 


32 


3.0 


33 


2.6 


34 


2.0 


35 


9.6 


36 


5.0 


37 


3.2 


38 


1.6 


39 


3.2 


40 


2.3 


4] 


3.3 


42 


1.6 


43 


1.6 


44 


1.1 


45 


.3 


46 


.3 


47 




48 


- 


49 


100.0 


50 



For footnotes, see p, 135, 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



119 



Table lo. -TAXABLE FIDUCIARY RiTURNS FOR 1951, AGGREGATED FROM THE HIGHEST TOTAL INCCWE CLASS: NUMBER OF RETURNS. TOTAL INCCME, AND TAX LIABILITY, KITH PERCENTAGE DISTRIBUTICNS 





Total Income 

(Dolltf) 


Roturns 


Total income^ 


Tex liabi 


lltyJ 






Niimbftr 


percent 
of total 


Amount 

(Thoiitncft tlollar*) 

(?) 


percent 
of total 


Ainounl 


fercent 

of total 

IP) 




1 




1 

7 

11 

14 

27 
46 
88 

126 
211 

271 

397 

640 

1,310 

1,503 

1,810 
2,247 
2,841 
3,664 
5,037 

7,439 
9,449 
12,392 
17,138 
18,446 

19,343 
21,573 
23,491 
25,694 
28,271 

31,439 
35,172 
39,677 
45,249 
48,551 

52,396 
56,774 
61,920 
64,781 
67,939 

71,394 
75,444 
79,714 
84,343 
39,343 

96,053 
103,025 
107,551 

116,210 


(') 
(') 
(') 
{') 

(') 

(') 

0.1 
.1 
.2 

.2 

.3 

.6 

1.1 

1.3 

1.6 
1.9 
2.4 
3.2 
4.3 

6.4 
8.1 
10.7 
14.7 
15.9 

17.1 
18.6 
20.2 
22.1 
24.3 

27.1 
30.3 
34.1 
38.9 
41.8 

45.1 
48.9 
53.3 
55.7 
58.5 

61.4 
64.9 
68.6 
72.6 
77.3 

82.7 
88.7 
92.5 

100.0 


4,175 
24,322 
33,876 
39,105 

54,804 
71,674 
97,600 
114,133 
143,273 

159,560 
187,708 
229,838 
311,511 
329,808 

355,860 
388,505 
426,907 
471,935 
533,064 

615,877 
670,861 
736,518 
818,573 
837, 522 

856, 353 
878,040 
900,017 
923,095 
947,529 

974,404 
1,002,322 
1,031,525 
1,062,078 
1,077,751 

1,094,054 
1,110,430 
1,127,089 
1,135,308 
1,143,590 

1,151,783 
1, 160, 379 
1,168,375 
1,175,868 
1,183,401 

1,190,363 
1,196,423 
1,199,483 
1,202,375 


0.3 
2.0 
2.8 
3.3 

4.6 
6.0 
8.1 
9.5 
11.9 

13.3 
15.6 
19.1 
25.9 
27.4 

29.6 
32.3 
35.5 
39.3 

44.3 

51.2 
55.8 
61.3 
68.1 
69.7 

71.2 
73.0 
74.9 
76.8 
78.8 

81.0 
83.4 
85.8 
88.3 
89.6 

91.0 
92.4 
93.7 
94.4 
95.1 

95.8 
96.5 
97.2 
97.8 
98.4 

99.0 
99.5 
99.8 
100.0 


103 

667 
1,232 
3,539 

6,960 
10,395 
17, 350 
22,260 
29,017 

32,396 
39,206 
49,843 
69,980 
74,235 

79,820 
86,036 
94,316 
103,866 
116,652 

131,840 
141,079 
151,455 
163,754 
165,367 

153,984 
172,136 
175,044 
178,019 
181,241 

184,644 
138,130 
191,632 
195,299 
197,075 

198,997 
200,872 
202,795 
203,712 
204,659 

205,572 
206,536 
207,419 
208,232 
209,011 

209,598 
210,213 
210,434 

210.765 


0.3 

.6 

1.7 

3.3 
4.9 
8.2 
10.6 
13.8 

15.4 
18.6 
23.6 
33.2 
35.2 

37.9 
40.8 
44.8 
49.3 
55.3 

62.6 
56.9 
71.9 
77.7 
78.9 

80.2 
81.7 
83.1 
84.5 
86.0 

37.6 
S9.3 
90.9 
92.7 
93.5 

94.4 
95.3 
96.2 
96.7 
97.1 

97.5 
98.0 
98.4 
98.8 
99.2 

99.5 
99.7 
99.3 
100.0 


1 




2 


3 




3 




4 


5 


1 500 000 or iKire 


5 


6 
7 
8 
9 
10 

n 

12 
13 
14 




6 




7 




e 




9 




10 




11 




12 




13 




14 




IS 






16 


17 




17 




18 


19 




19 






20 


21 
22 




21 




£2 






23 






24 


25 




25 


26 




26 


27 




27 


28 




28 


29 




29 






30 






31 


32 




32 






33 






34 


35 




35 


36 




36 






37 


38 




36 






39 


40 




40 


41 




41 






42 






43 






44 






45 






46 






47 






48 






49 









For footnotes, see p, 135, 



120 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



Table Ib.-TAXABLE FIDUCIABY RETtRNS FCB 1951, AfXlREGATED FRCW THE LOWIST TOTAl INCCME CLASS: NUMBER OF RETURNS, TOTAL INCCME, AND TAX LIABILITY, WITH PERCENTAGE DISTRIBUTIONS 





Total income 

(Dollars) 


Returns 


Total income^ 


Taj liability^ 1 






Number 


Percent 
of total 

(?) 


Amount 
(Thousand dollars} 

(3) 


Percent 
of total 

(4) 


Amount 
(Thousand dollars) 

15) 


Percent 
of total 

(8) 




1 

2 

3 
4 

5 

6 

7 

3 

9 

10 

11 




8,659 
13,185 
20,152 
26,367 
31,867 

36,496 
40,766 
44,816 
48,271 
51,429 

54,290 
59,436 
63,814 
67,659 
70,961 

76,533 
81,038 
84,771 
87,939 
90,516 

92,719 
94,632 
96,367 
97,764 
99,072 

103,818 
106,751 
108,771 
111,173 
11?, 546 

113,369 
113,963 

114,400 
114,707 
114,900 

115,570 
U5,81J 
115,939 
115,999 
116,084 

116,122 
116,164 
116,183 
116,196 
116,199 

116,203 
116,209 
U6,210 
116,210 


7.5 
11.3 
17.3 
22.7 
27.4 

31.4 
35.1 
38.6 
41.5 
44.3 

46.7 
51.1 
54.9 
58.2 
61.1 

65.9 
69.7 
72.9 

75.7 
77.9 

79.8 
81.4 
82.9 
84.1 
85.3 

89.3 
91.9 
93.6 
95.7 
96.8 

97.6 
98.1 
98.4 
98.7 
98.9 

99.4 
99.7 
99.8 
99.8 
99.9 

99.9 
99.9 
99.9 
99.9 
99.9 

99.9 
99.9 
100.0 
100.0 


2,888 
5,948 
12,013 
18,975 
26, 508 

34,001 
41, 997 
50, 593 
58, 786 
67,068 

75,287 
91,945 
108, 322 
124,625 
140, 298 

170,851 
200,054 
227,972 
254,847 
279,281 

302,359 
324,336 
346,008 
364,854 
383,803 

465,858 
531, 515 
586,499 
669,312 
730,441 

775,469 
813,871 
846,516 
872,568 
890,865 

972,538 
1,014,668 
1,042,816 
1,059,103 
1,088,243 

1,104,776 
1,130,702 
1,147,572 
1,163,271 
1,168,500 

1,178,054 
1,198,201 
1,202,376 
1,202,376 


0.2 
.5 
1.0 
1.6 
2.2 

2.8 
3.5 
4.2 
4.9 
5.6 

6.3 
7.6 
9.0 
10.4 
11.7 

14.2 
16.6 
19.0 
21.2 
23.2 

25.1 
27.0 
28.8 
30.3 
31.9 

38.7 
44.2 
48.8 
55.7 
60.7 

64.5 
67.7 
70.4 
72.6 
74.1 

80.9 
84.4 
86.7 
88.1 
90.5 

91.9 
94.0 
95.4 
96.7 
97.2 

98.0 
99.7 
100.0 
100.0 


331 

552 

1,067 

1,754 

2,533 

3,346 
4,229 
5,193 
6,106 

7,053 

7,970 
9,893 
U,768 
13,690 
15,466 

19,133 
22,635 
26,121 
29,524 
32,746 

35,721 
38,629 
41,781 
44,398 
47, OU 

59,310 
69,686 
78,925 
94,113 
106,897 

116,447 
124,679 
130,945 
136,530 
140,785 

160,922 
171,559 
178,359 
181,748 
188,505 

193,415 
200,370 
203,805 
207,225 
209,533 

210,098 
210,662 
210,765 
210,765 


0.2 
.3 
.5 
.8 

1.2 

1.6 
2.0 
2.5 
2.9 
3.3 

3.8 
4.7 
5.6 

6.5 
7.3 

9.1 
10.7 
12.4 
U.O 
15.5 

16.9 
18.3 
19.8 
21.1 
22.3 

28.1 
33.1 
37.4 
44.7 
50.7 

55.2 
59.2 

62.1 
54,3 
56.8 

76.4 
81.4 
84.6 
86.2 
89.4 

91.8 
95.1 
96.7 
98.3 
99.4 

99.7 
99.9 
100.0 
100.0 


1 




















6 








8 










Under 3.000 


11 


12 
13 
14 












14 






16 
17 
18 




16 




IV 




18 






19 


20 

21 
22 
23 




ao 


Under 11,000 


21 






Under 13,000 


23 


24 
25 

26 
27 
28 
29 

30 




24 




25 




26 




27 




28 




29 


Under 50,000 


30 


31 


Under 60,000 


31 


32 
33 






Under 80,000 


33 






34 


35 


Under 100,000 


3S 


36 


Under 150,000 


36 




37 


38 


Under 250,000 


3b 






39 


40 


Under 400,000 


40 


41 


Under 500,000 


41 


A 




42 






43 


■W 


Under 1,500 000 


44 






4b 






46 


47 




4V 






48 


49 




49 









For footnotes, see p. 135. 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



121 



•.0 [^ CO o* o 



npsa 



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f^J (^ ^ to «r> 

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■^- I TwtowS ?5ooo«o «)P<^o-< (^«l»^■^|■r^ oj 



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tn»-J<MfMfM r\J(Mi-1r-(i-4 i-<(MCMCMr-t (^(MrgfMrH i-ir-li-lrHr-l ^CMrHfMH 



3 : 

8 = 5 



jeoou^-H \0OC^'0>-i o»f-i\Oir\oo i-iojirioor^ rHrgoHCt ^0(M^•^Or^ ^«oeot^<V( f^^rilO '^E:''"! 

rHf'^fnOJ rHOB(Mf-lr^ (^Irtr-t-.f'-t ^|^Olf»J<n t^fMfNPlI* flO^OV'SH IDS"^ ^'^'^ ■"* '^ ^ 






?5 f5 A r 



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rt rg rH iH fM H r-J 



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mo'f-f-* \0>r>«OrH<M ■st<r*-jr'" r^oiSif-oo o^o-r^o-'O 

>ft00ocosD r\f\ii-i(>o* tOcor^Neo SMfMn^* >x>oo*oc^ 

rHrJrH' IN rw rH C^ (N rH r-t 



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f^ 1^ CM CM iH 



nirHTOi-HQ CMcnniiHrH 

inc^ino^O 'i-.rtnnj.H 






8 = ! 



\ in a\ \D ociHr-m fvjovC^-J-tM curHmHCM H-JOvinin TO»0(j\TO-* inoo^Q™ Q^'^Sfi GQtP' 

JO\DO F-0>nnO -JOinfnTO <MrH<MQTO fMCOTOr-iru OO^'-HC-C^ r^QTOTO-* Ortt^TOTO 2!DE; 

=t55nin ShvO-isr-in c^F-rHTOm rHiHOOfv f-i-n-D^tm HrH^cMCM ^JSHc^in >fTOiAin(^ (^f^^o 

HrHHrHiH iHHr-li-tr-l -Jr%(nvl(n CMni.- 



^fMCMn (Tir^r^r^f^ r^r-r~r-r~- 



mc^inoc^ p-\OCTiovr\i 0'CT'>t 



TO c^ 



\0 1.0 (M <J> V 



< > C- ^O CJ» 

< TO p^ o tn 
3 TO f. ^ fV 



c~ <y\ a^ ^ &\ >Ovop^fM-st 



•-t O ^ TO fV 
rH c-1 rH m TO 
>0 CM I-* 



-i-fM>rr^r^ t^CVCMCMCM CMC^c^f^fM 



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\t <£} r-i o rvr-mmin 

■\CT(CMm •OfMO-4'rH 



co-j»0>Oin ^~f-^f 



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t- Cf O --J f^ 



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3 CM rH 



J a* n f^ 

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m o 
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> X o «s 

3 fNj m r- 



3 in O in c 



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St. (- « -g 
V 0) c g 
•• -o -g 3 3 



^ nj CM CM (M 



■o r- TO o\ <-« 



SP 



8uS o X S o 
rH CM CM f^ ^ 



t4 U tt u u 



tt U l, t- l~. 



01 OJ V 0) 0) S 

.-hti-OT) -a t3 "O 



ut^t^MU ^ut^ttt. %, t- u hi t- 4)0)010)0) 0)0)0)010) 0)0)0)0)01 'a-Q'O'g'g -o -a "a ii :^ o :3 ^ 
ai<i»ai0)O 0)0)0)0)0) o>o)oio>o» -q-a-o-a-a ■S'S'S'S'S 'S'S'3'9'9 SSSSS SEB„„ r^r^^ 

lllll lllll lllll i§§§§ §ii§l lllll ^||g| 8ss§§ §§^ 



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iHCMtn-^J-in %ot^TOo>o 



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OQcToo OinoKS oom 

r^CMC^^m OC^TOCO l-lfM'^-- 



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122 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 






•D r- TO 0^ O 



i-tCMn-^iA vOC-O 



vo r- « CT> c 

r% p^ r^ r^ ^ 



ss 






s : . 



§ 8 = ; 

8 iS-S 



00 o u"! oj n 
00 o o a> lA 



r*i vO ^D f^ OJ 
(j\ Oi ON <Ji TO 
^ t^ lA H r\J 



1 TO lA-^ 
3 iH C^ en 



m c- -j; f^ o- 



l> C- TO TO TO 



lO "A >£> lA lA 



3 ^ O ^ C- 

J -* rn -vf -l 



lA TO ON (M ^ 

lA oj o rj f^ 

\fl [-- lO vO ^ 



Ov C^ 




•H 0\ C < t> 

r- .H ^ f^ ry 
















c^TOtnO^f^ TOTOO^O-t 

lATOO-^-O ■■O ft r\l<D to 



r\J O rH H O 

0> 0> oj ir\ ON 

■A -4- -t f^ (M 



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*- *0 en TO 



1 3 (H 



--3-H0>»0 OO^DTOn 



c^ 0\ (n tn TO 
TO \0 fn TO \o 
O* TO O l> ^0 



cn TO OJ -J TO 



r\-4-(NJ vommc^o 



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t>00*A^ mTO^OHH 

lAO-'ATOsO OO-HvO^ 



%fl m rj lA TO 
o TO ^ 2 ^ 



CM C\ I rH I 



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0\ TO Q> (n CT* "fi 



^ -4- O t^ C^ 



TO TO \D lA O TO On I I 



Ol iD m fN O- 



C- OJ -J- lO TO 



r^ On On >XJ -J' 



sr -J- I I I 



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8 g-g 

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j3 P 

£.5 



9 K -D 



r-1 OJ IN tn 



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ir\ tn r- H i-i 



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rHmTOOi— I T\TOTOr- 

ONTOOOfNJ NDOJtnr- 



TOTO-j-no ojmotnc 

OnQnOOOn OAJf^mC 



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JiMcnTO TOnOnOTO-^ r-ONOAjm lAr-lsDr^TO 

1tMON<A t^iArHC^ON OAJOOO t>m(nTO\0 



..^.c-OnnD TOAjfnmcjN 
'^Q^J^rJ^ ^ ^ ^. Q Q^ 



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r-OON<?ON TOC^t^NO>j' miAryiHTO .-iNorNjONiA 



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tv 



39 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



123 



<fM(n>rin \0C^«30>Q ;-jrut^Ntiri ioc*-a)c» 



aaa; 



■i fi i-A t-i c\i c\i d C4 tst ev ojdjrvrw'n nni^tAf 



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rHi-tiHi-i r>r>(nr»\(n (Mrwdfyrg ^OO^jorj (^(O^Ol^^-.f OO'O'n'^ 



■sf ^O f^ m (M 












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f- -> o o> -a 

to fn ON -"t "n 



to rH oj H <■ 
r- o r> S c 

■^ OJ O ON f 



rjniontn no-Nf 



r>i(n (*lNO-4t^O HOrl^-j 

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to ci^oin^'C t*-(TNCo«(j> 



in (n CO r> H 
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to r-i vt 00 to 



OJ rj in nO nO 



nO C^ t^ C- [*- 



r-t o o c- r~ 



^ -.1 in ^ - 



(^ in 

CO f^ 



CO tn 



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o r-i <*>, CT- a 
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t*- UN o -J- <^ 



rn >t C- t^ f^ 

nj ON fn o ON 

to m -J- (-1 r-1 



P-J-nj-StO O-trHi-i 
NO fNj J 



CO -t nd >o m 



m -^ (n n (M 



1-4 ON 

ON ni 



(5^ 



m c* tn H t^ 

rH OJ m 1-1 OJ 

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r tA (-\ (n 



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P rH O r- 00 
t- \0 vO rr, CO 
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sT n rri ni (VJ 



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m n -J ^ -J- 



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-n-*C-p -jNOr^poj cnnr^'^f- 
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-rf >t NO 
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nj m oi 



^ f^ OJ ^ n 



p m 






to CO >f nD r 
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CO OJ 



NtC^rHONC^ PmrHt-m 
rHOrHrHrH OJlTlrHNOON 

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m CM t- rH r- 
CJ> (^ O On rH 

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9 ?= 5 



l°i 



rH P ^£- m 
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COONCnQNin inNDOJfnC^ 

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CNj in in vf (r\ 



lArH-ooco Aimc-rHin pcooopoj ojrHpin-o 
cnminNOOJ ^rHO«iArH intMOjp-* o>>OPC^in 
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a^ 



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fill 



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r-i i-t i~t r-i f-i OJtMr-i^m ■OC-OOCT-rH a 

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lull lllll lllll §l§s§ Isle 



<n -J m I 
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nil 



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£1 X> 

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r -J --f ^ - 



328641 0—55- 



124 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



6 w 



jr^^m i0£>C0(j-O 



a sas; 



r ^ ^ 



, V -H 

1 e- 9- 






^ K -o 



S-g 



s : 
1 = 



i-ieoco-j'-J' ir\\ocoo>-^ r^cocytr-f 



vQ CM >I 



(^(Moooo coiHiAt^-^ omHt^o* i^c^«D\oo* os-^cNintn 'y2i'!J IC 
S P! S vo io s? -? ^ >!■ ^ ^ in *o in n t^ ia in t* \0 ^ M <n oj .-4 vo ?j \0 t-- 






O^ ir\ O t^ (n 



^r-i(^mr- ^nc^.H^ OiHvOO^ vo-jDmncM ■-J■«l0^^o<^ iNtyr^r--j '^!0^tJ>q; "^it'^'i;^ '^S'^f; 

fy ^ 3 3 ^ 3 O oi tf^ ^ O CM <> w< o «0 O oj o O ?i c^ irv «£> f-^ CO O O ^ »o -St E: n '^ ^ C>J (^ iri vD |H ^ >^ ;g 9 

rvComcIP KcDK^rv cvj>j!5[>In tn;=^.-^^oJ o>--t>tt^« f^J '^"1° '^ "x" -^'^^ °'»°'^'^'^^ ^°1. -^ 

""""" >i)\D>A^-^ (*\fnmt^fN rjcc^oto u^in-^-r^cn ^o^-or^m tnfv-*f^ 



<CMOjr>J t>jrM(MrMry 



OJ ^ -J r 



isa 



!?! ^' 



OC^iA-Jin ir\vOr-lirim 



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to H <N n oj 
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iD in -^ ■4' (^ ■>!■ f^ 



ni n^ O^ r-l ni 
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rg vo -o oj -J- 






1 ry c- \0 I 



\0 to rH oj m 
f^ \0 O OJ f^ 
to m a» O C^ 



jQot^'j- -^ ^ -4 \o a^ 
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= 39 



ni m H O TO 
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rH to O m rH 
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31- 



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^^oo^-.f-o -^-^mnjo r^m^a^o 






CM CM CM CM r 



TO n 



CM o> 

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o o 



>trHoo^m u-ir-incM-sf o^m-om^o stcMOHC^ 

lAvI^D^OO TOrHTOt^'O lAfMCMCOr^ ^£^C-u^^-l^ 

OOrHvtf-O ininnio\Ov vOCMt^r^CM OTO-.t-J'Ov 






H tn CM m nj 



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13 'O 'O ^O "O 

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80 O O O 

o o o o 

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8SSS§ 



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o o o o o 



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xD TO 



o o 
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5.5 



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41 4) 



1 en en 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



125 



•0t^00CT*O H'N'^'4'0 >0f-t00»0 r-t <\l <^ ^ iTi 'OOOOO^Q r^OJ(-^^tu^ lOt^OOO-O rHI>J(^-.I 

r-t HrHr-tr^iM ■Hi-H'-l.HtM rsjryrvrsirg f\i m c^ ft t*i (^r^c^rtc^ (^r^tntn^ >»>In»-} 



8 = a 



1 oj i-t if\ r« 
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^0^f^JtO<M r'1^«0%Dt^ ^O^Op^O■J■ Qt^pC^CO OOOOf^n ^^ i-t 0< O'- O 0><rtr»{Ji^ OO^-HCJ 

yS\S>i-Q rM<nr-<MO [^■sfSff-iA QQ>^>r»fv rHtr»c\j»oJ f^O^>rH>T *too>5)aS MtrW^ 

irifot^rS tn\oir\>r<'v \0<^i-ior- <0*r^(MO i-JtAo^no* 0>Htsr>J-^ rtjH>oc5H ■Ji'^-^o 

•>(^(^n ^d^Si^ «>to>o-*-si >oa'-^oj>n m-^^oi 



i-trvrj<\j(M >t-«j-^*^(' 



00iJ.'O>On vOO-^rg-vf tOrHxOr-fM Qr-I>1Q<N (NlWOOfn ^OmQC^f^ -^r-OJ-vfiA <NiHf-CM»l 

3ir>(\jtoH fncp>ntp(N «-ir-lr>j(neo ^S^-^^to ojir\Q"^o fnr-ivDO«ft tO'C-stt^oi «o(M 
>Dirv>£r-J C*--J<NOO» tO-sfiHOC^ OJCT»r-0-J -*f*\i^<M<N C*-f(V(^rJ 






CO O^ ^£) >0 

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n >h w to H 
fM Oi <-< (M (n 



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1 = a 



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r^ iTi 0\ fA (V 

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m (^ r-l (M CM 

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mr~r-iAm inrnmcncM fnr^vOTOfn -i>-h 



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126 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



\D C^ to ON O -H 



ry i^ sf u 






I I I I I 



1 \0 iH n ry r 



I I I I I 



-J- fn 0> "A (N 



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I lllt-^ tOO»\DCMH CMrHOpiTl O-^OiA\0 CV-*CO^C0 vOOJMfNjI ^11 

O ■^NfiHO'O^ WO'Ovf^U-i mt^r^fViCM C--(ni-H(~yiH 



83 



III ill<4cn rair\vOiH»r» <r\ (m e\i m a^ rorooo^O o\rutO"M(" 

\0P- \OiAOJOO^ lAOrOt^-j >frnt^rvc\J fia-jrvJrHr 

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85:8 



I I I I I ' ' Q :J t^ 



r^-j-t-- -*^coirip> -^mtorj-i oxmmto-j- iAino\>AC 

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lO-^-rH i-t i-i r-i r-i i-t 






I I I I I 



?s?i ass 



r^-jnm^ CT-rHffl-^tt*^ c^cMTO\D--t 
(y<rS(j>coin ir\-4-r\jMt\j D-inr>jojrH 



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o I. o 



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r\i O -^ U^ i-i 

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iD C^ TO a- -H 



!§§§§ 

O O O O O 
O m Q «n O 
m !> o ni m 



@ §§§§§ 



"O "CJ '^ t 

§§§! 
o o o o o 

m O O O O 
C^ O m O "n 



§§ 



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0) 01 I 



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i§ §§§§§ 



oj oj (u c S 
■a TJ -o ^ 3 

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OOOOO ooooo 



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18 88888 888 



^c^Jf^-Jlf^ vot^-roo^o l^nJp^■^fln \oc^TOtT'0 <-i 



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od'd' 



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F^ tH ^1 g 



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o o o 

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55 



IIS 

0) 0) 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



127 



r-ir^vjin vOt^-toovO i-t(\jM-jm ^r-tocO iHCyt^^jiA \0 t^ to a^ Q <-ioj 



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IIIII 



II IIIII -n M 



C^ O iTi en ly 
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III IIIII III 



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I I I I iH I I I I I 



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Mf«J lArHfMrHCV) llrHII 



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t^ u ^^ u ^^ 

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j-g-a-g-g •g-rt-a-a-a •o'O'a'cS'a 

j|§|| ||§g§ §gg§§ 



8S8S8 5885 



5 f- iH rH rH rH OJ r 



jfn^iA or-too»o 



cyfn (n •>! ^ 



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u u u u ^^ 

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F- 00 <?• rH 

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f- h t- T) "D 

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sOD-toCT'O rHrv(n-,jiri 
rHrHHi-HCM rjrjfNjrgoj 



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128 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



I I I I I I I I I I I I I I I I 



I I 1 I r I I I I I III 



III I I I ^ r>j 



SI 8 



I I I I I I I I I I I I I i I I I I I I I I I I I I I I I I I I I I I I 



I I I I I I 



lllll llll) lllll lllll lllll ICOIOJr 



I I I I I lllll lllll llll 



lllll lllll ^OU^•HII 



8|8 



lllll lllll lllll lllll lllll lllll lllll I 



* O .H I I I ^ I I 



8|8 



llll lllll lllll lllll lllll lllll lllll llli-lvO vOr 



o ^ o 



Ill III 



III II 



llll lllll IICMOOtO 



III nH r>j I I 



lllll lllll lllll lllll 



llll III 



lllll iro'0(-\0> rHr-J-HrHI llll 






o ^ o 



lllll 



III lllll lllll 



I lllll lllll u-iOOr^CO ^£)>-llll Ir 



llll III 



llll I I I I to 



J^Of^f*! rvJIIrHI llll 



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O t4 Q 

O 0) O - 

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lllll lllll 



III I 



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o S o S 

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o o 

O (h Q 

O 0) o 

o E o 



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■j m rj tn iH -i iH 



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■a 

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O ll> OJ 

t. § 9oo 

0) _ Q m 

■q O o o r>i 

£ Q s:> ■* -^ 



r- o ry ir\ c- 

<H f>J oj oj rj 

Fh t^ t- F-r t' 



O O O O O 

8 O O Q 
"A O in O 



O O O O Q 

8Q O O S 
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§0 Q O O 
O O O O 

o o o o o 



§o o 
O Q 
3 O O 5 



h r^ ^ t> ^. 

01 (D (U (U a> 

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sD r- 03 o> H 
I Fh h 



1333; 



I (4 Fi t. Fh F^ ti 



maiaittioj ■o'O'O'O'Q •aTjTS'O'a ■o'O'O'Oi 

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O Q O Q O O C 



,-,_-.„ moooo 



o o o o o 
lA \o r- to (j» 



o o o o o 



o o o o 

in vo P- to 



O o o o 

O Q O O O 
lA O "A O O 
rH W OJ f^ ^ 

Fi h (h F^ F4 

01 01 Ot il> <D 

mil 

S88SS 

O O O O O 

8~ "o o o o 
u-1 O lO O 
0^ iH <-< (M OJ (M 



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H oj oi oj c\j f^ ry 



•vt ^ -vj -J^ >f 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



129 



Tabla 5.-TAXABLE FIDUCIARY RETURNS FOR 1951, BY TOTAL INCOME CLASSES AND BY TYPES OF TAX: NUMBER OF RETURNS, TOTAL INCOME, NET INCOME, EXEMPTION, TAX LIABILITY, AVERAGE TAX, 

AND EFFECTIVE TAX RATE 



Total Income claaaes^ 
(DoUmra) 



Tolol number 
of returns' 



Total income^ 



(Thouwmnd 
dollar 9) 



Net Income 
taxable to 
fiduciary^' 

( Fhoummnti 

dollmru) 

(31 



Amount of 
exemption'* 

(Thousand 
ilollmrw) 



Tax 
liability' 

( Thouaand 
dotlmtt) 



Average tax' 



Effective 
tax rate 
based on 

net income 

(F*rcwtt) 



All returns 



Under 1600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under •4,000 

i,000 under i,500 

i,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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under U,000 

1«,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total 

Taxable returns with total income under 15,000 

Taxable returns with total income of 15,000 or more. 



8,659 
4,526 
6,967 
6,215 
5,500 

4,629 
4,270 
4,050 
3,455 
3,158 

2,861 
5,146 
4,378 
3,845 
3,302 

5,572 
4,505 
3,733 
3,168 
2,577 

2,203 
1,913 
1,735 
1,397 
1,308 

4,746 
2,943 
2,010 
2,402 
1,373 

823 
594 
437 
307 
193 

670 
243 
126 
60 
85 

38 
42 

19 



116,210 



70,961 
45,249 



2,888 
3,060 
6,065 
6,962 
7,533 

7,493 
7,996 
8,596 
8,193 
8,282 

8,219 
16,659 
16,376 
16,303 
15,673 

30,553 
29,203 
27,918 
26,875 
24,434 

23,078 
21,977 
21,672 
18,846 
18,949 

82,055 
65,657 
54,984 
82,813 
61,129 

45,028 
38,402 
32,645 
26,052 
18,297 

81,673 
42,130 
28,148 
16,287 
29,140 

16,533 
25,926 
16,870 
15,699 
5,229 

9,554 
20,147 
4,175 



1,202,376 



140,298 
1,062,078 



2,504 
2,725 
5,129 
5,625 

5,780 

5,601 
5,752 
6,044 
5,576 
5,617 

5,351 
10,785 
10,204 
10,203 

9,305 

18,280 
16,809 
15,987 
15,161 
13,768 

12,422 
11,745 
12,230 
9,934 
9,672 

41,776 
31,876 
25,870 
39,045 
29,538 

20,897 
17,271 
12,713 
11,020 
8,074 

36,345 
19,169 
11,955 
6,132 
10,872 

8,311 
10,643 
5,783 
5,507 
3,866 

786 
1,049 



96,201 
494,646 



866 
1,644 
2,593 
2,256 
1,954 

1,597 
1,407 
1,304 
1,107 
988 

895 
1,554 
1,284 

1,090 
944 

1,526 

1,210 

976 

819 

655 

553 
478 
425 
336 
326 

1,158 
694 
472 
574 
317 

189 
133 
101 



152 
51 
25 
15 
19 






21,483 
11,338 



210,765 



15,466 
195,299 



331 


38 


221 


49 


515 


74 


687 


111 


779 


142 


813 


176 


883 


207 


964 


238 


913 


264 


947 


300 


917 


321 


1,923 


374 


1,875 


428 


1,922 


500 


1,776 


538 


3,667 


658 


3,502 


777 


3,486 


934 


3,403 


1,074 


3,222 


1,250 


2,975 


1,350 


2,908 


1,520 


3,152 


1,817 


2,617 


1,873 


2,613 


1,998 


12,299 


2,591 


10,376 


3,526 


9,239 


4,597 


15,188 


6,323 


12,784 


9,311 


9,550 


11,604 


8,232 


13,859 


6,266 


14,339 


5,585 


18,192 


4,255 


22,047 


20,137 


30,055 


10,637 


43,774 


6,810 


54,048 


3,379 


56,317 


6,757 


79,494 


4,910 


129,211 


6,955 


165,595 


3,435 


180,789 


3,421 


263,154 


2,307 


769,000 


565 


141,250 


564 


94,000 


103 


103,000 



218 
4,316 



13.2 
8.1 
10.0 
12.2 
13.5 

14.5 
15.4 
15.9 
16.4 
16.9 

17.1 
17.8 
18.4 
18.8 

19.1 

20.1 
20.8 
21.8 
22.4 
23.4 

23.9 
24.8 
25.8 
26.3 
27.0 

29.4 
32.6 
35.7 
38.9 
43.3 

45.7 
47.7 
49.3 
50.7 
52.7 

55.4 
55.5 
57.0 
55.1 
62.2 

59.1 
65.3 
59.4 
62.1 
59.7 

71. 

53.8 

73.6 



16.1 
39.5 



9 

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 



46 
47 
48 
49 



For footnotes, see p. 135. 



130 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



Table 5.-TAXABLE FIDUCIARY RETURNS FCB 1951, Ei TOTAL INCCME CLASSES AND BY TYPES OF TAX: NUMBER OF RETURNS, TOTAL INCCME, NET INCCWE, EXEMPTION, TAX LIABILITY, AVERAGE TAX, 

AND EFFECTIVE TAX RATE - Continued 



Total income classes^ 

(Dollars) 



Total number 
of returns 



Total income^ 



( Thousand 
dollars) 



Net income 
taxable to 
fiduciary^-^ 

C Thousand 
dollars) 



Amount of 
exemption^* 



dollar 



Tax 

liability^ 

f Thousand 
daltnrs) 



Average tax^'' 



Effective 
tax rate 
based on 

net income 



fPei 



IJ 



Returns with normal tax and surtax^* 



Under S600 

600 under 750 

750 under 1,000 

1,000 under 1,250 

1,250 under 1,500 

1,500 under 1,750 

1,750 under 2,000 

2,000 under 2,250 

2,250 under 2,500 

2,500 under 2,750 

2,750 under 3,000 

3,000 under 3,500 

3,500 under "1,000 

A, 000 under 4,500 

i,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 11,000 

11,000 under 12,000 

12,000 under 13,000 

13,000 under 14,000 

14,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 30,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250.000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total returns with normal tax and surtax 

Under ((15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 60,000 

60,000 under 70,000 

70,000 under 80,000 

80,000 under 90,000 

90,000 under 100,000 

100,000 under 150,000 

150,000 under 200,000 

200,000 under 250,000 

250,000 under 300,000 

300,000 under 400,000 

400,000 under 500,000 

500,000 under 750,000 

750,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 3,000,000 

3,000,000 under 4,000,000 

4,000,000 under 5,000,000 

5,000,000 or more 

Total returns with alternative tax 



8,659 
4,526 
6,967 
6,215 
5,500 

4,629 
4,270 
4,050 
3,455 
3,158 

2,861 
5,146 
4,378 
3,845 
3,302 

5,572 
4,505 
3,733 
3,168 
2,577 

2,203 
1,913 
1,735 
1,397 
1,308 

4,660 
2,750 
1,789 
2,021 
1,092 

630 
434 
329 
211 
121 



86 
193 
221 

331 

281 
193 
160 
108 



72 

293 

144 

66 

36 

43 
29 
21 
10 



2,383 
3,060 
6,065 
6,962 
7,533 

7,493 
7,996 
8,596 
8,193 
8,282 

3,219 
16,659 
16,376 
16,303 
15,673 

30,553 
29,203 
27,918 
26,375 
24,434 

23,078 
21,977 
21,672 
18,846 
18,949 

80,455 
61,325 
48,931 
69,615 
48,554 

34,373 
28,062 
24,593 
17,856 
11,466 

45,032 
17,043 
13,327 
6,524 
14,317 

3,916 

12,781 
7,376 
9,373 



7,057 
3,822 
4,175 



2,504 
2,725 
5,129 
5,625 
5,780 

5,601 
5,752 
6,044 
5,576 
5,617 

5,351 
10,785 
10,204 
10,203 

9,305 

18,280 
16,809 
15,987 
15,161 
13,768 

12,422 
11,745 
12,230 
9,934 
9,672 

40,224 
27,810 
20,344 
27,501 
18,897 

12,661 
9,493 
6,889 
5,752 
3,468 

12,114 
3,851 
2,839 
1,021 
2,702 

892 
3,811 
' 383 

1,950 



553 
56 

140 



366 
1,644 
2,593 
2,256 
1,954 

1,597 
1,407 
1,304 
1,107 
983 

395 
1,554 
1,284 
1,090 

944 

1,526 

1,210 
976 
819 
655 

553 
478 
425 
336 
326 

1,134 
644 
407 
456 
242 

129 
85 

70 
41 
29 

79 

19 
10 



(") 



331 
221 
515 
637 
779 

813 
883 
9&4 
913 
947 

917 
1,923 
1,375 
1,922 
1,776 

3,667 
3,502 
3,486 
3,403 
3,222 

2,975 
2,908 

3,152 
2,617 
2,613 

11,770 
8,379 
7,033 

10,241 
7,863 

5,610 
4,407 
3,3U 
2,921 
1,859 

6,939 
2,415 
1,879 
678 
1,982 

692 
3,171 

273 
1,633 



453 
32 
103 



131,158 



38 
49 

74 
111 
142 

176 
207 
238 
264 
300 

321 
374 
428 
500 
533 

658 

777 

934 

1,074 

1,250 

1,350 
1,520 

1,817 
1,873 
1,998 

2,526 
3,229 
3,931 

5,067 
7,201 

8,905 
10,154 
10,073 
13,844 
15,364 

18,653 
24,394 

31,317 
23,250 
47,190 

76,839 
151,000 

30,333 
204,125 



151,000 
32,000 
103,000 



1,153 



Returns with alternative tax^ 



1,600 
4,333 
6,053 
13,199 

12,575 

10,655 

10,340 

8,052 

8,196 

6,831 
36,641 
25,087 
14,820 

9,763 

14,824 

12,617 

13,145 

3,993 

6,326 

5,229 
2,498 
16,325 



248,102 



1,552 

4,066 

5,527 

11,544 

10,641 
8,236 
7,777 
5,824 
5,268 

4,606 
24,231 
15,317 
9,116 
5,111 

8,170 
7,419 
6,332 
5,395 
3,557 

3,866 
228 
993 



24 
51 
65 

118 

75 
60 
48 
30 
26 

16 
73 
32 
16 
9 

10 
5 

3 
2 
2 



{") 



529 
1,497 
2,206 
4,947 

4,921 
3,940 
3,825 
2,951 
2,664 

2,397 
13,199 
8,222 
4,931 
2,700 

4,776 
4,218 
3,784 
3,162 
1,788 

2,307 

112 
533 



79,609 



6,151 

7,756 

9,982 

12,984 

17,512 
20,415 
23,906 
27,324 
27, 750 

33,292 
44,292 

57,097 
74,712 
75,000 

111,070 
145,448 
180,190 
316,200 
357,600 

769,000 
112,000 
106,600 



32,467 



For footnotes, see p. 135. 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



131 



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132 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



>£i r- >» (J. o 



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TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



133 



S R a S t: P S e ,- - 



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134 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



f\J t- CO *o f>i 

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0) 0) 



TAXABLE FIDUCIARY INCOME TAX RETURNS FOR 1951 



135 



Foolnotci for fitlitriary labh s 
(In the tables, values In thousand dollars and percentages are rounded and, therefore, may not add to the totals) 



< Total Income classes are based on the amount of total Income 
reported on each return. (See note 2.) 

'Total Income Is the amount resulting from the combination of 
net profit and net loss from rents and royalties, from business, from 
partnerships, and from sales or exchanges of capital assets and other 
property, together with Income from dividends, interest, other 
fiduciaries, and miscellaneous income. (Total income is an ap- 
proximation of the adjusted gross income tabulated for individual 
returns.) 

' Tax liability Is the net tax payable 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 0.05 percent. 

" Dividends, foreign and domestic, exclude dividends received 
through partnerships and other fiduciaries. 

" Interest received includes that on bank deposits, notes, mort- 
gages, bonds, and taxable and partially tax-exempt Government 
obligations, as well as such Government Interest received through 
partnerships and other fiduciaries. 

' Rents and royalties net profit is the combined profit from these 
two sources, neither of which is reported separately. Deductions 
against gross rents and gross royalties received are allowable for 
taxes, interest, repairs, depreciation, depletion, and other expenses 
pertaining to the respective income. A net loss from either source 
offsets net profit of the other; the net profit reported is the 
combined result. 

" Rents and royalties net loss is the combined loss from these 
two sources, neither of which is reported separately. Allowable 
deductions for taxes, interest, repairs, depreciation, depletion, and 
other expenses pertaining to the respective income exceed the gross 
rents and gross royalties received. A net profit from either source 
offsets net loss of the other; the net loss reported by the taxpayer 
Is the combined result. 

» Trade or business net profit is the net result of all trade and 
business activities In which the estate or trust is engaged, the 
combined result of which is a net profit. A net loss in one business 
offsets net profit of another. 

Deductions from total receipts are allowed for expenses of doing 
business, such as cost of merchandise sold, employees' salaries, 
interest, taxes, rent, repairs, depreciation, obsolescence, depletion, 
bad debts, and losses on business property. (Net operating loss 
deduction is reported in miscellaneous deductions.) 

" Trade or business net loss is the net result of all trade and busi- 
ness activities in which the estate or trust is engaged, the combined 
result of which is a net loss. A net profit from one activity offsets 
net loss of another. Business deductions are mentioned in par. 2, 
note 9. 

" Partnership net profit excludes taxable and partially tax-exempt 
Interest on Government obligations and net gain or loss from sales 
of capital assets. 

" Partnership net loss excludes taxable and partially tax-exempt 
Interest on Government obligations and net gain or loss from sales 
of capital assets. 

" Net gain from sales or exchanges of capital assets is the net 
gain reported in total income. It is the result of combining net 
short- and long-term capital gain and loss and any capital loss 
carryover from years 1946-50, inclusive, not previously deducted. 

Sales of capital assets include worthless stocks, worthless bonds 
If they are capital assets, nonbusiness bad debts, certain distribu- 
tions from employees' trust plans, and each participant's share of 
net short- and long-term gain and loss received tiirough partner- 
ships. 

" Net loss from sales or exchanges of capital assets is the allow- 
able loss used in computing net income taxable to the fiduciary. It 
is the result of combining net short- and long-term capital gain 
and loss and any capital loss carryover from the years 1946-50, 
inclusive, not previously allowed. 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. (Also see par. 2. note 13.) 

"■ Net gain from sales or exchanges of property other than capital 
assets is that from the sales of ( 1 ) property used in trade or busi- 
ness of a character which is subject to the allowance for deprecia- 
tion. (2) obligations of the United States or any of its possessions. 
a State or Territory or any political subdivision thereof, or the 
District of Columbia, issued on a discount basis and payable with- 
out interest at a fixed maturity date not exceeding 1 year from 
date of Issue. (3) real property used in trade or business, and (4) 
certain copyrights or artistic compositions. 

"Net loss from sales or exchanges of property other than capital 
assets Is the net loss from sales of property listed In note 15. 

" Income from other fiduciaries excludes taxable and partially 
tax-exempt Interest on Government obligations. 



'" Miscellaneous Income Includes taxable Income from sources not 
elsewhere tabulated. 

"' Interest paid Is that paid on debts, mortgages, notes, 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 a single premium life insurance or endowment 
contract. 

™ Taxes paid Include State income taxes, certain retail sales 
taxes, and real estate taxes except those levied for Improvements 
which tend to Increase the value of property. This deduction 
excludes Federal Income taxes, estate. Inheritance, legacy, succes- 
sion taxes, and gift taxes; taxes deducted In schedules for business 
and rent Income; and Income taxes paid to a foreign country or 
possession of the United States If any portion thereof is claimed 
as a tax credit. 

" Miscellaneous deductions Include bad debts, net operating 
loss deductions, losses from fire, storm, shipwreck, or other casualty, 
or from theft, not compensated by Insurance or otherwise, and 
other authorized deductions except Interest and taxes. 

-' Balance Income Is the excess of total income over total deduc- 
tions, that is. Income before the amount distributable to bene- 
ficiaries is deducted. 

" Net Income taxable to fiduciary is the net Income remaining 
in the hands of the fiduciary after deductions for allowable ex- 
penses and amount distributable to beneficiaries. 

"Amount of exemption is $600 for each estate and $100 for 
each trust, in the form of a credit against net Income taxable to 
fiduciary for purposes of both normal tax and surtax. 

='■ Less than $500. 

■" Net income classes are based on the amount of net Income 
taxable to fiduciary (see note 23). 

=' Average tax is based on the tax liability after the deduction 
for 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 normal tax and surtax are returns on which the 
regular normal tax and surtax is reported, that is. all returns 
except those on which the alternative tax is Imposed. 

"Returns with alternative tax are returns showing a net long- 
term capital gain or an excess of net long-term capital gain over 
net short-term capital loss, on which the alternative tax is less 
than the regular normal tax and surtax computed on net income 
which includes all net gain from sales of capital assets. (Alterna- 
tive tax is not effective on returns with surtax net Income under 
$16,000.) 

" Returns with net loss from sales of capital assets are those 
showing a deduction from gross income on account of a statutory 
capital loss resulting from the combined net short- and long-term 
capital gain and loss and the allowable carryover. (See also note 
14.) 

" Short-term applies to gains and losses from the sales or ex- 
changes of capital assets held 6 months or less and 100 percent 
of the recognized gain or loss thereon is taken Into account In 
computing net short-term capital gain or loss. The amount re- 
ported Is a combination of short-term gains and losses for the 
current year, together with those received through partnerships. 

'-' Long-term applies to gains and losses from the sales or ex- 
changes of capital assets held more than 6 months and 50 percent 
of the recognized gain or loss thereon is taken into account in 
computing net long-term capital gain or loss. The amount reported 
includes such gain or loss received through partnerships. 

" Capital loss carryover reported on the 1951 returns is a combina- 
tion of the 1950 net capital loss and the remaining capital loss 
carryovers from 1946-49. not offset by net capital gains of the 
succeeding years 1947-50. 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 ciu-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 five succeeding 
years to the extent not previously eliminated. 

" Returns with net gain from sales of capital assets are returns 
showing a statutory capital gain in total Income, resulting from 
the combination of net short- and long-term capital gain and 
loss and the allowable carryover. (See also note 13.) 

"■■' 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 capital loss (before carry- 
over) 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 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 no short-term gain or loss but a cEirryover was 
used to determine the excess long-term gain. 



HISTORICAL TABLES 
TAXABLE FIDUCIARY RETURNS, 1944-51 

Page 

8. Number of returns, total income, tax, and effective tax rate — by 

total income classes 1 38 

9. Sources of income and deductions by type 139 



137 



138 



TAXABLE FIDUCIARY INCOME TAX RETURNS, 1944-1951 



-TJIXABU: FIDUCISHY RETURNS: NUMBER OF RETURNS, TOTAL INCOME, TAX, AND EFFECTIVE TAX RATE, BY TOTAL INCOME CLASSES, 1944-1951 
(For historical data prior to 1944, see Statistics of Income for 1949, pp. 326-328.) 



Total income classes^ 
(Doltara) 



Number of returns 



Under $500 

500 under 1,000 

Under 600 

600 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000,... 
100,000 under 150,000... 
150,000 under 300,000... 
300,000 under 500,000... 
500,000 under 1,000,000. 
1,000,000 or more 

Total 

Under $500 

500 under 1,000 

Under 600 

600 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000 

150,000 under 300,000 

300,000 under 500,000 

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

Total 

Under $500 

500 under 1,000 

Under 600 

600 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000 

150,000 under 300,000 

300,000 under 500,000 

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

Total 

Under $:>00 

500 under 1,000 

Under 600 

600 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 2,500 

2,500 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 under 10,000 

10,000 under 15,000 

15,000 under 20,000 

20,000 under 25,000 

25,000 under 50,000 

50,000 under 100,000 

100,000 under 150,000... 
150,000 under 300,000... 
300,000 under 500,000... 
500,000 under 1,000,000. 
1,000,000 or mare 

Total 



8,659 
11,493 

11,715 

8,899 
7,505 
6,019 
9,524 
7,147 

19,555 
8,556 
4,746 
2,943 
5,785 

2,354 

670 
429 
123 

61 
27 



8,530 
11,574 
11,556 

8,925 
7,283 
6,192 
9,437 

7,000 

18,996 
8,584 
4,589 
2,867 
5,811 

2,537 
633 
505 
U3 
69 
31 



115,252 



8,657 
11,020 
10,753 

8,053 
6,660 
5,437 
8,088 
5,871 

15,537 
6,533 
3,681 
2,291 
4,289 

1,735 

473 

345 

81 

48 

25 



99,577 



6,879 
12,441 



10,682 

8,461 
6,674 
5,419 
8,385 
6,135 

15,887 
6,753 
3,756 
2,223 

4,643 

1,923 

495 

355 

94 

50 

28 



101,283 



7,074 
15,978 



11,836 

9,261 
7,256 
5,924 
9,038 
6,494 

16,725 
7,044 
3,704 
2,427 
4,528 

1,762 

440 

345 

84 

56 

21 



7,199 

17,170 



13,283 

10,125 
8,197 
6,500 
9,972 
7,256 

19,098 
3,029 
4,295 
2,603 
4,964 

1,977 

560 

355 

61 

56 

25 



7,309 
17,649 



13,109 

9,805 
7,652 
6,292 
9,341 
6,777 

16,934 
6,786 
3,618 
2,090 
4,009 

1,511 

314 

259 

57 

36 

12 



2,888 
9,125 

14,495 

15,489 
16,739 
16,501 
33,035 
31,976 

138,983 
104,522 
82,055 
65,657 
198,926 

160,424 
81,673 
86,565 
45,673 
42,796 
54,804 



1,202,376 



11.5 
8.1 
10.1 

10.9 
11.2 
11.3 
11.5 
11.6 

12.4 
13.6 
15.0 
15.3 
18.7 

21.1 
24.7 
24.1 
25.5 
24.3 
12.7 



Total income^ (Thousand dollars) 



2,316 
9,224 
14,309 

15,513 
16,301 
16,960 
32,748 

31,340 

134,843 

104,632 

79,346 

63,990 

200,002 

173,932 
76,821 

102,942 
49,886 
48,946 
59,406 



2,906 
8,769 
13,267 

13,984 
14,866 
14,950 
23,024 
26,322 

110,021 
79,558 
63,514 
51,032 

147,357 

113,323 
57,421 
70,264 
31,210 
33,175 
41,364 



926,324 



1,973 
9,536 



13,185 

14,708 
14,933 
14,355 
29,047 
27,479 

112,485 
82,301 
64,751 
49,616 

159,373 

130,853 
59,690 
74,319 
34,729 
34,995 
57,975 



986,806 



2,024 

11,837 



14,536 

16,033 
16,244 
16,235 
31,312 
29,008 

118,570 
86,122 
64,053 
54,238 

155,973 

119,054 
52,875 
70,785 
31,737 
38,921 
43,778 



973,583 



2,136 
12,709 



16,424 

17,580 
13,334 
17,792 
34,467 
32,414 

134,465 
97,715 
73,392 
58,072 

170,746 

132,788 
67,801 
72,818 
22,545 
40,955 
42,111 



1,065,765 



2,134 
13,051 



16,214 

16,996 
17,186 
17,248 
32,379 
30,326 

119,483 
82,581 
62,561 
46,494 

136,915 

102,160 
37,417 
53,161 
21,425 
25,039 
23,319 



856,594 







Tax liability^ cn^^und dolfr,) 












175 


201 


197 


241 


223 


_ 


_ 


_ 


648 


921 


936 


1,118 


999 


331 


271 


274 


- 


- 


- 


_ 


_ 


736 


621 


570 


- 


- 


- 


- 


- 


1,466 


1,228 


1,110 


1,091 


1,440 


1,549 


1,796 


1,527 


1,696 


1,452 


1,278 


1,345 


1,683 


1,757 


1,955 


1,664 


1,877 


1,552 


1,398 


1,426 


1,754 


1,898 


2,013 


1,743 


1,864 


1,660 


1,409 


1,452 


1,743 


1,863 


2,052 


1,644 


3,798 


3,244 


2,737 


2,870 


3,383 


3,636 


3,916 


3,239 


3,698 


3,141 


2,636 


2,733 


3,209 


3,469 


3,760 


3,083 


17,230 


14,232 


11,798 


12,714 


14,175 


15,690 


15,956 


12,627 


W,265 


12,701 


9,402 


10,451 


11,397 


13,211 


12,752 


9,743 


12,299 


10,580 


8,332 


8,859 


9,442 


11,341 


10,654 


7,989 


10,376 


9,403 


7,354 


7,736 


9,016 


9,783 


8,655 


6,935 


37,211 


34,763 


24,793 


29,657 


30,314 


35,431 


31,533 


24,014 


33,838 


36,501 


22,220 


27,651 


27,785 


33,371 


27,599 


21,103 


20,137 


17,815 


12,398 


14,303 


13,047 


18,640 


10,452 


3,926 


20,826 


24,235 


14,687 


16,741 


16,981 


20,315 


16,646 


12,165 


11,667 


12,383 


8,265 


7,735 


8,276 


6,447 


7,4CB 


3,957 


10,390 


12,822 


7,709 


7,565 


9,795 


13,108 


3,110 


4,291 


6,960 


10,152 


5,653 


20,552 


8,507 


12,767 


3,933 


5,199 


210,765 


208,756 


144,030 


176,309 


173,071 


205,457 


175,605 


131,073 



Effective tax rate* (Tax liability as percoi 



17.5 



9.6 
6.7 
8.6 

9.4 
9.5 
9.8 
9.9 

10.0 

10.6 
12.1 
13.3 
14.7 
17.4 

21.0 
23.2 
23.5 
24.8 
26.2 
17.1 



16.9 



9.4 
6.5 

8.4 

9.1 
9.4 
9.4 
9.8 
10.0 

10.7 
11.8 
13.1 
14.4 
16.8 

18.8 
21.6 
20.9 
26.5 
23.2 
13.5 



15.5 



8.9 

6.8 



9.1 
9.5 
9.8 
9.9 

10.1 

11.3 
12.7 

13.7 
15.7 
18.6 

21.1 
24.8 
22.5 
22.3 
21.6 
35.4 



17.9 



9.9 

7.7 



9.8 

10.5 
10.8 
10.7 
10.8 
11.1 

12.0 
13.2 
14.7 
16.6 
19.4 

23.3 

24.7 
24.0 
26.1 
25.2 
19.4 



17.1 



9.2 

7.4 



9.4 

10.0 
10.4 
10.5 
10.5 
10.7 

11.7 
13.5 
15.3 

16.8 
20.8 

25.1 
27.5 
27.9 
23.6 
32.0 
30.3 



19.3 



11.3 
3.6 



11.1 

11.5 
11.7 
11.9 
12.1 
12.4 

13.4 
15.4 
17.0 
18.6 
23.1 

27.0 
27.9 
31.3 
34.6 
32.4 
37.5 



20.5 



Fttr footnotes, see p. 140. 



TAXABLE FIDUCIARY INCOME TAX RETURNS. 1944-1951 



139 



Table 9.-TAXABU: FIDUCIARY RETURNS: SOURCES OF INCOME AND EDUCTIONS BY TYPE, 19«-I951 
(For historical data prior to 1944, aee Statistics of Income for 1949, pp. 329-330.) 



Income and deductions 



(Thottaitnd dollnrt^ 



Source of income : 

Positive income: 

Business profit* 

Partnership prof It** 

Net gain from sales of capital assets*' 

Net gain from sales of property other than capital assets® 
Bents and royalties profit' 

Income from other fiduciaries^^ 

Dividends^ ^ 

Interest 

Other Income 

Total 

Losses: 

Business loss^^ 

Partnership loss* ' 

Net loss from sales of capital assets* * 

Net loss from sales of property other than capital assets* 
Rents and royalties loss** 

Total 

Total Income * 

Deductions: 

Interest paid* "^ 

Taxes paid* ® 

Other deductions*' 

Amount distributable to beneficiaries 

Total 

Net income taxable to flduciary^° 

For footnotes, see p. 140, 



41,725 
45,074 

212,407 
1,S86 

109,041 

25,375 

665,377 

91,524 

18,465 



1,210,874 



2,540 
966 

2,392 
636 

1,911 



8,495 



1,202,376 



10,683 
27,982 
61,516 
511,353 



611,534 



43,019 
46,973 

213,237 
3,045 

105,691 

20,570 

693,180 

95,895 

21,636 



1,243,446 



2,942 
1,705 
2,433 
824 
1,592 



9,496 



1,233,957 



12,142 
24,501 
59,115 
522,580 



618,338 



33,969 
41,004 

108,968 
1,372 

102,559 

16,260 

529,760 

84,264 

16,745 



934,901 



1,832 
715 

3,457 
625 

1,448 



,077 



9,119 
23,050 
46,958 
384,923 



464,050 



45,506 
48,948 

144,583 
1,741 

117,635 

14,609 

518,021 

84,703 

19,300 



995,046 



1,886 
632 

3,658 
587 

1,477 



8,240 



986,806 



10,403 

21,492 
47,530 
377,021 



456,446 



51,017 
55 ,724 

146,535 
2,118 

102,628 

11,962 

497,187 

94,733 

19,993 



981,897 



1,508 
562 

3,632 
901 

1,710 



8,313 



973,583 



9,687 
22,547 
48,009 
384,096 



464,339 



509,244 



50,952 

67,682 

254,718 

1,961 

89,590 

14,220 
466,816 
108,179 

18,598 



1,592 
529 

2,312 
827 

1,690 



6,950 



1,065,765 



9,676 
22,045 
44,569 
394,551 



470,841 



594,924 



39,034 
61,706 
199,793 
1,214 
79,206 

10,777 

453,555 

17,038 



862,323 



1,358 
308 

1,754 
789 

1,520 



5,729 



856,594 



8,363 
19,441 
36,671 
313,624 



378,099 



40,128 
50,715 
95,562 
1,242 
68,604 

9,311 
383,785 
11,562 



660,909 



996 

316 
2,220 

567 
1,188 



5,287 



8,231 

16,045 

30,705 

243,625 



298,606 



357,017 



328641 — 55- 



-10 



140 



TAXABLE FIDUCIARY INCOME TAX RETURNS, 1944-1951 



Footnotes for fiduciary historical tables 
(In the tables, values in thousand dollars and percentages are rounded and. therefore, may not add to the totals) 



' Total Income classes are based on the amount of total Income 
reported on each return. (See note 2.) 

= Total Income Is a combination of the profit and loss from rents 
and royalties, from trade or business, from partnerships, from sales 
or exchanges of property, and income from dividends. Interest, 
other fiduciaries, and miscellaneous income. 

' Tax liability for 1944 is the tax before credits relating to foreign 
taxes paid and to tax paid at source. For 1945-51, the tax is after 
credits. 

' Effective tax rates are based on the total income and tax as 
tabulated in this table for the respective years. 

^ Business profit Is the net result of all trade and business activ- 
ities in which the estate or trust is engaged, the combined result of 
which is a net profit. The net loss from one business offsets the 
profits of another. 

Deductions from total receipts are allowed for expenses of doing 
business, such as cost of merchandise sold, employees' salaries. 
Interest, taxes, rent, repairs, depreciation, obsolescence, depletion, 
bad debts, and losses on business property. (Net operating loss 
deduction, allowable against total income, is reported in other 
deductions.) 

' Partnership profit excludes the taxable and partially tax-exempt 
Interest on Government obligations and net gain or loss from sales 
of capital assets, such income being reported in their respective 
sources. 

' Net gain from sales of capital assets Is the net gain reported in 
total Income. It is the result of combining net short- and long- 
term capital gain and loss and the allowable capital loss carryover 
from preceding years not previously deducted. 

Short-term applies to sales of capital assets held for 6 months or 
less upon which 100 percent of the recognized gain or loss Is taken 
into account: long-term applies to sales of capital assets held more 
than 6 months upon which 50 percent of the recognized gain or 
loss is taken into account. Short- and long-term sales Include 
such sales from partnerships. 

The allowable capital loss carryover is the amount of "net capital 
loss" carried forward from each of the 5 preceding years (but not 
prior to January 1, 1942) to the extent that such loss exceeds any 
"net capital gain" of subsequent years intervening between the year 
in which the net capital loss arose and the year to which it is 
carried. Net capital loss for any year (beginning 1942) is the ex- 
cess of (1) current year capital losses over (2) the sum of current 
year capital gains and the smaller of (a) $1,000 or (b) net income 
computed without regard to gains or losses from sales of capital 
assets. Net capital gain for any year (beginning 1942) Is the excess 
of ( 1 ) the sum of current year capital gains and the smaller of 
(a) $1,000 or (b) net income computed without regard to gains 
or losses from sales of capital assets, over (2) the current year 
capital losses. 

' Net gain from sales of property other than capital assets is 
that from ( 1 ) property used in trade or business of a character 
which is subject to the allowance for depreciation. (2) real prop- 
erty used in trade or business. (3) obligations of the United States 
or any of its possessions, a State or Territory or any political sub- 
division thereof, or the District of Columbia, issued on a discount 
basis and payable without interest at a fixed maturity date not 
exceeding 1 year from date of issue, and (4) for 1951, certain copy- 
rights and literary, musical or artistic compositions. 



» Rents and royalties profit is the combined net profit from these 
two sources, neither of which is reported separately. Deductions 
against gross rents and gross royalties received are allowable for 
taxes, interest, repairs, depreciation, depletion, and other expenses 
pertaining to the respective income. A net loss from either source 
offsets net profit of the other; the net profit reported is the com- 
bined result. 

'" Income from other fiduciaries excludes taxable and partially 
tax-exempt Interest on Government obligations. This interest Is 
reported In interest income. 

" Dividends, foreign and domestic, exclude those received through 
partnerships and other fiduciaries, since the dividends are a part 
of the income from these entities. 

" Business loss is the net result of all trade or business activities 
in which the estate or trust is engaged, the combined result of 
which is a net loss. A net profit from one activity offsets the net 
loss of another. Business deductions are mentioned in par. 2, 
note 5. 

" Partnership loss excludes taxable and partially tax-exempt 
interest on Government obligations and net gain or loss from sales 
of capital assets, such income being reported In their respective 
sources. 

" Net loss from sales of capital assets Is the statutory loss used 
In computing net Income taxable to fiduciary. It is the result 
of combining net short- and long-term capital gain and loss and 
the allowable capital loss carryover from preceding years not 
previously deducted. However, deduction for the loss is limited 
to the smallest of — the amount of such loss, or $1,000. or net 
income computed without regard to gains and losses from sales 
of capital assets. (For description of short- and long-term and 
of carryover, see last two paragraphs of note 7.) 

■' Net loss from sales of property other than capital assets Is the 
net loss from sales of property listed in note 8. 

'" Rents and royalties loss is the combined net loss from these 
two sources, neither of which Is reported separately. Allowable 
deductions for taxes, interest, repairs, depreciation, depletion, 
and other expenses pertaining to the respective income exceed the 
gross rents and gross royalties received. A net profit from one 
source offsets the net loss of the other; the net loss reported by 
the fiduciary is the combined result. 

" Interest paid excludes that reported in schedules for business 
and rent Income, and Interest paid to carry obligations, the Income 
from which is nontaxable. 

'" Taxes paid exclude those reported In the schedules for business 
and rent income, real estate taxes assessed against property which 
tend to increase the value. Federal income taxes, estate, inheritance, 
or legacy taxes, gift taxes, and foreign taxes paid If any portion 
thereof is claimed as a tax credit. 

" Other deductions include bad debts, net operating loss deduc- 
tion, losses from fire, storm, shipwreck, or other casualty, or from 
theft, and other authorized deductions except interest and taxes. 

■" Net income taxable to fiduciary is net income remaining in 
the hands of the fiduciary after deductions for allowable expenses 
and the amount distributable to beneficiaries. 



Gift Tax 
Returns 



GIFT TAX RETURNS FOR 1951 



SUMMARY DATA 

P'or the caleiuliir year 1951, property valued at 
$999,518,000 was transferred as gifts by individuals 
who reported the transfers on 41,70;3 jjift tax returns, 
Foi-ni 709. Among these retnrns tiiere are 8,360 tax- 
able returns showing total gifts of $516,226,000, exclu- 
sions of $67,40l),000, and net gifts of $304,131,000 
resulting in a gift tax liability of $67,426,000. The 
33,343 nontaxable returns show total gifts of $483,- 
292,000, exclusions of $190,770,000, together with 
deductions for charitable gifts, marital deductions, 
and specific exemption which equal the amount of total 
gifts after exclusions. 

Gifts amounting to $214,414,000 on returns < f hus- 
bands and wives are transferred from the taxpayer's 
return to the return of the taxpayer's spouse under 
provisions that allow husband and wife to divide equally 
between them gifts made to third parties, if they signify 
their mutual consent. 

The value of gifts made to donees, each of whom 
was the donor's spouse at the time of the gift, amounts 
to $74,871,000; and the allowable deduction pertaining 
thereto is $36,852,000. 

GIFT TAX RETURNS INCLUDED 

Gift tax returns included in this report are returns, 
Form 709, filed by individuals who, during the calendar 
year 1951, transferred property by gift. Tentative re- 
turns are not used and amended returns are used only 
if the original returns are excluded. A gift tax return 
is required of every individual, citizen or resident, who 
during the calendar year made gifts (or who is con- 
sidered as having made gifts) to any one donee of 
more than $3,000 in value or made gifts of future 
interests in property regardless of the value. Similarly, 
a nonresident alien is required to file a gift tax return 
if gifts consist of property situated in the United 
States. A gift tax return is required even though be- 
cause of authorized deductions a tax may not be due. 
The return is due on or before the 15th day of March, 
following the close of the calendar year in which the 
gift is made, and cannot be filed prior to the close of 
the calendar year unless the return is for a deceased 
donor. 

Data are taken from each return as reported by the 
donor and, therefore, do not reflect any revisions that 
may be made as a result of official audit, such as 
revaluations, disallowed deduction, refund of tax, or 
additional assessments. 

GIFT TAX PROVISIONS FOR 1951 

The gift tax on the transfer of property by gift 
is imposed by chapter 4 of the Internal Revenue Code 



of 1939. The gift tax is not imposed uix)n the prop- 
erty 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 future interests in 
property, and whether the property so transferred is 
real or personal, tangible or intangible. The gift tax, 
primary and personal liability of the individual mak- 
ing the gift, is an excise upon his act of making the 
transfer and is measured by the value of properties 
passing from the donor to the donee or donees during 
the calendar year, regardless of the fact that the iden- 
tity of any donee may not be known or ascertainable. 

Every donor nuist 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 eliminated for the purpose of 
computing the gift tax liability. All gifts of future in- 
terests in property, however small, must be reported in 
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, gen- 
erally need not be reported; however, under the pro- 
visions of the Code allowing husband and wife to divide 
equally between them gifts made to third parties, these 
small gifts must be reported when made to any third 
party to whom either spouse is considered, after the divi- 
sion, to have made gifts exceeding $3,000 in value. 

Husband and wife, if they are citizens or residents, 
may by signifying their mutual consent consider gifts 
to third persons as made one-half by each. The spouse 
making the gift must include the entire value of the 
gift in his total gifts, schedule A of the return, provi- 
sion 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 are reported in either of 
two ways. The entire value of the community property 
gift may be reported by one spouse in his total gifts 
(schedule A) ; or each spouse may report on separate 
returns, in his total gifts (schedule A), the undivided 
one-half interest in the community property gift. 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 community property gifts. 

Exclusions from total gifts are allowed for purposes 
of computing net gifts and gift tax. Except in the case 
of gifts of future interests, an exclusion is allowed for 
the first $3,000 of gifts 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 

143 



144 



GIFT TAX RETURNS FOR 1951 



husband and wife gifts made to third parties. The 
amount of exclusion is deducted from total gifts after 
the adjustments resulting from the division of gifts 
between husband and wife. 

Deductions are allowed for charitable gifts, gift to 
spouse (the so-called marital deduction), and specific 
exemption. 

The gift tax rates are 21^ percent of the first $5,000 
of net gifts, increasing on a graduated scale to 57% per- 
cent on net gifts in excess of $10,000,000. Gift tax for 
the current year, a liability 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 for the current year. 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 cur- 
rent year may have different tax liabilities or one may 
have a tax liability and the other no tax liability. 

A resume of the requirements foi' filing, exclusions, 
specific exemption, and tax rates for 1944—51 is pre- 
sented in tables E and F, page 158. 

BASIC ITEMS 

Total gifts include the entire value of all gifts re- 
ported by the donor. The amount of total gifts tabu- 
lated includes all gifts of future interests, however 
small, and gifts other than 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 re- 
ported. Generally, gifts amounting to $3,000 or less 
(other than future interests) need not be reported ; how- 
ever, on returns of husband and wife who consent to 
divide between them gifts made to third parties, these 
small gifts are required if, after the division, either 
spouse is considered as having made gifts exceeding 
$3,000 in value to any one donee. 

Gifts of taxpayer reported hy spouse mean that por- 
tion of the donor's total gifts which are reported by 
the donor's spouse on a separate gift tax return. If 
husband and wife consent, all gifts made to third parties 
may, for the purpose of gift tax, be considered as made 
one-half by each. The return foi'm provides that this 
portion be subtracted from the taxpayer's total gifts. 

Gifts of spouse reported hy taxpayer mean the 
amount of total gifts picked up from the return of the 
taxpayer's spouse on account of the mutual consent of 
husband and wife to consider gifts made to third par- 
ties as made one-half by each spouse. Provision is made 
on the return form for the taxpayer to include this 
transferred amount in his total gifts before exclusions 
are taken. 



Total, gifts before exclusions are the same as total 
gifts in the case of single persons and of spouses 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 lier) spouse reports on a sepa- 
rate return, after which the taxpayer's gifts are in- 
creased by the amount of gifts picked up from the re- 
turn of his (or her) spouse. 

Exclusionji are allowed in determining the amount of 
net gifts for the year. Donors are allowed an exclusion 
the first i$3,000 of gifts, except gifts of future inter- 
ests, 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 repre- 
sented in his (or lier) total gifts before exclusions (that 
is, after transfers between them) ; thus each spouse is 
allowed an exclusion 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 exclusion.s are the total included 
amount of gifts for the year. This amount, which is 
after the adjustments for division of gifts between 
spouses and after the allowable exclusions, is the tax- 
payer's total gifts for the year from which the allow- 
able deductions are to be taken for determination of 
net gifts. 

Deduction, for charitable, public, and similar gifts is 
the value, after exclusions, of gifts made to or for the 
use of the United States, any State, Territory, or sub- 
division thereof, for exclusively public purposes, or 
made to or for the use of organizations, trusts, com- 
munity chests, funds, or foundations organized and op- 
erated exclusively for religious, charitable, scientific, 
literary, or educational purposes. This deduction is al- 
lowed nonresident aliens for such gifts used within 
the United States only. 

Marital deduction, allowed citizens and residents, is 
an amount equal to one-half the value of property in- 
terests which qualify for this deduction and were trans- 
ferred 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 remaining after the exclusion per- 
taining thereto. 

Specific exemption of $30,000 is allowed each citizen 
and resident donor and may be taken in its entirety in 
a single year or spread over a period of years at the op- 
tion of the donor. When the aggregate of $30,000 has 
been taken, no further exemption is allowable. The 
amount of specific 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 



GIFT TAX RETURNS FOR 1951 



145 



charitiible fi'fts, marital deduction, and specific exemp- 
tion. Only taxable returns have net gifts; nontaxable 
returns show deductions equal to total gifts after ex- 
clusions. 

Gift tcue is the tax liability on net gifts for the cur- 
rent year, computed as prescribed on the return and 
reported by the taxpayer. 

Prior years, in reference to gift tax tabulations, ap- 
ply to tlie interval of years between the inception of the 
present period of gift taxation, June 6, 1932, and the 
beginning of the current year. 

Net ffifts 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 liabil- 
ity 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,()0() specific exemp- 
tion 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 for prior years is a tax computed on the 
aggregate net gifts for prior years, as a 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 nontax- 
able. Taxable returns are further classified by size of 
net gifts. Both taxable and nontaxable returns are dis- 
tributed by size of total gift plus gift tax. Identical 
donors are distinguished from other donors; and tax- 
able returns of identical donors which show a tax on 
gifts for prior years are classified by size of the aggre- 
gate net gifts for prior years. Data are tabulated by 
these classifications in the gift tax tables, but not all 
items are available for every classification. 

Taxable arul 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 19.51. Tax status for prior years is deter- 
mined from the tax (or no tax) on aggregate 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 year. Only taxable returns 
show 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 tJix 
for tlie current yeai'. Nontaxable returns have no gift 
tax but are distributed under this classification on the 
basis of total gifts before exclusions. 

Identical donors. — Identical donor is a term used to 
indicate an individual who made gifts to donees 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 year returns. 
Schedule B shows the net gifts for, and specific exemp- 
tion 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 <livide gifts between them, each is 
considered a donor of his (or her) respective total gifts 
before exclusions, the amount of which includes gifts 
transferred from the return of the other spouse as a 
result of mutual consent. 

Net gift for prior years classes. — Gift tax returns of 
identical donors that show a tax for 19.51 and also a tax 
on net gifts for prior years are segregated into net gift 
for prior years classes based on the amount of aggre- 
gate net gifts for prior years as adjusted in schedule B 
on the current return to include the amount in excess 
of $30,000 specific exemption taken before 1943. 

TABULATED DATA 

Data for the gift tax returns for 1951 are presented 
in 4 gift tax tables. Tables 1 and 2 include all gift tax 
returns and taxable and nontaxable returns are tabu- 
lated separately. In the first table, data are distrib- 
uted by net gift classes and gifts are shown by types of 
property transferred. Stocks and bonds comprise more 
than one-half of all gifts. In the second table, total 
gifts, exclusions, deductions, net gifts, and tax are tabu- 
lated by total gift plus gift tax classes. The significance 
of this classification lies in the fact that the basis is 
more nearly comparable with that used for classifica- 
tion of estate tax data, the latter being classified on 
values before the payment of tax. 

Tables 3 and 4 pertain to gift tax returns of identical 
donors. Table 3 shows the amount of total gifts after 
exclusions, deductions, net gifts, and tax for all iden- 
tical donors, tabulated by taxable status for the cur- 
rent year in combination with the taxable status for 
prior years. In table 4, there is a frequency distribu- 
tion of identical donors who are taxable for 1951 and 
also report taxable gifts for prior years, by net gift 
classes cross classified by size of net gifts for prior years. 

A historical summary of number of returns, total 
gifts by types, and gift tax for 1944^51 is presented in 
table 5. 

Throughout the tables, values in thousand dollars are 
rounded and, therefore, may not add to the totals. 



TABLES FOR GIFT TAX RETURNS 

Page 

1. Gifts by types of property, total gifts before and after exclusions, 

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

gift classes and nontaxable returns in aggregate 148-149 

2. Total gifts before and after exclusions, exclusions, deductions, net 

gifts, and tax — by taxable and nontaxable returns and by total gift 

plus gift tax classes 150-151 

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

deductions, net gifts, and tax — by taxable status for current year 

and for prior years 152 

4. Frequency distribution of taxable returns of identical donors who 

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

gift for prior years classes 152 

5. Number of returns, total gifts by types, net gifts, and tax, 1 944-5 1 . . 1 54 



147 



148 



GIFT TAX RETURNS FOR 1951 



Table l.-GIFT TAX RETURNS FOR 1951, TAXABLE RETURNS BY NET GIFT CLASSES AND NONTAXABLE RETURNS IN AGGREQATE; NUMBER OF RETURNS, GIFTS BY TYPES OF PROPERTY, TOTAL GIFTS BEFORE 

AND AFTER EXCLUSIONS, EXCLUSIONS, DEDUCTIONS, NET GIFTS, AND TAX 



Net gift classes^ 



Number of 
returns 



Gifts by types of property 



Real 
estate 



(Thousand 
dollars) 



Stocks and 
bonds 



(Thousand 
dollars) 



(Thousand 
dollars) 



( Thousand 
dollars) 



Miscel- 
laneous 



(Thousand 
dollars) 



Total 
gifts 



(Thousand 
dollars) 



Gifts Of taxpayer 
reported by spouse^ 



Number of 
returns 



(Thouaand 
dollars) 



Taxable returns: 

Under 13,000 

3,000 under 5,000 

5,000 under 10,000 

10,000 under 20,000 

20,000 under 30,000 

30,000 under iO,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 200,000 

200,000 under 400,000 

400,000 under 600,000 

600,000 under 800,000 

800,000 under 1,000,000... 
1,000,000 under 1,500,000. 
1,500,000 under 2,000,000. 
2,000,000 under 2,500,000. 
2,500,000 under 3,000,000. 
3,000,000 under 3,500,000. 
3,500,000 under 4,000,000. 
4,000,000 under 4,500,000. 
4,500,000 under 5,000,000. 
5,000,000 under 6,000,000. 
6,000,000 or more 

Total taxable returns 

Nontaxable returns; 

No net gifts 

Grand total 



2,178 

853 

1,360 

1,331 

703 

413 

320 

646 

317 

153 

39 

7 

13 

14 

3 

3 

2 



6,735 
3,592 
7,971 
10,723 
5,518 
5,155 
3,095 
8,495 
4,315 
2,055 
218 



4,250 
19 



23,210 

9,159 

15,282 

24,590 

16,886 

14,686 

12,120 

37,697 

39,700 

35,544 

16,004 

4,148 

11,649 

16,765 

3,129 

4,166 

6,222 

4,345 

9,343 
8,027 



7,535 

4,020 

7,307 

9,710 

6,917 

4,053 

4,318 

10,913 

9,929 

5,851 

1,386 

140 

794 

2,439 

39 
603 



30 
488 



514 
221 
457 
511 
459 
156 
335 
976 
254 
44 
23 



6,172 
1,961 
5,970 
7,632 
4,657 
3,420 
2,837 
6,195 
8,495 
5,752 
2,371 
18 

848 

4,305 



71 



44,167 

18,954 

36,9ea 

53,166 

34,437 

27,470 

22,705 

64,275 

62,692 

49,246 

20,002 

4,306 

12,443 

20,205 

3,129 

8,523 

6,825 

4,345 
4,368 
9,373 
8,606 



856 

308 

402 

426 

201 

115 

92 

169 

85 

41 

11 

2 

3 

4 

1 

1 



10,499 
4,563 
7,644 

11,435 
6,383 
6,250 
4,667 

11,950 

12,278 
9,685 
4,488 
733 
976 
4,740 
1,565 
1,959 



76,472 



33,343 



107,352 



210,475 



3,574 



60,822 
64,187 



101,247 



41,703 



169,633 



523,149 



174,175 



125,009 



Net gift classes^ 

(Dollars) 



Gifts Of spouse 
reported by taxpayer^ 



Number of 
returns 



f Thousand 
dollars) 

(11) 



Total gifts 

before 
exclusions 



(Thousand 

dollars) 

(12) 



Exclusions* 



( Thousand 

dollars) 

(13) 



Total gifts 

after 
exclusions 



(Thousand 

dollars) 

11«) 



Charitable, public and 
similar gifts after 
exclusions' 



Number of 
returns 



(Thousand 
dollars) 

(10) 



Marital deduction^ 



Number of 
returns 



( Thousand 
dollars) 

(la) 



Taxable returns: 

Under J3,000 

3,000 under 5,000 

5,000 under 10,000 

10,000 under 20,000 

20,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 200,000 

200,000 under 400,000 

400,000 under 600,000 

600,000 under 800,000 

800,000 under 1,000,000 

1,000,000 under 1,500,000.. 
1,500,000 under 2,000,000.. 
2,000,000 under 2,500,000.. 
2,500,000 under 3,000,000.. 
3,000,000 under 3,500,000.. 
3,500,000 under 4,000,000.. 
4,000,000 under 4,500,000.. 
4,500,000 under 5,000,000.. 
5,000,000 under 6,000,000.. 
6,000,000 or more 

Total taxable returns. 

Nontaxable returns: 
No net gifts 

Grand total 



518 

210 

279 

296 

144 

83 

79 

132 

77 

35 

10 

2 

2 

4 

2 



9,740 
3,405 
6,539 
8,916 
5,820 
3,869 
4,506 
9,966 
10,573 
9,046 
4,064 
1,500 
1,810 
3,109 
3,524 



43,408 

17,795 

35,882 

50,646 

33,374 

25,089 

22,544 

62,291 

60,987 

48,607 

19,579 

5,073 

13,277 

18 , 575 

5,088 

6,564 

6,825 

4,345 
4,368 
9,373 
7,685 



15,147 

5,811 

9,675 

10,476 

5,797 

3,703 

2,921 

6,516 

4,599 

1,668 

362 

106 

133 

212 

37 

47 

15 

12 

15 

3 

144 



28,261 

11,984 

26,207 

40, 170 

27,577 

21,386 

19,623 

55,775 

56,388 

46,938 

19,216 

4,967 

13,144 

18,363 

5,052 

6,517 

6,810 

4,333 
4,353 
9,370 
7,541 



158 
47 
84 

108 
45 
33 
29 
57 
66 
34 
17 
5 
5 



9,391 

1,087 

2,024 

3,982 

l.,666 

2,159 

842 

1,891 

7,694 

2,109 

656 

119 

308 

2,346 

26 
1,019 

832 

109 

27 

2,440 



199 
79 
90 

101 
43 
24 
26 
45 
17 
3 
1 



1,339 

684 

1,109 

1,739 

908 

625 

1,007 

1,489 

1,145 

765 

3 

962 



11,208 



128,015 



501,377 
498,141 



190,770 



40,728 
58,585 



11,782 



13,082 



999,518 



258,170 



2,590 



99,312 



36,352 



For footnotes, see p, 153. 



GIFT TAX RETURNS FOR 1951 



149 



Table l.-GIFT TAX RETURNS FOR 1951, TAXABLE RETURNS BY NET GIFT CUSSES AND NONTAXABLE RETURNS IN AGGREGATE: NUMBER OF RETURNS, GIFTS BY TYPES OF PROPERTY, TOTAL GIFTS BEFORE 

AND AFTER EXCLUSIONS. EXCLUSIONS, DEDUCTIONS, NET GIFTS, AND TAX - Continued 



Net gift classes' 

(Dollar*) 



Deductions • Continued 



Specific exemption 
1951'' 



Number of 
returns 



( Thouaand 

dollar a) 

(80) 



Total 
deductions 



( Thouaanil 

doUsta) 

(21) 



Net gifts 



( Thoumnd 



Prior years' 



( ThouaMnd 
dolUff) 



(Thotilatrd 
124) 



(Jhoutmnd 

dollmrwi 

(2S) 



Prior years' 



doltmrt) 



Aggregate 



(Thousand 

dollmrt} 

127) 



Taxable returns; 

Under 43,000 

3,000 under 5,000 

5,000 under 10,000 

10,000 under 20,000 

20,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 200,000 

200,000 under 400,000 

400,000 under 600,000 

600,000 under 800,000 

800,000 under 1,000,000 

1,000,000 under 1,500,000. 
1,500,000 under 2.000,000. 
2,000,000 under 2,500,000. 
2,500,000 under 3,000,000. 
3,000,000 under 3,500,000. 
3,500,000 under 4,000,000. 
4,000,000 under 4,500,000. 
4.500,000 under 5,000,000.. 
5,000,000 under 6,000,000., 
6,000,000 or more 

Total taxable returns, 

Nontaxable returns: 

No net gifts 

Grand total 



728 

334 

622 

683 

344 

194 

147 

296 

116 

35 

12 

1 



14,784 

6,892 

13,168 

15,299 

7,754 

4,340 

3,383 

7,101 

3,096 

974 

224 

30 

138 

90 

52 

11 



25,515 

8,663 

16,300 

21,021 

10,328 

7,125 

5,232 

10,481 

11,934 

3,848 

384 

149 

1,408 

2,435 

52 

37 

1,019 

832 

109 

27 

2,448 



2,747 
3,322 

9,907 

19,150 

17,249 

14,261 

14,391 

45,294 

44,454 

43,091 

18,333 

4,818 

11,736 

15,927 

5,000 

6,480 

5,791 

3,501 
4,244 
9,343 
5,093 



174,428 

47,338 

78,985 

92,978 

63,618 

46,680 

45,035 

72,368 

94,115 

46,328 

17,316 

3,692 

3,287 

15,734 

219 

1,109 

5,814 

1,985 

1,905 

1,576 

181,389 



177,176 
50,659 
88,892 

112,128 
80,867 
60,941 
59,425 

117,652 

138,569 
89,419 
35,649 
8,509 
15,023 
31,662 
5,219 
7,589 
11,605 

5,486 

6,150 

10,919 

186,482 



240 
279 
864 
1,918 
2,054 
1,905 
2,197 
7,749 
9,611 
10,206 
4,713 
1,328 
3,080 
5,037 
1,390 
2,040 
2,647 

1,536 
1,899 
3,793 
2,941 



47,213 

9,662 

18,099 

23,229 

17, 155 

14,855 

12,044 

18,178 

29,207 

12,700 

4,478 

945 

757 

5,247 

42 

247 

1,895 

560 

533 

371 

103,544 



304,131 



307,371 



995,901 

'"521,751 



1,300,032 
'"521,751 



320,970 
'"138,235 



437,217 



304,131 



1,517,652 



1,821,783 



67,426 



459,204 



47,453 

9,940 

18,963 

25,147 

19,219 

15,760 

14,241 

25,927 

38,818 

22,905 

9,191 

2,273 

3,837 

10,285 

1,431 

2,286 

4,542 

2,096 

2,432 

4,164 

106,485 



388,395 



For footnotes, see p, 153. 



150 



GIFT TAX RETURNS FOR 1951 



Table 2. -GIFT TAX RETURNS FOR 1951, TAXABLE AND NONTAXABLE RETURNS BY TOTAL QIFT PLUS GIFT TAX CLASSES: NUMBER OF RETURNS, TOTAL GIFTS BEFORE AND AFTER EXCLUSIONS, EXCLUSIONS 

DEDUCTIONS, NET GIFTS, AND TAX 



Total gift plus gift tax classes 
fDo/l.rs) 



Number of 
returns 



Total gifts 



f Thousand 
dollars) 



Gifts Of taxpayer 
reported by spouse^ 



Number of 
returns 



f ThotisBiid 
dollars) 



Gifts of spouse 
reported by taxpayer'' 



Number of 
returns 



( Thousand 
dollars) 



Total gifts 

before 
exclusions 



( Thousand 
dollars) 



Exclusions* 



( Thousand 
dollars) 



Total gifts 

after 
exclusions 



( Thousand 
dollars) 



Charitable, public 
and similar gifts 
after exclusions' 



Number of 
returns 



C Thousand 
dollars) 

(U) 



Taxable returns: 

Under »3,000 

3,000 under 5,000 

5,000 under 10,000 

10,000 under 20,000 

20,000 under 30,000 

30,000 under 40,000 

•iO.OOO under 50,000 

50,000 under 100,000 

100,000 under 200,000 

200,000 under 400,000 

400,000 under 600,000 

600,000 under 800,000 

800,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 2,500,000 

2,500,000 under 3,000,000 

3,000,000 under 3,500,000 

3,500,000 under 4,000,000 

4,000,000 under 4,500,000 

4,500,000 under 5,000,000 

5,000,000 under 6,000,000 

6,000,000 under 7,000,000 

7,000,000 under 8,000,000 

8,000,000 under 9,000,000 

9,000,000 under 10,000,000. . . 
10,000,000 or more 

Total taxable returns . . . 

Nontaxable returns: 

Under J3,000 

3,000 under 5,000 

5,000 under 10,000 

10,000 under 20.000 

20.000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 200,000 

200,000 under 400.000 

400,000 under 600,000 

600,000 under 800,000 

800,000 under 1,000,000 

1,000,000 under 1,500,000 

1, 500,000 or more 

Total nontaxable returns 

Grand total 



141 

356 

914 

1,498 

864 

1,044 

865 

1,614 

634 

266 

76 

32 

5 

27 



2,523 

3,769 

9,796 

9,176 

4,343 

2,723 

496 

385 

76 

30 



239 

1,584 

7,632 

23,746 

22,610 

37,309 

37,746 

102,644 

76,528 

61,174 

32,784 

17,840 

3,557 

24,676 

12,669 

7,485 

8,170 

4,314 

3,113 

8,058 
13,741 



8,«)6 



60 

U2 

334 

592 

328 

303 

249 

436 

171 

69 

27 

11 

1 

7 

2 

3 

1 

1 



71 
445 
2,105 
6,445 
6,096 
8,408 
8,102 
20,624 
13,586 
10,616 
7,459 
3,586 
695 
3,233 
2,431 
2,472 
1,930 
1,959 



16 

70 

202 

319 

202 

233 

215 

378 

134 

64 

18 

9 

1 

7 

2 

3 



20 

196 

1,149 

3,234 

3,609 

6,593 

7.399 

19,747 

12,176 

11,288 

5,014 

3,337 

695 

6,403 

1,568 

3,954 



187 

1,334 

6,676 

20,535 

20,122 

35,494 

37,043 

101,767 

75,118 

61,846 

30,338 

17,591 

3,557 

27,352 

11,307 

3,967 

6,190 

2,355 

3,113 

3,058 
13,741 



16 

395 

4,094 

9,785 

6,972 

7,043 

6,794 

16,415 

8,237 

4,529 

1,208 

403 

100 

431 

165 

57 

52 

10 



172 

439 

2,582 

10,749 

13,150 

23,451 

30,249 

85,352 

66,880 

57,317 

29,130 

17,184 

3,457 

27,421 

11,642 

3,911 

6,133 

2,345 

3,104 

3,040 
13,723 



1,874 



67,400 



5,119 

13,450 

65,524 

123,370 

103,675 

89,426 

21,233 

23,882 

9,632 

7,927 

4,317 

3,371 

3,673 

8,193 



1,077 

1,237 

3,237 

2,797 

1,148 

616 

130 

83 

24 

7 



2,370 

4,315 

20,317 

32,722 

23,025 

16,693 

4,036 

2,762 

1,642 

1,164 

632 

994 

2,487 



1,246 

1,483 

3,619 

2,865 

1,164 

623 

117 

58 

18 



2,706 
5,297 
23,832 
36, 587 
25,470 
13,503 
4,256 
2,913 
1,835 
1,606 

632 
1,835 
2,487 



5,454 

14,433 

69,040 

127,735 

106, 119 

91,230 

21,452 

24,038 

9,825 

8,370 

4,317 

3,371 

4,565 

3,193 



4,742 

11,690 

47,704 

58,952 

31,434 

21,681 

6,878 

5,366 

1,477 

481 

48 

130 

97 

90 



712 
2,743 
21,336 
63,783 
74,686 
69,549 
14,574 
18,672 
3,347 
7,889 
4,269 
3,241 
4,468 
3,103 



113 , 166 



11,203 



128,015 



190,770 



6 

82 

61 

60 

59 

159 

123 

67 

32 

20 

4 

13 

5 

3 

2 



298 

449 

643 

747 

3,051 

5,661 

5,496 

3,351 

2,971 

298 

7,681 

3,597 

1,067 

931 



1,664 

136 



6 


9 


29 


138 


159 


30 


368 


1,176 


31 


564 


3,838 


32 


290 


3,936 


33 


148 


2,791 


34 


32 


2,301 


35 


162 


3,272 


36 


74 


3,172 


37 


30 


7,333 


33 


9 


4,269 


39 


5 


3,241 


40 


5 
7 


4,436 
8,103 


41 
42 



999,518 



214,414 



999,513 



258,170 



For footnotes, see p, 153. 



GIFT TAX RETURNS FUR 1S)51 



151 



Table 2. -GIFT TAX RETURNS FOR 1951, TAXABLE AND NONTAXABLE RETURNS BY TOTAL GIFT PLUS GIFT TAX CLASSES: NUMBER OF RETURNS, TOTAL GIFTS BEFORE AND AFTER EXCLUSIONS, EXCLUS IONS, 

DEDUCTIONS, NET GIFTS, AND TAX - Continued 



Total gift plus gift tax classes^ 
(DoIUrm) 



Deductions - Continued 



Marital deduction* 



Number of 
returns 



( Thoutam 



Specific exemption 
1951' 



Number of 
returns 



(Thoimand 
dollar M) 

(16) 



Total 
deductions 



f Thavaantl 

doll^rm) 

(16) 



Net gifts 



f Thouiond 
fioltnrmi 



Prior 
years* 1° 

( Thousand 

dolUrt) 

CIO] 



Aggregate ^ 



( Thouf*nd 

dot Urn) 

(10) 



( ThouMand 
dollarm) 



( rhouaand 
dotUf) 

(£11 



(Thount>nd 

tlollara) 

l^) 



Taxable returns; 

Under 13,000 

3,000 under 5,000 

5,000 under 10,000 

10,000 under 20,000 

20,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 200,000 

200,000 under 400,000 

400,000 under 600,000 

600,000 under 300,000 

800,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 under 2,000,000 

2,000,000 under 2,500,000 

2,500,000 under 3,000,000 

3,000,000 under 3,500,000 

3,500,000 under 4,000,000 

4,000,000 under 4,500,000 

4.500,000 under 5,000,000 

5,000,000 under 6,000,000 

6,000,000 under 7,000,000 

7,000,000 under 8,000,000 

3,000,000 under 9,000,000 

9,000,000 under 10,000,000... 
10,000,000 or more 

Total taxable returns... 

Nontaxable returns: 

Under $3,000 

3,000 under 5,000 

5,000 under 10,000 

10,000 under 20,000 

20,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 200,000 

200,000 under 400,000 

400,000 under 600,000 

600,000 under 800,000 

300,000 under 1,000,000 

1,000,000 under 1,500,000 

1,500,000 or more 

Total nontaxable returns 

Grand total 



1 
43 

147 
88 
61 
42 

139 

72 

27 

7 



262 

1,073 

1,020 

503 

296 

127 

172 

5 

2 



1 

2 

140 

689 

601 

608 

535 

3,029 

2,690 

1,610 

462 

280 

36 
133 
959 



10 

13 

38 

313 

295 

690 

631 

1,058 

311 

77 

17 

7 



6 

14 

198 

1,661 

3,056 

16,341 

17,021 

27,342 

8,133 

2,147 

375 

186 

230 
62 
48 



281 
3,209 
5,551 
4,946 
4,240 
2,244 
4,572 
14 



25,070 



4,098 



36,352 



7 

15 

346 

2,648 

4,107 

17,592 

18,303 

33,922 

16,439 

9,254 

4,137 

3,437 

298 

7,947 

3,792 

2,074 

981 

11 

187 

1,664 
136 



2,448 



164 

424 

2,236 

8,101 

9,043 

10,859 

11,946 

51,430 

50,391 

48,064 

24,943 

U,747 

3,159 

19,474 

7,850 

6,836 

5,157 

2,333 

2,917 

6,376 
13,588 



5,093 



7,927 

22,755 

39,644 

86,665 

57,480 

41,504 

34,983 

123,026 

132,903 

117,506 

37,082 

25,957 

4,217 

29,319 

29,434 

4,477 

8,239 

3 

1,705 

6,094 
3,431 



181,339 



3,092 
23,173 
41,331 
94,766 
66,523 
52,363 
46,934 
174,456 
183,299 
165,570 
62,025 
39,704 
7,375 
48,793 
37,334 
11,313 
13,446 
2,336 

4,622 

12,470 
17,069 



136,482 



16 
44 

227 

864 
1,074 
1,220 
1,233 
6,843 
9,183 
10,320 
6,038 
3,701 

926 
5,317 
2,277 
2,175 
1,909 

688 

1,207 

2,976 
5,693 



1,410 

4,390 

6,571 

16,229 

11,385 

8,470 

7,496 

32,886 

37,435 

38,926 

10,575 

7,709 

1,127 

11,063 

13,333 

1,282 

3,225 

465 

1,990 
904 



129,846 



1,300,032 



57,426 



320,970 



541 

1,324 

5,250 

7,226 

3,851 

2,561 

420 

234 

13 

2 



701 

2,303 

16,951 

59,395 

65,804 

62,518 

10,029 

5,828 

161 

2 



712 

2,743 

21,336 

68,733 

74,686 

69,549 

14,574 

18,672 

8,347 

7,839 

4,269 

3,241 

4,468 

3,103 



10,084 

20,323 

80,378 

112,475 

67,344 

25,593 

16,265 

35,223 

38,849 

42,839 

3,398 

9,272 

2,198 

6,509 



10,084 

20,323 

80,873 

112,475 

67,344 

25,593 

16,265 

85,223 

38,349 

42,839 

3,398 

9,272 

2,198 

6,509 



1,565 

3,934 

15,546 

26,077 

13,730 

6,277 

4,070 

27,499 

12,900 

15,029 

332 

3,235 

638 

1,352 



223,713 



521,751 



1,426 

4,433 

6,798 

17,092 

12,459 

9,690 

3,779 

39,729 

46,673 

49,747 

16,613 

11,410 

2,053 

16,330 

16,115 

3,457 

5,134 

639 

1,673 

4,965 
6,596 



383,396 



1,565 

3,934 

15,546 

26,077 

13,730 

6,277 

4,070 

27,499 

12,900 

15,029 

382 

3,235 

638 

1,852 



138,235 



25,447 



304,131 



1,821,733 



67,426 



For footnotes, see p. 153. 



152 



GIFT TAX RETURNS FOR 1951 



Table 3. -GIFT TAX RETURNS FOR 1951, OF IDENTICAL DONCRS,^^ BY TAXABLE STATUS FCK CURRENT YEAR AND FOR PRIOR YEARS: NUMBER OF RETURNS, TOTAL GIFTS AFTER EXCLUSIONS, DEDUCTIONS, 

NET GIFTS, AND TAX 





Number of 

returns 

for 

1951 

(1) 


Total 
gifts 
after 
exclusions, 
1951 

( Thousand 
dollars) 

(2) 


Deductions 


Total 
deductions 

(Thousand 
dollars) 

(6) 


Net gifts 


Gift tax 


Taxable status 


Charitable, 

public, 
and similar 
gifts after 
exclusions' 

C T7>ous«nd 
dollars) 

(3) 


Marital 
deduction* 

f Thousand 
dollars) 

(4) 


Specific 

exemption 

1951' 

(Thousand 
dollars) 

15) 


1951 

f Thousand 
dollars) 


Prior 
years^ 

f Thousand 
dollars) 

[31 


Aggregate 

( Thousand 
dollars) 

13) 


1951 

f Thousand 
dollars) 

(10) 


Prior 
years^ 

(Thousand 
dollars) 

Ul) 


Aggregate 

(Thousand 
dollars) 

(1=) 


Tajcable Tor both 1951 and prior 


i,506 
1,378 
1,723 
5,357 


2i2,161 

49,263 

3,312 

32,395 


37,719 

611 

7,421 

2,052 


5,260 
2,572 
1,017 
5,401 


714 
13,791 

374 
24,942 


43,693 

16,975 

8,812 

32,395 


19,;,467 
32,289 


995,901 
i'>258,292 


1,194,368 

32,289 

'"258,292 


53,103 
4,102 


320,970 
'"64,035 


374,072 


Taxable for 1951 and nontaxable 


4,102 


Nontaxable for 1951 and taxable 


'"64,035 


Nontaxable for both 1951 and prior 










12,954 


332,631 


47,803 


14,250 


39,321 


101,375 


230,756 


1,254,193 


1,484,949 


57,205 


385,005 


442,209 







Table 4. -TAXABLE GIFT TAX RETURNS FOR L951 , OF IDENTICAL DONORS' 



*H0 REPORT TAXABLE GIFTS FOR PRIOR YEARS, BY NET GIFT CLASSES AND BY NET GIFT FOR PRIOR YEARS CLASSES: 
DISTRIBUTION OF RETURNS 



Net gift classes' 

(Dollars) 



Number of 
returns 



Number of returns by net gift for prior years classes' 



Under 
»3,000 



t3,000 
under 
$5,000 



$5,000 
under 
$10,000 



$10,000 

under 
$20,000 



$20,000 
under 
$30,000 



$30,000 

under 

$40,000 



$40,000 
under 

$50,000 



$50,000 

under 
$100,000 



Taxable returns: 

Under $3,000 

3,000 under 5,000 

5,000 under 10,000 

10,000 under 20,000 

20,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 200,000 

200,000 under 400,000 

400,000 under 600,000 

600,000 under 800,000 

800,000 under 1,000,000... 
1,000,000 under 1,500,000. 
1,500,000 under 2,000,000. 
2,000,000 under 2,500,000. 
2,500,000 under 3,000,000. 
3,000,000 under 3,500,000. 
3,500,000 under 4,000,000. 
4,000,000 under 4,500,000. 
4,500,000 under 5,000,000. 
5,000,000 under 6,000,000. 
6,000,000 or more 

Total 



1,321 

469 

673 

622 

337 

215 

166 

330 

194 

115 

23 

6 

8 

10 

2 

3 

2 



135 
50 
62 
47 
21 
13 



149 
43 
76 
50 
36 
19 
13 
31 



195 
72 
114 
122 
41 



136 
61 
68 
69 
30 
23 
9 



101 
26 
47 
49 
27 
16 
15 
20 
11 
3 
2 



191 


1 


60 


2 


112 


3 


84 


4 


43 


5 


33 


6 


23 


7 


59 


3 


36 


9 


23 


10 


1 


11 


1 


12 


I 


13 




14 


_ 


15 


_ 


16 


_ 


17 


_ 


19 


_ 


19 


_ 


20 


- 


21 



4,506 



Net gift classes 

(Dollars) 



Number of returns by net gift for prior years classes'* - Continued 



$100,000 

under 
$200,000 



$200,000 

under 
$400,000 



$400,000 

under 
$600,000 



$600,000 

under 
$800,000 



$800,000 

under 

$1,000,000 



$1,000,000 

under 
$1,500,000 



$1,500,000 

under 
$2,000,000 



$2,000,000 

under 
$2,500,000 



$2,500,000 
or more 



Taxable returns: 

Under $3,000 

3,000 under 5,000 

5,000 under 10,000 

10,000 under 20,000 

20,000 under 30,000 

30,000 under 40,000 

40,000 under 50,000 

50,000 under 100,000 

100,000 under 200,000 

200,000 under 400,000 

400,000 under 600,000 

600,000 under 800,000 

800,000 under 1,000,000... 
1,000,000 under 1,500,000. 
1,500,000 under 2,000,000. 
2,000,000 under 2,500,000. 
2,500,000 under 3,000,000. 
3,000,000 under 3,500,000. 
3,500,000 under 4,000,000. 
4,000,000 under 4,500,000. 
4,500,000 under 5,000,000, 
5,000,000 under 6,000,000. 
6,000,000 or more 

Total 



120 

60 

69 

60 

36 

26 

25 

41 

31 

15 

1 

2 

1 

2 



9 


1 


1 


2 


4 


3 


6 


4 


3 


5 


3 


6 


3 


7 



For footnotes, see p. 153, 



GIFT TAX RETURNS FOR 1951 



153 



Footnotes for gift tax tables 
(In the tables, values in thousand dollars are rounded and, therefore, may not add to the totals) 



' Net gift classes are based on the amount of net gifts for the 
curent year. Nontaxable returns without net gifts are designated 
"No net gifts." 

' Gifts of taxpayer reported by spouse are amounts deducted 
from the total gifts of the taxpayer and reported by the taxpayer's 
spouse on a separate return as provided under the Code. Under 
this provision, 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. 

'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 Code. 

'Exclusions from total gifts are the first $3,000 of gifts (other 
than gifts of future Interests) made to any one donee. Including 
charitable donees. In case of a consent to divide gifts between 
husband and wife, each spouse Is allowed an exclusion against 
his half of the gift to a common donee. 

' Deduction for charitable, public, and similar gifts Is the value 
of such gifts In excess of the exclusion allowed for each charitable 
donee and previously 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, this 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 current year rates, on the net gifts for prior years 
as adjusted In schedule B (explained In note 8). 

"• The amounts of net gifts and of gift tax for prior years, tabu- 
lated (as Indicated In notes 8 and 9) for nontaxable returns, 
probably are understated because schedule B Is not always complete 
on nontaxable returns. 

" Total gift plus gift tax classes are based on the sum of the cur- 
rent year total gifts before exclusions (that Is, after division of 
gifts between spouses) and the ciu-rent year gift tax. Nonta,xable 
returns have no gift tax, but are distributed under this classi- 
fication on the basis of total gifts before exclusions. 

" Less than $500. 

" Identical donors are Individuals whose current year retiu-ns 
show that they made gifts to donees other than charitable, public, 
and similar organizations In 1951 and also In prior years (subse- 
quent to June 6, 1932). If husband 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 Include 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 adjusted In this schedule as explained In note 8. 



154 



GIFT TAX RETURNS, 1944-1951 



Table 5. -GIFT TAX RETURNS: NUMBER OF RETURNS, TOTAL GIFTS BY TYPES, NET GIFTS, AND TAX, 194^^1951 
(For historical data prior to 19^^, see Statistics of Incane for 1949, Part 1, p. 430.) 



Items 


1951 


1950 


1949 


1943 


1947 


1946 


1945 


1944 


Number of returns: 


41,703 

3,360 
33,343 


39,056 

3,366 
30,690 


31,547 

6,114 
25,433 


26,200 

6,559 

19,641 


24,857 

6,322 
18,035 


24,326 

6,808 
13,018 


20,095 

5,540 
14,555 


13,397 




4,979 


Nontaxable 


13,413 











(Thouaand 


dollars) 










999,513 

169,633 
523,149 
174,175 
7,552 
125,009 

304,131 

67,426 


1,064,200 

153,514 
573,667 
198,664 
8,729 
129,626 

337,719 

77,605 


708,381 

119,807 
339,208 
142,608 
9,277 
97,432 

178,035 

36,087 


740,923 

110,989 
399,622 
138,313 
8,672 
33,329 

209,148 

45,338 


777,613 

119,273 
394,396 
152,560 
9,314 
102,070 

256,534 

64,402 


755,604 

111,675 

407,537 

151,193 

9,913 

75,236 

265,246 

62,336 


535,559 

77,397 

261,116 

117,054 

8,604 

71,387 

169,625 
36,633 


499,012 


By types of property: 


70,840 




250,014 




100,532 




8,503 




69,068 




148,420 




37,781 







Synopsis of 

Federal 

Tax Laws 

1944-51 



INDIVIDUAL AND FIDUCIARY INCOME TAX 

Page 

A. Requirements for filing returns and exemptions 156 

B. Normal tax and surtax rates 156 

C. Provisions pertaining to capital gains and losses 157 

SELF-EMPLOYMENT TAX 

D. Requirements for filing returns and tax rate 1 58 

GIFT TAX 

E. Requirements for filing returns, exclusions, and specific exemption. . !58 

F. Tax and tax rates 158 



328641 0—55 11 



156 



SYNOPSIS OF LAWS, 1944-1951 



Table A— REQUIREMENTS FOR FILING RETURNS AND EXEMPTIONS UNDER THE INDIVIDUAL AND FIDUCIARY INCOME TAX LAW, 1944-51' 





Income year 


Gross in- 
come ' re- 
quirements 
tor filing re- 
turns * 

(Dollar 1) 


Exemptions ' 


Federal tax law: Revenue acts amending Code > (date of enactment) 


For married 

couple filing 

jointly 

(Dollar)) 


For single 
person ' or 
fiduciary « 

(DoUars) 


For each de- 
pendent • 

(Dollars) 


For taxpayer or spouse 




65 years of 
age or older 

(Dollars) 


Blind 

(Dollars) 




1948-1951 ._. 

|l944-1947 


i»600 
500 


'1,200 
■11,000 


600 
500 


600 
500 


600 


600 





















Table B.— NORMAL TAX RATES AND MINIMUM AND MAXIMUM SURTAX RATES UNDER THE INDIVIDUAL AND FIDUCIARY INCOME TAX 

LAW, 1944-51 ' 







Tax rate " 








Graduated surtax ratos " at— 


Combined normal tax 
and surtax rates " at— 






Lowest bracket of sur- 


Highest bracket of sur- 






Maxi- 








tax income, not 


tax income, over- 






mum ef- 




Income year '' 




over— 


(a) $200,000 for 






fective 






Normal 


(a) $2,000 for 


single per- 






rate lim- 






tax rate" 


single per- 


son 


Lowest 


Highest 


itation i» 








son 


(b) $300,000 for 


bracket of 


bracket of 










(b) $2,000 for head 


head of 


surtax in- 


surtax in- 










of house- 


household '" 


come 


come 










hold " 


(c) $400,000 for 














(c) $4,000 (or mar- 


married 














ried couple 


couple filing 














filing jointly 1' 


jointly " 












(Percent) 


(PercerU) 


(Percent) 


(Percent) 


(Percent) 


(Percent) 




Calendar year 1951... _ 


3.0 


17.4 


88.0 


20.4 


91.0 


87.2 


Revenue Act of 1951 (Oct. 20, 1951)... 


Fiscal years beginning after Oct. 31, 

1951. 
Calendar year 1950 


3.0 


19.2 


89.0 


22.2 


92.0 


88.0 




3.0 


17.0 


88.0 


17.4 


84.4 


80.0 




Fiscal years: 




Revenue Act of 1950 (Sept. 23, 1950). . 


(a) Beginning and ending after Sept. 
30, 1950 and before Nov. 1, 1951. 


3.0 


17.0 


88 


20.0 


91.0 


87.0 




(b) Ending after Dec. 31, 1949 and 


3.0 


17.0 


88.0 


16.6 


82.1 


77.0 




before Oct. 1, 1950. 














Revenue Act of 1948 (April 2, 1948)-- 
Revenue Act of 1945 (Nov. 8, 1945) - . . . 


Calendar years 1948-1949 


3.0 


17.0 


88.0 


16.6 


82.1 


77.0 


Calendar years 1946-1947 


3.0 


17.0 


88.0 


19.0 


86.5 


85.5 




3.0 


20.0 


91.0 


23.0 


94.0 


90.0 


(May 29, 1944). 

















For footnotes, see pp. 158-160. 



SYNOPSIS OF LAWS, 1944-1951 



157 



Table C.-PROVISIONS PERTAINING TO CAPITAL GAINS AND LOSSES UNDER THE INDIVIDUAL AND FIDUCIARY INCOME TAX LAW, 1944-51 " 



Federal tax law: Rev- 
enue acts amending 
Code ' (date of enact- 
ment) 



Income year 



Deflnitloii of capital assets 



Period iK'ld 



Percent- 
ape of 
pain or 
loss taken 
into ac- 
count 



Treatment of capital gain *" 



Treatment of capital 
loss " 



Revenue Act of 1951 
(Oct. 20, 1951). 



Taxable years 

beginning after 
Oct. 19, 1951. 



Revenue Act of 1950 |1 Calendar years 

{Sept. 23, 1950). ■ 1944-1951. 

Individual Income , [■Fiscal years be- 



Tax Act of 
(May 29, 1944). 



1944 



ginning before 
Oct. 20, 1951. 



(1) All proiKTty. whether or not connected with 
trade or business, except: 

(a) stock in trade or other property which 

wouhi properly be Included In In- 
ventory, 

(b) property lield nrlmarlly for sale to cus- 

tomers In ordi- iry course of trade or 
business, 

(c) property used In trade or business of a 

character which is subject to allow- 
ance for depreciation, 

(d) real projH^rty used in trade or business, 

(e) Government obligations Issued on or 

after Mar. 1, 1941, on a discount basis 
and payable without interest at a 
fixed maturity date not exceeding 1 
year from date of issue, and 
(f) a copyright, a literary, musiail. or 
artistic composition, or similar prop- 
erty (but not a patent or invention) 
created by the taxpayer. 

(2) Gains and losses are considered as from 
capital assets, under certain conditions, with 
respect to: 

(a) Worthless stock and other securities. 

(Sec. 23(g)(2) and 2.'J(k-)(2)). 

(b) Nonbusiness bad debts. (Sec. 23 (k) 

(4)). 

(c) Retirement of certain bonds, etc. (Sec. 

117(f)). 

(d) Short sales (sec. 117(g) and 117(1)). 

(e) Failure to exercise options. (Sec. 117(g)). 

(f) Sale, exchange, and involuntary con- 

version of certain business property ^^ 
and involuntary conversion of capital 
assets, all held more than 6 months, If 
gainsexceed losses. (Sec. 117 (j)). 

(g) Sales or exchanges of securities by 

dealers, must be identified for invest- 
ment.z3 (Sec. 117(n)). 
(h) Certain termination payments to em- 
ployee. (Sec. 117 (p)). 
(1) Total distribution of employees' trust 
on separation. (Sec. 1G5 (b)). 

(3) Gains and losses are not. considered as from 
capital assets, under certain conditions, with 
respect to: 

(a) Tax-exempt sale or exchange of resi- 

dence. (Sec. 112(n)). 

(b) Certain gains from sale or exchange of 

amortized emergency facilities. (Sec. 
117(g)(3)). 

(c) Property referred to in item (2) (f) above, 

if losses exceed gains. 

(d) Gain from certain sales or exchanges of 

stock in a collapsible corporation. 
(Sec. 117{m)). 

(e) Gain from sale or exchange of depreci- 

able property between spouses or 
between an individual and a con- 
trolled corporation. (Sec. 117(o)). 
(0 Loss from wash sales of stock or securi- 
ties, not deductible. (Sec. 118). 
Same as 1951 act except: " 
(l)(f) was added for taxable years beginning 

after Sept. 23. 1950, 
(2)(g) was added for transactions made after 

Nov. 19. 1951. 
(2)(h) was added for taxable years beginning 

after 1950. 
(3)(a) was added for taxable years ending 

after 1950, 
(3)(b) was added for taxable years ending 

after 1949, 
(3)(d) was added for gains realized after 1949, 

and 
(3)(e) was added for transactions made after 
May 3, 1951. 



Short-term: ( 
months o 
less. 

Long - term 

More than ( 
months. 



Short-term: 6 
months or less. 



Long-term: 
More than 6 
months. 



Net short-term capital 
gain is fully taxable at 
the normal tax and sur- 
tax rates. 

If the net long-term capi- 
tal gain exceeds the net 
short-term capital loss, 
there Is allowed as a de- 
duction from gross in- 
come an amount equal 
to 50 percent of the 
excess long-term gain. 
The entire excess is 
taxed at 20 i>ercent 2* if 
the alternative tax Is 
less than the regular 
normal tax and surtax. 
Alternative tax Is com- 
puted on net income re- 
duced for this purpose 
by M) percent of the 
excess long-term capital 
gain, at regular normal 
tax and surtax rates, 
plus 2<1 percent '* of the 
excess long-term gain. 



Net short-term capital 
gain is fully taxable at 
the normal tax and sur- 
tax rates. 

Net long-term capital gain 
or the excess of net long- 
term capital gain over 
net short-term capital 
loss is taxed at 50 per- 
cent, if such tax plus the 
lax on net income re- 
duced by such capital 
gain (alternative tax) is 
less than the regular tax 
on net income; other- 
wise, such capital gain 
is taxed at normal tax 
and surtax rates. 



Net loss from sales of 
capital assets result- 
ing from the com- 
l)ination of net .short- 
and long-term gain 
and loss Is allowable 
as a deduction for 
the current year to 
the extent ol $1,000 
OT 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-terra capital 
loss in each of the 
five succeeding years 
to tiic extent that 
such carryover ex- 
ceeds the total net 
cjipital gains " of 
any taxable years 
Intervening between 
the year in which the 
net capital loss arose 
and such succeeding 
years. If tax is deter- 
mined from optional 
tax table, adjusted 
gross income is substi- 
tuted for net Income 
for the limitation on 
capital loss deduc- 
tion and for the 
computation of net 
capital gain." 



Same as 1951 act. 



For footnotes, see pp 158-160. 



158 



SYNOPSIS OF LAWS, 1944-1951 



Table D. 



REQUIREMENTS FOR FILING RETURNS AND TAX RATE 
UNDER THE SELF-EMPLOYMENT TAX LAW, 1951 



Federal tax law: Acts 
amending Code ' (date 
of enactment) 


Income 
year 


Self-employ- 
ment net 
income ^^ 

requirements 
for filing 
returns " 

(Dollars) 


Maximum 
self-employ- 
ment net 
income 
taxable " 

(.DoUars) 


Tax rate on 
self-employ- 
ment net 
income 

(PercnU) 


Social Security Act 
Amendments of 1950 
(Aug. 28, 1950). 


1951 


400 


3.600 


2M 



Table E.— REQUIREMENTS FOR FILING RETURNS, EXCLUSIONS, 
AND SPECIFIC EXEMPTION UNDER THE GIFT TAX LAW, 



Federal tax law: Rev- 
enue acts amending 
Code ! (date of enact- 
ment) 


Calendar 
year 


Return re- 
quired '" if 
aggregate 
gifts 31 during 
year to any 
one donee 
exceed— 

(Dollars) 


Annual 
exclusion 
for each 
donee 3! 

(DoUars) 


Specific 
exemption " 

(Dollars) 


Revenue Act of 1942 (Oct. 
21, 1942). 


194*-1951.. 


3,000 


3,000 


30,000 



Table F.— TAX AND TAX RATES 


UNDER GIFT TAX LAW, 1944-51 " 








Tax on amount of net gifts " 






Net gifts M 


(Column S plus amount comjyuted 










by applying rate in colu mn 4) 






Amount over — 


Amount not 


Tax on amount 


Tax rate (percent 








over— 


in first column 


ofeicess over 
amount in first 






(Dollars) 


(Dollars) 


(Dollars) 


column) 






(1) 


(2) 


(3) 


(4) 




1 




5,000 




2'4 
5K 


1 


2 


"'5,'oo6" 


10,000 


iiiso" 


2 


3 


10,000 


20,000 


375.00 


S'4 


3 


4 


20,000 


30,000 


1,200.00 


lOH 


4 


5 


30,000 


40,000 


2,250.00 


13}^ 


6 


6 


40,000 


50,000 


3,600.00 


W-i 


6 


7 


50,000 


60,000 


5,250.00 


185i 


7 


8 


60,000 


70,000 


7, 125. 00 


21 


8 


9 


70.000 


100,000 


9,225.00 


21 


9 


10 


100,000 


150,000 


15, 525. 00 


22 J^ 


10 


11 


150,000 


200,000 


26,775.00 


22H 


11 


12 


200.000 


250,000 


38, 025. 00 


22H 


12 


13 


250,000 


400,000 


49, 275 00 


24 


13 


14 


400,000 


450,000 


85. 275. 00 


24 


14 


15 


450,000 


500,000 


97, 275. 00 


24 


15 


16 


500,000 


600,000 


109, 275. 00 


26K 


16 


17 


600.000 


750.000 


135, 525, 00 


26K 


17 


18 


750,000 


800.000 


174, 900. 00 


27K 


18 


19 


800.000 


1.000.000 


188,776.00 


27?i 


19 


20 


1,000,000 


1. 250. 000 


244, 275. 00 


29K 


20 


21 


1,250,000 


1,500,000 


317,400.00 


31H 


21 


22 


1,500,000 


2,000,000 


396, 150. 00 


33H 


22 


23 


2,000,000 


2,500,000 


664,900.00 


S6H 


23 


24 


2,500,000 


3,000,000 


748,650.00 


39Ji 


24 


25 


3,000,000 


3,500,000 


947, 400. 00 


42 


25 


26 


3,500,000 


4,000.000 


1, 157, 400. 00 


44K 


26 


27 


4,000,000 


4.500,000 


1,378,650.00 


47M 


27 


28 


4,600,000 


5,000,000 


1.614,900.00 


47K 


28 


29 


5,000,000 


6,000,000 


1.851,150.00 


50K 


29 


30 


6,000,000 


7,000,000 


2,353,650.00 


5214 


30 


31 


7,000,000 


8,000,000 


2. 878, 650. 00 


MH 


31 


32 


8,000,000 


9.000.000 


3. 426, 150. 00 


57 


32 


33 


9,000,000 


10,000,000 


3.996,150.00 


57 


33 


34 


10. 000, 000 


20,000,000 


4. 566, 150. 00 


575i 


34 


35 


20, 000. 000 


50,000,000 


10.341.150.00 


57?i 


35 


36 


50,000,000 




27, 666, 160. 00 


57Ji 


36 









Footnotes for tnMes A-F 



'For Income years 1913-43, see Statistics of Income for 1950, 
part 1, pp. 308-309 and 318-321. 

= Revenue Acts passed after Feb. 10, 1939 (the date of the enact- 
ment of the Internal Revenue Code) are not complete taxing stat- 
utes in themselves, but consist of amendments to the Code. There 
Is no one effective date for all provisions of each act; some of the 
provisions are retroactive, others apply to the current tax period, 
while still others are effective for future taxable years. 

' Gross income, in general, includes all gains, profits, and income 
derived from any source whatever except such as is specifically 
exempt from income tax. 

(a) The following items, under certain conditions, are among 
the exclusions from gross income for the entire period beginning 
1944 or before: 

Proceeds of life insurance policies paid upon the death of the 
insured. 

Wholly tax-exempt interest. 

Value of property acquired by gift, bequest, devise, or descent. 

Amounts received as return of premiiuns paid under life in- 
surance, endowment, or annuity contracts. 

Compensation for injuries or sickness. 

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 furnished to a minister of 
the gospel. 

Receipts of shipowners' mutual protection and indemnity 
associations. 

Income from sources within a possession of the United States. 
but not received within the United States, of citizens, except, 
beginning in 1951, an employee of the United States or any 
agency thereof, deriving a large percentage of his gross 
income from sources within the possession. 

Earned income from sources outside the United States. (Also 
see note 4(e). below.) 

Compensation of employees of foreign governments. 

Income exempt under treaty. 

Amounts received under Federal old-age and survivors Insur- 
ance benefits. Title EC, Social Security Act. 

Disability pay for sickness or injiu-y resulting from active 
service in the armed forces of any country. 

Mustering-out payments with respect to service in the mili- 
tary or naval forces of the United States. 

Compensation tor services of a minor is excluded from the 
gross income of the parent (reported on the minor's return) . 



Compensation of employees of the Commonwealth of the 
Philippines. 

(b) The following items, under certain conditions, are among 
the exclusions from gross Income for part of the period 1944 through 
1951: 

1941 through 1948— 

Compensation received by noncommissioned personnel for 
active service in the military or naval forces of the United 
States. (Prior to enactment of the Revenue Act of 1945 
and Public Law 384. 80th Cong., only $1,500 during 
1943-44. The additional exclusions, made retroactive, 
are not reflected in the salary tabulated in Statistics of 
Income for the years 1941 through 1944.) 

1943 through 1948 — 

Active service pay, not exceeding $1,500, of commissioned 
officers in the military or naval forces of the United 
States. 

1950 and thereafter — 

Beginning June 25, 1950, all pay of enlisted men and war- 
rant officers and the first $200 per month paid to com- 
missioned officers for active service in combat zones 
(designated by the President). 

(c) The following pertains to certain salaries which are to be 
included in gross income, as Indicated: 

If a taxpayer, including a partnership, receives In one taxable 
year at least 80 percent of the compensation earned from personal 
services, covering a period of 36 calendar months or more from the 
beginning to the completion of such services, the tax attributable 
to any part of such compensation included In his gross income 
is not greater than the aggregate of taxes which would have been 
paid had the compensation been included in his gross income 
ratably over the period preceding the date of receipt or accrual. 
Taxes attributable to income from an artistic work or Invention 
and back pay are also subject to certain limitations. 

(cJ) Net income of individuals and fiduciaries means the excess 
of gross income over deductions as defined in the various Revenue 
acts. 

An optional standard deduction is provided in lieu of non- 
business deductions. If the adjusted gross income is less tlian 
$5,000. the standard deduction is approximately 10 percent thereof 
and is allowed automatically 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 and thereafter i^ 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 
deduction is $500. Citizens deriving a large percentage of their 
Income from sources within a possession of the United States are 



SYNOPSIS OF LAWS, 1944-1951 



159 



Footnotcn for tahlrx .\-F — Continued 



not allowed the standard deduction. (In Statistics of Income 
neither the net Income nor the standard deduction Is tabulated 
for those Individuals who elect the standard deduction.) 

No deductions are reported on Form W-2 for 1944-47, Form 1040A 
for 1948-51, or short-form 1040; however, the optional tax on such 
returns makes allowance for deductions. (See note 13, below.) 

Variations In certain other deductions allowable occurred be- 
tween 1944 and 1951 with respect to: 

(I) Amortization of emergency facilities. (Sec. 23 (t) and 172 

of the Code.) (The amount of amortization deduction, 
tabulated separately In Statistics of Income for 1945 
only. Is Included In business deductions.) 

(II) Loss on sale or exchange of capital assets. (See table C, 

p. 157.) 

(III) Net operating loss. (Sec. 23 (s) and 170.) (The net oper- 

ating loss deduction, tabulated separately among busi- 
ness deductions In Statistics of Income for 1945 only 
and among sources of Income and loss for 1951, Is only 
the amount carried forward.) 

(Iv) Medical expen,ses. (Sec. 23(x).) 

(V) Blindness. (Sec. 25(b) and23(y).) 

< (a) A citizen or resident of the United States who elects to pay 
the optional tax (see note 13 below) may file Form W-2 for 1944-47 
or Form 1040A for 1948 and thereafter If his gross Income Is less 
than $5,000 and consists entirely of wages subject to withholding 
or of such wages and not more than a total of $100 of other Income 
from wages, dividends, and Interest. A married couple may file 
a Joint return for the optional tax If their combined Incomes do 
not exceed the preceding limitations (see (b) below; the optional 
tax is not allowed if either spouse itemizes deductions. 

(b) The amount of Income for which married persons are re- 
quired to file a return is the separate gross Income of husband or 
wife. 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; a Joint return may not be 
filed If either spouse is a nonresident alien or if the husband and 
wife have different taxable years except, beginning in 1948, if one 
or both die during the year and the survivor does not remarry, 
the executor, generally, may file the Joint return; otherwise, the 
status as husband and wife is determined as of the last day of the 
taxable year. 

A person 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 joint return. 

(c) Income from an estate or trust is required to be reported 
on the fiduciary income tax return. Form 1041, the requirements 
for filing being the same as for a single person except that x return 
Is required for every estate or trust of which any beneficiary Is a 
nonresident alien and that a return must be filed by every trust 
having a net Income of $100 or more or the Indicated gross Income 
regardless of amount of net Income. 

(d) Returns are permitted for a fiscal year other than that end- 
ing December 31, except on Form W-2 for 1944-47 or on Form 
1040A for 1948 and subsequent years. 

(e) Exceptions to general requirements tor filing returns are 
made with respect to: 

(I) Citizens deriving a large percentage of their gross Income 

from possessions. (Sec. 251(g) and251(J) of the Code.) 

(II) Nonresident citizens with earned income from sources 

outside the United States. (Sec. 51(a), 116(a), and 

116(h).) 
(Hi) Nonresident aliens. (Sec. 217.) 
(Iv) Servicemen abroad or in combat areas. (Sec. 53 and 

3804.) 
(V) Minors. (Sec. 51(a) and 22(m),) 

'■ Exemptions lor citizens and resident aliens are termed "normal- 
tax exemption" and "surtax exemption" for 1944—45 and "exemp- 
tion" for 1946 and thereafter. Beginning 1948, additional exemp- 
tions are allowed for age 65 or more and for blindness of the tax- 
payer and /or spouse (if a joint return Is filed) . 

Exemption is allowed as a credit against net Income for pur- 
poses of both normal tax and surtax, except that for 1944-45 on a 
joint ret\u-n where the adjusted gross Income of one spouse is less 
than $500 the normal-tax exemption Is $5CX) plus the adjusted 
gross Income of such spouse. 

Marital status is determined as of the close of the taxable year, 
or if one spouse dies during the year as of the time of such death, 
and no proration of exemption is required. 

For exemption status of nonresident aliens, see Statistics of 
Income, part 1, 1950, p. 315, note 20. 

" Exemptions on a joint return are allowed for both husband and 
wife even though one spouse has less than $600 of income or has 
no Income. 

' The exemption for a married person filing separately and, for 
taxable years beginning after October 31, 1951, for a head of house- 
hold (defined in note 16, below) is the same as that for a single 
person. 

* A credit of $100 against the net Income of a trust is substituted 
for the exemption. 

"For 1944-50, an exemption is allowed citizens and resident aliens 
for each closely related dependent specified by law over half of 



whose support was received from the taxpayer and whose gross 
Income for the taxable year is less than $500; beginning 1951, the 
gross income limitation is $600. 

Credits for dependents are allowed for surtax only, 1944-45, and 
for both normal tax and surtax, 1946 and thereafter. 

The credit for dependents Is not applicable to citizens deriving 
a large percentage of their gross Income from sources within a pos- 
session of the United States. 

"'Beginning 1951, for persons having Income of $400 or more 
from self-employment, see table D, p. 158. 

■• 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 exemption Is $500 plus the adjusted 
gross Income of such spouse. 

■= In the case of a rate change during fiscal years not shown, the 
total tax is prorated; for fiscal years beginning t)efore October 1, 
1950, and ending after September 30, 1950 (except calendar 1950), 
a tentative tax is computed under the law in effect for each taxable 
year and the 2 tentative taxes are then prorated according to the 
number of calendar months before October 1, 1950 and after Sep- 
tember 30, 1950; similarly, for fiscal years beginning before Novem- 
ber 1, 1951 and ending after October 31, 1951 (except calendar 1951) , 
the tentative taxes are prorated according to the number of months 
before November 1, 1951 and after October 31, 1951. 

" Before 1948, on a joint return of married persons, tax rates are 
applied to the combined incomes. For 1948 and thereafter, the 
combined normal tax and surtax Is twice the combined normal 
tax and surtax that would be determined If the total net Income of 
husband and wife and the applicable credits against net income, 
listed in notes 14 and 15. were reduced by one-half. 

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 (also see note 4 (a) ) If his adjusted gross 
Income Is less than $5,000. The optional tax or the standard deduc- 
tion is not allowed to either husband or wife if the net income of 
one of the spouses is determined without regard to the standard 
deduction. The optional tax makes allowance for exemptions and 
standard deduction. Ten percent of the midpoint of each income 
bracket is allowed for the deductions, after which the tax is com- 
puted in the regular manner and rounded to the nearest dollar. 

The optional tax table for 1951 is among the facsimiles of return 
forms on p. 166. For tables for 1941-50, see Statistics of Income for 
1950, pp. 323-328. For 1944-45, where the return includes gross 
Income of both spouses the tax in the table must be reduced by 3 
percent of the smaller adjusted gross Income but not by more 
than $15. 

In case of an optional tax change during a fiscal year, the optional 
tax is prorated in the same manner as provided for the regular tax. 
The optional tax Is applicable for taxable years of less than 12 
months if the short period is not due to a change In accounting 
period. 

For 1946 through calendar year 1950, the normal tax and surtax 
rates result in tentative normal tax and surtax (see note 17). 

"The normal tax rate is applied to the balance of net Income 
after deducting the following credits (however, for optional tax 
paid in lieu of normal tax and surtax, see note 13) : 

(a) Normal-tax exemption (for taxpayer and spouse), 1944-45, 
and all exemptions, 1946 and thereafter. 

(b) Dividends on share accounts In Federal savings and loan 
associations Issued prior to Mar. 28, 1942. 

(c) Interest on obligations Issued after Sept. 1. 1917 and before 
March 1, 1941. by the United States or any instrumentality thereof 
{other than Treasury notes of the National defense series), to the 
extent that such Interest is required to be Included in gross Income. 

"• Surtax rates are applied to surtax net Income which for 1944-45 
Is net Income less surtax exemptions for taxpayer, spouse, and de- 
pendents, and for 1946 and thereafter is net Income less all 
exemptions. 

If taxpayer elects to pay the alternative tax, net income subject 
to surtax does not include net long-term capital gain or the excess 
of net long-term capital gain over net short-term capital loss. 

"For taxable years beginning after Oct. 31, 1951, head of house- 
hold receives approximately half the benefits of income-splitting 
given to a joint return. A head of household is a single individual 
who maintains in his home an unmarried child, grandchild, step- 
child, or any person whom he claims as a dependent. 

" For 1946 through calendar year 1950, statutory rediLCtions are 
taken into account, and the combined rates so computed are 
rounded. For 1946 and 1947, the tentative normal tax and surtax 
are reduced by 5 percent thereof. For 1948-49, the combined tenta- 
tive 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 excess 
over $100,000. For calendar year 1950, the combined normal tax and 
surtax 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 $100,000. 

" The rate limitation shown is the combined normal tax and 
surtax after statutory reduction, ii any (see note 17), but before 
tax credits, as percent of net Income. The tax credits relate 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. (Sections 32, 31, 168. 216, and 251 (h) of the Code.) 



160 



SYNOPSIS OF LAWS, 1944-1951 

Footnotes for tables A-F — Continued 



"Before 1948. the lowest bracket of surtax net Income for a 
married couple filing Jointly Is $2,000, and the highest bracket Is 
$200,000. 

^Tor Income years 1922-43. see Statistics of Income for 1950, 
part 1, pages 330-331. 

" These 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. 

22 "Property used In trade or business" Includes real estate and 
depreciable property not Inventorlable or held primarily for busi- 
ness sale; excludes Items (l)(f), (3)(b). and (3)(e) in the table; 
Includes cutting of certain timber (also coal, beginning 1951) dis- 
posed of by the owner under a contract by which he retains an eco- 
nomic Interest Ln such property, certain unharvested crops for 
taxable years beginning after 1950, and livestock held for draft, 
breeding, or dairy purposes for 12 months or more (6 months, for 
taxable years beginning before 1951). 

2' Effective for transactions made after Nov. 19. 1951. 

"25 percent for taxable years beginning after Oct. 19, 1951, and 
before Nov. 1, 1951. 

2» Net capital gain is the excess of ( 1 ) the sum of the gains from 
sales or exchanges of capital assets, plus net income of the tax- 
payer or $1,000. whichever Is smaller, over (2) the losses from 
such sales or exchanges. 

2« Net earnings from self-employment Is gross Income derived 
from trade or business less allowable deductions attributable 
thereto plus share of partnership Income (or loss). Excludes in- 
come from services as public official, railroad worker, minister or 
member of religious order, or employee, and Income from certain 
professions, real estate rentals and interest and dividends received 
from securities except those of dealers, and gain or loss from 
sale or exchange of capital assets and certain other property. 
Involuntary business property loss and net operating loss are 
not allowable deductions. 

" Beginning 1951, a citizen or resident of the United States 
having net earnings from self-employment of $400 or more Is 
required to file a return on Form 1040. computing the tax on 
separate Schedule C. 



The amount of Income for which married persons are required 
to file a return is the separate net earnings of husband or wife. 
The self-empl03?ment tax of husband and wife filing a Joint return 
Is the sum of the taxes computed on the separate self-employment 
income of each spouse. 

Returns are permitted for a fiscal year other than that ending 
Dec. 31. 

Members of the Armed Forces may defer filing returns under 
certain conditions. (Sec. 53 and 3804 of the Code.) 

=» Maximum self -employment net Income Is the indicated amount 
minus any wages received from which social security tax has been 
withheld by the employer. The excess of net earnings from self- 
employment over the maximum amount $3,600 is not taxable. 

2" For calendar years 1924-25 and June 7. 1932 through 1943, see 
Statistics of Income for 1950, part 1, pages 341-342. 

"> A return Is required by individuals for gifts whether transferred 
directly or indirectly, whether in trust or otherwise, and whether 
of present or lutiu-e interest, and for transfers of property sold 
for less than a fair consideration. 

A return Is required for gifts to any one donee exceeding $3,000, 
except that a return Is required for a gift of future interest 
regardless of value. 

" Value of gift — for residents and nonresident citizens, property 
wherever situated; for nonresident aliens, property situated In the 
United States only. 

■'2 An annual exclusion for each donee not exceeding $3,000. but 
which is not applicable against gifts of future interest in any year. 

" The specific exemption may be taken in a single year or over 
a period of years at the option of the donor. 

'* Net gifts mean the excess of total gifts for the year over the 
sum of charitable deduction and specific exemption and. In addition, 
the annual exclusion lor 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 purpose of the gift tax, be considered 
as made one-half by each spouse. 

'» Tax for current year is the excess of tax on the aggregate net 
gifts made subsequent to June 6, 1932, over a tax on aggregate 
net gifts exclusive of current year gifts. 



Facsimiles of 

Income Tax 

Returns 

For 1951 



Page 

Form 1040: Individual Income Tax Return 163-174 

Schedule C (Business) 1 75-1 76 

Schedule D (Capital gains and losses) 177-178 

Form I040A: Employee's Optional Income Tax Return 179-180 

Form 1041 : Fiduciary Income Tax Return 181-188 



FACSIMILE OF TAX RETURNS FOR 1951 



163 



FORM 1040 

U.S. Treasury Department 
Internal Revenue Service 



U. S. INDIVIDUAL INCOME TAX RETURN 

FOR CALENDAR YEAR 1951 

or taxable year beginning ,195 ... and ending _ 



1951 



195 



Name 

(PLEASE PRINT. If this is a joint return of husband and wife, use first names of both) 

HOME ADDRESS 

(PLEASE PRINT. Street and number or rural route) 



(City, town, or post office) 



(Postal zone number) 



(State) 



Social Security No Occupation 



Do not write In ttiese spaces 

Serial 
No. 



(Cashier's Stamp) 



Your 

exemp 

tjons 



List your name. If your wife (or husband) 
had no income, or if this is a joint return, 
list also her (or his) name. 



Check below if at the end of 

your taxable year you or 

your wife were — 



65 or over D Blind D 
65 or over □ Blind D 



On lines A and B below — 

if neither 65 nor blind write the figure 1 ■ 

if either 65 or blind write the figure 2 ^ 

if both 65 and blind write the figure 3 ▼ 



Number of exemptions for you 

Number of her (or his) exemptions . 



Name — and address il different from yours 



(Your name) 

B 

(Your wife's name — do not list ifexemptionisclaimedon another return) 

C. List names of your children (includ- 
ing stepchildren and legally adopted 
childrcn)with 1951 gross incomes of 
less than $600 who received more 
than one-half of their support from 
you in 1951. See Instructions. J Enter number of children listed. 

D. Enter number of exemptions claimed for close relatives listed in Schedule J on page 2 

E. Enter total number of exemptions cl.iimed in A to D above 



2. Enter your total wages, salaries, bonuses, commissions, and other compensation received in 1951, before pay- 
roll deductions. Persons claiming traveling or reimbursed expenses, see Instructions. 



Print Employer's Name 



:Your 
^ in- 
^come 



Wliere Employed (Clly and Slate) 



Income Tax Withheld 



$- 



$- 



Total Wages 



$. 



How to 
figure 
the tax 



Tax 

du^or 
refund 



Enter totals 

3. If you received dividends, interest, or any other income, give derails on page 2 and 

enter the total here 

4. Add income shown in items 2 and 3, and enter the total here 
■|F YOUR INCOME WAS LESS THAN $5,000.— Use the tax table on page 4 unless you itemize deductions. The table allows 
about 10 percent of your income for charitable contributions, interest, taxes, medical expenses, etc. If your deduc- 
tions exceed 10 percent, it will usually be to your advantage to itemize them and compute your tax on page 3. 
IF INCOME WAS 55,000 OR MORE.— Compute tax on page 3. Use standard deduction or itemize deductions, whichever 
.is to your advantage. 
"5. (A) Enter your tax from table on page 4, or from line 13, page 3 ■ 

(B) Enter your self-employment tax from line 31, separate Schedule C. 

6. How much have you paid on your 1951 income tax? 

(A) Bytaxwithheld(initem2, above). Attach Original FormsW-2 

(B) By payments on 1951 Declaration of Estimated Tax (include 
any overpayment on your 1950 tax not claimed as a refund) . 

If your tax (item 5) is larger than payments (item 6), enter 
balance of tax due here. 



$-. 



Enter total here -^ 



7. 



Enter total here "■ 

This balance must be paid in full with return 

8. If your payments (item 6) are larger than your tax (item 5), enter the overpayment here 
Enter amount of item 8 you want $. 



(Refunded) 



(Credited on 10^2 estimated tax) 



Do you owe any prior year Federal tax for which you have been billed? (Yes or No) Is your wife (or husband) 

making a separate return for 1951? (Yes or No) If "yes," write her (or his) name 

If you have filed a return for a prior year, state latest year Where filed? 

To which Collector's office did you pay amount claimed in item 6 (B), above? ___ ._ 

I declare under the penalties of perjury that this return (including any accompanying schedules and sta -ments) has 
been examined by me and to the best of my knowledge and belief is a true, correct, and complete return. 



(Signature of person, other than taxpayer, preparing this return) 



(Date) 



(Signature of taxpayer) 



(Date) 



(Name of firm or employer, if any) (Signature of taxpayer's wife or husband if this is a joint return) 

i To assure split-income benefifs, husband and wife must include all their income and. even though only one has income, BOTH MUST SIGN. 



(Date) 

1»— 65304-1 



164 



FACSIMILE OF TAX RETURNS FOR 1951 



Schedule A.— INCOME FROM DIVIDENDS 



Page 2 



N3Te ol ccfporallon dKlarinf dividend 



Enter total here "> 



Schedule B.— INCOME FROM INTEREST 



Amount 



Naine of pajor 



Enter total here — ^ 



E;hsdule C E-Jnirnory.— PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION, FARMING, AND PARTNERSHIP 



1. Business profit (or loss) from separate Schedule C, line 24 

2. Farm profit (or loss) from separate schedule. Form 1040F 

3. Partnership, etc., profit (or loss) from Form 1065, Schedule J, Column 10. , 
4 Tot:il of lines 1, 2, 3 

5. Less: Net operating loss deduction (attach statement) 

6. Net profit (or loss) (line 4 less line 5) 



$-. 



Schcdu!c P.— NET CAIN OR LOSS FROM SALES OR EXCHANGES OF CAPITAL ASSETS, ETC. 

1. From sale or exchange of capital assets (from separate Schedule D) 

2. From sale or exchange of property other than capi tal assets (from separate Schedule D). 

Schedule E.— INCOME FROM ANNUITIES OR PENSIONS 



1. Cost of annuity (amount you paid). 

2. Cost received tax-free in past years. , 

3. Remainder of cost (line 1 less 

line 2) 



4. Amount received this year. . $.. 

5. Excess of line 4 over line 3 . . | — 



6. Enter line 5, or 3 percent of line 1, which- 
ever is greater (but not more than line 4) . 



Schedule F.— INCOME FROM RENTS AND ROYALTIES 



1. Kind aid Iccallon of fiifwt] 



2. Amount ol rent or 



3. Depretlallon or depletion 
(eiplalnln Sctiedule H) 



4. Repairs (explain la 
Sctiedule I) 



1. Totals 

2. Net profit (or loss) (column 2 less sum of columns 3, 4, and 5). 



i. Ottier eipensei (Itemize 
la Scliedulo I) 



Schedule G.— INCOME FROM ESTATES AND TRUSTS AND OTHER SOURCES 



1. Estate or trust 

2. Other sources (state nature). 



(Name) 



(Address) 



Enter total here ^ 



Total income (or loss) from above sources (Enter here and as item 3, page 1). 



$ 



Schedule H.— EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN SEPARATE SCHEDULE C AND SCHEDULE F 


1. Kl.id ol pjop;rl» (il l!i,llilln|!. slita material g| 

•iilcli lm:\w(.\ci) Eitljdo land aid olhef 

r;sndcpretlaS'n pr:perl> 


2. Dj!9 
xtulred 


3. Cost or other katli 


4. Depreciation al- 
lowed (or allowable) 
In prior years 


5. Remaining cost or 

other basis to be 

licovered 


6. Lite used In 

accumulating 

dep'eclatlon 


7. Estimated lila 

Irom heilfiilnf 

ol lear 


8. DeKKlatlel 
allowable this year 






$ 




$ 




$ 








$ 



































































































Schedule I.— EXPLANATION OF LINES 6, 17, AND 20, SEPARATE SCHEDULE C AND COLUMNS 4 AND 5 OF SCHEDULE F 

Line or I . ~ ~ \ Line or 

. Column No. EipIanaU.o Amiuit c.lumi No. 



Eiplaoallii 



Schedu 


e J.— EXEMPTIONS FOR CLOSE RELATIVES— (See Instruction!) 








2. Relationship 


3. Did dependent during 1951— 


4. II answer to either 3(b) or 3(c) Is "No" 
enter amouol spool lor dependent's support 
In 1351 by— 


1. Name ol dependent relallye. Also tlva 
address II diilerenl Irom yours 


(a) 
Have gross Incomo 
ol $600 or more? 


(b) 

Reside In your 

home! 


(0 

Receive entire support 
Irom you? 


You (and your wtle II 
this Is a joint return) 


Others, and by depend- 
ent Irom own lunds 












$ 


$ 































Enter here and as item ID, page 1, the number of close relatives claimed above 



«PO la — 65304-1 



FACSIMILE OF TAX RETURNS FOR 1951 



165 



ITEMIZED DEDUCTIONS— FOR PERSONS NOT USING TAX TABLE ON PACE 4 OR STANDARD DEDUCTION ON LINE 2 BELOW— 

If Husband and Wife (Not Legally Separated) File Separate Returns and One Itemizes Deductions, the Other Must Also Itemize 



Pagi 3 



Contributions 


OrarllM diducUooi and stitt tg whm pUd. ir nuia v^ta It nMdid, iRxli addltlonil ibwti. 


$. 




$ 


































AlloTwaVile Contrihiitions (nnx in eicrpss of IS tvrrrnt nf item 4. oaffe 1^ 




_ — - ^ J. . . r o y 






Interest 




$ 
































Total Interest 








Taxes 




S- 






























Total Taxes 




Losses from 
fire, storm, or 
other casual- 
ty, or theft 




$ 
























Total Allowable Losses (not compensated by insurance or otherwise) 




Medical 

and dental 

expenses 

{ij overt') see 
instructions) 




$ 

































Net Expenses (not compensated by insurance or otherwise) 

Fnr^r S rif-rrpnr rS iffm 4 na (r/* 1 anrl ^tiKfrarr frnm Met pYtv^n^f-Q 


$ 














Allowable Medical and Dental Expenses. See Instructions for 


limitation 




Miscel- 
lanebus 

{See 
Instructions) 




$ 




































Total Miscellaneous Deductions 




Total Deductions 


$ 









TAX COMPUTATION FOR CALENDAR YEAR 19S1 (For Other Taxable Years Attach Form 1040FY) 



1. Enter amount shown in item 4, page 1. This is your Adjusted Gross Income 

2. If deductions are itemized above, enter total of such deductions. If deductions are not itemized 

and line 1, above, is $5,000 or more: (<?) married persons filing separately enter $500, (Ji) all 
others enter 10 percent of line 1, but not more than $1,000 

3. Subtract line 2 from line 1. Enter the difference here. This is your Net Income 

4. Multiply $600 by total number of exemptions claimed in item IE, page 1. Enter total here . 

5. Subtract line 4 from line 3. Enter difference here. (If line 1 includes partially tax-exempt 

interest, see instructions) 



6. H line 5 is not more than $2,000— Enter 20.4 percent of amount on line 5 and disregard lines 7, 8, and 9. 
This is your normal tax and surtax 



7. II line 5 is more than $2,000 and you are a single person or a married person filing separately — Use tax rates on last page 
of instructions to figure tax on amount on line 5. This is your normal tax and surtax 



8. If line 5 is more than $2,000 and you are filing a joint return — 

(a) Enter here one-haF of the amount of line 5 

(/') Usetaxrates on last page of instructions to figure tax on amount online 8(<?) 
(c) Multiply amount on line 8 (J>) by 2. This is your normal tax and surtax. . 



$.. 



9. If alternative tax co mputation is made, en ter here tax on back of separate Schedule D 
Disregard lines 10, 11, and 12, and copy on line 13 the same figure you entered on line 6, 7, 8 (c), or 9, unless you use d Itemized deductions 

10. Enter here any income tax payments to a foreign country or U. S. possession 

(attach Form 1116) 

11. Enter here any income tax paid at source on tax-free covenant bond interest . 

12. Add the figures on lines 10 and 11 and enter the total here 



$- 



13. Subtract line 12 from line 6, 7, 8 (f), or 9. Enter difference here and as item 5 (A), page 1. 
This is your tax 



$-. 



16— 8M04-1 



166 



FACSIMILE OF TAX RETURNS FOR 1951 



If you use this table, tear of? {fsts page a nd file only pages 1 and 2 

TAX TABLE FOR CALENDAR YEAR 1951 
FOR PERSONS WITH INCOMES UNDER $5,000 NOT COMPUTING TAX ON PAGE 3 

Read down the shaded columns below until yeu flid the line covering the total Income you entered In Hera 4, page 1. Then read across to th3 
column headed by the number corresponding to the niiroher o( exemptions claimed in Item 1, page 1. Enter the tax you find there in Item 5(A), page 1. 



Page 4 



It tDUt teunc hi lieffl 
i, ?aie \, Is— 



At leasi 



675 

' 700 

t 725 

\ 756 

I 775 

! 80t» 

: 82d 

850 

i 875 

soo 

l>25 
950 

»75 

1,000 
1,025 

1,060. 

1,076 

1 aoo 

1,125 
1 ,160 

1,175 

i,200 
•l,-a2S- 
1.250 
1,375 
1,300 
1,325 
1.350 
1,375 
1,4.00 
1,425 
1,450 

1,500 
1.536 
1,550 
1,575 

1,600 

l,ii'2S 
l.^SO 
1,675 
1.700 
1,735 
1,760 
1,775 

i,eoo 

1.825 

i,«i;o 

1,875 
1,800 
1,925 
l,j*50 

1,^75 

2,00'" 

2,oas 

j>,076 

2.100 

•2,l;25 
2.150 

2.175 

2.200 
2,22.5 
2,250 
2,275 
2,300 



But less 
than 



$675 
700 

725 
750 

776 
800 

825 

850 

875 

900 

325 

950 

975 

. 1,000 

1,025 

1,050 

1,075 

1,100 

1.125 

1,150 

1.175 

1,200 

1 .225 

i,a5<» 

1,275 
1,300 

1,325 
1,360 
1,375 
1,400 
1.425 
1,450 
1,475 
1,500 

1.525 
i;550 
1.575 
1.600 
1,S35 
1.650 
i,675 
1,700 

1,726 
1,750 
1,776 
1,800 
1,826 
1,850 
1,875 
1.900 
1,926 
1.8.50 
1,975 
2,000 
2,025 
2.i(5!- 
2,1)75 
2,100 

2,j25 
2,150 
2,176 
2,200 
2,225 
2,250 
2.375 
2,300 
2,S25 



And the number ol eiernptlons claimed 
In Item I, page 1, Is — 



$0 
4 

8 
13 

18 
22 

27 
31 
36 
41 

45 
50 
54 
59 

63 

68 
73 

77 

82 

86 

91 

96 

100 

105 

109 

114 

119 
123 
128 
132 

137 
142 
146 
151 

155 
160 
164 
169 

174 
178 
183 
187 
192 
197 
201 
206 

210 
215 
220 
224 

229 
233 
238 
243 

247 
252 
256 
261 

265 
270 
275 
279 

284 
288 
293 
298 
302 



Your tax Is — 



$0 



































1 

5 
10 

15 
19 
24 
28 

33 
37 

42 

47 

61 
50 
60 
65 

70 

74 
79 
S3 

88 

93 

97 

102 

106 
111 
116 

120 

125 
129 
134 
138 

143 
148 
152 
157 
161 
166 
171 
175 
180 57 



$0 

































































2 

7 

11 

16 
21 
25 
30 
34 

39 
44 
48 
53 



4 or 
mare 



K >>!» \mmi In Hm 
■ i, pso 1, Is— 



». i.,rf 8ut less 
At least 1 ,1,3,, 



$2,325 
2,350 

3.875 

2,i00 

2.425 

2,430 

.3,475 

2,500 

2,525 
2,550 

2,575 ■ 

2,600 
2,625 
2,650 

2,675 

2,700 

2,735 . 
2,750- 
2, 77.5 

'2,800 

■2,825- 
2,850 
3,876. 
2 ,900 
2,925 
2.»f.y 
2,875 

3,0')0 
3,0.i0 
3,UiW) 
3,1.><> 

3.25«P 
3,300 
3.3V( 

3..H>0 
3,450 

.^i.-SOO 
:i,5S0 

3,600 
3,650 

3,709 
3,750 

3,800 

3.830 

;j,rrto 

3,950 

4 ,000 
4,050 
4,100 

4.150 

4,2(»0 

4,260 
4,S0f) 
4.350 

4,400 

4.450 
4,500 
4,5.50 

4,600 

4,6,50 
4,700 

4,750 

*.80O- 
4,850 
4,900 
4,950 



$2,350 
2,375 
2,400 

2,425 
2,450 

S.iTS. 
2 500 

2,525 
2,550 
2,575 
2,600 

2.625 

2,S50 
3.675 
2,700 
2,725 
2,750 
2.776 
2,800. 

2.S35 

2.850' 

2,S7«> 

2,900 

2,925 

3,350 

2,S7.5- 

3,000 

3,050 
3.100 

3-150' 
3,200 . 
3,350 
,^{,300 

ru.aso 

3.400 
fj,460 

3.500 

3,550 
3.S00 

3,650 
3,700 

8.750 
3,800 

3,850 
3,900 
S 950 

i,000 

4,050 
4,100 

4,150 

4,2(>» 
4,250 

4,30') 

■i Jim 
•j;,40o 

'1,450 
4,50» 
4,550 
4,600 

'.;.650 

4,700 

4,750 
4,800 

4.850 
4,900 
4,950 

6,000 



And the numtier of eiemptlons claimed Id Item 1, page 1, Is — 



And ycu 
are single 

or a 
manied 
persci 

nilrg 
separately 



And you 
are a 
r?iarr[ed 
couijle 

Mlflg 
jolnll) 



And you 1 .„j „.,. 
arosln,l.;*",;.>™ 



or a 

married 

person 

mint 

separately 



married 
couple 
llSnt 
Jointly 



Your tax Is — 



$307 
311 
316 
321 
325 
330 
334 

339 
343 
348 
353 

357 
362 
366 
371 

376 
3S0 
385 
389 
394 
393 
403 
408 

413 
418 
423 
428 

435 

446 
456 
466 

476 
486 
490 
506 

516 
526 
536 
546 
556 
5o6 
577 
587 

597 
607 
617 
627 

637 
647 
657 
667 
677 
687 
698 
708 

718 

728 
738 
748 
758 
768 
778 
788 

798 
808 
818 
829 



8 or 
moro 



$184 
189 
194 


.$184 
i 189 
; 194 


$62 
67 
71 


$62 
67 
71 


$0 




$0 




$0 




$0 




198 
203 
207 
212 


! 198 

203 

'■ 207 

. 212 


76 
80 
85 
90 


76 
80 
85 
90 


























216 
221 
226 
230 


216 
221 
226 
230 


94 

99 

103 

108 


94 

99 

103 

108 


























235 
239 
244 
249 


235 

239 
244 
249 


112 
117 
122 
126 


112 
117 
122 
126 





4 




















253 
258 
262 
267 


253 

258 
262 
207 


131 
135 
140 
145 


131 
135 
140 
145 


8 
13 

18 
22 




















272 
276 
281 
285 


272 
276 

281 
285 


149 
154 
l.W 
163 


149 
154 
158 
163 


27 
31 

36 
41 




















290 
295 
299 
304 


290 

205 
299 
304 


168 
172 
177 
181 


168 
172 
177 
181 


45 
50 
54 
59 




















311 
320 
329 
338 


311 
320 
329 
338 


188 
197 
207 
216 


188 
197 
207 
216 


66 
75 
84 
93 




















347 
356 
366 
375 


Z'll 
356 
3-36 
375 


225 
234 
243 
252 


225 
234 
243 
252 


103 
112 
121 
130 






8 














384 
393 
402 
412 


384 
393 
402 
412 


262 
271 
280 
289 


262 
271 
280 
289 


139 

148 
158 
167 


17 
26 
35 
44 














422 
432 
442 
452 


421 
430 
439 
448 


20s 
308 
317 
320 


298 
308 
317 
326 


176 
185 
194 
203 


54 
63 

72 
81 














462 
472 
482 
493 


457 
467 
476 
485 


335 
344 
353 
363 


335 
344 
353 
363 


213 
222 
231 
240 


90 

99 
109 
118 














503 
513 
523 
533 


494 
503 
513 
522 


372 
381 
390 
399 


372 
381 
390 
399 


249 
259 
268 
277 


127 
136 
145 

155 


5 
14 
23 
32 








543 
553 
563 
573 


531 

540 
549 
558 


409 • 
419 
429 
439 


409 
418 
427 
436 


286 
295 
304 
314 


164 
173 
182 
191 


41 
50 
60 
69 








583 
593 
603 
614 


563 
577 
586 
595 


449 
459 
469 
479 


445 

454 
464 
473 


323 
332 
341 
350 


200 
210 
219 

228 


78 

87 

96 

106 








624 
634 
644 
654 


604 
614 
023 
032 


489 ■ 
499 1 
509 i 
519 ! 


482 
491 
■500 
509 


360 
369 
378 
387 


237 
246 
256 
205 


115 
124 
133 
142 



2 

11 

20 


664 
674 
684 
694 


641 
650 
6.59 
669 


530 : 
540 i 
550 i 
560 


519 
528 
537 
546 


396 
405 
415 
424 


274 
283 
292 
301 


151 
161 
170 
179 


29 
38 
47 
57 



$0 



















































































"^ U. 6. COVERNHENT PRINTING OFFICK Id — 6530i-l 



FACSIMILE OF TAX RETURNS FOR 1951 



167 



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FACSIMILE OF TAX RETURNS FOR 1951 



175 



SCHEDULE C (File with Form 1040) 



1951 



SCHEDULE OF PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION AND 
COMPUTATION OF SELF-EMPLOYMENT TAX (for old-age and survivors insurance) 

:alendjir year 1951 or fiacAl yeM beginning , I9S1, and ending - 



Name and address under 

which Form lOIO is filed 

If a joint return, name of husband or 

wife having net earnings from self-employment . 



PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION 

(For reporting farm income, see Form 1040 InBtruclions) 



State (1) nature of business-. 

(2) business name 

(3) business address — 



Do NOT include in this schedule cost of goods withdrawn for personal 
use or deductions not connected with your business or profession 



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 coats (explain in Schedule I, Form 1040} 

Total of lines 2 to 6 

Less inventory at end of year 

Net cost of goods sold (line 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 

Bad debts arising from sales or services 

Depreciation and obsolescence (explain in Schedule H, Form 1040) 

Repairs (explain in Schedule I, Form 1040) _ _ 

Depletion of mines, oil and gas wells, timber, etc. (submit schedule) 

Amortization of emergency facilities (attach statement) 

Other business expenses (explain in Schedule I, Form 1040) 

Total of lines 11 to 20 

Net profit (or loss) before losses of business property (line 10 less line 21) 

Less: l^osses of business property (attach statement) — 

Net profit (or logs) (line 22 less line 23). Enter here and on line 1, Schedule C Summary, page 2, Form 1040- 



COMPUTATION OF SELF-EMPLOYMENT TAX (See Instructions on other side) 



25. Net earnings (or loss) from self-employment included in line 22, above 

20. Net earnings (or less) from self-employment from partnerships, joint ventures, etc. 
(from column 10, Schedule K, page 4, Form 1065) 

27. Total net earnings (or loss) from self-employment (lines 25 and 26) 

(If total of net earnings is under $400, do not malie any entries below) 

28. Wages paid to you during the taxable year which were subject to withholding for old-age and survivors 

insurance - — 

29. Total of lines 27 and 28 - — . 

30. Self-employment income subject to tax: 

If line 29 is (n) not over $3,600, enter amount shown on line 27 

(6) over $3,600 — and amount on line 28 is $3,600 or more, enter "none" — I 

— and amount on line 28 is under $3,600 enter difference between 
$3,f>0() and amount on line 28 ) 



31. Self-employment tax — 2K percent of anioimt shown on line 30. 
Form 1040 



Enter tax here and as item 5(B), page 1, 



FILL IN ITEMS BELOW BUT DO NOT DETACH 



Schedule Oa (Form 1040) 

V. S. TREASURY DEPARTMENT 

INTEBNAL RKTEI^E SERVICE 



U. S. REPORT OF SELF-EMPLOYMENT INCOME 

(For Fcdorol Old-Age and Survivor. Iniuroncv) 



1951 



For calendu year 1951 or fiscal year beginning __ , 1951, and ending . 

State nature of business 



, 195.. 



ENTBB HEBB YOUR SOCIAL 
SECUEITY ACCOUNT NUMBER 



ENTER BELOW. NAME AND BUSINESS ADDRESS OP SELF-EMPLOYED PERSON 



(Swne) 
ADDRESS (StiHt and oimiber. or mral route) 
(City or toyp. poatnl cone number) (Stale) 



Enter total net earnings 
from self-employment 
showTi on line 27 above $.. 



Enter wages shown on 
line 28 above $.. 



Enter self-employment 
income subject to tax 
shown on line 30 above, $.. 



176 



FACSIMILE OF TAX RETURNS FOR 1951 



PURPOSE OF THIS FORM 



Schedule C (Form 1040).— Schedule C serves two purposes. 
First, it provides for the determination of net profit (or loss) 
from business or profession to be used in computing income 
tax. Second, it provides for the computation of the self- 
employment tax in accordance with Subchapter E, Chapter 1 
of the Internal Revenue Code, as added by the Social Security 
Act Amendments of 1950. 



Schedule C-a (Form 1040). — The lower portion of Schedule 
C, which is designated as Schedule C-a (Form 104U), is de- 
signed to provide the Social Security Administration with 
the information on self-employment income necessary for 
old-age and survivors insurance purposes. 



INSTRUCTIONS 



INCOME TAX 

In determining net profit (or loss) from business or profes- 
sion on lines 1 through 24, see instructions for Form 1040. 

SELF-EMPLOYMENT TAX 

In general, every individual deriving income during a tax- 
able year beginning on or after January 1, 1951, from a trade 
or business carried on by him or from a partnership of which 
he is a member is subject to the self-employment tax, the 
computation of which is made on lines 26 through 31. 

"Net earnings from self-employment" (line 27) is the gross 
income derived by an individual from any trade or business 
carried on by him, less the allowable deductions attributable 
to such trade or business, plus his share of self-employment 
net earnings (or loss) from a partnership of which he is a 
member. 

EXCLUSIONS 

In determining the amount of net earnings from self- 
employment on line 26, do not include income from the follow- 
ing sources or deductions attributable thereto: 

1. Certain professions. — Income from the performance of 
service as a physician, lawyer, dentist, osteopath, veterinarian, 
chiropractor, naturopath, optometrist, Christian Science prac- 
titioner, architect, certified public accountant, acpountant 
registered or licensed as an accountant under State or munici- 
pal law, full-time practicing public accountant, funeral direc- 
tor, or professional engineer; or income from the performance 
of such service by a partnership; 

2. Religious services. — Income from the performance of 
service by a duly ordained, commissioned, or licensed minister 
of a church in the exercise of his ministry or by a member of 
a religious order in the exercise of duties required by such 
order ; 

3. Farming. — Income from farming or from any other busi- 
ness in which, if the business were carried on exclusively by 
employees, the major portion of the services would consti- 
tute agricultural labor; 

4. Employees and public officials. — Income from the per- 
formance of service as: 

(a) a public official, including a notary public; 

(6) an employee or employee representative under the 

railroad retirement system; or 
(c) an employee. "Employee" includes among others: 

(1) an agent-driver or commission driver engaged in 
distributing meat, vegetable, fruit and bakery 
products, beverages (other than milk), or laun- 
dry or drj'-cleaning services; 

(2) a full-time life insurance salesman; 

(3) a home worker performing work subject to 
licensing requirements under State law; and 

(4) traveling or city salesmen generally, engaged 
upon a full-time basis for their principals (ex- 
cept for side-line sales activities on behalf of 
another person). 

Note. — The income of an employee over the age of 18 
from the sale of newspapers or magazines to an ultimate 
consumer is subject to the self-employment tax if the 
income consists of retained profits from such sales. 

5. Real estate rentals. — Rentals from real estate, except 
rentals received in the course of a trade or business as a real 
estate dealer. Payments for the use or occupancy of rooms 
or other space where services are also rendered to the occupant, 
such as rooms in hotels, boarding houses, apartment houses 
furnishing hotel services, tourist camps, tourist homes, or 
space in parking lots, warehouses, or storage garages do not 
constitute rentals from real estate and therefore are included 
in determining net earnings from self-employment; 

6. Interest and dividends. — Dividends on shares of stock, 
and interest on bonds, debentures, notes, certificates or other 



evidences of indebtedness, issued with interest coupons or in 
registered form by a corporation, or by a government or 
political subdivision thereof, unless received in the course of 
a trade or business as a dealer in stocks or securities; and 

7. Property gains and losses, — Gain or loss (A) from the 
sale or exchange of a capital asset, (B) to which section 117(j) 
is applicable, or (C) from the sale, exchange, involuntary con- 
version, or other disposition of property if such property is 
neither (a) stock in trade or other property of a kind which 
would properly be includible in inventory if on hand at the 
close of the taxable year, nor (6) property held primarily for 
sale to customers in the ordinary course of the trade or 
business. 

Net operating losses. — In determining the net earnings from 
self -employment, no deduction for net operating losses of other 
years shall be allowed. 

MORE THAN ONE TRADE OR BUSINESS 

If an individual is engaged in more than one trade or busi- 
ness, his net earnings from self-employment are the aggregate 
of his net earnings from self-employment of each trade or 
business carried on by him. Thus, the loss sustained in one 
trade tr business will operate to reduce the income derived 
from another trade or business. 

JOINT RETURNS 

Where husband and wife file a joint return. Schedule C 
(Form 1040) should show the name of the one with self- 
employment income and also the names under which the joint 
return is filed. Where husband and wife each have self- 
employment income, a separate Schedule C must be attached 
for each. In such cases the total of amounts shown on 
line 24 of each separate schedule should be entered on line 1, 
Schedule C Summary, page 2, Form 1040, and the aggregate 
self-employment tax (line 31) should be entered as item 5(B), 
page 1, Form 1040. 

COMMUNITY INCOME 

For the purpose of computing net earnings from self- 
employment, if any of the income from a trade or business 
is community income, all the income from such trade or 
business is considered the income of the husband unless the 
wife exercises substantially all the management and control 
of the trade or business, in which case all of such income is 
considered the income of the wife. 

If separate returns are filed by the husband and wife, a 
complete Schedule C should be attached to the return of 
the one with self-employment income. Community income 
included on such a schedule must, however, be allocated be- 
tween the two returns (on liTie 1, Schedule C Summary, page 2, 
Form 1040) on the basis of the community- property laws. 

In computing his aggregate net earnings from self-employ- 
ment, a partner should include his entire share of such 
earnings from a partnership. No part of that share may be 
attributed to the partner's wife (or husband) even though the 
income may, under State law, be community income. 

SCHEDULE C-a (Form 1040) 

To assure proper credit to your account, be sure to enter 
your name and social security account number on Schedule 
C^a (Form 1040) exactly as they are shown on your social 
security card. If you do not have a social security account 
number, you must get one. These account numbers are ob- 
tainable from any of the approximately 500 Social Security 
Administration Field Offices throughout the country. The 
telephone directory or your local post office will give you the 
address. Do not delay filing your return beyond the due 
date even though you have not obtained your social security 
account number. 

Regardless of whether a joint or separate returns on Form 
1040 are filed by husband and wife, Schedule C^a (Form 1040) 
should show only the name of the one with the self- 
employment income. le— 05221-1 u- s- gov»nhcn> pkintih.: ornce 



FACSIMILE OF TAX RETURNS FOR 1951 



177 



SCHEDULE D (Form 1040) 

U.S. Treasury Department 
Internal Revenue Service 



1951 



SCHEDULE OF GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

For Calendar Year 1951 

or taxable year beginning , 1951, and ending , 1952 

Name and address 

(1) CAPITAL ASSETS 



1. Kind of property (Jl necessary, attsch stalement of 
descriptive details not shown below) 



2. Date acquired 
Mo. Day Year 



3. Date sold 
Mo. Day Year 



4. Gross sales price 
(contract price) 



5. Depreciation allowed | ^- Cost or other basis and 
(or allowable) since ac "^t o( subsequent im- 
quisition or March 1, ' PfO«ments 

1913 (attach schedule) <" ""' purchased attach 
I eipianatjon) 



7. Expense of sale 



8. Gain or loss 

(column 4 plus 

column 5 less sum of 

columns 6 and 7) 



SHORT-TERM CAPITAL GAINS AND LOSSES-ASSETS HELD NOT MORE THAN 6 MONTHS 



1 






$ 




$ 




$ 




$ 




$ . 


















































































2. Enter your share of net short-term 

3. Enter here the sum of short-term ga 


jain or loss 
Ds or losses 


from partnerships an( 
or difference between 
















short 


term gains and losses shown above 


$ 





LONG-TERM CAPITAL GAINS AND LOSSES-ASSETS HELO FOR MORE THAN 6 MONTHS 



5. Enter the full amount of your share of net long-term gain or loss from partnerships and common trust funds 

6. Enter here the sum of long-term gains or losses or difference between long-term gains and losses shown above 

7- Enter 50 percent of line 6. This is the amount of long-term gain or loss to be taken into account in summary below. 



8. Summary of Capital Gains (use only if gains exceed losses in lines 3 and 7): 

(a) Net gain for 1951 (either the sum of gains or difference between gains and losses in lines 3 and 7). 

(i) Capital loss carry-over, 1946-1950, inclusive 

(0 If line (a) exceeds line (i), enter the excess here and on line 1, Schedule D, page 2, Form 1040. . . 
(<i) If line (i) exceeds line (a), enter the excess here and use line (0 to determine allowable loss 



(e) Enter here and on line 1, Schedule D, page 2, Form 1040, the smallest of the following: (l) the amount on line (J); (T) 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 («) plus any capital loss carry-over from 1946 which was not used against line (a) or in line (j). 
(£) Subtract line (/) from line (i) and enter the remainder here. This is your capital loss carry-over to 1952 



9. Summary of Capital Losses (use only if losses exceed gains in lines 3 and 7): 

(a) Net loss for 1951 (either the sum of losses or difference between losses and gains in lines 3 and 7). 

(A) Capital loss carry-over, 1946-1950, inclusive 

(0 Total of lines (a) and (i) 



(</) Enter here and on line 1, Schedule D, page 2, Form 1040, the smallest of the following: (l) the amount on line (c); (X) 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 (i/) plus the amount of any 1946 capital loss carry-over not used in line (</) 

(/) Subtract line (Q from line (c) and enter the remainder here. This is your capital loss carry-over to 1952 





(2) PROPERTY OTHER THAN CAPITAL 


ASSETS 












1. KiniloliiiDpeftf 


t Dati aoiuireil 
Mo. Oar Year 


3. Dale sold 
Mo. Day Year 


4. Gross sales price 
(contract price) 


5. Deprecation allowed 
(or aIlow3t)le) since ac 
quisition or March 1, 
)3U(anach schedule) 


6 Cost Of ottier basis and 
cost of subsequent im- 
provements 

(II not purcliased. attach 
eiplanation) 


7. Expense of sale 


1. Gain or loss 

(column 4 plus 

column 5 less sum ol 

columns 6 and 7) 


1 - - 






$ 




$ 




$ 




$ 




$ 
























































2. Enter here the sum of gains or 1 
page 2, Form 1040 


osses or diffe 


rence betwee 


D gains am 


lossc 


s shown abo 


ve. 


Also enter o 


n line 


2, Schedule 


D, 


$ 





See other side for Instructions and Computation of Alternative Tax 



10— 05334 -1 



178 



FACSIMILE OF TAX RETURNS FOR 1951 



COMPUTATION OF ALTERNATIVE TAX FOR CALENDAR YEAR 1951 

Use only It you had a net long-term capital gain or an excess of net long-term capital gain over net short-term capital loss, and line 5 or 8(a), page 3, Form 1040, exceeds $16,000 



1. Enter the income from either line 5 (if separate return) or line 8 (a) (if joint return), page 3, Form 1040 

2. If separate return, enter net long-term capital gain or excess of net long-term capital gain over net short-term capital loss (the 

gain in line 7 on other side less the sum of any losses in lines 3 and 8 (i)); if joint return, enter one-half of such amount . . . 

3. Balance (line 1 less line 2) 



4. Enter tax on amount on line 3 (See Form 1040 Instructions) 

5. If you are filing a joint return, multiply amount on line 4 by two 



6. If separate return, enter 50% of amount on line 2; if joint return, enter full amount of line 2 

7. Enter amount from either line 4 or 5, whichever is applicable 

8. Alternative tax (line 6 plus line 7) 

9. Enter total normal tax and surtax from page 3, Form 1040 (line 7 or line 8 (c), whichever is applicable) 
10. Tax liability (line 8 or 9, whichever is smaller). Enter here and also on line 9, 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 "capital assets" means — All 
property held by the taxpayer (whether or not connected with his trade 
or business) but does NOT include — 

(<*) 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; 

(0 property used in the trade or business of a character which is sub- 
ject to the allowance for depreciation provided in section 23 (1); 

(i/) real property used in the trade or business of the taxpayer; 

(<) certain government obligations issued at a discount and maturing 
within one year of issue; 

(/) certain copyrights or artistic compositions, etc. 

If the total of the distribution to which an employee is entitled under an 
employees' pension, bonus, or profit-sharing trust plan meeting the re- 
quirements of section 165 (a) is received by the employee in one taxable 
year, on account of the employee's separation from the service, the aggre- 
gate amount of such distribution, to the extent it exceeds the amounts 
contributed by the employee, shall be treated as a long-term capital gain. 
If distribution is in securities of employer corporation, see section 165 (b). 

A capital gain dividend, as defined in section 362 (relating to tax on 
regulated investment companies), shall be treated by the shareholder as 
a long-term capital gain. 

Gain on sale of depreciable property after May 3, 1951, between 
husband and wife or between a shareholder and a "controlled corpora- 
tion" shall be treated as ordinary gain. See section 117 (o). 

Section 117 (j), in effect, provides that all transactions covered by this 
section shall, in the event of a net gain, be taken into account at 50 percent 
as in the 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 
capiul assets. Thus, in the event of a net gain, all these transactions 
should be entered in the "long-terra capital gains and losses" portion of 
Schedule D on the other side. In the event of a net loss, all these trans- 
actions should be entered in the "property other than capital assets* ' por- 
tion of Schedule D, or in other applicable schedules on Form 1040. 

Section 117 (j) deals with gains and losses arising from — 

(<?) sale, exchange, or involuntary conversion, of land (including in 
certain cases unharvestcd crops sold with the land) and depreciable prop- 
erty (including livestock held for draft, breeding, or dairy purposes; but 
not including poultry) used in the trade or business and held for more 
than 6 months (one vear in the case of livestock), 

(i) the cutting of timber or the disposal of timber or coal to which 
section 117 (k) applies, and 

(c) the involuntary conversion of capital assets held mere than 6 months. 

See sections 117 (j) and (k) for specific conditions applicable. 

Kind of property listed. — State following facts: (a) For real estate 
(including owner-occupied residences), location and description of land 
and improvements; (A) for bonds or other evidences of indebtedness, name 
of issuing corporation, particular issue, denomination, and amount; and 
(0 for stocks, name of corporation, class of stock, number of shares, and 
capital changes affecting basis (including nontaxable distributions). 

Basis. — In determining gain or loss in case of propertv acquired after 
February 28, 1913, use cost, except as otherwise providecl in section 113. 
The basis of the property acquired by gift after December 31, 1920, is the 
cost or other basis to the donor in the event of gain, but, in the event of 
loss, it is the lower of cither such donor's basis or market value of prop- 
erty on dare of gift. The basis of property acquired by inheritance is the 
fair market value of the property at time of acquisition which generally 
is the date of death. In the case of sales and exchanges of owner-occupied 
residences, automobiles, and other such non-income-producing properties, 
the basis for determining gain is the original cost plus the cost of per- 
manent improvements thereto. No losses are recognized for income tax 



purposes on the sale and exchange of such non-income producing properties. 
In determining GAIN in case of property acquired before March 1, 1913, 
use the cost or the fair market value as of March 1, 1913, adjusted as pro- 
vided in section 113 (b), whichever is greater, but in determining LOSS 
use cost so adjusted. 

Losses on securities becoming worthless. — If (a) shares of stock 
become worthless during the year or (i) corporate securities with interest 
coupons or in registered form become worthless during the year, and are 
capital assets, the loss therefrom shall be considered as from the sale or 
exchange of capital assets as of the last day of such taxable year. 

Nonbusiness debts. — If a debt, such as a personal loan but not (a) a 
debt evidenced by a corporate security with interest coupons or in regis- 
tered form and (f) a debt the loss from the worthlessness of which is 
incurred in the trade or business, becomes totally worthless within the 
taxable year, the loss resulting therefrom shall be considered a loss from 
the sale or exchange, during the taxable year, of a capital asset held for not 
more than 6 months. Enter such loss in column 8 (describe in column 1) 
of schedule of short-term capital gains and losses on other side. 

Classification of capital gains and losses. — The phrase "short- 
term" applies to gains and losses from the sale or exchange of capital 
assets held for 6 months or less; the phrase "long-term" to capital assets 
held for more than 6 months. 

Collapsible corporations. — Gain from the sale or exchange of stock 
of a collapsible corporation is not a capital gain. (See section 117 (m).) 

"Wash sales" losses. — Losses from the sale or other disposition of 
stocks or securities are not deductible (unless sustained in connection with 
the taxpayer's trade or business), if, within 30 days before or after the date 
of sale ot other disposition, the taxpayer has acquired (by purchase or by 
an exchange upon which the entire amount of gain or loss was recognized 
by law), or has entered into a contract or option to acquire, substantially 
identical stock or securities. 

Losses in transactions between certain persons. — No deduction 
is allowable for losses from sales or exchanges of property directly or in- 
directly between (a) members of a family, (») a corporation and an indi- 
vidual owning more than 50 percent of its stock (liquidations excepted), 
(f) a grantor and fiduciary of any trust, or (<i) a fiduciary and a beneficiary 
of the same trust. 

Nondeductible losses. — Losses from the sale or exchange of prop- 
erty are not deductible unless they are incurred in trade or business or in 
transactions entered into for profit. 

LIMITATION ON ALLOWABLE CAPITAL LOSSES.— 

Allowable losses from current year sales or exchanges of capital assets 
shall be allowed only to the extent of (l) current year gains from such 
sales or exchanges plus (2) the smaller of either the net income of the 
current year (or adjusted gross income if tax table is used) computed with- 
out regard to capital gains or losses, or $1,000. The excess of such allow- 
able Josses over the sum of items (l) plus (2) above is called "capital loss 
carry-over." It may be carried forward and used against any such gain 
and income of the five succeeding years. However, the capital loss carry- 
over of each year should be kept separate, since the law limits the use of 
such carry-over to the five succeeding years. Therefore, in offsetting your 
capital gain and income of 1951 by prior year loss carry-overs, use any 
capital loss carry-over remaining from 1946 before using any such carry- 
over from 1947 or subsequent years. Any 1946 carry-over which cannot 
be used in 1951 must be excluded in determining your total loss carry-over 
to 1952 and subsequent years. 

ALTERNATIVE TAX. — If the net long-term capiral gain exceeds 
the net short-term capital loss, or in the case of only a long-term capital 
gain, taxpayers (a) filing separate rerurns with surtax net income exceed- 
ing $16,1X10, or (k) filing joint returns with surtax net income exceeding 
$32,000 should compute the alternative tax (see computation of alterna- 
tive tax above). "The alternative tax, if less than the normal tax and 
surtax computed on page 3 of Form 1040, shall be the tax liability. 



U. S. GOVERNMENT PRINTING OFFICE : IP5I 16 65334-1 



FACSI.MUJO OF TAX KKTrHNS FOR 1051 



179 



FORM 1040 A 

U.S. Treasury Department 
Internal Revenue Service 



BE SURE TO 

ATTACH ALL YOUR 

ORIGINAL 1951 

WITHHOLDING 

STATEMENTS 

(Forms W-2) 



EMPLOYEE'S OPTIONAL 

U. S. INDIVIDUAL INCOME TAX RETURN 

IF YOU USE THIS FORM, THE COLLECTOR OF INTERNAL REVENUE WILL COMPUTE YOUR TAX 
(IF VOU WISH TO COMPUTE YOUR OWN TAX USE FORM 1040) 



Name 



1951 

CALENDAR YEAR 



(PLEASE PRINT, If this is a joint return of husband and wife, use &rst names of both) 
HOME ADDRESS 



(PLEASE PRINT. Street and number or rural route) 



(City, town, or post office) (Postal zone number) 
Social Security No Occupation 



(State) 



Do not write In this space 

Serial 
No. 



Your 
exemp- 
tions 



1. List your name. If your wife (or husband) 
had no income, or if this is a joint return, 
list also her (or his) name. 



Check below it on Dec. 31, 1951, 
you or your wife were — 



65 or over Q Blind Q 
65 or over n Blind D 



On lines A and B below — 

If neither B5 nor blind write the figure 1 m 

if either 65 or blind write the figure 2 ^ 

If both 65 and blind write the figure 3 ▼ 



Name — and address If different from yours 



(Your name) 

B 

(Your wife's name — do not list if exemption is claimed on another return) ' 

C. List names of your children (includ- 
ing stepchildren and legally adopted 
children) with 1951 gross incomes of 
less than $600 who received more 
than one-half of their support from 
you in 1951. See Instruction 1 C. .■ E^^^^ ^^^^er of children listed . 

D. Enter number of exemptions claimed for close relatives listed in Schedule A on other side 

- E. Enter total number of exemptions claimed in A to D above 



Number of exemptions for you 

Number of her (or his) exemptions . . . 





2. Fill in below the information from each of your 1951 Withholding Statements (Forms W- 
joint return, enter information from withholding statements of both husband and wife. 


-2). If th 


is is a 


=3 


Flint Employer's Name 


Where Employed (City and State) 


Income Tai Wittiheld 


Total Wafos 


-g 






$ 




$ 






■s Your 












^ in- 














5 '" 
^ come 














Enter totals 


$ 


$. 






3. Enter total of interest, dividends, and any wages not shown on Forms W-2. If this 
is a joint return enter total of such income of both husband and wife 






1 


// item 3 !S over $100, or you had any ot 
■4. Add items 2 and 3. // total is $5,000 o 

If item 4 includes income of both hu 
_ husband's income $ 


her income {rent, etc.) use torm 1040. 

r more, use Form 1040 


$ 






sband and wife, show: 

; wife's income $ 







Do you owe any prior year Federal tax for which you have been billed? (Yes or No) Is your wife (or husband) making 

a separate return for 1951? (Yes or No) If "yes," write her (or his) name 

If you have filed a return for a prior year, state latest year Where filed? 

I (we) declare under the penalties of perjury that the foregoing statements are true to the best of my (our) knowledge 
and belief; and that all 19il income is reported hereon. 



(Signature of person, other than taxpayer, preparing this return) 



(Date) 



(Signature of taxpayer) 



(Date) 



(Address) (Signature of ta.xpayer's wife or husband if this is a ioint return) (Date) 

To assure any benefits of split-iocome provisions, husband and wife mus[ include all their income and, even though only one has income, BOTH MUST SIGN* 



THIS SPACE FOR COLLECTOR'S USE ONLY 
TAX DUE OR REFUND WILL BE COMPUTED BY COLLECTOR 



Credits 

Tax 

Balance due or refund . 

Total . . . 




180 



FACSIMILE OF TAX RETURNS FOR 1951 



SCHEDULE A- 


-EXEMPTIONS FOR CLOSE RELATIVES— (See Instruction 1 D) 






2. RelatiOQSbip 


3. Did dependent during 1951— 


4. If answer to either 3(b> or 3(c) is 
"No," enter amount spent for 
dependent's support in 19S1 bf — 


1. Name of dependent reUiiVe. Also give 
adtlreu a difiefeot from your* 


Have gross lacome 
of 1600 or more? 


(b) 

Reside in your 

home? 


Receive entue 
support from 

you? 


You (and your 

wife if this is a 

joint return) 


Othen. and by 

dependent from 

own funds 














1 



























Enter here and as item 1 D on other side the number of close relatives claimed above 



INSTRUCTIONS FOR FILING YOUR INCOME TAX RETURN 



Who Must File. — Every citizen or resident of the United 
States — whether an adult or minor — who had gross income of 
$600 or more in 1951 must file a Federal income tax return 
on Form 1040 A or Form 1040. 

A single person with less than $600 gross income should file a 
return to get a refund if tax was withheld. A married person 
with income less than her (or his) own personal exemption(s) 
should always file a joint return with husband or wife to get the 
smaller tax or larger refund for the couple. No refund can be 
made unless a return is filed. 

Who May Use Optional Return Form 1040A. — If your total 
gross 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, divi- 
dends, and interest, you may use Form 1040 A. A husband and 
wife may file a joint return on Form 1040A if their combined 
incomes do not exceed these limits. If you had any income from 
other sources, such as annuities, rents, royalties, a business or 
profession, farming, sale or exchange of personal or real prop- 
erty, partnerships, estates, and trusts, you may not use Form 
1040A but must file your return on Form 1040. Likewise, 
Form 1040 must be used in making a separate return of a married 

Eerson domiciled in a community property State, or where 
usband or wife itemizes deductions. 



If you use Form 1040 A, the Collector of Internal Revenue 
will compute the tax and send you either a check for any refund 
due you or a bill for any amount you owe. The Collector will 
compute your tax from the table provided by law which allows 
$600 for each exemption and about 10 percent of your total in- 
come for charitable contributions, interest, taxes, casualty losses, 
medical expenses, and miscellaneous items. // your deductions 
amount to more than 10 percent of your income, it will generally 
be to your advantage to use Form 1040 and itemize them. 

Married Couple — Advantage of Joint Return. — A husband 
and wife may make a joint return even though one has no income. 
To assure any benefits of the split-income provisions, they should 
file a joint return. Both husband and wife must sign a joint 
return. A joint return on Form 1040A never results in more tax 
than separate returns because the tax is computed by the Collector 
on the combined incomes or on tlie separate incomes, whichever 
results in the smaller tax or larger refund for the couple. Both 
husband and wife are responsible for any tax which is due on a 
joint return, and any refund check will be addressed to both. 

Where and When To File Your Return. — File your com- 
pleted and signed return with the Collector of Internal Revenue 
for your district, between January 1 and March 15, 1952. 



YOUR EXEMPTIONS AND INCOME 



1. Your Exemptions. A and B. For yourself and wife. — 
Fill in items 1 A and B on other side to receive credit for your 
exemption and that of your wife (or husband). Marital status, 
age, and blindness must be determined as of December 31, 1951. 
However, if the husband or wife died during 1951, the exemp- 
tions of tlie deceased should be determined as of the date of 
death instead of December 31. If totally blind, attach a state- 
ment of such fact to the return. If partially blind, attach a 
statement from a qualified physician or a registered optometrist 
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. 

C. For children. — Fill in item 1 C on other side to receive 
credit for your dependent children. To qualify, each must meet 
all four of the following tests for 1951 : 

1. Did not have $600 or more gross income, and 

2. Received more than one-half of his or her support from 
you (or from husband or wife if this is a joint return), and 

3. Is not claimed as an exemption on the return of her hus- 
band (or his wife), and 

4. Was either a citizen of the United States or a resident of 
the United States, Canada, or Mexico. 

D. For close relatives. — Fill in Schedule A, above, to re- 
ceive credit for dependent close relatives. To be listed, each must 
meet all four tests shown in Instruction 1 C. In addition, each 
must be related to you (or to husband or wife if this is a joint 
return) in one of the following ways: 



Mother 

Father 

Grandmother 

Grandfather 

Brother 

Sister 



Grandson 

Granddaughter 

Stepbrother 

Stepsister 

Stepmother 

Stepfather 

f. COVCNNHENT PRINTING OPftCB 



Mother-in-law 

Father-in-law 

Brother-in-law 

Sister-in-law 

Son-in-law 

Daughter-in-law 

la — 66252-1 



Uncle- 
Aunt — 
Nephew — 
Niece — 

hut only if 

related by blood 



2 and 3. Your Income. — Enter in item 2 on other side wages 
shown on all your 1951 Forms W— 2 before payroll deductions. 

Enter in item 3 on other side the total of interest, dividends, 
and any wages not shown on Forms W-2. If a joint return is 
filed, enter total of such interest, dividends, and wages of both 
husband and wife. Include in tliis item all "tips" and so-called 
"gifts" which are really compensation for services. Also in- 
clude the difference between the purchase price and the redemp- 
tion price of any United States Savings Bonds cashed in 1951. 

Nontaxable income. — You should exclude from your income 
any items exempt from tax, such as social security benefits, sick- 
ness and injury benefits, life insurance proceeds, dividends on 
veterans' Government insurance, mustering-out pay, and Govern- 
ment contributions to monthly family allowances. 

Combat service. — If in 1951 you served as a member of the 
Armed Forces in a combat zone or were hospitalized from com- 
bat zone service after June 24, 1950, part or your active service 
pay is not taxable. Your service withholding statement (Form 
W-2) does not include this nontaxable pay but shows only pay 
you need report. Enter this figure in item 2. 

F. I. C. A. Tax Credit.— U more than $54 of F. I. C. A. 
employee tax was withheld during 1951 because you worked 
for more than one employer, the excess may be claimed as a 
credit against income tax. Enter any excess of F. I. C. A. tax 
withheld over $54 in "Income Tax Withheld" column of item 2 
on other side and write "F. I. C. A. tax" in "Where employed" 
column. Compute the credit separately for husband and wife, 
if this is a joint return. 

Your Rights of Appeal. — If you believe there is an error 
in any bill, statement, refund, or audit adjustment in connection 
with your tax, you are entitled to present your reasons ^o the 
Collector and have the matter reconsidered. If agreement on 
audit adjustments is not reached with the Collector, you can 
appeal to the Internal Revenue Agent in Charge in your district. 
That official will advise you of further appeal rights. 



FACSIMILE OF TAX RETURNS FOR 1951 



181 



FORM 1041 

U.S. Treasury Department 
Internal Revenue Service 



U. S. FIDUCIARY INCOME TAX RETURN 

(FOR ESTATES AND TRUSTS) 
For Calendar Year 1951 

or taxable year beginning ., 1951, and ending , 1952 

(PRINT NAMES AND ADDRESS PUINU BELUn) 

Name of 

Estate or Trust . _...„ 

CHECK (V) WHETHER ESTATE Q, OR TRUST Q 



1951 



Name and 
Address rf ' 
Fiduciary 



Do not write In these spaces 

Serial 
No. 



(Cashier's Stamp) 



INCOME 



Item and 
Instruction No. 

1. Dividends 

2. Interest on bank deposits, notes, corporation bonds, etc. (except interest 

to be reported in item 3) 

Z. Inierest on tax-free covenant bonds upon which a Federal income tax 

was paid at source 

4. Interest on Government obligations, etc., unless wholly exempt from 



tax. 



9. 
10. 

11. 
12. 
13. 

14. 



Income from partnerships, and other fiduciaries (from Schedule A) 

Rents and royalties (from Schedule B) 

(_a) Net gain (or loss) from sale or exchange of capital assets (from 
Sciiedule C) 

(i) Net gain (or loss) from sale or exchange of property other than cap- 
ital assets (from Schedule D) 

Profit (or loss) from trade or business. (Attach statement) 

Other income. (State nature of income) 

Total income in items 1 to 9 

DEDUCTIONS 

Interest. (Explain in Schedule F) 

Taxes. (Explain in Schedule F) 

Other deductions authorized by law. (Explain in Schedule F) 

Total deductions in items 11 to 13 



15. Balance (item 10 less item 14). 



16. Less: Amount distributable to beneficiaries (total of columns 3 and 4, Schedule G). 

17. Net income taxable to fiduciary (item 15 less item 16) 



COIV!PUTATION OF TAX FOR CALENDAR YEAR 1951 
For other taxable years, attach Form 1041FY 



18. Net income (item 17, above) 

19. Less: Exemption ($600 for an estate; $100 for a trust). 



20. Balance (item 18 less item 19) 

21. Normal tax and surtax on amount in item 20. See Tax Table in Instruction 21. (If item 

18 includes partially tax-exempt interest, see Instruction 21) 



22. If alternative tax computation is made in Schedule C, enter tax from line 8, page 3- 

23. Less: Fiduciary's share of income tax paid to a foreign country or U. S. 

possession. (Attach Form 1116) 

24. Fiduciary's share of income tax paid at source on tax-free covenant 

bond interest 

25. Total of items 23 and 24 



$-. 



26. Balance of tax (subtract item 25 from item 21 or item 22, whichever is applicable). 



182 



FACSIMILE OF TAX RETURNS FOR 1951 

Schedule A.— INCOME FROM PARTNERSHIPS, AND OTHER FIDUCIARIES. (See instruction S) 



Name and address of partnership, joint venture, etc.. 



Name and address of fiduciary- 



Total. Enter here and as item 5, page 1 $ 



$- 



Schedule B.— INCOME FROM RENTS AND ROYALTIES. (See Instructien «) 



1. Kini! ol prsperly 



1. Totals ?■ 



2. Amount ol rent or royally 



3. Deprecialion or deplelion 
(explain in Sctieilulo E) 



4. Repairs (explain in 
SGheduie F) 



$- 



2. Net profit (or loss) (column 2 less sum of columns 3, 4, and 5). Eater here and as item 6, page 1. 



5. Other expenses (itemize 
In Schedule F) 



Schedule C— GAINS AND LOSSES FROM SALES OR EXCHANGES OF CAPITAL ASSETS. (See Instruction 7) 



1. Kind ol properly (II necessary, attach statement of 
descriptive details not shov/n tielow) 



2. Date acquired 
Mo. Day Year 



3. Date sold 
tV!o. Day Year 



4. Gross sates price 
(con r3ct pri e) 



5. Dppreciation allowed 
(er allowable) since 
acquisition or March 
1. 1913 (eiplain in 
Schedule E) 



6. Coit or other tiasis 
and cost ol subse- 
quent improvements. 
(II not purchased, 
attach eiplanallon) 



7. Expense ol sale 



8. Gain or loss (column 4 plus 
eolumn 5 less the sum of 
columns 6 and 7) 



SHORT-TERM CAPITAL GAINS AND LOSSES— ASSETS HELD NOT MORE THAN 6 MONTHS 



1. 



$-. 



2. Share of net short-term gain or loss from partnerships and common trust funds 

3. Sum of short-term gains or losses or difference between short-term gains and losses shown above. 



LONG-TERM CAPITAL GAINS AND LOSSES— ASSETS HELD FOR MORE THAN 6 MONTHS 



$-, 



$-. 



$-, 



3. Full amount of share of net long-term gain or loss from partnerships and common trust funds. . . 

6. Sum of long-term gains or losses or difference between long-term gains and losses shown above. . . . 

7. 50 percent of line 6. This is the amount of long-term gain or loss to be taken into account in 

summary below 



8. Summary of Capital Gains (use only if gains exceed losses in lines 3 and 7): 

{a) Net gain for 1951 (sum of gains or difference between gains and losses in lines 3 and 7) . 



(i) Capital loss carry-over, 1946-1950 inclusive 

(c) If line (<») exceeds line (F), enter this excess here and as item 7 (a), page 1 

(J) If line (F) exceeds line (d), enter the excess here and use line (c) to determine allowable loss 

(0 Enter here and as item 7 («), page 1, the smallest of the following: (1) the amount on line (<f); 

(2) net income computed without regard to capital gains or losses; or (3) $1,000 

(/) Enter here the amount on line (e) plus any capital loss carry-over from 1946 which was not 

used against line (<») or in line (e) 



(^) Subtract line (/) fro"^ 1'"^ (^- Capital loss carry-over to 1952. 



9. Summary of Capital Losses (use only if losses exceed gains in lines 3 and 7): 

(J) Net loss for 1951 (sum of losses or difference between losses and gains in lines 3 and 7) . 



(i) Capital loss carry-over, 1946-1950 inclusive. 



(f) Total of lines (rf) and (i) .■•:•■ 

(/) Enter here and as item 7 (a), page 1, the smallest of the following: (1) the amount on line (c); 

(2) net income computed without regard to capital gains or losses; or (3) $1,000 

(0 Enter here the amount on line (d) plus the amount of any 1946 capital loss carry-over not used 

in line (/) 



(f) Subtract line (Q from line (c). Capital loss carry-over to 1952 $ 

In case of a net long-term capital gain or an excess of net long-terra capital gain over net short-term capital l»ss and item 20, page 1, 
exceeds $16,000 compute alternative tax in schedule at top of page 3. le— 66241-1 



FACSIMILE OF TAX RETURNS FOR 1951 



183 



COMPUTATION OF ALTERNATIVE TAX FOR CALENDAR YEAR 19S1 



Pate 3 



1 . Income from item 20, page 1 

2. Net long-terra capital gain or excess of net long-term capital gain over net short-term capital loss 

(the gain in line 7 less the sum of any losses in lines 3 and 8 (^), page 2) 

3. Balance (line 1 less line 2) 

4. Partial normal tax and surtax on amount on line 3- See Tax Table in Instruction 21 

5. 50 percent of amount on line 2, above 

6. Alternative tax (line 4 plus line 5) 

7. Normal tax and surtax (item 21, page 1) 

8. Tax liability (line 6 or line 7, whichever is smaller). Enter here and as item 22, page 1 



Schedule D.— GAINS AND LOSSES FROM SALES OR EXCHANGES OF 


PROPERTY OTHER THAN CAPITAL ASSETS. (See Instruction 7) 




1. Klottorproiwti 


2. Date scquited 
Mo. Day YMr 


3. Datssold 
Md. Day Y»r 


4. Gfosi sales price 
(cwitiact price) 


5. Depreciation allowed 
(or allowalile) since 
acqui«iticn or Marcli 
1, 1913 (eiplain in 
Schedule E) 


6. C«sl or other basis 
afld cost ef iubt«- 
qurnt improvements 
(If n«t purchased, at- 
tach expUnaitflR) 


7. Eiponseelnli 


1. Sain or loss (col- 
umn 4 plus colunn 5 
less the sum ol csl- 
umns 6 and 7) 


1 






$- 




$ - 


— - 


$ 


— . 


$- 


— - 


$ 



















































































































































































































2. Sum of gains or losses or difference between gains and losses shown above. Enter as item 7 (i), page 1 . . 


$ 





Schedule E.— EXPLANATISN OF DEDUCTION FOR 


DEPRECIATION 




1. Kind ol property. (II toildinss. state material of which 
constructed.) Eidude land or other nondepretiabie.pre^eity. 


2. Dale aciiuired 


3. Cost or otlier basil 


4. Depreciation allowed 

(er allowable) in prior 

years 


i. Remainint cost or 

olhei tasis to bo 

recovered 


E. life used In 
accuraulatiiit 
depreciatJoo 


7. Ettimaled 

lilolrom 

beiinnlni 

((year 


t. Deprsclation allfw- 
ahlo this year 






$ - 




$ 




$ 








$ 

























































































































































































































Schedule F.-EXPLANATION OF DEDUCTIONS CLAIMED IN COLUMNS 4 AND 5, SCHEDULE B, AND ITEMS U, 12, AND 13. (See Instructlenc U, 

12, and U) 



1. Catunn or 
Item No. 


2. Eiplanatiog 


3. AmogDl 


1. Coluoin or item 
No. (continued) 


^ E:[;lanatloo (continued) 


3. Amount (uotiiiuid) 






$ 








$ - 















































































































































































































































18—65241-1 



184 



FACSIMILE OF TAX RETURNS FOR 1951 



Page 4 

Schedule G.— BENEFICIARIES' SHARES OF INCOME AND CREDITS. (Include as benellclarfes persons to whom amounts were paid or set aside for 

religious, charitable, etc., purposes.) (See Instructions 4 and 16> 



I. Name and address of each beneliclary 
(Designate nonresident aliens, if any) 



(a).. 
(J)-. 

(0- 



2. If return is for a trust, state 

relatienship of grantor to eacb 

indrviDual beneficiary 



„^;rSVA'«!IIl!i fM«I!Ji 4- Partially tax-eiempt interest 
^fSJ^nrS;';;??' lnc,.da3inite.4.^pagel 



5. Federal income tai paid at 

source (2% of item 3, page 1. 

Iessitem24, pa^el) 



$ — 



6. Income and profits taxes 
paid to a (oreiEn country or 
United States possession 



W- 



CO- 






(0- 



Totals xxxxxxxx|$ 



QUESTIONS 



1. Was an income tax rcnirn filed for the preceding year? 
If so, to which collector's office was it sent? 



2. Date estate or trust was created 

3. If copy of will or trust instrument and statement required 

imder General Instruction 1 have been previously 
furnished, state when and where filed _ 

4. Check whether this rettim was prepared on the cash □ 

or accrual □ basis. 

5. Did the estate or trust at any time during the taxable year 

own directly or indirectly any stock of a foreign corpora- 



tion or of a personal holding company as defined in 
section 501 of the Internal Revenue Code? (Answer 

"Yes" or "No") If answer is "Yes," attach 

list showing name and address of each such corporation 
and amount of stockholdings. 

If return is for a trust, state name and address of grantor 



If return is for an estate, has a United States Estate Tax 
Return been filed? (Answer "Yes" or "No") 

If answer is "No," will such a return be filed? "Yes" □ 
"No" n "Uncertain" C (Check which.) 



DECLARATION CSee Instruction F) 

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 of my knowledge and belief, is a true, correct, and complete return. 



(Signature of person (other than taxpayer or agent) 

preparing return) 



(Date) 



(Signature of fiduciary or ofBcer representing fiduciary) 



(Date) 



(Name of firm or employer, ii any) 



(Address cf fiduciary or officer) 



U. 9. COVERNHCNT PHIMTING OFFfCE lU 6624l~l 



FACSIMILE OF TAX RETURNS FOR 1951 



185 



HOW TO PREPARE YOUR 



(References are to the Internal Reve- PAGE 1 
nue Code, unless otherwise noted) 



1951 

U. S. Fiduciary Income 
Tax Keturn 



ON FORM 1041 



// will be helpful to read General Instructions A to N before commencing to fill in 
returns, and to read Specific Instructions in connection with filling in the items to 
which they refer. 



GENERAL INSTRUCTIONS 



A. Who must use Form 104l. — Every fiduciary, or at least one 
of joint fiduciaries (except a receiver appointed by authority of 
law in possession of part only of the property of an individual), 
must make an income tax return on Form 1041 for: 

(i) Every estate for which he acts, if (a) the gross income 
of such estate for the taxable year is $600 or over, or (fc) any 
beneficiary is a nonresident alien. 

(2) Every trust for which he acts, if (a) the net income for 
such trust for the taxable year is $100 or over, or (i) the gross 
income is $600 or over regardless of the amount of net income, 
or (c) any beneficiary is a nonresident alien. 
(See also General Instruction N.) 

B. Fiduciary returns on Form 1040 or Form 1040A. — (i) An 
executor or administrator must make a return, on Form 1040 or 
Form 1040A, if the gross income of a decedent to the date of his 
death was $600 or more. 

(2) A fiduciary, including the guardian of a minor and she 
guardian or committee of an insane person, who has charge of the 
income of an individual, must make a return of income on Form 
1040 or Form 1040A if a return is required for such individual. 

C. Returns for nonresident alien beneficiaries. — ( i ) United 
States business. — If a citizen or resident fiduciary has the distri- 
bution of the income of an estate or trust, any beneficiary of which 
is a nonresident alien engaged in trade or business within the 
United States at any time within the taxable year, the fiduciary 
•hall make a return on Form 1040B for such nonresident alien 
and pay any tax shown thereon to be due. 

(2) No United States business. — A citizen or resident fiduciary 
having the distribution of the income of an estate or trust will 
not be required to make a return on Form 1040NB for any bene- 
ficiary who is a nonresident alien not engaged in trade or business 
within the United States at any time within the taxable year if 
the entire amount of the tax on the income payable to such bene- 
ficiary has been withheld at the source, but such fiduciary is re- 
quired to make a return on Form i04oNB-a for such beneficiary, 
other than a resident of Canada or of the United Kingdom, who 
has gross income for the taxable year of more than $15,400, and 
pay any tax shown thereon to be due. 

(3) Duly of filing returns. — If the beneficiary appoints a person 
in the United States to act as his agent for the purpose of render- 
ing income tax returns, the fiduciary shall be relieved from the 
necessity of filing Form 1040B, Form 1040NB, or Form i04oNB-a, 
as the case may be. In such a case the fiduciary shall make a 
return on Form 1041 and attach thereto a copy of the notice of 
appointment of such agent. The fiduciary shall make a return 
on Form 1042 of the tax at the rates in effect when the pavment 
is made on the entire amount of income payable to the beneficiary. 

D. Period to be covered by return. — Returns shall be filed for 
the calendar year 1951 or other taxable years beginning in 1951. 
The established accounting period must be adhered to for all 
years, unless permission is received from the Commissioner to 
make a change. An application for a change in the accounting 
period shall be made on Form 1 1 28 and forwarded to the Com- 
missioner of Internal Revenue, Washington 25, D. C, at least 60 
days prior to the close of the fractional part of the year for which 
a return would be required to effect the change. 

E. When and where the return must be filed.— Returns must be 
filed on or before the 15th day of the fourth month following the 
close of the taxable year of the estate or trust with the collector 
of internal revenue for the district in which the fiduciary resides 
or has his principal place of business. In case the fiduciary has 
no legal residence or place of business in the United States, the 
return should be forwarded to the Collector of Internal Revenue, 
Baltimore a, Md. 



F. Declarations. — The return must be signed by the individual 
fiduciary, or by the authorized officer of the organization receiv- 
ing or having custody or control and management of the income 
of the estate or trust. If two or more individuals act jointly ai 
fiduciaries, the return may be signed by any one of them. 

Where the return is actually prepared by some person or per- 
sons other than the fiduciary, such person or persons must also 
sign the declaration at the bottom of the fourth page of the return. 

G. When and to whom the tax must be paid. — The tax of a 
trust must be paid in full when the return is filed. The tax of an 
estate must be paid in full when the return is filed or in four equal 
installments as follows: On or before the 15th day of the fourth, 
seventh, tenth, and thirteenth month following the close of the 
taxable year. If any installment is not paid on or before the 
date fixed for payment, the whole amount of tax unpaid shall be 
paid upon notice and demand by the collector. 

The tax may be paid in cash or by check or money order drawn 
to the order of "Collector of Internal Revenue." 

H. Penalties. — Severe penalties are provided by law for failure 
to file a required return, for filing late, and for filing a false or 
fraudulent return. 

I. Copy of will or trust instrument. — A copy of the will or trust 
instrument sworn to by the fiduciary as a true and complete copy 
in cases in which the gross income of the estate or trust is $5,000 
or over, must be filed with the fiduciary return of the estate or 
trust, together with a statement by the fiduciary indicating the 
provisions of the will or trust instrument which, in his opinion, 
determine the extent to which the income of the estate or trust 
is taxable to the estate or trust, the beneficiaries, or the grantor, 
respectively. If, however, a copy of the will or trust instrument, 
or statement relating to the provisions of the will or trust instru- 
ment, has once been filed, it need not again be filed if the fiduciary 
return contains a statement showing when and where it was filed. 
If the trust instrument is amended in any way after such copy has 
been filed, a copy of the amendment, together with a statement 
by the fiduciary, indicating the effect, if any, in his opinion, of 
such amendment on the extent to which the income of the trust 
is taxable to the trust, the beneficiaries, or the grantor, respec- 
tively, must be filed with the return for the taxable year in which 
the amendment was made. 

J. Basis of return. — If the books of account of the estate or 
trust are kept on the accrual basis, report all income accrued, and 
expenses incurred. As to disallowance of deductions for unpaid 
expenses and interest due to certain persons, see section 24 (c). 
If the books are not kept on the accrual basis, or if no books are 
kept, make the return on the cash basis and report all income 
received or constructively received, such as bank interest credited 
to the account of the estate or trust and coupon bond interest 
matured, and report expenses actually paid. 

K. Income in respect of decedents. — Amounts of gross income 
of a decedent, not includible in his gross income, shall be included 
when received in the gross income of his estate, legatee, or other 
person entitled to receive such amounts upon his death. Deduc- 
tions specified in section 23 (a), (b), or (c) (relating to deduc- 
tions for expenses, interest, and taxes) in respect of the decedent 
may be taken by the person receiving property of the decedent 
subject to the obligation for which the deduction js allowed. 
Similar treatment is given to the foreign tax credit provided by 
section 31. The deduction for percentage depletion specified 
in section 23 (m), not allowable to the decedent for any taxable 
period, may be taken by the person receiving the income in respect 
of the decedent to which such deduction relates. (See sections 
S3 (w) and 126.) 

M— asia-i 



186 



FACSIMILE OF TAX RETURNS FOR 1951 



L. Items exempt from tax. — As to items of income exempt from 
tax other than those listed below, see sections 22 (b) and Ii6. 

(1) Interest on governmental obligations: 

(a) Entirely exempt. — The interest on (i) obligations of a 
State, Territory, or political subdivision thereof, or the District 
of Columbia, or United States possessions; (2) obligations issued 
prior to March i, 1941, under Federal Farm Loan Act, or under 
such act as amended; (3) obligations of the United States issued 
on or before September i, 191 7; and (4) Treasury notes issued 
prior to December i, 1940, Treasury bills and Treasury certificates 
of indebtedness issued prior to March i, 1941, postal savings 
accounts to the extent that they represent deposits made prior to 
March I, 1941, adjusted service bonds, and certain other obliga- 
tions of the United States. , 

(b) Partially 'exempt. — The interest on (i) United States 
savings bonds and Treasury bonds issued prior to March i, 1941, 
owned in excess of $5,000 and (2) obligations of certain instru- 
mentalities of the United States issued prior to March i, 1941, 
is subject only to surtax. 

(2) Federal savings and loan associations. — Dividends on share 
accounts in Federal savings and loan associations in case of shares 
issued prior to March 28, 1942, are subject only to surtax. 

(3) Proceeds of insurance policies. — The proceeds of life insur- 
ance policies, paid by reason of the death of the insured, are 
exempt. If any part of the proceeds is held by the insurer under 
an agreement to pay interest, the interest is taxable. Amounts 
(other than annuities) received under a life insurance or endow- 
ment policy, not payable by reason of the death of the insured, 
are not taxable until the aggregate of the amounts received exceeds 
the premiums or consideration paid for the policy. 

(4) Miscellaneous items wholly exempt from tax: 

(a) Gifts (not received as a consideration for service ren- 
dered) and money and property acquired by bequest, devise, or 
inheritance (but the income derived therefrom is taxable) ; 

(6) Except in the case of amounts attributable to (and not in 
excess of) deductions allowed under section 23 (x) in any prior 
taxable year, amounts received through accident or health insur- 
ance or under workmen's compensation acts, as compensation for 
personal injuries or sickness plus the amount of any damages 
received, whether by suit or agreement, on account of such 



PAGE 1 

injuries or sickness, and amounts received as a pension, annuity, 
or similar allowance for personal injury or sickness resulting froia 
active service in the armed forces of any country; 

(c) Income, other than rent, derived by a lessor of real prop- 
erty upon the termination of a lease, representing the value of 
such property attributable to buildings erected or other improve- 
ments made by the lessee; and 

(d) Income attributable to the recovery during the taxable 
year of a bad debt, prior tax, or delinquency amount, to the extent 
that such debt, tax, or delinquency amount did not operate to 
reduce the income tax liability of the taxpayer for any prior year 
with respect to such debt, tax, or amounts. 

M. Depreciation and depletion, and amortization of emergency 
facilities. — A reasonable allowance for exhaustion, wear and tear 
(including a reasonable allowance for obsolescence) ( i ) of prop- 
erty used in trade or business or (2) property held for the produc- 
tion of income, may be deducted, based on cost if acquired by 
purchase after February 28, 191 3. If acquired before March I, 
1913, or otherwise than by purchase, see section 114. 

For depletion deduction, see sections 23 (m) and 114. 

Estates and trusts (provided an election is made as prescribed 
in section 124A (b) ) are entitled to a deduction with respect to 
the amortization of the adjusted basis (for determining gain) 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 to 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 deductions with 
respect to such facility (see section 124A and the regulations 
issued thereunder). 

N. Information at source. — Every estate or trust which made 
payments of salaries, wages, interest, rents, commissions, or other 
fixed or determinable income of $600 or more during the calendar 
year 1 951, to an individual, a partnership, or a fiduciary must 
make a return on Forms 1096 and 1099. If a portion of such 
salary pr wage payments was reported on a Withholding State- 
ment (Form W-2a), only the remainder must be reported on 
Form 1099. Distributions to beneficiaries of an estate or trust 
shall be reported on Form 1041 and not on Form 1099. 



SPECIFIC INSTRUCTIONS 

The following instructions are numbered to correspond with item numbers on the first page of the return 



1. Dividends. — Enter the total of all taxable dividends received 
from domestic and foreign corporations, except dividends on 
share accounts in Federal savings and loan associations in case of 
shares issued prior to March 28, 1942, which should be included 
in item 4. 

3. Interest on tax-free covenant bonds. — Enter interest on bonds 
upon which a Federal income tax was paid at the source by the 
debtor corporation, if an ownership certificate on Form 1000 was 
filed with the interest coupons. The tax of 2 percent paid at the 
source on such interest should be allocated to the beneficiaries in 
column 5, Schedule G. 

4. Interest on Government obligations, etc. — Interest on an 
aggregate of not exceeding $5,000 principal amount of United 
States Savings bonds and Treasury bonds issued prior to March i, 
1941, is exempt from surtax. However, when the income of a 
trust is ta.xable to beneficiaries, as in the case of a trust the income 
of which is to be distributed to beneficiaries currently, each bene- 
ficiary is entitled to exemption as if he owned directly a propor- 
tionate part of the bonds held in trust. When, on the other hand, 
income is taxable to the trustee, as in the case of a trust the 
income of which is accumulated for the benefit of unborn or 
unascertained persons, the trust, as owner of the bonds held in 
trust, is entitled to the exemption on account of such ownership. 

Section 23 (v) provides for the deduction of amortizable bond 
premium by the owner of the bond. The term "bond" means 
>ny bond, debenture, note, or certificate or other evidence of 
indebtedness, issued by any corporation and bearing interest 
(including any like obligation issued by a government or political 
subdivision thereof) , with interest coupons or in registered fortn, 
but does not include any such obligation which constitutes stock 
in trade of the taxpayer or any such obligation of a kind which 
would properly be included in the inventory of the taxpayer if 
on hand at the close of the taxable year, or any such obligation 
held by the taxpayer primarily for sale to customers in the ordi- 
nary course of his trade or business. 

Amortization of bond premium is mandatory with respect to 
fully tax-exempt bonds. In the case of fully taxable bonds and 
partially tax-exempt bonds (the interest on which is subject only 
to surtax), the amortization of bond premium is elective as to 



either one or as to both. Such election shall be made by the 
taxpayer by taking a deduction for the bond premium on his 
return for the first taxable year to which he desires the election 
to be applicable. Attach a statement showing the computation 
of the deduction. 

The election shall apply to all bonds with respect to which 
it was made and which were owned by the taxpayer at the begin- 
ning of the first taxable year to which the election applies and 
also to all bonds of such class (or classes) thereafter acquired. 
The election shall be binding for all subsequent taxable years, 
unless, upon application by the taxpayer, the Commissioner per- 
mits the taxpayer to revoke the election. 

In the case of a fully tax-exempt bond, the amortizable pre- 
mium for the taxable year is an adjustment to the basis, or ad- 
justed basis, of the bond but no deduction is allowable on account 
of such amortizable premium. In the case of a fully taxable 
bond, the amortizable premium is both an adji^stment to the basis, 
or adjusted basis, of the bond and also a deduction. In the case 
of a partially tax-exempt bond, the amortizable premium for the 
taxable year is used for three purposes: (l) As an adjustment to 
the basis, or adjusted basis; (2) as a deduction; and (3) as a 
reduction of the credit for the interest on the bonds. 

A taxpayer on the cash basis may elect, as to all non-interest- 
bearing obligations issued at a discount and redeemable for fixed 
amounts increasing at stated intervals (for example. United States 
Savings Bonds), to include the increase in redemption price appli- 
cable to the current year. For the year of election the total 
increase in redemption price of such obligations occurring between 
the date of acquisition and the end of the year must be included. 
A taxpayer so electing shall report such income as interest in item 
2, 3, or 4, page i, whichever is applicable, and attach statement 
listing obligations owned and computation of accrued income. 
An election exercised in the current year or in a 'prior year is 
binding for all subsequent years. 

The fiduciary shall advise each beneficiary as to the amount of 
his share of these obligations and of the interest (as well as amor- 
tizable bond premium), in order that the beneficiary may include 
this information in his individual income tax return and determine 
whether such interest is subject to tax. 



FACSIMILE OF TAX RETURNS FOR 1951 



187 



5. Tocome from partnerships and other fiduciaries. — Enter the 
estate's or trusts share of the profits (whether received or not) 
or of the losses of a partnership {including a syndicate, pool, etc., 
not taxable as a corporation) except the estate's or trust's distribu- 
tive share of the partnership capital gains or losses which should 
be reported in Schedule C and included in item 7 (o), page i, and 
the estate's or trust's share of the income from another estate or 
trust. The estate's or trust's share of interest in obligations of the 
United States, owned by partnerships or another estate or trust, 
thould be included in item 4. Include in items 23 and 24, respec- 
tively, the estate's or trust's share of credits claimed for foreign 
income and profits taxes and Federal income taxes paid at source. 

If the taxable year on the basis of which the estate's or trust'i 
return is filed does not coincide with the annual accounting period 
of the partnership or other fiduciary, include in the return the 
distributive share of the estate or trust of the net profits for such 
accounting period of the partnership or other fiduciary ending 
within your taxable year. 

6. Rents and royalties. — Fill in Schedule B giving the informa- 
tion requested. 

If the estate or trust received property or crops in lieu of cash 
rents, report the income as though the rent had been received 
in cash. Crops received as rent on crop-share basis should be 
reported as income for the year in which disposed of (unless the 
return is on the accrual basis). 

7. Gains and losses from sales or exchanges of capital assets 
and other property. — Report sales or exchanges of capital assets in 
Schedule C and sales or exchanges of other property in Schedule D, 
and enter the net amount of gain or loss to be taken into account 
in computing net income. 

"Capital assets" defined. — The term "capital assets" means — 
All property held by the estate or trust (whether or not connected 
with the trade or business) but does NOT include — 

(a) stock in trade or other property of a kind properly includi- 
ble in the inventory if on hand at the close of the taxable 
year ; 
(6) property held by the taxpayer primarily for sale to cus- 
tomers in the ordinary course of the trade or business; 

(c) property used in the trade or business of a character which 
is subject to the allowance for depreciation provided in 
section 23 (I) ; 

(d) real property used in the trade or business of the taxpayer; 
{e) certain Government obligations issued at a discount and 

maturing within 1 year of issue; 

(/) certain copyrights or artistic compositions, etc. 

If the total of the distribution to which an employee is entitled 
under an employees' pension, bonus, or profit-sharing trust plan 
meeting the requirements of section 165 (a) is received by the 
employee in i taxable year, on account of the employee's sepa- 
ration from the service, the aggregate amount of such distribu- 
tion, 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 36a (relating.to 
tax on regulated investment companies), shall be treated by the 
thareholder as gains from the sale or exchange of capital assets 
held for more than 6 months. 

Section 117 (j) , in effect, provides that all transactions covered 
by this section shall, in the event of a net gain, be taken into ac- 
count at 50 percent as in the 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 transactions should be entered in the 
"long-term capital gains and losses" portion of Schedule C. In 
the event of a net loss, all these transactions should be entered in 
Schedule D, or in other applicable schedules on Form 1041. 

Section 117 (j) deals with gains and losses arising from — 

{a) sale, exchange, or involuntary conversion, of land (includ- 
ing in certain cases unharvested crops sold with the land) and 
depreciable property (including livestock held for draft, breeding, 
or dairy purposes; but not including poultry) used in the trade 
or business and held for more than 6 months (one year in the case 
of livestock), 

(6) the cutting of timber or the disposal of timber or coal to 
which section 117 (k) applies, and 

(c) the involuntary conversion of capital assets held more than 
6 months. 

See sections 117 (j) and (k) for specific conditions to be met in 

their application. 

Kind of property listed. — State following facts: (a) For real 
estate, location and description of land and improvements; (b) for 
bonds or other evidences of indebtedness, name of issuing corpora- 
tion, particular issue, denomination, and amount; and ic) for 
■tocks, name of corporation, class of stock, number of shares, and 
capital changes affecting basis (including nontaxable distributions). 

328641 o - 55 - 13 



PAGE J 

Basis.— In determining gain or loss in case of property acquired 
after February 28, 1913, use cost, except as otherwise provided 
in section 113. The basis of the property acquired by gift after 
December 31, 1920, is the cost or other basis to the donor in the 
event of gain, but, in the event of loss, it is the lower of either 
such donor's basis or market value of property on date of gift. 
The basis of property acquired by inheritance is the fair market 
value of the property at time of acquisition which generally is the 
date of death. In determining GAIN in case of property acquired 
before March i, 1913, use the cost or the fair market value as 
of March i, 1913, adjusted as provided in section 113 (b), 
whichever is greater, but in determining LOSS use cost so 
adjusted. 

Losses on securities becoming worthless. — If (a) shares of 
stock become worthless during the year or (6) corporate securi- 
ties with interest coupons or in registered form become worthless 
during the year, /and are capital assets, the loss therefrom shall 
be considered as from the sale or exchange of capital assets as 
of the last day of such taxable year. 

Nonbusiness debts. — If a debt, such as a personal loan but 
not (a) a debt evidenced by a corporate security with interest 
coupons or in registered form and (6) a debt the loss from the 
worthlessness of which is incurred in the trade or business, be- 
comes totally worthless within the taxable year, the loss result- 
ing therefrom shall be considered a loss from the sale or exchange, 
during the taxable year, of a capital asset held for not more than 
6 months. Enter such loss in column 6 (describe in column 1 ) 
under short-term capital gains and losses on Schedule C. 

Classification of capital gains and losses. — The phrase "short- 
term" applies to gains and losses from the sale or exchange of 
capital assets held for 6 months or less; the phrase "long-terra" 
applies to capital assets held for more than 6 months. 

Collapsible corporations. — Gain from the sale or exchange of 
stock of a collapsible corporation is not a capital gain. (See 
section 117 (m) .) 

Redemption of stock to pay death taxes. — Section 115 (g) (3), 
as amended by the Revenue Act of 1951, deals with redemption of 
stock included in an estate. List and identify such stock in the 
appropriate section on Schedule C, and state the name of the 
decedent and the collector's office in which the estate tax return 
was filed. 

"Wash sales" losses. — Losses from the sale or other disposition 
of stocks or securities are not deductible (unless sustained in 
connection with the taxpayer's trade or business), if, within 30 
days before or after the date of sale or other disposition, the 
taxpayer has acquired (by purchase or by an exchange upon 
which the entire amount of gain or loss was recognized by law), 
or has entered into a contract or option to acquire, substantially 
identical stock or securities. 

Losses in transactions between certain persons. — No deduction 
is allowable for losses from sales or exchanges of property directly 
or indirectlv between (a) members of a family, (fc) a corporation 
and an individual owning more than 50 percent of its stock 
(liquidations excepted), (c) a grantor and fiduciary of any trust, 
or (d) a fiduciary and a beneficiary of the same trust. 

Nondeductible losses. — Losses from the sale or exchange of 
property are not deductible unless they are incurred in trade or 
business or in transactions entered into for profit. 

LIMITATION ON ALLOWABLE CAPITAL LOSSES.— 
Allowable losses from current year sales or exchanges of capital 
assets shall be allowed only to the extent of ( i ) current year 
gains from such sales or exchanges plus (2) the smaller of either 
the net income of the current year computed without regard to 
capital gains or losses, or $1,000. The excess of such allowable 
losses over the sum of items (1) plus (2) above is called "capital 
loss carry-over." It may be carried forward and used against 
any such gain and income of the five succeeding years. However, 
the capital loss carry-over of each year should be kept separate, 
since the law limits the use of such carry-over to the five suc- 
ceeding years. Therefore, in offsetting capital gain and income 
of 1951 by prior year loss carry-overs, use any capital loss carry- 
over remaining from 1946 before using any such carry-over from 
1947 or subsequent years-. Any 1946 carry-over which cannot 
be used in 19SI must be excluded in determining the total loss 
carry-over to 1952 and subsequent years. 

ALTERNATIVE TAX.— If the net long-term capital gain 
exceeds the net short-term capital loss, or in the case of only a 
long-term capital gain, taxpavers with surtax net ir-ome exceed- 
ing $16,000 should compute the alternative tax in Schedule C. 
The alternative tax, if less than the normal tax and surtax, shall 
be the tax liability. 

8. Profit (or loss) from trade or business. — If the estate or 
trust was engaged in a trade or business during the taxable year, 
enter the net profit (or loss) and attach to the return a statement 
showing the nature of the trade or business, total receipts, cost 
of merchandise bought for sale, inventories of merchandise on 
hand at the beginning and end of the taxable year, other itenu 



188 



FACSIMILE OF TAX RETURNS FOR 1951 



entering into cost of goods sold, net cost of goods sold, salaries 
and wages of employees, interest, taxes, losses, and bad debts 
directly attributable to the trade or business, depreciation, ob- 
solescence, and depletion of property used in the trade or business, 
rent, repairs, and all other expenses in detail. A taxpayer elect- 
ing to include in gross income amounts received during the year 
as loans from the Commodity Credit Corporation should file 
with the return a statement showing the details of such loans. 
(See section 123.) 

Inventories. — If engaged in a trade or business in which the 
production, manufacture, purchase, or sale of merchandise is an 
mcome-producing factor, inventories of merchandise on hand 
should be taken at the beginning and end of the taxable year, 
which may be valued at (a) cost, or (6) cost or market whichever 
is lower. The basis properly adopted for the first year is coii- 
trolUng and a change can be made only after permission is 
lecured from the Commissioner. Application for permission to 
change the basis of valuing inventories shall be made in writing 
and filed with the Commissioner within 90 days after the be- 
ginning of the taxable year in which it is desired to make the 
change. Indicate opposite the inventories in the statement sub- 
mitted by the use of "C" or "C or M" whether the inventories 
are valued at cost, or cost or market whichever is lower. If 
the estate or trust elects to use the inventory method provided 
in section 22 (d), there should be filed an election on Form 970. 

Depreciation, etc. — See General Instruction M in case any 
deduction is claimed for depreciation, obsolescence, or depletion. 

Bad debts. — Bad debts may be deducted either (a) when they 
become wholly or partially worthless, or (6) by a reasonable 
addition to a reserve. No change of method may be made without 
permission of Commissioner. 

Installment sales. — If the installment method is used, attach 
to the return a schedule showing separately for the years 1948, 
1949. '950j 2nd 1 95 1 the following; (a) Gross sales; (b) cost of 
goods sold; (c) gross piofits; (d) percentage of profits to gross 
sales; («) amount collected; and (/) gross profit on amount col- 
lected. (See section 44. ) 

9. Other income. — If the estate or trust had any taxable in- 
come, space for reporting which is not provided elsewhere on 
page I, enter it as item 9, and explain its nature, using a sepa- 
rate sheet if necessary for that purpose. 

11. Interest. — Enter all interest paid or accrued, other than 
on business indebtedness (which should be deducted in com- 
puting income, under item 6 or 8). Do not include interest 
on indebtedness incurred or continued to purchase or carry obli- 
gations, the interest upon which is wholly exempt from taxation. 
Any deductions on account of interest should be explained and 
itemized in Schedule F. Do not deduct amounts paid or accrued 
on indebtedness incurred or continued to purchase a singli pre- 
mium life insurance or endowment contract. A contract shall 
be considered a single premium life insurance or endowment 
contract if substantially all the premiums on such contract are 
paid within a period of 4 years from the date on which the 
contract is purchased. 

12. Taxes. — Enter and explain in Schedule F taxes imposed upon 
the estate or trust and paid or accrued during the taxable year, 
not including taxes on property used in the trade or business 
of the estate or trust and those assessed against local benefits of 
a kind tending to increase the value of the property assessed. 
Federal import duties and Federal excise and stamp taxes arc 
deductible only if paid or incurred in carrying on a trade or 
business, or in the production or collection of income, or for 
the management, conservation, or maintenance of property held 
for the production of income. Do not include Federal income 
taxes nor estate, inheritance, legacy, succession, gift taxes, taxes 
imposed upon the interest of the estate or trust as shareholder 
of a corporation which are paid by the corporation without re- 
imbursement from the estate or trust. No deduction is allowable 
for any portion of foreign income and profits taxes if a credit 
is claimed in item 23. (See section 29.126-3 of Regulations in 
for rule relating to deduction for estate tax attributable to income 
in respect of decedent.) 

13. Other deductions authorized ty law. — Enter any other 
authorized deductions for which no space is provided on page i, 
including net operating loss deduction allowed by section 23 (s). 
Every taxpayer claiming a deduction due to a net operating loss 
for the preceding taxable year or years shall file with his return 
the statement required by section 29. 1 22-1 of Regulations ill. 

Incl\ide nontrade or nonbusiness expense incurred either (a) 
for the production or collection of taxable income or (i) for the 
management, conservation, or maintenance of property held for 
the production of taxable income. Deductions should be explained 
in Schedule F. 

Worthless bonds and similar obligations and nonbusiness bad 
debts should be included in Schedule C as losses on capital assets. 



PAGE 4 

Do not deduct losses incurred in transactions which were 
neither connected with the trade or business of the estate or 
trust nor entered into for profit. 

In case the estate or trust incurred expenses in connection 
with exempt income or owned any property the income from 
which is exempt, see section 24 (a) (5) and Regulations m- 

Item 13 should include losses of property not connected with 
the trade or business of the estate or trust sustained during the 
year, if arising from fire, storm, shipwreck, or other casualty, or 
from theft, and if not compensated for by insurance or otherwise. 

Explain and itemize losses claimed in Schedule F, setting forth 
a description of the property, date acquired, cost, subsequent 
improvements depreciation allowable since acquisition, insur- 
ance, salvage value, and deductible loss. 

Amounts allowable under section 812 (b) as a deduction in 
computing the net estate of a decedent are not allowed as a 
deduction under section 23, except subsection (w), in computing 
the net income of the estate unless there is filed in duplicate 
with the return in which the item is claimed as a deduction a 
statement to the effect that the items have not been claimed or 
allowed as deductions from the gross estate of the decedent 
under section 812 (b) and a waiver of any and all right to have 
such item allowed at any time as a deduction under section 
812 (b). 

16. Amount distributable to beneficiaries. — ^Enter the total 
amount distributable to beneficiaries as reflected in columns 3 
and 4, Schedule G. Care should be taken in filling in Schedule 
G so as to include as beneficiaries persons for whose benefit 
amounts of charitable contributions are, pursuant to the terms 
of the will or deed creating the trust, paid or permanently set 
aside during the taxable year as provided in section 162 (a). 
However, see sections 162 (g) and 3813 for disallowance in whole 
or in part of amounts otherwise allowable under seotion 162 (a). 
A trust claiming a charitable, etc., deduction under section 162 
(a) for the taxable year should file information return required 
under section 153 (b). Obtain copy of Form 1041A from the 
Collector. 

If any part of the income of the trust is taxable to the grantor 
under section 166 or 167, it should not be reported on Form 
1041, but such income and the amount of deductions and credits 
applicable thereto should be shown in a separate statement to 
be attached to Form 1041. As to the treatment of distributions 
made within 65 days after the close of the taxable year, see section 
162 (d). 

19. Exemptions. — For the purpose of the normal tax and the 
surtax, an estate is allowed an exemption of $600; a trust is 
allowed an exemption of $100. 

21. Tax Rates. — The table below shows the normal tax and 
surtax for the calendar year 1951. See Form 1041FY for rates 
applicable to other taxable years. The tax to be entered as item 
21, page I, should be reduced by 3 percent of fiduciary's share 
of partially tax-exempt interest reported in item 4, page i, or 3 
percent of item 20, page i, whichever amount is the lesser. If 
tax is so reduced, attach statement. 
If item 20, page i is: Enter as item 21, page i : 

Hot over tS.OOO 30.4% of the amoanl in item 20. 

Otot 12.000 but not over (4.000 .... 1408, plna 29.4% of excess OTer 12.000. 
Over t4.000 but not over 16.000 .... 1856. plus 27% of excess over S4,000. 
Over $6,000 but not over 18.000 .... 11,396. plus 30% of eicoss oicr 16.000. 
Over J8.000 but not over 110.000.... Jl.e96, plus 35% of excess over JS.OOO. 
Over 110.000 but not over 112.000... 12,696. plus 39% of excess over 110,000. 
Over $12,000 but not over (14,000... (3.476, plus 43% of excess over $12,000. 
Over S14.000 but not over $16,000... (4,336, plus 48% of excess over $14,000. 
Over (18.000 but not over (18,000... $5,298, plus 51% of excess over $16,000, 
Over (18,000 but not over (90,000... (6,316, plus 54% of excess over (18.000. 
Over $20,000 but not over (22,000... (7,396, plus 67% of excess over $20,000. 
Over (22,000 but not over (26,000... (8,636, plus 60%, of excess over $22,000. 
Over $26,000 but not over $32.000... $10,936, plus 63% of excess over (26,000. 
Over $32,000 but not over $38.000... (14.716. plus 66% of excess over (32,000. 
Over $38,000 but not over (44, 000., , (18,676, plus 69% of excess over (38,000. 
Over (44.000 but not over $50,000... (22.816, plus 73% of excess over $44,000. 
Over (50.000 but not over (60.000... (27.196. plus 75% of excess over (50.000. 
Over (60,000 but not over (70,000... (34,696, plus 78<'„ of excess over (60,000. 
Over (70,000 but not over (80,000... (42,496, plus 82% of excess over $70,000. 
Over 880,000 but not over (90,000... $50,699, plus 84% of excess over $80,000. 
Over $90,000 but not over $100,000. . 869,096, plus 87% of excess over $90,000, 
Over $100,000 but not over $150,000. . $67,708, plus 89% of excess over $100,000. 
Over (160,000 but not over (200,000. . 3112,296, plus 90% of excess over (150,000. 
Over (200,000 (167,296, plus 91% of excess over $200,000. 

23. Income and profits taxes paid to a foreign country or 
United States possession. — If, in accordance with section 131 (a), 
a credit is claimed for income, war-profits, and excess-profits taxes 
paid to a foreign country or a possession of the United States, 
submit Form 11 16 with the return, together with the receipts 
for such payments. In case credit is sought for taxes accrued, 
the form must have attached to it a certified copy of the return 
on which the tax was based, and the Commissioner may require 
a bond on Form 1 1 1 7 for the payment of any tax found due if 
the tax when paid differs from the credit claimed. 

24. Income tax paid at source. — Enter the fiduciary's share of 
that portion of the 2 percent Federal income tax on bond interest 
which was paid at the source by the debtor corporation. 



*. S. SOVIRNHINT ntlNTIM OPFICS 16 — 6538t-| 



INDEX 



(Subjects generally pertain to Individual income tax returns. For items relating to Fiduciary income tax returns 
(taxable), Gift tax returns, and Sole proprietorships, see alphabetical arrangement under those subjects.) 



Accounting period 

Adjusted gross deficit. 
Adjusted gross income: 
Amount 5, 



Page 
5 

5, 7, 25, 30, 32, 39-5-4, 96, 99 



25-27, 30, 32, 55-57, 80-87, 96, 
97, 99, 104 

By marital status and sex 61-63 

By States and Territories 80-87, 103-105 

Classes 8, 25, 28-35, 39-63, 70-79, 81-87, 97-98, 

100-101 

Defined 7 

For returns with alternative tax 56 

For returns with itemized deductions 32-33 

For returns with normal tax and surtax 56 

For returns with only self -employment tax... 57 

Percentage distribution 10, 25-27 

Aggregated and simple distributions of n\mber of 
returns, adjusted gross income, and tax lia- 
bility 10, 25-27 

Aliens 5, 159 (note 5) 

Alimony 12 

Alternative tax 8, 13, 17, 56, 64, 66, 68 

Average 56 

Amended returns 5 

Amortii;ation of emergency facilities.... 159 (note 3(d)) 

Annuities and pensions 11, 28, 96, 99 

Armed Forces 10, 158 (note 3(a) and (b)). 

159 (note 4(e) (iv)), 160 (note 27) 

Audit revisions not tabulated 6 

Average income tax 55-57, 97 



B 

Back pay 10, 158 (note 3(c)) 

Bad debts 12 

Breakeven returns 14, 58 

Business or profession, profit or loss (See also 

Sole proprietorships) 11, 29, 96, 99, 101 



Capital assets, description 16, 157 

Capital gains and losses: 

Capital loss carryover 17 

Description 

Excess of net long-term capital gain over 

net short- terra capital loss 

Long-term, definition 

Net gain or loss from sales of capital 

assets 11-12, 16-17, 29-30, 76-79, 

Net long-term capital gain or loss 17 

Net short-term capital gain or loss 17 

Returns with alternative tax 8, 13, 17, 

Returns with net gain from sales of capital 

assets 17, 29, 77-79 

Returns with net loss from sales of capital 

assets 17, 30, 76 

Returns with normal tax and surtax 78 

Short-term, definition 16 

Synopsis of Federal tax laws affecting 157 

Changes in Internal Revenue Code 6-7 



', 76. 


-79 


16, : 


157 


17, 


79 




16 


96, 


99 


, 76. 


-79 


, 76. 


-79 


56, 


79 



Page 

Citizens and resident aliens 5, 159 (notes 4(a). 

5, 9, and 13), 160 (notes 31 and 34) 

Comparative data, summary, 1950 and 1951 5 

Compensation excluded from gross income 10, 11, 158 

(note 3(a) and (b)) 

Compensation for prior years 10, 158 (note 3(c)) 

Computation of tax 5-6, 8 

Contributions 12, 102 

Credit for: 

Exemptions 7, 16, 156 

Income taxes paid at source 8, 13 

Overpayment of prior year's tax 14, 15, 31, 33, 

58-59 
Credit on 1952 estimated tax 15, 31, 33, 58-59 



D 

Declaration of estimated tax 15, 31, 33, 59-60 

Deductions 12 

Itemized 12, 32-33, 96, 102 

Miscellaneous 12, 102 

Net operating loss 11, 29, 96, 99, 159 

(note 3(d) (iii)) 

Standard 5, 6, 96, 158-159 (note 3(d)) 

Total 12, 32 

Deficit, net 7, 32 

Adjusted gross 5, 7, 25, 30, 32, 39-54, 96, 99 

Dependents: 

Credit for 7, 16, 156 

Defined 16 

Depreciation, depletion 11 

Dividends received 11, 12, 28, 34-4A, 46, 49-50, 

52, 54, SO, 96, 99, 100 

Duplication of exemption 7 



Effective income tax rate 55-56, 98 

Estates and trusts, income from 12, 30, 96, 99 

Estimated tax, payments on declaration of. . . 15, 31, 33, 

59-60 
Excess net long-term capital gain over net 

short-term capital loss 17, 79 

Exclusion for military and naval personnel 10, 158 

(note 3(b)) 

Exclusions from gross income 10, 11, 158 

(note 3(a) and (b)) 
Exemptions: 

Age and blindness 9, 16, 64-69, 156 

Amount of 7, 16, 30, 32, 55-57, 61-63 

Marital status 61-69, -156 

Number 64-69 

Other than age or blindness 16, 64-69 

Per capita 7, 16, 156 



Facsimiles of retxirns 163-188 

Federal tax laws, synopsis of 156-160 



189 



190 



INDEX 



Page 

Fiduciaries, income from 12, 30, 96, 99 

Fiduciary income tax returns, taxable: 

Aggregated and simple distributions of number 
of returns, total income, and tax liabili- 
ty 118-120 

Alternative tax 112, 114-115, 130, 133 

Amended returns Ill 

Amount distributable to beneficiaries Ill, 112, 

123, 125, 134, 139 

Audit revisions not tabulated Ill, 112 

Average taxes 129-130 

Balance income 112, 123, 125 

Beneficiaries, amount distributable to . . . Ill, 112, 

123, 125, 134, 139 
Business or trade, profit or loss from. . . . 113, 121, 

124, 139 

Capital loss carryover 114, 131-133 

Comparative data, summary, 1950 and 1951. . . . Ill 

Contributions Ill 

Credit for foreign tax paid and tax paid at 

source 112, 114 

Credits against net income Ill, 112 

Deductions Ill, 112, 114, 123, 125, 139 

Miscellaneous 114, 123, 125, 139 

Total 123, 125, 139 

Depreciation, depletion 113 

Dividends received 113, 121, 124, 139 

Effective tax rate 129-130, 138 

Estates, returns for Ill, 112, 134 

Excess net long-term capital gain over net 

short-term capital loss 112, 114-115, 133 

Exemption Ill, 112, 123, 125, 129-130, 134 

Federal tax laws, synopsis of 156-157 

Fiduciaries; 

Income from other 114, 122, 125, 139 

Net income taxable to Ill, 112, 123, 125, 

129-130, 134, 139 

Filing requirements Ill, 156 

Fiscal year returns Ill 

Foreign country, income tax paid to 112, 114 

Form, facsimile of return 181-188 

Government obligations, taxable and partialLy 

tax-exempt interest received 113 

Income tax provisions with respect to fidu- 
ciary income 111-112, 156-157 

Interest on tax-free covenant bonds 112, 114 

Interest paid 114, 123, 125, 139 

Interest received 113, 121, 124, 139 

Long-term capital gain or loss 114, 131-133 

Losses (negative income) 139 

Miscellaneous deductions 114, 123, 125, 139 

Miscellaneous income 114, 122, 125, 139 

Net gain or loss from sales of capital 

assets 114, 122, 124, 131-133, 139 

Net gain or loss from sales of property 

other than capital assets 114, 122, 124, 139 

Net income classes 112, 124-128 

Net income taxable to fiduciary Ill, 112, 123, 

125, 129-130, 134, 139 

Net operating loss deduction 113, 114 

Net profit or loss from trade or business. 113, 121, 

124, 139 
Net profit or loss from partnership. . . 114, 121-122, 

124, 139 
Net profit or loss from rents and royalties. 113, 

121, 124, 139 

Nonresident alien beneficiary Ill 

Normal tax and surtax 112, 114, 130, 132 

Number of returns. (See specific classifi- 
cations. ) 

Operating loss deduction, net 113, 114 

Partnership profit or loss... 114, 121-122, 124, 139 

Part year returns Ill 

Percentage distributions of number of returns, 

total income, and tax liability 118-120 

Positive income 139 



Fiduciary income tax returns, taxable — Continued Page 

Rate, effective tax 129-130, 138 

Rents and royalties 113, 121, 124, 139 

Self-employment income, tax on, not applica- 
ble Ill 

Short-term capital gain or loss 114, 131-133 

Simple and aggregated distributions of number 

of returns, total income, and tax liability. lQS-120 
Sources of income and deductions... 113-114, 139 

Tax credits Ill, 112, 114 

Taxes paid 114, 123, 125, 139 

Tax liability 112, 114-115, 118-120, 123, 

125, 129-130, 134, 138 

Tax paid at source 112, 114 

Tax rates Ill, 112, 156 

Tentative returns Ill 

Total deductions 123, 125, 139 

Total income HI, 112, 118-120, 122, 125, 

129-130, 134, 138, 139 

Total income classes 112, 118, 121-123, 126-134, 

138 
Trade or business, profit or loss. 113, 121, 124, 139 

Trusts, returns for Ill, 112, 134 

Types of tax liability 112, 114-115, 129-130, 

132-133 

Filing requirements 5-6, 7, 156 

Fiscal year returns.... 5, 6, 156, 159 (notes 4(d) , 12. 

and 13) 

Foreign country, income tax paid to 8, 13 

Forms, facsimiles of: 

1040 — Individual income tax return 163-178 

1040A — Employee ' s optional income tax retxim. 179-180 
Forms (1040 and 1040A) , number filed 6 



Gains, capital. (See Capital gains and losses.) 

Gambling losses and profits 12 

Geographic divisions. States and Territories.... 9, 18, 

80-87, 103-105 
Gift tax returns: 

Audit revisions not tabulated 143 

Bonds and stocks 148, 154 

Cash 148, 154 

Charitable, public; and similar gifts 144, 148, 

150, 152 

Citizens and resident aliens 143, 160 (notes 31 

and 34) 

Community property gifts 143 

Deductions 144, 148-152 

Total 149, 151, 152 

Exclusions 143-144, 148, 150, 158 

Exemption, specific 144, 149, 151, 152, 158 

Federal tax laws 143-144, 158 

Filing requirements 143, 158 

Future interest, gifts of 143, 144 

Gifts: 

Communi ty property 143 

Gifts of spouse reported by taxpayer. . 143, 144, 

148, 150 
Gifts of taxpayer reported by spouse. . 143, 144, 

148, 150 

Miscellaneous 148, 154 

Net 143-145, 149, 151, 152, 154, 158 

Prior years, net 145, 149, 151, 152 

To spouse 143, 148, 150 

Total (See Total gifts.) 

Type 148, 154 

Identical donors 145, 152 

Insurance 148, 154 

Marital deduction 144, 148, 151, 152 

Net gift classes 145, 148-149, 152 

Net gift for prior years classes 1^*5, 152 

Net gifts 143-145, 149, 151, 152, 154, 158 

Net gifts for prior years 145, 149, 151, 152 



INDEX 



191 



Gift tax returns — Continued 

Nonresident alien 

Nontaxable returns 1A3, 1A5, I<i8-K9, 

Property: 

Miscellaneous 

Real estate 

Transferred (type of) 

Real estate 

Returns included 

Specific exemption lAA, 1A9, 151, 

Stocks and bonds 

Suniraary data 

Tax I'i3, 1-45, 1A9, 151, 152, 

Tax prior years 145, 149, 

Tax rates 

Taxable and nontaxable returns, classifi- 
cation 

Taxable returns 143, 145, 148-149, 

Total deductions 149, 

Total gift plus gift tax classes 

Total gifts 143, 144, 148, 

After exclusions 144, 148, 

Before exclusions 144, 

Total tax liability 143, 149, 151, 

Transfer of property 

Types of property transferred 

Government obligations. (See Interest received.) 
Gross deficit, adjusted. 5, 7, 25, 30, 32, 39-54 
Gross income: 

Exclusions from 10, 11, 158 (note 3(a) 

Requirement for filing 

See Adjusted gross income. 





Page 




143 


152, 


154 


148, 


154 


148, 


154 


148, 


154 


148, 


154 




143 


152, 


158 


148, 


154 




143 


154, 


158 


151, 


152 


144, 


158 




145 


152, 


154 


151, 


152 


1A5, 


150 


150, 


154 


159, 


152 


148, 


150 


152, 


154 




143 


148, 


154 


, 96 


, 99 


and 


(b)) 




156 



Page 

Interest received 11, 12, 

28, 34-38, 40, 43-50, 53-54, 80, 96, 99, 100 

Internal Revenue Code , changes 6-7 

Introduction 1 

Itemized deductions: 

Amount 32, 102 

Returns with 6, 8, 32-33, 70-75, 96, 102 



Joint returns of husbands and wives. 



15, 61, 

64-67, 73-75 



L 

Laws, synopsis of Federal tax 156-160 

Long-form returns 5 , 6 

Long-term capital gain or loss, net 17, 76-79 

Losses from fire, storm, etc 12, 102 



M 

Marital status 9, 15-16, 61-75, 156,. 159 (note 5) 

Married persons, returns of 15-16, 61-75 

Medical, dental, etc., expenses 6, 12, 102 

Men, returns of 62-63 

Military personnel. (See Armed Forces.) 

Miscellaneous deductions 12, 102 

Miscellaneous income 12, 30, 96, 99 



H 

Head of household 7, 156 

Historical data, 1913-1943. (See Statistics of 

Income for 1949, Part 1.) 
Historical data, 1944-1951: 

Adjusted gross deficit 96, 99 

Adjusted gross income 96-97, 99, 104 

Adjusted gross income classes 97-98, 100-101 

Average income tax per taxable return 97 

Deductions: 

Itemized 96, 102 

Standard 96 

Effective income tax rate 55-56, 98 

Laws, synopsis of Federal tax 156-160 

Losses (negative income) 96, 99 

Nontaxable returns 96 

Number of returns 96-97, 103 

Positive Income 96, 99 

Sources of income 96, 99-101 

States and Territories 103-105 

Tax liability (income and self -employment 

tax combined ) 96 

Income tax 96-97, 105 

Self-en^jloyment tax 96 

Taxable returns 96 

Husbands, returns of 62 



I 

Income. (See Adjusted gross. Fiduciaries, Gross, 

Miscellaneous, Net, Sources of.) 
Income taxes paid to foreign countries or 

possessions of the United States 8, 13 

Income exempt from tax 10 

Income from estates and trusts 12, 30, 96, 99 

Income tax laws 156-160 

Industrial groups 9, 18, 88-92 

Interest from tax-free covenant bonds 8, 13 

Interest paid 12, 102 



N 

Net capital gain or loss. (See Capital gains 
and losses. ) 

Net deficit 7, 32 

Net gain or loss from sales of property other 

than capital assets 12, 30, 96, 99 

Net income 7, 32, 158-159 (note 3(d)) 

Returns with itemized deductions 32-33 

Subject to surtax 9, 70-75, 156, 159 (note 15) 

Net operating loss deduction 11, 29, 

96, 99, 159 (note 3(d)(iii)) 
Net profit or loss from business or profession 

(See aiso Sole proprietorships) .. . 11, 29, 96, 99, 101 

Net profit or loss from partnerships 11, 29, 

96, 99, 101 

Net profit or loss from rents and royalties 11, 28, 

96, 99, 101 
No adjusted gross income (deficit), returns 

with 5, 7, 25, 39-54, 96, 99-102 

Nontajcable and taxable returns combined 5, 

25-55, 58-59, 61-63, 65, 67, 69, 80-87 

Nontaxable returns 5 , 

28-35, 39-55, 58-59, 61-63, 65, 67, 69, 

76-77, 96 

Normal tax 8, 13 

Normal tax and surtax 8, 13, 56, 64, 66, 68, 78 

Number of exemptions 64-69 

Number of exemptions classes 64-69 

Number of refunds 58-59 

Number of retxims. (See specific 

classifications. ) 
Number of returns filed 6 



Operating loss deduction, net 11, 29, 

96, 99, 159 (note 3(d)(iil)) 

Optional return. Form 1040A 5, 6 

Optional standard deduction... 5, 6, 158-159 (note 3(d)) 



192 



INDEX 



Page 

Optional tax ^, 13, 159 (notes 4(a) and 13) 

Other income 12, 34-38, 41, 43, 47, 49, 51-54 

Other loss 12, 34-38, 42, 44, 48, 50 

Overpayment (refund, or credit on 1952 estimated 

tax) 14, 15, 31, 33, 58-59 



Partial tax 13 

Partnership profit or loss 11, 29, 96, 99, 101 

Part year returns ' 5 

Patterns of income, selected 8, 12, 34-54 

Payments on declaration of estimated tax 15, 31, 

33, 59-60 

Pensions, annuities and 11, 28, 96, 99 

Percentage distributions of number of returns, 

adjusted gross income, and tax liability.... 10, 25-27 

Prior years, congsensation for 10, 158 (note 3(c)) 

Prizes 12 

Property other than capital assets, sale of 12, 30, 

96, 99 



Page 
Simple and aggregated distributions of number of 
returns, adjusted gross income, and tax 

liability 25-27 

Single persons, returns of 16, 63, 68-72 

Size of specific source of income or loss.. 8, 12, 36-54 

Sole proprietorships 18-19, 88-92 

Businesses with net loss 18, 91 

Businesses with net profit 18, 88-91 

Industrial groups 9, 18, 88-92 

Net loss, current year 18, 91 

Net profit, current year 18, 88-91 

Number of businesses 18, 88-92 

Size of net profit 92 

Size of total receipts 89-91 

Total receipts 18, 88-91 

Sources of income or loss comprising adjusted 

gross income 10, 28-30, 34-38, 96, 99-101 

Standard deduction 5, 6, 96, 158-159 (note 3(d)) 

States and Territories 9, 18, 80-87, 103-105 

Summary, general 5 

Surtax.* 8, 13 

Surtax net income 9, 70-75 

Sweepstakes winnings 12 

Synopsis of Federal tax laws 156-160 



R 

Receipts, total, from business. (See Sole 

proprietorships. ) 

Recovery of bad debts 12 

Refund 14, 15, 58-59 

Rents and royalties 11, 28, 96, 99, 101 

Resident aliens 5, 159 

(notes 4(a), 5, 9, and 13), 160 
(notes 31 and 34) 

Returns included, individual 5-6 

Returns with neither overpayment nor tax due at 

time of filing 14, 58 

Rewards 12 

Royalties, rents and 11, 28, 96, 99, 101 



S 

Salaries and wages... 10, 12, 28, 34-54, 80, 96, 99, 100 
Rendered for a period of three years or 

more 10, 158 (note 3(c)) 

Sales or exchanges of property other than 

capital assets 12, 30, 96, 99 

Sample: 

Block technique 19-20 

Composition of 19-20 

Coverage 19-20 

Description of and limitations 19-21 

Number of returns 20 

Selection of 19-20 

Standard error 20 

State aggregates 21 

Strata 19-20 

Population sizes and weighting procedures... 20 
Variability 20-21 

Self-enployment tax 5, 8, 

13-14, 31, 33, 55-57, 80, 96, 158 

Separate returns of husbands and wives 15-16, 

62, 70-72, 80 

Sex and marital status 61-63 

Short-form returns 5, 6 

Short-term capital gain or loss, net 17, 76-79 



Tabulated data 9-10 

Tax. (See Alternative, Average, Effective rate. 

Normal, Optional, Tax rates, and Surtax. ) 

Tax computation 5-6, 8 

Tax credits 8, 13, 159 (note 18) 

Tax due at time of filing 14, 15, 31, 33, 60 

Tax liability, total 5, 8, 13, 25-27, 80, 96 

Income tax 5, 8, 

13, 31-32, 55-56, 80-87, 96, 97, 105 

Self-en5)loyment tax 5, 8, 

13-14, 31, 33, 55-57, 80, 96, 158 

Tax limitation 6, 156 

Tax overpayment 8, 14, 15, 31, 33, 58-59 

Tax paid at source 8, 13 

Taxpayments 8, 14, 31, 33, 58-60 

Tax rates 6-7, 156 

Effective 55-56 

Tax refund 14, 15, 58-59 

Tax withheld 6, 14-15, 31, 33, 58-60 

Taxable and nontaxable returns, classification. . 8 

Taxable and nontaxable returns combined 5, 

25-55, 58-59, 61-63, 65, 67, 69, 80-87 

Taxable returns 5, 28-35, 39-79, 96 

Taxes paid 102 

Taxes paid to a foreign country or possession of 

the United States 8, 13 

Tax-free covenant bonds, interest from 8, 13 

Tentative returns 5 

Total deductions 12, 32 

Trusts, income from estates and 12, 30, 96, 99 

Types of tax liability 8, 13-14, 31-33, 55-57 

Types of taxpayment 14-15, 58-60, 64-69 



W 

Wages, salaries and.. 10, 12, 28, 34-54, 80, 96, 99, 100 

Withheld tax 6, 14-15, 31, 33, 58-60 

Wives, returns of 62 

Women, returns of 62-63 

Worthless stocks and bonds 16, 157 



U. S. GOVERNMENT PRINTING OFFICE ; 1955 O - 328b4i 



•TORY 



^ 



■^ 73 3^,-^^73/4-3 J 



Statistics 
of Income 
for 1951 







Part 2 



^''4'IS^^^^ 



Corporation 
Income Tax 
Returns 



U. S. TREASURY DEPARTMENT 
Internal Revenue Service 



Statistics 
of Income 
for 1951 



Prepared under the direction of the 
Commissioner of Internal Revenue 
by the Statistics Division 






•^■?i 







U. S. TREASURY DEPARTMENT 
Internal Revenue Service 



Part 2 



Corporation 
Income Tax 
Returns 



UNITED STATES GOVERNMENT PRINTING OFFICE, WASHINGTON : 1955 



For sale by the Superintendent of Documents, U. 8. Oovemment Printing Office, Washington 25. D. C. • Price $1.50 (paper cover) 



Boston Public Library 
Cupcrintcnrl'-nt of Documents 

MAR 2 - 1955 



LETTER OF TRANSMITTAL 



TuEAsuRY Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, December 20, 1954-. 

Sir: In accord aiioe with tlie provisions of section 63 of the Internal Revenue 
Code, requiring; the pubhcation annually of statistics with respect to the opera- 
tion of the Federal income, war-profits, and excess profits tax laws, I have the 
honor to transmit herewith a report entitled "Statistics of Income for 1951, 
Part 2," presenting data relative to income, deductions, assets, liabilities, 
credits, tax liability, and dividends paid as reported on corporation income 
tax returns for 1951 filed during 1952. There is also included a historical 
presentation of the income and of the tax liabilitj^ reported by corporations for 
the years 1944 through 1951, and a synopsis of corporation income and profits 
tax rates and other provisions of the Federal tax laws affecting the compara- 
bility of historical data in this report. 

Respectfully, 

T. Coleman Andrews, 

Commissioner of Internal Revenue. 
Honorable G. M. Humphrey, 

Secretary of the Treasury. 



CONTENTS 



Page 

Introduction 1 

Summary data . 1 

Returns included 1-2 

Changes in the Internal Revenue Code 2-3 

Description of sample and limitations of data 3-5 

Classifications and description of tables.^ 5-15 

Returns with net income and returns with no net income 5 

States and Territories 5 

Industrial divisions and groups 5-7 

Returns with balance sheets and returns with no balance sheets 7 

Consolidated returns 7-8 

Total assets classes 8 

Net income and deficit classes 8 

Type of tax liability 8-9 

Excess profits net income over $25,000 9 

Method of excess profits credit computation 9-11 

Special rules for excess profits credit computation 11-12 

General relief provisions 12 

Special relief provisions 12 

Excess profits tax limited under the provisions of sections 430(a)(2) or 430(e), 

Internal Revenue Code 12-13 

Fiscal year returns 13 

Part year returns 13 

Returns reporting receipts from dividends and interest on Government obliga- 
tions 14 

Dividends paid 14 

Income and profits taxes paid to foreign countries or possessions of the United 

States 14 

Western Hemisphere trade corporations 14-15 

Text Tables 

A. All returns by net income and deficit classes 18 

B. Fiscal year returns by month in which fiscal year ended 18 

C. Fiscal year returns by net income and deficit classes 18 

D. Part year returns 19 

E. Returns involving special rules for excess profits credit computation 19 

F. Returns with average base period net income computed on the basis of an in- 

dustry rate of return by general relief provision employed 20 

G. Returns with excess profits tax adjusted under certain special relief provisions.- 21 

H. Returns with excess profits tax limited, by net income classes 21 

I. Returns showing foreign tax credit by total assets classes 22 

J. Returns showing foreign tax credit by major industrial groups 23-24 

K. Returns showing foreign tax credit by net income classes 25 

L. Western Hemisphere trade corporation returns by total assets classes 26 

M. Western Hemisphere trade corporation returns by major industrial groups 27-29 

N. Western Hemisphere trade corporation returns by net income and deficit classes. 30 

Source Book of Statistics of Income 

Description and use 35 

Chart I. Items and classifications available, 1926-51 36-37 

Chart II. Industrial groups available, 1926-51 38-42 

Basic Tables 

1. States and Territories, general summary — all returns 45 

2. Major and minor industrial groups, general summary — all returns 46-51 

2-A. Major and minor industrial groups, general summary — returns with excess 

profits net income over $25,000 52-57 

3. Major industrial groups (receipts and deductions) — all returns 58-77 

4. Major industrial groups (assets and liabilities, receipts and deductions) — 

returns with balance sheets 78-97 



VI CONTENTS 

Page 
4-A. Major industrial groups (assets and liabilities, receipts and deductions) — 

consolidated returns with balance sheets 98-117 

5. Total assets classes (assets and liabilities, receipts and deductions) — returns 

with balance sheets 118-121 

5-A. Total assets classes (assets and liabilities, receipts and deductions) — con- 
solidated returns with balance sheets 122-125 

6. Total assets classes and major industrial groups (selected assets, liabilities, 

and receipts) — returns with balance sheets 126-151 

7. Net income and deficit classes and industrial divisions (selected items) — all 

returns 152-1 54 

8. Net income and deficit classes and type of tax liability — all returns 155-156 

8-A. Net income classes and method of excess profits credit computation (selected 

items) — returns with excess profits net income over $25,000 157-159 

9. Net income and deficit classes (dividends received and interest received on 

Government obligations) — all returns 160 

10. Net income and deficit classes (dividends paid) — all returns 161 

Historical Data, 1944-51 

Introduction 167 

Description of tables 167 

Comparability of data 167 

Historical Tables, 1944-51 

11. Number of returns by net income or deficit status and by size classes 168-169 

12. General summary __. 170-171 

13. Receipts and deductions — all returns 172-173 

14. Assets, liabilities, receipts and deductions — returns with balance sheets 174-175 

15. Industrial groups — general summary 176-190 

16. Consolidated returns — general summary 191 

Synopsis of Federal Tax Laws Affecting the Comparability of Historical 

Data in Statistics of Income 

corporation income and profits tax returns 

A. Tax rates, 1944-51 197-198 

B. Capital gain and loss provisions, 1944-51 199 

C. Consolidated returns — provisions for filing and tax rates, 1944—51 200 

Return Forms 
Facsimiles of Forms 1120, 1120FY, 1120L, 1120M, and 1118 for 1951 204-264 



STATISTICS OF INCOME FOR 1951 -PART 2 



CORPORATION INCOME TAX RETURNS 



INTRODUCTION 

This report, presenting data for 1951 tabulated from 
corporation income tax returns, Form 1120; life insur- 
ance company income tax returns, Form 1120L; and 
mutual insurance company income tax returns, Form 
1120M, is prepared in accordance with section 63 of 
the Internal Revenue Code, which provides for the 
publication annually of statistics with respect to the 
operation of the income, war-profits, and excess profits 
tax laws. 

The amounts reported as income, deductions, assets, 
liabilities, credits, Federal tax liability, and dividends 
paid are shown in aggregate and for various classifica- 
tions of corporations and of income. 

A probability sample is used for the first time as the 
basis of the data tabulated from the corporation returns. 
A description of this sample and the limitations to 
which the data are subject are shown on pages 3-5. 

Historical data pertaining to income tax returns for 
1944 through 1951 are presented, with a resume of the 
information available in the Source Book, a volume of 
data supplementary to the published reports, Statistics 
of Income. A synopsis of corporation income and 
profits tax rates, and other provisions of the Federal 
tax laws affecting the comparability of historical data 
is included. 

Facsimilies of the return forms from which the data 
are tabulated and to which references are made through- 
out this volume are also shown. 

Certain of the more significant data for 1951 con- 
tained herein were made public previously in a pre- 
liminary report issued as of June 16, 1954. 

The returns from which data are tabulated for this 
report were filed under the provisions of the Internal 
Revenue Code (1939) as amended, and all references to 
the Code throughout this volume are to the Code 
pnacted February 10, 1939. 

SUMMARY DATA 

The total number of corporation income tax returns 
for 1951 is 687,310, of which 652,376 are returns of 
active corporations. Of these returns of active cor- 
porations, 439,047 show net income of $45,333,173,000, 
and 213,329 show deficit of $1,787,583,000. The total 
tax liability reported is $22,082,117,000, consisting of 
$19,623,441,000 income tax, and $2,458,676,000 excess 
profits tax. 

The 34,934 returns filed by inactive corporations do 
not show items of income and deductions, and are filed 



in accordance with the regulation that a corporation 
having an existence during any portion of a taxable 
year is required to make a return. 

The 1951 data are summarized and compared with 
data for 1950 in the table below. 



COMPAR.^TIVE D.\TA FOR C0RP0R.\TI0N RKTURNS, 
1951 AND 1950 



Items 


1951 


1950 


Increase or decrease 

(-) 


Number or 
amount 


Percent 




687, 310 

662.376 

439,047 

45, 333, 173 

22,082,117 


665,992 

629,314 

426, 283 

44, 140, 741 

17,316,932 


21,318 

23,062 

12,764 

1,192,432 

4, 765, 185 


3 


Active corporations: 


4 


Returns with net income: ' 


3 


Net income ' 

thousand dollars. . 
Total tax 

thousand dollars.. 


3 
28 


Income tax ' 

thousand dollars.. 
Excess profits tax 3 

thousand dollars.. 
Returns with no net income: i 

Number of returns 

Deficit ' - . . thousand dollars. . 
Number of returns of inactive cor- 
porations . 


19, 623, 441 

2, 458, 670 

213, 329 
1, 787, 583 

34, 934 


15, 929, 488 

1,387.444 

203.031 
1, 527, 437 

36, 678 


3, 693, 953 

1,071,232 

10,298 
260, 146 

-1,744 


23 

77 

5 
17 

-5 







For footnotes, see pp. 31-32. For extent to which data are estimated, see pp. 3-5. 

A portion of the increase in excess profits tax liability 
for 1951 over 1950 may be attributed to this tax being 
fully effective for all returns included in the data for 
1951, whereas, for the returns tabulated for 1950, it is 
only partially effective since the excess profits tax was 
not imposed until Jidy 1, 1950. The amounts of in- 
come and excess profits tax liability shown do not take 
into account any credit claimed for taxes paid to a 
foreign country or United States possession. 

RETURNS INCLUDED 

The returns included in this report are the corpora- 
tion income tax returns filed for the calendar year 
ending December 31, 1951, a fiscal year ending within 
the period July 1951 through June 1952, and a part 
year with the greater portion of the accounting period 
in 1951. 

The data are from corporation income tax returns. 
Form 1 120; life insurance company income tax returns. 
Form 1120L; and mutual insurance company income 
tax returns, Form 1120M. Included for this purpose 
in addition to returns filed by domestic corporations 
are the returns filed by foreign corporations engaged in 
business within the United States. 



CORPORATION INCOME TAX RETURNS FOR 1951 



Tentative returns are not included and amended 
returns are used only if the original returns are excluded 
Data are tabulated as reported by the taxpayer, prior 
to official audit and prior to changes resulting from 
carrybacks after the returns were filed. 

CHANGES IN THE INTERNAL REVENUE CODE 

The comparability of figures tabulated from the 1951 
returns and those tabulated from the 1950 returns is 
affected by certain changes in the Internal Revenue 
Code made by provisions of the Revenue Act of 1951. 
These changes become generally effective after March 
31, 1951, but the act also contains intermediate pro- 
visions for returns filed for the calendar year 1951. 
The most significant changes are shown below. The 
Excess Profits Tax Act of 1950 and the excess profits tax 
provisions of the Revenue Act of 1951 retroactive to 
July 1, 1950, which were only partially effective for 
returns with taxable years beginning before July 1, 
1950, included in the 1950 statistics, are fully effective 
for all returns included in this report. 

(1) Tax rales. — The normal tax rate for returns filed 
for the calendar year 1951 is increased to 28% percent. 
For fiscal and part year returns included in this report 
a normal tax rate of 25 percent, imposed by the Revenue 
Act of 1950 for taxable years beginning after June 30, 
1950, and a 30 percent rate, effective April 1, 1951, 
imposed by the Revenue Act of 1951, are applicable. 
The surtax rate of 22 percent on surtax net income in 
excess of $25,000, effective July 1, 1950, under the 
Excess Profits Tax Act of 1950, remains in effect. 

The maximum tax rate on long-term capital gains is 
increased from 25 percent to 26 percent for taxable 
years beginning after March 31, 1951. 

The additional tax of 2 percent of the surtax net 
income imposed on a group of aflSliated corporations 
filing a consolidated return is retained. 

The excess profits tax rate of 30 percent of the 
adjusted excess profits net income is unchanged, but 
the Revenue Act of 1951 provides new ceiling rates, 
applicable only with respect to the excess profits 
tax and the consolidated return tax. For calendar 
year 1951 returns the ceiling rate for the excess profits 
tax is 17}^ percent of the excess profits net income, and 
beginning April 1, 1951, the ceiling rate for all other 
returns is 18 percent of the excess profits net income. 
However, for a consolidated return, the excess profits 
tax computed at the ceiling rate is reduced by an 
amount determined by multiplying the consolidated 
return tax (2 percent of the surtax net income) by the 
ratio of the excess profits net income to the surtax 
net income. This reduction cannot exceed 100 percent 
of the consolidated return tax. For the period July 1, 
1950, to March 31, 1951, the ceiling, as established by 
the Excess Profits Tax Act of 1950, is applicable to 
the aggregate income and excess profits tax and the 
ceiling rate is 62 percent of the excess profits net income. 
The maximiun combined tax rate (normal tax, sur- 
tax, and the excess profits and consolidated return 



taxes at the ceiHng rate) for the calendar year 1951 
is approximately 68 percent; and for other taxable 
years ending after March 31, 1951, approximately 
70 percent. 

TAX RATES APPLICABLE TO RETURNS FILED FOR THE CALEN- 
DAR YEAR 1951 AND FISCAL YEAR ENDING IN THE PERIOD 
JULY 1951 THROUGH JUNE 1952 





Rates effective- 


Tax 


Calen- 
dar year 
1951 

(Percent) 


After 

Mar. 31, 

1951 

(Percent) 


Period 

July 1, 

1950- 

Mar. 31, 

1951 

(Percent) 


Maximum' 


68 

mi 

22 

2 

30 

17M 

XXX 

25 


70 
30 
22 

2 

30 

18 

XXX 


62 
25 


Normal tax _ _ 


Surtax on surtax net income in excess of $25,000. . 
Consolidated return tax (computed on en- 
tire amount of surtax net income) 


22 
2 


Excess profits tax (computed on the adjusted 
excess profits net income) 


SO 


Ceiling tax (computed on the excess profits net 
income) : 
Excess profits tax and consolidated return 
tax* 




Total normal tax, surtax, and excess profits 
tax 










Taxable year 
beginning- 




After 

Mar. 31, 

1951 

(PercerU) 


Before 

Apr. 1, 

1951 

(Percent) 


IVTaximum tax on long-term capital gains 


26 


25 



•The rates shown may vary slightly with respect to consolidated returns due to 
the method of determining the excess profits tax ceiling when a consolidated return 
is filed. 

(2) Proration of tax. — Corporations filing fiscal or 
part year returns for taxable years beginning before 
and ending after April 1, 1951, are required to compute 
two tentative taxes; one under the provisions in effect 
for the period July 1, 1950, through March 31, 1951, 
and the other under provisions applicable beginning 
April 1, 1951. The tentative taxes are then prorated 
on the basis of the number of days in the accounting 
period before April 1, 1951, and the number of days 
after March 31, 1951, respectively. The prorated 
portions of the two tentative taxes are then combined 
to determine the actual liability, which is the amount 
tabulated in this report. 

(3) Credits of corporations. — In the computation of 
the normal tax and surtax net incomes for taxable 
years beginning on or after January 1, 1951, the 85 
percent credit for dividends received is extended to 
certain dividends received from foreign corporations 
doing a substantial volume of business in the United 
States, and derived from income earned in the United 
States. For the calendar year 1951, and for fiscal 
years beginning after March 31, 1951, the credit 
allowed a Western Hemisphere trade corporation and 
the credit for dividends paid on certain preferred stock 
of a public utility are decreased slightly; and there is 
a small increase in the credit for dividends received on 
certain preferred stock of a public utility. 

(4) Excess profits credit. — For determination of the 
excess profits credit, used in computing the adjusted 



CORPORATION INCOME TAX RETURNS FOR 1951 



excess profits net income, under the income credit 
method, the hase period earnings credit is reduced 
from 85 percent to 84 percent for calenilar year 1951 
returns, and to 88 percent for other taxable years, 
effective July 1, 1951. 

(5) Life insurance companies. — The Revenue Act of 
1951 introduces a new method of income taxation for 
life insurance companies. Under the new law, invest- 
ment income is retained as the tax base, the reserve and 
other policy liability credit is eliminated as an adjust- 
ment to the normal tax and surtax net incomes, special 
income tax rates are provided in lieu of the regular 
corporate income tax rates, and a reserve interest credit 
formula is introduced. The adjustment for certain 
non-life insurance reserves is increased to offset the 
tax rate change. 

The life insurance company tax base is investment 
income. Deductions taken in arriving at net income 
are the expenses incident to investment earnings and 
the deduction for wholly tax-exempt interest. No 
deduction allowance is made with respect to reserve 
earnings, deferred dividends, and interest paid, but 
special provisions of the Code with respect to life 
insurance companies are designed to provide equitable 
treatment with respect to their requirements. Under 
the 1951 act these provisions include special tax rates, 
and a reserve interest credit provided for companies 
whose earnings are smaller than or only slightly in 
excess of their interest requirements. 

The 1951 act imposes a tax of 3% percent on the first 
$200,000 of the 1951 adjusted normal tax net income 
and a tax of 6)2 percent on such income in excess of 
$200,000. The "1951 adjusted normal tax net income" 
is obtained as a result of two adjustments to the norma 
tax net income, where applicable: (a) the reserve in- 
terest credit, and (b) the adjustment for certain non- 
life insurance reserves. 

The reserve interest credit is available only to those 
companies whose adjusted net income is less than 105 
percent of their required interest. The "adjusted net 
income" is the net investment income (including 
wholly tax-exempt interest) minus 50 percent of the 
amount of the adjustment for certain non-life insurance 
reserves. The "required interest" is the aggregate of 
the interest allowed on reserves, interest paid, and 2 
percent of the reserves held for deferred dividends. 
If the adjusted net income is 100 percent or less of the 
required interest, the reserve interest credit is equal to 
one-half of the normal tax net income. If the adjusted 
net income is more than 100 percent but less than 105 
percent of the required interest, the credit is determined 
by multiplying the normal tax net income by 10 times 
the difference between 105 percent and the actual per- 
centage established. For 1951, life insurance com- 
panies with net income reported a reserve interest 
credit of $46,036,000, of which $45,148,000 was reported 
on returns with balance sheets. 

The adjustment for certain non-life insurance re- 



serves applies only to life insurance companies deriving 
a portion of their income from contracts other than life 
insurance, annuities, or noncancelablc health and ac- 
cident insurance and is made so that such income may 
be subjected to the regular corporate tax. Under the 
1951 act the adjustment, determined as in prior years, 
is multiplied by 8 to offset the lower tax rates provided 
for life insurance companies. For 1951 this adjust- 
ment, before multiplication, aggregates $18,107,000, 
of which $18,013,000 is reported on returns with balance 
sheets. 

Under prior law the normal tax and surtax net 
incomes of a life insurance company were decreased by 
a reserve and other policy liability credit, equal to a 
flat proportion of such net incomes. After adjustment 
for certain non-life insurance reserves, where required, 
tax was imposed at the regular corporate rates. 

The 1951 law makes no change in the computation 
of deductions used in determining the excess profits 
net income of a life insurance company, and the credit 
ratio used in determining the reserve and other policy 
liability credit is 0.87. The regular corporate excess 
profits tax rates are imposed. 

(6) Other promsions. — The percentage depletion rate 
for coal is raised from 5 to 10 percent and the list of 
minerals to which percentage depletion is available is 
expanded. The list of minerals and the applicable 
rates are shown in section 114 (b) (4) of the Internal 
Revenue Code. These changes are effective for taxable 
years beginning after December 31, 1950. 

Beginning January 1, 1951, mining corporations are 
allowed to charge to expense certain exploration costs, 
not to exceed $75,000 per year, and certain development 
costs of mines. These costs were formerly treated as 
capital expenditures. 

The ceiling tax rate on long-term capital gains was 
made applicable to (a) coal royalties received as a result 
of the disposal of coal owned by the taxpayer for more 
than 6 months; (b) gain from the sale of livestock 
(except poultry) held for 12 months or more for draft, 
breeding, or dairy purposes; and (c) gains attributable 
to an unharvested crop growing on land which is sold. 



DESCRIPTION OF SAMPLE AND LIMITATIONS OF 
DATA 

A probability sample is used for the first time as the 
basis of data tabulated from 1951 corporation income 
tax returns. Heretofore, annual tabulations have been 
derived from all corporation returns filed. The intro- 
duction of sampling provides reliable estimates of data 
from these returns without experiencing the cost and 
delay of tabulating all returns. 

Nature of sample. — The sample consisted of about 
285,000 returns selected from a popidation of 687,310 
corporate returns. The design involved simple strati- 
fication of the population into two parts. One stratum 



CORPORATION INCOME TAX RETURNS FOR 1951 



included returns which required 100 percent representa- 
tion; the other used a 10 percent sampling ratio. 

The 100 percent area, accounting for 240,310 returns, 
included the following kinds of returns, not mutually 
exclusive : 

Returns of corporations by size: 

With assets of $250,000 or more 
With net income or deficit of $2.5,000 or more 
Returns in 141 minor industry groups (indicated by an 
asterisli (*) in tables 2 and 2- A), and in the following 
major industry groups: 
Forestry 
Fishery 
Metal mining 
Anthracite mining 
Nonmetallic mining and quarrying 
Tobacco manufactures 
Textile-mill products 
Paper and allied products 
Chemicals and allied products 
Petroleum and coal products 
Rubber products 
Leather and products 
Stone, clay, and glass products 
Primary metal industries 
Electrical machinery and equipment 
Transportation equipment, except motor vehicles 
Motor vehicles and equipment, except electrical 
Ordnance and accessories 
Scientific instruments; photographic equipment; 

watches, clocks 
Electric and gas utilities 
Other public utilities 
Insurance carriers 
Returns from the following States and Territories: 
Alaska New Hampshire 

Arizona New Mexico 

Arkansas North Dakota 

Delaware South Dakota 

Hawaii Utah 

Idaho Vermont 

Nevada Wyoming 

Returns from the following types of corporations: 

Consolidated returns for affiliated groups of corpora- 
tions 
lyife insurance companies. Form 1120L 
Mutual insurance companies, Form 1120M 
Regulated investment companies 
Western Hemisphere trade corporations 
Returns with following characteristics: 
With excess profits schedules 

With a deduction for contributions to pension plans 
With a credit claimed for foreign taxes paid 

The 10 percent area represented a stratified sample 
of 44,700 returns with assets under $250,000. This 
area was segregated into 164 strata representing 82 
three-digit industry groups by taxable and nontaxable 
returns. The stratification permitted accurate counts 
to be taken for these types of returns. No control was 
maintained by assets classes within the sampling area.' 

Sampling variability .—There, is little sampling var- 
iation in the totals of items in this volume because of 
the inclusion of large numbere of returns and entire 

' For a detailed explanation of the type of sampling procedures employed, see 
A. C. Rosander, et al., "Sampling 1949 Corporation Income Tax Returns," Journal 
of the American Statistical Association, June 1951. pp. 233-241. 



classes of returns which received 100 percent coverage, 
which in themselves are not subject to sampling vari- 
ability. For example, 95 percent or more of the values 
of total assets, total net income, and total tax liabilities 
are tabulated from corporation returns receiving 100 
percent coverage. 

The maximum sampling variabilities to be expected 
for estimates within size classes and industry groups 
which were sampled are as follows : 

Percentage 

Estimates of major items: variation 

By assets classes ±5 

By net income classes +7 

By no net income classes +15 

Income or deficit by major industrial groups. . ±30 

Stated otherwise, the reliabilitj" study of an item, say 
by a sampled assets class, reveals that, on the average, 
the chances are about 19 in 20 that the results of a 
complete tabulation of corporate taxpayers would 
not differ from the sample results by more than plus 
or minus 5 percentage points. 

Sampling variabilities of estimates of selected items 
within an illustrative minor industry group, "Special 
industry machinery manufacturing," are shown below 
as plus or minus percentages of the actual values. 

Percentage variation 

Returns Returns 
witti net wilti no net 
income income 

Number of returns ±3 ±6 

Gross sales ±2 ±11 

Gross receipts ±2 ±77 

Compensation of officers ±5 ±19 

Net income or deficit ±1 ±9 

Tax liability ±1 

Total assets ±1 ±" 

Thus, for "gross receipts" within this indtistry 
group, maximum variability ranges from a small ±2 
percent for corporations with net income to a large 
±77 percent for those with no net income. Generally, 
the sampling reliability of a specific characteristic 
depends upon rarity of occurrence of the characteristic, 
its variability, and size of the sample itself. 

The total numbers of returns shown for each of the 
82 industries in the sampled area are not subject to 
sample variability. A breakdown of the number of 
returns within each of these industries is, however, 
subject to this type of variation as shown in the illus- 
tration above. In such breakdowns when the number 
of returns amount to only 100, it is subject to ±50 
percent variation. In those relatively few instances 
where frequencies are very small and reflect more 
than ±100 percent sampling error, such data are not 
published. 

It should be noted that data for many items are 
derived from returns in both the sample area and the 
100-percent area. No simple table of percentage 
variabilities can be derived for these items since 
variability is determined not only by the factors listed 
above but by the proportion of an item figure origi- 
nating in each of the two areas. 



CORPORATION INCOME TAX RETURNS FOR 1951 



Other limitations of data. — In addition to sampling 
variation, the data are subject to limitations resiiltinfi; 
from underreporting and nonreporting, poi)ulation 
coverage, sample selection, and data processing. 
Reporting biases and undercoverage are more serious 
errors than those associated with selection of sample 
and processing operations; the latter are more easily 
controlled. There is no simple method for controlling 
nonsampling bias comparable to that for controlling 
random variability. 

A very substantial number of corporations, partic- 
ularly large and medium sized, engage extensively 
in activities generally recognized to be in two or more 
industries. On the other hand, in classifying corpora- 
tions by industrial groups, the entire experience of 
each corporation is shown in the single class which 
accounts for the largest percent of gross sales or gross 
receipts from operations. Consequently, statistics 
shown for industrial classes include data which do not 
relate to the industry indicated, but rather reflect 
other activities of corporations whose principal business 
was reported to be in the industry shown. 

Use of tabulations is also limited by changes in tax 
laws which adversely aff"ect year-to-year comparability 
and historical trend analysis. 

CLASSIFICATIONS AND DESCRIPTION OF TABLES 

Data are shown for the returns of active corporations 

in aggregate, and segregated by one or more of the 

following classifications: Returns with net income and 

returns with no net income; States and Territories; 

hidustrial divisions and groups; returns with balance 

sheets and returns with no balance sheets; consolidated 

returns; total assets classes; net income and deficit 

classes; type of tax liability; and returns with excess 

profits net income over $25,000. Returns with excess 

profits net income over $25,000 are further segregated 

by method of excess profits credit computation, and 

separate tabulations are provided showing returns 

involving special rules for the excess profits credit 

computation, returns in which relief provisions are 

employed, and returns with excess profits tax limited 

under the provisions of section 430(a)(2) or 430(e) 

of the Code. There are also separate tabulations for 

fiscal year returns, part year returns, returns reporting 

receipts from dividends and interest on Government 

obligations, returns reporting payment of dividends, 

corporations reporting a credit for income taxes paid 

to a foreign country or a United States possession, and 

corporations classed as Western Hemisphere trade 

corporations. 

Returns of inactive corporations are not included 
in the tabulations since they do not show items of 
income and deductions. Such returns are filed in 
accordance with the regulation that a corporation 
having an existence during any portion of a taxable 
year is required to make a return. Unlike the 1950 
report the number of returns filed by inactive corpora- 



tions is not included in the total number of returns 
distributed by States and Territories in table 1, and 
by major and minor industrial groups in table 2. The 
number of inactive returns filed for 1951 is shown in 
the summary data, page 1, and the number filed on 
a fiscal year basis appears in tabic C, page 18. 

The classifications are described in the following 
paragraphs, which also enumerate the items tabulated. 
These items are described by footnotes as indicated 
on each table. 

Returnfi with net income and returns with no net 
income. — This classification is bascvd on the amount 
of net income or deficit which is the difference between 
the total income and the total deductions as reported 
on the return, exclusive of the net operating loss 
deduction. Returns with total deductions (e.vclusive 
of the net operating loss deduction) equal to or exceed- 
ing total income are classified as returns with no net 
income. 

States and Territories. — This geographic distribution 
covers the 48 States, the District of Columbia, and 
the Territories of Alaska and Hawaii. 

The data, although tabulated by States and Terri- 
tories in which the returns are filed, do not represent 
what may be called the geographic distribution of 
income. Returns filed in a State may not be a com- 
plete coverage of all corporations whose principal place 
of business is located therein. Conversely, a tabulation 
for a given State may include data from returns of 
corporations having their principal place of business 
in another State. A corporation may file an income 
tax return either in the internal revenue district in 
which it has its principal place of business or in the 
internal revenue district in which it has its principal 
office or agency. There is no way of ascertaining 
from income tax returns the amount of income origi- 
nating in a specific State or the amount of tax paid 
thereon. 

The returns of active corporations are segregated 
geographically in table 1, page 45. For returns with 
net income and returns with no net income, this table 
shows net income or deficit, and dividends paid in cash 
and assets other than the corporation's own stock. For 
returns with net income there are also shown amounts 
of total tax, income tax, and excess profits tax. Unlike 
1950, the returns of inactive corporations are not 
included in the total number of returns for each State 
and Territory. 

Industrial divisions and groups. — The industrial clas- 
sification consists of 9 divisions, 65 major groups, and 
202 minor groups, based, in general, on the Standard 
Industrial Classification, issued by the Division of 
Statistical Standards, Bureau of the Budget, Executive 
Office of the President. Since the Standard Industrial 
Classification is designed on an establishment basis, it 
was necessary to reduce greatly the number of groups 
and to make changes in the contents of the groups in 
order to adapt the Standaixl Classification to the corpo- 



6 



CORPORATION INCOME TAX RETURNS FOR 1951 



ration income tax returns which are filed on an owner- 
ship basis. There is no change in the industrial classifi- 
cation between 1950 and 1951. 

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

In analyzing the data compiled from returns classified 
under the industrial group "Insurance carriers and 
agents," the special provisions of law affecting life 
insurance companies, described on page 3 of this re- 
port, should be noted. It should be noted also that the 
deduction item "Compensation of officers" in tables 
throughout this report excludes the amounts paid to 
officers of life insurance companies which file on Form 
1120L. There is no provision on Form 1120L for 
reporting this item, and it "s not possible to ascertain 
it from the annual statement submitted with the return. 

The total number of returns of active corporations, 
the number of returns with net income, and the number 
of returns with no net income are shown for each of the 
nine industrial divisions in the table below. For re- 
turns with net income, there are also showTi the per- 
cent of the division total, total compiled receipts, net 
income, total tax, income tax, and excess profits tax; for 
returns with no net income there are shown the percent 
of division total, total compiled receipts, and deficit. 

In table 7 the returns are segregated by industrial 
divisions and by net income and deficit classes. For 
returns with net income and returns with no net income 
there are shown the number of returns, net income or 
deficit, and dividends paid in cash and assets other than 
own stock. For returns with net income there are 
also shown the total tax, income tax, and excess profits 
tax. 

The returns are segregated by major industrial groups 
in table 3, which shows, in Part I for all returns and in 
Part II for returns with net income, the amounts of 



itemized receipts and deductions, compiled net profit 
or net loss, net income or deficit, net operating loss 
deduction, income tax, excess profits tax, total tax, 
compiled net profit less total tax, dividends paid in 
cash and assets other than the corporation's own stock, 
and dividends paid in the corporation's own stock. 

Table 4 presents, by major industrial groups, data for 
returns of corporations filing balance sheets and shows, 
in Part I for all returns and in Part II for returns with 
net income, the number of returns, items of assets and 
liabilities as of December 31, 1951, or close of fiscal 
year nearest thereto, itemized receipts and deductions, 
compiled net profit or net loss, net income or deficit, 
net operating loss deduction, income tax, excess profits 
tax, total tax, compiled net profit less total tax, 
dividends paid in cash and assets other than the cor- 
poration's own stock, and dividends paid in the cor- 
poration's own stock. 

Table 6 shows, for returns with balance sheets, by 
total assets classes, in aggregate, and by major industrial 
groups, the number of returns, selected items of assets, 
liabilities, and receipts, compiled net profit or net loss, 
net income or deficit, total tax, and dividends paid in 
cash and assets other than the corporation's own stock. 

A segregation of returns by major and minor in- 
dustrial groups is shown in table 2, for all returns, and 
in table 2-A, for returns with excess profits net income 
over $25,000. Table 2 shows the total number of 
active returns and, for returns with net income and 
returns with no net income, the number of returns, 
total compiled receipts, net income or deficit, and divi- 
dends paid in cash and assets other than the corpora- 
tion's own stock. For returns with net income, there 
are also shown the total tax, income tax, and excess 
profits tax. Unlike 1950, the returns of inactive cor- 
porations are not included in the total number of returns 
for each industry group. Table 2-A is limited to re- 
turns with excess profits net income over $25,000, and 
shows, for returns with excess profits tax liability, the 
number of returns, net income, excess profits net income, 
excess profits credit, unused excess profits credit ad- 



CORPORATION RETURNS, 1951, BY INDUSTRIAL DIVISIONS, FOR RETURNS WITH NET INCOME AND RETURNS WITH NO .VET INCOME: NUM- 
BER OF RETURNS, PERCENTAOES, TOTAL COMPILED RECEIPTS, NET INCOME OR DEFICIT; AND, FOR RETUR.VS WITH NET I.NTCOME: 
TOTAL TAX, INCOME TAX, AND EXCESS PROFITS TAX 



Industrial divisions < 



All industrial divisions 

Agriculture, forestry, and fishery 

Mining and quarrying 

Construction 

Manufacturing 

Public utilities 

Trade 

Finance, insurance, real estate, and 

lessors of real property _ 

Services 

Nature of business not allocable 



Total 
number 

of re- 
turns * 



652, 376 

8,734 

9,036 

29,593 

120,196 

26,828 

216, 309 

177, 832 
68,268 
5,580 



Returns with net income ' 



Number 



439, 047 
5,389 
4,966 
19, 764 
80.877 
17, 189 
150, 670 

125,858 

33,265 

1,069 



Per- 
cent of 
divi- 
sion 
total 



67.3 
61.7 
55.0 
66.8 
67.3 
64.1 
69.7 

70.8 
57.1 
19.2 



Total 
compiled 

receipts ^ 

(Thousand 
dollars) 



479, 243, 451 

2, 192, 596 

8, 462, 731 

12,360,392 

241, 530, 606 

34, 516, 766 

152, 849. 291 

18, 379. 566 

8, 862. 184 

89, 319 



Net 
income ' 



(Thousand 
dollars) 



45, 333, 173 

288, 619 
1,225,061 

652, 506 
25, 492, 126 
4, 785, 134 
5, 919, 667 

6, 187, 604 

768, 450 

14,006 



Taxes 



Total 
tax 

(Thousand 
dollars) 



22, 082, 117 

107, 158 

560, 737 

292,445 

14,163.463 

2, 305, 533 

2, 775, 747 

1,543,189 

329, 074 

4,771 



Income 
tax! 

(Thousand 
dollars) 



19,623,441 

102, 372 

534, 509 

263,796 

12,088,130 

2, 250, 154 

2, 577, 553 

1, 495, 524 

306,806 

4,597 



Excess 

profits 

tax ' 

(Thousand 

dollars) 



2, 458, 676 
4,786 
26,228 
28,649 
2. 075, 333 
55, 379 
198, 194 

47, 665 

22,268 

174 



Returns with no net income * 



213, 329 
3,345 
4.070 
9,829 

39, 319 
9,639 

65, 639 

51,974 
25,003 
4,611 



Per- 
cent of 
divi- 
sion 
total 



32.7 
38.3 
45.0 
33.2 
32.7 
35.9 
30.4 

29.2 
42.9 
80.8 



Total 
compiled 
receipts " 

(Thousand 
dollars) 



37, 795, 732 

274, 787 

1,228,120 

1.879,701 

13,475,918 
1,704.548 

16, 416. 461 

1,977.044 

1,809,810 

29,353 



Deficit ! 



(Thousan< 
dollars) 



1.787, 

29, 70^ 
104,990 

93,128 
630, 291 

99,193 
426, 233 

254,660 
135,793 
13, 593 



For footnotes, see pp. 31-32. For extent to which data are estimated, see pp. 3-5. 



CORPORATION INCOME TAX RETURNS FOR 1951 



justment, adjusted excess profits net income, total tax, 
income tax, and excess profits tax. For returns with 
no excess profits tax liability there are shown the 
number of returns, excess profits net income, excess 
profits credit, and the unused excess profits credit 
adjustment. Excluded from this tabulation are a neg- 
ligible number of returns showing a deficit amount of 
net income but showing excess profits net income of 
$25,000 and over with no excess profits tax liability. 

A frequency distribution by major industrial groups 
is shown for returns with excess profits net income over 
$25,000 and with average base period net income com- 
puted on the basis of an industry rate of return in table 
F, page 20. Returns showing a foreign tax credit and 
returns filed by Western Hemisphere trade corporations 
are also classified by major industrial groups for data 
shown in tables J and M, pages 23-24 and 27-29, 
respectively. 

Returns with balance sheets and returns with no 
balance sheets. — Returns with balance sheets include 
only those with apparently complete balance sheet 
data; returns with no balance sheets include those on 
which the balance sheet data are entirely lacking and 
those with fragmentary data. The table at the right 
shows in aggregate and for returns with balance sheets 
and returns with no balance sheets the items of receipts 
and deductions, compiled net profit or net loss, net 
income or deficit, net operating loss deduction, income 
tax, excess profits tax, total tax, compiled net profit 
less total tax, dividends paid in cash and assets other 
than own stock, and dividends paid in the corporation's 
own stock. 

The number of active returns and the number and 
percent with balance sheets, for returns with net income 
and for returns with no net income, are shown by net 
income and deficit classes in table A, page 18. 

The returns with balance sheets are classified by 
major industrial groups in table 4, pages 78-97, and by 
total assets classes in table 5, pages 1 18-121 . Each table 
shows, in Part I for all returns and in Part II for returns 
with net income, the number of returns, items of assets 
and liabilities, compiled receipts and compiled deduc- 
tions, compiled net profit or net loss, net income or 
deficit, net operating loss deduction, income tax, excess 
profits tax, total tax, compiled net profit less total tax, 
dividends paid in cash and assets other than the 
corporation's own stock, and dividends paid in the 
corporation's own stock. 

Consolidated returns. — A consolidated return is filed 
for a group of affiliated corporations and is based on 
the principle of levying the tax on the combined net 
income of two or more integrated concerns. 

An affiliated group of corporations which may file a 
consolidated return for income and excess profits tax 
purposes is defined by section 141(d) of the Internal 
Revenue Code as one or more chains of includible 
corporations connected through stock ownership with 
a common parent corporation which is an includible 



CORPORATION RETURNS, Iflll, IN AOQREOATE, AND FOR RKTURNS 
WITU HALANCE .SHEETS AND RETURNS WITH NO BALANCE 
SHEETS: NUMBER OF RETURNS, COMPILED RECEIPTS, COM- 
PILED DEDUCTIONS, COMPILED NET PROFIT OR NET LOSS, 
NET INCOME OR DEFICIT, NET OPERATING LOS.S DEDUCTION, 
INCOME TAX, EXCESS PROFITS TAX, TOTAL TAX, COMPILED 
NET PROFIT LESS TOTAL TAX, AND DIVIDENDS PAID BY TYPE 
OF DIVIDEND 



Number of returns '.. 



17 
IS 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 

31 

32 

33 

34 

35 
36 
37 
38 

39 

40 

41 
42 



Receipts: 

Gross sales ^ 

Gross receipts from operations * . . 

Interest on Government obliga- 
tions (less araortizable bond 
premium): 

Wholly taxable* 

Subject to surtax only '° 

Wholly tax-exempt " 

Other interest - 

Rents '2 

Royalties " .- 

Excess of net short-term capital 
gain over net long-term capital 
loss." 

Excess of net long-term capital 
gain over net short-term capital 
loss." 

Net gain, sales other than capital 
assets.'* 

Dividends, domestic corpora- 
tions."* 

Dividends, foreign corporations " 

Other receipts '8 



Agfcregatn 



652, 376 



Returns 
with 

balance 
sheets 



596, 385 



Returns 
with no 
balance 
sheets 



55,991 



(Thousand doUart) 



421,922,320 
75,280,590 



1, 548, 730 

148,660 

253.936 

5,271,531 

4, 037, 703 

501.370 

32, 171 



1, 390, 444 

466, 801 

2, 377, 332 

629, 496 
3,178,099 



Total compiled receipts ' 

Deductions: 

Cost of goods sold '» 

Cost of operations " - . 

Compensation of officers 

Rent paid on business property. . 

Repairs!" 

Bad debts 

Interest paid. --■ 

Taxes paid " --. 

Contributions or gifts ".. - . . 

Depreciation - 

Depletion - - - 

Amortization ^.- - 

Advertising - - 

Amounts contributed under pen- 
sion plans, etc." 
Net loss, sales other than capital 

assets.'* 
Other deductions 2* - 



517, 039, 183 



323, 440, 634 

43, 110, 331 

8, 122, 046 

4,221.806 

4, 731, 304 

756, 665 

3, 700, 510 

11,030,835 

343, 039 

8, 829, 043 

2, 085, 066 

291, 867 

4, 652, 880 

2, 326, 944 

283,648 

65, 413, 139 



418, 055, 630 
74,317,182 



1, 635, 241 

147,844 

252,684 

6, 228. 735 

3. 910, 669 

481, 153 

31,009 



1, 331, 387 

446,072 

2,351,045 

628,297 
3, 132, 487 



511,849,436 



Total compiled deductions. 



473, 239, 667 



Compiled net profit or net loss (16 less 
33) 

Net income or deficit ' (34 less 6) 

Net operating loss deduction * - . 

Income tax 2 

Excess profits tax ^ 



Total tax. 



Compiled net profit less total tax (34 

less 39). 
Dividends paid: " 

Cash and assets other than own 

stock.2' 
Corporation*s own stock 



320, 462. 406 
42, 584, 187 

7, 979, 330 
4, 160, 778 
4, 683, 013 

744, 062 

3, 646, 058 
10, 904, 104 

340, 619 

8, 732, 993 
2, 065, 815 

290,601 

4, 513, 406 
2, 318, 636 

257, 758 

54, 670, 252 



468, 354, 008 



43, 799, 526 

43, 545, 690 

402, 317 

19, 623, 441 

2, 458, 676 



22,082,117 



21,717,409 

11, 299, 460 
1,429,162 



43, 495, 427 

43, 242, 743 

387,630 

19, 460. 465 

2,441,644 



21, 902, 009 



21, 593, 418 

11,218,886 
1, 425, 396 



3, 866, 690 
963, 408 



13,489 

816 

1,2,';2 

42, 796 

127,034 

20,217 

1,162 



69, 057 

20, 729 

20,287 

1,199 
45, 612 



5, 189, 748 



2, 978, 228 

626. 144 

142, 716 

61,028 

48,291 

12,613 

54. 4.52 

126, 731 

2,420 

96,050 

19, 251 

1,266 

39, 474 

8,308 

25,890 

742, 887 



4,885,649 



304, 099 

302, 847 
14,687 

162, 976 
17, 132 



180, 108 



123,991 

80, 674 
3,767 



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 



For footnotes, see pp. 31-32. For extent to which data are estimated, sec pp. 3-S. 

corporation if (1) stock possessing at least 95 percent 
of the voting power of all classes of stock and at least 
95 percent of each class of the nonvoting stock of each 
of the includible corporations (except the common 
parent corporation) is owned directly by one or more 
of the other includible corporations; and (2) the com- 
mon parent corporation owns directly stock possessing 
at least 95 percent of the voting power of all classes of 
stock and at least 95 percent of each class of the non- 
voting stock of at least one of the other includible 
corporations. 



8 



CORPORATION INCOME TAX RETURNS FOR 1951 



The number of consolidated returns and the number 
of subsidiaries included therein, for the years 1951 and 
1950, are shown by industrial divisions in the following 
table. 



CONSOLIDATED =8 CORPORATION RETURNS, 1951 AND 1950, BY IN. 
DUSTRIAL DIVISIONS, SHOWING NUMBER OF CONSOLIDATED 
RETURNS AND NUMBER OF SUBSIDIARIES 



Industrial divisions * 



All industrial divisions _ 

Agriculture, forestry, and fishery.,. 

Mining and quarrying... 

Construction 

Manufacturing 

Public utilities 

Trade.- 

Finance, insurance, real estate, 

lessors of real property 

Services _. 

Nature of business not allocable 



and 



Number of con- 
solidated returns ^ 



1.940 
18 
87 
96 
535 
173 
426 

412 
184 



1950 



1.611 

12 

78 

58 

448 

161 

349 

342 

I';? 

6 



Number of sub- 
sidiaries " 



1961 



7,551 

55 

253 

255 

1.932 

1.066 

1,379 

1,423 

1,176 

12 



6,692 

46 

231 

117 

1.665 

1,110 

1,144 

1,305 

1,065 

9 



For footnotes, see pp. 31-32. Data not subject to sampliiig variability since 
all these returns were tabulated. 

Data from consolidated returns are shown in detail 
in tables 4-A and 5-A, pages 98-117 and 122-125, 
respectively. Table 4-A includes all active consoli- 
dated returns, while table 5-A includes only the con- 
solidated returns with balance sheets. The consolidated 
returns are included in all tabulations in this report. 

A synopsis of the Federal tax laws under which con- 
solidated returns were filed for the years 1944 through 
1951 appears on page 200. 

Total assets classes. — The returns with balance sheets 
are segregated into 10 classes by size of total assets as 
of December 31, 1951, or close of fiscal year nearest 
thereto. The total assets classes are based on the net 
amount of total assets, after reserves for depreciation, 
depletion, amortization, and bad debts. 

The returns with balance sheets are segregated by 
total assets classes in table 5, pages 118-121, which 
shows, in Part I for all returns and in Part II for returns 
with net income, the number of returns, assets and 
liabilities, compiled receipts, compiled deductions, com- 
piled net profit or net loss, net income or deficit, net 
operating loss deduction, income tax, excess profits tax, 
total tax, compiled net profit less total tax, dividends 
paid in cash and assets other than the corporation's 
own stock, and dividends paid in the corporation's own 
stock. 

Table 6 shows, for returns with balance sheets, by 
total assets classes, in aggregate, and by major indus- 
trial groups, the number of returns, selected assets and 
liabilities, selected receipts, compiled net profit or net 
loss, net income or deficit, total tax, and dividends 
paid, excluding dividends paid in the corporation's own 
stock and liquidating dividends. 

Returns showing a foreign tax credit and returns 
filed by Western Hemisphere trade corporations are 
segregated by size of total assets in tables I and L, 
pages 22 and 26, respectively. 

Net income and deficit classes. — The returns are segre- 
gated into 17 classes by size of the net income or deficit 



for the current year. This classiification is based on 
the amount of net income or deficit which is the dif- 
ference between the total income and the total deduc- 
tions as reported on the return, exclusive of the net 
operating loss deduction. 

Table A, page 18, shows, by net income and deficit 
classes, the number of returns, number of balance sheets, 
and percent of returns with balance sheets, for returns 
with net income and for returns with no net income. 
Fiscal year returns of corporations by net income and 
deficit classes are shown in table C, page 18. 

The data in tables 7, 8, 8-A, 9, and 10 also are 
segregated by size of net income or deficit. Table 7, 
pages 152-154, shows number of returns of active corpo- 
rations with net income and with no net income and 
selected items by the nine industrial divisions. Table 
8, pages 155-156, shows number of returns, net income, 
and taxes by type of tax liabOity. Table 8-A, pages 
157-159, shows, for returns with excess profits net in- 
come over $25,000, by method of excess profits credit 
computation, for returns with excess profits tax liability 
and returns with no excess profits tax liability, the 
number of returns, excess profits net income, excess 
profits credit, and unused excess profits credit adjust- 
ment. For returns with excess profits tax liability 
there are also shown the net income, adjusted excess 
profits net income, total tax, income tax, and excess 
profits tax. Excluded from this tabulation are a 
negligible number of returns showing a deficit amount 
of net income but showing excess profits net income of 
$25,000 and over with no excess profits tax liability. 
Table 9, page 160, shows the total number of returns of 
active corporations with net income and with no net 
income, the number of returns with dividends received, 
and amount of dividends received from domestic cor- 
porations and from foreign corporations; also the num- 
ber of returns with interest received on Government 
obligations and amount of interest by type of interest 
received, i. e., the amount wholly taxable, the amount 
subject to surtax only, and the amount wholly tax- 
exempt. Table 10, page 161, shows the total number 
of active returns with net income and with no net 
income, the number of returns with dividends paid, and 
amount, by type of dividend, i. e., cash and assets other 
than the corporation's own stock, and the corporation's 
own stock. 

A distribution by net income and deficit classes is 
presented in table K for returns showing a foreign tax 
credit and in table N for returns filed by Western Hemi- 
sphere trade corporations in the tabulations of selected 
data from these returns on pages 25 and 30. 

Type of tax liability. — The taxable returns are classi- 
fied according to those which report only income tax 
liability and those which report both income tax and 
excess profits tax liability. The returns are further 
classified by those which report income tax at the alter- 
native tax rates provided for corporations with net long- 
term capital gain in excess of net short-term capital loss. 



CORPORATION INCOME TAX RETURNS FOR 1951 



The '.lata obtained by means of tliese classifications 
are sliown in table 8, padres 155-156, Part I of which 
deals with all returns and Part II with leturns showing 
tax computed untler the alternative method. In Part I, 
all taxal)lc returns are segregated according to whether 
the corporation reports (1) income tax only or (2) 
income tax and excess profits tax. In Part II, the 
returns on which the tax is computed under the alter- 
native metho.-l are similarly segregated by type of tax 
liability. 

In Part I, for taxable returns, there are shown, by 
type of tax liability and by net income classes, the 
number of returns, net income, and each tax applicable; 
for nontaxable returns with net income, this table 
shows by net income classes, the number of returns and 
net income; and for returns with no net income, by 
deficit classes, the number of returns and deficit. The 
total number of returns with no net income (in Part I) 
includes the returns of inactive corporations. 

In Part II, for returns on which the tax is computed 
under the alternative method, there are shown, by type 
of tax liability and by net income classes, the number of 
returns, net income, excess of net long-term capital gain 
over net short-term capital loss, income tax (if alter- 
native method had not been used), and each tax 
applicable. Unlike prior years, data for returns with 
net income under $5,000 are tabulated by separate 
income classes. Under the provisions of the Revenue 
Act of 1951 the minimum regular tax rate for these 
returns is raised from 23 percent (for the calendar year 
1950) to 28^^ percent (for the calendar year 1951), 
and for fiscal year returns, the minimum regular rate 
of 25 percent, effective for the period July 1, 1950, 
through March 31, 1951, is raised to 30 percent, effec- 
tive April 1, 1951. The alternative tax thus becomes 
fully effective at all income levels since the maximum 
tax of 25 percent on net long-term capital gains is 
retained for the calendar year 1951 and fiscal years 
beginning before April 1, 1951. For taxable years 
beginning after March 31, 1951, the maximum capital 
gains tax is raised to 26 percent. 

Excess profits net income over $25,000. — The excess 
profits net income is obtained from the net income by 
making certain adjustments consisting principally of the 
exclusion of capital gains and losses, both long- and 
short-term, and dividends received from foreign and 
domestic corporations. (For specific adjustments in 
arriving at the excess profits net income, see facsimile of 
Schedule EP (Form 1120), page 217.) The excess 
profits net income is the base against which the excess 
profits credit is applied in arriving at the amount sub- 
ject to the excess profits tax. The provision of a $25,000 
minimum credit makes the excess profits tax ineffective 
for returns on which the net income after adjustment is 
under $25,000. 

Table 2a, pages 52-57, shows for returns with excess 
profits net income over $25,000, by major industrial 
groups and minor industrial groups, and by returns with 



excess profits tax liability and returns with no excess 
profits tax liability, the number of returns, excess profits 
net income, excess profits credit, and unused excess 
profits credit adjustment. For returns with excess 
profits tax liability there are also shown the net income, 
the adjusted excess profits net income, total tax, income 
tax, and excess profits tax. 

Method oj excess profits credit computation. — The ex- 
cess profits credit is the rule, established by law, for 
determining that portion of the corporation's net in- 
come, if any, which is subject to the excess profits tax. 
A domestic corporation (other than certain regulated 
public utilities) may compute its excess profits credit 
under the income method or under the invested capital 
method, whichever results in the lesser amount of ex- 
cess profits tax. The income credit method is based 
primarily on the corporation's income experience during 
the 4 base period years (1946-49), while the credit 
based on invested capital allows designated rates of 
return on the amount of the corporation's invested 
capital. These two methods as well as alternative 
methods are described in the following paragrapljs: 

Income Method: 

The excess profits credit based on income is, in gen- 
eral, tiie sura of specified percentages of (a) the average 
base period net income, (b) the base period capital ad- 
dition, and (c) the capital addition for the taxable year. 
These percentages are: 

(a) For the calendar year 1951, 84 percent of the 
average base period net income. For other taxable 
years ending after June 30, 1951, 85 percent for 
the period July 1, 1950, through June 30, 1951, 
and beginning July 1, 1951, 83 percent. For tax- 
able years beginning before and ending after June 
30, 1951, other than the calendar year, the amount 
used is the sum of prorated portions of 85 percent 
and 83 percent of the average base period net in- 
come, determined according to the number of days 
in the taxable year before July 1, 1951, and the 
number of days after June 30, 1951, respectively; 
plus, 

(b) Twelve percent of the amount of the base 
period capital addition; plus, 

(c) Twelve percent of the net capital addition 
(or minus 12 percent of the net capital reduction) 
for the taxable year. 

Three principal rules are provided by the Code for 
determining the average base period net income used 
as the credit base of the income method. These rules 
are described below. Special provisions affecting the 
computation of the base period net income of certain 
classes of taxpayers are shown on pages 11-12. 

(1) General average. — The general average base pe- 
riod net income is determined by averaging the excess 
profits net income for the three years of the base period, 
selected under prescribed rules, which produce the 
highest base period net income. When the general 



10 



CORPORATION INCOME TAX RETURNS FOR 1951 



average base period net income is used in determining 
the credit, the percentage allowances for capital addi- 
tions shown in (b) and (c) above are fully effective. 

(2) Alternative based on growth. — An alternative 
method of determining the average base period net 
income is provided for corporations whose growth is 
evidenced by the meeting of certain tests with respect to 
increases in gross receipts, payroll, or sales involving a 
product not generally available before January 1, 1946. 
This alternative rule may be used only by corporations 
commencing business before the end of their base pe- 
riod, and, if evidence of growth is based on increased 
gross receipts or payroll, the rule is available only to 
corporations having $20,000,000 or less total assets on 
the first day of their base period. 

The average base period net income of a growing 
corporation may be determined on the basis of the 
average excess profits net income of the last 12 months 
of the base period, or the last 24 months of the base 
period, or on the weighted average for the 12 months 
ended June 30, 1950, whichever is the highest. In lieu 
of the 12 consecutive months ended June 30, 1950, cor- 
porations whose growth is evidenced by increased sales 
involving a product not generally available before 1946 
and whose excess profits net income for the calendar 
year 1949 does not exceed 25 percent of such income 
for 1948 may substitute the last 6 months of the calen- 
dar year 1948 for the last 6 months of the calendar 
year 1949. 

In computing the excess profits credit, taxpayers 
using the alternative average base period net income 
based on growth may not use the credit for base period 
capital addition ((b) above). However, the credit for 
net capital addition during the taxable year ((c) above) 
is effective. 

(3) Industry rate of return. — An average base period 
net income determined by use of an industry rate of re- 
turn, in lieu of the taxpayer's own experience, for all or 
part of the base period, may be used by the following 
categories of taxpayers: 

(a) A corporation commencing business after the begin- 
ning of its base period; 

(b) A corporation experiencing certain types of abnor- 
malities during its base period; 

(c) A corporation making a substantial change in prod- 
ucts or services during the last 3 years of its base period; 

(d) A corporation making a substantial increase in its 
capacity for production or operation during the last 3 years 
of its base period ; and 

(e) A corporation which for its base period was a mem- 
ber of a depressed industry subgroup. 

A corporation adjusting only one of its 3 best years 
uses the rate of return for the industry to which is 
attributable the largest amount of its gross receipts in 
that year. A corporation using the industry rate of 
return for the entire base period uses the rate for the 
industry accounting for the largest amount of the corpo- 
ration's gross receipts in the appropriate period. The 
industry rates of return and the adjusted rates for 



depressed industry subgroups are shown on pages 244- 
245 and 246, respectively, facsimile of Instructions for 
Schedule EP (Form 1120). 

If the average base period net income is computed 
under any of the provisions relating to use of the in- 
dustry rate of return, no credit for base period capital 
addition is allowed except in certain cases involving 
abnormalities in the base period. However, the 12 
percent credit for net capital addition during the tax- 
able year is, in general, allowable. 

Invested Capital Method: 

The excess profits credit based on invested capital is, 
in general, computed by applying the following rates to 
the amount of invested capital: 

First $5,000,000, 12 percent; 

Next $5,000,000, 10 percent; and 

Over $10,000,000, 8 percent. 
The amount of invested capital used in this computation 
may be based either on assets or on the historical in- 
vested capital as explained below. The alternative 
method provided by the Code for certain regulated 
public utilities is also shown. 

(1) Assets. — Invested capital determined by the 
"assets" method consists generally of the sum of (a) the 
excess at the beginning of the year of total assets over 
total liabilities, (b) 75 percent of the average amount 
of borrowed capital for the year, and (c) the recent loss 
adjustment. The sum thus determined is increased 
by the average amount of money and property paid in 
for stock, or as paid-in surplus, or as a contribution to 
capital during the taxable year and is reduced by dis- 
tributions made during the year which are not out of 
earnings and profits of the current year. An adjust- 
ment is made in the case of a corporation having an 
invested capital of more than $5,000,000 in order that 
capital added after the beginning of its first taxable 
year ending after June 30, 1950, will be included in 
invested capital at the 12 percent rate. 

(2) Historical.- — The "historical" invested capital 
consists, in general, of monej^ and property previously 
paid in for stock, or as paid-in surplus, or as a contri- 
bution to capital, plus the accumulated earnings and 
profits of the corporation as of the beginning of the 
taxable year, plus 75 percent of the average daily bor- 
rowed capital. 

(3) Alternative excess profits credit of regulated public 
utilities. — -This credit, in general, consists of the amount 
of the corporation's normal tax and surtax plus an 
amount determined as follows: (a) By computing 6 
percent or 7 percent (depending upon the type of utility) 
of the sum of the adjusted invested capital and the 
average borrowed capital for the taxable year; (b) by 
reducing the amount determined under (a) by the 
amount of interest on indebtedness included in borrowed 
capital. The amount computed under (a), as reduced 
by (b), is subject to an adjustment for inadmissible 
assets. 



CORPORATION INCOME TAX RETURNS FOR 1951 



11 



Minimum Credit: 

The Code provides a minimum excess profits credit 
of $25,000. When the amount of the credit computed 
under either of the above methods, plus the unused 
excess profits credit adjustment, is less than $25,000, 
the credit may be raised to this amount. 

The distribution of returns with excess profits net 
income over $25,000 by method of excess profits credit 
computation is presented in table 8-A which shows, by 
net income classes and by returns with excess profits 
tax liability and returns with no excess profits tax 
liability, the number of returns, the excess profits 
net income, excess profits credit, and the unused excess 
profits credit adjustment. For returns with excess 
profits tax liability there are also shown the net income, 
adjusted excess profits net income, total tax, income 
tax, and excess profits tax. 

Special rules for excess p/'ofits credit computation. — 
Special rules for the computation of the excess profits 
credit, or the base from which it is derived, are provided 
for certain railroad lessor-lessee corporations, for cor- 
porations undergoing certain reorganizations, ex- 
changes, and liquidations, and corporations making 
certain purchases of property from a liquidating con- 
cern prior to December 1, 1950. Special rules are also 
provided for corporations affected by transition from 
war production and with increased peacetime capac- 
itj', corporations suffering a base period catastrophe, 
corporations affected by consolidation of newspaper 
operations, and corporations engaged in television 
broadcasting. 

Under the provisions of section 434(d) of the Code, if 
substantially all of the railroad properties of a railroad 
corporation have been leased to one or more other rail- 
road corporations, prior to December 1, 1950, each 
lease being for a term of more than 20 years, and one or 
more of the lessee railroads being required to pay the 
Federal taxes of the lessor, the excess profits credit of 
each such corporation may be equitably apportioned 
among the lessor and each of the lessee corporations 
required to pay such taxes. 

Corporations affected by reorganizations, exchanges, 
or hquidations during or subsequent to the base period, 
where, in general, gain or loss is not recognized as a re- 
sult of the exchange of assets, may recompute the excess 
profits credit, under the income method, so that the 
acquiring corporation may utilize the business experi- 
ence of a predecessor. For adjustments involved in 
such recomputation, see sections 461-465, I. R. C. 
Rules are also provided for the determination of 
adjusted basis of assets received and the adjustment of 
invested capital in intercorporate exchanges and liqui- 
dations where the invested capital credit method is 
used. See sections 470-472 of the Code. 

In the case of certain taxable acquisitions, occurring 
before December 1, 1950, where substantially all the 
assets of a hquidating concern, or separate business of a 



liquidating concern, are acquired, section 474 provides 
an alternative method of computing the general average 
base period net income of the acquiring corporation so 
that it may utilize the excess profits net income or 
deficit of the purchased enterprise. 

Section 459 provides special rules for four classes of 
corporations. Section 459(a) is limited to corporations 
which are engaged primarily in manufacturing, which 
commenced business before January 1, 1940, and which 
are affected by transition from war production and an 
increase in peacetime capacity. These corporations, 
which must also meet special requirements as to size, 
growth, and income, may use an alternative average 
base period net income based on growth, determined 
from the excess profits net income for the last 6 months 
of 1948 and the weighted excess profits net income for 
the fii-st 6 months of 1950. 

Section 459(b) provides relief for manufacturers who, 
during the last 36 months of the base period suffered a 
catastrophe by fire, storm, explosion, or other casualty 
which made useless a complete plant or plants equalling 
15 percent or more of the adjusted base of all the tax- 
payer's production facilities and caused a substantial 
interruption in production or operation for a period of 
12 months or more. If by the end of the base period 
the facility had been replaced by one of at least equal 
value, either of 2 ways of determining the base period 
net income may be employed: (1) using the general 
average method, the taxpayer may substitute, for each 
month of the year in which the catastrophe occurred, 
an average excess profits net income based on the excess 
profits net income for each month in the base period 
preceding such year; or (2) using the alternative method 
based on growth, the taxpayer may compute an average 
base period net income on the basis of the excess profits 
net income of the last 6 months in 1948 plus the 
weighted excess profits net income of the first 6 months 
in 1950. 

Section 459 (c) establishes rules with respect to certain 
consolidations of mechanical, circulation, advertising, 
and accounting operations of newspaper publishing 
businesses occurring after the close of the first half of 
the base period and before July 1, 1950. In general, 
the consolidation must result in substantial reduction 
in expenses incident to such operations, and the total 
deductions of the taxpayer for the first taxable year 
beginning after the consolidation must not be in excess 
of 80 percent of the average of his total deductions for 
the 2 years immediately preceding the year of consolida- 
tion, or the taxpayer's excess profits net income (deter- 
mined as for the base period) for the first taxable year 
beginning after the consolidation must equal 125 per- 
cent or more of the general average base period net 
income. Where the provisions of this section are 
utilized, the general average base period net income is 
increased by an amount equal, in general, to the excess 
of the average of the expenses incident to the operations 
which were consolidated for the 2 taxable years pre- 



223516 O — 55- 



12 



CORPORATION INCOME TAX RETURNS FOR 1951 



ceding the year of consolidation over such expenses for 
the first taxable year beginning after the consolidation. 

Section 459(d) relates to companies which are en- 
gaged in television broadcasting enterprises begun prior 
to January 1, 1951, and provides for that part of the 
business devoted to television broadcasting an average 
base period net income determined by the industry rate 
of return method, using the rate of return provided for 
the radio industry, and adjusted for certain interest 
paid, or, if the taxpayer was also engaged in the business 
of radio broadcasting, an individual rate of return, 
determined on the basis of the average excess profits 
net income and the average assets of the base period 
of the radio broadcasting portion of the business, may 
be used. An aggregate base period net income is 
obtained by adding to that determined for the television 
broadcasting business a base period net income for other 
business of the taxpayer computed by the general 
average method. 

The number of returns involving these special rules, 
by returns with excess profits tax liability and returns 
with no excess profits tax liability, is shown in table E, 
page 19. 

General relief provisions. — The general relief pro- 
visions with respect to the excess profits tax provide for 
the determination of an average base period net income 
computed, in general, on the basis of an industry rate of 
return, in lieu of the taxpayer's own experience. The 
five types of hardship cases to which the general relief 
provisions apply are: (a) a corporation commencing 
business after the beginning of its base period; (b) a 
corporation experiencing certain types of abnormalities 
during its base period ; (c) a corporation making a sub- 
stantial change in products or services during the last 3 
years of its base period; (d) a corporation making a 
substantial increase in its capacity for production or 
operation during the last 3 years of its base period ; and 
(e) a corporation which for its base period was a member 
of a depressed industry subgroup. The method of 
computing the average base period net income for each 
of these cases is indicated in the facsimile of Schedule 
EP (Form 1120), Schedule EP-5, (A) through (E), 
pages 239-245. For industry rates of return, see the 
facsimile of Instructions for Schedule EP (Form 1120), 
page 239, paragraphs numbered 4 and 5, and Appendix 
A, page 246. 

Table F, page 20, presents a frequency distribution of 
returns with excess profits net income over $25,000, and 
with average base period net income computed on the 
basis of an industry rate of return, by major industrial 
groups and by general relief provision employed, 
separately for returns with excess profits tax liability 
and returns with no excess profits tax liability. 

Special relief provisions. — Data pertaining to certain 
special relief provisions, provided with respect to the 
excess profits tax, are presented in table G, page 21. 
The table shows, for returns with adjusted excess 
profits net income and with excess profits tax adjusted 



under certain relief provisions, by relief provision 
employed, the number of returns, adjusted excess 
profits net income, and excess profits tax. The relief 
provisions are : 

(1) Mutual insurance companies (sec. 430(d), I. R. C). 
— ^For mutual insurance companies other than life or 
marine, whose gross income from interest, dividends, 
rents, and premiums (including deposits and assess- 
ments) is over $75,000 but less than $125,000, the excess 
profits tax is an amount in the same proportion to the 
amount of excess profits tax which would ordinarily 
be due as the excess of such gross income over $75,000 is 
to $50,000. 

(2) Corporations emjaged in mining of strategic min- 
erals (sec. 450, I. R. C). — That portion of the adjusted 
excess profits net income of a domestic corporation 
which is attributable to the mining of certain strategic 
minerals (defined in section 450(b)(1)) within the United 
States is exempt from the excess profits tax.. 

(3) Adjustment in case of position inconsistent with 
prior income tax liability (sec. 452, I. R. C). — -An adjust- 
ment to the excess profits tax is authorized in certain 
cases where the treatment of an item affecting the 
excess profits credit is inconsistent with the erroneous 
treatment of such item for income tax purposes for a 
taxable year ending before June 30, 1950, if correction 
of such error to the income tax for the prior year is 
prevented by law. 

(4) Abnormalities in income in taxable year (sec. 456, 
I. R. C). — An adjustment for abnormalities in income 
for the taxable year may be made to the extent that net 
abnormal income is attributable to other years. Ab- 
normal income may result from claims, awards, judg- 
ments, decrees, or interest thereon; exploration, discov- 
ery, or prospecting extending over a period of more than 
12 months; sale of patents, formulae, or processes de- 
veloped over a period of more than 12 months ; or change 
in method of accounting, if the corporation does not 
usually receive income from such sources. If such in- 
come is usual to the corporation, the excess over 115 
percent of the average amount of gross income of the 
same class for the 4 previous taxable years may be 
considered abnormal. 

(5) Contracts completed under Merchant Marine Act 
(sec. 457, I. R. C.) . — An alternative excess profits tax is 
provided for contractors completing contracts or sub- 
contracts under Merchant Marine Act provisions re- 
quh'ing payment of certain excess profits to the Mari- 
time Board. The alternative tax is the excess of (a) a 
tentative tax computed with the normal-tax net income 
increased by the amount of any such payments made, 
or to be made, over (b) the amount of such payments. 

Excess profits tax limited under the provisions of sees. 
430(a)(2) or 430(e), I. R. C— The excess profits tax is, 
in general, 30 percent of the adjusted excess profits 
net income, but the Code provides for certain limita- 
tions upon the tax. Under section 430(a)(2) the ex- 
cess profits tax for the calendar year 1951 is limited 



CORPORATION INCOME TAX RETURNS FOR 1951 13 

to 17K percent of the excess profits net income. Begin- the provisions appliciihle to the period ending March 31, 

ning April 1, 1951, for years other than the calendar 1951, and tlie other under provisions applicable for the 

yca'i^^ 1951, the limitation becomes 18 percent. The tax period beginning April 1, 1951. The tentative taxes are 

is further limited in the case of a consolidated return then prorated on the l)asis of the number of days in eacli 

by the deduction of the product of the ratio of the excess period and the prorated portions combined to deter- 

proHts net income to the surtax net income times the mine the actual tax liability. 

addition to the surtax (2 percent of the surtax net in- Table H, page 21, shows, for returns with the excess 

come) imposed on an affiliated group of corporations profits tax limitation for new corporations (section 

electing to file a consolidated return. For the period 430(e)) and for returns with the limitation for cor- 

July 1, 1950, through March 31, 1951, the excess profits porations other than new (section 4,30(a)(2)), by net 

tax together with the total normal tax and surtax is income classes, the number of returns, excess profits 

limited to 62 percent of the excess profits net income. net income, adjusted excess profits net income, and 

In the case of certain taxpayers who commenced excess profits tax. 

business after July 1, 1945, and whose fifth taxable year Fincal year returns.— Y\sc&\ year returns are those 

ends after June 30, 1950, section 430(e) provides an filed by corporations with an income year other than 

additional limitation, applicable during the first 5 years the calendar year. Returns of corporations with fiscal 

of taxpayer's existence. Under this section the tax, years ending in the period July 1951 through June 19.52 

which is based on the excess profits net income, is the are included in the tabulations throughout this report, 

sum of (1) an amount computed on the first $300,000, Data for fiscal year returns are presented separately 

plus (2) the amount computed on any excess over in tables B and C, page 18. The tax rates applicable 

$300,000, using the rates shown below. to fiscal year returns and the proration of tax for 

(1) First $300,000.— Tux is computed on the returns beginning before and ending after April 1, 
first $300,000 of the excess profits net income at 1951, are discussed on page 2. 

one of the following rates, depending on the tax- Table B, on page 18, shows, by month m which the 

able vear of the taxpaver, the first taxable vear fiscal year ended, the total number of fiscal year returns 

being the vear of commencement of business. filed by active corporations, and, for fiscal year returns 

with net income, the number, net income, income tax, 

Percent ^^^^ excess profits tax. For fiscal year returns of 

First taxable year 5 corporations with no net income, the number and 

Second taxable year 5 amount of deficit are shown. The number of fiscal 

Third taxable year 8 year returns filed by inactive corporations (those 

Fourth taxable year 11 reporting no item of income or deduction) which have 

Fifth taxable year 14 in previous years been included in the total number of 

.o^ c (^Qnnnnn ^u fi+ <■ returns in the distribution by month in which the 

(2) Excess over $300,000. — 1 he excess profits net , , , • i i , ■ ^i ■ ^ ui f ,r,-i 

<• conn nan- f 1 f ♦ I <• u fiscal year ended are not included m this table tor 19ol . 

income in excess of $300,000 is taxed at the lollow- •' . , , . . r u ^ 

, ,- ^, ■ , iL u As in previous years, the total number of such returns 

ing rates, depending on the period covered by tlie ^ . , T /-, 

, , . " IS shown in table L. 

p Table C, page 18, presents data by net income and 

_j^ deficit classes for the fiscal year returns filed by active 

Calendar year 1951 _ _ _ . _ _ _ _ _ ^ _ 1 / /4 corporations. For returns with net income, there are 

Other taxable years, effective April 1, , ^i i , * ;„„^„,,^ ir^^^r^i^ tav anri oyppsq 

' ' f • showTi the number, net income, mcome tax, ana excess 

T, ^^^?V," '„-V ," :\y \ ^^ profits tax; and for returns with no net income, the 

Period July 1, 1950, through March 31, ^^^^_^^^^^ ^^^^ ^^^^^^^^^ ^^ ^^^^-^ The number of returns 

15 of inactive corporations is shown in total only. 

In determining the taxable year of the taxpayer for Part year returns. — Part year returns of corporations 

the purpose of the maximum tax on new corporations, are those filed for a period of less than 12 months, and 

the taxpayer is considered to have commenced business represent reorganizations, newly organized businesses, 

at the earliest date on which it or any of certain related liquidations, and changes from calendar year to fiscal 

corporations (described in section 430(e)(2)(B)) com- year basis, or vice versa. Part year returns with the 

menced business. This computation is not allowed new greater part of the income period in 1951 are included 

corporations deriving more than 50 percent of gross in- in the tabulations throughout this report, with the 

come (determined without regard to dividends or gains exceptions of tables B and C, page 18, for fiscal year 

from sale or exchange of capital assets) for the taxable returns. 

year from contracts or subcontracts subject to renegoti- Table D, page 19, shows the total number of part year 

ation. returns filed by active corporations, the number with 

Corporations whose returns are filed for a fiscal year net income, the amounts of net income, income tax, 

beginning before and ending after April 1, 1951, are excess profits tax, and total tax, the number with no 

required to compute two tentative taxes — one under net income and amount of deficit. 



14 



CORPORATION INCOME TAX RETURNS FOR 1951 



Returns reporting receipts from dividends and interest 
on Government obligations. — The number of returns 
and the amount of dividends received from domestic 
and from foreign corporations, and the number of 
returns and the amount of receipts from interest on 
Government obligations, by type of obhgation, is 
shown by net income and deficit classes, in table 9, 
page 160. 

Dividends paid. — The number of returns and amount 
of dividends paid, by type of dividend, for returns with 
net income and returns with no net income, distributed 
by net income and deficit classes, is shown in table 10, 
page 161. 

Income and profits taxes paid to foreign countries or 
possessions of the Lnited States. — The Internal Revenue 
Code provides the following methods for reporting 
income and profits taxes paid or accrued to foreign 
countries or possessions of the United States: 

(1) Under section 131 of the Code such tax may be 
claimed as a credit against the income and excess profits 
taxes payable to the United States. The credit is 
applied first against the income tax and the balance, if 
any, is then applied against the excess profits tax. 
When so reported the following limitations apply: 
The amount of the credit against the income tax in 
respect to the tax paid or accrued to any country can- 
not exceed the same proportion of the tax against 
which such credit is taken, which the corporation's 
normal-tax net income from sources within such country 
bears to its entire normal-tax net income for the same 
taxable year; and the total amount of the credit cannot 
exceed the same proportion of the tax against which 
such credit is taken, which the corporation's normal-tax 
net income from sources without the United States 
bears to its entire normal-tax net income for the same 
taxable year. Dividends received from a foreign cor- 
poration to which the 85 percent credit for dividends 
received is applicable are not considered income from 
sources without the United States. In applying any 
remaining credit against the excess profits tax, the 
amount of the credit cannot exceed the same proportion 
of the tax against which such credit is taken, which the 
corporation's excess profits net income from sources 
within such country bears to its entu-e excess profits 
net income for the same taxable year; and the total 
amount of the credit cannot exceed the same proportion 
of the tax against which such credit is taken, which the 
corporation's excess profits net income from sources 
without the United States bears to its excess profits 
net income for the same taxable year. This method 
is denied to a foreign corporation, a corporation or- 
ganized under the China Trade Act, 1922, and to a 
domestic corporation which is entitled to the benefits 
of section 251 by reason of receiving a large percentage 
of its gross income from sources within a possession of 
the United States. 

(2) Under section 23(c) of the Code, corporations 
which do not elect to have the benefits of section 131 



and corporations which are denied such benefits may 
include the total amount of such taxes in deductions 
from gross income. 

The Revenue Act of 1951 liberalizes the provisions 
under which a domestic corporation may claim a credit 
for taxes paid by a foreign corporation in which it owns 
voting stock and from which it receives dividends. 
The act reduces the requirements of ownership of vot- 
ing stock from a "majority" to 10 percent. Similarly, 
requirements of ownership by such a foreign corpora- 
tion of voting stock of a foreign subsidiary are reduced 
from "all the voting stock (except qualifying shares)" 
to 50 percent. Credit may be claimed only with re- 
spect to taxes attributable to that portion of the profits 
of the foreign corporation or its subsidiary which are 
paid as dividends to the domestic corporation. 

Tables I, J, and K, pages 22-25, present detailed data 
with respect to credit claimed for taxes paid or ac- 
crued to foreign countries or possessions of the United 
States. The tabulations show, for all returns claiming 
a foreign tax credit, the number of returns, net income, 
income and excess profits taxes before foreign tax 
credit, and the credits claimed for foreign taxes paid; 
for returns with statements filed (Form 1118) in sup- 
port of credit claimed for foreign taxes paid there are 
shown the number of returns, net income, normal-tax 
net income other than dividends from foreign sources, 
dividends from foreign sources, income and excess 
profits taxes before foreign tax credit, foreign taxes 
paid and credits claimed for foreign taxes paid. The 
data are distributed in table I by total assets classes; 
in table J by major industrial groups; and in table K 
by net income classes. 

Western Hemisphere trade corporations. — A domestic 
corporation, all of whose business is done in any country 
or countries of North, Central, or South America, or in 
the West Indies, or in Newfoundland is classified as a 
Western Hemisphere trade corporation if (1) 95 percent 
or more of its gross income for the 3 -year period im- 
mediately preceding the close of the taxable year (or 
for such part of that period as the corporation was in 
existence) was derived from sources outside the United 
States; and (2) 90 percent or more of its gross income 
for such period was derived from the active conduct 
of a trade or business. Under the Revenue Act of 1950 
and subsequent acts such corporations are allowed a 
credit against the net income for both normal tax and 
surtax purposes. This credit results in substantially 
the same exemption as that provided for the years 
1942-49 by the Revenue Act of 1942 which made such 
corporations exempt from the surtax. Corporations 
meeting these Western Hemisphere trade requirements 
are exempt from the excess profits tax. 

For the calendar year 1951 the credit allowed against 
the net income of a Western Hemisphere trade corpo- 
ration is equal to 28 percent of its normal-tax net in- 
come. For other taxable years, efi"ective April 1, 1951, 
the credit is 27 percent. For fiscal years begirming in 



CORPORATION INCOME TAX RETURNS FOR 1951 



15 



the period July 1, IQSO, through March 31, 1951, the 
credit is 30 percent prior to April 1, 1951. 

The 2 percent addition to the surtax, imposed on the 
consolidated surtax net income of an affiliated group 
of corporations, is not applicable to that portion of the 
surtax net income attributable to a Western Hemi- 
sphere trade corporation included in the consolidated 
group. 

There are presented in this report three tables show- 
ing selected data from