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Full text of "Statistics of income"

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1956 




Given By 
TT. S. SIJPT. OF DOCITMENTS 



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STATISTICS OF INCOME . . . 1955 



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Individual 

INCOME TAX 



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RETURNS 



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for 1955 












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U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



Statistics of Income / 1955 



Individual 

INCOME TAX 
RETURNS 



for 1955 






^*, 







Pre fared under the direction oj the 
Commissioner oj Internal Revenue 
by the Statistics Division 



U. S. TREASURY DEPARTMENT 



Internal Revenue Service • Publication No. 79 









Boston Public Library 
Superin^"'"'^""* of Documents 

i8 



UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON : 1958 



For sale by the Superintendent of Documents, U. S. Government Printing Office, Washington 25, D. C. - Price 70 cents (paper cover) 



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C. , February 3, 1958. 

SIR: I have the honor to submit the report entitled Statistics of 
Income — 1955, Individual Income Tax Returns for 1955. This is the 

fortieth consecutive year for which the Statistics of Income Series of 

reports has been published. This report was compiled in accordance 
with the provisions of section 6108 of the Internal Revenue Code of 
1954 which requires the annual preparation and publication of statis- 
tics reasonably available with respect to the operation of the Federal 
income tax laws. Since the inception of this annual publication, these 
statistics have been widely used, not only with respect to the opera- 
tion and administration of the income tax lawe, but also as benchmarks 
in estimating the national income. 

This volume presents information showing the sources of income, 
exemptions, tax credits, and tax liability reported on all individual 
income tax returns filed for the year 1955. 
Respectfully, 



Russell C. Harrington, 
Commissioner of Internal Revenue. 



Honorable Robert b. Anderson, 
Secretary of the Treasury. 



Ill 



OTHER STATISTICS OF INCOME PUBLICATIONS 

FOR 1955 
Corporations Preliminary Statistics of Income — 1955, Corporation Income Tax Returns for Tax 
Years Ended July 1955-June 1956 

Income statements, balance sheets, tax, dividends paid; classified by major 
industry groups. Historical summary of total compiled receipts, profit or 
loss, taxes, dividends paid by net Income status, 1951-55. (To be published 
in the spring of 1958.) 

Statistics of Income — 1955, Corporation Income Tax Returns for Tax Years Ended 
July 1955-June 1956 

Income statements, balance sheets, dividends paid, tax, tax credit. Classi- 
fications by industry groups, size of net income, size of total assets, ac- 
coxinting periods, and cross classifications by size of net income and size 
of total assets. Special tables on beginning and ending inventories, re- 
turns with foreign tax credits, and Western Hemisphere trade corporations. 
Historical summary 194-6-55. (To be published in the summer of 1958.) 

FOR 1954 

Individuals Statistics of Income — 1954, Individual Income Tax Returns 

Adjusted gross income, taxable income, income and self -employment tax lia- 
bility, sources of income, exemptions, tax credits, itemized nonbusiness 
deductions; classified by size of adjusted gross income. Taxable income by 
taxable income size for applicable tax rates . Selected soxirces of income 
by States and Territories. Historical summary 19-^5-54. (132 pp., 750) 

Corporations Statist ics of Income — 1954, Corporation Income Tax Returns for Tax Years Ended 
July 1954-June 1955 

Income statements, balance sheets, dividends paid, taxes, tax credit. Clas- 
sifications by industry groups, size of net income, size of total assets, 
accoxinting periods, accoxinting and inventory valuation methods. Special 
tables on beginning and ending inventories of manufacturing and trade cor- 
porations, cash dividends paid, corporations filing first returns, returns 
with foreign tax credits, Western Hemisphere trade corporations, personal 
holding companies. Historical summary 19A5-5<i. (226 pp., $1.25) 

Fiduciaries Statistics of Income — 1954, Fiduciary Income Tax Returns 

Total income, taxable income, income tax, soxirces of income, deductions, 
exemptions; classified by size of total income. Selected sources of income 
by States and Territories . Taxable income and income tax by size of taxable 
income. (56 pp., 4^0#) 

Estates Statistics of Income — 1954, Estate Tax Returns 

Gross estate, deductions, net estate, taxes, and tax credits. Classifica- 
tions by size of gross estate, size of net estate before specific exemption. 
Selected estate tax data by States and Territories. (26 pp., 25^) 



FOR 1953 
(Subjects not included for 1955 or 1954) 
Partnerships Statistics of Income — 1953, Partnership Returns 

Partnership receipts, deductions, profit and loss, assets, liabilities. 
Classifications by industry groups, size of ordinary net income or deficit, 
size of total receipts. Frequency of retiims by year of organization, new 
or successor business. Self -employment income and family partnership data. 
(62 pp., A5#) 

Gifts Statistics of Income for 1953, Part 1, Individual Income Tax Returns, Estate 

Tax Returns, Gift Tax Returns 

Total gifts, exclusions, deductions, net gifts, tax. Classifications by 
size of net gifts, size of total gifts plus gift tax, tax status, type of 
property. (138 pp., 75 #) 

Farmers' Statistics of Income — 1953, Farmers' Cooperative Income Tax Returns 

cooperatives Receipts, deductions, net income or deficit, tax, assets, liabilities, 
special deductions and adjustments. Classifications by size of business 
receipts, size of total assets, net income status. States and Territories, 
type of service performed, exemption status. (42 pp., 40^) 

statistics o( Income publications are for sale by the Superintendent of Documents, U.S. Government Printing Office, Washington 25, D.C. 
IV 



CONTENTS 

INDIVIDUAL INCOME TAX RETURNS FOR 1955 

Page 

Comparison of data — Income years 1955 and 1954 3 

Sources of adjusted gross income 3 

Sole proprietorships 4 

Marital status of the taxpayer and personal exemptions 4 

Excludable sick pay '+ 

Dividends received 5_ 

Retirement income 5 

Sources of data and methods of estimation 6 

Returns from which the data were tabulated 6 

Description of the sample and limitations of the data 8 

Explanation of classifications and terms 10 

Classifications of returns 10 

Sources comprising adjusted gross income 12 

Exemptions 13 

Measures of individual income 1"+ 

Tax items 14 

Basic tables, 1955: 

1. Number of returns, adjusted gross income, taxable income, 

and income tax, by adjusted gross income classes and 
classes cumulated 18 

2. Sources of income and loss, by returns with standard or 

itemized deductions 19 

3. Sources of income and loss and total nonbusiness deductions, 

by adjusted gross income classes 20 

<+. Sources of income and loss, exemptions, and tax items — all 
returns, joint returns, and returns of single persons not 
head of household or surviving spouse, by adjusted gross 
income classes 21 

5. Returns with itemized deductions — adjusted gross income, 

total nonbusiness deductions, exemptions, and tax items, 

by adjusted gross income classes 33 

6. Patterns of income by adjusted gross income classes 34 

7. Taxable income, tax credits, and income tax, by taxable 

income classes for applicable tax rates 35 

8. Adjusted gross income, taxable income, income tax, average 

tax, and effective tax rate, by types of income tax and 

by adjusted gross income classes 37 

9. Adjusted gross income, exemptions, taxable income, and in- 

come tax, by marital status of taxpayer, by returns with 
standard or itemized deductions, and by adjusted gross 
income classes 38 

10. Exemptions by marital status of taxpayer and by adjusted 

gross income classes 44- 

11. Capital gains and losses, short- and long-term, and capital 

loss carryover, by adjusted gross income classes.....'... 48 

12. Selected sources of income, adjusted gross income, and in- 

come tax, by States and Territories 50 

13. Adjusted gross income and income tax, by States and 

Territories and by adjusted gross income classes 51 

14. Returns with self -employment tax — adjusted gross income and 

self-employment tax, by adjusted gross income classes ... 55 

15 . Returns with self -employment tax — adjusted gross income and 

self -employment tax, by States and Territories 56 

16 . Sole proprietorships by industrial groups 57 

17. Sole proprietorships by size of total receipts and specified 

industrial groups 58 

18. Sole proprietorships by States and Territories 60 



VI CONTENTS 

Historical tables, 194-6-55: Page 

19. Number of returns by major characteristics, adjusted gross 

Income and deficit, and tax 62 

20. Returns with income tax — number, adjusted gross income, 

income tax, and average tax, by adjusted gross income 

classes 63 

21 . Sources of income by type 6^ 

22. Selected sources of income by adjusted gross Income classes. 65 

23. Itemized deductions by type 67 

24. Returns with adjusted gross income — niimber, adjusted gross 

income, and income tax, by States and Territories 68 



SYNOPSIS OF TAX LAWS 

Income tax : 

A. Requirement for filing retxirn and exemptions 73 

B . Income tax rates 74 

Self-employment tax : 

C . Requirement for filing return and tax rate 75 



FACSIMILES OF TAX RETURNS, 1955 

Form 1040, Individual Income Tax Return 79 

Form 1040A, Individual Income Tax Return HI 



INDEX 
Alphabetical index 115 



Individual 

Income Tax 

Returns 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



Data included in this report were compiled from 
a sample of all individual' income tax returns filed 
for the income year 1955 . The total number of re- 
turns filed for that year is estimated as 58,250,188. 

The provisions of the internal revenue laws relat- 
ing to the individual income tax for 1955 were sub- 
stantially the same as those set forth in the Internal 
Revenue Code for 1954-. The few amendments which 
were enacted for 1955 had a relatively minor effect 
on the data included in this report . 



COMPARISON OF DATA — INCOME YEARS 1955 
AND 1954 

Income statistics compiled from data reported on 
these returns are shown in detail in the tables 
presented in subsequent parts of this report. In 
table A below, the number of returns, income, def- 
icit, and tax reported for 1955 and 1954 are com- 
pared . 



TablB A.— NUMBER OP RETURNS, INC»ME, DEFICIT, AND TAX: 1955 AND 1964 



Items 


1955 


1954 


Increase or 
decrease 


Number or 
amount 


Percent 


All returns: 


58,250,188 

249.429,182 
128,020,111 

898,365 

44,689,065 

229,595,449 
127,889,249 
29,613,722 

13,561,123 

13,129,099 

19,833,733 
130,862 

432,024 

898,865 


56,747,008 

230,235,855 
115,331,301 

1,014,480 

42,633,060 

209,668,830 
115,226,743 
26,665,753 

14,113,943 
13,673,644 

20,567,025 

104,558 

440,304 
1,014,480 


1,50J,180 

19,193,327 
12,688,810 

-115,615 

2,056,005 

19,926,619 
12,662,506 
2,947,969 

-552,325 

-544,545 

-733,292 
26,304 

-3,280 

-115,615 


+;.6 

+8.3 
+11.0 

-11.4 

+4.8 

+9.5 
+11.0 

+11.1 


Adjusted gross income 

thousand dollars.. 
Taxable income.... thousand dollars.. 
Adjusted gross deficit 

thousand dollars.. 

Taxable returns: 


Adjusted gross income 

thousand dollars.. 
Taxable incame.... thousand dollars.. 
Income tax thousand dollars.. 

Nontaxable returns: 


With adjusted gross income: 




Adjusted gross income 

thousand dollars.. 
Taxable income. .thousand dollars.. 
With no adjusted gross income: 


-3.6 

+25..' 


Adjusted gross deficit 

thousand dollars.. 


-11.4 



Adjusted gross income totalled $249. <+ billion on 
57.8 million tax returns filed for 1955. An adjusted 
gross deficit, reported on over 400 thousand returns 
reached nearly $900 million and resulted in a net 
amount of adjusted gross income for the year of 
$248.5 billion, or $19.3 billion more than for 1954. 

Taxable income, the tax base under the 1954 Code, 
rose to $128 billion to exceed the 1954 reported 
amount by nearly $12.7 billion. Taxable income was 
not stated by taxpayers with less than $5,000 ad- 
justed gross income who used the tax table for cal- 
endar year 1955 (see facsimile on page 98) to de- 
termine their tax. It was mechanically computed by 
the Internal Revenue Service for inclusion in the 
tables of this report. Income tax figures displayed 
in the tax table relate to size of adjusted gross 
income rather than to size of taxable income. 



The amount of income tax after credits reported 
on these returns climbed above $29.6 billion, to 
exceed the 1954 total by more than $2.9 billion. 
Taxable returns filed for 1955 numbered 4-4.7 mil- 
lion, an increase of over 2 million from the pre- 
vious year. Counter to the overall rise of more 
than 1.5 million returns filed for 1955, nontaxa- 
ble returns decreased in number by over 0.5 million. 



SOURCES OF ADJUSTED GROSS INCOME 

Income received in the form of salaries and wages 
was the most important source of adjusted gross in- 
come, accounting for $200.7 billion of the $248.5 
billion total reported for 1955. Salaries and wages 
reported for the year exceeded the amount reported 
for 1954 by nearly $15 billion, and was reported as 
a source of income on 1.3 million more returns than 
in 1954. The amount of salaries and wages entering 
into the computation of adjusted gross income is 
exclusive of wages received under applicable wage 
continuation plans for sickness or injury. Table B 
shows the amount of salaries and wages excluded from 
gross income because of the excludable sick pay pro- 
vision of the Code. A further discussion of this 
feature of the law may be found on page 4, \inder 
Excludable Sick Pay. 

Dividends received from corporate stock and in- 
cluded in adjusted gross income reported on Form 
1040 for 1955, totalled $7.9 billion. This amount 
was after the exclusion of $2-49.4 million of divi- 
dends that qualified for the dividend exclusion under 
the Internal Revenue Code of 1954. A more detailed 



Chart l-SOURCES OF ADJUSTED GRDSS INCOME. 1955 



^ Wages Old salaries 



:^ Combined nef profit and nmf loss from business of profession 

^- 





j: 



Combin%d nef pnfit and nef (oss from partnership 



^ Combined ner gain and nef toss from sole of cc^itol assets 
4.8 



Combined nef irtcoitt* and nef los$ from rentt ond royotlie 
3.1 




Billions of dolloi 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



summary of the dividend exclusions claimed for 1955 
is contained in the section headed "Dividends 
Received" on page 5. In all, dividends included in 
adjusted gross income for 1955 surpassed those re- 
ported for 195/h by $800 million. Dividends after 
exclusion were reported on over 3.7 million returns 
for 1955. 

Interest reported for 1955 approached 2.6 billion, 
up more than $213 million from the prior year. Over 
6.3 million returns exhibited income derived from 
this source, more than 206 thousand beyond the num- 
ber on which such income was reported for 195-+. 

Combined net profit and net loss from business or 
profession exceeded $18. A- billion, a rise of $1.5 
billion over that reported for 195<i. Income from 
this source is distributed in table 16 by industrial 
groups, in table 18 by States and Territories, and 
in table 17, for specific industrial groups, by size 
of total receipts classes. 

Combined net profit and net loss from partnerships 
reported for 1955 exceeded $9 billion, $0.5 billion 
above the amount reported for 1954- . 

Of the remaining sources of adjusted gross income 
for 1955, the combined net gain and net loss from 
the sale of capital assets totalled $4.8 billion; 
combined net income and net loss from rents and 
royalties, $3.1 billion; and Income received from 
sources other than those already mentioned, $2 bil- 
lion. 

SOLE PROPRIETORSHIPS 

Statistics concerning the business or professional 
income of persons operating a solely owned business 
show that there were 8.2 million different businesses 
operated by individuals as sole proprietors for which 
total receipts amounting to $138.8 billion were re- 
ported. The majority of these businesses, 6.6 mil- 
lion, were operated at a profit which totalled $20.0 
billion. This represents a profit of 16 percent on 
total receipts of $125.2 billion. 

The 1.6 million businesses with net loss show 
total receipts of $13.6 billion and net loss of 
$2.4 billion. 

A brief res\ime' of the sole proprietorship opera- 
tions shows : 

Businesses Businesses 
Ite* Total with net tin th net 

profi t loss 

Number of businesses... 8,239,328 6,617,564 1,621,764 

(Thousand dollars) 

Total receipts 138,840,548 125,212,358 13,628,190 

Net profit 19,998,669 19,998,669 

Net loss 2,410,493 2.410,493 



MARITAL STATUS OF THE TAXPAYER AND 
PERSONAL EXEMPTIONS 

Of the 58.3 million individual income tax returns! 
filed for 1955, 35.6 million, or 61 percent, were j 
joint returns of husbands and wives. Over 2.1 mil- 
lion, or 3.6 percent, were filed by married persons 
who chose to file a separate return from that of the 
other spouse. 

Single persons who did not claim status as head 
of household or surviving spouse filed 19.4 million, 
or 33 percent, of all returns. The remaining re- 
turns were filed by nearly 1 million taxpayers who 
claimed head of household status and 125 thousand 
other taxpayers who claimed status as a surviving 
spouse. 

Nearly 161 million exemptions were claimed on all 
returns for 1955. Of this total almost 129 million 
exemptions were on joint returns, and over 26 mil- 
lion were claimed on returns of single persons who 
did not qualify as head of household or surviving 
spouse. These personal exemptions were exemptions 
for the taxpayer, and on joint returns, his spouse, 
exemptions for dependents, and the additional exemp- 
tions for age and blindness . 

Table B below, shows the number of returns, ad- 
justed gross income and deficit, and number of ex- 
emptions, by marital status of the taxpayer. The 
classification of marital status was determined on 
the basis of the name of the taxpayer, the exemp- 
tion claimed for the taxpayer and/or wife, signa- 
tures on the return, and the check mark made by 
taxpayers who claimed status as head of household 
or siirviving spouse. Each of the classifications 
for marital status of the taxpayer is described un- 
der Marital Status Classification on page 10. 



EXCLUDABLE SICK PAY 

The 1954 Code excludes from gross income amounts 
received as wages, and amounts received under a wage 
continuation plan, for the period during which an 
employee was absent from work because of personal 
injury or sickness. Excludable sick pay could not 
exceed a weekly rate of $100, unless the plan was 
one to which the employee had contributed — then' 
amounts received, attributable to his contribution, 
were excluded without limit. In the event of sick- 
ness, payments for the loss of wages for the first 
seven calendar days of absence could not be excluded 
from gross income unless the employee was hospital- 
ized at least one day during the period of absence. 



Table B.— NUMBER IIP RETURNS. NUMBER OF EXEMPTIONS, AND iDJUSTED GRdSS INCOME AND DEFICIT, BV MVRITAL ST\TUS OF TVXP^YER 



Marital status 



All returns 


Number of 


Returns wi 
gross 


th adjusted 
income 


Returns with no 
adjusted gross income 








Adjusted 






Adjusted 


Number 


Percent 
3f total 


exemptions 


Number of 
returns 


income 

(Thousand 
dollars) 




Number of 
returns 


def l.jit 

(Thousand 
dollsrii 


11 


(2) 


(3) 


(4) 


(5) 


(b) 


(7) 


35,599,993 


61.1 


128,803,506 


35,297,444 


193,623,842 




302,549 


710,67! 


2,120,575 


3.6 


3,446,187 


2,111,130 


6,185,030 




9,445 




954,38* 


1.6 


2,096,112 


953,268 


4,385,670 


} 


2,232 




125,597 


0.2 


288,934 


124,481 


454,497 




19,449,639 


33.4 


26,202,334 


19,331,841 


44,730,143 




117,798 




58,250,188 


100.0 


160,837,073 


57,818,164 


249,429,182 




432,02, 


8^8,86: 



Joint returns of husbands and wives 

Separate returns of husbands and wives ■ 

Returns of heads of household 

Returns of surviving spouse 

Returns of single persons not head of household or surviving spouse. 

Total 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



Each taxpayer was required to report his gross 
salary and wages, and one who claimed excludable 
sick pay was further required to provide siifficient 
information to substantiate his claim. Such exclu- 
sion could be claimed only on Form ICKO. 

Table C below, shows that there were over 1.2 mil- 
lion returns on which excludable sick pay amounting 
to ^W* million was deducted from gross salaries 
and wages. The exclusion approximated two-tenths 
of 1 percent of gross salaries and wages. Over one- 
half of excludable sick pay was reported on returns 
with adjusted gross income \inder $5,000. 



T.blc. C.-TOTAL SALARIES AND IVIGES. EXCLUDABLE SICK PAV, AND SiLAKIES AND WV(7ES 
AFTER F.XCLI'DIBLE SICK PAV. BY ADJIISTED GROSS LNCOME CUSSES 











Salaries 


and wages 






Excludable 


sick pay 


(after excludable 


Adjusted gross income classes 


salaries 
and wages 






sick 


pay) 


Number of 


Amount 




AiTount 




( Thousand 




( Thousand 




(Thousand 








dollars) 




dollars) 


Taxable returns; 


(1) 


(2) 


(3) 


(4) 


(5) 




4,521 
9,390 


1,373 
1,852 


1,335,777 
2,298,765 


1,101,182 
2,823,848 


♦1,000 under $1,500 


2,825,700 


$1,500 under $2,000 


3,780,845 


20,893 


6,920 


2,216,585 


3,773,925 


$2,000 under $2,500 


5,870,700 


38,292 


12,768 


2,674,991 


5,857,932 


$2,500 under $3,000 


8,183,685 


63,054 


22,221 


3,038,793 


8,161,464 


$3,000 under $3,500 


10,701,753 


74,102 


26,946 


3,381,200 


10,674,807 


$3,500 under $-,000 


13,263,528 


93,041 


34,470 


3,622,720 


13,229,058 


$4,000 under $i,500 


15,2';0,856 


104,928 


35,773 


3,683,972 


15,205,083 


$4,500 under $5,000 


16,157,501 


105,623 


34,891 


3,495,254 


16,122,610 


$5,000 under $6,000 


29,051,609 


181,934 


55,694 


5,474,555 


28,995,915 


$6,000 under $7,000 


22,753,102 


151,694 


47,874 


3,655,244 


22,705,228 


$7,000 under $8,000 


15,925,070 


102,177 


31,437 


2,228,567 


15,893,633 


$8,000 under $9,000 


10,287,054 


62,916 


20,317 


1,289,688 


10,266,737 


$9,000 under $10,000 


7,107,731 


47,619 


15,703 


811,795 


7,092,028 


$10,000 under $15,000 


12,334,291 


63,791 


29,075 


. 1,221,042 


12,305,216 


$15,000 under $20,000 


3,661,482 


12,653 


8,206 


288,846 


3,653,276 


$20,000 under $25,000 


1,950,044 


5,868 


3,852 


132,888 


1,946,192 


$25,000 under $30,000 


1,288,287 


3,355 


2,397 


74,454 


1,285,890 


$30,000 under $'^0,000 


2,631,392 


4,198 


3,602 


119,610 


2,627,790 


$50,000 under $100,000 


1,682,789 


2,527 


2,201 


52,212 


1,680,588 


$100,000 under $150,000... 


402,910 


403 


355 


9,071 


402,555 


$1§0,000 under $200,000... 


142,435 


146 


125 


2,763 


142,310 


$200,000 under $500,000. . . 


167,572 


134 


129 


2,880 


167,443 


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


31,409 


17 


19 


428 


31,390 


$1,000,000 or more 


7,773 


9 


7 


189 


7,766 


Total taxable returns... 


186,552,073 


1,153,285 


398,207 


41,112,239 


186,153,866 


Nontaxable returns: 












No adjusted gross Incoroe.. 


133,263 


1,081 


1,630 


94,613 


131,633 


Under $600 


1,082,790 


9,061 


8,521 


3,261,454 


1,074,269 


$600 under $1,000 


873,564 


6,608 


4,329 


1,177,006 


369,235 


$1,000 under $1, 500 


1,562,046 


7,999 


6,941 


1,352,468 


1,555,105 


$1,500 under $2,000 


1,922,771 


10,104 


8,419 


1,179,967 


1,914,352 


$2,001) under $2,500 


1,752,249 


3,738 


6,470 


845,400 


1,745,7T9 


$2,500 under $3,000 


2,007,439 


6,626 


3,377 


795,563 


2,003,562 


$3,000 under $3,500 


1,705,799 


4,154 


1,486 


562,395 


1,704,313 


$3,500 under $i,000 


1,473,542 


5,572 


2,315 


414,482 


1,471,227 


$4,000 under $i,500 


869,361 


3,853 


947 


212,518 


868,414 
592, 548 


$4,500 under $5,000 


592,982 


1,739 


434 


131,150 




627,983 


1,431 


181 


116,391 


627,802 




Total nontaxable returns 


14,603,789 


66,966 


45,550 


10,143,412 


14,558,239 


Grand total 


201,155,862 


1,220,251 


443,757 


51,255,701 


200,712,105 




Returns under $5,000 

Setums $5,000 or more 


91,102,929 


579,379 


222,583 


35,775,078 


90,380,346 


110,052,933 


640,872 


221,174 


15,480,623 


109,831,759 



See text for "Explanation of Classifications and Terras" and "Description of Sample 

and LimitatioiiS of Data." 



DIVIDENDS RECEIVED 

Table D below, shows details on dividends reported 
on individual income tax returns. Form lOA-0, includ- 
ing the amounts of dividends received, dividend ex- 
clusions, and tax credit for dividends received. 

The Internal Revenue Code of 195<; provides for an 
exclusion from gross income of the first $50 of divi- 
dend income received by an individual from taxable 
domestic corporations. The exclusion also applied 
to dividends received from fiduciaries and partner- 
ships. If the taxpayer received less than $50 of 
such income, the exclusion equalled the amount of 



dividend income received. On a joint return the ex- 
clusion was applicable to each spouse receiving divi- 
dend income. Therefore, if both the husband and 
wife received dividends eligible for exclusion of 
$50 or more, the total dividend exclusion was $100. 

These dividends received from taxable domestic 
corporations, reduced by the applicable exclusions, 
were also eligible for a tax credit for dividends 
received. The credit was equal to 4 percent of the 
amount of taxable dividends received, but limited to 
4- percent of taxable income . 

Dividends received from foreign and certain domes- 
tic corporations did not qualify for the exclusion 
nor for the tax credit . These were reported sepa- 
rately and combined with the dividends received from 
qualifying domestic corporations to obtain the amount 
of dividends reported in adjusted gross income. 

The data pertaining to dividends were derived 
solely from Form 104-0. On Form 1040A, the amount of 
dividends after the exclusion was reported as "Other 
income" and the amount of the exclusion was not re- 
ported . 

Data in table D reveal that the total dividend 
receipts reported for the taxable year 1955 was $8.1 
billion, of which $7.9 billion were eligible for the 
exclusion. Of this amount over $249 million were 
excluded from gross Income. Receipt of dividends 
was reported on 4.5 million returns, but only 3.7 
million returns showed dividends in adjusted gross 
income . 

Of the $7.9 billion of dividends eligible for the 
exclusion, $7.6 billion were also eligible for the 
tax credit. Although 3.3 million returns showed 
dividends eligible for a tax credit, a credit of 
$260 million was claimed on only 2.6 million of these 
returns. In some cases, small dividend receipts may 
have been eliminated by the applicable exclusion. 
Returns without an income tax before credits natu- 
rally had no credit . On other returns where the 
taxpayer had taxable income and income tax, he failed 
to take advantage of the credit benefit even though 
he was entitled to do so. 

RETIREMENT INCOME 

The provisions of the Code relating to retirement 
income allowed an individual a credit against the 
income tax for retirement income, if certain condi- 
tions were met. To qualify for the credit, an indi- 
vidual must have received earned income in excess of 
$600 in each of 10 calendar years (not 'necessarily 
consecutive) before the beginning of the taxable 
year. Widows and widowers whose spouse had received 
such prior earnings were also qualified to claim 
this credit. If both the husband and wife qualified 
and had retirement income, each was entitled to the 
credit as individuals, even though a joint return 
was filed. 

Different rules applied to people under 65, and 
people 65 years of age or over in computing the re- 
tirement income credit. If the person were under 
65, retirement income included only pensions and an- 
nuities, included in gross income, which were re- 
ceived under a public retirement system. Retirement 
income of persons 65 or over included income from 
pensions and annuities, and interest, rent, and divi- 
dends to the extent included in gross income. 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 

Tible D.— DIVIDENDS ELIGIBLE \ND INELIGIBLE FOR EXCLUSIONS AND DIVIDENDS ELIGIBLE FOR TAX CREDIT. BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Dividends in adjusted 
gross income 



Number of 
returns 



Domestic and foreign dividends received 



Number of 
returns 



Amount 

(Thottaattd 
dotlara) 



Not eligible for 
exclusions 



Number of 
returns 



Amount 
(Thoua^td 
dollars) 



Eligible for 
exclusions 



Number of 
returns 



Amount 
(Thauaand 
dollara) 



Dividends eligible for 
tax credit 



Number of 
returns 



( Thauamid 
dottata) 



Number of 
returns 



fTTiouaand 
dollara) 



Tax credit for 
dividends received 



Number of 
returns 



( Thouaand 
dollara) 



Taxable returns: 

$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 $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. 



(1) 



(2) 



13) 



(4) 



(5) 



(6) 



(7) 



$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000... 
$150,000 under $200,000... 
$200,000 under $500,000. . . 
$500,000 under $1,000,000. 
$1,000,000 or more 



25,198 
45,906 
64,663 
99,055 

110,605 
133,884 
141,390 
154,205 
147,543 

304,470 
263,573 
220,256 
181,281 
157,177 

477,312 
216,287 
123,127 

80,272 
138,071 

65,770 

11,894 

3,687 

3,853 

610 

257 



10,457 
2i,681 
32,845 
56,247 

66,992 
82,464 
84,338 

103,027 
101, 384 

204,412 
188,793 
210,729 
175,243 
172,089 

743,850 
560, 391 
446,590 
381,419 
1,021,722 
1,128,185 

494,501 
238,824 
469,624 
185,235 
272,279 



23,692 

55,733 

74,191 

111,398 

130, 364 
158,867 
172,386 
190,477 
198,989 

398, 128 
345,766 
291,691 
227,335 
191,480 
562,646 
242,755 
133,962 

85,219 
145,130 

67,425 

12,021 

3,718 

3,879 

612 

257 



11,645 
24,752 
35,871 
61,335 

72,830 
89,925 
92, 3U 
112,309 
110,769 

224,193 
207,708 
227,016 
183,979 
183,998 

780,864 
577, 367 
456,265 
387,333 
1,032,956 
1,133,683 

495,514 
239,136 
469,952 
185,237 
272,299 



4,211 
12,270 
15,101 
15,304 

21,894 
24,143 
27,415 
20,675 
25,758 

47,673 
41,438 
31,410 
23,670 
21,988 

59,570 
26,493 
14,683 
10,802 
21,213 
14,076 

3,616 

1,330 

1,560 

271 

114 



311 
2,184 
4,481 
2,552 

4,804 
6,027 
3,625 
4,694 
5,4i3 

7,281 
8,049 
8,096 
2,868 
4,671 

19,400 
11,062 
9,752 
4,739 
14,337 
23,633 

11,521 
5,014 

10,805 
4,152 
6,193 



25,891 
46,973 
62,569 
100,848 

112,700 
142,175 
153,372 
174,359 
179,256 

365,261 
320,424 
273,027 
212,170 
177,301 

535,392 
235,541 
130,665 

83,885 
143,264 

66,924 

11,940 

3,699 

3,850 

611 

257 



(8) 

T^n — 

10,834 
22,569 
31,390 
58,833 

68,027 
83,898 
88,688 
107,614 
105,327 

216,911 
199,660 
218,919 
186,112 
179,327 

TCi,463 
566,305 
446,514 
383,093 

1,018,118 

1,110,056 

■ i^L>J 
483,993 

234,122 

459,148 

181,135 

266, 106 



(9) 



(10) 



(11) 



(12) 



(13) 



W) 



25,891 
46,973 
62,569 
99,457 

112,352 
141,827 
152,676 
172,273 
178,560 

362,827 
319,380 
271,984 
211,822 
176,605 

534,754 
235,234 
130,591 

83,849 
143,264 

66,921 

11,936 
3,699 
3,350 

611 
257 



1,189 
2,073 
3,028 
5,138 

5,838 
7,462 
7,975 
9,280 
9,385 

19,780 
13,916 
16,285 
13,738 
11,909 

37,014 
16,977 
9,677 
6,412 
11,232 
5,504 

1,012 
311 
328 

51 
20 



22,397 
36,445 
51,997 
37,308 

92,592 
115,746 
121,673 
137,382 
126,381 

267,365 
235,430 
198,792 
165,072 
141,222 

446,793 
207,739 
119, 197 

78,827 
135,870 

65,173 

11,302 

3,665 

3,824 

609 

257 



9,645 
20,496 
28,363 
53,695 

62,189 
76,436 
30,713 
98,334 
95,942 

197,131 
180,744 
202,634 
172,374 
167,417 

724,449 
549,329 
436,837 
376,681 
1,006,886 
1,104,552 

482,931 
.233,811 
458,820 
131,034 
266,036 



17,849 
29,781 
43,257 
72,053 

75,420 
95,365 
105,901 
115,634 
103,966 

220,132 
192,732 
173,898 
145,119 
122,276 

406,119 
195,619 
114,982 

76,011 
132,331 

64,495 

11,769 

3,634 

3,778 

592 

242 



S 

X 

54 

1,3: 

1,7; 
2,3C 
2,4; 

2,9'; 
2,9: 

6,7« 
6,2 
7,3( 
6,1; 
5,9< 

26,3; 
20,6" 
16,51 
14, 2f 
37,7! 
41,0: 

17,4. 
8,2. 
15,2: 

5,5: 
8,1( 



Total taxable returns. 



Nontaxable returns : 

No adjusted gross income. 



487,243 



186, 694 



7,483,162 



3,550,212 



2,874,058 



258,3: 



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 $3,500. 
$3,500 under $A,000. 
$4,000 under $4,500. 
$4,500 under $5,000. 
$5,000 or more 



29,892 

52,122 
72,059 
116,747 
92,631 
66,027 

45,900 
24,244 
17,969 
3,314 
3,749 
10,117 



X,954 

13,273 
24,797 
51,203 
53,714 
39,656 

42,103 
28, 563 
24,531 
10,882 
10,051 
66,855 



36,i37 

62,298 
87,166 
130,140 
105,718 
79,744 

52,624 
28,133 
21,511 
9,181 
10,214 
11,537 



32,621 

15,443 
23,094 
56,959 
53,584 
43,344 

45,015 
30,071 
25,722 
11,463 
10,603 
67,547 



8,449 

16,357 
18,108 
28,869 
17,037 
16,250 

6,737 
5,306 
3,936 

4,708 



1,824 

4,084 
4,789 
5,979 
4,183 
3,539 

1,429 
643 
789 



23,469 

47,348 
70,450 
107,227 
92,533 
66,294 

48,353 
24, 593 
18,993 
3,486 
8,815 
10,036 



30,797 

11,359 
23,305 
50,980 
54,401 
39,755 

43,585 
29,423 
24,933 
11,237 
9,978 
64,357 



23,469 

45,610 
68,711 
105,836 
91,142 
65,599 

47,663 
24,593 
18,298 
8,486 
8,815 
9,683 



1,667 

2,170 
3,297 
5,756 
4,370 
3,683 

2,913 

1,508 

1,191 

586 

551 

692 



Total nontaxable returns. 



545,271 



396,582 



634,403 



425,471 



531,602 



394,115 



522,910 



28,889 



Grand total. 



3,715,617 



7,350,903 



4,467,529 



218,050 



4,094,456 



7 , 882,277 4,073,122 



Retiims under $5,000 

Returns $5,000 or more 



1,457,603 
2,253,014 



890,162 
6,960,741 



1,743,968 
2,723,561 



969,723 
7,130,602 



291,466 
321,534 



62,786 
155,264 



1,519,705 
2,574,747 



906,938 
6,975,339 



1,505,300 
2,567,322 



79,565 
169,858 



22,224 

36,469 
54,995 
90,696 
78,752 
52,230 

41,634 
20,703 
15,451 
8,U9 
7,349 
8,618 



29,130 

9,189 
20,008 
45,225 
49,531 
36,067 

40,673 
27,920 
23,742 
10,651 
9,426 
63,664 



6,279 
17,819 
19,869 

16,747 
10, 132 
7,716 
4,585 

6,399 



1' 
31 

41 
3( 

2; 



437,240 



365,226 



3,311,2°'' 7,632,855 



1,221,043 
2,C»0,255 



2,612,506 



827, 375 
6,805,480 



746,908 
1,365,593 



16, 5f 
243,72 



See text for "Explanation of Classifications and Terms" and "Description of Sample and Limitations of Data. 



The amount of retirement income which an individual 
could take into account when computinghis credit was 
the smaller of (a) the retirement income received, or 
(b) $1,200 minus any social security, railroad re- 
tirement, military retirement or other retirement 
pension which was excluded from his gross income. 
If the individual were 65 or older, but xinder 72, 
earned income in excess of $1,200 reduced, dollar 
for dollar, the $1,200 limitation of net retirement 
income on which the credit was based . If he were 
under 65, earned income in excess of $900 reduced 
the $1,200 limitation. There was no reduction for 
earnings if the individual were 72 or older. 

The retirement income tax credit, computed at 20 
percent of the base for tax credit, was limited in 
that it could not exceed the income tax reduced by 
credits for: dividends received, partially tax- 
exempt interest, foreign tax paid, and tax paid at 
source on tax-free covenant bonds . In order to se- 
cure the retirement income tax credit, an individual 
had to file Form 104-0. 

Data reported in schedule K of Form 1040, Credit 
for Retirement Income, are summarized in table E. 
In this table information is shown on the retire- 
ment income and special deductions reported for 
persons with tax credit for retirement income, dis- 
tributed by two age groups, persons under 65, and 
persons 65 or over, and by adjusted gross income 
classes. 



There were over 604 thousand persons with a ta 
credit for retirement income. A total of $2.8 bil 
lion of retirement income was reported on returr 
filed by +>'-'^e persons, but only $0.5 billion wa 
used as the base for credit . The fact that only 1 
percent of the total amount of retirement income re 
ported was used as the base for credit resulted pri 
marily from the limitation on the amount of retire 
ment income that could be used in the computation o 
the retirement income credit . 

Over $2.6 billion of the total araountof retiremen 
income was reported by 526 thousand persons 65 year 
of age or over. However, as a group, these peopl 
were able to use only 17 percent of this amount a. 
the base for tax credit. 

Retirement income of $155 million, less than i 
percent of the total retirement income, was report© 
by persons under 65 years of age. The base fo: 
credit for these people represented 48 percent o] 
their retirement income. 



SOURCES OF DATA AND METHODS OF ESTIMATION 
Returns From Which the Data Biere Tabulated 



3 



The data included in this report were compilec 
from a sample of all individual income tax returns 
Forms 1040 and 1040A, filed in the Internal Revenue' 



INDIVIDUAL INCOME TAX RETURNS FOR 1965 

Table F..— RETIREMENT INCOME AND SPECUL DEDUCTIONS FOR PERSONS WITH TAX CREDIT FOR RETIREMENT INCOME. BY AGE GROUPS AND BY ADJUSTED GROSS INCOME CLASSES 



idjusted gross income classes 



Number of 
persons 



Under 65 years of age 



Nujnber of 
persons 



Retire- 
ment 
income 

(Thousand 
dollars) 



Deductions from the ; 



Retirement income 
excluded from ad- 
justed gross income 



Number of 
persons 



Amount 
(llwuiand 
dollars) 



Earned income in 
excess of $900 



Number of 
persons 



Amount 
f Thousand 
dollars) 



Base for 
credit 



(Thousand 
dollars) 



Age 65 years or over 



Number of 

persons 



Retire- 
ment 
income 

(Thouaaid 
dollars) 



Deductions from $1,200 limit 



Retirement income 
excluded from ad- 
justed gross income 



Number of 
persons 



Amount 
(Thousand 
dollara) 



Earned income in 
excess of $900 



Number of 
persons 



Amount 

(Thouaattd 
dollars) 



Base for 
credit 



(Thoua^id 
dollara) 



Taxable returns: 

$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 $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 $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000... 
$150,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total taxable returns . . . 



Nontaxable returns: 
No adjusted gross income. 



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 $3,500.. 

$3,500 under $4,000.. 

$4,000 under $4.500.. 

$4,500 under $5.000.. 

$5,000 or more 



Total nontaxable returns 



Grand total. 



Returns under $5,000... 
Returns $5,000 or more. 



(1) 



(2) 



(4) 



(5) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



7,678 
16,833 

24.862 
26,906 
32.919 
28,872 
26.718 

38,976 
35.101 
20.806 
18.280 
12,690 

38,579 
17,427 
8,874 
6.681 
11,734 
5,782 

1,292 
472 
557 

100 
31 



(M 

4,173 

5.225 
4.529 
3,149 
3,882 
3.524 

4.869 
6,316 
2,161 

2.435 

2.101 
883 
516 
297 
221 
98 

27 



5,656 

9,582 

3,005 
6,312 
9,143 
8.962 

8.884 
12,551 
10.619 

8,867 

6,457 
4,768 
2,203 
1,700 
295 
1,508 

399 
11 
530 



{') 



(') 
3,697 

5,312 
3,494 
2,988 
3,938 
3,146 

3,660 
5,393 

1,260 



555 
245 

174 
100 

18 
3 
7 

1 



(') 
5,939 
12,660 

19,637 
22,377 
29,770 
24,990 
23,194 

34,107 
28,785 
18,645 
16,193 
12,342 

36,478 
16,544 
8,358 
6,384 
11,513 
5,684 

1,265 
469 
546 



(') 
6,675 
18,790 

45,014 
52,816 
85,224 
77,094 
86,038 

130,860 

104,592 

90,252 

93,385 

65,209 

264,263 

164,797 
115,199 
104,386 
241,413 
201,167 

86,249 
40,942 
80,979 
31,900 
30,231 



(') 

4,521 

8,789 

12,210 
9,080 
10,337 
11,608 
11,593 

10,968 
9,419 
3,112 
5,254 
5,659 

14,395 
5,493 
3,205 
2,175 
4,975 
2,273 

543 

185 

225 

37 



(M 

3,929 

6,909 

9,725 
3,136 
3,387 
3,623 
8,976 

8,758 
6,991 
6,063 
4,026 
4.641 

11,624 
4,590 
2,649 
1,778 
4,242 
2,048 

503 

168 

203 

34 



(M 

2,105 

4,586 

2.820 
2,809 
2,837 
3,205 



1,915 
483 



185 
136 



(') 
967 
2,992 

2,U9 
1,397 
1,315 
1,434 



973 
673 



103 
37 



(') 

1,454 

4,258 

10,259 
15,963 
23,891 
18,669 
17,147 

31,830 
25,033 
15,239 
13,978 
9,402 

30,392 
14,594 
7,244 
5,714 
9,267 
4,683 

995 

379 

439 

83 

32 



383,232 



46,160 



40,439 



(M 
18,484 
52,739 
48,943 

33,126 
21 . 727 
20,711 
10.917 
5.262 
3 . 738 



(M 

4,859 
9.756 
5,939 



(') 
5,623 
14,780 
8.863 

6,049 



(M 

4,623 
11,442 
6,184 

4,628 

I 6,911 



13,615 
42,933 
43,004 

33,132 

20,665 

16,867 

10,185 

5,262 

3,005 



13,108 
72,364 
93,331 

87,537 
49 , 308 
41,247 
27,823 
22,664 
13,647 



5,235 
12,593 
10,123 

2,434 

4,596 

5,254 

1,793 

(') 

(') 



3.604 
8,405 
7,054 

1,123 
3,094 
3,875 
822 
(') 

(M 



1,756 
2,839 



547 
,250 



2,067 



11,405 
40,273 
43,945 

38,098 
20,099 
15,436 , 
10,892 
5,749 
2,893 



220,995 



32,227 



1 , 392 



33 , 892 



188,768 



426,534 



43.420 



29.181 



8,514 



3,864 



183,795 



155,108 



3,681 



525,840 



383,107 
221,120 



57.715 
20,672 



95,029 
60,079 



2,436 
1,245 



1,231 
942 



7,716 
4,667 



4,802 



56.500 
17,831 



325.392 
200,448 



785,180 
1.859,971 



112,031 
73,618 



34,051 
58,977 



29,733 
8,019 



16,232 
4,903 



277,604 
172,202 



See text for "Explanation of Classifications and Terms" and "Description of Sample and Limitations of Data." 

^Sajnple variability is too large to warrant showing separately. However, the grand total contains data deleted for this reason. 

^Less than $503. 



Service district offices during calendar year 1956. 
Tentative returns, amended returns which were not 
associated with original returns, and delinquent 
returns that should have been filed in prior yfears 
were excluded from the sample before the data were 
tabulated for this report. 

Generally, an individual income taxpayer was re- 
quired to file his return on or before the 15th day 
of the -H-th month following the close of his annual 
accounting period. Therefore, the returns which were 
timely filed in 1956 were primarily those with 
accounting periods ending within the twelve-month 
period extending from September of 1955 through 
August of 1956. These were predominantly 1955 cal- 
endar year returns, but fiscal year and part-year 
returns were also represented in the sample in their 
proper proportions . 

The data reported on these returns were subject 
to mathematical verification, but not a complete 
auiiit, before they were made available by the dis- 
trict offices for inclusion in this report. Any 
changes in tax liability, income, deductions, or 
other items resulting from this mathematical veri- 
fication program are reflected in the data included 
in this report. 

Data were compiled from returns filed by citizens 
and resident aliens, except those with no informa- 



tion regarding income and tax data. Included in this 
group were returns of adults and of dependent chil- 
dren earning less than $600 who were nontaxable but 
who filed a return to claim ref\ind of income tax 
withheld, although they did not meet the income re- 
quirement for the filing of a return. Also, data 
were talcen from returns of dependent children under 
19 years of age and dependent students who reported 
$600 or more of Income whether taxable or nontaxable. 
Form 1040A was used by employees with less than 
$5,000 total income consisting of wages reported on 
the Withholding Tax Statement, Form W-2, and not more 
than $100 total of other wages, dividends, and inter- 
est. A husband and wife could file on this form if 
their combined Incomes did not exceed these limits. 
Form lO^OA could not be used as a separate return of 
a married person if one spouse itemized deductions 
or if divided commimity income was to be reported. 
Neither could this return be used by an individual 
claiming status as head of household or as surviving 
widow or widower. No deductions from salaries and 
wages could be made from this form, such as exclu- 
sion for sick pay, deductions for transportation 
and out-of-town expenses, reimbursed expenses, or 
expenses of outside salesmen. In reporting other 
income on this form, dividends received from domes- 
tic corporations up to $50 ($100 on joint returns) 



8 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



were excluded but no provision was made to report 
the amoimt of the exclusion. The income tax liabil- 
ity of taxpayers filing on this form was determined 
by the District Director of Internal Revenue, on the 
basis of income reported, from the optional tax table 
applying to 1955 income. The tax in this table made 
allowance for exemptions and the standard deduction 
which takes the place of nonbusiness deductions and 
tax credits . 

Form 1040 was used by individuals who, by reason 
of the size or source of their income, were not per- 
mitted to use the standard deduction Form 1040A and 
by individuals who, altho\igh eligible to use Form 
1040A, found advantage in the Form 104-0. To claim 
tax credit for dividends received, retirement income 
or for overpayments of F.I.C.A. (Social Security) 
employee tax, it was necessary to use the Form 1040. 

Individuals with adjusted gross income under $5,000 
from whatever source could elect to use the Form 
1040 return on which nonbusiness deductions were not 
reported, but on which allowable expenses in connec- 
tion with the employer 's business were deducted from 
salaries and wages. The income tax liability in this 
case was determined by the taxpayer from the optional 
tax table on the basis of adjusted gross income. The 
tax table made allowance for the standard deduction, 
exemptions, and tax credits other than for dividends 
received and for retirement Income. Individuals 
with adjusted gross income under $5,000, who wished 
to claim either nonbusiness deductions in excess of 
the standard deduction, or tax credits (other than 
dividends received and retirement income) itemized 
their deductions, deducted their exemptions, and 
computed their taxable income and tax . 

Individuals with adjusted gross income of $5,000 
or more used the Form 1040 return, claimed their 
exemptions, and computed their taxable income and 
tax. In computing the taxable income, the taxpayer 
could elect to use the standard deduction rather 
than to itemize nonbusiness deductions. If he so 
elected, the standard deduction was the smaller of 
$1,000, or an amount equal to 10 percent of the ad- 
justed gross income, except in the case of a married 
person filing a separate return, where the standard 
deduction was $500. The standard deduction was not 
allowed on a separate retiu-n of husband or wife if 
the taxable income of the other spouse was computed 
by using itemized deductions. When the standard de- 
duction was used, only the two tax credits for divi- 
dends received and retirement income could be claimed . 

Individuals who reported an adjusted gross income 
over $5, 000, or who itemized deductions on Form 1040, 
computed their income tax liability by using the in- 
come tax rates from the tax rate schedule. 

Facsimiles of the 1955 individual income tax re- 
turns. Forms 1040 and 1040A, are included at the end 
of this report on pages 79-113. 

In table F below, are shown the number of individ- 
ual income tax returns filed for 1955 distributed 
by type of tax return form, taxable or nontaxable 
status, and form of deduction used. 

Of the 58.3 million individual income tax returns 
filed, 12.5 million were filed on Form 1040A and 
'45.8 million were filed on Form 1040. Over 8.3 mil- 
lion of the Form 1040A returns and 36.3 million of the 
Form 1040 returns were classified as taxable. 

The optional tax table was used to determine the 
amount of the income tax on nearly 32.7 million re- 



turns, all of the Form 1040A returns and 20.2 mil 
lion Form 1040 returns . In total, this represent 
56 percent of all returns filed for the year. 

In addition to the 32.7 million returns on whic 
the income tax was determined from the optional ta 
table, there were 8.7 million additional returns c 
which the taxpayer elected to use the standard dc 
duction. Of the 16.9 million returns on which de 
ductions were itemized, 15.4 million were classlfif 
as taxable. 



-NUMBER OF RETURNS BY FORM OF RETURN \Nn BY TWXBI.E 
OR NONT \\ \BLE ST \TUS 



Form of return 


Total 


Taxable 


Nontaxable 


Standard deduction: 


12,498,205 
20,155,309 


B,31.,-3t 
12,288,634 


4,133,7( 
7,866,6' 


Form 1040: 






32,653,514 

8,705,590 


20,603,070 
8.651,262 


12,050,44 
54,3; 


Adjusted gross income $5,000 or more 




41,359,104 


29,254,332 


12,104,7-; 




Itemized deductions. Form 1040: 


8,571,893 
3,319,185 


7,194,235 
8,240,498 


1,377,61 
78, 6f 


Adjusted gross income $5,000 or raor.^ 




16,891,084 


15,434,733 


1,456,3; 






58,250,188 


44,689,065 


13,561,1; 





Description of the Sample and Limitations 
of the Data 

The data presented for individual income tax n 
turns for 1955 were based on a stratified systemat: 
sample consisting of 100 percent of returns showii 
adjusted gross income of $150,000 or more and c 
various lesser percentages of returns showing at 
justed gross income of under $150,000. Almost 250, OC' 
returns were selected in 64 district directors 
offices. These represented about 0.42 percent c 
the total population of 58.3 million individual re 
turns filed throughout the country. 

Description of the sample. — Table G shows the nun 
ber of returns processed, the number of returns : 
the sample, the prescribed sampling ratios, and tl 
achieved sampling ratios, by estimating stratum. Tl 
differences between the prescribed sampling ratic 
and the achieved sampling ratios arise from thrf 
sources: incomplete numbering series, nonresponse 
and the normal variation between expected sampi 



T«ble G.— NUMBER OF INDIVIDUAL INCOME TAX RETURNS PROCESSED FOR 1956, NUMBER OF 
RETURNS IN SAMPLE, AND SAMPLING RATIOS, BY ESTIMATING STRATUM 



Sampling stratam 


Number of 

returns 

processed 


Number of 
returns 
in sample 


Sampling ratios 1 


Prescribed 


Achievec 


Form llXOA 

Form 1040, adjusted gross income— 

Under $10,000: 


12,517,205 

34,457,880 
5,601,414 
3,222,676 

1,537,439 

878,772 

47,384 
39,431 

4,874 
4,116 


24,279 

99,082 
15,278 
9,050 

41,907 
23,562 

13,736 
11,702 

4,874 
4,116 


1/500 

1/333 
1/333 
1/333 

1/33 
1/33 

10/33 
10/33 

1/1 
1/1 


1'5 

1/3 
1/3 
1/3 

1/3 
1/3 

10/ 
10/ 

1/1 
1/1 




.Schedule F 

$10,000 under $50,000: 




$50,000 under $150,000: 




$150,000 and over: 


,Schedule C and F 




58,311,191 


247,586 


- 


1/2 





^29,533 additional returns In th?s stratum were used in prt=paring the tables on so 
proprietorships. Inclusion of these returns brings the total number in the sample t 
over 275,000. The prescribed sampling ratio for these additional returns was 5/1000 
the achieved ratic was 5/948. 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



9 



size and actiial sample size that arises in system- 
atic sampling through the use of serial numbers . 

In addition to the stratification imposed by se- 
lecting returns from each internal revenue district, 
the sample selection was adapted to the regular re- 
turn sorting procedures which were employed in the 
district offices to facilitate collection and audit 
requirements . Returns were sorted on the basis of 
type of form, kind of schedules attached, size of 
adjusted gross income, and taxpayment status, as 
reported by the taxpayer. These sorts constituted 
effective sampling strata because the characteris- 
tics on which the strata were based correlated 
highly with income and tax characteristics . 

Increasing sample values to population estimates . — 
The sample values were extended to the retiirns they 
represented by multiplying them by "weighting 
factors." These weighting factors were derived for 
each class of return by dividing the number of sam- 
ple returns received into the total number of re- 
tiirns processed during the year. For instance, the 
weighting factor of 516 for Form 104-OA returns was 
obtained by dividing the number of returns in the 
sample 2<i, 279, into the total number of returns proc- 
essed, 12,517,205. The primary so\irces of popula- 
tion data were counts made and submitted by the dis- 
trict offices showing the numbers of Forms 1040A and 
lO+O returns processed. 

In comparing the weighted sample numbers of re- 
turns with the figures presented as national totals 
for similar classes of returns, slight discrepancies 
will be noted. As shown in table H, the discrep- 
ancies result from not tabulating certain returns 
and reclassifying others in preparing the tables. 



returns were included in the sample. However, the 
estimates which include data from returns showing 
adjusted gross income of \uider $150,000 are subject 
to sampling variability. Table I below shows the 
range within which we would expect to find 19 out 
of 20 frequency estimates prepared from samples simi- 
larly selected. In the preparation of this table, 
it was assumed that systematic selection within 
strata would yield results equivalent to simple 
random sampling. For instance, if data from returns 
showing adjusted gross income of under $10,000 reveal 
500,000 returns having a certain characteristic, 
the chances are 19 out of 20 that the difference 
between this figure and the one that would have been 
obtained from a complete count is less than the fre- 
quency shown for this adjusted gross income class 
in table I . 

isole I.— SAMPLING VARIABILITY OF ESTIMATED NUMBER OF RETURNS 



If the estimated number of returns is- 



1,000 

5,000 

25,000 

50,000 

100,000... 
500,000... 
1,000,000.. 
5,000,000. 



And if the adjusted gross income class of 
returns to which the estimate refers is — 



Under $10,000 



$10,000 under 
$50,000 



$50,000 under 
$150,000 



Then the chances are about 19 out of 20 
that the difference between this estimated 
number of returns and the figure that would 
be obtained from a count of all returns is 
less than — 




82 

179 
348 
380 



^Sample is not large enough to give reliable estimate of the sampling variability for 
this item. 



-SOUIICS.S OF DEVIATION BETWEEN WEIGHTED SAMPLE NUMUE.I OF RETURNS AND 
NUMBER OF RETURNS .\PPEA11NG IN HBLES FOR 1955 





Number of returns 


Deviation 

from 

weighted 

sample 


Source of deviation 


Aljijsted gross income class 


National 
totals 


Weighted 
sample 


Returns 
with no 
informa- 
tion' 


Misclas- 

sified 
returns 


Under $10 000 


55,68i,863 

2,465,398 

90,564 

8,863 


55,799,175 

2,416,211 

86,815 

8,990 


-114,312 
+49,687 

+3,749 
-127 


-60,302 

-697 
-3 

-1 


-54,010 


$10,000 under «50,000 

$50,000 under »150,000 


+50,384 

+3,752 

-126 








58,250,138 


58,311,191 


-61,003 


-61,003 









'These figures are estimated from sample returns filed with the Internal Revenue 
Service but which contain no information on income. They are in the population of 
returns sampled but are excluded from tabulations. 



Separate systems of weighting were used for the 
national tabulations and for the State tabulations . 
The weights for the national tabulations were de- 
rived from nationwide populations obtained by add- 
ing the populations reported by the district direc- 
tors ' offices . The separate district office popu- 
lations were used to derive the district office 
weights for the State tabulations . Achieved sam- 
pling ratios varied sufficiently among districts to 
warrant using two separate systems of weights . 

As a result of using two weighting systems and 
rounded weighting factors, there exist slight dif- 
ferences between items in tables showing distribu- 
tions by States and corresponding items shown in the 
national tables . 

Sampling variability. — The data from returns show- 
ing adjusted gross income of $150,000 or more are 
not subject to sampling variability since all such 



A general table of sampling variability for esti- 
mates that are based on returns from more than one 
stratum is not practical to prepare because of the 
large number of entries in the tables. The sampling 
variability for the value of each such cell must be 
estimated individually. 

Presented in table J below, is the range, in per- 
cent, that would include 19 out of 20 estimates of 
adjusted gross income for each of the indicated in- 
come classes prepared from similarly selected samples . 
Since other money amounts are closely related to or 
dependent on adjusted gross income, it is reasonable 
to assume that these are subject to comparable sam- 
pling variability. 

Deletion of certain entries- — Throughout the ta- 
bles the policy has been followed of deleting where 

Table J.— RELATIVE SAMPLING VARIABILITY OF ESTIMATED ADJUSTED GROSS INCOME 



Adjusted gross income class 


Estimated 

relative 

sampling 

variability 

(Percent) 


Adjusted gross income class 


Estimated 

relative 

sampling 

variability 

(Percent) 




20.68 
2.26 
2.26 
1.30 
1.90 

1.89 
1.84 
1.83 
1.83 
1.85 

1.89 
.08 
.08 
.09 


$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 $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000.... 

$200,000 under $500,000.... 
$500,000 under $1,000,000.. 


n.ll 


Under $600 

$600 under $1,000 

$1 , 000 under $1 , 500 


.07 
.11 
.15 


$1,500 under $2,000.. 


17 


$2,000 under $2,500 


.18 


$3,000 under $3,500 


.23 


$4,000 under $4,500 

$4,500 under $5,000 

$5,000 under $6,000 


.00 

.00 
.00 


$7,000 under $8,000 




.25 









10 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



possible those entries where the estimated relative 
sampling variability was judged to be excessive. 
These cells are appropriately noted in each instance 
where this deletion has occurred. 

Other limitations of the data.— In addition to 
sampling variability, the data are subject to cer- 
tain other limitations. Many of the tax returns 
from which data were obtained had not been subjected 
to a complete audit with the result that errors made 
by taxpayers in filling out the returns were not 
completely eliminated. In addition, controls main- 
tained over the selection and processing of the re- 
turns used in compiling the data did not completely 
eliminate the possibility of error. Practical oper- 
ating considerations necessitated allowance of rea- 
sonable tolerances in processing controls . 



EXPLANATION CF CLASSIFICATIONS AND TERMS 
Classifications of Returns 

For the tables included in this report, data re- 
ported on individual income tax returns are classi- 
fied by: (1) Size of adjusted gross income, (2) 
size of taxable income, (3) the major sources of ad- 
justed gross income, (4) returns on which deductions 
were either itemized or standard, (5) returns show- 
ing the taxpayer's income to be either taxable or 
nontaxable, based on the presence or absence of an 
income tax liability after credits, (6) marital sta- 
tus of the taxpayer, (7) number of exemptions re- 
ported by the taxpayer other than for age and blind- 
ness, and (8) States and Territories. Taxable re- 
t\irns are also classified by types of tax liability. 

Sole proprietorship data reported on schedule C 
or schedule F of Form lO+O are classified by: (1) 
Type of business activity, (2) size of total receipts, 
and (3) States and Territories. 

Adjusted gross income classes. — The amount of ad- 
justed gross income reported by the taxpayer was 
the basis for this classification. With two excep- 
tions, the class intervals remain the same as for 
195-^. This year, the class $20,000 under $30,000 
was subdivided into two classes: $20,000 under 
$25,000, and $25,000 under $30,000. In addition, 
data for nontaxable ret\irns with adjusted gross in- 
come of $5,000 or more, distributed into four ad- 
justed gross income size classes in 1954, are con- 
solidated into a single adjusted gross income class 
labeled "$5,000 or more." However, in tables where 
taxable and nontaxable returns are combined, the 
nontaxable returns with adjusted gross income of 
$5,000 or more are tabulated in their appropriate 
adjusted gross income size class. Returns with an 
adjusted gross deficit, whatever the amount, and 
returns with a break-even in adjusted gross income 
are designated "No adjusted gross income" and ap- 
pear as a separate class . Returns with no informa- 
tion on them were not included in the tabulations 
showing number of returns . 

Taxable and nontaxable returns. — This classifica- 
tion, as for 195'4, was based on the presence or ab- 
sence of an income tax liability after credits . 
This is a departure from the tax status classifica- 
tion for the years 1951 through 1953. For those 
years a return was classified as taxable if it had 
either income tax or self -employment tax liability. 



Taxable returns are those which showed an income 
tax liability remaining after the five tax credits 
allowed for dividends received, for retirement in- 
come, for foreign taxes paid, for tax paid at source, 
and for partially tax-exempt interest. The last 
three tax credits were allowed only to taxpayers 
who itemized their nonbusiness deductions. 

Nontaxable returns are those with no income tax 
liability after credits. Such returns may have had 
an income tax before credits, but the tax credits 
were sufficient to 'eliminate the original tax. 

Returns with standard or with itemized deductions. — 
Returns with standard deductions were Form lO'^Ok 
returns and Form 1040 returns with adjusted gross 
income less than $5,000 on which the tax liability 
was entered from the tax table, and Form 1040 re- 
turns with adjusted gross income of $5,000 or more 
on which optional standard deduction was elected by 
the taxpayer. 

Returns classified as those with itemized deduc- 
tions consisted of: (l) Form 1040 returns, on which 
nonbusiness deductions allowed against a positive 
amount of adjusted gross income were reported in 
detail by the taxpayer; and (2) separate ret\irns of 
married persons on which no deductions (standard or 
Itemized) were taken. Returns with a deficit or 
break-even in adjusted gross income, heretofore 
classified as returns with itemized deductions, are 
classified for 1955 as retiirns with a standard de- 
duction. 

Taxable income classes. — Taxable income, the amount 
to which the tax rates were applied, was the basis 
for this size classification. Taxable income was 
reported ty the taxpayers who computed their own taxi 
on Form 1040, but was mechanically computed by the 
Internal Revenue Service for taxpayers who filed 
either Form 1040 or Form 1040A and used the tax ta- 
ble to determine their tax. Retiirns with no taxable 
Income are. so designated. The class Intervals coin- 
cide with taxable income brackets of the three in- 
come tax rate schedules applying to (1) joint returns 
and returns of surviving spouse, (2) separate ret\irns. 
of husbands and wives and of single persons not head 
of householdor surviving spouse, and (3) heads of 
household . There are 24 income brackets in the first 
two groups and 26 brackets in the third group, each 
group having its distinct class intervals . 

Marital status. — Classification of returns for 
marital status was based on the marital status indi- 
cated by the taxpayer on his return. The Code pro- 
vides that the marital status be determined at the 
close of the tax year or on the date of the death 
of a spouse. The five classifications are: joint 
returns of husbands and wives, separate returns of 
husbands and wives, retiirns of heads of household, 
ret\irns of surviving spouse, and returns of other 
single persons . When using data tabulated by mari- 
tal status, the user should first read the discus- 
sion under Marital Status of Taxpayer, on page 4. 
Joint returns of husbands and wives are those on 
which a married couple reported their combined in- 
come, or returns of a married person whose spouS€ 
had no income but who, nonetheless, was entitled to 
claim an exemption for the spouse. This group in- 
cludes joint returns filed on Form 1040A even though 
the district director may have determined the mini- 
mum tax on the basis of separate incomes of husband 
and wife, on some of these returns. 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



11 



Separate returns of husbands and wives are returns 
of married persons who filed independent returns, 
each reporting his own income and claiming his own 
exemptions . Returns showing divided community in- 
come were classified as separate returns of husbands 
and wives. This group does not include joint returns 
filed on Form lOV0A,even though the district direc- 
tor determined the minimum tax en the basis of sepa- 
rate incomes of husband and wife . 

Returns of heads of household are returns filed 
on Form ICKO by individuals who indicated on the 
face of their returns that they claimed this status . 
The Code specifies head of household as an unmarried 
person who furnished over one-half the cost of main- 
tenance of a home which was his residence and which 
he shared during the entire year with any related 
person for whom he was entitled to the exemption 
(except multiple support), or with his unmarried 
child, stepchild, or grandchild even though the 
child was not a dependent. Moreover, head of house- 
hold also applies to one who paid more than half the 
cost of maintaining a household which was the prin- 
cipal abode of his parents, either of whom qualifies 
as a dependent . 

Returns of surviving spouse are retvirns. Form 1040, 
filed bya widow or widower who signified this mari- 
tal status on the face of his return. The Internal 
Revenue Code of 1954 defines a surviving spouse as 
a taxpayer whose spouse died during either of two 
previous years and who had not remarried, but who 
had maintained as his home a household which was 
also the principal abode of a child or stepchild for 
whom the taxpayer was entitled to the deduction for 
personal exemption. 

Returns of single persons are returns of unmarried 
individuals who did not claim status as head of 
household or as surviving spouse . 

Number of exemptions other than age and blind- 
ness. — For a frequency distribution of returns by 
number of exemptions, only the per capita exemption 
of the taxpayer, his spouse on a joint return, and 
each dependent were utilized. This maintained the 
same basis for this distribution that was used in 
previous years. There is a class for each of 1 
through 5 exemptions and for 6 or more exemptions 
for all returns and for joint returns; and a class 
for each of 1 through 3 exemptions and for 4 or more 
exemptions for separate returns of husbands and 
wives, for returns of heads of household, and for 
returns of single persons; and a class for 2, 3, and 
4- or more exemptions for returns of surviving spouse. 

Types of tax . — Returns were recognized as having 
two kinds of income tax, that is, the combined nor- 
jaal tax and siirtax or the alternative tax, and as 
having an unrelated self -employment tax. 

Normal tax and surtax was computed at the regular 
tax rates on all returns on which no income was re- 
ported resulting from an excess of net long-term 
capital gain over net short-term capital loss, and 
on returns with income from this source, where the 
itax computed at the regular rate was less than the 
tax computed at the alternative tax rate. 
; Alternative tax, which limited the effective in- 
icome tax rate on the excess of net long-term capi- 
tal gain over net short-term capital loss to 25 per- 
;cent, was applied on returns where the tax on such 
income, plus the tax computed at the regular rates 
on income from other sources, was less than the tax 



computed on his entire taxable income at the regular 
rates . The alternative tax proved advantageous when 
taxable income reached $18,000 on a separate return, 
$36,000 on a joint return, or $24,000 for the head 
of household . 

Self-employment tax was imposed on the self- 
employment income of individuals owning and operat- 
ing a business that conformed to the statutory defi- 
nition of trade or business for self-employment tax 
purposes . 

States and Territories. — This classification con- 
sists of the 48 States, District of Columbia, Alaska, 
Hawaii, Puerto Rico and the Virgin Islands, and a 
special group of United States citizens with foreign 
addresses. The latter classification excludes re- 
turns filed by citizens residing in contiguous areas 
of Canada and Mexico and returns filed by citizens 
with Army Post Of f ice or Fleet Post Office addresses. 
This classification was based primarily on the dis- 
trict in which the return was filed. However, re- 
turns for Alaska, filed in the State of Washington, 
and returns for the District of Columbia and United 
States citizens with foreign addresses, filed in 
Maryland, were classified on the basis of the tax- 
payer's address. 

Industrial groups- — The business activity of indi- 
viduals reporting a solely owned business or profes- 
sion was classified by industrial groups en the basis 
of the principal business activity described by the 
taxpayer in his business schedules . When more than 
one type of business was conducted, each different 
type of business was classified for its respective 
industrial activity on the basis of its description. 
When two or more businesses of the same type were 
operated and reported on separate schedules, these 
like businesses were combined as one business ac- 
tivity, except that, on a joint retiirn of husband 
and wife where each operated an independent busi- 
ness, the business of each was considered a sepa- 
rate business even though of the same type. Commu- 
nity property business, even though divided between 
husband and wife for income tax purposes, was not 
so divided for industrial classification. There are 
nine major groups — agriculture, mining, construc- 
tion, manufacturing, public utilities, trade, fi- 
nance, service, and business not allocable, the 
first eight of which have subgroups . 

Businesses with net profit or with net losst — 
This classification was dependent upon the outcome 
of each business activity given a separate indus- 
trial classification. In cases where two or more 
businesses of the same type were combined for indus- 
trial classification, the net profits and net losses 
were merged and the net result determined whether 
it was a business with net profit or a business with 
a net loss . If different types of business were 
operated, each type was classified industrially and 
the net profit or net loss for each was tabulated 
separately. 

Size of total receipts • — The amount tabulated as 
total receipts for each different type of business 
operated was the basis for this size classification. 
If total receipts were not available, the amount of 
net profit was substituted for total receipts, un- 
less, of course, a net loss was indicated, in which 
case the total receipts were designated as "Not 
stated." 



12 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



Sources Comprising Adjusted Gross Income 

Salaries and wages (after excludable sick pay) 

are the amounts of compensation included in adjusted 
gross income, except wages reported in "Other income" 
on Form 10<iOA. Excluded are amounts received as 
wages or, in place of wages, payments received under 
a wage continuation plan for the period during which 
the employee was absent from work on account of sicis- 
ness or personal injury. The exclusion was limited 
to $100 per week,and was reported only on Form 10<+0. 
Total salaries and wages, before exclusions for sick 
pay, included bonuses, tips, commissions, and other 
kinds of compensation received by the employee for 
services rendered. Amounts paid to the employee by 
his employer to cover expenses incurred in connec- 
tion with the employer's business were included as 
income from wages. On Form 104-0, travel and lodging 
expenses incurred while away from home overnight and 
transportation expenses were deducted before report- 
ing the total salary and wages, while expenses other 
than travel and transportation were deducted only 
to the extent that reimbursed expenses were included 
in wages . Also, outside salesmen deducted all or- 
dinary and necessary business expenses from their 
compensation before entering total salary. 

Dividends (after exclusions) are those included 
in adjusted gross income reported on Form 104-0. The 
Internal Revenue Code of 1954 provides for an ex- 
clusion from gross income of the first $50 of divi- 
dend income received by individuals from taxable 
domestic corporations. On a joint return the exclu- 
sion was applicable to each taxpayer receiving divi- 
dend income. Therefore, if both the husband and 
wife received dividends eligible for excl\ision of 
$50 or more, the total dividend exclusion was $100. 
Dividends reported included foreign and domestic 
dividends received directly, and dividends qualify- 
ing for the exclusion received through partnerships 
and fiduciaries . Not included are the so-called 
dividends from mutual savings banks, cooperative 
banks, domestic building and loan associations, do- 
mestic savings and loan associations, and Federal 
savings and loan associations . The taxpayer was 
instructed to report such income as interest income. 

Interest received is that reported on Form 1040. 
Included are interest on bonds, debentures, notes, 
mortgages, bank deposits, savings accounts, loans, 
and tax-free covenant bonds, together with the par- 
tially tax-exempt interest. The partially tax-exempt 
interest includes that received through partnerships 
and fiduciaries . According to the instructions for 
completing Form 1040, the so-called dividends men- 
tioned in the previous paragraph were to have been 
reported as interest income . 

Business or professional net profit or net loss 
was reported by individuals who were sole proprie- 
tors of a business, farm, or profession. If a tax- 
payer had more than one sole proprietorship activity 
during the year, the single amount of net profit or 
net loss reported in adjusted gross income repre- 
sented a combination of the profits and losses from 
all of his business activities. 

Business expenses deductible from total receipts 
from business activities included such items as cost 
of goods sold, salaries and wages to employees, in- 



terest on business debts, taxes on business and 
business property, bad debts arising from sales or 
service, depreciation and obsolescence, depletion, 
casualty losses on business property, rents, repairs, 
supplies, advertising, selling expenses, insurance, 
and other expenses of running the business. Compen- 
sation of the sole proprietor was not allowed as a 
business deduction and the net operating loss deduc- 
tion was not reported among the business deductions. 

Partnership net profit or net loss was reported 
by individuals who were members of a partnership, 
syndicate, joint venture, or the like. If the tax- 
payer was a member of more than one partnership dur- 
ing the year, the single amount of partnership net 
profit or net loss reported in adjusted gross income 
represented a combination of the ordinary net income 
or loss from all of his partnership shares (whether 
or not actually received). In reporting the net 
profit or the net loss from partnership, however, 
the taxpayer was required to exclude his share of 
(a) partially tax-exempt interest, (b) dividends 
qualifying for the exclusion, and (c) net short- and 
long-term capital gain or loss . These shares were 
reported in their respective so\irces . 

Net gain from sales of capital assets included in 
adjusted gross income is the amount of gain from 
sales or exchanges of properties that were treated 
as capital assets. It was a combination of net 
short-term capital gain or loss (including the capi- 
tal loss carryover from 1950-54) and 100 percent of 
the net long-term capital gain or loss. If the net 
long-term capital gain exceeded the net short-term 
capital loss, only 50 percent of the excess gain was 
included in adjusted gross income. If the net 
short-term capital gain exceeded the net long-term- 
capital loss, then the entire excess short-term gain, 
was included in adjusted gross income. In making; 
this combination, net short- and long-term capital 
gain or loss from partnerships and net short- and 
long-term capital gain from fiduciaries were included. 

Net loss from sales of- capital assets allowed in 
computing adjusted gross income is the deductible' 
loss resulting from sales or exchanges of properties' 
treated as capital assets . In determining the de- 
ductible loss, all short-term capital gains andl 
losses (including the capital loss carryover from: 
1950-54) and 100 percent of all long-term gains andi 
losses were merged, and the excess capital loss was 
allowed to the extent of (a) capital loss, (b) tax- 
able income (adjusted gross income, if tax was de- 
termined from tax table) computed without regard to 
capital gains and losses and the deduction for ex- 
emptions, or (c) $1,000 — whichever was smallest. In 
the determination of the excess capital loss, net 
short- and long-term capital gain or loss from part- 
nerships and net short- and long-term capital gain 
from fiduciaries were included. The excess capital 
loss not deductible in the 1955 year may be carried 
into each of 5 succeeding years as a short-term cap- 
ital loss until it has been eliminated by capital 
gains or through the capital loss deduction allowed 
in computing adjusted gross income. 

Short-term applies to gains and losses from sales 
of capital assets held 6 months or less. Such gains 
and losses, together with the capital loss carryover, 
are merged to obtain the net short-term capital gain 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



13 



or loss . In this merger, the net short-term capital 
gainer loss from partnerships and the net short-terra 
capital gain from fiduciaries are also included. 

Long-term applies to gains and losses from sales 
of property treated as capital assets but held more 
than 6 months . These gains and losses are taken 
into account at 100 percent . Long-term capital gains 
and losses together with net long-term capital gain 
or loss received through partnerships and net long- 
term capital gain received from fiduciaries are 
merged to determine the net long-term capital gain 
or loss . 

Capital loss carryover from 1950-54 is the remain- 
ing portion of net capital loss sustained in those 
years but which the taxpayer had not yet been able 
to eliminate through his capital gains or the $1,000 
deduction allowed for capital losses in computing 
his adjusted gross income, in years subsequent to 
the year in which the capital loss arose. This 
carryover was reported with and treated as a ciirrent 
year, short-terra capital loss by the taxpayer. 

Net loss from sales of capital assets before limi- 
tation is the entire net loss from sales or exchanges 
of property treated as capital assets and reported 
on returns showing a capital loss deduction from 
gross income on account of this loss. It is a com- 
bination of the net short-term capital gain or loss 
including the capital loss carryover and the net 
long-term capital gain or loss, without regard to 
the statutory limitation on the allowable deduction. 

Net long-term capital gain in excess of net short- 
term capital loss is the entire amount of this ex- 
cess occurring on returns with the alternative tax; 
it is not the amoimt included in adjusted gross in- 
come. This excess long-term capital gain is the 
amo\int to which the special rate of 25 percent is 
applied in computing the alternative tax. 

Net gain or loss from property other than capital 
assets is that from sales or exchanges of property 
which was not treated as a capital asset. Unlike 
the excess net long-term capital gain above, all of 
this type of net gain was included in adjusted gross 
income. Also, a net loss of this type was wholly 
deducted in computing adjusted gross income . 

Annuities and pensions included in adjusted gross 
income are only the taxable portion of amounts re- 
ceived within the tax year. The full amount of a 
pension or annuity received by a retired employee 
who contributed nothing toward the cost was taxable . 
In cases where the annuitant contributed to the cost, 
the life expectancy and the 3-year method were pro- 
vided for computing the taxable amount to be re- 
ported, each depending upon the type of pension or 
annuity but, in general, provision was made to ex- 
clude a portion of the receipts as recovery of cost. 

Rents and royalties were reported in a single 
schedule on the 1955 income tax return. Therefore, 
the annual net profit or net loss which was availa- 
ble represented a combination of the net profit and 
net loss from both types of investment . Rents in- 
cluded not only rents from real estate but also 
amounts received from renting any kind of property, 
and included the fair market value of crops received 
as rent from farm property. Royalties included rev- 
enue from copyrights, patents, trade-marks, formulas, 
natural reso\irces under lease, and the like. De- 



ductions against the gross income received from 
these investments were claimed for maintenance, in- 
surance, repairs, interest, taxes, depreciation, 
depletion, and other expenses pertaining to the re- 
spective income . 

Income (or loss) from estates and trusts is the 
taxpayer's share of fiduciary income from an estate 
or trust vrnder which he was a beneficiary. Fiduci- 
ary income includes amounts required to be distrib- 
uted, and amounts credited to the beneficiary's 
account whether actually received or not, as well 
as amounts paid to the beneficiary. Income from 
estates and trusts is reduced by the taxpayer's 
share of depreciation. Capital gain, dividends 
qualifying for the exclusion, and partially tax- 
exempt interest were also excluded and reported in 
their respective source. A loss from estates and 
trusts was distributed to a beneficiary only upon 
termination of a trust or an estate which had a net 
operating loss carryover, or a capital loss carry- 
over or for its last tax year had deductions (other 
than exemption and charitable deduction) in excess 
of gross income . 

Other sources of income include alimony received, 
prizes, awards, sweepstakes winnings, gambling 
profits, recovery of bad debts and taxes deducted 
in a prior year, insurance received as reimbursement 
of medical expenses previously deducted, and any 
other item of income not separately reported. Also 
there was included a total of $12,<i29,000 which con- 
sisted of wages not subject to income tax withhold- 
ing, dividends after exclusions, and interest, not 
exceeding $100 per return, reported in one sum as 
"Other income" on 278,4-02 returns. Form 104-QA. 
Income attributable to several taxable years, 
filed under the provisions of Subchapter Q, Part 1, 
of the Internal Revenue Code of 1954, was prorated 
over the period in which it was earned. Only that 
portion of the income allocated to 1955 was included 
in the tabulations included in this report. Such 
income originated from (a) back pay which exceeded 
15 percent of the taxpayer's gross income for the 
taxable year, (b) created inventions or artistic 
works which covered a period of at least 24 calendar 
months, and for which the income received was at 
least 80 percent of the total amount received for 
the entire period ending 12 months after the close 
of the taxable year, and (c) compensation received 
in the taxable year for long-term services performed 
by an individual or a partner over a period of 36 
months or more, provided the amount received was at 
least 80 percent of the total compensation. 



Exemptions 

In computing taxable income, a deduction of $600 
was allowed for each exemption to which an indi- 
vidual was entitled. A per capita exemption of $600 
was allowed for the taxpayer and, on a joint return, 
his spouse, and for each child (including a step- 
child or an adopted child) who received more than 
one-half of his support from the taxpayer and who 
was under 19 years of age or was a student. If the 
child was 19 or over and not a student, an exemption 
was allowed only if the child met the support test 



I 



14 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



and had gross income under $600. Also, an exemption 
was allowed for each other dependent (specified be- 
low) with less than $600 gross income who received 
over one-half of his support from the taxpayer. To 
qualify as a dependent, the child or other dependent 
must have been a citizen or resident of the United 
States, or a resident of Canada, Mexico, Republic of 
Panama, the Canal Zone; and in certain instances, of 
the Republic of the Philippines. 

Additional exemptions of $600 for age 65 or over 
and $600 for blindness were allowed the taxpayer 
and, if a joint return were filed, the taxpayer's 
spouse . 

If the dependency qualifications were met, an ex- 
emption was claimed for parent, grandparent, grand- 
child, brother, sister, stepbrother, stepsister, 
stepmother, stepfather, mother-in-law, father-in- 
law, brother-in-law, sister-in-law, son-in-law, and 
daughter-in-law; for uncle, aunt, nephew, or niece 
if related by blood; and for any person who lived 
in the taxpayer's home who was a member of his 
household, whether or not related to the taxpayer. 

The Internal Revenue Code of 195-4 made an excep- 
tion to the support test for a dependent who was 
supported by several persons none of whom contrib- 
uted more than one-half. Under this provision, any 
one of the group who had contributed more than 10 
percent of the support' could claim the exemption if 
each of the others who contributed more than 10 per- 
cent of the support filed a declaration that the 
exemption would not be claimed by them. 

The number of exemptions and the amount claimed, 
as tabulated in this report, include exemptions from 
every return filed. There is some duplication of 
exemptions inasmuch as dependents with less than 
$600 of gross income from wages subject to income 
tax withholding filed a return to claim refund of 
tax; and children dependents over 19 years who were 
students, with gross income of $600 or more, filed 
a return because their income met the requirement 
for filing. Exemptions claimed on returns filed by 
these dependents were tabulated, as well as the ex- 
emptions for these dependents reported on the return 
of the taxpayer rightfully claiming the dependent. 



Measures of Individual Income 

Adjusted gross income is defined as gross income 
minus (a) allowable expenses attributable to the 
taxpayer's trade or business, (b) expenses paid or 
incurred in connection with services as an employee 
vinder a reimbursement or other expense allowance 
arrangement with the employer, (c) expenses of travel, 
meals, and lodging while away from home incurred by 
the taxpayer in connection with services rendered 
as an employee, (d) expenses of transportation paid 
by the taxpayer in connection with the performance 
of services as an employee, (e) expenses of outside 
salesmen attributable to business carried on by the 
taxpayer, if such business required the performance 
of his services as an employee in the solicitation 
of business for his employer at points other than 
the employer's place of business, (f ) deductions 
attributable to rents and royalties, (g) deductions 
for depreciation and depletion allowable to a life 
tenant or an income beneficiary of property held in 



trust, (h) allowable losses from sales of capital 
assets and other property, and (i) a deduction equal 
to 50 percent of the excess of net long-term capital 
gain over net short-term capital loss . 

Adjusted gross deficit occurred wherever the de- 
ductions allowed for the computation of adjusted 
gross income, stated above, exceeded the gross in- 
come . 

Taxable income tabulated for individual returns is 
adjusted gross income minus deductions itemized or 
standard, and personal exemptions. The amount of 
taxable income, shown in this report, includes both 
the taxable income reported by taxpayers on Form 1040, 
and a mechanically computed amount of taxable income 
for taxpayers who filed on Form 10-40 or Form 104-OA and 
whose tax was entered on the return from the tax 
table. Taxable income for these taxpayers was com- 
puted by (a) using the midpoint of the adjusted 
gross income bracket of the tax table into which the 
income fell as the amount of adjusted gross income, 
(b) providing a 10 percent standard deduction based 
on the midpoint, and (c) allowing $600 for each 
exemption claimed. This formula resulted in the 
actual amount of taxable income upon which the tax 
was based . This is the only instance in which an 
item, not reported on the individual income tax re- 
turn, was supplied for the tabulations . 

Total receipts from business are the gross receipts 
from sales and services reduced by returned goods, 
rebates, or allowances from the sale price. Total 
receipts also include any other business income . 
Details as to the sources of business receipts are 
not required on the business schedule. If the sole 
proprietor fails to submit a business schedule or 
if the schedule is lacking for any reason, the amount 
of total receipts is not available for tabulation. 
The number of businesses with net profit for which 
receipts are lacking is not known inasmuch as the 
net profit is substituted for total receipts in such 
cases. Therefore, total receipts are understated 
by an indeterminable amount . 



Tax Items 

The income tax rates applicable to 1955 income 
were 20 percent of the first $2,000 of taxable in- 
come, increasing to 91 percent of taxable income in 
excess of $200,000 for all persons except heads of 
household, and in excess of $300,000 for heads of 
household. However, under the split-income provi- 
sion, the 91 percent rate was operative only on tax- 
able income in excess of $-400,000 on joint returns 
and returns of surviving spouse. The maximum amount 
of tax liability was limited to 87 percent of tax- 
able income . 

Income tax before credits is the tax based on 
taxable income and calculated at the prescribed 
rates . It may be the optional tax, the regular in- 
come tax, or the alternative tax, and it is without 
regard to tax credits allowed as a reduction thereof. 

Normal tax and surtax is the regular income tax 
reported by the taxpayer. Taxpayers using Form 10-40 
who either did not choose, or who were ineligible 
to use the optional tax table, computed their nor- 
mal tax and surtax by multiplying their taxable in- 
come by the applicable tax rate. Taxpayers who filed 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



15 



Form 1040 and used the optional tax table reported 
their tax from the table. The Internal Revenue 
Service, using the optional tax table, determined 
the tax for taxpayers who used Form 1040A. The op- 
tional tax table shows the amount of tax due for 
various adjusted gross income brackets and numbers 
of exemptions, for taxpayers with adjusted gross in- 
come under $5,000. 

Alternative tax applied only in case the taxpayer 
had an excess of net long-term capital gain over net 
short-term capital loss and only if the alternative 
tax was less than the regular income tax. The al- 
ternative tax was the sum of (a) a partial tax com- 
puted at the regular income tax rates on taxable in- 
come reduced by 50 percent of the excess net long- 
term capital gain over the net short-term capital 
loss and (b) an amount equal to 25 percent of the 
entire excess . 

Tax credit for dividends received is equal to 4- 
percent of the qualifying dividends in excess of the 
dividends excluded from gross income. However, the 
credit could not exceed the lesser of (a) the income 
tax reduced by foreign tax credit or (b) 4 percent 
of the taxable income . 

Tax credit for retirement income is allowed against 
the income tax, if the taxpayer qualified with regard 
to earned income in prior years . The credit is 20 
percent of the retirement income, as defined by 
statute, with a maximum limit of $240 for each indi- 
vidual. Such credit, however, could not exceed the 
income tax reduced by the other four tax credits . 
Tax credit for foreign tax paid was allowed against 
the income tax only to those taxpayers who itemized 
deductions and did not include this tax among those 
deductions . The credit pertains to income and profits 
taxes paid to a foreign country or possession of the 
United States, including the taxpayer's share of 
such taxes paid through partnerships and fiduciaries . 
This credit could not exceed the same proportion of 
the tax against which the credit was taken which the 
taxable income from sources within that foreign coun- 
try bore to the entire taxable income . For an indi- 
vidual, taxable income for this purpose is computed 
without deduction for personal exemptions . 

Tax credit for tax paid at source relates to in- 
come tax withheld and paid, by the debtor corporation, 
on interest from tax-free covenant bonds . Credit 
for the amount of tax paid, including the taxpayer's 
share of such tax paid through partnerships and fi- 
duciaries, was allowed against the income tax but 
only if deductions were itemized. 

Tax credit for partially tax-exempt interest re- 
places the former deduction from net income and was 
allowed against the income tax only if deductions 
were itemized. The tax credit is 3 percent of the 
partially tax-exempt interest included in gross in- 
come, but was limited to the lesser of (a) 3 percent 
of taxable income or (b) the income tax reduced by 
the credit for foreign tax paid and the credit for 
dividends received . 

Income tax after credits is the net income tax 
reported, after all tax credits against the income 
tax had been deducted, but prior to adjustments for 
tax withheld and the payments on declaration. 

Self -employment tax was reported by an individual 
who had net earnings from self-employment derived 



from a trade or business carried on by him, or from 
his share of self -employment net earnings from a 
partnership of which he was a member . For taxable 
years ending in 1955, most self-employed farmers 
were subject to the self -employment tax for the 
first time. Income from the performance of most 
professional services were again excluded from net 
earnings from self -employment . Certain types of 
income and deductions such as rents, interest, divi- 
dends, capital gains and losses, net operating loss 
deduction, and casualty losses were also excluded 
from the computation of net earnings from self- 
employment . 

In determining the amount of self-employment income 
to be taxed, three factors were considered: first, 
the amount of net earnings from self-employment must 
be $400 or more; second, the maximum amount of self- 
employment income to be taxed is $4,200; and third, 
the amount of wages received on which social security 
tax had been withheld by an employer . If the social 
security tax was withheld from wages, the amount of 
such wages was subtracted from the maximum amount of 
$4,200 to determine the limit on self-employment in- 
come to be taxed. The amount of self -employment in- 
come subject to tax was the smaller of (a) the amount 
of the limit on self -employment income to be taxed, 
determined as stated, or (b) the amount of net earn- 
ings from self-employment. No exemption was allowed 
against the self -employment income in computing the 
self-employment tax at 3 percent . 

Tax withheld is the income tax withheld at source 
on wages together with the overwithholding of the 
social security employee tax. The amount of income 
tax withheld by employers was stated in wage bracket 
withholding tables or was determined by applying the 
prescribed 18 percent withholding tax rate to the 
amount of wages in excess of withholding exemptions . 
The overwithheld social security tax, that is, the 
excess of the maximum tax of $84, occurred because 
the employee received wages from more than one em- 
ployer . 

Payments on 1955 declaration of estimated income 
tax were reported on returns. Form 1040. These pay- 
ments, received with the 1955 Declaration of Estimated 
Income Tax, Form 1040ES, also included any credit 
which was applied against the estimated tax by reason 
of an overpayment of the 1954 tax liability. 

Tax due at time of filing is the amoimt of tax 
that remained after the tax withheld and payments 
on the 1955 declaration had been applied against the 
total tax liability for the year. This amount in- 
cluded both the income tax after credits and the 
self-employment tax . 

Overpayment of tax occurred when the tax withheld 
and payments on the 1955 Declaration of Estimated 
Income Tax exceeded the combined income tax liability 
after credits and self-employment tax for the ciorrent 
year. Overpayment of tax gave rise to a refund or 
to a credit on the subsequent year's estimated in- 
come tax . 

Refund of tax overpayment is the amount refunded 
to taxpayers who requested a refund . 

Credit on 1956 tax was the amount of 1955 tax 
overpayment which the taxpayer specified be credited 
on his 1956 estimated income tax. 



I 



BASIC TABLES 
INDIVIDUAL RETURNS, 1955 



Page 



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

income tax, by adjusted gross income classes and classes 
cumulated 18 

2 . Sources of income and loss by returns with standard or itemized 

deductions 19 

3. Sources of income and loss and total nonbusiness deductions, 

by adjusted gross income classes 20 

4. Sources of income and loss, exemptions, and tax items — all 

returns, joint returns, and returns of single persons not 
head of household or surviving spouse, by adjusted gross 
income classes 21 

5. Returns with itemized deductions — adjusted gross income, total 

nonbusiness deductions, exemptions, and tax items, by ad- 
justed gross income classes 33 

6. Patterns of income by adjusted gross income classes 34- 

7. Taxable income, tax credits, and income tax, by taxable income 

classes for applicable tax rates 35 

8. Adjusted gross income, taxable income, income tax, average 

tax, and effective tax rate, by types of income tax and by 
adjusted gross income classes 37 

9. Adjusted gross income, exemptions, taxable income, and income 

tax, by marital status of taxpayer, by returns with standard 

or itemized deductions, and by adjusted gross income classes.. 38 

10. Exemptions by marital status of taxpayer and by adjusted gross 

income classes '44- 

11. Capital gains and losses, short- and long-term, and capital 

loss carryover, by adjusted gross income classes "48 

12. Selected sources of income, adjusted gross income and income 

tax by States and Territories 50 

13. Adjusted gross income and income tax, by States and Territories 

and by adjusted gross income classes 51 

14-. Returns with self -employment tax — adjusted gross income and 

self -employment tax, by adjusted gross income classes 55 

15. Returns with self -employment tax — adjusted gross income and 

self -employment tax, by States and Territories 56 

16 . Sole proprietorships by industrial groups 57 

17. Sole proprietorships by size of total receipts and specified 

industrial groups 58 

18 . Sole proprietorships by States and Territories 60 



17 



18 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



Table 1.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, BV ADJUSTED GROSS INCOME CLASSES AND CLASSES CUMULATED 



Adjusted gross income classes and classes cumulated 



ADJUSTED GROSS INCOME CLASSES 



Returns with adjusted gross income. 

Under $600 

$600 under il,000 

$1,000 under ^1, 500 

41,500 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 $i,500 

$4,500 under $5,000 



taxable and nontaxable: 



$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 $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000... 
$150,000 under $200,000... 
$200,000 under .$500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total 

Returns with no adjusted gross income, nontaxable. 
Grand total 



CUMULATED FROM LOWEST ADJUSTED GROSS INCOME CLASS 

Returns with adjusted gross income, taxable and nontaxable; 

Under $600 

Under $1,000 

Under $1,500 

Under $2,000 

Under $2,500 

Under $3, OOO 

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 $15,000 

Under $20,000 

Under $25,000 

Under $30,000 

Under $50,000 

Under $100,000 

Under $150,000 

Under $200,000 

Under $500,000 

Under $1,000,000 

All returns , 



Returns with no adjusted gross income, nontaxable. 
Total returns 



CUMULATED FROM HIGHEST ADJUSTED GROSS INCOME CLASS 



Returns with adjusted gross income, 

$1,000,000 or more 

$500, 000 or more 

$200,000 or more 

$150,000 or more 

$100,000 or more 

$50, 000 or more 

$30,000 or mire 

$25,000 or more 

$20,000 or more 

$15,000 or more 

$10,000 or more 



taxable and nontaxable: 



000 or more. 
000 or more. 
000 or more. 
000 or more. 
000 or more. 

500 or more. 
000 or more. 
500 or more. 
000 or more. 
500 or more. 

$2,000 or more. 
$1,500 or more. 
$1,000 or more. 
$600 or more . . . 
All returns... . 



Returns with no adjusted gross income, nontaxable. 
Total returns 



(1) 



3,839,333 
3,202,710 
4,523,556 
4,125,462 
4,116,843 
4,311,841 
4,329,594 
4,335,429 
4,169,883 
3,838,738 

5,862,618 
3,871,349 
2,400,131 
1,412,757 
912,095 

1,518,296 
425,989 
210,289 
120,617 
190,707 
77,604 

12,960 

3,946 

4,022 

628 

267 



57,818,l&i 

432,024 
58,250,188 



,839,333 
,042,043 
,565,599 
,691,061 
,807,904 

,119,745 
,449,339 
,784,768 
,954,651 
,793,389 



Percent 
total 



(2) 



46,656,007 
50,527,856 
52,927,987 
54,340,744 
55,252,839 

56,771, U5 
57,197,124 
57,407,413 
57,528,030 
57,718,737 
57, 796, XI 

57,809,301 
57,813,247 
57,817,269 
57,817,897 
57,818,164 



432,024 



267 

895 

4,917 

8,863 

21,823 

99,427 
290,134 
410,751 
621, (KO 
1,047,029 
2,555,325 

3,477,420 
4,890,177 
7,290,308 
11,162,157 
17,024,775 

20,863,513 
25,033,396 
29,368,825 
33,698,419 
38,010,260 

42,127,103 
46,252,565 
50,776,121 
53,978,831 
57,818,164 



432,024 



6.6 

5.5 
7.8 
7.1 
7.1 
7.5 
7.5 
7.5 
7.2 
6.6 

10.1 

6.7 

4.2 

2.4 

1.6 

2.6 

.7 

.4 

.2 

.3 

.1 



6.6 
12.2 

20.0 
27.1 
34.3 
41.7 
49.2 
56.7 
63.9 
70.6 

80.7 
87.4 
91.5 
94.0 
95.6 

98.2 
98.9 
99.3 
99.5 
99.8 
99.9 

99.9 
99.9 
99.9 
99.9 
100.0 



Adjusted gross income 



Amount 
( Thousand 
dollam) 



(3) 



1,261,713 

2,566,114 

5,616,459 

7,212,429 

9,275,007 

11,858,501 

14,065,897 

16,254,518 

17,713,481 

18,217,089 

32,061,&40 
25,020,880 
17,897,442 
11,940,018 
8,622,218 

17,923,575 
7,300,263 
4,683,237 
3,289,658 
7,142,830 
5,151,675 

1,549,762 

675,565 

1,143,650 

417,978 
567, 583 



249,429,182 

^893,865 

'248,530,317 



1.1 
1.8 
4.4 

6.0 

8.5 

12.6 

19.3 

29.4 

36.1 
43.3 
50.8 
58.3 
65.7 

72.9 
80.0 
87.3 
93.4 
lOO.O 



1,261,713 
3,327,827 
9,444,286 
16,656,715 
25,931,722 
37,790,223 
51,856,120 
68,110,638 
85,824,119 
l»i,041,208 

136,102,848 
161,123,728 
179,021,170 
190,961,188 
199,533,406 

217,506,981 
224,307,244 
229,490,481 
232,780,139 
239,922,969 
245,074,644 

246,624,406 
247,299,971 
248,443,621 
248,861,599 
249,429,182 



Percent of 

total 



(4) 



0.5 
1.0 
2.3 
2.9 
3.7 
4.8 
5.6 
6.5 
7.1 
7.3 

12.9 
10.0 
7.2 
4.8 
3.5 

7.2 
2.9 
1.9 
1.3 
2.9 
2.1 



^893,865 



'248,530,317 



567,583 

985,561 

2,129,211 

2,804,776 

4,354,538 

9,506,213 
16,649,043 
19,938,701 
24,621,938 
31,922,201 
49,845,776 
58,467,994 
70,408,012 
88,305,454 
113,326,334 
145,387,974 

163,605,063 
181,318,544 
197,573,062 
211,638,959 
223,497,460 

232,772,467 
239,984,396 
245,601,355 
243,167,469 
249,429,182 



^898,365 



'243,530,317 



.5 

1.5 

3.8 

6.7 

10.4 

15.2 
20.8 
27.3 
34.4 
41.7 
54.6 
64.6 
71.8 
76.6 
80.0 

87.2 
90.1 
92.0 
93.3 
96.2 
98.3 

98.9 
99.1 
99.6 
99.3 
100.0 



Taxable income 



Amount 
( Thouaend 
dollars) 



(5) 



211,532 

1,088,313 

1,794,736 

2,809,380 

4,027,028 

5,356,148 

6,558,390 

7,476,846 

8,096,877 

15,318,639 

13,459,381 

10,449,084 

7,460,980 

5,637,968 

12,519,879 
5,546,645 
3,709,643 
2,661,433 
5,938,815 
4,345,211 

1,282,053 
555,511 
926,057 
335,849 
452,713 



128,020,111 



128,020,111 



.9 
1.1 
1.7 

3.8 
6.7 
8.0 
9.9 
12.8 
20.0 

23.4 
28.2 
35.4 
45.4 
58.3 

65.5 
72.7 
79.2 
84.8 
89.6 

93.3 
96.2 

98.5 
99.5 
100.0 



211,532 

1,300,345 

3,095,081 

5,904,961 

9,931,989 

15,283,137 

21,846,527 

29,323,373 

37,420,250 

52,738,339 
66,193,270 
76,647,354 
84,108,334 
89,746,302 

102,266,131 
107,812,826 
111,522,469 
114,183,902 
120,122,717 
124,467,928 

125,749,981 
126,305,492 
127,231,549 
127,567,398 
128,020,111 



Percent of 

total 



(6) 



.2 
.9 
1.4 
2.2 
3.1 
4.2 
5.1 
5.8 
6.3 

12.0 
10.5 
8.2 
5.8 
4.4 

9.8 
4.3 
2.9 
2.1 



123,020,111 



452,713 

733, 562 

1,714,619 

2,270,130 

3,552,133 

7,897,394 
13,836,209 
16,497,642 
20,207,285 
25,753,930 
33,273,809 

43,911,777 
51,372,757 
61,821,341 
75,281,222 
90,599,861 

98,596,738 
106,173,584 
112,731,974 
113,088,122 
122,115,150 

124,925,030 
126,719,766 
127,808,579 
128,020,111 
128,020,111 



128,020,111 



.2 

1.0 

2.4 

4.6 

7.8 

11.9 

17.1 

22.9 

29.2 

41.2 

51.7 

59.9 

65.7 

70.1 

79.9 
84.2 
87.1 
89.2 
93.8 
97.2 

98.2 
98.7 
99.4 
99.6 

100.0 



In-ome tax 
after credits 



Amount 
( Thousand 
dollars 



(7) 



42,172 

216,479 

352,948 

551,714 

793,795 

1,067,354 

1,314,408 

1,503,118 

1,626,236 

3,076,915 
2,712,048 
2,122,710 
1,531,892 
1,170,459 

2,692,340 
1,308,272 
961,030 
745,939 
1,962,136 
1,852,467 

653,397 
305,830 
549,179 
209,848 
290,986 



29,613,722 



.6 
1.3 
1.8 
2.8 

6.2 
10.8 
12.9 
15.3 

20.1 
29.9 

34.3 
40.1 
43.3 
58.8 
70.8 

77.1 
82.9 
88.1 
92.2 
95.4 

97.6 
99.0 
99.8 
100.0 
100.0 



42,172 
258,651 
611,599 
1,163,313 
1,957,108 
3,024,462 
4,333,870 
5,341,988 
7,468,224 

10,545,139 
13,257,187 
15,379,397 
16,911,789 
18,082,248 

20,774,588 
22,082,860 
23,043,940 
23,789,879 
25,752,015 
27,604,482 

28,257,379 
28,563,709 
29,112,388 
29,322,736 
29,613,722 



29,613,72; 



See text for "Explanation of Classification and Terms" and "Description of the Sample and Limitations of Data." 
Less thon 0.05 percent. ^Adjusted gross deficit. 'Adjusted gross income less adjusted gross deficit. 



290,986 

500,834 

1,050,013 

1,355,843 

2,009,240 

3,861,707 
5,823,843 
6,569,732 
7,530,862 
8,839,134 
11,531,474 

12,701,933 
14,233,825 
16,356,535 
19,068,583 
22,145,498 

23,771,734 
25,274,852 
26,589,260 
27,656,614 
28,450,409 

29,002,123 
29,355,071 
29,571,550 
29,613,722 
29,613,722 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



19 



Table 2.— SOURCES OF INCOME AND LOSS BV RETURNS Wmi STANDARD OR ITEMIZED DEDUCTIONS 



ources: 

Salaries and wages ( after excludable sick pay) 

Dividends (after exclusions) 

Interest received 

Business or profession: 

Net profit 

Net loss 

Partnership: 

Net profit 

Net loss 

Sales of capital assets: 

Net gain 

Net loss 

Sales of property other than capital assets: 

Net gain 

Net loss 

Annuities and pensions: 

Life expectancy method 

3-year method 

Rents and royalties: 

Net income 

Net loss 

Estates and trusts: 

Income 

Loss 

Other sources 

Adjusted gross income or deficit 

See text for "Explanation of Classifications and Terms" and "Description 
^Adjusted gross income less adjusted gross deficit. 
^Adjusted gross deficit. 



All returns (taxable and 
nontaxable ) 



Number of 
returns 



(1) 



51,255,701 
3,715,617 
6,330,78i 



6,736,435 
1,508,662 



1,667,570 
267,102 



2,899,881 
654,121 



109,983 
157,919 



575,633 
192,029 



3,986,860 
1,253,080 



360,155 
20,978 

8,206,927 

58,250,188 



( Thousand 
dot lars) 



(2) 



200,712,105 
7,850,903 
2,583,609 



20,597,223 
2,167,220 



9,553,444 
529,497 



5,126,350 
375,213 



96,750 
218,564 



626,639 
244,995 



3,697,269 
611,297 



565,614 
20,523 

797,732 

'248,530,317 



Returns with itemized 
deductions 



Number of 
returns 



O) 



15,018,676 
1,862,671 
2,837,476 



1,792,144 
375,135 



675,131 
105,129 



1,295,435 
341,298 



46,997 
55,538 



250,909 
71,101 



1,790,174 
633,950 



191,166 
11,202 



3,424,395 
16,891,084 



(Thous 
dolU. 



(4) 



81,692,942 
6,255,273 
1,456,351 



8,356,503 
615,171 



5,455,313 
224,407 



3,476,370 
209,654 



49,615 
58,533 



312,025 
99,371 



2,026,732 
313,519 



379,498 
9,719 



398,995 
108,527,982 



Returns with standard deductions 



Showing adjusted gross 
Income 



Showing no adjusted gross 
income 



Number of 
returns 



(5) 



36,142,407 
1,823,054 

3,440,306 



4,931,742 
782,301 



1,004,541 
1U,421 



1,530,182 
285,641 



59,345 
84,842 



322,900 
120,928 



2,146,869 
585,686 



166,389 
7,652 



4,678,899 
40,927,080 



Amount 
(Thousand 
dot lars) 



(6) 



118,887,530 
1,564,676 
1,099,258 



12,209,756 
682,080 



4,075,559 
105,898 



1,547,830 
147,987 



44,001 
62,964 



312,542 
145,624 



1,633,698 
195,968 



185,538 
3,641 



393,719 
140,901,200 



Number of 
returns 



(7) 



94,618 
29,892 
53,002 

12,549 
351,226 



7,898 
48,552 



74,264 
27,182 



3,641 
17,539 



49,817 

33,444 



2,600 
2,124 



103,633 
432,024 



Amount 

(Thousand 
dollars) 



(8) 



131,633 
30,954 
28,000 



30,964 
869,969 



;; , 572 

10M,192 



102,150 
17,572 



3,134 
97,067 



36,839 
101,810 



578 
7,163 



5,013 
=898,865 



of Sample and Limitations of Data. 



20 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



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21 















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^ c- sr NO oo 


NO ^ >t ^ AJ r- 


§ggS| 


c 


ON rH-J-OOOCO COONiArHiAc 
-J -J-AJlArHO ^pNVAO^-f-J 

■A rHONOsr-j c-f-ONCioo 
cm" n'ln'oN'cDto ci'oN"£>oo"'Aa: 

O rH^iAt^tO ONrHlAAJsTA 
C\ lAC-fMAJON eO\0-^AlrHr- 




s 


o- c 


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o 

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<f\ O CM 

r\ o^ ^ 

rH n O* 


ssass 

Cl CO n CO o 

rH rH rCorrT 


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C*- CI ^ O lA 

ON lA AJ c^ CO 

vTcTATrH 


ON CO & O nO nO 
^^ ^^ r-^ r-\ r-K 


^n^ 


Adjusted gross Income classer 






SS8S8 


ddddS 


lA O «a"o O O 
rH AJ AJ Cl U> rH 
-» «9-<* *»«»■«■ 

u u u u u u 

0) (U 01 « 4) 0) 
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ggdS, : 
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a 

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1 

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c 


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to 



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p-w fj p, t. 

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%^ u u u u 


NO (> to oTS 

f. J- t. f- t, 

<y a> <l> <0 41 


O rH AJ A 

■N*»-«-tP 

■«5- fn f^ f- 
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Fh Fh ^ t. t^ c 
01 (u 0) a; o E 
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t. c 

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aj >0 rH rH CM 

en 


Aj c\ n -J -J 


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Isuus 


II 












rH CVJ n ^ 


lA NO f- CO 0> 


ssaaii 


<A vO t*- CO ON O 


rH AJ Cl Nf lA 
Al AJ AJ AJ CM 


Nl 


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cc 


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CI 


is 




nC 


t^ 


DC 


<y 


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26 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



§ ! 



g |: 



SS 



TO o ^o c^ r 

CO TO CO O « 

(M O O O^ r- 



O' rM OJ rH TO 
CM U' <M O -T 



•^ to -O ^ ^ •£> 



•\ TO TO (M to 



5 O n C^ (M O 









3 O O vO CVJ \0 rH 



)-«tsr-^o r-itoc 



r -* t^ ^ TO 
r> (^ vo c- ^ 

1- n ^ >n -J 



-^ f- TO C 



eo rj CT" 
r-- o o 



O'vOTOC^iOfv ■^TOr--0'£) 



rr, [^ \o r- o 
TO c^J fn >A f^ 
O \0 TO ^ rj 



J 1-1 Q iJ^ f^ O" 
^ ^ -O rH P' U-v 
3 rg TO ■O S ^ 



^ \0 r- u^ V 
■J- < -O O* r 
C~ (J- ~) (T' » 



O t-- (M t> TO ^ 



jpsa .3 = 



tMCM>OOCO ^OO^COTOsO 



vD OJ (M -O O -O 

o O' r- TO <H ry 

m >A o «> r- o 



3sa 



PS 



i 5^ 
III 






ssssp; 


o >r« 




-^ TO f^ r-l 04 


-4- ry 



c- :i >]■ n o 
o\ o <j> r-i m 
tn iH CM ^ oi 



0\ 00 f^ CM <*1 

-H rv -J -.1 TO 

O -J O CM (> 

^ C-- TO (M O 



> tn •£) r- o 

> W tr, xO g- 
1 O o> C O 



•9 -^ 



xO 0> \0 fM O 

(M CM -J a> -A 

O^ CT- r^ ^ ^ 



iri CT> ^ O -J- nD 
rH O oB CO t- O 
in n TO -4- O TO 



to -4 u 



Qn ON -^ r^ r^ r 



m c^ -o J> o 

CM vj rH O CM 



TO >o (A ^ n 

3 TO -4 1*1 t^ 

\D vO -J lA 

O O -O (M CM 



i i 



s s 



J r- i> vo -sT 
o r- IT. fM f^ 

C-- TO On ON n 


rH vO (n TO ON 

>f\ C~- NO TO NO 

m TO On O ■-• 


ON CM ^ cn no r* 

--r 0^ t^ \0 TO TO 
rt >r O ^ CMTO 


in (»1 CM rH ITl 


u> (M >r f-l .H 


TO tn n oj ^ ^ 


■^ .-t c^ r- f^ 

\0 NO -iS ^ (M 

O -O NO TO D- 


O C^ t^ "O rH 
(-1 C- -O -O r-l 
-1 ^ O [> ON 


OJ rH -O O CM rH 
O nD TO ON rH O 

ri f^ n ^ (^ -J 



-J O -J -J 

lA CM ITI r 



CM C^ On ^ IM 



I Si 



O^ <o [*• o 



fe^ 



NTN s* ^-^ 

^ nJ r- 

C^ ON nO 



(-\ nD >J 
r^ CM -J 



■4 g f^ 
fM r^ CM 
^ nO ^ 



^O ■O 
O O 



O CM 



C- On 



i '^ 

S li 



'"NJ 0^ On i^ TO 
ii-1 TO --J <M ON 

f^ ^ C- nO (-1 



^ O O- TO 

3 -J J NO 

1 O >0 On 



r-l rH .H <M CM r 



O "-H ("^ On TO CM 
O nO TO -O O lA 



^ fsj TO r 



H t^ (M tri ON 



sT 



^ f> TO [^ nO 



On 3 

ON O 



fM TO O C^ C 
TO f-^ in rH - 

!h 1h S ?5 f 



r >} NO C 
- J nO tf 
N n6 O ■- 



<*> TO nO TO C 



O <M •>! c 

fn c- ^ r 

rH rsj CM 



O O C^ O NO 

.-I CM fn -J -tf 

nD TO O f^ »n 

TO -O vn ITl Ol 



O CM ON 
r-^ CM <-l 
CM n nO 



el 



TO On TO C~ TO 
-J- in r- TO CI 

CM O -n ^ -J 



C^ CM CM n rH ON 
nO rH ON O CM i-H 
rH OJ tn -O f-> O 



m nO nO iTN ir\ lA 

TO rH O ON CNJ CM 
NO O ON O C^ --I 






•-t n TO r* ir> o 



TO n6 ?y 

r- •*> CM 



CM C- TO n c 
O 0« CM ^ c 
c^ -^ c^ f^ e 



TO c^ t^ CM r^ ry 

aCM Q u-\ O ON 
^ O TO rH r^ 



nD CI TO rH nD 
<D H 'i) -^ iTi 
■O S TO -J rH 



ON TO O nO O NO 
-.1 O -4 O CM iH 
nO rH to TO TO O 



:8§8 



O rH w nj (*^ f^ ^ 

■ -<«■*»■<* w > <* > ■«» 

H oj V v 01 a> V 

i;^ §§§ §§§ 

r §OQQ QQQ 



-O rH CM (NJ 



*>«» -Vi^Aff 



V 4) 

-a T) 

§§ 

§8 



(^ ^ f^ ;^ Li 
<U 4) ^ 1> <U 

■o tJ T3 -a TS 

§§§§§ 






o o o 
n m rH 



-I C-i t< 
U <]> il> ^ 
3 "O -O O 



mil §9§§? 



T -J ^ iTv no r 



O iTn C 



8g5 



s I 

0) -a 



H CM CM (^ f 



•«<»*»«* <**» 



l-S§§5 



«»«»«» 0) 

Fh 
P, t. ^ F^ Lh Q 

<U <U V <u v B 
•o TJ -a "D -a 



li 



■■«■*» 



p ■•9- ■«■«■■«■ -Wh©-** 



■*4*i-*>- 



ir\ nO C^ TO On 



\ -|I u-\ nO C 



<M OJ CM Cnj CNJ 



CI ^ lA nO t^ TO 

f*> 0^ f*> r^ f^ <*> 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



27 



m \0 t"- TO (J' 



iri vO C^ TO CT* O 



«-\ (N \0 u~i C- 
CM O TO a» rH 

\o a^ \o a^ C4 



t~- in o CT- o u 

(M %I 15 O c^ f 
O TO O O O « 



$t 



(M vO O Cn - 



fn o O m c 
TO C- CM O « 



CM m [^ CM (^ to 

C*- O vO O TO >£l 
■^ n (? ^0 TO T. 



53""' 



IN a- 
m (M 



r -^ |H >f c^ 
^ TO O iH a* 
- n -J (M oy 



*n -J CT> CM (^ O^ 

nj lA -4- o> rH m 

(^ CO r- (M O^ CM 



6S 





CT, -X) j-i TO m 


gfSsP 


TO -3 C- TO f- 
TO -J ^ fH <N 
m TV Cf- Oil ^ rH 


O^ ->I c C^ C^ 

0^0 0^5^ 





C- f^ CT- TO 
rH <-> fn -st lA 


-f r- t-i TO 

CM en CM rH 0^ 


t> m TO ^D -J yD 

m \0 {j> lO rH m 


CM^ n 


-> r- ^ 

Jv T, y3 


sag; SIS 

vO -.t rH \0 


TO in 'O 
f^ f^ -^ c- 
a- rH \D a- 


TO TO CM in m 


\0 •!> rH * (M 
CM tn rn <N m 
CM rH -O 


-I vO to 


TO m TO (^ 
rH Cn lA TO rH 


C^ In CM S 
>r -J o^ -.r 


^ rH to vD C^ vO 


m CM -} rH rH 



^-^ [^ TO t^ n 



I I m tn o 
tn in 



to o 



O -H rH 

f ^ Hi 

ti (D a 

0) en X O 

^ C m t} 

Z .J o 



rH -^I TO -.J C- 



TO TO rH O u 
O ^ CM CM U 

Cn -J CM (-\ r 



s : 



CM \D r- TO (J- 
rH lA .£) O* TO 

r- TV vo -o o 



\0 to (D IT' '■O -J 
O O -J CM lA nJ 
fn --J \D rH -^r C^ 



tn C^ <Js lA fn 
C^ TO ON rH AJ 
m O vO rH t- 



t^ en \D -J- >J lO 
TO CM rH en to ^ 

rH -^ O CT- C' O 



CT> CM -sX 

3;} 



<y. t- TO in CM 

lO O CM \0 *0 
en 0> >0 CT" CM 



ov s[ nj c- TO 

O vl C^ CM CM 



3 -♦ o> ::i 

H vD CT> to 



I I »D rH 



O rH -si rH C 

vt lA fn c- C 
•} r^ C" O t 



TO O 
ON -I 



lA O CM 

f-1 O >]■ 

•-> r^ i3^ 



TO O 
r-i TO 
TO CM 



(M o CM o r- 

31A TO lA -D 
CM C >0 TO 



m CM lA CM o m 

*o ^ r- o* o^ >i 

ON O tn >I >A rH 



t*- TO r-< rH C- 

rH in o en r- 
CM rH CM o tn 



TO TO n-v cvj rH ON 



D ^ fM O 

N vi TO C 



O O en c 

O -vt CNJ C 

O >i m c 



t o i> r- 
r- TO tn 

O f- TO 



TO lA O >I [^ 
1-1 n£) TO lA CM 
CM O C rH ON 



1 C- ^ O Q tf 

) rH in NO m r 



r CM lA CM lA 



O nO fn rH -J 
lA TO m o C^ 
ON vD ON TO m 



rH t^ C- ON O O 
lA nO ON f- CM m 
•O ON O TO [^ On 



»0 t-- C^ >J- rH 
TO nD -J en nD 

c- o C^ ON a« 



ni On rH rH AJ U 
O f- rH lA ^ C 

m lA At ON <n u 



lO nO -sT tM nO > 



St [^ rH rH ON 

no m rH o^ r^ 

'-i m TO O^ in 



TO ^ C^ nO ^ 

TN C^ -^ O TN 



rH TO TO t^ O ^ 

TO CM NO CM rH CO 

rH nO tn CM r~- o- 



■O TO en r 
O vO \0 c 



3nO ON On f 
[^ -.r F- c 

^D O <A TO C 



CM O >0 nD O 



TO ON TO CJN rO e-^ 

rH nD r- m CM -J 



TO ■O 



s : 
1 = 



in r^ O fn nO O 

3-sj O TO TO TO 
ON nO rH Ov rH 



fcs 



J en rH rH (M Q 

N en en TO o 'S 

J rr\ \0 -* t^ NO 



en c^ 

<M NO 



O TO 

AJ lO 



(7N rH ON > 

a ix ;:£ ^ 
TO m t-- NO 


C^ en -I no 


>J NO -J 
a t> V> Qr^ 


-ot m CM TO 

lO en m TO >!■ 


CM-.! cnm 


On t^ ON >o 


c^ rH ON ON r- 

^ CM CM rH en ^ 


a-°S""^ 


^ TO t> TO 

Sfn & 


m -.t ^ -J m 

TO C^ CM <D -.1 


vD CM AJ CM ^ rH 

-J m r- ifi m 
-J rH r^ TO r- 


rH NO en C^ St 
On •£) TO en -i 
F- NO C^ rH 



38o- 



•000 OOOQO OOQQO 

•OQO 00000 QQQOO 

§inOiA Qinomo 0000'> 

rHCMCM rrifri-J-^m NOOTOONrH 

■ •«<»«*■«■ «>■■«*■«■«■■€«■ to «i <0<»H^ 

;*<»k<(-.u t.(.^t4t« t.t.t4^F-i 

:iiii mil mil 



3 O O C 

3 ifCoC 
•J CM m T 



§i 






HI a> I 
■a -o f 



5 o o 



80 o 
o o 
3 o o o 



O NA O lA O O 
rH rH CM CM fn lA 

« > «» <e- -w- ■<» <!» 



3 o o 
3 o - 
5 o o 






300 O O Q O ■ 

5 o o o o o o I 

^ O m O m O in I 

HCMCM (ni^-J>I<A • 

^ U U (.(.t^til^Q 

1)010) aia;4)a)a)B 

3-a-o ■a'O-OTJTJ 

3§§ §§§ §§S 



01 O c 

■a o 

£ NO r 



lA lO r- TO a> 



28 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



o r- r^ r 



O 1^ O^ < O'^Ot^OiH 

C-OOfi0«O a-C^O^DC^C^J 



1 lA TO (H (M 



'a 3J 






\0 t^ ■>D ^ to 
0\ \0 fS V~ f\ 
t> (>J in vD O 



w oj r- f^ CO 

rH rH O C^ OJ 
m C- t^ 



I -^ in o 

ff. r- lA 



0> CO O' TO 1-1 



-^ t^ TO TO rO 



r n o [- 

A m vO r-t 



O C\J •£) rH C 

r-l lO <A M-i C 

>I OJ C\J ^O f 

n CM (H 



H O O O <N (- 



r- \0 in vo i-i 

O H ^ (?> CO 

c~- S -J fn -^ 



O^ r^ O f- 
■^ \0 O m 

t^ o -^ -o 



O' vf 



t^ (7- O; TO O 



r\J TO TO TO D- . 



:v (M r- lA 
lO -^1 \0 o 
TO O -O O* 

C^ rv TO r^cN 



CJv ■i) iH (^ (?> 
--H >0 r~ r-( St 



O ^ TO l> 



rH CJ CNJ -J- rH rj 
!?• Q> C' -J \D C^ 

m O -J o c- n 



O CTi 
(^ -J 
f^ TO 



m r- vo lA >!■ 

AJ rH AJ rH O 
O A( TO (^ C- 



H TO 0> TO £-- t^ 
N -J (j« C- lA >J3 

r f^ A tn Aj «o 



^ lO O TO >£) - 
-1 .H t^ AJ -4- r 
n (\J rH rH f^ r 



^ o o^ 
















rH (^ ITl CM O 
-vT O^ rH jt "^ 
■A {-^ TO O rH 



lA c-^ r^ o ^ 

vO (?• 0> O lA 
f^ iD CM TO -J 



12 



f- lA O AJ -J- 
f^ rH ffi \D -^I 






I r~ Aj r- 

^O sT -C 



;^ lA rH TO n^ 
O u-i 0\ rH AJ 
lA CM TO TO cr 

r~ o -J <M (^ 

rH en tn lA >A 



ci r~ tn o ^ <" 

Ol Al C^ C^ rH C 

TO tn rH CM \0 « 



H n 0> ^ 0\ 
H tn ^ ^ \D 
^ "A rH 0\ O 



3 vO -J \l 
3 O ^ > 



&-S 



m CA TO -J- O 

C^ C> CM CM -f 
0> TO I> TO O 



II 



^ C^ vO O lA <A 
3 -J %0 0> >t O 
N TO lA vO -J TO 



TO n t- lA CM 

i> fn iH r- xo 

r- Al AJ >t rH 



n i-H CM fn TO 
iH 0\ -.J CT" \D 
fA CM CM i-H rH 



>J lA -J O^ >f "J 



^ lA -J O' 

H n tn CM 



CM r- lA 0\ \0 f 

aO TO rH m C 
TO >0 CM lA K 

iH rH '»0 C- lA y 



•O TO 
^ TO 

O -4- 



s : 



I CM O' tn 
AJ O TO 
^ TO m 



CM lA »0 O t^ 
O lA m CT» rH 

>J -.J AJ f- CA 



J TO TO O^ O^ 

5 .O vD vO 
^ ^ o o 



TO \D -J ^O O 

n St Ai o vi 

H CM TO t- CJ» 



O m CM TO vO C. 
sf 0\ TO to ~| TO 

CT> fA CM sT -^ TO 



[> > CM C- cn 

r-l in TO O >I 

>0 -.J CO cn 0^ 



5: & 



S 5 c 



3 CT> fA O 

H f- O O 
^ rH TO >]■ 



3 \D 3 



O^ in C- lA O 
(-1 <Ji O lA lA 



O O CM ci r 
lA >T CA r-l r 






"Si -i r 



5 i, 



\D AJ -J O^ CA 

SO CM 0> <~1 
in lA sT ^ 



CO ^ CA \0 CO 

nH (M t^ t^ ^O 

>0 O AJ (A (A 



lilt 



i-t rH CM r- "A lA 

CM si tA ^ TO a> 

^ rH TO \0 >0 lA 



Si- 

a, 0) 



II III I III 



IS 



■> O (J- r 
3 g% O u 
T CM rH e 



>A <A -H O C^ O 
lA lA sf rH CA O 
~J lA -j- C^ CA CJ* 



■9 "^ 



^O CM C- O O si 
C^ C^ H "D TO st 

o lA tr- '^ > TO 



a^ sj 

CM CA 
TO O 

Aj TO 



o o o o o 



-■w-**^' •v^*» 



^vJiA ^D^-TOC^^■ 



»> « > <*» ■^«»-w> 



«J--(^-»Q--«i5- C 



3|| 



§ §§§§§ §§§§§ 

Q QOOOO OOOOO 



!§§! 
) o o c 



3 <e-«5-<*-«» 



»*9-*» 



D O O O 

i"~i O^AOiacd'o 
DO» iHrHCMCMtAIA 



§§i§c 



o o c 

O >A C 

--I »H A 



?S8 88885 

-vOiA 0<AOu-,C 

HAiCM CA'A>JvJif 

»-«»-W ■<* *» -te- «» * 



1 (-1 tJ "O "O 

"!§§ § 



01 01 01 01 01 B 
'Q "O 'O 'O 'O 

o o o o o o 



CM (A tA s* -J lA 



H CM <A st >A 
J CM r^i CM CM 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



29 



s |: 






O to Cv (ji rn 

O* CM -H rH O 

to o -vT r- f^ 



(^ o t~ <n to 



■i \0 i^ rsi <t^ r^ 



O l> ^ o 



i 5- 
^ II 



OS c^ o\ c- c 



3 O O' fn r>J 
t vj ov rH ry 

a rH ^■ ^ -si 



feS 



O CM CO iH 
lO t^ 0^ t^ 

•o cj cn ^ 



CD iH (^ O f^ 

(M rvj r- -^ ry 
-.J- ry c*- CD Nt 



■nT r> (^ o o 
to to Q (^ r>j 

tM ;j g; c- o 



\0 *o 1*^ o^ o^ 



r\j -J- <-y (N oj r 



M \0 t^ TI ^0 

O^ >n tT» iri lA 

fM r- [- f^ p^ 



to r- 



I li 



^ rH CO -^ 

- r^ O -J 






















CO ^ CO "O r 



O C- ~f <M fM 



c^ [^ tr ry 
oj eo »o -o 

CT> O >D CO 



fe ^ 



r--i r-i f^ O O^ 
CM 0< -«f Ti (^ 



vO r~ CM O O* 
^ 1-1 ^ r-» m 
f- vO CD -nT t> 



«n rt -tf C 

^ *0 <0 r 



vO O <N 



i si 



\D CM >0 »0 

n (M U-, in 

f^ -.1 CM O 



vO -O rH [~- c 



o ^o o^ --r o 

c- o> r^ CM o 

^D O -J lO W 



J -3- -H 



> t- CO CM (N 



O O Q O 



\ C rH ^ O 

^ ir\ t^ <?> O 
^ m tn to ov 



8CM l> O" o 
\0 in -J O 

CM O CM CM r^ 






>t r^ fn c^ --t >j 

.H IT. vO O O rH 

C-- CM -^ <^ o^ >o 



O^ (^ vt o 

^ ON o o 



CD '^ lA C^ 00 
O CO to CO ^ 
lO CM O^ O^ O^ 



\D t- t- sO Ov 

o ON r- CM CM 
if\ o i> a^ <o 



-J C ^i> OJ CO -f 



o r- sD »o 00 



C> vD 






<-\ (-1 sO ^ 


o r^ OS CO <o 
r- CM -J »n vo 

to rH U^ ^ O 


O f^ CM O O 
,-1 MD {-> (n c^ 

lA O C> CM O 


c^ iTi o »A r- ^ 
vi -J r- -^ ^ m 

C- r^ [^ t^ lA C-- 


3SSS 


•r> (M O CO CM 

^ CM CM O to 


-H OJ (M (H O 


tn <H CM vO rH U-l 

■A CM r-t rH 



CM n «D CM CO 
















>J -J <H -i -O 









(-1 >f (-> CM CM 
O >1 <> rH ITl 

>r o f^ -* ^ 



O -A O O >A >H 

t- 00 f\) in so "Ti 

vO C^ O to <M fV 



r\ ir\ CO rH O^ 
J3 rH rH CO -^ 

O m (^ O CO 



m -i> t^ 

O CM CM 
(M C-- t> 



:- I 



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31 



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c- in CO 
cvj lO O 
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On -J TO C\J 

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C^ryryxD r-imry^Jry otncoTO rH-HfnnTO^ iHmNDryrH 

vjvo-oo o'Aincnr'i lOf^OTO c^-4''nrooNTO -j-r-ii-i 

rymmON P-^^C^> J3 -O Vi '^m On -J 'v ^h n ^h 

: I : : ; r i : : ; i : : : : i ! : ; ' I '. '.^ '. 

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■QOO OOOOO OOOOO OOOOO " OOQO ■ 

•OQO OOQOO QOOQO *«»«-o moO-OJ 

Oioom oinoioo OOOO - moTtooo ^<Mlnr^t, 

8-.-1 ^»««n nn--Q r-tOJlNf^irii-l •^•^■♦^fftO 

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;»§§§ §§§§§ §§§§§ 333333 ooooS 

3QQQ OOQOO OOOQQ OQQQOQ OOOOO 

U QOO OOOOO OOOOO OOOOOO -"""Q 

-loomo moiAoif^ OOOOO ^^-*-.. qoqoo 

ao---- ---^» .„--- o«^o*noo O-nSo-N 

^NO^^HCy f\rfncn^--j iA\Of-coON fH^ryryt^m ^HrHmiOrH 



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lO O fn nj o 
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32 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



m -D c- CO c 



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to O^ O --I Aj 



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u^ vD E> rH ,D 




CM TO CM 


lA O en rH CM in 






O st 


X) 




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O- ^ ^ rH 




TO C^ O >D O^ 


CM xD CM ^ OJ O 


m TO ON «0 nj 


-I 


rH en s; 
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sj On ON O' nO CM 
C- rH rH >I in f^ 


nO 


o 


O TO 
[- en 


vD O •-< ^ 


^ t> (M TO C- 


Fl ? r-i ^ o 


en CM en in CM CM 


CM CM CM 


(D 




\0 -^ --I o^ 


TO r-l nj o ^ 
C^ O CM ^ -3 


in c^ in o- ■£) c- 




CM 


N_ ^CM 




CT- 


en 


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\D TO "^ vO >I 


C^ CM rH r-t 




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■^ 








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in -a t^ ^ tn 


ul 0\ ^ O ^ 


TO rH •^r ON C^ CM 


sf >r ya -J TO 


^D 


rH rH lA en C^ 


CO O t- m rH c^ 


p- 


en 


v< s 










t^ r\ CM ni (^ 


-J m m TO C-- 


C- CM TO >!■ r- o 


TO nd o to c^ 


r- 


rH sf rH NO C^ 


\D en nO O TO S 










C "0 — . 

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^?^s ^ 


« O 0_ <-^ CM 


in o TO r- c^ 


ON_ ON^ r^ O NO >0 


■O t^ O rH -J 


-J 


rH C^ sf ON O- 


O si TO rH O O 


o 




sO Ov 




.— 


O O -sf (^ 

■^T in -3 O 


«n n? ^'" n? u-T 


o^oTvo ^Tc^ 


cN7icC>t CO to in 


in > TO r-< 


yj 


rH rH lA TO m 


"A d" TO rH rH m 


irT 


r^ 


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n r\ TO c- ON 


\D CT' CM TO m 


nr CT> tM O in m 




o 


CM ON rH r- IC- 


nj en ^D ON rH o* 


TO 


ON 


Sf si 




^ 11 


^^ 


rH r^ vO 


o« -^OX"^.^ 


>0 lA CM CM CM r-» 








sj en en CM CM CM 


TO 


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OJ h- ^ 








in -J CM <-H 












CM 




CM TO 




m 














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en 






a en 




TO r-- >ft TO 

f^'ii^fv TO 


-.1 y3 O to «n 


n >• o t> o 


(^ sO m TO m c> 


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ry 


ON NO P^ TO P- 


TO VA CM TO ^ C 


en 


m 


-!-> <! 




- i| 1? 




(M O >0 <^ >JS 


m CM CM c- — 1 


vO t^ TO r- to fM 




c- 


TO TO nO (7n nO 




^J 


T. TO 






fM TO TO m (^ 


->J ->» •-;^ ->» C- 


CMTO CM (M t- CM 


"^ ''I "^ ^ ■^- 


fM_^ 


CM nO CM TO 


lA lA lA c> O TO 


'^.. 


si 


t- ^ 






nTt^oTc^ 


rHTO TOr^r^ 


r^cnc^TO o 


icC o yi d" oT in 


vl O \D C~ t- 


P- 


CM sj p- r- n 


CM CM y3 rH rH TO 


o 


p- 


.1 r\j 




P 5 ^ J "i 




i-H r^ vo CT- 


r- £> --J O -^ 


>n CM TO -J TO 


■y O nO --I <A CM 


(M rH o r- o 


ON 


rH sj- rH lA C-- 


CO lA nO en ON nC 


o 


(JN 


lA sT 








-J' .£1 C^(M o 


C^ OJ^ NT CT- «0 


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CM rHOJ 


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i-l l-l r-i 






ON__ 


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CM CM i-l 


r-« 




TO 








Oi 


^ en 




o-o - 
































I c^ CM r\j 


\0 vO C' r^ i-t 


CM o in r^ c- 


CO 'ii i-i m (M p- 


ry CM CJN nO -.O 


"cm" 


TO NO (M NO C 


O TO lA ON rH in 


o 


rj 


0- tn 




11 1? 




'-^ c^ in TO 


in o TO t^ r- 


CM t^ (M CM -.r 


CM CJ- ^ C^ rH CJ' 


en O CM CM (?> 




in rH r- >A O^ 


O nD si Cs O TO 






^ .£1 






^ ^ "i.^ 


O ^ C;^ c^ r- 


C> CJ' CT> TO xD 


CM -.J to (M ^ ON^ 


NO ICA to CN^ ^ 


CNJ^ 


»A ON_^ NO sj C- 


CM CM sJ -y O P- 


^- 


"I 








lA O fM >I 


<7« ^ <M TO >I 


CO -A o"o t^ 


TO o» TO --J ry CM 


nTrHO CO ON 




t^ P-' ON P- ir 


p- on'sTto o a 
in St <3 c> c> O 


•D 


c- 








■a i-H 0% TO f- 


.-. m o ^ (jv 


TO o rH o -y ^i) 


O nO CM O -y 


>J 


c^ si lA nd 


TO 




m [s 




is 1? 

tJTi 


■i!!i 


tn S f^ 


^ n in i>TO 


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°l "^s ^» '^^ *! ". 


m ^ rH -y in 


NO 

sr" 


CM CM si 


m -y m en CM m 




laT 


p- r- 

TO fy 


CM c^ -I m .o 




TO -J 'M ry ^C -y 












"" 






o 








o 


cy P- 




'- (,, 




-si ^ O «"1 


CO O O .I m 


«0 TO CM <-"n 


(M sO CNJ_ -.J fM^ C3 


O f^iiA lA ni 


"In" 


P- CM t- si nj 


CM si ^ 0> Ci P- 


^ 


^ 


C' m 




o m -o C 




r-tC- C^ ft 


en --1 iH -sj rH 


m in \o <M (M 


m O C^ rH vD 




lATOOsIfM .DMCMrHrHTO 




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C TO 




tis^s 




(> ^_^'-H rH 


■'t m i-> r^ c\i 


to c^<3 y? (^ 


m TO ON y3 CM 


t- 


r- m NO rH CM 


TOTO O rH m y: 




o 


CO ^ 






\0 O r^ -^ 


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i-7o^(M CD rH 


CM CM CM in (M en 


(M C^C^ 


sj 


r-OrHTOTO rHTOIAsIrHTO 






rH CJ^ 




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g a. S <y D 




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in 


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d°8° 


in d"in d'd'8 

rH CNJ fy t-1 m rH 


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■«e-ee-t©-te- 5 


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^|88| 






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CD -a o - ' 

H-> C nO rH rH C\ 




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■^4S-»-«i» 


in ^c r^ TO t?^ 




CM en en si si IT 










x-» ■»><*-«» 


■W"»*9.«^« 


-5-«5*^SS-S 


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c o ■»-»*** ■«« 


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<0 












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a: oi 






^ nj <^ ^ 


m «o [^ TO o 


O .-1 CM CM -J 


in ^D C- TO (J- O 


rH CM CM si lA 


•£> 


EN TO (^ o r: 


CM r>s, m NO r; 


tc 


CT; O-h 
















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34 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



u-v yp C- to CT 


O rH :^J 1-1 -J 


ir. .jj r- (o O^ O 


OJ fM fM (M <M 








<-H m CM O -nI 


r\ ■Ji in r\l i^ 
r- M c^ CM NT 
•>J CM >J 00 0> 


r^ r- TO ^ f^ t^ 

r^ CM f^ f^ sf o 


r^ f^ f^ ^ CO 

n < --< ^ o 
tj, ^ ^ nj « 


(M O I> 0> vO 


r^ TO f^ r^ f^ 


c- CD ^ in c^ \0 


n .-H r^ 



OS D- r-l 

p^ to o 
^ >» o 



TO O^ 



\0 CM 

TO O 



to o o n o 

-tf r- t- n n 

*o >I JJ -D ff- 



■o h c c^^ a 



so TO TO o CM r 



■^ 1J% lA C^ C^ 



^ n -J so .o 

[^ CM C-- sD 0> 
lA C^ 0> 0> TO 



O (M 

O r-l 

ni o 



jh (^ c c^v. m 



C^ >0 O^ m \0 
[^ <*i (M in (^ 

CM CM (M ri CM 



»A m <D CM f> o> 
\D \0 CO -^r r- <H 



■< .o lO »n 

J --H CO C- 



O >-< ry <M m 

rH .-H ON sO c^ 
CM C^ \D sD \D 



\ ^ t> CM ON 



ON 0» vD fM •- 



■^^ «j -a <b o t- 
t, -a c c\ 0) 



O ON 

TO u-1 



f. TJ C f- 



0> nD <-! C 



O en ^ (^ nD m 
TO nj t^ P- CM c^ 

CO OS TO m TO (^ 



^ CM ^ C^ m 

J CO CM fn u-i 

T O O -^ 



m r- o -D ON 



-O TO m 



rH rt CD > 
CM O -i) -H 
rH OJ -J -f 



01 -D a> o tn 
4) <D -w -a B 



m m ON NO c^ 
iH O >£) TO rn 
CO u-i O' ON C^ 

[T- -n| -1 O TO 
lO ri CM nj CM 



o TO r- o to 
^ sr o m CM 

lO to TO On ON 



^ >0 --t t^ O CM 



(M D- •£ O 
CO iH O -N 



4> -o ai O t* 

2 S -5"^ c 



s§?s 


m -sT ^ O ry 


s§s§S 


CM O nD (M -J iH 
r- CM TO TO CM t^ 
uo 0> ON CO O ON 


r-t ^ m .£1 


CO .-1 C^ -O TO 


>0 O- to -^ TV 


-^r CM t- --I TO nj 



TO nO rH --t O 

nO C CM r- C^ 
CM vO On O O 

TO TO [-- m -n 



a> -nT O t- ON 

CO m to CM «-» 

tJi nD t^ CM <M 

O -I sO O M- 



CM --I to O* O 

^ m tf> to TO 



So* TO c^ r^ to 
nt ^ O^ •-* •-* 

^ (M On m TO O 

ON -J t^ lA o in 



•-f o 

o o 



CM r- On nO 

C^ vD CO rH 

rg to -sj CM 



^0 CM O* ■-' O 
to D- t> nD [^ 
TO O nD tM ,£1 



TO >D •!) C- O 



TO m ON t^ fO r-H 

u-1 m .H (O f- ON 
r- NT ON >o o t^ 



■H -a 01 o Pi 

s-> c c\ aj 

TO « -H -o c 

•-* to c t^ 



a> TO r-t ON 
CM CO to f^ li 
CO CM ■-• 



.H CO -sT CO a 
O O \0 nD f 



r ifi a- r- o 
^ r- (O o On 



CT. ftl nO nO CO 



u-i m ON O TO 

CM r-( M CO TO 
1-1 rH O to to 

c^ o (^ m o 



>f 0« \0 sO i-l 


•D to ^ 00 lA 












> TO O ON fM 


CO TO *n vo to 



r-l o* -nJ n o 

fO C- TO TO CM 
f^ CM TO ^ to 



H O fM CO 

H m m CM 



to (O •£) TO CM 

t^ TO ^ CO iH 



o -a 



<-• --I >I O lO 
^ On TO in CO 

ON to to m in 



to pv O ON >i 



>I O nO C~ vl TO 



I_J rH in ^ On O 
TO O vO rH nj CM 
CM *0 O Nt r- O 



01 O t- >i 

CV OJ .H 

■fJ t? C C 

to C -1^ O 



SI'S 



CM CM m -J 0> 
-t r-i CM O rx) 
■N* TO (M >I O^ 

O On "A r~- >0 



CO (M n£> m r-t 
O t-- TO TO O 
<n -HO O TO 



■n t^ CM -J m >0 

On 0> t^ 0> CM TO 
TO CO t^ CM -O rH 



m -sj o* -nJ- '^ 

ON (O C^ sO ON 
CM O* CM CM rH 



f- if CM nj CM 



to 01 



O TO •-< i-« 
<H ^ to O- 

CM c^ * t^ 



O O «-• -i ^ 
C- -^ C- CM <H 

O m ni m CM 



I >. OJ -H 
I r-l *J M 
I C tM 3 



iD <-< vO to ■%(■ 
m CM >A i-H CM 



m .-• m o O ^ 
to r-i m i?\ C^ O 

r- o nD TO r- ON 



TO c- c*- I 

O CM TO 
nO TO O 



01 tn A CD 

■H >i 41 (D a, 

P< rH +i -O 

TO C Vi ? :» 



r-t U-, to 'O 


CO o CO in iM 
^ ^ O' m >f 

CM -O nO CO ^ 


[- onj O O 
^ sOO £- ;« 

t^ rH ON f- > 


r-l c^ r- to o -D 

NO ON O >0 r-l t> 
O -n CM TO tM ON 


^ 




' ' 


1,282 
2,171 

2,39i 


TO t-\ sj c^ rH 


On CM ■«* (M ^ 

<n m m c^ O 
•sf^TO NO TO m 

^rcNJ"r^ 


fo r- >fl -o NO 




sO nj to CO 

%J -J nO r^ 
TO IM nO m 


TO rH r- o m 
CM >n lA nd -nI 
m tM o r- ^ 


On CM rH to C- 


so o nj t~- c^ tn 


ON 


r- ON 

ON 8 


•vt to 

3S 


c- CO r- r^ 


TO ON o .-I r- 
ro .B TO ON NO 


m m On rH r-l 

fN- TO (O >J (J. 


kS§§S^ 


CM 


CO^ 





J -.f cr i^ en CM 

[ CM CO TO TO nO 

V m r-l CM 0> ff> 



c o 






On -f O C- m 

to »o v| C^ m 

TO C^ O vO rH 



^8 8888i 



^■«^«»-M «>'W-(^ie-«> <o « o < o < o »> 

•-(.^L. U U< ^ U U L,F-<(-(^F-i 

fDOiai <Dii)iiio><I? iiiiirQ^rliaj 

!§§§ §§§§§ §§§§§ 



in o in o O c 

r-l CM CM CO m r- 



L. U (^ t. (^ 1 

II Oi 01 <li 01 1 
T) "O "D T) T) ^ 

§§§§§! 

O O Q O Q 5 



11' 

o o 



s& 



§§c 



J o o o c 

3 O O O C 
3 m o m c 



«»-^-v»- ■«--»«i«-* 



O (h -O -O T5 



■U TJ '^ "O "O 






^888 88888 888 

50mo momom o O O kj <^ .---- 

3»-» *»•«- .««>. oinomoc 

Dr-r-fM rMfOrOvJ^ in\Dr^tOO* r-lr-ICMCMfOlC 

•^^■^^^ -«■■«■•»■**■** -»^-«ft-«»-»- ■«■■<»■■»■»■«»■■«« 



•»**■«*»■*>■«* 



3 o c 

oiQOinfep inoinbin^ 

CNOrHr-ICM njtOf. -J>tU- 



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m •£) f- TO On O 



TO Cf O rH CM 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



35 



Tsble 7.-TAXABLE INCOME, T\X CREDITS. AND INCOME TAX. BV TAXABLE INCOME CLASSES FOR APPLICABLE T\\ R XTES 
PART I JOINT RETUHJIS AND RETURNS OF SURVIVING SPOUSi 





Taxatl; income classes 


Number of 

returna 

with 

taxable 

income 


Taxable 
income 

f Thousand 
rfo//arsJ 


Total of 

the 4 tax 

credits 

C Thousand 
dollars) 


Dividends received credit 


Retirement incom'; credit | 


Income tax after credits 






Number of 
r-. turns 


^■nount 

(Thousand 
dollars) 


Number of 
retiirns 


Amount 

C Thousand 
dollars) 


Norm.'jl tax rjnd surtax 


Alternative tax 






Number of 
retui-ns 


Amour.l 
(Thousand 
dollars) 


Number of 
returns 


Amount 
f Thousand 
dollars) 






TaxaWe r'-tLU-ns: 


(1) 


(;) 


13) 


141 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 






21,176,559 

5,290,011 

327,329 

304,592 

163,338 

98,186 
70,235 
44,802 
32,663 
23,524 

17,624 
24,398 
20, 527 
11,266 
7,125 
4,263 

4,2U 

2,329 

1,484 

950 

690 

1,491 

475 

677 


38,716,683 
28,469,227 
7,922,445 
4,194,947 
2,920,707 

2,148,145 
1,313,816 
1,339,281 
1,109,710 
891,686 

733,133 
1,162,359 
1,179,371 
733,463 
532,270 
399,102 

453,538 
300,451 
221,596 
160,789 

130,671 
357,210 
162,737 
550,254 


25,653 
23,659 
17,681 
15,216 
12,011 

10, 128 
9,925 
6,762 
6,902 
5,320 

4,797 
9,009 
10,444 
7,892 
6,483 
4,903 

6,204 
4,703 
3,609 
2,545 

2,231 
5,938 
2,644 
7,674 


466,465 
471,640 
251,752 
137,354 
86,724 

58,969 
44,736 
29,157 
22,862 
17,118 

13,357 
19,159 
16,639 
9,616 
6,238 
3,785 

3,777 

2,116 

1,371 

872 

638 

1,389 

448 

624 


10,130 
16,054 
14,536 
12,351 
10,636 

8,845 
8,321 
6,299 
6,240 
5,066 

4,486 
3,118 
9,235 
7,174 
5,908 
4,290 

5,521 
3,905 
3,109 
2,247 

2,010 
5,225 
2,432 

6,545 


100,393 

38,869 

13,489 

6,964 

3,770 

3,241 
2,116 
1,291 
1,102 
609 

600 
972 
800 
595 
311 
250 

293 

189 
136 
79 

49 
130 
44 
69 


15,264 

7,400 

2,666 

1,453 

777 

719 
434 
230 
242 

97 

95 
176 
156 
90 
53 
42 

52 
32 
29 

15 

8 

24 
9 

13 


21,176,559 

5,290,011 

827,829 

304,592 

163,338 

98,186 
70,235 
44,802 
32,663 

15,607 

10,051 
12,091 
8,570 
4,110 
2,194 
1,240 

1,093 
527 
234 
163 

106 
195 

51 
47 


7,714,000 

5,815,873 

1,711,314 

975, 9ol 

733,249 

573,659 
522,775 
415,161 
365,377 
205,937 

154,264 
224, 503 
208,674 
130,677 
87,040 
59,569 

63,345 
38,619 
25,293 
17,183 

12,730 
31,452 
12,720 
23,861 


7,917 

7,573 
12,307 
11,957 
7,156 
4,931 
3,023 

3,120 

1,802 

1,200 

787 

584 
1,296 

424 
630 


104,585 

114,771 
224,790 
284,024 
219,232 
187,193 
135,758 

169,318 
121,007 
95,720 
72,769 

61, 192 
177,276 

35,086 
302,300 


1 


2 
3 

5 
b 

8 
9 

10 

u 

12 

13 
14 

15 
16 

17 
IS 
19 
20 

21 
22 
23 

21 

25 


O-.-er :i4,000 not over $3,000 

Over $8,000 not jver $12,000 

Over $12,000 not over $16,000 

Over $16,000 not over $20,000 

Over $20,000 not over $24,000 

Over $24,000 not over $23,000 

Over $28,000 not over $32,000 

Over $32,000 not over $36,000 

Over $36,000 not over $40,000 

Over $40,000 not over $44,000 

Over $44,000 not over $52,000 

Over $52,000 not over $64,000 

Over $64,000 not over $76,000 

Over $76,000 not over $88,000 

Over $83,000 not over $100,000 

Over $100,000 not over $120,000 

0%'er $120,000 not over $140,000 

Over $140,000 not over $160,000 

Over $160,000 not over $180,000 

Over $180,000 not over $200,000 

Over $200,000 not over $300,000 

Over $300,000 not over $400,000 

Over $400,000 


2 

3 
4 
5 

6 
7 
8 
9 

10 

11 
12 
13 
14 

15 
16 

17 
18 
19 
20 

21 
22 
23 
24 


Total taxable returns 

Nontaxable returns: 


23,129,251 


96,713,591 


212,338 


1,666,856 


169,133 


176,361 


30,076 


23,064,544 


20,123,336 


64,707 


2,355,576 


25 


26 

27 
28 
29 
30 

11 


75,942 

(M 


48,068 


9,540 


27,402 


673 


71,368 


8,744 


~ 


; 


; 


- 


26 


Over p,,000 not over $3,000 

Over $8,000 not over $12,000 

Over $12,000 not over $16,000 

Over $16,000 not over $20,000 

Over $20,000 


^l 

23 
29 
30 
31 


V 


Total nontaxable returns 

Grand total 


75,990 


48,893 


9,830 


27,402 


673 


71,358 


8,744 


- 


- 


- 


- 


32 




28,205,241 


96,762,484 


222,168 


1,694,258 


169,856 


243,229 


38,820 


28,064,544 


20,123,83t. 


64,707 


2,3J5.57o 


33 



PAHT II.— SEPARATE RETURNS OF HUSBANDS AND WIVES AND OF SINGLE PERSONS NOT HEAD OF HOUSEHOLD OR SURVIVING SPOUSE 



=? 


Taxable income classes 


Number of 
returns 

with 

taxable 

income 


Taxable 
income 

f Thousand 
dollars) 


Total of 

the 4 tax 

credits 

f Thousand 
dollars) 


Dividends received credit[^ 


Retirement income credit ] 


Income tax after credits | 






Number of 

return.^ 


Amount 

{ Thousand 
dollars) 


Number of 
returns 




Normal tax and surtax | 


Alternative tax | 






(Thousand 
dollars) 


Number of 
returns 


Amount 
(Thousand 
dollars) 


Number of 
retlirns 


Amount 

(Thousand 
dollars) 






Taxable returns: 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 






10,406,317 

4,326,029 

667,311 

125,586 

53,326 

31,123 

20,372 

14,479 

9,831 

8,171 

5,488 
3,928 
7,866 
4,750 
2,995 
2,101 

2,389 

1,399 

917 

654 

501 

1,055 

378 

625 


9,150,634 
11,965,414 

3,140,760 
859,196 
475,837 

341,385 
263,452 
215,610 

167,493 
154,928 

115,313 
212,697 
227,333 
164,596 
121,955 
93,469 

130,423 
90, 548 
68,462 

55,077 

47,567 
126, 365 

64,925 
353,490 


16,100 
18,230 
11, 374 
7,413 
5,657 

4,523 
3,662 
3,400 
2,423 
2,316 

1,919 
3,769 
4,479 
3,567 
2,451 
2,260 

2,831 
1,938 
1,645 
1,472 

1,162 
3,403 
1,573 
11,640 


256,783 

230,500 

118,974 

54,538 

30, 548 

19,161 
14,402 
10,844 
7,481 
6,016 

4,403 
7,435 
6,833 
4,160 
2,536 
1,823 

2,202 

1,304 

842 

614 

467 
999 
353 
593 


5,396 
8,196 
7,227 
5,336 
4,285 

3,424 
2,957 
2,723 
2,058 
2,002 

1,644 
3,170 
3,765 
2,961 
2,145 
1,977 

2,554 
1,734 
1,439 
1,101 

1,078 
2,849 
1,387 
9,053 


77,702 
50,493 
18,435 
10,981 
7,065 

4,782 
3,362 
2,614 
1,655 
1,396 

664 
2,229 
2,027 
1,329 
1,063 

529 

647 
453 
317 
225 

159 
332 
129 

198 


10,651 

10,003 

3,488 

1,941 

. 1,267 

893 
674 
464 
287 
264 

135 
435 
344 
253 
202 
104 

116 
30 
63 
41 

27 

64 

25 
3; 


10,406,317 

4,326,029 

667,311 

125,536 

53,326 

31,128 
20,372 
14,479 
9,831 
6,463 

3,683 
5,255 
3,568 
1,891 
997 
703 

768 
437 
237 
156 

124 
241 

80 
128 


1,811,313 

2,436,415 

669,474 

194,630 

114,960 

88,604 
73,264 
64,018 
53, 524 
41,498 

27,489 
46,964 
43,553 
29,160 
19,130 
16, 506 

22,125 
15,936 
10,369 
3,058 

7,410 
19,048 
10,096 
59,161 


1,703 

1,805 
3,673 
4,298 
2,359 
1,993 
1,393 

1,621 
962 
680 
493 

377 
314 
298 
497 


10,473 

13,021 
32,167 
48,772 
41,991 
37,004 
30,517 

43,296 
31,820 
26,779 
22,917 

20,226 

57,768 
31,130 
193,374 


1 
2 

3 

4 
5 


2 
3 


Over $2,000 not over $4,000 

Over $A,000 not over $6,000 


£ 




6 

3 
9 
10 

u 

12 

13 

14 
15 

17 
18 
19 
20 

21 
22 
23 
24 


Over $10,000 not over $12,000 

Over $12,000 not over $14,000 

Over $14,000 not over $16,000 

Over $16,000 not over $13,000 

Over $13,000 not over $20,000 

Over $20,000 not over $22,000 

Over $22,000 not over $26,000 

Over $26,000 not over $32,000 

Over $32,000 not over $38,000 

Over $38,000 not over $44,000 

Over $44,000 not over $50,000 

Over $50,000 not over $60,000 

Over $60,000 not over $70,000 

Over $70,000 not over $80,000 

Over $80,000 not over $90,000 

Over $90,000 not over $100,000 

Over $100,000 not over $150,000 

Over $150,000 not over $200,000 

Over $200,000 


6 
7 
3 
9 

10 

11 
12 
13 
14 
15 
16 

17 
13 
19 
20 

21 

22 
23 
24 


25 


Total taxable returns 

Nontaxable returns: 

Not over $2,000 

Over $2,000 not over $4,000 

Over $4,000 not over $6,000 

Over $6,000 not over $3,000 

Over $8,000 not over $10,000 


15,702,596 


28,617,434 


119,262 


733,876 


80,566 


188,791 


31,861 


15,679,120 


5,883,210 


23,476 


641,760 


25 


26 
27 
23 
29 
30 
31 


148,454 
M 


81,388 
(') 


16,088 
(') 


61,796 
(M 


1,273 
(M 


143, 543 
(M 


14, 7 ''7 
(') 


1 ; 


" 


- 


- 


26 
27 
23 
29 
30 
31 


32 


Total nontaxable returns 

Grand total 


143,458 


31,501 


16,137 


61,796 


1,278 


143, 54S 


14,757 


- 


- 


- 


- 


32 


33 


15,851,054 


28,698,985 


135,399 


345,672 


31,844 


332,339 


46,618 


15,679,120 


5,833.210 


23.476 


641,760 


33 



See footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Description of Sample and Umitations of Dati 



36 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



Table V.-HXABLE INCOME, TAX CREDITS, AND INCOME TAX, BV TAXABLE INCOME CLASSES FOR APPLICABLE T4X RATES— Conlinnod 

PABT III.— RETURNS OF HEADS OF HOUSEHOLD 





Taxable income classes 


Number of 
returns 

viith 

taxable 

income 


Taxable 

income 

doliara) 


Total of 
the 4 tax 

credits 

(Thousand 
dottara) 


Dividends received credit 


Retirement income credit 


Income tax after credits 


r 




Number of 
returns 


Amount 

(Thotisand 
dollars) 


Number of 
returns 


Amount 

(Thousand 
dollars} 


Normal tax and surtax 


Alternative tax 






Number of 
returns 


Amount 

(Thousand 
doliara) 


Number of 
returns 


Amount 
(Thousand 
dollsrs) 






Taxable returns: 

Not over $2,000 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


1 


1 


334,709 

392,283 

79,362 

19,705 

9,906 

5,339 
2,954 
2,295 

1,547 
1,070 

1,220 

961 

1,260 

1,272 

1,150 
640 
321 
383 

233 
113 
113 
93 

158 
54 
41 
36 


352,543 
1,110,257 
375,570 
133,743 
87,558 

58,432 
38,452 
34,190 
26,365 
20,246 

25,727 
22,011 
32,618 
37,611 

40,617 
26,176 
15,032 
20, 952 

15,134 
8,499 
9,679 
8,302 

18, 554 
9,132 
9,627 

20,647 


569 
1,500 
733 
874 
705 

864 
314 
357 
394 
155 

346 
253 
425 
488 

623 
289 
163 
368 

406 
166 
176 
176 

328 
216 
194 
293 


8,063 
23,178 
14,283 
6,213 
4,820 

3,493 
1,955 
1,550 
1,140 
698 

924 

775 

1,149 

1,009 

1,102 
546 
257 
336 

192 
92 

109 
79 

141 
52 
38 

34 


164 
779 
495 
674 
562 

515 
282 
288 

353 
154 

314 
243 
381 
451 

535 
273 
152 
343 

262 
146 
145 
167 

3U 
167 
182 
266 


2,105 

3,204 

1,117 

661 

737 

221 
183 
294 
294 

183 

37 

224 

147 

237 
51 
49 
90 

41 
17 
11 
10 

37 
11 
6 
4 


230 
618 
236 
144 
U2 

44 
31 
65 
29 

32 

9 

39 

35 

56 

4 
10 
17 

3 
4 
2 

1 

7 
2 

1 
1 


334,709 
392,283 
79,362 
19,705 
9,906 

5,339 
2,954 
2,295 
1,547 
1,070 

1,220 
961 
965 
736 

440 
299 
143 

140 

101 
47 
28 
22 

41 
8 
9 
2 


69,683 
223,562 
78,274 
28,846 
19,828 

13,704 
9,819 
9,094 
7,360 
6,046 

7,913 
7,092 
8,523 

8,384 

5,921 
5,091 
3,097 
3,560 

3,196 
1,924 
1,372 
1,187 

3,139 
923 

1,480 
60S 


295 
486 

710 
341 
173 
243 

132 
66 
85 

71 

117 
46 
32 

34 


.:,592 
5,219 

9,376 
5,683 
3,462 
6,021 

4,124 
2,358 
3,653 
3,659 

7,208 
4,535 
4,287 
11,982 




? 










; 


4 


Over $6,000 not over $8 000 . 




5 

6 
7 
8 
9 
10 

11 
12 
13 
14 

15 
16 
17 
18 

19 
20 
21 
22 

23 
24 
25 

?6 


Over $8,000 not over $10,000 

Over $10,000 not over $12,000 

Over $12,000 not over $14,000 

Over $14,000 not over $16,000 

Over $16,000 not over $18,000 

Over $18,000 not over $20,000 

Over $20,000 not over $22,000 

Over $22,000 not over $24,000 

Over $24,000 not over $28,000 

Over $28,000 not over $32,000 

Over $32,000 not over $38,000 

Over $38,000 not over $44,000 

Over $4^,000 not over $50,000 

Over $50,000 not over $60,000 

Over $60,000 not over $70,000 

Over $70,000 not over $80,000 

Over $80,000 not over $90,000 

Over $90,000 not over $100,000 

Over $100,000 not over $150,000 

Over $150,000 not over $200,000 

Over $200,000 not over $300,000 

Over $300,000 


( 

u 
u 

i; 
n 

11 
i< 

1', 
u 

V. 
2C 

2: 
2; 

2: 

2' 

21 
2( 

2-. 

2i 
2< 

3C 
3] 

3; 
3; 

34 




Total taxable returns 


27 


857,218 


2, 558, 174 


11,330 


72,228 


8,609 


9,971 


1,817 


854,387 


529,631 


2,831 


74,709 


78 


Nontaxable returns: 

Not over $2,000 


1,043 


469 


94 


348 


4 


1,043 


90 


- 


- 






29 
30 
31 


Over $2,000 not over $4,000 

Over $4,000 not over $6,000 

Over $6,000 not over $8,000 


3? 




n 






Total nontaxable returns 


34 


1,043 


469 


94 


348 


4 


1,043 


90 


_ 


_ 


_ 


. 


35 


Grand total 


858,261 


2,558,643 


11,474 


72,576 


8,613 


11,014 


1,907 


854,387 


529,631 


2,831 


74,709 































See text for "Explanation of Classifications and Terms" and "Description of Sample and Limitations of Data." 
Sample variability too large to »arrant showing separately. However, the grand total contains data deleted for this reason. 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



37 



Table 8.— ADJUSTED GROSS INCOME. TAXABLE INCOME, INCOME TIX, VVERAGE T\X, AND EFFECTIVE TAX RATE BV TYPES OF INCOME TAX AND BV ADJUSTED GROSS INCOME CLASSES 



Adj'usted gross income classes 



Number of 

returns with 

income tax 

after 

credits 



Adjusted 
gross income 



f Thausi 



Tax able 
inc ome 






Income tax 

after 

credits 

( Thautitnii 
■Ifl Ion) 



Average 
income tax 



Effective 
tax rate — 
income tax 
ifter credits 
as percent 
of taxable 
income 



ALL TAXABLE RETURNS 



$600 under $1,000 

$1,000 under $1,500.. 
$1,500 under $2,000.. 
$i,000 under $2,500.. 

$2,500 under $3,000.. 
$3,000 under $3,500.. 
$3,500 under $i,000.. 
$4,000 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 $15,000.. 
$15,000 under $20,000. . 
$20,000 under $25,000. . 
$25,000 under $30,000.. 
$30,000 under $50,000. . 
$50,000 under $100,000. 



$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

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



Total. 



RETURNS WITH NORMAL TAX AND SURTAX 



$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 $3,500.. 
,500 under $A,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 $15,000.. 

$15,000 under $20,000. . 

$20,000 under $25,000. . 

$25,000 under $30,000.. 

$30,000 under $50,000. . 

$50,000 under $100,000. 



$100,000 under $150,000... 
$150,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total. 



RETURNS WITH ALTERNATIVE TAX 



Under $15,000 

$15,000 under $20,000. . 
$20,000 under $25,000.. 
$25,000 under $30,000.. 
$30,000 under $50,000.. 
$50,000 under $100,000. 



$100,000 under $150,000 

$150,000 under $200,000. . . 

$200,000 under $500,000 

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



Returns under $5,000. . . 
Returns $5,000 or more. 



(1) 



(2) 



(J) 



(■i) 



(5) 



1,437,846 
2,483,242 
2,447,663 
2,961,513 

3,318,528 
3,669,251 
3,860,057 
3,931,760 
3,687,445 

5,754,968 
3,855,290 
2,395,179 
1,411,320 
911,711 

1,517,076 
425,730 
210,172 
120,427 
190,589 
77,563 

12,902 

3,937 

4,009 

624 

263 



1,200,421 
3,106,659 
4,265,817 
6,666,813 

9,157,665 
11,939,611 
14,468,337 
16,702,388 
17,505,799 

31,479,458 
24,914,801 
17,861,106 
11,928,032 
8,618,513 

17,908,955 
7,295,326 
4,680,576 
3,284,321 
7,138,272 
5,149,111 

1,542,840 

674,131 

1,140,318 

414,815 
550,864 



2 11, ..17 
1,085,444 
1,772,333 
2,780,258 

3,999,025 
5,341,824 
6,545,537 
7,457,767 
8,090,234 

15,316,834 
13,4 58,543 
10,448,357 
7,460,980 
5,637,968 

12,519,790 
5,546,304 
3,709,643 
2,661,380 
5,938,815 
4,344,389 

1,281,790 
555,511 
926,044 
335,849 
4 52,713 



»2 , 17i 
216,479 
352,948 
551,714 

793,795 
1,067,354 
1,314,408 
1,503,118 
1,626,236 

3,076,915 
2,712,048 
2,122,710 
1,531,892 
1,170,459 

2,692,340 
1,303,272 
961,080 
745,939 
1,962,136 
1,352,467 

653,397 
30J,830 
549,179 
209,848 
290,986 



29 
87 
144 
186 

239 
291 
341 
382 
441 

535 

703 

886 

1,035 

1,284 

1,775 
3,073 
4,573 
6,194 
10,295 
23,883 

50,643 

77,631 

136,937 

336,296 

1,106,410 



44,689,065 



229,595,449 



127,889,249 



663 



1,437,846 

2,483,242 
2,447,663 
2,961,513 

3,318,528 
3,669,251 
3,860,057 
3,931,760 
3,687,445 

5,754,968 
3,355,290 
2,395,179 
1,411,320 
911,711 

1,517,076 
425,693 
207,240 
116,671 
166,617 
34,021 

3,436 

800 

628 

65 

31 



1,200,421 
3,106,659 
4,265,817 
6,666,313 

9,157,665 
11,939,611 
14,468,337 
16,702,338 
17,505,799 

31,479,453 
24,914,801 
17,861,105 
11,928,032 
8,618,513 

17,908,955 
7,295,085 
4,613,507 
3,182,092 
6,125,338 
2,184,376 

409,179 

136,657 

174,563 

43,313 

65,702 



211,417 
1,035,444 
1,772,333 
2,730,258 

3,999,025 
5,341,824 
6,545,537 
7,457,767 
8,090,234 

15,316,834 
13,4 58,543 
10,443,357 
7,460,930 
5,537,968 

12,519,790 
5,545,623 
3,650,185 
2,573,350 
5,057,793 
1,819,719 

330,848 

107,905 

133,323 

32,707 

47,588 



42,172 
216,479 
352,943 
551,714 

793,795 
1,067,354 
1,314,408 
1,503,113 
1,626,236 

3,076,915 
2,712,043 
2,122,710 
1,531,892 
1,170,459 

2,692,340 

1,308,039 

940,692 

713,839 

1,627,367 

776,221 

178,112 
65,245 
91,692 
25,868 
39,514 



29 

37 
144 
186 

239 

291 
341 
382 

441 

535 

703 

336 

1,085 

1,284 

1,775 
3,073 
4,539 
6,113 
9,770 
22,816 

51,837 

31,555 

146,006 

397,975 

1,274,646 



44,593,051 



221,954,187 



121,435,457 



595 



(M 

2,932 

3,756 

23,972 

43 , 542 

9,466 

3,137 

3,381 

559 

232 



91,014 



27,797,305 
16,891,760 



57,069 

102,229 

1,012,934 

2,964,735 

1,133,661 
537,474 
965,755 
371,502 
435,162 



(M 

59,458 

88,030 

331,017 

2,525,170 

9 50,942 
447,606 
792,721 
303,142 
405,025 



20,388 

32,100 

334,269 

1,076,246 

475,235 
240,535 
457,437 
183,930 

251,472 



7,641,262 



6,453,792 



3, 07.., 045 



85,013,510 
144,581,939 



37,293,839 
90,595,410 



7,468,224 
22,145,498 



(M 
6,954 
3,546 
13,944 
24,717 

50,210 

76,693 

135,311 

329,124 

1,083,930 



33,754 



269 
1,311 



(6) 



19.9 
19.9 
19.9 
19.8 

19.3 
20.0 
20.1 
20.1 
20.1 

20.1 
20.2 
20.3 
20.5 
20.8 

21.5 
23.6 
25.9 
28.0 
33.0 
42.6 

51.0 
55.1 
59.3 
62.5 
64.3 



19.9 

19.9 
19.9 
19.8 

19.8 
20.0 
20.1 
20.1 
20.1 

20.1 
20.2 
20.3 
20.5 
20.8 

21.5 
23.6 
25.8 
27.7 
32.2 
42.7 

53.3 
60.5 
68.3 

79.1 
82.9 



21.9 



(M 



34.3 
36.5 
37.9 
42.6 

50.0 
53.7 
57.7 
60.7 
62.1 



47.6 



See text for "Explanation of Classifications and Terms" and for "Description of Sample and Limitations of Data." 
Sample variability is too large to warrant showing separately. However, the total contains data deleted for this reason. 



38 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 













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INDIVIDUAL INCOME TAX RETURNS FOR 1955 



39 



-J (\i OJ o to 



ry C^ ^ i-H O^ 
■n r- -3- m m 
rH r>j m >j n 



J ^ o c 

\ -3 O r 



r- -J 0> nj nj 
•^ to d; 0> O 

>D O^ O f^ '*\ 



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\D n (^ 00 ^o Of 
-.f nj .H <M I- 



C7^ >i> f^ to 


to O CM rH to 

rH lf\ 0» <*1 CO 

tn o> o r^ o 


m \0 fH ^O C- 
Ch O' -A >I O 


oS t <» c^ <^ ^ 

C- O >n [> \0 c^ 


[»1 en (^ O 0> 
CM en o\ m 00 


-t O^ -.f^ o^ 


[> O iD CM (^ 


2 o f^ 5 CO 
•^ "^K ''^ ^ "^ 


n f^ o c$ S o 

to ^ t^ CM >f f^ 


SflgRS 


SRSg 

nj .-( CO ni 


^ rH rH O f^ 

sssss 


f. o f^ o en 

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> ^ M r-t C^ 


Ch g; r^ (7^ vO Ti 


sssss 

in m lO rH 


M3 m "Ti o* 


o CO >£> a> -J 

m CM to O^ CM 
(n CM 0> >0 ->* 


to (-1 [^ (M vn 
m o\ (J. m n 


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C~- nj ^ rH 


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11 



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C- CJN 

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m o m m rn 
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ON O CJN C~- nO c^ 



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CM O t3N O -O 
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o o o o o 
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o o c 
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40 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 













--try f^ ~J 


>f\ \D > to 


ON o rH CM tn >r 


lA no p- to c^ O 

<-^ •-\ r~t •-{•-* est 


rH CM m ^ m 


s 


p- 

CM 


CM 


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en 


n 


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ss 


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a 
TO 




It 


§ 




rH to ■«* tn 

tn O^ rH 00 
O >0 Cft fM 


en (n (^ ON CM 
m CO NO -.r rH 

rH On [^ (Tn O 

orN0''No""in'' u^ 

■^I tn rH 


CM ineo tn 

rH <n to CO 
00 tMin rH 

NO CM rH r« 


00 CNJ ' ' 


2 

1 


1 1 1 1 1 1 1 1 1 1 1 1 




2 

3 


eM CO 






1? 


--J 


33Sg 


3 ^ cn^o^^ 

O NiTcM rH 
^ rHO (N 

r\j tn en tn 


CM CM m nD r-K 

m CM t^ m \D 
rH o to > in^ 

c^t^r-*-©" rH* 

tn O t^ CM AJ 


CO en to en 
in p-"-!* ^" 


g§" 


o 


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g 


en 

3 

cv 


I! 

c^ en 




§ 

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T3 -N 

ll 


(^ 


r~- .H f^ n 
m <£! -st <n 

r^ c^ vd^ O^ 

•^r 00 rH r^ 




>D en in 00 TO 

'rH (N rH CM O 

m en St <n <-k 

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53 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



41 



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45 



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46 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



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INDIVIDUAL INCOME TAX RETURNS FOR 1955 



47 



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8^^^ *^_»_ --~ *0 rH AJ AJ lA lA rH «9"<^«e'40' O 

r-t.-NAi tAtAsi>jiA -oc^QooNr-i «»«e"<»'«9-«»'«e' e 

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tiTJTJ-o TJTJ-OTJTS TJ-a-a-o-g C^^QG^ 3333Q 

5 QQOOQQOOOO- 

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OOO OQOQO OOQQQ OOOOOO ^^..-.Q 

8 0«-tO KO'AO'A ooooo --*--... OOOOO 

i.*« .*.^._ „_-„» OiAOiAOO OUAOO- 

•La ^^ r^ <\t cytAtA^J'J u^^ot^coO* ^^ajajiaia rHiHryiArH 
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48 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



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50 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



Table 12.— SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, AND INCOME TAX, BY STATES AND TERRITORIES 



States and Territories 



Number of 

returns, 

taxable and 

nontaxable 



Salaries and 

wages /aJter 

excludable 

sick pay) 

( Thousand 
dollars) 



Dividends 

(after 

exclusions 

f Thousand 
dot I art) 



Interest 
received 



( Thouamnd 
dollars) 



Adjusted 
gross 
income 

( Thousand 
dollars) 



IncoRie tax 
after 
credits 

(Thousand 
dollars) 



(1) 



(2) 



(3) 



U) 



(5) 



Alabama 

Alaska 

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 

Hew Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico^ and Virgin Islands 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

United States citizens with foreign addresses^ 

Total 



739,524 
47,185 
300,697 
415,988 
5,089,543 

552,922 
941,287 
146,365 
342,596 

1,182,710 

962,294 

205,298 

207,584 

3,745,696 

1,552,459 

963,399 
751,806 
833,055 
753,639 
330,246 

1,142,363 
1,967,702 
2,726,998 
1,137,958 
377,712 

1,466,425 
239,700 
506,436 
95,964 
221,136 

2,132,689 

225,458 

6,393,653 

1,163,913 

206,016 

3,424,898 
690,467 
592,592 

4,134,583 
23,360 

329,620 
542,655 
229,308 
947,411 
2,643,005 

258,100 
132,363 
1,152,305 
956,097 
572,779 

1,355,304 
112,669 
29,451 



2,249,342 
233,584 
991,036 

1,012,324 
19,794,208 

1,718,183 
3,774,073 
576,057 
1,288,147 
3,372,810 

2,932,910 

671,619 

547,377 

14,053,946 

5,536,775 

2,264,819 
2,067,066 
2,306,767 
2,433,817 
831,855 

4,230,957 
6,822,066 
11,443,900 
3,311,606 
952,347 

4,772,539 
672,232 

1,173,319 
350,079 
657,945 

8,627,351 

701,712 

24,243,051 

3,224,372 
373,958 

13,382,541 
2,025,902 
1,953,433 

14,430,627 
58,162 

1,072,260 
1,538,448 
420,332 
2,735,772 
8,339,747 

865,096 

319,984 

3,665,666 

3,368,166 

1,769,311 

4,397,349 
350,251 
75,631 



40,214 

779 

31,384 

15,764 

337,732 

64,772 
259,037 
116,596 

61,953 
234,200 

75,662 

22,839 

12 ,033 

465,694 

110,428 

52,356 
47,237 
65,411 
53,857 
41,784 

127,341 
407,751 
281,185 
U8,405 
17,392 

196,368 
13,138 
34,731 
14,355 
34,517 

325,394 

16 ,463 

1,570,415 

94,213 

6,526 

421,702 
47,255 
33,943 

626,830 
22 

80,847 

31,535 

5,058 

56,059 

208,804 

14,757 
21,703 
128,413 
74,919 
42,722 

158,213 

9,308 
11,929 



16,4^8 

1,258 

16,682 

10,769 

364,939 

35,203 
45,291 
6,366 
17,637 
84,972 

25,248 
4,717 
11,248 
136,683 
51,593 

44,632 
29,574 
26,934 
20,165 
12,651 

46,693 
106, 537 
103,810 

58,735 
9,939 

50,297 
10,413 
23,789 
6,709 
11,678 

82,153 

10,952 

359,215 

28,329 

6,924 

132,241 
19,753 
41,389 

129,675 
11 

13,974 

12,558 

7,247 

24,113 

107,872 

9,577 
5,271 
34,470 
67,738 
12,014 

64,189 
9,199 

3,397 



2,679,330 

244,100 

1,263,300 

1,311,805 

25,132,639 

2,225,148 
4,625,939 
794,649 
1,555,327 
4,607,386 

3,519,973 

801,326 

729,6^2 

17,270,743 

6,592,920 

3,270,824 
2,739,766 
2,920,386 
3,025,241 
1,028,641 

4,928,627 
8,235,733 
13,401,902 
4,373,102 
1,204,171 

5,936,919 
897,301 

1,679,067 
455,553 
797,094 

10,3O;,393 
891,310 

30,427,&48 

3,984,982 

575,222 

15,917,578 
2,572,734 
2,501,058 

17,353,034 
53,333 

1,305,004 

1,333,345 

645,905 

3,295,848 

10,696,062 

1,041,548 
406,288 
4,384,985 
4,202,739 
2,055,092 

5,480,112 

435,582 

99,152 



53,251,893 



200,933,877 



7,847,595 



2,574,401 



243,779,023 



(6) 



265,376 

32,282 

140,561 

U4,137 

3,203,108 

261,289 
629,646 
155,364 
211,851 
521,434 

354,661 

84,356 

69,637 

2,189,678 

774,859 

327,874 
295,560 
299,348 
337,321 
99,482 

563,566 

1,023,410 

1,687,906 

479,223 

101,591 

707,178 
93,183 

173,280 
62,559 
83,282 

1,265,901 

96,338 

3,947,023 

351,336 

51,462 

1,978,564 
269,320 
285,104 

2,080,488 
994 

165,506 

159,573 

53,270 

325,301 

1,284,540 

100,444 
40,617 
460,397 
501,047 
205,292 

622,459 

49,734 
11,191 



29,653,960 



See text for "Explanation of Classifications and Terms" and "Description of Sample and Limitations of Data." 

^Includes Canal Zone. 

^Consists of returns filed by residents of Puerto Rico who were either: (1) Puerto Rican citizens employed by agencies of the United States Government, or (2) United States 
citizens who derived income from sources outside of Puerto Rico. 

^Excludes returns filed by both citizens residing in contiguous areas of Canada and Mexico and tllose with Array and Fleet Post Office addresses. Such returns were filed in the 
district in which the taxpayer was employed or in which he normally resided. 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



51 



Table 13.— \DJUSTED HROSS INCOME AND INCOME T,\\, 


BV STSTES AND TERRITORIES AND BY ADJUSTED GROSS INCOME CLASSES 






Adjusted gross income classes 


Number of 
returns 


Adjusted 
gross 
income 

( Thousand 
dollars) 


Income tax 
after 
credits 

( n<o,i*Jtn<i 
■ lollBrs) 


Number of 
returns 


Adjusted 
gross 
income 

( ThousaiKl 
<lnl lAfs} 


Income tax 
after 

credits 
(Ihouaand 

dollars) 


Number of 
returns 


Adjusted 
gross 
income 

( 'Hiousand 
dollars) 


Income tax 
after 
credits 

f rhousimd 
dollars) 


Number of 
returns 


Adjusted 
groas 
income 

1 Thouserd 
dollars) 


Income tax 
after 
credits 

( rhoosand 
dollars) 




Alabama 


Arizona 


Alaska 


Arkansas 


Taxable and nontaxable returns: 


4,194 

96,874 
137,966 
144,210 
109,778 

92,403 
132.941 

11,714 
4,384 
1,615 

954 
1,677 

660 

93 

26 

24 

5 

5 


'9,083 

51,710 
204,397 
357,454 
383,661 
413,276 
855,182 

140,604 
75,100 
35,849 
26,048 
61,662 
43,976 

10,975 
4,511 
6,897 
4,541 

12,569 


344 
5,963 
17, 100 
23,954 
30,547 
88,310 

21,041 
13,118 
7,569 
5,868 
16,745 
16,485 

4,647 
2,196 
3,471 
2,127 
5,889 


4,014 

32,710 
44,326 
40,590 
47,523 
46,599 
72,762 

6,956 

1,780 
1,030 

639 
1,338 

352 

50 
12 
14 
2 


'5,177 

18,317 
64,772 
101,491 
167,429 
209,660 
468,265 

82,949 
30,524 
22,765 
17,375 
48,955 
22,717 

5,876 
2,110 
3,943 
1,330 


158 

3,382 

5,534 

11,582 

15,488 

49,354 

12 ,252 
5,346 
4,515 
4,185 

14,005 
8,427 

2.433 
963 

2,115 
614 


7,607 
4,911 
4,572 
3,377 
3,893 
17,035 

4,397 
446 

209 

26 


4,516 
7,966 
12,152 
12,036 
17,706 
124,262 

51,955 
7,651 

5,508 

1,730 


84 

575 

844 

1,406 

2,207 

15,687 

8,099 
1,532 

638 


3,549 

64,147 
97,489 
79,734 
71,073 
39 ,422 
50,930 

5,095 
1,882 
761 
651 
908 
240 

45 
7 
3 

2 


'3,174 

35,741 
144,355 
196,096 
250,785 
177,588 
320,655 

60,468 
32,857 
17,094 
18,032 
34,418 
15,759 

5,499 

1,181 

866 

3,587 






236 
3,553 
7,979 
13,684 
13,009 
32,792 

8,962 
6,190 
3,794 
4,196 
9,199 
5,742 

2, in 
560 
298 

1,453 


$1,000 under $2,000 

$2,000 under $3,000 
























$500,000 under $1,000,000 






739,524 


2,679,330 


265,376 


300,697 


1,253,300 


140,551 


47,185 


244,100 


32,282 


415,988 


1,311,805 


114,137 






California 


Colorado 


Connecticut 


Delaware 




35,755 

488,314 
617,343 

601,088 

677,921 

720,078 

1,629,823 

195,493 
50,861 
24,632 
14,850 
22,435 
8,608 

1,427 

439 

396 

61 

14 


'109,195 

262,369 
912,119 
1,518,431 
2,379,453 
3,238,438 
10,964,411 

2,297,936 
872,950 
550,153 
404,995 
836,141 
571,940 

172,376 
75,116 

113,964 
40,522 
30,514 


3,095 

45,166 

103,002 

204,802 

292,926 

1,210,245 

345,502 
156,869 
116,586 
93,080 
233,294 
206,822 

71,235 
32 ,980 
52,208 
19,919 

15,379 


8,540 

78,177 
83,867 
79,873 
77,814 
67,944 
134,078 

12,994 
3,701 
2,178 
1,175 
1,707 
739 

78 

27 

19 

7 

4 


'51,908 

40,614 
125,679 
202,680 
273,788 
304,017 
891,141 

154,646 
64,087 
47,755 
32 , 391 
63,731 
47,737 

9,276 
4,643 
5,200 
4,612 
5,059 


605 
6,785 
13,738 
19,344 
25,537 
95,527 

23,458 
11,546 
9,309 
7,166 

17,337 
17,557 

3,934 
2,101 
2,350 
2,142 
2,631 


4,360 

84,553 
99,391 
120,057 
155,682 
141,728 
283,747 

29,942 
3,572 
4,103 
2,581 
3,943 
2,106 

294 
97 

100 
22 

9 


'9,594 

44,075 
148,377 
303,939 
543,586 
632,031 
1,902,645 

353,339 
145,485 
91,316 
70,327 
149,085 
141,434 

36,023 
16,671 
27,323 
14,697 
14,126 


573 
8,574 
25,629 
49,738 
50,291 
223,557 

53,272 
25,931 
18,500 
16,136 
42,189 
52,355 

15,301 
7,663 

13,594 
7,327 
7,904 


18,493 
17, 103 
17,510 
21,673 
24,031 
37,826 

4,995 
1,704 
817 
504 
625 
446 

64 
40 
71 
26 
31 


10,550 
25,632 
44,441 
74,633 
105,818 
252,811 

58,313 
29,233 
17,792 
13,463 
22,341 
29,572 

7,594 

6,935 

21,262 

18,795 

55,550 






134 

1,124 

3,335 

5,988 

10,418 

30,035 

9,130 
5,447 
3,552 
3 222 


$1,000 under $2,000 


t3 000 under i^ 000 


$4,000 under $5,000 

i5 000 under $10 000 


$10,000 under $15,000 


$20 000 under $25 000 .... 


$25,000 under $30,000 


430 000 under $50 000 . . 


5,799 
10,920 

3,710 
3,633 
12 709 




$100,000 under $150,000 

$150 000 under $200 000 . . 


$200,000 under $500, 000 


$500,000 under $1,000,000 

$1,000,000 or irore 


10,703 
35 399 






Total 


5,089,543 


25,132,639 


3,203,108 


552,922 


2,225,148 


261,289 


941,287 


4,625,939 


629,646 


146,365 


794,549 


155,364 




District of Columbia 


Florida' 


Georgia 


Hamii 


No adjusted gross Income 

Under $1,000 


34,231 
47,435 
49,523 
74,091 
43,835 
71,586 

13,024 
3,802 
1,270 
984 
1,344 
546 

101 

37 

39 

3 

2 


(') 

19,692 
71,785 
124,128 
261,834 
196,140 
486,757 

153,703 
64,656 
28,513 
26,980 
50,984 
36,835 

12,093 
6,317 

11,056 
2,167 
3,223 


234 

3,170 

8,317 

24,397 

22,638 

60,895 

24,498 
11,742 
5,916 
6,198 
15,173 
13,027 

5,249 
2,597 

5,009 
1,140 
1,650 


9,001 

164,638 
221,283 
205,244 
179,107 
133,924 
219,776 

25,822 
9,352 
4,591 
2,618 
5,126 
1,805 

224 

92 

84 

16 

7 


'18,828 

87,974 
325,605 
510,481 
624,411 
602,499 
1,431,473 

306,823 
161,307 
102,424 
70,848 
181,401 
118,875 

27,041 
15,388 
24,319 
10,943 
24,401 


707 
11,677 
24,442 
36,733 
46,111 
150,695 

45,496 
28,797 
21,043 
16,046 
48,529 
43,281 

11,252 
7,200 

11,605 
5,588 

12,274 


8,236 

129,-699 
179,481 
179,078 
152,450 
105,209 
176,174 

17,353 
5,703 
3,133 
1,523 
2,574 
1,012 

104 
37 
19 
4 


'23,249 

73,315 
266,753 
448,106 
529,000 
469,843 
1,146,881 

212,043 
97,870 
70,191 
41,513 
94 ,990 
66,822 

12,658 
6,354 
4,463 

2,305 


- 

310 
9,015 
22,628 
33,211 
37,029 
119,295 

31,395 
17,326 
14,222 
9,243 
24,461 
23,647 

5,521 
2,839 
2,131 
1,290 


26,225 
32,300 
34,368 
34,508 
25,036 
45,304 

4,412 
1,331 
579 
333 
373 
153 

16 
- 
5 


12,336 
46,379 
85,708 
119,820 
111,744 
299,498 

52,104 
23,021 
12,778 
9,078 
14,828 
10,364 

2,075 

1,373 


162 






$2,0CO under $3,000 


5,668 


$4,000 under $5,000 


9,153 
30,338 

7,735 
4,255 


$10,000 under $15,000 

$15,000 under $20 000 


$20,000 under $25,000 


2,508 


$30,000 under $50,000 


3,900 










$150,000 under $200 000 








$500,000 under $1,000,000 










342,596 


1,555,827 


211,851 


1,182,710 


4,607,886 


521,484 


952 ,294 


3,519,978 


354,661 


205,298 


801,826 


84,356 






Taxable end nontaxable returns: 


Idaho 


Illinois 


Indiana 


Iowa 


3,565 

29,748 
37,875 
35,240 
27,970 
26,162 
41,158 

3,775 
927 
562 
224 
307 
55 

11 
1 
3 
1 


'7,311 

15,296 
55,285 
86, 593 
97,541 
117,145 
268,129 

44,084 
16,027 
12,586 

6,187 
11,377 

3,767 

1,276 
169 
976 
514 


122 
1,996 
4,507 
5,618 
8,968 
28,244 

6,716 
3,095 
2,794 
1,434 
3,318 
1,546 

549 

67 
556 

108 


21,358 

429,530 
483,766 
469,603 
541,588 
514,406 
1,077,357 

131,230 
30,821 
15,099 

8,931 
15,959 

4,806 

621 

292 

272 

47 

10 


'29,532 

232,384 
724,542 
1,180,746 
1,897,285 
2,309,373 
7,152,119 

1,535,367 
523,375 
334,370 
244,276 
594,721 
315,630 

75,106 
49,785 
77,761 
31,822 
15,621 


2,723 

36,455 

87,453 

173,414 

216,517 

805,193 

229,753 
97,150 
59,365 
56,491 
173,379 
118,358 

34,485 
23,561 
39,373 
16,437 
9,564 


9,371 

135,829 
204,075 
205,583 
231,298 
228,568 
429,178 

37,474 
8,680 
3,862 
3,443 
3,487 
1,252 

155 

42 

53 

5 

2 


'33,636 

94,972 
307,965 
516,055 
313,986 
1,025,272 
2,837,755 

440,087 
148,394 
85,133 
93,607 
133,013 
82 ,726 

18,912 
7,280 

15,487 
3,236 
2,675 


1,115 
15,537 
35,509 
67,134 
92,534 
330,422 

68,941 
23,085 
18,158 
22,548 
39,787 
31,738 

8,921 
3,455 
8,229 
1,526 
1,220 


26,670 

145,289 
186,319 
155,131 
143,783 
119,370 
163,850 

13,405 
4,869 
2,788 
1,449 
1,797 
575 

68 
21 

14 

1 


'40,702 

85,953 
275,463 
392,642 
501,018 
538,422 
1,052,456 

158,253 
32,946 
62,830 
39,594 
66,199 
36,673 

7,904 
3,526 
3,963 

1,613 


. 


Under $1,000 


1,040 


$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 


10,703 
20,742 
38,312 
42,835 
112,833 

23,776 
15,117 




13,040 


$25,000 under $30,000 


9,487 




18,548 


$50,000 under $100,000 


13,502 


$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500 000 


3,277 
1,704 
2,167 


$500,000 under $1,000,000 

$1,000,000 or more 


790 






To-.al 


207,584 


729,642 


69,637 


3,745,696 


17,270,748 


2,189,678 


1,552,459 


6,592,920 


774,859 


968,399 


3,270,824 


327,874 



iee footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Description of Sample and Limitations of Data. 



52 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



Tjblo U.— \OJUSTED GROSS INCOME \ND INCOME T\X, BY STATES AND TERRITORIES AND BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 


Number of 
returns 


Adjusted 
gross 
income 

■ lollarx) 


Income tax 
after 
credits 

( rhousand 
flottart) 


Number of 
returns 


Adjusted 
gross 
income 

f Thousand 


Income tax 
after 
credits 

( Thousand 
dollars) 


Number of 
returns 


Adjusted 
gross 
income 

( Thousand 
dollars) 


Income tax 

after 

credits 

(Thousand 

dollars) 


Number of 
returns 


Adjusted 
gross 
income 

(Thousand 
dollars) 


Income 
after 
credi + 

(Thousan. 
dollar-., 




Kansas 


Kentucky 


Louisiana 


Maine 


Taxable and nontaxable returns: 


20,024 

114,054 
128,723 
92,090 
120,505 
103,577 
148,587 

14,744 
4,314 
1,767 
1,097 
1,634 
568 

85 
13 
18 
6 


'34,939 

60,979 
186,555 
228,845 
420,488 
464,469 
979,045 

173,718 
72,943 
39,789 
29,981 
59,602 
37,115 

■ 9,796 
2,159 
5,080 
4,140 


571 
7,811 

14,643 
29,963 
39,977 
108,589 

25,954 
12,733 
8,109 
6,616 
16,235 
13,822 

4,629 
1,069 
2,484 
2,355 


5,137 

139,669 
156,246 
142,915 
126,343 
96,733 
142,600 

12,973 
4,315 
2,309 
1,336 
1,674 
639 

116 

33 

16 

1 


'8,309 

81,741 
231,801 
355,759 
441,023 
433,464 
940,655 

154,395 
74,167 
51,945 
36,404 
62,537 
41,100 

13,764 

5,611 

4,037 

794 


807 

8,050 
19,475 
33,066 
34,626 
105,921 

23,175 
12,889 
10, 376 
8,438 
16,694 
14,910 

5,847 

2,612 

2,090 

372 


5,859 

89,350 
123,720 
136,419 
111,967 

91,840 
165,141 

16,242 
5,109 
2,962 
1,397 
2,393 
1,014 

142 

36 

46 

2 


'13,880 

48,275 
183,480 
341,359 
389,320 
411,800 
1,082,131 

193,453 
87,998 
57,283 
38,247 
90,727 
57,528 

17,424 
6,298 

12,637 
1,095 


474 

6,994 

16,326 

24,625 

33,739 

116,679 

30,032 
16,147 
14,894 
8,733 
26,397 
24,913 

8,074 

2,944 

6,050 

299 


2,632 

60,740 
69,759 
61,270 
48,940 
37,692 
42,029 

3,606 
1,669 
569 
376 
730 
184 

32 

10 
8 


'1,729 

32,233 
106,635 
153,325 
168,608 
168,666 
260, 341 

42,121 
28,290 
12,930 
10,349 
26,339 
12,509 

3,801 
1,827 
2,397 


329 

5,628 
8,550 

10,494 
13,811 
28,193 

6,224 
5,156 

2,604 
2.742 
7,620 
4,682 

1,366 

864 

1,217 




$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 




$50 000 under $100 000 


$100 000 under $150 000 




$200,000 under $500,000 

$500,000 under $l,0n0,000 




Total 


751,806 


2,739,766 


295,560 


833,055 


2,920,886 


299,348 


753,539 


3,025,241 


337,321 


330,246 


1,028,541 


99,482 




Maryland 


Massachusetts 


Michigan 


Minnesota 1 


Taxable and nontaxable returns: 


3,031 

126,959 
172,032 
167,597 
159,560 
167,902 
292,007 

36,257 
8,088 
3,475 
1,207 
3,254 
1,212 

169 
58 
51 

4 


'4,455 

70, 374 
251,102 
420,916 
559,893 
753,355 
1,952,578 

424,782 
138,392 
78,222 
32,979 
123,563 
80,107 

20,075 
9,886 

13,708 
3,150 


1,000 
12,386 
27,545 
46,900 
64,488 
215,377 

63,865 
24,651 
15,773 
7,731 
34,436 
28,668 

8,316 
4,505 
6,327 
1,598 


6,152 

239,757 
280,326 
307,531 
321,306 
278,121 
460, 100 

38,940 
12,781 
6,520 
3,949 
7,114 
4,138 

673 

149 

134 

9 

2 


'13,389 

123,210 

415,051 

774,175 

1,125,120 

1,240,725 

2,987,386 

461,307 
216,402 
145,851 
107,224 
272,010 
274,669 

80,613 

25,140 

38,943 

5,954 

3,340 


1,595 
24,644 
63,973 
95,976 
111,036 
332,890 

67,813 
37,690 
29,720 
23,318 
73,650 
94,878 

32,726 
10,637 
18,433 
2,848 
1,585 


11,373 

290,463 
296,664 
284,003 
330,850 
408,570 
952,098 

103,281 
21,219 
10,250 
5,445 
8,237 
3,586 

570 
161 
178 
27 
12 


'22,340 

157,322 

437,511 

710,775 

1,168,895 

1,844,946 

6,411,353 

1,202,182 
362,454 
228,528 
148,868 
314,876 
237,967 

67,827 
27,604 
52,590 
18,035 
32,504 


1,817 
22,097 
52,094 
104,806 
170,961 
721,317 

181,332 
66,386 
48,171 
34,467 
90,311 
90,757 

32,241 
13,501 
28 ,847 
9,989 
18 ,763 


14,032 

156,816 
208,891 
161,393 
161,890 
152,894 
244,289 

21,347 
6,074 
3,487 
2,035 
3,440 
1,031 

158 
49 
65 

6 

1 


'9,744 

90,166 
305,230 
405,290 
565,160 
684,872 
1,5°0,630 

253,677 
103,344 
77,788 
57,332 
128,694 
67,990 

18 ,930 
8,256 

18,321 
3,965 
1,202 


1,15'; 
13,04C 
26,47e 

44,066 

59, 3 j; 
171,24( 

37,13! 
17,86! 
15,63! 

12, 4o: 

34,28( 
23,27( 

e.l6( 
3,77t 

3,18C 

2,09= 

57^ 








$3 000 under $4,000 


$4,000 under $5,000 

$5 000 under $10,000 


$10,000 under $15,000 


$20,000 under $25,000 

$25,000 under $30,000 

$30 000 under $50 000 


$50,000 under $100,000 

$100,000 under $150,000 


$200 000 under $500 000 


$500,000 under $1 ,000,000 






1,142,863 


4,928,627 


563,566 


1,967,702 


8,285,733 


1,023,410 


2,726,998 


13,401,902 


1,687,905 


1,137,958 


4,373,102 


479 ,22J 






Mississippi 


Missouri 


Montana 


Nebraska 1 


Taxable and nontaxable returns: 


4,751 

55,220 
90,890 
73,638 
57,398 
38,889 
45,961 

6,M5 

1,805 

1,047 

469 

722 

247 

20 
3 
7 


'6,016 

31,782 
135,698 
181,897 
197,870 
173,237 
294,813 

78,997 
31,431 
23,160 
12,597 
28,589 
15,638 

2,266 

489 

1,723 


184 

2,842 

6,265 

11,641 

12,999 

28,737 

10,950 
5,626 
5,098 
2,437 
7,228 
5,565 

950 
219 
851 


13,031 

205,622 
240,434 
198,862 
219,285 
198,276 
335,641 

30,553 
9,519 
5,017 
2,964 
4,801 
1,963 

246 

105 

87 

13 

6 


'19,284 

113,859 
358,742 
499,253 
769,878 
887,723 
2,213,036 

361,299 
162,680 
110,825 
80,494 
178,568 
129,730 

29,759 

17,831 

24,561 

8,961 

8,999 


907 
15,433 
31,698 
62,050 
79,672 
251,104 

55,451 
29,586 
22,861 
18,136 
48,689 
48,028 

13,355 
8,336 

12,020 
5,237 
4,563 


4,832 

33,744 
40,147 
33,133 
34,483 
32,340 
53,229 

4,553 

1,413 

770 

632 

406 

3 

1 


'6,230 

19,483 
58,704 
82,294 
120,384 
146,137 
343,959 

56,352 
23,923 
17,164 
17,706 
15,904 
(') 

321 
153 


192 
2,662 
4,956 
9,996 
12,931 
36,277 

8,693 
4,349 
3,851 
4,182 
4,521 

157 

77 


15,201 

87,238 
95,705 
83,218 
73,490 
55,465 
82,022 

7,543 
2,594 
1,610 

853 
1,059 

381 

35 
13 
9 


'23,581 

47,366 
136,814 
208,010 
259,344 
245,371 
539,653 

89,575 
44,682 
35,886 
22,620 
38,106 
25,447 

3,903 
2,242 
2,628 


453 
5,07C 
12,745 
20,466 
19,903 
60,204 

13,757 
3,134 
7,503 
5,57f 

10,627 
9,602 

1,758 
1,057 
1,376 


Under $1 ,000 


$1 000 under $2,000 




$3 000 under $4,000 




$5,000 under $10,000 


$15 000 under $20,000 


$20,000 under $25,000 

$25,000 under $30,000 


$50,000 under $100,000 


tl 50 000 under 4200 000 




$500,000 under $1,000,000 

$1 000,000 or more 






377,712 


1,204,171 


101,591 


1,466,425 


5,936,919 


707,178 


239,700 


897,301 


93,183 


505,435 


1,679,057 


178,280 






Nevada 


New Hampshire 


New Jersey 


New Mexico 1 


Taxable and nontaxable returns: 


13,469 
13,904 
8,162 

8,380 
14,253 
31 ,073 

3,283 
820 
543 
215 
331 
174 

61 
9 

18 
3 


8,599 
19,919 
20,308 
28,691 
63,796 
205,401 

38,760 
14,075 
12,222 
5,871 
12,454 
11,344 

7,251 
1,588 
5,086 
1,939 


167 
1,167 
1,678 
2,186 
6,321 
23,133 

5,956 
2,850 
2,545 
1,387 
3,101 
4,414 

3,421 
736 

2,565 
933 


32,959 
39,518 
33,399 
34,718 
30,020 
43,517 

3,682 
1,289 
305 
255 
322 
201 

16 

5 
12 


15,512 
58,470 
83,186 
119,738 
133,718 
273,096 

44,653 
21,955 
6,461 
6,960 
13,267 
13,952 

1,939 

907 

3,447 


137 
2,899 
5,398 
10,024 
10,964 
28,856 

6,751 
4,071 
1,210 
1,635 
3,635 
4,791 

792 

453 

1,658 


8,216 

209,449 
244,994 
284,505 
342,631 
322,154 
651,937 

72,381 

20,379 

10,401 

5,156 

7,014 

2,841 

413 

103 

88 

11 

6 


'15,274 

114,512 

359,818 

715,626 

1,199,792 

1,442,103 

4,348,313 

857,075 
349,782 
231,729 
141,763 
259,468 
188,405 

48,781 
17,523 
25,310 
7,788 
11,887 


1,410 

18 ,450 

53,438 

106,091 

130,852 

494,913 

128,003 
62,738 
47,502 
32,650 
70,209 
67,466 

20,760 
8,049 

12,696 
4,175 
6,501 


2,498 

37,683 
31 ,590 
30,459 
31,334 
35,280 
47,593 

5,317 
1,633 
782 
364 
611 
173 

30 
7 
4 


'2,114 

20,157 
45,174 
76,909 
110,851 
160,080 
321,603 

63,013 
27,315 

17,005 
10,185 
23,406 
11,783 

3,569 

1,204 
1,166 


209 
2,167 
2,957 
6,314 
13,205 
35,919 

9,618 
4,859 
4,22 
2,^ 




$1 000 under $2,000 


42 000 under 43 .000 


$3,000 under $4,000 






$10,000 under $15,000 

$15,000 under $20,000 


$20,000 under $25,000 

$25 000 under $30 000 


$30,000 under $50,000 

$50,000 under $100,000 


6,M 
4.« 


$100,000 under $150,000 


i,M 






$200,000 under $500,000 




$500,000 under $1,000,000 

$1,000,000 or more 




Total 


95,964 


455,553 


62,559 


221,136 


797,094 


83,282 


2,182,689 


10,304,398 


1,265,901 


225,458 


391, 5J0 


96,fl 



See footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Description of Sample and Limitations of Data.' 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



53 



Table 13.- 


-ADJUSTED GROSS LSCOME 


WO INrilME 


TAX, BV STATES VND TERRITORIES AND BY ADJUSTED fiROSS INCOME CLASSES- 


-Continued 






Al.iusted gross income classes 


Number of 
returns 


Adjusted 
gross 
Income 


Income tax 
after 
credits 

( r/ious.in(J 
ifnttjirs) 


Number of 
returns 


Adjusted 
gross 
income 


Income tax 
after 
credits 


Number of 
returns 


Adjusted 
gross 
income 

(Thousand 
dalUts) 


Income tax 
after 
credits 

( Iho'i^iuid 
ilolUr^) 


Number of 
returns 


Adjusted 
gross 
income 


Income tax 
after 
credits 

• InlUrn) 




New York 


North Carolina 


North Dakota 


Ohio 


_ and nontaxable returns: 


22,214 

633,719 
338,005 
974,191 

1,015,938 
926,245 

1,613,718 

200,363 
62,029 
31,512 
19,105 
30,783 
14,955 

3,286 

1,128 

1,187 

198 

77 


'70,225 

340,648 
1,257,242 
2,449,796 
3,557,339 
4,159,134 
10,670,777 

2,335,611 
1,065,915 
699,495 
519,798 
1,157,421 
1,004,168 

394,970 
193,205 
336,533 
129,929 
175,337 


3,884 

57,794 

169,761 

288,213 

362,307 

1,153,494 

343,063 
180,429 
132,972 
107,772 
291,383 
329,046 

150,781 
81,606 

149,577 
50,344 
79,539 


6,850 

163,358 
229,078 
252,542 
181,242 
124,280 
175,872 

15,787 
5,092 
3,701 
1,905 
3,070 
933 

132 

30 

33 

4 

3 


'8,962 

84,886 
343,807 
634,608 
627,675 
549,868 
1,132,065 

187,734 
87,339 
82,664 

51,697 
111,938 
61,983 

15,666 
5,131 
9,006 
2,545 
5,331 


641 
10,834 
27,976 
33,367 
35,439 
109,343 

26,369 
14,547 
15,526 
10,891 
27,844 
20,504 

6,457 
2,125 
4,234 
1,073 
4,115 


6,266 

41,111 
54,518 
33,466 
25,902 
15,122 
25,700 

2,284 
753 
401 

335 

58 

23 


'7,375 

23,099 
78,606 
83,484 
89,482 
53,856 
168,312 

27,425 
12,841 
8,931 

13,141 
3,705 

2,460 


121 
2,972 
4,220 
6,105 
5,044 
18,638 

3,966 
2,107 
1,639 

3,491 
1,347 

1,298 


8,635 

358,795 
414,327 
407,034 
471,917 
549,397 
1,058,373 

96,326 
24,509 
12,049 

6,409 
11,543 

4,444 

669 

179 

200 

32 

10 


'21,217 

198,261 
620,254 
1,028,003 
1,658,950 
2,477,138 
7,038,609 

1,129,158 
420,066 
268,435 
174,865 
432,510 
292,191 

79,867 
30,907 
55,581 
20,043 
13,945 






2,670 

33,372 

76,547 

147,770 

227,555 

815,448 

173,284 
78,069 
56,055 
42,177 
121,622 
103,769 

35,607 
14,413 
27,023 
10,340 
7,341 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 




$15,000 under $20,000 


$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 


$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500 000 


$500,000 under $1,000,000 

$1,000,000 or irore 


Total 

xable and nontaxable returns; 


5,393,653 


30,427,648 


3,947,023 


1,153,918 


3, 934, -982 


351,336 


206,015 


575,222 


51 ,462 


3,424,893 


15,917,578 


1,978,564 


Oklahoma 


Oregon 


Pennsylvania 


Puerto Rico* and Virgin Islands 


11,917 

99,930 
126,644 

96,836 
109,962 

88,311 
134,593 

13,018 
3,249 
2,204 

904 
2,104 

646 

84 
19 
36 
3 
2 


' 14 ,472 

55,744 
184,773 
239,619 
383,245 
396,996 
886,904 

154,905 
55,966 
49,101 
25,024 
78,604 
43,237 

9,724 
3,253 

10,985 
4,307 
4,258 


534 
6,295 
10,957 
23,137 
30,258 
95,436 

23,256 
10.060 
10,543 
5,755 
21,071 
15,141 

4,324 

1,581 
5,021 
2,477 
2,422 


7,281 

70,015 
88,361 
75,388 
81,207 
80,838 
164,652 

15,066 
4,657 
2,197 
1,062 
1,343 
331 

65 

29 

41 

3 

1 


'13,900 

40,423 
128,534 
189,435 
285,301 
362,507 
1,068,222 

176,685 
30,714 
48,480 
29,065 
50,696 
25,376 

7,670 
4,953 
12,025 
2,375 
2,445 


508 

6,018 

11,038 

23,030 

30,721 

118,473 

25,835 
14,802 
10,083 

5,597 
14,547 

9,134 

3,308 

2,418 

5,432 

969 

1,192 


8,469 

469,821 
593,548 
608,168 
665,231 
630,567 
1,012,217 

32,135 
26,371 
13,054 

6,495 
11,966 

5,171 

345 

226 

239 

42 

18 


'15,634 

249,539 
390,873 
1,518,530 
2,335,565 
2,822,755 
6,587,339 

972,137 
450,782 
291,317 
176,588 
450,634 
344,315 

101,763 
38,994 
67,753 
27,966 
46,218 


2,702 
46,707 
109,705 
190,572 
251,294 
751 ,092 

148,455 
82,170 
61,141 
40,857 
128,994 
128,980 

45,079 
19,131 
35,270 
15,133 
23,162 


5,565 
4,554 
4,046 
5,056 

> 4,139 


2,792 
6,445 
10,086 
17,634 

21,377 




Under $1,000 


76 
225 
143 
309 




$2 ,000 under $3 ,000 


$3,000 under $4,000 

$4,000 under $5,000 






$10,000 under $15,000 

$15 000 under $20,000 . ... 




$20,000 under $25,000 


237 


$30 000 under $50,000 












$150 000 under $200 000 . . 








$500,000 under $1,000,000 


- 


Total 

xable and nontaxable returns: 




690,467 


2,572,734 


269,320 


592,592 


2,501,058 


285,104 


4,134,583 


17,353,034 


2,030,488 


23,350 


58,333 


994 


Rhode Island 


South Carolina 


South Dakota 


Tennessee 


41,560 
52,671 
64,087 
55,491 
37,135 
67,018 

5,427 
1,375 
902 
469 
938 
460 

422 

18 

31 

2 

1 


20,855 
78,403 
162,093 
195,400 
167,191 
430,498 

64,626 
32,589 
19,924 
12,593 
36,407 
29,294 

45,809 
3,061 
8,897 
1,355 
2,228 


253 
3,322 
11,335 
14,632 
14,141 
49,994 

10,174 
6,043 
4,031 
3,055 
10,471 
10,732 

17,578 

1,316 

4,613 

783 

1,809 


3,993 

75,864 
99,000 
114,389 
84,728 
62,970 
89,500 

6,975 

2,348 

1,089 

545 

784 

326 

23 

9 
9 
3 


'3,955 

41,707 
149,074 
285,550 
290,574 
280,285 
571,978 

83,611 
39,740 
24,119 
14,975 
30,729 
21,275 

2,639 

1,569 
2,589 
2,192 


339 
4,647 
12,469 
16,099 
21,037 
58,317 

12,243 
5,751 
4,970 
3,074 
8,179 
7,541 

1,082 
698 

1,186 
943 

_ 


7,757 

45,909 
52,258 
39,770 
31,562 
20,965 
26,846 

2,738 
691 
363 
181 

220 
45 

2 


'4,970 

24,461 
77,695 
98,398 

110,572 
94,598 

175,531 

33,191 
11,671 
8,234 
5,013 
3,040 
2,324 

598 


155 
3,043 
4,239 
6,363 
6,644 
19 , 543 

5,080 
2,108 
1,624 
1,162 
2,032 
973 

287 


7,653 

143,809 
191,894 
173,252 
145,204 
101,698 
156,978 

15,115 
4,942 
2,234 
1,307 
2,241 
877 

134 

36 

28 

3 

1 


'14,296 

77,657 
285,690 
430,735 
503,706 
455,575 
1,032,965 

177, 130 
84,655 
49,718 
35,143 
83,855 
58,146 

16,191 
6,136 
7,374 
1,941 
2,527 




Under $1,000 


533 

8,043 

19,765 

30,002 

35,791 

110,388 

26,367 
15,216 
10,502 
7,945 
22,733 
21,701 

7,275 
2,887 
3,418 
928 
1,106 


$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 


$4,000 under $5,000 

$10,000 under $15,000 




$20,000 under $25,000 




$30,000 under $50,000 








$200,000 under $500,000 


$1,000,000 or more 




329,620 


1,305,004 


165,508 


542,655 


1,838,845 


159,573 


229,303 


645,905 


53,270 


947,411 


3,295,848 


325,301 


ixable and nontaxable returns: 


Texas 


Utah 


Vermont 


Virginia 


34,653 

366,268 
430,257 
406,927 
373,020 
332,930 
588,388 

63,120 
19,682 
8,284 
5,544 
9,180 
3,616 

523 
193 
207 
34 
29 


1 101, 357 

201,416 
635,793 
1,020,130 
1,296,481 
1,496,586 
3,887,426 

747,111 
336,055 
134,505 
151,470 
344,443 
242,028 

74,222 
32,835 
59,740 
22,689 
54,436 


2,258 
20,527 
51,662 
84,983 
118,332 
428,284 

114,530 
53,123 
40,247 
36,585 

102,321 
93,036 

33,724 
16,503 
31,461 
13,049 
33,364 


31,357 
37,975 
34,502 
37,737 
41,152 
65,391 

4,975 
1,396 
720 
533 
493 
130 

1" 

1 

1 


17,411 
56,928 
86,537 
130,714 
186,137 
423,225 

58,704 
23,320 
15,131 
14,868 
17,239 
8,311 

1,867 
976 
309 

1,533 


• 

290 
2,618 
5,511 
9,815 
12,241 
41,374 

3,302 
4,166 
3,373 
3,150 
4,434 
3,074 

313 
353 
115 

761 


2,537 

22,649 
25,968 
26,831 
19,871 
13,271 
17,896 

1,683 
455 
175 

315 

127 

(') 

6 
4 
1 


■ '7,390 

11,723 
40,111 
53,474 
67,511 
58,434 
109,691 

20,372 
7,909 
3,882 

11,021 
3,502 

1,080 
981 
356 


81 
1,568 
4,334 
4,134 
5,650 
11,268 

2,914 

1,351 

801 

2,745 
3,059 

495 
501 
599 


8,163 

163,953 
201,491 
181,865 
137,937 
136,722 
223,353 

29,047 
6,795 
2,991 
1,942 
1,840 
940 

134 
37 
32 
4 
4 


'9,210 

89,949 
296,572 
455,577 
653,689 
610,901 
1,534,828 

341,978 
115,678 
66,228 
52,755 
68,949 
60,656 

15,975 
6,332 
8,704 
2,613 

12,811 




Under $1,000 


988 
11,331 
23,894 
45,163 
52,095 
171,226 

50,799 
20,713 
13,202 
11,436 
17,568 
21,444 

7,014 

2,956 

4,315 

985 


$1,000 under $2,000 


$2,000 under $3,000 


$4,000 under $5,000 




$10,000 under $15,000 

$15,000 under $20,000 




$25,000 under $30,000 




$50,000 under $100,000 


$100,000 under $150,000 




$200,000 under $500 000 


$500,000 under $1,000,000 


Total 




2,643,005 


10,596,062 


1,284,540 


258,100 


1,041,548 


100,444 


132,868 


406,288 


40,617 


1,152,305 


4,384,985 


460,397 



See footnotes at, end of table. See text for "Explanation of Classifications and Terms" and "Description of Sample and Limitations of Data." 



54 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



-\DJIISTED GROSS INCOME AND INCOME TAX, BY STATES AND TERRITORIES AND BY ADJUSTED GROSS INCOME CLASSES— Conlinued 



-t? 

Income Isi 
after 
credi 

doll.- 



Adjusted gross income classes 



Niimber of 
returns 



Adjusted 
gross 

income 

■lottanj 



Income tax 
after 
credits 

( Thousand 
•Inllars) 



Number of 
returns 



Adjusted 
gross 
income 

( Ihouaanfl 
dollars) 



Income tax 
after 

credits 
f rbousond 

doltafsj 



Number of 
returns 



Adjusted 
gross 
Income 

( Thousand 
dollars) 



Income tax 
after 
credits 

f Thousand 
dollars) 



Number of 
returns 



Adjusted 
gross 
income 

( Thousand 
dollars) 



Taxable and nontaxable returns: 
No 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 $50,000. . 
$50,000 under $100,000. 



$100,000 under $150,000 

$150,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total. 



Taxable and nontaxable returns: 
No 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 $50,000.. 
$50,000 under $100,000. 



$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

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



Washington 



West Virginia 



Wisconsin 



Wyoming 



8,220 

103,512 
128,080 
110,369 
141,573 
150,935 
270,393 

27,737 
6,614 
2,693 
1,809 
2,488 
984 

110 
28 



'31,215 

58,452 
184,919 
277,723 
497,997 
676,627 
1,791,185 

326,184 
111,902 
60, 350 
49,729 
96,476 
65,571 

12 ,969 
4,832 

12,384 
4,004 
2,649 



956,097 4,202,739 



727 

9,307 

18,542 

41,953 

63,472 

200,947 

49,305 
20,497 
12,776 
12,016 
28,837 
25,376 

5,717 
2,281 

6,060 
1,860 
1,374 



2,538 

83,311 
97,028 
82,530 
91,560 
99,301 
102,895 

8,141 

2,689 

1,113 

571 

678 

353 

46 
9 

12 
2 
2 



501,047 



572,779 



12,148 

43,555 
140,182 
206,214 
317,222 
444,450 
658,382 

97,733 
45,919 
24,546 
15,707 
25,394 
23,832 

5,605 
1,529 
3,021 
1,185 
2,763 



2,055,092 



391 
5,775 
11,257 
21,841 
36,654 
72,958 

15,497 
8,652 
4,967 
3,885 
7,200 
9,247 

2,630 
763 

1,592 
575 

1,356 



15,022 

175,875 
210,088 
184,603 
191,064 
181,771 
352,654 

26,142 
7,353 
4,292 
2,274 
3,075 
1,255 

211 
66 
53 



'12,275 

100,725 
309,350 
457,199 
669,204 
816,942 
2,293,873 

308,979 
127,218 
94,684 
62,225 
112,690 
82,679 

25,219 
11,215 
15,008 
2,159 
3,016 



5,480,112 



1,156 
13,918 
32,251 
57,667 
74,993 
258,954 

46,257 
22,481 
18,395 
14,161 
29,153 
28,581 

10,614 
4,968 
6,515 
916 
1,475 



2,318 

14,601 
18,581 
15,465 
12,172 
17,152 
27,681 

2,582 
873 
345 
168 
128 
92 



'7,817 

7,763 
27,323 
38,561 
42,518 
77,477 
179,072 

29,960 
15,264 
7,788 
4,571 
5,017 
6,242 



349 
992 



U.S. citizens with foreign addresses' 



(') 



6,241 
7,354 
5,013 

3,976 

4,916 

825 

176 



{ = ) 



I.') 



Total. 



3,529 
11,052 
12,919 

16,079 

32,830 

9,421 
3,274 

4,424 

3,071 



99,152 



38 
521 
587 

1,123 

4,194 

1,316 
464 

1,042 



942 



(') 



^'1 
20,1 



I 



*.( 
2.1 
1 _ 
1,11' 

i,5o|: 

2,43 



See text for "Explanation of Classifications and Terms" and "Description of Sample and Limitations of Data." 

'Adjusted gross deficit. 

^Sample variability is too large to warrant showing separately. However, the total contains data deleted for this reason. 

^Includes Canal Zone. 

^Consists of returns filed by residents of Puerto Rico who were either: (l) Puerto Rican citizens employed by agencies of the United States Government, or (2) United States 
citizens who derived income from sources outside of Puerto Rico. 

'Excludes returns filed by both citizens residing in contiguous areas of Canada and Mexico and those with Army and Fleet Post Office addresses. Such returns were filed in the 
district in which the taxpayer was employed or in which he normally resided. 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



55 



T"ble U.— RETURNS WITH SELF-EMPLOYMENT T\X— ADJUSTED GROSS INCOME *ND SELF-EMPLOYMENT TAX, BY ADJUSTED GROSS INCOME CUSSES 



Adjusl,ed gross income classes 



Returns with self-employment tax 



Number cf 
returns 



Adjusted 
gross 
income 

( Thoutanil 
dollars} 



Self- 
employment 
tax 

( Thoutnnd 
dnlUts) 



Returns with self -employment 
tax but without income tax 



Number of 
returns 



Adjusted 
gross 
income 

( Thauannil 
rlnttnrt) 



Self- 
employment 
tax 



No adjusted gross inccme. 

Under »600 

$600 under »1,000 

$1,000 under $1,500 

$1,500 under $2,000 

$2, COO under $2,500 

$2,500 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, OX under $7,000 

$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 $50,000 

$50,000 under $100,000 

$100,000 under $150,000... 
$150,000 under $200,000.., 
$200,000 under $500,000.. 
$500,000 under $1,000,000, 
$1,000,000 or more 

Total 



79,829 

254,585 
474, 177 
682,964 
655,203 
605,626 

539,257 
493,243 
412,139 
381,402 
296,082 

434,066 
306,360 
208,856 
143,601 
114,197 

284,836 
114,066 
59,687 
32,920 
48,847 
18,745 

3,163 
856 

797 
114 
43 



'125,110 

111,048 

383,028 

849,725 

1,147,725 

1,362,495 

1,476,579 
1,597,662 
1,541,535 
1,617,667 
1,404,593 

2,374,272 
1,982,698 
1,559,811 
1,217,812 

1,032,905 

3,433,534 
1,954,962 
1,329,034 
902,659 
1,831,337 
1,239,716 

377,263 
146,349 
225,020 



2,819 

5,063 
11,224 
22,441 
28,617 
33,199 

34,757 
37,357 
34,039 
35,590 
28,157 

41,065 
29,738 
22,408 
15,619 

13,126 

33,656 
13,851 
7,362 
4,105 
6,070 
2,345 

334 
106 
96 



79,829 

254,585 
393,863 

520,044 
435,745 
289,750 

209,024 
122,571 
78,491 
33,857 
20,440 

11,717 



3,654 



'125, UO 

111,048 
316,331 
640,274 
764,317 
654,368 

564,525 
394,047 
294,144 
143,518 
95,600 

63,903 



10,10; 



'31,201,354 



463,213 



2,453,574 



33,957,985 



2,819 

5,063 
9,346 
16,995 
19,125 
15,943 

13,434 
9,563 
6,673 
3,250 
2,146 

1,190 






{') 



105,960 



See text for "Explanation of Classifications of Terros" 

'Adjusted gross deficit. 

^Less than $500. 

'Adjusted gross income less adjusted gross deficit. 



and Description of Sample and Limitations of Data.' 



56 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



Table 15.— RETURNS WITH SELF-EMPLOYMENT TAX— ADJUSTED GROSS INCOME AND SELF-EMPLOVMENT TXX. BY ST\TES AND TERRITORIES 





States and Territories 


Number of 

returns 

»ith self- 

employraent 

tax 


Adjusted 
gross income 

(Thousand 
dotlers) 


Self- 

en^loyment 

tax 

{ Thousand 

doltarsi 








(1) 


(2) 


(3) 




1 

2 

3 
4 
5 

6 
7 
8 
9 
10 

11 
12 
13 
14 
15 

16 
17 
18 
19 
20 

21 
22 
23 
24 
25 

26 
27 
28 
29 
30 

31 
32 
33 
34 
35 

36 
37 
38 
39 
40 

41 
42 
43 
44 
45 

46 
47 
48 
49 
50 

51 
52 
53 


75,321 

3,657 

31,456 

81,040 

481,988 

71,056 
69,303 
13,332 
12,534 
134,529 

95,009 
16,266 
45,695 
387,053 
197,777 

262,765 
150,515 
142,352 
75,350 
35,418 

75,646 
133,580 
243,392 
235,798 

64,112 

207,793 
44,754 

131,414 
8,944 
18,834 

187,334 
25,112 
565,894 
147,268 

74,715 

325,612 

107,475 
85,124 
3&i,l&4 

27,568 
60,164 
72,430 
124,698 
345,260 

31,331 
19,354 

116,719 

112,436 

51,530 

231,198 

15,892 

210 


306,393 

16,357 

186,251 

275,003 

3,190,881 

381,596 

419,152 

80,476 

93,962 

656,333 

442,018 

98,314 

153,750 

2,092,198 

784,738 

843,935 
554,377 
491,584 
393,717 
122,489 

402,220 
728, 178 
1,363,007 
774,745 
226,479 

784,558 

186,541 

416,897 

66,253 

72,765 

983,458 
135,010 
3,319,913 
547,721 
137,484 

1,662,725 
425,106 
439,989 

1,869,813 

121,1^4 
235,550 
201,565 
466,134 
1,664,825 

147,394 
63, 195 
479,897 
602,709 
185,798 

810,766 

71.573 

*915 


4,497 

192 

2,458 

4,560 

40,112 

5,440 

5,430 

984 

962 

9,291 

6,449 
1,328 
2,804 

12,900 

16,375 
9,717 
7,935 
5,245 
2,032 

5,794 
10, 2U 
18,712 
U,988 

3,517 

12,676 
2,912 
8,118 
818 
1,219 

15,286 
1,886 

44,791 
8,939 
4,026 

23,767 
6,627 
5,968 

27,204 

2,059 
3,776 
4,210 
7,222 
22,571 

2,189 
1,264 
7,265 
8,857 
2,977 

13,729 

1,104 

26 












Arizona . 


























V. 




11 


ueorgia 


V 




H 


' ■ * ' 


u 




11 




1« 


~°^^ * " 


17 




IS 




W 




2C 




?' 




ri 




!i 




a. 




?s 




R 




r 




2! 




?; 


■ ' . 


it 




i; 




X 




r 




3. 




r 




* 




r 




■» 




■f. 




u 




i: 




a; 




f 




4 




«: 




41 




4' 




« 




49 




% 




SI 




S! 




Vl 






54 


6,638,171 


'31,226,001 


463,430 


% 




L^ 



See text for "Explanation of Classifications and Terms" and "Description of Sample and Limitations of Data." 

^Includes Canal Zone. 

^Consists of returns filed by residents of Puerto Rico who were either: (1) Puerto Rican citizens employed by agencies of the Ifciited States Government, or (2) United States 
citizens who derived income from sources outside of Puerto Rico. 

^Excludes returns filed by both citizens residing in contiguous areas of Canada and Mexico and those with Army and Fleet Post Office addresses. Such returns were filed in the 
district in which the taxpayer was employed or in which he normally resided. 

^Adjusted gross deficit. 

^Adjusted gross income less deficit. 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



57 



Table Ifi.— SOLE PROPRIETORSHIPS BY INDUSTRI\L GROUPS 



Industrial groups 



*ggr 


egate 


Busines 


ses with net 


profit 


Businesses with net 


loss 






Total 




Total 






Total 






Number of 


receipts 


Number of 


receipts 


Net profit 


Number of 


receipts 


Met loss 




businesses 


( Thnusund 


businesses 


(Thauaxiil 


(Thousand 


businesses 


(Thousand 


(Thousand 






dollars) 




daltara) 


dollars) 




dollars) 


dollars) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 




8,239,328 


138,840,548 


6,617,564 


125,212,358 


19,998,669 


1,621,764 


13,628,190 


2,410,493 


1 


3,513,080 


21,704,755 


2,504,381 


17,504,354 


4,214,631 


1,008,699 


4,200,401 


1,386,839 


? 


3,416,581 


20,779,495 


2,423,340 


16,660,000 


4,006,720 


993,241 


4,119,495 


1,364,521 


3 


66,461 


780,930 


56,648 


722,274 


166,419 


9,813 


58,656 


16,935 


4 


1,637 


4,179 


1,413 


2,927 


2,565 


224 


1,252 


426 


5 


28,401 


140,151 


22,980 


119,153 


38,927 


5,421 


20,993 


4,957 


6 


29,981 


934,705 


18,512 


466,515 


105,306 


11,469 


468,190 


118,320 


7 


10,042 


233,639 


6,034 


131,818 


21,038 


4,008 


101,821 


20,449 


3 


19,939 


701,066 


12,478 


334,697 


34,263 


7,451 


366,369 


97,871 


9 


524,944 


12,428,301 


491,110 


11,496,478 


1,607,133 


33,834 


931,823 


93,291 


10 


78,059 


4,876,720 


68,468 


4,324,341 


354,215 


9,591 


552,379 


54,224 


11 


427,054 


7,162,849 


404,798 


6,835,367 


1,198,585 


22,256 


327,432 


40,807 


12 


19,831 


388,732 


17,844 


336,770 


54,333 


1,987 


51,962 


3,260 


13 


162,610 


5,805,514 


134,759 


5,267,997 


653,624 


27,851 


537,517 


54,715 


14 


2,094 


114,972 


1,469 


97,713 


7,751 


625 


17,259 


1,220 


15 


14,207 


1,029,505 


12,220 


980,260 


60,819 


1,987 


49,245 


2,983 


16 


2,590 


61,680 


1,803 


51,724 


5,256 


737 


9,955 


527 


17 


9,666 


540,748 


8,314 


467,193 


45,749 


1,352 


73,555 


4,943 


18 


49,936 


1,268,010 


40,862 


1,110,868 


136,005 


9,074 


157,142 


13,780 


19 


7,635 


252,469 


6,614 


248,382 


29,109 


1,021 


3,587 


2,296 


20 


25,875 


654,574 


22,172 


615,974 


106,849 


3,703 


38,500 


7,000 


21 


2,320 


90,510 


1,937 


79,265 


11,765 


333 


11,245 


1,045 


22 


1,612 


98,062 


1,487 


97,877 


6,794 


125 


135 


3 


23 


5,048 


219,555 


3,807 


171,378 


22,192 


1,241 


43,177 


2,993 


24 


1,224 


83,373 


1,020 


79,222 


10,703 


204 


4,151 


1,339 


25 


6,685 


373,310 


5,528 


351,933 


46,346 


1,157 


21,377 


2,527 


26 


8,588 


422,374 


6,770 


353,890 


58,731 


1,318 


68,434 


6,836 


27 


1,119 


29,717 


817 


28,220 


5,324 


302 


1,497 


509 


28 


1,348 


40,103 


1,095 


39,896 


5,565 


253 


207 


59 


29 


22,663 


526,552 


18,844 


493,702 


94,666 


3,819 


32,850 


6,640 


30 


253,209 


2,973,700 


216,589 


2,717,205 


555,266 


36,620 


256,495 


43,106 


31 


177,849 


2,179,210 


147,934 


1,959,012 


397,207 


29,915 


220,198 


34,030 


32 


63,167 


546,088 


57,130 


512,497 


118,678 


6,037 


33,591 


7,931 


33 


12,193 


248,402 


11,525 


245,696 


39,381 


663 


2,706 


1,145 


34 


1,736,179 


73,953,486 


1,466,849 


67,845,139 


5,291,398 


269,330 


6,108,347 


405,805 


35 


257,100 


15,313,496 


223,625 


13,782,910 


1,131,095 


33,475 


1,530,585 


60,499 


36 


31,970 


3,739,474 


28,668 


3,238,546 


135,149 


3,302 


500,928 


6,234 


37 


14,573 


1,827,372 


10,149 


1,301,983 


33,484 


4,424 


525,384 


17,373 


38 


210,557 


9,746,650 


184,808 


9,242,376 


962,462 


25,749 


504,274 


35,392 


39 


1,399,963 


54,368,411 


1,178,326 


50,104,773 


3,883,129 


221,537 


4,253,638 


312,623 


40 


344,548 


14,808,436 


301,411 


13,675,981 


826,975 


43,137 


1,132,455 


47,096 


41 


62,689 


2,101,649 


51,779 


1,916,691 


165,875 


10,910 


134,953 


12,777 


42 


69,111 


2,377,909 


57,526 


2,177,024 


239,035 


11,585 


200,885 


22,253 


43 


70,135 


2,766,698 


58,004 


2,529,174 


244,713 


12,131 


237,524 


22,953 


44 


52,556 


6,661,843 


42,835 


6,241,223 


255,950 


9,721 


420,620 


30,924 


45 


163,973 


7,049,777 


142,105 


6,659,499 


^31,857 


21,868 


390,273 


28,336 


45 


31,853 


2,121,544 


29,414 


2,067,789 


212,775 


2,439 


53,755 


12,071 


47 


263,315 


6,534,140 


216,109 


5,351,252 


632,026 


47,206 


682,888 


57,268 


48 


22,199 


1,034,334 


18,155 


902,385 


85,220 


4,044 


131,949 


6,306 


49 


29,928 


1,641,080 


24,716 


1,461,625 


93,603 


5,212 


179,455 


10,224 


50 


22,899 


1,254,030 


20,942 


1,204,394 


111,618 


1,957 


49,635 


2,640 


51 


21,331 


197,092 


16,442 


172,660 


31,140 


4,889 


24,432 


5,018 


52 


6,639 


156,944 


5,385 


137,092 


17,156 


1,254 


19,852 


2,049 


53 


11,272 


203,775 


9,235 


191,000 


20,147 


2,037 


12,775 


3,543 


54 


15,070 


286,513 


11,785 


265,376 


34,370 


3,285 


21,137 


5,053 


55 


16,870 


364,900 


14,916 


352,203 


62,427 


1,954 


12,697 


4,275 


56 


15,139 


167,566 


13,764 


159,335 


29,861 


1,375 


8,231 


654 


57 


180,436 


4,640,181 


143,803 


4,140,070 


383,375 


36,633 


500,111 


39,153 


58 


79,116 


4,271,579 


64,898 


3,957,456 


277,174 


14,218 


314,123 


32,633 


59 


397,571 


4,520,655 


344,863 


4,231,180 


1,392,376 


52,708 


289,475 


65,145 


60 


7,549 


347,536 


6,121 


278,146 


45,927 


1,428 


69,390 


4,783 


61 


5,799 


90,877 


5,294 


86,373 


39,029 


505 


4,504 


3,000 


62 


126,213 


1,188,617 


118,603 


1,170,754 


535,278 


7,610 


17,863 


4,329 


63 


231,339 


2,542,209 


190,469 


2,353,335 


644,715 


40,870 


188,874 


48,550 


54 


26,671 


351,416 


24,376 


342,572 


127,427 


2,295 


8,844 


4,483 


65 


1,578,709 


15,246,282 


1,405,362 


15,435,199 


6,098,327 


173,347 


311,083 


223,444 


66 


113,660 


938,390 


81,333 


720,515 


144,813 


32,327 


217,875 


46,725 


67 


365,435 


2,847,397 


338,387 


2,726,637 


780,629 


27,043 


120,760 


20, 505 


68 


57,668 


892,168 


52,802 


843,031 


146,435 


4,866 


44,137 


5,307 


69 


20,553 


154,405 


15,209 


137,221 


38,253 


5,344 


17,184 


4,341 


70 


186,554 


927,310 


178,942 


901,156 


367,983 


7,612 


26,154 


3,320 


71 


14,291 


411,867 


12,323 


396, 562 


90,523 


1,958 


15,305 


3,718 


72 


86,369 


461,647 


79,111 


443,667 


137,384 


7,258 


17,980 


3,819 


73 


187,453 


1,762,042 


168,800 


1,722,495 


553,008 


18,658 


39,547 


16,846 


74 


9,813 


378,100 


8,730 


373,039 


45,213 


1,083 


5,011 


1,947 


75 


60,959 


385,462 


56,853 


333,587 


189,718 


4,106 


1,875 


1,516 


76 


116,686 


998,480 


103,217 


965,819 


328,077 


13,469 


32,561 


13,383 


77 


101,984 


1,312,139 


91,567 


1,232,119 


235,171 


10,417 


80,020 


13,698 


78 


147,332 


982,527 


128,959 


915,016 


265,269 


18,373 


57,511 


10,090 


■/9 


78,829 


1,006,011 


57,641 


839,174 


163,579 


21,188 


166,337 


65,415 


80 


6,425 


133,412 


3,627 


83,973 


9,686 


2,793 


49,439 


8,740 


81 


72,404 


872,599 


54,014 


755,201 


158,893 


13,390 


117,398 


57,675 


82 


349,209 


5,364,317 


332,647 


5,313,449 


2,943,232 


16, 562 


50,858 


14,945 


83 


136,527 


3,098,717 


128,265 


3,081,907 


1,817,604 


8,262 


16,810 


9,914 


84 


72,764 


1,327,036 


71,099 


1,323,964 


701,019 


1,665 


3,072 


1,315 


85 


139,918 


938,564 


133,283 


907,578 


424,609 


6,635 


30,986 


3,716 


36 


100,499 


1,079,695 


92,951 


1,067,365 


611,508 


7,548 


12,330 


7,470 


37 


50,906 


139,901 


44,419 


127,631 


65,481 


6,487 


12,220 


5,746 


88 


34,656 


531,177 


29,722 


497,656 


175,379 


4,934 


33,521 


11,280 


39 


48,741 


282,686 


38,936 


273,092 


145,258 


9,805 


9,594 


9,724 


90 


43,045 


273,150 


35,139 


248,291 


80,108 


7,006 


24, 8« 


14 , 828 


91 



All industrial groups 

Agriculture, forestry, and fishery, total 

Farms 

Agricultural services, hunting, and trapping 

Forestry 

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 

Manufacturing, total 

Beverages 

Food and kindred products 

Textile-mill products 

i^parel and products made from fabrics 

Lumber and wood products, except furniture 

Furniture and fixtures 

Printing, publishing, and allied industries 

Chemicals and allied products 

Leather and leather products 

Stone, clay, and glass products 



Prijnary metal industries 

Fabricated metal products, except machinery and transportation 
equipment . 

Machinery-, except transportation equipment and electrical 

Electrical machinery and equipment 

Transportation equipment 

Other manufacturing industries 

Transportation, conmiunication, and other public utilities, total. 

Trucking and warehousing 

Other transportation 

Communication and other public utilities 

Trade, total 

Wholesale, total 

Food 

Farm products (raw materials) 

Other wholesalers; commission merchants 

Retail , total 

Food 

General merchandise 

Apparel and accessories 

Furniture and housefurnishings 

Automotive dealers 



Gasoline service stations 

Drug stores 

Eating and drinking places. — 
Lumber and building materials. 
Hardware and farm equipment... 



Liquor stores 

Antique stores and secondhand stores.... 

Book and stationery stores 

Sporting goods stores and bicycle shops. 
Florists 



Jewelry stores 

Newsdealers and newsstands. 

Other retail trade 

Trade not allocable 



Finance, insurance, real estate, total 

Security and commodity-exchange brokers and dealers 

Other 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 

Other business services 



Automobile repair services and garages 

Other repair services 

Amusements, total ^ . 

Motion picture theaters 

Other amusements and recreational services.. 

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 

Other serv ices 

Business not allocable 



See text for "Description of Sample and Limitations of Data" and "Sole Proprietorships" for classifications and items. 



58 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



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INDIVIDUAL INCOME TAX RETURNS FOR 1955 



59 



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^ >0 Aj \0 t^ 
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^ TO nO C^ 



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nO TO O O O 
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-^ ^o c- o o 
m TO m »o AJ 



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60 



INDIVIDUAL INCOME TAX RETURNS FOR 1955 



Tible 18.— SOLE PBOPBETORSKIPS BY STATES AND TERRITORIES 



54 



States and Territories 



Alabama .... 

Alaska 

Arizona — . 
Arkansas . . . 
California. 



Colorado 

Connecticut 

Delaware 

District of Columbia. 
Florida^ 



Georgia . . 
Hawaii . . . 
Idaho. . . . 
Illinois . 
Indiana.. 



Iowa 

Kansas 

Kentucky . . 
Louisiana . 
Uaine 



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 

Puerto Rico^ and Virgin Islands . 



Rhode Island . . . 
South Carolina. 
South Dakota . . . 

Tennessee 

Texas 



Utah 

Vermont 

Virginia 

Washington. . . . 
West Virginia . 



Wisconsin 
Wyoming 



United States citizens with foreign addresses*. 



Number of 
businesses 



(1) 



Total. 



92,301 

7,529 

37,17i 

99,706 

569,238 

95,081 
78,992 
14,387 
6,64.4 
170,535 

135,168 

24,139 

63,699 

471,649 

276,547 

350,236 
192,679 
167,635 
90,476 
47,539 

85,326 
183,656 
318,205 
251,500 

71,420 

276,857 
57,353 

191,619 
10, 166 
27,092 

202,533 
37,727 
594,223 
193,898 
106,281 

415,547 
166,454 
110, 589 
375,711 
(') 

33,280 
75,859 
93,910 
156,387 
460,488 

46,391 
31,835 
141,797 
139,821 
58,762 

261,631 

27,150 
179 



Total 
receipts 

(Thousartd 
dollars) 



(2) 



,195,003 



1,642,383 
101,474 
1,055,058 
1,288,303 
13,683,332 

1,448,470 

1,642,867 

271,174 

230,482 

3,405,350 

2,547,650 

361,813 

718,712 

8,999,621 

3,589,207 

3,941,005 
2,268,461 
2,065,225 
1,715,250 
715,228 

1,652,114 
3,759,402 
5,733,716 
3,057,261 
1,002,639 

3,070,996 
731,316 

2,580,200 
240,390 
435,063 

4,138,708 
1,103,630 
12,014,412 
2,509,049 
807,025 

6,759,459 
2,297,607 
1,582,265 
8,306,092 

(') 

565,417 
1,087,883 

832,175 
2,617,484 
8,559,631 

686, 171 

480,943 

2,228,426 

2,744,207 

811,240 

3,479,653 

353,032 

1,673 



Net profit 



(3) 



137,920,783 



185,604 

11,289 

119,461 

158,092 

1,918,267 

230,198 

291,823 

39,373 

49,376 

457,232 

294,357 

63,981 

115,546 

1,337,803 

589,587 

611,555 
359,314 
309,984 
239,807 
90,183 

254,916 
578,916 
871,092 
488,772 
126,701 

497,402 
149,559 
327,013 
30,292 
56,975 

659,687 
39,370 
1,871,648 
359,222 
145, 190 

1,161,586 
282,186 
241,269 

1,106,791 
( = ) 

81,889 
129,470 
153,374 
254,872 
1,024,522 

94,838 
52,028 
297,383 
400,486 
132,290 

501,487 

50,768 

510 



( Thouaand 
dollar 9} 



(4) 



19,945,438 



27,830 

4,506 

18,784 

26,674 

222,328 

46,589 
14,180 
6,149 
6,196 
59,308 

64,006 
9,772 
28,053 
10;,159 
44,140 

89,749 
62,245 
18,861 
33,553 
7,252 

18,756 
40,464 
79,071 
40,362 
19,827 

69,995 
12,948 
57,952 
7,228 
6,141 

43,560 
11,125 
159,393 
42,005 
17,621 

86,023 
65,567 
52,106 
87,714 
(') 

23,780 
27,398 
16,006 
46,441 
279,879 

17,239 

7,600 

45,525 

48,361 

11,012 

37,120 

15,860 

350 



Businesses with net profit 



Number of 
businesses 



(5) 



2,388,771 



71,194 

4,632 

29,508 

79,913 

438,889 

71,724 
68,279 
11,686 
5,394 
138,834 

101,148 
19,915 
45,408 
393,195 
230,997 

271,864 
152,128 
147,231 
71,183 
39,766 

70,608 
160,088 
246,492 
213,266 

55,867 

213,153 
47,553 

146,719 

6,599 

21,620 

177,029 
27,046 
507,263 
161,865 
94,849 

333,577 
119,833 

77,030 
321,599 

(') 

29,276 
55,950 
76, 320 
118,463 
338,294 

34,679 
24,608 
115,416 
107,716 
49,286 

216,784 
18,126 

87 



Total 
receipts 
( Thousand 
dotlnrsl 



(6) 



6,579,952 



1,458,795 

67,467 

822,183 

1,113,707 

12,357,350 

1,255,054 

1,550,795 

257,944 

224,982 

3,089,606 

2,218,470 

332,789 

607,148 

8,473,221 

3,309,670 

3,457,149 
1,933,972 
1,828,288 
1,551,034 
658,268 

1,538,454 
3,436,276 
5,092,376 
2,808,344 
821,832 

2,677,561 
685,299 

2,183,435 
206,461 
398,568 

3,932,275 
1,045,257 
11,172,811 
2,305,200 
727, 595 

6,364,509 
2,037,075 
1,364,122 
7,598,450 
(') 

524,030 

962,564 

749,877 

2,180,489 

7,371,353 

623,127 

403,727 

1,995,218 

2,501,038 

733,666 

3,217,314 

300,704 

1,545 



Net profit 
( Thoussrd 



124,528,873 



!7) 



135,604 

11,289 

119,461 

153,092 

1,918,267 

230,193 
291,823 
39,373 
49,376 
457,232 

294,357 

63,931 

115,546 

1,337,303 

589,587 

611,555 
359,314 
309,984 
239,807 
90,183 

254,916 
578,916 
871,092 
488,772 
126,701 

497,402 

149,559 

327,013 

30,292 

56,975 

659,687 
89,370 
1,871,648 
359,222 
145, 190 

1,161,586 
282,186 
241,269 

^.,106,791 

81,889 
129,470 
153,374 
254,872 
1,024,522 

94,838 
52,028 
297,333 
400,486 
132,290 

501,487 

50,768 

510 



19,945,438 



See text for "Explanation of Classification and Terms" and "Description of Sample and Limitations of Data." 

^Includes Canal Zone. 

^Consists of returns filed by residents of Puerto Rico who were either: (1) Puerto Rican citizens employed by agencies of the United States Government, or 12) united states 
citizens who derived income from sources outside of Puerto Rico. 

^Sample variability is too large to warrant showing separately. However, the total contains data deleted for this reason. 

*Excludes returns filed by both citizens residing in contiguous areas of Canada and Mexico and those with ArnQT and Fleet Post Office addresses, 
district in which the taxpayer was employed or in which h.; normally resided. 



Such returns were filed in the 



HISTORICAL TABLES 
INDIVIDUAL RETURNS, 1946-1955 

Page 

19. Number of returns by major characteristics, adjusted gross 

income and deficit, and tax 62 

20. Returns with income tax — number, adjusted gross income, in- 

come tax, and average tax, by adjusted gross income classes. 63 

21. Sources of income by type 6<+ 

22. Selected sources of income by adjusted gross income classes.. 65 

23. Itemized deductions by type 67 

24-, Returns with adjusted gross income — number, adjusted gross 

income, and income tax, by States and Territories 68 



61 



62 



INDIVIDUAL INCOME TAX RETURNS FOR 1946-1955 



Table 19.— NUMBER OF RETURNS BY MVJOR CH\R\CTRRISTICS. ADJUSTED GROSS INCOME AND DEFICIT, AND TAX 



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^ 



Number 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 and wages 

Dividends^ 

Interest received^ 

Annuities and pensions 

Income from estates and trusts 



Business profit 

Partnership profit 

Net gain from sales of capital assets., 
Net gain from sales of other property., 

Rents and royalties net income , 

Other sources* , 



Losses: 

Business loss 

Partnership loss , 

Net loss from sales of capital assets.. 
Net loss from sales of other property. , 

Rents and royalties net loss , 

Net operating loss deduction^ , 

Loss from estates and trusts , 



Amount of adjusted gross income. 

Taxable returns^ 

Nontaxable returns 



Amount of adjusted gross deficit, total. 
Returns with only self-employment tEix. 
Nontaxable returns 



Amount of taxable income. 



Amount of tax liability, total. 
Income tax (after credits)... 
Sell-employment tax 




^Includes returns with no information, 19^6-52. 

^For the years 1954-55 and 19i6-50, a return was classified as taxable on the basis of income tax only. For 1951-53, a return was classified as taxable if the taxpayer paid 
either income or self -employment tax. 

■'Excludes returns. Forms 1040A or W-2, with this source of income which was reported as other income. 

*Not available for 1955. For prior years includes returns, Forms 1040A or W-2, showing wages not subject to income tax withholding, dividends, and interest, not exceeding $100 
per return, reported in one sum as other income. 

'Not available for 1955 nor prior to 1951. 



INDIVIDUAL INCOME TAX RETURNS FOR 1946-1955 



63 



Table 20— RETURNS WITH INCOME TAX— NUMBER, ADJUSTED GROSS INCOME, INCOME TAX, AND AVERAGE TAX, BV \DJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



NUMBER OF RETURNS 

{500 under $1 ,000 

J60O 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 $i,000 

$A,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 $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

ADJUSTED GROSS INCOME 

$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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or niore 

Total 

INCOME TAX LIABILITY (AFTER CREDITS) 

$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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

AVERAGE INCOME TAX PER TAXABLE RETURN 

$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 

$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 $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or laore 

Average income tax 



,437,846 
,483,242 
,447,663 
,961,513 

,318,528 
,529,308 
,619,205 
,328,468 

,517,076 

425,730 

210,172 

120,427 

190,589 

77,563 

12,902 

3,937 

4,009 

624 

263 



44,689,065 



1,292,988 
2,426,670 
2,431,232 
3,078,559 

3,452,029 
7,924,537 
7,545,254 
12,355,239 

1,215,4S2 
368,492 



161,897 
70,332 

11,617 

3,192 

3,234 

437 

201 



1,361,444 
2,632,034 
2,787,231 
3,335,910 

3,685,629 

8,202,537 
7,666,402 
12,490,576 

1,158,199 
348,741 

264,008 

150,981 
60,260 

L2,461 

2,692 
372 
145 



1,420,812 
2,760,133 
2,963,805 
3,568,839 

3,883,813 
8,552,203 
7,279,244 
10,609,222 

983,014 
324,088 

252,333 

152,900 
65,396 



3,195 
416 

148 



42,833,675 



1,610,092 
2,754,588 
3,115,581 
3,814,784 

4,178,241 
3,858,530 
6,949,135 
3,699,138 

831,819 
295,919 



149,837 
67,447 

12,045 

4,008 

3,905 

523 

171 



1,570,113 
2,663,366 
3,333,412 
4,132,168 

4,585,740 
8,668,606 
5,740,400 
6,114,699 

679,114 
256,019 



136,462 
62,689 

11,564 

3,948 

4,058 

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 



105,718 
46,130 

8,028 

2,723 

2,572 

379 

120 



35,628,295 



2,619,795 
3,628,233 
4,683,599 

4,914,112 
8,280,683 
4,880,174 
4,666,206 

599,545 
236,438 



114,526 
52,725 

9,619 

3,122 

2,975 

415 

149 



2,790,569 

4,178,487 
5,660,010 
6,439,111 

6,171,703 
8,695,846 
3,818,891 
2,337,585 

486,961 
201,300 

160,010 

89,158 

38,049 

6.353 

2,057 

2,018 

302 

114 



41,578,524 



3,153,212 

4,744,514 
5,928,686 
6,072,182 

5,310,256 
6,677,207 
2,757,50) 
2,331,853 

452,271 
192,540 
156,674 

88,918 
39,101 

6,373 

1,994 

1,997 

323 

94 



(Thoua^d doll»ra) 



1,200,421 
3,106,659 
4,265,817 
6,666,813 

9,157,665 
26,407,948 
34,208,187 

94,801,910 

17,908,955 
7,295,826 
4,680,576 
3,284,321 
7,138,272 
5,149,111 

1,542,840 
674,131 

1,140,318 
414,815 
550,864 



229,595,449 



42,172 
216,479 
352,948 
551,714 

793,795 

2,381,762 

3,129,354 

10,614,024 

2,692,340 
1,308,272 
961,080 
745,939 
1,962,136 
1,852,467 

653,397 
305,830 
549,179 
209,848 
290,986 



29,613,722 



1,078,798 
3,047,987 
4,237,823 
6,922,726 

9,505,225 
27,812,489 
33,828,835 
31,237,475 

14,390,558 
6,316,307 

• 7,018,963 
6,067,727 
4,651,794 

1,389,769 
546,951 
915,760 
293,111 
406,532 



37,648 
213,519 
344,635 
575,130 

817,347 
2,467,295 
3,049,831 
9,210,378 

2,185,166 
1,145,589 



1,683,981 

1,708,710 

614,555 
257,014 
455,363 
154,785 
222 , 374 



26,665,753 



1,146,237 
3,299,462 
4,365,679 
7,493,336 

10,156,359 
23,746,397 
34,370,599 
31,752,818 

13,713,699 
5,983,194 



5,682,111 
3,994,325 



753,081 
252,379 
275,263 



210,483,602 



46,165 
255,864 
449,372 
695,210 

988,259 
2,871,975 
3,545,531 
10,443,227 

2,358,268 

1,233,330 

1,566,556 

1,786,009 
1,645,090 

812,499 

414,246 
149,012 
169,496 



29,430,659 



1,191,714 
3,463,102 
5,176,733 
8,030,291 

10,717,097 
29,930,509 
32,575,069 
68,763,095 

11,677,403 
5,561,110 

6,084,077 

5,757,127 
4,340,235 

1,863,390 

891,963 
278,310 
289,224 



196,590,999 



46,964 
271,039 
477,751 
748,512 

1,022,509 
2,941,669 
3,323,844 
8,849,348 

2,024,375 
1,158,592 



1.830,556 
1,811,292 

934.389 

495,364 
164,964 
180,196 



27,302,331 



1,354,605 
3,452,761 
5,446,167 
3,578,144 

11,530,006 
30,946,234 
31,016,829 
55,838,698 

9,923,727 
5,078,155 

6,003,939 

5,651,016 
4,500,312 

1,440,965 
687,244 

1,100,454 
349,694 

344,640 



183,243,590 



50,542 
241,320 
461,740 
721,975 

998,321 
2,723,262 
2,919,633 
6,607,556 

1,594,410 
978,921 

1,387,758 

1,677,416 
1,778,160 

687,725 
356,130 
612,801 
211,452 
213,653 



24,227,780 



1,310,810 
3,331,544 
5,313,935 
9,290,893 

12,652,390 
30,154,986 
25,557,691 
39,046,068 

8,148,940 
4,396,990 



5,144,080 
4,192,517 

1,386,519 

676,791 

1,141,235 

419,462 
433,407 



158,545,122 



40,337 
197,079 
413,125 
647,870 

390,984 
2,177,241 
2,043,783 
3,983,693 

1,157,379 

757,996 



1,382,086 
1,517,006 

613,196 
328,914 
602,558 
239,881 
260,550 



1,289.971 
3,474,249 
5,925,589 
9,926,073 

13,034,856 
28,027,897 
21,029,837 
30,970,696 

6,971,330 

3,783,153 

4,376,718 

3,976,070 
3,074,224 

961,006 
466,140 
713,256 
254,332 
255,509 



138,566,406 



33,437 
191,102 
394,473 
650,080 

875,700 
1,919,402 
1,609,178 
3,039,306 

951,897 
625,709 



1,022,535 
1,062,365 

407,379 
216,042 
369,969 
143,465 
146,459 



14,538,141 



3.347,031 
6,347,058 
10,528,563 

13,535,912 

28,714,750 
21,709,135 
29,813,294 

7,200,668 
4,054,251 



4,313,111 
3,516,082 

1,153,456 
534,345 
836,639 
274,704 
253,072 



187,415 
435,023 
704,573 

914,648 
1,990,235 
1,687,046 
2,960,914 

1,002,044 
634,138 
945,484 

1,136,288 
1,247,160 

503,298 
256,026 
441,954 
155,866 
151,715 



15,441,529 



2,152,141 

5,295,621 
9,974,180 
14,507,256 

16,951,476 
29,914,610 
16,917,330 
13,433,619 

5,870,665 
3,455,452 

3,347,922 

3,351,904 
2,525,752 

759,938 
352,644 
574,611 
201,311 
214,941 



135,301,876 



99,608 

387,787 

844,726 

1,291,807 

1,510,628 
2,767,106 
1,761,421 
2,550,665 

1,172,335 
850,451 

1,167,726 

1,277,688 
1,186,450 

411,090 
201,923 
340,304 
122,749 
131.263 



13,076,281 



6,021,539 
10,435,174 
13,659,329 

14,545,694 
22,924,649 
12,205,197 
15,288,504 

5,460,356 
3,306,371 

3,769,976 

3,347,687 
2,593,410 

761,223 
340,333 
563,822 

216,896 
134,145 



118,050,027 



432,817 

848,468 

1,142,625 

1,227,337 
2,099,586 
1,277,523 
2,160,367 

1,105,837 
824,524 

1,160,281 

1,291,755 
1,223,315 

410,973 
192,264 
327,245 
127,671 
110,117 



16,075,913 



29 
87 
144 
136 

239 

632 

823 

4,493 

1,775 
3,073 
4,573 
6,194 
10,295 
23,883 

50,643 
77,681 
136,937 
336,296 
1,106,410 



663 



142 
137 

237 
311 

404 
745 

1,798 
3,109 



10,402 
24,295 

52,901 
80,518 
140,805 
354,199 
1,106,333 



625 



161 

208 

263 
350 
462 
836 

2,036 
3,537 



11,829 
27,300 



153,880 
400,570 
,163,938 



33 

93 

161 

210 

263 
344 
457 
334 

2,059 
3,575 

6,026 

11,972 
27,697 



155,200 

396,548 

1,217,541 



148 
189 

239 
308 
420 
760 

1,917 
3,308 



11,195 
26,364 

57,096 

88,355 

156,927 

404,306 

1,249,433 



582 



124 
157 

194 
251 
356 
651 
1,704 
2,961 

5,017 

10,128 
24,199 

53,026 

83,312 

143,486 

335,042 

,189,726 



481 



117 
147 

184 
238 
340 
628 

1,637 
2,839 

4,779 

9,672 
23,030 

50.745 
79,340 
143,845 
391,728 
1,220,492 



408 



72 
120 
150 

186 
240 
346 
635 

1,671 
2,894 



9,922 
23,654 

52,323 

82,007 

148.556 

375,581 

1,018,221 



424 



93 
149 

201 

245 
318 
461 
899 

2,408 
4,225 



14,331 
31,182 

64,703 

98,166 

168,832 

406,454 

1,151,430 



435 



91 
143 
183 

231 
314 
463 
927 

2,445 
4,282 

7,406 

14,527 
21,286 

64,487 
96,421 
163,363 
395,266 

1,171,457 



424 



64 



INDIVIDUAL INCOME TAX RETURNS FOR 1946-1955 



Table 21— SOURCES OF INCOME BV TYPE 



Sources of income 



Business profit 

Partnership profit 

Net gain from sales of capital assets. 
Net gain from sales of other property. 

Rents and royalties net income 

Other sources 



Total 

Losses: 

Business loss 

Partnership loss 

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

Rents and royalties net loss 

Net operating loss deduction^ 

Loss from estates and trusts 



Total 

Adjusted gross deficit. 



(Thousand dol lart) 



Returns with adjusted gross income: 
Positive income: 

Salaries and wages^ 

Dividends'^ 

Interest received^ 

Annuities and pensions 

Income from estates and trusts 

Business profit 

Partnership profit 

Net gain from sales of capital assets. 
Net gain from sales of other property. 

Rents and royalties net income 

Other sources* 

Total 

Losses: 

Business loss 

Partnership loss 

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

Rents and royalties net loss 

Net operating loss deduction' 

Loss from estates and trusts 

Total 

Adjusted gross Income 



Returns with no adjusted gross income: 
Positive income: 

Salaries and wages 

Dividends 

Interest received 

Annuities and pensions 

Income from estates and trusts 



200,580,472 

7,819,9i9 

2,555,609 

869,562 

565,036 

20,566,259 

9,530,872 

5,024,200 

93,616 

3,660,430 

792,714 



252,058,719 



1,297,251 
330,305 
357,641 
121,497 
509,487 

13,360 



131,633 

30,954 

28,000 

2,072 

578 

30,954 
22,572 
102,150 

3,134 
36,839 

5,018 



393,914 



869,969 
199,192 

17,572 
97,067 
101,810 

7,163 



1,292,773 



185,794,926 

7,030,900 

2,349,915 

799,292 

683,434 

19,218,571 
8,973,893 
3,614,012 

104,930 
3,497,917 

679,067 



232,746,855 



1,293,519 
259,724 
362,625 
129,023 
401,740 
58,829 
5,540 



2,511,000 



157,697 
16,966 
20,315 
6,777 

16,041 
30,150 
117,850 
2,881 
38,375 
11,624 



420,382 



,015,290 
218,518 
16,821 
70,035 
27,802 
86,136 
(') 



1,434,862 



187,607,862 

5,804,993 

2,021,869 

670,329 

1,686,754 

18,646,959 

8,784,424 

2,473,486 

60,359 

3,605,573 

889,025 



232,251,633 



1,073,477 
266,799 
437,849 
111,682 
457,509 
40,391 



229,863,409 



126,058 
23,286 
20,780 

(') 
4,722 

30,740 
18,476 
65,040 
2,526 
53,693 
19,731 



365,487 



940,584 
248,916 
24,838 
70,954 
73,894 
161,411 



1,155,153 



174,193,394 

5,834,215 

1,822,337 

531,672 

1,700,139 

18,180,679 
8,799,142 
2,761,088 

102,826 
3,432,513 

794,878 



218,202,883 



1,009,459 
241,285 
348,557 

89,145 
383,212 

43,724 



2,115,382 



216,087,449 



145,638 

25,409 

24,562 

2,139 

11,096 

14,314 
34,655 
74,777 
13,770 
56,583 
6,958 



409,902 



873,919 
150,234 
16,905 
50,624 
24,892 
90,865 



797,541 



160,336,699 

6,030,895 

1,684,015 

499,306 

1,739,064 

18,131,463 
8,852,180 
3,185,644 
83,761 
3,299,948 
1,199,951 



205,042,926 



939,922 
231,766 
268,302 
126,056 
342,834 
36,511 



1,945,891 



203,097,033 



144,998 
25,120 
13,200 
503 
22,351 

31,078 
13,865 
96,777 

5,142 
53,415 

8,598 



425,057 



756,566 
227,316 

16,373 
78,267 
38,322 
68,668 



760,548 



138,956,127 

6,130,906 

1,582,898 

429,767 

1,589,754 

16,846,649 
8,554,469 
3,181,051 
101,494 
3,183,655 
1,008,812 



181,665,582 



340,420 
223,547 
313,336 
132,306 
280,930 



179,874,478 



116,993 
26,793 
12,706 
2,048 
10,318 

16,785 
21,038 
77,520 
1,694 
40,797 
10,262 



336,959 



753,250 
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 

15,513,095 
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 



1,582,868 



84,195 
28,021 

16,275 
1,439 
8,066 

16,451 
17,638 
69,051 

5,602 
35,417 

9,965 



292,130 



763,734 
189,353 
19,501 

72,716 
46,104 



1,091,408 



799,280 



125,814,826 

4,939,627 

1,279,044 

293,103 

1,307,280 

18,029,409 
3,043,862 
2,455,675 

106,571 
2,572,772 

743,276 



165,590,445 



646,141 
166,030 
285,844 
82,481 
236,092 



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 
L2,725 
66,844 
26 . 599 



657,847 



114,736,671 

4,278,371 

1,115,258 

226,330 

1,227,232 

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 
225,940 



150,295,275 



57,075 

16,819 

10,156 

502 

3,399 

10,078 
16,797 
42,195 

4,013 
26,579 

4,332 



201,946 



519,812 

143,121 

18,231 

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 



134,330,006 



29,585 

3,270 

2,843 

325 

1,529 

7,005 
2,558 
22,344 
1,295 
8,668 
1,997 



81,919 



248,514 

29,254 

16,974 

25,131 

9,251 



329,124 



247,206 



^Excludes wages of less than $100 per return from which no income tax was withheld, reported on Forms 1040A or W-2 as other income. 

^Excludes dividends reported on Forms 1040A or W-2, and for 1945-53 dividends received through partnerships and fiduciaries. 

^Excludes interest of less than $100 per return reported on Forms 1040A or W-2. 

^Includes wages not subject to income tax withholding, dividends, end interest, not exceeding $100 per return, reported in one sum as other income on Forms 1040A or W-2. 

'Not available for 1955 nor prior to 1951. 

'"Sample variability is too large to warrant showing separately. However, the grand total contains data deleted for this reason. 



INDIVIDUAL INCOME TAX RETURNS FOR 1946-1955 



65 



Table 22.— SELECTED SOURCES OF INCOME BV ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



SALARIES, WAGES, COIMISSIONS' 

ietums 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 $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 $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

[Returns with no adjusted gross income.. 
Grand total 



DIVIDENDS' 

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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Returns with no adjusted gross income 
Grand total 



INTEREST RECEIVED' 

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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

ReturriS with no adjusted gross income 

Grand total 

See footnotes at end of table. 



200,580,472 
131,633 



200,712,105 



(Thousand dolla 



1,074,269 
1,970,417 
4,378,953 
5,688,277 
7,603,711 

10,165,026 
27,079,405 
32,788,655 
85,563,600 

12,313,204 
3,655,396 
1,947,202 
1,285,890 
2,628,218 
1,680,933 

407,839 

142,553 

167,679 

31,409 

7,836 



13,273 
35,254 
73,884 
86,559 
95,903 

109,095 
219,896 
225,344 
986,005 

745,815 
560,954 
447,336 
382,213 
1,022,511 
1,128,788 

503,036 
239,560 
471,294 
187,071 
286,158 



7,819,949 
30,954 



7,850,903 



29,683 
49,508 
97,353 
110,399 
99,520 

104,748 
174,864 
196,226 
622,810 

282,214 
167,421 
114,601 
86,428 
195,793 
135,470 

37,487 

15,302 

23,153 

6,483 

6,146 



1,137,682 
1,953,083 
4,433,881 
5,873,995 
8,119,186 

10,641,552 
28,790,162 
32,468,575 
72,550,811 

9,319,192 
3,083,117 

2,933,567 

2,270,315 
1,553,470 

375,500 
120,346 
142,322 

17,062 
6,108 



185,794,926 



10,178 
36,901 
65,505 
95,448 
93,973 

94,609 
200,461 
243,493 
946,788 

721,459 
520,773 

780,502 

868,526 
1,008,076 

420,263 
200,724 
376,622 

143,601 
202,998 



7,030,900 
16,966 



7,047,866 



2,555,609 
28,000 



2,583,609 



21,955 

53,966 

94,934 

107,508 

106,019 

92,588 
176,014 
186,123 
544,444 

254,104 
149,775 

176,403 

173,144 
128,428 

38,203 

13,916 

21,099 

5,441 

5,851 



1,208,770 
1,974,738 
4,587,925 
6,267,596 
8,470,037 

10,956,687 
29,243,923 
32,721,872 
73,196,798 

9,062,659 
2,970,569 

2,714,536 

2,272,934 
1,383,787 



124,054 
16,289 
4,193 



187,607,862 



187,733,920 



16,520 
45,296 
91,647 
104,656 
103,491 

109,970 
194,240 
202,211 
923,150 

603,683 
429,588 



719,058 
730,003 



441,507 

259,377 
98,413 
118,724 



5,804,993 
23,286 



5,828,279 



2,370,230 



21,171 
58,011 
89,031 
94,303 
85,395 

83,890 
167,893 
153,417 
463,900 

210,473 
127,417 

150,275 

143,019 
103,112 



18,497 
4,969 
4,948 



1,197,251 
1,964,031 
4,763,672 
6,761,372 
9,147,821 

11,757,228 
30,554,952 
31,342,772 
60,361,693 

7,172,156 
2,590,932 



2,102,804 
1,415,540 



463,227 

140,748 
17,596 
4,439 



174,193,394 



174,339,032 



18,236 
42,567 
63,815 
89,248 
90,694 

101,725 
196,131 
199,570 
845,370 

592,188 

417,070 

593,180 

729,432 
802,253 



502,339 

312,377 
100,881 
U2,139 



5,834,215 

25,409 



2,021,369 



19,615 
48,018 
81,132 
84,774 
82,537 

75,986 
123,429 
133,933 

397,137 

184,467 
116,168 
147,089 

137,266 
105,398 



21,114 
3,994 
4,897 



1,146,950 
2,154,234 
4,765,216 
7,062,581 
9,758,258 

12,474,191 
31,270,695 
29,561,094 
47,621,929 

5,626,778 
2,303,530 

2,4i3,317 

2,020,299 
1,421,555 

: 372,495 

1 139,334 

160,592 

24,074 
4,077 



160,336,699 



160,481,69: 



11,126 
39,969 
71,780 
88,011 
95,036 

102,454 
199,416 
229,364 
853,185 

551,141 
404,406 

604,679 

735,213 
841,279 

359,342 
199,297 
3&4,894 

130,601 
149,702 



6,030,895 
25,120 



6,056,015 



1,822,337 
24,562 



17,963 
45,531 
71,327 
76,550 
74,709 

71,350 
131,610 
128,569 
358,724 

165,038 
102,492 



129,189 
105,539 

31,971 

14,334 

20,710 

5,124 

5,358 



1,093,015 
2,247,748 
5,003,951 
7,866,925 
10,880,063 

13,996,835 
30,717,185 
23,861,823 
31,515,233 

4,175,514 
1,855,309 



1,768,317 
1,256,908 

330,615 

133,105 

164,345 

27,827 

7,693 



138,956,127 
116,998 



139,073,125 



13,255 
44,003 
33,102 
88,256 
93,956 

101,619 
207,767 
227,541 
780,146 

525,708 
398,190 



758,936 
866,875 

386,392 

205,692 
408,322 
153,822 
179,203 



6,130,906 
26,793 



1,684,015 
18,200 



1,702,215 



19,571 
44,154 
74,529 
77,866 
68,066 

66,922 
119,396 
126,364 
318,921 

145,219 
92,049 

122,404 

126,715 
93,683 

31,302 
14,514 

23,040 
7,035 
6,148 



1,114,198 
2,288,944 
5,357,515 
8,253,360 
11,740,607 

14,578,344 
28,413,731 
19,170,123 
23,996,697 

3,593,899 
1,663,462 

1,742,438 

1,438,033 
964,043 

248,736 
98,689 

112,328 

18,066 

5,729 



124,798,953 



124,883,148 



16,387 
55,742 
90,554 
103,496 
128,090 

119,276 

261,941 
226,052 
732,138 

446,940 
334,989 

435,815 

591,314 
671,926 

282,804 
156,844 
289,075 
110,883 
108,943 



5,218,206 
23,021 



1,582,893 
12,706 



1,595,604 



16,964 
53,510 
83,989 
91,703 
79,073 

71,703 
135,397 
127,540 
303,637 

123,606 
81,961 

100,995 

99,397 
78,621 

25,386 
11,679 

15,870 
5,106 
5,415 



826,510 
2,635,294 



5,115,343 

8,689,482 

12,295,300 

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

3,408,527 
1,656,210 



1,487,639 
1,036,658 

281,642 

110,022 

114,397 

18,247 

7,033 



125,814,826 



66,576 



125,881,402 



9,967 
52,192 



77,767 
85,121 
90,302 

86,675 

183,714 
187,515 
643,704 

428,719 
322,247 

470,908 

601,495 
697,785 

315,007 
169,879 
300,382 
102,760 
112,999 



4,939,627 
31,273 



1,037,879 
3,276,875 



6,503,166 
11,080,052 
15,017,923 

16,744,993 
27,869,823 
14,498,899 
11,454,941 

2,433,846 
1,335,786 

1,380,574 

1,089,868 
695,377 

169,356 

62,296 

68,106 

3,772 

3,140 



114,736,671 



114,803,747 



13,837 
61,798 



92,637 
96,006 
105,857 

105,762 
207,702 
175,112 
615,424 

403,488 
307,659 

421,074 

479,275 
510,842 

202,748 
117,895 
199,684 

77,499 
84,071 



4,970,900 



1,511,555 
16,275 



1,527,830 



11,179 
49,095 



65,681 
59,229 
60,162 

53,935 
112,523 

95,717 
244,735 

113,620 
76,060 



94,149 
78,294 

25,220 

12,301 

17,353 

5,493 

6,215 



1,279,044 
14,406 



1,293,450 



4,278,371 
16,819 



4,295,190 



13,041 
53,587 



63,533 
64,019 
62,898 

60,552 
99,829 
72,382 

201,061 

100,902 
66,414 

76,771 

73,091 
58,062 

17,709 
8,477 

12,658 
4,107 
6,161 



1,115,258 
10,156 



1,164,941 
3,788,859 



7,629,391 
11,999,384 
14,674,070 

14,458,092 

20,707,182 

9,793,982 

8,667,136 

2,057,229 
1,131,172 

1,210,667 

955,150 
630,800 

148,021 
53,200 
61,620 
10,648 
2,031 



99,144,074 
29,535 



99,173,659 



3,535 

59,667 



81,931 
89,860 
95,006 

103,472 
178,881 
174,753 
545,315 

352,637 
257,882 

356,406 

398,093 
420,466 

163,684 
84,603 

162,371 
72,273 
59,255 



3,670,537 
3,270 



3,673,857 



8,818 
44,087 



55,947 
59,111 
59,121 

57,108 
97,259 
66,734 
188,060 

96,714 
64,469 



73,277 
60,868 

19,906 
8,089 

12,709 
6,420 
6,041 



1,064,219 

2,843 

1,067,062 



66 



INDIVIDUAL INCOME TAX RETURNS FOR 1946-1955 



Table 22.— SELKCT^.D SOURCES OF INCOME BY \DJUSTED GROSS INCOME CUSSES — Contlnuod 



Adjusted gross income classes 



BUSINESS PROFIT 

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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Returns with no adjusted gross income. 
Grand total 



PARTNERSHIP PROFIT 

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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Returns with no adjusted gross income. 
Grand total 



RENTS AND ROYALTIES NET INCOffi 

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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $150,000 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Total 

Returns with no adjusted gross income... 
Grand total 



(Thauaand dollars) 



148,721 
363,410 
740,022 
907,243 
1,033,484 

1,020,601 
2,001,591 
1,801,998 
4,817,069 

2,439,150 
1,489,921 
1,095,738 

637,976 
1,278,793 

594,886 

87,752 
26,552 
22,151 
4,548 
4,653 



20,566,259 

30,964 



21,249 
39,528 
75,846 
109,059 
154,644 

197,795 

475,302 

516,311 

2,017,557 

1,261,849 
900,070 
681,380 
525,325 

1,221,649 
864,953 

236,442 
35,299 

108,622 
21,633 
16,359 



9,530,872 
22,572 



49,025 
99,395 
193,780 
193,291 
160,259 

168,491 
248,886 
275,361 
856,754 

370,803 
213,825 
151,199 
115,945 
252,711 
179,863 

60,149 
22,093 
26,598 
11,563 
9,939 



140,399 
351,725 
727,315 
874,895 
982,191 

1,068,887 
2,030,897 
1,659,320 
4,587,587 

2,214,822 
1,326,095 

1,447,476 

1,103,839 
546,550 

97,073 
25,205 
25,587 
4,815 
3,393 



19,218,571 
16,041 



15,958 
42,612 
78,154 
109,592 

139,110 

195,356 

499,378 

524,379 

1,918,999 

1,188,504 
795,926 

1,106,191 

1,085,314 

845,397 

226, &19 

76,267 

97,570 

18,696 

9,141 



8,973,893 
30,150 



9,0Oi,043 



41,127 
104,290 
188,819 
187,277 
179,552 

159,779 
257,957 
279,387 
326,065 

331,573 
189,840 

243,355 

225,645 
168,164 

54,837 
16,968 
23,660 
7,544 
11,577 



122,992 
314,132 
669,833 
899,563 
990,469 

1,117,768 
2,161,646 
1,738,647 
4,437,881 

2,073,531 
1,244,381 

1,290,636 

965,832 
472,823 



28,707 
3,950 
3,622 



18,646,959 
30,740 



13,677,699 



28,178 
41,165 
122,912 
136,585 
191,775 

189,498 

488,679 

543,540 

1,907,899 

1,114,341 
786,303 



1,019,460 
754,121 



83,977 
7,504 
9,238 



,802,900 



45,824 
124,392 
222,799 
202,593 
177,305 

156,324 
326,313 
286,377 
825,030 

334,700 
207,280 

226,338 

218,637 
157,403 



22,779 
7,812 
7,638 



3,659,266 



105,506 
300,727 
672,572 
922,504 
995,599 

1,137,327 
1,994,450 
1,608,172 
4,087,451 

1,952,696 
1,207,256 



1,105,699 
563,419 



37,901 
8,703 
4,537 



18,180,679 
14,314 



19,096 
30,079 
99,112 
122,307 
167,412 

208,154 

481,853 

523,664 

1,897,693 

1,118,743 
794,807 

995,687 

1,078,931 
824,082 



94,503 
12,179 
6,737 



;, 799, 142 
34,656 



50,957 
126,348 
205,770 
130,549 
193,229 

164,104 
298,717 
309,033 
703,866 

305,642 
162,740 

220,726 

205,145 
165,823 



30,245 
9,747 
9,457 



56,583 



110,282 
295,733 
728,071 
963,095 
1,143,4U 

1,199,742 
2,137,886 
1,643,200 
3,345,706 

1,845,160 
1,111,531 

1,252,849 

1,030,518 
592,568 

120,383 

45,980 

49,098 

10,149 

5,593 



18,131,463 
31,078 



18,162,541 



16,706 
48,311 
96,867 
160,234 
200,335 

262,254 

588,258 

519,093 

1,737,359 

1,051,772 
705,792 



1,075,101 
360,375 

263,131 
L20,821 
130,461 
22,340 
11,971 



1,852,180 
18,865 



48,165 
122,690 
188,913 
184,474 
163,802 

178,832 
286,648 
269,209 
725,908 

275,666 
154,292 



201,880 
157,566 

49,728 
24,002 
38,128 
10,807 
5,835 



3,299,948 



114,250 

324,004 

760,470 

1,028,638 

1,112,835 

1,148,598 
1,987,815 
1,512,663 
3,433,953 

1,672,108 
980, 517 

1,124,333 

915,644 
518,650 

108,929 
45,033 
42,470 
10,005 
5,634 



16,846,649 
16,785 



21,497 
60,550 
141,159 
194,078 
258,331 

296,255 

590,004 

533,728 

1,671,464 

979,046 
655,394 



945,936 
790,534 

232,832 
104,599 
120,174 
20,875 
9,513 



,554,469 
21,038 



50,527 
123,492 
193,324 
191,576 
192,682 

168,665 
298,103 
274,183 
634,310 

266,130 
157,472 

191,722 

186,746 
143,211 

46,093 

20,212 

31,614 

8,065 

5,028 



3,224,452 



U2,904 

385,642 

875,216 

1,108,237 

1,177,748 

1,183,369 
1,873,273 
1,467,623 
3,208,032 

1,401,008 
803, 7U 

873,342 

646,875 
336,899 

62,852 

24,904 

27,131 

6,919 

7,352 



15,613,095 
16,451 



29,511 
78,898 
184,555 
247, 548 
239,089 

301,493 

631,215 

563,877 

1,605,933 

908,351 
588,432 
778,884 

772,636 
596,882 

158,266 
66,021 
69,628 
12,524 

5,795 



7,394,590 
17,638 



57,607 
141,386 
210,344 
196,083 
179,564 

175,012 
321,801 
271,163 
565,413 

239,904 
141,043 

164,552 

156,417 
115,131 

36,687 
18,466 
24,432 
6,563 
2,651 



3,024,215 



76,949 
431,734 



883,773 
1,191,803 
1,242,922 

1,286,909 
2,118,114 
1,676,585 
3,824,838 

1,752,694 
998,677 

1,065,369 

809,288 
471,907 

97,849 

39,342 

43,201 

7,665 

9,802 



18,029,409 
19,360 



8,618 
61,416 



116,436 
178,756 
217,559 

272,664 

502,040 

531,716 

1,596,027 

970,018 
676,680 

855,453 

871,434 
768,871 

212,467 

82,028 

97,443 

18,456 

5,732 



20,163 



30,184 
123,187 



153,703 
152,144 
146,120 

133,420 
264,848 
202,593 
480,429 

212,988 
135,127 

159,037 

152,596 
121,802 

41,248 
18,526 
28,793 
10,975 

5,050 



2,572,772 
26,650 



2,599,422 



95,729 
469,456 



927,023 
1,156,495 
1,297,021 

1,223,001 
2,056,996 
1,561,828 
3,553,866 

1,480,375 
790,126 



562,105 
294,896 

55,609 

18,237 

25,951 

6,767 

5,684 



16,370,491 
10,078 



16,380,569 



14,828 
75,237 



157,358 
246,248 
325,522 

363,194 

701,0U 

526,409 

1,651,083 

1,000,096 
678,497 

839,632 

788,330 
590,699 

U5,297 
52,200 
57,732 
13,859 

4,555 



8,231,785 
16,797 



8,248,532 



43,155 
127,450 



144,671 
147,834 
151,639 

142,594 
258,636 
178,584 
392,360 

176,005 
100,992 

113,786 

98,054 
75,248 

20,541 
7,725 

15,739 
4,042 
2,035 



2,201,090 
26,579 



^Excludes wages of less than $100 per return from which no Income tax was withheld, reported on Forms 1040A or W-2 as other income. 
*For 1946-52, this class includes nontaxable returns with income exceeding the class limit. 

'Excludes dividends reported on Forms 1040A or W-2, and for 1946-53 dividends received through partnerships and riduciaries. 
^Excludes interest of less than $100 per retui-n reported oi' Forms 1040A or W-2. 



INDIVIDUAL INCOME TAX RETURNS FOR 1946-1955 



67 



T«ble »3.— ITEMIZED DEDUCTIONS BV TYPE 



Itemized deductions 



fc-ith itemized deductions^ for: 
t paid 

lutions 

1 and dental expenses 

are 

from fire, storm, other casualty, or 

ieductions 

rjtal 

-i to returns with adjusted gross income, 



(Not 
available) 



(Thousand dollars) 



3,;01,i37 
4,076,630 
3,391,173 
2,971,172 
37,960 

444,245 

2,730,760 



2,735,359 
3,639,153 
3,552,448 
2,391,339 



392,644 
2,378,234 



2,221,353 
3,167,778 
3,114,739 
2,133,130 



367,517 
2,552,035 



17,403,227 15,589,177 13,556,552 11,356,378 9,913,693 



(Not 
available) 



1,494,928 
2,199,940 
2,258,009 
1,556,294 



306,572 
2,097,950 



1,224,0(X 
1,952,731 
2,029,550 
1,482,699 



227,596 

1,837,156 



1,000,439 
1,619,370 
1,878,080 
1,300,516 



241,569 
1,817,912 



913,922 
1,625,601 
1,969,641 
1,394,813 



250,426 
1,633,553 



738,364 
1,324,609 
1,638,151 
1,098,326 



178,096 
1,300,137 



See page 10 for the definition of returns with itemized deductions. 



68 



INDIVIDUAL INCOME TAX RETURNS FOR 1946-1955 



Table 24.— RETURNS WITH \DJUSTED GROSS INCOME— NUMBER, ADJUSTED GROSS INCOME. AND INCOME TAX, BY STATE.S AND TERRITORIES 



States and Territories 


1955 


1954 


1953 


1952 


1951 


1950 


1949 


1948 


1947 


1946 


NUMBER OF RETURNS 

Alabama 

Alaska 

Arizona 

Arkansas 


739,524 
47,185 
300,697 
415,988 
5,039,543 

552,922 
941,287 
146, 365 
342,596 
1,182,710 

962,294 

205,293 

207,584 

3,745,696 

1,552,459 

968,399 
751,806 
833,055 
753,639 
330,246 

1,142,863 
1,967,702 
2,726,998 

1,137,958 
377,712 

1,466,425 
239,700 
506,436 
95,964 
221,136 

2,182,689 

225,453 

6,393,653 

1,163,918 

206,016 

3,424,898 
690,467 
592,592 

4,134,583 
23,360 

329,620 
542,655 
229,308 
947,411 
2,643,005 

258,100 
132,868 
1,152,305 
956,097 
572,779 

1,355,804 
112,669 
29,451 


713,389 

279,907 

390,897 

4,733,521 

522,393 
919,793 
140,208 
346,729 
1,093,433 

836,430 

196,316 

199,676 

3,664,301 

1,523,312 

949, 313 
733,945 
797,181 
726,310 
337,301 

1,084,152 
1,946,708 
2,631,029 
1,109,306 
336,270 

1,443,093 

218,442 

497,166 

39,406 

215,993 

2,140,475 

211,376 

6,347,319 

1,102,039 

200,647 

3,213,821 
663,978 
578,796 

4,115,703 
21,325 

317,935 
518,343 
224,952 
908,671 
2,536,573 

247,331 
128,901 
1,105,919 
982,470 
568,245 

1,324,829 
108,252 


731,401 

269,193 

399,306 

4,640,312 

527,275 
932,475 
142,296 
358,314 
1,051,866 

920,035 

200,739 

200,197 

3,730,956 

1,532,879 

960,696 
744,285 
323,859 
745,183 
341,047 

1,220,253 
2,013,356 
2,706,164 
1,136,124 
345,964 

1,467,123 

221,685 

501,474 

84,721 

222,857 

2,191,420 

211,922 

6,510,765 

1,099,125 

201,670 

3,365,334 
674,504 
582,873 

4,261,351 

333,802 
525,683 
220,008 
928,575 
2,492,889 

248,910 
133,947 
1,100,376 
994,502 
607,584 

1,353,327 
111,093 


710,102 

263,008 

334,817 

4,598,269 

509,876 
903,371 
139,153 
397,855 
979,277 

884,181 

198,799 

204,223 

3,702,381 

1,560,771 

956,125 
735,424 
300,319 
706,734 
341,265 

1,240,093 
2,010,392 
2,550,756 
1,114,900 
331,533 

1,432,531 

219,313 

502,039 

32,155 

216,777 

2,117,199 

204,076 

6,435,701 

1,057,239 

211,000 

3,254,053 
552,377 
586,167 

4,217,689 

331,571 
514,312 
221,491 
873,469 
2,454,639 

249,544 
132,637 
1,082,020 
979,781 
610,803 

1,335,781 
106,711 


705,228 

235,389 

366,990 

4,290,151 

501,563 
896,247 
134,674 
371,578 
904,277 

844,144 

189,336 

199, 127 

3,711,052 

1,521,399 

953,011 
709,666 
781,023 
674,174 
328,614 

l,3tB,272 
1,965,876 
2,555,259 
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 
575,187 
574,454 

4,130,637 

335,221 
490,804 
222,991 
856,721 
2,374,600 

241,693 
131,591 
1,001,073 
953,480 
589,091 

1,319,702 
106,318 


534,960 

21A,002 

344,316 

4,078,066 

471,209 
870,345 
128,079 
373,762 
822,036 

770,732 

179,871 

191,116 

3,593,433 

1,464,200 

938,132 
669,904 
715,431 
637,844 
320,483 

1,162,059 
1,931,414 
2,477,041 
1,076,359 
291,822 

1,345,958 

208,597 

478,657 

65,544 

210, 103 

2,008,440 
179, 164 

6,123,930 
958,853 
198,629 

3,066,256 
606,613 
552,769 

4,060,469 

327,753 
452,555 
215,239 
804,601 
2,237,638 

225,356 

126,495 
956,580 
910,934 
599,684 

1,285,947 
101,191 


510,931 

203, 174 

326,192 

3,998,611 

459,267 
826,426 
120,793 
396,604 
770,284 

725,497 

182,303 

137,650 

3,619,255 

1,409,222 

954,663 
554,528 
679,542 
623,020 
322,300 

1,104,645 
1,902,361 
2,333,558 
1,064,193 
232,472 

1,353,024 

210,026 

475,954 

61,505 

201,451 

1,941,010 
175,757 

5,106,261 
906,710 
217,305 

2,977,078 
600,921 
541,639 

3,974,315 

321,008 
423,333 
214,937 
771,088 
2,124,368 

216,304 
127,061 
917,380 
905,292 
596,898 

1,267,743 
101,525 


616,539 

206,128 

304,152 

4,060,087 

440,969 
871,497 
122,255 
339,450 
749,657 

741,220 

182,227 

190,204 

3,690,962 

1,441,605 

923,294 
645,343 
713,550 
619,475 
336,902 

958,698 
1,947,809 
2,410,194 
1,055,112 

281, 508 

1,287,540 

210,143 

455,433 

63,581 

211,073 

1,993,758 
155,755 

6,203,398 
901,457 
193,521 

3,090,503 
577,105 
557,538 

4,073,136 

331,699 
424,012 
212,645 
769,354 
2,037,366 

221,326 
131,103 
905,559 
902,167 
618,189 

1,285,103 
99,279 


643,182 

215,893 

330,597 

4,536,857 

491,025 
924,812 
126,584 
431,551 
773,670 

762,366 

206,054 

208,128 

3,871,396 

1,489,451 

948,755 
677,835 
726,498 
663,422 
344,861 

960,602 
2,040,169 
2,707,237 
1,113,143 

293,530 

1,396,876 

213,085 

503,212 

72,909 

220,524 

2,061,056 
154,001 

6,537,319 
913,643 
201,455 

3,213,264 
625,253 
616,911 

4,193,136 

342,760 
454,974 
213,445 
795,462 
2,243,691 

232,765 
133,032 
913,801 
1,018,941 
611,357 

1,332,645 
96,535 


609,799 

201,375 

317,4(0 

4,382,029 

439,4«l 






904,25S 




122,107 


District of Columbia 


418,<«8 
721,9*3 




758,773 
191,218 




192,884 
3,711,882 




1,426,205 




916,945 


„ 


637,397 




670,579 


Louisiana 


639,996 
326,599 




918,281 
1,998,784 




2,444,609 
1,080,195 




288,942 




1,342,278 




203,050 




468,480 


Nevada 


71,079 
214,420 




2,028,646 




145,943 




6,343,055 




910,445 


North Dakota . . . ; 

Oklahoma 


138,034 

3,106,666 
593,569 
553,967 


Pennsylvania 


4,127,644 




339,076 
402,279 




196,414 
755,103 




2,111,121 
224,578 


Vermont 


131,297 
361,239 
997,732 




573,963 


V^oming 


1,279,962 
90,191 




58,251,893 


56,305,881 


57,422,765 


56,316,359 


55,041,635 


52,664,531 


51,499,609 


51,783,145 


54,809,740 


52,579,956 












(TTiouaand 


dol/nnj 








ADJUSTED QR0S5 INCCUE 

Alabama 

Alaska 

Arizona 

Arkansas ' 


2,679,330 

244,100 

1,263,300 

1,311,305 

25,132,639 

2,225,148 
4,625,939 
794,649 
1,555,827 
4,607,886 

3,519,978 

801,326 

729,642 

17,270,748 

6,592,920 

3,270,824 
2,739,766 
2,920,886 
3,025,241 
1,028,641 

4,928,627 
3,285,733 
13,401,902 
4,373,102 

1,204,171 

5,936,919 
897,301 

1,679,067 
455,553 
797,094 

10, 304, 398 
891,310 

30,427,648 

3,984,982 

575,222 


2,445,188 

1,133,078 

1,221,340 

22,023,493 

2,137,317 
4,330,913 
659,777 
1,474,713 
4,069,109 

3,149,890 

719,347 

750,695 

16,597,198 

6,103,459 

3,276,360 
2,748,186 
2,772,582 
2,300,016 
1,031,944 

4,531,032 
7,553,935 
12,194,265 
4,077,055 
1,076,513 

5,494,885 
840,262 

1,666,113 
410,893 
750,875 

9,626,661 

304,415 

23,9Cf7,625 

3,591,944 

552,491 


2,451,310 

1,065,139 

1,178,792 

20,861,528 

2,072,906 
4,275,815 
691,070 
1,488,832 
3,807,180 

3,080,357 

705,874 

676,761 

16,558,187 

6,309,457 

3,282,905 
2,687,459 
2,783,890 
2,731,283 
1,066,856 

4,828, 309 
7,809,602 
12,619,118 
4,010,779 
1,058,530 

5,639,955 
811,641 

1,703,596 
363,385 
760,947 

9,623,391 

805,671 

28,338,061 

3,503,692 

581,462 


2,287,810 

1,028,023 

1,064,449 

20,100,403 

1,924,615 
3,901,967 
652,433 
1,656,677 
3,447,667 

3,040,741 

662,698 

685,693 

15,797,279 

5,865,932 

3,098,004 
2,556,368 
2,625,929 
2,515,010 
1,036,442 

4,716,487 
7,494,638 
10,847,852 
3,911,346 
1,012,679 

5,181,397 
784,291 

1,636,387 
365,899 
663,649 

8,855,507 

792,097 

25,945,431 

3,358,545 

591,704 


2,247,438 

853,869 

1,075,003 

17,731,044 

1,800,684 
3,656,371 
603,774 
1,465,478 
3,063,460 

2,670,363 

653,248 

669,047 

15,291,223 

5,542,162 

3,057,144 
2,372,300 
2,339,552 
2,307,898 
924,022 

4,528,162 
6,882,364 
10,414,660 
3,608,219 
954,077 

4,889,219 
772,597 

1,643,425 
277,413 
657,231 

8,256,719 

696,934 

25,421,567 

3,150,374 

517,192 


1,835,199 

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 

4,316,972 

2,887,396 
2,075,564 
2,115,509 
2,079,747 
847,445 

3,817,212 
6,309,165 
9,204,619 
3,429,054 
820,155 

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 


1,634,742 

542,640 

859,742 

13,978,169 

1,454,309 
2,651,537 
443,332 
1,375,398 
2,263,498 

2,064,459 

540,858 

529,931 

12,510,305 

4,374,124 

2,735,521 
1,888,733 
1,829,511 
1,895,155 
781,219 

3,381,243 
5,912,113 
7,760,425 
2,993,559 
743,415 

4,152,012 
629,115 

1,356,295 
207,747 
515,591 

6,453,503 

531,172 

21,202,910 

2,335,044 
565,172 


1,679,746 

660,433 

808,796 

14,307,829 

1,333,092 
2,901,236 
485,791 
1,128,555 
2,184,805 

2,060,766 

586,944 

519,785 

12,959,004 

4,364,014 

2,736,718 
1,943,127 
1,934,941 
1,341,073 
825,415 

3,036,471 
5,949,383 
8,175,360 
3,071,655 
743,541 

3,784,449 
664,243 

1,402,937 
217,275 
565,176 

6,623,354 

472,944 

21,437,148 

2,359,574 
610,211 


1,523,984 

564,075 

753,538 

13,248,199 

1,285,366 
2,683,657 
402,502 
1,276,150 
1,979,727 

1,334,559 

585,771 

486,631 

11,339,400 

3,970,316 

2,573,459 
1,329,340 
1,754,365 
1,652,196 
746,701 

2,694,318 
5,324,044 
7,380,259 
2,936,788 
673,561 

3,602,099 
593,357 

1,343,932 
229,985 
505,288 

5,036,480 

391,122 

20,015,459 

2,093,719 
546,809 


1,322,550 

490,704 

671,122 

12,420,324 




1,062,470 




2,409,761 




369,826 
1,153,335 


Florida^ 


1,925,713 


Hawaii 

Idaho . .... 


1,794,22* 

477,568 
443,830 




10,314,057 




3,459,664 




2,153,41* 
1,502,964 




1,453,125 




1,485,655 




670,226 




2,412,911 
5,008,56* 




6,332,5*2 


Minnesota 


2,448,952 
602,284 




3,217,094 


Montana 


490,014 
1,133,081 


Nevada 


212,170 




457,343 




5,523,596 




343,841 


New York^ 


18,577,158 




1,946,057 




437,914 



See footnotes at end of table. 



INDIVIDUAL INCOME TAX RETURNS FOR 1946-1955 



69 



Table 24.— RETURNS WITH ADJUSTED GROSS INCOME— NUMBER, ADJUSTED GROSS INCOME, AND INCOME TAX, OY STATES AND TERRITORIES —Continued 



States and Territories 



ADJUSTED GHOSS INCaiE— Continued 



Ctio 

Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico and Virgin Islands. 



Rhode Island. - . 
South Carolina . 
South Dakota . . . 

Tennessee 

Texas 



Utah 

Vermont 

Virginia 

Washington* . - . 
lest Virginia . 



Wisconsin. 



Wyoming 

United States citizens with foreign addresses'. 



INCOME TAX LIABILITY (AFTER CREDITS) 



Alabama .... 

Alaska 

Arizona .... 
Arkansas . . . 
California. 



Colorado 

Connecticut 

Delaware 

District of Columbia. 
Florida^ 



Georgia . . 
Hawaii . . . 
Idaho .... 
Illinois . 
Indiana . . 



Iowa 

Kansas .... 

Kentucky. . 
Lsuisiana. 
Uaine 



Uaryland*' 

Uassachusetts . 

Michigan 

Uinnesota 

Uississippi . . . 



liisaouri 

Montana 

Nebraska 

Nevada 

New Hampshire. 



Hew Jersey 

Hew yexico 

Hew York^ 

Horth Carolina. 
North Dakota . . . 



Olio 

Oklahoma 

Oregon 

Pennsylvania 

Puerto Rico and Virgin Islands. 



Rhode Island... 
South Carolina . 
South Dakota . . . 

Tennessee 

Texas 



Utah 

Vermont 

Virginia 

Washington*... 
test Virginia . 



Wisconsin 

Hyoming 

United States citizens with foreign addresses^. 



(Thousand dollars) 



15,917,578 


13,985,208 


14,793,481 


13,298,934 


12,579,855 


10,711,935 


9,536,409 


10,095,564 


9,053,107 


7,994,633 


2,572,73i 


2,440,907 


2,426,682 


2,259,852 


2,209,293 


1,925,065 


1,713,487 


1,719,212 


1,529,733 


1,336,871 


2,501,058 


2,427,856 


2,290,259 


2,316,087 


2,223,677 


2,004,899 


1,781,933 


1,835,879 


1,654,988 


1,454,819 


17,358,03i 


16,167,247 


16,851,700 


15,877,555 


15,140,296 


13,420,151 


12,094,363 


12,656,320 


11,303,195 


10,074,916 


58,333 


54,759 


- 


- 


- 


- 


- 








1,305,004 


1,145,238 


1,213,827 


1,183,435 


1,130,209 


1,055,155 


902,320 


1,025,377 


919,538 


824,953 


1,838, 8i5 


1,697,197 


1,738,783 


1,714,230 


1,500,042 


1,305,858 


1,114,379 


1,056,583 


1,028,441 


872,048 


645,905 


653,976 


631,931 


600,477 


626,089 


557,363 


540,517 


596,537 


545,223 


437,344 


3,295,848 


3,115,501 


3,121,764 


2,823,368 


2,690,510 


2,375,817 


2,155,940 


2,041,261 


1,865,052 


1,575,853 


10,696,062 


10,248,638 


9,636,925 


9,297,753 


8,793,470 


7,874,215 


6,363,925 


6,482,587 


5,850,745 


5,131,712 


1,041,548 


916,952 


930,959 


909,692 


347,179 


712,171 


530,231 


553,441 


601,135 


518,133 


406, 288 


395,251 


381,610 


387,605 


334,539 


352,563 


307,216 


331,730 


292,559 


257,371 


4,384,985 


4,040,840 


3,839,100 


3,721,293 


3,271,159 


2,927,108 


2,506,750 


2,558,408 


2,271,229 


1,943,521 


4,202,739 


4,263,326 


4,140,917 


3,963,940 


3,789,088 


3,254,719 


2,949,853 


2,970,439 


2,804,714 


2,495,847 


2,055,092 


1,909,683 


2,063,685 


2,065,157 


1,837,349 


1,727,911 


1,520,262 


1,730,239 


1,539,024 


1,254,981 


5,480,112 


5,008,957 


5,163,817 


4,985,534 


4,705,494 


4,115,759 


3,764,843 


3,802,274 


3,392,629 


3,003,996 


435,582 


405,817 


437,277 


412,350 


399,292 


353,090 


327,108 


320,222 


281,391 


226,444 


99,152 


- 


- 


- 


- 


- 


- 


- 


- 


- 


248,779,023 


230,401,432 


229,952,507 


216,939,912 


203,333,874 


180,064,994 


162,209,696 


164,272,520 


150,326,429 


134,232,475 


265,376 


223,474 


250,142 


231,192 


211,212 


148,496 


116,224 


121,400 


147,328 


129,357 


32,282 


- 


_ 


_ 


_ 


- 


- 


_ 


- 


- 


140,561 


122,154 


123,797 


128,813 


97,937 


74,810 


50,452 


55,947 


59,622 


51,844 


114,137 


112,351 


109,740 


100,262 


95,093 


74,320 


57,636 


63,875 


72,768 


63,731 


3,203,108 


2,712,536 


2,836,356 


2,761,782 


2,320,749 


1,739,734 


1,373,923 


1,483,005 


1,744,077 


1,668,781 


261,289 


242,683 


257,037 


250,542 


209,202 


160,012 


128,524 


124,155 


150,660 


124,269 


629,646 


579,527 


621,055 


593,247 


499,452 


379,930 


267,465 


309,598 


358,789 


317,093 


155,364 


122,882 


128,749 


124, 124 


113,455 


110,057 


77,209 


72,369 


73,909 


66,863 


211,851 


198,493 


219,126 


249,113 


205,066 


170,054 


141,467 


124,884 


167,712 


153,100 


521,484 


441,261 


450,395 


408,481 


347,350 


254,167 


138,553 


192,187 


233,565 


252,429 


354,661 


310,837 


322,706 


340,067 


270,254 


192,170 


161,959 


161,964 


203,338 


192,835 


84,356 


73,684 


82,129 


80,683 


72,751 


54,9e«4 


47,120 


57,613 


69,937 


53,168 


69,637 


68,057 


68,342 


77,978 


64,198 


44,927 


39,354 


33,403 


49,056 


41,454 


2,189,673 


2,131,725 


2,343,043 


2,215,931 


2,000,619 


1,511,346 


1,226,823 


1,344,371 


1,578,607 


1,342,554 


774,859 


684,031 


792,854 


710,958 


628,066 


449,731 


371,821 


374,381 


445,091 


372,151 


327,874 


324,799 


358,389 


331,511 


304,518 


247,277 


207,742 


216,959 


284,944 


216,778 


295,560 


285,953 


307,052 


306,250 


248,899 


191,037 


155,623 


173,592 


204,776 


156,244 


299,348 


279,260 


305,513 


285,662 


232,064 


178,429 


132,587 


145,904 


178,258 


144,353 


337,321 


301,572 


321,701 


310,305 


254,285 


201,705 


157,711 


170,322 


179,684 


159,774 


99,482 


94,161 


110,151 


110,076 


86, 170 


55,225 


55,331 


59,554 


71,607 


64,681 


.563,566 


511,408 


595,562 


596,213 


512,350 


367,626 


290,284 


279,058 


314,292 


280,951 


1,023,410 


861,447 


1,014,510 


980,445 


830,396 


650,438 


518,417 


543,751 


639,978 


599,115 


1,687,906 


1,523,997 


1,772,474 


1,470,551 


1,287,949 


968,137 


700,399 


752,115 


837,662 


712,855 


479,228 


428,629 


472,187 


457,051 


378,324 


299,539 


238,292 


267,983 


321,326 


257,035 


101, 591 


93,956 


97, 173 


97,146 


86,535 


66,753 


53,677 


56,054 


66,656 


58,709 


707,178 


636,757 


734,844 


581,545 


581,951 


. 438,202 


351,445 


347,794 


426,254 


371,454 


93,183 


89,707 


94,791 


90,524 


84,505 


63,894 


51,468 


56,269 


66,661 


52,176 


178,280 


176,026 


194,096 


183,130 


177,406 


135,422 


109,937 


121,763 


154,795 


124,482 


62, 559 


55,585 


49,767 


52,654 


39,455 


32,262 


22,505 


25,796 


30,688 


30,952 


83,282 


74,769 


37,626 


72,411 


56,059 


49,153 


38,463 


42,075 


53,480 


46,751 


1,265,901 


1,166,222 


1,275,113 


1,166,757 


998,208 


742,837 


590, 326 


615,495 


720,213 


651,721 


96,338 


82,691 


91,501 


94,464 


77, 542 


57,740 


45,204 


40,598 


42,088 


35,234 


3,947,023 


3,643,412 


3,851,980 


3,656,252 


3,315,250 


2,626,329 


2,137,040 


2,265,751 


2,702,259 


2,513,096 


351,336 


304,673 


330,854 


327,289 


288,634 


218,691 


165,390 


177,614 


201,703 


190,630 


51,462 


45,446 


53,685 


53,426 


55,000 


41,173 


37,985 


47,331 


57,856 


39,583 


1,978,564 


1,670,881 


2,024,999 


1,794,080 


1,550,625 


1,087,976 


879,644 


949,747 


1,079,062 


925,026 


269,320 


257,366 


276, 194 


267,793 


230,307 


180,553 


136,048 


153,119 


154,120 


125,451 


285,104 


270,500 


290,605 


302,123 


273,303 


205,952 


162,938 


179,862 


202,580 


181,582 


2,080,488 


1,871,750 


2,185,934 


2,055,379 


1,797,449 


1,344,389 


1,073,079 


1,145,176 


1,340,819 


1,143,927 


994 


1,230 


- 


- 


- 


- 


- 


- 


- 


- 


165,508 


133,240 


154,676 


152,007 


138,096 


109,031 


73,973 


101,231 


112,729 


100,905 


159,573 


140,929 


161,242 


177,746 


135,655 


101,903 


75,145 


72,509 


90,511 


30,812 


53,270 


55,392 


59,375 


56,670 


54,347 


40,509 


36,833 


45,329 


59,443 


40,141 


325,301 


297,279 


332,233 


300,640 


271,546 


210,346 


153,539 


156,520 


194,432 


181,932 


1,284,540 


1,208,671 


1,223,160 


1,222,734 


1,102,785 


332,519 


673,388 


684,525 


721,707 


619,742 


100,444 


83,989 


99,119 


92,647 


75,732 


53,033 


42,750 


43,489 


54,193 


47,016 


40,617 


33,979 


38,227 


37,008 


34,380 


25,371 


21,774 


23,562 


28,439 


22,593 


460,397 


415,799 


443,127 


427,054 


346, 541 


253,349 


203,112 


205,210 


240,012 


203,099 


501,047 


500,075 


541,342 


530,356 


472,971 


335,349 


271,347 


290,582 


338,268 


294,913 


205,292 


184,974 


209,892 


219,542 


168,267 


132,030 


109,570 


123,794 


150,898 


112,489 


622,459 


531,899 


631,280 


605,472 


524,133 


384,750 


303,583 


318,840 


373,135 


317,496 


49,734 


45,083 


51,410 


51,524 


48,911 


34,327 


23,461 


29,868 


32,328 


23,996 


11,191 


- 


- 


- 


- 


- 


- 


- 


- 


- 


29,653,960 


26,707,201 


29,447,266 


27,889,716 


24,268,092 


18,389,534 


14,580,808 


15,459,810 


13,034,485 


16,062,353 



Includes returns from taxpayers residing in the Panama Canal Zone. 

'For 1951 and prior years, includes all returns from Puerto Rico and Virgin Islands and for 1952, part of such returns. 
^Includes part of the returns from Puerto Rico and Virgin Islands for 1952 and all such returns for 1953. 

For 1954 and prior years, includes returns filed by taxpayers residing in Alaska. 

'Excludes returns filed by both citizens residing in contiguous areas of Canada and Mexico and those with Army and Fleet Post Office addresses. 
district in which the taxpayer was employed or in which he normally resided. 



Such returns were filed in the 



Synopsis of 

Tax Laws for 

Individual Income 



I 



IHCOME A^D SELF -EMPLOYMENT TAX LAW TABLES 

Income tax: ^^^ 

A. Requirement for filing retiirn and exemptions 73 

B. Income tax rates 7A 

Self-employment tax: 

C. Requirement for filing return and tax rate 75 

72 



SYNOPSIS OF LAWS 



73 



Table A.— REQUIREMENT FOR FILING RETURN AND EXEMPTIONS UNDER THE INDIVIDUAL INCOME TAX LAW, 1946-55' 



Federal income tax law 
(date of enactment) 



Internal Revenue Code of 1954 (Aug. 16, 1954)..... 

Internal Revenue Code of 1939 amended by — 

Revenue Act of 1951 (Oct. 20, 1951) 

Revenue Act of 1950 (Sept. 23, 1950) 

Revenue Act of 1948 (Apr. 2, 1948) 

Revenue Act of 1945 ( Nov . 8, 1945) 

Individual Income Tax Act of 1944 (May 29, 1944) 



Income 
year^ 



1954-55. 

1948-53 . 
1946-47. 



Gross income 

requirement 

for filing 

return^ 



For married 
couple filing 
joint return^ 



Dol lars 

600 



600 
500 



Exemptions* 



Dollars 

1,200 

1,200 
'1,000 



For single 
person, head 
of household, 

surviving 
spouse,^ and 

married 

person filing 

a separate 

return 



Dollars 



600 



600 
500 



For each 
dependent' 



Dollars 

600 



600 
500 



Additional^ 



For age 
65 or 
older 



Dol lars 

600 



600 



For 
blind- 
ness 



Dollars 

600 



600 



^This table relates only to citizens and resident aliens of the 
toited States. For income years prior to 1946, see Statistics of 
Income for 1950, Part 1, pages 308-309. 

^Returns for taxable years other than a calendar year are also 
included. 

^Gross income includes all gains, profits, and income, derived 
from whatever source, except income that is specifically exempt 
from income tax. 

The amount of income for which married persons are required to 
file a return is the separate gross income of husband or wife. 
Husband and wife file separate returns unless they elect to com- 
bine their income and file a joint return. A joint return may be 
filed even though one spouse has no income. For 1948 and subse- 
quent years, a joint return is permitted if one spouse dies during 
the year and the survivor does not remarry, A joint return is not 
allowed if either spouse is a nonresident alien or if husband and 
wife have different tax years. The marital status is determined 
as of the last day of the income year or as of the date of death 
if one spouse dies during the year, 

A person with less than the required amount of gross income, 
which includes wages subject to withholding of income tax, should 
file a return to claim refund of tax withheld unless such income 
is included in a joint return. Also, an individual with less than 
the indicated amount of gross income should file to claim refund 
of any payments made on declaration of estimated tax. 

For filing requirement of individuals having net earnings of 
$400 or more from self -employment after Dec 31, 1950, see table 27. 

^Exemption for the taxpayer and additional exemptions for age 
and blindness are determined from the marital status at the close 
of the year (or at death of a spouse ), but exemption for dependents 
is determined from tests regarding gross income, support, and other 
qualifications. No proration of exemption is required because of 
death during the year of a taxpayer, his spouse, or a dependent. 

Exemptions are allowed as a credit against net income for both 
normal tax and surtax prior to 1954. For 1954 and 1955 exemptions 
are allowed as a deduction in computing taxable income. 



^A citizen whose gross income is principally from sources with- 
in a possession of the United States, even though filing a joint 
return, is allowed only one exemption of $500 for 1946-47 and $600 
for 1948 and later years. 

^Head of household status applicable for tax years beginning 
after Oct. 31,1951 and surviving spouse status applicable for t^: 
years beginning after Dec. 31, 1953. 

'An exemption for a dependent is allowed each closely related 
dependent specif ied by law, over half of whose support was received 
from the taxpayer and whose gross income for the tax year was less 
than $500 for 1945-50, or less than $600 for 1951-55 with the ex- 
ceptions noted below. 

For 1954-55, an exemption is allowed for a dependent over half 
of whose support was provided by the taxpayer and whose gross in- 
come was less than $600, except that the gross income test is dis- 
regarded in the case of a child whose age is under 19 years or who 
was a student. If the dependency tests are otherwise met, certain 
specified related dependents m^ live outside the taxpayer's house- 
hold, but any other dependent must live in the taxpayer's home. 
An exception to the support test for a dependent is made under the 
multiple support agreement provision of the law. 

Dependents must be either a citizen of the United States or a 
resident of the United States, Mexico, Canada, or for 1954-55, a 
resident of Panama or Canal Zone, or a resident of the Republic 
of the Philippines who was born to or adopted by a serviceman 
before July 5, 1946. (January 1, 1956 for 1955.) 

Credit for dependent is not allowable to citizens whose gross 
income is principally from sources within a possession of the 
United States. 

^Additional exemptions are allowed only to the taxpayer and, if 
a joint return is filed, his spouse. 

'Each spouse is allowed $500 "surtax exemption" and $500"normal- 
tax exemption. " 



74 



SYNOPSIS OF LAWS 



Table B.— MINIMUM AND MAXIMUM INCOME TAX RATES UNDER INDIVIDUAL INCOME TAX LAW, 1946-55' 










Tax rate^ 








Surtax rate' for — 


Combined normal 
tax and surtax 






Lowest bracket of 


Highest bracket of 










surtax income, not 
over — 


surtax income, 
over — 


rates 


at, — 


















(a) $2,000 for 


(a) $200,000 for 








Federal income tax law 
(date of enactment ) 


Income year^ 


Normal 
tax rate* 


married person 
filing separately, 
and single person 
(b) $2,000 for 
head of household* 


married person 

(b) $305,000 for Y f /^"'^r 
head of household^K. ^^^^f ^^^^ 


Maximum 

rate 
limita- 
tioni" 








(c) $4,000 for 


(c) $400,000 for 


income 


income 










married couple 


married couple 














filing jointly,' 


filing jointly,'' 














and surviving 


and surviving 














spouse^ 


spouse' 












Percent 


Percent 


Percent 


Percent 


Percent 


Percent 


Internal Revenue Code of 


Calendar year 1954-55 


_ 


_ 


_ 


20.0 


91.0 


87.0 


1954 (Aug. 16, 195<i) . 
















Internal Revenue Code of 
















1939 amended by- 


Calendar years 1952-53 


) 












Revenue Act of 1951 
(Oct. 20, 1951). 


Fiscal years beginning after 
Oct. 31, 1951 and ending 
before Jan. 1, 1954. 


1 - 


19.2 


89.0 


22.2 


92.0 


88.0 




Calendar year 1951 


3.0 


17.4 


88.0 


20.4 


91.0 


87.2 




/ Fiscal years beginning after 


3.0 


17.0 


88.0 


20.0 


91.0 


87.0 




1 Sept. 30, 1950 and ending 














Revenue Act of 1950 


\ before Nov. 1, 1951. 














(Sept. 23, 1950). 


/ Calendar year 1950 


3.0 


17.0 


88.0 


17.4 


84.4 


80.0 


) Fiscal years ending after 
















I Dec. 31, 1949 and before 
















\ Oct. 1, 1950. 


3.0 


17.0 


88.0 


16.6 


82.1 


77.0 


Revenue Act of 1948 


Calendar years 1948-1949 














(Apr. 2, 1948) . 
















Revenue Act of 1945 


Calendar years 1946-1947 


3.0 


17.0 


88.0 


19.0 


86.5 


85.5 


(Nov. 8, 1945). 

















'^This table relates only to rates for citizens and residents of 
the United States. It does not cover the optional tax although 
the same rates are used to produce the optional tax as are other- 
wise used (for 1955 optional tax table, see page 9 8). For tax 
rates prior to 1946, see Statistics of Income for 1950, Part 1 
pages 308-309 and 318-321. 

^In case of a change in tax rates during a fiscal year other than 
those listed, the total tax is prorated according to the portion 
of time in the tax year under each rate. 

^For 1946 through calendar year 1950, the normal tax and surtax 
rates produced a tentative tax which was subject to reduction as 
described in note 9. 

On joint returns of married persons for 1946-47, normal tax and 
surtax rates were applied to the combined income. For 1948-53, 
both rates were applied to one-half of the net income reduced by 
one-half of the applicable credits against net income and the re- 
sult multiplied by two. For 1954, on joint returns and returns 
of surviving spouse, the single combined tax rate is applied to 
one-half of the taxable income and the result multiplied by two. 
For 1955, on joint returns and returns of surviving spouse, a 
separate rate table was provided in which the correct rates were 
applied to the entire taxable income. This accomplished the same 
result as the method followed for 1954. 

*The normal tax rate applies to normal tax net income which is 
net income less the credit for partially tax-exempt interest and 
the exemption allowed for normal tax. 



'Surtax rates apply to surtax net income which is net income less 
the exemptions allowed for surtax. 

"Head of household status is applicable for tax years beginning 
after Oct. 31, 1951. 

'Prior to 1948, the lowest bracket of surtax income for a married 
couple filing jointly is $2,000 and the highest bracket is $200,000. 

'Surviving spouse status is applicable for tax years beginning 
after Deo. 31, 1953 and ending after Aug. 16, 1954. 

'For 1946 through calendar year 1950, the combined rates shown 
are after tax reductions and the rates so computed are rounded. 
For 1946 and 1947 the tentative normal tax and surtax are reduced 
by 5 percent thereof. For tax years beginning after Dec. 31, 1947 
and ending before Oct. 1, 1950, the combined tentative normal tax 
and surtax is reduced by 17 percent of the first $400, plus 12 
percent of the next $99,600, plus 9.75 percent of the excess over 
$100,000. For calendar year 1950, the tentative normal tax and 
surtax are reduced by 13 percent of the first ;f400, plus 9 percent 
of the next $99,600, plus 7.3 percent of the excess over $100,000. 

^°The combined normal tax and surtax shall not exceed the indi- 
cated percent of net income for 1946-53, or taxable income for 1954- 
1955. 



SYNOPSIS OF LAWS 

Table C— REQUIREMENT FOR FILING RETURN AND TAX RATE UNDER THE SELF-EMPLOYMENT TAX LAW, 1951-55 



75 



Federal self-employment tax law 
(date of enactment ) 



Income year^ 



Self -employment 
net earnings^ 

requirement for 
filing return^ 



Maximum self- 
employment 
income 



Tax rate on self- 
employment income 
subject to tax* 



Internal Revenue Code of 1954 amended by — 
Social Security Amendment of 1954 (Sept. 1, 1954) 



Internal Revenue Code of 1954 (Aug. 16, 1954). 



Dollars 



1955. 



1954. 



Internal Revenue Code of 1939 amended by — 
Social Security Act Amendment of 1950 (Aug. 28, 1950) 



1951-53. 



400 



400 



400 



Dollars 

4,200 

3,600 
3,600 



Percent 



2 1/4 



^Returns for taxable years other than a calendar year are also 
included. 

^An individual who derives net earnings of less than $400 from 
the operation of a trade or business, or the practice of certain 
professions, or as a member of a partnership, is not subject to 
the self-employroent tax. 

For the calendar year 1954 and prior years, net earnings from 
self-employment are the gross income derived from trade or business 
reduced by allowable deductions attributable thereto, plus shares 
of partnership income or loss, but exclude income from services 
Es a public official, employee, railroad worker, minister, or 
member of religious order, and income from farming, certain pro- 
fessions, dividends, interest, real estate rentals except those 
of dealers, and gain or loss from sales of capital assets or other 
property neither inventoriable nor held primarily for business 
sales . 

For a fiscal year ending in 1955, self-employment earnings were 
extended to include income of farmers, architects, accountants, 
funeral directors, and professional engineers. Ministers and 



members of religious orders who had not taken the vow of poverty, 
and Christian Science practitioners may elect coverage as self- 
employed persons . 

Casualty losses on business property, net operating losses for 
other years, and personal exemption are not allowable deductions 
for the computation of self-employment earnings in any year. 

^A citizen or resident of the United States, or a resident of 
Puerto Rico or the Virgin Islands having net earnings from self- 
employment of $400 or more is required to file a return. 

If husband and wife both have self-employment earnings, each 
must report his net earnings independently, even though a joint 
return is filed. 

*Self-employment income subject to tax is the smaller of (a) 
self-employment net earnings, or (b) the maximum self -employment 
income indicated in the table reduced by any wages received from 
which social security tax was withheld by the employer. 

On a joint return where both spouses are self-employed, the tax 
rate is applied separately to the amount of self-employment income 
subject to tax reported by each spouse. 



Facsimiles of 

Individual Income 

Tax Returns 

for 7955 



Page 

Form lO'iO: Individual Income Tax Return 79 

Schedule C, Business or Profession 99 

Schedule D, Sales of Property 103 

10-40?, Farm Income and Expense 105 

Form 104.0A: Individual Income Tax Return Ill 

78 



FACSIMILES OF TAX RETURNS FOR 1955 



79 



FORM 



1040 



B. %. Treanmr Be«ar1neiit 
htcnal Revenue Service 



U. S. INDIVIDUAL INCOME TAX RETURN 



For Calendar Year 
or other taxable year beginning ,1955, and ending 



.,195. 



NAME (IF THIS IS A JOINT RETURN OF HUSBAND AND WIFE. USE FIRST NAMES OF BOTH) 



195S 



HOME ADDRESS (NUMBER AND STREET OR RURAL ROUTE) 



(CITY OR POST OFFICE) 



(ZONE) 



(COUNTY) 



(STATE) 



YOUR SOCIAL SECURITY NO. AND OCCUPATION 



WIFE'S SOCIAL SECURITY NO. AND OCCUPATION 



If Income Was All From Wages, Use Pages 1 and 2 Only. If Such Income Was Less 
Than $5,tM, You May Need to Use Page 1 Only. See Page 3 of the Instructions. 



Exemp- 
ttoos 



In- 
come 



Ul 

X 



2 



Spicial 
'^ coDiiutation 

1 

< 
< 



Tax 

due or 
refund 



Taxpayer 
sign 
here 



Preparer 
(otber thaa 

tupayer) 
. tiff itre 



Oieck blocks whidi apply. 

Check for wiFe if she had no Fncome or her 

income is included in this return. 



1. Check blocks which apply. f Regular $600 exemption D Yourself D Wife 

< 65 or over at end of taxable year D Yourself □ Wife 
I Blind at end of taxable year D Yourself Q Wife 

2. List names of your children who 

qualify as dependents,- give 

address if different from yours. — 

3. Enter number of exemption* claimed for otfier persons listed at top of page 2 

4. Enter tfie total number of exemptions claimed on lines 1 , 2, and 3 



f Enter number 
of boxes 
checked > 

Enter number 
of children 
listed >. 



5. Enter all wages, salaries, bonuses, commissions, and otfier compensation received in 1 955, before payroll deductions. 
Outside salesmen and persons claiming traveling, transportation, or reimbursed expenses, see instructions, page 5. 

Employer's Name Where Employed (City and State) Wages, etc. Income Tax WJthtield 



Enter totals here - 

See Instructa'oos. pages. \ 



Less: Excludable "Sick Pay" in line 5 (Atta"'re<)uired explanation. 

Balance (line 5 less line 6) 

Profit (or loss) from business (from separate Scfiedule C) 
Profit (or loss) from farming (from separate Schedule F) 
Otfier income (or loss) from page 3 



6. 

7. 

8. 

9. 
10. 
1 1 ■ ADJUSTED GROSS INCOME (sum of lines 7, 8, 9, and 1 0) . 



$- 



$- 



Unmarried or legally separated persons qualifying as 

"Head of Household," see instructions, page 1 4, and check here □ 



Widows and widowers who are entitled to the special 

tax computation, see instructions, page 14, and check here □ 



IF INCOME ON LINE) I IS UNDER »S.00O. AND YOU DO NOT ITEMIZE DEDUCTIONS, USE TAX TABLE ON PAGE 16 OF INSTRUCTIONS. 
IF INCOME WAS »5,000 OR MORE, OR IF YOU ITEMIZE DEDUCTIONS. COMPUTE YOUR TAX ON PAGE 2. 



If income 
was all 
from wages, 
omit linos 13 
ttveugh IS 



$- 



1 2. Enter tax from tfie Tax Table, or from line 9, page 2. Please check if you use Tax Table □ . 
M 3. (a) Dividends received credit (line 5 of Schedule J)- . . 
(b) Retirement income credit (line 12 of Schedule K). . . 
14. Balance (line 12 less line 13) 



1 5. Enter your self-employment tax from separate Schedule C or F. 

1 6. Sum of lines 1 4 and 15 

Attach Forms W-2 (Copy B) . 

/See 

page 13. 

District Director's office where paid . 



17. (a) Tax withheld (line 5 above). 

(b) Payments and credits on 1955 Declaration of Estimated Tax( ^°page"n!°"'') 



$. 



1 8. If your tax (line 1 2 or 1 6) is larger than your payments (line 1 7), enter the balance here 

Send this balance with your return to "internal Revenue Service." if less than Sl.OO, do not remit. 

1 9. If your payments (line 1 7) are larger than your tax (line 1 2 or 1 6), enter the overpayment here . 

If less than S1.00, It will Iw refunded only upon application. See Instructions, page IS. 

Enter amount ot line 19 you want: Credited on 1956 estimated lax $ ; Refunded t 



Is your wife (husband) making a separate return for 1 955? 
□ Yes D No If "Yes," write her (his) name. 



Did you pay or agree to pay anyone for assistance in the prep- 
aration of your return? Q Yes D No If "Yes," enter his 
name and address. 



Do you owe any 
Federal tax for 
prior years? 
D Yes D No 



I declare under the penalties of perjury that this return (including ony accompanying schedules and statements) has been examined by me end to 
the best of my knowledge and belief is o true, correct, and complete return. 

_^_„___„-„^__ - _ (bate) (If this is a joint return, wife's signature) (Date) 

♦ To assure split-income benefits, husband and wife musf include all their income and, even though only one has income, BOTH MUST SIGN. 



I declare under the penollles of perjury that I prepared this return for the person(s) named herein; and that this return (including any accompanying 
schedules and statements) is, to the best of my knowledge and belief, a true, correct, and complete return based on all the information relating to the matters 
required to be reported in this return of which I have any knowledge. 



(Individual or Firm Signature) 



(Address) 



(Date) 



arc— 16— 71900-1 



80 FACSIMILES OF TAX RKI'LJRNS FOR 1955 




Page 


EXEMPTIONS FOR PERSONS OTHER THAN YOUR WIFE AND CHILDREN 


Kama 


Relationstiip 


Did dependent live 
in your home? 


Did dependent have 
gross income of 
$600 or more? 


Amount YOU spent for 
dependent's support. 
If 100% write •All" 


Amount spent by OTHERS 

including dependent from 

own funds 










$ 


$ 






















i 












1 


Enter on line 3, page 1, the number of exemptions claimed above. 

"> If an exemption is based on a multiple-support agreement of a group of persons, attach information described on page 5 of instructions. 



ITEMIZED DEDUCTIONS— IF YOU DO NOT USE TAX TABLE OR STANDARD DEDUCTION 

If Husband and Wife (Not Legally Separated) File Separate Returns and One Itemizes Deductions, the Other Must Also Itemize 

Describe deductions and state to whom paid. If more space is needed, attach additional sheets. Please put your name and address on any attachments. 



Contributions 



Interest 



Taxes 



IVIedical and 
dental expense 

(If 65 or over, 
see instructions, 
page 12) 



Child care 



Losses from 
fire, storm, or 
other casualty, 
or theft 



Miscellaneous 



Total Contributions (not to exceed 20 percent of line 1 1 , page 1 , except in special cases described on 
poge 1 1 of instructions) 



. Total 



-Total 



Submit itemized list. Do not enter any expense compensated by insurance or otherwise. 

1 . Cost of medicines and drugs, in excess of 1 percent of line 1 1 , page 1 

2. Other medical and dental expenses 

3. Total 



4. Enter 3 percent of line 11, page 1 

5. Allowable amount (excess of line 3 over line 4). (See instructions, page 1 2, for limitations.) 



Expenses for care of children and certain other dependents not to exceed $600 (See page 1 3 of instruc- 
tions and attach statement) 



Total losses (not compensated by insurance or otherwise) 



-Total 



TOTAL DEDUCTIONS (Enter on line 2 of Tax Computation, below) 



TAX COMPUTATION— IF YOU DO NOT USE THE TAX TABLE 



1 . Enter Adjusted Gross Income from line 1 1 , page 1 

2. If deductions are itemized above, enter total of such deductions. If deductions are not itemized onc^ /me 1, 

above, is $5,000 or more: (a) married persons filing separately enter $500;(b) all others enter 1 percent of 
line 1 , but not more than $1 ,000 

3. Balance (line 1 less line 2) 

4. Multiply $600 by total number of exemptions claimed on line 4, page 1 

5. TAXABLE INCOME (line 3 less line 4) ." 

6. Tax on amount on line 5. Use appropriate Tax Rate Schedule on page 14 of instructions. 



7. If you had capital gains and the alternative tox applies, enter the tax from separate Schedule D . 

8. Tax credits. If you itemized deductions, enter: 

(a) Credit for income tax payments to a foreign country or U. S. possession (Attach Form 1116).... 



(b) Income tax paid at source on tax-free covenant bond interest and credit for partially tax-exempt 
interest 



$. 



9. Enter here and on line 1 2, page 1 , the amount shown on line 6 or 7 less amount claimed on line 8 



-Ift— 71800-1 O'O 



FACSIMILES OF TAX RETURNS FOR 1955 
IF INCOME WAS ALL FROM SALARIES AND WAGES, TEAR OFF THIS PAGE AND FILE ONLY PAGES 1 AND 2. 



81 

Page 3 



Schedule A.— INCOME FROM DIVIDENDS 



Name of qualifying corporation declaring dividend (See instructions, pose 6, for 
definition of qualifying corporation): 



I Total 

3. Exclusion of $50 (If bolh husband and wife received dividends, each is entitled to exclude 

not more than $50 of his (her) dividends) 

i. Enter excess, if any, of line 2 over line 3 

5. Name of nonqualifying corporation declaring dividend: 



Amount 



5. Enter total of lines 4 and 5 



Schedule B— INCOME FROM INTEREST 



Name of payer 



Amount 



Name of payer 



$.... 



$- 



Enter total here-> 



Schedule D Summary.— GAINS AN D LOSSES F R OM SALES OR EXCHANGES OF PROPERTY 

1 . From sale or exchange of capital assets (from separate Schedule D) 

2. From sale or exchange of property other than capital assets (from separate Schedule D) 



Schedule E— INCOME FROM PE NSIONS OR ANNUITIES (See isstrjctions. page 8) 

Part I.— General Rule 



1 . Investment in contract 

2. Expected return 

3. Percentage of income to be excluded 
(line 1 divided by line 2). 



% 



4. Amount received this year 

5. Amount excludable (line 4 multiplied 
by line 3) 



$ 



6. Taxable portion (excess, if any, of line 4 over line 5). 



Part M.— Where your cost will be recovered within three years and your employer has contributed part ot the cost 



1 . Cost of annuity (amounts paid in) . . 

2. Cost received tax-free in past years . 

3. Remainder of cost (line 1 less line 2) 



$- 



$ 



4. Amount received this year [$_ 



5. Taxableportion(excess, if any,of line4over line 3). . 



Schedule G.— INCOME FROM RENTS AND ROYALTIES 



1. Kind and location of property 



1. Totals. 



2. Net profit (or loss) (column 2 less sum of columns 3, 4, and 5) 



2. Amount of rent 
or royalty 



$ 



3. Depreciation (explain 
in Sell. I) or depletion 



$ 



4. Repairs (attacli 
itemized list) 



$ 



5. Other expenses 
(attach itemized hst) 



$ 



Schedule H.— INCOME FROM PARTNERSHIPS. ESTATES. TRUSTS. AND OTHER SOURCES 

1 . Partnership (Name and address)- - - - - - ~ 

2. Estate or trust (Name and address) — - - - — 

3. Other sources (state nature) - - -- - --- - -- - " 



Total income (or loss) from above sources (Enter here and on line 10, page 1). 



'srh^Aul,. 1 —EYPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN SCHEDULE Q 


1. Kind of property (if buildings, slate material of 

which constructed). Exclude land and other 

nondepreciable property 


2. Date acquired 


3. Cost or other 
basis 


4. Depreciation al- 
lowed (or allowable) 
in prior years 


5. Method of 
computing 
depreciation 


6. Rate (%) 
or life (years) 


7. Depreciation 
for this year 






$ 


$ 






$ - - 
























































nro— 10— 71900-1 



82 



FACSIMILES OF TAX RETURNS FOR 1955 



IF INCOME WAS ALL FROM SALARIES AND WAGES, TEAR OFF THIS PAGE AND FILE ONLY PAGES 1 AND 2. 



Pose I 



Schedule J— DIVIDENDS RECEIVED CREDIT 

(See Initructlons, page 15) 



1. Amount of dividends on line 4, Schedule A. 

2. Tentative credit (4 percent of line 1) 



LIMITATIONS ON CREDIT 

3. Tax sfiown on line 1 2, page 1 , plus amount, if any, shown on line 8(b), page 2. 

4. 4 percent of taxable income 



(a) If tax is computed on pose 2, the amount shown on line 5, page 2. 

(b) If capital gains alternative fax applies, the amount shown on line 1 8, seporafe Schedule D. 

(c) If Tax Table is used, the amount shown on line 1 1 , page 1 , less 1 percent thereof, and less the deduction 
for exemptions (S600 multiplied by the number of exemptions claimed on line 4, page 1). 

Dividends received credit. Enter here and on line 13(a), pase 1, the smallest of the amounts on 
lines 2, 3, or 4, above 



Taxable 
Income 
Means 



Schedule K.— RETIREMENT INCOME CREDIT (See instructions, page 15) 



This credit does not apply: 

1. If you received Social Security or Railroad Retirement pensions or annuities of $1,200 or more, OR 

2. If you are under 7S years of age and had "earned income" of S2,100 or more. 



If separate return, use column B only. If joint return, use column A for wife and column B for husband ^ 

Did you receive earned income in excess of $600 in each of any 1 calendar years before the taxable year 
1955? Widow or widowers see instructions, page 15 



If answer above is "Yes" in either column, furnish all information below in that column. 

1 . Retirement income for taxable year which is included in line 1 1 , page 1 , of this return: 

(a) For taxpayers under 65 years of age: 

Enter only income received from pensions and annuities under public retirement 
systems, including pensions, annuities, and retirement pay from Armed Forces 

(b) ^or taxpayers 65 years of age and older: 

Enter total of pensions and annuities, retirement pay from Armed Forces, interest, rents, 
and dividends 

LIMITATION ON RETIREMENT INCOME 

2. Maximum amount of retirement income for credit computation 

3. Deduct: 

(a) Amounts received in taxable year as pensions or annuities under the Social Security 
Act, the Railroad Retirement Acts, and certain other exclusions from gross income. . 

(b) Compensation in excess of $900 received in the taxable year 1955 for personal 
services (This line does not apply to persons 75 years of age or over) 

4. Total of lines 3(a) and 3(b) 

5. Balance (line 2 minus line 4) 

6. Line 5 or line 1 , whichever is lesser ...::: 



DYes DNo 



B 



D Yes D No 



1,200 



$ 



00 



1,200 



00 



7. Tentative credit (20 percent of line 6) $ 



8. Total tentative credit on this retum (total of amounts on line 7, columns A and B). 

LIMITATION ON RETIREMENT INCOME CREDIT 

9. Amount of tax shown on line 1 2, page 1 

10. Less: Dividends received credit from line 5, Schedule J, above 



11. Balance (line 9 less line 10) 

1 2. RetiretTient income credit. Enter here and on line 1 3(b), page 1 , the amount on line 8 or line 1 1 , whiche 



IS smaller . 



U. 5. GOVERNMENT PRINTING OFFKC 



nio— 1« — 71900-1 



FACSIMILES OF TAX RETURNS FOR 1955 



HELPFUL INFORMATION ON 



How fo prepare your 
Income Tax Return 



DN FORM 1040 FOR 1955 



tUSSss 



^^l 




"^^XiSM 



You can save money for yourself and the Government, 
if you — 

File your return early 

Make sure the figures are right 

The final date fgr filing your return is April 15, but taxpayers 
who wait until the last minute often make costly mistakes. 

You should be able to prepare your return with the assistance 
of the information contained in this pamphlet. If you have 
questions or complicated problems, you may need help. 
You can get such help and extra forms, if you need them, 
at the nearest Internal Revenue Service Office. 



^ ^11 ^' C -i 



Commissioner. 



Publication 3 (Rev. 9-55) 



84 



FACSIMILES OF TAX RETURNS FOR 1955 



Page 

When and Where To File Your 

Rel-urn: See below 
How To File Your Return: See 
below 

How To Fill in Form 1040 3 

Married Persons — Joint or Sepa- 
rate Returns 4 

How To Claim Your Exemptions. . . 4 
How To Report Your Income: 

What income is taxed 5 

Wages, salaries, etc 5 

Exclusions from salaries and wages. . . 5 



CONTENTS 

Page 

Trade and business deductions of 

employees 5 

Dividends 6 

Interest 6 

Business or profession 7 

Farming 7 

Partnerships 7 

Net operating loss deduction 7 

Self-employment tax 7 

Sale and exchange of property 7 

Special rule for sale of residence at a 

gain 8 

Annuities and pensions 8 

Rents and royalties 9 

Estates and trusts 9 

Other income 9 



Page 

Depreciation 10 

Accounting methods and records 10 

How To Claim Nonbusiness 

Deductions: 

Contributions U 

Interest H 

Taxes 1 1 

Casualty losses and thefts. 12 

Medical and dental expenses 12 

Expenses for the care of children and 

certain other dependents 13 

Miscellaneous 13 

Declaration of Estimated Tax 13 

How To Figure Your Tax 14 



WHEN AND WHERE TO FILE YOUR RETURN 

Please file as early as possible . You must file not later than April 13. Mail your return to the "District Director of 

Internal Revenue" for the district in which you live. Following is a list of the District Directors' offices. If there is 
more than one District Director's office in your State and you are not sure which one to use, consult your local post office. 
ALABAMA— Birmingham 3, Ala.; ALASKA — Tacoma 2, Wash.; ARIZONA — Phoenix, Ariz.; ARKANSAS — Little Rock, Ark.; CALI- 
FORNIA— Los Angeles 12, Calif.; San Francisco 2, Calif.; CANAL ZONE— Jacksonville, Fla.; COLORADO— Denver 2, Colo. ; CON- 
NECTICUT— Hartford, Conn.; DELAWARE— Wilmington 99, Del.; DISTRICT OF COLUMBIA— Baltimore 2, Md.; FLORIDA— 
Jacksonville, Fla.; GEORGIA— Atlanta 3, Ga.; HAWAII— Honolulu 13, T. H.; IDAHO— Boise, Idaho; ILLINOIS— Chicago 2, 111.; 
Springfield, 111.; INDIANA— Indianapolis 6, Ind.; IOWA— Des Moines 8, Iowa; KANSAS— Wichita 21, Kans.; KENTUCKY— Louis- 
ville 1 Ky.; LOUISIANA— New Orleans 16, La.; MAINE— Augusta, Maine; MARYLAND— Baltimore 2, Md. ; MASSACHUSETTS— 
Boston 15, Mass.; MICHIGAN— Detroit 31, Mich.; MINNESOTA— St. Paul 1, Minn.; MISSISSIPPI— Jackson 5, Miss.; MISSOURI— 
St. Louis 1, Mo.; Kansas City 6, Mo.; MONTANA— Helena, Mont.; NEBRASKA— Omaha 2, Nebr.; NEVADA— Reno, Nev.; NEW 
HAMPSHIRE— Portsmouth, N. H.; NEW JERSEY— Newark 2, N. J.; 7th and Cooper Streets, Camden 1, N. J.; NEW MEXICO— 
Albuquerque, N. Mex. ; NEW YORK— Brooklyn 1, N. Y. ; Customhouse Building, New York 4, N. Y. ; 484 Lexington Avenue, New York 
17, N. Y.; Albany 1, N. Y.; Syracuse 2, N. Y.; Buffalo 2, N. Y. ; NORTH CAROLINA— Greensboro, N. C; NORTH DAKOTA— Fargo, 
N. Dak.; OHIO — Cleveland 15, Ohio; Columbus 16, Ohio; Toledo 1, Ohio; Cincinnati 2, Ohio; OKLAHOMA — Oklahoma City, Okla.; 
OREGON — Portland 9, Oreg.; PENNSYLVANIA — Philadelphia 7, Pa.; Srranton 14, Pa.; Post Office and Courthouse Building, Pitts- 
burgh 30, Pa.; PUERTO RICO— Santurce Building, Santurce, P. R.; RHODE ISLAND— Providence 2, R. I.; SOUTH CAROLINA— 
Columbia 1, S. C; SOUTH DAKOTA— Aberdeen, S. Dak.; TENNESSEE— Nashville 3, Tenn. ; TEXAS— Austin 14, Tex.; Dallas 1, 
Tex.; UTAH— Salt Lake City, Utah; VERMONT— Burlington, Vt. ; VIRGINIA— Richmond 19, Va. ; VIRGIN ISLANDS— Charlotte 
Amalie, St. Thomas, V. I.; WASHINGTON— Tacoma 2, Wash.; WEST VIRGINIA— Parkersburg, W. Va.; WISCONSIN— Milwaukee 
1, Wis.; WYOMING — Cheyenne, Wyo. Taxpayers with legal residence in FOREIGN COUNTRIES — Baltimore 2, Md., U. S. A. 

HOW TO FILE YOUR RETURN 

Any person(s), firm, or corporation who prepares a tax- 
payer's return also must sign. If the return is prepared 
by a firm or corporation, the return should be signed in the 
name of the firm or corporation. This verification is not 
required if the return is prepared by a regular, full-time 
employee of the taxpayer such as a clerk, secretary, book- 
keeper, etc. 

Where To Get F^orms 

As far as practical, the forms are mailed directly to tax- 
payers. Additional forms may be obtained from any 
Internal Revenue Service office, and also at most banks and 
post offices. 



Who Must File 

Every citizen or resident of the United States — whether an 
adult or minor — who had $600 (SI, 200 if 65 years of age or 
over) or more gross income in 1955 must file. A person 
wjth income of less than $600 ($1,200 if 65 years of age or 
over) should file a return to get a refund if tax was withheld. 
A married person with income less than her (his) own 
personal exemption(s) should file a joint return with hus- 
band or wife to get the smaller tax or larger refund for the 
couple. For self-employment tax filing requirements, see 
page 7 of these instructions. 

Members of the Armed Forces please add your service 
serial number after your name. 

Why You Must File a Return 

Most of your tax is withheld from your wages every pay- 
day or paid as Estimated Tax every quarter. (See page 13, 
relative to the Declaration of Estimated Tax.) However, 
the law requires you to file an annual return to determine 
whether you owe more or should get a refund. 

How To Pay 

Any balance of tax shown to be due on line 18, page 1, of 
your return on Form 1040 must be paid with your return. 
Checks or money orders should be made payable to 
"Internal Revenue Service." 

Signature and Verification 

You have not filed a valid return unless you sign it. Hus- 
band and wife both must sign a joint return. 



Where To Get Help 

After reading these instructions you should be able to 
prepare your own return, unless you have complicated 
problems. If you do need help, you can get it at any 
Internal Revenue Service office. A more detailed publica- 
tion, "Your Federal Income Tax," may be purchased for 
twenty-five cents from the Superintendent of Documents, 
Government Printing Office, Wcishington 25, D. C. 

Your Rights Of Appeal 

If you believe there is an error in any bill, statement, or 
refund in connection with your tax, you are entided to 
have the matter reconsidered by the District Director. He 
will give you an opportunity to dispute any change in your 
tax which he proposes, and will advise you of further appeal 
rights if you cannot reach an agreement with him. Upon 
request by the District Director you must be able to support 
all deductions claimed by you. 



FACSIMILES OF TAX RETURNS FOR 1955 

Special For Employees Earning Less Than $3,000 



85 



This pamphlet contains the forms and instructions 
used by most taxpayers. However, if your gross income 
was less than $5,000 and consisted only of (a) wages 
reported on withholding statements (Form W-2) and 
(h) not more than $100 total of other wages, interest, 
and dividends, the law provides a simple way for you 



to file. Merely enter the required information on card 
Form 1040A, and the Internal Revenue Service will figure 
your tax and send you a check for any refund or a bill 
for any amount due. You may obtain the card jorm from 
your District Director, If you qualify and decide to use 
Form 1040 A, do not use any oj the forms in this pamphlet. 



How To Fill In Form 1040 



Form 1040 is designed to meet the needs of all persons 
who do not use card Form 1040A described above. Most 
taxpayers who use Form 1040 will find it necessary to use 
only a part of the form. Therefore, it is so arranged that 
pages 3 and 4 may be discarded if not needed. 

If your income is all from salaries and wages, you need 
only the first two pages of Form 1040. If less than $5,000 
and all from salaries and wages, you may need page 1 only. 
Also, income from farming or other business, which is 
figured on a separate schedule is to be reported on page 1. 
All other income is to be reported on page 3. Page 2 
contains a schedule for claiming exemptions for persons 
other than your wife and children, for itemizing your non- 
business deductions, and for figuring your tax. Page 4 
contains the schedules for computing the credits for divi- 
dends received and retirement income. 

Filling in the form involves four steps: (1) claiming your 
exemptions, (2) reporting your income, (3) claiming your 
deductions, and (4) figuring your tax. There follows a 
brief explanation of each step with some examples. 

1. Claiming Tour Exemptions — Detailed instructions, page 4. 
List on page 1 exemptions for yourself (and for your wife, 

if you are fifing a joint return or if she has no income) and 
for your children. List exemptions for dependents other 
than your children in the schedule at the top of page 2. 

2. Reporting Tour Income — Detailed instructions, page 5. 
Enter income from salaries and wages on page 1; also, 

income from farming and other business income, the de- 
tails of which will be shown in separate Schedules F and C. 



All other income is to be reported on page 3. If you are an 
employee, see page 5 of these instructions for information 
relating to the treatment of sick pay and special deductions 
for travel expenses, reimbursed expenses, etc. 

3. Claiming Tour Deductions — Detailed instructions, page 1 1 . 
The law allows you to reduce your income by certain 

contributions to charity, expenditures for interest, taxes, 
extraordinary medical and dental expenses, child care, cer- 
tain losses, and miscellaneous items, provided you itemize 
them on your return. Since there are restrictions on these 
deductions, refer to pages 11, 12, and 13 for details. 

The law also provides a "standard deduction" for per- 
sons who do not wish to list their deductions. The Tax 
Table on page 16 automatically allows a standard deduction 
for persons having income of less than $5,000. The stand- 
ard deduction for those with income of $5,000 or more is 
10 percent of the income on line 11, page 1 of the form, but 
npt to exceed $1,000 ($500 for a married person filing a 
separate return). It will be wise to compare the* total of 
your itemized deductions with the standard deduction to 
see which method is better. 

4. Figuring Tour Tax — See page 14 for detailed instructions. 
If you do not claim deductions and if your income on line 

11, page 1 of the form, is less than $5,000, you must use the 
Tax Table on page 16. If you itemize your deductions or 
if your income was $5,000 or more, you must use the tax 
computation schedule on the form and the tax rate sched- 
ules on page 14. See page 14 if you are unmarried or legally 
separated, maintain a home, and have a dependent living 
with you. Also see page 14 if you are a widow or widower. 



■Examples For Taxpayers With Income Less Than $5,000- 



Single person 

Income all from salary and wages 

Deductions less than 10% of income 



This person need complete only page 1 . 

H^ claims his exemption on line 1, and 
reports his salary on lines 5, 7 and 11. 
He then finds the tax on the amount 
on line 11 by using the Tax Table on 
page 16 of these instructions. He en- 
ters the tax on line 12 and fills in the 
remainder of the page. He should tear 
off pages 3 and 4. 



Single person with dependent mother 
Income from salary and interest 
Deductions exceed 10% of income 



This person must use pages 1, 2 and 3. 

He claims his exemption on line 1 and 
exemption for his mother on line 3 after 
entering the information on her depend- 
ency in the schedule at top of page 2. 

He reports his salary income on lines 5 
and 7, page 1. The interest is reported 
on page 3 and carried over to line 10, 
page 1. 

He itemizes his deductions and com- 
putes his tax on page 2. 

The amount of tax is carried over to 
line 12, page 1, and he fills in the re- 
mainder of the page. 



Married couple filing joint return 
with 2 dependent children 

Income from salary, gain on sale of 
stock, and dividends 

Deductions less than 10% of income 

This couple must use all four pages of 
the return and separate Schedule D. 

.They claim their exemptions on lines 1 
and 2. 

They report their salaries on lines 5 
and 7, page 1. Gain on the sale of 
stock is figured on separate Schedule D 
and reported on page 3. Dividends are 
also reported on page 3. The total of 
the gain and the dividends is carried 
over to line 10, page 1. 

They use the Tax Table to find their 
tax and enter it on line 1 2, page 1 . They 
use Schedule J on page 4 to figure their 
dividends received credit. 



Examples For Taxpayers With Income of $5,000 or More- 



Same as above, except he computes tax 
on page 2, and itemizes deductions if 
more than $1,000. 



Assume that the situations are the same as above except that income is $3,000 or more 



No change. 

Same as for income less than $5,000, 

as above. 



The only change is they must maKC the 
tax computation on page 2 instead of 
using the Tax Table to figure their tax. 

3 



86 



FACSIMILES OF TAX RETURNS FOR 1955 
MARRIED PERSONS— JOINT OR SEPARATE RETURNS 



Are Tou Married? — If married at the close of your taxable 
year, you are considered married for the entire year. If 
divorced or legally separated on or before the close of your 
year, you are considered single for the entire year. If your 
wife or husband died during the year, you are considered 
married for the entire year, and may file a joint return. You 
may also be entitled to the benefits of a joint return for 
the two years following the death of your husband or wife. 
See page 14. 

Joint or Separate Returns. — If husband and wife have separate 
income (for example, if both work), they may file separate 
returns or a joint return. A separate return accounts for 
the income and deductions of only one person. If married 
persons living in community property States file separate 
returns, each must report half of any community income. 
A joint return must include all the income and deductions 
of both husband and wife. A husband and wife may file 
a joint return even though one of them had no income. 
A joint return may not be filed if either husband or wife was 
a nonresident alien at any time during the taxable year. 

How To Make a Joint Return. — In a joint return you include 
all income and deductions of both husband and wife. In 



the return heading, list both names (for example: "John 
H. and Mary D. Doe"). Both must sign the return. 

Advantages of a Joint Return. — In most cases it is advanta- 
geous for married couples to file joint returns. The law pro- 
vides a "split income" method of figuring the tax on a joint 
return which often results in a lower tax than would result 
from separate returns. 

Joint Tax or Refund. — When a joint return is filed, the couple 
assume full legal responsibility for the entire tax, and if one 
fails to pay, the other must pay it. 

How To Make a Separate Return. — Husband and wijfe must 
each have income under the laws of their State and they 
must fill out separate forms. The "split income" provisions 
of the Federal tax law do not apply to separate returns of 
husband and wife. When filing separate returns, the hus- 
band and wife should each claim the allowable deductions 
paid with his or her own funds. (In community property 
States, deductions resulting from payments made out of 
funds belonging joindy to husband and wife may be divided 
half and half.) If one itemizes and claims actual deductions, 
then both must. 



HOW TO CLAIM YOUR EXEMPTIONS 

You are Allowed a Deduction of $600 for Each Exemption for Which You Qualify as Explained Below 



Exemptions For You And Wife 

For You. — You, as the taxpayer, are always entitled to at 
least one exemption. If, at the end of your taxable year, 
you were blind or were 65 or over, you get two exemp- 
tions. If you were both blind and 65 or over, you get 
three exemptions. 

For Tour Wife. — You get exemptions for your wife (or 
husband) if you and she are filing a joint return. If you 
file a separate return, you may claim her exemptions only 
if she had no income and did not receive more than half 
her support from another taxpayer. Otherwise, your wife's 
exemptions are like your own — one, if she was neither 
blind nor 65 or over; two, if she was either blind or 65 or 
over; three, if she was both blind and 65 or over. 

In Case Of Death.— If wife or husband died during 1955, 
the number of her or his exemptions is determined as of the 
date of death. 

Proof Of Blindness. — If totally blind, a statement of such fact 
must be attached 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°. 

Exemptions For Your Children 

You are entitled to one exemption for each child (in- 
cluding a stepchild, or legally adopted child), if during 
the taxable year, that child: 

1 . Support — Received more than one-half of his or her 
support from you (or from husband or wife if this is a 
joint return), and 

2. Income — Had not attained the age of 19 or was a 
student (if the child is 19 or over and not a student, he 
must have received less than $600 gross income), and 

3. Married Children — Did not file a joint return with 
her husband (or his wife), and 



4. Nationality — Was either a citizen or resident of the 
United States or a resident of Canada, Mexico, the 
Republic of Panama or the Canal Zone. For the exemp- 
tion in the case of children who are residents of the 
Republic of the Philippines and were born to or were 
legally adopted by servicemen in the Philippine Islands 
before January 1, 1956, consult your Internal Revenue 
Service office. 

The law defines a student as an individual who is engaged 
in full-time study at a recognized educational institution 
for at least five months of the year, or who is pursuing a 
full-time course of institutional on-farm training under the 
supervision of an accredited agent of an educational insdtu- 
tion or of a State, or a political subdivision of a State. 

In figuring whether you provide more than one-half of the 
support of a student, you may disregard amounts received 
by him as scholarships. 

Exemptions For Dependents Other Than Your 
Children 

You are entitled to one exemption for each other depend- 
ent who meets all the following requirements for the year: 

1. Received less than $600' 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. Did not file a joint return with her husband (or his 
wife), and 

4. Was either a citizen or resident of the United States or a 
resident of Canada, Mexico, the Republic of Panama or the 
Canal Zone, and 

5. EITHER (1) had as his principal place of abode your 
home and was a member of your household; OR (2) was 
related to you (or to husband or wife if a joint return is 
filed) in one of the following ways: 
Mother 
Father 

Grandmother 
Grandfather 
Brother 
Sister 



Grandson 
Granddaughter 



Stepbrother 

Stepsister 

Stepmother 

Stepfather 

Mother-in-law 

Father-in-law 



Brother-in-law 
Sister-in-law 



Son-in-law 
Daughter-in-law 
The Jollowing if 
related by blood: 

Uncle — • 

Aunt — 

Nephew^ 

Niece — 



FACSIMILES OF TAX RETURNS FOR 1955 



87 



Exemptions For Individuals Supported by More Than One Taxpayer 



If several persons contributed toward the support of an 
individual during the taxable year, but none contributed 
over half of the support, they may designate one of their 
number to claim the exemption if: 

(a) They as a group have provided over half of the sup- 
port of the individual; and 

(b) Each of them, had he contributed over half of the 
support, would have been able to claim the individual 
as a dependent; and 



(c) The person claiming the exemption for the individual 
contributed over 10 percent of the support; and 

(d) Each person described in (b) above (other than the 
person claiming the exemption) who contributed over 10 
percent of the individual's support files a declaration that 
he will not claim the individual as a dependent for the year. 
Form 2120, Multiple Support Agreement, is available at 
the nearest Internal Revenue Service office for this purpose. 



HOW TO REPORT YOUR INCOME 



What Income Is Taxed 

The law says all kinds of income in whatever form 
received are subject to tax with specific exceptions. This 



means that all income which is not specifically exempt 
must be included in your return, even though it may be 
offset by expenses and other deductions. 



Examples of Income Which Must Be Reported 

Wages, salaries, bonuses, commissions 

Tips and gratuities for services rendered 

Dividends and other earnings from investments 

Interest from loans and bonds, including FederjJ bonds issued on or 
after March 1, 1941 

Industrial, civil service and other pensions, annuities, endowments 

Rents and royalties from property, patents, copyrights 

Profits from business or profession 

Profit from sale of real estate, securities, autos 

Your share of partnership profits 

Your share of estate or trust income 

Contest prizes 

Gambling winnings 

Alimony, separate maintenance or support payments received from 
(and deductible by) your husband (or wife). For details see Mis- 
cellaneous Section relative to deductions. 



Examples of Income Which Should Not Be Reported 

Armed forces pay due to active service in a combat zone or while 
hospitaUzed from such service after June 24, 1950 and before Feb- 
ruary 1, 1955 — enlisted men's entire service pay for each month; 
officers' service pay up to $200 for each month. Your service with- 
holding statement (Form W-2) does not include this nontaxable 
service pay but shows only the pay you must report 

All Government payments and benefits made to veterans and their 
families, except nondisability retirement pay and interest on ter- 
minal leave bonds 

Dividends on veterans' Government insurance 

Federal and State Social Security benefits 

Railroad Retirement Act benefits 

Gifts, inheritances, bequests 

Workmen's compensation, insurance, damages, etc., for bodily injury 
or sickness 

Interest on State and municipal bonds 

Life insurance proceeds upon death. 



Wages, Salaries, Etc. 

You must report the full amount of your wages, salaries, 
fees, commissions, bonuses, and other payments for your 
personal services even though tax has been withheld by your 
employer. 

Report Total Wages Before Pay-Roll Deductions. — When your 
employer deducts taxes, insurance, union dues, savings 
bond subscriptions, social security ta.xes, pension fund con- 
tributions, community chest contributions, or other items 
from your pay, these amounts are still part of your wages. 
You must report your total wages in the amount that would 
have been paid if your employer had not made any 
deductions. 

Tips and Gratuities. — The law requires you to include in 
your wages all tips, gratuities, bonuses, and similar pay- 
ments for services rendered whether you get them from a 
customer or from your employer. Legally, these are not 
"gifts," even though sometimes called by that name. 
Payment In Merchandise, Etc. — If your employer pays part 
or all of your wages in merchandise, services, stock, or 
other things of value, you must determine the fair market 
value of such items and include it in your wages. 
Meals and Living Quarters. — Employees who, as a matter of 
choice, receive meals and lodging from their employers 
whether or not it is stipulated to be part of their salaries 
must include in income the fair market value of the meals 
and lodging. 

However, if, for the convenience of your employer, your 
meals are furnished at your place of employment or you are 
required to accept lodging at your place of employment as 
a condition of your employment, the value of the meals or 
lodging is not to be reported in your return. 

Exclusions From Salaries And Wages 

The law allows you to exclude from wages amounts 
received as wages or in place of wages under a wage con- 
tmuation plan for the period during which you were absent 



from work on account of personal injuries or sickness. This 
amount may not exceed a weekly rate of $100. (This limi- 
tation applies only to amounts received under plans which 
are financed by the employer. If the plan is one to which 
you and your employer contributed, the amounts receiv-ed 
which are attributable to your contributions are excludable 
without limit.) 

If your absence is due to illness, the exclusion does not 
apply to the amounts received for the first 7 calendar days. 
However, if you were hospitalized on account of sickness 
for at least one day during the illness or were injured, 
the exclusion applies from the first day of absence. In cases 
where the payments exceed a weekly rate of $100, the exclu- 
sion is figured by multiplying the amount received by 100 
and dividing the result by the weekly rate of payment. If 
you received such payments and they are included in your 
gross wages, enter your gross wages on line 5, page 1 of 
Form 1040, and enter on line 6 the amount to be excluded. 
Attach a statement showing your computation, and indi- 
cating the period (s) of absence, nature of illness or injury, 
and whether hospitalized. 

You may also exclude from gross income amounts 
received under an accident or health plan which are paid 
directly or indirectly to you to reimburse you for expenses 
for the medical care of yourself, your wife (or husband), or 
your dependents. However, you may not claim a deduc- 
tion for medical expense for these amounts. 

Trade and Business Deductions of Employees 

Reimbursed Expenses Other Than for Travel and Transporta- 
tion. — If your employer pays you an "expense account" or 
otherwise reimburses you for money spent for him in con- 
nection with your employment (other than "travel and 
transportation"), you should add these payments to your 
wages, and then subtract your actual allowable expenses 
of this type but not more than the reimbursements. Enter 
net amount on line 5 and attach a detailed statement in 



88 



FACSIMILES OF TAX RETURNS FOR 1955 



explanation. Any allowable expense in excess of the reim- 
bursed amount may be deducted as Miscellaneous Expenses 
on page 2 of your return if you itemize your deductions. 
Out-OJ-Town Travel Expenses. — The law provides special 
deductions for the expenses of travel while away from home 
in connection with your employer's bu.siness. Traveling 
"away from home" means going away from the city or 
town where you normally work and remaining away at 
least overnight. "Travel expenses" means the cost of 
transportation fares, meals, and lodging, and includes 
porters' tips, hire of public stenographers, baggage charges, 
and similar expenses necessary to travel. Travel expenses 
do not include any entertainment expenses or any personal 
expenses such as Jaundry. Any amount paid to you to cover 
these expenses must be included in your wages. You can 
deduct your full "travel expenses" from your wages before 
writing the net amount of your wages on line 5, page 1. 
Attach a statement to your return explaining in detail the 
expenses you deduct. If you choose to live away from the 
city where you regularly work, or do not transfer your home 
when your employer transfers your work to a different city, 
the law does not allow any "travel deduction" resulting 
from your choice of residence. 

Other Transportation Expenses. — Even though you do not 
travel away from home, as explained above, you may 
deduct from your wages or other compensation, before 
entering the net amount on page 1, transportation expenses 
paid in connection with the performance of services for your 
employer. Transportation expenses include payments for 
actual travel or, if you use your own car, the business por- 
tion of the cost of operation, including fuel, repairs, and 
depreciation. Any reimbursement of these expenses must 
be included in your income. Attach a statement to your 
return explaining in detail the expenses you deduct. 
Going To and From Work. — The law regards the cost of 
transportation between your residence and your principal 
place of employment as personal expense and does not 
allow you to deduct such cost, no matter how far you live 
from work, or how expensive the transportation may be. 
Expenses Of Outside Salesmen. — The law allows "Outside 
Salesmen" to deduct all their ordinary and necessary busi- 
ness expenses from their compensation before entering the 
net amount on line 5, page 1. This applies only to full-time 
salesmen who are engaged in soliciting business for their 
employers away from their employer's place of business. 
The term does not include one whose principal activities 
consist of service and delivery such as a milk-driver salesman. 
Other Expenses Of Employees. — The expenses set forth above 
are the only ones which may be deducted from salaries and 
wages on page 1 of Form 1040 by employees. If you use 
the Tax Table, or if you take the standard deduction, you 
automatically receive an allowance for a deduction which 
takes the place of all other employment expenses and non- 
business deductions. On the other hand, if you itemize your 
deductions, you can deduct the cost of tools, materials, dues 
to unions and professional societies, entertaining customers, 
and other expenses which are ordinary and necessary in 
connection with your employment. These items may be 
itemized and deducted on page 2 under the heading 
"Miscellaneous." 

Dividends 

If you own stock, the payments you receive out of the 
company's earnings and profits are called dividends and 
must be reported in your tax return. Usually dividends 
are paid in cash, but if paid in merchandise or other prop- 
erty, they are taxable at their fair market value. 

If a distribution is not paid from earnings and profits, it is 
not taxable as a dividend, but is treated as reduction of the 
cost or other basis of your stock. These distributions are not 



taxable until they exceed your cost or other basis, after ' 
which you must generally include any additional receipts • 
as gains from the sale or exchange of property, for which ' 
special tax treatment is provided. | 

In some cases a corporation distributes both a dividend ' 
and a repayment of capital at the same time; the check ' 
or notice will usually show them separately. In any case, ' 
you must report the dividend portion as income. i 

There are special rules applicable to stock dividends or 
stock rights; ask your Internal Revenue Service office for i 
more complete information. 

You may exclude from your income $50 of dividends ' 
received from qualifying domestic corporations during your 
taxable year. Use Schedule A on page 3 to list your divi- 
dends and to show the amount of the exclusion to which you 
are entitled. However, this exclusion does not apply to 
dividends received frorn the following types of nonqualifying 
corporations: 

(a) life insurance companies, and mutual insurance com- 
panies (other than mutual marine or mutual fire insurance 
companies issuing perpetual policies). 

(b) China Trade Act corporations. 

(c) so-(felled exempt organizations (charitable, fraternal, 
etc.) and exempt farmer's cooperative organizations. 

(d) mutual savings banks, cooperative banks, domestic 
building and loan associations, domestic savings and loan 
associations, Federal savings and loan associations on de- 
posits or withdrawable accounts. Dividends from these 
organizations must be reported as interest in Schedule B, 
on page 3 of Form 1040 and not as dividends. 

(e) regulated investment companies except to the extent 
designated by the company to be taken into account as a 
dividend for these purposes. 

(f) corporations deriving 80 percent or more of their 
income from U. S. possessions and 50 percent or more of 
their income from the active conduct of a business therein. 

If a joint return is filed and both husband and wife have 
dividend income, each one may exclude up to $50 of 
dividends received from qualifying corporations, but one 
may not us^ any portion of the $50 exclusion not used by 
the other. For example, if the husband has $200 in divi- 
dends, and the wife has $20, only $70 may be excluded on a 
joint return. 

See page 1 5 for the dividends received credit. 

Interest 

You must include in your return any interest you receive 
or which is credited to your account (whether entered in 
your pass-book or not) and can be withdrawn by you. All 
interest on bonds, debentures, notes, savings accounts, or 
loans is taxable, except for certain governmental issues. 
For example, some of the interest which is fully exempt 
from tax is (a) interest from State and municipal bonds and 
securities and (b) interest on any $5,000 principal value of 
Treasury bonds issued before March 1, 1941. 

You must include in your gross income the interest from 
certain United States securities issued prior to March 1, 
1941, which was exempt from the normal tax by the 
acts authorizing their issuance. However, you are, entitled 
to a credit against your tax computed according to the 
instructions on page 15. The following securities are 
examples of those for which the credit for partially tax- 
e.xempt interest is allowed: (a) Treasury bonds in excess of 
$5,000 issued before March 1, 1941; (b) "dividends" on 
shares of Federal savings and loan associations if the shares 
were issued before March 28, 1942. 

The interest on U. S. Government bonds and securities 
issued on or after March 1, 1941, is fully taxable. 

If you own United States Savings or War bonds (Series 
A to F, inclusive), the gradual increase in value of each 



FACSIMILES OF TAX RETURNS FOR 1955 



89 



bond (as shown in the table on its back) is considered in- 
terest, but you need not report it in your tax return until 
you cash the bond or until the year of final maturity which- 
ever is earlier. However, you may at any time elect to 
report each year the annual increase in value, but if you 
do so you miist report in the first year the entire increase 
to date and must continue to report the annual increase 
each year. 

Itemize your interest in Schedule B, page 3, stating the 
name of the payer and the amount of interest received. 

Business Or Profession 

General. — The law taxes the profits trom a business or 
profession — not its total receipts. Therefore, separate 
Schedule C (Form 1040), which contains further instructions, 
is provided to help you figure your profit or loss from business. 
Generally, you may deduct the ordinary and necessary 
expenses of doing business — cost of merchandise, salaries, 
interest, taxes, rent, repairs, and incidental supplies. In 
the case of capital investments and improvements in depre- 
ciable property, such as buildings, machines, fixtures, and 
similar items having a useful life of more than one year, the 
law provides a depreciation allowance as the method of 
deducting the cost over the life of the property. For further 
information on depreciation, see page 1 0. 

If some of your expenses are part business and part per- 
sonal, you can deduct the business portion but not the per- 
sonal portion. For instance, a doctor who uses his car half 
for business can deduct only half the operating expenses. 

Everyone engaged in a trade or business and making pay- 
ments to another person of salaries, wages, commissions, 
interest, rent, etc., of $600 or more in the course of such 
trade or business during his taxable year must file informa- 
tion returns. Forms 1096 and 1099, to report such payments. 
If a portion of such salary or wage payments was reported 
on a Withholding Statement (Form W-2), only the re- 
mainder must be reported on Form 1099. Information 
returns are not required unless the payments are made in 
the course of business. 

Individuals in business may under certain conditions elect 
to report and pay income tax on such business income on 
the same basis as a domestic corporation. For full details 
con-sult your Internal Revenue Service office. 

Varming 

For the assistance of farmers, a separate Schedule F 
(Form 1040), is provided and must be used by all farmers 
who report on the cash method. This form is optional with 
farmers who keep books on the accrual method; however, 
farmers who do not use Schedule F must use Schedule C. 
Additional instructions for farmers have been provided 
for use with Schedule F and are also available in the 
Internal Revenue Service offices. 

Partnerships 

A partnership does not pay income tax in the firm's 
name. Each partner must report in his personal tax return 
his share of his partnership's income and pay tax on it. 

Include in Schedule H, page 3 of Form 1040, yov share 
of the ordinary income (whether actually received by you 
or not) or the net loss of a partnership, joint venture, or 
the like, whose ta.\able year ends within or with the year 
covered by your return. Other items, income, deductions, 
etc., to be carried to the appropriate schedule of your indi- 
vidual return are shown in Schedule K of the partnership 
return. 

If the partnership is engaged in a trade or business, the 
individual partner may be subject to the self-employment 



tax on his share of the partnership's self-employment in- 
come. In such a case the partner's share of partnership 
self-employment net earnings (or loss) should be entered 
on line 28(b), separate Schedule G. 

Net Operating Loss 

If, in 1955, your business or profession lost money instead 
of making a profit or if you had a casualty loss, or a loss 
from the sale or other disposition of depreciable property 
(or real property) used in your trade or business, you can 
apply these losses against your other 1955 income. If these 
losses exceed your other income, the excess of this "net oper- 
ating loss" may be carried back to offset your income for 
1953 and 1954, and any remaining excess may be carried 
forward against your income for the years 1956 through 
1 960. If a carryback entitles you to a refund of prior year 
taxes, ask the District Director for Form 1045 to claim a 
quick refund. For further information, see section 172 of 
the Internal Revenue Code of 1954 and section 122 of the 
1939 Code. 

If you had a loss in preceding years which may be carried 
over to 1955, you should apply the net operating loss de- 
duction as an adjustment of. the amount entered on line 11, 
page 1, Form 1040, and file a statement setting forth this 
computation. 

Self -employment Tax 

Every self-employed individual must file an annual return 
of his self-employment income on Form 1040 if he has at 
least $400 of net earnings from self-employment in his tax- 
able year, even though he may not have sufficient income to 
require the filing of an income tax return. 

If your income is derived solely from sajary or wages, or 
from dividends or interest on investments, capital gains, 
annuities, or pensions, you will have no self-employment 
income and no self-employment tax to pay. 

Generally, if you carry on a business as a sole proprietor, 
or if you render service as an independent contractor, or as a 
member of a- partnership or similar organization, you will 
have self-employment inconie. 

The computation of self-employment tax is made on sepa- 
rate Schedule C or separate Schedule F, which with 
attached Schedule SE should be filed with your individual 
income tax return. The self-employment tax is a part of 
the total tax to be paid with your income tax return. 

Any declaration of estimated tax required to be filed may, 
if you desire, include estimated tax on self-employment 
income. 

Sale and Exchange of Property 

If you sell your house, car, furniture, securities, real estate, 
or any other kind of property, you must report any profit 
on your tax return. Generally, such profits are capital 
gains if the property was not held for sale to customers in 
the ordinary course of business. Separate Schedule D 
(Form 1040) is provided to compute capital gains and 
losses, and the results from other transactions in property. 
Sale of Homes, Etc. — General Rule. — The law requires you 
to report any gains from the sale or exchange of your resi- 
dence or other nonbusiness property, but does not allow 
you to claim any loss from the sale of a home or other asset 
which was not held for the purpose of producing income. 
Your gain from the sale of this kind, of property is the 
difference between (1) the sales price and (2) your original 
cost plus the cost of permanent improvements. If deprecia- 
tion was allowed or allowable during any period because 
you rented the house or used part of it for business purposes, 
the original cost must be reduced by the amount of 
depreciation which was allowed or allowable. 



90 



FACSIMILES OF TAX RETURNS FOR 1955 



Special Rule for Sale of Residence at a Gain. — If you 
sold or exchanged your residence during 1955 at a gain and 
within one year after (or before) the sale, you purchased 
and occupied another residence, none of the gain is taxable 
if the cost of the new residence equals or exceeds the ad- 
justed sales price of the old residence. See, however, in- 
structions below for information to be furnished. If in- 
stead of purchasing another residence, you begin construc- 
tion of a new residence (either one year before or within 
one year after the sale of your old residence) and occupy it 
not later than 1 8 months after the sale, none of the gain 
upon the sale is taxable if your cost of construction plus 
the cost of land (acquired within the period beginning one 
year before the sale and ending 18 months after the sale) 
equals or exceeds the adjusted sales price of the old residence. 

If the adjusted sales price of your old residence exceeds the 
cost of your new residence, the gain on the sale is taxable to 
the extent of such excess. The adjusted sales price is the 
gross selling price less commissions and the expenses for 
work performed on the residence in order to assist in its sale, 
such as selling and redecorating expenses. Redecorating 
expenses, however, must be for work performed during the 
90-day period ending on the day on which a contract to sell 
is entered into, and must be paid within 30 days after date 
of sale. 

For example, assume your adjusted sales price is $15,000 
for a residence which cost you $10,000 and you purchase 
a new residence for $14,000. The taxable portion of your 
gain is only $1,000, the difference between the adjusted 
sales price of your original residence and the purchase 
price of the new residence. The nontaxable portion of the 
gain of $4,000 serves to reduce the basis of the new property. 
Therefore in any future transaction its adjusted basis would 
be $10,000 (cost of $14,000 less non-taxable gain of $4,000). 

Special rules apply if (a) a part of your old or new 
residence is used for rental or business purposes, (b) you 
sell within one year more than one property used as your 
principal residence, (c) the shares of the husband and wife 
in the old and new residences are not identical, (d) you 
own more than one residence at the same time, or (e) you 
acquired your new residence because your old residence 
was destroyed by a casualty (such as fire) or condemned. 

If you sold or exchanged your residence, report the details 
of the sale in separate Schedule D. If you do not intend to 
replace, or if the period for replacement has passed, report 
the details in the year of sale. If you have acquired and 
occupied your new residence, enter in column (h) of Sched- 
ule D only the amount of taxable gain, if any, and attach 
statement showing the purchase price, date of purchase, 
and date of occupancy. 

If you have decided to replace, but have not done so, or 
if you are undecided, you should enter "None" in column (h) 
of Schedule D. When you do replace within the required 
period, you must advise the District Director, giving full 
details. When you decide not to replace, or the period has 
passed, you must file an amended return, if you previously 
filed a return. Since any additional tax due will bear in- 
terest from the due date of the original return until paid, 
it is advisable to file the amended return for the year of sale 
as promptly as possible. 

The running of the 1-year period or the 18-month period 
will be suspended during the time, if any, in which you serve 
on active duty in the Armed Forces after the date of sale of 
the old residence and during an induction period, pursuant 
to a call or order for an indefinite period or for more than 
90 days. This suspension applies only where your service 
begins before the end of the 1-year period or the 18-month 
period, as the case may be, and cannot extend such period 
beyond a date which falls 4 years after the date of sale. 



If your residence is destroyed or condemned, or even if 
you sell because of the threat of condemnation, you may be 
entitled to the benefit of other provisions of law which give 
you a longer time in which to buy a new residence. If you 
require more information about your particular case, you 
should apply to your Internal Revenue Service office. 

Nonbusiness Bad Debts. — If you fail to collect a personal loan, 
you can list the bad debt as a "short-term capital loss" pro- 
vided the loan was made with a true expectation of collect- 
ing. So-called loans to close relatives, which are really in 
the nature of gifts, must not be listed as deductible losses. 

Annuities and Pensions 

Koncontribulory Annuities. — The full amount of an annuity or 
a pension of a retired employee, where the employee did 
not contribute to the cost and was not taxable on his em- 
ployer's contributions, must be included in his gross in- 
come. The total of the payments received during his tax- 
able year should be shown on line 6, Part I of Schedule E. 

Other Annuities. — Amounts received from other annuities, 
pensions, endowments, or life insurance contracts for a 
reason other than the death of the insured, whether paid 
for a fixed number of years or for life, may have a portion 
of the payment excluded from gross income. The followine 
types are included under this rule: (a) pensions where the 
employee has either contributed to its cost or has beer 
taxed on his employer's contributions, (b) amounts paid foi 
a reason other than the death of the insured under ar 
annuity, endowment, or life insurance contract, and (c] 
amounts paid to a beneficiary, through an option in th( 
policy or otherwise, in installments or in a lump sum undei 
a life insurance contract at a date or dates later than tht 
insured's death where the death occurred on or aftei 
August 17, 1954. 

Schedule E on Form 1040 and the following instruction: 
should enable you to compute the taxable portion of tht 
annuity. If you are receiving payments on more than om 
pension or annuity, fill out a separate schedule for each one , 

General Rule Jor Annuities 

In general, amounts received from annuities and pen- 
sions are included in income to the extent they exceed the 
exclusion described below. You may exclude from youi 
income an amount found by using the following formula: 

Investment in the contract ^ , . . 

= :; X payment received 

bxpected return 

This formula means that you divide the investment in 
the contract by the expected return and multiply the 
result by the payment received under the annuity, pension, 
or contract. Formula terms are explained below. 

''Investment in the contract'" is, in general, the total amount ol 
the premiums or other consideration paid (the amount con- 
tributed by you plus the contributions made by your em- 
ployer on which you were previously taxable) for the con- 
tract as of the annuity starting date. This investment must 
be reduced by the amounts received under the investment 
before the annuity starting date to the extent excludable 
from gross income under prior income tax law. The 
''annuity starting date" is the first day of the first period for 
which a payment is received as an annuity under the con- 
tract; except that if the date was before January 1, 1954, 
then the annuity starting date is considered January 1, 1954. 
For contracts which provide for refunds if the annuitant 
dies before receiving specified amounts, the "investment in 
the contract" should be reduced by the value of the refund 
feature. The latter is computed from actuarial tables which 



FACSIMILES OF TAX RETURNS FOR 1955 



91 



will be furnished by your Internal Revenue Service office 
upon request. Since the refund payable to the beneficiary 
is exempt from tax, this downward adjustment for the 
refund feature is to avoid a duplicate exclusion. 
"Expected return" — There are two methods for determining 
expected return depending on the type of contract. 

(a) If the contract provides for amounts to be received 
for a fixed number of years, then the expected return is the 
total amount of the payments to be received after the 
annuity starting date. 

(b) If the contract provides for amounts to be received for 
the life of the annuitant, then the expected return is found 
by multiplying the amount of the annual payment by the 
multiple applicable to the age and sex of the annuitant as 
of the annuity starting date. Special multiples are appli- 
cable in the case of payments under joint and survivor an- 
nuities. The multiples are set out in actuarial tables which 
will be furnished by your Internal Revenue Service office 
upon request. 

"Payment received" is the total amount received for a year 
under the contract. 

Example: D purchased a life annuity on January 1, 1952, 
for $15,000 which provides for annual payments of $1,200 
beginning January 1, 1953. The multiple applicable in 
D's case as of January 1, 1954, is 15.0. During the year 
1953, D received tax-free under the existing tax laws $750 
($1,200 less 3% of $1 5,000). The amount of each payment 
which D is to exclude frorn his gross income beginning with 
the 1954 payment is $950, determined as follows: 

Annual payment SI, 200 

Investment in the contract. . $15, 000 

Lc»; Amount recovered tax free in prior years . 750 

Investment in the contract as of 1/1/54, the annuity 

starting date as defined above $14, 250 

Expected return ($1,200X15.0) $18, 000 

The amoimt to be excluded based on the formula above: 

|li^ X $1,200 which equals $950 

D will include' in his income $250 ($l,200-$950) in the 
year 1954 and each subsequent year as long as he lives. 

Special Rule Jor Certain Types of Employees' Annuities 

There is a special rule provided for amounts received as 
employees' annuities where part of the cost is contributed 
by the employer and the amount contributed by the employee 
will be returned within 3 years from the date (whether or 
not before January 1, 1954) of the first payment received 
under the contract. If both of these conditions are met, then 
all the jjayments received under the contract are to be ex- 
cluded from gross income until the employee recovers his 
cost (the amount contributed by him plus the contributions 
made by the employer on which the employee was previ- 
ously taxable); therfeafter all amounts received under the 
contract are fully taxable. This method of computing tax- 
able income also applies to employee's beneficiary if em- 
ployee died before receiving any annuity or pension payments. 
Example: An employee receives $200 a month under an 
annuity. While he worked, he contributed $4,925 toward 
the cost of the annuity. His employer also made contribu- 
tions toward the cost of the annuity. The retired employee 
would be paid $7,200 during his first 3 years, which amount 
exceeds his contribution of $4,925. Therefore, he excludes 
from gross income all the payments received from the 
annuity until he has received $4,925. All payments 
received thereafter are fully taxable. 

Other Types oj Annuities 

Amounts Received Under Lije-Insurance Policies By Reason Oj 
Death. — In general, a lump sum payable at the death of the 
insured under a life insurance policy is excludable from 
the gross income of the recipient. When, however, the 



beneficiary of a life insurance contract leaves a sum on 
deposit with the insurer, and receives interest on it under 
an agreement with the insurer the interest is includible in 
its entirety in the beneficiary's gross income. If the bene- 
ficiary receives, through his option or otherwise, installment 
payments at dates later than the insured's death he or she 
may be taxed on a part of the amount or amounts so received. 
Special rules also apply in the case of joint and survivor 
annuities where the first annuitant died in 1951, 1952, or 
1953; where a refund feature is involved; where amounts are 
received under an annuity, endowment, or life insurance 
contract, if such amount is not received as an annuity; and 
in cases which have not been otherwise explained in the 
instructions. See your Internal Revenue Service office for 
more detailed instructions. 

Rents and Royalties 

If you are not engaged in selling real estate to customers 
but receive rent from property owned or controlled by you, 
or royalties from copyrights, mineral leases, and similar 
rights, report the total amount received in Schedule G on 
page 3 of Form 1040. If property, other than cash, was 
received as rent, its fair market value should be reported. 

You are entitled to various deductions which are indi- 
cated in Schedule G. In the case of buildings you can de- 
duct depreciation, as explained elsewhere in these instruc- 
tions. 

You can also deduct all ordinary and necessary expend- 
itures on the property such as taxes, interest, repairs, insur- 
ance, agent's commissions, maintenance, and similar 
items. However, you cannot deduct capital investments or 
improvements but must add them to the basis of the 
property for the purpose of depreciation. For example, a 
landlord can deduct the cost of minor repairs but not 
the cost of major improvements such as a new roof or 
remodeling. 

Expenses, depreciation, and depletion should be listed in 
total in the columns provided in Schedule G. 
IJ You Rent Part of Your House, Etc. — If you rent out only part 
of your property, you can deduct only a similar portion of 
the expenses. For example, if you rent out one-half of your 
home, and live in the other half, you can deduct only one- 
half of the depreciation and other expenses. 

Room rent and other space rentals should be reported as 
business income in separate Schedule C if services are ren- 
dered to the occupant; otherwise, report such income in 
Schedule G. If you are engaged in the business of selling 
real estate, you should report rentals received in separate 
Schedule C. 

Estates and Trusts 

If you are a beneficiary of an estate or trust, report in 
your personal tax return any of its income which is required 
to be distributed to you or which has been paid or credited 
to your account for the taxable year. The administrator, 
executor, or trustee should advise you what to report. 

Include in Schedule H of your return your share of such 
income (whether actually received by you or not) of an 
estate or trust for its taxable year which ends with or within 
the year covered by your return. Subtract from your share 
of such income any depreciation on estate or trust property 
which is allocable to you and show the net amount (or 
loss). There may be distribytions (other than ordinary 
income) by an estate or trust, such as capital gains, dividends, 
etc., which are properly reportable in other schedules in 
your return. The fiduciary should advise you of such items 
requiring this special treatment. 

Other Income 

If you cannot find any specific place on your return to list 
certain types of income, you should report such income in 



92 



FACSIMILES OF TAX RETURNS FOR 1955 



Schedule H, page 3. This is the proper place to report 
amounts received as alimony, support, prizes, recoveries 
of bad debts, etc., which reduced your tax in a prior year. 

Depreciation 

A reasonable allowance for the exhaustion, wear and tear, 
and obsolescence of property used in the trade or business 
or of property held by the taxpayer for the production of 
income shall be allowed as a depreciation deduction. The 
allowance does not apply to inventories or stock-in-trade nor 
to land apart from the improvements or physical develop- 
ment added to it. 

The useful life of an asset can be measured in units of pro- 
duction or machine hours (for machinery) or in miles of 
operation (for automotive equipment), etc., but the ordinary 
practice is to measure useful life in years. Business expe- 
rience, engineering information, and other relevant factors 
provide a reasonable basis for estimating the useful life of 
property. The cost (or other basis) to be recovered should 
be charged off over the expected useful life of the property. 
For guidance, comprehensive tables of "average useful lives" 
of various kinds of buildings, machines, and equiprhent in 
many industries and businesses have been published in a 
booklet called Bulletin F, which may be purchased for 30 
cents from the Superintendent of Documents, Government 
Printing Office, Washington 25, D. C. 

(a) Straight line method. — The most common method of 
computing depreciation is the "straight line" method. It 
allows for the recovery of cost in equal annual amounts over 
the life of the property, with only salvage value remaining 
at the end of its useful life. To compute the deduction, add 
the cost of improvements to the cost (or other basis) of the 
asset and deduct both the estimated salvage value and the 
total depreciation allowed or allowable in past years. 
Divide the result by the number of years of useful life re- 
maining to the asset — the quotient is the depreciation 
deduction. 

(b) Declining balance method. — Under this method a uni- 
form rate is applied each year to the remaining cost or 
other basis of property (without adjustment for salvage 
value) determined at the beginning of such year. For prop- 
erty acquired before January 1, 1954, or used property 
whenever acquired, the rate of depreciation under this 
method may not exceed one and one-half times the ap- 
plicable straight-line rate. 

(c) Special rules for new assets acquired after December 31, 
1953. — The cost or other basis of an asset acquired after 
December 31, 1953, may be depreciated under methods 
proper in the past; or, it may be depreciated under any of 
the following methods provided (1) that the asset is tangi- 
ble, (2) that it has an estimated useful life of three years 
or more, and (3) that the original use of the asset com- 
menced with the taxpayer and commenced after De- 
cember 31, 1953. If an asset is constructed, reconstructed, 
or, erected by the taxpayer, so much of the basis of the 
asset as is attributable to construction, reconstruction or 
erection after December 31, 1953, may be depreciated under 
methods proper in the past; or, it may be depreciated 
under any of the following methods provided that the asset 
meets qualifications (1) and (2) above. 

10 



i 



(7) Declining balance method. — This method may be used 
with a rate not in excess of twice the applicable straight- 
line rate. 

(2) Sum oj the years-digit method. — Under this method an- 
nual allowances for depreciation are computed by applying 
changing fractions to the taxpayer's cost or other basis of 
property (reduced by estimated salvage). 

The deduction for each year is computed by multiplying 
the cost or other basis of the asset (reduced by estimated 
salvage value) by the number of years of useful life remain- 
ing (including the year for which the deduction is computed) 
and dividing the product by the sum of all the digits corre- 
sponding to the years of the estimated useful life of the asset. 
In the case of a 5-year life this sum would be 15 (5 + 4-t-3-(-2 
-|- 1 ) . For the first year five-fifteenths of the cost reduced by 
estimated salvage value would be allowable, for the second 
year four-fifteenths, etc. 

(3) Other methods. — A. taxpayer may use any consistent 
method which does not result in accumulated allowances at 
the end of any year greater than the total of the accumulated 
allowances which would have resulted from the use of 
the declining balance method. This limitation applies only 
during the first two-thirds of the useful life of the property. 



Accoutjting Methods and Records 

Your return must be on the "cash method" unless you 
keep books of account. "Cash method" means that all 
items of taxable income actually or constructively received 
during the year (whether in cash or in property or services) 
and only those amounts actually paid during the year for 
deductible expenses are shown. Income is "constructively" 
received when it is credited to your account or set aside 
for you and may be drawn upon by you at any time. 
Uncashed salary or dividend checks, bank interest credited 
to your account, matured bond coupons, and similar item' 
which you can immediately turn into cash are "constru*,- 
tively received" even though you have not actually con- 
verted them into cash. 

An "'accrual method'" means that you report income when 
earned, even if not received, and deduct expenses when 
incurred, even if not paid within the taxable period. 

The method used in keeping your records may be the 
cash receipts and disbursements method, or an accrual 
method, so long as income is clearly reflected. However, 
in most cases you must secure consent of the Commissioner 
before changing your accounting method. 



Rounding Off to Whole-Dollar Amounts 

If you wish, the money items on your return or ac- 
companying schedules required by such return may be 
shown as whole-dollar amounts. This means that you 
eliminate any amount less than 50 cents, and increase any 
amount between 50 cents and 99 cents to the next higher 
dollar. Your choice as to whether or not you round off to ; 
whole-dollar amounts may not be changed after the due h 
date for filing your return. 

• 



FACSIMILES OF TAX RETURNS FOR 1955 
HOW TO CLAIM NONBUSINESS DEDUCTIONS 



93 



Contributions 

If you itemize deductions, you can deduct gifts to religious, 
charitable, educational, scientific, or literary organizations, 
and organizations for the prevention of cruelty to children 
and animals, unless the organization is operated for personal 
profit, or conducts propaganda or otherwise attempts to 
influence legislation. You can deduct gifts to fraternal 
organizations if they are to be used for charitable, religious, 
etc., purposes. You can also deduct gifts to veterans' 
organizations, or to a governmental agency which will use 
the gifts for public purposes. A contribution may be made 
in money or property (not services). If in property, it is 
measured by the fair market value of the property at the 
time of contribution. 

For the contribution to be deductible, the recipient of the 
contribution must have been organized or created in the 
United States or its possessions, or under our law. The 
law does not allow deductions for gifts to individuals, or to 
other types of organizations, however worthy. 

In general, the deduction for contributions may not 
exceed 20 percent of your adjusted gross income. 

There is a special additional deduction of up to 10 percent 
for contributions made to churches, a convention or associ- 
ation of churches, tax-exempt educational institutions, and 
tax-exempt hospitals, which must be computed as explained 
below. If all your contributions were to these churches, 
schools, and hospitals, you can deduct up to 30 percent of 
your adjusted gross income. To compute the deduction for 
contributions you should first figure the contributions to 
these special institutions to the extent of 10 percent of your 
adjusted gross income and the amount in excess of 10 percent 
should be added to the other contributions to which the 20 
percent limitation applies. Attach a schedule showincr this 
computation. 

While you can deduct gifts to the kind of organizations 
listed below, you cannot deduct dues or other payments 
to them for which you receive personal benefits. For 
example, you can deduct gifts to a YMCA but not dues. 

Some examples of the treatment of contributions are: 

You CAN Deduct Gifts To: 
Churches, including assessments 
Salvatioij Army 
Red Cross, community chests 
Nonprofit schools and hospitals 
Veterans' organizations 
Boy Scouts, Girl Scouts, and 
other similar organizations 



Uu CANNOT Deduct Gijts To: 
Relatives, friends, other indi- 
viduals 
Political organizations or candi- 
dates 



Interest 



Nonprofit organizations pri- 
marily engaged in conducting 
research or education for the 
alleviation and cure of diseases 
such as tuberculosis, cancer, 
multiple sclerosis, muscular 
dystrophy, cerebral palsy, 
poliomyelitis, and diseases of 
the heart, etc. 

Social clubs 
Labor unions 
Chambers of commerce 
Propaganda organizations 



If you itemize deductions, you can deduct interest you 
paid on your personal debts, such as bank loans or home 
mortgages. Interest paid on business debts should be re- 
ported in separate Schedules C or F or Schedule G, page 3, of 



Form 1040. Do not deduct interest paid on money borrowed 
to buy tax-exempt securities oi single-premium life insurance. 
Interest paid on behalf of another person is not deductible 
unless you were legally liable to pay it. In figuring the 
interest paid on a mortgage on your home or on an install- 
ment contract for goodi. for your personal use, eliminate 
such items as carrying charges and insurance, which are 
not deductible, and taxes which may be deductible but 
which should be itemized separately. 

The law provides a deduction for interest paid for 
purchasing personal property (such as automobiles, 
radios, etc.) on the installment plan where the interest 
charges are not separately stated from other carrying 
charges. This deduction is equal to 6 percent of the 
average unpaid monthly balance under the contract. 
Compute the average unpaid monthly balance by adding 
up the unpaid balance at the beginning of each month 
during the year and dividing by 12. The interest deduc- 
tion may not exceed the portion of the total carrying 
charges attributable to the taxable year. 

Tou CAN Deduct Interest On: 
Your personal note to a bank or 

an individual 
A mortgage on your home 



A life insurance loan, if you pay 

the interest in cash 
Delinquent taxes 



rou CANNOT Deduct Interest On: 
Indebtedness of another person, 
when you are not legally liable 
for payment of the interest 
A gambling debt or other non- 
enforceable obligation 



Taxes 



A life insurance loan, if interest 
is added to the loan and you 
report on the cash basis 



If you itemize deductions, you can deduct most non- 
Federal taxes paid by you. You can deduct State or local 
retail sales taxes if under the laws of your State they are 
imposed directly upon the consumer, or if they are imposed 
on the retailer (or wholesaler in case of gasoline taxes) and 
the amount of the tax is separately stated by the retailer 
to the consumer. In general, you cannot deduct taxes 
assessed for pavements or other local improvements, includ- 
ing front-foot benefits, which tend to increase the value of 
your property. Consult your Internal Revenue Service 
office for circumstances under which local improvement 
taxes may be deducted. If you paid foreign taxes you may 
be entitled to a credit against your tax rather than a 
deduction from income. 

Do not deduct on page 2 any nonbusiness Federal taxes, or 
any taxes paid in connection with a business or profession 
which are deductible in Schedule G or separate Schedules 
Cor F. 



Tou CAN Deduct: 

Personal property taxes 

Real estate taxes 

State income taxes 

State or local retail sales taxes 

You CANNOT Deduct: 

Any Federal excise taxes on your 
personal expenditures, such as 
taxes on theater admissions, 
furs, jewelry, cosmetics, rail- 
road tickets, telephone, etc. 

Federal social security taxes 



Auto license fees 

State capitation or poll taxes 

State gasoline taxes 



Hunting licenses, dog licenses 
Auto inspection fees 
Water taxes 

Taxes paid by you for another 
person 

11 



94 



FACSIMILES OF TAX RETURNS FOR 1955 



Casualty Losses and Thefts 

If you itemize deductions, you can deduct your net loss 
resulting from the destruction of your property in a fire, 
storm, automobile accident, shipwreck, or other losses 
caused by natural forces. Damage to your car by collision 
or accident can be deducted if due merely to negligent 
driving but cannot be deducted if due to your willful act 
or your willful negligence. You can also deduct in the 
year of discovery losses due to theft, but not losses due to 
mislaying or losing articles. 

The amount of loss to be deducted is measured by the 
fair market value of the property just before the casualty 
less its fair market value immediately after the casualty (but 
not more than the cost or other adjusted basis of the 
property), reduced by any insurance or compensation 
received. Explain in an attached statement. 

If your 1955 casualty losses exceed your 1955 income, the 
excess may be carried back as a "net operating loss" to 
offset your income for 1953. If the loss carried back 
exceeds your 1953 income, the excess may be used to 
offset your 1954 income. Any remaining excess may be 
carried over to the years 1956-1960, inclusive. 

Tou CAN Deduct Losses On: 

Property such as your home, Loss or damage of property by 
clothing, or automobile de- flood, lightning, storm, cxplo- 

stroyed or damaged by fire sion, or freezing 

Property, including cash, which 
is stolen from you 

Tou CANNOT Deduct Losses 0:t: 

Personal injury to yourself or Damage by rust or gradual ero- 

anothcr person sion 

Accidental loss by you of cash or Animals or plants damaged or 

other personal property destroyed by disease 
Property lost in storage or in 

transit 

Medical and Dental Expenses 

If you itemize deductions, you can dedwct, within the 
limits described below, the amount you paid during the year 
(not compensated by hospital, health or accident insurance) 
for medical or dental expenses for yourself, your wife, or 
any dependent who received over one-half of his support 
from you. List name and amount paid to each person. 
If you pay medical expenses for a dependent who gets over 
half of his support from you, you can deduct the payments 
even though you are not entitled to a deduction for an 
exemption for that dependent because he had more than 
$600 of gross income. 

You can deduct amounts paid for the prevention, cure, 
correction, or treatment of a physical or mental defect or 
illness. If you pay someone to perform both nursing and 
domestic duties, you can deduct only that part of the cost 
which is for nursing. 

You can deduct the cost of transportation primarily for 
and essential to medical care, but you cannot deduct any 
other travel expense even if it benefits your health. Meals 
and lodging may not be treated as medical expense while 
away from home receiving medical treatment unless they 
are part of a hospital bill. 

12 



Figuring tht Deduction. — You can deduct only those medical 
and dental expenses which exceed 3 percent of your ad- 
justed gross income. However in figuring these expenses, 
the amount paid for medicine and drugs may be taken into 
account only to the extent it exceeds 1 percent of your 
adjusted gross income, line 11, page 1. There is a schedule 
provided on page 2 to make this computation. 

Limitations. — The deduction may not exceed $2,500 mul- 
tiplied by the number of exemptions other than the 
exemptions for age and blindness. In addition there is a 
maximum limitation as follows: 

(a) $5,000 if the taxpayer is single and not a head of 
household or a widow or widower entitled to the special 
tax rates; 

(b) $5,000 if the taxpayer is married but files a separate 
return; or 

(c) $10,000 if the taxpayer files a joint return, or is a head 
of household or a widow or widower entitled to the special 
tax rates. 

Special Rule For Persons 65 Or Over. — If either you or your wife 
were 65 or over, the maximum limitation for amounts spent 
is the same as set out above. However, amounts deductible 
for medical and dental expenses for you and your wife are 
not restricted to the excess over 3 percent of your adjusted 
gross income. In effect, the 3 percent rule may be disre- 
garded. But the amounts spent by you for your medicine 
and drugs are still limited to the excess of 1 percent of your 
adjusted gross income, and amounts spent by you for your 
dependents' medical expenses are deductible only to the 
extent they exceed 3 percent of your adjusted gross income. 

Special Rule For Decedents. — In the case of a decedent, ex- 
penses for medical care may be treated as paid by the 
decedent at the time incurred, if such expenses are paid 
from his estate within one year after his death, and provided 
they are not deducted in computing the decedent's taxable 
estate for Federal estate tax purposes. If the expenses are 
allowable for estate tax purposes, but it is preferred to 
deduct them for income tax purposes, there must be filed 
with the Form 1040 a statement that this amount has not 
been claimed in the estate tax return, and a waiver of the 
right to have this amount allowed at any time for estate tax 
purposes. 

Any expense claimed as a deduction for the care of chil- 
dren and certain other dependents should not be included 
in your computation of the deduction for medical expense. 

i'ou CAN Deduct Piiyments To or For: 

Doctors, dentists, nurses, and hos- cal or surgical appliances, 

pitals braces, etc. 

Drugs or medicines X-ray examinations or treatment 

Transportation necessary to get Premiums on hospital or medical 

medical care insurance' 
Eyeglasses, artificial teeth, medi- 

I'ou CANNO T Deduct Payments For: 

Funeral expenses Travel ordered or suggested by 

Cemetery plot your doctor for rest or change 

Illegal operations or drugs Premiums on life insurance 



FACSIMILES OF TAX RETURNS FOR 1955 



95 



Expenses For the Care of Children and Certain 
Other Dependents 

Generally, there is allowed a deduction not to exceed a 
total of $600 for expenses paid by a woman or a widower 
(including men who are divorced or legally separated 
under a decree and^who have not remarried) for the care of 
one or more dependents if such care is to enable the tax- 
payer to be gainfully employed or actively to seek gain- 
ful employment. For this purpose, the term "dependent" 
is limited to the following persons for whom the taxpayer 
is entitled to a deduction for an exemption: 

(a) a child or stepchild of the taxpayer who is under 
12 years of age; or 

(b) a person who is physically or mentally incapable of 
caring for himself, regardless of age. 

The deduction is not allowable to the extent the payments 
are made to an individual whom the taxpayer claims as a 
dependent. 

In the case of a woman who is married, the deduction is 
allowed only if she files a joint return with her husband; 
and the deduction is reduced by the amount (if any) by 
which their combined adjusted gross income exceeds $4,500. 
If the husband is incapable of self-support because mentally 
or physically defective these two limitations do not apply. 

If the person who receives the payment performs duties 
other than dependent care, only that part of the payment 
which is for the dependent's care may be deducted. 

Miscellaneous 

If you itemize deductions, you can deduct several other 
types of expenses under the heading "miscellaneous." 

If you work for wages or a salary, you can deduct the 
ordinary and necessary expenses which you incur for your 
employer's benefit and which have not been claimed on 
page 1. For example, if your job requires you to furnish 
small tools, you can deduct the cost of such tools. 

You CAN Deduct Cost Of: 

Safety equipment Entertaining customers 

Dues to union or professional Tools and supplies 

societies Fees to employment agencies 

You CANNO T Deduct Cost OJ: 

Travel to and from work Bribes and illegal payments 

Entertaining friends Educational expenses 

You can deduct all ordinary and necessary expenses 
connected with the production or collection of income, or 
for the management or protection of property held for the 
production of income. 

If you are divorced or legally separated and are making 
periodic payments of alimony or separate maintenance 
under a court decree, you can deduct these amounts. 
Periodic payments made after August 16, 1954, under either 
(a) a written separation agreement entered into after that 
date or (b) a decree for support entered after March 1, 1954, 
are also deductible. Such payments must be included in 
the wife's income. However, you cannot deduct lump-sum 
settlements, specific maintenance payments for support of 
minor children, or any voluntary payments not under a 
court order or a written separation agreement. 

You may not deduct gambling losses in excess of gam- 
bling winnings. If you are a tenant-stockholder in a co- 
operative housing corporation, you can deduct your share 
of its payments far interest and real-estate taxes. 

Declarations of Estimated Tax 

Who Must File. — For many taxpayers the withholding tax 
on wages is not sufficient to keep them paid up on their 



income tax. The law requires every individual (including 
an alien who is a resident of Puerto Rico during the entire 
taxable year) to file a Declaration of Estimated Tax, Form 
1040-ES, and to make quarterly payments in advance of 
filing the annual income tax return if: 

(a) his gross income can reasonably be expected to con- 
sist of wages subject to withholding and of not more than 
$100 from other sources, and to exceed — 

(1) $10,000 for a head of household or a widow or 
widower entitled to the special tax rates; 

(2) $5,000 for other single individuals; 

(3) $5,000 for a married individual not entitled to 
file a joint declaration; 

(4) $5,000 for a married individual entitled to file a 
joint declaration, and the combined income of both 
husband and wife can reasonably be expected to exceed 
$10,000; OR 

{b) his gross income can reasonably be expected to in- 
clude more than $100 from sources other than wages and 
to exceed the sum of: (1) $600 for each of his exemptions 
and (2) $400. 

Additional Charge for Underpayment. — The following addi- 
tional charge is imposed by law for underpayment of any 
installment of estimated tax: 6 percent per year for the 
period of the underpayment on the difference between the 
installment payment made and 70 percent (66^ percent 
in the case of farmers) of the installment due on the basis 
of the final return or tax for the year. 

The charge with respect to any underpayment of any 
installment is mandatory and will be made unless the total 
amount of all payments of estimated tax made on or before 
the last date prescribed for the payment of such installment 
equals or exceeds whichever of the following is the lesser — • 

(a) The amovmt which would hav^ been required to be 
paid on or before such date if the estimated tax were 
whichever of the following is the least — 

(1) The tax shown on your return for the previous 
year (if your return for such year showed a liability 
for tax and covered a taxable year of 12 months), or 

(2) A tax computed by using the previous year's 
income with the current year's rate^ and exemptions, 
or 

(3) 70 percent (66^ percent in the case of farmers) 
of a tax computed by projecting to the end of the year 
the income received from the beginning of the year up 
to the beginning of the month of the installment pay- 
ment; OR 

(i) An amount equal to 90 percent of the tax computed, 
at the rates applicable to the taxable year, on the basis of 
the actual taxable income for the months, in the taxable 
year ending before the month in which the installment is 
required to be paid. 

If you have an underpayment of estimated tax and 
believe the additional charge should not be asserted due 
to one or more of the relief provisions, attach a state- 
ment to your return explaining which of the provisions 
apply to you and showing any necessary computations. 
If you wish, you may obtain Form 2210 from the nearest 
Internal Revenue Service office for this purpose. 

The Internal Revenue Service will mail Form 1040-ES, 
as far as is practical, to each person who may need it. 
Anyone else required to file should obtain the form from 
an Internal Revenue Service office in time to file by April 
15, 1956. Farmers may postpone filing their declarations 
for 1956, until January 15, 1957. 

13 



96 



FACSIMILES OF TAX RETURNS FOR 1955 



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FACSIMILES OF TAX RETURNS FOR 1955 



97 



Credits Against Tax 

Credit For Foreign Taxes. — If you claim credit for such taxes, 
you should submit with your return Form 1116 which con- 
tains a schedule for the computation of the credit with 
appropriate instructions. This form may be obtained from 
your Internal Revenue Service office. 

Credit For Partially Tax-Exempt Interest. — If you itemize your 
deductions, you may deduct on line 8(b), page 2, a credit 
for partially tax-exempt interest. This credit is 3 percent 
of the partially tax-exempt interest included in gross 
income. See instructions on page 6 for the type of 
securities for which a credit is allowed. The credit may 
not exceed the lesser of (a) 3 percent of taxable income 
(line 5, page 2, Form 1040, or line 18, separate Schedule D, 
whichever is applicable) for taxable year or (b) the amount 
of tax less the credit for taxes paid to foreign countries and 
possessions of U. S. and the credit for dividends received. 

Credit For Dividends Received. — The law provides a credit 
against tax for dividends received from domestic corpora- 
tions. This credit is equal to 4 percent of dividends in 
excess of those which you may exclude from your gross in- 
come (see page 6). The credit may not exceed the lesser of: 

(a) the total income tax reduced by the foreign tax 
credit; or 

(b) 4 percent of the taxable income. 

Schedule J has been provided to compute the dividend 
credit. The credit does not apply to a nonresident alien 
who is not engaged in trade or busihess in the United 
States and whose gross income from sources within the 
United States is not more than $15,400. 
Credit For Retirement Income. — You may qualify for a retire- 
ment income credit if you received earned income in excess 
of S600 in each of any 10 calendar years — not necessarily 
consecutive — before the beginning of your taxable year. 

The term "earned income" means wages, salaries, or pro- 
fessional fees, and other amounts received as compensation 
for personal services actually rendered. It does not include 
any amount received as an annuity or pension. If you 
were engaged in a trade or business in which both personal 
services and capital were material income-producing fac- 
tors a reasonable allowance as compensation for the per- 
sonal services rendered by you, not in excess of 30 percent 
of your share of the net profits of such trade or business, 
shall be considered as earned income. 

If you qualify, you are entitled to a credit for retirement 
income you are now receiving. If your deceased husband 
(or wife) would qualify for this credit, if living, you may 
claim the credit even though you did not meet the earnings 
test. If a husband and wife both qualify and each has 
retirement income, each one is entitled to the credit. 

Retirement incoine for the purpose of the credit means — 

(a) In the case of an individual who i^ 65 years of age or 
over before the close of his taxable year, income from pen- 
sions, annuities, interest, rents, and dividends, which are 
included in gross income in your return. (Gross income 
from rents for this purpose means gross receipts from rents 
without reduction for depreciation or any other expenses. 
Royalties are not considered rents for this computation.) 

(b) In the case of an individual who is not 65 years of 
age before the close of his taxable year, only that income 
received from pensions or annuities under a public retire- 
ment system (one established by the Federal Government, 
a State, county, city, etc.) which is included in gross income 
in your return. 

For purposes of this computation the amount of the 
retirement income credit shall not exceed the amount of 
Sl,200 reduced by: 



(a) any amount received and excluded from gross 
income as a pension or annuity under the Social Security Act 
and Railroad Retirement Acts and by tax-exempt pensions 
or annuities. This reduction does not include that part of 
a pension or anuuity which is excluded from gross income 
because it represents, in effect, a return of capital or tax-free 
proceeds of a like nature. Moreover, this reduction does 
not include amounts excluded from gross income which are 
received as compensation for injuries or sickness or under 
accident or health plans; and 

(b) in the case of any individual who is not 75 before the 
close of the taxable year,- any amount of earned income in 
excess of $900 received in the taxable year. 

Example: Assume that a qualified individual, who is 
married and over 65 but not 75, has the following items 
of income for 1955: 

Dividend income after exclusion $700 

Pension under the Railroad Retirement Act (entirely ex- 
cludable from gross income) 500 

Disability payments under a workmen's comp)ensation act 

(entirely excludable from gross income) 400 

Rental income (Gross) 600 

Earned at odd jobs 1, 200 

The credit is computed as follows: 
Retirement income includes — 

Dividend income $700 

Rental income 600 

Total retirement income $1, 300 

But the retirement income is limited to Jl, 200 

Less: 

Railroad retirement pension $500 

Earned income in excess of $900 ($ 1 ,200 - $900) . . . 300 $800 

Base for computation of credit $400 

Retirement income credit 20 percent of $400 $80 

Credit For Tax Withheld. ^-On line 5, page 1, itemize the 
taxes withheld, and repCit the tota.' ..mount on line 17(a), 
page 1 . If you have lost any Withholding Statement, ask 
your employer for a copy. If you cannot furnish With- 
holding Statements for all taxes withheld from you, attach 
an explanation. 

Credit For F. I. C. A. Tax.—U more than $84 of F. I. C. A. 
(Social Security) employee tax was withheld during 1955 
because you received wages jrom more than one employer, the excess 
should be claimed as a credit against income tax. Enter 
any excess of F. I. C. A. tax withheld over $84 in the 
"Income Tax Withheld" column of line 5, page 1, and 
write "F. I. C. A. tax" in the "Where Employed" column. 
If a joint return, compute the credit separately. 

Credit For Estimated Tax Payments. — If you paid any esti- 
mated tax on a Declaration of Estimated Tax (Form 
1040-ES) for 1955, report the total of such payments on 
line 17(b) on page 1. If on your 1954 return you had an 
overpayment which you chose to apply on your 1955 tax, 
include this on line 17(b). 

Balance Of Tax Or Refund. — After figuring your tax either 
from the Tax Table or from the computation on page 2, 
enter the amount on line 12, page 1. Enter on line 15 the 
amount of your self-employment tax shown on line 34, sepa- 
rate Schedule C, or line 19, separate Schedule F. Show on 
line 18 any balance you owe, or on line 19 the amount of 
any overpayment due you, .after taking credit for the 
amounts entered on line 17. 

In order to facilitate the processing of collections and 
refunds, balances due of less than $1.00 need not be remit- 
ted, and overpayments of less than $1.00 will be refunded 
only upon application to your District Director. 

15 



98 



FACSIMILES OF TAX RETURNS FOR 1955 



TAX TABLE FOR CALENDAR YEAR 1955 
FOR PERSONS WITH INCOMES UNDER $5,000 NOT COMPUTING TAX ON PAGE 2 OF FORM 1040 

Read down the shaded columns below until you find the line covering the adjusted gross income you entered on line 11, page 1, Form 1040. Then read across to the approprliti 
column headed by the number corresponding to the number ot exemptions claimed on line 4, page 1. Enter the tax you find there on line 12, page 1. 



If total income on 
line 11, page I, is— 



At least 



$0 
675 
700 
725 
750 
775 
800 
825 
850 
875 
900 
925 
950 
975 
1,000 
1,025 
1,050 
1,075 
1,100 
1,125 
1,150 
1,175 
1,200 
1,225 
1,250 
1,275 
1,300 
1,325 
1,350 
1,375 
1,400 
1,425 
1,450 
1,475 
1,500 
1,525 
1,550 
1,575 
1,600 
1,625 
1,650 
1,675 
1,700 
1,725 
1,750 
1,775 
1,800 
1,825 
1.850 
1,875 
1,900 
1,925 
1,950 
1,975 
2,000 
2,025 
2,050 
2,075 
2,100 
2,125 
2, 150 
2,175 
2,200 
2,225 
2,250 
2,275 
2,300 



But less 
than 



$675 

700 

725 

750 

775 

800 

825 

850 

875 

900 

925 

950 

975 

1,000 

1,025 

1,050 

1,075 

1,100 

1,125 

1,150 

1, 175 
1,200 
1,225 
1,250 
1,275 
1,300 
1,325 
1,350 
1,375 
1,400 
1,425 
1,450 
1,475 
1,500 
1,525 
1,550 
1,575 
1,600 
1,625 
1,650 
1,675 
1,700 
1,725 
1,750 
1,775 
1,800 
1.825 
1,850 
1,875 
1,900 
1,925 
1.950 
1,975 
2.000 
2,025 
2,050 
2,075 

2. 100 
2.125 
2, 150 
2, 175 
2.200 
2.225 
2.250 
2.275 
2,300 
2,325 



And the number of exemptions 
claimed on line 4, page 1, is — 



$0 

4 

S 

13 

17 

22 

26 

31 

35 

40 

44 

49 

53 

58 

62 

67 

71 

76 

80 

85 

89 

94 

98 

103 

107 

112 

116 

121 

125 

130 

134 

139 

143 

148 

152 

157 

161 

166 

170 

175 

179 

184 

188 

193 

197 

202 

206 

211 

215 

220 

224 

229 

233 

238 

242 

247 

251 

256 

260 

265 

269 

274 

278 

283 

287 

292 

296 



Your tax is— 



$0 



























1 

5 

10 

14 

19 

23 

28 

32 

37 

41 

46 

50 

55 

59 

64 

68 

73 

77 

82 

86 

91 

95 

100 

104 

109 

113 

118 

122 

127 

131 

136 

140 

145 

149 

154 

158 

163 

167 

172 

176 



$0 





















































2 
7 

11 

16 
20 
25 
29 
34 
38 
43 
47 
52 
56 



4 or 
more 



$0 





































































If total income on 
line 11, page 1, is— 



At least 



$2. 325 
2.350 
2.375 
2.400 
2.425 
2.450 
2,475 
2,500 
2,525 
2,550 
2,575 
2,600 
2,625 
2,650 
2,675 
2,700 
2,725 
2,750 
2,775 
2,800 
2,825 
2,850 
2,875 
2,900 
2,925 
2,950 
2,975 
3.000 
3.050 
3.100 
3. 150 
3.200 
3.250 
3.300 
3.350 
3,-400 
3,450 
3,500 
3,550 
3,600 
3.650 
3.700 
3.750 
3,800 
3,850 
3,900 
3,950 
4,000 
4,050 
4,100 
4,150 
4,200 
4,250 
4,300 
4,350 
4,400 
4,450 
4,500 
4,550 
4,600 
4,650 
4,700 
4,750 
4,800 
4,850 
4,900 
4.950 



But less 
than 



$2. 350 
2,375 
2,400 
2,425 
2,450 
2,475 
2,500 
2,525 
2,550 
2,575 
2,600 
2.625 
2.650 
2.675 
2.700 
2.725 
2,750 
2,775 
2,800 
2,825 
2,850 
2,875 
2.900 
2.925 
2,950 
2,975 
3.000 
3.050 
3.100 
3.150 
3,200 
3,250 
3,300 
3,350 
3,400 
3,450 
3,500 
3,550 
3,600 
3,650 
3,700 
3.750 
3.800 
3.850 
3.900 
3.950 
4,000 
4,050 
4, 100 
4, 150 
4,200 
4,250 
4,300 
4,350 
4,400 
4,450 
4,500 
4,550 
4,600 
4,650 
4,700 
4,750 
4,800 
4,850 
4,900 
4,950 
5,000 



And the number of exemptions claimed on line 4, page 1, is— 



1 

And you are — 



Single 
or a 
married 
person 
filing 
sepa- 
rately 



An un- 
married 
head of 
a house- 
hold 



2 

And you are — 



Single 
or a 
married 
person 
filing 
sepa- 
rately 



An un- 
married 
head of 
a house-j 
hold 



A 

married 
couple 
filing 
jointly 



And you are — 



Single 
or a 
married 
person 
filing 
sepa- 
rately 



1 * 
An un- ; A 
married ; married 
head or ; couple 
a house-; filing 
hold 1 jointly 



Your tax is— 



$301 
305 
310 
314 
319 
323 
328 
332 
337 
341 
346 
350 
355 
359 
364 
368 
373 
377 
382 
386 
391 
395 
400 
405 
410 
415 
420 
427 
437 
447 
457 
467 
476 
486 
496 
506 
516 
526 
536 
546 
556 
566 
575 
585 
595 
605 
615 
625 
635 
645 
655 
665 
674 
684 
694 
704 
714 
724 
734 
744 
754 
764 
773 
783 
793 
803 
813 



$301 
305 
310 
314 
319 
323 
328 
332 
337 
341 
346 
350 
355 
359 
364 
368 
373 
377 
382 
386 
391 
395 
400 
404 
409 
414 
419 
426 
435 
445 
454 
464 
473 
482 
492 
501 
511 
520 
530 
539 
549 
558 
567 
577 
586 
596 
605 
615 
624 
634 
643 
653 
662 
671 
681 
690 
700 
709 
719 
728 
738 
747 
756 
766 
775 
785 
794 



$181 ; 


$181 \i 


185 i 


185 ; 


190 i 


190 i 


194 i 


194 i 


199 1 


199 1 


203 1 


203 1 


208 


208 1 


212 


212 i 


217 


217 I 


221 


221 1 


226 


226 ; 


230 


230 1 


235 


235 i 


239 


239 i 


244 


244 i 


248 


248 ! 


253 


253 1 


257 


257 i 


262 


262 : 


266 


266 : 


271 


271 1 


275 


275 1 


280 


280 i 


284 


284 : 


289 


289 1 


293 


293 i 


298 


298 : 


305 


305 i 


314 


314 1 


323 


323 i 


332 


332 1 


341 


341 i 


350 


350 i 


359 


359 : 


368 


368 i 


377 


377 ; 


386 


386 1 


395 


395 i 


404 


404 i 


414 


413 i 


424 


423 1 


434 


1 432 ; 


443 


441 1 


453 


451 1 


463 


460 i 


473 


, 470 i 


483 


479 i 


493 


' 489 1 


.503 


' 498 1 


513 


. 508 i 


523 


' 517 i 


533 


' 527 i 


542 


; 536 1 


552 


: 545 1 


562 


i 555 : 


572 


1 564 : 


582 


i 574 ; 


592 


i 583 : 


602 


: 593 i 


612 


; 602 1 


622 


1 612 1 


632 


i 621 i 


641 


i 630 i 


651 


; 640 i 


661 


i 649 : 


671 


1 659 ' 


681 


i 668 



$181 
185 
190 
194 
199 
203 
208 
212 
217 
221 
226 
230 
235 
239 
244 
248 
253 
257 
262 
266 
271 
275 
280 
284 
289 
293 
298 
305 
314 
323 
332 
341 
350 
359 
368 
377 
386 
395 
404 
413 
422 
431 
440 
449 
458 
467 
476 
485 
494 
503 
512 
521 
530 
539 
548 
557 
566 
575 
584 
593 
602 
611 
620 
629 
638 
647 
656 



$61 i 


$61 : 


$61 


65 


65 


65 


70 


70 


70 


74 


74 


74 


79 


79 


79 


83 


83 


83 


88 


88 


88 


92 


92 


92 


97 


97- 


97 


101 


101 


101 


106 


106 


106 


110 


110 


110 


115 


115 


115 


119 


119 


119 


124 


124 


124 


128 


128 


128 


133 


133 


133 


137 


137 


137 


142 


142 


142 


146 


146 


146 


151 


151 


151 


155 


155 


155 


160 


160 


160 


164 


164 


164 


169 


169 


169 


173 


173 


173 


178 


178 


178 


185 


185 


185 


194 


194 


194 


203 


203 


203 


212 


212 


212 


221 


221 


221 


230 


230 


230 


239 


239 


239 


248 


248 


; 248 


257 


257 


i 257 


266 


266 


1 266 


275 


275 


• 275 


284 


284 


1 284 


293 


293 


, 293 


.S02 


302 


; 302 


311 


311 


: 311 


320 


320 


i 320 


329 


329 


: 329 


338 


338 


i 338 


347 


347 


i 347 


356 


356 


: 356 


,365 


365 


i 365 


374 


374 


: 374 


383 


383 


i 383 


392 


392 


: 392 


401 


401 


i 401 


410 


410 


i 410 


420 


419 


1 419 


430 


429 


i 428 


440 


438 


1 437 


4,50 


448 


: 446 


460 


457 


i 455 


470 


467 


i 464 


480 


476 


i 473 


490 


486 


! 482 


500 


495 


: 491 


509 


504 


i 500 


519 


514 


1 509 


529 


523 


■ 518 


539 


i 533 


; 527 


549 


i 542 


: 536 



$0 



























4 

8 

13 

17 

22 

26 

31 

35 

40 

44 

49 

53 

58 

65 

74 

83 

92 

101 

110 

119 

128 

137 

146 

155 

164 

173 

182 

191 

200 

209 

218 

227 

236 

245 

254 

263 

272 

281 

290 

299 

308 

317 

326 

335 

344 

353 

362 

371 

380 

389 

398 

407 

416 



$0 



































































8 

17 

26 

35 

44 

53 

62 

71 

80 

89 

98 

107 

116 

125 

134 

143 

152 

161 

170 

179 

188 

197 

206 

215 

224 

233 

242 

251 

260 

269 

278 

287 

296 



$0 





























































































5 

14 

23 

32 

41 

50 

59 

68 

77 

86 

95 

104 

113 

122 

131 

140 

149 

158 

167 

176 -56 



ir This column may also be used by a widow or widower who meets certain qualifications which are explained on pa£e 14 of these instructions* 

^O U. S. GOVERNMENT PRINTING OFFICE Cni — 16 — 71903-1 



FACSIMILES OF TAX RETURNS FOR 1955 



99 



SCHEDULE C 
(Form 1040) 



U. S. Treasury Department — Internal Revenue Service 

PROFIT (OR LOSS) FROM BUSINESS OR PROFESSION 

(For Compatation of Self-Employment Tax, see Page 3) 



1955 



Attach this schedule to your Income Tax Return, Form 1040 — Partnerships, Joint Ventures, Etc. Must File On Form 1065 



For Calendar Year 1955, or other taxable year beginning 



, 1955, and ending 



195 



Owner's Name and Address 



Item (see instructions — page 2) 
A. Principal business activity: 



B. Business name 



(Retail tradr, wholesale trade, lawyer, etc.) 



(Principal product or service) 



C. Business address: — - - — 

(Street and number or rurol route) (City, town, post cilice) (County) (State) 

• IMPORTANT — If you had more than one business, a separate page 1 of Schedule C must be completed for each business. 



Line (see instructions — page 2) 
1. Total receipts $ , less allowances, rebates, and returns $ 

Inventory at beginning of year 

Merchandise purchased $ _ , less any items withdrawn from 

business for personal use $ _ 

Cost of labor (do not include salary paid to yourself) 

Material and supplies 

Other costs (explain in Schedule C-2) 

Total of lines 2 through 6 

8. Inventory at end of year 

9. Cost of goods sold (line 7 less line 8) 

10. Gross profit (line 1 less line 9) 

OTHER BUSINESS DEDUCTIONS 
Salaries and wages not included on line 4 (do not include any paid to yourself) . . 

Rent on business property 

Interest on business indebtedness 

Taxes on business and business property 

Losses of business property (attach statement) 

Bad debts arising from sales or services 

Depreciation and obsolescence (explain in Schedule C-1) 

Repairs (explain in Schedule C-2) 

Depletion of mines, oil and gas wells, timber, etc. (attach schedule) 

Amortization of emergency and grain storage facilities (attach statement) 

Other business expenses (explain in Schedule C-2) 

Total of lines 1 1 through 21 

23. Net profit (or loss) (line 10 less line 22). Also enter on line 24, page 3 of this schedule, and on line 8, 
page 1, Form 1040 



11, 
12, 
13, 
14. 
15, 
16, 
17, 
18 
19 
20 
21 
22 



$. 



SchMlnle C-1. EXPLANATION OF DEDUCTION FOR DEPRECIATION CUUMED ON LINE 17 


Kind of property (if buildings, state material 

of which constructed). Exclude land and 

other nondepreciable property 


2. Date 
acquired 


3. Cost or 
other basis 


4. Depreciation al- 
lowed (or allowable) 
in prior years 


5. Method of com- 
puting depreciation 


6. Rate (%) 
or Ufa (years) 


7. Depreciation 
for this year 






$ 


$ 






$ 






























































SchMiiil* C-2. EXPLANATION OF LINES S, IS, AND 21 




Line No. 


Explanation 


Amount 


Line No. 


Explanation 


Amount 






$ 






$ 































































B 



100 



FACSIMILES OF TAX RETURNS FOR 1955 



INSTRUCTIONS 



Pate 2 



If you owned a business, or practiced a profession, you must 
fill in separate Schedule C on other side and enter the net profit 
(or loss) on line 8, page 1, Form 1040. 

Separate Schedule C should include income from (1) sale of 
merchandise, or products of manufacturing, mining, and construc- 
tion; (2) business service; and (3) professional service. In general, 
you should report any income in the earning of v/hich you have 
incurred expenses for material, labor, supplies, and the like. A 
farmer keeping his books of account en the accrual method may 
include in such schedule the income from the sale of products of 
agriculture in lieu of including such income in separate Schedule F 
(Form 1040). See additional income tax instructions for farmers 
and instructions on Schedule F (Form 1040) for additional informa- 
tion regarding farmers. 

Item A — Business Activity. — State the general classification of 
business activity, as well as the principal product or service. For 
example, "Wholesale food," "Retail men's apparel," "Manufac- 
ture of upholstered wooden household furniture," "Transportation 
by truck," "Broker, real estate," "Contractor^— carpenter work," 
"Physician," etc. Do not use such terms as "partnership," "owner," 
"student," etc. The "principal business activity" is the one which 
accounts for the largest percentage of your total receipts. All 
trades and businesses except those specifically excluded are sub- 
ject to self-employment tax. 

Item C — Business Address. — Do not use home address as 
business address unless business is actually conducted from home. 

Line 1 — Total Receipts. — Include all income derived from your 
trade or business. Enter in the space provided such items as re- 
turned sales, rebates, and allowances from the sale price or service 
charge. 

If you have dividend income from stocks held by you in the 
ordinary course of carrying on your trade or business, such dividends 
must be considered together with your dividends from stocks regu- 
larly held for investment purposes in computing your dividend 
exclusion and credit 

Installment Sales. — If you use the installment method of report- 
ing income from sales, you must attach to your return a schedule 
showing separately for Ae years 1952, 1953, 1954, and lyo5 j-.o- 
fpUowing: (a) Gross sales; (b) cost of goods sold; (c) gross profits; 
(d) percentage of profits to gross sales; (e) amou. ^s •' -'"^d; and 
(f) gross profits on amount collected. 

COST OF GOODS SOLD 

Lines 2-9. — If you are engaged in a trade or a business in 
which the production, purchase, or sale of merchandise is an income 
producing factor, you must take inventories of merchandise and 
materials on hand at the beginning and end of the taxable year in 
order to reflect the gross profits correctly. The usual methods of 
valuing inventory are (a) cost and (b) cost or market whichever is 
lower. The method propierly adopted for the first year in which inven- 
tory is taken must be continued unless permission to change is se- 
cured from the Commissioner. Application for permission to change 
the method of valuing inventories must be made in writing and filed 
with the Commissioner within 90 days after the beginning of the 
taxable year in which it is desired to effect a change. You should 
enter the letters "C" or "C or M" Immediately before the amount 
column if inventories are valued either at cost, or at cost or market 
whichever is lower. 

Other methods of valuing inventories of material or merchandise 
are provided for dealers in securities, for farmers, for miners, for 
manufacturers who produce more than one product from a single 
process, and for retail merchants using the "retail method." 

A special method based on cost, LIFO, is allowable only if you 
file an application on Form 970 with your return for the first year 
used. The requirements for adopting and using the LIFO method 
are set forth on Form 970. Thereafter, you must attach a separate 
schedule shovring: (a) a summary of all inventories; (b) with respect 
to inventories computed under the LIFO method, the computation of 
quantities and cost by acquisition levels. 

OTKER BUSINESS DEDUCTIONS 

Line 11 — Salaries and Wages. — Enter all salaries and wages 
not included as "Cost of Labor" in "Cost of Goods Sold." Do not 
deduct any salary or wages for your own services or services of 
others not performed in cormection with your business. 

Line 12 — Rent on Business Property. — Rents paid or accrued 
on business property in which you fiave no equity are deductible. 
Do not include rent for a building, or any part, which you occupy 
solely for residential purposes. 

Line 13 — Interest on Business Indebtedness. — Interest on 
business indebtedness to others is deductible. Do not include 
interest to yourself on capital invested in or advanced to the business. 



Line 14 — Taxes on Business and Business Property. — Include 
taxes paid or accrued on business property or incurred in carrying 
on your business. Federal import duties and Federal excise and 
stamp taxes are deductible if paid or incurred in carrying on a 
trade or business. Do not include taxes assessed against local 
benefits of a kind tending to increase the value of fte property 
assessed, as for paving, sewers, front foot benefits, etc. 

Line IS — Losses of Business Property. — You may deduct losses 
of business property by fire, storm, or other casualty, or theft, not 
compensated by insurance or otherwise and not made good by 
repairs claimed as a deduction. Attach a statement showing a 
description of the property, date acquired, cost, subsequent improve- 
ments, depreciation allowable since acquisition, insurance, 
salvage value, and deductible loss. 

Line 16 — Bad Debts Arising From Sales or Services. — Include 
debts, or portions thereof, arising from sales or professional services 
that have been included in income, which have been definitely 
ascertained to be worthless; or such reasonable amount as has 
been added within the taxable year to a reserve for bad debts. A 
debt which is deducted as bad and which reduces your tax must, 
if subsequently collected, be returned as income for the year in 
which collected. 

Line 17 — Depreciation and Obsolescence. — You may deduct 
a reasonable allowance for exhaustion, wear and tear, and 
obsolescence of property used in the trade or business. For 
additional information regarding depreciation, especially on new 
property acquired or constructed after December 31, 1953, see 
depreciation section in the instructions for Form 1040. 

If a deduction Is claimed on account of depreciation, fill in Sched- 
ule C-1. In case obsolescence is included, state separately amount 
claimed and basis upon which it is computed. The value or cost 
of land must not be included in this schedule, and where land and 
buildings were purchased for a lump sum, the cost of the building 
subject to depreciation must be established. The adjusted prop- 
erty accounts and the accumulated depreciation shown in the 
schedule should be reconciled with those accounts as reflected on 
your txxjks. 

Line 18 — Repairs. — You may deduct the cost of incidental 
repairs, including labor, supplies, and other items, which do not 
add to the value or appreciably prolong the life of the property. 
Expenditures for new buildings, machinery, and equipment, or for 
permanent improvements or betterments which increase the value 
of the property are chargeable to capital accounts. Expenditures 
for restoring or replacing property are not deductible, since such 
expenditures are chargeable to capital accounts or to depreciation 
reserve depending on how depreciation is charged on your books. 

Line 19 — Depletion o£ Mines, Oil and Gas Wells, Timber, 
Etc. — If a deduction is claimed on account of depletion, procure 
from your District Director Form M (mines and other natural deposits). 
Form O (oil and gas), or Form T (timber), fill in and file with 
return. If complete valuation data have been filed with question- 
naire in previous years, then file with your return information 
necessary to bring depletion schedule up to date, setting forth in 
full a statement of all transactions bearing on deductions from or 
additions to value of physical assets during the taxable year with 
explanation of how depletion deduction for the taxable year has 
been determined. (See sections 615 and 616 of the Internal Rev- 
enue Code of 1954 for election to capitalize or deduct expendi- 
tures for exploration and development of mineral properties.) 

Line 20 — Amortization. — If you elect the deduction with respect 
to the amortization of the adjusted basis of (a) any emergency 
facility with respect to which the Government has issued a certificate 
of necessity, or (b) a grain storage facility, a statement of the perti- 
nent facts should be filed vrith your return. (See sections 168 
and 169 of the Internal Revenue Code of 1954.) 

For the election to amortize research or experimental expenditures 
not subject to depreciation or depletion, see section 174 of the Code. 

Line 21 — OtKer Business Expenses. — Include all ordinary 
and necessary business expenses for which no space is pfovided 
in the schedule. Any deduction claimed should be explained 
in Schedule C-2. Do not include cost of business equipment or 
furniture, expenditures for replacements, or for permanent improve- 
ments to property, or personal living and family expenses. 

Soil and Water Conservation Expenditures. — Taxpayers 
engaged in the business of farming may under certain conditions 
include expense amounts paid for soil and water conservation. For 
more detailed instructions, see the additional income tax instructions 
for Schedule F (Form 1040). 

Not Operating Loss Deduction. — Any net operating loss 
deduction should be applied as an adjustment of the amount shown 
on line 11, page 1, Form 1040. See instructions for Form 1040 and 
attach statement. nj 7ieoi-i 



FACSIMILES OF TAX RETURNS FOR 1955 



101 



Page 3 



COMPUTATION OF SELF-EMPLOYMENT TAX 

(Fox old-age and mrvivon insuxance) 
{Sec Inrtnictioaa — Page 4) 



^ If during the taxable year you received $4,200 or more of wages described on line 31 below, do not fill in this page.. 
► If you have more than one business, a separate page 1, Schedule C, must be completed for each business. However, only 
one page 3 is to be completed and filed showing the combined net profit from such businesses. 

NAME OF SELF-EMPLOYED PERSON (a separate schedule must be hied for each sell-employed person) 



STATE EACH BUSINESS ACTIVITY SUBJECT TO SELF-EMPLOYMENT TAX (for example: Restaurant Building Contractor, but not Partner or Owner) 



Line 

24. Net profit (or loss) shown on line 23, page 1 (Enter combined amount if more than 
one business) 



25. Add to net profit (or subtract from net loss) losses of business property shown on line 15, 
page 1 



26. Total (or difference) 



27. Net income (or loss) from excluded services or sources included on line 26 

Specify excluded services or sources 

28. Net earnings (or loss) from self-employment — 

(o) From business (line 26 less any amount on line 27) 

(b) From partnerships, joint ventures, etc. (attach statement) 

(c) From services as ministers, members of religious orders and Christian Science practitioners. 

(d) From farming reported on separate Schedule F (Form 1040) 



29. Total net earnings (or loss) from self-employment reported on line 28 

(If total of net earnings is under $400, you are not subject to self-employment tax. Do not fill in 
remainder of this page.) 



30. Maximum amount subject to self-employment tax 

31. Less: Total F. I. C. A. wages paid to you during the taxable year. (See your With- 

holding Statement, Form W-2) 



32. Maximum amount subject to self -employment tax after adjustment for wages. 



$ 4,200 



$ 



00 



33. Sell-employment income subject to tax — Line 29 or 32, whichever is smaller 

34. Self-employment tax — 3 percent of amount on line 33. Enter here and on line 15, poqe 1, Form 1040. 



IMPORTAMT— FILL IN ITEMS BELOW COMPLETELY BUT OO NOT DETACH 



SCBEBULE SE (Fomt 1040) 
U. S. Tre«s«ry Departmeat 
Internal R*ven«« Serric* 



U. S. REPORT OF SELF-EMPLOYMENT INCOME 

(For F«d«ral 01d-Ag« and SuVrivora Iiuuxancs) 



19SS 



J CHECK O Calendar Year 1955 

*• ONE Q Qjjjg^ Taxable Year Beginning . , 1955, and Ending 


195 


Slate Each Business AcUvity Subject To Solf-EmploTment Tax 


Pl«as« do not writ* in this apoco 


Bumness Address (Street and Number, City or Town. Postal Zona Number, State) 

3. 





PUose do not write In tKi« space 



4. PRINT BELOW NAME AND HOME ADDRESS OF SELF-EMPLOYED PERSON 



No- -\e as shown on Social Security Account Number Card 



HOME ADDRESS (Street and Number, or Rural Route) 



(City or Town, Poatol Zone Nvimber, Stale) 



S. ENTER HERE THE SOCIAL SECURITY ACCOUNT NUMBER 
OF THE PERSON NAMED 
ON LINE 4 



CX)0 


00 


0000 



6. Enter Total Earnings 
From Self Employment 
Shown on Line 29 above $. 



7. Enter Wages Shown on 

Line 31 above $., 



8. Enter Self-Employment 

Income Shown on Line 33 above. . .$ 



apo 16— 7igoi-l 



102 



FACSIMILES OF TAX RETURNS FOR 1955 



INSTRUCTIONS FOR SELF-EMPLOYMENT TAX 



PaEe4 



In general, every individual deriving income during the taxable 
year from a trade or business carried on by him or from a partner- 
ship of v^hich he is a member is subject to the self-employment tax, 
the computation of which is made on lines 24 through 34. 

"Net earnings from self -employment" means (a) gross income de- 
rived by an individual from any trade or business carried on by him, 
less the allowable deductions attributable to such trade or business; 
and (b) in the case of a duly ordained, commissioned, or licensed 
minister of a church, or a member of a religious order, or a Christian 
Science practitioner, who has elected, by filing Form 2031, to be 
covered by the Social Security Act, his earnings from the pierform- 
once of services in the exercise of his profession. (A member of a 
religious order who has taken a vow of poverty as a member of 
such order has no such election.) In addition to (a) and (b) above, 
his share of self employment net earnings (or loss) from a partnership 
(Schedule K, Form 1065) of which he is a member should be included. 

No Deductions for Peisonal Exemptions. — The deductions for 
personal exemptions are not allowable in determining the net 
earnings from self-employment. 

EXCLUSIONS 

Income (or loss) from the following sources and deductions attrib- 
utable thereto are not taken into account in figuring net earnings 
from self-employment. Enter the net amount of such income (or 
loss) on line 27. 

Certain professions. — Income from the performance of service 
as (a) a physician, lawyer, dentist, osteopath, veterinarian, chiro- 
practor, naturopath, or optometrist; or income from the performance 
of such service by a partnership; or (b) a Christian Science prac- 
titioner, unless such Christian Science practitioner has elected to be 
covered by the Social Security Act, as explained above. 

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, unless such minister 
or member of a religious order has elected to be covered by the 
Social Security Act, as explained above. 

Employees and public officials. — Income from the perform- 
ance of service as: 

(a) a public official, including a notary public; 

(b) 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 prod- 
ucts, beverages (other than milk), or laundry or dry- 
cleaning services; 

(2) a full-time life insurance salesman; 

(3) a home worker performing work, according to spec- 
ifications furnished by the person for whom the services 
are performed, on materials or goods furnished by such 
person which are required to be returned to such person 
or to a person designated by him; and 

(4) traveling or city salesmen generally, engaged upon 
a full-time basis for their principals (except for sideline 
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. 

Real estate rentals. — Rentals from real estate, except rentals 
received in the course of a trade or business as a real estate dealer. 
This includes cash and crop shares received from any individual 
who agreed to produce a crop or livestock on your land for a share 
of the crop or livestock if the amount you received depended on the 
total quantity of commodities produced. 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 con- 



stitute rentals from real estate and, therefore, are included in deter- 
mining net earnings from self -employment. 

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, 
mless received in the course of a trade or business as a dealer in 
stocks or securities. 

Property gains and losses. — Gain or loss: (a) from the sale or 
2xchange of a capital asset; (b) to which sections 631 and 1231 
are applicable; or (c) from the sale, exchange, involuntary con- 
■/ersion, or other disposition of property if such property is neither 
(1) 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 (2) property held primarily for sale to customers in the 
ordinary course of the trade or business. 

Net operating losses. — No deduction for net operating losses of 
other years shall be allowed in determining the net earnings from 
self -employment. 

MORE THAN ONE TRADE OR BUSINESS 

If an individual is engaged in more than one trade or business, 
his net earnings from self-employment are the combined net earn- 
ings from self-employment of each trade or business carried on 
by him. Thus, the loss sustained in one trade or business will 
operate to reduce the income derived from another trade or business. 
However, no individual should fill in and file more than one 
Schedule SE for the same year. 

JOINT RETURNS 

Where husband and wife file a joint income tax return, page 3 of 
Schedule C (Form 1 040) should show the name of the one with self- 
employment income. 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 23 of each 
separate schedule should be entered on line 8, page 1, Form 1040, 
and the aggregate self-employment tax (line 34) should be entered 
on line 15, 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 man- 
agement and control of the trade or business, in which case all of 
such income is considered the income of the wife. 

If separate income tax returns are filed by 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 between the two returns (on 
line 8, page 1, Form 1040) on the basis of the community property 
laws. 

In computing his combined net earnings from self-employment, 
a partner should include his entire shore of such earnings from a 
partnership. No part of that share may be attributed to the part- 
ner's wife (or husband) even though the income may, under State 
law, be community income. 

SCHEDULE SE (Form 1040) 

This schedule provides the Social Security AdministraKon with 
the information on self-employment income necessary for computing 
benefits under the old-age and survivors insurance program. 

To assure proper credit to your account, be sure to enter your 
name and social security account number on Schedule SE (Form 
1040) exactly as they are shovm on your social security card. If 
you do not have a social security account number, you must get 
one. These account numbers are obtainable from any of the 
approximately 500 Social Security Administration offices through- 
out 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 joint or separate returns, Form 1040, are filed by husband and wife. Schedule SE 
(Form 1040) must show only the name of the one with the self-employment income. If both had net earn- 
ings from self -employment, a separate Schedule SE must be filed by each. 



U. S. GOVERNMENT PRINTING OFFICE 1955— O-350806 



FACSIMILES OF TAX RETURNS FOR 1955 



103 



SCHEDULE D 
(Form 1040) 



U. S. Treasury Department — Iiitemal Revenue Service 

GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

Attach this schedule to your Income Tax Return, Form 1040 



1955 



Fo r Calendar Year 1955, or other taxable year beginning 

Nome and Address 



1955, and ending 



, 195 



(I) CAPITAL ASSETS 



Short-Term Capital Gains and Losses — 


Assets Held Not More Than 6 Months 




i. Kind of property (if necessary, attach statement 
of descriptive details not shown below) 


b. Date 
acquired 

(mo., 
day. yr.) 


c. Date 
sold (mo., 
day. yr.) 


d. Gross sales price 
(contract price) 


e. Depreciation 

allowed (or 

allowable) since 

acquisition or 

March 1, 1913 

(attach schedule) 

$ 


f. Cost or other 
basis and cost of 

subsequent im- 
provements (if not 
purchased, attach 
explanation) 


t- Expense of sale 


h. Gain or loss (column d 
plus column e less sum 
of columns f and g) 


1 






$ 


$— - 


$ 


$ -.. - 






























































rs (Attach state 






4. Net short-term gain (or loss) from 


lines 1, 2, 


and 3 . . . 






$ 



Long-Term Capitol Gains and Losses — ^Assets Held More Than 6 Months 



S. 



$-, 



$- 



$. 



6. Enter the full amount of your share of net long-term gain (or loss) from partnerships and fiduciaries. 

7. Net long-term gain (or loss) from lines 5 and 6 



Gain or Loss To Be Taken Into Account 



8. Enter net short-term gain (or loss) from line 4 

9. Enter net long-term gain (or loss) from line 7 

Use lines 10 through 13 only if gains exceed losses in lines 8 and 9. 

10. Enter short-term gain (line 8, col. a) reduced by any long-term loss (line 9, col. b) 

!!• Enter long-term gain (line 9, col. a) reduced by any short-term loss (line 8, col. b) 

12. Enter 50 percent of line 11 

13. Enter here and on line 1, Schedule D Summary, Form 1040, the sum of lines 10 and 12. . 
Use lines 14 and 15 orUy if losses exceed gains in lines 8 and 9. 

14. Enter the excess of losses over gains on lines 8 and 9 

15. Enter here and on line 1 , Schedule D Summary, Form 1 040, the smallest of the following: (a) the amount on line 14; 

(b) taxable income computed without regard to capital gains and losses and the deduction for exemptions; or 

(c) $1.000 



Gain 



b. Loss 



''!'«%"■?: 



COMPUTATION OF ALTERNATIVE TAX 
(See instructions on other side as to when the alternative tax applies) 



16. Enter the income from line 5, page 2, of Form 1040 

17. Enter amount from line 1 2, column a, above 

18. Balance fline 16 less line 17) 

19. Enter tax on amount on line 18 (Use applicable Tax Rate Schedule on page 14 of Form 1040 Instructions) 

20. Enter 50 percent of line 17 

21. Alternative tax Oine 19 plus line 20). If smaller than amount on line 6, poge 2, Form 1040, enter this alternative 
tax on line 7, page 2, Form 1040 





(II) PROPERTY OTHER THAN CAPITAL ASSETS 






a. Kind of properly (if necessary, attach statement 
of descriptive details not shown below) 


b. Date 
acquired 

(mo., 
day. yr.) 


c. Date 
sold (mo., 
day. yr.) 


d. Gross sales price 
(contract price) 


e. Depreciation 

allowed (or 

allowable) since 

acquisition or 

March 1, 1913 

(attach schedule) 


f. Cost or other 
basis and cost of 

subsequent im- 
provements (if not 
purchased, attach 
explanation) 


g. Expense of sale 


h. Gain or loss (column d 
plus column e less sum 
of columns f and g) 


1 






$ - 


$ 


$ 


$_ 


$ 
































2. Enter your share of gain (or loss] 

3. Net gain (or loss) from lines 1 anc 


from par 


tnerships 
r here ar 


and fiduciaries 










1 2. Ente 


d on line 2, Schedule D Summary, Form 1040 


$ 



104 



FACSIMILES OF TAX RETURNS FOR 1955 



INSTRUCTIONS— (Releiences axe to the Internal Revenue Code of 1954) 



GAINS AND LOSSES FROM SAliES OR EXCHANGES OF 
PROPERTY. — Report details in schedule on other side. 

"Capital assets" defined. — The term "capital assets" means 
property held by the taxpayer (whether or not connected with his 
trade or business) but does NOT include — 

(a) stock in trade or other property of a kind properly includible 
in his inventory if on hand at the close of the taxable year; 

(b) property held by the taxpayer primarily for sale to cus- 
tomers in the ordinary course of his 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 167; 

(d) real property used in the trade or business of the taxpayer; 

(e) certain government obligations issued on or after March 1 , 
1941, at a discount, payable without interest and maturing 
at a fixed date not exceeding one year from date of issue; 

(f) certain copyrights, literary, musical, or artistic composi- 
tions, etc.; or 

(g) accounts and notes receivable acquired in the ordinary 
course of trade or business for services rendered or from 
the sale of property referred to in (a) or (b) above. 

Special rules apply to dealers in securiHes for determining capital 
gain or ordinary loss on the sale or exchange of securities. Also, 
in the case of a taxpayer other than a corporation, certain real 
property subdivided for sale may be treated as capital assets. 
Sections 1236 and 1237. 

If the total distribution to which an employee is entitled under 
an employees' pension, bonus, or profit-sharing trust plan, which is 
exempt from tax under section 50 1 (a) , is received by the employee in 
one taxable year, on account of the employee's separation from the 
service, the aggregate amount of such distribution, to the extent it 
exceeds the amounts contributed by the employee, shall be treated 
as a long-term capital gain. See section 402. 

A capital gain dividend, as defined in section 852 (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 between husband and wife 
or between a shareholder and a "controlled corporation" shall be 
treated as ordinary gain. Section 1239. 

A transfer (other than by gift, inheritance, or devise) by an 
individual "holder" of all substantial rights evidenced by a patent, 
or an undivided interest therein, shall be considered the sale or 
exchange of a capital asset held for more than 6 months. 

Gains and losses from transactions described in section 1231 
(see below) shall be treated as gains and losses from the sale or 
exchange of capital assets held for more than 6 months if the total 
of these gains exceeds the total of these losses. If the total of these 
gains does not exceed the total of these losses, such gains and losses 
shall not be treated as gains and losses from the sale or exchange 
of capital assets. Thus, in the event of a net gain, all these trans- 
actions should be entered in the "long-term capital gains and losses" 
portion of Schedule D. In the event of a net loss, all these trans- 
actions should be entered in the "property other than capital assets" 
portion of Schedule D, or in other applicable schedules on Form 1040. 

Section 1231 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 if they are used in the trade or 
business and held for more than 6 months, 

(b) sale, exchange, or involuntary conversion of livestock held 
for draft, breeding, or dairy purposes (but not including 
poultry) and held for 1 year or more, 

(e) the cutting of timber or the disposal of timber or coal to 

which section 631 applies, and 
(d) the involuntary conversion of capital assets held more than 
6 months. 

See sections 1231 and 631 for specific conditions applicable. 

Description of property listed. — State following facts: (a) For 
real estate (including owner-occupied residences), location and 
description of land and improvements; (b) for bonds or other evi- 
dences of indebtedness, name of issuing corporation, particular 
issue, denomination, and amount; and (c) for stocks, name of corpo- 
ration, class of stock, number of shares, and capital changes 
affecting basis (including nontaxable distributions). 

Basis. — In determining gain or loss in case of property acquired 
after February 28, 1913, use cost, except as specially provided. 
The basis of 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 the fair 
market value on date of gift. Generally, the basis of property 
ocquired by inheritance is the fair market value at time of acqui- 
sition which usually is the date of death. For special cases involving 
property acquired from a decedent, see section 1014. In the case of 
sales and exchanges of automobiles and other property not used in 
your trade or business, or not used for the production of income, 
the basis for determining gain is the original cost plus the cost of 



permanent improvements thereto. No losses are recognized for in- 
come tax purposes on the sale and exchange of such 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, 
as adjusted, whichever is greater, but in determining LOSS use 
cost as adjusted. 

Sole of a personal residence. — See Form 1040 instructions for 
special rules applicable to sale or exchange of your residence. 

Losses on securities becoming worthless. — If (a) shares of 
stock become worthless during the year or (b) corporate securities 
with interest coupons or in registered form become worthless during 
the year, and are capital assets, the loss therefrom shall be con- 
sidered 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, 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 (h) and describe in column (a) in the 
schedule of short-term capital gains and losses on other side. This 
does not apply to: (a) a debt evidenced by a corporate security with 
interest coupons or in registered form and (b) a debt acquired in 
your trade or business. 

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" 
applies to capital assets held for more than 6 months. 

Treatment of capital gains and losses. — Short-term capital 
gains and losses will be merged to obtain the net short-term 
capital gain or loss. Long-term capital gains and losses (taken into 
account at 100 percent) vrill be merged to obtain the net long- 
term capital gain or loss. If the net short-term capital gain exceeds 
the net long-term capital loss, 100 percent of such excess shall be 
included in income. If the net long-term capital gain exceeds the 
net short-term capital loss, 50 percent of the amount of such excess 
is allowable as a deduction from gross income. This deduction is 
given effect on Une 12 of Schedule D. 

Limitation on allowable capital losses. — If the sum of all the 
capital losses exceeds the sum of all the capital gains (all such 
gains and losses to be taken into account at 100 percent), then 
such capital losses shall be allowed as a deduction only to the 
extent of (1) current year capital gains plus (2) the smaller of either 
the taxable income of the current year (or adjusted gross income if 
tax table is used) or $1,000. For this purpose taxable income is 
computed without regard to capital gains or losses or the deduction 
for exemptions. The excess of such allowable losses over the sum 
of items (1) and (2) above is called "capital loss carryover." It 
may be carried forward and treated as a short-term capital loss in 
succeeding years. However, the capital loss carryover of each 
year should be kept separate, since the law limits the use of such 
carryover to the five succeeding years. In offsetting your capital 
gain and income of 1955 by prior year loss carryovers, use any 
capital loss carryover from 1950 before using any such carryover 
from 1951 or subsequent years. Any 1950 carryover which cannot 
be used in 1955 must be excluded in determining total loss carry- 
over to 1956 and subsequent years. 

Collapsible corporations. — Gain from the sale or exchange of 
stock in a collapsible corporation is not a capital gain. Section 341 . 

"Wash sales" losses. — Losses from the sale or other disposition 
of stocks or securities are not deductible (unless sustained in con- 
nection 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. Section 1091. 

Losses in transactions between certain persons. — No deduc- 
tion is allowable for losses from sales or exchanges of property 
directly or indirectly between (a) members of a family, (b) a cor- 
poration and an individual (or a fiduciary) owning more than 50 
percent of the corporation's stock (liquidations excepted), (c) a 
grantor and fiduciary of any trust, (d) a fiduciary and a beneficiary 
of the same trust, (e) a fiduciary and a fiduciary or beneficiary of 
another trust created by the same grantor, or (f) an individual and 
a tax-exempt organization controlled by the individual or his 
family. Section 267. Partners and Partnerships see Section 707(b). 

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, taxpayers (a) filing separate returns with, 
taxable income exceeding $18,000, or (b) filing joint returns or as 
surviving husbands or wives with taxable income exceeding 
$36,000, or (c) filing as head of household with taxable income 
exceeding $24,000, will usually find it to their advantage to com- 
pute the alternative tax on the other side. The alternative tax, if 
less than the tax computed on page 2 of Form 1040, shall be the tax 
liability. i»— 7i79*-i bpo 



FACSIMILES OF TAX RETURNS FOR 1955 



105 



SCHEDUIE r 
(Form 1040) 



U. S. Treasurjr Depaztmanl — Intemal Revenue Berviee 

SCHEDULE OF FARM INCOME AND EXPENSES 

Attach this schedule to your Income Tax Return, Form 1040 



1955 



For Calendar Year 1935, or other taxable year beginning 



, 195S, and ending 



. 195 



Nome and Address 



FARM INCOME FOR TAXABLE PERIOD COMPUTES ON THE CASH RECEIPTS AND DISBURSEMENTS METHM* 
(Se« InstracUona on Schedule D (Form 1040) foi tax txeabnent of ceitoiii liveitoclc held for droit, breeding, er dairy pnrpoces) 



l.SALE OF LIVESTOCK RAISED 


2. SALE OF PRODUCE RAISED 


3. OTHER FARM INCOME 


Kind 


Quantity 


Amount 


Kind 


Quantity 


Amount 


Hems 


Amount 


Cattle 




$ 


Grain 

Hay 

Cotton . . 




$ -- 


Mdse. rec'd for produce 

Machine work 

Pfp*ading ff^s 


$.. 






Horses 




























Sheep . ... 






Vegetables 






Other forest products 

Agricultural program pay- 
ments 
















ChirVpn^i 






Dairy products 








Turkeys 

Ducks 






Eggs 

Meat products. . . 






Patronage dividends, rebates 
or refunds 










Bees 






Poultry, dressed. . 






Other farm income (specify): 




Other (specify): 






Wool 








Honey 
















Sirup and sugar. 
Other (specify): 


















































Total 

(Enter on Una 


1 o> sumtnanr bdow) 


Total 

(Enter on line 


$ - 

2 of summary below) 


Total $ 

(Enter on line 3 of summary below) 



4. SALE OF PURCHASED LIVESTOCK AND OTHER PURCHASED ITEMS 






a. Descriptian 


b. Date acquired 


c Gross sales price 


d. Cost or other basis 


t. Profit (column c 
minus column d) 






$. 


$ 


$.._ _ , 






































































































Total (enter on line 4 of summary belov/) 




$ 




SUMMARY OF INCOME AND DEDUCTIONS COMPUTED ON THE CASH RECEIPTS AND DISBURSEMENTS METHOD 



1. Sale of livestock raised 


$ 






$ 




2. Sale of produce raised 






7, Depreciation (from page 3) 






3. Other farm income 






8. Other deductions (specify): 














other purchased items 








5. Gross Profits* 


$ 




9. Total Deductions 


$ 




10. Net farm profit (or loss) (line 5 minus line 9) to be reported on line 9, page 1, Form 1040 


$ 





106 



FACSIMILES OF TAX RETURNS FOR 1955 



FASM EXPENSES FOR TAXABLE TEAR <Sm Inatnictioaa) 

(Do not Include personal or living eipensu or eipensei not ittrlbutable to production of (arm Income, such as taxes. Insurance, repairs, etc on your dwelling) 



Pttpi 



1. Items 



Labor hired , 

Feed purchased 

Seed and plants purchased 

Machine hire 

Supphes purchased 

Cost of repairs and maintenance 

Breeding fees 

Fertilizers and Ume 

Veterinary and medicine for livestock 

Gasoline, other fuel and oil for farm business . 

Storage and warehousing 

Taxes 



2. Amount 



3. Items 
(Continued) 



Insurance on property (except your dwelling) . . . . 

Interest on farm notes and mortgages 

Water rent, electricity, and telephone 

Rent of farm, part of farm, or pasturage 

Freight, yardage, express, and trucking 

Automobile upkeep (farm share) 

Amortization of grain storage facilities (attach 

statement) 

Soil and water conservation expenses (attach 

statement showing computation) . . , 

Other farm expenses (specify): 



Total of Columns 2 and 4 (enter on line 6 of summary on page 1 (cash method) or line 8 (a), below (accrual method)) 



4. Amount 
(Continued) 



FARM DiVENTORT FOR INCOME COMPUTED ON AN ACCRUAL METHOD 
(Do not iBclade certoia Uvostodc held for dvc&ft, breodiag, or dairy purp oa c m, Seo iiwlnictloiu on Schedule D (Form 1040).) 



Description 

(Kind of livestock, crops, 

or other products) 


On Hand at Beginning 
of Year 


Purchased During Year 


Raised During Year 


Consumed or Lost 
During Year 


Sold During Year 


On Hand at End of Year 


Quan- 
tity 


Inventory value 


Quan- 
tity 


Amount paid 


Quan- 
tity 


Inventory value 


Quan- 
tity 


Inventory value 


Quan- 
tity 


Amount received 


Quan- 
tity 


Inventory value 






$ 




$ 




$ 




$ 




$ 




$ 
























































1 




















1 


1 
























1 
























1 

























1 












































































i 
























1 
























1 
1 





































































































































































Totals. 


$ 


$ 




$ 




$ 




$ 


$ 






(Enter on line 5) 


(Enter on line 6) 






(Enter on line 2) 


(Enter on line 1. 



SUMMARY OF INCOME AND DEDUCTIONS COMPUTED ON AN ACCRUAL METHOD 



1. Inventory of livestock, crops, and products 

2. Sales of livestock, crops, and products dur 

3. Other farm Income (specify): 


at end of year . . . 
ng year 


$..- 




8(a). Expenses (from above) 

(b). Depreciation (from page 3) . . . 


$ 














(c). Other deductions (specify): 






























4. Total 


$ 
























8. Inventory ot livestock, crops, and prod- 


$. 




ucts at beginning of year 

6. Cost of livestock and prodi ts purchased 
















during year . 








7. Gross profits (line 4 minus the sum of lines 5 and 6) 


$ 




9. Total Deductions 


$ 




10. Net farm profit (or loss) (line 7 minus line 9) to be reported on line 9, page 1, Form 1040 


$ 





FACSIMILES OF TAX RETURNS FOR 1955 

BEPRECIATIOM (Sm lastnctioas) 



107 



Page 3 



1. Kind of property (if buildings, 
state material of which con- 
structed). Exclude land and 
other nondepreciable properly 



2. Dale 
acquired 



3. Cost or other basis 



4. Depreciation allowed 
(or allowable) in prior 
years 



5. Method of computing 
depreciation 



6. Rate (%) 
or life (years) 



7. Depredation for 
this year 



Total (enter on line 7 of summary on page 1 (cash method) or line 8(b), page 2 (accrual method)) $ 

SEE ADDITIONAL INCOME TAX INSTRUCTIONS FOR FARMERS ON SEPARATE SHEET 

SELF-EMPLOTMENT TAX INSTRUCTIONS 



For years ending after December 31, 1954, individuals de- 
riving income from farming operations ore subject to self- 
employment tax. See page 4 for compulation of earnings from 
self-employment and self-employment tax. 

Farmers reporting income on the cash receipts and disburse- 
ments basis have an option of figuring their net earnings from 
farm self-employment for self-employment tax purposes only. 
If their gross income for the year from farm self-employment is 
$1,800 or less, they may report one-half of their gross farm income 
instead of their actual net earnings from farming. If their gross 
income from farm self-employment is more than $1,800 and their 
actual net earnings from farming are less than $900, they may 
report $900. 

SHARECROPPERS 

An individual who undertakes under the ordinary crop-sharing 
arrangement to produce a crop or livestock on land belonging 
to another for a proportionate share of the crop or livestock 
produced, or the proceeds thereof, is considered to be an inde- 
pendent contractor and a self-employed person rather than on 
employee. His net earnings from the crop-sharing arrangement 
constitute net earnings from self-employment. 

MORE THAN ONE TRADE OR BUSINESS 

If on individual is engaged in farming and in one or more 
other trades or businesses, his net earnings from self-employment 
are the combined net earnings from self-employment of each 
trade or business carried on by him. Thus, the loss sustained 
in one trade or business vrill operate to reduce the income 
derived from another trade or business. In such cases, use 
both Schedule F (Form 1040) and Schedule C (Form 1040) to 
determine net profit from the farm and nonfarm activities, 
respectively, and then make the combined calculation of self- 
employment tax on page 3 of Schedule C, but fill in only lines 
II through 14 on page 4 of this form. 

JOINT RETURNS 

Where husband and wife file a joint income tax return, page 
4 of this form should show the name of the one with self-employ- 
ment income. Where husband and wife each had self-employ- 
ment income, a separate Schedule F, or a separate Schedule C. 
whichever is appropriate, must be filed by each. However, the 
total of the amounts shown as profit (or loss) from all businesses 
should, for income tax purposes, be repxjrted on line 8 or 9, 
on page 1, Form 1040, and the combined self -employment tax 
should be entered on line 15, page 1 of Form 1040. 

COMMUNITY INCOME 

For the purpose of computing net earnings from self-employ- 
ment (but not for income tax), if any of the income from a trade 
or business is commuinty 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 con- 
sidered the income of the wife. (Also see instructions on partner- 
ships below.) 

If separate income tax returns are filed by husband and vrife, 
a complete Schedule F or Schedule C, whichever is appropriate, 
should be attached to the return of the one vrith self-employment 
income. (Community income included on such a schedule must, 
however, be allocated, for income tax purposes, between the 
two returns (on line 8 or line 9, page I, Form 1040) on the 
basis of the community property laws. 

PARTNERSHIPS 

In computing his aggregate net earnings from sell-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. However, in the case 
of a husband and wife partnership, the distributive share of 
each should be entered as partnership income in Schedule H, 
page 3, of Form 1040 for income tax purposes, and on line 28(b) 
of separate Schedules C for self-employment tax purposes. 

EXCLUSIONS FROM SELF-EMPLOYMENT 

In determining the amount of net earnings from self-employ- 
ment from farming, the following items should be excluded. 

Real estate rentals. — Rentals from real estate, including any 
personal property that is leased with the land. This includes 
cash and crop shares received from any individual who is a 
sharecropper as defined above. 

Property gains and losses. — Gains and losses from the sale, 
exchange, or involuntary conversion of capital assets and other 
property which is not held primarily for sale to customers. 

Net operating losses. — In determining the net earnings from 
self-employment, no deduction for net operating losses of other 
years shall be allowed. 

Any adjustment for the foregoing should be made on lines 12 
and 14, page 4. 

SCHEDULE SE (FORM 1040) 

To assure proper credit to your account, be sure to enter your 
name and social security account number on Schedule SE 
(Form 1040) exactly as they are shovm on your social security 
card. If you do not have a social security account number, 
you must get one. These account numbers are obtainable from 
any of the approximately 500 Social Security Administration 
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 joint or separate returns, Form 1040, are filed by husband and wife, Schedule SE 
(Form 1040) must show only the name of the one with self-employment income. If both had net earnings 
from self-employment, a separate Schedule SE must be filed by each. 



18— 71B0»-1 



108 



FACSIMILES OF TAX RETURNS FOR 1955 



Paea4 



COMPUTATION OF NET EARNINGS FRCO/l SELF-EMPIjOTMENT FROM FARMING BY TAXPAYERS FILING 

SCHEDULE F (FORM 1040) 



^ If you report on the cash basis and your gross income from farming was not more than $1,800, you may elect to use the optional 

method on line 14 (a). If you so elect, you need not complete lines 11 through 13. The optional method works to your advantage 

if your actual net income is less than SO percent of your gross income. 
► If you had wages of $4,200 or more which were subject to the deduction for Social Security, do not complete this page. 
>- If you had net earnings from self-employment from both farm and ncmfarm sources, complete only lines 11 through 13 (line 14, if 

applicable), and use separate Schedule C to compute your self -employment tax. Net earnings from self-employment from farming 

should be entered on line 28 (d) of separate Schedule C (Form 1040). 
^ If Schedule F (Form 1040) is used by a partaership to compute farm income, this page should not be completed. Partnership 

net earnings from self-employment must be computed on Form 1065. 



11. Net farm profit (or loss) Oine 10, page 1, cash method, or line 10, page 2, accrual method) 

12. Adjustments (see "Exclusions from Self-Employment," page 3) 

13. Net earnings from self-employment from farming. Total or difference between lines 11 and 12 

Computation Under Optional Method 

Farmers who report their income on the cash receipts and disbursements basis have a choice of 
reporting as net earnings from self-employment from farming the amount on hne 13 OR the amount com- 
puted on line 14. 

14. If gross profits on line 5, page 1, less the exclusions from gross profits (see page 3) are: 

(a) Not more than $1,800, enter 50 percent of such amount 

(b) More than $1,800 and the amount on line 13 above is less than $900, enter $900 

If the amount on line 13 (or line 14 if you report under the optional method) is under $400, do not 
make any entries below. 



Computation of Self -Employment Tax (For old-age and survivors insurance) 

IS. Maximum amount subject to self-employment tax , 



16. Less: Total F. I. C. A. wages paid to you during the taxable year (see your With- 

holding Statements, Form W-2) . (If such wages exceed $4,200, enter $4,200) . 

17. Maximum amount subject to self -employment tax after adjustment for wages 



$ 



4,200 



00 



18. Self-employment income subject to tax — line 13 or line 17, whichever is smaller (or if you choose under the 
optional method to use line 14 instead of line 13, enter line 14 or line 17, whichever is smaller) 

18. Self-employment tax — 3 % of amount on line 18. Enter here and on line 1 5, page 1, Form 1040 



IMPOKTANT— FILL IN ITEMS BELOW CODIFLETELT BUT DO NOT DETACH 



SCHEDULE SE (Form 1*40) 
U. S. Tr««Lsu7 Department 
laleiBal Revenae Service 



U. S. REPORT OF SELF-EMPLOYMENT INCOME 

(For Fadarol Old-Aga and Survivors Inaiuanc*) 



1955 



*• CHECK O Calendar Year 1955 

"-"^^ D Other Taxable Year Beginning , 1955, and Ending _ , 195., 



2, Budneu Activity Subject to Seli-EmploymonI Tax 



3. Bu«in«a» Address (Number and Street Qty or Town, Postal Zone Number, State) 



PLEASE DO NOT WRITE IN THIS SPACE 



PLEASE DO NOT WRITE IN THIS SPACE 



PRINT BELOW NAME AND HOME ADDRESS OF SELF-EMPLOYED PERSON 



Name as shown on Social Security Account Number Card 



HOME ADDRESS (Number and Street or Rural Route) 



(Qtr or Town, Postal Zone Number, Stale) 



5. ENTER HERE THE SOCIAL SECURITY ACCOUNT NUMBER OF 
THE PERSON NAMED IN LINE 4 




000 


00 


0000 



6. Enter Total Earnings From Self-Em- 

, . _, ( Line 13 above. . $ _ 

ployment Shown on { , , , 

[ Line 14 above. . $ 

7. Enter Wages Shown on Line 16 above . . $. _ 

8. Enter Self-Employment Income Shown 

on Line 18 above $.. 

U. S. GOVERNMENT PRINTING OFFICE ODI 16 — 71005-1 






FACSIMILES OF TAX RETURNS FOR 1955 109 

ADDITIONAL INCOME TAX INSTRUCTIONS FOR FARMERS 195S 

FOR PREPARING SCHEDULE OF FARM INCOME AND EXPENSES, SCHEDULE F (FORM 1040) 



For the assistance of farmers, a separate Schedule F 
(Form 1040) is provided and must be used by aU farmers 
who report on the cash method. This schedule is optional 
for farmers who report income on an accrual method; 
however, if it is not used, the income from farming must 
be reported in separate Schedule C. 

METHOD or ACCOUNTING 

Farmers may compute their income either on the cash 
receipts and disbursements method or on an accrual 
method, but whichever method is adopted in filing their 
first return must be followed until the consent of the 
Commissioner is received to change the method. 

CASH RECEIPTS AND DISBURSEMENTS METHOD 

A farmer using the cash receipts and disbursements 
method shall include in his gross income for the taxable 
year (1) the amount of cash or the value of merchan- 
dise or other property received from the sale of livestock 
and produce which were raised during the taxable 
year or prior years, (2) the profits received from the sale 
of any livestock or other items which were purchased, 
and (3) gross income received from all other sources. 
The farm expenses will be the actual amounts paid out 
during the taxable year plus deductions such as depre- 
ciation, depletion, amortization, etc. 

ACCRUAL METHOD 

For a farmer using an accrual method, the gross 
profits are obtained as indicated in summary of income 
and deductions on page 2 of Schedule F. The farm 
expenses will be the actual expenses incurred during 
the year, whether paid or not. 

Farmers who compute income on an accrual method 
and use inventories, may value their inventories accord- 
ing to the "farm-price method," which provides for the 
valuation of inventories at market price less direct cost 
of disposition. Farmers raising Uvestock may value their 
inventories of animals according to either the "farm- 
price method" or the "unit-hvestock-price method." 
If the use of the "form-price method" of valuing inven- 
tories for any taxable year involves a change in method 
of valuing inventories from that employed in prior years, 
permission for such change shall first be secured from 
the Commissioner. 

INCOME 

All the farm income from whatever source must be 
reported in Schedule F. Anything of value received 
instead of cosh, such as groceries received in exchange 
for produce, must be treated as income to the extent of 
its market value. 

The value of farm produce consumed by the farmer 
and his family need not be reported as income, but 
expenses incurred in raising such produce must not be 
claimed as deductions. 

Recoveries from insurance on growing crops should 
be included in gross income. 

Rents received in crop shares shall be reported in 
income in the year in which the crop shares are reduced 
to money or the equivalent of money by those farmers 
using the cash receipts and disbursements method. 

A farmer electing to include in gross income amounts 
received during the year as loans from Commodity Credit 



Corporation should file with his return a statement show- 
ing details of such loans. If he does so elect, he must 
continue to report similar loans as income until he re- 
ceives permission from the Internal Revenue Service to 
change his method of accounting. 

Report gains and losses from sales or exchanges of 
capital assets and other property in separate Schedule D 
(Form 1040). 

The term "farm" embraces the farm in the ordinarily 
accepted sense, and includes stock, dairy, poultry, fruit, 
truck farms, and all land used for farming operations. 
A person cultivating or operating a farm for recreation 
or pleasure, the result of which is a continual loss from 
year to year, is not regarded as a farmer. 

Patronage dividends may be received in various forms, 
such as cash, merchandise, capital stock, revolving fund 
certificates, certificates of indebtedness, letters of advice, 
or retain certihcates. If they are received from a coop- 
erative association with respect to products marketed, or 
with respect to purchases of supplies, equipment, or 
services the cost of which was a deductible expense, they 
must be included in gross income. Patronage dividends 
received with respect to purchases of supplies, equip- 
ment, or services the cost of which was not a deductible 
expense are not to be included in gross income. 

If Uvestock are destroyed by or on account of disease, 
or are sold or exchanged because of disease, the sale 
or other disposition may be treated as an involuntary con- 
version provided the proceeds are reinvested in similar 
property. Such reinvestment must generally be made 
within a year. The same rule applies to land, lying within 
an irrigation project, which is sold or disposed of to meet 
acreage limitations under Federal reclamation laws. 

EXPENSES AND OTHER DEDUCTIONS 

In general, a farmer who operates a farm for profit 
is entitled to deduct from gross income as necessary 
expenses all amounts actually expended in carrying on 
the business of farming, except those which represent 
capital investment. The following is a Ust of such 
expenses (taken from the classification appearing on 
page 2 of Schedule F, though any other equally descrip- 
tive classitication may be used): 

Labor hired. — Amounts paid for regular farm labor, 
piecework, contract labor, and other forms of hired 
labor. Do not deduct the value of your own labor or 
that of your wife. Only that part of the board which is 
purchased for hired labor should be deducted. The 
value of products furnished by the farm and used in the 
board of hired labor is not deductible. Rations pur- 
chased for laborers or sharecroppers are deductible. 
Do not deduct amounts paid to persons engaged in 
household work except to the extent that the services of 
such persons are used in boarding and otherwise 
caring for farm laborers. Services of such employees 
engaged in caring for the farmer's own household are 
not deductible. 

Feed purchased. — Cosf of grain, hay, silage, miU 
feeds, concentrates, and roughages purchased, and 
amounts paid for grinding, mixing, and processing of feed. 

Machine hire. — Amounts paid for threshing, combin- 
ing, silo filling, bating, ginning, and other machine hire. 



110 



FACSIMILES OF TAX RETURNS FOR 1955 



Supplies purchased. — Cost of twine, spray materials, 
poisons, disinfectants, cans, barrels, baskets, egg cases, 
bags, and other similar farm supplies purchased. 

Cost of repairs and maintenance. — Amounts ex- 
pended for repairs and maintenance of farm buildings 
(except your dwelling), of fences, drains, and other farm 
improvements, and for repairs and maintenance of farm 
machinery and equipment; cost of small tools of short life 
such as shovels, rakes, etc. Amounts expended for 
replacements of, or additions to, farm machinery, farm 
buildings, or other farm equipment of a permanent 
nature are not deductible. 

Fertilizers and lime. — Cost of commercial fertilizers, 
lime, and manure purchased during the year, the benefit 
of which is of short duration. 

Taxes. — State and local taxes. Do not deduct Fed- 
eral income taxes; estate, inheritance, legacy, succession, 
and gift taxes; nor taxes assessed for any improvement 
or betterment tending to increase the value of the prop- 
erty assessed. Do not deduct taxes on your dwelling or 
household property and other taxes not related to the 
business of farming. 

Insurance. — Cost of all insurance on farm buildings 
(except your dwelling) and on improvements, equipment, 
crops, and livestock. 

Interest on form notes and mortgages. — Interest 
paid on farm mortgages and other obligations incurred 
in carrying on farming. 

Water rent, electricity, and telephone. — The farm 
share of these expenditures. Do not deduct personal 
expenses. 

Rent of form, port of farm, or pasturage. — Rent 
paid in cash. A tenant farmer paying rent to his land- 
lord in the form of crops raised on the farm (under a 
cropshare agreement) may not deduct as rent the value 
of the crop given to the landlord, but the tenant may 
deduct all amounts paid by him in raising the crop. 

Automobile upkeep. — For automobiles used exclu- 
sively in farm operations, all expenses of operation, 
repair, and depreciation. For automobiles used both 
for farm and personal transportation, only that part of the 
expense which applies to the farm use may be deducted. 

Soil and water conservation expenditures. — You 
may deduct certain expenditures made by you (includ- 
ing any amount paid on any assessment levied by a soil 
or water conservation or drainage district to defray 
expenditures made by such district) for soil or water 
conservation and the prevention of erosion if such ex- 
p>enditures are in respect of land used by you in your 
business of farming The term "expenditures" for this 
purpose means expenditures (a) for the treatment or 
moving of earth, including but not limited to, leveling, 
grading, terracing, and contour furrowing; (b) the con- 
struction, control, and protection of diversion channels, 
drainage ditches, earthen dams, watercourses, outlets, 
and ponds; (c) the eradication of brush; and (d) the plant- 
ing of windbreaks. You may not deduct expenditures for 
the construction, installation, or improvement of facihties 
which are subject to the allowance for depreciation. 

The allowable deduction for any one year may not 
exceed 25 percent of your gross income from farming but 



any excess may be carried over to succeeding years with 
the same limit applying to those years. The phrase 
"gross income from farming" means the gross income of 
the farmer from the business of producing crops, fruits 
or other agricultural products or raising Uvestock and 
includes such income from a farm other than the one on 
which expenditures for soil and water conservation, or for 
the prevention of erosion, were made. 

To claim a deduction for these expenditures you must 
(a) elect to do so for the first taxable year which began 
after December 31, 1953, and ended after August 16, 
1954, for which such expenditures are paid; or, (b) secure 
consent from the Internal Revenue Service. Once you 
have elected to do so, you must continue to treat such 
expenditures as deductions in all futiue taxable years 
unless you secure consent from the Internal Revenue 
Service to change. 

Other form expenses. — Fees paid for advertising 
farm products; expenditures for stamps, stationery, ac- 
count books, and other office suppUes purchased for farm 
use; expenditures for travel in connection with the farm 
and similar expenditures. Amounts expended for pur- 
chase of automobiles, farm machinery, farm buildings, 
or other farm equipment of a permanent nature are not 
deductible. 

Depreciation. — Allowance for depreciation of build- 
ings, improvements, machinery, or other farm equipment 
of a permanent nature. In computing depreciation do 
not include the value of farm land nor the land on which 
farm buildings are located. Do not deduct repairs or 
depreciation on the dwelling you occupy or on your per- 
sonal or household equipment. Do not claim depreci- 
ation on livestock or any other property included in your 
inventory. Depreciation, however, may be claimed on 
livestock acquired for work, breeding, or dairy purp>oses 
which are not included in your inventory of Uvestock 
piuchased or raised for sale. See the instructions for 
Form 1040 for methods of computing depreciation. 

Losses. — Losses of farm buildings, machinery, and 
other farm property not included in your inventory, 
resulting from fire, storm, or other casualty and not 
compensated by insurance or otherwise. Losses of 
property included in your inventory are taken care of 
by the reduced amount of the inventory at the close of 
the year. The total loss of a prospective crop by frost, 
storm, flood, or fire, is not deductible. When using the 
cash method, the value of animals raised by you and 
lost by death is not deductible, while in the case of 
animals purchased and lost by death, the cost less de- 
preciation allowed or allowable is deductible if the loss 
is not compensated by insurance or otherwise. Do not 
deduct personal losses. 

Amortization. — If you elect the deduction with respect 
to the amortization of the adjusted basis of a grain 
storage facility, a statement of the pertinent facts should 
be filed with your return. (See section 169 of the 
Internal Revenue Code of 1954.) 

Net operating loss deduction. — Any net operating 
loss deduction should be apphed as an adjustment of the 
amount entered on line 11, page 1, Form 1040. See 
instructions for Form 1040 and submit computation. 



U. S. GOVERNMENT PRINTING OfFICE : 1955-O-350924 



FACSIMILES OF TAX RETURNS FOR 1955 



111 



Read instrucfions carefully. 
List your exemptions and sijn 
on other side. 



U. S. INDIVIDUAL INCOME TAX RETURN— 1955 

If you use this form, the Internal Revenue Service will figure your tax. 



Enclose Forms W-2, Copy B. 
PLEASE DO NOT BEND, PIN, 
OR TEAR THIS CARD. 



Please 
print. 



1. Name (If thts is a joint return of husband and 
wife, use first names of botfi) 



Home address (Number and street or rural route) 



City, town, or post office 



Zone 



Slate 



2. Your Social Security No. 



3. Wife'sSocial Security No. 



4. Do you owe any Federal lax for prior years? Q Yes Q] No 

5. Is your wife (husband) making a separate return? QJ Yes QJ No 
If "Yes." write her (his) name 



6. EMPLOYER'S NAME— Write (W) before name of ?ach of wife's employers. 



Where employed 



9. Other income (if over $100. use Form 1040) - 



a. Yours 



10. Totals (if income is $5,000 or more, use Form 1040)- 



-^ $ 



U.S. TREASURY DEPARTMENT 
INTERNAL REVENUE SERVICE 

FORM 1040A 



7. WAGES. ETC. 



8. INCOME TAX WITHHELD 



XXXXXXXXXX 



xxxxxxxxxx 



XXX 



Please do not 
write in these spaces 

873297-0 



11. EXEMPTIONS FOR YOURSELF AND WIFE 



Check blocks which apply. / (a) Regular $600 exemption Q Voursell Q Wile \ Enter^^ 

Check for wife if she had no income OR / (b) 65 or over at end of 1955 [^Yourself Q] Wife > of blocks 

If her income ,s included in this return. ( ^^^ ^^^^^ ^^ ^^^ ^, I955_....l"l."'"""ZZl..."""n Vourself Q «"= ^ '"^ 




12. EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 




NAME 

► Enter figure 1 in the last column to right for each 

name listed 


Relationship 


Did 
dependent 

live in 
your home? 


Answer ONLY for dependents other than your children 

Did dependent have Amount YOU spent for Amount spent by OTHERS 
gross income of $600 dependent's support. including dependent from 
or more? If 100% write "ALL" own funds 


-♦ 
■» 
•* 
•* 
■» 
























































































13. Enter total number ol exemptions listed in items 11 and 12 at 










SIGN 


1 declare under the penalties of perjury that this is a true, correct, and complete return to the best of my knowledge and belief. 


HERE 

8-7329S-0 




(Your signature) 

# To assure split-income benefits, husband and wif 


e must include all t 


(DatO 

eir income a 


(If th 

nd, even though only 


s is a joint retura, wife's signatarc) 

jne has income, BOTH MUST SIGN. 


(Date) / 



112 



FACSIMILES OF TAX RETURNS FOR 1955 




FOR EMPLOYEES EARNING LESS THAN $5,000 

The enclosed card, Form 1040A, offers a simple way for employees receiving 
less than $5,000 total income to file their 1955 U. S. income tax returns. 

To use CARD form (Form 1040A) 

► Read instructions below. See "Who May Use Form 1040A" below. If you may not use 
Form 1040A, file Form 1040. 

► Fill out the copy on other side. 

► Transfer answers from this copy to the cord . Keep this copy for your records. 

► Sign the card, place it and your withholding statements (Form W-2, Copy B) in the enve- 
lope provided, and mail to the District Director of Internal Revenue for your district. The 
Internal Revenue Service will figure your tax and send you a check for any refund due or 
a bill for any amount you owe. 

(The tax table shown below is ONLY for your information. You do not use this table in preparing Form 1040A. It simply shows'" 
the rales the Internal Revenue Service will use in figuring your tax. The table allows about 10% of your income a^ deductions. 
If your deductions exceed 10% of your income, it will be to your advantage to use Form lOltO and itemize them. Allowable deduc- 
tions include charitable contributions, interest, taxes, losses, extraordinary medical expenses, child care expenses and miscellaneous 
deductions. . 



GENERAL INSTRUCTIONS 

Who Must File. — Every citizen or resident of the 
United States under 65 who had $600 ($1,200 
if 65 oi over) or more gross income. 

Who May Use Form I040A. — If your gross 
income was less than $5,000 and consisted 
entirely of wages reported on Withholding State- 
ments (Form W-2) and not more than $ 1 00 total 
of other wages, dividends, and interest, you may 
use the card form. A husband and wife may 
file a joint return if their combined incomes do 
not exceed these limits. 

Who May Not Use Form 1040A. — If you had 

income from any other sources, you may not use 
the card form but must file your return on Form 
1040. Likewise, Form 1040A may not be used — 

(1) in making a separate return of a married 
person domiciled in a community property 
state, 

(2) if husband or wife itemizes deductions, 

(3) if you claim the status of head of house- 
hold or surviving husband or wife, 

(4) if you claim dividends received credit or 
retirement income credit, 

(5) in claiming credit for overpayments of 
F.I.C.A. (Social Security) employee tax, 

(6) if you claim an exclusion for "Sick 
Pay," or 

(7) if you claim deductions for travel, trans- 
portation, or "outside salesmen" expense. 

When to File. — On or after January 1, 1956, 
but not later than April 15, 1956. 

Where to File.— With the District Director of 
Internal Revenue for your district. 

Where to Get Forms. — If you need a Form 1040, 
you con get one from any Internal Revenue 
office, and from most banks and post offices. 
Your employer vrill furnish you with a With- 
holding Statement (Form W-2). 

Married Couple — Advoniage of Joint Re- 
tnm. — A husband and wife may make a joint 
letum even though one has no income. To as- 
sure any benefits of the split-income provisions, 
they must file a joint return. Both husband 
and wife must sign a joint return. The District 
Director will compute the tax on the combined 
incomes or on the separate incomes, whichever 
results in the smaller tax or larger refund. 

Form I040A InstrucUonui 



TAX TABLE INTEI 


INAL REVENUE SERVICE WILL USE TO FIGURE YOUR TAX 


II ritt bill 

Inumali— 


And Hm Aumbvi of u«fflptl«ni It- 


II row toul 


And llw Kumbci of Mtmpbou li- 


Al IMII 


B.ll«i 
Ihjn 


I 


I 


3 


4d( 
morf 


Al Imt 


Bui Ins 
tlwn 


1 
Aodio. 

Sinilo 01 

imiiiiod 

poiion 

tlioi 

lapi 

I.IOl, 


i 
And ,00 •(•— 
S.nil. 0, : . 

Doiun ""'"od 
AUn. ' "opio 

a, ; ■■""''« 


1 
And ,00 oic— 

■--:..,'n,d 

."", : 1""'"' 


< 


i 


6 


7 


• if 

mow 


Vour l» It- 


TOUI til 11- 1 


10 
S75 


((75 
700 


SO 
4 


$0 



$0 



SO 



(2.325 
2.360 


(2.360 
2.375 


(301 
305 


$181 ': S181 
185 ; 1S5 


S61 i $61 
65 ■ 65 


10 



SO 



$0 



SO 



to 




715 
750 

775 


726 
750 
775 
800 


8 
13 
17 
22 




















2.375 
2.400 
2.425 
2.460 


2,400 
2.425 
2,460 
2.475 


310 
314 
319 
323 


190 : 190 
104 : 194 
199 : 199 
203 203 


70 I 70 
74 ; 74 
79 ; 79 
83 i 83 
































800 
825 
850 
875 


825 
850 
875 
900 


26 
31 
35 
40 




















2,475 
2.500 
2.525 
2,550 


2.600 
2,626 
2.550 
2,575 


328 
332 
337 
341 


208 : 208 
212 : 212 
217 : 217 
221 : 221 


88 : 88 
92 ; 92 
97 ; 97 
101 : 101 








' 























900 
925 
950 
975 


925 

950 

975 

1,000 


44 
49 
53 
58 




















2.575 
2.S00 
2.(25 
2.(50 


2.(00 
2,625 
2.650 
2.(75 


346 
350 
355 
359 


226 ; 226 
230 : 230 
235 i 235 
239 i 239 


106 ; 106 

110 ; no 

115: 116 
119 : 119 

































1,000 
1.025 
1.050 
1.075 


1,025 
1.050 
1.075 
1. 100 


62 
67 
71 
76 




















2.(75 
2.700 
2.725 
2,750 


2.700 
2.725 
2,750 
2.775 


364 
368 
373 
377 


244 : 244 
248 i 248 
253 ; 253 
257 ; 257 


124 : 124 
128 : 128 
133 : 133 
137 : 137 


4 
8 
13 
17 


























I.IOO 
1.125 
1.150 
1.175 


1,125 
1.150 
1, 175 
1,200 


80 
85 
89 
94 




















2,776 
2.800 
2.825 
2.850 


2.800 
2.826 
2.850 
2.875 


382 
386 
391 

395 


262 : 262 
266 : 266 
271 : 271 
275 i 275 


142 : 142 
146 ; 146 
151 : 151 
155 ; 155 


32 

26 
31 
35 


























1,200 
1,225 
1,250 
1,275 


1,225 
1.250 
1.275 
1.300 


98 
103 
107 
112 




















2.875 
2.900 
2.926 
2.960 


2.900 
2.025 
2.950 
2.975 


400 
405 
410 
415 


280 : 280 
284 ; 284 
289 ; 289 
293 : 293 


160 ; 160 
164 : 184 
169 : 169 
173 : 173 


40 
44 
49 
53 


























I.IOO 
1.325 
1.350 
1.375 


1.32S 
I.J50 
1,375 
1.400 


116 
121 
125 
130 




1 

5 
10 














2.976 
3,000 
3.050 
3, 100 


3,000 
3,050 
3,100 
3, 150 


420 
427 
437 
447 


298 ' 298 
305 : 305 
314 : 314 
323 : 323 


178 '. 178 
185 : 185 
194 : 194 
203 i 203 


58 
65 
74 
83 


























1.400 
1.425 
1,450 
1.475 


1.425 
1,460 
1,475 
1.500 


134 
139 
143 
148 


14 
19 
23 
28 














3. 150 
3.200 
3.250 
3.300 


3.200 
3.250 
3.300 
3.350 


457 
467 
476 
486 


332 : 332 
341 341 
350 : 350 
350 : 359 


212 : 212 
221 221 
230 230 
239 : 239 


92 
101 
110 
119 


























1.500 
1,525 
1.550 
1,575 


1.526 
1,560 
1.575 
1,(00 


152 
157 
161 
166 


32 
37 
41 
46 














3.350 
3.400 
3.450 
J. 500 


3.400 
3,450 
3,500 
3,550 


496 
.506 
516 
526 


368 : 368 
377 : 377 
386 : 386 
395 : 395 


248 I 248 
257 : 257 
266 ; 266 
275 ; 275 


128 

137 
146 
155 


8 
17 
26 
35 




















i.eoo 

1,(25 
1,(50 
1,(75 


1,(26 
1,(50 
1,075 
1,700 


170 
175 
179 
184 


50 
55 
59 
64 














3.550 
3,600 
3.650 
J. 700 


3.(00 
3.(50 
3,700 
3,750 


536 
546 
556 
566 


404 : 404 
414 413 
424 : 422 
434 : 431 


284 : 284 
293 ' 293 
302 : 302 
311 : 311 


164 
173 
182 
191 


44 

53 
62 
71 
















! 






1.700 
1,725 
1.750 
1,775 


1.726 
1,750 
1.775 
1,800 


188 
193 
197 
202 


6S 
73 

77 
82 














3.750 
3.800 
3,850 
3,900 


3.800 
3.850 
3,900 
3,950 


575 
585 
595 
605 


443 440 
453 : 449 
463 : 458 
473 : 467 


320 1 320 
329 : 329 
338 : 338 
347 ; 347 


200 
209 
218 
227 


80 
80 
98 
107 




















1.800 
1.825 
1.850 
1.875 


1.825 
1,850 
1.875 
1,900 


206 
211 
215 
220 


86 
91 
95 
100 





n 










3.950 
4,000 
4,050 
4. 100 


4.000 
4.050 
4. 100 
4. 150 


615 
625 
635 
645 


483 : 476 
493 : 485 
503 : 494 
513 : 503 


356 : 356 
365 : 365 
374 : 374 
383 : 383 


236 
245 
254 
263 


116 
125 
134 
143 




5 

14 

23 














1,900 
1,925 
1,950 
1.975 


1.925 
1.950 
1.975 
2,000 


224 
229 
233 

238 


104 
109 
113 
118 














4, 150 
4,200 
4.250 
4.300 


4,200 
4,250 
4,300 
4,350 


655 
665 
674 
684 


523 ■ 512 
533 : 521 
542 ; 530 
552 i 539 


392 ! 392 
401 : 401 
410 : 410 
420 ; 419 


272 
281 
290 
299 


152 
161 

170 
179 


32 
41 
50 
59 














2.000 
2.025 
2.050 
2.075 


2,025 
2.050 
2.075 
2.100 


242 
247 
251 
256 


122 
127 
131 
136 


2 

7 

11 

16 








4,350 
4,400 
4,450 
4.500 


4,400 
4,450 
4.500 
4.550 


694 
704 
714 
724 


562 : 548 
572 i 557 
582 : 566 
592 : 575 


430 : 428 
440 ' 437 
450 ; 446 
460 : 455 


308 
317 
326 
335 


188 
197 
206 
215 


68 
77 
86 
95 











■ 



2.100 
2. 125 
2,150 
2.175 


2.126 
2. 150 
2.175 
2.20O 


260 
265 
269 
274 


140 
145 
149 
154 


20 
25 
20 
34 








4.550 
4.600 
4,(50 
4,700 


4.(00 
4.(50 
4,700 
4,750 


734 

744 
754 
764 


602 ■ 584 
612 : 593 
622 ■ 602 
632 ': 611 


470 ; 464 
480 : 473 
490 : 482 
500 i 491 


344 
353 
362 
371 


224 
233 
242 
251 


104 
113 
122 
131 




3 

11 








2.200 
2.225 
2.250 
2.275 


2.225 
2.250 
2.275 
2,300 


278 
283 
287 
292 


158 
163 
167 
172 


38 
43 
47 
52 








4,750 
4,800 
4.850 
4.900 


4.800 
4,850 
4.900 
4. 9S0 


773 
783 
793 
803 


641 : 620 
651 : 629 
661 ; 638 
671 : 647 


509 : 500 
519 I 509 
529 518 
539 : 527 


380 
389 
398 
407 


260 
269 
278 
287 


140 
149 
158 
167 


30 
39 

38 
47 








2.J00 


2,326 2M 1 176 1 50 I 





4,950 6,000 1 813 I 081 ! 656 | 


549 : 536 410 | 


300 


176 


it 1 



FACSIMILES OF TAX RETURNS fOR 1955 



113 



INSTRUCTIONS FOR FRONT OF FORM 1040A 

Item 1. — li you are married and filing a joint return of busband 
and wife, be sure to enter the first names of yourself and your wife. 
For example: John and Mary Doe. 

Itenia 2 and 3. — Enter your social security number and your 
wife's social security number, if any, even though she files a 
separate return. 

Itema 6, 7, ond 8. — Fill in the information from each of your 1955 
Withholding Statements, Forms W-2. If both husband and wife 
had wages, write "W" before name o! each of wile's employers. 

Item 9. — Enter all other taxable income from wages, dividends, or 
interest. Exclude dividends up to $50 received from domestic cor- 
porations. This exclusion does not apply to dividends received from 
mutual savings banks or building and loan associations. If a 
joint return is filed and both husband and wife had dividend 
income, each is entitled to a $50 exclusion provided it is applied 
against his separate dividend income. If item 9 exceeds $100, 
you must file a Form 1040. 

INSTRUCTIONS FOR BACK OF FORM 1040A 

Item 11. — Fill in this item to receive credit for your exemptions 
and those of your vrife. Marital status, age, and blindness must 
be determined as of December 31, 1955, except that if the wife or 



husband of the taxpayer died during the year, the determination 
is made as of the date of death. 

Item 12. — Fill in this sctiedule to receive credit for your children, 
stepchildren, and other dependents. Each dependent must meet 
all of the following tests: 

a. Received more than one-half of his or her support from you (or 
from wife or husband if a joint return is filed). 

b. Received less than $600 gross income. (This test does not 
apply to your children or stepchildren who are under 19 or who are 
students.) 

c. Did not file a joint return with her husband (or his wife). 

d. Was either a citizen or resident of the United States or a resi- 
dent of Canada, Mexico, the Republic of Panama, or the Canal Zone. 

e. EITHER (1) had as his principal place of abode your home and 
was a member of your household; OR (2) was related to you (or to 
husband or wife if a joint return is filed) in one of the following ways: 



Child 


Sister 


Mother-in-law 


The following if 


Stepchild 


Grandchild 


Father-in-law 


related by blood: 


Mother 


Stepbrother 


Brother-in-law 


Uncle 


Father 


Stepsister 


Sister-in-law 


Aunt 


Grandparent 


Stepmother 


Son-in-law 


Nephew 


Brother 


Stepfather 


Daughter-in-law 


Niece 



FRONT 



FRONT 



Read instructions carefully. 
List your exemptions and sisn 
on other side. 



INDIVIDUAL INCOME TAX RETURN-1955 



Enclose Forms W-2, Copy 
PLEASE DO NOT BEND, 
OR TEAR THIS CARD, 



, PIN\ 




BACK 



11. EXEMPTIONS FOR YOURSELF AND WIFE 



Check blocks which apply. 

Check for wife if she had no income OR 

if her income is included in this return. 



(a) Regular $600 e«emption - LJ Vourself Lj *i'e 

(b) 65 or over at end of 1955 D "f""'^'" D *''« 

(c) Blind at end of 1955 D '""'•''" D '^"^ 



Enter 
number 
of blocks 
checked 



12. EXEMPTIONS FOR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 



NAME 

^ Enter figure 1 1n the last (»lumn to rifht for each 

name listed 




l!^W)r ONLY for dependents other than your idtlldren 



Amount YOU spent for 
dependent's support. 
If 100% write "ALL" 



Amount spent by OTHERS 

mcluding dependent from 

own funds 



BACK 



13. Enter total number of exemptions listed in items 11 and 12 aftove- 



SIGN 



HERE 



I declare under the penalties of perjury that this is a true, correct, and complete return to the best of my knowledge and belief. 



(Your (i^niturc) (Dale) (If this is > joint rctura, wilc'i silutore) 

% To assure split-cncome benefits, husband and wife must include all their income and, even though only one has income, BOTH MUST SIGN. 



(D.le) 



iccirp . ioi;[;_o-ic;fmQi 



INDEX 



A Page 

Accounting period 3-5, 7 

Adjusted gross deficit 3-4-, 10, 14, 18-21, 

51-56, 62, 64 
Adjusted gross income: 

Amount 3-4, 8, 10, 12, 14-15, 18-33, 

37-38, 50-56, 62, 64-65, 68 

Classes 5-10, 18, 20-34, 37-48, 

51-55, 63, 65 

Composition 7, 12-13 

Definition of ^^ 

Sources 3-4, 10, 12 

Advertising 12 

Age and/or blindness. (See Exemptions-) 

Aliens 7, H, 51, 73, 75 

Alimony 13 

Alternative tax 11, 13-15, 37, 48 

Amended returns 7 

Annuities and pensions 5, 13, 19-21, 62, 64 

Average income tax 37 



B 

Back pay 13 

Bad debts 12-13 

Business or profession: 

Net profit or net loss 3-4, 11-12, 14, 19-21, 

57-62, 64-65 

Number of '*, 11> l-^j 57-60 

Total receipts from I'+j 57-60 



C 

Capital assets: 

Long-term 12-13, 48 

Net gain and/or net loss from sales 3-4, 12, 

19-21, 48, 62, 64 

Short-term 12-13, 48 

Capital gains and losses: 

Alternative tax, returns with 11, 13, 15, 48 

Capital loss carryover 13, 48 

Excess of net long-term capital gain over 

net short-term capital loss 11-15, 48 

Long-term, definition of 13 

Net long-term capital gain or loss 11-13, 48 

Net short-term capital gain or loss 12, 48 

Normal and surtax, returns with 11, 48 

Short-term, definition of 12-13 

Casualty losses 12, 15, 67, 75 

Citizens and resident aliens 7, 11, 51, 73-75 

Classifications of individual returns 4, 10-12 

Community property income 7, 11 

Comparative data, 1954 and 1955 3 

Compensation for long-term services 13 

Computat ion of tax 3, 5, 7-8 

Contributions, charitable 13, 67 

Cost of goods sold 12 

Created inventions or artistic works 13 

Credit on 1956 tax 15, 21 



D Page 

Delinquent returns 7 

Dependents: 

Defined •• 7, 14, 73 

Students 7, 14, 73 

Test for determining 14 

Depletion 12-14 

Depreciation 12-14 

Description of sample and limitations of data... 8-10 
Dividends received: 

After exclusions 3-8, 12, 19-21, 34, 50 

Credit for 3-8, 15, 21-34 

Eligible for exclusion 3, 5-8, 12-13, 15 

Eligible for tax credit 5-6, 8, 15 

Foreign and domestic 5-6, 12 

Ineligible for exclusion 5-6, 12 

Total 3-6, 34, 62, 64-65 

E 

Estates and trusts, income and/or loss from.. 13, 19-21, 

62, 64 

Estimated tax 15 

Exemptions: 

Age and/or blindness 4-7, 14, 44, 73 

Amount of 21-33, 38, 73 

Number of 4, 10-11, 13-15, 44 

Other than age and/or blindness 10-14, 44- 

Per capita H, 13-14, 73 

Personal 4, 8, 10-11, 13-15 

Expenses: 

Business deductions 12-14 

Not reimbursed 4, 12 

Outside salesman 7, 12, 14 

Reimbursed 7, 12, 14 

Transportation • • 7, 14 

Explanation of classifications and terms 10-15 



F 
Facsimiles of individual income tax returns for 

1955 79-113 

Farmers 15, 75 

Fiduciaries 5, 12-13, 15 

Filing requirements • • • 6-7, 73 

Fiscal year returns • • 7, 74 

Foreign tax credit • 5-6, 10, 15 

Forms (1040 and 1040A) 4-12, 14-15, 79-111 

G 

Gambling losses and profits 13 

Gross income: (See also Adjusted gross income^ 

Exclusions from 3-6, 12-13 

Requirement for filing 73 

H 

Heads of household 4, 7, 10-11, 14, 38-44, 73-74 

Historical data, 1946-1955: 

Adjusted gross deficit 52, 64 

Adjusted gross income 62-65, 68 



116 



116 



INDEX 



Historical data, 19<i6-1955 — Continued Page 

Adjusted gross income classes 63, 65 

Average income tax per taxable return 63 

Itemized deductions, ret\rrns with 62, 67 

Laws, synopsis of 73-75 

No adjusted gross Income 62, 64-65 

Nontaxable returns 62 

Number of returns 62-63, 68 

Sources of income 62, 64—65 

Standard deduction, returns with 62 

States and Territories 68 

Tax liability (income and self -employment 

tax) 62-63, 68 

Taxable income 62 

Taxable returns 62 

Husbands, returns of. (See also Married persons 

and Marital status.) 4-5, 7-8, 10-14, 21, 35, 

38-4A, 73-75 



Pag 
Net profit or loss from business or profession.. 3-4 

11-12, 14, 19-21, 57-62, 64-6 

Net profit or loss from partnerships 3-4, 12-13 

19-21, 62, 64-65, 7 
No adjusted gross income: 

-Amount 4-7, 18-21, 38, 48, 51 

55, 62, 6 

Returns with 3-6, 10, 18-21, 34 

38-48, 51-55, 6 

Nonbusiness deductions 8, 10, 20 3 

Nontaxable returns 3, 5-8, 10, 18-19 

21-35, 38-48, 6 

Normal tax n, 14-15, 35-37, 48, 7 

Normal tax and surtax 11, 14-15, 35-37, 48, 73-7 

Number of exemptions 7, 

Number of returns filed 3-5, g-g 1, 



Income. (See Adjusted gross. Gross, Other, 
Sources of. Taxable.) 

Income earned over period of years 13, 15 

Income tax after credits 3, 10, 15, 35-38, 50-51, 

62-63, 68 

Income tax before credits 5, 14, 21-33 

Itemized deductions 7-8, 10, 14-15, 19-20 

38, 62, 67 

Industrial groups 4^ 11^ 57-58 

Insurance as reimbursement of medical expenses.. 13 
Interest from tax-free covenant bonda (See also 

tax paid at source.) 12 15 

Interest paid X2 

Interest received 3-5, 12-13, 15, 19-21, 34, 

50, 62, 64-65 

Internal Revenue Code of 1954 3-5, 10-14, 73 

Itemized deductions 7-8, 10, 14-15, 19-20, 38 



Joint returns of husbands and wives 4-5, 7-8, 10, 

13-14, 21, 35, 37-38, 73-75 



Optional tax 8, 10, 14-15, 7 

Other soiirces of income 3-5, 7-8, 11-13 

19-21, 62, 6. 
Other "Statistics of Income" publications for 

1955 I 

Overpayment (refund, or credit on 1956 estimated 

tax) 15, 2 



Part-year returns ' . . 

Partially tax-exempt interest 6, 10, 12, 15 

21-33, 7' 
Partnerships: 

Deductible expenses i; 

Dividends received 5, 12, 3^ 

Net profit or net loss 3-4, 12-13, 19-21, 

62, 64-65, 7t 

Self-employment derived from 1; 

Patterns of income - 

Payments on 1955 declaration of tax 15, 21 

Pensions. (See Annuities and pensions.) 

Prizes and awards i; 

Property other than capital assets, sales of.... 1j 



L 

Laws, synopsis of Federal tax 73-75 

Long-term capital assets 11-13, 48 

Long-term capital gains and losses, net 11-15, 48 

Long-term services, compensation for 13 

M 

Marital status 4, 10-11, 38, 73-75 

Married persons, returns of 4-5, 7-8, 10-11, 13-14, 

21, 35, 38-44, 73-75 

Medical and dental expenses 13, 67 

Multiple support 11, 14 



N 

Net gain or loss from fiduciaries 

Net gain and/or loss from sales of capital 

assets. (See also Capital assets.) .... 3-4, 12-13, 

Net gain and/or loss from sales of property 

other than capital assets 13, 20-21, 

Net income or loss from rents and royalties 

Net operating loss deduction 12, 15, 



12-13 



19- 


21, 


62, 


64 


62, 


64 


3-4, 


62, 


64 


62, 


64 



Receipts, total, from business or profession. 

(See also Sole proprietors.) 14, 57-60 

Refunds. (See also Overpayment.) 7, 14-15, 21 

Reimbursed expenses 7 

Rents and royalties: 

Deductions for 5, 12, 14-15 

Definition of 13 

Net income or net loss from 3-4, 13, 15, 19-21, 

62, 64-65 

Repairs 12-13 

Retirement income and credit 5-8, 10, 15, 21-33, 35 

Returns, facsimiles of 109-113 

Returns from which data were tabulated 6-8 

Returns, method of taxpayment used 3-8 



Salaries and wages 3-7, 12-15, 19-21, 

34, 50, 62, 64-65 
Sales of capital assets, net gain or net loss. 3, 11-14, 

19-21 
Sales of property other than capital assets, 

net gain or net loss 13 

Sample description of 8-10 



INDEX 



117 



elf-employment tax 10-11, 15, 55-56, 62, 

Selling expenses 

Separate returns of husbands and wives... 4-, 7-8, 

35, 38, 44, 

;hort-term capital assets 12 

ihort-term capital gains and losses 11 

■ick pay exclusions 3-4, 7, 12, 19-21, 

ii-irle persons, returns of 4, 10-11, 

38-44, 

of total receipts 11 

■ole proprietorships: 

Business or profession, net profit or net 

loss 3-4, 11-12, 14, 19-21, 52, 62, 

Industrial groups 4, 11, 

Number of businesses 4, 8, 11, 14, 

Size of total receipts 10-11, 

Total receipts 14, 

Sources of data and methods of estimation 

ioiirces of income or loss comprising adjusted 

gross income 3-4, 7-8, 12, 19 

Standard deduction 7-8, 10, 14, 

States and Territories 4, 9-11, 50-51, 56, 

Surtax 11, 14-15, 35-37, 48, 

Surviving spouse 4, 7, 10-11, 14, 38-44, 

Sweepstake winnings 

synopsis of tax laws for individual income 



73, 75 

12 

10-11, 

73, 74 

1-13, 48 
■15, 48 
34, 50 

21, 35, 
73, 74 

, 57-58 



64-65 

57-58 

57-60 

, 57-58 

, 57-60 

6-10 

■21, 50 
19, 38 
60, 68 
73, 74 
73, 74 
13 
73-75 



T 

tabulated data 18-68 

rax. (See Alternative, Average, Computation of. 
Credit on 1956, Estimated, Foreign, Method of 
payment. Normal, Optional, Payments on 1956, 
Self-employment, Surtax.) 

fax base. (See Taxable income.) 

rax computation 5, 7-8, 10-14, 73, 74 

tax credits: 

Dividends received 5-8, 10, 12, 15, 21-33, 35 

Foreign tax 5-6, 10, 15, 21-33 



Tax credits — Continued Page 

Partially tax-exempt interest 6, 10, 12, 15, 

21-33, 74 

Retirement income 6-8, 10, 15, 21-33, 35 

Tax paid at source 6, 10, 15, 21-33 

Tax due at time of filing 15, 21 

Tax-free covenant bonds. (See also Tax paid at 

source.) 6, 10, 15, 21-33 

Tax items 14-15, 21 

Tax paid at source 6, 10, 15, 21-33 

Tax rates 11, 14-15, 35-37, 73, 74 

Tax withheld 15, 21 

Taxable income: 

Amount of 3, 5, 10, 14-15, 18, 21-33, 35, 38 

Classes 10, 21, 35 

Computation of 5, 8, 10-14, 73, 74 

Definition of 14-15 

Taxable returns 3, 5-8, 10, 18-19, 21-48, 62 

Taxable and nontaxable returns: 

Classification of 10 

Combined 10, 18-19, 50-51 

Defined 10 

Taxes deducted in a prior year 13 

Taxes paid 12-13 

Tentative returns 7 

Transportation expenses not reimbursed 7, 12, 14 

Trusts, Income and/or loss from estates and 13 

Types of tax. (See also Alternative, Average, 
Foreign, Normal, Optional, Self-employment, 
Surtax . ) 11 



W 

Wage continuation plan 3-4, 12 

Wages, salaries and 3-7, 12-15, 19-21, 34, 

50, 62, 64-65 
Wives, returns of. (See also Married persons and 

Marital status.) 4-5, 7-8, 10-14, 21, 35, 

38-44, 73-75 
Withheld tax 15, 21 



Ti U. S. GOVERNMENT PRINTING OFFICE : 1958 O - 457597