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Full text of "Statistics of income"

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STATISTICS OF INCOME ... 1959 



Individual 

INCOME TAX 
RETURNS 



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for 1959 



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U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



GOVERNMENT DOCUMENTS 
OEPARTMENT 

BOSTON PUBUCUBRARr 



Statistics of Income 



1959 



Individual 

INCOME TAX 
RETURNS 



for 1959 






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



U. S. TREASURY DEPARTMENT 



Internal Revenue Service • Publication No. 79 (9-61 ) 



INTERNAL REVENUE SERVICE 



Mortimer M. Caplin, Commissioner 

Bertrand M. Harding, Deputy Commissioner 

William H. Smith, Assistant Commissioner (Planning and Research) 

Statistics Division: 

Ernest J. Engquist, Jr., Director 

James M. Jarrett, Assistant Director 

Helen F. Demond, Chief, Income, Finance, and Wealth Branch 

Staunton K. Calvert, Statistician 



Superintend ^'orar^ 



Boston Publtej;jb 
^^— nntendentofDoci 

Of C 1 2 1961 

C>EPOS/TORy 



UNITED STATES 

government printing OFFICE 

WASHINGTON : 1961 



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



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, September 29, 1961 



Dear mr. Secretary: 

I am transmitting the Statistics of Income — 1959, Individual Income 
Tax Returns. This report was prepared in partial fulfillment of the 
requirements of section 6108 of the Internal Revenue Code of 195<+, which 
provides that statistics be published annually with respect to the 
operation of the income tax laws . 

The documents from viiich the data were assembled are individual 
income tax returns. Forms 1040, 1040 W, sind 104-OA, filed during the year 
1960. Sources of income, total itemized deductions, taxable income, 
taxes, and other data are distributed by size of adjusted gross income. 

Significant classifications are marital status of taxpayers, types 
of tcix and tax credits, patterns of income, taxpayments and overpay- 
ments, types of exemptions, and States. For the first time, selected 
sources of income, taxable income, and the income tax are presented for 
the 100 largest metropolitan areas . ' 




Commissioner of Internal Revenue. 



Hon. Douglas Dillon, 

Secretary of the Treasury. 



Ill 



CONTENTS 

Page 

Guide to basic and historical tables 2 

Individual income tax returns for 1959 3 

Number of returns , income , and taxes 3 

Dividends <+ 

Excludable sick pay 6 

Capital gains and losses 6 

Total itemized nonbusiness deductions 7 

Marital status of taxpayer 8 

Exemptions 8 

Sole proprietorships 8 

Standard metropolitan statistical areas 9 

Sources of data and description of sample 11 

Explanation of classifications and terms 14 

Basic tables, individual returns, 1959 23 

Historical tables, individual returns, 1950-1959 101 

Synopsis of laws 112 

1959 forms and instructions 116 

Index 155 

V 



Individual 

Income Tax 

Returns 



Guide to basic and historical tables 



BASIC TABLES 

Table 

Subject ' No. 

Distribution of income 1 

Sources of income -^ 2-4 

Form 1040A 5 

Form 1040W 6 

Itemized deduction returns 7 

Patterns of income sources 8 

Distribution of tax 9 

Distribution of taxable income 10, 11 

Tax overpayment and tax due 12 

Exemptions 13, 14- 

Capital gains 15 

States 16, 17 

Standard metropolitan statistical areas 18, 19 

HISTORICAL TABLES 

Characteristics of returns 20 102 

Distribution of income and tax 21 103 

Sources of income 22 105 

Itemized deductions 23 105 

Patterns of income sources 24 106 

States 25 109 

2 



Page 

No. 




24 


25 


-27 




39 




40 




42 




43 




44 


^5, 


47 




50 


53, 


59 




65 


67, 


68 


86, 


88 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Many characteristics of the financial data on the 
individual income tax returns for the income year 
1959 are presented in this report. In total, there 
were over 60 million returns, with adjusted gross 
income of $305 billion, and income tax liability of 
over $38 billion. These data are based on samples 
of unaudited income tax returns. Forms 104-OA, lOAOW, 
and 1040, filed by individuals. 

Several new features had a bearing on the data 
reported on the 1959 individual income tax returns. 
Under the Small Business Tax Revision Act of 1958, 
loss on small business stock which was originally 
issued to the taxpayer was allowed as an ordinary 
loss to the extent of $25, 000 on separate returns 
or $50,000 on joint returns. Loss on small business 
investment company stoclc could be deducted in full 
as, under the Technical Amendment Act of 1958, such 
property was not a capital asset. Social Security 
Amendments of 1958 raised the self-employment tax 
rate to 3-3/4 percent on a maximum of $4,800 self- 
employment income, and the FICA tax withholding on 
wages to 2-1/2 percent on a maximum of $4,800 wages. 
The Life Insurance Income Tax Act of 1959 amended 
the Code with respect to dividends on capital stock 
received by individuals from domestic insurance 
companies, so that they became eligible for the ex- 
clusion and tax credit. 

A new income tax return. Form 1040W, was issued 
for use by salary and wage earners who had no more 
than $200 of dividend and Interest income and no 
other income. On this form, exclusion for sick pay 
and itemized deductions could be claimed as well as 
tax credits. 

Instructions to the taxpayers state that amoimts 
may be reported in whole dollars, that is, an item 
of less than 50 cents may be omitted and one of 50 
cents through 99 cents raised to the next dollar. 
In preparing these statistics for 1959, reported 
items of less than $1.00 were included in the esti- 
mates of the frequencies. 

NUMBER OF RETURNS, INCOME AND TAXES 

There were 60.3 million returns for 1959, which 
was 1.2 million returns above the 59.1 million re- 
turns for 1958. In fact, the number of individual 
income tax returns passed the 60 million mark for 
the first time. 

The 1959 returns showed an increase of 1.8 million 
taxable returns and a relatively small decrease of 
0.7 million nontaxable returns, as compared with the 
previous year. Moreover, comparison of the n\imber 
of returns by income groups for the two years shows 
considerable shift from the low income group to 
higher income groups. The number of returns for 
1959 with adjusted gross income under $5,000 de- 
clined 1.4 million, while the number with adjusted 
gross income of $5,000 under $10,000 increased 1.6 
million, and the group with adjusted gross income 
of $10, 000 or more had a large increase of nearly a 
million returns, which was 25 percent more than 
fell in this income group for 1958. Table A pre- 
sents this comparison. 



Table A.— NUMBER OF RETURNS BV INCOME GROUPS: 1959 and 1958 

[Taxable and nontaxable returns] 



Adjusted gross Income 


1959 


1953 


Increase or decrease (-), 
1959 over 1958 


Number 


Percent 




(1) 


(2) 


(3) 


(4) 


Total 


60,271,297 


59,085,182 


1,186,115 


2.0 




35,941,686 
19,546,385 
4,783,226 


37,356,119 
17,903,641 
3,825,422 


-1,414,433 
1,642,744 

957,801 


-3.8 




9.2 




25,0 







The adjusted gross income of $305 billion for 
1959 was $24 billion above that reported for the 
tax year 1958. This was the first year in which 
adjusted gross income reached $300 billion. 

All major sources comprising the 1959 adjusted 
gross income showed an increase over the previous 
year. The current year salaries and wages of $247 
billion were $20 billion above last year's salaries 
and wages. This increase in salaries and wages ac- 
counted for the greater part of the increase in 
adjusted gross income. Gain from sales of capital 
assets, amounting to $6.3 billion, was up $2 billion 
over the gain for 1958. Higher sole proprietorship 
and partnership profits accounted for another bil- 
lion dollars of the 1959 increase. 

Taxable income for 1959 was $166.5 billion. This 
was $17.2 billion, or 11-1/2 percent, more taxable 
income than was reported for 1958. Consequently, 
the income tax after credits increased from $34.3 
billion in 1958 to $38.6 billion for 1959, an in- 
crease of $4.3 billion. 

Self- employment tax on self-employment income for 
1959 was $702 million. The increase of $113 million 
over the 1958 self-employment tax of $589 million 
resulted from an increase in the self-employment 
tax rate from 3-3/8 percent for 1958 to 3-3/4 per- 
cent for 1959, and from larger profits from sole 
proprietorship and partnership activities, which 
were the basis of self-employment income. 

Table B shows the more important items for income 
years 1959 and 1958. All sources are net, that is, 
income and loss have been merged for the net amount. 

Table B.— NUMBER OF RETURNS, INCOME, AND TAXES: 1959 AND 1958 



Number of returns, tota 1 

Taxable 

Nontaxable 

Adjusted gross income (less deficit) 

Sources of income: 

Salaries and wages 

Dividends 

Interest 

Business or profession 

Partnership 

Gain on sale of capital assets.... 

Rents and royalties 

Other 

Taxable income 

Income tax after credits 

Self-eraployTnent tax 



(1) 



60,271,297 



47,496,913 
12,774,384 



(2) 



59,085,182 



45,652,134 
13,433,048 



Increase or 

decrease (-), 

1959 over 

1958 



(3) 



1,844,779 
-658,664 



(Miltion dollmra) 



247,370 
9,356 
4,395 
21,431 
9,563 
6,274 
3,235 
3,469 

166,541 

38,645 

702 



227,551 
8,741 
3,659 
20,674 
9,232 
4,330 
3,227 
3,742 

149,337 

34,336 

589 



19,819 

615 

736 

757 

331 

1,944 

8 

-273 

17,204 
4,309 

113 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Income tax withheld from wages, amounting to $30.8 
billion, was reported on 50.5 million returns for 
1959 and payments on declaration of estimated tax 
of $8.6 billion were reported on 5.1 million returns. 
Nevertheless, year-end taxpayment status showed that 
tax of $5.1 billion was due on 19.1 million returns, 
but that overpayments of $5.1 billion were reported 



Chart 1. -COMPONENTS OF ADJUSTED GROSS INCOME, 1959 



Partnership protit ■ i Coprtol gaii 

Dividends . . Oil.er 




ADJUSTED GPOSS INCOMF (m,\ $305 BILLION 



on 38.1 million other returns. Overpayments of $•4.4 
billion were requested as refunds on 36.7 million 
returns and the remaining $0.7 billion was to be 
applied to the 1960 estimated tax as requested on 
1.6 million returns. Thus somewhat over 200 thou- 
sand taxpayers requested both a refund and a credit 
on 1960 estimated tax. 

Chart 1 shows the major components of adjusted 
gross income for 1959. Salaries and wages comprised 
81 percent of the net adjusted gross income. Busi- 
ness profit and loss combined formed 7 percent and 
partnership profit and loss combined formed 3 per- 
cent of the adjusted gross income, while dividends 
and capital gains made up 3 percent and 2 percent, 
respectively, of the net adjusted gross income . 



DIVIDENDS 

Dividends of $9.4 billion were reported in ad- 
justed gross income for 1959 on Forms 1040 and 1040W. 
Dividends reported in other income on Form 1040A 
could not be identified. The total domestic and 
foreign dividends received by taxpayers using Forms 
1040 and 1040W amoimted to $9.7 billion, of which 
$358.6 million were excluded from gross income 
under the provision for dividend exclusion. 



Table C— DIVIDENDS IN ADJUSTED GROSS INCOME, TOTAL DIVIDENDS RECEIVED, EXCLUSIONS, AND TAX CREDIT' 



Adjusted gross income classes 



Dividends in adjusted 
gross income 



Number of 
returns 



Amount 
(Thousand 
dotlara) 



Total domestic and foreign 
dividends received 



Number of 

returns 



Amount 

(Thouaand 
dollara) 



Dividend exclusion 
from gross income 



Number of 
returns 



Amount 
(Thouaaod 
dollara) 



Tax credit for dividends 
received 



Number of 

returns 



Amount 
(Thousand 
dollara) 



Grand total 

Taxable returns, total 

$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 $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 

Nontaxable returns, total,... 
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 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 

Summary for — 

Form 1O40 

Form 1040W 



4,d82,638 



4,026,147 



28,251 
49,950 
75,808 
88,391 

107,141 
122,315 
143,694 
lb0,166 
148,483 

330,758 
338,674 
301,292 
263,594 
217,591 

730,921 
329,464 
173, 362 
292,592 
98,030 

15,893 
4,257 

4,5eA 
696 
260 



656,491 



35,426 

58,851 
72,766 
131,941 
101,491 
82,717 

70,580 
36,451 
22,105 
11,897 
8,187 
24,079 



1,556,611 
1,471,054 
1,654,973 



4,537,612 
14 5,026 



(2) 



(4) 



(6) 



(7) 



9,355,766 



5,719,307 



358,628 



8,788,852 



11,316 
21,666 
47,288 
60,274 

70,899 
91,802 
98,729 
117,585 
99,535 

218,070 
250,734 
237,423 
226,863 
206,029 

914,799 

723,042 

546,560 

1,632,509 

1,407,815 

590,195 
253,160 
508,450 
190,617 
263,442 



■32,673 
53,139 
87,459 

106,108 

128,332 
149,1X 
181,239 
202,930 
196,154 

'437,982 
465,835 
417,928 
374,188 
312,821 

978,532 
390,776 
198,865 
320,016 
101,520 

16,193 

4,299 

4,598 

700 

261 



12,710 
24,182 
51,391 
65,387 

77,262 
. 99,254 

108,104 
127,644 
109,458 

241,236 
276,827 
261,411 
249, 565 
224,606 

980,095 

751,415 

561 , 599 

1,657,732 

1,416,317 



'591,567 
253,531 
508,843 
190,677 
263,463 



29,962 

55,545 
82,732 
102,263 

121,055 
142,146 
173,801 
190,194 
184,662 

413,281 
441,912 
400,160 
360, 553 
302,945 

959,242 
386,341 
197,287 
317,459 
101,146 

16,101 
4,290 
4,591 



1,394 
2,516 
4,103 
5,113 

6,363 
7,452 
9,375 
10,059 
9,873 

23,166 
26,093 
23,988 
22,702 
18,577 

65,296 
28,373 
15,039 
25,223 
8,502 

1,372 

371 

393 

60 

21 



19,773 
38,808 
57,685 
67,927 

82,058 
97,913 
110,553 
125,246 
111,958 

248,ieS 
264,650 
236,772 
a2,320 
172,704 

621,780 
299,135 
162,844 
281,332 
96,680 

15,792 

4,235 

4,555 

694 

260 



566,914 



781,696 



610,118 



730,680 



43,204 



102,398 



39,886 

14,069 
31,103 
62,581 
63,983 
57,675 

69,902 
34,329 
21,871 
12,049 
12,256 
147,210 



44,142 

74,587 
87,278 
155,584 
117,908 
101,039 

81,946 
42,603 
24, 663 
12,987 
9,655 
29,304 



42,413 

17,546 
35,322 
70,381 
70,555 
63,724 

74,812 
36,881 
23,649 
12,843 

12,843 
149,149 



42,214 

68,528 
81,809 
142,214 
111,008 
97,022 

75,101 
38,794 
24,537 
11,275 
9,529 
28, W9 



2,527 

3,477 
4,219 
7,800 
6,572 
6,049 

4,910 
2,552 
1,778 
794 
587 
1,939 



C) 
6,215 
20,621 
17,247 

24,286 
12,256 
6,736 
5,044 
3,170 
5,314 



1,038,848 
1,187,781 
7,129,137 



1,894,560 
2,033,044 
2,020,774 



1,136,361 
1,303,876 
7,274,157 



1,784,391 
1,942,556 
1,992,360 



97,513 
116,095 
145,020 



809,005 
1,139,271 
1,487,964 



9,345,513 
10,253 



5,685,745 
262,633 



9,695,371 
18,523 



5,522,303 

197,004 



350,358 

8,270 



3,410,293 
25,947 



(8) 



306,790 



115 

375 

888 

1,311 

1,788 
2,387 
2,794 
3,664 
2,992 

6,969 
8,098 
8,121 
7,920 
6,964 

32,298 
26,163 
20,052 
59,495 
51,165 

20,761 
8,854 

16,998 
5,949 

7,956 



2,713 



(') 



294 
392 

633 
370 
267 
271 
154 
277 



18,750 

38,307 

249,733 



306,651 
139 



See text for "Description of Sample. " 

'Includes data from Forms 1040 and 104aW. 

^Sample variability is too large to warrant showing separately. 



However, the grand total includes data deleted for thi 



s reason . 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table C provides frequencies and amounts of divi- 
dends in adjusted gross income, total dividends 
received, exclusions, and tax credit for dividends 
received on the 1959 returns. Forms lOAO and lO+OW. 
Only a small portion of the total of any item was 
contributed by Form 1G40W. This simplified form did 
not show a distinction between foreign and domestic 
dividends nor between qualifying and nonqualifying 
domestic dividends. Therefore, dividends on Form 
lO+OW could not be classified as dividends eligible 
and ineligible for excliision nor as dividends eli- 
gible for tax credit. 

Dividends in adjusted gross income and the tax 
credit for dividends received are described in the 
explanation of terms later in this report. These 
descriptions apply to dividends on both Forms lO+O 
and lO'iOW. 

Total domestic and foreign dividends received in- 
cluded all domestic dividends, whether or not qual- 
ifying for the dividend exclusion, as well as the 
foreign dividends. These dividends, on Form lO+O, 
included distributions of entrepreneurial and part- 
nership enterprises that elected to be taxed as 
corporations. So-called dividends from mutual sav- 
ings or cooperative banks , savings and loan or 
building and loan associations. Federal savings and 
loan associations, and Federal credit unions were 



reported as interest for income tax purposes and are 
not included. 

Dividend exclusion of the first $50 of qualifying 
domestic dividends was allowed in determining the 
amount of dividends to be included in adjusted 
gross income. If husband and wife filed jointly, 
each was entitled to apply the $50 exclusion against 
his respective qualifying dividends. When a tax- 
payer received less than $50 of qualifying dividends, 
the exclusion equaled the amount received. 

Table D presents details concerning dividends re- 
ported on Form 1040, exclusively. On these returns, 
foreign and domestic dividends were identified and 
domestic dividends eligible for exclusion coiHd be 
distinguished from those not eligible fcr exclusion. 
Table D shows by adjusted gross income classes, 
dividends in adjusted gross income, total foreign 
and domestic dividends received, dividends eligible 
and not eligible for exclusion, exclusions, divi- 
dends eligible for tax credit, and the frequency of 
returns for these items. 

In addition to the definitions above applying to 
dividends on both 1040 and 1040W returns, the fol- 
lowing apply in the case of dividends onl040 returns. 

Dividends not eligible for exclusion were those 
received from China Trade Act corporations, tax- 
exempt organizations, exempt farmers ' cooperatives. 



Table D.— DIVIDENDS ELIGIBLE AND INELIGIBLE 


FOR EXCLUSION AND DIVIDENDS ELIGIBLE FOR TAX CREDIT, 


BY ADJUSTED GROSS 


INCOME CLASSES' 






Dividends in adjusted 
gross income 


Domestic and foreign dividends received 


Dividend exclusions 
from gross income 


Dividends eligible 
for tax credit 


Tax credit for 
dividends received 


Adjusted gross income classes 


Number of 
returns 


Amount 

(Thiut»nd 
dollata) 


Total 


Not eligible for 
exclusion 


Eligible for 
exclusion 


Number 01 
returns 


Amount 

frfMMiaand 
dollmrm) 


Number of 
returns 


Amount 

(Thou*»nel 
dolUrt) 


Number of 
returns 


Amount 

C77rau>and 
dotUisi 


Number of 
returns 


Amount 

(Thcunmnd 
dollar3) 


Number of 
returns 


Amount 


Number of 
returns 


Amount 

(Thousand 
dollmrn) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(3) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


Grand total 


4,537,612 


9,345,513 


5,635,745 


9,695,871 


523,808 


186,206 


5,542,639 


9,509,665 


5,522,303 


350,358 


4,336,533 


9,15?, 307 


3,410,293 


306,651 


Taxable returns, total 


3,889,120 


3,779,516 


4,914,714 


9,087,001 


448,938 


168,591 


4,313,907 


8,918,410 


4,798,289 


307,485 


3,735,140 


8,610,925 


3,307,895 


303,938 




27,918 
49,283 
73,475 
85,392 

103,142 
118,982 
138,029 
149,502 
139,485 

308,763 
312,312 
285, 560 
251, 597 
208, 92o 

718, 389 
328,916 
173,225 
292,524 
93,030 

15,893 

4,257 

4,564 

696 

260 


11,309 
21,301 
47,157 
60,031 

69,858 
91,523 
98,453 
116,354 
99,214 

217,012 
249,471 
235,696 
226,242 
205, 511 

914,134 

723,010 

546,550 

1,632,506 

1,407,815 

590,195 
253,160 
508,450 
190,617 
263,442 


32,340 

57,139 

84,793 

103,109 

122,667 
145,135 
173,907 
186,600 
182,157 

403,289 
423,143 
380,201 
344,735 
289,792 

950, 327 
389,339 
198,557 
319,913 
101,520 

16,193 

4,299 

4,598 

700 

261 


12,703 
23,300 
51,165 
65,044 

76,113 
93,386 
107,610 
126,426 
108,725 

239,151 
274,261 
253,573 
243,063 
223,221 

978,245 

751,317 

561,572 

1,657,723 

1,416,317 

591,567 
253, 531 
508,843 
190,677 
263,463 


3,837 

5,179 

10,655 

9,520 

11,995 
13,409 
12,499 
18,451 
14,296 

29,930 
31,841 
28,429 
24,454 
25,266 

72, 532 
36,103 
23, 520 
45,393 
22,689 

5,134 

1,532 

1,826 

314 

134 


518 

536 

1,355 

965 

1,117 
2,126 
1,346 
2,801 
2,517 

3,719 
5,286 
3,912 
3,784 
6,978 

13,369 
11,297 
9,125 
34,856 
26,021 

11,089 
4,342 
9,049 
3,829 
3,154 


30,295 

55,256 

81,317 

100,930 

- 118,642 
140,650 
169,640 
179,241 
175,709 

•, 390"; 916 
413,677 
372,259 
338,351 
283,167 

'936,403 
385,475 
197,150 
317,699 
101,182 

16,M3 

4,293 

4,593 

698 

261 


12,185 
23,264 
49,310 
64,079 

'75,001 
96,760 
106,264 
123,625 

106,203 

235^432 
268,975 
254,661 
244,279 
216,243 

' 959,876 

740,020 

552,447 

1,622,867 

1,390,296 

"■ imAii 

249,189 
499,794 
136,843 
260,309 


29,962 

54,373 

80,732 

100,263 

113,056 
140,146 
163,136 
178,530 
174,664 

389,252 
412, 551 
370,466 
337,099 
232,915 

934,211 
385,006 
196,979 
317,356 
101,146 

16, 101 

4,290 

4,591 

698 

261 


1,394 
2,499 
4,008 
5,013 

6,260 
7,363 
9,152 
9,572 
9,511 

22,139 
24,790 
22,877 
21,821 
17,710 

64,111 
28,307 
15,022 
25,217 
8,502 

1,372 
371 
393 
60 
21 


25,540 
46,610 
69,079 
82,752 

96,900 
113,452 
132,257 
140,469 
131,740 
292,335 
296,747 
271,773 
239,204 
197,087 

695,032 
322,034 
170,308 
283,779 
97,498 

15,785 

4,246 

4,559 

694 

260 


10,791 
20,765 
45,302 
59,066 

68,741 
89,397 
97,102 
114,053 
96,697 

213,293 
244,185 
231,784 
222,458 
198,533 

895,765 

711,713 

537,425 

1,597,650 

1,3a, 794 

579,106 
248,613 
499,401 
186,788 
260,268 


19,773 
33,475 
57,018 
67,594 

81, 391 
97,913 
109,220 
122,913 
110,958 

245,502 
258,318 
233, 371 
209,987 
171,371 

618,906 
298,930 
162,741 
261,298 
96,680 

15,792 

4,235 

4,555 

694 

260 




$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 $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 


370 

888 

1,311 

1,765 
2,337 
2,792 
3,654 
2,990 

6,961 
8,070 
3,115 
7,679 
6,957 

32,271 
26,163 
20,052 
59,495 
51,165 

20,761 
8,854 

16,998 
5,949 
7,956 


Nontaxable returns, total 


648,492 


5(35,997 


771,031 


608,870 


74,820 


17,615 


728,732 


591,255 


724,014 


42,873 


601,393 


548, 362 


102,398 


2,713 


No adjusted gross income... 

Dnder $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 


35,426 

57, 518 

71,433 

130,603 

100,491 

82,384 

69, 580 
35,784 
21,772 
11,230 
8,137 
24,079 


39,886 

13,765 
30,932 
62,501 
63,852 
57,645 

69,828 
34,290 
21,811 
12,021 
12,256 
147,210 


44,142 

72,254 
85,612 
154,251 
116,908 
100, 372 

80,946 
41,270 
24,330 
12, 320 
9,322 
29,304 


42,413 

17,148 
35,107 
70,234 
70,407 
63,656 

74, 738 
36,806 
23,572 
12,793 
12,342 
149,149 


3,786 

6,852 
7,635 
17,705 
11,862 
6,892 

8,802 
5,440 

> 3,541 

2,255 


732 

836 
1,352 
3,337 
3,163 

818 

2,340 
1,150 

1,336 

1,996 


42, 375 

67,446 
81,476 
142,259 
111,306 
96,607 

75,560 

33,253 

( 24,204 

< 11,063 

t 9,196 

28,982 


41,681 

16,312 
33,755 
66,847 
67,239 
62,838 

72,398 
35,656 
23,418 
11,261 
12,697 
147,153 


42,214 

66, 528 

81,142 
140,381 
110,675 

96,355 

75,101 
38,127 
24,204 
10,942 
9,196 
28,649 


2,527 
3,383 
4,175 
7,733 
6,555 
6,011 

4,910 
2,516 
1,761 
777 
536 
1,939 


33,281 

51,459 
66,460 
117,696 
94,762 
78,285 

63,823 
32,643 
21,646 
9,979 
7,602 
23,757 


39,154 

12,929 
29,580 
59,114 
60,684 
56,827 

67,468 
33,140 
21,657 
10,484 
12,111 
145,214 


(') 
6,215 
20,621 
17,247 

24,286 
12,256 
6,786 

5,044 
3,170 
5,314 


46 
294 
392 

633 
370 
267 
271 
154 
277 








1,509,621 

1,386,303 
1,641,688 


1,034,492 
1,182,594 
7,128,427 


1,829,574 
1,865,450 
1,990,7a 


1,130,198 
1,293,500 
7,272,173 


172,406 
141,474 
209,928 


29,400 

24,768 

132,038 


1,751,430 
1,822,408 
1,968,801 


1,100,798 
1,268,732 
7,140,135 


1,740,732 
1,815,988 
1,965,583 


95,706 
110,906 
143,746 


1,416,435 
1,316,041 
1,604,057 


1,005,092 
1,157,826 
6,996,389 


802, 339 
1,123,206 
1,484,748 


18 728 


Returns $5,000 under $10,000. 
Returns $10,000 or more 


38,217 
249,706 



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

^Includes data frcro Forms 1040 only. Form 1040W does not have provisions for classifying dividends as eligible or not eligible for exclusion, or as eligible for tax credit. 

^Sample variability Is too large to warrant showing separately. However, the grand total includes data deleted for this reason. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



certain corporations doing business in possessions 
of the United States, foreign corporations, and 
regulated investment companies unless specifically 
designated by the company to be taken into account 
for exclusion and tax credit. 

Dividends eligible for the exclusion were those 
from fully taxable qualifying domestic corporations, 
such as the reg\ilar industrial, mercantile, and 
commercial corporations, whether received directly 
or through shares of fiduciary income or untaxed 
partnership profit. Also eligible for exclusion 
were the dividends on nonwithdrawal capital stock 
of building and loan associations or similar organ- 
izations, the true dividends from regulated invest- 
ment companies, and the distributions from entre- 
preneural and partnership enterprises that elected 
to be taxed as corporations. 

Dividends eligible for tax credit were the qual- 
ifying dividends in adjusted gross income, that is, 
dividends eligible for exclusion less the applicable 
dividend exclusion. 



EXCLUDABLE SICK PAY 

Individuals who received sick pay under a wage 
continuation plan for periods of absence because of 
sickness or injury were allowed an excludable sick 
pay deduction from gross salaries and wages re- 

Table E.— EXCLUDABLE SICK PAY BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Grand total . 



Taxable returns, total. 



$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 $*, 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 $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 



Nontaxable returns, total . . 
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 



Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 or more 



Returns with excludable sick pay 



Number of 
retxims 



Salaries and 
wages (net) 

(Thousand 
dolJora) 



(1) 



(1) 

12,243 
14,501 
32,629 

50,282 
64,772 
79,063 
97,995 
95,078 

233,209 
199,389 
168,401 
116,810 
98, 571 

186,269 
30,141 
10,204 
14,400 
4,007 

609 

193 
185 
23 



80,372 



2,837 

6,823 
6,458 
8,208 
7,460 
3,629 

8,304 
6,791 
5,794 
6,168 
6,503 
6,397 



523, 537 

822,707 
246,109 



(2) 



(^) 

15,435 
23,674 
72,968 

136,874 
208,145 
290,101 
411,971 
440,053 

1,254,118 

1,254,267 

1,224,487 

961,761 

901,268 

2,061,974 
448,744 
182,020 
353,527 
160,730 

36,749 

12,479 

14,239 

1,461 

730 



201,932 



1,691 

1,713 

4,120 

8,843 

11,438 

17,726 

24,554 
20,743 
21,079 
25,242 
30,847 
33,935 



1,769,200 
5,629,262 
3,273,228 



Excludable 

sick pay 

(Thousand 
dollara) 



(3) 



593,782 



(') 

3,485 

6,830 

15,095 

22,625 
23,850 
34,918 
38,972 
38,675 

85,939 
72,620 
67, 598 
37,325 

35,561 

71,236 
15,806 

5,960 
10,448 

3,531 

580 

187 

145 

31 



4,764 

10,495 

11,054 

10,011 

8,409 

8,455 

5,709 
5,169 
6,922 
4,112 
4,388 
3,320 



267,289 

X2,349 
107,952 



See text for "Description of Sample." 

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



ceived. The exclusion was limited to a weekly rate 
of $100 for benefits under an employer-provided 
wage continuation plan, but was unlimited for bene- 
fits attributable to the employee's contributions 
to such a plan. Excludable sick pay could be reported 
on both. Form lOAO and 104-OW, returns. 

There were 1.6 million returns for 1959 that showed 
an amount of sick pay had been deducted from gross 
salaries and wages on account of absence from work 
because of illness or injury. This indicates that 
sick pay occurred on one of every 22 returns among 
the 34.. 5 million Forms 1040 and 1040W that had 
salaries and wages reported. This rate of incidence 
was similar to that for 1958. 

Excludable sick pay claimed for 1959 amounted to 
$677.6 million. The exclusion was about 6 percent 
of the $11.3 billion gross salaries and wages from 
which it was deducted. This percentage of gross 
salaries and wages was the same as that for the pre- 
vious year. 

Table E, for 1959 returns, presents the number of 
returns with excludable sick pay, the amount of sick 
pay excluded, and the net salaries and wages after 
the exclusion, by adjusted gross income classes. 
There were 84 thousand more returns and $54.9 mil- 
lion more of excludable sick pay for 1959 than for 
1958. 



CAPITAL GAINS AND LOSSES 

There were 4 million returns showing a capital 
gain in adjusted gross income for 1959. This was 
one-half million more returns than showed capital 
gain for 1958. 

Capital gains composing a part of the 1959 adjusted 
gross income were the highest ever reported for in- 
come tax purposes. The $6.8 billion of capital gain 
for 1959 was approximately 4-0 percent higher than 
the $4.9 billion capital gain for 1958. Only 50 
percent of the net long-term gain in excess of the 
net short-term loss was taken into account in com- 
puting adjusted gross income. Short-term gain or 
the excess of short-term gain over long-term loss 
was included in full. 

There were 800 thousand returns with $0.6 billion 
of capital gain which were nontaxable returns. 
Normal tax and surtax was paid on 3.1 million returns 
with $4.1 billion of capital gain in adjusted gross 
income taxed at the regular income tax rates. 
Alternative tax was imposed on only 110.3 thousand 
returns with capital gain. These 110 thousand re- 
turns carried nearly one-third, or $2.1 billion, of 
the total capital gain in adjusted gross income. 
However, the entire excess net long-term gain over 
net short-term loss on these returns amounted to 
$4.2 billion and was taxed at the special rate of 
25 percent, while the net short-term gain was taxed 
at the regular income tax rates. 

Capital loss was reported on 900 thousand retxims 
with sales of capital assets for 1959. This was 20 
thousand less than showed capital loss for 1958. 
The capital loss before limitations, amounting to 
$1.9 billion, was $131.9 million below last year's 
loss. After limitations were applied, $522.1 mil- 
lion of capital loss was used in computing adjusted 
gross income. This deduction was $27 million less 
than was deducted for 1958. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Below in table F, there is a comparison of capital 
gain and loss data for the income years 1959 and 
1958. 

Table F.— CAPITAL GAINS AND LOSSES: 1959 AND 1958 

[Taxable and nontaxable returns] 





Capital gain in adjusted 
gross income 


Capital losses 


Income year 


Number of 
returns 


Amount 
db/JaraJ 


Number of 
returns 


Amount f7TMu««id dollara) 




Before 
limitation 


After 
limitation 




(1) 


(2) 


C3) 


(4) 


(5) 


1959 

1958 


4,007,011 
3,469,064 


6,796,602 
4,879,114 


900,118 
920,578 


1,865,761 
1,997,682 


522,115 
549,110 




+537,947 


+1,917,488 


-20,460 


-131,921 


-26,995 





Data relating to capital losses reported for 1959, 
when analyzed, give information as to the approximate 
amount of capital loss available for a carryover to 
the subsequent year. In table G, retiirns with a 
capital loss deduction are presented in two catego- 
ries: (1) returns with capital loss completely 
deducted, that is, the capital loss was small enough 
to be within the statutory limitations, and (21 re- 
turns with capital loss partially deducted, that 
is, the capital loss was so large that the deduction 
was limited to an amount equal to the smaller of 
(a) taxable income (adjusted gross income if tax 
table was used) computed without regard to capital 
gains or losses or the deduction for personal ex- 
emptions, or (b) $1,000. The unused capital loss 
resulting from the limitations gives an indication 
of the amount of capital loss which can be carried 
into the subsequent year as a short-term capital 
loss. 

In the first category, returns with capital loss 
completely deducted, there were 596,069 returns with 
$218.1 million capital loss before limitations. On 
each of these returns, the loss was small enough to 
be within the statutory limitations and was deducted 
in full even though some returns had a capital loss 
carryover from prior years . 

In the second category, returns with a capital loss 
partially deducted, there were 30<+,0'+9 returns with 
a capital loss before limitations amounting to $1.6 
billion. The capital loss on each of these retiirns 
was large enough that the statutory limitations 
were effective and the deductible loss was limited 
to $30<+.0 million, or 18.^ percent of the entire loss 
reported on these returns. 

Among the returns with capital loss partially de- 
ducted, there were 195,200 returns that had no 
capital loss carryover from 1954-58. Therefore, the 
capital loss before limitations of $759.1 million 
on these retirrns was the result of current year 
transactions. Since the statutory limitations al- 
lowed a deduction of only $195.2 million, the dis- 
allowed loss of $563.9 million is a capital loss 
carryover to 1960. 

Each of the remaining 108,849 returns with capital 
loss partially deducted had a capital loss carryover 
from 1954-58. The entire loss before limitations 
reported on these returns amounted to $888.6 million 
of which only $108.8 million could be deducted be- 
cause of the statutory limitations. The disallowed 
capital loss of $779.8 million gives an approximation 
of the capital loss to be carried into 1960. It is 



Table G.— LOSSES FROM 

[Taxable and 


SALES OF CAPITAL ASSETS, 1959 

nontaxable returns] 






Number of 
returns 


Net loss 




Returns with capital loss 


Before 
limitation 


After 
limitation 


capital 
loss carry- 
over tol960 




(1) 


(2) 


(3) 


(4) 




900,118 


(Thousand dollar*) 


Total 


1,865,761 


522,115 


1,343,646 


Conipletely deducted, total 

No carryover from 1954-58 

With carryover from 1954-58 

Partially deducted, total 

No carryover from 1954^58 

With carryover from 1954-58 


596,069 

531,209 
64,860 

304,049 

195,200 
108,849 


218,136 

182,341 

35,795 

1,647,625 

759,071 
888,554 


218,136 

182,341 
35,795 

303,979 

195,179 
108,800 


1,343,646 

563,892 
779,754 



somewhat overstated because any portion of a carry- 
over loss sustained in 1954 which was not absorbed 
by capital gains and the $1,000 deduction in the 
current year cannot be carried into 1960, since the 
5-year carryover period has expired. The amount of 
the 1954 capital loss carryover which had expired 
could not be ascertained from the return schedule. 

The capital loss carryover into 1960 is the sum 
of $563.9 million unused capital loss resulting 
from current year transactions and $779.8 million 
excess loss on returns with carryover from prior 
years. Thus, approximately $1.3 billion of capital 
loss carryover appears to be usable for 1960. 

Additional, more detailed data, supplementing the 
information in this volume on capital gains and 
losses, are being prepared and will be ■'ssued in a 
separate report. Statistics of Income- 1959 , Sales 
of Capital Assets Reported on Individual Income Tax 
Returns. The report will include data, not before 
available for the most part, for various classes of 
capital assets. One basic table will compare the 
frequencies with which 41 different asset types are 
reported under the categories of short-term and 
long-term sales. Two other tables will present, for 
10 classes of long-term assets, gross amount of sales, 
amount of long-term gain or loss, and frequency re- 
ported for various adjusted gross income classes. 
A fourth table will contain data on the length of 
time corporate stocks are held prior to their sale 
as capital assets. Accompanying the basic tables 
will be a discussion of the data and a summary of 
the provisions of tax law applicable to capital gains 
and losses. 



TOTAL ITEMIZED NONBUSINESS DEDUCTIONS 

Itemized deductions of $32.0 billion were claimed 
against $167.4 billion of adjusted gross income for 
1959. These itemized deductions represented slightly 
more than 19 percent of that adjusted gross income. 
This was a little higher percentage than that for 
the 1958 itemized deductions. 

Nonbusiness deductions were itemized on 22.5 mil- 
lion returns, which were 37.3 percent of the 60.3 
million retvurns filed for 1959. For the tax year 
1958, the proportion was 35.2 percent. The propor- 
tion of returns with itemized deductions has in- 
creased annually since 1948, when it was 17.0 percent 
of all returns for the year. The number of these 
returns has risen rapidly and now is 2-1/2 times the 
number of returns with itemized deductions for 1948. 



8 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



For 1959, itemized deductions were claimed on 50.9 
percent of the 10<+0 returns and on 64-. 8 percent of 
the lO^+OW retvirns, resulting in 53.6 percent of the 
42.0 million returns, Forms 1040 and 1040W, showing 
itemized deductions. Deductions could not be item- 
ized on Form 1040A. 

In table H, the number of returns with itemized 
deductions and the total deductions for 1959 are 
compared with those for 1958. 





Table H. 


—TOTAL ITEMIZED DEDUCTIONS, 1959 

[Taxable and nontaxable returns) 


AND 1958 






Income year 




Total 

number of 

returns 


Returns with itemized 
deductions 


Total itemized 
deductions 




Number 


Percent 
of 
total 


Amount 
dolJara) 


Percent of 

adjusted 

gross 

income 








(1) 


(2) 


(3) 


{'■) 


(5) 


1959. 


60,271,297 
59,085,182 


22,510,2*5 
20,811,422 


37.3 
35.2 


32,017,337 
27,497,908 


19.1 




18.9 







MARITAL STATUS OF TAXPAYER 

Approximately 62 percent of the 60.3 million 
individual returns for 1959 were joint returns of 
husbands and wives. The 37.3 million joint returns, 
which contained the combined incomes of husband and 
wife, showed $240.7 billion adjusted gross income. 
This was 4/5 of the total adjusted gross income for 
1959. Nearly 2 million other married persons filed 
returns independently from each other, with a total 
of $6.2 billion adjusted gross income. 

Single persons not claiming status as head of 
household or surviving spouse filed 20 million re- 
turns with $52.8 billion adjusted gross income. 
About 965 thousand returns were filed by unmarried 
individuals who claimed status as head of household 
and reported $5 billion adjusted gross income. 
Widows and widowers claiming status as surviving 
spouse filed 98 thousand returns with $403 million 
adjusted gross income. 

Compared with the number o f returns for 1958, there 
were increases of 463 thousand among the joint re- 
turns for husbands and wives, 18 thousand among the 
siirvlving spouse returns, and 764 thousand returns 
for single persons not head of household or surviv- 
ing spouse. Decreases of 51 thousand and 8 thousand 
occurred among the separate returns of husbands and 
wives and heads of household, respectively. 

Table I states the number of returns for 1959 and 
amounts of adjusted gross income and taxable income 
for each of the five marital classifications. 



EXEMPTIONS 

A total of 172 million exemptions were listed on 
the 1959 returns. These exemptions were claimed for 
the taxpayer himself, and on joint returns his spouse 
who was considered a taxpayer, for age and blindness 
of the taxpayers, and for their dependents. The 
per capita exemption for taxpayers, children, and 
other dependents — totaling 165.3 million — repre- 
sented approximately the population covered by income 
tax returns. 

There were 97.5 million exemptions for the tax- 
payers on the 1959 returns, 1.6 million more than 
were claimed for 1958. Exemptions for the taxpayers' 
children numbered 61.6 million, an increase of 2.1 
million over the number of children claimed for 
1958. Exemptions for age and blindness and for de- 
pendents other than taxpayers ' children, in aggre- 
gate 12.9 million, were about 39 thousand more than 
similar exemptions for 1958. 

In table J, the number of exemptions for 1959 are 
shown by five marital classifications and four types 
of exemptions. 



Table J. —NUMBER OF EXEMPTIONS BY MARITAL STATUS OF TAXPAYER AND BY 

TYPE OF EXEMPTION 

(Taxable and nontaxable returns] 



Marital status of taxpayer 



Total number 
of exemptions 



Total 

Joint returns of husbands and 
wives 

Separate returns of husbands 
and wives 

Returns of heads of household 

Retuins of surviving spouse.. 

Returns of single persons not 
head of household or surviv- 
ing spouse 



(1) 



172,013,237 



139,284,019 

3,451,913 

2,073,402 

263,071 



26,940,832 



Number of exemptions for— 



Taxpayers 



(2) 



74,515,286 

1,939,846 

964,680 

97,907 



20,011,221 



Age and 
blindnese 



(3) 



61,573,989 



68,558 
60,792 
7,516 



1,975,106 



Taxpayers ' 
children 



Other 
dependents 



(4) 



1,227,932 
491,206 
146,275 



(5) 



6,198,356 



3,234,679 

215,577 
556,724 
11,373 



The 61.6 million exemptions for taxpayers ' depend- 
ent children were claimed on 27.3 million returns, 
90 percent of which were joint returns. Each of 
9.1 million returns showed only one child dependent, 
9 million others showed two dependent children each, 
5.1 million others had three children each, and 
four or more children were listed on 4.1 million 
other returns. No children dependents were reported 
on 33 million of the 1959 returns. 

Data are shown in table K for the number of re- 
turns on which dependent children were claimed by 
taxpayers, the number of children dependents, and a 
distribution of returns by number of taxpayers ' 
children dependents as well as the number of returns 
with no dependents. These data are given for each 
of the five marital classifications. 



Table I.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND TAXABLE 
INCOME BY MARITAL STATUS OF TAXPAYER 

[Taxable and nontaxable returns] 





Returns 


Adjusted 
gross income 
less deficit 

(Thouaartd 
dotUra) 


Taxable 
Income 

(Thouaand 
dollara) 


Marital status of taxpayer 


Number 


Percent 

of 

total 




(1) 


(2) 


(3) 


(4) 




60,271,297 


100.0 


305,094,979 


166,540,616 




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 


37,257,643 

1,939,846 

964,680 

97,907 

20,011,221 


61.8 
3.2 
1.6 
0.2 

33.2 


240,675,037 

6,205,741 

4,997,766 

403,412 

52,813,023 


128,210,748 

3,614,353 

2,998,289 

193,613 

31,523,613 



SOLE PROPRIETORSHIPS 

Preliminary data relating to businesses and pro- 
fessions of individuals for the income year 1959 
are shown in table L. These data were reported on 
the business schedule C, or farm schedule F, or the 
taxpayer's equivalent schedule attached to returns, 
Form 1040. Accounting periods for these businesses 
were primarily January 1 - December 31, 1959, with 
some noncalendar year exceptions. Although subject 
to revision, the estimates represent businesses 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table K.— NUMBER OF RETURNS BY ^aIMBER OF TAXPAYERS' CHILDREN DEPENDENTS AND BY MARITAL STATUS OF TAXPAYER 

[Taxable and nontaxable returns] 



Marital status of taxpayer 



Total 

number of 

returns 



Number of — 



Returns with 

taxpayers ' 

children 

dependents 



Taxpayers' 

children 

dependents 



Returns by number of taxpayers' children dependents 



Four or more 



Number of 
returns 



Number of 

children 



Returns 

with no 

children 

dependents 



(1) 



(2) 



(3) 



(4) 



(5) 



C6) 



(7) 



(8) 



Total 

Joint returns of husbands and wives 

Separate returns of husbands and vlves 

Returns of heads of household 

Returns of surviving spouse 

RetxxTQS of single persons not head of household or surviving 
spouse 



60,271,297 



27,272,839 



61,573,989 



9,115,204 



5,120,425 



4,078,111 



19,179,312 



37,257,643 

1,939,846 

964,680 

97,907 



24,578,814 

662, 398 

326,128 

85,984 



56,934,074 

1,227,932 

491,206 

146,275 



20,011,221 1,619,515 2,774,502 



7,620,013 
338,709 
203,837 
48,167 

904,478 



1,223,131 

179,977 

88,101 

22,907 

44i,983 



4,831,212 
82,871 
27,555 
9,340 

169,447 



3,904,458 

60,841 

6,635 

5,570 

100,607 



18,374,163 

280,656 

28,502 

24,274 

471,717 



(9) 



32,998,458 



12,678,829 

1,277,448 

638,552 

11,923 

18,391,706 



owned and operated by sole proprietors, exclusive 
of those few electing to be taxed as corporations. 
These estimates were derived from the regular 
Statistics of Income sample of returns. Form 1O40, 
with business schedules attached. 

Late in 1961, a Preliminary Report. Statistics of 
Income- 1959-60 , U. S. Business Tax Returns, is to 
be published which will include a more detailed in- 
dustrial classification of the sole proprietorships. 
In the spring of 1962, when all data for sole pro- 
prietorships are available, a complete report. 
Statistics of Income- 1959-60 . U. S. Business Tax 
Returns, will be published. 

Table L shows that 9.1 million separate businesses 
were operated, during 1959, with business receipts 
of $175.2 billion, and that profit and loss when 
combined resulted in $21.5 billion net profit. This 
is nearly one-eighth of the business receipts re- 
ported by sole proprietors. 

Information on number of businesses is a count of 
each different type of business owned or profession 
practiced, by any sole proprietor, and reported on 
his attached business schedules whether or not it 
was included in adjusted gross income. If the busi- 
ness schedules included two or more businesses of 
the same kind with different locations, the data 
were combined and counted as one type of business. 
Since sole proprietorships are on the ownership 
basis, two or more types of businesses operated 
independently Ijy husband and wife were counted sepa- 
rately, even though a joint return was filed. In 
the case of community property where all business 
income was divided between husband and wife, each 
type of business activity was counted only once. 

Table L.— SOLE PROPRIETORSHIPS 
[Preliminary data. Taxable and nontaxable returns] 



Industry 


Number of 
businesses 


Business 
receipts 

dollars) 


Combtned 

net profit 

and loss 

datura) 




(1) 


(2) 


(3) 


All industries 


9,142,359 


176,204,711 


21,516,376 






3,505,090 
33,691 
646,316 
186,901 

283,553 

2,009,785 
269,063 

1,582,002 
158,720 

446,995 

1,979,695 

50,333 


27,816,099 
1,005,283 

15,719,142 
6,726,173 

4,044,713 

92,389,543 
19,084,211 
66,166,636 
7,138,696 

4,406,676 

23,430,681 

616,396 


2,913,642 

-1,607 

1,979,608 

626,948 

553,519 

5,781,879 

1,169,079 

4,122,114 

490,686 

1,504,794 

8,084,421 

76,672 


Mining 






Transportation, communication, and sanitary 








Wholesale and retail trade not allocable,.,. 




Nature of business not allocable 





See text for "Description of Sample. " 



However, if the wife reported a business of her own 
as noncommunity income, it was counted regardless 
of other community property business. 

The frequency of business profit and loss in table 
4 differs from the number of businesses in table L. 
The frequency in table 4- is the number of returns 
that had business income or loss in adjusted gross 
income. Thus community business income was counted 
on two returns, if separate returns were filed, 
since each spouse reported half of the business in- 
come or loss. On joint returns of husband and wife, 
frequency of business in adjusted gross income was 
counted as one return, although there may have been 
more than one business operated. 

STANDARD METROPOLITAN STATISTICAL AREAS 

Selected data for individual income tax returns 
for the tax year 1959 are presented for 100 standard 
metropolitan statistical areas in tables 18 and 19. 
These 100 standard metropolitan statistical areas 
are those, within the 50 States, having the largest 
population based on the 1950 census and conforming 
to the 1959 definitions for standsird metropolitan 
statistical areas developed by the Bureau of the 
Budget. These definitions for standard metropolitan 
statistical areas were published by the Bureau in 
Standard Metropolitan Statistical Areas, 1959. 

Data for the 100 standard metropolitan statistical 
areas include data from both taxable and nontaxable 
returns for 1959. The items presented and the 
classification of returns by metropolitan areas are 
described under "Explanation of Classifications and 
Terms. " Information for these metropolitan areas 
was estimated from the regular Statistics of Income 
sample of returns which is explained under "Descrip- 
tion of Sample." 

A map of the United States shows the plotted areas 
covered by each of these 100 standard metropolitan 
statistical areas. 

Table 18 shows, for each standard metropolitan 
statistical area, number of returns, adjusted gross 
income (net), significant items of income, taxable 
and income tax after credits. In table M 
for these 100 standard metropolitan 
areas are summarized and the totals 
compared with similar data for the United States as 
shown in table 16 which presents data by States. 
The same weighting factors were used for State and 
metropolitan area data. This comparison shows that 
data for the 100 standard metropolitan statistical 
areas include more than 50 percent of the United 



income 
below, data 
statistical 



10 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 




INDIVIDUAL INCOME TAX RETURNS FOR 1959 



11 



States totals of the itera presented. Several items 
range much above the 50 percent^ as in the case of 
dividends (after exclusions), where more than 12 
percent was reported on returns for the 100 metro- 
politan areas. Adjusted gross income (net) for the 
100 areas was 63 percent of the total for the 
United States. 

Table 19 presents the number of returns, adjusted 
gross income, exemptions, taxable income, and income 
tax after credits, by adjusted gross income classes, 
for each of the 100 standard metropolitan statistical 
areas. 



Table M. —NUMBER OF RETURNS, INCOME, AND TAX: RETURNS FOR 100 LARGEST 

STANDARD METROPOLITAN STATISTICAL AREAS COMPARED WITH ALL RETURNS 

FILED 



[Taxable and nontaxable returns] 



Number of returns. . 



Adjusted gross income less deficit.. 



Salaries and wages (net) ■ 

Dividends (after exclusions) 

Interest received 

Combined business net profit and loss 

Combined partnership net profit and loss. . . . 
Combined net gain and loss from sales of 
capital assets 

Combined rents and royalties net income and 

loss 



Taxable income 

Income tax after credits. 



Total for 

ill returns 

filed 



Returns for the 100 
largest standard metro- 
politan statistical areas 



Number or 
amount 



■2) 



60,259,554 33,893,355 



fT7lau*and doll^rt) 



305, 370, 580 

247, 351, 706 

9,384,177 

4,403,977 

21,429,434 

9,563,700 

6,286,266 

3,234,659 
166,573,745 

38,653,002 



192,456,832 

157, 608, 322 

6,804,316 

2,806,683 

11,225,147 

5,851,381 

4,087,783 

1,657,148 

109,691,881 

25,965,537 



Percent of 
all returns 



(3) 



63.0 

63.7 
72.5 
63.7 
52.4 
61.2 

65.0 

51.2 
65.9 
67.2 



See text for "Description of Sample" and "Ejcplanation of Classifications and Terms." 



SOURCES OF DATA AND DESCRIPTION OF SAMPLE 

Sources of Data 

Statistical information in the tables of this re- 
port was estimated from a sample of unaudited indi- 
vidual income tax returns, Forms 104-0, lOAOV, and 
10<tOA, filed by citizens and residents during the 
calendar year 1960 in the district offices of the 
Internal Revenue Service and with the Director of 
International Operations in the National Office. 
The sample represented all 1959 returns regardless 
of when filed. The majority of the returns covered 
income for the calendar year 1959; a relatively 
small number of returns showed accounting periods 
on a noncalendar year basis. Tentative returns and 
returns with no information regarding income and 
tax were eliminated from the tables, and amended 
returns were included only when the original returns 
were excluded. 

An individual income tax return was required of 
every citizen or resident alien under 65 years of 
age (including minors) who had $600 or more of gross 
income for the year, every citizen or resident 65 
years or over who had $1,200 or more of gross income 
for the year, and every person regardless of age or 
gross income who had self-employment earnings of 
$'t00 or more during the tax year. Gross income, for 
purposes of filing, included earned income from 
sources without the United States, even though tax 
exempt. Citizens of Puerto Rico who were also cit- 
izens of the United States and aliens who were bona 
fide residents of Puerto Rico filed a return if they 



met the income test. Persons with gross income be- 
low the filing requirement who had income tax with- 
held from wages filed a return to claim refund of 
the tax, although not otherwise required to do so. 

Three return forms were available for reporting 
income for 1959. Form 104-OA, the card- form, could 
be used by employees who had less than $10,000 
total income consisting of wages reported on With- 
holding Statements (Form W-2) and not more than 
$200 of dividends, interest, and wages not subject 
to income tax withholding. Form 104-OW, the new 2- 
page form, could be used by persons whose income 
consisted of salaries and wages (regardless of 
amount) and not more than $200 of interest and divi- 
dends, but with no other kind of income. Form lOA-0, 
a <+- page form with additional schedules, was avail- 
able for persons who were not eligible to file 
either of the other forms, and for persons who chose 
to use this form for any reason. 

Of the 60.3 million returns for 1959, there were 
33.8 million filed on Form 104-0; 18.3 million filed 
on Form 1040A; and nearly 8.2 million filed on the 
new Form 1040W. 

The number of 104-OA returns increased by 1.2 mil- 
lion over the number filed for 1958. There was no 
change in the rules for using this form between the 
two years. Increases occurred in both the under 
$5,000 adjusted gross income and the $5,000 under 
$10,000 adjusted gross income groups. Of the re- 
turns filed on Form 1040W, approximately 4- percent 
showed adjusted gross income of $10,000 or more. 



Table N. —NUMBER OF RETURNS BY FORM 

[Taxable and nontaxable returns] 


OF RETURN 




Form of return, income groi^), and type 
of deduction 


1959 


1958 


Increase or 

decrease (-), 

1959 over 

1958 




(1) 


i2) 


(3) 


Grand total 


60,271,297 


59,085,182 


1,186,115 




37,761,052 
22,510,245 

27,673,872 
18,301,586 


38,273,760 
20,811,422 

28,791,518 
17,130,118 


-512,708 


With itemized deduction (1040 and 1040tf)... 
Returns on which tax table was used (in- 


1,698,823 
-1,117,646 


Forra 104 OA 
With standard deduction, total 


1,171,468 


Adjusted gross income under $5,000 

Adjusted gross income $5,000 uiider 


15,183,763 
3,117,823 

8,150,137 


14,838,741 
2,291,377 


345,022 
826,446 


Form IIXOW 
Total 


8,150,137 




3,661,616 

4,164,958 

323,563 

2,866,568 
1,822,600 

945,941 
98,027 

5,283,569 
1,839,016 

3,219,017 
225,536 

33,819,574 


41,955,064 


3,661,616 


Adjusted gross income $5,000 under ^10,000. 
Adjusted gross income $10,000 or more 


4,164,958 
323,563 

2,866,568 


Adjusted gross income under $5,000 

Adjusted gross income $5,000 under 


1,822,600 
945,941 


Adjusted gross income $10,000 or more.... 


98,027 
5,283,569 


Adjusted gross income under $5,000 

Adjusted gross income $5,000 under 


1,839,016 
3,219,017 


Adjusted gross income $10,000 or more.,.. 
Form 1040 
Total 


225,536 
-8,135,490 




17,096,307 
12,263,604 
4,459,663 

16,592,898 
10,667,509 

4,583,908 
1,341,481 

17,226,676 
5,428,798 

7,679,696 
3,118,182 


22,517,378 
15,612,264 
3,825,422 

21,143,642 
13,952,777 

5,937,119 
1,253,746 

20,811,422 
8,564,601 

9,675,145 
2,571,676 


-5,421,071 


Adjusted gross income $5,000 under $10,000. 
Adjusted gross income $10,000 or more 


-3,348,660 
634,241 

-4,550,744 


Adjusted gross income under $5,000 

Adjusted gross income $5,000 under 


-3,285,268 
-1,353,211 


Adjusted gross income $10,000 or more.... 


87,735 
-3,584,746 


Adjusted gross income under $5,000 

Adjusted gross income $5,000 under 


-2,135,803 
-1,995,449 


Adjusted gross income $10,000 or more.,.. 


546,506 



12 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



The total number of Form lO'+O returns for 1959 
showed a decrease of 8.1 million as compared with 
those for the previous year. This decrease resulted 
from the use of the new return, Form 10<40W, of which 
8.2 millions were filed. 

Of the returns for 1959, there were 22.5 million 
on which deductions were itemized and 37.8 million 
on which the standard deduction was used. One-half 
million fewer returns had the standard deduction 
than for 1958. 

Taxpayers used the tax table on 27.7 million 
returns with adjusted gross income under $5,000 for 
1959. This was 77 percent of the returns with ad- 
justed gross income under $5,000, but only ^+6 
percent of the total returns filed for 1959. 

Table N shows a re'sume' of the number of returns 
by form of return, adjusted gross income groups, and 
tjrpe of deduction for the years 1959 and 1958. 



Description of Sample 

The data presented for individual income tax re- 
turns for 1959 were based on a stratified systematic 
sample of all Forms 1040, 1040W, and 1040A filed 
dxiring 1960. The total sample consisted of 399,660 
returns, about 0.66 percent of the total number 
filed for the year. 

Sample selection. — Uniform methods of classifying 
returns by type of form, presence or absence of 
business income, size of adjusted gross income, and 
taxpayment status were prescribed for each of the 
district offices and the Office of International 
Operations in Washington, D. C, to facilitate the 
administrative processing of returns for collection 
and audit purposes. These classifications also 
provided effective sampling strata since the charac- 
teristics on which the strata were based correlated 
highly with the principal income and tax character- 
istics being estimated. The sample design was 
adapted to fit these regular sorting procedures. 
Within each of the strata, returns were assigned 
consecutive account niimbers and the sample was 
selected systematically by withdrawing from the 
various strata all returns with designated account 
number endings. For example. Form 1040A returns 
were selected according to the prescribed rate of 
3 in 1,000, by drawing retiorns having account num- 
bers ending with 222, 555, and 777. 

Table shows the number of returns filed, the 
number of returns in the sample, and the prescribed 
sampling rate by sampling strata. 

Method of estimation Estimates for all returns 

filed were determined by multiplying the sample 
data by "weighting factors" obtained by dividing 
the number of sample returns received from each 
sampling stratum into the total number of returns 
filed in that stratum. For instance, the "weight- 
ing factor" of 333.35 for Form 104.0A returns was 
obtained by dividing the number of returns in the 
sample, 55,056, into the total number of retxirns 
filed, 18,352,851. The primary sources of popula- 
tion data were counts made and submitted by the 
district offices and the Office of International 
Operations showing the number of Form 10^+0, lO-^OW, 
and 10<40a returns filed during the calendar year 
D960. 



Table 0.— NUMBER OF INDIVIDUAL INCOME TAX RETURNS FILED, NUMBER OF RETURNS 
IN SAMPLE, AND THE PRESCRIBED SAMPLING RATE BY SAMPLING STRATA 

[Taxable and nontaxable returns) 



Sampling strata 


Number of 

returns 

filed 


Number of 

returns 
in sample 


Prescribed 

sampling 

rate 




(1) 


(2) 


(3) 




60,371,378 


399,660 








Form 1040A 


18,352,851 

28,136,501 
8,793,133 

3,261,309 
1,330,444 

51,082 
55,347 

5,031 
5,319 

380,125 
186 


55,056 

84,427 
69,744 

95,300 
38,672 

14,714 
28,028 

5,031 
5,319 

3,183 
186 


3/1000 

3/1000 
8/1000 

3/100 
3/100 

3/10 
5/10 

1/1 
1/1 

8/1000 
1/1 


Form lOiO and 1040W, adjusted gross income— 
Under $10,000: l 




$10,000 under $50,000; ^ 




$50,000 under $150,000: ^ 




$150,000 and over: ' 




Prior year delinquent: 


Adjusted gross income $50,000 and over 



^Returns from Alaska with adjusted gross income under $50,000 are included in the 
sampling stratum :pl0,000 under $50,000. 

■^Returns from Alaska with adjusted gross income $50,000 or more are included in 
sampling stratum $150,000 or more. 

A comparison of the estimated number of returns 
shown in the national tables of this report with 
the number of returns reported filed in the district 
offices as shown in table 0, will disclose slight 
differences. These differences occur for the fol- 
lowing reasons: (l) An estimated 100,081 returns 
were excluded from the tables because they showed 
no income information; (2) Returns were classified 
in the proper adjusted gross income size class re- 
gardless of the sampling strata to which they were 
assigned in the field offices; and, (3) Weighted 
estimates were rounded. 

Separate "weighting factors" were used for the 
national tabulations and for the State tabulations. 
Reports received from each field office showing 
the number of returns filed by sampling stratum were 
used to derive "weighting factors" for the State 
tabulations. The "weighting factors" for the 
national tabulations were based on the aggregate 
number of returns filed in each stratum throughout 
all field offices. The achieved sampling ratios 
varied sufficiently among districts to warrant using 
two separate series of weights. The use of two 
separate series of weights is the reason for slight 
differences between totals in the tables showing 
distributions by States and corresponding items in 
the national tables. 

Sampling variability — The data from returns 
showing adjusted gross income of $150,000 or more 
are not subject to sampling variability since all 
such returns were included in the sample. However, 
the estimates which include data from returns show- 
ing adjusted gross income under $150,000 are subject 
to sampling variability. Table P below shows the 
range, in percent, that would not be exceeded in 19 
out of 20 estimates, based on a similar sampling 
system, for selected characteristics, by adjusted 
gross income classes. In the presentation of this 
table, it was assumed that account number selection 
within strata would yield results equivalent to 
simple random sampling. 

Table Q shows, for estimates of number of retiirns, 
a conservative range in percent that would not be 
exceeded in 19 out of 20 estimates, prepared from 
similarly selected samples. Sampling variability 
patterns are presented separately for each inde- 



H 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



13 



Table P. 



-RELATIVE SAMPLING VARIABILITY OF NUMBER OF RETURNS, ADJUSTED GROSS INCOME, TAXABLE INCOME, 

[Taxable and nontaxable returns j 



INCOME TAX AFTER CREDITS, AND DIVIDENDS RECEIVED 





Returns 


Adjusted gross income 


Taxable income 


Income tax after credits 


Total domestic and foreign dividends received 


Adjusted gross income classes 


Number 


Relative 

sampling 
variability 

(Percent) 


Amount 

dolUra) 


Relative 

sampling 

variability 

(Percent) 


Amount 

(ThouMnd 
dolUra) 


Relative 

sampling 

variabilitj 

(Percent) 


Amount 

doners) 


Relative 

san^jling 

variability 

(Percentl 


Number of 
returns 


Relative 
sampling 
variability 

(Percent) 


Amount 

(Thoueand 
dellare) 


Relative 

sampling 

variability 

(Percent) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


;8) 


i9j 


(10) 


.11) 


(12) 


Grai]d total 


60,271,297 


0.02 


^305,094,979 


0.28 


166,540,616 


0.30 


38,645,299 


0.32 


5,948,378 


1.08 


9,714,394 


1.34 


Returns with adjusted gross income, 
total 


59,838,162 


0.03 


306,616,924 


0.21 


166,540,616 


0.30 


38,645,299 


0.32 


5,904,236 


1.08 


9,671,981 


1.33 


Under $600 

$600 under $1,000 


3,918,975 
2,995,694 
3,955,202 
3,445,332 
3,510,198 

3,618,010 
3,524,641 
3,468,730 
3,581,471 
3,490,098 

6,392,560 
5,082,962 
3,699,701 
2,621,189 
1,749,953 

3,206,968 
707,192 
301,705 
422,663 
114,852 

17,537 

4,497 

4,810 

722 

280 

433,135 


1.66 
1.91 
1.65 
1.77 
1.77 

1.75 
1.77 
1.79 
1.77 
1.80 

1.29 
1.46 
1.74 
2.08 
2.56 

0.50 
1.38 
2.16 
1.75 
1.59 

4.29 

(') 

3.&1 


1,275,411 
2,392,210 
4,919,509 
6,015,668 
7,890,382 

9,943,763 
11,446,607 
13,005,454 
15,218,811 
16,562,779 

35,067,132 
32,926,528 
27,640,193 
22,202,269 
16,566,397 

37,688,216 
12,090,813 

6,704,170 
14,163,567 

7,558,657 

2,089,977 
768,001 

1,371,895 
481,742 
606,523 

'l,5a,945 


1.37 
1.93 
1.66 
1.78 
1.77 

1.75 
1.77 
1.80 
1.78 
1.80 

1.29 

1.46 
1.74 
2.08 
2.56 

0.50 
1.39 
2.16 
1.77 
1.60 

4.29 

<;' 

(M 
(M 
(M 

34.60 


194,906 

956,599 

1,559,293 

2,368,658 

3,414,608 
4,272,787 
5,387,349 
6,640,416 
7,566,518 

16,692,754 
16,979,928 
15,454,443 
U,226,703 
10,392,122 

25,558,506 
8,926,194 
5,156,382 

11,379,799 
6,229,790 

1,696,219 
609,888 

1,071,U6 
376,573 
425,065 


3.52 
2.58 
2.60 
2.47 

2.33 
2.27 
2.18 
2.09 
2.05 

1.44 
1.57 
1.81 
2.15 
2.62 

0.50 
1.39 
2.15 
1.79 
1.62 

4.41 

'f 
'J' 

(M 


36,920 
190,429 
306,466 
461,710 

668,214 

846,713 

1,077,613 

1,335,465 

1,524,973 

3,371,068 
3,440,244 
3,1A9,451 
2.720,390 
2,157,614 

5,477,515 
2,094,829 
1,J22,695 
3,540,277 
2,627,092 

854,300 
328,449 
617,667 
225,399 
267,766 


3.53 
2.59 
2.63 
2.51 

2.36 
2.29 
2.21 
2.11 
2.07 

1.45 
1.58 
1.83 
2.16 
2.64 

0.50 
1.41 
2.17 
1.86 
1.68 

4.48 
(M 

<,' 
(M 
(M 


74,587 
119,951 
213,723 
205,367 
207,147 

210,278 
191,737 
205,902 
215,917 
205,809 

454,437 
468,947 
420,270 
375,857 
313,533 

981,766 
391,633 
199,139 
320,393 

101,649 

16,262 

4,320 

4,631 

705 

276 

44,142 


11.90 
9.70 
7.28 
7.41 
7.33 

7.26 
7.52 
7.33 
7.23 
7.35 

4.92 
4.90 
5.19 
5.50 
6.01 

1.15 
1.86 
2.69 
2.01 
1.71 

4.46 

(M 

<!' 
(M 
(M 

12.27 


17,546 
48,032 
94,563 
121,946 
129,111 

152,074 
136,135 
131,753 
140,487 
122,301 

268,336 
283,355 
267,860 
254,353 
229,972 

996,206 

760,752 

566,028 

1,662,828 

1,422,556 

598,518 
255,182 
512, 8U 
192,352 
306,922 

42,413 


18.17 
29.23 






$1,500 under $2,000 


11.09 






$2,500 under $3,000 


11.67 


$3,000 under $3,500 

$3,500 under $4,000 

$4,000 under $4,500 

$4,500 under $5,000 


13.09 
13.65 
13.96 
15.60 






$6,000 under $7,000 


10.99 


$7,000 under $8,000 


11.72 






$9,000 under $10,000 


14.26 


$10,000 under $15,000 


2.78 


$15,000 under $20,000 


4.08 






$25,000 under $50,000 


3.98 




2.66 


$100,000 under $150,000 


6.20 




C-) 


$200,000 under $500,000 


W) 


$500,000 under $1,000,000 


(1) 


Returns with no adjusted gross 


37 03 







^Not subject to sampling variability since the returns in these classes are sampled at a 100 percent rate. 
^Adjusted gross income less adjusted gross deficit, ^Adjusted gross deficit. 



Table Q.— RELATIVE SAMPLING VARIABILITY OF ESTIMATED NUMBER OF RETURNS 

[Taxable and nontaxable returns] 



Estimated number of returns 



1,000 

2,000 

5,000 , 

10,000 

15,000 

20.000 

25,000. 

50,000 

100,000.... 
25.0,000 

500,000 

1,000,000.. 
5,000,000., 



Returns with adjusted gross income 



$10,000 under 
Under $10,000 $50,000 



(2) 



$50,000 under 
$150,000 



(3) 



iD 
(1) 



52 
37 
30 

26 
23 
16 
12 
7 



26 
17 
12 
10 



1.6 

1.0 



O Ti 



n. a. - Not applicable. 

^San^ile too small to yield reliable estimate of sampling variability. 



pendent estimated stratum. For instance, if data 
from returns showing adjusted gross income under 
$10,000 reveal 100,000 returns having a certain 
characteristic, then the relative sampling variabil- 
ity will be less than 12 percent. As another 
example, if data from returns showing adjusted gross 
income of $10,000 under $50,000 reveal 100,000 re- 
turns having a certain characteristic, then the 
relative sampling variability of this estimate will 
be less than 4- percent. 

Data have been deleted from the tables where the 
estimated relative sample variability was judged to 
be excessive. Where such a deletion has been made, 
the applicable cells have been appropriately foot- 
noted. 

Response and other nonsampling errors. — In proc- 
essing returns for collection purposes in the dis- 
trict offices and, later, in processing the sample 
of such returns for statistical purposes, several 



steps were taiento reduce taxpayer-reporting errors 
and other errors introduced in data processing oper- 
ations. All individual returns filed during 1960 
were mathematically verified before they were made 
available for sample selection except Form 10<+0A 
returns on which the taxpayers left the computations 
of tax to their district directors. Corrections 
resulting from mathematical verification of the 
taxpayer's entries are generally reflected in the 
data tabulated. 

In transcribing and tabulating the information 
from the sampled returns, additional checks were 
imposed to improve the quality of the resulting 
estimates. Returns which showed data in accompany- 
ing schedules but not on appropriate return lines, 
community property returns on which the "halving" 
of income was incorrectly computed, and returns 
with other obvious errors were edited and recording 
errors amended. Mechanical transcribing was veri- 
fied by the process of repeat card punching and, 
prior to tabulating, numerous tests for consistency 
were applied using an electronic computer, to assure 
that proper balance and relationship between return 
items and statistical classifications were main- 
tained. 

An intensive system of sample management and con- 
trol was used to insure the selection of the pre- 
scribed sample and prevent any serious undercoverage. 
Sample controls were maintained on a district basis 
by the most detailed sampling strata. In addition, 
a name control file for internal use only, con- 
taining an historical record of tax return infor- 
mation for certain taxpayers who annually report 
large incomes, provided a further check on the com- 
pleteness of the sample. 

Coverage was improved also by the inclusion of 
prior-year delinquent returns in the sample for the 



14 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



purpose of estimating data for 1959 returns that 
were filed after December 31, 1960. It was felt 
that the characteristics of 1959 returns filed too 
late to be included could best be represented by a 
sample of previous year delinquent returns filed 
during 1960, As can be seen in table 0, the number 
of delinquent returns filed during 1960 was 380 
thousand. 

However, the controls maintained over the selec- 
tion of the sample and the processing of the source 
data in the field offices did not completely elim- 
inate the possibility of error. Also, practical 
operating considerations necessitated allowance of 
reasonable tolerance in controlling the processing 
of these data within the Statistics Division. 



EXPLANATION OF CLASSIFICATIONS AND TERMS 

Class! f ications 

Data are classified by adjusted gross income 
classes, taxable and nontaxable status, returns 
with standard or itemized deductions, size of tax- 
able income, marital status of taxpayer, number of 
dependents, types of tax, taxpayment status and 
types of taxpayments, selected patterns of income. 
States, and metropolitan areas. 

Adjusted gross income classes. — The amount of 
adjusted gross income reported by the taxpayer on 
his return was the basis for classifying data for 
the size of adjusted gross income. Adjusted gross 
deficit and breakeven in adjusted gross income were 
classified as "No adjusted gross income. " Wherever 
taxable and nontaxable data are combined, the non- 
taxable data are distributed by class according to 
the amount of adjusted gross income shown on the 
return, although when shown separately, data from 
nontaxable returns with adjusted gross income of 
!)5, 000 or more are grouped in the nontaxable class, 
$5,000 or more. 

Taxable and nontaxable returns. — Taxable and non- 
taxable classifications were dependent upon the 
presence or absence of an income tax after credits 
allowed against this tax, and the self-employment 
tax was disregarded. In the case of returns on 
Form 10<+0W, the income tax after credits was com- 
puted for each return since it was not a required 
item on the return itself. Tax status was deter- 
mined from the computed amount. 

Taxable returns had an income tax left after 
credits against this tax were deducted. When the 
income tax after credits was less than $1.00, the 
return was classified as a taxable return. Last 
year such a return was classified as nontaxable. 

Nontaxable returns were without an income tax 
after credits. Some of these returns had income 
tax before credits which was eliminated by the tax 
credits. 

Returns with standard deduction or with itemized 
deductions. — Returns with standard deduction in- 
cluded (1) Form 1040A returns, (2) Form 10^0 and 
1040W returns with adjusted gross income under 
$5,000 on which the income tax was determined from 
the tax table, (3) Form 104-0 and 104-OW returns 
with adjusted gross income of $5, 000 or more on 
which the standard deduction was elected by the 
taxpayer, and (4) returns with no adjusted gross 
income. 



Returns with itemized deductions were returns, 
Form 104-0 and 104-OW, with adjusted gross income 
against which itemized nonbusiness deductions were 
claimed by the taxpayer in the computation of his 
taxable income. However, a relatively few separate 
returns of married persons who had no deductions 
(standard or itemized) were classified as itemized 
deduction returns. 

Taxable income classes. — This classification was 
applied to the amount of positive taxable income 
upon which the income tax was based. The class in- 
tervals coincide with the taxable income brackets 
of the three income tax rate schedules applying to 
(1) joint returns and returns of surviving spouse, 
(2( separate returns of husbands and wives and re- 
turns of single persons not head of household or 
surviving spouse, and (3) returns of head of house- 
hold. Taxable income was reported on all itemized 
deduction returns regardless of the amount of 
adjusted gross income, and on standard deduction 
returns with adjusted gross income of $5, 000 or 
more. Forms 1040 and 1040W. It was mechanically 
computed for all returns where the tax table was 
used and for returns. Form 1040A, with total in- 
come $5,000 under $10,000. 

Types of tax. — Returns were classified for the 
type of income tax reported, that is, the regular 
normal tax and surtax combined, or the alternative 
tax. In this classification, the self-employment 
tax was ignored. 

Returns with normal tax and surtax were those 
showing the regular normal tax and surtax computed 
according to the tax rate schedules, and also in- 
cluded returns on which the tax was determined from 
the tax table. Normal tax and surtax occurred on 
all types of returns except those with long-term 
capital gain on which the alternative tax was less 
than the regular tax. 

Returns with alternative tax were returns with 
income that contained an excess of net long-term 
capital gain over net short-term capital loss and 
on which the tax computed by the alternative method 
was less than the regular normal tax and surtax on 
statutory taxable income. The alternative tax did 
not occur on returns under $18,000 taxable income. 

Patterns of income. — For a frequency distribution 
of patterns of income, four selected sources are 
presented singly and in combination. The sources 
selected were: salaries and wages, business or 
profession, partnership, and rents and royalties. 
Each source was a component of adjusted gross income, 
as described in the "Sources Comprising Adjusted 
Gross Income. " No distinction was made as to 
whether profit or loss occurred among the last 
three sources, the presence of either being con- 
sidered a source whenever present. These four 
selected sources gave rise to 15 patterns and are 
grouped as having one, two, three, or four of the 
selected sources. In any of these patterns, there 
may have been also income from sources outside the 
four selected sources. 

Taxpayment status. — Returns were segregated into 
three groups for this classification: (1) returns 
with tax overpayment, (2) returns with tax due at 
time of filing, and (3) returns with neither over- 
payment nor tax due. Returns, Form 1040A, were 
classified after the tax had been computed by the 
district director but for this purpose tax items 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



15 



were regarded as having been reported by the tax- 
payer. Overpayment and tax due bear the same 
meaning as described under "Tax Items." 

Returns with tax overpayment were those where 
the sum of the income tax credits, tax withheld, 
and pajnnents on declaration exceeded the combined 
income tax and self-emplojniient tax, and there re- 
mained either a refund or a credit on estimated tax 
for the subsequent year. Some returns had both re- 
fund and credit. 

Returns with tax due at time of filing were those 
on which the sum of income tax credits, tax withheld 
from wages, and payments on declaration was less 
than the combined income tax and self-employment 
tax. The amount of tax due was paid when the return 
was filed. 

Returns with neither overpayment nor tax due at 
time of filing were returns on which the taxpayer 
reported that the sum of income tax credits, tax 
withheld, and payments on declaration was equal to 
his combined income and self-employment taxes. 
Sometimes these returns are called breakeven in 
tax status, because there is neither overpayment 
nor balance due. 

Types of taxpayraent Taxpayers made prepayments 

toward their total tax liability through tax with- 
held from wages and payments on declaration, then 
paid any balance due when the return was filed 
after the close of the income year. Some taxpayers 
had no prepayments. Returns were separated into 
four categories according to the prepayments: (1) 
only tax withheld, (2) tax withheld and payments on 
declaration, (3) only payments on declaration, and 
(<+) neither tax withheld nor payments on declara- 
tion. These' taxpayments are described under "Tax 
Items. " 

Marital status of taxpayer. — Marital status was 
determined by the taxpayer as of the last day of 
his tax year or the date of the death of a spouse. 
The five marital classifications — joint returns of 
husbands and wives, separate returns of husbands 
and wives, returns of heads of household, returns 
of surviving spouse, and returns of other single 
persons — were based on the marital condition in- 
dicated by the taxpayer with regard to name (or 
names) of taxpayer, joint signatures, exemption 
for the taxpayer or for himself and spouse, check 
mark denoting status as head of household or sur- 
viving spouse, and any other relevant data. 

Joint returns of husbands and wives were those on 
which a married couple reported their combined in- 
come, or returns of married couples only one of 
which had income but, nevertheless, exemptions for 
both could be claimed. 

Separate returns of husbands and wives were re- 
turns of married persons, each of whom filed a 
return independent of his spouse and reported only 
his own income, exemptions, and tax. Returns with 
community income divided between husband and wife 
were given this classification. 

Returns of heads of household were returns on 
which the taxpayer signified this status. Head of 
household is an unmarried person (or one married 
to a nonresident alien) who furnished more than 
half the maintenance of a home which was his resi- 
dence and which he shared with any related person 
for whom he was entitled to the deduction for an 



exemption (except multiple support), or shared with 
his unmarried child, grandchild, or stepchild even 
though not a dependent, or who paid over half the 
cost of maintaining a household which was the 
principal abode of his parents, if either of them 
qualified as a dependent. 

Returns of surviving spouse were returns of wid- 
ows and widowers who indicated this status. A 
surviving spouse is a taxpayer whose spouse died 
during either of two preceding tax years and who 
had not remarried, but who had maintained as his 
home a household which was also the principal abode 
of his child or stepchild for whom the taxpayer 
was entitled to the deduction for exemption. 

Returns of single persons not head of household 
or surviving spouse were those of unmarried indi- 
viduals who did not claim status as head of house- 
hold or surviving spouse. 

Number of dependents. — This year frequency dis- 
tributions of returns have been based on the number 
of taxpayers ' children and also on the number of 
dependents other than taxpayers ' children. Each 
is an independent distribution. 

The number of taxpayers ' children was reported 
on the return and included sons, daughters, adopted 
children, and stepchildren for whom the taxpayers 
could claim the $600 exemption. The frequency of 
returns is shown in each marital status for no 
children, for one child through three children, 
and for four or more children. 

The number of dependents other than taxpayers ' 
children was reported on the returns also. These 
dependents included parents, near relatives, and 
persons living in the taxpayer's household, each 
of whom met the dependency qualifications that 
allowed the taxpayers to claim the $600 exemption. 
Distribution of returns is shown in each marital 
status for no such dependents, for one, two, and 
three or more of these dependents. 

States. — Classification by States was based on 
the district in which the returns were filed. In- 
ternal revenue districts, or groups of districts, 
are identical with State boundaries, except that 
the two States of Washington and Alaska were in 
the Seattle, Washington, Internal Revenue District 
and the District of Columbia was a part of the 
Baltimore, Maryland, Internal Revenue District. 
Returns having an address in the District of 
Columbia or Alaska were classified independently 
from other retiirns filed in the respective districts. 
The Office of International Operations had charge 
of returns with addresses outside the 50 States. 
These returns included those from Puerto Rico, 
Virgin Islands, Panama Canal Zone, and returns with 
foreign addresses, all of which were classified as 
Other areas. 

Standard metropolitan statistical areas. — The 
taxpayer's county, when stated, and his post-office 
address were the criteria upon which the return 
was classified for inclusion in a standard metro- 
politan statistical area. An elaborate system 
which included all possible post offices within a 
defined standard metropolitan statistical area was 
developed whereby each area could be identified, or 
assembled from parts, even though the metropolitan 
area crossed internal revenue districts or State 
boundaries. 



16 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Sources Comprising Adjusted Gross Income 

Salaries and wages (net) were amounts of compen- 
sation reported in adjusted gross income, except 
for small amounts of wages (not over $200 per re- 
turn) included in other income on Form 104^0A re- 
turns. Net salaries and wages excluded salaries 
earned abroad which were tax exempt and receipts 
covering absence from work because of sickness or 
injury. Also, travel, transportation, educational, 
and other expenses connected with employment had 
been deducted by the taxpayer if they were deducti- 
ble in computing adjusted gross income as stated 
in that definition. Prior to these adjustments, 
salaries and wages comprised the full amount of 
vrages, salaries, fees, commissions, tips, bonuses, 
and other forms of payment for services performed 
for the employer including the value of merchandise 
or property received in payment, as well as reim- 
bursed expenses received by the employee from his 
employer . 

Dividends (after exclusions) were the domestic 
and foreign dividends reported in adjusted gross 
income, exclusive of dividends (not more than $200 
per return) in other income on Forms lO'+OA. Such 
dividends comprised: 

1. Qualifying domestic dividends consisting of — 

a. Dividends from fully taxable corporations 
received directly, or as a beneficiary of income 
from estates and trusts, or as a partner's share 
of untaxed partnership net profit, together with 

b. The entire net profit of an entrepreneur 
who elected to be taxed as a corporation, and the 
entire share of net profit from a partnership that 
elected to be so taxed, the total of which was re- 
duced by an exclusion not exceeding $50, and 

2. Nonqualifying dividends, foreign and domestic, 
from which no exclusion was allowed. 

On joint returns, if both husband and wife re- 
ceived qualifying dividends, each excluded up to 
$50 against his respective dividends. Nonqualifying 
dividends were those from China Trade Act corpora- 
tions, tax-exempt organizations, certain corpora- 
tions doing business in possessions of the United 
States, and foreign corporations. 

Dividends did not include the so-called dividends 
on deposits or withdrawal accounts in mutual savings 
banks, cooperative banks, domestic building and 
loan or savings and loan associations. Federal 
savings and loan associations, and Federal credit 
\inions. All such income was considered interest 
for income tax purposes . 

Interest received was that reported in adjusted 
gross income with the exception of small amounts 
(not more than $200 per return) in other income on 
Form 10<+0A returns. This item included interest 
from bonds, debentures, notes, mortgages, and per- 
sonal loans, interest received or credited on bank 
deposits, savings accounts, and deposits in organi- 
zations listed above, as well as partially tax- 
exempt interest and interest from tax-free covenant 
bonds received directly or through partnerships and 
fiduciaries. 

Business net profit or net loss was reported by 
individuals who were sole proprietors of a business, 
farm, or profession, and who did not elect to be 
taxed as a corporation. When there were two or more 



sole proprietorship businesses operated during the 
year, the single amount of profit or loss included 
in adjusted gross income represented the combined 
profits and losses from all business activities. 
The sole proprietor was required to exclude divi- 
dends from the business receipts and to report them 
with dividend income for the purpose of dividend 
exclusion and tax credit. 

Business expenses deductible from business receipts 
included such items as cost of goods sold, salaries 
and wages paid employees, interest on business in- 
debtedness, taxes on business and business property, 
bad debts arising from sales or services, deprecia- 
tion including additional first-year depreciation, 
obsolescence, depletion, casualty losses on bvisi- 
ness property, rent, repairs, supplies, advertising, 
selling expense, insurance, and other costs of 
operating the business. Compensation of the sole 
proprietor was not allowed as a business deduction 
and the net operating loss deduction was not re- 
ported among the business expenses. 

Partnership net profit or net loss was reported 
by persons who w^re- members of a partnership, 
syndicate, joint venture, or association that did 
not elect to be taxed as a corporation. The part- 
ner's profit or loss from such a partnership was 
his share of the ordinary income or loss of the 
enterprise and payments made to him as salary or 
for the use of capital. If the individual was a 
member of more than one partnership, the single 
amount of partnership profit or loss reported in 
adjusted gross income was the combination of all 
his shares, whether actually received or not. The 
ordinary income of the partnership did not include 
dividends qualifying for the exclusion, net short- 
and long-term capital gain or loss, interest on 
tax-free covenant bonds, nor partially exempt in- 
terest. The partner's share of each of these items 
was reported in its respective soiirce. 

Net gain from sales of capital assets included in 
adjusted gross income was the amount of gain from 
sales or exchanges of property treated as capital 
assets. In computing this gain, the net short-term 
gain or loss was combined with the net long-term 
gain or loss after which the net long-term gain 
or the excess of net long-term gain over net short- 
term loss was reduced 50 percent. For the deter- 
mination of net short- and long-term gain and loss, 
the taxpayer included with his personal, current- 
year transactions, his 5-year capital loss carry- 
over as a short-term loss, and his share of (1) net 
short- and long-term gain received through fiduci- 
aries, (2) net short- and long-term gain and loss 
from partnerships, (3) distributed and undistributed 
long-term gain from regulated investment companies, 
and (A) the excess net long-term gain over net 
short-term loss distributed by small business cor- 
porations that elected not to be taxed as such. 
The amount of capital gain in adjusted gross income 
conforms to one of several conditions, namely, (1) 
50 percent of the excess net long-term gain over 
net short-term loss occurring on certain returns, 
(2) on returns with only a net long-term gain, 50 
percent thereof, (3) on returns with both net short- 
and long-term gain, the entire amount of net short- 
term gain combined with 50 percent of the net 
long-term gain, (<+) on returns with only a net 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



17 



short- tenn gain, the entire net gain, and (5) the 
entire excess of net short-term gain over net long- 
term loss on other returns. 

Net loss from sales of capital assets reported as 
a component of adjusted gross income was the deduc- 
tible loss resulting from sales or exchanges of 
property treated as capital assets. To determine 
the deductible loss, all short-term gains and 
losses were merged with the long-term gains and 
losses, and the excess loss was allowed to the ex- 
tent of the smallest of (1) amount of capital loss, 
(2) taxable income (adjusted gross income if tax 
table was used) computed without regard to capital 
gains and losses and the deduction for personal ex- 
emptions or (3) $1,000. In merging the capital gains 
and losses, the taxpayer combined his current-year 
gains and losses and his 5-year capital loss carry- 
over with his share of (1) net short- and long-term 
gain received through fiduciaries, (2J net short- 
and long-term gain and loss from partnerships, (3 J 
distributed and undistributed long-term gain from 
regulated investment companies, and (4] the excess 
net long-tenn gain over net short-term loss distri- 
buted by small business corporations that elected 
not to be taxed as such. Any part of the capital 
loss incurred in the current year which was not de- 
ductible because of the limitation, may be carried 
forward for 5 succeeding years as a short-term 
capital loss to the extent that it has not been ab- 
sorbed by capital gains and the capital loss deduc- 
tion in the intervening years. If a capital loss 
carryover is not eliminated in the 5-year period, 
the remaining loss cannot be used. 

Short-term applied to gains and losses from sales 
or exchanges of assets held six months or less and 
treated as capital assets. Such gains and losses 
for the current year and the capital loss carryovers 
from the 5 preceding years (used as short-term 
losses) were combined to obtain the net short-term 
gain or loss. In this combination, the net short- 
term capital gain or loss from partnerships and the 
net short-term capital gain from fiduciaries were 
also included. 

Long-term applied to gains and losses from sales 
or exchanges of assets held more than six months 
which were treated as capital assets. Such current 
gains and losses, taken into account at 100 percent, 
were combined with the net long-term capital gain 
or loss received through partnerships and the net 
long-term capital gain received through fiduciaries 
to obtain the net long-term gain or loss for the 
year. 

Capital loss carryover from 1954-58 was that por- 
tion of the net capital loss sustained in this 5- 
year period which the taxpayer had been unable to 
offset against his capital gains, or the $1, 000 de- 
duction allowed for capital loss in computing ad- 
justed gross income in tax years subsequent to the 
year in which the capital loss arose. The carryover 
was reported with and treated as a short-term capi- 
tal loss in the current year. 

Net loss from sales of capital assets before lim- 
itation was the entire loss, resulting from sales 
of property treated as capital assets, which was 
reported on returns having a capital loss in adjusted 
gross income. The loss was a combination of current 
year short-term gains and losses, the 5-year capital 



loss carryover, and the current year long-term gains 
and losses, and was without regard to the statutory 
limitation on the deductible capital loss. 

Net long-term capital gain in excess of net short- 
term capital loss was the entire excess of net 
long-term capital gain over net short-term capital 
loss reported on returns with alternative tax. Only 
one-half of this excess long-term gain was included 
in adjusted gross income, however, the entire ex- 
cess was the basis for the special 25 percent rate 
on capital gains. 

One-half excess long-term gain was 50 percent of 
the excess net long-term capital gain over net 
short-term capital loss reported on returns with 
alternative tax. This was the amount of long-term 
capital gain that was included in adjusted gross 
income, but was deducted from statutory taxable in- 
come to obtain taxable income for partial tax when 
the alternative tax was paid. 

Net gain or loss from sales of property other than 
capital assets in adjusted gross income resulted 
from sales or exchanges of property which was not 
treated as a capital asset. The entire amount of 
net gain from these transactions was included and 
the net loss fully deducted, in computing adjusted 
gross income. Losses on sales or exchanges of 
small-business investment company stock were ordi- 
nary losses rather than capital losses. Also, 
losses on small business stock were ordinary losses 
to the original holders. However, the ordinary loss 
was limited to $25,000 on separate returns and to 
$50,000 on joint returns. 

Pensions and annuities were the taxable portion of 
amounts received during the year. These taxable 
receipts were reported under two methods: (I) the 
general rule, referred to as life expectancy method, 
and (II) the 3-year method. The revised schedule 
placed noncontributory annuities and pensions \inder 
the 3-year method, whereas they were fonnerly under 
the general rule. 

The life expectancy method included the taxable 
portion of receipts from contributory pensions and 
annuities if the cost would not be recovered within 
3 years. Receipts from contributory pensions and 
annuities were included in adjusted gross income to 
the extent that they exceeded an amount, represent- 
ing cost, computed according to the actuarial for- 
mula provided by the Income Tax Regulations. Once 
the excludable cost has been determined it generally 
remains constant throughout the annuitant's life- 
time. Contributory pensions and annuities were 
those where the employee contributed to the cost or 
was previously taxed on his employer's contribution 
and those received, for a reason other than death 
of the insured, under an annuity, endowment, or 
insurance contract. 

The 3-year method included the entire receipts 
from noncontributory annuities and pensions, that 
is, where the employee contributed none of the 
cost. This method also included taxable receipts 
from contributory pensions and annuities, but only 
if the employer as well as the employee contributed 
to the cost and the enrployee's cost would be re- 
turned in 3 years or less. If both conditions 
were met, all receipts were excluded from gross in- 
come until the employee recovered the amount contri- 
buted by him plus contributions made by his employer 



18 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



upon which the employee was previously taxed. 
Thereafter, all amounts received became taxable. 
This method also applied to receipts by an employee's 
beneficiary if the employee died before receiving 
any annuity or pension payments. 

Net income or net loss from rents and royalties 
comprising a part of adjusted gross income was re- 
ported as a single item in the schedule provided 
for this purpose on the return. Therefore, the net 
income or loss represented a combination of the in- 
come from both types of investments. Rents included 
not only rental from real estate but also amounts 
received from renting any other kind of property 
and farm rentals received in cash or crop shares. 
Room rental and other space rentals for which serv- 
ices were rendered to the occupant were reported 
in business income (schedule C), as also were 
rentals received by persons engaged in the business 
of selling real estate. Royalties included revenues 
from copyrights, patents, trademarks, formulas, 
natural resources under lease, and the like. De- 
ductions against the gross receipts received from 
these investments were claimed for maintenance, 
repairs, interest, taxes, depreciation and deple- 
tion, obsolescence, and other expenses pertaining 
to the respective income. 

Income or loss from estates and trusts was the 
taxpayer's share of fiduciary income from any es- 
tate or trust under which he- was a beneficiaiy. 
Income from estates and trusts included amounts 
required to be distributed and amounts credited to 
the beneficiary's account from current year fiduci- 
ary income, whether or not actually received by 
him, as well as amounts paid to him. It also 
included his share of any accumulation distribu- 
tion made by the fiduciary of a complex trust which 
distributed income accumulated in prior tax years. 
The beneficiary's share of these distributions from 
estate and trust income was reduced by his share of 
depreciation before reporting the amount as part of 
his adjusted gross income. The taxpayer excluded 
from his fiduciary income his share of capital gain, 
dividends qualifying for the exclusion, and par- 
tially exempt interest, each of which was reported 
in its respective source. A loss from estates and 
trusts was distributed to the beneficiary only 
upon termination of a trust or an estate which had 
a net operating loss carryover, or a capital loss 
carryover, or for its last tax year had deductions 
(other than exemption and charitable deduction) in 
excess of gross income. 

Other sources of income included such items as 
alimony received, prizes, awards, sweepstakes win- 
nings, gambling profits, recovery of bad debts and 
taxes deducted in a prior year, insurance received 
as reimbursement for medical expenses taken in a 
previous year, the taxpayer's share of distributed 
or undistributed current year taxable income (ex- 
clusive of long-term capital gain) received from a 
small business corporation which elected not to be 
taxed as a corporation, sind any other income subject 
to tax for which no entry was provided on the return 
form. Also included was a total of $63,313,000 
consisting of interest, dividends after exclusions, 
and wages not subject to income tax withholding, 
not exceeding a total of $200 per return, reported 
on 915,378 returns. Form 10<40A. For the purpose of 



a balanced adjusted gross income on returns, Form 
1040, where a net operating loss deduction was 
claimed in computing adjusted gross income, the 
amount of other sources was reduced by the net 
operating loss deduction. 

Income attributable to several tax years which 
was reported by the taxpayer in his current-year 
return was included in its entirety, even though 
the income was earned over a period of time in- 
volving prior income years and thereby afforded 
special tax treatment. Earned income attributable 
to several tax years originated from (a) back pay 
received for work performed in a previous year, if 
the back pay exceeded 15 percent of gross income 
for the current year; (b) inventions or artistic 
works, -the creation of which required not less than 
24- months and for which income received in the cur- 
rent year was at least 80 percent of the aggregate 
gross income received for the work; and (c) compen- 
sation received for long-term services performed by 
an individual or a partner over a period of 36 
months or more, if the amount received within the 
current year was at least 80 percent of the total 
compensation received for the services. For income 
tax purposes, such income was spread over specified 
periods, and the tax on the amount received in the 
current year was limited to the additional taxes 
that would have been paid for the years involved 
if the compensation had been included ratably in 
income over the period of the services. 

Two other types of income had tax treatment that 
spread or averaged the income over a period of 
years. Gain realized from lump-sum payment at 
maturity of endowment or life insurance contracts 
was spread one-third in the current year and each 
of the two preceding years to determine the mininum 
income tax. An accumulation distribution from a 
complex trust was thrown back to the tax year in 
which the income was deemed to have been received 
by the trust, if this method resulted in a lower 
income tax to the recipient taxpayer. Regardless 
of these adjustments, the entire amount of such 
income reported by the taxpayer was included in the 
source indicated by him. 

In addition, the net operating loss deduction has 
the effect of averaging business income over a 
period of years and of imposing tax on only that 
part of the current year income which is not offset 
by losses in the years just preceding or years just 
subsequent thereto. However, statistics can only 
reflect the carryover loss from preceding years 
that was deducted on the current year return, which 
is only a portion of the averaging process. 



Total Itemized Deductions 

Only the total of nonbusiness deductions, allowed 
against adjusted gross income and itemized on 1040 
and 1040W returns, is presented this year. Total 
deductions included contributions, interest paid, 
tsixes, medical deduction, and other authorized de- 
ductions for which no specific line or schedule 
was provided on the return form, such as casualty 
losses, loss from theft, alimony payments, child 
care, and amortization of bond premivun; expenses 
connected with the taxpayer's employment, for 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



19 



example, dues to luiions or professional societies, 
cost of tools for the job, and fees to employment 
agencies; allowable expenses of the taxpayer in 
connection with his employer's business which were 
in excess of the reimbursed amounts deducted from 
gross salaries; and expenses, in excess of the 
employer's reimbursement, incurred for education 
undertaken to maintain or improve skills required 
to perform duties in present employment status. 



Exenptions 

In computing taxable income, exemptions were 
allowed for taxpayers and their dependents and 
there were additional exemptions for age and blind- 
ness. The per capita exemption was $600 for the 
taxpayer, his wife on a joint return, and for each 
son or daughter (including stepchild and adopted 
child) who was under 19 years of age, or who was a 
student regardless of age, if the taxpayer furnished 
more than half the support. If the child was 19 or 
over and not a student, exemption was allowed only 
if the child had less than $600 gross income for 
the year and the taxpayer met the support test. 
Per capita exemption of $600 was allowed, also, for 
each dependent, listed below, who had less than 
$600 gross income and who received more than half 
of his support from the taxpayer. To qualify as a 
dependent, the individual must have been either a 
citizen or resident of the United States; a resident 
of Canada, Mexico, the Republic of Panama, or the 
Canal Zone; or an alien child adopted by and living 
with a United States citizen abroad. 

Additional exemptions of $600 for age 65 or over 
and $600 for blindness were allowed for the tax- 
payer and, if a joint return was filed, the tax- 
payer's spouse. Additional exemptions were not 
allowed for dependents. 

If the income and dependency qualifications and 
the support test were met, an exemption of $600 
was allowed for the following dependents: parent, 
grandparent, or other direct ancestor; grandson, 
granddaughter, or other direct descendant; brother, 
sister, half brother, half sister; stepfather, step- 
mother, stepsister, stepbrother; mother-in-law, 
father-in-law, brother-in-law, sister-in-law, son- 
in-law, da\ighter-in-law; vmcle, aunt, nephew, or 
niece if related by blood; and any person who lived 
in the taxpayer's home for the entire year and who 
was a member of his household, whether or not re- 
lated to the taxpayer. 

Birth or death during the year did not eliminate 
the dependent, if the support and other tests were 
met for the part of the year during which the de- 
pendent lived. 

An exception to the support test for a dependent 
provided that where an individual was supported by 
several persons none of whom contributed more than 
half, anyone of the group who had contributed more 
than 10 percent of the total support could claim 
the exemption, if each of the others who had con- 
tributed more than 10 percent declared in writing 
that he would not claim the exemption for the year. 

The number of exemptions and amount claimed, shown 
in this report, contain exemptions from all returns 
and include the exemptions automatically allowed 
through use of the tax table. There is some dupli- 
cation of exemptions because (a) dependents with 



less than $600 gross income containing wages subject 
to income tax withholding filed a return to claim 
refund of tax, and (b) children dependents under 
19 years of age and dependent children students 
over 19 years, who had gross income of $600 or more 
filed a return since their income met the filing 
requirement. Exemptions claimed on returns filed 
by these dependents are included, as well as exemp- 
tions for the same dependents reported on returns 
of taxpayers rightfully claiming the dependents. 



Measures of Individual Income 

Adjusted gross income was gross income from all 
sources that are subject to income tax minus (a) 
ordinary and necessary expenses of operating a 
trade or business, (b) deductions attributable to 
rents and royalties, (c) expenses of outside sales- 
men attributable to earning salary or other com- 
pensation, (d) expenses of travel, meals, and 
lodging while away from home over night paid by an 
employee with respect to services rendered, (e) 
transportation cost related to the performance of 
services as an employee, (f ) expenses for education 
required to maintain salary, status, or employment, 
(g) expenses paid or incurred in connection with 
service as an employee under a reimbursed or other 
expense allowance arrangement with the employer, 
(h) exclusion of sick pay if the sick pay was in- 
cluded in gross salary, (i) depreciation and deple- 
tion allowed life tenants and income beneficiaries 
of property held in trust, (j) deductible losses 
from sales of capital assets and other property, 
(k) deduction equal to 50 percent of the excess of 
net long-term capital gain over net short-term cap- 
ital loss, and (1) net operating loss deduction. 

Adjusted gross deficit occurred in the event that 
the deductions allowed for the compensation of ad- 
justed gross income, as stated above, exceeded the 
gross income . 

Taxable income was adjusted gross income minus 
deductions, standard or itemized, and personal 
exemptions. The amount of taxable income shown 
throughout this report includes (a) the taxable in- 
come reported on Forms 10-40 and 104-OW by taxpayers 
who itemized their nonbusiness deductions, regard- 
less of the amount of adjusted gross income, and by 
taxpayers with $5,000 or more adjusted gross income 
who used the standard deduction, all of whom entered 
their taxable income on the return, and (b) a mechan- 
ically computed amount of taxable income for tax- 
payers who were not required to enter the amount of 
taxable income on the return. Taxpayers who did 
not enter taxable income on the return itself were 
(1) those with adjusted gross income under $5,000 
who used the tax table, whether they filed on Form 
10/^0, 10-40W, or lO^OA, and (2) those with adjusted 
gross income of $5,000 under $10,000 who filed 
Form lO^OA and computed the income tax, using the 
standard deduction and regular tax rates in a tax 
computation schedule which they retained. The tax- 
able income was not required to be transferred to 
the card-form itself. 

In order that so significant an item as the tax 
base be presented for all taxpayers, the taxable 
income was computed for each return which lacked 
this item. Taxable income for taxpayers who em- 



20 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



ployed the tax table was computed by (a) using the 
midpoint of the adjusted gross income bracket of the 
tax table into which the taxpayer's adjusted gross 
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 produced the amount 
of taxable income upon which the taxpayer's tax 
was based by way of the tax table. Taxable income 
for taxpayers with adjusted gross income of $5,000 
under $10,000 who filed Form 104-OA was computed by 
(a) using the total income reported, (b) deducting 
10 percent of the total income as the standard de- 
duction but limited to $500 in the case of a sepa- 
rate return of husband or wife, and (c) allowing 
$600 for each exemption. This formula provided 
the amount of taxable income used by the taxpayer 
in his retained tax computation schedule. If any 
computation resulted in a negative taxable income, 
it was not used. 

Taxable income for partial tax, occurring on re- 
turns with alternative tax, was that portion of 
taxable income subjected to the regular normal tax 
and surtax rates in the computation of alternative 
tax. The amount of taxable income for partial tax 
was the statutory taxable income reduced by an 
amount equal to (1) 50 percent of the net long-term 
capital gain, or (2) 50 percent of the excess of 
net long-term capital gain over net short-term cap- 
ital loss. Therefore, it excluded long-term capital 
gains, but included short-term capital gains to be 
taxed at normal tax and surtax rates along with 
other ordinary income. 



Tax Items 

The tax items were derived from the tax returns 
for the income year 1959, which were filed during 
1960. Total income tax after credits, in this re- 
port, is not identical with total tax collections 
during either (a) the fiscal year ending June 1960, 
as published in the Annual Report of the Commis- 
sioner, or (b) the calendar year 1960 as contained 
in Federal Tax Collections. 

Income tax rates on 1959 income continued to be 
the same as last year, that is, 20 percent of the 
first $2,000 of taxable income, increasing to 91 
percent on taxable income in excess of $200,000 for 
all persons other than heads of household, in which 
case the maximum rate applied to taxable income in 
excess of $300,000. Under the split-income provi- 
sion, however, the 91 percent rate was effective 
only on taxable income in excess of $400,000 on 
joint returns and returns of surviving spouse. In 
any case, the maximum income tax before credits was 
limited to 87 percent of the taxable income. 

Income tax before credits was based on taxable 
income and calculated at the prescribed rates. It 
was either the regular normal tax and surtax com- 
bined, or the tax from the tax table, or the alter- 
native tax, before such amounts were reduced by tax 
credits. It did not include the self-employment 
tax. 

Normal tax and surtax was the regular income tax 
computed at the combined rate, that is, 3 percent 
normal tax merged with the graduated surtax rates. 
Normal tax and surtax, based on taxable income. 



occurred on all types of returns including tax 
table returns, unless the alternative tax pertaining 
to capital gains was imposed. 

Alternative tax was imposed in those cases where 
there was an excess of net long-term capital gain 
over net short-term capital loss, but only if the 
alternative tax was less than the regular normal 
tax and surtax. Alternative tax was the sum of (1) 
a partial tax computed at the regular rates on 
statutory taxable income reduced by 50 percent of 
the excess long-term capital gain over net short- 
term capital loss and (2) an amount equal to 25 
percent of the entire excess long-term gain. Alter- 
native tax was not effective on taxable income 
under $36,000 reported jointly or by surviving 
spousfe, $24,000 reported by head of household, nor 
$18,000 reported by other persons on separate re- 
turns. 

Tax credit for dividends received was allowed for 
qualifying domestic dividends included in adjusted 
gross income. The tax credit was 4- percent of such 
dividends but could not exceed the smaller of (a ) 
income tax reduced by foreign tax credit, or (b) 4 
percent of the taxable income. 

Tax credit for retirement income was allowed 
against the income tax if the taxpayer qualified 
with respect to earned income in prior years. This 
tax credit was 20 percent of the retirement income, 
as defined in the Code, with a maximum credit of 
$240 for each retiree. If eligible, both husband 
and wife claimed the credit on a joint return. 
However, the credit could not exceed the income 
tax reduced by the two interest credits, foreign 
tax credit, and dividends received credit. 

Tax credit for foreign tax paid was permitted 
against the income tax only if nonbusiness deduc- 
tions were itemized and the foreign tax excluded 
from those deductions. The credit related to the 
income and profits taxes paid to foreign countries 
or possessions of the United States and included 
the taxpayer's share of such taxes paid through 
partnerships and fiduciaries. This tax credit was 
limited to the same proportion of the income tax 
before credits as the taxable income from foreign 
sources bore to the entire taxable income, but 
could not exceed the amount of foreign tax paid. 

Other tax credits were those for partially tax- 
exempt interest and for tax paid at source on 
interest from tax-free covenant bonds, allowed only 
if nonbusiness deductions were itemized. Also in- 
cluded was any "throwback tax credit" claimed, on 
either standard or itemized deduction returns, by 
the recipient of an accumulation distribution from 
a complex trust. 

The partially tax-exempt interest credit, allowed 
for interest on certain securities of the United 
States, was 3 percent of the amount of partially 
exempt interest included in adjusted gross income 
reduced by the itemized deduction for amortization 
of bond premium on the bonds. However, the credit 
could not exceed the smaller of (a ) 3 percent of the 
taxable income, or (b) income tax reduced by the 
credits for foreign tax paid and for dividends re- 
ceived. 

Tax credit was allowed for tax withheld at source 
on tax-free covenant bond interest. The issuing 
corporation was required to withhold 2 percent of 
the total interest earned. The taxpayer also in- 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



21 



eluded his share of this credit allotted to him 
through partnerships and fiduciaries. 

The throwback tax credit was the recipient's 
pro rata share of taxes paid by a complex trust in 
preceding tax years which would not have been pay- 
able by the trust had the trust in fact made dis- 
tributions of income currently to the beneficiaries. 
Income tax paid on accumulation distributions deemed 
distributed in prior years was not refunded to the 
trust but was allowed as a credit against the total 
tax liability of the recipients. Credit in excess 
of the total tax was an overpayment and as such was 
refundable. 

Income tax after credits was the amount of income 
tax liability, exclusive of the self-employment 
tax. It was after the deduction for income tax 
credits, but prior to the year-end adjustments for 
tax withheld from wages and payments on declaration 
of estimated tax which determined the overpayment 
or tax due status. Income tax after credits was 
the criterion for classifying taxable and nontax- 
able returns. 

Self- employment tax was reported by each individ- 
ual who had self-employment income derived from 
solely owned trade or business and from his share 
of partnership profits even though these enter- 
prises elected to be taxed as a corporation. Cer- 
tain types of income and deductions were not 
allowed in computing self-employment earnings, such 
as investment income, capital gain or loss, net 
operating loss deduction, and casualty losses. 
The maximum amount subject to social security self- 
employment tax was $4,800, although this maximum 
amount was reduced by the amount of wages received 
on which the social security employee tax had been 
withheld by an employer. No exemption was allowed 
against the self-employment income subject to tax 
and the tax rate for 1959 was 3-3A percent. This 
tax was paid regardless of the taxpayer's age and 
even though social security benefits were received 
by the taxpayer. 

Tax withheld was the income tax withheld from 
salaries and wages, but it also included the credit 
for tax paid by regulated investment companies on 
undistributed capital gain, and the excess with- 
holding of social security employee tax. These 
amounts are taxpayments. Income tax withheld by 
employers from wages subject to income tax with- 
holding was prescribed in withholding tables or 
was increased by agreement between employer and em- 
ployee. Income tax on capital gain retained by a 
regulated investment company was paid by the com- 
pany and the taxpayer allotted his proportionate 
share of the tax paid. Excess social security tax 
is described below. If these taxpayments exceeded 
the total tax liability, the excess was refundable. 

Excess social security tax, shown separately for 
the first time this year, was the overwithholding 
of social security en^iloyee tax which occurred in 



some cases when the employee worked for more than 
one employer during the year. The employee social 
security tax rate was 2-1/2 percent on $4-, 800 of 
wages, with a tnayimiim of $120 tax. The amount 
withheld in excess of the $120 maximum tax was re- 
ported with the income tax withheld and used by the 
employee as a payment on tax liability and to the 
extent not used was refundable. 

Payments on 1959 declaration of estimated income 
tax were reported only on Forms 1040 and 1040W. Pay- 
ments on declaration also included the credit for an 
overpayment of the 1958 total tax. Whether or not 
a taxpayer made payments on a declaration depended 
on the balance of estimated tax due after deducting 
his (1) estimated income tax to be withheld and 
(2) credit for prior-year tax overpayment. Many 
declarations would show the estimated tax to be 
zero. Others had no balance of estimated tax due 
after deducting the estimated income tax to be 
withheld. Still others had a balance of estimated 
tax due after deducting the estimated income tax 
to be withheld, but this balance was less than the 
prior-year tax overpayment credit. None of these 
taxpayers made payments on the declaration, al- 
though in the last instance, the taxpayer carried 
his prior-year overpayment credit to his income tax 
return, and therefore it is included in the pay- 
ments on declaration as stated above. 

On declarations where a balance of estimated tax 
due remained after deducting (,lj estimated income 
tax to be withheld and (2j credit for prior-year 
tax overpayment, the taxpayer made payments on the 
declaration and reported the amount on his income 
tax return together with the credit for prior-year 
tax overpayment. 

Tax due at time of filing was reported on returns 
where the tax withheld and the payments on declara- 
tion (together with other items reported with them) 
plus all current-year income tax credits were in- 
sufficient to cover the total of both the income 
tax before credits and the self-employment tax. 
The balance of tax due was paid when the return was 
filed. 

Overpayment of tax occurred when the sum of tax 
credits against current-year income tax, tax with- 
held, and payments on declaration exceeded the com- 
bined income tax before credits and self-employment 
tax. Overpayment on Form 1040A returns gave rise to 
a refund. On Forms 1040 and 1040W, overpayment could 
be requested as a refund or a credit on the subse- 
quent year's estimated tax, or could be requested as 
part refund and part credit on the estimated tax. 

Refund of tax included the portion of ovejrpayment 
requested as refund by taxpayers filing Forms 1040 
and 1040W, and all overpayments on Form 1040A. 

Credit on 1960 tax, shown on Forms 1040 and 1040W, 
was that part of the overpayment of 1959 tax which 
the taxpayer specifically requested to be credited 
on his estimated income tax for 1960. 



BASIC TABLES 
INDIVIDUAL RETLRNS, 1959 



Page 



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

income tax, by adjusted gross income classes and classes 
cumulated 24- 

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

ized deductions 25 

3. Sources of income and loss and total itemized deductions, by 

adjusted gross income classes 26 

"4. Sources of income and loss, exemptions, taxable income, and 
tax items — all returns, joint returns, and returns of single 
persons not head of household or surviving spouse, by ad- 
justed gross income classes 27 

5. Form 10'40A returns — income, exemptions, taxable income, and 

tax items, by adjusted gross income classes 39 

6. Form 104-OW returns — income, exemptions, taxable income, and 

tax items, by adjusted gross income classes 4-0 

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

itemized deductions, exemptions, taxable income, and tax 
items, by adjusted gross income classes 42 

8. Patterns of income relating to four selected sources, by ad- 

justed gross income classes 43 

9. Returns with income tax — adjusted gross income, taxable in- 

come, income tax, average tax, and effective tax rate, by 
adjusted gross income classes and types of income tax 44 

10. Returns with taxable income — taxable income, income tax, and 

tax credits, by taxable income classes for applicable teix; 
rates 45 

11. Number of returns with taxable income, by adjusted gross in- 

come classes and by taxable income classes for applicable 

tax rates 47 

12. Overpayment, refund, credit on 1960 tax, and tax due, by ad- 

justed gross income classes and type of taxpayment 50 

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

tax — all returns, returns with standard deduction, and re- 
turns with itemized deductions, by adjusted gross income 
classes and by marital status of taxpayer 53 

14. Number of exemptions by type, and frequency of returns by 

number of children and number of other dependents, by 
marital status of taxpayer and adjusted gross income 
classes 59 

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

loss carryover, by adjusted gross income classes 65 

16. Selected sources of income, adjusted gross income, taxable 

income, and income tax, by States 67 

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

tax — all returns and joint returns, by adjusted gross income 
classes and by States 68 

18. Selected sources of income, adjusted gross income, taxable 

income, and income tax, in 100 largest standard metropolitan 
statistical areas 86 

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

tax, by adjusted gross income classes, in 100 largest 
standard metropolitan statistical areas 88 



23 



24 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 1 . 



-NUMBER OF RETURNS, ADJUSTED GROSS INCOME. TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES AND CLASSES CUMULATED 

[Taxable aiid nontaxable returns] 



Adjusted gross income classes and classes cumulated 



Retu 


rns 


Adjusted gross income 


Taxable 


income 


Income tax after credits 




Percent of 














Number 


returns with 

adjusted 
gross income 


Amount 
dalltea) 


Percent of 

adjusted 

gross income 


Amount 
dollmrw) 


Percent of 
total 


Amount 

dollara) 


Percent of 
total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


60,271,297 


- 


'305,094,979 


- 


166, 540, 616 


- 


38,645,299 


- 


59,838,162 


100.0 


306,616,924 


100.0 


166, 540, 616 


100,0 


38, 645, 299 


100.0 


3,918,975 


6.5 


1,275,411 


.4 


- 


- 


_ 


_ 


2,995,69* 


5.0 


2, 392, 210 


.8 


194,906 


.1 


38,920 


.1 


3,955,202 


6.6 


4,919,509 


1.6 


958, 599 


.6 


190,429 


.5 


3,4^5,332 


5.8 


6, 015, 668 


2.0 


1, 559, 293 


.9 


306,486 


.8 


3, 510, 198 


5.9 


7, 890, 382 


2.6 


2, 368, 658 


1.4 


461, 710 


1.2 


3, 618, 010 


6.0 


9,943,763 


3.2 


3,414,608 


2.1 


668, 214 


1,7 


3,524,8il 


5.9 


11,446,607 


3.7 


4,272,787 


2.6 


846,713 


2.2 


3,468,730 


5.8 


13,005,454 


4.2 


5, 387, 349 


3.2 


1, 077, 613 


2.8 


3,581,471 


6.0 


15, 218, 811 


5.0 


6,640,416 


4.0 


1,335,485 


3.5 


3,490,098 


5.8 


16,582,779 


5.4 


7, 566, 518 


4.5 


1, 524, 973 


3.9 


6, 392, 580 


10.7 


35, 067, 182 


U.4 


16,692,754 


10.0 


3, 371, 068 


8.7 


5,082,962 


8.5 


32,926,528 


10.7 


16,979,928 


10.2 


3,440,244 


8.9 


3, 699, 701 


6.2 


27, 640, 193 


9.0 


15,454,443 


9.3 


3,149,451 


8.1 


2,621,189 


4.4 


22, 202, 269 


7.2 


13,226,703 


7.9 


2,720,390 


7.0 


1, 749, 953 


2.9 


16, 566, 397 


5.4 


10, 392, 122 


6.2 


2,157,614 


5.6 


3,208,968 


5.4 


37, 688, 216 


12.3 


25, 558, 506 


15.3 


5,477,515 


14.2 


707, 192 


1.2 


12,090,813 


3.9 


8,928,194 


5.4 


2,094,829 


5.4 


301, 705 


.5 


6, 704, 170 


2.2 


5, 156, 382 


3.1 


1, 322, 695 


3.4 


422, 663 


.7 


14, 163, 567 


4.6 


11,379,799 


6.8 


3, 540, 277 


9.2 


114, 852 


.2 


7,558,857 


2.5 


6, 229, 790 


3.7 


2, 627, 092 


6.8 


17, 537 


(^) 


2, 089, 977 


.7 


1, 696, 219 


1.0 


854, 300 


2.2 


4,497 


^V 


768,001 


.3 


609, 888 


.4 


328,449 


.8 


4, 810 


(^) 


1,371,895 


.4 


1, 071, 116 


.6 


617,667 


1.6 


722 


(=) 


481,742 


.2 


376, 573 


.2 


225, 399 


.6 


280 


(=) 


606,523 


.2 


425,065 


.3 


267, 766 


.7 


433,135 


- 


^1, 521, 945 


- 


- 


- 


- 


- 


59, 838, 162 


100.0 


306,616,924 


lOO.O 


166, 540, 616 


100.0 


38, 645, 299 


100.0 


3,918,975 


6.5 


1,275,411 


.4 


_ 


_ 


_ 


_ 


6,914,669 


11.6 


3,667,621 


1.2 


194,906 


.1 


33,920 


.1 


10, 869, 871 


18.2 


8, 587, 130 


2.8 


1,153,505 


.7 


229,349 


.6 


14,315,203 


23.9 


14,602,798 


4.8 


2,712,793 


1.6 


535,835 


1.4 


17,325,401 


29.8 


22,493,180 


7.3 


5,081,456 


3.1 


997, 545 


2.6 


21,443,411 


35.8 


32,436,943 


10.6 


8, 496, 064 


5.1 


1,665,759 


4.3 


24,968,252 


41.7 


43,883,550 


14.3 


12,768,851 


7.7 


2,512,472 


6.5 


28,436,982 


47.5 


56,889,004 


18.6 


18,156,200 


10.9 


3, 590, 085 


9.3 


32,018,453 


53.5 


72,107,815 


23.5 


24,796,616 


14.9 


4,925,570 


12.7 


35,508,551 


59.3 


88,690,594 


28.9 


32, 363, 134 


19.4 


6,450,543 


16.7 


41,901,131 


70.0 


123,757,776 


40.4 


49,055,388 


29.5 


9,821,611 


25.4 


46,984,093 


78.5 


156,684,304 


51,1 


66,035,816 


39.7 


13,261,855 


34.3 


50,683,794 


84.7 


184,324,497 


60.1 


81,490,259 


43.9 


16,411,306 


42.5 


53,304,983 


89.1 


206,526,766 


67.4 


94,716,962 


56.9 


19, 131, 696 


49.5 


55,054,936 


92.0 


223,093,163 


72.8 


105, 109, 084 


63.1 


21, 289, 310 


55.1 


58,263,904 


97.4 


260,781,379 


85.1 


130,667,590 


78.5 


26,766,825 


69.3 


58,971,096 


98.6 


272, 872, 192 


89,0 


139, 595, 784 


83.8 


28,861,654 


74.7 


59,272,801 


99.1 


279,576,362 


91.2 


144,752,166 


86.9 


30,184,349 


78.1 


59,695,464 


99.8 


293,739,929 


95,8 


156, 131, 965 


93.8 


33,724,626 


87.3 


59, 810, 316 


100.0 


301,298,786 


98.3 


162, 361, 755 


97.5 


36,351,718 


94.1 


59, 827, 853 


100.0 


303, 388, 763 


98,9 


164,057,974 


93.5 


37,206,018 


96.3 


59, 832, 350 


lOO.O 


304, 156, 764 


99.2 


164,667,862 


93.9 


37,534,467 


97.1 


59, 837, 160 


100.0 


305, 528, 659 


99.6 


165,738,978 


99.5 


38,152,134 


98.7 


59,837,882 


lOC.O 


306,010,401 


99.8 


166,115,551 


99.7 


38,377,533 


99.3 


433, 135 


- 


^1, 521,945 


- 


- 


- 


- 


- 


60,271,297 


- 


'305,094,979 


- 


166, 540, 616 


- 


38,645,299 


- 


59,838,162 


100.0 


306, 616, 924 


100. 


166, 540, 616 


100.0 


38,645,299 


100.0 


280 


(=) 


606, 523 


.2 


425,065 


.3 


267, 766 


.7 


1,002 


(^) 


1, 088, 265 


.4 


801, 638 


.5 


493, 165 


1.3 


5,812 


{') 


2,460,160 


.8 


1,872,754 


1.1 


1,110,832 


2.9 


10,309 


(=) 


3, 228, 161 


1.1 


2,482,642 


1.5 


1,439,281 


3.7 


27,846 


i') 


5, 318, 138 


1.7 


4,178,861 


2.5 


2,293,581 


5.9 


142, 698 


.2 


12, 876, 995 


4.2 


10,408,651 


6.2 


4,920,673 


12.7 


565, 361 


.9 


27, 040, 562 


8.8 


21,788,450 


13.1 


3,460,950 


21.9 


867, 066 


1.4 


33, 744, 732 


11.0 


26,944,832 


16.2 


9,783,645 


25.3 


1, 574, 258 


2.6 


45,835,545 


14.9 


35,873,026 


21.5 


11,878,474 


30.7 


4,783,226 


8.0 


83,523,761 


27.2 


61,431,532 


36.9 


17,355,989 


44.9 


6, 533, 179 


10.9 


100, 090, 158 


32.6 


71, 823, 654 


43.1 


19,513,603 


50.5 


9, 154, 368 


15.3 


122,292,427 


39.9 


85,050,357 


51.1 


22,233,993 


57.5 


12, 854, 069 


21.5 


149,932,620 


48.9 


100, 504, 800 


60.3 


25,383,444 


65.7 


17, 937, 031 


30.0 


182, 859, 148 


59.6 


117,434,728 


70.5 


28,323,688 


74.6 


24, 329, 611 


40.7 


217,926,330 


71.1 


134,177,432 


80.6 


32, 194, 756 


83.3 


27, 819, 709 


46.5 


234,509,109 


76.5 


141, 744, 000 


85.1 


33,719,729 


87.3 


31,401,180 


52.5 


249,727,920 


81.4 


148,384,416 


89.1 


35, 055, 214 


90.7 


34,369,910 


58.3 


262, 733, 374 


85.7 


153,771,765 


92.3 


36, 132, 827 


93.5 


38, 394, 751 


64.2 


274,179,981 


89.4 


158,044,552 


94.9 


36,979,540 


95.7 


42, 012, 761 


70.2 


284,123,744 


92.7 


161,459,160 


96,9 


37, 647, 754 


97.4 


45,522,959 


76.1 


292, 014, 126 


95.2 


163, 827, 818 


98.4 


38,109,464 


98.6 


48,968,291 


81.8 


298,029,794 


97.2 


165,387,111 


99.3 


38,415,950 


99.4 


52,923,493 


88.4 


302,949,303 


98.8 


166, 345, 710 


99.9 


38, 606, 379 


99.9 


55,919,187 


93.5 


305, 341, 513 


99.6 


166,540,616 


100.0 


38,645,299 


100.0 


433, 135 


- 


^1,521,945 


- 


- 


- 


- 


- 


60,271,297 


- 


'305,094,979 


- 


166,540,616 


- 


38,645,299 


- 



ADJUSTED GROSS lUCOSE CLASSES 



Grand total. 



Returns vith adjusted gross income, total. 

Under +600 

+600 under $1, 000 

yl, 000 under ^j1, 500 

^1, 500 under f2, 000 

'^2, 000 under ;),2, 500 

y2, 500 under i3, 000 

^.3, 000 under ^3, 500 

^3, 500 under f^, 000 

^, 000 under ^, 500 

V^, 500 under +5, 000 

:^5, 000 under i6, 000 

^6, 000 under £7^ 000 

+7, 000 under is, 000 

^, 000 under S9, 000 

y9, 000 under $10, 000 

+10, 000 under +15, 000 

+15, 000 under +20, 000 

^20, 000 under ^25,000 

+25, 000 under +50, 000 

+50, 000 under 4^100, 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 with no adjusted gross income. 



CUMULATED FRCM LOWEST ADJUSTED GROSS INCOME CLASS 



Returns with adjusted gross income, total. 

Under +600 

Under +1, 000 

Under ;pl, 500 

Under +2, 000 

Under +2, 500 



Under +3, 000 

Under +3, 500 

Under ^A, 000 

Under v4, 500 

Under +5,000 

Under +6,000 

Under +7, 000 

lAider +8,000 

Under +9, 000 

Under ^10, 000 

Under ^15,000 

Under $20, 000 

Under +25, 000 

Under +50, 000 

Under ^-100, 000 

Under ^150, 000 

Under +200,000 

Under ^500, 000 

Under ^1, 000, 000 

Returns with no adjusted gross income. 

Total returns 



CUMULATED FRCM HIGHEST ADJUSTED GROSS INCOME CLASS 



Returns with adjusted gross income, total. 

+1,000,000 or more 

+500, 000 or more 

^200, 000 or more 

yl50, 000 or more 

+100, 000 or more 



+50,000 or more. 
v25,000 or more. 
+20,000 or more. 

.,,15,000 or more. 
.^10, 000 or more. 

.^9,000 or more.. 
.,8,000 or more. . 
.^7,000 or more. . 
:^, OOO or more. . 
+5,000 or more. . 



yi, 500 or more. 
^y4, 000 or more. 
o3, 500 or more. 
33,000 or more. 
$2,500 or more. 

*2,000 or more. 
$1,500 or more. 
$1,000 or more. 
■i^iOO or more- . - 



Returns with no adjusted cr^ss income. 
Total returns 



'Adjucled gross income less adjusted i^ross deficit. 
^Lesc than 0.05 percent. 
^Adjiicted fross deficit. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



25 



Table 2 . —SOURCES OF INCOME AND LOSS BY RETURNS WITH STANDARD OR ITEMIZED DEDUCTIONS 
(Taxable and nontaxable returns] 



Sources of income 



Number of 
returns 



(Thouaand 
dollars) 



Returns with standard deductions 



Shovfing adjusted gross 
income 



Number of 
returns 



(Thauam>d 
doltara) 



Showing no adjusted gross 
income 



Number of 
returns 



Amount 

(Thousand 
dollars) 



Returns with itemized 
deductions 



Number of 
returns 



(Thousand 
doHara) 



CD 



(2) 



(3) 



(^) 



(5) 



t6) 



(7) 



(8) 



Adjusted gross income and deficit 

Salaries and wages (net) 

Dividends (after exclusions) 

Interest received. 

Business or profession; 

Net profit 

Net loss 

Partnership: 

Net profit 

Net loss 

Sales of capital assets: 

Net gain t 

Net loss 

Sales of property other than capital assets: 

Net gain 

Net loss 

Pensions and annuities: 

Life expectancy method 

3-year method 

Rents and royalties: 

Net income 

Net loss 

Estate and trusts I 

Income 

Loss 

Other sources 

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

^Adjusted gross income less adjusted gross deficit. 

^Adjusted gross deficit. 

^Sample variability is too large to warrant showing separately. However, 

*Not available. 

'Negative "Other sources." 



60,271,297 

52,850,938 
4,682,638 
9,273,694 



6,894,616 
1,715,094 



1,645,707 
302,041 



4,007,011 
900,118 



93,140 
150,212 



728,077 
343,115 



4,113,564 
1,605,427 



381,120 
19,162 



(*) 



305,094,979 

247,370,212 
9,355,766 
4,395,418 



24,322,663 
2,891,510 



10,220,410 
656,938 



6,796,602 
522,115 



36,657 
204,350 



883,362 
577,699 



4,008,037 
772,946 



637, 398 
25,850 



1,514,464 



32,859,730 
1,833,706 
3,922,230 



4,365,484 
820,437 



781,421 
93,669 



1,825,514 
235,861 



52,773 
64,294 



338,001 
178,543 



1,878,555 
566,577 



143, 320 
6,916 



139,204,338 

118,192,556 
1,513,528 
1,587,881 



11,288,401 
804,290 



3,091,815 
75,546 



1,684,292 
U9,300 



34,428 
37,348 



350,113 
267,450 



1,483,479 
210,207 



165,483 
3,683 



105,669 
35,426 
69,339 



16,437 
333,561 



7,784 
44,161 



86,397 
25,017 



2,477 
17,316 



^1,521,945 

248,232 
39,886 
36,629 



76,409 
1,187,917 



23,651 
198,134 



129,739 
18,055 



2,861 
93,005 



(') 



2,424 



C^) 



2,717 



51,621 
42,883 



(') 



(') 



65,015 
70,101 



2,975 
(') 

'580,453 



19,685,539 
2,813,506 
5,282,125 



2,512,695 
556,096 



356, 502 
164,211 



2,095,100 
589,240 



42,885 
68,602 



387,652 
164,033 



2,183,338 
995,967 



235,065 
U,033 



(') 



167,412,586 

128,929,424 
7,802,352 

2,770,908 



12,957,853 
399,303 



7,104,944 
333,258 



4,982,571 
354,260 



49,368 
73,997 



530,532 
309,359 



2,459,543 
492,638 



468,935 
18,883 



1,259,136 



the grand total includes data deleted for this reason. 



26 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



-SOURCES OF INCOME AND LOSS AND TOTAL ITEMIZED DEDUCTIONS, BY ADJUSTED GROSS INCOME CLASSES 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



All returns 



Number of 
returns 



Adjusted 
gross inccme 

dotUrm) 



Salaries and 

wages (net) 

(Thixjaand 

dolUra) 



Dividends 

t after 

exclusions ) 

(Thousand 
dollora) 



Interest 
received 

(Thouaand 
dollara) 



Business or profession 



Net profit 

(Thouaand 
doltara) 



Net loss 
(Thouaand 
dollara) 



Partnership 



Sales of capital assets 



Net profit 

(Thouaand 
dollara) 



Net loss 
(Thouaand 
dollara) 



Net gain 

(Thouaand 
dollara) 



Net loss 

(Thouaand 
dollara) 



(1) 



(2) 



(3) 



ii) 



(5) 



(6) 



(7) 



(9) 



110) 



60, 271, 297 



'305, 094, 979 



247, 370, 212 



, 355, 766 



4,395,418 



24, 322, 663 



2, 891, 510 



656, 938 



6,796,602 



No adjusted gross income. 



Under $600 

i600 under $1,000... 
ill, 000 under Jl,500. 
111,500 under 12,000. 
$2,000 under $2,500. 



:i2, 500 under 
;i3,000 \inder 
; 13, 500 under 
:;4,000 under 
:;4, 500 under 

:;5,000 under 

:;6,000 under 

;7, 000 under 

;;8,000 under 

; 19, 000 under 

! 110,000 under 
; 115, 000 under 
1120,000 under 
1125,000 under 
: 150, 000 under 



i .3, 000. 
113,500. 

., 000. 

,500. 

,000. 



I, 000. . 
', 000. . 
1, 000. . 
,000.. 
$10, 000. 



1 115, 000. . 

; 120, 000. . 

1 125, 000. . 
1 150, 000. . 
1 1100, 000. 



! 1100,000 under *150,000. .. 
I il50, 000 under S200, 000. . . 
i 1200, 000 under S500, COO. . . 
i 1500, 000 under $1,000,000. 
ill, 000, 000 or more 



Returns under $5, 000 

Returns A5,000 under $10,000. 
Returns $10, 000 or more 



433, U5 

3,918,975 
2,995,694 
3,955,202 
3,445,332 
3, 510, 198 

3, 618, 010 
3, 524, 841 
3,468,730 
3,581,471 
3,490,098 

6, 392, 580 
5, 082, 962 
3,699,701 

2, 621, 189 
1,749,953 

3, 208, 968 
707, 192 
301, 705 
422, 663 
114, 852 

17, 537 

4,497 

4,310 

722 

280 



■^1,521,945 

1,275,411 
2, 392, 210 
4,919,509 

6, 015, 668 

7, 890, 382 

9,943,763 
11,446,607 
U, 005, 454 
15,218,811 
16,582,779 

35,067,182 
32,926,528 
27, 640, 193 
22,202,269 
16, 566, 397 

37, 688, 216 
12, 090, 813 

6, 704, 170 
14, 163, 567 

7, 558, 857 

2,089,977 
768,001 

1,371,895 
481, 742 
606,523 



248,232 

1, 116, 099 
1, 822, 914 

3, 752, 570 

4, 641, 608 
6, 319, 678 

8, 250, 462 
9,761,467 
11, 34.4, 529 
13, 578, 506 
14, 831, 204 

31, 903, 745 
30, 148, 321 
25, 084, 338 
19,937,813 
14, 603, 831 

30, 361, 294 
7, 232, 382 
3, 251, 085 
5,715,734 
2, 498, 934 

545, 850 

168, 218 

206, 774 

31, 276 

13,348 



39,886 

14,069 
42,419 
84,247 
111, 271 
117, 949 

140, 801 
126, 131 
120, 600 
129,634 
111,841 

244,117 
257, 057 
243,747 
231, 530 
211, 330 

930, 658 

732, 321 

550, 974 

1, 637, 581 

1, 414, CkM 

597, 142 
254, 810 
512, 415 
192, 292 

306, 900 



36,629 

33, 960 
71,090 
147, 531 
166,423 
168, 757 

172, 865 
136,461 
134,900 
128, 762 
139, 852 

280, 402 
261,433 
249,236 
201, 212 

173, U8 

559, 710 
305, 354 
187, 626 
446,228 
244, 736 

69, 057 
23,721 
37,474 
10, 740 
8,141 



76,409 

148, 239 
309, 566 
574, 191 
688, 078 
793, 364 

877, 503 
935,086 
941, 164 
910,422 
990, 901 

1, 687, 931 
1, 383, 536 

1, 229, 214 
1, 083, 613 

916,077 

3, 176, 156 

2, 021, 286 
1, 359, 051 
2,969,785 
1,061,011 

129, 750 

26, 721 

25,390 

4,627 

3,592 



1,187,917 

93, 743 
56, 238 
83, 614 
88, 778 
81, 356 

101, 079 
89,569 
85, 936 
87,217 
74,448 

1X7, (y.2 
99, 942 
65, 526 
58,422 
32,858 

109,895 
55, 995 
35, 390 
96, 870 
93, 275 

33, 620 
12, 919 
27,905 
9,593 
12, 362 



23,651 

21,082 
32,155 
62,187 
39, 370 
116, 843 

136, 719 
161, 181 
178, 881 
216, 300 
243, 318 

477,440 
427,512 
394, 895 
386, 524 
318,794 

1, 406, 443 

995,468 

784, 781 

1, 907, 795 

1, 269, 380 

298, 208 
94,436 

136,930 
25, 566 

14, 551 



198, 134 

46,904 
5,458 
7,132 
7,123 
8,164 

10, 868 

18, 203 
11,812 

8,914 
7,735 

15,339 
14, 583 
14,420 
8,028 
17, 622 

36. 575 
30, 010 
13,821 

58. 576 
46, 375 

19, 189 
12,331 
23,277 

7,629 
8,716 



129,739 

63, 818 
41, 035 
83,071 
92, 549 
107,490 

116,873 
113,542 
106,404 
115,301 
107, 789 

205, 536 
218, 014 
180, 492 
193,215 
174, 743 

692,134 
450, 052 
331,680 
922,606 
804,058 

396,129 
193, 562 
460,346 
222, 300 
274,124 



18, 055 

10,485 
8,922 
13,697 
13,359 

16, 788 

17, 183 
19,874 
22, 396 
24,094 
18,139 

40, 985 
35, 966 
29,051 
26,641 
22,006 

69, 335 
36,415 
21,909 
39, 947 
13,700 

2,141 

487 

451 

58 

31 



35, 941, 686 
19, 546, 335 
4, 783, 226 



^87,158,649 
134,402,569 
83, 523, 761 



75, 667, 269 
121, 678, 048 
50, 024, 895 



1,036,848 
1, 187, 781 
7,129,137 



1, 337, 230 
1,165,401 
1,892,787 



7, 244, 923 
6, 300, 371 
10, 777, 369 



2, 029, 895 
373, 790 
487, 825 



1, 281, 687 

2, 005, 165 
5,933,558 



330, 447 
69, 992 
255,499 



1, 077, 511 

972,000 

4, 746, 991 



182, 992 
154,649 
184,474 



All returns — Continued 



Sales of property other 
than capital assets 



Adjusted gross income classes 



Net gain 



(Thouaand 
dollara) 



(Thouamtd 
doltara) 



Pensions and 
annuities 



Life 

expectancy 

method 

(TItouamnd 

dollara) 



3-year 
method 

(Thouaand 
dollara) 



Rents and royalties 



(Thouaand 
dollara) 



(Tttouaartd 
dollara) 



Estates and trusts 



(Thouaand 
dollara) 



(Ttiouaand 
dollara) 



Other 
sources 



dollara) 



Returns with itemized deductions 



Number of 
returns 



Adjusted 
gross income 



(Thouaand 
dollara) 



Total 

itemized 

deductions 

(Thouaand 
dollara) 



(12) 



(13) 



(14) 



(15) 



(17) 



(21) 



(22) 



(23) 



86, 657 



883, 352 



577, 699 



4, 003, 037 



772,946 



22, 510, 245 



167,412,585 



32,017,337 



No adjusted gross income. 



Under $600 

i500 under $1, 000. . . 
SI, 000 under fil,500. 
11,500 under $2,000. 
$2,000 under $2,500. 




115,000 under 
116,000 under 
! 17, 000 under 
li8,000 under 
119,000 under 

! 110, 000 under 
1 .15, 000 under 
!i20, 000 under 
i 125, 000 under 
(150,000 under 



1 15, 000. . 
1 17, 000. . 
118,000.. 
; 19, 000. . 
1110,000. 



(115,000.. 
1120,000.. 
1125,000.. 
1 ,50, 000. . 
$100, 000. 



1 1100, 000 under |150, 000 

i 1150, 000 under S200, 000 

i 1200, 000 under S500, 000 

1 1500, 000 under $1, 000, 000. 
111,000,000 or more 



2,851 

672 
2,293 
2,674 
2,851 

2,560 
3,722 
1,966 
3,949 
1,863 

5,235 
3,801 
6,559 
3,763 
2,848 

11,494 
5,550 
4,017 
9,509 
5,862 

835 
381 
354 
257 
14 



93,005 

4,371 
2,986 
3,112 
5,378 
3,864 

2,913 
5,623 
3,550 
3,212 
3,524 

6,912 
7,401 
6,748 
2,109 
5,571 

15,392 
7,628 
2,705 
8,133 
6,574 

861 
478 
868 
272 
60 



2,717 

5,137 
11,540 
52,215 
67,845 
82,688 

78, 626 
57,774 
52, 228 
45, 659 
40, 353 

64,790 
48,718 
41, 389 
31, 425 

19, 032 

58, 352 
28, 239 

20, 259 
35, 016 
18,501 

5,725 

2,221 

2,360 

296 

256 



i.') 

2,185 

7,024 

21,405 

38, 379 

57, 214 

50, 325 
47, 010 
52, 896 
38,649 
29,614 

55, 778 
35, 746 
23,444 
16, 063 
14, 258 

32,229 
14,304 
5,904 
11, 462 

7,833 

2,901 
660 
756 
111 
109 



65,015 

45, 707 
99, 574 
176, 005 
168,423 
168,207 

154, 865 
159, 038 
123, 773 
114, 315 
124,950 

235,735 
205, 302 
218, 872 
142, 567 
147, 265 

453, 237 
277, 233 
167, 395 
401, 189 
224, 360 

61, 814 
21,468 
29, 916 
8,515 
7,796 



70, 101 

16,617 
9,922 
18,025 
24,043 
21, 398 

23,806 
24,725 
25, 420 
32, 375 
32, 263 

63, 777 
57,179 
46, 051 
42, 520 
27,893 

81, 422 
31, 199 
20,838 
47,095 
25,302 

11,266 
4,057 
9,344 
3,704 
2,504 



2,975 

1,494 
5,393 
12, 855 
12, 565 
9,037 

17, 039 
11, 710 
13, 261 
13,909 
9,566 

21, 257 
25,150 
29,993 
30,950 
19, 861 

78, 595 
52,012 
38,313 
110,043 
67, 921 

16, 558 
8,450 

15,495 
5,330 
4,454 



(^) 



3,284 
1,357 
1,954 
3,202 
1,703 

1,925 
347 

1,004 

216 

5 



'580,453 

■'4, 452 

31, 392 
65, 850 
75, 470 
77, 883 

90,623 
92,479 
79,341 
79,115 
87,865 

130, 682 
127, 343 
99, 810 
84,490 
L 71,606 

243, 816 
139, 217 
99, 702 
250, 342 
129,096 

34,911 

3,972 

5,534 

904 

■'3,084 



32, 633 
190, 202 
442,503 
612, 359 
783, 035 

979, 643 
1, 102, 404 

1, 219, 195 
1,407,951 
1,497,889 

3, 288, 072 

2, 851, 782 
2, 156, 377 
1, 541, 470 
1, 051, 012 

2,046,367 
535, 308 
247, 555 
375, 332 
110,742 

17, 190 

4,453 

4,764 

718 

279 



12,159 
158,064 
566,445 

1, 072, 501 
1,756,012 

2, 702, 285 

3, 584, 195 

4, 570, 216 
5,983,978 
7,118,754 

18, 073, 389 
18, 559, 081 
15, 119, 133 
13,060,555 
9,945,093 

24, 197, 596 
9, 174, 353 
5,507,483 

12, 686, 607 
7, 301, 731 

2, 048, 701 
750,426 

1, 359, 440 
479,032 
605, 304 



22,353 
85,813 
235,059 
383,667 
541,802 

734,353 

921,040 

1,092,184 

1,348,450 

1,535,934 

3,732,818 
3,665,243 
3,050,833 
2,411,960 
1,811,825 

4,191,131 
1,456,299 
822,070 
1,784,0X 
1,071,342 

359,720 
149,254 
293,344 
104,455 
211,844 



Returns under $5,000 

Returns i5,000 under $10,000. 
Returns $10,000 or more 



26,077 
22,207 
38, 373 



132, 638 
28,741 
42,971 



505, 782 
205,355 
171,225 



356, 091 
145, 289 
76, 319 



1,405,372 

949, 742 

1,652,923 



298, 695 
237, 520 
236,731 



110,915 
127,211 
399, 272 



5,612 
5,240 
14, 993 



96, 123 

513,931 
904,410 



8, 267, 314 
lu, 393, 713 
3, 343, 718 



27, 534, 610 
75,757,301 
54, 120, 675 



6,900,665 
14,672,679 
10,443,993 



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

'Adjusted gross income less adjusted gross deficit. 

''Adjusted gross deficit. 

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

^Negative "Other sources. " 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



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31 



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32 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



t^ OT a> o •- 



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INDIVIDUAL INCOME TAX RETURNS FOR 1959 



33 



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a § § §§ 



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o o 

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t. ^ ^ (h [h 

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Tl Tl T^ 13 TS 

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3 «*-te-<e-*?^ ^*»«9--*! 



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34 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



J (Q fy c 



S ! 

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HI 



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II 



S 9 



Si S) 






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CO * O -t O 



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O n (M O vD 
to lO \0 o\ o 

C- if\ vD -.t r-H 



M <M O rH r 
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I CO Cr o- 
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O -^^ f^ f" 



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I 0\ ^ --J 

a<' o^ o 

CO O] t> 



i-i m m o :J- 
\0 CM [> u-v r*S 
oj ry n oi -ja 



1-1 \D O vO O 
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rH *0 r- vO CO 
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CM "O n o lA 

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J to o\ ^ r 

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O^vOCMtOri Ajr-CDO[> 



OnCMlAtO OvC^OCOO^ 

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r-lr-lrS(-lrH -DlA>}lAn 



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m -^t CM -o CO 

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ace 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



35 



§ ;1 

III 



vo to in 
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4 rH rH rH CJ 



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333; 



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CM {^ (^ lA m 
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36 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 













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INDIVIDUAL INCOME TAX RETURNS FOR 1959 



39 



Table 5 . —FORM 1040A RETURNS— INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross income classes 



Adjusted gross income classes 



Grand total 

Taxable returns, total 

$600 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

Nontaxable returns, total.... 

Under $600 

$600 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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

Returns under $5, 000, 

Returns $5,000 under $10,000, 



Number of 

returns 



Adjusted 
gross income 



(Thaiasnd 
dollMra) 



13,119,991 



873,044 
2,412,121 
2,394,787 
2,245,113 
2,123,106 

1,275,397 
825,375 
489,358 
309,015 
172,675 



5,181,595 



2,453,123 

610,031 
993,050 
583,696 
366,685 
129,007 

40,669 

5,334 



15,183,763 
3,117,823 



(Thousand 
dollars^ 



54,010,227 



47,824,292 



725,612 
3,535,890 
5,992,858 
7,853,482 
9,523,469 

6,968,116 
5,323,860 
3,652,482 

2,615,021 
1,633,502 



6,185,935 



770,189 

451,002 

1,437,555 

1,447,383 

1,256,023 

571,125 

217,967 



33,564,588 
20,445,639 



Salaries 
and wages 



(Thouaand 
dottara) 



53,946,914 



47,772,724 



724,092 
3,531,831 
5,987,144 
7,845,369 
9,512,423 

6,960,727 
5,318,032 
3,648,466 
2,612,7(K- 
1,631,936 



6,174,190 



766,631 

449,095 

1,434,387 

1,446,143 

1,254,746 

570,675 

217,885 



33,522,536 
20,424,378 



Other income 



Number of 
returns 



779,372 



31,002 
73,337 
88,004 
130,340 
159,008 

106,005 
81,004 
53,003 
34,668 
23,001 



136,006 



52,336 
23,668 
32,001 
10,334 
12,667 
3,667 



(M 



616,364 
299,014 



(Thouaand 
dotlara) 



15) 



63,313 



51,568 



1,520 
4,059 
5,714 
3,113 
11,046 

7,389 
5,828 
4,016 
2,317 
1,566 



11,745 



3,558 
1,907 
3,168 
1,240 
1,277 
450 



(M 



42,052 
21,261 



Tax withheld 



Number of 
returns 



Total amount 



(Thmjaand 
dollars) 



Returns with excess 
social security tax 



Number of 
returns 



Amount of 
excess 

(Thcuaaitd 
dollars) 



Exemptions 



(Ttiouaand 
dotlara) 



(6) 



17,129,656 



523,826 
1,650,283 
2,451,722 
2,914,145 
3,453,373 

2,405,720 

1,710,886 

1,034,052 

636,432 

349,217 



:,483,022 



1,739,687 
768,638 
1,988,699 
1,756,488 
1,364,868 
605,830 

223,411 
31,001 
(1) 



19,217,559 
6,395,119 



Number of 

returns with 

no taxable 

income 



5,181,595 



5,181,595 



2,453,123 
610,031 
993,050 
583,696 
366,685 
129,007 

40,669 
4,667 
(M 



5,135,592 
46,003 



Tax due at time of filing 



Number of 
returns 



(Thousand 
dollar a) 



Taxable income 



Number of 
returns 



(8) 



13,119,991 



13,119,991 



873,044 
2,412,121 
2,394,787 
2,245,113 
2,123,106 

1,275,397 
825,375 
489,358 
309,015 
172, 675 



10,048,171 
3,071,820 



( Thousand 
dollars) 



(9) 



25,912,286 



25,912,286 



129,178 
1,531,672 
2,942,071 
4,153,138 
5,116,837 

3,866,146 
3,081,423 
2,253,489 
1,717,322 
1,121,010 



13,872,896 
12,039,390 



Overpayment (refund) 



Number of 
returns 



(Thousand 
dollars) 



Taxable returns, total. 



$600 under $1,000. 
$1,000 under $2,000. 
$2,000 under $3,000. 
$3,000 under $4,000. 



$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. 



Nontaxable returns, total. 



Under $600 

$600 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 $6,000.. 
$6,000 under $7,000.. 
$7,000 under $8,000.. 
$8,000 under $9,000.. 
$9,000 under $10,000. 



25 Returns under $5,000 

26 Returns $5,000 under $10,000. 



(12) 



(13) 



(W) 



(15) 



(16) 



5,279,994 



6,008,057 



5,029 



4,512,559 



12,986,983 



5,748,316 



231,344 



5,002 



4,512,559 



163,007 



25,941 
306,318 
587,712 
841,462 
$4^000 under $5^000 1,044,615 



789,490 
630,945 
463,475 
356,051 
233,985 



844,042 
2,360,452 
2,366,452 
2,228,445 
2,118,772 

1,273,397 
824,708 
489,358 
308,682 
172,675 



79,910 

397,703 

675,359 

911,194 

1,114,281 

836,082 
663,022 
477,950 
359,546 
233,269 



12,667 

81,004 
60,670 
39,002 
22,334 
13, 3X 



(M 



27 

903 

1,363 

1,273 

956 

420 



4,619,566 



259,741 



(M 



(M 



2,806,048 
2,473,946 



2,389,453 
531,027 
803,374 
452,689 
294,681 
107,339 

36,002 
4,334 



79,177 
31,320 
64,329 
39,417 
29,214 
11,284 

3,936 

712 



14,496,726 
3,109,823 



3,433,188 
2,574,869 



15,666 
218,344 



59,003 

444,689 

588,363 

1,026,718 

1,000,383 

536,360 
349,351 
235,345 
171,342 
101,005 



1,061 
12,402 
16,590 
25,614 
34,029 

23,452 
17,966 
13,129 
10,787 
7,977 



88 3,119,156 

4,941 1,393,403 



89,696 

73,311 



(17) 



(18) 



13,129,656 



8,518,424 



631,329 



812,041 
1,941,430 
1,777,422 
1,205,393 
1,113,722 

732,370 
473, 690 
253,346 
137,340 
71,670 



55,030 
103,787 
104,237 

95,346 
103,695 

70,044 
50,Oi3 
27,604 
14,282 
7,261 



4,611,232 



259,741 



2,388,119 

530,360 
800,373 
451,023 
293,682 
106,672 

36,002 
4,334 



79,177 
31,320 
64,329 
39,417 
29,214 
11,284 

3,936 
712 



11,420,237 
1,709,419 



716,836 
174,234 



14 
15 
16 
17 
IS 
19 

20 
21 
22 
23 
24 

25 
26 



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

^Sample variability is too large to warrant showijig separately. However, the grand total includes data deleted for this reason. 



40 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



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INDIVIDUAL INCOME TAX RETURNS FOR 1959 



41 











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44 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 9 . —RETURNS WITH INCOME TAX— ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, AVERAGE TAX, AND EFFECTIVE TAX RATE, 

GROSS INCOME CLASSES AND TYPES OF INCOME TAX 



BY ADJUSTED 



Adjusted gross income classes 



Number of 
returns with 

income tax 
after credits 



Adjusted 
gross inccfoe 



(Tbouaand 
dollars) 



Taxab3 e 
income 



(Thousand 
dollars) 



Income tax 
after credits 



(Thouaand 
dollars) 



Average 
income tax 



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



(1). 



U) 



O) 



U) 



(5) 



ALL TAXABLE RETUBJIS 
Total 

$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 $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 

RHTJHNS WITH NORMAL TAX AND SURTAX 
Total 

$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 $20,00a 

$20,000 under $25,000. 

$25,000 under $50,000. 

$50,000 under $100,000. 

$100,000 under $150,00a 

$150,000 under $200,000. 

$200,000 under $500,000 

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

$1,000,000 or more 

RETURNS WITH ALTERNATIVE TAX 
Total. 

Under $15,00a 

$15,000 under $20,000. 

$20,000 under $25,00a 

$25,000 under $50,000 

$50,000 under $100,00a 

$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 under $10,000 

Returns $10,C0O or more 



47,496,913 



287,775,346 



166,385,053 



33,645,299 



1,341,398 
2,129,771 
2,093,777 
2,494,170 

2,766,760 
2,876,359 
3,062,895 
3,324,058 
3,325,929 

6,216,537 
5,036,281 
3,688,764 
2,616,468 
1,747,657 

3,203,834 
706,164 
301,431 
422,251 
114,711 

17,465 

4,475 

4,776 

717 

265 



1,116,472 
2,674,096 
3,647,621 
5,603,123 

7,626,054 
9,353,232 
11,481,953 
14,123,691 
15,308,246 

34,117,177 
32,627,712 
27,559,833 
22,162,993 
16,544,491 

37,628,019 
12,073,580 

6,698,056 
14,143,923 

7,549,453 

2,080,621 
764,285 

1,361,923 
478,154 
545,633 



194,536 

955,378 

1,542,106 

2,337,578 

3,376,072 
4,252,413 
5,372,337 
6,631,896 
7,560,493 

16,684,611 
16,979,238 
15,454,065 
13,226,703 
10,389,591 

25,557,238 
8,927,311 
5,155,939 

11,379,799 
6,229,490 

1,695,238 
609,591 

1,070,737 
376,573 
425,065 



38,920 
190,429 
306,486 
461,710 

668,214 

346,713 

1,077,613 

1,335,485 

1,524,973 

3,371,068 
3,440,244 
3,149,451 
2,720,390 
2,157,6U 

5,477,515 
2,094,829 
1,322,695 
3,540,277 
2,627,092 

854,300 
328,449 
617,667 
225,399 
267,766 



29 

89 

1A6 

185 

242 
294 
352 
402 
459 

542 

683 

354 

1,040 

1,235 

1,710 
2,966 
4,388 
3,384 
22,902 

48,915 
73, 396 
129,327 

314,364 
1,010,438 



47,386,617 



158,726,306 



35,102,010 



1,341,398 
2,129,771 
2,093,777 
2,494,170 

2,766,760 
2,876,359 
3,062,395 
3,324,053 
3,325,929 

6,216,537 
5,036,281 
3,688,764 
2,616,468 

1,747,657 

3,203,834 

706,130 

299,200 

393,762 

55,142 

5,670 

1,007 

909 



1,116,472 
2,674,096 
3,647,621 
5,603,123 

7,626,054 

9,353,232 

11,481,953 

14,123,691 

15,803,246 

34,117,177 
32,627,712 
27,559,833 
22,162,993 
16,544,491 

37,628,019 
12,072,907 

6,646,803 
12,968,035 

3,527,937 

670,406 

171, 347 

253,718 

61,730 

98,261 



194,536 

955,378 

1,542,106 

2,337,578 

3,376,072 
4,252,413 
5,372,837 
6,631,396 
7,560,493 

16,634,611 
16,979,238 
15,454,065 
13,226,703 
10,389,591 

25,557,238 
8,927,193 
5,111,402 

10,363,655 
2,360,253 

527,187 
128,446 
180,406 
43,293 
69,661 



38,920 
190,429 
306,486 
461,710 

668,214 

346,713 

1,077,613 

1,335,485 

1,524,973 

3,371,068 
3,440,244 
3,149,451 
2,720,390 
2,157,614 

5,477,515 
2,094,620 
1,307,414 
3,160,871 
1,204,812 

278,182 
75,898 

121,815 
34,036 
57,537 



29 

89 

146 

135 

242 
294 
352 
402 
459 

542 

633 

854 

1,040 

1,235 

1,710 
2,966 
4,370 
8,027 
21,849 

49,062 
75,370 
134,010 
369,957 
1,224,191 



UO, 296 



9,229,489 



3,543,289 



(') 

2,231 
28,489 
59,569 

11,795 

3,468 

3,867 

625 

213 



51,253 
1,180,393 
4,021,516 

1,410,215 
592,938 

1,108,205 
416,424 
447,372 



(') 

44,537 
1,016,144 
3,369,237 

1,168,051 
431,145 
890,331 
333,280 
355,404 



(^) 

15,281 

379,406 

1,422,230 

576,118 
252,551 
495,352 
191,363 
210,229 



(M 
6,849 
13,318 
23,376 

48,844 

72,323 

128,227 

306,181 

964,353 



23,415,117 
19,305,707 
4,776,089 



71,434,488 
133,012,206 
33,328,652 



32,223,3d4 
72,734,208 
61,427,431 



6,450,543 
14,333,767 
17,355,939 



275 

769 

3,634 



(6) 



23.2 



20.0 
19.9 
19.9 
19.8 

19.3 
19.9 
20.1 
20.1 
20.2 

20.2 
20.3 
20.4 
20.6 
20.8 

21.4 
23.5 
25.7 
31.1 
42.2 

50.4 
53.9 
57.7 
59.9 
63.0 



22.1 



20.0 
19,9 
19.9 
19.3 

19.8 
19.9 
20.1 
20.1 
20.2 

20.2 
20.3 
20.4 
20.6 
20.8 

21.4 
23.5 
25.6 
30.5 
42.1 

52.8 
59.1 
67.5 

78.6 
82.6 



34.3 
37.3 
42.2 

49.3 
52.5 
55.7 
57.4 
59.2 



20.0 
20.4 
28.3 



See text for "Description of Saiaple" and "Explanation of Classifications and Terms." 

^Sample variability is too large to warrant showing ceparntely. However, the grand total includes data deleted for this reason. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



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C^ rH D- CM r 



->r C-- O CT* CM 
c^ (M (M ^ m 
iH xO CM P^ \0 



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in e^ c^ ^ £> 
in r^ n to fH 
CO m c\ >c -ij 

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<M lO <n o to 



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t> i-t 0^ •-< ->! 



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P- ^O ■«J CM r^ CO 

to to >r cjv >o m 



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t^ ^■ to 



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m ^ CM i-t rH 





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to CM 1-4 (^ P- 






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vj to CM »0 O 

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> > > > > 

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o o o o o 

c c; c c c 



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o o c:) o o o 

8Q Q O O O 
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■-J CM ^ ^0 CD O 
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o o o c 



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o o o o o 

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o o o o o 

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fH rH --I (-1 CM 

■«*-«o *>■«■<* 
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I4 h ( 



46 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



II 














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5 <U 

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CO Fh 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



47 



Table 11.— NUMBER OF RETURNS WITH TAXABLE INCOME, BY ADJUSTED GROSS INCOME CLASSES AND BY TAXABLE INCOME CLASSES FOR APPLICABLE TAX RATES 

PART I.— JOINT RETOHNS AJiD RETURNS OF SURVIVING SPOUSE 





Adjusted gross income classes 


Number of 

returns 
with tax- 
able income 


Taxable income classes 






Not over 
$4,000 


Over 

$4,000 

not over 

$8,000 


Over 

$8,000 

not over 

$12,000 


Over 
$12,000 
not over 
$15,000 


Over 
.$16,000 
not over 
$20,000 


Over 
$20,000 
not over 
$24,000 


Over 
$24,000 
not over 

$28,000 


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 






Grand total 

Taxable returns, total 

$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 $50,000 

$50,000 under $100,000 

$100,000 under $150,000... 
$150,000 under $200,000. . . 
$200,000 under $500, OX. . . 
$500,000 under $1,000,000. 
$1,000,000 or iDore 

Nontaxable returns, total... 


(1) 


(2) 


(3) 


14) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 




1 


30,621,270 


19,685,929 


8,136,086 


1,599,115 


479,013 


228,447 


134,151 


85,963 


60,887 


40,770 


33,038 


26,303 


35,614 


1 


2 


30,538,413 


19,603,155 


3,136,052 


1,599,082 


479,012 


228,447 


134,151 


86,963 


60,887 


40,770 


33,088 


26,303 


35,611 


2 


3 
i. 
5 
6 

7 
8 
9 
10 
11 

12 
13 

14 
15 
16 

17 
18 
19 
20 
21 

22 
23 
24 
25 
26 


(M 

98,016 
328,095 
710,048 

1,030,910 
1,321,500 
1,635,250 
2,038,894 
2,287,682 

4,834,381 
4,346,741 
3,336,550 
2,437,196 
1,637,125 

3,014,654 
645,926 
273,061 
384,013 
103,173 

15,237 

3,874 

3,989 

530 

180 


(M 
98,016 
328,095 
710,048 

1,030,910 
1,321,500 
1,635,250 
2,038,894 
2,287,682 

4,748,647 

3,308,158 

1,482,637 

458,805 

111,062 

41,004 
1,205 

1 846 

52 

(M 

2 


135,734 
1,038,583 
1,853,913 
1,978,391 
1,526,053 

1,585,556 

15,243 

/ 1,534 

\ 959 

59 

(M 

7 
1 


1,359,100 

230,680 

7,752 

1,441 

67 

36 

1 


28,994 

359,459 

73,512 

6,317 

170 

48 
2 


30,329 

161,590 

36,315 

182 

(M 

3 
2 
1 


28,330 

105,515 
285 

(') 

6 


86,402 

542 

(') 

3 
1 


_ 

59,948 
914 

(M 

1 
2 


33,682 

2,059 

(') 

3 
3 


28,576 

4,477 

(') 

7 
3 


16,001 
10,257 

36 

4 
5 


2,854 
32,647 

91 
9 
10 


3 
4 
5 
6 

7 
8 
9 
10 
11 

12 
13 
14 
15 
16 

17 
13 
19 
20 
21 

22 
23 
24 
25 
25 


27 


82,357 


82,774 


(M 


(') 


1 




- 




- 


- 


- 


- 


(M 


27 




Adjusted gross income classes 


Taxable income classes — Continued 






Over 
$52,000 
not over 
$64,000 


Over 
$64,000 
not over 
$76,000 


Over 
$76,000 
not over 
$88,000 


Over 
$88,000 
not over 
$100,000 


Over 
$100,000 
not over 
$120,000 


Over 
$120,000 
not over 
$140,000 


Over 
$140,000 
not over 
$160,000 


Over 
$160,000 
not over 
$130,000 


Over 
$180,000 
not over 
$200,000 


Over 
$200,000 
not over 
$300,000 


Over 
$300,000 
not over 
$400,000 


Over 
$400,000 






Grand total 

Taxable returns, total 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 




1 


29,472 


16,114 


8,581 


5,853 


5,348 


3,117 


1,575 


1,063 


744 


1,690 


553 


778 


1 


2 


29,470 


16,114 


8,581 


5,853 


5,346 


3,113 


1,574 


1,068 


742 


1,690 


553 


778 


2 




- 

29,024 

409 

28 

9 


15,088 

971 
40 
14 

1 


6,206 

2,269 

75 

30 

1 


1,149 

4,513 

161 

30 


4,743 

530 

72 

1 


1,899 

1,033 

179 

2 


- 

79 
1,214 

281 


622 

444 
2 


119 
621 

2 


- 
- 

1,675 
15 


491 

71 
1 


115 
484 
179 




4 
5 
6 

7 
8 
9 
10 

11 

12 
13 
14 
15 
16 

17 
18 
19 
20 
21 

22 
23 
24 
25 
26 


$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 uncer $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 

Nontaxable returns, total... 


4 
5 
6 

7 
8 
9 
10 
11 

12 
13 
14 
15 
16 

17 
18 
19 
20 
21 

22 
23 
24 
25 
25 


27 


(M 


- 


- 


- 


(') 


(M 


1 


- 


(M 


- 


- 


- 


27 



Footnote at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms, 



48 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 11.— NUMBER OF RETURNS WITH TAXABLE INCOME, BY ADJUSTED GROSS INCOME CLASSES AND BY TAXABLE INCOME CLASSES FOR APPLICABLE TAX RATES- 
PART II SEPARATE RETURNS OF HUSBAimS AND WIVES AND OF SINGLE PERSONS NOT HEAD OF HOUSEHOLD OR SURVIVING SPOUSE 





Adjusted gross income classes 


Number of 

returns 
with tax- 
able income 


Taxable income classes 






Hot over 
$2,000 


Over 
$2,000 
not over 
$4,000 


Over 

$4,000 

not over 

$6,000 


Over 

$5,000 

not over 

$8,000 


Over 

$3,000 

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 

$26,000 






Grand total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 




1 


16,252,201 


9,557,497 


4,760,165 


1,358,093 


303,037 


95,381 


47,255 


29,101 


19,580 


14,702 


9,306 


8,274 


9,666 


1 


2 


Taxable returns , total 


16,088,101 


9,393,837 


4,760,131 


1,368,093 


302,704 


95,381 


47,198 


29,101 


19,580 


14,702 


9,306 


3,274 


9,666 


2 


3 
4 
5 
6 

7 

8 

9 

10 

11 

12 
13 
14 
15 
16 

17 
18 
19 
20 
21 

22 
23 
24 
25 


1,333,398 
2,018,346 
1,744,959 
1,739,511 

1,687,537 
1,487,349 
1,351,152 
1,183,948 
940,934 

1,173,015 
596,490 
303,373 
152,361 
94,338 

161,259 
50,729 
23,821 
32,029 
10,125 

2,023 
519 
581 
122 
81 


1,333,398 
2,018,346 
1,744,959 
1,739,511 

1,507,356 

556,549 

247,610 

126,695 

55,391 

40,858 
8,450 
2,415 

> 2,121 

1 
1 


180,181 

930,800 

1,103,542 

1,057,253 

374,876 

505,138 

83,976 

17,839 

r 2,827 

1 2,497 

[ 859 

343 


(') 

627,020 
504,054 
191,455 
29,781 
9,233 

5,422 

450 

1 


91,664 
118,835 
67,936 

23,027 
r 1,028 

■ I 213 

I. . 

1 


14,086 

73,390 
1,579 

725 
1 


_ 

40,030 
5,538 

• 629 
1 


12,414 

15,291 

f 855 


16,851 
2,193 

525 

1 


8,201 

5,603 

r 863 

1 32 

I (M 


(M 

7,406 
1,304 

(M 
(M 


5,188 
3,062 

(M 
1 


1,235 
8,330 

91 

(M 

2 

1 


3 


$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 $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.. 


4 
5 
6 

7 
3 
9 
10 
11 

12 
13 
14 
15 
16 

17 
18 
19 
20 
21 

22 
23 
24 
25 
26 




Nontaxable returns, total.... 




27 


164,100 


163,660 


(M 




(M 


- 


(M 


- 


- 


- 


- 


- 


- 


27 




Adjusted gross income classes 


Taxable income classes — Continued 






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 








(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 






8,990 


5,712 


3,780 


2,547 


3,037 


1,759 


1,067 


613 


489 


1,201 


355 


583 


1 




Taxable returns, total 

$600 under $1,000 




2 


8,990 


5,712 


3,780 


2,547 


3,037 


1,759 


1,052 


513 


489 


1,201 


355 


583 


2 




8,637 
350 

2 
1 


5,133 

558 

(M 

1 


2,498 
1,258 

(M 

1 


- 

551 
1,955 

(') 

1 


2,963 

69 
4 
1 


1,537 

168 
3 
1 


829 

219 

11 

3 


324 

273 
12 

4 


52 

397 
29 

1 


326 

286 

83 

1 


156 
189 


383 
120 
80 


3 


4 
5 
6 

7 
8 
9 
10 
U 

12 
13 
14 
15 
16 

17 
18 
19 
20 
21 

22 
23 
24 
25 


$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 $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. . 


4 
5 
6 

7 

8 
9 
10 
11 

12 
13 
14 
15 
16 

17 
18 
19 
20 
21 

22 
23 

24 
25 
25 




Nontaxable returns, total 




27 


- 


- 


- 


- 




- 


(M 


- 


- 


- 


- 


- 


27 



Footnote at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms." 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



49 



Table 11.— NUMBER OF RETURNS WITH TAXABLE INCOME, BY ADJUSTED GROSS INCOME CLASSES AND BY TAXABLE INCOME CLASSES FOR APPLICABLE TAX RATES— Continued 

PART III.— RETURNS OF HEADS OF HOUSEHOLD 





Adjusted gross Income classes 


Number of 




Taxable income classes 






returns 
with tax- 
able income 


Not over 
$2,000 


Over 

$2,000 

not over 

$4,000 


Over 

$4,000 

not over 

$6,000 


Over 

$6,000 

not over 

$8,000 


Over 

$8,000 

not over 

$10,000 


Over 
$10,000 
not over 
$12,000 


Over 
$12,000 
not over 
$14,000 


Over 
$1. ,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 








(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(U) 


(12) 


(13) 






872,099 


275,291 


379,085 


138,965 


40,646 


12,728 


6,771 


3,976 


2,576 


2,468 


1,785 


1,342 


755 


1 




Taxable returns, total 

$600 under $1,000 


2 


870,399 


273,625 


379,085 


138,965 


40,612 


12,728 


6,771 


3,976 


2,576 


2,468 


1,785 


1,342 


755 


2 


3 


7,667 
13,409 
20,723 
44,611 

48,313 
67,510 
76,493 
101,216 
97,313 

159,140 
93,050 
48,841 
26,911 
16,194 

27,921 
8,509 
4,549 
6,209 
1,408 

205 
82 

106 
15 
4 


7,667 
13,409 
20,723 
44,611 

45,521 
57,593 
39,555 
28,781 
9,282 

4,958 

- (M 


(M 

9,917 
36,938 
72,435 
88,031 

131,719 

" 30,748 

5,170 

■ 1,332 

0) 

1 


22,463 

61,176 

42,133 

r 10,041 

J (M 

1,199 

(M 

102 

(M 


(1) 

16,077 

13,817 

8,581 
633 


12,143 
(M 


5,280 
1 1.353 


(1) 
3,086 

(1) 


2,024 
( (') 
\ 102 
(') 


891 
1,303 
(') 


1,406 

(M 
(1) 


- 

651 
687 
(M 

1 


(M " 
686 


3 
4 
5 
6 

7 
8 
9 
10 
11 

12 

13 
14 
15 
16 

17 
18 
19 

20 
21 

22 
23 

24 
25 
26 


4 
5 
6 

7 
8 
9 
10 
11 

12 
13 
14 
15 
16 

17 
18 
19 
20 
21 

22 
23 

24 
25 
'6 


$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 $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 




Nontaxable returns, total.... 


27 


(M 


(>) 


- 


- 


(M 


- 


- 


- 


- 


- 


- 


- 


- 


27 




Adjusted gross income classes 


Taxable income classes — Continued 






Over 
$24,000 
not over 
$28,000 


Over 
$23,000 
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 
not over 

$300,000 


over 
$300,000 






Grand total 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 




1 


1,722 


1,103 


777 


616 


293 


303 


284 


141 


123 


76 


135 


61 


48 


29 


1 


2 


Taxable returns, total 

$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 $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 

Nontaxable returns, total 


1,722 


1,103 


777 


616 


293 


303 


284 


141 


123 


76 


135 


61 


48 


29 


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 


1,717 
(') 


1,063 

i " 

1 


(M 

56 

(1) 


(M 

205 


289 


288 

(M 
1 


266 
(M 


120 

(1) 
1 


- 

99 

(M 

1 


(') " 

43 

5 
2 


79 
46 
10 


27 

34 


47 
1 


11 
14 
4 


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 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


27 



See teirt for "Description of Sample" and "Explanation of Classifications and Terms." 

^San^ile variability is too large to irarrant showing separately. However, the grand total includes data deleted for this reaso 



50 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 






^ in \o 


r- to Ox o .-1 


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iH (H ^^ rH rH 


c^ m o\ o rH 

rH rH rH nj m 


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in r-H to 
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r- ^ -J 


A, 249 

7,179 
8,796 
12,095 


25,464 
27,651 
32,352 
28,969 

22,956 


127,301 
108,531 
89,092 
>96,390 
.69,334 


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ni xO rH ^ o 

OJ xo m o c^ 
CM in -J- o [> 



rH o Ox CM to 

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3 ON Sf f 



CO CO ON CM O 
mCO en rH rH 
xD \D CO xD CM 



to -J ON m r 
en nj «£i nJ u 
m m xD ^ r 



to vf ON C^ O 
^ t^ ^- m xo 
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1 C^ to Ox nj -J- 






xO CM CM m rH ^ 



o \o cn c- xo 

xD O t^ m xD 
m m en CM rH 



a3f 



3 -J- m rH CM 

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in C- in ox xD 



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s:^' 



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O -J- CM C- r 
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to i>j Ox r^ CO 
m -J- & o to 

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C- ^0 t> C- 



oxencMinox mmtomcM mcr-encoco 



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m -J- o o -J- 
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to t> to O rH 



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O On m to ON 



[^ rH vT CO l> 

m CO xD xo m 

m (M C^ ^ xD 



^ -^ t-- [- CM 



3 to xO D- 

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en xD rH (M > 
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CM C- en -^ r 



ON xD to tn o 



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aO m xD •- 
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HcMcMCM njojenc 



o o o o c 
o o o o c 

o o o o 



HCMCM enen^-xfin xot^toox 






o o o o o 
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o o c 

o o c 

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rH CM CM m rH 



i§§ 



o o o o o 

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w > ■« » « > »» 



CM n m ^ -X 

W W - tQ W -tf 



lu 01 01 01 t-. 

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§§§§o 
g Q o o o 

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o o o o o 



■w- «»■■«■ «■■«■ 



OJ CM r\j CM CM 



O »- 1 
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01 o c 
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en en ^I -St "^ 

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01 oi eu 01 0) S 

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3 3 3 3 3 



^in'2 
3 ^/j^*j- 



HCM CMC^en-J^in 333 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



51 



rji^-4-iriio C-coo-O'- 



c^J^^^c^^(^Jf^J OJ tNj (Mc 



f vft \D O CD CT> 






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CMO*'n-^i-l •0-^O\DCM OtOOCMCM CMW-DC^' 



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C- CM -^ C 
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jO''^\o-i ^cncoto>-t 

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c^ (^ cn ^ r 
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CM O CM (M 
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CM -1 vO O OO 



^ CM CM CM CM 



to tji m a> !-< 

en o >f o o 



^ CM CM O C^ 
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O C^ CM CO O 



CM m CM <"i (n i-H 
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in CO i-H ^ [^ O 



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CM CM -.1 






^ fn a\ c^ ^ 

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t^ en oi 

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CM CM m V e^ 



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poo 
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o o o o 
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c c c c c 



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o o o o o 

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CM CM CM CM (M 



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52 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



(— tX) CT" o ^^ 



oj fM f\j rij oj nj 



3 O o O 1 
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CO (D 

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to Ch «3 
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tn ^ oi n o\ 
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C- CM C- 
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e o iJ 



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-1 >r -4" -J- ^ 



\0 CM rH OJ •£! 

CO m CM m m 
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^^ o^ ^ Ri 














SS95R 



0\ -J- C^ C^ CJv 

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C- OS CM C- CM 
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r- C- TO ^0 
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f ^ ^ gs St 
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o *o r- <n m 

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I 3 3 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



53 



r-OOOvOrH CMcn-J^U 



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H 



■i oj m t\i t> (^ f 






(^ w rH tn CM 



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3^ 



(^ t*. iTi 00 vO 
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Sfs; 



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S r-< O CM CM 

"to o^ o f^ 



U-. <M C 

c- o « 

to <N (^ 

CM C^ ^ ■ 

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r- r-( O "A 

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U 



OOO ^3 
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CMC^\00*0 ■- ~ 



rH t»- 0> C*- CT- 



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e- o to c 
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to c- r- ^ c 



to CM O CO (J> 
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o o ^ <n m 

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tj* "A r^ <M o* 

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CM n iH to iH 



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pH in t- O \0 u 
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i£§ r 



\0 -^ C^ CM "A 

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tn tn lO to CO 

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to vD i-t fn r 



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421 



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80 c 
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54 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



> (TV o M c\t r- 



> >X) C^ to O' 



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INDIVIDUAL INCOME TAX RETURNS FOR 1959 



55 



(\J n -sj- iTi ȣ> 



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a^ a 



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to 

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INDIVIDUAL INCOME TAX RETURNS FOR 1959 



57 



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111 

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CM en -4 "A vD 



58 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Q) 0- 



8 



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i.5 e-5 



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59 









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60 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



■2 ■•^ 



736 

890 
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INDIVIDUAL INCOME TAX RETURNS FOR 1959 



61 



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tn iH -4 C-- o\ 

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c^ ^ rS 

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t. += OJ c 

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t- o m 



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fvj o tM nj (%j 



t^ \o c^ f^ ni 











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a« fM fM 


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vO ON P- vO 

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t^ m OJ rH 



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lO H m ON >£) 

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62 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



B a 

01 0) 

a- u 
0) -y 



IS 



C- f^ 



^- o^ o> OJ ^1- 



vO r^ O^ CT> C 
■H rH \D -^t C 
rH r\J ffl -J V 



in O oj in CO 
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H <M vD i-l -T 



us 



r-Nl't^'J Oit^OiCVC a)vDOO>r\J r-(\DvDrHO ->J0vC--O'^ 

kO \0 ^ u^ iniA^jfMiO u-imtoin->f r\jorgP^>l rjirir-t-i 

lOf^f^rH (Tif\Jt^iACy mtD-JO^iH int^lAvOQO i-l 



f\J O to (M t^ 

r- iT> \o c^ t^ 



o S G «i : 
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vO (^ vO C"- <M CT^ vD 

C~- to cvj oj in m vo 
tn nj c- -J r- (^ >i 



to c^ [> "rj c 

>I rH fM O f 
C3\ C- O CM > 



n to \o "fi to 

C- O D- rH f^ 

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■I .-t in -o c- 
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g 


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-1 



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ry 00 C\J 
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nj nj r 



(N -J' ^£> CM OJ 
lA C- O O' 00 



?s ;ff 



J o >D \D c^ 

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1 CM [^ C-- m 

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0> t~- >0 to (- 

\0 0> to CM f 



t- O ^O vO 
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I aj m h 



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in to O r- CM 

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m o v£) "^ 
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CM f^ CM t^ 



00 \0 \0 

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to 0> 2' CM O 
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i-i to C^ rH [> 



nj St \p to C 



oi o St vo £: 



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sj- ru ^0 

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to C- CM 

rH [> rH 



0> in in nj ^ 



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sill 



o o o o •. 
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fH (h ^ 14 (^ 

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§ § § § § § i i § § 



L> ti F^ ti 

01 <D <U 41 - 
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rH CM CM in rH 

■»-««■ -«4- **• ■«* 

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88888 



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01 0) 



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fe8°. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



63 



c c 

0) -3 



s & 



C^f- (niH-J-OO coin 

SS <£) -rs i-i i-l l> O^ 



iH vT f^ 
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On CD O^ > C 
r- r*\ rH O M 
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i^ 



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64 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



lO (N O ^O C^ 
[> fM Ch t> "A 

0-1 >j vD '*^ t^ 



ss 



J ru rj (M vf 



O) y3 O 
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fen (M »0 C^ 
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■H O O^ (H (^ 

i-l fn C-- C-- --I- 
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CM CO If 



c^ o n i> \D 
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(3\ -^^ CM -H 



5-j- p- vo r- 
U-\ CM >!■ to 
^ l> ^ C- \D 

> rH c^ \0 to 



lA to C- >f rH 
vt tn CM to rH 

o CO to CM c^ 
en m «o to lA 



vO CM O' 



3 tn oj to vo 

i ry to lA rH 
J V C^ ^3 ^ 

I O CM ■i) C^ 



>A O 



n CM t^ vD r-l <N 

r-< 1-1 m o» fn to 

O C^ -iJ IM to C- 



^ C^ CM O to 

•X) H O rg O 

iH to lA CM ■-< 



O" (n CM 
^ o <M 



I CM "A >A 



C^ lA CM lA vO 

■-f en CM lA \D 
lA O' O t> CO 



C- >D i-t -> 



•» 03 O^ CM a> 
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CJv to t^ CT> CD 



\D fn r- to r- 
r- «o o> >i -J 

rH to O lA C^ 



rH rH C~ 



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f» [> to C^ (H 

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0) ;:J 



to ^ c 

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lA rH to O l> 
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INDIVIDUAL INCOME TAX RETURNS FOR 1959 



65 



CV r^-^invO C^tOO^Or-f f\|n-~J'>fl'^ D-tOO>0"H ry(^--rir\\o C~- 

iHr-J Hr-JrHr-lr-t .-^^^n^^MC^J C\JOJ<\l<N<M ry 



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INDIVIDUAL INCOME TAX RETURNS FOR 1959 



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67 



Table 16.— SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, BY STATES 

[Taxable and nontaxable returns] 



Number of 
returns 



Adjusted 
gross income 
less deficit 



( Thousand 
dollmra) 



Salaries and 

wages (net) 



( Thoaaand 
dollar*) 



Dividends 

(after 

exclusions) 

( Thousand 
dot I art) 



Interest 
received 



(Thousand 
dollara) 



Comb ined 
business 

net profit 
and loss 

( Thousand 
dollars) 



Combined 
partnership 

net profit 
and loss 

(Thousand 
dollar*) 



Combined net 

gain and 

loss from 

sales of 

capital 

assets 

(Thousand 

dollara) 



Comb ined 
rents and 
royalties 
net income 
and loss 

( Thousand 
dollars) 



Taxable 

income 



(Thousand 
dollara) 



Income tax 
after 
credits 

(Thousand 
dollars) 



(1) 



{•;) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(•?) 



(11) 



United States^ 

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 Hampsh ire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Uiscons in 

Wyoming 

Other areas^ 



60,259,55* 



305, 370, 580 



2-17,351,706 



9,563,700 



166, 573, 7.45 



38,653,002 



813,235 

49,633 

381,395 

4i9,939 

5,624,i03 

597,727 
959,873 
154,529 
352,402 
1,509,908 

1,042,878 
225,050 
215,076 

3,756,293 

1,550,060 

957,416 
737,528 
846,831 
823, 138 
339,903 

1,147,383 
1,984,857 
2,600,665 
1,160,340 
425,116 

1,459,045 
225,878 
503,252 
106,630 
229,136 

2,266,499 

271,221 

6,478,848 

1,291,665 

206,382 

3,X5,799 
713,636 
602,822 

4,053,190 
319,288 

583,349 

224,612 

1,030,0(» 

2,842,195 

281,196 

130,055 

1,220,881 

976,841 

548,657 

1,375,870 

114,694 
142,326 



3,500,858 

303,182 

1,904,676 

1,645,807 

33,072,012 

2,967,757 
5,655,863 
951,803 
1,344,804 
7,052,349 

4,516,773 

1,051,888 

933,629 

20,932,430 

7,647,883 

4,009,312 
3,356,453 
3,472,293 
3,960,248 
1,303,173 

6,146,195 

10,111,065 

14,218,448 

5,318,557 

1,553,328 

6,341,945 
1,033,983 
2,085,106 
582,298 
1,003,257 

12,867,036 
1,315,189 

37,041,548 

5,032,725 

747,449 

17,921,389 
3,169,698 
3,095,901 

20,199,594 
1,480,696 

2,324,446 

742,195 

4,173,394 

13,434,706 

1,393,053 

521,362 

5,476,780 
5,240,410 
2,330,905 
6,691,462 

565,475 
611,282 



2,943,823 

269,772 

1,511,404 

1,260,026 

26,345,667 

2,292,313 
4,591,698 
720,978 
1,450,756 
5,286,560 

3,796,291 

379,691 

743,943 

17,263,434 

6,473,228 

2,792,790 
2,549,220 
2,777,554 
3,133,516 
1,070,839 

5,159,651 
8,446,922 
12,090,865 
4,206,297 
1,263,825 

5,433,454 
633,133 

1,444,150 
460,599 
325,955 

10,730,030 
1,063,207 

29,434,897 

4,173,767 

453,432 

15,123,496 
2,506,622 
2,420,764 

16,746,025 
1,247,605 

1,985,368 
473,457 
3,400,979 
10,575,270 
1,148,362 

413,033 
4,675,057 
4,233,709 
2,017,313 
5,393,495 

429,765 
511,989 



53,678 
2,001 
51,649 
22,713 
953,713 

78,846 
273,780 
124,262 

85,062 
341,672 

92,537 

22,310 

12,573 

579,753 

141,377 

75,124 
62,520 
79,676 
79,395 
56,065 

168,297 
415,029 
324,434 
140,560 
15,281 

225,516 
23,452 
42,337 
11,767 
38,156 

405,958 

17,063 

1,820,387 

115,326 

8,930 

464,346 
60,665 
52,403 

769,659 
58,569 

38,725 
9,156 
77,539 
296,558 
24,021 

21,195 
147,923 
93,556 
50,033 
136,510 

9,348 
51,667 



31,235 
2,522 
39,554 
15,845 
645,380 

58,414 
74,135 
9,396 
33,128 
170,374 

44,077 

3,491 

16,927 

244,741 

84,437 

74,113 
50,173 
39,599 
45,354 
18,447 

93,606 
137,642 
194,051 

99,953 

14,359 

98,838 

20,751 
31,615 
14,092 
18,736 

157,234 
14,121 

595,865 
43,812 
13,469 

229,470 
37,575 
57,332 

192,034 
20,649 

22,723 
14,598 
47,752 
186,555 
18,164 

8,553 
52,099 

107,698 
17,367 

109,637 

10,212 
17,053 



202,412 

13,743 

145,275 

194,406 

2,125,459 

251,477 
339,032 
49,091 
100,328 
530,300 

285,117 

62,435 

36,624 

1,330,437 

545,491 

631,006 
378,098 
316,879 
286,620 
89,187 

363,085 
637,629 
807,108 
464,334 
95,707 

554,533 
174,932 
314,375 
43,577 
76,184 

808,831 
102,887 
2,132,765 
365,464 
174,372 

1,124,922 
307,233 
278,493 

1,290,545 
81,243 

147,929 
150,371 
315,320 
1,085,720 
105,315 

47,443 
281,382 
394,552 
127,456 
554,743 

55,642 

755 



127,081 

10,363 

67, 192 

72,337 

1,187,344 

124,176 

122,665 

12,173 

39,234 

226,407 

141,392 
28,674 
40,220 
664,687 
173,296 

220,605 
111,316 
131,254 
161,193 
17,934 

164,059 
163,423 
365,229 

131,169 
37,717 

242,893 
66,766 

112,030 
23,936 
11,094 

310,032 
49,020 
1,397,821 
151,573 
41,559 

376,295 
91,131 
156,650 
530,794 
21,449 

60,034 
30,912 
169,765 
459,749 
49,764 

9,145 
131,847 
130,658 
42,468 
131,431 

26,818 
^4,824 



51,094 

1,949 

76,699 

30,369 

985,542 

71,768 

125,384 

17,112 

51,387 

286,031 

66,573 
21,617 
21,516 
409,076 
96,650 

102,191 
61,368 
49 , 146 
76,780 
21,723 

94,833 
178,754 
167,106 
115,776 

26,131 

121,447 
31,658 
47,664 
20,756 
13,595 

221,537 

23,603 

1,015,604 

63,293 

18,117 

245,182 
47,321 
73,153 

295,366 
21,650 

25,010 
32,834 
67,340 
329,223 
17,552 

9,125 
73,508 
94,519 
16,667 
109,351 

17,500 
21,066 



33,356 

95 

23,279 

25,952 

446,896 

55,820 
34,222 
5,637 

18,2U 
79,747 

43,055 
13,348 
13,205 
206,200 
68,657 

61,731 
106,453 

39,350 
115,712 

10,970 

45,189 
25,953 
110,338 
39,435 
26,730 

96,099 

20,635 

70,433 

3,913 

4,354 

59,271 
27,351 
108,687 
50,262 
23,383 

160,174 
82,913 
27,975 

137,383 
10,584 

23,063 
19,488 
47,039 
355,176 
12,333 

2,470 
49,931 
60,142 
24,603 
75,947 

11,380 
13,096 



1,644,517 
192,054 

1,009,338 

735,420 

18,897,580 

1,601,915 
3,390,668 

570,250 
1,119,243 
3,552,551 

2,170,732 

570,894 

468,466 

12,249,922 

4,220,991 

2,049,405 
1,694,052 
1,599,480 
2,060,462 
622,571 

3,435,233 
5,535,879 
7,975,230 
2,750,036 
692,723 

3,725,233 
551,245 

1,096,734 
354,173 
527.313 

7,421,365 

675,761 

20,650,899 

2,225,310 
333,950 

10,110,331 
1,592,357 
1,709,659 

11,191,336 
792,566 

1,039,764 

320,063 

1,980,963 

7,150,750 

663,846 

253,466 
2,333,326 
2,945,452 
1,196,233 
3,629,703 

305,984 
325,186 



374,116 
42,299 
234,732 
166,621 
4,421,990 

358,518 

803,105 
168,562 
274,631 
346,579 

489,985 
128,829 
102,640 
2,866,575 
942,189 

452,939 
375,440 
373,402 
501,704 
134,095 

787,922 

1,282,746 

1,320,345 

613,601 

156,101 

363,947 
122,081 
242,376 
80,906 
114,694 

1,694,865 

151,989 

5,096,364 

500,104 

73,269 

2,294,893 
363,033 

387,414 

2,606,004 

181,815 

226,260 

69,133 

455,555 

1,689,198 

149 , 110 

54,806 
632,927 
660,953 
262,313 
804,944 

68,476 
74,677 



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

llncludea data for returns listed in note 2. 

^Returns of bona fide residents of Puerto Rico, whether U. S. citizens or aliens, and U. S. citizens residing in Panama Canal Zone, Virgin Islands, or abroad. 

^Net loss exceeded net profit . 



68 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



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INDIVIDUAL INCOME TAX RETURNS FOR 1959 



85 



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86 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 18 . —SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, IN 100 LARGEST STANDARD METROPOLITAN 

STATISTICAL AREAS 

[Taxable and nontaxable returns] 



100 largest standard metropolitan 
statistical areas 



Number of 
returns 



Adjusted 
gross income 
less deficit 



dottara) 



Salaries and 
wages (net) 



(Thousand 
doltara) 



Dividends 

(after 
exclusions') 



(Thouimd 
dotlara) 



Interest 
received 



(Thousand 
dottara) 



Combined 

business 

net profit 

and loss 

(Thousand 
dotlara) 



Combined 
partnersnip 
net profit 

and loss 

(Thousand 
dollars) 



Combined 
net gain 
and loss 
from sales 
of capital 
assets 

(Thousand 
dollars) 



Combined 
rents and 
royalties 
net income 
and loss 

(Thousand 
dollars) 



Taxable 
income 



dollars 



Income tax 

after 

credits 



(Thousarul 
dollara) 



(2) 



(3) 



m 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(U) 



Total. 



192, «6, 832 



157, 608, 322 



6,804,316 



5,851,381 



109,691,881 



AJiron, Ohio 

Albany-Schenectady-Troy, New York. 
Allentown-Bethlehem-Easton, 
Pennsylvania-New Jersey. 

Atlanta, Georgia 

Bakersf ield, California 



Baltimore, Maryland 

Beaumont-Port Arthur, Texas. 

Birmingham, Alabama 

Boston, Massachusetts 

Bridgeport, Connecticut 



Buffalo, New York 

Canton, Ohio 

Charleston, West Virginia 

Charlotte, North Carolina 

Chattanooga, Tennessee-Georgia. 



Chicago, Illinois 

Cincinnati, Ohio-Kentucky., 

Cleveland, Ohio 

Columbus, Ohio 

Dallas, Texas 



Davenport-Rock Island-Moline, Iowa- 
Illinois. 

Dayton, Ohio 

Denver, Colorado 

Des Moines, Iowa 

Detroit , Michigan 



Duluth-Superior, Minnesota-Wisconsin. 

Erie, Pennsylvania 

Flint, Michigan 

Fort Worth, Texas 

Fresno, California 



Oary-Hammond-East Chicago, Indiana. 

Grand Rapids, Michigan 

Harrisburg, Pennsylvania 

Hartford, Connecticut 

Honolulu, Hawaii 



Houston, Texas 

Huntington-Ashland, West Virginia- 
Kentucky-Ohio. 

Indianapolis, Indiana 

Jacksonville, Florida 

Jersey City, New Jersey 



Johnstown, Pennsylvania 

Kansas City, Missouri-Kansas. 

Knoxville, Tennessee 

Lancaster, Pennsylvania 

Lansing, Michigan 



Little Rock-North Little Rock, Arkansas. 

Los Angeles-Long Beach, California 

Louisville, Kentucky-Indiana 

Memphis, Tennessee 

Miami, Florida 



Milwaukee, Wisconsin 

Minneapolis-St. Paul, Minnesota. 

Mobile, Alabama 

Nashville, Teimessee 

New Haven, Connecticut 



New Orleans, Louisiana 

New York, New York 

Newark, New Jersey 

Norfolk-Portsmouth, Virginia. 
Oklahoma City, Oklahoma 



Omaha, Nebraska-Iowa 

Paterson-Clifton-Passaic, New Jersey.. 

Peoria, Illinois 

Philadelphia, Pennsylvania-New Jersey. 
Phoenix, Ariaona 



Pittsburgh, Pennsylvania 

Portland , Oregon-Washington 

Providence, Rhode Island-Massachusetts. 

Reading, Pennsylvania 

Richmond, Virginia 



Rochester, New York 

Sacramento , California 

St. Louis, Missouri-Illinois. 

Salt Lake City, Utah 

San Antonio, Texas 



184,139 
227,205 
173,090 

328,993 
88,786 

622,326 
92,569 
188,514 
962,034 
145,011 

461,227 

106,695 

81,287 

90,052 

38,901 

2,391,800 
381,976 
654,066 
236,622 
358,542 

87,040 

228,902 

323,054 

96,818 

1,287,312 

92,388 
88,018 
115,795 
189,341 
106,102 

169,100 
120,984 
127,946 
203,201 
149,770 

394,137 
72,041 

255,642 
157,631 
256,486 

81,369 
368,162 
118,288 
92,658 
95,523 

79,470 

2,449,566 

233,069 

186,518 

321,707 

433,214 
520,344 
87,368 
122,617 
123,078 

268,735 
4,307,434 
641,133 
150,859 
154,795 

155,935 
426,413 
111,286 
1,515,016 
195,650 

832,376 
279,234 
298,837 
99,665 
155,405 

219,917 
168,312 
671,221 
119,730 
193,724 



1,116,953 

1,197,483 

861,326 

1,737,036 
519,867 

3,307,756 
473,833 
958,804 

5,113,522 
825,405 

2,609,915 
579,291 
428,750 
468,358 
419,477 

14,614,659 
2,161,194 
3,904,418 
1,266,140 
2,036,558 

511,604 

1,345,551 

1,838,082 

533,381 

7,693,736 

432,675 
413,319 
629,541 
991,387 
469,954 

947,310 
660,590 
636,534 
1,208,656 
734,018 

2,219,726 
344,034 

1,452,532 

757,604 

1,237,721 

325,660 
2,038,007 
537,646 
433,309 
491,128 

385,349 

15,097,630 

1,235,112 

371, 143 
1,552,992 

2,589,443 

2,947,121 

444,839 

629,971 

635,670 

1,376,352 
25,917,626 

4,003,530 
718,707 
805,221 

810,907 
2,601,359 

632,493 
8,216,144 
1,017,729 

4,634,777 

1,536,415 

1,394,499 

485,635 

776,280 

1,352,015 

1,019,971 

3,791,453 

649,279 

896,448 



977,268 

1,036,610 

729,495 

1,465,561 

411,258 

2,733,824 
393,455 
798,423 

4,189,452 
709,337 

2,175,477 
497,611 
370,968 
385,851 
350,906 

12,263,409 
1,716,393 
3,313,070 
1,064,064 
1,617,486 

422,052 

1,153,457 

1,461,021 

419,130 

6,663,693 

364,207 
345,451 
556,495 
836,071 
397,539 

342,430 
533,556 
542,197 
988,975 
551,026 

1,813,342 
297,434 

1,236,565 

549,650 

1,113,109 

277,395 
1,697,654 
466,542 
359,129 
429,260 

313,938 
12,195,564 
1,006,213 

712, 568 
1,247,588 

2,130,319 

2,459,791 

335,344 

496,392 

541,851 

1,071,544 
20,084,171 

3,305,819 
614,952 
645,500 

661,481 
2,178,747 

523,067 
6,736,127 

808,293 

3,311,742 

1,222,987 

1,175,584 

404,906 

654,712 

1,120,324 
833,673 

3,122,587 
517,167 
720,877 



17,766 
23,550 
26,685 

45,514 
5,650 

108,016 
7,066 

21,710 
269,767 

20,246 

83,385 
14,115 
8,682 
14,789 
11,475 

457,830 
92,360 

134,049 
30,852 
63,461 

10,329 

25,145 

51,395 

12,337 

181,350 

10,337 
10,611 
20, Ul 
19,984 
9,902 

3,272 
16,131 
11,991 
55,750 
19,831 

74,348 
3,847 

44,587 
20,829 
19,125 

5,971 
57,224 

9,993 
12,753 

5,553 

3,119 

405,296 

43,600 

19,439 

57,712 

31,652 
99,738 
6,567 
16,975 
36,299 

45,798 

1,475,851 

160,335 

16,334 

15,513 

18,719 
67,940 
15,874 
333,478 
27,782 

227,136 
36,664 
47,980 
17,499 
32,654 

55,575 
14,937 
143,673 
18,327 
27,028 



11,428 
15,970 
9,041 

17,283 
13,279 

55,171 
5,035 
8,031 
59,193 
11,322 

37,284 
6,945 
2,883 
3,497 
4,342 

157,055 
40,437 
50,396 
U,474 
28,971 

5,922 

12,700 

37,484 

6,500 

101,392 

4,830 
3,357 
7,009 
U,708 
9,367 

9,997 
14,545 

7,209 
15,203 

7,033 

32,343 
3,5U 

14,758 
5,026 
9,352 

2,174 
24,242 
5,436 
5,093 
7,751 

4,334 
295,092 
14,339 
10,807 
47,336 

41,558 

56,300 

5,435 

6,353 

8,580 

17,166 

439,821 

53,247 

5,824 

13,893 

9,308 
29,591 
10,400 
84,747 
19,341 

41,162 

26,253 

17,373 

5,497 

6,510 

18,193 
14,208 
49,984 
10,615 
11,651 



55,741 
53,217 
57,553 

93,438 

31,007 

189,255 
24,277 
55,200 

315,405 
44,234 

152,9U 
33,914 
23,861 
28,385 
22,206 

686,938 
141,228 
187,918 
31,572 
149,492 

44,559 

38,450 
116,963 

45,949 
333,696 

25,455 
29,070 
24,244 
57,171 
40,459 

42,272 
41,025 
39,502 
69,381 
43,987 

127,354 
17,930 

76,897 
35,961 
54,455 

21,055 
111,386 
25,505 
43,158 
22,099 

24,860 

923,973 

71,664 

56,056 

117,666 

122,496 

147,305 

15,797 

42,522 

45,511 

92,465 

1,476,344 

220,882 

30,483 

70,865 

58,525 
159,421 
49,158 

527,421 
71,159 

280,095 

115,426 

83,716 

36,053 

32,047 

73,266 
59,040 
233,614 
43,222 
57,759 



13,071 
23,990 
14,534 

52,201 
30,269 

101,396 
13,201 
43,994 

115,508 
16,332 

58,505 
9,455 
(M 

13,059 
11,625 

455,031 
58,251 
33,091 
35,482 
65,937 

{') 

23,208 

70,891 

30,139 

178,870 

13,033 
U,222 
9,875 
20,521 
32,347 

20,354 
25,335 
15,001 
25,019 
23,452 

43,551 
(M 

34,890 
20,858 
16,573 

75,706 
13,943 
(') 
14,293 

11,423 

447,729 
34,707 
33,062 
55,747 

50,530 
77,726 
11,791 
30,731 
U,303 

52,536 
1,133,249 
99,846 
23,036 
a, 510 

33,383 
71,253 
17,058 
254,112 
38,492 

103,933 
64,172 
27,583 

22,033 

42,223 
45,563 
93,264 
28,913 
25,612 



15,220 
10,983 
U,683 

24,805 
12,226 

50,813 

8,921 

10,191 

89,630 

8,221 

42,917 
3,290 
1,683 
9,372 
7,074 

299,991 

54,078 
58,107 
16,130 
55,041 

6,184 

15,053 

41,510 

8,633 

86,107 

6,537 

2,012 

2,557 

11,145 

13,394 

10,557 

11,733 

6,407 

28,438 

15,092 

55,225 
1,938 

23,739 
13,520 
10,183 

2,011 
30,560 
4,917 
7,435 
4,598 

9,978 
435,838 
18,321 
13,006 
66,501 

34,139 
45,956 
7,131 
18,897 
15,532 

27,226 
869,375 
83,411 
5,897 
15,060 

8,937 
50,413 

7,555 
130,217 
44,458 

77,438 
30,798 
18,543 
6,010 
11,282 

17,400 
23,262 
65,927 
9,313 
20,000 



4,970 
3,795 
2,677 

17,907 
11,489 

23,177 
9,687 
9,993 
8,397 
6,117 

13,390 
4,914 
4,857 
5,129 
7,115 

113,534 
28,728 
28,755 
15,079 
26,139 

6,434 

15,573 

34,255 

2,954 

53,591 

1,118 
4,532 
3,043 
15,948 
5,451 

7,325 
6,688 
5,902 
7,358 
12,444 

46,195 
5,478 

14,922 
7,751 
3,724 

1,281 
21,205 
2,294 
2,910 
3,358 

6,422 
200,275 
11,455 
14,323 
20,086 

32,782 
16,857 
3,740 
6,358 
5,778 

39,955 
65,248 
17,943 
8,621 
12,079 

9,507 
11,609 

4,612 
53,500 
12,505 

40,021 

13,978 

7,U5 

2,304 

8,489 

5,407 
11,353 
43,795 

5,795 
20,910 



548,052 
655,512 
484,155 

929,859 
292,540 

1,855,190 
258,626 
493,172 

2,889,933 
466, 592 

1,488,353 
326,154 
239,180 
240,951 
214,535 

8,819,104 
1,259,825 
2,277,024 
730,522 
1,177,064 

294,096 

807,361 
1,043,504 

294,948 
4,491,075 

227,519 
217,821 
343,541 
545,374 
283,949 

522,799 
369,917 
359,758 
731,545 
448,935 

1,261,329 
184,525 

876,058 
385,075 
684,161 

157,439 
1,163,561 
275,423 
246,264 
261,932 

190,743 
8,655,582 
659,271 
435,304 
353,063 

1,517,304 

1,645,163 

203,915 

341,252 

412,656 

770,353 

U,551,173 

2,391,905 

371,218 

429,311 

453,301 
1,532,796 

367,423 
4,611,826 

547,105 

2,724,933 
877,239 
747,583 
281,461 
441,634 

791,956 
536,252 
2,193,198 
331,257 
462,573 



U7,331 
U5,252 
110,825 

215,376 
57,899 

431,356 
59,526 
118,647 
533,100 
104,799 

346,867 
73,071 
53,124 
56,358 
51,256 

2,105,200 
298,011 
529, OU 
169,696 
285,719 

56,053 

186,177 

235,641 

68,612 

1,037,292 

49,314 
50, 573 
30,392 
127,105 
65,515 

115,072 

34,537 

30,295 

173,252 

102,643 

306,744 
39,939 

204,700 
92,214 
146,904 

35,459 
270,449 
61,695 
55,258 
58,193 

43,901 
2,046,910 
152,726 
101,604 
207,192 

342,872 
381,338 
45,598 
83,774 
97,147 

195,532 

3,729,528 

566,328 

83,852 

100,871 

101,956 

352,019 

83,581 

1,076,097 

129,226 

659,795 
201,445 
170,005 
63,968 
100,941 

186,269 
132,108 
516,610 
77,717 
108,331 



Footnote at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



87 



Table 18.— SELECTED SOURCES OF INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, AND INCOME TAX, IN 100 LARGEST STANDARD METROPOLITAN 

STATISTICAL AREAS— Continued 

[Taxable and nontaxable returns] 



100 largest standard metropolitan 
statistical areas 





























Adjusted 




Dividends 


Interest 


Combined 
business 


Combined 
partnership 


net gain 
and loss 


Combined 
rents and 
royalties 
net income 
and loss 


Taxable 


Income tax 
after 

credits 




Number of 
returns 


less deficit 


wages (net) 


exclusions) 


received 


net profit 
and loss 


net profit 
and loss 


from sales 
of capital 


income 


















assets 










fT7ioua«nd 


(ThtKimand 


(Thoummnd 


rTTiouMi^ 


(Thousand 




(Thouaartd 


(Thouaand 


(Thoaaand 


(Thousand 






dotUra) 


dollera) 


doUara) 


doltara) 


dottara) 


doUara) 


dollara) 


dollara) 


dollara) 


dollara) 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


C7) 


(8) 


(9) 


(10) 


(11) 




249, 5U 


1,297,862 


1,077,120 


23,526 


26,374 


71,337 


47,183 


27,138 


9,441 


633,836 


138,833 


77 


316,593 


1,938,115 


1,586,981 


50,258 


40,940 


102,460 


50,144 


53,943 


a, 236 


1,078,424 


246,259 


78 


1,0U,096 


6,384,584 


4,921,554 


279,724 


111,340 


435,325 


251,264 


197,284 


87,400 


3,392,394 


929,231 


W 


221,515 


1,409,616 


1,112,494 


38,880 


27,116 


101,009 


54,621 


46,325 


10,368 


793,930 


182,314 


80 


81,946 


316,966 


255,912 


13,880 


3,043 


26,536 


10,665 


3,083 


1,310 


156,763 


X,353 


81 


380,588 


2,294,526 


1,862,881 


51,080 


54,926 


150,366 


69,679 


48,723 


23,195 


1,346,173 


306,609 


32 


73,829 


403,934 


315,565 


10,741 


5,508 


25,924 


a,653 


14,093 


10,623 


224,872 


57,357 


83 


80,722 


468,359 


406,735 


13,675 


3,928 


23,359 


C) 


5,525 


4,165 


273,412 


62,814 


34 


89,054 


468,546 


366,800 


9,772 


9,716 


36,750 


20,303 


10,049 


6,670 


265,008 


59,&42 


85 


148,850 


812,077 


703,920 


19,627 


8,994 


48,100 


8,940 


9,933 


3,865 


452,840 


100,285 


86 


71,670 


378,337 


289,125 


7,945 


10,472 


26,727 


29,421 


8,924 


3,623 


216,301 


48,082 


87 


206,034 


1,072,175 


924,798 


21, S'^ 


U,676 


64,055 


19,364 


7,554 


3,729 


£02,955 


131,741 


38 


106,425 


563,652 


469,211 


13,153 


8,622 


42,283 


17,755 


5,518 


2,958 


303,437 


69,654 


89 


238,267 


1,085,412 


759,657 


69,484 


34,318 


83,916 


28,537 


53,711 


14,126 


542,718 


125, 6U 


90 


156,784 


887,350 


743,425 


28,613 


12,268 


51,083 


20,372 


15,604 


5,504 


525,529 


121,208 


91 


104,086 


573,790 


442,838 


29,954 


12,216 


44,926 


17,559 


15,454 


1,950 


336,156 


78,759 


92 


144, U2 


778,490 


656,795 


25,157 


7,880 


37,987 


23,357 


10,598 


12,348 


425,327 


100,253 


9J 


106,127 


516,535 


437,511 


17,539 


6,664 


29,099 


13,077 


5,376 


2,461 


282,002 


60,503 


94 


703,656 


4,315,146 


3,589,507 


127,518 


59,063 


229,610 


92,011 


89,603 


34,733 


2,616,386 


614,324 


95 


109,919 


597,541 


502,183 


8,092 


6,759 


34,841 


16,912 


11,080 


14,3U 


316,423 


72,014 


96 


119,280 


477,110 


407,499 


12,386 


2,295 


29,177 


10,273 


5,446 


970 


251,479 


54,915 


97 


133,802 


854,922 


659,095 


111,329 


3,730 


33,269 


9,816 


14,420 


4,877 


520,943 


153,127 


98 


108,939 


520,751 


440,007 


17,330 


9,606 


31,741 


11,741 


6,027 


1,432 


275,445 


61,711 


99 


89,841 


435,769 


367,727 


10,019 


5,379 


23,808 


(M 


5,479 


2,275 


232,416 


51,385 


100 


173,536 


908,557 


81A,305 


9,328 


5,672 


44,503 


16,008 


5,479 


4,707 


491,157 


107, 519 


lUl 



98 
99 
100 
101 



San Bemardlno-Riverside-Ontario, 
California. 

San Diego, California 

San Francisco-Oakland, California... 

San Jose , California 

Scranton, Pennsylvania 

Seattle , Washington 

Shreveport, Louisiana 

South Bend, Indiana 

Spokane, Washington 

Springfield-Holyoke, Massachusetts.. 

Stockton, California , 

Syracuse, Hew York 

Tacoma, Vfeshington 

Tampa-St. Petersburg, Florida , 

Toledo, Ohio 

Trenton, New Jersey 

Tulsa, Oklahoma 

Utlca-Rome, New York 

Washington, District of Columbia- 
Mary land -Virginia. 
Wichita, Kansas 

Wllkes-Barre-Haaleton, Pennsylvania, 

Wilmington, Delaware-New Jersey 

Worcester, Massachusetts , 

York, Pennsylvania 

Youngstown, Ohio 



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

^Sample variability ia too large to warrant showing separately. However, the grand total includes data deleted for this reason. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS. 



TAXABLE INCOME, AND INCOME TAX, BV ADJUSTED GROSS INCOME CLASSES. 
METROPOLITAN STATISTICAL AREAS 



IN 100 LARGEST STANDARD 



[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross Income 



(Thotia»nd 
dot lata) 



Exemptions 



( Thauiand 
doltmra) 



Taxable 
income 



(Thousand 
dollars) 



Income tax 

after 

credits 

f Thousand 
dollars) 



Number of 

returns 



Adjusted 
gross income 



^T7iotf9«nd 
dollara) 



(Thouaand 
dollara) 



Taxable 
Income 



( Thousand (Thouaand 

dollara) dollara) 



Income tax 
after 
credits 



Akron, Ohio 



Albany-Schenectady-Troy, New York 



Total 

No adjusted gross income 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $^,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $S,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 $50,000... 
$50,000 under $100,000.. 

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

Total 

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 $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 $50,000 

$50,000 under $100,000.. 

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

Total 

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 $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 $50,000.... 
$50,000 under $100,000... 

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

Total 

No adjusted gross income. 

Itoder $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 $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 $50,000.... 
$50,000 under $100,000... 

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



184,139 11,116,953 



12,611 
15,793 
11,087 
16, 165 
20,607 

27, 554 
26,238 
15,494 
10,368 
10, 596 
12,788 

2,367 
857 

1,233 
276 

(=) 

24 
21 



6,536 
23,197 
27,845 
55,420 
94, 370 

151, 216 
170, 326 
116, 137 
88, 029 
100,200 

149, 184 
40,851 
19, 321 
40,988 
18,208 

4,384 
8,019 



327,751 



12,163 
17, 310 
14,289 
22, 089 
40,242 

53,615 

56,189 

30,914 

22, 794 

19,979 

27,138 

5,619 

1,729 

2,815 

659 

50 
51 



548,052 



432 
5,883 
10, 219 
25,353 
39, 522 

74,495 
90,066 
69,482 
52, 875 
68,069 
102,758 
30,441 
15,566 
33 872 
15,615 

3,835 
6,881 



147,331 



227, 205 '1, 197, 483 



85 
1,177 
1,954 
5,039 
7,929 

15,090 
18,475 
14, 336 
10,944 
14,237 
22, 170 
7,109 
3,991 
10,606 
6,682 

2,158 

3,975 



24,447 
18,246 
23,008 
30,228 
30,723 

23,316 

23, 666 

13,960 

11,839 

8,612 

12,013 

3,348 

1,040 

1,659 

172 



12,434 
26,908 
57,798 
105, 343 
138, 963 

129, 4«7 
152,861 
104,291 
100,231 
81,152 
141,461 
56,457 
23,249 
54,184 
11,229 

1,638 



19,608 
22,534 
33,083 
37,619 
49,152 

49,649 

46,438 

27,554 

25, 260 

17,998 

25,865 

7,174 

2,440 

3,634 

376 



460 

5,460 

IB, 368 

52,905 

68,344 

58,968 
83,818 
61,849 
58,149 
50,338 
95,309 
40,926 
17, 579 
41,645 
9,027 

1,303 



Allentown-Bethlehem-Easton, Penneylvania-New Jersey 



Atlanta, Georgia 



14,074 
21,834 
20,275 
20,212 
26, 337 

23,503 
11,633 
12,461 
6,953 
3,119 

7,452 
1,867 

655 
1,127 

265 

14 
21 



7,762 
7,027 
7,660 
7,832 
3,020 

13,416 
10,401 
6,565 
5,991 
3,701 

5,959 

1,360 

431 

956 

179 



(") 



11,696 
10, 950 
9,242 
7,373 
10,907 

9,899 

10,738 

10, 280 

1,902 

I'} 

4,607 
774 

709 
139 



i'> 



'■861, 326 



7,084 

31, 665 

49,307 

71, 555 

119, 379 

128,977 
74, 709 
92, 375 
58, 088 
29,133 

87,460 
31,456 
14, 408 
39,462 
17, 356 

2,491 
6,129 



280, 851 



13,563 
23,024 
24,694 
32, 250 

47, 350 

49, 831 
24,658 
21,975 
11,392 
7,009 

16,018 
3,466 
1,353 
2,329 

577 

32 
44 



484,165 



543 
9,028 
19,912 
30,001 
56, 262 

63,769 
38,733 
56,713 
39,539 
16,850 

60,170 
24,504 
11,907 
32,879 
14,839 

2,016 
5,264 



U0,825 



109 

1,801 

3,867 

5,979 

11,284 

12,914 
7,861 

11,569 
8,290 
3,406 

12,695 
5,746 
3,274 

10,481 
6,271 

1,182 
3,440 



34,473 
40,664 
38,890 
42,938 
34,073 
34,213 
25,153 
20, 576 
15,500 
12,041 

18,683 

5,569 

1,965 

2,181 

751 

75 

25 



'l, 737, 036 



18,201 
59,648 
98,476 
148,668 
152,267 
188,840 
163,936 
154, 470 
132, 368 
115,058 

219, 874 
95, 593 
43,8?3 
73, 819 
49, 862 
8,834 
4,314 
10, 382 



28,589 
42, 391 
68,397 
76, 556 
63,589 

70,756 
53,954 
44,514 
33,207 
24,647 

38, 816 

12,598 

4,512 

4,507 

1,732 

169 

46 

66 



929, 869 



1,361 
16,151 
26,118 
53, 053 
65,266 

86,036 
83, 550 
85,205 
77,617 
70,998 

147, 690 
67,732 
32,489 
58,405 
39,509 
6,808 
3,380 
8,501 



Bakersfleld, California 



BaltijDore, Maryland 



^519, 867 



4,655 
10,406 
19,013 
27,481 
36, 362 

73,432 
69, 371 
49,200 
50,441 
35, 122 

71,391 
23,273 
9,210 
33,604 
11,700 

I'} 

891 
1,416 



170, 075 



7,973 
8,473 
12,459 
16,772 
16,845 

28,066 
21,253 
15,590 
12,171 
8,317 

12,790 
3,182 
1,010 
2,236 
409 



292,540 



403 

2,563 

5,755 

8,661 

13,669 

33,478 
36,234 
24,844 
31,151 
21,064 

48,608 
17,489 

7,288 
27,541 

9,899 

757 
733 



67,899 



622, 326 



81 

513 

1,135 

1,743 

2,711 

6,751 
7,382 
4,989 
6,497 
4,337 

10, 397 
4,109 
1,1" " 
9,096 
4,282 

387 
439 



63, 549 
73,742 
66, 673 
74,970 
78, 170 

73,723 
49,679 
38,363 
31,097 
18,828 

33,461 
7,473 
3,919 
5,334 
1,657 

134 
43 
42 



32,641 
108,948 
167, 812 
261, 780 
350, 376 

405,804 
323,159 
287,248 
263, 697 
176,705 

393,962 
128, 038 
85,523 
173,996 
109, 932 

15,252 
7,355 
18, 572 



1,045,167 



52, 601 

83, 265 
97,119 
119, 586 
145, 228 

149, 698 
100, 733 
80,455 
65, 057 
39,406 

69,228 
15,559 

8,548 
12,137 

3,784 

211 
85 
92 



1,855,190 



2,426 

26,656 

56,648 

111,876 

155,068 

194, 988 
173,827 
163, 191 
161, 056 
rL2,CVi5 

270, 051 
95,639 
66,279 

138,098 
92, 303 

12,490 
6,194 
16, 355 



BeauioDnt-Rjrt Arthur, Texas 



Birmingbam, Alabama 



'473, 833 



(2) 

6,381 
15,028 
23,158 
25,836 
49,114 

54,715 
70, 391 
75,776 
16, 210 

54,042 
13,056 

24,498 
8,901 

I') 

884 
2,247 



U,668 
12,821 
13,415 
15,391 
22, 529 

19,493 
23,672 
20, 350 
4,339 

9,260 
1,594 

1,394 
312 

I') 

10 
16 



258,626 



373 
2,459 
8,237 
7,161 
18,881 

26, 583 

36, 869 

45,027 

9,500 

38,607 
9,995 

19, mz 

7,671 

I') 

664 
1,806 



188,514 



75 

492 

1,648 

1,441 

3,810 

5,412 
7,432 
9,147 
1,947 



{') 



8,392 
2,358 



6,628 
3,27C 



(^) 



331 
1,060 



I') 
20,181 
22,963 
22,168 
25,571 
24,499 

24,657 
13,591 
10,705 
5,247 
2,887 

10,183 
1,786 

910 
1,973 

327 

106 
19 
7 



^958, 804 



U,535 
34,720 
57,504 
88,807 
110, 549 

135,814 
87,385 
79,900 
44,288 
27,402 

119, 830 
30,793 
20,341 
71,024 
22,148 

12,605 
3,182 
1,925 



350, 250 



19, 145 
32,952 
41,721 
47, 510 
50,412 

56,628 
29,840 
22,576 
10,052 

5,860 

20, 941 
4,081 
2,144 
4,339 
735 

231 
44 
11 



499 

5,768 

12,937 

30,121 

42, 356 

57,867 
42,611 
45,258 
28,025 
17,959 

80,395 
22,392 
15, 62 J 
57,890 
18,712 

10, 803 
2,562 
1,394 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms." 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



89 



Table 19 . —ADJUSTED GROSS INCOME, EXEMPTIONS 



Adjusted gross income classes 



Total. 



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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$6,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000.... 
$50,000 under $100,000... 

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



No adjusted gross income. 

nnder $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 $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 $50,000.... 
$50,000 under $100,000... 

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



Total. 



No adjusted gross income. 

Older $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 $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 $50,000 

$50,000 under $100,000... 

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



Total. 



No adjusted gross income. 

ttider $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 $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 $50,000.... 
$50,000 under $100,000... 

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



TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, 
METROPOLITAN STATISTICAL AREAS— Continued 

(Taxable and nontaxable returns] 



IN 100 LARGEST STANDARD 



Number of 
returns 



Adjusted 
gross income 



f ThouHmd 
dotUra) 



Exemptions 



(nouamd 
dolUra) 



Taxable 
income 



( TTiouaand 
dotUra) 



Income tax 
after 
credits 

f Thousand 
doiiaraj 



Boston, Massachusetts 



3,235 

105,184 
109,765 
116,208 
118,865 
111,081 

103,828 
86,899 
60,998 
42,067 
26,200 

46,545 

12,220 

5,478 

9,870 

2,959 

444 
87 
101 



^11,114 

53,253 
163,146 
290,272 
415,970 
500,808 

569, 539 
560,516 
455,380 
354,129 
246,757 

545,078 
209,663 
123,489 
341,707 
194,278 

53,633 
14, 8U 
32,207 



5,384 

77,428 
103,935 
134,578 
156,897 
175,692 

198,671 

175,116 

133,784 

91,322 

55,993 

102,076 

27,047 

12,068 

22,631 

6,427 

858 
188 
219 



2,839,983 



2,944 

51,505 

123,729 

201,323 

251,498 

276,677 
293,735 
245,965 
206,418 
151,131 

353,819 

148,445 

91,429 

262,402 

153,847 

41,334 

10,660 

23,122 



683,100 



593 
10,243 
24,251 
40,385 
51,105 

56,242 
59,287 
50,212 
42,215 
31, 569 

75,457 
34,323 
23,321 
80,488 
63,921 

20,547 

5,715 

13,226 



Buffalo, New York 



461,227 



2,073 

38, 913 
42,395 
41,840 
50,372 
57,623 

58,131 
52,998 
36,661 
27,817 
14,932 

25,976 
4,663 
1,948 
2,850 

1,753 

234 
19 
29 



^2, 609, 91 5 



'4,399 

17,883 
63,569 
104,124 
176,720 
261,511 

319, 578 
342,883 
273,002 
236,206 

140,341 

301,991 
79,691 
42,785 
93,491 

113, 559 

27,149 

3,197 

16,634 



3,626 

33,950 
45,722 
52,040 
70, 586 
98,157 

114,136 

113,298 

87,213 

58,376 

31,389 

54,428 
9,952 
4,474 
6,290 
4,269 

518 
43 
58 



902 
17,694 
41,629 
83,223 
129,970 

158,595 
178,349 
146,739 
144,238 
89,694 

205,879 
57,983 
31,615 
72,699 
90,973 

21,692 

2,461 

14,018 



180 

3,457 

8,140 

16,791 

26,092 

32,210 
36,230 
29,875 
29,973 
18,654 

43,968 
13,630 
8,063 
21,679 
37,613 

10,419 
1,288 
8,605 



Charleston, West Virginia 



9,553 

6,723 

10,812 

8,661 

10,474 

7,628 
7,367 
6,155 
3,420 

3,073 

5,000 

1,046 

561 

561 

119 



'428,750 



4,867 
9,722 
26,696 
30,061 
47,683 

42,390 
47,112 
45,863 
28,706 
29,288 

58,881 
18,465 
12,415 
17, 539 
7,866 

( = ) 



148,818 



7,045 
9,176 
16,368 
14,688 
21,068 

14,230 

18,200 

15,705 

7,169 

8,383 

10,927 

2,686 

1,287 

1,449 

274 



508 

2,184 

8,647 

13,561 

21,740 

21,640 
23,472 
24,830 
18,152 
17,568 

41,062 
13,750 

9,569 
14,645 

6,837 



102 

437 

1,712 

2,746 

4,381 

4,427 
4,737 
5,016 
3,767 
3,610 

8,755 
3,234 
2,382 
4,349 
2,940 

351 



Chattanooga, Tennessee-Georgia 



11,315 

12,931 

14,069 

8,366 

8,250 

9,210 
8,949 
4,988 
4,331 
921 

3,143 
731 
536 
590 
143 

40 

12 

9 



'419,477 



6,687 
19,304 
37,021 
29, 331 
37,512 
50,714 
57,658 
37,160 
36,517 

8,787 

37,358 

12,402 

12,281 

20,703 

9,271 

4,834 

2,022 

3,401 



9,226 
15,805 
22,219 
17,307 
18,513 

22,783 

18,525 

U,377 

8,958 

2,414 

6,807 

1,358 

1,252 

1,332 

298 

92 

21 

20 



214.635 



665 
4,483 
11,782 
8,881 
13,910 
20,109 
30,287 
20,245 
21,418 
5,390 

24,971 
9,425 
8,884 

17,721 
7,904 
4,224 
1,728 
2,608 



51,256 



134 

892 

2,358 

1,774 

2,791 

4,008 
6,099 
4,077 
4,283 
1,111 

5,361 
2,165 
2,207 
5,956 
3,383 
2,165 
955 
1,537 



Number of 
returns 



Adjusted 
gross income 



( Tliouaand 
doiiaraj 



Exemptions 



fThouaand 
dottmrm) 



Taxable 
income 



f TTwuaand 
do/iara; 



Income tax 
after 
credits 

(Thooaaftd 
do/iara) 



Bridgeport, Connecticut 



10,000 
12,751 
15,285 
13,773 
17,749 

21,121 

13,970 

11,330 

9,928 

6,868 

8,479 

1,638 

695 

698 

212 

44 

10 

9 



'825,405 



5,501 
18,773 
38,216 
48,552 
80,643 

U7,321 
91,029 
85,206 

84,905 
64,851 

98, 577 
27,577 
15,254 
25,425 
14,154 

5,508 
1,681 
2,573 



7,759 
14,084 
18,630 
19,931 
33,171 

42,855 
32,236 
21,984 
19,414 
17,342 

17,149 

3,953 

1,708 

2,013 

497 

110 
19 
17 



512 
4,494 
16,226 
22,121 
37,584 

57,302 
44,343 
51,390 
52,498 
37,678 

69,167 
20,358 
11,995 
20,398 

12,106 

4,863 
1,368 
2,189 



Canton, Ohio 



9,528 
11,414 
8,574 
9,676 
17,568 

14,847 
6,461 
7,550 
6,944 
4,447 

6,496 

1,201 

514 

753 

102 



4,547 
16,616 
20,930 
34,329 
79,659 

81,124 
41,484 
55,937 
58,443 
42,397 

75,976 
20,698 
11,543 
23,899 
6,506 

676 
3,146 



7,965 
12,689 

9,638 
22,011 
31,675 

28,952 
15,041 
15,713 
16,488 
11,011 

13,115 

2,572 

1,028 

1,539 

242 



326,154 



244 

3,930 

8,848 

10,407 

38,130 

41,432 
20,944 
33, 312 
34,232 
25,678 

53, 562 
15,962 

9,421 
20,033 

5,646 

635 
2,233 



Charlotte, North Carolina 



8,814 
8,990 
13,544 
14,328 
11,728 

6,465 
7,413 
3,935 
3,270 
2,939 

5,622 

1,203 

602 

815 

229 



4,004 
13,993 
32,991 
43, 301 
52,095 

35,391 
47,632 
29,653 
27,453 
27, 572 

66,068 
21,126 
13,893 
26,764 
15,338 

549 

3,066 



3,336 
12,379 
19, 520 
26, 597 
25, 578 

13,348 

14,408 

3,823 

7,148 

5,312 

U,319 

2,780 

1,722 

2,044 

509 



270 

3,313 

10,358 

15,749 

17,489 

15,059 
24,304 
14,809 
14,625 
17,590 

43,692 
14,854 
10,070 
21,130 
11,943 

456 
2,660 



Chicago, Illinois 



7,556 

226, 553 
201,164 
203,664 
244,078 
264,459 

267,154 
223,004 
203,485 
151,184 
101,631 

201,496 

38,366 

16,047 

23,122 

6,994 

1,097 

341 

405 



'14,614,659 



'22,902 

120,912 
295,153 
522,078 
855,115 
1,189,533 

1,463,330 
1,481,207 
1,519,062 
1,279,254 
963,351 

2,352,255 
653,133 
355,385 
780,065 
464,336 
130,958 
58,191 
148,693 



9,230 

133, 521 
218,680 
260, 528 
320,712 
403,519 

430,025 
470,597 
435,347 
323,376 
213,079 

423,191 
84,198 
35,643 
50,717 
15,201 
2,337 
722 
815 



8,819,104 



7,538 

31,925 

204,639 

426,226 

621,236 

773, 536 
795,571 
355,764 
767,754 
603,229 

1,606,969 
483,933 
275,779 
636,930 
392,958 
109,291 
48,158 
120,618 



103 

848 

3,235 

4,385 

7,611 

11,708 

8,963 

10, 589 

10,821 

7,803 

14,912 
4,716 
3,007 
6,376 
5,121 

2,552 

751 

1,296 



73,071 



48 

733 
1,712 
2,100 
7,603 

8,403 
4,183 
6,850 
6,978 
5,286 

11,429 
3,708 
2,389 
6,273 
2,370 

394 
1,719 



54 

622 
2,077 
3,133 
3,530 

3,045 
4,890 
2,983 
2,968 
3,656 

9,499 
3,522 
2,568 
6,232 
4,923 

241 
1,365 



1,497 
16,254 
39,920 
85,857 
126, 321 

157,855 
163,038 
175,716 
158,494 
127,169 

345,161 

113,519 

71,881 

200,256 

169,075 

55,391 

26,555 

71,241 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms. 



90 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 19 . —ADJUSTED GROSS INCOME, EXEMPTIONS, 



TAXABLE INCCWE, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, 
METROPOLITAN STATISTICAL AREAS— Continued 



IN 100 LARGEST STATTOARD 



[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross income 



(Thousand 
dollatai 



Exemptions 



(Thaiamnd 
dotl»ra) 



Taxable 
income 



f TTiouaand 
dotUra) 



Income tax 
after 
credits 

(Thouaand 
doIUra) 



Number of 
returns 



Adjusted 
gross income 



(Thoutattd 
dollara) 



(Thouaand 
doltmraj 



Taxable 
income 



(thoitaand 
doltarmj 



Income tax 
after 
credits 

(Thouaand 
dollar*} 



Cincinnati, Ohio-Kentuclcy 



Cleveland, Ohio 



Total 

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 $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 $50,000 

$50,000 under $100,000.. 

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

Total 

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 $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 $50,000 

$50,000 under $100,000... 

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

Total 

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 $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 $50,000.... 
$50,000 under $100,000... 

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

Total 

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 $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 $50,000 

$50,000 under $100,000... 

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



35,495 
37,792 
36,647 
46,691 
50,159 

49,476 
31,234 
26,603 
18, 7X 
12,290 

23,728 

5,763 

2,658 

3,210 

986 

141 
49 
62 



17,887 

57,369 

92,061 

162,951 

224,162 

272,556 
200,815 
198,269 
157,972 
U5,948 

280,960 
97,638 
59, 524 

108,090 
65,187 

16,780 

3,230 

25,334 



I') 

29,308 
44,354 
46,666 
64,972 
I'i.lb') 

101,343 
63,993 
61,388 
41,415 
28,296 

49,754 

12,485 

6,012 

7,532 

2,144 

311 
104 
128 



1,259,825 



950 

15,971 

36,768 

76,745 

114,558 

131,856 

108,194 

108,368 

96,722 

71,321 

193,066 
73,467 
46,115 
83,755 
54,847 

14,169 
6,784 
21,169 



191 
3,126 
7,287 
15,234 
23,277 
26,665 
21,598 
22,089 
19,903 
14,564 

41,363 
17,249 
11,845 
27,730 
23,239 

7,185 

3,689 

11,777 



59,235 
59,466 
53,593 
56,566 
30,069 

79,769 
72,309 
57,416 
37,403 
26,089 

49,636 
9,099 
3,945 
6,405 
1,238 

228 



^3,904,418 



(') 

31,243 
88,158 
135,963 
198,645 
360,675 

437,408 
470, 533 
429,840 
315,773 
247,822 

579, 576 
156,275 

87,475 
213,244 

82,238 

27,182 
11,565 
34,905 



46,940 
66,082 
65,763 
80,949 
132,338 

151,1% 

155,186 

123,362 

87,568 

57,112 

103,349 
20,165 

8,582 
14,611 

2,683 

530 
134 
185 



2,277,024 



2,262 
23,215 
54,908 
89,811 
176,697 
219,404 
246,113 
241,352 
184,190 
157,953 

398,339 
116,214 

66,873 
176,846 

67,970 

19,555 

9,337 

25,935 



Columbus, Ohio 



Dallas, Texas 



25,278 
27,933 
26,291 
24,076 
29,028 

23,751 
23,931 
14,709 
11,857 
6,521 

14,831 

3,130 

1,223 

2,083 

486 

96 
18 
12 



13,900 
41,728 
66,860 
34,833 
131,226 

130,013 
155,117 
110,105 
100, 549 
61 , 326 

173,251 
54,402 
26,828 
67,395 
31,697 

11,042 
3,060 
5,158 



21,967 
30,863 
31,993 
34,235 
50,923 

47,195 

54,073 

33,385 

26,389 

13,265 

31,819 

7,186 

2,521 

4,496 

1,105 

244 
37 
27 



730,522 



921 
12,213 
27,894 
40,480 
62,915 

64,843 
79,967 
61,495 
60,050 
38,500 

119,217 
40,726 
21,845 
55,984 
26,464 

9,879 
2,557 
4,572 



184 

2,443 

5,450 

8,135 

12,494 

13,193 
16,253 
12,451 
12,315 
7,991 

25,512 
9,4.49 
5,567 
17,704 
11,190 

5,183 
1,338 
2,789 



1,896 

33, 925 
35,591 
45,657 
41,034 
46,193 

33,235 
31,968 
21,837 
16,541 
13,565 

22,804 
6,113 
3,257 
3,538 
1,154 

122 
55 
57 



^9,828 
16,433 
52,638 
113,321 
144,838 
207,827 

183,055 
208,230 
162,965 
140,099 
128,289 

263,071 
105,443 

72,781 
118,933 

76,233 

14,425 

9,405 

23,350 



623,120 



2,427 
28,695 
41,000 
72,353 
71,524 
79,811 

69,301 
66,713 
47,624 
36,380 
27,630 

48,169 

12,554 

7,233 

8,666 

2,512 

258 
135 
135 



662 
U,124 
33,191 
56, 539 
97,226 

87,156 
109,991 
93,218 
84,274 
80,521 

182,960 
80,292 
56,836 
97,638 
66,098 

11,792 

7,829 

19,717 



Davenport-Rock Island-Moline, Iowa-Illinois 



Dayton, Olio 



7,020 
6,398 
6,350 
7,551 
9,481 

12,832 

12,130 

5,644 

7,923 

2,642 

6,369 
333 
444 
483 
135 



3,730 

9,620 

15,562 

26, 827 

43,396 

69,711 
79,097 
42,238 
66,128 
24,848 

77,120 
15,202 

9,969 
16,033 

8,558 

734 
1,944 



5,183 
3,179 
3,822 
8,774 
16,068 

28,504 
26, 519 
10,011 
19,174 
4,194 

13,653 
1,687 

943 
1,509 

325 



103 

2,113 

5,498 

14,327 

21,197 

31,448 
40,019 
26,184 
37,904 
17,499 

53,527 
11,939 

8,050 
13,059 

7,555 

643 
1,532 



21 

423 

1,099 

2,776 

4,262 

6,376 
8,126 
5,352 
7,827 
3,757 

11,486 
2,917 
2,064 
4,046 
3,247 

367 
1,086 



23,430 
21,011 
20,919 
18,042 
27, 111 
22,219 
25,696 
18, 360 
15,063 
10,138 

18,926 
2,946 
1,146 
2,074 
394 

43 
21 
21 



11,321 
31,823 
52,715 
64,393 
123, 514 

122,576 
167, 397 
137,595 
128,206 
96, 332 

221,266 
50,807 
25,741 
70,424 
25,901 

5,153 

3,610 
8,962 



19,330 
20,892 
26,197 
31,590 
47,802 

40,991 
50,357 
41,300 
30,267 
24,634 

39,542 

6,257 

2,663 

5,022 

845 

UO 
42 



650 

9,461 

19,671 

27,998 

60,369 

66,180 
94,833 
78, 525 
82,192 
59,092 

153,809 
38,885 
20, 357 
57,364 
22,433 

4,557 
3,130 
7,350 



Denver, Colorado 



Des Moines, Iowa 



1,925 

33,470 
31,810 
28,077 
42,001 
29,729 

33,457 
29,922 
26,867 
18,219 
14,009 

23,119 

4,596 

1,836 

3,318 

597 

55 
19 
26 



'1,838,082 



=6,190 

16,626 
46,572 
70,211 
147,664 
134,158 

184,638 
195,739 
201,789 
153,922 
133,790 

270,477 
78,040 
40,975 

112,243 
38,211 

6,910 
3,325 
8,982 



533,792 



3,204 

24,394 
33,496 
35,026 
60,330 
51,721 

60,765 
65,202 
55,772 
39,181 
30,672 

49,935 

10,299 
4,429 
7,796 
1,341 

127 
46 
56 



1,043,504 



835 
12,413 
26,766 
69,830 
62,378 

94,431 
95,222 
113,266 
92,229 
81,418 

179,757 
55,350 
30,353 
33,463 
30,617 

5,695 
2,521 
6,910 



166 

2,446 

5,293 

14,018 

12,617 

13,922 
19,395 
23,038 
19,033 
16,805 

38,242 
12,843 
7,584 
24,657 
12,508 

2,850 
1,305 
3,909 



13,055 
9,659 

10,919 
8,055 
9,931 

9,770 
10,236 
7,867 
4,800 
4,209 

5,252 
1,452 

429 
923 
228 



533,381 



7,796 
15,199 
27,640 
23,094 
44,427 

53,027 
67,189 
58,874 
40,341 
40,321 

62,290 

25,007 

9,770 

32, a2 

15,552 

1,584 
1,741 



10,462 
10,808 
13,652 
9,979 
17, 396 

22,831 
23,125 
15,703 
10,134 
7,972 

10,783 

3,305 

1,030 

2,194 

538 



478 
4,424 
11,309 
13,856 
19,386 

20,436 
30,761 
34,170 
22,433 
25,264 

42,255 
13,522 
7,666 
26,032 
13,354 

(') 
1,201 
1,476 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



91 



Table 19.— ADJUSTED GROSS INCOME, 



Adjusted gross income classes 



EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, 
METROPOLITAN STATISTICAL AREAS— Continued 

[Taxable and nontaxable returns] 



IN 100 LARGEST STANDARD 



Total 

No adjusted gross income. 

Dhder $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 $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 $50,000.... 
$50,000 under $100,000... 

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

Total 

No adjusted gross income. 

ttider $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 $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 $50,000 

$50,000 under $100,000... 

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

Total 

No adjusted gross income. 

nnder $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 $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 $50,000 

$50,000 under $100,000... 

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

Total 

No adjusted gross income, 

ttider $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 $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 $50,000... 
$50,000 under $100,000.. 

$100,000 under $150,000. 
$150,000 under $200,000. 
$200,000 OP more 



Number of 
returns 



Adjusted 
gross income 



(TbouMmitd 
dotlMf} 



Exemptions 



(Thautmnd 
dotUra) 



Taxable 
income 



(ThtMtaMnd 
dotlara) 



Income tax 
after 
credits 

(7houM»nd 
dollaraj 



Detroit, Michigan 



1.287.312 



6,437 

116,331 
117,994 
105,603 
102,728 
149,510 

156,399 
127,439 
115,830 
79,689 
57,971 

UJ.,877 

19,292 

6,732 

9,959 

2,412 

275 

97 

132 



^7.693.736 



326,533 

53,503 
173,191 
263,209 
362,980 
678,152 
360,578 
326,684 
365,572 
676,267 
547,995 

1,313,175 
326,897 
151,140 
333,330 
159,064 

33,115 
16,506 
68,916 



2.276.023 



9,653 

101,969 
135,976 
154,534 
153,174 
257,396 

306,524 
273,351 
252,368 
176,540 
123,250 

242,617 

42,603 

U,507 

24,119 

5,392 

534 

203 

258 



4.491.075 



3,166 
42,525 
92,172 
159,528 
328,482 
426,870 
431,590 
485,765 
404,229 
346,637 
902,913 
243,807 
119,218 
272,879 
135,328 

27,333 
13,760 
54,823 



1.037.292 



634 
3,453 
13,225 
31,944 
66,336 

36,943 
87,806 
99,495 
83,435 
71,931 

193,612 
56,363 
30,983 
84,976 
57,363 

14,061 
7,766 
35,456 



Erie, Pennsylvania 



10,749 
10,609 
11,204 
10,725 
U,921 

10,089 

7,513 

4,529 

3,699 

(^) 

2,730 

643 

(^) 

440 
206 

41 



^413,319 



C = ) 

4,380 
16,637 
23,270 
38,548 
53,330 

55,177 
47,970 
34,372 
31,775 

32,397 
10,894 

15,548 
12,878 

4,572 

1,439 



153,231 



8,565 
13,758 
14,561 
18,785 
23,028 

25,014 

15,258 

10,257 

8,534 

(^) 

6,079 

1,424 

(^) 

953 
533 



217,821 



128 
3,900 
11,383 
14,643 
24,155 

22,945 
25,347 
19,033 
13,161 

22,278 
7,930 

13,283 
11,197 

4,077 

1,305 



50,573 



24 

777 

2,234 

2,342 

4,383 

4,616 
5,332 
3,845 
3,711 

4,765 
1,888 

4,253 

4,682 

2,115 

793 



Fort Worth, Texas 



1,263 

20,551 
15,625 
25,064 
23,029 
25,210 

19,622 

18,940 

8,467 

8,420 

6,112 

11,966 

2,646 

941 

972 
433 

39 
20 
16 



^991,337 



'2,628 

9,884 

23,402 

53,584 

79,508 

114,236 

107,353 

121,404 

63,551 

70,921 

57,991 

141,318 
45,449 
20,577 
32,833 
29,709 

4,432 
3,463 
4,135 



333,211 



2,2^3 

16,110 
20,273 
39,497 
35,449 
49,289 

44,335 
41,606 
19,536 
15,980 
11,750 

25,144 
5,311 
2,196 
2,252 
1,053 

72 

40 
35 



605 

4,430 

18,790 

32,631 

47,805 

49,257 
61,973 
35,214 
43,331 

38,114 

98,758 
35,303 
16,575 
27,142 
25,769 

4,027 
3,054 
3,531 



127,105 



120 

364 

3,712 

6,557 

9,523 

9,954 
12,540 
7,149 
8,817 
7,918 

21,336 
8,458 
4,546 
8,496 

11,121 

2,039 
1,766 
2,084 



Gary-Hammond-East Chicago, Indiana 



169,100 



15,158 

10,784 
11,915 
15,997 
23,789 

27,657 

18,569 

17,455 

6,710 

5,331 

11,526 

1,292 

408 

1,091 

1J4 



^947,310 



8,523 
15,872 
30,004 
60,030 
105,869 

151,095 

120,973 

130,053 

56,765 

51,004 

135,551 
22,079 

9,354 
37,292 

8,405 

(M 
2,689 



329,204 



13,819 
14,287 
18,542 
28,227 
53,157 

62,810 
40,857 
40,126 
U,819 
10, 559 

24,823 
3,201 

693 
2,455 

325 



522,799 



435 

3,762 

9,912 

25,766 

41,558 

70,678 
64,090 
73,240 
35,105 
34,978 

96,374 
16,282 

7,590 
32,009 

7,452 

2,453 



87 

754 

1,931 

5,200 

8,383 

14,281 
12,999 
14,920 
7,252 
7,451 

20,752 
3,743 
2,037 

10,110 
3,175 

1,420 



Number of 
returns 



Adjusted 
gross income 



(Thotiaand 
doll»rm) 



Exemptions 



(Thoammnd 
dottmr*) 



Taxable 
Income 



(Thouamnd 
dollar*) 



Income tax 
after 
credits 

(Thcuamnd 
datura) 



Duluth-Superior, Minnesota-Wisconsin 



92.388 



9,639 
11,947 
12,755 
10,099 

9,696 

10,550 

12,114 

5,712 

2,042 

2,356 

2,993 

806 
370 
509 
74 



^432.675 



4,486 
13,460 
33,011 
34,567 
43,342 

57,903 
77,512 
43,131 
17,205 
22,283 

35,538 
U,786 

8,270 
16,094 

4,693 

503 
1,950 



153.702 



7,849 
11,103 
16,917 
15,819 
18,516 

22,123 

27,751 

12,555 

4,177 

5,579 

6,024 
1,624 

821 
1,243 

158 



377 
6,948 
12,473 
1A,499 
13,937 

23,233 
38,692 
25,177 
10,147 
12,333 

24,768 
10,432 

5,841 
11,807 

3,844 

374 
1,669 



Flint, Michigan 



115,795 



10,578 
11,455 
9,317 
8,810 
18,191 

16,457 

14,591 

6,204 

4,636 

5,745 

7,677 
852 



(.') 



^529,541 



5,429 
17,278 
23,350 
31,107 
81,678 

91,620 
94,503 
46,092 
39,610 

54, 178 

38,624 
14,134 

( = ) 

6,777 

1,411 
12,202 



212,426 



9,519 

15,430 
13,045 
14,087 
36,515 

34,412 
34,072 
12,039 
9,657 
12,058 

15,285 
1,577 



(.') 



204 
3,780 
8,167 
12,013 
32,009 

45,645 
47,261 
27,385 
24,932 
34,733 

61,094 
11,232 

5,865 

(^) 
1,082 
9,503 



Fresno, California 



106,102 



14,141 

13,633 

13,430 

9,735 

13,857 

3,765 
6,822 
7,391 
5,338 
2,571 

5,568 

1,478 

850 

821 
174 



19,490 
33,129 
34,037 
51,400 

48,478 
44,733 
55,446 
45,311 
24,297 

56,505 
25,190 
19,218 
27,585 
10,985 

930 



183,614 



12,716 
16,523 
19,421 
18,503 
26,130 

19,689 
14,119 
17,423 
12,851 
4,390 

11,725 

3,071 

1,854 

1,829 

374 

I') 



283,949 



377 

3,833 

9,484 

10,840 

25,705 

20,253 
23,639 
30,230 
25,119 
17,068 

45,308 
19,198 
15,332 
23,223 
9,506 

( = ) 



Grand Rapids, Michigan 



120,984 



11,138 
10,381 
13,161 
11,662 
14,463 

15,543 
11,930 
9,339 
3,462 
3,196 

6,188 

1,590 

785 

783 

210 

54 
7 
5 



1660,590 



4,745 
15,154 
33,600 
40,819 
64,519 

90,171 
76,677 
69, 521 
71,515 
30,517 
72,235 
27,303 
17,170 
24,979 
14,062 

6,797 
1,135 
1,133 



210,956 



9,538 

10,335 
16,894 
17,715 
27,314 

32,760 
26,248 
20,868 
15,406 
7,406 

14,667 
4,418 
1,802 
1,675 
477 

155 
13 



369,917 



253 
4,358 
13,804 
16,131 
26,611 

44,275 
38,757 
33,206 
46,630 
13,302 

47,850 
19, 558 
13,255 
20,994 
12,067 

6,354 

1,042 

960 



Fbotnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms. 



92 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 19 . —ADJUSTED GROSS INCOME, EXEMPTIONS, 



TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, 
METROPOLITAN STATISTICAL AREAS— Continued 



IN 100 LARGEST STANDARD 



[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross income 

(Thousand 
dollar*} 



Exemptions 



(Thousand 
dottora) 



Taxable 
income 



(Ttiooaond 
dotlmrai 



Income tax 
after 
credits 

(Thouamnd 
dollara) 



Number of 
returns 



Adjusted 
gross income 



(Thottaand 
dollar a) 



Exemptions 



(Thouaand 
doUara) 



Taxable 
income 



(Thouaaitd 
dotlara) 



Income tax 
after 
credits 

(Thauaand 
dollara) 



Harrisburg, Pennsylvania 



Total 

No adjusted gross income 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$i,000 under $5,000 

$5,000 under $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 $50,000 

$50,000 under $100,000.., 

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

Total 

No adjusted gross income. 

Dnder $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 $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 $50,000.... 
$50,000 under $100,000... 

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

Total 

No adjusted gross income. 

Dnder $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 $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 $50,000.... 
$50,000 under $100,000... 

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

Total 

No adjusted gross income. 

aider $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 $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 $50,000 

$50,000 under $100,000... 

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



14,514 
13,670 
14,722 
15,261 
13,360 

16,704 

12,557 

11,992 

3,759 

3,557 

5,073 
1,209 

935 
131 



^636.534 



I') 

7,857 
19,394 
37,521 
52,708 
60,236 

92,740 
81,540 
89,697 
31,534 
33,511 

58,873 
20,528 

32,017 
8,501 

319 
1,235 



12,146 
14,093 
19,729 

25,718 
23,187 

31,461 
24,611 
25,108 
6,716 
7,465 

9,933 
2,470 

1,990 
273 



359.758 



287 

5,697 

13,811 

22,340 

28,876 

49,739 
44,845 
52,502 
20,011 
21,434 

41,711 
15, 593 

27,424 
7,138 

734 
1,006 



58 
1,129 
2,757 
4,513 
5,867 

10,026 
9,076 

10,759 
4,090 
4,453 

8,964 
3,648 

9,117 
2,997 

435 
483 



20,368 
19,973 
19,601 
18,657 
23,554 

20,768 
19,356 
13,703 
16,307 
8,472 

14,075 

2,335 

1,813 

2,165 

537 

108 
18 
25 



Hartford, Connecticut 



9,168 
29,910 
48,402 
65,973 
106,244 

112,926 
126,491 
102,818 
139,111 
30,102 

165,170 
49,089 
39,921 
71,964 
35,214 

13,973 
3,170 
9,470 



325.506 



16,814 
18,403 
20,230 
26,935 
29,656 

40,855 
37,921 
29,444 
37,213 
19,342 

31,042 
6,071 
4,164 
4,798 
1,292 

257 
34 
52 



731.546 



239 
9,004 
22,860 
30,684 
62,322 

56,910 
63,020 
59,636 
79,946 
49,320 

112,048 
37,057 
30,791 
59,557 
29,876 

12,392 
2,791 
8,043 



Honolulu, Hawaii 



Houston, Texas 



16,261 
18,843 
19,534 
19,431 
12,687 

14,998 
10,954 
10,410 
7,136 
5,279 

9,518 

1,815 

740 

1,243 

314 

47 
9 
15 



8,910 
28,202 
50,244 
68,028 
56,762 

82,225 
71,015 
77,963 
60,733 
49,668 

112,571 
30,870 
16,640 
39,377 
20,336 

5,484 
1,562 
5,101 



11,065 
18,908 
24,110 
34,481 
16,665 

35,636 
25,046 
24,680 
13,146 
12,231 

21,706 

4,517 

1,373 

3,062 

791 

97 
20 

23 



691 
10,183 
23,311 
26,051 
33,667 

36,190 
37,652 
42,750 
39,070 
31,002 

75,949 
21,759 
12,887 
31,656 
16,312 

3,548 
1,326 
4,431 



394,137 



139 
1,960 
4,591 
5,009 
6,793 

7,335 
7,701 
8,339 
3,133 
6,395 

16,301 
5,028 
3,441 
9,605 
6,900 

1,563 

659- 

2,246 



2,271 

41,249 
42,257 
41,188 
42,910 
43,531 

40,013 
34,586 
30,270 
22,338 
U,731 

28,004 
5,751 
2,688 
3,386 
1,129 

206 
45 
84 



'2,219,726 



'21,875 

21,318 
63,638 
104,231 
150,013 
194,515 

218,987 
223,042 
225,785 
193,076 
m,6U 

330, 310 
97,835 
59,331 

U0,429 
72,370 

24,911 
7,692 
31,955 



708,933 



4,856 

34,004 
51,769 
65,456 
79,580 
83,249 

84,940 
77,267 
66,124 
50,594 
23,247 

53,230 
12,470 
6,326 
7,432 
2,649 

477 
91 
172 



1,261,329 



1,082 
13,641 
31,399 
54,265 
34,225 

103,272 
109,882 
125,357 
115,335 
69,993 

229,036 
74,120 
46,376 
90,508 
61,398 

20,431 
6,450 
24,559 



Huntington-Ashland, West Virginia-Kentucky-Ohio 



Indianapolis, Indiana 



72,041 



8,901 
8,433 
9,308 
8,951 
6,244 

5,666 
9,388 
3,667 
4,181 

3,057 
551 



} < = ' 



C^) 



4,869 
13,452 
24,355 
31,019 
27,708 

31,017 
64,524 
27,492 
35,609 

35,831 
9,195 

I') 

4,143 
(') 

1,030 



8,289 

10,748 
12,857 
16,867 
10,277 

12,413 
20,538 
9,395 
7,340 

6,314 
1,309 

158 

11 



134.526 



184 
3,383 
9,036 
10,901 
13,289 

15,027 
35,579 
14,013 
24,392 

24,686 
6,973 

3,570 

779 



39.939 



255,642 



38 

629 

1,308 

2,047 

2,713 

3,041 
7,226 
2,325 
5,115 

5,238 
1,616 

1,505 



29,893 

20,393 
21,730 
29,149 
28,070 

23,836 
24,034 
17,846 
15,535 

13,001 

17,329 

3,499 

1,123 

2,146 

513 

81 
24 
35 



'1.452,532 



15,331 

32,197 

54,262 

101,526 

125,555 

157,492 
154,391 
133,823 
131,462 
123,209 

210,134 
59,551 
25,101 
71,209 
32,976 

9,942 
4,122 
16,273 



425,501 



26,530 
23,726 
24,125 
46,706 
41,223 

62,911 
51,046 
35,356 
34,096 
25,190 

36,662 
7,601 
2,225 
4,599 
1,162 

188 
52 
74 



876,058 



865 
9,095 
23,966 

44,572 
69,081 

75,029 
34,549 
81,044 
81,272 

61,348 

148,945 
44,826 
19,105 
59,432 
27,859 

3,656 
3,560 
12,804 



Jacksonville, Florida 



Jersey City, New Jersey 



16,033 
23,903 
18,239 

21,665 
17,449 

13,962 

15,213 

11,496 

5,912 

3,731 

6,193 
997 
852 
848 
262 

42 
12 
16 



'757,604 



7,104 
36,143 
46,204 
75,861 
73,832 

97,850 
86,512 
50,543 
35,157 
71,018 
17,599 
18,846 
30,047 
16,599 

5,121 

2,061 

13,397 



13,578 
26,860 
29,519 
39,036 
34,843 

26,332 
35,627 
29,396 
13,664 
8,006 

12,356 

2,123 

2,179 

1,951 

633 

91 



385,075 



165 
7,118 
12,196 
26,257 
31,247 

36,839 

43,639 
44,431 
29,260 
21,805 
49,150 
13,740 
14,185 
25,209 
14,017 

4,237 
1,625 
9,355 



92,214 



34 
1,412 
2,220 
5,281 
6,327 

7,474 
3,843 
8,969 
5,983 

4,574 

10,479 
3,317 
3,567 
8,101 
5,923 

2,158 

848 
6,704 



22,240 
25,260 
26,499 

37,434 
40,111 

31,646 
28,625 
14,236 
10,998 
7,180 

9,166 

1,344 

543 

304 

120 



'1,237,721 



13,943 
36,610 
65,619 
U3,177 
130,947 

173,612 
185,753 
106,511 
93,016 
63,195 

104,641 
23,212 
11,997 
26,496 
7,699 

987 
3,836 



383,616 



19,667 
23,088 
29,273 
49,224 
61,552 

59,303 
57,631 
28,834 
21,251 
15,073 

17,292 

2,574 

1,120 

2,064 

247 

10 
11 



684,161 



923 
10,827 
27,920 
63,774 
93,755 

88,213 
100, 574 
62,909 
59,591 
42,951 

73,398 
16,627 

3,459 
21,951 

6,424 

835 
2,757 



Ftootnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms." 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



93 



Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS 



TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, IN 100 LARGEST STANDARD 
METROPOLITAN STATISTICAL AREAS— Continued 

[Taxable and nontaxable returns] 



Adjusted gross income classes 



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 $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 $50,000.... 
$50,000 under $100,000... 

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



Total 

No adjusted gross income. 

ttider $1,000. 
$1,000 under 
$2,000 under 
$3,000 under 
$4,000 under 



$5,000 under 
$6,000 under 
$7,000 under 
$8,000 under 
$9,000 under 



$2,000... 
$3,000... 
$4,000... 
$5,000... 

$6,000... 
$7,000... 
$8,000... 
$9,000... 
$10,000. 



$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000... 

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



No adjlisted 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 $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 $50,000 

$50,000 under $100,000... 

$100,000 under $150,000.. 
$150,000 under $200,000.. 
$200, OOO or more 



No adjusted gross income. 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 'inder $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 $50,000.... 
$50,000 under $100,000... 

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



Number of 
returns 



Adjusted 
gross incom 



dotUrm) 



Exemptions 



f7Tiou»«nd 
dotUn) 



Taxable 
income 



(Thousand 
dolUra) 



Income tax 
after 
credits 

(Thoii9mnd 
dottara) 



Johnstown, Pennsylvania 



10,387 
12,509 
8,454 
13,013 
14,880 

8,968 
2,814 
4,151 
3,364 

1,494 

614 



14,060 
15,901 
19,335 
14,766 
12,800 

10,677 

10,799 

5,212 

3,440 

2,734 

4,403 

1,922 

383 

659 

129 



95,523 



13,127 
9,441 
8,645 
7,337 

13,631 

11,578 

11,773 

5,620 

3,530 

2,266 

5,878 

1,090 

512 

617 

83 



n 

5,565 
18,149 
21,017 
45,652 
67,467 

48,103 
18,236 
31,363 

28,940 
18,206 
13,080 



8,816 
14,191 
13, 311 
23,256 
31,100 

20,081 
6,011 
10,821 

7,223 



157,439 



155 
4,695 
6,902 
17, 564 
28,133 

21,597 
9,472 
16,258 



31 

925 

1,325 

3,548 

5,679 

4,355 
1,900 
3,280 

3,811 
2,842 
2,689 



5,074 



Knoxville, Tennessee 



7,967 
23,086 
48,877 
51,757 
57,857 

53,631 
69,493 
38,767 
29,140 
25,973 

51,342 
32,642 

8,259 
22, X9 
8,490 

1,022 
737 



14,064 
18,590 
32,143 
26, 892 
24,942 

20,984 

21,237 

11,461 

6,286 

5,971 

9,391 
4,291 

876 
1,687 

293 

14 
4 



524 
4,632 
14,082 
16,153 
23,915 

28,219 
37,077 
21,142 
13,022 
16,334 

35,418 
24,419 

6,606 
18,151 

7,238 

943 
702 



105 

925 

2,725 

3,218 

4,833 

5,683 
7,533 
4,277 
3,724 
3,384 

7,577 
5,646 
1,658 
5,592 
3,053 

432 
352 



Lansing, Michigan 



7,956 
14,623 
21,534 
25,826 
60,973 

62,606 
77,135 
41,915 
29,478 
21,474 

69,542 
19,096 
11,263 
20,153 
5,405 

I') 
496 
1,099 



172.255 



11,895 
12,020 

13,339 
10,645 
26,437 

26,303 

26,088 

14,313 

8,340 

4,863 

12,191 

2,413 

1,147 

1,359 

182 



697 

2,973 

7,221 

10, 331 

26,999 

27,028 
39,049 
22,260 
16, 573 
13,496 

48,547 
14,448 

8,936 
16,085 

4,683 

409 
973 



58,193 



139 

590 

1,426 

2,103 

5,478 

5,528 
7,913 
4,551 
3,374 
2,787 

10,422 
3,413 
2,247 
4,314 
1,983 

I') 
232 
586 



Los Angeles-Long Beach, California 



13,274 

228,218 
225,635 
220,929 
234,169 
266,099 

254,047 
231,127 
190,703 
150,329 
109,860 

227,952 
43,956 
19,655 
25,128 
6,595 

1,167 
292 
381 



'15,097,630 



'44,912 

110,443 
334,1.32 
553,718 
820,482 
1,199,550 

1,394,405 
1,502,758 
1,427,628 
1,277,229 
1,040,510 

2,637,997 
751,701 
434, 588 
835,769 
434, U4 

139,805 
49, 8X 
147,883 



21,052 

175,347 
239,100 
276,471 
345,352 
426,220 

489,087 
467,934 
387,344 
319, 513 
234,219 

471,432 
91,721 
43,470 
55,739 
14,321 

2,520 
648 
307 



6,453 

88, 582 

199,817 

337,164 

571,441 

636,058 
753, 550 
782,972 
730,970 
617,366 

1,780,580 
547,494 
324,002 
655, 581 
355,600 
111,749 
37,754 
113,449 



2,046,910 



Number of 
returns 



Adjusted 
gross income 



Exemptions 



dottmrm) 



Taxable 
income 



(Thduaand 
dotUra) 



Income tax 
after 
credits 

(Thcutand 
dotUra) 



Kansas City, Missouri -Kansas 



2,229 

37,931 
39,310 
34,940 
36,123 
45,374 

40,331 
38,099 
26,232 
18,923 
15,141 

22,381 

4,006 

2,146 

3,403 

342 

98 
24 
29 



'5,402 

21,965 

58,950 

36, 527 

128,042 

206,643 

219,221 
247,339 
194,622 
160,154 
143,116 

261,642 
63,384 
48,150 

116,313 
54,699 

11,730 
4,145 
11,767 



3,502 

31,784 
39, 515 
50,572 
56,820 
78,077 

84,547 
76,872 
53,348 
40,185 
29,543 

44,578 
3,636 
4,524 
8,008 
1,862 

202 

50 
57 



1,433 

17, 3X 

23,561 

55,285 

102,480 

100,609 

132,329 

103, 563 

96,964 

94,792 

177,948 
50,602 
38,161 
95,635 
44,525 

9,736 
3,533 
10,071 



Lancaster, Pennsylvania 



10,631 
10,818 
14,467 
9,913 
11,655 

9,646 
6,350 
5,049 
4,138 
3,100 

3,688 
926 
532 
532 
112 



5,752 
16,425 
36,217 
34,735 
52,700 

53,347 
41,349 
37,793 
34,765 
29,374 

43,392 
15,955 
11,736 
17,981 
6,971 

1,728 



9,946 
12,804 
21,016 
13,353 
23,213 

22,143 

13,231 

9,267 

9,097 

6,351 

3,237 
2,114 
1,274 
1,266 
281 



564 
4,110 
13,146 
16,523 
23,462 

24,376 
23,148 
23,706 
21,888 
19,325 

30,542 
11,956 

9,137 
14,871 

6,244 



Little Roch-North Little Rock, Arkansas 



8,824 
10,017 
10,695 

9,336 
11,395 

3,723 
4,110 
4,151 
3,091 
3,557 

2,958 
625 
428 
626 

142 



'385,349 



5,176 
14,577 
26,282 

32,977 
51,702 

48,597 
26,238 
31,053 
26,136 
33,799 

35,127 
10,941 

9,478 
20,777 

9,161 

I') 
1,230 
2,910 



144,025 



7,763 
U,311 
17,754 
20,249 
22,952 

19,615 
9,176 
9,326 
6,939 
7,724 

5,917 
1,353 

928 
1,207 

319 



(') 



161 
3,322 

7,860 

9,237 

19, 524 

18,752 
13,203 
15,229 
15,396 
20,864 

23,952 
7,911 
7,236 

15,788 
7,300 



Louisville, Kentucky-Indiana 



1,278 

17,367 

38,540 

65,912 

115,084 

128,625 
153,113 
150,155 
151,095 
128,106 

382,181 
129,008 
82,576 
203,542 
149,719 

55,440 
19,931 
65,238 



26,728 
22,314 
47,467 
27, 531 
23,262 

31,. 386 

20, 588 

11,993 

9,036 

7,831 

12,284 

3,117 

1,390 

1,775 

422 

72 

20 

10 



'1,215,112 



12,711 
32,960 
68,898 
95,895 
127,930 

171,450 
132,892 
89,820 
75,154 
74,324 

145,165 
52,884 
31,263 
60,541 
27,541 

8,897 
3,357 
2,927 



21,249 
27,104 
31,738 
49,811 
52,097 

58,599 
44,323 
24,748 
19,277 
15,764 

24,496 

5,745 

3,471 

3,848 

911 

131 



669,271 



627 

3,727 

29,888 

35, 572 

60,129 

77,251 
56,369 
52,248 
45,519 
47,522 

100,113 
38,093 
23,769 
47, 321 
22,723 

7,321 
2,793 
2,285 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms." 



94 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 19.— ADJUSTED GROSS INCOME 



EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, IN 100 LARGEST STANDARD 
METROPOLITAN STATISTICAL AREAS— Continued 



[Taxable and nontaxable returns] 



Adjusted gross income classes 



TDtal 

No adjusted gross income, 

Bnder $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 $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 $50,000.... 
$50,000 under $100,000... 

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

Total 

No adjusted gross income. 

ttider $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 $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 $50,000.... 
$50,000 under $100,000... 

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

Total 

No adjusted gross income. 

Ifoder $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 $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 $50,000 

$50,000 under $100,000... 

tlOO,000 under $150,000.. 
$150,000 under $200,000.. 
$200,000 or more 

Total 

No adjusted gross income. 

tinder $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

A5,000 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 $50,000 

$50,000 under $100,000... 

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



Number of 
returns 



Adjusted 
gross Income 



(Thouaattd 
dollmtt} 



Exemptions 



(TtitMiamnd 
dollars) 



Taxable 
income 



(Thatiiand 
dottarm) 



Income tax 

after 

credits 

(ThtMiaand 
doltmrt) 



Memphis, Tennessee 



23,189 
25,117 
28,ia 
18,083 
26,092 

17,352 

17,861 

7,958 

7,130 

3,195 

6,947 
2,053 
1,213 
1,U1 
343 

35 
16 

7 



^871, 143 



11,941 
36,026 
70,243 
61,814 
115,720 

94,285 
116,600 
60,118 
60,745 
30,297 

32, 376 
35, 324 
27, 539 
38,477 
22,745 

4,039 
2,665 
3,924 



22,993 
31,098 
45,048 
40,288 
56,551 

40,172 
40,792 
15,688 
13,978 
5,897 

14,342 

4,301 

2,454 

2,498 

828 

33 
37 
13 



435,304 



445 

6,646 

20,157 

13,660 

42,148 

39,439 
57,287 
33,683 
38, 326 
19, 529 

56,105 
25,965 
21,960 
31,420 
19,458 

3,312 
2,268 
3,446 



89 
1,316 
4,009 
2,739 
8,494 

7,810 
U,544 
6,816 
7,855 
4,039 

12,051 
6,119 
5,627 
9,827 
8,294 

1,684 
1,201 
2,090 



MilwauJtee, Wisconsin 



433,214 



35,710 
34,244 
X,145 
35,139 
41,484 

64,085 
59,132 
43,127 
27,749 
17,062 

23,900 

5,056 

2,582 

3,067 

775 

126 
40 
24 



13,380 

49,337 

35,474 

124,033 

136,103 

354,451 
383,083 
320,188 
235,167 
162,131 

336,340 
86,200 
57,648 

106,966 
51,375 

14,806 
6,763 
10,324 



28,792 
33,909 
42,460 
44,250 
63,587 

122,553 

121,921 

95,186 

59,293 

32,282 

59,252 
10,876 
6,134 
6,545 
1,705 

254 
79 

48 



812 
14, 563 
33,193 
64,508 
98,172 

180,665 
207,684 
179,301 
143,054 
107,401 

232, 560 
63,213 
42,670 
84,168 
40,666 

11,607 
5,109 
7,958 



164 
2,845 
6,509 
12,950 
19,980 

36,333 
42,409 
36,710 
30,012 
22,384 

49,974 
14,657 
10,950 
26,528 
16,753 

5,845 
2,740 
5,129 



Mobile, Alabama 



8,987 
8,705 

10, 929 
8,127 

12,812 

12,123 
7,238 
6,778 
3,762 
2,393 

3,565 
769 

527 
160 



4,872 
13,133 
28, M7 
27,914 
58,261 

67,423 
47,033 
50,447 
31,853 
22,531 

41,834 
12,623 

{') 

17,818 
9,963 

{') 
1,661 



3,694 

13,393 
21,518 
18,670 
33,352 

23,382 

18,440 

16,550 

8,540 

5,007 

7,852 
1,734 

1,522 

340 



193 

2,143 
6,120 
6,586 
16,960 

26,132 
19,238 
25,906 
18,626 
14,328 

28,033 
9,360 

14,077 
8,547 



40 

429 

1,129 

1,243 

3,306 

5,274 
3,853 
5,230 
3,807 
2,961 

5,910 
2,119 

4,373 
3,609 

363 



New Haven, Connecticut 



10,202 

11,883 

17,913 

13,344 

14,297 

12,613 

12,320 

7,856 

7,706 

2,790 

7,367 
1,794 

836 
1,324 

246 



5,259 
16,925 
44,546 
46,513 
63,973 

68,136 
79,416 
59,235 
65,179 
26,349 

87,043 
30, 520 
19,615 
45,608 
16,863 

337 
7.101 



7,389 
11,744 
20,672 
16,306 
20,736 

23,141 
24,059 
17,227 
15,806 
6,902 

15,530 

3,782 

2,057 

2,826 

545 



(^) 



337 

5,149 

18,626 

23,330 

33,853 

36,035 
44,661 
33,450 
39,092 
15,568 

60,351 
23,903 
15,632 
37,881 
14,394 

763 
5.970 



67 
1,007 
3,696 
4,e»M 
6,774 

7,237 
9,028 
6,768 
7,988 
3,275 

13,075 
5,628 
3,971 

12,025 
6,196 

407 
3.735 



Number of 
returns 



Adjusted 
gross income 



dolimrwy 



Exeii5)tionfl 



iThoatmtd 
dollmtmi 



Taxable 
income 



Cnuximmitd 
dottarm) 



Income tax 
after 
credits 

frhouMmd 
dottmrm) 



Uiajni, Florida 



2,310 

36,795 
38,951 
43,356 
45,960 
34,053 

32,632 
24,615 

16,120 

12,859 

9,831 

13,914 

3,741 

1,647 

3,849 

799 

107 
50 
63 



^5,049 

18,079 
58,226 
109,658 
161,877 
153,046 

173, 538 
159,326 
120,588 
103,653 
93,255 

163,840 
63,773 
36,615 

131,642 

52,741 

13,025 

8,448 

26,661 



518,362 



2,983 

23,297 
45,797 
62,136 
72,272 
58,191 

61,481 
50,41i 
34,590 
28,135 
22,226 

29,316 

7,360 

3,948 

3,267 

1,913 

238 

112 

139 



853,063 



893 
12,130 
31,338 
60,903 
60,607 
79,013 
75,291 
62,725 
60,077 
52,160 

105,616 

43,636 

27,386 

103,058 

42,186 

9,604 

6,332 

19,603 



Minneapolis-St. Paul, Minnesota 



50,852 
53,293 
55,343 
51,035 
58,101 

59,288 
50,325 
44,377 
29, 883 
20,576 

30,504 

6,417 

3,247 

4,926 

924 

213 
61 
60 



'2,947,121 



26, 575 
77,473 
139,181 
178,717 
264,559 

325,650 
326,835 
332,995 
252,692 
194, 560 

354,504 
111,012 

72,568 
170,275 

61, 591 

25,072 
10,373 
24,425 



39, 510 
52,952 
60,776 
67,954 
92,191 

123,758 
112,043 
103,717 
63,805 
42,412 

67,807 

15,301 

7,558 

11,525 

2,168 

494 

131 

124 



1,900 

22,646 

60,845 

37,273 

132,299 

146,453 
158,762 
174,196 
148,470 
120,752 

231,025 
78,089 
54,257 

133,116 
49,363 

20,265 

7,836 

17,606 



Nashville, Tennessee 



14,737 
,12,171 
17,615 
16,230 
16,334 

10,425 

10,630 

6,166 

4,666 

3,993 

5,540 

1,496 

624 

1,178 

251 

62 

15 

17 



'629,971 



7,223 
17,948 
45,001 
56,638 
72,824 

57,432 
69,691 
45,755 
39,140 
37,821 

65,691 
26,380 
13,792 
39,462 
16,475 
7,285 
2,522 
10,044 



208,781 



11,292 
12,646 
27, 598 
23,237 
34,423 

21,725 
22,077 
13,771 
10,429 
6,732 

11,452 

3,151 

1,476 

2,472 

564 

132 

33 

30 



220 

4,881 

14,641 

20,701 

26,416 

2 5, OX 
36,144 
24,440 
22,908 
24,324 

44,989 

20,099 

10,660 

33,684 

14,219 

6,410 

2,119 

9,363 



New Orleans, Louisiana 



33,805 
34,381 
33,833' 
30,800 
35,241 

31,681 
13,535 
12,567 
10,226 
6,059 

12,234 
3,117 
1,663 
1,926 
1,214 

194 

24 

38. 



16,397 

50,340 

35, 572 

108,691 

157,354 

174,232 

119,820 

94,161 

37,221 

57,090 

144,055 
53,331 
36,775 
65,135 
86, 574 

21, 816 

4,103 
15.814 



26,142 
42,566 
49,506 
56,982 
67,259 

64,304 
36,460 
25,382 
22,899 
12,740 

26,057 
7,382 
3,300 
4,029 
2,991 

455 
45 

22. 



1,025 
10,792 
28,053 
40,426 
70,828 

85,379 
65,101 
52, 353 
53,138 
36,189 

99,355 
33,472 
29,739 
54,106 
73,875 

17,740 
3,354 
9.923 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



95 



Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS 



TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, 
METROPOLITAN STATISTICAL AREAS —Continued 

[Taxable and nontaxable returns] 



IN 100 LARGEST STANDARD 



Adjusted gross income classes 



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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,X0 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 $50,000.... 
$50,000 under $100,000... 

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



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 $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 $50,000.... 
$50,000 under $100,000... 

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



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 $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 $50,000 

$50,000 under $100,000... 

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



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 $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 $50,000.... 
$50,000 under $100,000... 

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



Number of 
returns 



Adjusted 
gross income 



(Thtxiamd 
dotlara) 



E-^emptions 



(Thauamnd 
dolUra) 



Taxable 
income 



f TTiouswtd 
dotUrt) 



Income tax 
after 
credits 

(Thmi»*r>d 
dotUra) 



New York, New York 



11,613 

387, 856 
437,631 
541,783 
543,445 
514, 692 

466,564 
349, 332 
261,415 
195,234 
133,312 

269, 838 
78, 355 
35,456 
54, 360 
19,391 

3,921 
1,110 
1,626 



'■25,917,626 



'81,445 

207, 602 

648,934 

1,369,442 

1,896,478 

2,3U,840 

2,559,763 
2, 258, 651 
1,956,777 
1, 654, 224 
1, 266, 229 

3, 204, 345 
1,354,792 
786, 523 
1, 846, 620 
1, 290, 359 

468, 735 
190,124 
727, 633 



130,859 



(^) 



155,935 



16,419 
20, 660 
15,566 
15,680 
16, 141 
17,490 
16,564 
11,118 
7,512 
5,782 

8,835 
1,342 

768 
1,136 

275 



m,286 



U,051 
10, 630 

7,146 
8,160 
16,732 

12,362 
14,916 
U,409 
4,755 
3,590 

7,036 
838 
436 

1,189 
227 



16,736 
317,455 
472,319 
705, 297 
764, 223 
828,043 

845,472 
690,575 
522, 038 
405,947 
266, 157 

547,111 
167, 122 

74,959 
116,721 

40, 988 

8,204 
2,306 
3,270 



14,551,173 



11,617 

151,743 

460,716 

809,461 

1, 056, 141 

1, 219, 189 

1,127,939 

1, 055, 892 

942, 073 

763, 333 

2,082,362 
943, 585 
562, 104 

1, 372, 812 
986, 300 

353, 577 
140,443 
5U, 836 



3, 729, 528 



2,322 
30,090 
90,307 
161, 986 
213, 682 

247, 998 
229, 668 
215,804 
194,595 
159,475 

447, 197 
221,524 
141,453 
418,664 
404, 8U 

174, 790 
73, 895 
301, 266 



Norfolk-Portsmouth, Virginia 



I') 



16,253 


7,809 


19, 339 


29,063 


17,377 


43,219 


20,078 


69,131 


20, 008 


88,994 


17,781 


98,694 


15,108 


97,079 


5,989 


43,906 


5,203 


44,101 


4,455 


41,977 


5,820 


66,953 


1,053 


17,353 


752 


16,535 


1,054 


36,695 


168 


10, 737 


4 


692 


5 


2,120 



266, 492 



(2) 

13,140 
24,252 
34,225 
37, 679 
36, 147 
36,156 
31, 560 
11,652 
12.716 
9,043 

12,611 
2,239 
1,537 
2,575 
362 



344 
6,518 
9,579 
24,210 
38,878 
48,208 
50,863 
26,200 
24,183 
27,350 

44,455 
13,121 
12,816 
29,383 
8,980 

590 
1,739 



69 

1,264 
1,899 
4,374 
7,718 
9,748 
10, 253 
5,306 
5,072 
5,683 

9,387 
3,026 
3,280 
9,268 
3,699 

353 
1,271 



Cttaha, Nebraska-Iowa 



7,806 
29,347 
39,446 
35, 506 
72,425 

96,436 
106, 894 
82, 701 
63,773 
55,099 

103, 208 
22, 470 
16, S78 
37, 069 
18, i02 

498 
2,922 



264, 898 



12,920 
23,718 
20,750 
22, 967 
28,976 

38, 732 

35,286 

25, 176 

15,480 

13,405 

18,810 

2,903 

1,521 

2,661 

656 

5 

13 



453,301 



300 
7,168 
14,768 
26,627 
33,484 

44,017 
56, 361 
45,863 
40,006 
33,772 

70, 549 
16,675 
13,095 
30,264 
15,779 

463 
2,631 



60 
1,412 
2,917 
5,355 
6,749 
8,941 
11,531 
9,319 
8,252 
7,031 

15,047 
3,862 
3,360 
9,205 

6,711 

262 

1,452 



Peoria, Illinois 



5,835 
15,487 
18, U2 
28,294 
75,734 

68,804 
96,096 
84,888 
40, 307 
33, 932 

31, 833 
13,986 
9,936 
43,064 
14,234 

807 
780 



191,408 



10,344 
13,032 
10, 828 
11,943 
27, 856 

24,861 
31, 082 
22,825 
8,348 
9,604 

13,879 

1,791 

1,067 

2,522 

440 

9 
6 



334 
3,185 
4,598 
12, 520 
33, 965 

34,660 
51,814 
50,800 
27, 261 
20,230 

57,961 
10, 533 
8,001 
31, 517 
12,723 

691 
570 



83,581 



67 

638 

890 

2,501 

7,917 

7,003 
10, 565 
10, 392 
5,751 
4,162 

12,395 
2,435 
2,031 

10,065 
5,471 

( = ) 

390 
357 



Number of 
returns 



Adjusted 
gross income 



(Thousand 
dottara) 



Exemptions 



(Thauaand 
doltara) 



Taxable 
income 



(Thouaand 
doltara) 



Income tax 
after 
credits 

(Thouamid 
doltara) 



Newark, New Jersey 



641,133 



2,799 
52, 202 
55,051 
61, 372 
72,156 
73, 731 

68,086 
58,970 
46, 171 
38,000 
26,640 

54, 968 

14, 382 

6,138 

8,191 

1,876 

191 
77 
82 



'11,595 
27,429 
81,458 
151,309 
255,007 
330, 827 

371, 806 
332, 630 
345,894 
322, 562 
252,535 

646,703 
246,833 
137,232 
269,441 
122,080 

22,429 
13,041 
35,909 



3,430 

42,124 
60,748 
79, 503 
100, 129 
120, 628 

120, 742 
117,134 
94, 983 
80,864 
55,066 

115,511 
32,413 
14, 179 
18, 697 
4,344 

428 
190 
174 



2,391,906 



1,764 
18,979 
52,972 
117, 324 
160,856 

191, 869 
205, 110 
195, 519 
188,006 
160, 259 

438, 067 
178, 667 
104,739 
216, 535 
102, 826 

18, 510 
10,477 
29,427 



Oklahoma City, Oklahoma 



19,123 

17,209 

14,080 

19, 214 

18,961 

15,561 

17, 021 

9,210 

6,832 

5,264 

7,156 
1,714 

671 
1,507 

316 
24 



'805, 221 



10, 022 
26,978 
35,958 
67,300 
35,046 
85,723 
UO, 318 
68,761 
57,791 
49,642 

84,404 
29,473 

14,919 
51,431 
20,700 

2,793 
1,375 
7,748 



270, 042 



16, 376 
23,937 
22,747 
38, 139 
34,841 
30,871 
34,561 
19,921 
12.833 
10, 087 

14, 638 

3,752 

1,409 

3,415 

730 

56 

20 

44 



429, 311 



551 
3,950 
9,605 
18,625 
35, 780 
40,724 
56,136 
37, 698 
34,701 
32, 146 

56,479 

21, 832 

11,489 

42,094 

17,441 

2,375 

1,190 

6,495 



Paterson-Clifton-Passaio, New Jersey 



41,595 
37,415 
36, 619 
39,234 
49, 821 
44,484 
39, 306 
35, 630 
30, 326 
18, 187 

35, 519 

9,433 

3,315 

4,088 

908 

112 
16 
32 



'2,601,359 



19, 594 
54, 572 
93, 271 
137,030 
224, 033 

244,943 
254, 738 
265,742 
256, 333 
171, 381 

423, 337 
160, 896 

72,521 
140, 670 

53, 357 

13,159 
2,713 
10,403 



687, 560 



28,982 
40, 014 
44,376 
53,311 
73, 102 

79,944 
72,045 
74, 551 
66, 622 
35,893 

77,847 

21,461 

7,186 

9,372 

1,918 

239 
34 
67 



1,532,796 



1,365 

13,847 

36,978 

61,665 

116,278 

120,462 
140,901 
146,824 
145,475 
108, 561 

280,683 

117,255 

56,443 

114,091 

49, 192 

11,355 

2,275 

9,141 



Riiladelphia, Pennsylvania-New Jersey 



1,515,016 



5,765 

137, 287 
153, 172 
174,443 
181,892 
195, 781 

176,448 
143, 023 
103, 310 
71, 294 
44,039 

33,246 
20, 822 

9,042 
11,747 

2,916 

509 
142 
138 



;, 216, 144 



'13,066 

74,438 
226, 755 
439, 165 
639,960 
833, 266 
970, 205 
922, 917 
771,196 
604, 880 
417, 190 

977,742 
356,541 
201,826 
393, 890 

194,804 

62, 396 
24,090 



2, 505, 838 



9,041 

112,261 
162,421 
216,730 
263,884 
339,057 

353, 634 
300,155 
223, 328 
153,534 
97,812 

175, 638 
45,094 
19, 702 
25,466 
6,390 

1,045 
312 
234 



4, 611, 326 



3,995 

61, 350 

171,498 

283, 757 

409, 299 

459,939 
475,792 
426,958 
360,899 
259,494 

668,308 

265, 966 

157,275 

322, 227 

162, 185 

52,180 

19,466 

51,238 



566,328 



355 

3,779 
10,130 
23,668 
32,670 

39,021 
41,958 
39,823 
38,849 
33, 324 

93, 692 
41, 528 
26, 499 
65, 839 
43, 397 

9,367 
5,652 
16, 777 



100,871 



110 
787 
1,919 
3,628 
7,227 
8,233 
11,375 
7,660 
7,150 
6,649 

12, 148 
5,120 
2,961 

12, 970 
7,387 
1,220 
633 
3,694 



274 
2,760 
7,231 
12,341 
23,542 

24,418 
28,833 
29,926 
29,643 
22,607 
60, 140 
27,185 
14,323 
36, 195 
20, 583 

5,854 
1,184 
4,980 



1, 076, 097 



803 
12,086 
33,488 
56,758 
83,090 

93, 012 
96, 818 
86, 726 
74, 287 
53, 598 

143,206 
62, 338 
40, 295 

100,492 
68,858 

26,664 
10,633 
32,945 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms." 



96 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, IN 100 LARGEST STANDARD 

METROPOLITAN STATISTICAL AREAS— Continued 



[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 

returns 



Adjusted 
gross income 



(Thouaand 
doltara) 



Exemptions 



(Thouamnd 
dotUra) 



.Taxable 
income 



(Thousand 
dollara) 



Income tax 

after 

credits 

(Thouaand 

dollara) 



Number of 
returns 



Adjiisted 
gross income 



( Thouaand 
dollata) 



Exemptions 



(Thouaand 
dollara) 



Taxable 
income 



(Thouaand 
dollara) 



Income tax 
after 
credits 

(Thouamtd 
dollara) 



Pboenix, Arisona 



Pittsburgh, Pennsylvania 



Total 

No adjusted gross income 

Under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $«,000 

$4,000 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 $50,000... 
$50,000 under $100,000.. 

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

Total 

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 $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 $50,000..., 
$50,000 under $100,000.., 

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

Total , 

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 $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 $50,000..., 
$50,000 under $100,000.., 

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

Total 

No adjusted grogs 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 $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 $50,000..., 
$50,000 under $100,000. . , 

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



195,650 



1,869 

22,925 
23,670 
21,872 
22,158 
19,887 

21, 824 
14,407 
U,554 
10,499 
7,901 
11,140 
2,693 
1,113 
1,638 
4a4 

71 

5 

20 



^1,017,729 



^16,891 

12,543 
34,797 
54, 679 
76,968 
90,304 

119,925 
92,995 
85,297 
88,314 
74,885 

130,345 
45,995 
24,783 
58, 786 
26,345 

8,462 

835 

8,362 



4,556 

17,286 

28,828 
32,474 
35,257 
40, 328 

52,154 
36, 692 
25,642 
23,741 
15,662 
24,098 
5,636 
2,454 
3,711 
937 

146 
17 
43 



547,105 



91>4 
9,452 
16,455 
31, 992 
36, 798 

45,582 
39, 792 
44,500 
49, 865 
46,978 
84,934 
33,768 
19, 357 
49,088 
22,241 

7,315 

647 

7,437 



181 
1,890 
3,284 
6,364 
7,473 

9,019 

7,941 
9,020 

10,297 
9,665 

18,004 
7,982 
5,113 

15,354 
9,303 

3,664 

348 

3,824 



2,068 

78,066 
88,555 
73,863 
99,913 
117, 302 

113,451 

77,991 

52,547 

33,960 

28,845 

42, 054 

9,736 

4,235 

5,306 

3,644 

674 
62 
104 



^6,700 

39, 269 
132, 169 
185,466 
351,103 
528, 616 

624,097 
502,381 
390,477 
288,106 
274,216 
496, 198 
165,348 
93, 765 
182, 063 
234,799 

80,494 
10,568 
62,342 



2,870 

67,056 
101,134 

98,242 
157,873 
209,136 

213,464 

160,466 

109, 756 

68,766 

57,664 

88, 598 

20,996 

9,213 

11,772 

7,939 

1,330 
131 
207 



2,724,933 



2,667 
35,651 
71,625 
151,946 
256,070 

328, 202 
274, U9 
229,188 
181,634 
182, 796 
345, 8K 
125,153 
74,159 
152,151 
200,923 

70,069 
8,347 
34,419 



Portland, Oregon-Washington 



Providence, Rhode Island-Massachusetts 



279,234 



28,152 
32, 517 
30,821 
27,050 
26,862 

30, 950 
25,313 
22, 052 

17, 971 
U,UO 

17,454 

3,134 

1,430 

1,923 

766 

50 

20 

21 



'1,536,415 



16,024 
49, 336 
77, 630 
95,451 
121,049 

170, 387 
163, 224 
164, 960 
152, 398 
104,509 

204, 788 

54, 675 

32,065 

66,024 

48, 955 

5,994 

3,338 

9,244 



468,829 



26,412 
34,277 
39,823 
39,144 
44,110 

56,099 
58, 396 
47,511 
42, 969 
24,284 

36,268 

7,332 

3,539 

4,517 

1,780 

93 

40 

41 



877,239 



1,061 
14, 521 
29,346 
42,976 
59, 617 

90, 930 
80,895 
93, 200 
85, 595 
63, 549 

140,445 

40,384 

24,748 

53, 262 

40, 708 

4,997 

2,581 

8,424 



201,445 



298,837 



212 
2,871 
5,794 
3,695 
12,123 

18, 355 
16, 350 
18, 899 
17,491 
13,086 

30,061 
9,416 
6,290 
16, 775 
16, 883 
2,485 
1,349 
4,310 



37,054 
32,144 
37,766 
43,695 
42, 197 

28, 994 
26,871 
17,432 
10,806 
4,908 

10, 556 

2,788 

1,166 

1,440 

466 

50 

11 

26 



'1, 394,499 



18, 667 
46,599 
95,366 
153,437 
189,765 

159,080 
172,726 
131, 020 
91,288 
46,476 

123,002 
47, 701 
26, 363 
48,076 
30, 321 
5,622 
1,917 
10, 493 



489,526 



29,490 
33,434 
48,029 
68,015 
78,884 

64,196 
58,823 
37,354 
23,159 
11,875 

22,212 
6,165 
2,694 
3,561 
1,049 
104 
24 



747, 588 



901 
12,988 
39,137 
64,428 
86,505 

73, 203 
90,237 
76,348 
55,384 
27, 801 

84,351 
36,092 
20, 338 
38,984 
25,672 
4,631 
1,450 
9,038 



Reading, Pennsylvania 



Richmond, Virginia 



10,988 
12,801 
15,019 
13,113 
9,247 

3,547 
8,581 
7,737 
4,676 
3,554 

2,820 
825 

787 
219 



'485.635 



6,534 
18, 101 
36, 632 
45,649 
42,464 

46,592 
55, 530 
57,842 
40,097 
33, 719 

32,704 
13,439 

28,401 
16,276 



149.236 



10,126 
12,963 
18, 103 
13, 950 
17, 913 
15,939 
15,043 
14,062 
8,174 
7,L24 

5,583 
1,703 

1,612 
460 



281,461 



410 
4,724 
15,092 
20, 365 
19, 356 

24,606 
33, 635 
35, 311 
26,902 
22, 923 

22, 939 
10, 108 

24,381 
10, 298 

660 



63,9 68 



81 

932 

3,001 

4,163 

3,925 

4,903 
6,825 
7,281 
5,534 
4,740 

4,897 
2,353 

8,076 
4,261 



( = ) 
U,976 
18,462 
24,829 
21,629 
18, 916 

17,285 
10, 783 
7,748 
8,626 
4,033 

7,270 
1,356 

542 
1,188 

261 

40 
12 
13 



'776, 280 



6,798 
26,522 
63,115 
73, 910 
84,106 

94,157 
71, 378 
57,733 
72, 035 
38,383 

85,482 
22,653 
11,981 
40,111 

17,591 

4,904 
2,039 
4,931 



237. 261 



10,087 
19,060 
28,099 
32,920 
29,273 

34,937 
18,470 
15,397 
17,780 
8,798 

14,753 
2,930 
1,019 
2,524 
565 

86 
26 
35 



313 

8,312 

27,399 

32,969 

42,158 

45,134 
40,824 
34,640 
44,517 
24,501 

58,030 
16,438 
9,582 
32,648 
14,469 

4,W4 
1,655 
3,901 



Rochester, New York 



Sacramento, California 



219,917 



20, 010 
19,231 
17,753 
24,532 
22, 666 

25,978 
20,654 
21,144 
11, 631 

10, 171 

17, 201 
3,496 
1,094 
2,220 
1,131 

99 

17 
13, 



11,011 
29,511 
43, 599 
85,530 
102,468 

143, 559 
133, 970 
157, 770 
98, 362 
95,457 

202, 500 
60, 239 
23, 732 
71,608 
75,068 

11,556 
2,896 
3,877 



16, 839 
22,642 
19,896 
31, 379 
35,407 

51, 890 
44,973 
46, 327 
27, 518 
21,278 

35,664 
7,605 
2,055 
5,059 
3,010 

214 

32 

25. 



737 

7,695 

18, 301 

42,213 

50,494 

69, 520 
68,901 
89,060 
56, 638 
59,997 

139, 186 
44,473 
18,403 
55,239 
57,834 

8,756 
2,098 
2.361 



186, 269 



163, 312 



147 

1,483 

3,574 

3,330 

10, 318 

14,134 
13,968 
18,074 

11,584 
12, 496 

29, 788 
10,406 
4,826 
16,648 
23, 519 

4,427 
1,108 
1.389 



10, 822 
18, 078 
15,950 
17, 269 
17,031 

14,080 
14,728 
17, 333 
12,754 
8,931 

15,413 

2,432 

986 

1,278 

315 

12 
M. 



'1,019,971 



5,579 
26, 903 
40,923 
62,094 
77, 165 

78,425 
95,492 
130, 026 
108, XI 
85,107 

180, 088 
42,064 
21,994 
40,540 
20,253 

2,003 
2,549 



296,824 



8,351 
18,574 
20, 169 
31, 565 
29,470 

29,424 
33, 018 
35,364 
26,436 

19,615 

32,236 
5,186 
2,033 
3,149 
647 



528 
7,499 
15,612 
21,969 
37,390 

35,730 
45,898 
72,250 
65,937 
52,270 

123,211 
32,448 
17,607 
33,588 
17, 358 

( = ) 
1,865 
2,276 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms.' 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



97 



Table 19. ^ADJUSTED GROSS INCOME 



EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, 
METROPOLITAN STATISTICAL AREAS— Continued 

(Taxable and nontaxable returns] 



IN 100 LARGEST STAKDARD 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross income 



(Thou»*nd 
dctlari) 



Exemptions 



(Thctiwmnd 
dolUta) 



Taxable 
Income 



(Thovtm 
dolUri 



Income tax 

after 

credits 

(Thoufand 
dollmrai 



Number of 
returns 



Adjusted 
gross income 



(Thouuvid 
dollar*) 



(Thcuamd 
doltart) 



Taxable 
income 



(Thousand 
dollara) 



Income tax 
after 
credits 

(Thcuaand 
dollara) 



St. Louis, Missouri-Illinois 



Salt Lake City, Utah 



■Dotal 

No adjusted gross income 

ttader $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 $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 $50,000 

$50,000 under $100,000... 

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

Itttal 

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 $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 $50,000.... 

$50,000 under $100,000... 

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

Total 

No adjxisted 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 $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 $50,000.... 
$50,000 under $100,000... 

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

Total 

No adjusted gross income. 

ttider $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 $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 $50,000.... 
$50,000 under $100,000... 

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



671, 221 



62,213 
61,891 
66,043 
74,587 
81,480 

90,615 
69,139 
48,168 
31,453 
22,550 

41,279 
8,724 
3,877 
5,783 
1,684 

225 

80 
72 



^3,791,453 



("J 

32,959 
93, 671 
162, 335 
261, 880 
366,222 

500, 661 
449,576 
359,556 
265, 566 
213,572 

483, 976 
149, 617 
86,705 
199,495 
m,036 

26,997 
13,772 
24,721 



1,133,037 



55,322 
64,970 
85,721 
116,371 
138, 740 

182,538 
145,475 
97,789 
70, 262 
43,795 

85,087 
18,874 

8,983 
12,728 

3,802 

428 
161 
137 



1,862 
26, 175 
61,234 
115,849 
179, 668 

246,745 
232,463 
209, 274 
158,402 
139,513 

329,933 
110, 966 

67,441 
165,403 

94,200 

22,672 

U,6U 
19,737 



516,610 



119,730 



374 

5,240 

U,990 

23,245 

36,251 

49,997 
47, 020 
42,809 
32, 537 
29, 103 

71,049 
26, 319 
17,494 
52,724 
40,279 

11,828 
6,429 
11,922 



16,647 
9,057 
11,134 
12,014 
16, 386 

13,142 
11,096 
8,967 
6,423 

4,171 

6,310 

1,510 

791 

921 

287 

109 
9 



8,741 
13,144 
28, 672 
42,914 
74, 108 
70,970 
71,356 
67, 220 
53,985 
39,779 

73, 665 
25,809 
17,073 
31,476 
17,976 

11,731 

1,582 

728 



227,802 



14,748 
9,142 
16,292 
19, 178 
29,329 

36, 622 
26,679 
24,498 
15,340 
10,409 

15,549 

3,396 

1,995 

2,365 

658 

292 



331,257 



673 
3,936 
11,671 
1^,130 
33, 167 

22,435 

31,704 
29,027 
29,613 
22,183 

46,298 
13,770 
12,630 
24,033 
15,001 

10, 267 

1,194 

525 



San Antonio, Texas 



San Bemardino-Riverside-Ontario, California 



24,553 
26,199 
28,372 
21,481 
23,132 
19,274 
17,071 
10,824 
6,652 
3,210 

7,531 
1,783 

841 
1,045 

328 

62 

11 
21 



^896,448 



12,186 
38,871 
69,698 
75,205 
102,731 
105,313 
111,471 
81,796 
56, 085 
30,635 

89,011 
30,789 
18, 763 
35,429 
21,471 

7,375 
1,845 
8,845 



22,057 
34,127 
52, 671 
44,682 
48,794 
42,315 
35,493 
23,286 
14,817 
6,106 

16, 180 
3,511 
2,059 
2,546 
723 

132 
21 
45 



462, 673 



374 
8,167 
18,598 
23,910 
41,977 
48,871 
58,873 
46,542 
31,939 
19,929 

61, 657 
23, 633 
14,383 
29,654 
18,569 

6,440 
1,607 
7,545 



71 
1,630 
3,654 
4,591 
8,304 
9,332 
11,910 
9,480 
6,527 
4,152 

13,228 
5,591 
3,701 
9,496 
8,036 

3,246 

364 

4,518 



20,233 
29, 243 
29,316 
25,227 
27,779 
29,546 
26, 630 
14, 301 
16,344 
9,554 

15,026 
2,062 

733 
1,159 

297 

7 
3 



'1,297,862 



1-) 

10,905 
43, 263 
74, 670 
89,971 
125,420 
162,426 
172,640 
106, 955 
137,459 
90,911 

175, 898 
34,483 
16,306 
38>817 
18,375 

1,117 
1,038 



20,152 
31, 222 
49, 978 
51,164 
56,389 
64,505 
61,540 
35,866 
37, 173 
22,403 

32,047 

4,281 

1,620 

2,893 

694 



633,836 



339 
U,336 
19,764 
26, 223 
45,795 
64,735 
77,555 
50,384 
79, 605 
52,730 

116,311 
25, 276 
U,890 
31,818 
15,602 

931 
870 



San Diego, California 



Sail Franciaco-Oatland, California 



316, 593 



20,342 
32,939 
28,067 
31,449 
31, 651 

35, 214 

36, 399 
21, 542 
21, 663 
15,224 

30, 027 
4,782 
1,732 
3,227 
668 

82 

14 
24 



'1, 938, 115 



10,278 
49,072 
71, 502 
110, 742 
144,011 

195, 102 
234,757 
161, 510 
134,394 
142,979 

350, 902 
81,939 
38, 379 

no, 010 

43,612 

9,417 
2,453 
6,921 



573, 060 1,078,424 



15,161 
33, 192 
40,544 
50,307 
60,795 
66,939 
80, 303 
48,951 
50,134 
32,089 

63, 727 
9,752 
3,593 
7,699 
1,537 

133 
23 
60 



817 
12,404 
21, 392 
40,620 
58,747 
93,091 

109,134 
33,124 

105, 169 
87, 199 

233,461 
61,913 
30, 286 
33,763 
36, 735 

7,724 
1,971 
5,874 



1,014,096 



164 
2,394 
4,145 
8,017 
11,626 
18, 508 
21,703 
16,878 
21,551 
18, 014 

49, 677 
14, 735 
8,018 
27, 555 
15,477 

3,621 
1,007 
3,163 



3,138 

83,865 
87,704 
94,817 
103, 286 
112,209 

114,447 
99, 614 
73,184 
61, 378 
41, 661 

95, 278 
19,964 

8,747 
10,388 

3,102 

507 
146 
161 



^6, 384, 534 



H, 762 

44,445 
127, 880 
236, 358 
362, 588 
507, 682 
630, 770 
548,003 
545, 927 
521, 295 
395, 765 

1, 120, 166 
341, 054 
193,960 
360, 133 
205, 309 

60, 383 
25,357 
62, 266 



1,533,080 



3,291 

64,868 
35, 273 
122, 356 
132, 393 
155,030 
194, 971 
190, 107 
147,405 
121, 231 
83,159 

192, 283 
40,348 
18, 267 
23,372 
6,577 

1,018 
305 
326 



3,892,394 



3,313 
34,535 
88, 613 
175,636 
274, 306 

329,411 
348,590 
302,025 
318,523 
252,751 

764,836 
256,525 
152,130 
295, 353 
172, 691 

50, 157 
20, 695 

51, 783 



San Jose, California 



Scranton, Pennsylvania 



13,924 
19, 050 
11,994 
25, 836 
21,253 

18,022 
25,910 
21,878 
15,037 
9,425 

22,518 

5,373 

1,912 

2,105 

444 

53 

11 

23 



( = ) 

10,545 
28,309 
30,443 
90, 523 
95, 335 

99,247 
167, 187 
162, 531 
128,051 

39,666 

266, 133 
91,538 
43,012 
67, 517 
23, 526 

6,383 
1,916 
6.631 



400,489 



15,534 
19,377 
19,923 
36, 531 
36,022 

37,481 
56, 517 
43, 060 
33,446 
23,292 

48,902 
12, 372 
4,591 
4,974 
1,031 

122 

23 

51 



798,930 



538 

7,852 

6,537 

37, 959 

41, 141 

45, 972 
80, 886 
36, 358 
70,658 
51,776 

176,901 
66,646 
33,343 
55, 816 
24,328 

5,039 
1,737 
5.393 



182,314 



81,946 



108 
1,525 
1,209 
7,325 
3,174 

9,285 
16,296 
17, 546 
14, 250 
10,827 

37,921 
15,536 
3,567 
17, 028 
10, 197 

2,565 

882 

3.023 



12,726 
11,191 
14,983 
7,817 
12,245 

8,556 
5,650 

4.317 



1,638 
650 



{') 



'316, 966 



6,211 
16, 301 
37,509 
27, 172 
54,283 

47,073 
36,456 
32,479 

10,215 

20, 017 
11, 339 

(=) 

5,012 

{') 

781 



129, 332 



10, 432 

11,713 
21,744 
14, 593 
23, 763 

13,807 
11, 743 
3,603 

2,145 
3,121 

i,?;i 

157 

{') 

12 



156, 763 



144 
4,686 

13,068 
9,261 

24,474 

22,675 
19,724 
20,423 

6,278 

13,236 
8,863 

4,254 
641 



77,717 



135 

775 

2,299 

3,643 

6,726 

4,512 
6,400 
5,820 
5,944 
4,555 

9,813 
4,318 
3,140 
7,520 
6,225 
5,050 
576 
266 



68 
2,207 
3,766 
5,200 
9,177 
12, 947 
15,541 
10, 222 
16,287 
10,911 

24,771 
5,905 
2,955 

10,152 
6,404 

(^) 
473 
539 



929,231 



670 
6,849 
17,045 
34,945 
55, 376 
66, 886 
71,893 
61, 903 
66,039 
52,124 

164, 301 
50, 669 
39,243 
92,902 
73,533 

25,402 
11,117 
23,334 



34,353 



29 

938 

2,614 

1,860 

4,932 

4,496 
3,946 
4,212 

1,237 

2,821 
2,175 

1,857 
342 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms." 



98 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS, 



TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS 
METROPOLITAN STATISTICAL AREAS— Continued 



INCOME CLASSES, IN 100 LARGEST STANDARD 



(Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross income 



(Thousand 
dot lata) 



Exeniptions 



(TtKjuaand 
dotUtai 



Taxable 
income 



(Thtxiaand 
dottara) 



Income tax 

after 

credits 

(Thousand 

dotlara) 



Number of 
re turns 



Adjusted 
gross Income 



(Thouaand 
dottara) 



(Thcuaand 
dollara) 



Taxable 
income 



(Thoiiiand 
dollara) 



Income tax 
after 
credits 



Seattle, Washington 



Shreveport, Louisiana 



Total 

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 $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 $50,000... 
$50,000 under $100,000.. 

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

Total 

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 $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 $50,000 

$50,000 under $100,000.. 

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

■total , 

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 ujider .$6,000 

$6,000 linder $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 ur.der $25,000 

$25,000 under $50,000 

$50,000 under $100,000.., 

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

Total 

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 $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... 
$20,0C0 under $25,000... 

$25,000 under $50,000 

$50,000 under $100,000.. 

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



380,588 



31, 358 
37, 162 
31, 398 
31,118 
42, 630 

47, 263 
38,844 
30,044 
22, 739 
22, 533 

31, 824 

5,818 

2,560 

3,048 

625 

87 
25 



'2, 294, 526 



16, 766 
55,289 
79, 114 
110,904 
192,981 

260,436 
252, 006 
224,451 
193, 579 
213, 696 

371, 182 
98,893 
56, 674 

103,407 
40,840 

10, 318 
4,197 
12,397 



660, 465 



24,781 
41, 605 
45, 205 
42,246 
62,724 

92,835 
87, 996 
64,556 
53,812 

45,833 

68,457 

12, 638 

6,051 

7,047 

1,465 

179 
59 
62 



1, 346, 173 



1,360 

14, 685 
25,405 
53,013 
103, 768 

128,027 
125, 697 
123,684 

110, 426 
140, 271 

253, 999 
74, 791 
45,120 
86,764 
35,604 

9,168 
3,703 
10, 688 



306, 609 



273 

2,877 

4,760 

10,490 

20, 878 

25,784 
25, 635 
25,041 
22,721 
29,199 

54,353 
17,653 
11,560 
27,798 
15,256 

4,602 
1,958 

5,771 



7,610 
9,824 
7,606 
9,193 
9,043 

7,163 
8,448 
2,746 
2,615 

3,978 
1,384 

954 

404 

40 
6 
6 



'408,984 



3,843 
14, 556 
19, 221 
32,871 
40,612 

39,376 
53,911 
21, 283 
22,640 

47,136 
23,363 

30,488 
27, 141 

4,937 

994 

2,735 



134,029 



5,281 
13,854 
13,802 
18,592 
20, 062 

14,322 

16,579 

5,789 

5,774 

8,414 
3,006 

1,970 
918 

89 
9 
12 



32 

2,024 

3,912 

9,890 

14,376 

19,745 
28,605 
12,091 
13,408 

31,922 
17,253 

24,921 
23,054 

4,194 

870 

2,495 



South Bend, Indiana 



SpokaJie, Washln^on 



6,115 
8, 261 
6,092 
4,910 
9,092 

11,386 
10,994 
7,284 
7,458 

5,468 
714 

544 
128 



'468, 859 



{■■) 

3,658 
12,674 
15,736 
17,254 
41,343 

64,983 
71,090 
54,323 
62,489 

63, 506 
12,273 

17,974 
8,090 



2,351 



138,379 



4,287 
8,080 
9,463 
6,519 
13,720 

25,335 
21,592 
15,217 
15,137 

12,404 
1,470 

1.183 
305 

125 
14 



433 
*,559 
5,176 
8,363 
21, 753 

31,544 
40,006 
32, 710 
40,434 
(^) 

44,219 
9,472 

14, 712 
7, 112 



62,814 



S,054 



87 

898 

1,036 

1,583 

4,355 

5,344 
8,194 
5,587 
8,399 

9, 376 
2, 240 

4,547 
3,025 

2,467 
1,269 



9,334 
8,845 
10,047 
10,057 
9,015 

10,521 
9,922 
6,371 
4,589 

5,352 
1,022 

627 
U9 



'468, 545 



4,971 
13,528 
24,648 
35,647 
40, 320 

57,744 
63,971 
50,787 
39,389 

52,491 
17,'126 

21, 678 
7,478 



(^ 



2,486 



146, 829 



7,588 
8,607 
14, 257 
16,770 
14,755 

20,989 
19, 141 
14,135 
9,967 

('} 

11,969 
2,176 

1,202 
254 



265,003 



404 
4,106 
8,587 
14, 330 
20,740 

27,370 
35,892 
28,377 
23,315 

42,276 
12,601 

18,432 
5,614 

2,102 



Springfield-Holjoke, Massachusetts 



Stockton, California 



148, 850 



13,028 
15,767 
14, 887 
31,912 
16, 300 

19, 287 
19,679 
10, 750 
9,547 
4,161 

7,205 
2,091 

768 
1,060 

263 



'812, 077 



5,372 
23,257 
36,824 
49,441 
72,487 

105, 454 
128,153 
80, 296 
82, 101 
40, 122 

83,929 
35,248 
15,384 
34,695 
15,930 

1,328 



251, 603 



10, 526 

17, 810 
18, 100 
17,151 
29,628 

38, 106 
41, 283 
24,160 
21, 665 
3,405 

15,233 

4,016 

2,216 

2,299 

509 

12 



452,340 



225 
5,961 
14, 563 
26, 762 
32, 554 

50, 537 
68, 262 
45,223 
47,403 
24,207 

55, 212 
25, 177 
12,470 
28,012 
12, 7X 

936 



100, 285 



71, 670 



46 
1,187 
2,889 
5,416 
6,494 

10, 279 
13,908 
9,328 
9,745 
4,910 

11, 990 
6,165 
3,349 
8,595 
5,100 



5,664 
9,553 
6,587 
11,200 
5,919 

7,775 
4,680 
5,931 
3,428 

4,807 
1,057 

387 

106 



( = ) 



'378,337 



3,102 
14,507 
16,500 
39, 257 
31,804 

42,836 
30,890 
44,048 
29,246 

55,919 
18,060 

24, 504 

6,900 

I') 



115,282 



4,703 
9,172 
10, 281 

15,890 
14,710 

13,047 
9, 017 

12,139 
7,435 

9,855 

1,919 

1,971 
222 



(') 



215, 301 



373 
5,028 

1,910 
18, 358 
11,620 

23,935 
16, 163 
24,490 
17,264 

39, 592 
13,935 

20, 339 

5,122 



Syracuse, New York 



Tacoma, Washington 



22, 018 
20, 525 
17, 554 
25, 336 
27, 179 

23,040 
22,817 
11,643 
10, 821 
8,706 

11,206 

2,098 

896 

1,155 

192 

36 



'1,072,175 



9,598 
29,493 
43, 355 
88, 300 
122, 012 

125, 745 
146,774 
87,461 
91, 830 
82, 974 

131, 206 
35,794 
20,157 
38, 370 
12,295 

3,923 
1,006 
1,682 



17,241 
20, 724 
22, 950 
35,677 
41, 476 

45, 191 
47,927 
26, 987 
22, 239 
20, 167 

24,746 
4,512 
2,004 
2,839 

491 

74 
13 
10 



429 

8,138 

16,824 

43,406 

54,515 

62, 286 
76,864 
47,514 
55, 992 
52, 265 

87, 353 
26, 217 
15,235 
29,993 
9,691 

3,074 

712 

1,446 



106,425 



86 

1,611 

3,266 

8,750 

13,046 

12, 551 
15,616 
9,707 
11,307 
10, 362 

13,734 
6,026 
3,850 
9,242 
3,959 

1,499 
368 
761 



3,634 
13,536 

9,887 
U,622 
12,193 

13,377 
12,734 
8J012 
3,177 
4,582 

5,914 
639 
425 
587 

171 

53 
6 
5 



4,550 
19,927 
24,112 
40,297 
55,242 

74,246 
83,103 
60, 593 
25,795 
43,412 

59,050 
11,777 
9,490 
21,057 
11,270 

6,452 
1,006 
1,910 



195, 686 



7,476 
15,023 
16,513 
20, 125 
21,574 

31,590 
29,729 
18, 892 
7,379 
9,125 

11,837 
1,770 
1,216 
1,309 
382 

91 
11 
11 



303,487 



263 

5, 175 

6,083 

15,157 

26,047 

31,131 
41, 267 
33,977 
15,064 
29,212 

49,204 
8,901 
7,410 

17,771 
9,856 

4,438 

306 

1,675 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terms. 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



99 



Table 19.— ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, 

METROPOLITAN STATISTICAL AREAS — Continued 

[Taxable and nontaxable returns] 



IN 100 LARGEST STANDARD 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
ETross income 



(Tbouamttd 
dottart) 



Exemptions 



(Theuatnd 
doII»r»j 



Taxable 
income 



(Thousand 
dolUra) 



Income tax 
after 
credits 

(Thtniamnd 
dellara) 



Number of 
returns 



Adjusted 
gross income 



(Thotiamnd 
dotlara) 



dollara) 



Taxable 
income 



(Thousand 
doUara) 



Income tax 
after 
credits 

(Thmaand 
doltaraj 



Tampa-St. Petersburg, Florida 



Toledo, Ohio 



Total 

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 $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 $50,000..., 
$50,000 under $100,000.., 

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

Total 

No adjusted gross income. 

Itoder $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 $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,0OCi under $9,000 

$9,000 under $10,000 

$10,000 UTider $15,000 

$15,000 under $20,000.... 

$20,GDO under $25,000 

$25,000 under $50,000 

$50,000 under $100,000... 

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

Total 

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 $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 $50,000.... 
$50,000 under $100,000... 

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

Total 

No adjusted gross income. 

Under $1,000 

$1,000 u.ider $2,CC0 

$2, 000 under $.'' , n;X) 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,0')0 under $25,000.... 

$25,000 under $50,000 

$50,000 under $100,000. . . 

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



238,267 



1,729 

31, 328 

30,435 

41,452 

32,819 

22, 566 

23,461 

17,841 

9,806 

6,447 

4,764 

3,278 
2,604 
1,181 
1,999 
479 

44 
17 
17 



^1,085,412 



8,475 
9,028 
14,533 
U,920 
13,708 

11,602 
3,175 
7,811 
3,836 
2,868 

5,663 
1,804 

799 
1,053 

219 



106,127 



U,382 
9,406 
14,202 
15,985 
13,055 

13,092 
6,825 
4,693 
6,574 
2,838 

5,776 
857 

574 

70 



I') 



'4,131 
17,641 
44,447 
104,782 
113,000 
100, 722 

128,454 
114,590 
73,492 
54,904 
44,978 

110,213 
44,131 
26,434 
65,872 
31,976 

5,027 
2,956 
5,924 



407,250 



2,840 

30,507 
40,645 
67,099 
56,016 
44,480 
50, 762 
37,678 
21, 963 
12,971 
8,987 

19,334 
5,782 
2,684 
4,245 
1,102 

84 
31 
40 



542,718 



831 
7,139 
25,746 
38,204 
38, 170 
54,155 
55,893 
38,981 
31,959 
29,747 
75,560 
33, 018 
20, 016 
53,935 
26, 938 

4,445 
2,672 
5,259 



125, 614 



156,734 



168 
1,387 
4,405 
7,599 
7,441 
10,461 
10,734 
7, 335 
6,414 
6,002 

16,009 
7,639 
4,916 
16, 820 
U,454 

2,275 
1,346 
2,708 



19,275 
15,903 
12,661 
12,267 
19, 763 
16,901 
15,138 
10, 665 
12, 854 
6,557 

10,277 
1,889 

787 
1,268 

258 

32 
11 
24 



'887, 350 



10, 322 
23,796 
31, 651 
43, 265 
89,836 
92, 153 
98,905 
80, 056 
108, 695 
62,253 

118,162 
32,071 
17,631 
43,227 
16,515 

3,395 
1,934 

13,312 



16,400 
16, 575 

14,715 
17,213 

37, 114 
36, 174 
30,311 
24,485 
26, 858 
13,379 

20,311 

4,100 

1,477 

3,065 

568 

65 
22 

48 



525,529 



599 
7,194 
13,235 
20,158 
40,419 
45,955 
55, UO 
45, 478 
66,856 
41,127 

83,665 
24,014 
14,225 
36,494 
14,093 

3,336 

1,653 



121,208 



118 
1,347 
2,644 
3,998 
8,250 

9,371 
11, 265 

9,167 
13,572 

8,443 

17,91B 
5,596 
3,694 

11,740 
5,976 

1,685 

942 

5,4«2 



Trenton, New Jersey 



Tulsa, Oklahoma 



'573, 790 



4,542 
13,795 
35, 753 
48,922 
61,042 

62,820 
52, 845 
58,098 
33, 160 
27,016 

67, 367 
31, 400 
18, C69 
37,015 
14, 516 

1,335 
4,075 



169, 654 



7,551 
10, 383 
20,500 
19,827 
20, 803 

20,634 
16, 595 
17, 527 
9,013 
5,513 

11,343 
3,997 
1,997 
2,296 

427 



336,156 



367 
3,082 
12,703 
23,254 
31,785 

32, 174 
28, 670 
32, 631 
18, 591 
17, 294 

47, 495 
23, 666 
14,406 
30,967 
12,461 

1,101 
3,421 



78,759 



74 
613 
2,489 
4,650 
6,279 
6,601 
5,732 
6,636 
3,714 
3,529 

10, 149 
5,490 
3,623 

10,236 
5,506 

587 
1,333 



I*) 

15,2*5 
11,815 
17,807 
16, 562 
15,755 

17, 355 
16, 036 
!),377 
6,537 
3,311 

8,452 

1,917 

872 

1, 105 
2^ 

40 
9 



"778,490 



7,318 
16,777 
43,946 
58, 052 
73,242 

94,204 

105,01) 
71,109 
54,939 

31, 501 

99, 520 
32,432 
19, Oil 
35,968 
23, 961 

4,910 
1,621 
8,622 



246, 842 



13,695 
12,682 
25, 053 
26, 967 
30, 337 

36, 856 
36,627 

18, 514 
11,919 
7,004 

17, 285 

3,512 

1,892 

2,575 

835 

91 
19 
54 



425, 327 



320 
5,227 
13,325 
23, 233 
29, 536 

42, 835 
50, 22o 
39, 962 
34,445 
19, 394 

65,979 
25, 118 
14, 708 
28,952 
19,506 

3,974 
1,335 
5,752 



69 
1,044 
2,648 
4,679 
5,910 

8,620 
10, 103 
8,178 
6,937 
4,120 

14, 162 
5,944 
3,631 
8,843 
8,340 

2,082 

775 

4,118 



Utica-Rome, New York 



Washington, District of Columbia-Uaryland-Virginia 



'516, 535 



7,119 
13,307 
35, 674 
55,295 
53, 578 
71,348 
45,168 
35,131 
55,373 
25,364 

66,705 
14,523 

18,272 
4,759 



180, 437 



9,287 
10,560 
18,492 
22,367 
26, 60S 

27,563 
14,233 

10,796 

17, 035 

5,791 

12,926 
1,978 

1,195 
161 



461 
3,690 
14,549 
27,895 
27,300 

34,767 
25,156 
19,113 
31, 638 
17, 588 

44,554 
10,758 

14,388 
3,773 



92 

738 
2,895 
5,510 
5,486 

6,955 
5,092 
3,896 
6,434 
3,714 

9,553 
2,420 

4,304 
1,574 

( = ) 



63,424 
72, 674 
73, 957 
74,904 
83,187 

66,243 
55,C90 
36, 795 
35,247 
34,158 

75,062 

16,292 

5,787 

5,747 

1,953 

378 
62 
77 



'4,315,146 



33,410 
107,813 
132, 988 
255, 299 
372, 118 

354, 330 
356,424 
273,309 
307,931 
325, 410 

904, 535 
277,645 
128,199 
198, 392 
133,844 

44,304 
10,342 
29, 535 



55, 391 

75, 570 
100,231 
112,433 
124, 555 

111, 254 
103, 164 
71, 202 
77,377 
75,741 

159,258 
34,617 
13,348 
13,397 
4,502 

337 
125 
147 



2, 516, 386 



1, 795 

29,495 

68,763 

119. 827 

199, 819 

200,865 
197, 554 
162, 549 
185, 049 
197,870 

515, 275 
204,403 
97,893 
137, 217 
111,927 

35,038 
7,331 
22,111 



514,324 



351 

5,809 

12, 9U 

23, 530 

40,087 

40,955 
40,668 
33, 267 
37,824 
41,507 

132,954 
47, 594 
24,784 
49,451 
47,953 

17,773 
4,203 
12,583 



Wichita, Kansas 



(') 



8,509 


4,358 


13,049 


20,173 


12, 203 


29,991 


12, 245 


43,501 


11, 307 


51, 788 


13,360 


73,310 


11,751 


75,470 


7,029 


51,587 


5,571 


45, 820 


4,153 


39, 635 


7,473 


87, 169 


1,233 


21,475 


445 


9,599 


610 


19, 230 


204 


13,348 


29 


3,359 


9 


1,566 


14 


4,734 



7,296 

15,075 
IS, 905 
19, 333 
22, 669 

26, 728 
28, C90 
18, 289 
11,447 
7,088 

16, 930 
2,846 

998 
1,397 

452 

70 
25 
25 



243 
5,447 
8,539 
18, 803 
20,731 

33,449 
33,045 
24, 814 
28,181 
25,448 

57,629 
15,585 
7,517 
15,785 
11,058 

2,942 

1,233 
3,929 



49 
1,076 
1,710 
3,827 
4,178 

6,750 
7,129 
4,990 
5,772 
5,258 

12,25t 
3,597 
1,977 
4,710 
4,574 

1,479 

575 

2,001 



14,873 
17, 320 
16,855 
19,152 
15,937 

14, 061 
7,133 
4,957 
3,033 

1,890 

827 

421 

466 

31 



Wn VeB-Barre-Hazleton, Pennsylvania 



'477, 110 



7, By!. 

26,200 
43, 293 
65,553 
71, 855 

75, 590 
46,453 
36,616 
25,559 

22, 610 
14,521 

9,530 
15,952 

5,522 



185,929 



12, 789 
20, 816 
24,545 
27,692 
31,725 

24,985 
15,091 
8, 537 
7,675 

4,106 
1,612 
1,059 
1,262 
178 



251,479 



583 
7,466 
15, 703 
29,001 
30,450 
41,930 
25,266 
23,812 
14, 719 
( = ) 

15,639 
11,474 
7,643 
13,006 
4,507 



54,915 



118 
1,489 
3,106 
5,705 
5,153 

8,513 
5,028 
4,957 
2,995 

3,359 
2,689 
1,948 
4,200 
1,908 



Footnotes at end of table. See text for "Description of Sample" and "Explanation of Classifications and Terras." 



100 



INDIVIDUAL INCOME TAX RETURNS FOR 1959 



Table 19 , —ADJUSTED GROSS INCOME, EXEMPTIONS, TAXABLE INCOME, AND INCOME TAX, BY ADJUSTED GROSS INCOME CLASSES, 

METROPOLITAN STATISTICAL AREAS— Continued 



IN 100 LARGEST STANDARD 



[Taxable and nontaxable returns] 



Adjusted gross income classes 



Number of 
returns 



Adjusted 
gross income 



(Thousand 
dollars) 



Exemptions 



(Thousand 
dollars) 



Taxable 
income 



(Thousand 
dollars) 



Income tax 

after 

credits 

(Thousand 

dollars) 



Number of 
returns 



Adjusted 
gross income 



(Thousand 
dollars) 



Exemptions 



(Thousand 
dottara) 



Taxable 
income 



( Thousand 
dollara) 



Income tax 
after 
credits 

(Thousand 
dollara) 



Wilmington, Itelaware-New Jersey 



Worcester, Massachusetts 



Total 

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 $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 $50,000... 
$50,000 under $100,000.. 

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

Total 

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 $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 $50,000.... 
$50,000 under $100,000... 

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



14, 525 
12,113 
12,842 
14, 886 
15,135 

13,274 
13,364 
13,392 
4,920 

9,829 
2,569 

939 
1,644 

404 

64 
30 
107 



9,006 
9,400 

10,411 
9,880 

15,203 

10,940 
8,865 
4,013 
3,236 
4,022 

3,256 

712 

499 
111 



^854, 922 



8,399 
17,839 
31,805 
52,435 
69, 251 

71,756 
86, 600 
99,490 

41, 799 

113,971 
43,904 
20,842 
55, 014 
28,240 

8,175 

5,248 

78,719 



229, 637 



13,106 
14, 026 
15,021 
24,225 
26, 633 

26,049 
30,298 
28, 397 
10, 259 

20, 220 

6,072 

1,945 

3,465 

874 

110 

67 

207 



520, 943 



534 
4,393 
14, 039 
23,969 
35,020 

36,089 
44,881 
59, 054 
26,425 

79, 333 
32,843 
16, 297 
44,456 
23,412 

6,793 
4,017 
55,907 



153,127 



108, 939 



107 

873 

2,626 

4,800 

7,074 

7,318 
9,157 
12,111 
5,469 

16,929 
7,407 
4,309 
13,400 
10, U9 

3,736 

2,274 

42,643 



(^ 



13,462 

15,130 

10,809 

9,900 

17,436 

10,118 

14, 279 

5,474 

3,494 

4,394 

1,111 

509 
190 



(^) 



'520,751 



7,029 
21, 885 
27, 499 
34,470 
78, 273 

56,007 
93,042 
40, 680 
29,507 

51, 191 
19,197 

16,840 
12,411 

502 
2,943 



178, 812 



9,896 
16, 558 
12,063 
15,626 
30,831 

21,427 
32,493 
12,809 
7,789 

I') 

9,287 

2,689 

I') 

1,177 

504 

4 
23 



807 
6,043 
11,81-; 
13,946 
35, 671 
26,8<13 
46, 605 
21,896 
18,093 

35,231 
13,691 
I') 

12,962 
9,896 

317 
1,776 



York, Pennsylvania 



Youngstown, Ohio 



5,689 
14,359 
25,804 
34,278 
68, 063 

59,944 
56,617 
30,405 
27, 263 
38,005 

37, 176 
11,630 

14,711 

7,209 

(-) 

657 
1,548 



8,915 
9,196 
13,669 
21,384 
30,477 

21,033 

17,963 

8,315 

6,900 

8,185 

6,884 
1,413 

963 

229 



232,416 



526 
4,095 
9,959 
9,689 

28, 872 

31, 176 

29, 818 
17,999 
17,234 
25,383 

25,497 
9,193 

12,094 

6,361 

545 
1,345 



173, 536 



105 

788 

1,948 

1,953 

5,815 

6,315 
5,991 
3,603 
3,552 
5,261 

5,426 
2,133 

3,808 

2,660 

308 
899 



18, 396 
17, 958 
5,363 
12,394 
21, 575 

28,664 
16,614 
13,871 
8,199 
8,831 

8,423 

1,509 

480 

513 

168 



'908,557 



9,574 
27,021 
38,815 
44,040 
97,950 

158,127 
107,997 
102, 670 
69,466 
84,187 

98, 588 
25,508 
10;873 
17,818 
10, 971 

701 

1,773 



308,402 



18,509 
19, 817 
20,910 
19,540 
40, 336 

64,420 
34,724 
30, 919 
16,279 
18,751 

17, 285 

3,002 

1,068 

1,273 

386 



491,157 



346 

7,719 

13,321 

17,715 

43,088 

70, 162 
56,587 
57,062 
44,059 
54, 327 

68,982 
19,890 

8,797 
15,378 

9,285 

I'} 

524 
1,359 



61,711 



162 
1,173 
2,364 
2,821 
7,199 
5,410 
9,588 
4,485 
3,656 

I') 

7,551 
3,141 

( = ) 
3,970 
4,045 

(') 

172 
1,025 



70 
1,544 
2,664 
3,573 
8,729 

14,183 
11,353 
11,694 
9,056 
11,303 

14,802 
4,725 
2,442 
4,911 
3,975 

258 
878 



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

'Adjusted gross income less adjusted gross deficit. 

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

^Adjusted gross deficit. 



HISTORICAL TABLES 
INDIVIDIAL RETURNS, 1950-1959 



Page 



20. Nxuntier of returns by major characteristics, adjusted gross in- 

come and deficit, taxable income, and tax 102 

21. Returns with income tax — number, adjusted gross income, taxa- 

ble income, income tax, and average tax, by adjusted gross 
income classes IO3 

22 . Sources of income by type 105 

23. Itemized deductions on returns with adjusted gross income, by 

type 105 

24-. Selected sources of income by adjusted gross income classes.. 106 
25. Niunber of returns, adjusted gross income, and income tax, by 

States 109 



These historical data were taken froin tables prepared 
for Statistics of Income, Individual Income Tax Returns 

for each of the years 1950 through 1959. One must not ex- 
pect exact comparability of data among all years, for the 
tables span a period during which there were changes In 
both the law and the return forms. 

101 



102 



INDIVIDUAL INCOME TAX RETURNS, 1950-1959 



Table 20.— NUMBER OF RETURNS BY MAJOR CHARACTERISTICS, ADJUSTED GROSS INCOME AND DEFICIT, TAXABLE INCOME, AND TAX 



1954 



Number of returns, total ^. 



Returns with adjusted gross income, total. 

Taxable: 

With income tax 

Self-employinent tax only 

Nontaxable: 

Self-employment tax only 



Other nontaxables. 



Returns with no adjusted gross income, total ^. 

Taxable: 
Self-employment tax only 



Nontaxable: 
Self-employment tax only. 
Other nontaxables^ 



Number of — 

Taxable returns 

Nontaxable returns^. 



Returns with itjneized deductions. . . 

Taxable 

Nontaxable : 

With adjusted gross income 

With no adjusted gross income^. 

Returns with standard deduction. . . . 



Taxable 

Nontaxable: 

With adjusted gross income 

With no adjusted gross income^. 



Number of returns with self-employment tax 

Number of returns with taxable income 



Taxable.. . . 
Nontaxable. 



Number of returns by source of income: 
Positive income: 

Salaries and wages 

Dividends in adjusted gross income^ 

Interest received^ 

Annuities and pensions: 

Life expectancy method 

3-year method 

Income from estates and trusts 



Business profit 

Partnership profit 

Net gain from sales of capital assets. 
Net gain from sales of 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 property. 

Rents and royalties net loss 

Net operating loss deduction* 

Loss from estates and trusts 



Amount of adjusted gross income, total. 

Taxable retxims 

Nontaxable returns 



Amount of adjusted gross deficit. 
Amount of taxable income 



Amount of tax, total 

Income tax after credits. 
Self-employment tax 



60, 211, 297 
59, 838, 162 



Z, 118, 818 
10,222,431 



433, 135 



79, 543 
353, 592 



47,496,913 
12, 774, 384 

22, 510, 245 
20, 761, 374 

1, 748, 871 

37, 761, 052 
26, 735, 539 

10, 592, 378 
433, 135 

7, 036, 392 

47, 745, 570 

47, 496, 913 
248, 657 



52, 850, 936 
4, 682, 638 
9, 273, 694 

728, 077 
343,115 
381, 120 

6, 8S4, 616 
1, 645, 707 
4, 007, Oil 
98, 140 
4, 113, 564 



1, 715, 094 
302, 041 
900, 118 
150, 212 

1, 605, 427 



19, 162 



59, 085, 182 
58, 700, 924 



2, 211, 773 
10, 837, 017 



384,258 



57, 684 
326, 574 



45, 652, 1J4 
13,433,048 

20,811,422 
19,053,714 

1, 757, 708 

38, 273, 760 
26,598,420 

n, 291, 082 
384, 253 

7, 017, 331 

45,919,693 

45, 652, 134 
267, 559 



51,588,438 
4, 235, 017 
7,407,870 

740, ISO 
268, 920 
370,879 

6, 880, 831 
1, 611, 329 
3,469,064 
104, 270 
4, 089, 106 



1,499,888 
266, 259 
920, 578 
130,753 

1, 513, 200 

22, 150 



59,825,121 
59, 407, 673 



2,211,318 
10, 331, 040 



417,448 



85, 265 
332, 183 



46, 865, 315 
12, 959, 806 

20, 155, 361 
18, 569, 233 

1, 586, 128 

39, 669, 760 
28, 296, 082 

10, 956, 230 
417,448 

6, 992, 226 

47,116,645 

46, 865, 315 
251, 330 



52,596,961 
4,168,499 
7,286,314 

659, 356 
261, 085 
362, 324 

6, 775, 335 
1, 606, 524 
2, 936, 564 
127, 417 
4, 097, 602 



1,474,967 
265, 951 

1,038,208 
150,294 

1,404,920 

20, 167 



59, 197, 004 
58, 798, 843 



2,443,181 
10, 097, 016 

398, 161 



97,405 
300, 756 



46, 258, 646 
12,938,358 

18,458,563 
16,972,938 

1,485,625 

40,738,441 
29,285,708 

11, 054, 572 
398, 161 



46, 258, 646 
225,536 



51,912,814 
3, 924, 583 

6, 715, 135 

613,747 
209, 212 

375, 008 

7, 381, 270 
1, 550, 819 
3, 148, 460 

98, 875 
4, 090, 501 



1,591,397 
244,719 
783, 596 
206, 108 

1, 319, 253 

28, 102 



58, 250, 188 
57, 818, 164 



2, 373, 745 
10, 755, 354 



432, 024 



79,829 
352, 195 



44, 689, 065 
13,561,123 

16, 891, 084 

15,434,733 

1,456,351 

41, 359, 104 
29, 254, 332 

11,672,748 
432,024 

6, 645, 661 

44,914,210 

44,689,065 
225, 145 



51, 255, 701 
3, 715, 617 
6,330,784 

575,633 
192, 029 
360, 155 

6,736,435 
1, 687, 570 
2, 899, 881 
109, 983 
3, 986, 860 



1, 508, 662 
267, 102 
654, 121 
157,919 

1,253,080 

20, 978 



56, 747, 008 
56,306,704 

42, 633, 060 



1, 135, 590 
12, 538, 054 



440,304 



13, 305 
426, 999 



42, 633, 060 

14, 113, 948 

15, 701, 595 
13, 711, 830 

1,549,461 
440,304 

41, 045, 413 
28, 921, 230 

12, 124, 183 



42, 633, 060 
181, 073 



49,925,305 
3, 681, 007 
6, 124, 385 

730, 279 

368, 806 

6, 320, 812 
1, 588, 046 
2,411,147 
135,062 
3, 863, 618 



1,464,726 

228, 949 

664,084 

207,456 

1,143,837 

34,781 

12,258 



57, 838, 184 
57,415,885 



44, 159, 622 
1, 046, 507 



12, 209, 756 
422, 299 



45, 223, 151 
12, 615, 033 

14,426,417 
12, 932, 132 

1,089,008 
405, 277 

43,411,767 
32, 291, 019 

n, 120, 748 
4,217,492 



50, 873, 912 
4, 495, 133 
5, 579, 720 

735,471 

426, 823 

6,121,474 
1, 649, 591 
1, 987, 723 
93,741 
4, 061, 630 
1, 361, 744 



1, 231, 395 
241, 505 
789, 370 
151,152 

1, 192, 880 
38,205 



56, 528, 817 
56,107,089 



42,833,675 
1, 033, 157 



12,240,257 
421,728 



43, 876, 273 
12, 652, 544 

12,835,776 
11, 462, 609 

960, 830 
412, 287 

43, 693, 041 
32,413,664 

11, 279, 377 
4, 059, 497 



49, 842, 362 
4, 218, 722 
5,196,439 



425, 669 

5, 791, 797 
1, 625, 320 
2, 034, 196 
98,738 
3,865,368 
1,838,938 



1, 030, 870 
203, 170 
665, 727 
124, 402 

1,054,992 
29,987 



55,447,009 
55, 042, 597 



41, 594, 222 
1, 042, 575 



12,405,800 
404, 412 



42, 648, 610 
12,798,399 



11, 581, 696 
10, 212, 322 



976, 275 
392, 599 



43,365,313 
32,435,738 



4, 073, 311 



48, 533, 699 
4, 038, 391 
4, 824, 056 



432, 106 

6,127,629 
1,692,545 
2, 132, 037 
100, 765 
3, 835, 620 
2, 353, 392 



1, 047, 713 
219, 839 
582,413 
180, 335 
977,980 
30, 570 



53,060,098 
52,655,564 



14,468,882 
404,534 



38, 186, 632 
14,873,416 

10, 320, 293 
8, 724, 546 

1,191,213 
404,534 

42,739,800 

29,462,136- 

13, 277, 654 



46,147,211 
3,668,423 
4,410,271 

525,514 

387, 298 

5,376,922 
1,872,550 
1,895,963 
117, 067 
3, 727, 762 
2, 273, 576 



938, 465 
250,928 
668, 038 
182, 540 
899, 337 



(Thtxjiand dollars) 



306, 616, 924 

287,775,346 
18, 841, 578 

1,521,945 

166, 540, 616 



38, 645, 299 
701, 506 



262, 188, 335 
19,978,083 

1,012,326 

149,337,414 

34, 924, 820 

34,335,652 
589, 168 



281,303,431 

262, 169, 296 
19, 139, 135 

987, 865 

149, 363, 077 

34,974,804 

34, 393, 639 
581, 165 



268,583,814 

249,551,275 
19, 032, 539 

859, 546 

141, 532, 061 

33, 265, 247 

32, 732, 132 
533,115 



249,429,182 

229,595,449 
19, 833, 733 

898, 865 

128, 020, 111 



29, 613, 722 
463, 213 



230, 235, 355 

209, 668, 830 
20, 567, 025 



1, 014, 480 
115, 331, 301 



26, 665, 753 
301, 498 



229, 863, 409 

212,421,134 
17,442,225 



29, 657, 273 

29, 430, 659 

226, 614 



216,087,449 

198,531,784 
17, 555, 665 



28, 020, 238 

27, 802, 831 
217,457 



203, 097, 033 

185,171,954 
17, 925, 069 



24,439,073 

24, 227, 780 
211, 293 



179,374,478 

158, 545, 122 
21, 329, 356 



18, 374, 922 
18,374,922 



^Excludes returns with no information 1953-56 and 1958-59. 
^Reported on Form 1040 and for 1959, Form 1040W. 
^Not available after 1953. Includes Forms 1040A showing wages 
as other income. 

'Not available for 1950 nor for 1955-59. 



not subject to income tax withholding, dividends, and interest, not exceeding $100 per return, reported in one sum 



INDIVIDUAL INCOME TAX RETURNS, 1950-1959 



103 



Table 21.— RETURNS WITH INCOME TAX— I 



NUMBER, ADJUSTED GROSS INCOME, TAXABLE INCOME, INCOME TAX, AND AVERAGE TAX, BY ADJUSTED GROSS INCOME 
CLASSES 



Adjusted gross income classes 



NUMBER OF RETURNS 

Total 

$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 

ADJUSTED GROSS INCOME 

Total 

$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 

TAXABLE INCCME 

Total 

$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 

INCCXE TAX AFTER CREDITS 

Total 

$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 



47,496,913 



45,652,134 



46,865,315 



46,258,646 



44,689,065 



42,633,060 



44,159,622 



42,833,675 



41,594,222 



38,186,632 



1,341,398 
2,129,771 
2,093,777 
2,494,170 

2,766,760 

5,939,254 

6,649,987 

19,305,707 

3, 203, 8X 
706,164 
301,431 

422,251 

114,711 

17,465 

4,475 

4,776 

717 

265 



1,296,407 
2,127,075 
2,111,329 
2, 537, 591 

2,807,388 
6,295,457 
6,954,051 

17,702,182 

2,484,984 
587,465 
264,487 



91,605 

14,049 

3,845 

3,937 

531 

236 



1,338,986 
2,257,213 
2,252,645 
2,764,261 

2,930,022 

6,682,982 

7,454,651 

17,697,020 

2,211,504 
543,154 
250,583 

366,156 

93,289 

14,089 

3,986 

3,979 

578 

217 



1,357,447 
2,392,096 
2,364,317 
2,878,453 

3,169,007 
7,158,365 
7,650,165 
16,179,494 

1,918,975 
497,449 
234,745 

346,246 

89,095 

14,057 

3,843 

4,031 

593 

268 



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

3,318,528 

7,529,308 

7,619,205 

14,328,468 

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

12,902 

3,937 

4,009 

624 

263 



1,292,988 
2,426,670 
2,431,232 
3,078, 559 

3,452,029 

7,924,537 

7,545,254 

12,355,239 

1,215,482 
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 

|- 12,461 

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 



152,900 
65,396 



3,195 
416 
148 



1,610,092 
2,754,588 
3,115,581 
3,814,784 

4,178,241 
8,858,530 
6,949,135 
8,699,138 

831,819 

295,919 

154,766 

93,693 

149, 837 

67,447 

12,045 

4,008 

3,905 

523 

171 



1,570,U3 
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 
139,837 

83,645 
136,462 

62,689 

11,564 

3,948 

4,058 

623 

219 



(ThouM»nd dollarw) 



1,116,472 
2,674,096 
3,647,621 
5,603,123 

7,626,054 
20,835,185 
29,931,937 

133,012,206 

37,628,019 
12,073,580 
6,698,056 

U4, 148,928 

7,549,453 

2,080,621 
764,285 

1,361,923 
478,154 
545,633 



166,385,053 



194, 586 

955,378 

1,542,106 

2,337,578 

3,376,072 

9,625,250 

14,192,394 

72,734,208 

25,557,238 
3,927,811 
5,155,939 

11,379,799 

6,229,490 

1,695,238 
609, 591 

1,070,737 
376, 573 
425,065 



38,645,299 



38,920 
190,429 
306,486 
461,710 

668,214 

1,924,326 

2,860,458 

14,833,767 

5,477,515 
2,094,329 
1,322,595 
. 3,540,277 
2,627,092 

854,300 
323,449 
617,667 
225,399 

267,766 



262,138,335 



1,083,049 
2,683,333 
3,675,817 
5,714,953 

7,735,369 

22,091,696 

31,273,974 

120,222,831 

29,176,927 

10,041,825 

5,875,992 



6,042,852 

1,644,279 
653,563 

1,109,630 
356,220 
482,640 



149,173,569 



191,196 

953,797 

1,534,510 

2,351,308 

3,390,573 

9,933,342 

14,608,523 

65,757,393 

20,026,310 
7,434,521 
4,551,665 

9,973,036 

4,986,906 

1,343,568 
529,147 
362, 534 
274,855 
364,825 



34,335,652 



33,062 
190,127 
305,682 
466,973 

671,815 

1,997,817 

2,945,325 

13,389,037 

4,291,393 

1,757,062 
1,168,543 

3,101,822 

2,106,658 

639,533 
291,744 
515,353 
174,941 
233,159 



262,169,296 249,551,275 229,595,449 209,663,330 210,433,602 



1,117,050 
2,831,221 
3,937,439 
6,225,270 

8,079,602 

23,448,457 

33,541,308 

119,494,167 

25,971,375 
9,294,499 
5,576,891 



6,124,500 

1,681,598 
582, 301 

1,122,465 
393,591 
427,474 



149,212,596 



196,731 
1,010,609 
1,673,535 
2,623,507 

3,514,509 
10,332,505 
15,550,648 
65,792,088 

17,967,472 
6,959,181 
4,358,309 

9,942,054 

5,109,379 

1,390,411 
550,303 
332, 511 
314,543 
333,301 



39,228 
201,208 
332,570 
520,852 

716,095 

2,169,991 

3,150,403 

13,381,929 

3,851,830 
1,538,X8 
1,120,335 

3,104,270 

2,173,193 

715,994 
307,378 
535,036 
200,731 
231,648 



1,130,213 
3,005,109 
4,129,399 
6,474,182 

8,737,548 

25,144,783 

34,380,979 

108,295,215 

22,543,784 
8,531,736 
5,215,782 



5,900,331 

1,579,344 
659,130 

1,138,037 
396,602 
549,625 



141,395,397 



197, 523 
1,071,341 
1,729,509 
2,758,735 

3,378,378 
11,550,152 
15,824,030 
59,934,549 

15,593,231 
6,449,179 

4,100,531 

9,569,157 

4,983,395 

1,388,017 
535,845 
913,395 
319,092 
443,123 



39,331 
213,384 
344,842 
548,045 

769,289 

2,312,101 

3,186,754 

12,190,219 

3,369,114 
1,520,665 
1,058,133 

3,009,248 

2,128,630 

708,831 
297, 130 
545,577 
202,455 
238,234 



1,200,421 
3,105,559 
4,265,817 
6,666,813 

9,157,565 
26,407,948 
34,203,187 
94,801,910 

17,908,955 

7,295,825 

4,680,576 

[ 3,284,321 

I 7,138,272 

5,149,111 

1,542,840 
674,131 

1,140,318 
414,815 
550,864 



127,889,249 



211,417 
1,085,444 
1,772,333 
2,780,258 

3,999,025 
11,887,351 
15,558,001 
52,322,582 

12,519,790 
5,546,304 
3,709,543 
2,661,330 
5,938,315 
4,344,889 

1,281,790 
555,511 
926,044 
335,349 
452,713 



42,172 
216,479 
352,948 
551,714 

793,795 

2,331,762 

3,129,354 

10,614,024 

2,692,340 

1,308,272 

961,080 

745,939 

. 1,962,136 

1,352,467 

653, 397 
305, 830 
549,179 
209,343 
290,986 



1,078,798 
3,047,987 
4,237,323 
6,922,725 

9,505,225 
27,812,489 
33,828,835 
81,237,475 

14, 390, 553 
6,316,307 

7,018,963 

5,067,727 
4,551,794 

1,389,769 
546,951 
915,760 
293,111 
406, 532 



115,226,743 



188,445 
1,069,613 
1,728,796 
2,890,502 

4,107,080 
12,236,893 
15,158,980 
45,352,292 

10,096,351 
4,308,176 



5,052,115 
3,946,258 

1,170,329 
452,450 
740,497 
234,854 
332,333 



37,648 
213,519 
344,635 
575,180 

317,847 
2,467,295 
3,049,831 
9,210,373 

2,185,156 
1,145,589 



1,683,981 
1,708,710 

614,555 
257,014 
455,363 
154,785 
222,374 



1,145,237 
3,299,452 
4,855,679 
7,493,336 

10,156,359 
28,745,397 
34,370,599 
81,752,813 

13,713,699 
5,983,194 

6,355,250 

5,582,111 
3,994,325 



753,081 
252,379 
275,263 



46,165 
255,864 
449,872 
695,210 

988,259 

2,871,975 

3,545,531 

10,443,227 

2,358,268 

1,233,380 

1,566,555 

1,786,009 
1,645,090 



414,246 
149,012 
159,496 



196,590,999 183,243,590 



1,191,714 
3,463,102 
5,176,783 
3,030,291 

10,717,097 
29,930,509 
32,575,059 
58,763,095 

11,677,403 
5,551,110 



5,757,127 
4,340,235 

1,853,390 

891,963 
278,310 
239,224 



1,354,605 
3,452,761 
5,446,167 
8,578,144 

11,530,006 
30,946,234 
31,016,829 
55,338,698 

9,923,727 
5,078,155 
3,447,638 
2,556,301 
5,651,016 
4,500,312 

1,440,965 
687,244 

1,100,454 
349,694 
344,640 



Not applicable 



46,964 
271,039 
477,751 
743,512 

1,022,509 
2,941,659 
3,323,344 
8,849,343 

2,024,375 
1,158,592 



1,830,556 
1,811,292 

934,839 

495,864 
164,964 
180,196 



24,227,780 



50, 542 
241,320 
451,740 
721,975 

998,321 
2,723,252 
2,919,638 

6,607,556 

1,594,410 
973,921 
759,746 
523,012 
1,577,416 
1,778,150 
537,725 
356,130 
612,801 
211,452 
213,653 



158,545,122 



1,310,810 
3,381,544 
5,818,935 
9,290,893 

12,652,390 
30,154,986 
25,557,691 
39,046,058 

3,148,940 
4,396,990 
3,110,483 
2,281,381 
5,144,080 
4,192,517 

1,386,519 
676,791 

1,141,235 
419,462 
433,407 



40,337 
197,079 
413,125 
647,870 

890,934 
2,177,241 
2,043,783 
3,983,698 

1,157,379 

757,996 

615, 381 

505,353 

1,382,086 

1,517,006 

613,196 
328,914 
602,558 
239,831 
260, 550 



104 



INDIVIDUAL INCOME TAX RETURNS, 1950-1959 



Table 21.— RETURNS WITH INCOME TAX— NUMBER, 



ADJUSTED GROSS INCOME, TAXABLE INCOME, 
CLASSES — Continued 



INCOME TAX, AND AVERAGE TAX, BY ADJUSTED GROSS INCOME 



Adjusted gross income classes 



AVERAGE INCCME TAX PER TAXABLE RETURN 

Average income tax 

$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 



29 
39 

lib 
185 

242 
324 

430 
769 

1,710 
2,966 
4,388 

8,384 
22,902 
48,915 
73,396 
129,327 
314,364 
1,010,438 



145 
184 

239 
317 
424 
756 

1,727 
2,991 
4,418 

8,394 

22,997 

49,088 
75,876 
131,028 
329,456 
987,962 



29 

89 

148 

188 

244 
325 
423 
756 

1,742 
3,016 
4,473 

8,478 

23,295 

50,890 

77,114 

134,729 

X7,285 

1,067,502 



29 

89 

146 

190 

243 

323 
417 
753 

1,756 
3,057 
4,508 

8,691 

23,892 

50,425 

77,317 

135,370 

341,408 

1,075,500 



29 

87 

144 

186 

239 
316 
411 
741 

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

50,643 
77,681 
136,937 
336,296 

1,106,410 



142 
187 

237 
311 
404 
745 

1,798 
3,109 

5,218 

10,402 
24,295 

52,901 

80,518 

140,805 

354,199 

1,106,338 



161 
208 

268 
350 
462 
336 

2,036 
3,537 



11,829 
27,300 



153,380 
400,570 

1,163,938 



33 

93 
161 
210 

263 
M 
457 
834 

2,059 
3,575 

6,026 

11,972 
27,697 

66,233 

155,200 

396,548 

1,217,541 



148 
139 

239 
308 
420 

760 

1,917 
3,308 
4,909 
6,703 
11,195 
26,364 

57,096 

88,855 

156,927 

404,306 

1,249,433 



26 
74 
124 
157 

194 
251 
356 
651 

1,704 
2,961 
4,401 
6,048 
10,128 
24,199 

53,026 

83,312 

148,486 

385,042 

1,189,726 



INDIVIDUAL INCOME TAX RETURNS, 1950-1959 



105 



Table 22.— SOURCES OF INCOME BY TYPE 



Sources of income 



RETURNS WITH ADJUSTED GROSS INCOME 
Adjusted gross income 



Positive income, total 

Salaries and wages^ 

Dividends in adjusted gross income^ 



Interest received^ . 
Annuities and pensions; 

Life expectancy method 

3-year method 

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, total. 



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 



RETURNS WITH NO ADJUSTED GROSS INCCWE 
Adjusted gross deficit 



Positive income, total. 



Salaries and wages* 

Dividends in adjusted gross deficit^ 

Interest received^ 

Annuities and pensions: 

Life expectancy method 

3-year method 

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, total... 
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 

Other sources (negative) 



(Theuaand dollmra) 



306,616,92i 282,166,ilS 281,308,431 268,583,314 249,429,182 230,235,855 229,863,409 216,087,449 203,097,033 



310,120,137 



247,121,980 
9,315,880 
4,358,789 

880,645 
576,309 
634,423 

24,246,254 
10,196,759 
6,666,863 
33,796 
3,943,022 
2,094,917 

3,503,213 



285,247,342 



1,703,593 
458,304 
504,060 
111,345 
702,345 

22, 566 



1,521,945 



629,004 



248,232 
39,836 
36,629 

2,717 

2,975 

76,409 

23,651 

129,739 

2,861 

65,015 



2,150,949 



1,187,917 

198,134 

18,055 

93,005 

70,101 

580,453 



227,354,096 
8,702,680 
3,613,353 

883,443 

435,429 

613,471 

22,868,229 

9,792,725 

4,792,409 

74,426 

3,921,429 

2,190,652 

3,080,924 



284,440, 5(K 



1,385,671 
372,488 
523,572 
111,585 
665,037 

17,571 



1,012,326 



196,461 
37,882 
40,858 

(') 

4,547 

21,747 
17,433 
86,705 
(») 
40,474 



830,727 
205,914 
20,538 
45,929 
70,124 

(») 
230,732 



227,949,466 
9,090,207 
3,290,387 

754,404 
334,057 
616,593 

22,462,196 
9,936,979 
4,048,433 
87,146 
3,888,584 
1,932,052 

3,132,073 



271,555,897 



1,351,743 
387,673 
622,057 
116,990 
640,838 

12,772 



127,443 
33,550 
28,563 

(«) 

(«) 
63,750 
26,739 
19,795 

(«) 
56,668 

1,410,375 



834,336 
217,129 
20,638 
44,439 
45,329 

(«) 

245,824 



215,482,206 
8,566,577 
2,846,566 

655,595 
284,477 
617,738 

23,629,904 
9,358,565 
4,874,682 
71,854 
3,859,966 
1,297,767 

2,972,083 



252,058,719 



1,491,639 
333,264 
421,409 
162,611 
540,132 

23,028 



859,546 



135,775 
39,079 
25,447 

1,713 

7,639 

31,986 

24,413 

U6,449 

(«) 

60,488 
15,706 

1,318,947 



885,605 
207,389 

17,056 
148,910 

36,209 

(») 



200,580,472 
7,819,949 
2,555,609 

624,567 
244,995 
565,036 

20,566,259 

9,530,872 

5,024,200 

93,616 

3,660,430 

792,71a 

2,629,541 



232,746,855 



1,297,251 
330,305 
357,641 
121,497 
509,487 

13,360 



898,865 



393,914 



131,633 
30,954 
28,000 

(») 

578 

30,964 

22,572 

102,150 

3,134 

36,839 

5,018 



869,969 
199,192 
17, 572 
97,067 
101,810 

(") 



185,794,926 
7,030,900 
2,349,915 

I 799,292 

633,434 

19,218,571 
8,973,893 
3,6U,012 

104,930 
3,497,917 

679,067 

2,511,000 



1,293,519 
259,724 
362,625 
129,023 
401,740 
58,829 
5,540 



1,01A,480 



420,382 



157,697 
16,966 
20,315 

6,777 
(=) 

16,041 
30,150 
117,350 
2,381 
38,375 
11,624 

1,434,862 



1,015,290 
218,518 
16,821 
70,035 
27,802 
86,136 
(») 



232,251,633 



187,607,362 
5,304,993 
2,021,869 

670,329 

1,686,754 

18,646,959 
8,784,424 
2,473,486 
60,359 
3,605,573 
889,025 

2,388,207 



1,073,477 
266,799 
437,849 
111,682 
457,509 
40,891 



1,155,153 



365,487 



126,058 
23,286 
20,780 

4,722 

30,740 
13,476 
65,040 
2,526 
53,693 
19,731 



940,584 

248,916 

24,888 

70,954 

73,894 

161,411 



213,202,883 



174,193,394 
5,834,215 
1,822,337 

581,672 

1,700,139 

18,180,679 
8,799,U2 
2,761,088 

102,826 
3,432,513 

794,878 

2,115,382 



1,009,459 
241,285 
348,557 

89, U5 
383,212 

43,724 



797,541 



409,902 



145,638 
25,409 
24,562 

2,139 
11,096 
14,314 
34,656 
74,777 
13,770 
56,583 

6,958 



873,919 
150,234 
16,905 
50,624 
24,892 
90,865 



205,042,926 



160,336,699 
6,030,895 
1,684,015 

499,306 

1,739,064 

18,131,463 
3,852,180 
3,185,644 
83,761 
3,299,948 
1,199,951 

1,945,891 



939,922 
231,766 
268,802 
126,056 
342,834 
36,511 



425,057 



1A4,998 
25,120 
18,200 



22,361 

31,078 
18,865 
96,777 

5,142 
53,415 

8,593 



756,666 
227,316 
16,373 
78,267 
38,322 
68,668 



179,874,478 



181,665,582 



138,956,127 
6,130,906 
1,582,898 

429,767 

1,689,754 

16,846,649 
8,554,469 
3,181,051 
101,494 
3,183,655 
1,008,812 

1,791,139 



340,420 
223,547 
313,886 
132,306 
280,980 



726,202 



336,959 



116,998 
26,793 
12,706 

2,048 
10,318 

16,785 

21,038 
?7,520 
1,694 
40,797 
10,262 

1,063,165 



758,250 

187,740 

16,742 

53,140 

47,293 



^Excludes wages, for 1950-57 less than $100 and for 1958-59 less than $200 per return, not subject to income tax withholding, reported as other income on Forms 1040A. Beginning 
1954, salaries and wages are after excludable sick pay and allowable employee expense. 

^Dividends reported on Form 1040 and, for 1959, Form 1040W. Beginning 1954, includes dividends eligible for exclusion received through partnerships and fiduciaries. All tabu- 
lated amounts, however, are after exclusions. 

^Interest reported on Form 1040 and, for 1959, Form 1040W. Includes partially tax-exempt interest received directly or through partnerships and fiduciaries. 

^Includes wages not subject to income tax withholding, dividends, and interest, not exceeding $100 per return for 1950-57 nor $200 for 1953-59, reported in one sum on FormsOOiOA. 
Beginning 1955, reduced by net operating loss deduction. 

For 1950, net operating loss deduction was reported as a business deduction; for 1955-59, it was an adjustment which reduced "Other sources." 

*For 1954-59, salaries and wages are after excludable sici pay and allowable employee expense. 

'For 1955-56, reduced by net operating loss deduction. 

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



Table 23.— ITEMIZED DEDUCTIONS ON RETURNS WITH ADJUSTED GROSS INCOME, BY TYPE 



Type of deduction 



(Thousand dollars) 



Total 

Interest paid 

Taxes 

Contributions 

Medical and dental expense 

Child care 

Casualty losses 

Other deductions 



32,017,337 



(Not 
available ) 



27,497,908 



6,269,154 
7,480,346 
5,693,836 
4,283,546 

13,771,026 



25,691,588 



(Not 
available ) 



22,612,729 



4,810,079 
5,327,909 
4,877,793 
3,472,908 
110,577 
347,894 
3,165,569 



19,997,485 



. (Not 
available) 



17,403,227 



3,201,287 
4,076,630 
3,891,173 
2,971,172 
87,960 
444,245 
2,730,760 



15,589,177 



2,735,359 
3,639,153 
3,552,448 
2,391,339 

392,64i 

2,873,234 



13,556,552 



2,221,353 
3,167,778 
3,114,739 
2,133,130 

367,517 
2,552,035 



11,856,378 



(Not 
available) 



9,913,693 



1,494,928 
2,199,940 
2,258,009 
1,556,294 

306,572 
2,097,950 



106 



INDIVIDUAL INCOME TAX RETURNS, 1950-1959 



Table 24 . —SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES 



Adjusted gross incoiDe classes 



SALARIES AND WAGES' 
Grand total 

Returns with adjusted gross income, total 

Under $600 

*6CI0 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 $150,00 

$150,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns with no adjusted gross income.... 

DIVIDENDS' 
Grand total 

Returns with adjusted gross income, total 

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 

Returns with no adjusted gross income.... 

INTEREST received' 
Grand total 

Returns with adjusted gross income, total 

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 

Returns with no adjusted gross income.... 

Footnotes at end of table. 



247,370,212 


227,550,557 


228,076,909 


215,617,981 


200,712,105 


185,952,623 


187,733,920 


174,339,032 


160,481,697 


139,073,125 


247,121,980 


227,354,096 


227,949,466 


215,482,206 


200,580,472 


185,794,926 


187,607,862 


174,193,394 


160,336,699 


138,956,127 


1,116,099 


1,128,719 


1,083,262 


1,087,986 


1,074,269 


1,137,682 


1,208,770 


1,197,251 


1,146,950 


1,093,015 


1,822,914 


1,862,471 


1,858,101 


1,853,051 


1,970,417 


1,958,083 


1,974,738 


1,964,031 


2,154,234 


2,247,748 


3,752,570 


3,904,993 


3,974,643 


4,165,125 


4,378,953 


4,433,881 


4,587,925 


4,763,672 


4,765,216 


5,003,951 


4,641,608 


4,846,089 


5,048,631 


5,252,048 


5,688,277 


5,873,995 


6,267,596 


6,761,372 


7,062,581 


7,866,925 


6,319,678 


6,662,191 


7,087,397 


7,289,584 


7,603,711 


8,119,186 


8,470,037 


9,147,821 


9,758,258 


10,880,068 


8,250,462 


8,522,612 


8,810,665 


9,393,512 


10,165,026 


10,641,552 


10,956,687 


11,757,228 


12,474,191 


13,996,835 


21,105,996 


22,510,230 


23,876,171 


25,456,095 


27,079,405 


28,790,162 


29,243,923 


30,554,952 


31,270,695 


30,717,185 


28,409,710 


29,557,033 


32,022,396 


32,675,903 


32,783,655 


32,468,575 


32,721,872 


31,342,772 


29,561,094 


23,861,823 


121,678,048 


109,423,351 


109,093,871 


93,046,618 


85,563,600 


72,550,811 


73,196,793 


60,361,693 


47,621,929 


31,515,233 


30,361,294 


22,647,613 


19,541,232 


16,256,390 


12,313,204 


9,319,192 


9,062,659 


7,172,156 


5,626,778 


4,175,514 


7,232,382 


5,700,081 


5,067,839 


4,426,763 


3,655,396 


3,083,117 


2,970,569 


2,590,932 


2,308,530 


1,855,309 


3,251,085 
\ 5,715,734 


2,741,831 
4,966,444 


2,532,595 
4,995,800 


2,273,670 
4,456,298 


1,947,202 
/ 1,285,890 
\ 2,628,218 


\ 2,933,567 
2,270,315 


2,714,536 
2,272,934 


2,435,160 
2,102,804 


( 1,456,628 

1 986,689 

2,020,299 


1,205,394 

847,817 

1,768,317 


2,498,934 


2,068,182 


2,115,655 


2,029,914 


1,680,933 


1,553,470 


1,333,737 


1,415,540 


1,421,555 


1,256,908 


545,350 


451,670 


463,642 


454,905 


407,839 


375,500 


\ 430,495 


463,227 


1 372,495 
\ 139,834 


330,615 


168,218 


146,630 


155,813 


144,201 


142,553 


120,346 


133,105 


206,774 


177,335 


180,197 


130,717 


167,679 


142,322 


124,054 


140,748 


160,592 


164,845 


31,276 


25,978 


32,507 


30,369 


31,409 


17,062 


16,289 


17,596 


24,074 


27,827 


13,348 


10,643 


9,049 


9,052 


7,336 


6,108 


4,193 


4,439 


4,077 


7,693 


248,232 


196,461 


127,443 


135,775 


131,633 


157,697 


126,058 


145,638 


144,998 


116,998 


9,355,766 


8,740,562 


9,123,757 


8,605,656 


7,350,903 


7,047,866 


5,828,279 


5,859,624 


6,056,015 


6,157,699 


9,315,880 


8,702,630 


9,090,207 


8,566,577 


7,819,949 


7,030,900 


5,804,993 


5,834,215 


6,030,895 


6,130,906 


14,069 


13,207 


13,190 


11,016 


13,273 


10,178 


16, 520 


18,236 


11,126 


13,255 


42,419 


33,856 


46,286 


30,433 


35,254 


36,901 


45,296 


42,567 


39,969 


44,003 


84,247 


76,622 


76,218 


66,284 


73,884 


65,505 


91,647 


68,815 


71,730 


83, 102 


111,271 


93,294 


103,416 


38,726 


86,559 


95,448 


104,656 


39,248 


88,011 


88,256 


117,949 


107,411 


112,009 


102,587 


95,903 


93,973 


103,491 


90,694 


95,036 


93,956 


140,801 


122,028 


126,162 


101,644 


109,095 


94,609 


109,970 


101,725 


102,454 


101,619 


246,731 


249,473 


243,555 


238,110 


219,896 


200,461 


194,240 


196,131 


199,416 


207,767 


241,475 


246,916 


248,661 


226,897 


225,344 


243,49a 


202,211 


199,570 


229,364 


227,541 


1,187,781 


1,141,067 


1,205,321 


1,007,925 


936,005 


946,788 


923,150 


845,370 


853,185 


780,146 


930,658 


902,488 


909,330 


852,897 


745,815 


721,459 


603,683 


592,188 


551,141 


525,708 


732,321 


686,730 


687,088 


664,455 


560,954 


520,773 


429,588 


417,070 


404,406 


398,190 


550,974 
> 1,637,581 


534,650 
1,490,635 


555,163 
1,615,706 


511,237 
1,595,905 


447,336 
( 382,213 
I 1,022,511 


I 780,502 


613,459 


593,180 


j 326,531 
\ 278,148 


335,540 
267,081 


















1,414,044 


1,325,594 


1,337,553 


1,285,630 


1,128,788 


1,003,076 


730,003 


802,253 


841,279 


866,375 


597,142 


500,945 


543,819 


543,917 


503,036 


420,263 


1 441,507 


502,339 


( 359,342 
I 199,297 


386,392 


254,810 


248,850 


272,131 


251,820 


239,560 


200,724 


205,692 


512,415 


486,348 


513,149 


496,611 


471,294 


376,622 


259,377 


312,377 


364,894 


403,822 


192,292 


173,778 


192,143 


191,563 


187,071 


143,601 


93,413 


100,881 


130,601 


158,822 


306,900 


268,788 


289,307 


293,920 


286,158 


202,998 


118,724 


132,139 


149,702 


179,203 


39,886 


37,882 


33,550 


39,079 


30,954 


16,966 


23,286 


25,409 


25,120 


26,793 


4,395,418 


3,659,211 


3,318,950 


2,872,013 


2,533,609 


2,370,230 


2,042,649 


1,846,899 


1,702,215 


1,595,604 


4,358,789 


3,618,353 


3,290,387 


2,346,566 


2,555,609 


2,349,915 


2,021,869 


1,822,337 


1,684,015 


1,582,893 


33,960 


30,360 


23,563 


21,963 


29,683 


21,955 


21,171 


19,615 


17,963 


19,571 


71,090 


66,408 


54,264 


52,878 


49, 508 


53,966 


58,011 


48,018 


45,531 


44,154 


147,531 


119,714 


110,631 


100,672 


97,353 


94,934 


89,031 


81,132 


71,327 


74,529 


166,423 


125,110 


129,774 


109,234 


110,399 


107,508 


94,303 


84,774 


76,550 


77,866 


168,757 


142,054 


119,550 


112,167 


99,520 


106,019 


85,395 


32,537 


74,709 


68,066 


172,865 


130,464 


122,393 


102,793 


104,748 


92,588 


83,890 


75,986 


71, 350 


66,922 


271,361 


256,874 


224,553 


202,848 


174,864 


176,014 


167,393 


128,429 


131,610 


119,396 


268,614 


246,323 


209,724 


188,276 


196,226 


186,123 


153,417 


138,933 


128,569 


126,364 


1,165,401 


937,560 


861,455 


721,931 


622,310 


544,444 


463,900 


397,137 


358,724 


318,921 


559,710 


451,995 


403,510 


334,714 


282,214 


254,104 


210,473 


134,467 


165,038 


145,219 


305,354 


256,049 


235,591 


190,415 


167,421 


149,775 


127,417 


116,163 


102,492 


92,049 


187,626 
} 446,228 


169,785 
373,004 


147,336 
344 640 


127,420 
324,568 


114,601 
( 86,428 
\ 195,793 


J 176,403 


150,275 


147,089 


( 71,158 
\ 56,769 


68,683 
53,721 








173,144 


143,019 


137,266 


129,139 


126,715 


244,736 


190,775 


190,082 


157,602 


135,470 


128,428 


103,112 


105,898 


105,539 


98,683 


69,057 


52,735 


48,108 


43,300 


37,487 


38,203 


1 42,148 


44,883 


( 31,971 
\ 14,334 


31,302 


23,721 


20,476 


19,207 


16,628 


15,302 


13,916 


14,514 


37,474 


31,907 


30,545 


24,868 


23,153 


21,099 


18,497 


21,114 


20,710 


23,040 


10,740 


8,473 


7,929 


7,451 


6,433 


5,441 


4,969 


3,994 


5,124 


7,035 


8,141 


8,287 


7,532 


6,828 


6,146 


5,851 


4,948 


4,897 


5,358 


6,143 


36,629 


40,858 


28,563 


25,447 


28,000 


20,315 


20,780 


24,562 


13,200 


12.706 



INDIVIDUAL INCOME TAX RETURNS, 1950-1959 



107 



Table 24.— SELECTED SOURCES OF INCOME BY ADJUSTED GROSS INCOME CLASSES— Continued 



Adjusted gross income classes 



BUSINESS PHOFIT 
Grand total 

Returns with adjusted gross income, total 

Dnder $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 

Returns vd-th no adjusted gross income 

PARTNERSHIP PROFIT 
Grand total 

Returns with adjusted gross income, total. 

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 

Returns with no adjusted gross income 

RENTS AND ROYALTIES NET INCOME 
Grand total 

Returns with adjusted gross income, total. 

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 

Returns with no adjusted gross income 

Footnotes at end of table. 



(Thousand dollars) 



24,322,663 


22,889,976 


22,525,946 


23,661,890 


20,597,223 


19,234,612 


18,677,699 


18,194,993 


18,162,541 


16,363,434 


24,246,254 


22,868,229 


22,462,196 


23,629,904 


20,566,259 


19,218,571 


13,646,959 


18,180,679 


18,131,463 


16,846,649 


148,239 


141,708 


143,575 


141,559 


148,721 


140,399 


122,992 


105,506 


110,282 


114,250 


309,566 


311,799 


309,010 


365,339 


363,410 


351,725 


314,182 


300,727 


295,738 


324,004 


574,191 


631,416 


647,986 


722,451 


740,022 


727,'315 


669,333 


672,572 


728,071 


760,470 


683,078 


745,884 


740,022 


912,076 


907,243 


874,895 


399,563 


922,504 


963,095 


1,028,588 


793,364 


868,704 


859,032 


1,067,262 


1,033,484 


932,191 


990,469 


995,599 


1,143,414 


1,112,335 


877,503 


946,780 


953,238 


1,163,462 


1,020,601 


1,068,887 


1,117,768 


1,137,327 


1,199,742 


1,148,593 


1,876,250 


2,104,088 


2,016,971 


2,223,430 


2,001,591 


2,030,897 


2,161,646 


1,994,450 


2,137,886 


1,987,815 


1,901,323 


2,099,512 


1,966,346 


2,166,671 


1,801,993 


1,659,320 


1,738,647 


1,608,172 


1,643,200 


1,512,653 


6,300,371 


5,906,726 


5,719,711 


5,851,631 


4,817,069 


4,587,587 


4,437,881 


4,087,451 


3,845,706 


3,433,953 


3,176,156 


2,832,505 


2,814,309 


2,844,844 


2,439,150 


2,214,822 


2,073,531 


1,952,696 


1,845,160 


1,672,108 


2,021,286 


1,739,041 


1,755,545 


1,716,864 


1,489,921 


1,326,095 


1,244,881 


1,207,256 


1,U1,531 


980,517 


1,359,051 
j 2,969,785 


1,240,592 
2,470,739 


1,162,654 
2,384,638 


1,182,472 
2,383,227 


1,095,738 
( 687,976 
I 1,278,793 


\ 1,447,476 
1,103,839 


1,290,636 
965,832 


1,338,082 
1,105,699 


( 722,519 

\ 530,230 

1,030,518 


657,762 
465,571 
915,644 


1,061,011 


639,447 


820,783 


729,112 


594,886 


546,550 


472,823 


563,419 


592,563 


518,650 


129,750 


84,856 


105,207 


97,246 


87,752 


97,073 


J 109,996 


133,073 


( 120,883 
\ 45,980 


108,929 


26,721 


22,057 


24,420 


27,552 


26,552 


25,205 


45,033 


25,390 


23,266 


31,271 


25,177 


22,151 


25,587 


28,707 


37,901 


49,093 


42,470 


4,627 


5,536 


4,931 


3,521 


4,543 


4,815 


3,950 


8,703 


10,149 


10,005 


3,592 


3,523 


2,547 


5,958 


4,653 


3,893 


3,622 


4,537 


5,593 


5,584 


76,409 


21,747 


63,750 


31,986 


30,964 


16,041 


30,740 


14,314 


31,078 


16,785 


10,220,410 


9,810,153 


9,963,713 


9,392,978 


9,553,444 


9,004,043 


3,802,900 


8,833,793 


3,371,045 


8,575,507 


10,196,759 


9,792,725 


9,936,979 


9,368,565 


9,530,372 


3,973,393 


8,784,424 


3,739,142 


8,852,180 


8,554,459 


21,082 


19,719 


14,152 


16,694 


21,249 


15,958 


28,173 


19,096 


16,706 


21,497 


32,155 


39,738 


30,358 


29,404 


39,528 


42,612 


41,165 


30,079 


48,311 


60,550 


62,187 


74,043 


77,919 


66,949 


75,346 


73,154 


122,912 


99,112 


96,367 


141,159 


89,370 


89,204 


91,119 


90,795 


109,059 


109,592 


136,535 


122,307 


160,234 


194,078 


116,843 


L21,334 


136,536 


111,029 


154,644 


139,110 


191,775 


167,412 


200,335 


258,331 


136,719 


139,333 


143,858 


151,173 


197,795 


195,356 


189,498 


208,154 


262,254 


295,255 


340,062 


390,792 


366,252 


395,649 


475,302 


499,378 


438,679 


481,853 


588,258 


590,004 


459,618 


434,593 


472,467 


441,200 


516,311 


524,379 


543,540 


523,664 


519,093 


533,728 


2,005,165 


1,982,053 


2,028,768 


1,932,132 


2,017,557 


1,913,999 


1,907,899 


1,897,693 


1,737,359 


1,671,464 


1,406,443 


1,333,276 


1,392,921 


1,329,265 


1,261,849 


1,183,504 


1,114,341 


1,118,743 


1,051,772 


979,046 


995,468 


993,434 


984,322 


950,869 


900,070 


795,926 


786,303 


794,807 


705,792 


655,394 


784,781 
j 1,907,795 


746,657 
1,900,432 


747,154 
1,945,585 


719,879 
1,773,210 


681, 380 
( 525,325 
( 1,221,649 


\ 1,106,191 
1,035,314 


1,071,845 
1,019,460 


995,687 
1,078,931 


( 537,934 

\ 443,065 

1,075,101 


531,980 
396,470 
945,935 


1,269,380 


1,077,687 


1,033,209 


927,671 


864,953 


845,897 


754,121 


824,082 


860,375 


790,584 


298,208 


236,710 


265,016 


229,513 


235,442 


226,849 


\ 287,404 


324,103 


( 263,131 
\ 120,821 


232,332 


94,436 


84,130 


80,195 


75,232 


85,299 


76,267 


104,599 


136,930 


101,435 


96,576 


99,149 


108,622 


97,570 


83,977 


94,503 


130,451 


120,174 


25,566 


18,500 


19,137 


14,935 


21,633 


18,696 


7,504 


12,179 


22,340 


20,875 


14,551 


8,655 


11,435 


8,767 


16,359 


9,141 


9,233 


6,737 


11,971 


9,513 


23,651 


17,433 


26,739 


24,413 


22,572 


30,150 


18,476 


34,556 


18,865 


21,038 


4,008,037 


3,961,903 


3,945,252 


3,920,454 


3,697,269 


3,536,292 


3,659,266 


3,489,096 


3,353,363 


3,224,452 


3,943,022 


3,921,429 


3,888,584 


3,359,966 


3,660,430 


3,497,917 


3,605,573 


3,432,513 


3,299,948 


3,133,655 


45,707 


49,915 


33,071 


43,698 


49,025 


41,127 


45,324 


50,957 


48,165 


50,527 


99,574 


102,791 


97,569 


93,725 


99,395 


104,290 


124,392 


126,343 


122,690 


123,492 


176,005 


134,871 


199,388 


165,689 


193,730 


188,819 


222,799 


205,770 


138,913 


193,324 


168,423 


168,828 


189,541 


189,740 


193,291 


187,277 


202, 593 


180,549 


134,474 


191,576 


168,207 


173,451 


173,646 


182,279 


160,259 


179,552 


177,305 


193,229 


163,802 


192,682 


154,865 


168,074 


143, 580 


150,352 


168,491 


159,779 


156,324 


164,104 


173,832 


168,655 


287,811 


299,092 


260,990 


290,067 


248,886 


257,957 


326,818 


298,717 


236,548 


293,103 


239,765 


265,693 


272,386 


284,039 


275,861 


279,837 


286,877 


309,033 


259,209 


274,183 


949,742 


920,658 


916,936 


922,922 


856,754 


826,065 


825,030 


703,866 


725,908 


634,310 


453,237 


436,454 


418,735 


407,483 


370,303 


331,573 


334,700 


305,642 


275,666 


266,130 


277,233 


256,399 


245,330 


244,176 


213,325 


189,840 


207,230 


132,740 


164,292 


157,472 


167,395 
1 401,189 


177,907 


175,094 
400,819 


148,185 


151,199 
( 115,945 
I 252,711 


j 243,355 


226,338 


220,726 


( 113,690 
\ 89,713 


105,199 
85,523 








225,645 


218,637 


205,145 


201,880 


185,746 


224,360 


186,049 


214,838 


206,343 


179,863 


168,164 


157,403 


165,823 


157,566 


143,211 


61,814 


65,934 


55,799 


63,314 


60,149 


54,837 


\ 55,024 


70,415 


( 49,728 
\ 24,002 


46,093 


21,468 


19,963 


24,582' 


22,200 


22,093 


16,968 


20,212 


29,916 


38,440 


38,761 


31,251 


26,593 


23,660 


22,779 


30,245 


33,123 


31,614 


8,515 


8,494 


10,741 


11,175 


11,563 


7,544 


7,812 


9,747 


16,307 


8,065 


7,796 


7,202 


10,678 


4,811 


9,939 


11,577 


7,638 


9,457 


5,335 


5,023 


65,015 


40,474 


56,668 


60,433 


36,839 


38,375 


53,693 


56,583 


53j415 


40,797 



108 



INDIVIDUAL INCOME TAX RETURNS, 1950-1959 



Table 24 


. —SELECTED 


SOURCES OF 


INCOME BY 


ADJUSTED GROSS INCOME 


CLASSES— Continued 








Adjueted gross Income classes 


1959 


1958 


1957 


1956 


1955 


1954 


1953 


1952 


1951 


1950 


NET GAIN FROM SALES OF CAPITAL ASSETS' 
Grand total 










f thousand 


doners) 










6,796,602 


4,879,114 


4,128,228 


4,991,131 


5,126,350 


3,731,362 


2,533,526 


2,835,865 


3,282,421 


3,258,571 


Returns vrlth adjusted gross income, total 


6,666,863 


4,792,409 


4,048,433 


4,874,682 


5,024,200 


3,614,012 


2,473,486 


2,761,088 


3,185,644 


3,181,051 




63,813 
41,035 
83,071 
92,549 
107,490 

116,873 
219,946 
223,090 
972,000 

692,134 
450,052 
331,680 

\ 922,606 

804,058 

396,129 
193,562 
460,346 
222,300 
274,124 


37,784 
40,186 
64,185 
68,271 
90,877 

102,852 
226,943 

200,402 
770,713 

478,126 
313,791 
236,069 

628,474 

543,000 

232,796 

130,035 
288,404 
131,512 
207,989 


23,284 
30,565 
63,473 
77,517 
76,570 

96,596 

153,870 
147,009 
658,183 

418,554 
265,128 
201,433 

499,430 

450,835 

215,374 
118,403 
268,416 
150,959 
132,329 


24,671 
35,604 
68,933 
91,719 
82,148 

78,331 
177,739 
157,514 
723,981 

484,023 
315,623 
225,448 

675,595 

584,060 

292,570 
138,576 
321,853 
154,496 
241,698 


25,150 
31,594 
63,294 
66,171 
85,536 

78,532 
160,465 
166,223 
737,695 

505,190 
315,266 

244,349 
( 206,135 
\. 545,813 

584,414 

279,105 
155,398 
352,739 
172,962 
248,119 


20,495 
M,410 
57,167 
58,313 
66,076 

66,450 
150,584 
133,241 
554,328 

372,542 
237,653 

J 315,170 

338,630 
400,335 

190,598 
103,502 
244,209 
107,312 
166,997 


23,168 
24,137 
57,547 
47,242 
63,837 

67,681 
120,881 
124,908 
429,903 

241,170 
157,376 

191,165 

212,733 
239,314 

1 183,995 

148,129 
69,489 
70,306 


26,232 
27,556 

52,306 
75,277 
72,695 

71,874 
137,801 
l.',4,446 
445,218 

245,563 
169,607 

209,578 

242,771 
290,963 

211,637 

176,568 
86,991 

74,005 


21,307 
27,239 
58,668 
74,925 
80,772 

94,152 
168,461 
155,947 
526,485 

263,752 
177,354 
( 136,261 
\ 309,252 
280,244 
319,090 

1 153,938 
I 96,578 

236,179 
99,022 

100,518 


16,430 




25,107 




52,092 




61,613 




60,630 




82,557 




150,798 




169,433 




548,260 




271,947 




178,163 




134,639 




101,002 


$30,000 under $50,000 


275,264 
304,552 




156,603 




98,251 




229,949 




132,378 


$1,000,000 or niore 


131,283 




129,739 


86,705 


79,795 


116,449 


102,150 


117,850 


65,040 


74,777 


96,777 


77,520 







'■Excludes wages, for 1950-57 less than $100 and for 1958-59 less than $200 per return, not subject to income tax withholding, reported as other income on Forms 1040A. 
1954-59, aalaries and wages are after excludable sick pay and allowable employee expense. 

^For 1950-52, Includes nontaxable returns with income exceeding the class limit. 

^Dividends reported on Form 1040, and, for 1959, Form 1040tf. Beginning 1954, includes dividends eligible for exclusion received through partnerships and fiduciaries, 
ulated amounts, however, are after exclusions. 

"Interest reported on Form 1O40, and, for 1959, Form 1040W. Includes partially tax-exempt interest received directly or through partnerships and fiduciaries. 

'capital gain reported in adjusted gross income. Beginning 1952, long-term gains were no longer reduced 50 percent before merging with net short-term r " 
one-half of the "excess net long-term gain over net short-term was excluded frcm adjusted gross income. 



ain or loss; instead. 



INDIVIDUAL INCOME TAX RETURNS, 1950-1959 



109 



Table 25 . — mJMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES 



NHUBSl OF BSrURltS^ 
United States^ 

Alabajna 

Alftwlfft-^ 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida* 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

loWB 

Kansas • 

Kentucky 

Louisiana 

Uaine 

Uaiyland' 

Uassachusetts 

Uicbigan 

Minnesota 

Uississippi 

Missouri 

Ifcntana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Uexlco 

New York' 

North Carolina 

North Dakota 

Ohio 

Qklahcoia. 

Oregon 

Pennsylvania 

Rierto Rico and Virgin Islands' ' '. 

Rhode Island 

South Carolina 

South Cbkota 

Tennessee 

Texas 

Utah 

Vennont 

Virginia 

Washington^ 

West Virginia 

Wisconsin 

doming 

Other areas* 

ADJUSTED GROSS INCOf^ 
United States^ 

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 

Footnotes at end of table. 



60, 259, 55^ 



59,079,620 



59,823,551 



59,1B0,568 



58,251,893 



57,422,765 



56,316,869 



55,041,685 



52,664,631 



813,235 

49, 633 

381,395 

449,939 

5,624,403 

597,727 
959, 873 
154,529 
352,402 
1,509,908 

1,042,878 

225,050 

215,076 

3,756,293 

1, 550, 060 

957,416 
737, 528 
846,831 
828,138 
339,903 

1,147,383 

1, 984, 857 

2, 600, 665 
1, 160, 340 

425,116 

1,459,045 
225,878 
503, 252 
106, 630 
229,136 

2,266,499 

271,221 

6,478,848 

1,291,665 

206,332 

3, 345, 799 
713,636 
602, 822 

4, 053, 190 



319, 288 

588, 349 

224,612 

1,030,009 

2, 842, 195 

281, 196 
130,055 
1, 220, 881 
976, 841 
548,657 

1,3175,870 
114,694 
142, 326 



798,233 

46,476 

357,947 

437,224 

5,380,726 

577,895 
942, 535 
152, 585 
331,081 
1, 420, X9 

1, 007, 090 

215,402 

213,093 

3, 717, 343 

1,521,475 

947,704 
735,522 
833,388 
815,793 
335, 518 

1, 147, 038 
1,965,671 

2, 575, 775 
1,141,280 

414,701 

1,439,689 
225,722 
496, 852 
101,535 
222, 377 

2, 218, 235 
261,903 

6,411,995 

1, 236, 162 

206,125 

3, 300, 687 
698, 374 
586,487 

4,056,435 



314, 252 
571,968 
224,344 
990,437 
2, 776, 751 

270, 570 
128,313 
1, 199, 987 
964,507 
560, 207 

1, 353, 315 
111,200 
119,297 



797,638 
49,789 
344,657 
437, 599 
5,361,993 

575,065 
953, 721 
153,896 
337,129 

1, 377, 490 

1, 006, 981 

212,520 

213,015 

3,794,017 

1,547,965 

953, 282 
745,702 
861,887 
819, 737 
343,808 

1,177,889 
1,984,951 

2, 699, 377 
1,156,436 

412,648 

1,455,037 

230,389 

497,461 

99, 205 

225,714 

2, 248, 216 

253,793 

6,522,596 

1, 240, 340 

205,814 

3, 416, 230 
705,955 
591, 142 

4, 162, 856 



320,589 
571, 904 
224,341 
999,391 
2,780,837 

269, 233 
132, 575 
1, 199, 797 
969, 665 
593, 185 

1,374,699 
116, 263 
97,132 



783, 854 

38,440 

321, 053 

435,817 

5,155,868 

571,640 
948,846 
151,794 
332, 361 
1, 282, 833 

989,083 

207, 901 

211,155 

3,789,915 

1, 560, 526 

959, 867 
746,312 
849,680 
785,486 
341,666 

1, 190, 659 
1, 978, 612 
2,715,040 
1,148,791 
409, 517 

1,467,753 
230,720 
504, 203 
99,000 
219,437 

2,230,309 

238,738 

6,458,901 

1, 210, 540 

206,616 

3,422,694 
703,782 
603,542 

4, 168, 160 



325, 855 
564,304 
225,008 
987,464 
2, 726, 396 

262, 742 

133,980 

1, 187, 217 

971, 396 

586, 368 

1,365,707 
111,087 
61, 883 



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 

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 
95,954 
221, 136 

2,132,639 
225,458 

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 

886,480 

196, 816 

199, 676 

3, 664, 301 

1, 528, 812 

949,318 
733,946 
797, 181 
726, 310 
337, 301 

1, 084, 152 
1, 946, 70S 
2,631,029 
1, 109, 306 
336,270 

1,443,093 

218,442 

497,166 

89,406 

215,998 

2,140,475 

211,876 

6,347,819 

1,102,039 

200,647 

3,218,821 
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 
103,252 



731,401 

269, 193 

399,806 

4, 640, 312 

527,275 
932,475 
142, 296 
358,314 
1,051,866 

920, 035 

200,739 

200,197 

3, 780, 956 

1, 532, 379 

960, 696 

744, 285 
823,859 

745, 188 
341,047 

1, 220, 258 
2,0U,856 

2, 706, 154 
1,136,124 

345,964 

1,467,128 
221,685 
501,474 
84,721 
222,857 

2,191,420 

211,922 

6,510,765 

1, 099, 125 

201, 670 

3, 365, 384 
674, 504 
582,873 

4,261,351 



333,802 
525,688 
220,003 
928, 575 
2,492,889 

248,910 
133,947 
1, 100, 376 
994, 502 
607,584 

1, 353, 327 
m,093 



710, 102 

263,008 

384,817 

4, 598, 269 

509,876 
903, 371 
139,153 
397,855 
979,277 

884,181 

198,799 

204,223 

3,702,881 

1, 550, 771 

956,125 
735,424 
80O, 819 
706,734 
341, 265 

1, 240, 098 
2,010,392 

2, 550, 756 
1,U4,900 

331, 583 

1,432,531 

219,313 

502, 089 

82, 165 

216,777 

2,117,199 

204,076 

6,435,701 

1, 067, 239 

211,000 

3,254,058 
652,877 
586, 167 

4, 217, 689 



331, 571 
514, 812 
221,491 
373,459 
2,454,539 

249,544 
132,687 
1, 082, 020 
979, 781 
610, 803 

1, 335, 781 
106,711 



706,228 

235,389 

365,990 

4, 290, 151 

501, 553 
896,247 
134,674 
371,578 
904,277 

344,144 

189,835 

199,127 

3,7U,052 

1, 521, 399 

953, OU 
709,566 
781, 023 
574, 174 
328, 5U 

1,309,272 
1,965,876 

2, 555, 259 
1, 082, 642 

320,712 

1, 398, 113 
218, 104 
502, 962 
69,903 
216,956 

2,089,995 

194,137 

6,299,130 

1,034,528 

203, 780 

3, 207, 370 
675,197 
574,454 

4,180,537 



335, 221 
490,804 
222,991 
856, 721 
2, 374, 600 

241,693 
131, 591 
1,001,078 
953,480 
589,091 

1,319,702 
106,313 



634,960 

21/4,002 

3a, 316 

4, 078, 066 

471,209 
870,345 
128,079 
373,752 
822,036 

770,782 

179,871 

191,116 

3,593,433 

1,464,200 

938,132 
669,904 
715,431 
637,844 
320,488 

1,162,059 
1,931,414 

2,477,041 

1, 076, 359 

291,822 

1,345,958 

208,597 

478,657 

65,544 

210, 103 

2,008,440 
179,164 

5,123,930 
958, 858 
198,529 

3, 056, 256 
605,613 
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 



(Thouamid dotiara) 



305,200,317 



3, 500, 853 
303,132 

1,904,676 

1,645,807 

33,072,012 

2,967,757 
5,655,363 
951,803 
1,844,804 
7, 052, 849 

4, 516, 778 
1, 051, 888 

938,629 
20,932,430 
7,647,883 

4, 009, 812 
3,355,453 
3,472,293 
3,960,243 
1, 303, 173 

6, 146, 195 

10,111,065 

14,218,448 

5, 318, 557 

1, 558, 828 

5,841,945 
1,038,983 
2,085,105 
582, 298 
1, 003, 257 



231, 251, 659 



3, 291, 834 
285,361 
1,712,550 
1,507,479 
29,770,013 

2,755,736 
5,141,238 
909,922 
1,555,251 
5,259,910 

4,167,257 

896, 695 

890,415 

19, 640, 236 

7, 004, 294 

3, 967, 906 
3, 197, 240 
3, 251, 131 
3, 605, 285 
1,223,815 

5, 660, 245 
9, 202, 549 
12,921,643 
4,964,750 
1,443,458 

6,399,098 
912,288 

2,018,793 
565,527 
931,225 



280, 223, 863 



3,216,964 
290,254 

1, 598, 036 
1,423,375 

23, 559, 931 

2, 579, 683 
5, 151, Oil 

895,720 
1,556,075 

6, 056, 183 

4, on, 521 

897,985 

349,284 

19,923,139 

7, 252, 595 

3,654,332 
2,962,089 

3, 359, 160 
3, 640, 116 
1,255,725 

5,685,935 
9, 106, 049 
14, 238, 093 
4,907,244 
1, 392, 740 

6, 249, 130 
974, 573 

1,749,155 
530,155 
908,346 



267,653,322 



2, 964, 588 

234,171 

1,456,967 

1,417,590 

25,543,536 

2, 551, 354 
4,984,489 

874,233 
1,523,972 
5,414,935 

3,793,532 

335, 350 

332,577 

19,234,581 

7,032,222. 

3,474,393 
2,821,165 
3,121,415 

3, 295, 122 
1,193,432 

5, 511, 023 
8,751,324 
13,910,812 
4,716,179 
1, 351, 135 

6, 188, 542 
890,246 

1,767,094 
496,276 
839,322 



248,779,023 



2, 679, 330 
244,100 

1, 263, 300 
1,311,805 

25, 132, 639 

2, 225, 148 
4,625,939 

794, 649 
1, 555, 827 
4, 607, 886 

3,519,973 

301,826 

729,642 

17, 270, 748 

6,592,920 

3,270,824 
2,739,766 
2,920,836 

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 



230,401,432 



1, 133, 078 

1,221,340 

22,023,493 

2, 137, 817 
4,330,913 
659,777 
1,474,718 
4,069,109 

3, 149, 890 

719,347 

750,695 

16,597,198 

5,103,459 

3, 275, 350 
2, 743, 185 
2, 772, 582 
2, 800, 016 
1, 031, 944 

4, 531, 032 
7, 553, 935 

12, 194, 265 
4, 077, 055 
1, 076, 518 

5,494,885 
840, 262 

1,666,113 
410,893 
750,875 



229, 952, 507 



1, 065, 139 
1,178,792 

20, 851, 528 

2,072,905 
4,275,815 
691, 070 
1,488,832 
3,307,180 

3, 080, 357 
705, 874 
676,761 

16,558,137 
5,309,457 

3,282,905 
2,687,459 
2, 783, 890 

2, 731, 283 
1,066,856 

4,828,309 
7, 809, 602 
12, 619, lis 

4, 010, 779 
1,058,530 

5,639,955 
811,641 

1,703,596 
368,385 
760,947 



215,939,912 



1, 028, 023 
1,064,449 

20,100,403 

1,924,515 
3,901,967 
652,433 
1,666,677 
3,447,667 

3,040,741 

652, 593 

585, 693 

15,797,279 

5,855,932 

3, 098, 004 
2,556,363 
2,525,929 

2, 515, 010 
1,036,442 

4,716,487 
7,494,638 
10,847,852 
3,9U,845 
1,012,579 

5,181,397 
784,291 

1,636,387 
365,899 
663,649 



203,338,874 



2,247,438 

853,369 

1,075,003 

17, 781, 044 

1, 800, 584 
3,656,371 

603,774 
1,465,478 
3, 063, 450 

2, 670, 363 
653,248 
659,047 

15,291,223 
5, 542, 162 

3,057,144 

2, 372, 300 
2,389,652 
2,307,898 

924,022 

4,528,162 
6,882,364 
10,414,660 

3, 608, 219 
954,077 

4,889,219 
772,597 

1,648,425 
277,413 
657,231 



1,836,199 

747,769 

948,913 

15, 558, 376 

1, 609, 065 
3, 219, 023 
545,893 
1,413,048 
2,594,907 

2, 308, 074 

583, 616 

530,309 

13,469,090 

4,816,972 

2,887,396 
2,075,554 
2,U6,509 

2,079,747 
847,446 

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 



no 



INDIVIDUAL INCOME TAX RETURNS, 1950-1959 



Table 25.— NUMBER OF RETURNS, ADJUSTED GROSS INCOME, AND INCOME TAX BY STATES — Continued 



ADJUSIKD GROSS IMCtM^ — Continued 

New Jersey 

New Mexico 

New York' 

North Carolina 

North Dakota 

Ohio 

Qklahoma* 

Oregon 

Pennsylvania 

Puerto Elev and Virgin Islanils' ' ' 

Rhode Island 

South Carolina 

South Ebkota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington-' 

West Virginia 

Wisconsin 

yy nm^Tig . 

Other areas' 

INCaffi I4X AFTER CREDITS 
United States^ 

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 ERkota 

Ohio 

fIVI nh nmn 

Oregon 

Pennsylvania 

Puerto Rico and Virgin Islands^ * ' 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington' 

West Virginia 

Wisconsin 

V^oming 

Other areas* 



(Thouaand dollart) 



12, 867, 036 
1, 315, 189 

37, Ml, 548 

5,032,725 

747,449 

17, 921, 389 
3, 169, 698 
3,095,901 

20, 199, 594 



1,480,696 

2, 324, 446 

742, 195 

4, 003, 131 

13,434,706 

1, 393, 053 
521, 362 
5,476,780 
5,240,410 
2,330,905 

6,691,462 
565,475 
611,282 



38,653,002 



374, 116 
42,299 
234,732 
166, 621 
4,421,990 

358, 518 
803, 105 
168, 562 
274, 681 
846,579 

489,985 
128, 829 
102, 640 
2, 866, 575 
942, 189 

452,989 
375, 440 
378,402 
501,704 
134,095 

787, 922 

1, 282, 746 

1,820,845 

618, 601 

156, 101 

863,947 
122,081 
242, 376 
80, 906 
114,694 

1, 694, 865 
151,989 

5, 096, 864 

500,104 

73,289 

2, 294, 893 
363, 093 
387,414 

2, 606, 004 



1S1,815 

226, 260 

69, 183 

455,555 

1, 689, 198 

149, 110 
54,806 
632, 927 
660, 953 
262, 313 

804,944 
68,476 
74, 677 



11, 863, 692 
1,137,707 

34,017,074 

4,455,781 

761, 562 

16, 310, 287 
2,933,377 
2, 836, 326 

18,967,829 



1,389,818 

2, 058, 384 

789, 833 

3,784,554 

12, 697, 359 

1, 281, 689 
483, 167 

5, 051, 267 
4,985,990 

2, 211, 208 

6, 120, 661 
514, 613 
434, 241 



34, 350, 979 



341,908 
38,812 
194, 233 
143,410 
3, 816, 218 

329,270 
719, 754 
153,451 
231, 221 
718,672 

437, 015 

101, 791 

93,716 

2,622,089 

825,964 

435, 864 
362,454 
351, 212 
412,281 
128, 329 

685, 079 

1, 124, 516 

1, 607, 459 

565, 036 

127, 704 

781, 955 
100, 269 
223, 876 
76, 320 
101, 790 

1, 539, 359 
IJO, 050 

4,494,095 

405, 310 

73,364 

2, Q40, 652 
325, 006 
343, 661 

2, 367, 996 



171, 729 
181,999 
80, 214 
405,425 
1,540,539 

127, 678 
47, 254 
558, 767 
622, 938 
237,411 

700, 507 
59, 940 
45,417 



11,667,443 
1, m, 271 

33,893,484 

4,467,355 

673,681 

17,389,492 
2,871,543 
2,584,107 

19,513,876 



1, 3X, 680 

2,068,449 

693,770 

3, 796, 296 

12, 356, 351 

1,210,617 
485,857 
4,997,439 
4, 665, 784 
2,491,355 

6, 157, 596 
543, 190 
380, 569 



34, 382, 205 



323, 363 

38,312 

183, 156 

133, 857 

3, 650, 876 

308, 411 
727,089 
164,399 
213,070 
712, 895 

419,306 

101, 430 

83, 035 

2, 695, 317 

894,409 

382,461 
321, 627 
370, 527 
427,308 
129,248 

675, 769 

1, Ul, 125 

1,844,636 

550, 228 

119,481 

758,715 
109, 100 
189, 895 
74, 276 
101, 296 

1,487,159 
127, 330 

4,434,724 

416,596 

63, 730 

2,219,449 
328,978 
291, 606 

2, 480, 178 



164,769 
179, 898 
63, 286 
389, 588 
1, 536, 437 

123, 060 
46,491 
542, 757 
564,834 
279,447 

716, 869 
60, 955 
49,447 



11, 135, 104 
965, 266 

32, 208, 136 

4, 230, 500 

663, 252 

16,919,511 
2, 762, 634 
2, 748, 824 

18,814,973 



1,357,408 

1, 953, 856 

671,758 

3,673,637 

11, 581, 769 

1, 155, 318 
430, 734 
4, 752, 338 
4, 526, 620 
2,298,203 

5,916,479 
493, 013 
221,342 



32,706,061 



293, 807 
32, 080 
166, 183 
133,344 
3, 373, 902 

311,905 
711,347 
161,748 
207,224 
644,329 

385,097 

92,403 

89,L23 

2, 611, 643 

851, 909 

350, 576 
303, 256 
326, 503 
388,475 
122, 745 

646,807 
1,053,170 

1, 839, 256 
526, 262 
119, 728 

746, M6 
97,412 

191,471 
69, 245 
90,742 

1, 411, 688 
106,494 

4,232,431 
381, 101 
61, 074 

2, 149, 144 
300, 680 
332, 267 

2, 373, 040 



166, 319 

175, 210 

59,847 

377, 869 

1, 404, 530 

116, 232 
43,531 
520, 952 
544, 624 
243, 830 

686, 386 
58,905 
17, 169 



10, 304, 398 
391, 310 

30, 427, 64S 

3,984,982 

575, 222 

15,917,578 
2,572,734 

2, 501, 058 
17, 358, 034 

58,333 

1, 305, 004 
1,838,845 

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 



29,653,960 



265, 376 

32, 282 
140, 561 
114,137 

3, 203, 108 

261, 289 
629,646 
155,364 
211, 851 
521,484 

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, 228 

101, 591 

707, 178 
93, 183 

178, 280 
62, 559 

33, 282 

1, 265, 901 

96, 338 

3, 947, 023 

351, 336 

51, 462 

1, 978, 564 
269, 320 
285, 104 

2, 080, 483 

994 

165, 503 

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 



9, 626, 661 

804,415 

28, 907, 625 

3, 591, 944 

552,491 

13,985,208 
2,440,907 
2,427,356 

16, 167, 247 
54,759 

1,145,233 
1, 697, 197 
653, 976 
3, 115, 501 
10, 248, 638 

916,952 

395, 251 

4, 040, 840 

4, 263, 326 

1, 909, 683 

5, 003, 957 
405, 817 



26,707,201 



223,474 

122, 154 

112,351 

2, 712, 536 

242, 633 
579, 527 
122, 882 
198,493 
441, 261 

310, 837 

73,684 

68,057 

2,131,725 

684, 031 

324, 799 
285,953 
279, 260 
301,572 
94, 161 

511,408 

861,447 

1, 523, 997 

428, 629 

93,956 

636, 757 
89, 707 

176, 026 
55,585 
74,769 

1,166,222 

32, 691 
3, 643, 412 

304, 673 
45,446 

1, 670, 881 
257, 366 
270, 500 

1, 371, 750 
1,230 

133, 240 

140, 929 

55, 392 

297, 279 
1, 208, 671 

83, 989 

33, 979 
415, 799 
500, 075 
184, 974 

531, 899 
45, 033 



9,623,391 

805,671 

28, 338, 061 

3, 503, 692 

581,462 

14,793,481 
2,426,682 
2, 290, 259 

16,851,700 



1,213,827 
1,733,783 
631,981 
3, 121, 764 
9, 636, 925 

930, 959 

381, 610 

3, 889, 100 

4, 140, 917 

2, 063, 685 

5, 163, 817 
437, 277 



29,447,266 



3, 355, 507 

792, 097 

26,946,431 

3, 358, 545 

591, 704 

13,298,984 
2,259,852 
2, 316, 087 

15, 877, 555 



1,183,436 
1,714,230 
600,477 
2, 828, 368 
9, 297, 753 

909, 692 

387, 605 

3, 721, 293 

3,963,940 

2, 065, 157 

4, 985, 584 
412,350 



27, 889, 716 



250, 142 

123, 797 

109, 740 

2, 836, 356 

257, 037 
621, 055 
128, 749 
219, 126 
450, 395 

322, 706 
82,129 
68,342 

2, 343, 043 
792, 354 

358, 339 
307, 052 
305, 518 
321, 701 
110,151 

595, 562 
1, 014, 510 
1,772,474 

472, 187 
97, 173 

734,844 
94,791 

194, 096 
49,767 
87,626 

1, 275, 118 

91, 501 

3, 851, 930 
330, 854 

53, 685 

2,024,999 
276, 194 
290, 606 

2, 185, 934 



154, 676 
161, 242 
59, 375 
332, 233 
1, 223, 160 

99, 119 

38, 227 

443, 127 

541, 342 

209,892 

631, 280 
51, 410 



231,192 

128,813 

100, 262 

2, 761, 782 

250, 542 
593, 247 
124, 124 
249, 113 
408,481 

340, 067 
80, 633 
77,978 

2, 215, 931 
710, 958 

331, 511 
306, 250 
235, 662 
310, 305 
110, 076 

596, 213 

980,446 

1, 470, 551 

457, 051 

97,146 

681, 645 
90,524 

183, 130 
52,654 
72,411 

1, 166, 757 
94,464 

3, 656, 252 
327, 239 

53,426 

1, 794, 080 
267,793 
302, 123 

2,055,379 



152, 007 
177, 746 
56, 670 
300,640 
1,222,734 

92,647 

37, 008 

427, 054 

530,356 

219, 542 

605, 472 
51,524 



8,256,719 

696,934 

25,421,567 

3,150,874 
617, 192 

12,579,855 
2, 2ra, 293 
2, 228, 677 

15, 140, 296 



1, 130, 209 

1, 500, 042 
626,089 

2, 690, 510 
8,793,470 

847, 179 
384, 539 

3, 271, 159 
3,789,088 
1,837,849 

4,706,494 
399, 292 



24,268,092 



211,212 

97,987 

95,093 

2,320,749 

209, 202 
499,452 
113,465 
205, 066 
347, 360 

270, 254 

72,761 

64,193 

2, 000, 619 

628, 066 

304, 518 
248,899 
232,064 
254,285 
86, 170 

512, 850 

830, 396 

1,287,949 

378,324 

36, 535 

581, 951 
84, 505 

177, 406 
39,455 
66, 059 

998, 208 

77, 542 

3, 315, 250 

288,634 
56,000 

1, 550, 625 
230, 307 
273, 303 

1,797,449 



138,096 
135, 665 
54,347 
271, 546 
1, 102, 735 

75, 732 
34,380 

346, 541 
472, 971 
163, 267 

524, 133 
43, 9U 



7, 307, 069 

620,901 

22,977,615 

2,759,007 

549,467 

10,711,935 

1, 925, 065 

2, OW, 899 
13,420,151 



1, 055, 155 
1, 306, 858 
557, 868 
2,375,817 
7,874,215 

712, 171 

352, 663 

2, 927, 108 

3, 254, 719 

1,727,911 

4,116,769 
353, 090 



18, 389, 534 



148,496 



74,810 

74, 320 

1,739,734 

160, 012 
379, 930 
110, 057 
170,054 
254,167 

192, 170 
54,964 
44,927 

1, 511, 346 
449,731 

247, 277 
191, 037 
178,429 
201,705 
65,225 

367, 626 
650,438 
968, 137 
299,539 
66,758 

438, 202 
63,894 

135,422 
32, 262 
49,158 

742, 387 
57,740 

2, 626, 329 
218, 691 

41, 173 

1, 037, 976 
180, 553 
205,952 

1, 344, 389 



109, 031 
101,903 
.40,509 
210,346 
882,519 

53,033 
26, 871 
253, 349 
335, 349 
132, 030 

384,750 
34,327 



^Excludes returns with no adjusted gross income, 1950-54, and for 1955-56 and 1958-59 returns with no information. 

^Includes data for citizens and residents of Hawaii, Alaska, Puerto Rico, and Virgin Islands, and citizens residing in Panama Canal Zone and citizens residing abroad. 

'For 1950-54, statistics for Washington Include data for Alaska. 

^Includes data for returns from Panama Canal Zone, 1950-55. For later years, see note 8. 

'For 1950-51, statistics for Maryland include data for returns from Puerto Rico and Virgin Islands, for 1952 data for part of such returns. 

'Ebta for part of the returns from Puerto Rico and Virgin Islands for 1952 and data for all such returns for 1953 are included in statistics for New York. 

'For 1956-59, included in data for Other areas (see note 3). 

'For 1950-54, data, except that for Puerto Rico and Virgin Islands, were included wherever the return was filed. For 1955, includes data for returns with foreign addresses 
except Puerto Rico, Virgin Islands, and those with Canadian and Mexican addresses filed in States contiguous to those countries. For 1956-59, includes data for returns from Puerto 
Rico, Virgin Islands, Panama Canal Zone, and returns of citizens residing abroad. 

'Adjusted gross income leas adjusted gross deficit, 1955-59. 



Synopsis of Laws 



SYNOPSIS OF LAWS 

Page 

Table I — Requirement for filing individual income tax returns, 
exemption allowances, and minimum and maximum tax 
rates, 1950-59 113 

Table II.— Requirement for filing the self-employment tax schedule 

and self-employment tax rates, 1951-59 113 

112 



SYNOPSIS OF LAWS 



113 



Table I. —REQUIREMENT FOR FILING INDIVIDUAL INCOME TAX RETURNS, EXEMPTION ALLOWANCES, AND MINIMUM 

AND MAXIMUM TAX RATES, 1950-59 



Items 


1959 


1958 


1957 


1956 


1955 


1954 


1953 


1952 


1951 


1950 




(Dollars) 




V 








J 






Y 








Gross income requirement for filing returns-'- 




600 








Regular exemption for taxpayer and each dependent 




600 








Additional exemptions for age 65 or over and for blindness^ 




600 










(Percent) 




V 


t 




20.4 




Minimum income tax rate 


20.0 




22.2 


17.4 


Maximum income taix rate 


91.0 




92.0 


91.0 


84.4 


Maximum income tax limitation 


fl7-n 




88-'^ 


87.2 


80.0 























■"■For 1954-59, persons 65 years of age or over, gross income $1,200. Gross income for 1958-59 includes earned income 
from sources without the United States, even though tax-exempt. 

^Additional exemptions allowed only for taxpayer and, if joint return was filed, his wife. 
Income tax before credits need not exceed the indicated percentages of net income for 1950-53, nor of taxable income 
for 1954-59. 



Table II. —REQUIREMENT FOR FILING THE SELF -EMPLOYMENT TAX SCHEDULE AND SELF -EMPLOYMENT TAX 

RATES, 1951-59 



Items 


1959 


1958 


1957 


1956 


1955 


1954 


1953 


1952 


1951 




(Dollars) 




400 
4,800 


I 


J 


I J 


Self-employment net earnings requirement for return 

Maximum self-employment income subject to self-employment tax.... 


Y 

400 
4,200 


V 

400 

3,600 




(Percent) 




3 3/4 


L J 


I 




1 1 


Self-employment tax rate 


3 3/8 


T 

3 




2 1/4 



1959 Forms and 
Instructions 



RETURN FORMS 

Page 

Form 104-OA: Individual Income Tax Return, 1959. 117 

Form 104-OW: Individual Income Tax Return, 1959 122 

Form 1040 : Individual Income Tax Return, 1959 132 

Schedule D, Gains and Losses From Sales or Exchanges 

of Property 152 



116 



FACSIMILES OF TAX RETURNS, 1959 



117 



Form 1040 A 



U. S. INDIVIDUAL INCOME TAX RETURN (Uss than $10,000 total income) 



1959 



Please 
print — 



1. Name (If a joint return of husband and wife, use first names and middle initials of both) 



Home address (Number and street or rural route) 



City, town, or post office 



Zone 



SUte 



2. Your Social Security No. 



Wife's Social Security No. 



3. If you owe any Federal tax for years before 1959, enter here the Internal 
Revenue District where the account is outstanding 

4. If married, is your wife (tiusband) filing separately? Q Yes Q No 

If "yes," write 

her (his) name 



5. WAGES SHOWN ON FORMS W-2 AND OTHER INCOfVlE 



INCOVE TAX WITHHELD 



EMPLOYER'S NAME. Where employed. Write (W) before name of each of wife's employers 



If total income (item 9) is 
SIO.OOO or more, OR if other 
income (item 6) it over S200, 
you must use Form 1040. 



6. INTEREST. 
DIVIDENDS AND 
OTHER WAGES 



Yours 



Wife's 



9. TOTAL INCOME - 



i 



7. Total income tax withheld 



. If you had an expense allowance or charged expenses to your employer, see instruc- 
tion 8 and check here C] if appropriate. 



10. Enter tax from Tax Table or from tax computation schedule-^ 



11. If item 10 IS larger than item 7. enter balance due- 



12. If item 7 is larger than item 10, enter refund - 



Enclose Forms W-2, Copy B. If your income was $5,000 or more, 
you must compute your tax. However, ii your income was less than 
$5,000, you may have the Internal Revenue Service compute your 
fax by omitting items 1 0, 1 1 , and 1 2. If you compute your own tax, 
■^pay balance {item 11) In full with return to your Diitrict Director. 

List your exemptions and SIGN on other side. 



U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



(OVER) 



PLEASE DO NOT BEND, PIN OR TEAR THIS CARD 



13. 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 J6Q0 exemption _. O Yourself Q Wife 

(b) Additional $600 exemption if 65 or over at end of 1959 Q Yourself Q Wife 

(c) Additional J600 exemption if blind at end of 1959 Q Yourself [][] Wife 



Enter 

number of 

exemptions 

checked 

>■ 



14. EXEMPTIONS FDR YOUR CHILDREN AND OTHER DEPENDENTS (List below) 



NAME 
>■ Enter figure 1 in tlie last column to right 
for each name listed 

(Give address if different from yours) 



Relationship 



ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN 



Months lived in your 
home. II born or 

died during year also 
write "B" or "D" 



Did dependent have 

gross income of J6D0 

or more? 



Amount YOU furnished 
lor dependent's sup- 
port If 100% write 
"ALL" 



Amount furnished by 

OTHERS including 

dependent 



15. Enter total number of exemptions listed in items 13 and 14 above 



SIGN 



HERE 



I declare under the penalties of perjury that to the best of my knowledge and belief this is a true, correct, and complete return. 



(Your signature) (Dale) (If this ifi a joint return, wife's si|iutiire) 

If this is a joint return. BOTH HUSBAND AND WIFE MUST SIGN even if only one had Income. 



(Data) 



118 



FACSIMILES OF TAX RETURNS, 1959 



For Employees 

WHO EARNED LESS THAN $10,000 IN 1959 

Card Form 1040A offers a simple way for employees receiving less than 
$10,000 total income to file their 1959 U.S. income tax returns. 

To use CARD {Form 1040 A) FOLLOW THESE SIMPLE STEPS 







® 



Read instructions below. See "Who May Use Form 
1040A." If ineligible, use Form 1040W or Form 1040. 

(2) Fill out the copy on page 3. 

^\ Transfer answers from the copy to the card. Keep 
the copy for your records. If your name and address 
are already printed and punched on the card form. 



please use this card as it will permit high-speed 
machine handling. Correct the name and address, 
if necessary. 

^T\ Sign the card and mail it together with your With- 
holding Statements (Forms W-2, Copy B) to your 
District Director of Internal Revenue. 



WHO MUST FILE A TAX RETURN.— Every citizen or 
resident of the United States under 65 who had $600 or 
more gross income; if 65 or over, $1,200 or more. 

WHO MAY USE FORM 1040A If your gross income was 

less than $10,000 and consisted entirely of wages reported 
on Withholding Statements (Forms W-2) and not more 
than $200 total of dividends, interest, and other wages not 
subject to withholding, 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.-File Form 1040W 
or Form 1040 instead of Form 1040A if — 

(1) you had income from sources other than or in 
amounts larger than those stated above, 

(2) either husband or wife itemizes deductions, 

(3) you claim the tax status of head of household or sur- 
viving husband or wife, 

(4) you claim dividends received credit or retirement 
income credit, 

(5) you claim an exclusion for "Sick Pay" paid directly 
to you by your employer and this amount is in- 
cluded in the total wages shown on your Form W-2, 

(6) you claim deductions for travel, transportation, or 
"outside salesmen" expense (however, see instruc- 
tion 8, page 2), 

(7) you claim credit for payments on estimated tax or 
an overpayment from 1958, 

(8) you are a nonresident alien. 

WHEN TO FILE. — Please file as early as possible on or 
after Januar\' 1, 1960, but not later than April 15, 1960. 
WHERE TO FILE.— With the District Director of Internal 
Revenue for your district. 

WHERE TO GET FORMS.— If you need a Form 1040 W or 
Form 1040, you can get one from any Internal Revenue 
office, and from most banks and post offices. Your em- 
ployer will furnish you with a Withholding Statement 
(Form W-2). 

HOW TO PAY. — Checks or money orders should he made 
payable to "Internal Revenue Service." You need not pay 
a balance of tax due of less than $1.00, and a refund of less 
than $1.00 will not be made unless you apply for it. 
SIGNATURE. — You have not filed a valid return unless 
you sign it. Both husband and wife must sign a joint 
return. 

c67— 16— 75301-1 



COMPUTATION OF TAX ON FORM 1040A: 

(1) If your income was /ess than $5,000. — You may 

figure your own tax from the Tax Table on page 4, or you 
may have the Internal Revenue Service do it for you. 

The Tax Table allows about 10% of your income as de- 
ductions which include charitable contributions, interest, 
taxes, losses, medical expenses, child care expenses, and 
certain miscellaneous deductions. If your deductions ex- 
ceed 10% of your income, it will be to your advantage to 
use Form 1040 W or Form 1040 and itemize them. 

(2) If your income was $5,000 or more and less than 
$70,000. — You must use the standard deduction and com- 
pute your own tax. A tax computation schedule is pro- 
vided on page 3 to make this computation. 

MARRIED COUPLE: 

(1) How to compute tax. — A husband and wife may file 
a joint return even though one had no income. To assure 
any benefits of the split-income provisions, they must file a 
joint return. Both husband and wife must sign a joint 
return. If your income was under $5,000 and you choose 
to have the Internal Revenue Service figure your tax, it 
will be computed on the combined incomes or on the 
separate incomes, whichever results in the smaller tax or 
larger refund. If you figure your own tax, be sure to 
make both computations and enter the smaller tax or 
larger refund on your return. 

(2) How to prepare a joint return. — In a joint return 
you must include all income of both husband and wife. 
In the return heading, list both names and middle initials 

(for example: "John F. and Mary L. Doe"). Both must 
sign the return. A joint return may not be filed if either 
husband or wife was a nonresident alien at any time dur- 
ing the taxable year. 

(3) How to prepare o separate return. — In a separate 
return each must report his or her separate income and 
fill in a separate form. The "split income" provisions of 
the Federal tax law do not apply to separate returns of 
husband and wife. 

DO YOU OWE A TAX BALANCE?-^Under the pay-as- 
you-go system, your withholding tax and your final income 
lax should come out about even. This benefits botii you 
and your Government. If you owe a balance on your 
1959 return, you should consider changing your Withhold- 
ing Exemption Certificate (Form W— 1) or asking your 
employer to agree to a plan of additional withholding. 

Instructions — Form !040A (1959) 



FACSIMILES OF TAX RETURNS, 1959 



119 



PAGE 2 



INSTRUCTlOr^S FOR PREPARING FRONT OF FORM 1040A 



® 



If yoit are married and are filing a joint return as 
liusbftiiil and v\ ife, be sure to enter liie first names and 
middle initials of yourself and your wife. For example: 
John F. and Mary L. Doe. 

(2) (3) (3) Enter your social security number and 
^-^ ^^ ^"^ vour wife's social security number even 
though she files a separate return and answer tlie questions. 
(§) Fill in the information from each of your 1959 With- 
holding Statements, Forms W-2. If both husband 
and wife had wages, write "W" before name of each of 
wife's employers. If you had more than tliree employers, 
list the information on a separate statement, using the 
headings for item 5 and show the total of this statement in 
item 5. If you liave lost any Withholding Statements, ask 
your employer for a new statement. If you cannot furnish 
Withholding Statements, attach an explanation. 
TWO OR MORE EMPLOYERS,— If either you or your wife 
worked for two or more employers and they withheld a 
total of more th.an S120.00 of social security (F. I. C. A.) 
tax from your wages, you may claim the excess as a credit 
against your income tax. For a joint return, figure the 
credit separately for husband and wife as follows: 

a. Add up the social security (F. I. C. A.) tax withheld by all your 
employers iroiii vour wages in 1959. 

b. Subtract i!120.00. 

c. Enter the balance in the "Income Tax Withheld" column of item 5 
and write "P\ I. C. A. tax" in the "Wliere Employed" column. 

(g) INTEREST, DIVIDENDS, AND OTHER WAGES.— 
^'^ Enter all other taxable income from interest, divi- 
dends, and wages not subject to withholding. Read the 
following instructions before completing this line — 

a. INTEREST. — Taxable income from interest means 
all interest whether actually received or credited to your 
account. "Credited to your account" means that a bank, 
savings and loan association, etc., has added interest earn- 
ings to your account. 

b. DIVIDENDS. — Taxable income from dividends 
means all dividends received except the first $50 received 
from domestic corporations. This exclusion does not 
apply to so-called dividends received from mutual savings 
banks or saving (building) and loan associations on de- 
posits or withdrawable accounts. If a joint return is filed 
and both husband and wife had dividend income, each is 
entitled at most to a $30 exclusion and one may not use any 
portion of the $50 exclusion not used by the other. For 



example, if the husband had $200 in dividends, and the 
wife had $20, only $70 may be excluded on a joint return. 

c. WAGES NOT SUBJECT TO WITHHOLDING.— 
Enter all wages not included in item 5 v.diether or not you 
have received a Form W— 2. An example of these wages 
are those paid to part-time workers on which the em- 
ployer is not required to withhold income tax. 

If the total of item 6 exceeds $200, you must file a Form 
1040W or Form 1040. 

^\ Enter total of income tax withheld and excess social 
^^^ security {F. I. C A.) tax credit, if any. 

(D REIMBURSED EMPLOYEE EXPENSES 

If you account to your employer for business ex- 
penses (or when you travel on business he gives you a flat 
allowance for subsistence and mileage of not more than 
$15.00 per day and 12^/2 cents per mile), and he pays 
for them (either by advances or reimbursements or by 
allowing you to use a charge account), you may file Form 
1040A without showing these amounts by simply checking 
tlie box in item 8 \V] on the front of Form 1040A. How- 
ever, if your employer's payments are more than your 
expenses, you may not use Form 1040A; you must use 
Form 1040 W or Form 1040. 

^) (ll) dD CI) Computation of tax liability. 

a. If your income was /ess fhan $5,000. — You may 

figure your own tax from the Tax Table on page 4, or you 
may have the Internal Revenue Service do it for you. If 
you figure your own tax, complete items 10, and 11 or 12. 
If you have the Service figure your tax, you will be sent a 
bill for the balance due or a check for the refund. 

b. If your income was $5,000 or more and /ess fhan 
$10,000. — You must compute your own tax and use the 
standard deduction of 10%. (If your itemized deductions 
are in excess of 10% of your total income, it will be to 
your advantage to use Form 1040 W or Form 1040.) See 
page 3 for computation schedule. 

Enter the tax liability from line 6 of the tax computa- 
tion schedule as item 10 of Form 1040A. Keep the tax 
computation schedule for your records; do not attach it to 
your return. The Internal Revenue Service will verify 
the tax computation and adjust for any errors. 

Any balance of tax shown to be due on item 11 must be 
paid in full when you file your return if $1.00 or more. 



INSTRUCTIONS FOR PREPARING BACK OF FORM 1040A 



(\f\ Fill in this item to receive credit for your exemptions 
^"^ and for those of your wife. A taxpayer cannot claim 
his wife (husbatid) as an exemj>tion if the wife (husband) 
filed a separate return for any purpose (for example, to 
obtain a refund of income tax withheld) . Age and blind- 
ness are detemiiiied as of December 31, 1959. 

Marital Status. — If married at the close of your tax- 
able 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 luisijand died during the year, you are consid- 
ered married for tiie year, and may file a joint return. 

(ih Fill in this schedule to receive credit for exemptions 
^'^ 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 
for 5 calendar months of the year.) 



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 resident 
of Canada, Mexico, the Republic of Panama, or the Canal Zone. 
(This does not apply to an alien child legally adopted by and living 
with a United States citizen abroad.) 

e. EITHER (1) for the entire year 1959 had your home as his prin- 
cipal place of abode 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 

*Include9 a child who ia a moniber of your household if placed with you by an 
authorized placement agency for legal adoption. 

BIRTH OR DEATH OF DEPENDENT.— You can claim a 
full $600 exemption for a dependent who was born or died 
during the year if the tests for claiming an exemption for 
such dependent are met for tlie part of the year during 
which he was alive. o67-i&-76304-i 



120 



FACSIMILES OF TAX RETURNS, 1959 

COPY==KEEP FOE YOUIR EECOED^ 



PAGES 



Form 1040 A 

2D" 



U. S. iMOIViPtiAL BWCOM S TAX RETORM fLess thasi SI 0,000 total income) 

He initials of t)oth)f2Jvour 

X— 



1959 



ame (!t a joint return of husband and wife, use fiist names and middle i 




r Social Security No. 



Wife's Social Security No. 



3 ) If you owe any Federal tax for years be!ore 1959. enter liere tha Internal 
Revenue District wtiere tlie account is outstanding 

4 J If married, is your wife (husband) filing separately? Q Yei Q No 

If "yes," write 
her (his) name 

INCOiyiE TAX WITHHELD EMPLOYER'S NAftlE. Where employed. Write (W) before name of each of wife's employers 



you had an expense allowance or charged expenses to your employer, see instruc- 
tion 8 and check here [I] if appropriate. 



12. If item 7 is larger than item 10. enter refund — M 2 

U. S. TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE 



Enclose Forms W-2, Copy B. If your income was S5,000 or more, 
you must compute your tax. However, it your income was less than 
$5,(X}0, you may have the Internal Revenue Service compute your 
fax by omitting items 1 0, 1 1 , and 1 2. If you compute your own tax, 
^- pay balance (item 11) in full with return to your District Director. 

List your exemptions and SIGN on other side. 



(OVER) 



PLEASE DO NOT BENO, Pll« OR TEAR THSS CARD 



-© 



EXEMPTIONS FOR YOURSELF MiD WIFE 



Check blocks which apply. Check for wife 
if she had no income OR If her income is 
included m tilts return. 



(U^EXEMPTIONS FO R YOUR CHILDREN AND OTHER DEPENDENTS (List below) 



(a) Regular $600 exemption _ O Yourself I I Wife 

(b) Additional $600 exemption if 65 or over at end of 1959 Q Yourself Q 

(c) Additional $600 exemption if blind at end of 1959. Q Yourself Q 



Wife \ 
Wife > 
Wife ) 



Enter 

number of 

exemptions 

checked 



NAME 

► Enter figure 1 1n the last column to right 
tor each name listed 

(Give address if different from yours) 



Relationship 



ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN 



r^onths lived in your 
home. If born or 

died during year also 
write "B or "D" 



Did dependent have 
gross income of $600 
or more? 



Amount YOU furnished 
for dependent's sup- 
port. If 100% write 
•ALL''^ 



Amount furnished by 

OTHERS including 

dependent 



15. Enter total number of exemptions listed in items 13 and 14 above 



SIGN 



HERE 



I declare under the penalties of perjury that to the best of my knowledge and belief this is a true, correct, and complete return 



(Your signature) (Dale) (U this is a joint return, wife's sitnature) 

If this is a joint return. BOTH HUSBAND AND WIFE (MUST SIGN even if only one had income. 



(Dal.) 



TAX COMPUTATION SCHEDULE (Use only if total income, item 9 of Form 1040A, is $5,000 or more) 

1. Enter total income from item 9 of Form 1040A $ 

2. A married person filing a separate return enter $500; all others enter 10 percent of line 1 

3. Balance (line 1 less line 2) 

4. Multiply $600 by total ftumbcr of exemptions claimed in item 15 of Form 1040A 

5. Taxable income (line 3 less line 4) 

6. Tax on amoimt on line 5. Use appropriate tax rate schedule below. Enter here and as item 10 

of Form 1040A (Do not attach this schedule to Form 1040A) 



If you ore a single taxpayer or a married taxpayer filing a 
separate return, use ffiis fax rafe schedule 
If the amount on line 5 is: 



Over 

$0 

$2,000 

$4,000 

$6,000 

$8,000 



But not over Enter on line 6: 

$2,000 20% of the amount on line 5 

$4,000 $400, plus 22% of excess over $2,000 

$6,000 $840, plus 26% of excess over $4,000 

$8,000 $1,360, plus 30% of excess over $6,000 

$9,999.99 $1,960, plus 34% of excess over $8,000 



If you are married taxpayers filing a joint return, use fftis fax 
rofe schedule 

If the amount on line 5 is: 

Over But not over Enter on line 6: 

$0 $4,000 20% of the amount on line 5 

$4,000 $8,000 $800, plus 22% of excess over $4,000 

$8,000 $9,999.99 $1,680, plus 26% of excess over $8,000 

c57— 16— 75304-1 



FACSIMILES OF TAX RETURNS, 1959 
PAGE 4 TAX TABLE FOR INCOMES UNDER $5,000 

If your total income ( item 9 on your return ) is $5,000 or more, use Tax Computation Schedule on page 3 instead of this Tax Table 



121 



To find your tax read down income columns until you find the line covering the total income shown as item 9. Then read across 
to appropriate column headed by number corresponding to number of exemptions claimed on item 15. Enter tax as item 10. 



If your total 
income 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 



025 
050 
075 
100 

125 
150 
175 
200 

225 
250 
275 
300 
325 
350 
375 
400 

425 
450 
475 
500 
525 
550 
575 
600 

625 
650 
675 
700 

725 
750 
775 
800 

825 
850 
875 
900 

925 
950 
975 
000 

025 
030 
075 
100 

125 
ISO 
175 
200 

225 
250 
275 
300 

325 



And the number of 
exemptions is— 



If 4 or 
more 
there 
is no 
tax 



$0 


$0 


4 





8 





13 





17 





22 





26 





31 





35 





40 





44 





49 





53 





58 





62 





67 





71 





70 





80 





85 





89 





94 





98 





103 





107 





112 





116 





121 


1 


125 


5 


130 


10 


134 


14 


139 


19 


143 


23 


148 


28 


152 


32 


157 


37 


161 


41 


166 


46 


170 


50 


175 


55 


179 


59 


184 


64 


188 


68 


193 


73 


197 


77 


202 


82 


206 


86 


211 


91 


215 


95 


220 


100 


224 


104 


229 


109 


233 


113 


238 


118 


242 


122 


247 


127 


251 


131 


256 


136 


260 


140 


265 


145 


269 


149 


274 


154 


278 


158 


283 


163 


287 


167 


292 


172 


296 


176 



$0 

































































2 

7 

11 

16 

20 
25 
29 
34 

38 
43 
47 
52 

56 



If your total 
income is— 



At leasl 



$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, €50 
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 is — 



1 

And you 
are — 
Single or 
a married 
person 
liling 
sepa- 
rately 



2 

And you 

Single or 
a married 
person 
filing 
sepa- 
rately 



are— 

A 

married 
couple 
filing 
jointly 



3 

And you 

Single or ; 

a married ; 

person ; 

filing ; 

sepa- ; 

rately : 



A 

married 
couple 
filing 
jointly 



Your tax is — 



S301 


$181 


$181 


305 


185 


185 


310 


190 


190 


314 


194 


194 


319 


199 


199 


323 


203 


203 


328 


208 


208 


332 


212 


212 


337 


217 


217 


341 


221 


221 


346 


226 


226 


350 


230 


230 


355 


235 


235 


359 


239 


239 


364 


244 


244 


368 


248 


248 


373 


253 


253 


377 


257 


257 


382 


262 


262 


386 


266 


206 


391 


271 


271 


395 


275 


275 


400 


2S0 


280 


405 


284 


284 


410 


289 


289 


415 


293 


293 


420 


298 


298 


427 


305 


305 


437 


314 


314 


447 


323 


323 


457 


332 


332 


467 


341 


341 


476 


350 


350 


486 


359 


359 


496 


368 


368 


506 


377 


377 


516 


386 


386 


526 


395 


395 


536 


404 


404 


546 


414 


413 


556 


424 


422 


566 


434 


431 


575 


443 


440 


585 


453 


449 


595 


463 


458 


605 


473 


467 


615 


4S3 


476 


625 


493 


485 


635 


503 


494 


645 


513 


503 


655 


523 


512 


665 


533 


521 


674 


542 


530 


684 


552 


539 


694 


562 


548 


704 


572 


557 


714 


582 


566 


724 


592 


575 


734 


602 


584 


744 


612 


593 


754 


622 


602 


764 


632 


611 


773 


641 


620 


783 


651 


629 


793 


661 


638 


803 


671 


647 


813 


681 


656 



$61 
65 

70 

74 
79 
83 

88 

92 

97 

101 

106 
110 
115 
119 
124 
128 
133 
137 
142 
146 
151 
155 

160 
164 
169 
173 

178 
185 
194 
203 

212 
221 
230 
239 

248 
257 
266 
275 
284 
293 
302 
311 

320 
329 
338 
347 

356 
365 
374 
383 

392 
401 
410 
420 

430 
440 
450 
460 

470 
480 
490 
500 

509 
519 
529 
539 

549 



7 



If 8 or 
more 
there 
is no 
tax 



$61 


$0 


$0 


$0 


65 











70 











74 











79 











83 











88 











92 











97 











101 











106 











110 











115 











119 











124 


4 








128 


8 








133 


13 








137 


17 








142 


22 








146 


26 








151 


31 








155 


35 








160 


40 








164 


44 








169 


49 








173 


53 








178 


58 








185 


65 








194 


74 








203 


83 








212 


92 








221 


101 








230 


110 








239 


119 








248 


128 


8 





257 


137 


17 





266 


146 


26 





275 


155 


35 





284 


164 


44 





293 


173 


53 





302 


182 


62 





311 


191 


71 





320 


200 


80 





329 


209 


89 





338 


218 


98 





347 


227 


107 





356 


236 


116 





365 


245 


125 


5 


374 


254 


134 


14 


383 


263 


143 


23 


392 


272 


152 


32 


401 


281 


161 


41 


410 


290 


170 


50 


419 


299 


179 


59 


428 


308 


188 


68 


437 


317 


197 


77 


446 


326 


206 


86 


455 


335 


215 


95 


464 


344 


224 


104 


473 


353 


233 


113 


482 


362 


242 


122 


491 


371 


251 


131 


500 


380 


260 


140 


509 


389 


269 


149 


518 


398 


278 


158 


527 


407 


287 


167 


536 


416 


296 


176 



$0 









































































2 

11 

20 
29 
38 
47 

56 



U. S. GOVtRHMENT PRINTING OFFICE c57 — 19 — 75304-1 



122 



1040W 

U.S. Treasury Department 
Internal Revenue Service 



FORM 



o 

u 
O 



•o 
O 

« ■ 

c 
o 

S 



u 

« 

O 



o 



< 



FACSIMILES OF TAX RETURNS, 1959 

U.S. INDIVIDUAL IKCOME TAX RETURN-1959 

Optional Short Form for Wages and Salary Income 
and Not More Than $200 of Interest and Dividends 



Name . 



(PLEASE PRINT. If this is a joint return of husband and wile, use first names and middle inili.L of both) 



Home 
address . 



(City, town, or post office) 



(Number and street or rural route) 
(Postal zone number) 



(Stale) 



Your Social Security Number 



Occupation 



Wife's Social Security Number 



Occupation 



INCOME 

1. Wages, salaries, bonuses, tips, other compensation, and excess of expense allowances. (Sec instructions, page 3) 

Employer's Name 



Where Employed (City and Slate) 



Totals 



(a) Income Tax Withheld 

$ ; 



01 

>i 
a 
o 
O 



Excludable "Sick Pay" if included in line 1 (See instructions, page 3 and attach statement). . . 
Subtract line 3 from line 2 

(a) Total dividends $ less exclusion of $ Balance 

(b) Interest (If total of lines (a) and (b) is over $200, use Form 1 040) 

6. Total of lines 4 and 5 

Check if Unmarried "Head of Household" □, or "Surviving Widow or Widower" with dependent child □. 
(See instructions, p. 4) 

TAX TABLE COMPUTATION 
If line 6 is less than $5,000 and you do not itemize personal deductions: 

• List your exemptions in Schedule A on page 2. 'Find your tax in the table on page 8 of 
instructions. "Check proper box and enter tax on line 11. "Omit lines 7 through 10. . . . 

TAX RATE SCHEDULE COMPUTATION 

7. If your deductions are itemized, check here □ and enter total from Schedule B 

If your deductions are not itemized and line 6 is $5,000 or more, enter the smaller of 10 per- 
cent of line 6 or $1 ,000 ($500 if a married person filing a separate return) 

8. Subtract line 7 from line 6 

9. Multiply $600 by total numberof exemptions claimed on line 3, Schedule A, page 2, and enter here 
1 0. Subtract line 9 from line 8 

Figure your tax on this amount by using the appropriate tax rate schedule on page 7 of instructions 
and enter the tax on line 11. 

TAX DUE OR REFUND 



11. Total tax. Check whether figured from Tax Table Q, or Tax Rate Schedule 



D 



12 



Pay- 
ments 
and 
Credits 



(a) Tax withheld (line 2(a) above). Attach Forms W-2, Copy B. 

(b) Payments and credits on 1 959 Declaration of Estimated Tax . 
District Director's office where paid 

(c) Dividends received credit (See instructions, page 4) 

II elthM* you or your wile worked lor more than one employer, see page 3 of Inttructlons TOTAL- 

1 3. If your tax (line 1 1 ) is larger than your payments (line 1 2), enter the balance due here 

Pay in full to "Internal Revenue Service." If less than $1.00, file return without payment. 

1 4. If your payments (line 1 2) are larger than your fax (line 11), enter the overpayment here 

15. Amount of line 1 4 to be (a) Credited on 1960 estimated fax $ , (b) Refunded $ 



Did you receive on expense allowance or reimbursement, or charge expenses to your employer? . .□ Yes □ No 
If "Yes," did you submit an itemized accounting of expenses to your employer? (See page 3. inslnictions.) □ Yes D No 



(b) Waces. etc. 



$. 



Is your wife (husband) filing a separate return for 1959? IZl Yes d] No 
If Yes," enter the name and do not claim the exemption on this return. 



County in which you live-> 



If you owe any Federal tax for years 
before 1959, enter here the Internal 
Revenue District where the account is 
outstanding. 



I declare under the penalties of perjury that this return (including any accompanying schodulet and statements) has been examined by me and to the best of my 
knowledge and baiiaf is a true, correct, and complete return. If the return is prepored by a person other than the taxpayer, his declaration is based on all (he 
Information relating to the metiers required to be reported in the return of which he has any knowledge. 

pete 



(Taxpayer's signature and date) 



(If this Is a iolnt return, BOTH HUSBAND AND WIFE MUST SIGN) 



(Wife's signature and dotal 



(Signature of preparer other than taxpayer) 



IB— 7839S-1 



(Address) 



(Dole) 



FACSIMILES OF TAX RETURNS, 1959 
SCHEDULE A.— EXEMPTIONS (See page 5 of instructions) 



123 



Page 2 



1. Exemptions for yourself and wife 



Clieck blocks which apply. Check 
for wife only if all of her income is 
inclucJed in this return, or if she had 
no income. 



(a) Regular $600 exemption D Yourself Q Wife 

(b) Additional $600 exemption if 65 or over at end of 1959. . D Yourself Q Wife 

(c) Additional $600 exemption if blind ot end of 1 959 D Yourself D Wife 



Enter number 

of exemptions 

checked 



2. Exemptions (or your children and other dependents (List below) 

•> If an exemption is bosed on a multiple-support agreement of o group of persons, attach the declgrotions described on page 5 of instructions. 



NAME 

> Enter Hguia 1 in the last column to right 

for each name listed 

(Give address if different from yours) 



Relationship 



ANSWER ONLY FOR DEPENDENTS OTHER THAN YOUR CHILDREN 



Months lived in your 
home. If born or 

tied during year also 
wrile"B or"D" 



Did dependent have 

gross income of $600 

or more? 



Amount YOU furnished 
for dependent's sup- 
port II 100% write 
"ALL" 



Amount furnished by 

OTHERS including 

dependent 



$- 



3. Enter the total number oF exemptions claimed on lines 1 and 2 



SCHEDULE B.— ITEMIZED DEDUCTIONS— If You DO NOT Use Tax Table or Sfandard Deduction 

If Huiband and Wlfs <Not Legally Separated) File Separata Returns and One Itemizes Deductions, the Other Must Also Itemize 

State to whom paid. If necessary write more than one item on a line or attach additional sheets. Please put your name and address on any attachments. 



Contributions 



Interest 



Taxes 



Medical and 
dental expense 

(If 65 or over, 
see instructions, 
page 6) 



Toto! paid but not to exceed 20% of line 6, poge 1 , except as described on poge 5 of instructions . . . 



Total interest 



Total taxes 



$ 



Other 
Deductions 

(See page 6 of 
instructions and 
attach information 
required) 



Submit itemized list Do not enter any expense compansated by insurance or otherwise. 

1 . Total cost of medicine and drtjgs 

2. 1 percent of line 6, page 1 

3. Subtract line 2 from line 1 

4. Other medical and dental expenses 

5. Total of lines 3 and 4 

6. Enter 3 percent of line 6, page 1 

7. Allowable amount (excess of line 5 over line 6). (See instructions, page 6, for limitations). 



$ 



Total 



TOTAL DEDUCTIONS (Enter here and on line 7, page 1) . 



U.S. QOVCRNMCNT PRINIINa CFFICC 10 — 7&3BA-1 



124 



FACSIMILES OF TAX RETURNS, 1959 



HOW TO PREPARE 



Form 1 040 W 



• A^ > xy^-^X^-^i t--V'5firxV*'>— ^''>'S,^>v^W . ^>^ 







INDIVIDUAL INCOME TAX RETURN FOR 1959 



NEW OPTIONAL FORM 1040 W 

This is a new streamlined version of the regular Form 1040. It will be most helpful for wage and 
salary earners who can't use Form 1040 A because they wish to itemize deductions, claim the "sicjc- 
pay" exclusion or estimated tax payments, or have $10,000 or over of income, etc. You can use 
this form if: 

1. Your income consists of salary and wages regardless of amount, AND 

2. Not more than $200 of dividends and interest, AND 

3. No other items of income. 

If you don't meet these requirements, you must file Form 1040 which may be obtained from any 
Internal Revenue Service office and from most banks and post offices. 



INSTRUCTIONS 1040 W (1959) 



FACSIMILES OF TAX RETURNS, 1959 



125 



P-igc 

Casualty losses and thefts 6 

Child care (Form 2441 ) 6 

Computation of tax 4, 7 

Contributions - 5 

Credits against tax 4, 7 

Declaration of estimated tax 4 

Dependents > 5 

Dividends 4 

Dividends received- credit 4 

Education expenses 6 



WHO MUST FILE A TAX RETURN 

Every citizen or resident of the United 
States — whether an adult or minor— 
who had $600 or more gross income in 
1959 must file; if 65 or over, $1,200 
or more. To determine whether you 
must file, include earned income from 
sources without the United States, even 
though not taxable. A person with in- 
come of less than these amounts should 
file a return to get a refund if tax was 
withheld. A married person with income 
less than her (his) own personal exemp- 
tion (s) should file a joint return with 
husband or wife to get the smaller tax 
or larger refund for the couple. 

MEMBERS OF ARMED FORCES 

Members of Armed Forces should give 
name, service serial number, and per- 
manent home address. 

WHEN AND WHERE TO FILE 

Please file as early as possible. You 
must file not later than April 15. Mail 



CONTENTS 

Page 

Employee business expenses 3 

Exemptions 5 

Head of household 4 

Interest 4 

Medical and dental expenses 6 

Miscellaneous expenses 6 

Outside salesmen 3 

Payment of tax 2,4 

Refunds 4 

Reimbursed expenses 3 

GENERAL INSTRUCTIONS 

your return to the "District Director of 
Internal Revenue" for the district in 
which you live. U.S. citizens abroad 
who have no legal residence or place of 
business in the United States should file 
with Director, International Opera- 
tions Division, Internal Revenue Serv- 
ice, Washington 25, D.C. A list of the 
District Directors' offices is set out below. 

HOW TO PAY 

The balance of tax shown to be due 
on line 13, page 1, of your return on 
Form 1040 W must be paid in full with 
your return if it amounts to $1.00 or 
more. Checks or money orders should 
be made payable to "Internal Revenue 
Service." 

SIGNATURE AND VERIFICATION 

You have not filed a valid return un- 
less you sign it. Husband and wife both 
must sign a joint return. 



Page 

Sick pay exclusion (Form 2440) 3 

Social security (F.I.C.A.) tax credit... 3 

Tax deductions 5 

Tax rate schedules 7 

Tax Table 8 

Travel expenses 3 

Wages and salaries 3 

When and virhere to file returns 2 

Widov^s and widowers 4 



Any person (s), firm, or corporation 
who prepares a taxpayer's return for 
compensation also must sign. If the re- 
turn is prepared by a firm or corpora- 
tion, 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 em- 
ployee of the taxpayer such as a clerk, 
secretary, bookkeeper, etc. 

YOUR RIGHTS OF APPEAL 

If you believe there is an error in any 
bill, statement, or refund in connection 
with your tax, you are entitled to have 
the matter reconsidered by the office of 
the District Director. You will be given 
an opportunity to discuss any change in 
your tax which is proposed, and you will 
be advised of further appeal rights if 
you cannot reach an agreement. 



LOCATIONS OF DISTRICT DIRECTORS' OFFICES 



Following is o list of the District Directors' offices. 
If there is more than one District Director's office in 
your Stote and you are not sure which one to use, 
consult your local post office. 

ALABAMA — Birmingham 3, Ala. 

ALASKA — Tacoma 2, Wosh, 

ARIZONA — Phoenix, Ariz, 

ARKANSAS — Little Rock, Arli. 

CALIFORNIA — Los Angeles 12, Colif.; San Francisco 2, 

Calif. 
COLORADO — Denver 7, Colo. 
CONNECTICUT — Hartford, Conn 
DELAWARE — Wilmington 99, Del. 
DISTRICT OF COLUMBIA— Baltimore 2, Md. 
FLORIDA — Jacksonville, Fla. 
GEORGIA — Atlanta 3, Go. 
HAWAII — Honolulu 13, Hawaii 
IDAHO — Boise, Idaho. 

ILLINOIS — Chicago 2, III.; Springfield, III. 
INDIANA — Indianapolis, Ind. 
IOWA— -Des Moines 8, Iowa. 
KANSAS — Wichita 2, Kans. 
KENTUCKY— Louisville 2, Ky. 



LOUISIANA — New Orleans, Lo. 

MAINE — Augusta, Maine. 

MARYLAND — Baltimore 2, Md. 

MASSACHUSETTS — Boston T 5, Mass. 

MICHIGAN — Detroit 31, Mich. 

MINNESOTA — SI. Paul 1, Minn. 

MISSISSIPPI — Jackson 5, Miss. 

MISSOURI — St. Louis I, Mo.; Kansas City 6, Mo. 

MONTANA — Helena, Mont. 

NEBRASKA — Omaha 2, Nebr. 

NEVADA — Reno, Ncv. 

NEW HAMPSHIRE — Portsmouth, N.H. 

NEW JERSEY — Industrial Office Bldg., Newark 2, N.J.; 

808 Market Street, Camden, N.J. 
NEW MEXICO — Albuquerque, N. Mex. 
NEW YORK — Brooklyn 1, N.Y.; 245 West Houston 

Street, New York 14, N.Y.; 484 Lexington Avenue, 

New York 17, N.Y.; Albany 10, N.Y.j Syracuse 1, 

NY.; Buffalo 2, N.Y. 
NORTH CAROLINA — Greensboro, N.C. 
NORTH DAKOTA— Forgo, N. Dak. 
OHIO — Clevelond 15, Ohio; Columbus 15, Ohio; Toledo 

1, Ohio; Cincinnati 2, Ohio 
OKLAHOMA — Oklahoma City, Okie. 



OREGON — Portland 12, Orcg. 

PANAMA CANAL ZONE — Director, Internationol Oper- 
ations, Internal Revenue Service, Washington 25, D.C. 

PENNSYLVANIA — Philadelphio 7, Pa.; Scranlon 14, Pa.; 
Post Office and Courthouse Building, Pittsburgh 30, Pa. 

PUERTO RICO — 1105 Fernandez Juncos Avenue, Stop 
17, Santurce, P.R. 

RHODE ISLAND — Providence 7, R.I. 

SOUTH CAROLINA — Columbia, 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, VI. 

VIRGINIA — Richmond, Va. 

VIRGIN ISLANDS — Charlotte Amolie, St. Thomas, V.I. 

WASHINGTON — Tacoma 2, Wosh. 

WEST VIRGINIA — Parkersburg, W. Va. 

WISCONSIN — Milwaukee 2, Wis. 

WYOMING — Cheyenne, Wyo. 

FOREIGN ADDRESSES — Taxpayers with legal residence 
in foreign Countries— —Director, Internationol Opera* 
tions Division, Internal Revenue Service, Washing. 
Ion 25, D.C. 



INSTRUCTIONS FOR PAGE 1 OF FORM 1040 W 



How lo prepare a joint return. — In a 

joint return you must include all in- 
come of both husband and wife. In the 
return heading, list both names and mid- 
dle initials (for example: "John F. and 
Mai7 L. Doe"). Both must sign the 



return. A joint return may not be filed 
if either husband or wife was a nonresi- 
dent alien at any time during the taxable 
year. 

How to prepare a separate return. — In a 



separate return each must report his 
or her separate income and fill in a 
separate form. The "split income" pro- 
visions of the Federal tax law do not 
apply to separate returns of husband 
and wife. 



C60—1C— 79396- 



126 



FACSIMILES OF TAX RETURNS, 1959 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040 W— Continued 



Line 1, Column (a)— Income Tax Withheld— 

Itemize the taxes withheld in column 
(a) and report the total amount on 
line 2, column (a) and on line 12(a). 
If you have lost a Withholding State- 
ment, ask your employer for a copy. If 
you cannot furnish Withholding State- 
ments for all Federal income taxes with- 
held from you, attach an explanation. 

Line 1, Column (b)— Wages, etc. — Enter 

in line 1, column (b) , the full amount of 
your wages, salaries, fees, commissions, 
tips, bonuses, and other payments for 
your personal services even though taxes 
and other amounts have been withheld 
by your employer. If more space is 
needed attach a separate statement. 

Excess Social Security (F.I.C.A.) Tax 

Credit.— If more than $120.0C of Social 
Security (F.I.C.A.) employee tax was 
withheld during 1959 because either you 
or your wife received wages from more 
than one employer, the excess should be 
claimed as a credit against income tax. 
Enter any excess of Social Security 
(F.I.C.A.) tax withheld over $120.00 
on line 1, column (a), the "Income Tax 
Whhheld" column, and write "F.I.C.A. 
tax" in the "Where Employed" column. 
If a joint return, do not add the Social 
Security (F.I.C.A.) tax withheld from 
both husband and wife to figure the ex- 
cess over $120.00; compute the credit 
separately. 

Employee Business Expenses. — There 

are special rules regarding the treatment 
of certain expenses incurred by an em- 
ployee in connection with his employ- 
ment, amounts charged to his em- 
ployer, and any advances, allowances, 
or reimbursements he receives for such 
expenses. 

Part I. Employee Business Expenses Which 
Are Deductible 

A. Travel, transportation, and out- 
side salesmen expenses: 

You may deduct these expenses from 
the amounts you are required to report 
on line 1, page 1, to the extent they are 
not paid by your employer. See Part II 
for reporting requirements. Travel, 
transportation, and outside salesmen 
expenses mean : 

( 1 ) Travel and transportation. — You 
can deduct the costs of bus, taxi, plane, 
etc., fares or the cost of operating an 
automobile in connection with your 
duties as an employee. However, the 
cost of commuting between your resi- 
dence and your principal place of em- 
ployment is a personal expense and is 
not deductible. 

(2) Meals and lodging. — If you are 



temporarily away on business, at least 
overnight from the city, town, or other 
general area which constitutes your prin- 
cipal or regular business location, you 
can deduct meals and lodging in addi- 
tion to the travel costs. 

(3) Outside salesmen. — If you are 
an "outside salesman," you may also 
deduct other expenses which are ordi- 
nary and necessary in performing your 
duties, such as business entertainment, 
stationery, and postage. An "outside 
salesman" is one who is engaged in full- 
time solicitation of business for his em- 
ployer away from the employer's place 
of business. It does not include a person 
whose principal activities consist of 
service and delivery as, for example, a 
milk driver-salesman. 
B. Other employee business expenses: 
If you itemize deductions on page 2 
of your return, you may deduct (under 
the heading "Other Deductions") busi- 
ness expenses, other than those described 
in "A" above. Examples of such ex- 
penses are entertainment, professional 
and union dues, and the cost of tools, 
materials, etc., which are not paid for by 
your employer. 

Part II. Reporting Employee Business Ex- 
penses on Form 1040 W 

(See Part III for supporting informa- 
tion to be submitted with your return.) 

After answering the questions on page 
1 of Form 1040 W, report the expenses 
and employer payments as follows: 

(1) // employer's payments equaled 
business expenses. — No further entry is 
required on the form. 

(2) // employer's payments exceeded 
business expenses. — The excess amounts 
and the amount of any personal ex- 
penses paid by your employer must be 
included in income on line 1, page 1, of 
Form 1040 W, and must be identified 
as "E.xcess Reimbursements." 

(3) // expenses exceeded employer's 
payments or if the employer did not pay 
for the expenses. — The excess of the 
expenses over the employer payments 
or the unreimbursed expenses may be 
claimed as deductions as explained in 
Part I. Be sure to separate the expenses 
into those relating to line 1, page 1 of 
the form, and those that are to be de- 
ducted only if you itemize deductions 
on page 2 of the form. 

Part III. Additional Information To Be 
Submitted With Return 

A. The following information must 
be submitted with your return, except 
as explained in B and C below: 

(1) The total of all amounts re- 



ceived from or charged to your 
employer for business expenses, 

(2) The amount of your business 
expenses broken down into such 
broad categories as transportation, 
meals and lodging while away from 
home overnight, entertainment ex- 
penses, and other business expenses, 
and 

(3) The number of days away 
from home on business. 

B. If you were required to and did 
submit an expense voucher or other ac- 
counting to your employer which con- 
tained the above information, you need 
not submit the information with your 
return unless you are claiming deduc- 
tions for expenses that exceed employer 
payments. 

C. If you received per diem, in lieu 
of subsistence, of not more than $ 1 5 per 
day, or a mileage allowance of not more 
than 12J/2 cents per mile for travel 
within the continental limits of the 
United States, you need only submit the 
information set forth in A, above, if you 
are claiming deductions for expenses 
that exceed employer payments. 

Line 3— Exclusion for "Sick Pay".— The 

law allows you to exclude from income 
amounts received under a wage contin- 
uation plan for the period during which 
you were absent from work on account 
of personal injuries or sickness. If both 
you and your employer contribute to 
the plan, any benefits attributable to 
your own contributions are excludable 
without limit. 

The employer-provided wage contin- 
uation payments can be excluded at a 
rate not to exceed $100 a week. In cases 
where these payments exceed a weekly 
rate of $100, the exclusion is figured by 
multiplying the amount received by 100 
and dividing the result by the weekly 
rate of payment. 

If your absence is due to sickness, the 
exclusion of employer-provided wage 
continuation payments does not apply 
to the amounts received for the first 7 
calendar days of each absence from 
work. However, if you were (a) hos- 
pitalized on account of sickness for at 
least 1 day at any time during the ab- 
sence from work, or (b) injured, the 
exclusion applies from the first day of 
absence. 

If you received sick pay and it is in- 
cluded in "your gross wages as shown on 
Form W-2, enter the gross wages on 
line 1, and enter on line 3 the amount 
of such wages to be excluded. In addi- 
tion, attach a statement showing your 
computation, and indicating the period 
or periods of absence, nature of sickness 



069— 10— 76390-1 



FACSIMILES OF TAX RETURNS, 1959 127 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040 W— Continued 



or injury, and whether hospitalized. Or, 
in lieu of a statement you may use Form 
2440 which may be obtained from any 
Internal Revenue Ser\'ice office. 

Line 5 — Dividends and Interest. — Enter 

all other taxable income from interest 
and dividends. Be sure to read the fol- 
lowing instructions before completing 
this line — 

Line 5(a)— DIVIDENDS.— Enter 
the total amount of dividends received, 
the amount of your exclusion, and the 
net amount of dividends. You are en- 
titled to an exclusion of the first $50 
received from domestic corporations. 
This exclusion does not apply to so- 
called dividends received from mutual 
savings banks or savings (building) and 
loan associations on deposits or with- 
drawable accounts. If a joint return is 
filed and both husband and wife had 
dividend income, each is entitled at most 
to a $50 exclusion and one may not use 
any portion of the $50 exclusion not 
used by the other. For example, if the 
husband had $200 in dividends, and the 
wife had $20, only $70 may be excluded 
on a joint return. 

If the total of line 5 exceeds $200, you 
must file a Form 1040. 

Line 5(b)— INTEREST.— Enter all 
interest whether actually received or 
credited to your account. "Credited to 
your account" means that a bank, sav- 
ings and loan association, etc., had 
added interest earnings to your account. 

SPECIAL COMPUTATIONS 
Unmarried Head of Household. — The law 

provides a special tax rate for any indi- 
vidual who qualifies as a "Head of 
Household." Only the following per- 
sons may qualify: (a) one who is un- 
married (or legally separated) at the 
end of the taxable year, or (b) one who 
is married at the end of the year to an 
individual who was a nonresident alien 
at any time during the taxable year. 
In addition, you must have furnished 
over half of the cost of maintaining as 
your home a household which during 
the entire year, except for temporary 
absence, was occupied as the principal 
place of abode and as a member of such 
household by (1) any related person 
(see those listed under "Line 2," para- 
graph (e) on page 5 of these instruc- 
tions) for whom you are entitled to a de- 
duction for an exemption, unless the de- 
duction arises from a multiple support 
agreement, (2) your unmarried child, 
grandchild, or stepchild, even though 
such child is not a dependent or (3) 
your married child, grandchild, or step- 



child for whom you are entitled to a 
deduction for an exemption. 

If you qualify under (a) or (b) 
above, you are entitled to the special 
tax rate if you pay more than half the 
cost of maintaining a household (not 
necessarily your home) which is the 
principal place of abode of your father 
or mother and who qualifies as your 
dependent. 

The rates for Head of Household are 
found in tax rate Schedule III on page 
7 of these instructions. 

Widows and Widowers. — Under certain 
conditions a taxpayer whose husband 
(or wife) has died during either of her 
two preceding taxable years may com- 
pute her tax by including only her in- 
come, exemptions, and deductions, but 
otherwise computing the tax as if a joint 
return had been filed. However, the 
exemption for the decedent may be 
claimed only for the year of death. 

The conditions are that the taxpayer 
(a) must not have remarried, (b) must 
maintain as her home a household 
which is the principal place of abode of 
her child or stepchild for whom she is 
entitled to a deduction for an exemp- 
tion, and (c) must have been entitled 
to file a joint return with her husband 
(or wife) for the year of death. 

USE OF TAX TABLE ON PAGE 8 OF 
THESE INSTRUCTIONS 

Purpose of Table. — The table is a short- 
cut method of finding your income tax 
if your income, line 6, page 1, of your 
return is less than $5,000. It is pro- 
vided by law and saves you the trouble 
of itemizing deductions and computing 
your tax. The table allows for an exemp- 
tion of $600 for each person claimed as 
an exemption, and charitable contribu- 
tions, interest, taxes, etc., approximat- 
ing 10 percent of your income. 

LINE 12rb)— CREDIT FOR ESTIMATED 
TAX PAYMENTS 

If you paid any estimated tax on a 
Declaration of Estimated Income Tax 
(Form 1040-ES) for 1959, report the 
total of such payments on line 12(b). 
If on your 1958 return you had an over- 
payment which you chose to apply as a 
credit on your 1959 tax, include the 
credit in this total. Also see filing re- 
quirements for 1960 declaration of esti- 
mated tax. 

LINE 12(c)— DIVIDENDS RECEIVED 
CREDIT 

The law provides a credit against tax 
for dividends received from qualifying 
domestic corporations. This credit is 
equal to 4 percent of such dividends in 



excess of those which you may exclude 
from your gross income. 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 ta.xable income. 
(If tax is computed, taxable income is 
the amount on line 10, page 1. If the 
Tax Table is used, it is the amount on 
line 6, page 1, less (a) 10 percent 
thereof, and (b) the number of exemp- 
tions on line 3 of Schedule A multiplied 
by $600). 

LINES 13 AND 14— BALANCE OF TAX DUE 
OR REFUND OF OVERPAYMENT 

Show on line 13 any balance you 
owe, or on line 14 the amount of any 
overpayment due you, after taking 
credit for the amounts entered on 
line 12. In the case of a refund, be sure 
to use the correct post office address des- 
ignation on your return so that the 
refund check will not be returned as 
undeliverable by the Post Office. 

In order to facilitate the processing 
of collections and refunds, balances due 
of less than $1.00 need not be paid, and 
overpayments of less than $1.00 will be 
refunded only upon separate application 
to your District Director. 

1960 DECLARATIONS OF ESTIMATED TAX 
Who Must File. — For many ta.xpayers 
the withholding tax on wages is not suf- 
ficient to keep them paid up on their 
income ta.x. The law requires every 
citizen or resident of the United States 
to file a Declaration of Estimated In- 
come 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 consist of wages subject 
to withholding and of not more than 
$100 from other sources, and to exceed— 

(1) $10,000 for a head of a house- 
hold or a widow or widower entitled to 
the special tax rates; 

(2) $5,000 for other single indi- 
viduals; 

(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 include more than $100 
from sources other than wages subject to 
withholding and to exceed the sum of: 

( 1 ) $600 for each of his exemptions plus 

(2) $400. 

If you are required to file, obtain the 
form from anv Internal Revenue Serv- 



c59— 16— 76396-1 



128 



FACSIMILES OF TAX RETURNS, 1959 

INSTRUCTIONS FOR PAGE 2 OF FORM 1040 W 



ice office in time to file by April 15, 
1960. Farmers may postpone filing their 
1960 declarations until Jan. 15, 1961. 

Additional Cliarge for Underpayment of Esti- 
mated Tax. — It is important that you 
estimate your tax carefully, because 
there is an additional charge imposed by 
law for underpayment of any install- 
ment of estimated tax. The additional 
charge is explained on Form 1040-ES 
and Form 2210. If you had an under- 
payment and believe one of the excep- 
tions applies, attach a statement or Form 
2210 to your return. 
SCHEDULE A.— Exemptions 

Line 1. — List your exemptions and 
those of your wife. You cannot claim 
an exemption for your wife if she files a 
separate return. Age and blindness are 
determined as of December 31, 1959. 

Marital Status. — If married at the 
close of your taxable year, you are con- 
sidered married for the entire year. If 
divorced or legally separated on or be- 
fore the close of your year, you are con- 
sidered 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. 

Line 2. — Fill in this line to receive 
credit for exemptions 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 >ou (or from wife or hus- 
band 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 for 5 calendar months of the year.) 

(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 resident of Canada, Mex- 
ico, the Republic of Panama, or the Canal 
Zone. (This does not apply to an alien 
child legally adopted by and living with a 
United States citizen abroad.) 

(e) EITHER ( 1 ) for the entire year 1959 
had your home as his principal place of abode 
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 follow- 
ing ways: 

Child* Stepbrother Son-in-law 

Stepchild Stepsister Daughter-in-law 

Mother Stepmother The following if 

Father Stepfather related by blood : 
Grandparent Mother-in-law Uncle 

Brother Father-in-law Aunt 

Sister Brother-in-law Nephew 

Grandchild Sister-in-law Niece 

•Includes a child who is a member of 

your household if placed with you by an 

authorized placement agency for legal 
adoption. 

Definition of Support. — Support in- 
cludes the cost of food, shelter, clothing, 
medical and dental care, education, and 



the like. If the item of support fur- 
nished is in the form of property or 
lodging, it will be necessary to measure 
the amount of such item of support in 
terms of its fair market value. In de- 
termining the total support include 
amounts contributed by the dependent 
or others for his support and also 
amounts ordinarily excludable from 
gross income. Disregard scholarships. 
Definition of Student. — The law de- 
fines a student as an individual who, 
during each of 5 calendar months dur- 
ing the year, is (a) a full-time student 
at an educational institution or (6) pur- 
suing a full-time course of institutional 
on-farm training under the supervision 
of an accredited agent of an educa- 
tional institution or of a State, or a 
political subdivision of a State. 

Birth or Death of a Dependent. — You can 

claim a full $600 exemption for a de- 
pendent who was bom or died during 
the year if the tests for claiming an 
exemption for such dependent are met 
for the part of the year during which he 
was alive. 

Exemptions for Individuals Supported by 
More than One Taxpayer. — If several per- 
sons 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 support of the indi- 
vidual; and 

(b) Each of them, had he contrib- 
uted over half of the support, would 
have been entitled to claim the indi- 
vidual as a dependent; and 

(c) The person claiming the exemp- 
tion for the individual contributed over 
10 percent of the support; and 

(d) Each other person in the group 
who contributed over 10 percent of the 
individual's support makes a declara- 
tion which must be filed with your re- 
turn that he will not claim the individ- 
ual as a dependent for the year. Form 
2120, Multiple Support Declaration, is 
available at any Internal Revenue Serv- 
ice office. 

SCHEDULE B.— For Itemizing Deductions 
— If you do not use Tax Table or take the 
Standard Deduction. 

CONTRIBUTIONS 

If you itemize deductions, you can 
deduct gifts to religious, charitable, 
educational, scientific, or literary or- 
ganizations and organizations for the 
prevention of cruelty to children and 
animals, unless the organization is op- 
erated 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. 

The law does not allow deductions 
for gifts to individuals, or to other types 
of organizations, however worthy. 

In general, the deduction for contri- 
butions may not exceed 20 percent of 
line 6, page 1. However, you may in- 
crease this limitation to 30 percent if the 
extra 10 percent consists of contribu- 
tions made to churches' a convention or 
association of churches, tax-exempt edu- 
cational institutions, tax-exempt hos- 
pitals, or certain medical research 
organizations. 

INTEREST 

If you itemize deductions, you can 
deduct interest you paid on your per- 
sonal debts, such as bank loans or home 
mortgages. Interest paid on behalf of 
another person is not deductible unless 
you were legally liable to pay it. In fig- 
uring the interest paid on a mortgage 
on your home, 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 allows a deduction for inter- 
est paid for purchasing personal prop- 
erty (such as automobiles, radios, etc.) 
on the installment plan even where 
the interest charges are not separately 
stated from other carrying charges. If 
it is not stated separately, this deduction 
is equal to 6 percent of the average un- 
paid monthly balance under the con- 
tract. Compute the average unpaid 
monthly balance by adding up the un- 
paid balance at the beginning of each 
month during the year and dividing by 
12. The unpaid balance at the begin- 
ning of each month is determined by 
taking into account the amounts re- 
quired to be paid under the contract 
whether or not such amounts are ac- 
tually paid. The interest deduction 
may not exceed the portion of the total 
carrying charges attributable to the 
taxable year. 
TAXES 

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 im- 
posed on the retailer (or wholesaler in 



059—10— 75396- 1 



FACSIMILES OF TAX RETURNS, 1959 
INSTRUCTIONS FOR PAGE 2 OF FORM 1040 W— Continued 



129 



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, 
including 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 de- 
ducted. 

MEDICAL AND DENTAL EXPENSES 

If you itemize deductions, you can de- 
duct, within the limits described below, 
the amount you paid during the year 
(not compensated by hospital, health or 
accident insurance) for medical or den- 
tal expenses for yourself, your wife, or 
any dependent who received over half 
of his support from you whether or not 
the dependent had gross income of $600 
or more. List name and amount paid 
to each person. 

You can deduct amounts paid for the 
prevention, cure, correction, or treat- 
ment 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 transpor- 
tation primarily for and essential to 
medical care, but you cannot deduct 
any other travel expense even if it bene- 
fits your health. Meals and lodging 
while you are away from home receiv- 
ing medical treatment may not be 
treated as medical expenses unless they 
are part of a hospital bill or are included 
in the cost of care in a similar institution. 

Limitations. — The deduction may not 
exceed $2,500 multiplied by the num- 
ber of exemptions other than the ex- 
emptions 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 the head of household 
or a widow or widower entitled to the 
special tax rates. 

Special Rules for Persons 65 or Over. — 

If either you or your wife were 65 or 
over during the year, you may disregard 
the 3 percent limitation shown on line 6 
of the medical schedule on page 2 of 
Form 1040W for you or your wife's 
medical expenses but not for any de- 
pendent. However, the other limita- 



tions are applicable. If either you or 
your wife were 65 or over and in addi- 
tion were disabled you may also qualify 
for an additional deduction. Consult 
the nearest Internal Revenue Service 
office for further information. 
OTHER DEDUCTIONS 

Expenses for ttie Care of Children and Cer- 
tain Other Dependents. — 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 di- 
vorced 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 taxpayer to 
be gainfully employed or actively to 
seek gainful employment. For this pur- 
pose, the term "dependent" does not 
include the husband (wife) of the tax- 
payer and is limited to the following 
persons for whom the taxpayer is en- 
tided to a deduction for an exemption : 

(a) under 12 years of age; or 

(b) physically or mentally incapable 
of caring for themselves. 

Do not deduct any child -care pay- 
ments to a person for whom you claim 
an exemption. 

In the case of a woman who is mar- 
ried, the deduction is allowed only (a) if 
she files a joint return with her hus- 
band; and (b) the deduction is reduced 
by the amount (if any) by which their 
combined incomes as shown on line 6, 
page 1, of their returns exceeds $4,500. 
If the husband is incapable of self- 
support because he is mentally or physi- 
cally defective, these two limitations do 
not apply. 

If the person who receives the pay- 
ment performs duties not related to 
dependent care, only that part of the 
payment which is for the dependent's 
care may be deducted. 

If you claim this deduction, attach a 
detailed statement showing the amount 
expended and the person or persons to 
whom it was paid. If you wish, you 
may obtain Form 2441 from any Inter- 
nal Revenue Service office for this 
purpose. 

Casualty Losses and Thefts. — If you item- 
ize deductions, you can deduct your net 
loss resulting from the destruction of 
your property in a fire, storm, automo- 
bile accident, shipwreck, or other losses 
caused by natural forces. Damage to 
your car by collision or accident can be 
deducted if due merely to faulty driving 
but cannot be deducted if due to your 
willful act or negligence. You can also 
deduct in the year of discoveiy losses 
due to theft, but not losses due to mis- 
laying 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 compensa- 
tion received. Explain in an attached 
statement. 

Expenses for Education. — Expenses for 

education may be deducted if the edu- 
cation was undertaken primarily for the 
purpose of: 

(a) Maintaining or improving skills 
required in your employment or other 
trade or business, or 

(b) Meeting the express require- 
ments of your employer, or the require- 
ments of applicable law or regulations, 
imposed as a condition to the retention 
of your salary, status, or employment. 

Expenses incurred for the purpose of 
obtaining a new position, a substantial 
advancement in position, or for per- 
sonal purposes are not deductible. The 
expenses incurred in preparing for a 
trade or business or a specialty are per- 
sonal expenses and are not deductible. 

The rules for reporting deductible 
education expenses are the same as 
those shown on page 3 for the reporting 
of "Employee Business Expenses." If 
you are required therein to attach a 
statement to your return explaining the 
nature of the expenses, also include a 
description of the relationship of the 
education to your employment or trade 
or business. If the educafion was re- 
quired by your employer, a statement to 
that eflfect from him would be helpful. 

Miscellaneous. — If you itemize deduc- 
tions, you can deduct several other types 
of expenses under "Other Deductions." 

If you are divorced or legally sepa- 
rated and are making periodic payments 
of alimony or separate maintenance 
under a court decree, you can deduct 
the amounts specified in the decree or 
agreement. Periodic payments made 
under either (a) a written separation 
agreement entered into after August 
16, 1954, or (b) a decree for support 
entered after March 1, 1954, are also 
deductible. Such payments must be 
included in the wife's income. You 
cannot deduct lump-sum settlements, or 
specific maintenance payments for sup- 
port of minor children. 

You may deduct gambling losses to 
the extent of gambling winnings only if 
you itemize deductions. 

If you are a tenant-stockholder in a 
cooperative housing corporation, you 
can deduct your share of its payments 
for interest and real-estate taxes. 



069—10—75398-1 



130 



FACSIMILES OF TAX RETURNS. 1959 



I 



TAX COMPUTATBON.-Pagc 1, Form 
1040 W 

If you do not use the Tax Table on page 8, then figure 
your tax on amount on Hne 10, page 1 of your return, by using 
appropriate tax rate schedule on this page. 

Schedule I applies to ( 1 ) single taxpayers who do not 
qualify for the special rates for "Head of Household" or for 
"Widow or Widower," and (2) married taxpayers filing sep- 
arate returns. 

Schedule H applies to married taxpayers filing joint 
returns, and to widows or widowers who qualify for the 
special rates. It provides the split-income benefits. 

Schedule III applies to unmarried (or legally separated) 
taxpayers who qualify as "Head of Household." 

OTHER CREDITS 

If you claim credit for foreign income taxes, partially tax 
exempt interest, or tax paid at source on tax-free covenant 
bond interest, consult the nearest Internal Revenue Service 
office on how to report them. 



Schedule I. (A) SINGLE TAXPAYERS who do not qualify for rates in 
Schedules II and III, and (B) married persons Tiling separate returns 

// the amount on 

line 10, page 1, is: Enter on line 11, page 1: 

Not over $2,000 20% of the amount on line 10. 

Oier — But not over — ->f excess over — 

$2,000 —$4,000 $400, plus 22% —$2,000 

$4,000 — $6,000 $840, plus 26% — $4,000 

$6,000 — $8,000 $1,360, plus 30% — $6,000 

$8,000 — $10,000 $1,960, plus 34% — $8,000 

$10,000 —$12,000 $2,640, plus 38% —$10,000 

$12,000 — $14,000 $3,400, plus 43% — $12,000 

$14,000 —$16,000 $4,260, plus 47% —$14,000 

$16,000 — $18,000 $5,200, plus 50% — $16,000 

$18,000 —$20,000 $6,200, plus 53% —$18,000 

$20,000 — $22,000 $7,260, plus 56% — $20,000 

$22,000 — $26,000 $8,380, plus 59% — $22,000 

$26,000 — $32,000 $10,740, plus 62% — $26,000 

$32,000 — $38,000 $14,460, plus 65% — $32,000 

$38,000 — $44,000 $18,360, plus 69% — $38,000 

$44,000 — $50,000 $22,500, plus 72% — $44,000 

$50,000 —$60,000 $26,820, plus 75% —$50,000 

$60,000 —$70,000 $34,320, plus 78% —$60,000 

$70,000 — $80,000 $42,120, plus 81% — $70,000 

$80,000 — $90,000 $50,220, plus 84% — $80,000 

$90,000 — $100,000 $58,620, plus 87% — $90,000 

$100,000 — $150,000 $67,320, plus 89% — $100,000 

$150,000 — $200,000 $1 1 1,820, plus 90% — $150,000 

$200,000 $156,820, plus 91% — $200,000 



Schedule II. (A) MARRIED TAXPAYERS filing joint returns, and (B) 
certain widows and widowers. (See page 4 of these instructions) 

// the amount on 

line 10, page 1, is: Enter on line 11, page 1: 

Not over $4,000 20% of the amount on line 10. 

Over — But not over — of excess over — 

$4,000 —$8,000 $800, plus 22% —$4,000 

$8,000 — $12,000 $1,680, plus 26% — $8,000 

$12,000 —$16,000 $2,720, plus 30% —$12,000 

$16,000 —$20,000 $3,920, plus 34% —$16,000 

$20,000 — $24,000 $5,280, plus 38% — $20,000 

$24,000 —$28,000 $6,800, plus 43% —$24,000 

$28,000 —$32,000 $8,520, plus 47% —$28,000 

$32,000 —$36,000 $10,400, plus 50% —$32,000 

$36,000 —$40,000 $12,400, plus 53% —$36,000 

$40,000 —$44,000 $14,520, plus 56% —$40,000 

$44,000 — $52,000 $16,760, plus 59% — $44,000 

$52,000 —$64,000 $21,480, plus 62% —$52,000 

$64,000 — $76,000 $28,920, plus 65% — $64,000 

$76,000 —$88,000 $36,720, plus 69% —$76,000 

$88,000 — $100,000' $45,000, plus 72% — $88,000 

$100,000 — $120,000 $53,640, plus 75% — $100,000 

$120,000 — $140,000 $68,640, plus 78% — $120,000 

$140,000 — $160,000 $84,240, plus 81% —$140,000 

$160,000 — $180,000 $100,440, plus 84%, — $160,000 

$180,000 — $200,000 $117,240, plus 87% — $180,000 

$200,000 — $300,000 $134,640, plus 89% — $200,000 

$300,000 — $400,000 $223,640, plus 90% — $300,000 

$400,000 $313,640, plus 91% — $400,000 



Schedule III. Unmarried (or legally separated) taxpayers who qualify 
as HEAD OF HOUSEHOLD. 

// the amount on 

line 10, page 1, is: Enter on line 11, page I: 

Not over $2,000 20% of the amount on line 10. 

Oier — But not over — oj excess over — • 

$2,000 — $4,000 $400, plus 21 % — $2,000 

$4,000 —$6,000 $820, plus 24% —$4,000 

$6,000 — $8,000 $1,300, plus 26% — $6,000 

$8,000 —$10,000 $1,820, plus 30% —$8,000 

$10,000 — $12,000 $2,420, plus 32% — $10,000 

$12,000 —$14,000 $3,060, plus 36% —$12,000 

$14,000 —$16,000 $3,780, plus 39% —$14,000 

$16,000 — $18,000 $4,560, plus 42% — $16,000 

$18,000 — $20,000 $5,400, plus 43% — $18,000 

$20,000 — $22,000 $6,260, plus 47% — $20,000 

$22,000 — $24,000 $7,200, plus 49% — $22,000 

$24,000 — $28,000 $8,180, plus 52% — $24,000 

$28,000 — $32,000.- $10,260, plus 54% — $28,000 

$32,000 — $38,000 $12,420, plus 58% — $32,000 

$38,000 —$44,000 $15,900, plus 62% —$38,000 

$44,000 —$50,000 $19,620, plus 66% —$44,000 

$50,000 — $60,000 $23,580, plus 68% — $50,000 

$60,000 — $70,000 $30,380, plus 71% — $60,000 

$70,000 — $80,000 $37,480, plus 74% — $70,000 

$80,000 — $90,000 $44,880, plus 76% — $80,000 

$90,000 —$100,000 $52,480, plus 80% —$90,000 

$100,000 — $150,000 $60,480, plus 83% — $100,000 

$150,000 — $200,000 $101,980, plus 87% — $150,000 

$200,000 — $300,000 $145,480, plus 90% — $200,000 

$300,000 $235,480, plus 91% — $300,000 



c59 — 16—76396-1 



FACSIMILES OF TAX RETURNS, 1959 
TAX TABLE FOR CALENDAR YEAR 1959— FOR PERSONS WITH INCOMES under $5,000 



131 



Read down the income columns below until you find tlie line covering the Income you entered on line 6, page 1, Form 1040 W. Then read across to the appropriate column 
headed by the number corresponding to the number of exemptions claimed on line 3, Schedule A, page 2. Enter the tax you find there en line 11, page 1. 



If total income on 
line 6, page 1, 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 3, Sch A, p. 2, is- 



If total income on 
line 6, page 1, is — 



If 4 Of 
more 
theie 
is no 
tax 



Your tax is— 



$0 

4 

8 

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 



$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 

























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 
i, 250 
4, 300 



























































2 4, 350 

7 4, 400 

11 4,450 

16 4, 500 

20 11; 4,550 
25 $m 4,600 
29 mi 4,650 
34 11 4,700 
38 ii 4,750 
43 is 4,800 
47 -' 4,850 
52 4,900 

56 te:.::i 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 3, Schedule A, page 2. Is — 



1 

And you an 



Single 
or a 
married 
person 
filing 
sepa- 
rately 



An un- 
married 
head of 
a house- 
bold 



And you are — 



Single 
or a 
married 
person 
filing 
sepa- 
rately 



An un- 
married 
head of 
a house- 
hold 



(*) 
A 

married 
couple 
filing 
jointly 



And you are — 



Single 
or a 
married 
person 
filing 
sepa- 
rately 



. : (*) 

An un- ; A 
married I married 
head of ; couple 
a house-; filing 
hold ; jointly 



Your tax i 



$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 



II 8 or 
more 
there 
is no 
tax 



$181 i 


$181 ! 


$181 


$61 ' 


$61 i 


$61 


$0 


$0 


$0 


185 ; 


185 i 


185 


65 


65 ' 


65 











190 i 


190 ' 


190 


70 


70 


70 











194 


194 ■ 


194 


74 


74 


74 











199 


199 


199 


79 


79 


79 











203 


203 


203 


83 


83 


83 











208 


208 


208 


88 


88 


88 











212 


212 


212 


92 


92 


92 











217 


217 


217 


97 


97 


97 











221 


221 


221 


101 


101 


101 











226 


226 


226 


106 


106 


106 











230 


230 


230 


110 


110 


110 











235 


235 


235 


115 


115 


115 











239 


239 


239 


119 


119 


119 











244 


244 


244 


124 


124 


124 


4 








248 


248 


248 


128 


128 


128 


8 








253 


253 


253 


133 


133 


133 


13 








257 


257 


257 


137 


137 


137 


17 








262 


262 


262 


142 


142 


142 


22 








266 


266 


266 


146 


146 


146 


26 








271 


271 


271 


151 


151 


151 


31 








275 


275 


275 


155 


155 


155 


35 








280 


280 


280 


160 


160 


160 


40 








284 


284 


284 


164 


164 


164 


44 








289 


289 


289 


169 


169 


169 


49 








293 


293 


293 


173 


173 


173 


53 








298 


298 


298 


178 


178 


178 


58 








305 


305 


305 


185 


185 


185 


65 








314 


314 


314 


194 


194 


194 


74 








323 


323 


323 


203 


203 


203 


83 








332 


332 


332 


212 


212 


212 


92 








341 


341 


341 


221 


221 


221 


101 








350 


350 


350 


230 


230 


230 


110 








359 


359 


359 


239 


239 


239 


119 








368 


368 


368 


248 


248 


248 


128 


8 





377 


377 


377 


257 


257 


257 


137 


17 





386 


386 


386 


266 


266 


266 


146 


26 





395 


395 


395 


275 


275 


275 


155 


35 





404 


404 


404 


284 


284 


284 


164 


44 





414 


413 


413 


293 


293 


293 


173 


53 





424 


423 


422 


302 


302 


302 


182 


62 





434 


432 


431 


311 


311 


311 


191 


71 





443 


441 


440 


320 


320 


320 


200 


80 





453 


451 


449 


329 


329 


329 


209 


89 





463 


460 


458 


338 


338 


338 


218 


98 





473 


470 


467 


347 


347 


347 


227 


107 





483 


479 


476 


356 


356 


356 


236 


116 





493 


489 


485 


365 


365 


365 


245 


125 


5 


503 


498 


494 


374 


374 


374 


254 


134 


14 


513 


508 


503 


383 


383 


383 


263 


143 


23 


523 


517 


512 


392 


392 


392 


272 


152 


32 


533 


527 


521 


401 


401 


401 


281 


161 


41 


542 


536 


530 


410 


410 


410 


290 


170 


50 


552 


545 


539 


420 


419 


419 


299 


179 


59 


562 


555 


548 


430 


429 


428 


308 


188 


68 


572 


564 


557 


440 


438 


437 


317 


197 


77 


582 


574 


566 


450 


448 


446 


326 


206 


86 


592 


583 


575 


460 


457 


455 


335 


215 


95 


602 


593 


584 


470 


467 


464 


344 


224 


104 


612 


602 


593 


480 


476 


473 


353 


233 


113 


622 


612 


602 


490 


486 


482 


362 


242 


122 


632 


621 


611 


500 


495 


491 


371 


251 


131 


641 


630 


620 


509 


504 


500 


380 


260 


140 


651 


640 


629 


519 


514 


509 


389 


269 


149 


661 


; 649 


638 


529 


523 


518 


398 


278 


158 


671 


1 659 


647 


539 


533 


527 


407 


287 


167 


681 


i 668 


656 


549 


542 


536 


416 


296 


176 



6 ( ^)This column may also be used by a widow or widower with dependent child whomeetscertalnqualifications which are explained on page 4 or these instructions. 

^ U.S. GOVERNMENT PRINTING OFFICE c59 — 16 — 75396-1 



132 



FORM 



1040 



^ U. S. Treasury Department 
Lu Internal Revenue Service 



FACSIMILES OF TAX RETURNS, 1959 

U. S. INDIVIDUAL INCOME TAX RETURN-1959 



or Other Taxable Year Beginning , 1959. Ending . 

(PLEASE TYPE OR PRINT) 



I 



C3£ 
Ul 
O 
Of 

o 



Z 

o 

5. 



Name 



Home 
address . 



(City, town, or post office) 



(If this is a joint return of husband and wife, use first names and middle initials of both) 
(Number and street or rural route) 
(Postal zone number) 



(State) 



c^Your Social Security Number 



U 

LU 

I 



Occupation 



Wife's Social Security Number 



Occupation 



"1 . Check blocks which apply. f(a) Regular $600 exemption D Yourself Q Wife] Enter 

i"ncome'°s tdud'ed ' in th°! ^Z \ (^^ Additional $600 exemption if 65 or over ai end of taxable year . D Yourself D Wife [e«mpUo« 



iiiLuiiic 13 IIII.IUUCU III 11113 ic- Checked 
turn, or if she had no income. Uc) Additional $600 exemption if blind at end of taxable year D Yourself D WifeJ >. 

2. List first names of your children who Enter number 
qualify as depencients; give ol children 
address if different from yours. - listed ^ 

3. Enter number of exemptions claimed for other persons listed at top of page 2 

4. Enter the total number of exemptions claimed on lines 1 , 2, and 3 . . 



5. Enter all wages, salaries, bonuses, commissions, tips, and other compensation before payroll deductions (including any 
excess of expense account or similar allowance paid by your employer over your ordinary and necessary business expenses. See instructions, pp. 5-6.) 



Employer's Name 



Where Employed (City and State) 



• 

LU 
OS 
lU 

I 

to 

a 
O 

u. 

o 

CD- 

8 

I 

u 

< 



Enter totals here - 



6. Less: Excludable "Sick Pay" in line 5 (See instructions, page 7. Attach required statement) . . . 

7. Balance (line 5 less line 6) 

8. Profit (or loss) from business from separate Schedule C 4 

9. Profit (or loss) from farming from separate Schedule F 4 

1 0. Other income (or lossifrom page 3 (Dividends, Interest, Rents, Pensions, etc.) . 

1 1 . Adjusted Gross Income (sum of lines 7, 8, 9, and 10) « 

• Check if unmarried "Head of Household" D, Of "Surviving Widow or Widower" with dependent child D- (Sec instructions pp. 7-8) 

1 2. TAX on income on line 11. (If line 1 1 is under $5,000, and you do not itemize deductions, use Tax 
Table on page 1 6 of instructions to find yourtax and check here D- If line 1 1 is $5,000 or more, or 



(a) Wages, etc 



$ 



(b) Income Tax Withheld 



$. 



$- 



If the social security tax 
(PICA) withheld from 
wages exceeded $120 
because you or your wife 
had more than one em- 
ployer, see instructions, 
page 5. 



If Income 
was all 
from wageSr 
omit lines 13 
through 16 



if you itemize deductions, compute your tax on page 2 and enter here the amount 
'13. (a) Dividends received credit from line 5 of Schedule J. 
(b) Retirement income credit from line 1 2 of Schedule K 

1 4. Balance (line 1 2 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 



rom line 9, page 2). 
$ — 



$- 



1 7. (a) Tax withheld (line 5 above). Attach Forms W-2, Copy B 

(b) Payments and credits on 1959 Declaration of Estimated Tax (instrSns:) 

District Director's office where paid 

18. If your tax (line 12 or 16) is larger than your payments (line 17), enter the balance due here 

Pay In full with this return to "Internal Revenue Service." If less than $1.00, file return without payment. 

19. If your payments (line 17) are larger than yourtax (line 1 2 or 1 6), enter the overpayment here 

If less than $1.00, the overpayment will lie refunded only upon application. 

20. Amount of line 19 to be: (a) Credited on 1 960 estimated tax $ ; (b) Refunded $ 



Did you receive an expense allowance or reimbursement, or charge expenses to your employer?. Q Yes D No /see page 6, \ 
If "Yes," did you submit an itemized accounting of expenses to your employer? D Yes D No \ instructions. / 



County In which you live. 



U your wife Ihusband) filing a separate return for 19597 
□ Yes n No. If "yes," enter her (his) name and do 
not claim the exemption on this return. 



If you owe any Federal tax for years before 
1959, enter here the Internol Revenue District 
where the account is outstanding. 



$- 



I declare under the penalties of perjury that this return (including any accompanying schedules end statements) has been examined by me and to the best of my knowl- 
edge and belief is a true, correct, and complete return. If the return is prepared by a person other than the taxpayer, hit declaration it based on all the information 
relating to the matters required to be reported In the return of which he has any knowledge. 
Sign 
here—. 



(Taxpayer's signature and date) 



(If this It o joint return, BOTH HUSBAND AND WIFE MUST SIGN) 



(Wife't signature and date) 



(Signature of preparer other than taxpayer) 



(Addraitl 



(Date) 

070—18—76313-1 



FACSIMILES OF TAX RETURNS, 1959 
Form 1040-1959 EXEMPTIONS FOR PERSONS OTHER THAN YOUR WiFE AND CHILDREN 



133 

Pages 



Name 


RelationsMp 


Months lived in your 

home. If born or died 

during year also write 

"B" ot 'D" 


Did dependent have 
gross income of 
J600 or more? 


Amount YOU fur- 
nished for dependent's 
support. If 100% 
write "AH" 


Amount furnished by 

OTHERS mcluding 

dependent 










$_ 


$ 





































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 the declarations described on page 5 of instructions. 

ITEMIZED DEDUCTIONS— IF YOU DO NOT USE TAX TABLE OR STANDARD DEDUCTION 

If Huskand and Wife CNot Legally Separated) File Separate Returns and One itemizes Deductions, tite Other IHust Also Eternize 

State to whom paid. If necessary write more than one item on a line or attach a Jditional sheets. 
Please put your name and address on any attachments. 



Contributions 



Interest 



Taxes 



IVIedical and 
dental expense 

(If 65 or over, 
see Instructions, 
P«ge 10) 



Otlier 
Deductions 

(See pige 10 of 
InstructiORS and 
attach Informa- 
tl>H required) 



Totol poid but not to exceed 20% of line 11, page 1, except as described on page 8 of instructions. . 



Total interest 



Total taxes 



Sabmlt itemized list Do not enter any expense compgnsated by insurance or ottierwise 

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 1 1 , page 1 

5. Allowoble amount (excess of line 3 over line 4). (See instructioris, page 1 0, for limitotions.) . 



Total 



TOTAL DEDUCTIONS (Enter here ond 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 deduction* are itemized above, enter total of such deductions. If cJeductions are not itemized and line 1, 
mk^Ye, h S5,000 or more, enter the smallc*^ of 10 percent of line 1 or $1 ,000 ($500 if a married person 
filing a separate refum) 

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 1 5 of instructions. Do not use 
Tax Table on poge 16 



7. If ycKj had capital gains and the alternative tax 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) Tax paid at source on tax-free covenant bond interest and aedit for partially tax-exempt interest . . 



$- 



(c) Total Enter 



9. Enter here and on line 12, page 1, the amount shown on line 6 or 7 less amount claimed on line 8(c). 



oTO— 18— THlJ-l 



134 



FACSIMILES OF TAX RETURNS, 1959 



Form 1040—1959 Page 3 

IF INCOME WAS ALL FROM SALAR8ES AND WAGES. TEAR OFF THIS PAGE AND PILE ONLY PAGES 1 AND 2 

Schedule A. — INCOME FROM DIVIDENDS (Inconw frem Savings (itildiiij:) and Uai Atswiatwm tai Zrtiil Uniotis sbwld be entered as interest in Schedule B) 



1. Name of qualifying corporation declaring dividend (See instructions, pose 11): 

(Indicate by (H), (W), 0} whettier stock is held by husbind, wila, or joiatly) 



2. Total 

3. Exclusion of $50 (If both husband and wife received dividends, eacfi is entitled to exclude 
not more than $50 of his (her) own dividends) 

4. Excess, if any, of line 2 over line 3. Enter here and on line 1, Schedule J 

5. Name of nonqualifying corporation dcKilaring dividend: 



Am»ant 



$- 



$- 



6. Enter total of lines 4 and 5 . 



Schedule B.— INCOME FROM INTEREST (TTus includes interest credited to your sccount) 



Name of paye/ 



Amount 



Name of payer 



Amount 



$ - 



Enter total here-> 



Schedule D Summary.— GAINS AND LOSSES FROSV! 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 PENSIONS AND ANNUITIES (See instructions, page 12) 

Part I. — Gftneral Rui!e 



1 . Investment in contract 

2. Expected retum 

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 of line 4 over line 5). 



Part II. — t9horo your employer has centrtbuted all er part el the cest and yaur cantrlbutleti Mill bo recavere«l tax-free within three years. 

Ifyeur cost was fully recovered in prior years or if you diJ not contribute te the cost, entef the total amount received in line 5 omitting lines 1 through 4. 



1 . Cost of annuity (amounts you paid) . . 

2. Cost received tax-free in past years . . 

3. Remainder of cost (line 1 less line 2). . 



$ 



4. Amount received this year 1$ 



5. Taxable portion (excess, if any, of line 4 over line 3). ■ 



Schsdule G.— INCOME FROM RENTS AND ROYALTIES 



I. Kind and location of property 



1 . Totals $ 



2. Amount of rent 
or royalty 



$- 



3. Depreciation (explam 
inSch. I) or depletion 



4. Repairs ([attach 
itemized list) 



$ 



5. Other expenses 
(attach itemized list) 



$ 



2. Net income (or loss) from rents and royalties (column 2 less sum of columns 3, 4, and 5). 
Schedule H.— OTHER INCOME 



1. Partnerships (name and address) 

2. Estates or trusis (name and address) . 

3. Other sources (state nature)— 



Total income (or loss) horn above sources (Enter here and on line 10, page 1) $ 



$ 



870 — 16— TMia-l 



FACSIMILES OF TAX RETURNS, 1959 



135 



Form 104O— 1959 Page 4 

IF INCOME WAS ALL FRO^) SALARIES AND WAGES. TEAR OFF THIS PAGE AND FILE ONLY PAGES 1 AND 2 



Schedule 1.— EXPLANATION OF DEDUCTION FOR DEPRECIATIOM CLAIMED IN SCHEDULE G 


1. Kind of property (if buildings, state materjal of 

which constructed). Exclude land and other 

nondepreciable property 


2. Date acquired 


3. Cost or othei 
basis 


4. Depreciation aMowed 

(or allowable) in prior 

years 


5. Method ol 
computing 
depreciation 


6 Rate(%) 
01 lite 
(years) 


7. Depreciation 
lor this year 


































































































Schedule- J.— DIVIDENDS RECEIVED CREDIT (See instructions, page 14) 



1. Amount of dividends on line 4, Schedule A 

2. Tentative credit (4 percent of line 1 ) 

LIMITATION ON CREDIT 

3. Tax shown on line 12, page 1, plus amount, if any, shown on line 8(b), page 2. 

4. 4 percent of taxable income 



Taxable 
Income 
Means 



(a) If fax is computed on page 2, the amount shown on line 5, page 2. 

(b) K Tax Table Is used, the amount shown on line 1 1 , page 1 , less 1 percent thereof, and less the 
deduction for exemptions ($600 multiplied by the number of exemptions claimed on line 4, page 1). 

5. Dividends received credit. Enter here and on line 1 3(q), page 1 , the smallest of the amounts on line 2, 
3 or 4, above 



Schedule K.— RETIREMENT INCOME CREDIT (See instructions, page 14) 



This credit 1^* " V^ received pensions or annuities of Sl,200 or more from Social Security or Railroad Retirement; 

tinac nn* annib P* '^ ^°" ^^® under 65 years of age and had ^'earned income" of S2,100 or more; OR 
noes noi appiy I3, n y„^, ^^g 55 „, o,er and under 72. and had "earned income" of S2.400 or more. 



II separate return, use column B only. II 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 calehdar years before the taxable year 
1959? Widow or widowers see instructions, page 1 4 

If answer above is "Yes" in either column, fumish all Information below in that column. 

1 . Retirement income for taxable year: 

(a) For taxpayers under 65 years of age: 

Enter only income received from pensions and annuities under public retirement 
systems and included in line 1 1 , page 1 , of this return 

(b) For taxpayers 65 years of age or older: 

Enter total of pensions and annuities, interest, and dividends included in line 11, 
page 1, and gross rents included in column 2, Schedule G, pcge 3, of this return. . 

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) Eamed income received in taxable year; 

(This line does not apply to persons 72 years of age or over) 

(1) Taxpayers under 65 years of age, enter amount in excess of S900 

(2) Taxpayers 65 or over and under 72, enter amount in excess of $1,200 

4. Total of lines 3(a) and 3(b) 

5. Balance (line 2 minus line 4) 

6. Line 5 or line 1 , whichever is smaller. ;;;;:; 



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 return (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. Retirement income credit. Enter here and on line 1 3(b), page 1 , the amount on line 8 or line 1 1 , whichevei 
is smeller 



U. S. GOVERNMENT PRINTING OFFICE 070 16 — 76313-1 



136 



FACSIMILES OF TAX RETURNS, 1959 



Helpful Information on 



HOW TO PREPARE YOUR 



Income Tax Return 
on Form 1040 



for 1959 







"'^^i^W^t^ 




You can save money for yourself and 
your Government, if you — 

File your return early — Make sure the figures are right 

The final date for filing your return is April 15, but tax- 
payers who wait until the last minute often make costly 
mistakes. 

You should be able to prepare your return with the assist- 
ance of the information contained in this pamphlet. The 
instructions are arranged in the same order as the lines 
and pages of Form 1040. If you need help from the Internal 
Revenue Service, you can ask questions by phone of our 
nearest ofifice or come in for other assistance. 

Commissioner of Internal Revenue 



Instructions 1040 (1959) 



FACSIMILES OF TAX RETURNS, 1959 



137 



Page 
Accounting methods and records . 7 

Annuities 12 

Business or professional income 

(Schedule C) 7 

Casualty losses and thefts 10 

Child care (Form 2441 ) 10 

Computation of tax 3, 15 

Contributions 8 

Credits against tax 5, 8, 15 

Declaration of estimated tax. ... 14 

Dependents 4 

Depreciation 13 

Dividends 11 

Dividends received credit 14 

Education expenses 10 

Employee business expenses 6 

Estates and trusts 13 



WHO MUST FILE A TAX RETURN 

Every citizen or resident of the United 
States — whether an aduh or minor — 
who had $600 or more gross income in 
1959 must file; if 65 or over, $1,200 or 
more. To determine whether you must 
file, include earned income from sources 
without the United States, even though 
not taxable (see page 5) . A person with 
income of less than these amounts should 
file a return to get a refund if tax was 
withheld. A married person with income 
less than her (his) own personal exemp- 
tion (s) should file a joint return with 
husband or wife to get the rmaller tax or 
larger refund for the couple. For self- 
employment tax fil' - ."^uirements, see 
page 8 of thes'' . _.. -cti^ns. 

MEMBER. OF ARMED FORCES 

Members of Armed Forces should give 
name, service serial number, and per- 
manent home address. 

WHEN AND WHERE TO FILE 

Please file as early as possible. You 
must file not later than April 15. Mail 
your return to the "District Director of 
Internal Revenue" for the district in 
which you live. U. S. citizens abroad 
who have no legal residence or place of 
business in the United States should file 
with Director, International Operations 
Division, Internal Revenue Service, 



CONTENTS 

Page 

Exemptions 4 

Farm income (Schedule F) . . . . 7 

Head of household 7 

Interest 9, 1 1 

Joint return 4 

Married persons 4 

Medical and dental expenses. ... 9 

Miscellaneous expenses 10 

Net operating loss 7 

Other income 13 

Outside salesmen 6 

Partnerships 13 

Payment of tax 2,8 

Pensions 12 

Refunds 8 

Regulated investment companies 

(Form 2439) 6 

GENERAL INSTRUCTIONS 

Washington 25, D. C. A list of the Dis- 
trict Directors' offices is set out below. 

WHERE TO GET FORMS 

As far as practical, the forms are 
mailed directly to taxpayers. Additional 
forms may be obtained from any Inter- 
nal Revenue Service office, and also at 
most banks and post offices. 

HOW TO PAY 

The balance of tax shown to be due 
on line 18, page 1, of your return on 
Form 1040 must be paid in full with 
your return if it amounts to $1.00 or 
more. Checks or money orders should 
be made payable to "Internal Revenue 
Service." 

SIGNATURE AND VERIFICATION 

You have not filed a valid return un- 
less you sign it. Husband and wife both 
must sign a joint return. 

Any person (s), firm, or corporation 
who prepares a taxpayer's return for 
compensation also must sign. If the re- 
turn is prepared by a firm or corpora- 
tion, the return should be signed in the 
name of the firm or cor{X>ration. This 
verification is not required if the return 
is prepared by a regular, full-time em- 
ployee of the taxpayer such as a clerk, 
secretary, bookkeeper, etc. 

LOCATIONS OF DISTRICT DIRECTORS' 



Following is a list of the District Directors' offices. 
If there is more than one District Director's office in 
your Stole ancj you are not sure which one to use, 
consult your local post office. 

ALABAMA — Birmingham 3, Ala, 

ALASKA — Tocoma 2, Wash. 

ARIZONA— Phoenix, Ariz. 

ARKANSAS— Little Rock, Ark. 

CALIFORNIA— Los Angeles 12, Colif.; San Francisco 2, 

Calif. 
COLORADO — Denver 2, Colo. 
CONNECTICUT— Hartford, Conn. 
DELAWARE — Wilmington 99, Del. 
DISTRICT OF COLUMBIA— Baltimore 2, Md. 
FLORIDA — Jacksonville, Flo. 
GEORGIA — Atlanta 3, Ga. 
HAWAII — Honolulu 13, Hawaii 
IDAHO— Boise, Idaho. 

ILLINOIS— Chicago 2, III.; Springfield, III. 
INDIANA— Indianapolis, Ind. 
IOWA — Des Moines 8, Iowa. 
KANSAS — Wichita 2, Kans. 
KENTUCKY— Louisville 2, Ky. 



LOUISIANA — New Orleans, la. 

MAINE — Augusta, Maine, 

MARYLAND — Baltimore 2, Md. 

MASSACHUSETTS — Boston 15, Moss. 

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, Ncv. 

NEW HAMPSHIRE— Portsmouth, N. H. 

NEW JERSEY — Induslriol Office Bldg., Newark 2, N. J.; 

808 Morkel Street, Camden, N. J. 
NEW MEXICO— Albuquerque, N. Mex. 
NEW YORK— Brooklyn 1, N. Y.; 245 West Houston 

Street, New York 14, N. Y.; 484 Lexington Avenue, 

New York 17, N. Y.; Albany 10, N. Y.; Syracuse 1, 

N. Y.; Buffalo 2, N Y. 
NORTH CAROLINA— Greensboro, N. C. 
NORTH DAKOTA — Forgo, N. Dak. 
OHIO — Cleveland 15. Ohio; Columbut 15, Ohio; Toledo 

1, Ohio; Cincinnati 2, Ohio. 
OKLAHOMA— Oklahoma City, Okia, 
OREGON — Portland 12, Oreg. 



Page 

Reimbursef* expenses 6 

Rents and royalties 12 

Retirement income credit 14 

Sale or exchange of property 

(Schedule D) 11 

Sale of personal residence 12 

Self-employment tax (Sch. SE) . 8 

Sick pay exclusion (Form 2440) . 7 
Social security (F. I. C. A.) tax 

credit 5 

Tax deductions 9 

Tax rate schedules 15 

Tax Table 16 

Travel expenses 6 

Wages and salaries 5 

When and where to file returns. . 2 

Widows and widowers 8 



YOUR RIGHTS OF APPEAL 

If you believe there is an error in any 
bill, statement, or refund in connection 
with your tax, you are entitled to have 
the matter reconsidered by the office of 
the District Director. You will be given 
an opportunity to discuss any change in 
your tax which is proposed, and you will 
be advised of further appeal rights if 
you cannot reach an agreement. Upon 
request by the District Director you 
ni:st be able to support all deductions 
, imed by you. 

OTHER PUBLICATIONS 

Copies of the following Internal Rev- 
enue Service publications may be ob- 
tained from your District Director : 
*Your Federal Income Tax 

(I. R. S. Pub. No. 17) . . . Price 40^ 
*Tax Guide for Small Business 

(I. R. S. Pub. No. 334) . . Price 40(# 
Employer's Tax Guide, Circular E 

(I. R. S. Pub. No. 15) Free 

Farmers' Tax C-- ie 

(I. R.S. Pub.N^. -iaS) , . . Free 
Tax Guide for U. S. 
Citizens Abroad 

(I. R. S. Pub. No. 54) Free 

*AIso available from the Superintend- 
ent of Documents, Government Print- 
ing Office, Washington 25, D. C. 

OFFICES 

PANAMA CANAL ZONE — Director, International Oper- 
otions Division, Internal Revenue Service, Washing- 
ton 25, D. C. 

PENNSYLVANIA — Philadelphia 7, Pa.; Scronton 14, Po.; 
Post Office and Courthouse Building, Pittsburgh 30, Pa. 

PUERTO RICO — 1105 Fernandez Juncos Avenue, Stop 
17, Saitlu'ce. P. R. 

RHODE ISLAND — Providence 7, R. I. 

SOUTH CAROLINA— Columbia, 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 — i»ichmond, Vo. 

VIRGIN ISLANDS — Chorlolle Amalie, St. Thomas, V. I. 

'/WASHINGTON — Tocoma 2, Wash. 

WEST VIRGINIA— Parkersburg, W. Va. 

WISCONSIN—Milwoukee 2, Wis. 

WYOMING — Cheyenne, Wyo. 

FOREIGN ADDRESSES — Toxpayers with legal residence 
in foreign Countries — Director, International Opera- 
tions Division, Internal Revenue Service, Washington 
25, 0. C. 

059—16— 75312-1 



138 



FACSIMILES OF TAX RETURNS, 1959 



SELECTION OF YOUR INDIVIDUAL INCOME TAX FORM 

In order to make your reporting problem as simple as possible the Internal Revenue Service has developed three 
individual income tax forms. Since most taxpayers' income consists of salary or wages, dividends, and interest, two of 
the forms have been designed to cover only the items of income and deductions which apply to this group of taxpayers. 
These three forms are as follows: 

Form 1040A 

This is the easiest form if you are eligible to use it. One of the special features is that if your income is less than 
$5,000, you can choose to have the Internal Revenue Service figure your tax for you. You may use this form if: 

1. Your gross income was less than $10,000, AND 

2. It consisted of wages reported on withholding statements (Forms W-2) and not more than $200 total of other wages, interest, and 

dividends, AND 

3. You wish to take the standard deduction (about 10% of your income) instead of itemizing deductions. 

Form 1040W 

This is a new streamlined ver:,ion of the regular Form 1040. It will be miost helpful for wage and salary earners 
who can't use Form 1040A because they wish to itemize deductions, claim the "sick-pay" exclusion or estimated tax 
payments, or have $10,000 or over of income, etc. You can use this form if: 

1. Your income consists of salary and wages regardless of amount, AND 

2. Not more than $200 of dividends and interest, AND 

3. No other items of income. 

Form 1040 

This is the standard form which anyone can use. Instructions for this form follow. 

HOW TO FILL IN FORM 1040 

Filling in the form involves FOUR STEPS: 



STEP 1 

Claiming Your 

Exemptions 



List on page 1 exemptions for yourself (and for your wife, if you are filing a joint return or if she 
had no income ) and for your children. List exemptions for dependents other than your children in the 
schedule at the top of page 2. 

DETAILED INSTRUCTIONS, PAG 4 OF THIS PAMPHLET. 



STEP 2 

Reporting Your 

Income 



Enter income from salaries and wages on page 1 ; also, income (torn farming and other business 
income, the details 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 pages 6 and 7 of these instructions for infor- 
mation relating to the treatment of sick pay and special deductions for travel expenses, reimbursed 
expenses, etc. 

DETAILED INSTRUCTIONS, PAGES 5, 6, AND 7 OF THIS PAMPHLET. 



STEP 3 

Claiming Your 

Deductions 



The law allows you to reduce your income by certain contributions to charity, expenditures for 
interest, taxes, extraordinary medical and dental expenses, child care, certain losses, and miscellaneous 
items, provided you itemize them on your return. Since there are restrictions on these deductions, 
refer to pages 8, 9, 10, and 11 of this pamphlet for details. 

The law also provides a "standard deduction" for persons 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 standard 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 not 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. 

DETAILED INSTRUCTIONS, PAGES 8, 9, 10, AND 11 OF THIS PAMPHLET. 



STEP 4 

Figuring Your 

Tax 



If you do not itemize deductions and if yoar 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 
is $5,000 or more, you must use the tax computation schedule on page 2 of the form and the tax rate 
schedules on page 15 of this pamphlet. See page 7 if you are unmarried or legally separated, main- 
tain a home, and have a dependent living with you. Also see page 8 if you are a widow or widower 
and have a dependent child. 

DETAILED INSTRUCTIONS, PAGE 15 OF THIS PAMPHLET 



069—16—76312-1 



FACSIMILES OF TAX RETURNS, 1959 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040 



139 



MARRIED PERSONS— JOINT OR SEPARATE RETURNS 



Advantages of a Joint Return. — In most 

cases it is advantageous for married 
couples to file joint returns. The law 
provides "split income" benefits in fig- 
uring the tax on a joint return which 
often results in a lower tax than would 
result from separate returns. 

How To Prepare a Joint Return. — In a 

joint return you must include all income 
and deductions of both husband and 
wife. In the return heading, list both 
names including middle initials (for 
example: "John F. and Mary L. Doe"). 
Both must sign the return. 

A hu.sband 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. 

When a joint return is filed, the cou- 
ple assume full legal responsibility for 
the entire tax, and if one fails to pay, 
the other must pay it. 

How To Prepare a Separate Return.— In a 

separate return each must report his 
or her separate income and deductions 
and fill in a separate form. The "split 
income" provisions of the Federal tax 
law do not apply to separate returns of 
husband and wife. When filing sep- 
arate returns, the husband and wife 
should each claim the allowable deduc- 
tions paid with his or her own funds. 
(In community property States, deduc- 



tions resulting from payments made out 
of funds belonging jointly to husband 
and wife may be divided half and half.) 
If one itemizes and claims actual deduc- 
tions, then both must do so. 

CJianges in IVIarital Status. — If mar- 
ried at the end of your taxable year, 
you are considered married for the en- 
tire year. If divorced or legally sep- 
arated on or before the end 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 8. 



HOW TO CLAIM YOUR EXEMPTIONS 

You Are Allowed a Deduction of $600 for Each Exemption for Wliicli You Qualify as Explained Below 



LINE 1— EXEMPTIONS FOR YOU AND 

WIFE 

For You. — You, as the taxpayer, are al- 
ways 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 exemptions. If you were both 
blind and 65 or over, you get three 
exemptions. Be sure to check the 
appropriate blocks. 

For Your Wife. — An exemption is al- 
lowed for your wife (or husband) if 
you and she are filing a joint return. 
If y^u 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. 
You are not entitled to an exemption 
for your wife on your return if she files 
a separate return for any reason (for 
example, to obtain a refund of tax with- 
held where her income is less than 
$600). Otherwise, your wife's exemp- 
tions 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 your wife or hus- 
band died during 1959, 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 at- 
tached to the return. If partially blind, 
attach a statement from a qualified phy- 
sician 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°. 



LINE 2— EXEMPTIONS FOR YOUR 
CHILDREN 

You are entitled to one exemption for 
each child (including a stepchild, a 
legally adopted child, and a child who is 
a member of your household if placed 
with you by an authorized placement 
agency for legal adoption) , if during the 
taxable year, that child : 

1. Income. — Received less than $600 
gross income (if the child was under 
19 or was a student, this limitation does 
not apply), and 

2. Support. — Received more than half 
of his or her support from you (or from 
husband or wife if a joint return is filed ) , 
(see definition below of support), 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 Stat6s or a resi- 
dent of Canada, Mexico, the Republic 
of Panama or the Canal Zone; or was 
an alien child adopted by and living 
with a United .States citizen abroad. 

Definition of Support.- — Support in- 
cludes food, shelter, clothing, medical 
and dental care, education, and the like. 
Generally, the amount of an item of 
support will be the amount of expense 
incurred by the one furnishing such 
item. If the item of support furnished 
by an individual is in the form of prop- 
erty or lodging, it will be necessary to 
measure the amount of such item of 
support in terms of its fair market value. 
In computing the amount of sup- 
port include amounts contributed by 
the dependent for his own support and 



also amounts ordinarily excludable from 
gross income. 

In figuring whether you provide more 
than half of the support of a student, 
you may disregard amounts received by 
him as scholarships. 

Definition of Student. — The law de- 
fines a student as an individual who, 
during each of 5 calendar months dur- 
ing the year, is (a) a full-time student 
at an educational institution or {b) 
pursuing a full-time course of institu- 
tional on-farm training under the su- 
pervision of an accredited agent of an 
educational institution or of a State, or 
a political subdivision of a State. 

LINE 3— EXEMPTIONS FOR PERSONS 
OTHER THAN YOUR CHILDREN 

You are entitled to one exemption for 
each other dependent who meets all the 
following requirements for the year: 

1. Received less than $600 gross in- 
come, and 

2. Received more than half of his or 
her support from you (or from husband 
or wife if a joint return is filed), (see 
definition of support on this page) , 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 Pan- 
ama or the Canal Zone, and 

5. Either ( 1 ) for your entire taxable 
year had your home as his principal 
place of abode 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: 

c69 — 16—75312-1 



140 



FACSIMILES OF TAX RETURNS. 1959 



INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



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 following if 
related by blood: 

Uncle 

Aunt 

Nephew 

Niece 



The information concerning these de- 
pendents must be shown in the schedule 
at the top of page 2 of Form 1040. 

Birth or Death of Dependent. — You can 

claim a full $600 exemption for a de- 
pendent who was born or died during 
the year if the tests for claiming an 
exemption for such dependent are met 



for the part of the year during which he 
was alive. 

Exemptions for Individuals Supported by 
More Than One Taxpayer. — If several per- 
sons 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 support of the indi- 
vidual; and 

(b) Each of them, had he contrib- 
uted over half of the support, would 



have been entitled to claim the indi- 
vidual as a dependent; and 

(c) The person claiming the exemp- 
tion for the individual contributed over 
10 percent of the support; and 

(d) Each other person in the group 
who contributed over 10 percent of the 
individual's support makes a declara- 
tion that he will not claim the individ- 
ual as a dependent for the year. The 
declarations must be filed with the re- 
turn of the person claiming the exemp- 
tion. Form 2120, Multiple Support 
Declaration, is available at any Internal 
Revenue Service office. 



HOW TO REPORT YOUR INCOME 

The law says all kinds of income in cifically exempt must be included in in finding out what kinds of income 

whatever form received are subject to your return, even though it may be must be reported on your income tax 

tax with specific exceptions. This offset by expenses and other deductions, return and what items are exempt from 

means that all income which is not spe- The following examples will help you tax. 

Examples of Income Which Must Be Reported 

Wages, salaries, bonuses, commissions, Industrial, civil service and other pen- Employer supplemental unemployment 

sions, annuities, endowments. 

Rents and royalties from property, pat- 
ents, copyrights. 

Profits from business or profession. 

Your share of partnership profits ; estate 
or trust income. 



fees, tips, and gratuities. 
Dividends. 

Interest on bank deposits, bonds, notes. 
Interest on U. S. Savings bonds. 
Profits from sales or exchanges of real 

estate, securities, or other property. 



benefits. 
Alimony, separate maintenance or sup- 
port payments received from (and 
deductible by) your husband (or 
wife) . For details see Miscellaneous, 
page 10 of this pamphlet. 



Examples of Income Which Should Nof Be Reported 



Disability retirement payments and 
other benefits paid by the Veterans 
Administration on account of mili- 
tary service to veterans and their 
families. 



Dividends on veterans' insurance. 
Workmen's compensation, insurance, 

damages, etc., for injury or sickness. 
Interest on State and municipal bonds. 
Life insurance proceeds upon death. 



Federal and State Social Security 

benefits. 
Railroad Retirement Act benefits. 
Gifts, inheritances, bequests. 



ROUNDING OFF TO WHOLE-DOLLAR 
AMOUNTS 

If you wish, the money items on your 
return and accompanying schedules re- 
quired 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 from 
50 cents through 99 cents to the next 
higher dollar. 
ATTACHMENTS TO THE RETURN 

Attachments may be used in the prep- 
aration of your return and supplemental 
schedules, provided they contain all of 
the required information and that sum- 
marized totals of the items shown in the 
attachments are entered on the return 
and schedules. This does not apply to 
page 3 of the business and farm sched- 
ules (Schedules C and F) which the 
Service separates from the returns and 
transmits to the Social Security Admin- 
istration for the recording of informa- 
tion in benefit accounts, or to any tax 
computation portion of a form or sched- 
ule. 
LINE 5— WAGES, SALARIES, ETC. 

Enter all wages, salaries, etc., on 
the lines provided. If more space is 



needed attach a separate statement. 
You must report the full amount of your 
wages, salaries, fees, commissions, tips, 
bonuses, and other payments for your 
personal services even though taxes and 
other amounts have been withheld by 
your employer. 

Payment in Merchandise, etc. — If you 

are paid in whole or in part in mer- 
chandise, 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 agreed 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. 



Earned Income From Sources Without The 

United States. — For the purpose of de- 
termining whether an income tax return 
must be filed, gross income must be 
computed without regard to the exclu- 
sion provided for income earned from 
sources without the United States. If 
you received such income and believe 
it is excludable for income tax purposes, 
complete Form 2555 and attach it to 
your Form 1040. 

Income Tax Withheld. — Itemize the 
taxes withheld, and report the total 
amount on line 17 (a). If you have 
lost a Withholding Statement, ask 
your employer for a copy. If you can- 
not furnish Withholding Statemerits for 
all taxes withheld from you, attach jn 
explanation. 

Excess Social Security (F. I. C. A.) Tax 

Credit.— If more than $120.00 of Social 
Security (F. I. C. A.) employee tax was 
withheld during 1959 because either you 
or your wife received wages from more 
than one employer, the excess should be 
claimed as a credit against income tax. 
Enter any excess of Social Security 
(F. I. C. A.) tax widiheld over $120.00 

c59 — 16—76312-1 



FACSIMILES OF TAX RETURNS, 1959 141 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



on line 5, column (b), and write 
"F. I. C. A. tax" in the "Where Em- 
ployed" column. If a joint return, do 
not add the Social Security (F. I. C. A.) 
tax withheld from both husband and 
wife to figure the excess over $120.00; 
compute the credit separately. 

Credit for Taxes Paid by Regulated Invest- 
ment Companies. — If you are entitled to a 
credit for taxes paid by a regulated 
investment company on undistributed 
capital gains, enter the credit on line 
5, column (b), and write "Credit from 
regulated investment company" in 
"Where Employed" column. To sub- 
stantiate the credit claimed attach Copy 
B of Form 2439 to page 1 of Form 1040 
in the same manner as Withholding 
Statements, Form W-2. 

EIVIPLOYEE BUSINESS EXPENSES 

Certain expenses incurred by an em- 
ployee in connection with his employ- 
ment, amounts charged to his employer, 
and any advances, allowances, or reim- 
bursements he receives for such expenses 
must be taken into account in deter- 
mining his income tax liability. Under 
certain circumstances, however, the ex- 
penses — and an equal amount of the 
employer's payments— need not be 
shown on the return. The following 
instructions will assist you in making 
your computation : Part I deals with de- 
ductible expenses and Part II with re- 
porting requirements. (Note: You do 
not have to report in your return em- 
ployer paid expenses incurred for in- 
cidentals, such as the purchase of office 
supplies for the employer or local trans- 
portation in connection with an errand.) 

Part I. Employee Business Expenses Which 
Are Deductible 

The law requires that certain em- 
ployee business expenses be handled 
differently from other expenses. The 
rules are as follows: 

A. Travel, transportation, and out- 
side salesmen expenses: 

You may deduct these expenses trom 
the amounts you are required to report 
in item 5, page I, to the extent they are 
not paid for by your employer. See Part 
II for reporting requirements. Travel, 
transportatidn, and outside salesmen ex- 
penses mean : 

(1) Expenses for travel, including 
the cost of meals and lodging while 
temporarily away at least overnight 
from the city, town or other general 
area which constitutes your principal or 
regular business location are deductible 
as expenses for travel while "away from 
home." For this purpose, "home" 
means your principal or regular business 
location. 



(2) Transportation expenses in con- 
nection with your duties as an employee 
are deductible even though you are not 
away from home as explained above. 
Transportation expenses include pay- 
ments for actual travel or, if you use 
your own car, they include the business 
portion of the cost of operation, includ- 
ing fuel, repairs, and depreciation. The 
cost of commuting between your resi- 
dence and your principal place of em- 
ployment is a personal expense and is 
not deductible. 

(3) If you are an "outside salesman" 
you may deduct all of the expenses 
which are ordinary and necessary in 
performing your duties. This means 
that in addition to the expenses de- 
scribed above you are entitled to deduct 
other business expenses such as business 
entertainment, stationery, and postage. 
The term "outside salesman" means one 
who is engaged in full time solicitation 
of business for his employer away from 
the employer's place of business. It 
does not include a person whose prin- 
cipal activities consist of service and 
delivery as, for example, a milk driver- 
salesman. 

B. Other employee busmess expenses: 
If you itemize deductions on page 2 
of your return, you may deduct (under 
the heading "Other Deductions") ordi- 
nary and necessary business expenses, 
other than those described in "A" above 
to the extent that they are not paid for 
by your employer. Examples of such 
expenses are entertainment, professional 
and union dues, and the cost of tools, 
materials, etc. 

Part 11. Reporting Employee Business Ex- 
penses 

E.xpenses you paid or incurred as an 
employee, or expenses which you 
charged to your employer, or expenses 
for which you received an advance, al- 
lowance, or reimbursement should be 
handled as follows: 

A. Employees who are required to 
and do account to their employers: 

If you were required to and did sub- 
mit an expense voucher or other ac- 
counting to your employer in which you 
listed your business expenses by cate- 
gories (i. e., transportation, meals and 
lodging while away from home over- 
night, entertainment expenses, and 
other business expenses), and if your 
answer is "Yes" to the questions on page 
1 of Form 1040 relating to reimbursed 
expenses, you may report as follows: 

( 1 ) If employer's payments equaled 
business expenses. — You need not re- 
port these items on your return either 
itemized or in total amount. 



(2) // employer's payments exceeded 
business expenses. — If you received from 
or charged to your employer (for ex- 
ample, through the use of credit cards) 
amounts in excess of your actual busi- 
ness expenses, or if your employer paid 
-your personal expenses for you, the ex- 
cess amounts and the amount of per- 
sonal e.xpenses must be included in 
income on line 5, page 1, of Form 1040, 
and must be identified as "Excess 
Reimbursements." 

(3) // expenses exceeded employer's 
payments. — If you wish to claim a de- 
duction for the amount of the excess ex- 
penses, you must, in addition to answer- 
ing the questions relating to business 
expenses on page 1 of Form 1040, sub- 
mit the following information with your 
return : 

(a) The total of all amounts re- 
ceived Irom or charged to your em- 
ployer for business expenses, including 
amounts charged directly or indirectly 
through credit cards or otherwise, 

[b) The nature of your occupation, 
{c) The number of days away from 

home on business, and 

{d) The amount of your expenses 
which constitute ordinary and necessary 
business expenses broken down into such 
broad categories as transportation, 
meals and lodging while away frorn 
home overnight, entertairunent ex- 
penses, and other business expenses. 

In preparing your statement and 
claiming your expenses be sure to sep- 
arate the expenses as explained in Part 
I which are deductible in computing 
the amount to be entered on line 5, page 
1, of the return and those expenses 
which are deductible on page 2 of the 
return. Form 2106 is available in any 
Internal Revenue Service office for use 
in listing these expenses. 

If you received per diem, in lieu of 
subsistence, of not more than $15 per 
day, or a mileage allowance of not more 
than 12/2 cents per mile for travel 
within the continental limits of the 
United States, it will be considered that 
you were required to account to your 
employer, and you will be required to 
report only the excess of the allowance 
over your actual expenses. 

B. Employees who do not account to 
their employers or who are not reim- 
bursed for their expenses: 

If you were not required to account 
to your employer (or if you were re- 
quired to account and did not) or if 
your employer did not pay for your busi- 
ness expenses in connection with your 
duties as an employee, submit the in- 
formation required in subparagraph (3) 
above in a statement attached to your 



c69 — 16 — 76312-1 



142 FACSIMILES OF TAX RETURNS, 1959 

INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



return, answer the questions on page 1 
of Form 1040 relating to reimbursed 
expenses and complete your return as 
follows : 

( 1 ) // employer's payments equaled 
business expejises. — No further entry 
with regard to the transactions need be 
made on the form. 

(2) // employer's payments exceeded 
business expenses. — If you received 
from or charged to your employer (for 
example, through the use of credit 
cards) amounts in excess of your actual 
business expenses, or if your employer 
paid your personal expenses for you, the 
excess amounts and the amount of per- 
sonal expenses must be included in in- 
come on line 5, page 1, of Form 1040, 
and identified as "Excess Reimburse- 
ments." 

(3) // your business expenses exceed- 
ed employer's payments or the employer 
did not pay for your expenses. — You 
may claim deductions for those business 
expenses not paid by him as explained 
in subparagraph (3) of Part II. 

LINE 6— EXCLUSION FOR "SICK PAY" 

The law allows you to exclude from 
income amounts received under a wage 
continuation plan for the period during 
which you were absent from work on ac- 
count of personal injuries or sickness. 
If both you and your employer contrib- 
ute to the plan, any benefits attrib- 
utable to your own contributions are 
excludable without limit, but there arc 
certain limitations on the exclusion of 
the benefits attributable to your employ- 
er's contributions. In the case of such a 
contributory plan, it will be necessary for 
you to know to what extent any benefits 
are attributable to your contributions 
and to what extent they are attributable 
to your employer's contributions. 

The employer-provided wage contin- 
uation payments can be excluded at a 
rate not to, exceed $100 a week. In cases 
where these payments exceed a weekly 
rate of $100, the exclusion is figured by 
multiplying the amount received by 100 
and dividing the result by the weekly 
rate of payment. 

If your absence is due to sickness, the 
exclusion of employer-provided wage 
continuation payments does not apply 
to the amounts received for the first 7 
calendar days of each absence from 
work. However, if you were (a) hos- 
pitalized on account of sickness for at 
least one day at any time during the ab- 
sence from work, or (b) injured, the 
exclusion applies from the first day of 
absence. 

If you received sick pay and it is in- 
cluded in your gross wages as shown on 
Form W— 2, enter the gross wages on 



line 5, and enter on line 6 the amount 
of such Wages to be excluded. In addi- 
tion, attach a statement showing your 
computation, and indicating the period 
or periods of absence, nature of sickness 
or injury, and whether hospitalized. 
Or, you may use Form 2440 which may 
be obtained from any Internal Revenue 
Service office. 

Amounts received during absence due 
to pregnancy are excludable as sick pay 
only if a statement by a physician is 
furnished that it was necessary the tax- 
payer remain at home because of sub- 
stantial danger of miscarriage. 

LINE 8— BUSINESS OR PROFESSION 

General. — The law taxes the profits 
from a business or profession — not its to- 
tal receipts. Therefore, separate Sched- 
ule C (Form 1040), which contains fur- 
ther instructions, is provided to help you 
figure your profit or loss from business. 
If some of your expenses are part 
business and part personal, you can de- 
duct the business portion but not the 
personal 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 busi- 
ness and making payments 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 infor- 
mation 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 remainder must 
be reported on Form 1099. 

Accounting 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 re- 
ceived 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 items which you 
can tur.n into cash immediately are 
"constructively received" even though 
you have not actually converted 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 method, or an 
accrual method, so long as income is 
clearly reflected. However, in most 
cases you must secure consent of the 
Commissioner of Internal Revenue, 
Washington 25, D. C, before changing 
your accounting method. 

Net Operating Loss.— If, in 1959, your 

business or profession lost money instead 
of making a profit, or if you had a cas- 
ualty 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 1959 income. If 
these losses exceed your other income, 
the excess of this "net operating loss" 
must be carried back three years to off- 
set your income for 1956 first, and then 
1957 and 1958, and any remaining 
excess may be carried forward against 
your income for the years 1960 through 
1964. If a carryback entitles you to a 
refund of prior year ta.xes, ask the Dis- 
trict Director for Form 1045 to claim a 
quick refund. For further information, 
see section 172 of the Internal Revenue 
Code of 1954. 

If you had a loss in preceding years 
which may be carried over to 1959, you 
should apply the net operating loss de- 
duction as an adjustment of the amount 
entered on line 11, and attach a state- 
ment showing this computation. 

LINE 9— FARMING 

For the assistance of farmers, a sepa- 
rate Schedule F (Form 1040) is provided 
to report farm income for income and 
self-employment tax purposes. Addi- 
tional instructions for farmers have 
been provided for use with Schedule F 
which may be obtained from any Inter- 
nal Revenue Service office. 

SPECIAL COMPUTATIONS 
Unmarried Head of Household. — The law 

provides a special tax rate for any indi- 
vidual who qualifies as a "Head of 
Household." Only the following per- 
sons may cjualify: (a) one who is un- 
married (or legally separated) at the 
end of the taxable year, or (b) one who 
is married at the end of the year to an 
individual who was a nonresident alien 
at any time during the taxable year. 
In addition, you must have furnished 
over half of the cost of maintaining as 
your home a household which during 
the entire year, except for temporary 
absence, was occupied as the principal 
place of abode and as a member of such 
household by ( 1 ) any related person 
(see those listed under requirement 5 at 
the top of page 5 of these instructions) 
for whom you are entitled to a deduc- 
tion for an exemption, unless the de- 

C59 — 10 — 75312-1 



8 



FACSIMILES OF TAX RETURNS, 1959 
INSTRUCTIONS FOR PAGE 1 OF FORM 1040— Continued 



143 



duction arises from a multiple support 
agreement, (2) your unmarried child, 
grandchild, or stepchild, even though 
such child is not a dependent or (3) 
your married child, grandchild, or step- 
child for whom you are entitled to a 
deduction for an exemption. 

If you qualify under (a) or (b) 
above, you are entitled to the special 
tax rate if you pay more than half the 
cost of maintaining a household (not 
necessarily your home) which is the 
principal place of abode of your father 
or mother and who qualifies as your 
dependent. 

The cost of maintaining a house- 
hold includes such items as rent, prop- 
erty insurance, property taxes, mort- 
gage interest, repairs, utilities (gas, 
telephone, etc.) and cost of food. Such 
expenses do not include the cost of 
clothing, education, medical treatment, 
vacations, life insurance, and transpor- 
tation. Do not include the value of per- 
sonal services performed by you or by 
the person qualifying you as Head of 
Household. The above expenditures 
are to be considered only for determin- 
ing whether you are entitled to the use 
of the head of household tax rate. Do 
not claim them as deductions on your 
return unless they are otherwise allow- 
able. 

The rates for Head of Household are 
found in tax rate schedule III on page 
15 of these instructions. 

Widows and Widowers. — Under certain 
conditions a taxpayer whose husband 
(or wife) has died during either of her 
two preceding taxable years may com- 
pute her tax by including only her in- 
come, exemptions, and deductions, but 
otherwise computing the tax as if a joint 
return had been filed. However, the 
exemption for the decedent may be 
claimed only for the year of death. 

The conditions are that the taxpayer 
(a) must not have remarried, (b) must 
maintain as her home a household 
which is the principal place of abode of 
her child or stepchild for whom she is 
entitled to a deduction for an exemp- 
tion, and (c) must have been entitled 
to file a joint return with her husband 
(or wife) for the year of death. 



USE OF TAX TABLE ON PAGE 16 OF 
THESE INSTRUCTIONS 

Purpose of Table. — The table is a short- 
cut method of finding your income tax 
if your adjusted gross income, line 11, 
page 1, of your return is less than $5,000. 
It is provided by law and saves you the 
trouble of itemizing deductions and 
computing your tax on page 2 of the 
return. The table allows for an exemp- 
tion of $600 for each person claimed as 
an exemption, and charitable contribu- 
tions, interest, taxes, etc., approximat- 
ing 10 percent of your income. 

How To Find Your Tax. — Read down 

the income columns until you find the 
line that fits the income you reported on 
line 11, page 1. Then read across that 
line until you come to the exemption 
column which is headed by a number 
corresponding to the number of exemp- 
tions you claimed on line 4 on page 1. 
The figure you find there is your tax. 

LINE 13(a) — See page 14 of these instructions. 
LINE 13(b) — See page 14 of these instructions. 

LINE 15— SELF-EMPLOYMENT TAX 

Every self-employed individual must 
file an annual return of his self-employ- 
ment income on Form 1040 if he has at 
least $400 of net earnings from self- 
employment in his taxable year, even 
though he may not have sufficient in- 
come to require the filing of an income 
tax return or is already receiving social 
security benefits. 

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-employ- 
ment income. 

If your income is derived solely from 
salary 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. 

The computation of self-employment 
tax is made on separate Schedule G or 
separate Schedule F, which with at- 
tached 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 in one remit- 
tance with your income tax return. En- 
ter on line 15 the amount of your self- 
employment tax shown on line 34, 
separate Schedule C, or line 18, sepa- 
rate Shedule F. 

Any declaration of estimated income 
tax required to be filed may include esti- 
mated tax on self-employment income. 

If a citizen living abroad is self- 
employed, he should consult the perti- 
nent sections of I. R. S. Pub. 54. 

LINE 17(a)— CREDIT FOR TAX WITHHELD 

Enter the total amount of income tax 
withheld, credit for excess F. I. G. A. 
tax, and credit for taxes paid by regu- 
lated investment companies as shown on 
line 5, column (b). Also see explana- 
tion for line 5 on pages 5 and 6 of these 
instructions relating to these credits. 

LINE 17(b)— CREDIT FOR ESTIMATED 
TAX PAYMENTS 

If you paid any estimated tax on a 
Declaration of Estimated Income Tax 
(Form 1040-ES) for 1959, report the 
total of such payments on line 17(b). 
If on your 1958 return you had an 
overpayment which you chose to apply 
as a credit on your 1959 tax, include 
the credit in this total. 

See page 14 of these instructions for 
filing requirements for 1960 declaration 
of estimated income tax. 

LINES 18 AND 19— BALANCE OF TAX DUE 
OR REFUND OF OVERPAYMENT 

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 the case of a refund, be sure to 
use the correct post office address desig- 
nation on your return so that the refund 
check will not be returned as undeliver- 
able by the Post Office. 

In order to facilitate the processing 
of collections and refunds, balances due 
of less than $1.00 need not be paid, and 
overpayments of less than $1.00 will be 
refunded only upon separate application 
to your District Director. 



INSTRUCTIONS FOR PAGE 2 OF FORM 1040 

Itemized Deductions— If you do not use Tax Table or Standard Deduction. 

CONTRIBUTIONS izatlons, and organizations for the propaganda or otherwise attempts to 

If you itemize deductions, you can prevention of cruelty to children and influence legislation. You can deduct 

deduct gifts to religious, charitable, animals, unless the organization is op- gifts to fraternal organizations if they 

educational, scientific, or literary organ- erated for personal profit, or conducts 

059—16—76312-1 



144 FACSIMILES OF TAX RETURNS, 1959 

INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



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 contiibu- 
tion may be made in money or property 
(not services). If in property, it is 
generally 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 deduc- 
tions for gifts to individuals, or to other 
types of organizations, however worthy. 

In general, the deduction for contri- 
butions may not exceed 20 percent of 
your adjusted gross income (line 11, 
page 1 ) . However, you may increase 
this limitation to 30 percent if the extra 
10 percent consists of contributions 
mtide to churches, a convention or as- 
sociation of churches, tax-exempt edu- 
cational institutions, tax-exempt hos- 
pitals, or certain medical research 
organizations. 

If all your contributions were to these 
churches, schools, hospitals, or medical 
research organizations, you can deduct 
the contributions made but not more 
than 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 ad- 
justed 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 showing 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 

Salvation Army 

Red Cross, community chests 

Nonprofit schools and hospitals 

Veterans' organizations 

Boy Scouts, Girl Scouts, and other similar 
organizations 

Nonprofit organizations primarily engaged 
in conducting research or education for 
the alleviation and cure of diseases such 
as tuberculosis, cancer, multiple sclerosis, 
muscular dystrophy, cerebral palsy, polio- 
myelitis, diabetes, and diseases of the 
heart, etc. 

You CANNOT Deduct Gifts To: 
Relatives, friends, other individuals 
Political organizations or candidates 
Social clubs 



Labor unions 
Chambers of commerce 
Propaganda organizations 

INTEREST 

If you itemize deductions, you can 
deduct interest you paid on your per- 
sonal debts, such as bank loans or home 
mortgages. Interest paid on business 
debts should be reported 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 or single-premium life 
insurance. Interest paid on behalf of 
another person is not deductible unless 
you were legally liable to pay it. In fig- 
uring the interest paid on a mortgage 
on your home or on an installment con- 
tract for goods for your personal use, 
eliminate such items as carrying charges 
and insurance, which are not deducti- 
ble, and taxes which may be deductible 
but which should be itemized separately. 

The law allows a deduction for inter- 
est paid for purchasing personal prop- 
erty (such as automobiles, radios, etc.) 
on the installment plan even where the 
interest charges are not separately stated 
from other carrying charges. If it is 
not stated separately, then the deduc- 
tion is equal to 6 percent of the aver- 
age unpaid monthly balance under the 
contract. Compute the average un- 
paid monthly balance by adding up the 
unpaid balance at the beginning of 
each month during the year and divid- 
ing by 12. The unpaid balance at the 
beginning of each month is determined 
by taking into account the amounts re- 
quired to be paid under the contract 
whether or not such amounts are ac- 
tually paid. The interest deduction 
may not exceed the portion of the total 
carrying charges attributable to the 
taxable year. 

You CAN Deduct Interest On: 
Your personal note to a bank or an individual 
A mortgage on your home 
A life insurance loan, if you pa\ the interest 

in cash \ 

Delinquent taxes 

You CANNOT Deduct Interest On: 

Indebtedness of another person, when you ^re 
not legally liable for payment of the interest 

A gambling debt or other nonenforccable ob- 
ligation 

.\ life insurance loan, if interest is added to 
the loan and you report on the cash basis 

TAXES 

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 im- 
posed 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, 
including 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 de- 
ducted. If you paid foreign income 
taxes, you may be entitled to a credit 
against your tax rather than a deduc- 
tion from income. Form 1116 should 
be used to claim this credit. 

Do not deduct on page 2 any non- 
business Federal taxes, or any taxes paid 
in connection with a business or profes- 
sion which are deductible in Schedule G 
or separate Schedule C or F. 

You CAN Deduct : 

Personal property taxes 

Real estate taxes 

State income taxes 

State or local retail sales taxes 

Auto license fees 

State capitation or poll taxes 

State gasoline taxes 

You CANNOT Deduct : 

Any Federal excise taxes on your personal 
expenditures,, such as taxes on theater ad- 
missions, furs, jewelry, cosmetics, trans- 
portation, telephone, etc. 

Federal social security taxes 

Hunting licenses, dog licenses 

Auto inspection fees 

Water taxes 

Taxes paid by you for another person 

MEDICAL AND DENTAL EXPENSES 

If you itemize deductions, you can de- 
duct, within the limits described below, 
the amount you paid during the year 
(not compensated by hospital, health or 
accident insurance) for medical or den- 
tal expenses for yourself, your wife, or 
any dependent who received over half 
of his support from you whether or not 
the dependent had $600 or more gross 
income. List name and amount paid 
to each person. 

You can deduct amounts paid for the 
prevention, cure^ correction, or treat- 
ment of a p)4iysictil 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 transpor- 
tation primarily for and essential to 
medical care, but you cannot deduct 
any other travel expense even if it bene- 
fits your health. Meals and lodging 
while you are away from home receiv- 
ing medical treatment may not be 
treated as medical expense .unless they 
are part of a hospital bill or are included 
in the cost of care in a similar 
institution. 

1:59— 16— 75312-1 



10 



FACSIMILES OF TAX RETURNS. 1959 

INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



145 



Figuring the Deduction. — You can de- 
duct only those medical and dental ex- 
penses which exceed 3 percent of your 
adjusted gross income. However, in 
figuring these expenses, the amount paid 
for medicine and drugs may be taken 
into account only to the extent it ex- 
ceeds 1 percent of your adjusted gross 
income. There is a schedule provided 
on page 2 to make this computation. 

Any expense (other than medical) 
claimed as a deduction for the care of 
children and certain other dependents 
should not be included in your medical 
expense deduction. 

Limitations. — The deduction may not 
exceed $2,500 multiplied by the num- 
ber of exemptions other than the exemp- 
tions for age and blindness. In addi- 
tion, 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. 

Subject to the Foregoing Limitations, You 
CAN Deduct as Medical Expenses Pay- 
ments To or For : 

Physicians, dentists, nurses, and hospitals 

Drugs or medicines 

Transportation necessary to get medical care 

Eyeglasses, artificial teeth, medical or surgi- 
cal appliances, braces, etc. 

X-ray examinations or treatment 

Premiums on hospital or medical insurance 

You CANNOT Deduct Payments For: 
Funeral expenses and cemetery plot 
Illegal operations or drugs 
Travel ordered or suggested by your doctor 

for rest or change 
Premiums on life insurance 

Special Rules for Persons 65 or Over.— 

(a) // not disabled. — If either you 
or your wife were 65 or over during 
the taxable year, the maximum limita- 
tion for amounts spent is the same as 
set out above. However, amounts de- 
ductible for medical and dental ex- 
penses for you and your wife, if either 
was 65 or over, are not restricted to the 
excess over 3 percent of your adjusted 
gross income. In effect, the 3 percent 
rule may be disregarded. But the 
amounts spent by you for medicine and 
drugs for yourself, your wife, and your 
dependents are still limited to the excess 
over 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. 

(b) // disabled. — If either you or 



your wife are disabled and 65 or over, 
you may qualify for an increased maxi- 
mum limitation. For this purpose dis- 
abled means that an individual is unable 
to engage in any substantial gainful ac- 
tivity by reason of any medically deter- 
minable physical or mental impairment 
which can be expected to result in death 
or to be of long-continued and indefinite 
duration. Consult the nearest Internal 
Revenue Service office for further in- 
formation. 

OTHER DEDUCTIONS 

Expenses for the Care of Children and Cer- 
tain Other Dependents. — There is allowed 
a deduction not to exceed a total of 
$600 for e.xpenses paid by a woman or 
a widower (including men who are di- 
vorced 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 taxpayer to 
be gainfully employed or actively to seek 
gainful employment. For this purpose, 
the term "dependent" does not include 
the husband (wife) of the taxpayer and 
is limited to the following persons for 
whom the taxpayer is entitled to a de- 
duction for an exemption: 

(a) under 12 years of age; or 

(b) physically or mentally incapable 
of caring for themselves. 

Do not deduct any child care pay- 
ments to a person for whom you claim 
an exemption. 

In the case of a woman who is mar- 
ried, the deduction is allowed only (a) if 
she files a joint return with her husband ; 
and (b) the deduction is reduced by the 
amount (if any) by which their com- 
bined adjusted gross income exceeds 
$4,500. If the husband is incapable of 
self-support because he is mentally or 
physically defective, these two limita- 
tions do not apply. 

If the person who receives the pay- 
ment performs duties not related to de- 
pendent care, only that part of the pay- 
ment which is for the dependent's care 
may be deducted. 

If you claim this deduction, attach a 
detailed statement showing the amount 
expended and the person or persons to 
whom it was paid. If you wish, you may 
obtain Form 2441 from any Internal 
Revenue Service office for this purpose. 

Casualty Losses and Thefts.— If you item- 
ize deductions, you can deduct your net 
loss resulting from the destruction of 
your property in a fire, storm, automo- 
bile accident, shipwreck, or other losses 
caused by natural forces. Damage to 
your car by collision or accident can be 
deducted if due merely to faulty driving 
but cannot be deducted if due to your 



willful act or negligence. You can also 
deduct in the year of discovery losses 
due to theft, but not losses due to mis- 
laying 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 compensa- 
tion received. Explain in an attached 
statement. 

If your 1959 casualty losses exceed 
your 1959 income, the excess must be 
treated in the same manner as a net 
operating loss described on page 7. 

You CAN Deduct Losses On: 

Property such a's your home, clothing, or 
automobile destroyed or damaged by fire 

Property, including cash, which is stolen 
from you 

Loss or damage of property by flood, light- 
ning, storm, explosion, or freezing 

You CANNOT Deduct Losses On : 
Personal injury to yourself or another person 
Accidental loss by you of cash or other per- 
sonal property 
Property lost in storage or in transit 
Damage by rust or gradual erosion 
Animals or plants damaged or destroyed by 
disease 

Expenses for Education. — ^Expenses for 

education may be deducted if the edu- 
cation was undertaken primarily for 
the purpose of: 

(a) Maintaining or improving skills 
required in your employment or other 
trade or business, or 

(b) Meeting the express require- 
ments of your employer, or the require- 
ments of applicable law or regulations, 
imposed as a condition to the retention 
of your salary, status, or employment. 

Expenses incurred for the purpose of 
obtaining a new position, a substantial 
advancement in position, or for per- 
sonal purposes are not deductible. The 
expenses incurred in preparing for a 
trade or business or a specialty are per- 
sonal expenses and are not deductible. 

The rules for reporting deductible 
education expenses are the same as 
those shown on page 6 for the reporting 
of "Employee Business Expenses." If 
you are required therein to attach a 
statement to your return explaining the 
nature of the expenses, also include a 
description of the relationship of the 
education to your employment or trade 
or business. If the education was re- 
quired by your employer, a statement 
to that effect from him would be 
helpful. 

Miscellaneous. — If you itemize deduc- 
tions, you can deduct several other types 
of expenses under "Other Deductions." 

c59— 16— 76312-1 



146 FACSIMILES OF TAX RETURNS, 1959 

INSTRUCTIONS FOR PAGE 2 OF FORM 1040— Continued 



11 



If you work for wages or a salary, you 
can deduct your ordinary and necessary 
employee business expenses which have 
not been claimed on page 1. 

You CAN Deduct Cost Of: 

Safety equipment 

Dues to union or professional societies 

Entertaining customers 

Tools and supplies 

Fees to employment agencies 

You CANNOT Deduct Cost Of: 

Travel to and from work 

Entertaining friends 

Bribes and illegal payments 

You can deduct all ordinary and nec- 
essary expenses connected with the pro- 



duction or collection of income, or for 
the management or protection of prop- 
erty held for the production of income. 
If you are divorced or legally sepa- 
rated and are making periodic payments 
of alimony or separate maintenance un- 
dbr a court decree, you can deduct these 
amounts. Periodic payments made 
under either (a) a written separation 
agreement entered into after August 16, 
1954, or (b) a decree for support en- 
tered after March 1, 1954, are also de- 
ductible. Such payments must be in- 
cluded in the wife's income. You can- 
not deduct any voluntary payments not 



under a court order or a written sepa- 
ration agreement, lump-sum settle- 
ments, or specific maintenance pay- 
ments for support of minor children. 

You may deduct gambling losses to 
the extent of gambling winnings only if 
you itemize deductions. 

If you are a tenant-stockholder in a 
cooperative housing corporation, you 
can deduct your share of its payments 
for interest and real-estate taxes. 

Computation of Tax. — For determina- 
tion of tax, other than from the Tax 
Table, see page 15. 



INSTRUCTIONS FOR PAGE 3 OF FORM 1040 



SCHEDULE A— DIVIDENDS 

If you own stock, the payments you 
receive out of the company's earnings 
and profits are dividends and must be 
reported in your tax return. Usually 
dividends are paid in cash, but if paid 
in merchandise or other property, 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. 
It is not ta.xable until it exceeds your 
cost or other basis, after which you must 
generally include it as a gain from the 
sale or exchange of property, for which 
special tax treatment is provided. 

In some cases a corporation distrib- 
utes both a dividend and a repayment 
of capital at the same time; the check 
or notice will usually show them sep- 
arately. In any case, you must report 
the dividend portion as income. 

There are special rules applicable to 
stock dividends, partial liquidations, 
stock' rights, and redemptions ; call your 
Internal Revenue Service office for more 
complete information. 

You may exclude from your income 
$50 of dividends received from quali- 
fying domestic corporations. 

If a joint return is filed and both hus- 
band and wife have dividend income, 
each one may exclude $50 of dividends 
received from qualifying corporations, 
but one may not use any portion of the 
$50 exclusion not used by the other. 
For example, if the husband had $200 
in dividends, and the wife had $20, only 
$70 may be excluded on a joint return. 

Use Schedule A to list your dividends 
including dividends you receive as a 
member of a partnership or as a bene- 
ficiary of an estate or trust, and to show 
the amount of the exclusion to which 
you are entitled. Dividends from 
mutual insurance companies which are 
a reduction of premiums are not to be 



included. So-called "dividends" from 
the following corporations are con- 
sidered interest and should be reported 
as interest in Schedule B : 

Mutual savings banks, cooperative 
banks, domestic building and loan as- 
sociations, domestic savings and loan 
associations, and Federal savings and 
loan associations, on deposits or 
withdrawable accounts; and Federal 
credit unions. 

Taxable dividends from the following 
nonqualifying corporations should be 
reported on line 5 of Schedule A : 

(a) China Trade Act corporations. 

(b) so-called exempt organizations 
(charitable, fraternal, etc.) and exempt 
farmers' cooperative organizations. 

(c) regulated investment companies 
except to the extent designated by the 
company to be taken into account as a 
dividend for these purposes. 

(d) corporations deriving 80 percent 
or more of their income from U. S. pos- 
sessions and 50 percent or more of their 
income from the active conduct of a 
business therein. 

(e) corporations which are not 
domestic corporations. 

See page 14 for the credit for divi- 
dends received. 

SCHEDULE B— 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 with- 
drawn by you. All interest on bonds, 
debentures, notes, savings accounts, or 
loans is taxable, except for certain gov- 
ernmental issues. Examples of interest 
which is fully exempt from tax are (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. 

If you own United States Savings or 
War bonds (Series A to F, inclusive), 



the gradual increase in value of each 
bond (as shown in the table on its back) 
is considered interest, but you need not 
report it in your tax return until you 
cash the bond or untO the year of final 
maturity whichever is earlier. How- 
ever, if you report income on the cash 
method, you may at any time elect to 
report each year the annual increase in 
value, but if you do so you must report 
in the first year the entire -increase to 
date and must continue to report the 
annual increase each year. 

SCHEDULE D— 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 
from the sale on your tax return. Gen- 
erally, such fwofits are capital gains if 
the property was not held for sale to 
customers in the ordinary course of bus- 
iness. Separate Schedule D (Form 
1040) is provided to compute capital 
gains and losses, and the results from 
other transactions in property. 

Nonbusiness Bad Debts. — If you fail to 

collect a personal loan, you can list the 
bad debt as a "short-term capital loss" 
provided the loan was made with a true 
expectation of collecting. So-called 
loans to close relatives, which are really 
in the nature of gifts, must not be listed 
as deductible losses. 

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 dif- 
ference between ( 1 ) the sales price and 
(2) your original cost plus the cost of 
permanent improvements. If deprecia- 

c50 — 16—75312-1 



12 



FACSIMILES OF TAX RETURNS, 1959 
INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



147 



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 al- 
lowed or allowable. 

Special Rule.— Deferring Gain When Buy- 
ing New Residence. — If you sold or ex- 
changed your principal residence dur- 
ing 1959 at a gain and within one year 
after (or before) the sale you purchase 
another residence, and use it as your 
principal residence, none of the gain 
is taxable if the cost of the new resi- 
dence equals or exceeds the adjusted 
sales price of the old residence. See, 
however, instructions below for infor- 
mation to be furnished. If instead of 
purchasing another residence, you begin 
construction of a new residence (either 
one year before or within one year after 
the sale of your old residence) and 
use it as your principal residence not 
later than 18 months after the sale, none 
of the gain upon the sale is taxable if 
your costs attributable to construction 
during, 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 ad- 
justed 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 tax- 
able to the extent of such excess. 

The adjusted sale price is the gross 
selling price less commissions, selling ex- 
penses, and the expenses for work per- 
formed on the residence in order to assist 
in its sale, such as redecorating expenses. 
Redecorating expenses 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 
no later than 30 days after date of sale. 

If, you sold or exchanged your resi- 
dence at a gain, 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 your new residence and used 
it as your principal residence, enter in 
column (h) only the amount of taxable 
gain, if any, and attach statement show- 
ing 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 unde- 
cided, you should enter "None" in col- 
umn (h). When you do replace with- 
in 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 interest from the due date of 
the original return until paid, it is ad- 
visable to file the amended return for 
the year of sale as promptly as possible. 
Form 2119 is available at any Internal 
Revenue Service office for reporting the 
sale or exchange of your residence. 

SCHEDULE E-PENSIONS AND ANNUITIES 
Noncontributory 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 employer's contribu- 
tions, must be included in his gross 
income. The total of the payments 
received during his ta.xable year should 
be shown on line 6, part I of Schedule E. 
However, if there is a death-benefit 
exclusion, this rule does not apply; con- 
sult the Internal Revenue Service. 

Other Annuities. — Amounts received 
from other annuities, pensions, endow- 
ments, or life insurance contracts for a 
reason other than the death of the 
insured, whether paid for a fixed num- 
ber of years or for life, may have a 
portion of the payment excluded from 
gross income. The following types are 
included under this rule: (a) pensions 
where the employee has either con- 
tributed to its cost or has been taxed 
on his employer's contributions, and (b) 
amounts paid for a reason other than 
the death of the insured under an an- 
nuity, endowment, or life insurance 
contract. 

Schedule E is provided for reporting 
the taxable portion of the annuity. If 
you are receiving payments on more 
than one pension or annuity, fill out a 
separate schedule for each one. 

Special Rule for Certain Types of Em- 
ployees' Annuities. — There is a special rule 
provided for amounts received as em- 
ployees' 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 of the first payment received under 
the contract. If both of these condi- 
tions are met, then all the payments re- 
ceived under the contract during the 
first three years are to be excluded from 
gross income until the employee recov- 
ers his cost (the amount contributed by 
him plus the contributions made by the 
employer on which the employee was 
previously taxable) ; theieafter all 
amounts received are fully taxable. 
This method of computing taxable in- 
come also applies to employee's bene- 
ficiary if employee 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 contributions toward the cost 
of the annuity for which the employee 
was not taxable. The retired employee 
would be paid $7,200 during his first 
3 years, which amount exceeds his con- 
tribution of $4,925. Therefore, he 
excludes from gross income all the pay- 
ments received from the annuity until 
he has received $4,925. All payments 
received thereafter are fully taxable. 

General Rule for Annuities.— Generally, 

amounts received from annuities and 
pensions are included in income in an 
amount which is figured upon your life 
expectancy. This computation and 
your life expectancy multiple can be 
found in the regulations covering an- 
nuities and pensions. Once you have 
obtained the multiple it remains un- 
changed and it will not be necessary to 
recompute your taxable portion each 
year unless the payments you receive 
change in amount. In making this 
computation you can get help from the 
Internal Revenue Service as well as 
from some employers and insurance 
companies. 

Amounts Received Under Life-insurance 
Policies by Reason of Death.— Generally, a 

lump sum payable at the death of the 
insured under a life insurance policy is 
excludable from the gross income of the 
recipient. For more detailed informa- 
tion, call or visit your Internal Revenue 
Service office. 

SCHEDULE G— 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, min- 
eral leases, and similar rights, report the 
total amount received in Schedule G. 
If property other than cash was re- 
ceived as rent, its fair market value 
should be reported. 

You are entitled to various deductions 
which are indicated in Schedule G. In 
the case of buildings you can deduct 
depreciation, as explained on page 13. 

You can also deduct all ordinary and 
necessary expenditures on the property 
such as taxes, interest, repairs, insurance, 
agent's commissions, maintenance, and 
similar items. However, you cannot 
deduct capital investments or improve- 
ments but must add them to the basis 
of the property for the purpose of de- 
preciation. 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. 

oS9— 16— 7S312-X 



148 



FACSIMILES OF TAX RETURNS, 1959 
INSTRUCTIONS FOR PAGE 3 OF FORM 1040— Continued 



13 



Expenses, depreciation, and depletion 
should be listed in total in the columns 
provided in Schedule G. 

If You Rent Part of Your House— 

If you rent out only part of your prop- 
erty, you can deduct only that portion 
of your expenses which relates to the 
rented portion. If you cannot deter- 
mine these expenses exactly, you may 
figure them on a proportionate basis. 
For example, if you rent out half of 
yo^ir home, and live in the other half, 
you can deduct only half of the depre- 
ciation, and other expenses. 

Room rent and other space rentals 
should be reported as business income 
in separate Schedule G if services are 
rendered to the occupant; otherwise, 
report such income in Schedule G. If 
you are engaged in the business of sfell- 
ing real estate, you should report rentals 
received in separate Schedule C. 

SCHEDULE H— OTHER INCOME 

Partnerships. — A partnership does not 
pay income tax unless it elects to be 
taxed on the same basis as a domestic 
corporation. It does, however, file an 
information return on Form 1065. Only 
one Forni 1065 need be filed for each 
partnership. Each partner must report 
in his personal tax return his share of 
his partnership's taxable income and 
pay tax on it. 

Include in Schedule H your 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 taxable year ends within gr 
with the year covered by your return. 
Other items of income, deductions, etc., 
to be carried to the appropriate sched- 
ule of your individual return are shovwi 
in Schedule K of the partnership return. 
Your share of such income of the fol- 
lowing classes should be entered on the 
appropriate lines on Form 1040: 

Dividends. 

Interest on tax-free covenant bonds. 

Partially tax-exempt interest. 

Gains from the sale or exchange of 
capital assets and other property. 
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 self-employment 
income from the partnership. In such 
a case the partner's share of partnership 
self -employment net earnings (or loss) 
should be entered on line 28(b) , page 3, 
separate Schedule C. Members of farm 
partnerships should use Schedule F to 
figure self-employment tax. 

Estates and Trusts. — If you are a bene- 
ficiary of an estate or trust, report in 
your personal tax return your taxable 
portion of its income (whether actually 
received or not) which, for the taxable 
year, is either required to be distributed 
to you or has been paid or credited to 
your account. Your share of such in- 
come of the following classes should be 
entered on the appropriate lines on 
Form 1040: 

Dividends. 

Interest on tax-free covenant bonds. 



Partially tax-exempt interest. 

Gains from the sale or exchange of 
capital assets and other property. 
All other taxable income from estates 
and trusts should be included in Sched- 
ule H of your return. Any deprecia- 
tion (on estate or trust property) which 
is allocable to you may be subtracted 
from estate or trust income so that only 
the net income received will be included 
in your return. Information with re- 
spect to these items may be obtained 
from the fiduciary. 

Small Business Corporations. — If you are 

a shareholder in a small business cor- 
poration which elects to have its cur- 
rent taxable income taxed to its stock- 
holders, you should report your share of 
both the distributed and undistributed 
current taxable income as ordinary in- 
come in Schedule H except that por- 
tion which is reportable as a long-term 
capital gain in Schedule D. Neither 
type of income is eligible for the divi- 
dend received credit or the exclusion. 
Your share of any net operating loss 
should be treated in the same manner 
as if the loss were from a proprietorship. 

Otiier Income. — If you cannot find 
any specific place on your return to list 
certain types of income, you should re- 
port such income in Schedule H. This 
is the proper place to report amounts 
received as alimony, support, prizes, and 
recoveries of bad debts and other items 
which reduced your tax in a prior year. 



INSTRUCTIONS FOR PAGE 4 OF FORM 1040 



SCHEDULE I— DEPRECIATION 

A reasonable allowance for the ex- 
haustion, wear and tear, and obsoles- 
cence of property used in the trade or 
business or of property held by the tax- 
payer for the production of income shall 
be allowed as a depreciation deduction. 
The allowance does not apply to inven- 
tories or stock-in-trade nor to land apart 
from the improvements or physical 
development added to it. 

The cost (or other basis) to be recov- 
ered should be charged off over the 
expected useful life of the property. 
Similar assets may be grouped together 
as one item for reporting purposes in 
the depreciation schedule. For guid- 
ance, comprehensive tables of "average 
useful lives" of varigus kinds of build- 
ings, machines, and equipment 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, Washing- 
ton 25, D. C. 



Straight Line IVIethod. — To compute, 

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 al- 
lowable in past years. Divide the result 
by the number of years of useful life re- 
maining to the assets.— the quotient is the 
depreciation deduction. 

Declining Balance Method. — Under this 

method a uniform rate is applied each 
year to the remaining cost or other basis 
of property (without adjustment for 
salvage value) determined at the be- 
ginning of such year. For property 
acquired before January 1, 1954, or 
used property w-henever acquired, the 
rate of depreciation under this method 
may not exceed one and one-half times 
the applicable straight-line rate. 

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 before that date; 



or, it may be depreciated under any of 
the following methods provided (1) 
that the asset is tangible, (2) that it has 
an estimated useful life of three years or 
more, and (3) that the original use of 
the asset commenced with the taxpayer 
and commenced after Dec. 31, 1953. 

If an asset is constructed, reconstruct- 
ed, or erected by the taxpayer, so much 
of the basis of the asset as is attributable 
to construction, reconstruction, or erec- 
tion after December 31, 1953, may be 
depreciated under methods proper be- 
fore that date; or, it may be depreciated 
under any of the following methods pro- 
vided that the asset meets qualifications 
(1) and (2) above. 

(a) Declining balance method. — This 
method may be used with a rate not in 
excess of twice the applicable straight- 
line rate. 

(b) Sum of the years-digit method. — 
The deduction for each year is com- 
puted by multiplying the cost or other 
basis of the asset (reduced by estimated 
salvage value) by the number of years 

c5»— 16— 75312-1 



14 



FACSIMILES OF TAX RETURNS. 1959 
INSTRUCTIONS FOR PAGE 4 OF FORM 1040— Continued 



149 



of useful life remaining (including the 
year for which the deduction is com- 
puted) and dividing the product by 
the sum of all the digits corresponding 
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 + 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. 

(c) 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 property's useful life. 

Additional First Year Depreciation For 

Small Business. — Taxpayers (not includ- 
ing trusts) may elect to write off in the 
year of acquisition 20 percent of the cost 
of tangible personal property having an 
aggregate value of not more than 
$10,000 ($20,000 on a joint return) 
acquired by purchase for use in a trade 
or business or to be held for the produc- 
tion of income. The additional depre- 
ciation is limited to property acquired 
after December 31, 1957, with a re- 
maining useful life of 6 years or more 
and which is not acquired from a per- 
son (other than a brother or sister) 
whose relationship to the taxpayer 
would result in the disallowance of 
losses. In regard to the remaining cost 
of the property, depreciation may be 
taken in the same manner as explained 
above beginning with the year of 
acquisition. The additional first-year 
depreciation of an asset should be shown 
on a separate line of the depreciation 
schedule rather than included on the 
line used to show the regular deprecia- 
tion of the asset. 

SCHEDULE J— DIVIDENDS RECEIVED 
CREDIT 

The law provides a credit against tax 
for dividends received from qualifying 
domestic corporations. This credit is 
equal to 4 percent of such dividends in 
excess of those which you may exclude 
from your gross income (see page 11 of 
this pamphlet). 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 K— RETIREMENT INCOME 
CREDIT 

You may qualify for this credit which 
is generally 20 percent of retirement in- 
come if you received earned income in 



excess of $600 in each of any 10 calendar 
years — not necessarily consecutive — be- 
fore the beginning of your taxable year. 

The term "earned income" means 
wages, salaries, or professional 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 factors, a 
reasonable allowance as compensation 
for the personal services rendered by 
you, not in excess of 30% of your share 
of the net profits of such trade or busi- 
ness, shall be considered as earned 
income. 

If you are a surviving widow (wid- 
ower) and have not remarried, you may 
use the earned income of your deceased 
husband (wife), or you may combine 
such income with your earned income, 
for the purpose of determining whether 
you qualify. If a husband and wife 
both qualify and each has retirement in- 
come, each is entitled to the credit. 

Retirement income for the purpose 
of the credit means — 

(a) 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 and annuities 
under a public retirement system (one 
established by the Federal Government, 
a State, county, city, etc.) which is 
included in gross income in his return. 

(b) In the case of an individual who 
is 65 years of age or over before the 
close of his taxable year, income from 
pensions, annuities, interest, rents, and 
dividends, which are included in gross 
income in his 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.) 

The amount of the retirement income 
used for the credit computation may 
not exceed $1,200 reduced by: 

(a) any amount received and exclud- 
ed from gross income as a pension or 
annuity under the Social Security Act 
and Railroad Retirement Acts and by 
other tax-exempt pensions or annuities. 
This reduction does not include ( 1 ) that 
part of a pension or annuity which is ex- 
cluded from gross income because it 
represents, in effect, a return of capital 
or tax-free proceeds of a like nature, or 
(2) amounts excluded from gross in- 
come which are received as compensa- 
tion for injuries or sickness or under 
accident or health plans; and 

(b) in the case of any individual who 



is not 65 before the close of the taxable 
year, any amount of earned income in 
excess of $900 received in the taxable 
year; and in the case of an individual 
who is 65 or over but who is not 72 
before the close of the taxable year, any 
amount of earned income in excess of 
$1,200 received in the taxable year 
(neither of the limitations in this para- 
graph applies to an individual who is 
72 or over at the close of the year) . 

1960 DECLARATIONS OF ESTIMATED TAX 

Who Must File. — For many taxpayers 
the withholding tax on wages is not suf- 
ficient to keep them paid up on their 
income tax. The law requires every 
citizen or resident of the United States 
to file a Declaration of Estimated In- 
come 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 consist of wages subject 
to withholding and of not more than 
$100 from other sources, and to exceed — 

( 1 ) $10,000 for a head of a household 
or a widow or widower entitled to the 
special tax rates; 

(2) $5,000 for other single indi- 
viduals ; 

(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 include more than $100 
from sources other than wages subject to 
withholding and to exceed the sum of: 

( 1 ) $600 for each of his exemptions plus 

(2) $400. 

The Internal Revenue Service will 
mail Form 1040-ES, as far as is prac- 
ticable, to each person who may need it. 
Others required to file should obtain the 
form from any Internal Revenue Serv- 
ice office in time to file by April 15, 
1960. Farmers may postpone filing 
their 1960 declarations until January 
15, 1961. 

Additional Charge for Underpayment of Esti- 
mated Tax. — It is important that you 
estimate your tax carefully. It will 
avoid the difficulties of paying a large 
balance with your final return. 

Furthermore, there is an additional 
charge imposed by law for underpay- 
ment of any installment of estimated 
tax. Details of this additional charge, 
and exceptions to it, are printed on 
Form 1040-ES and Form 2210. If you 
had an underpayment and believe one 
of the exceptions applies, attach a state- 
ment or Form 22-10 to your return. 

c69 — 16—76312-1 



150 



FACSIMILES OF TAX RETURNS, 1959 



15 



TAX COMPUTATION.— Pose 2, Form 1040 

If you do not use the Tax Table on page 16, then figure 
your tax on amount on line 5, page 2 of your return, by using 
appropriate tax rate schedule ort this page. 

Schedule I applies to (1) single taxpayers who do not 
qualify for the special rates for "Head of Household" or for 
"Widow or Widower," and (2) married taxpayers filing sep- 
arate returns. 

Schedule II applies to married taxpayers filing joint 
returns, and to widows or widowers who qualify for the 
special rates. It provides the split-income benefits. 

Schedule III applies to uiimarried (or legally separated) 
taxpayers who qualify as "Head of Household." 

LINE 8(a)— Credit For Foreign Income Taxes 

If you itemize your deductions and claim credit for foreign 
income taxes, you should submit with your return Form 1116 
which contains a schedule for the computation of the credit 
with appropriate instructions. This form may be obtained 
from your Internal Revenue Service office. 

LINE 8(b)— Credit For Partially Tax-Exempt Interest 

If you itemize your deductions, you may deduct on line 
8(b), page 2 of your return, a credit for partially tax-exempt 
interest. This credit is 3^percent of the partially tax-exempt 
interest included in gross income. The credit may not exceed 
the lesser of (a) 3 percent of taxable income (line 5, page 2, 
Form 1040) for taxable year or (b) the amount of tax less the 
credit for income taxes paid to foreign countries and po.<!ses- 
sions of U. S. and the credit for dividends received. 



Schedule I. (A) SINGLE TAXPAYERS who do not qualify for rates in 

Schedules II and III, and (B) married persons filing separate returns 

If the amount on 

line 5, page 2, is: Enter on line 6, page 2: 

Not over $2,000 20% of the amount on line 5. 

Over — But not over — of excess over — 

$2,000 —$4,000 $400, plus 22% —$2,000 

$4,000 —$6,000 $840, plus 26% —$4,000 

$6,000 — $8,000 $1,360, plus 30% — $6,000 

$8,000 —$10,000 $1,960, plus 34% —$8,000 

$10,000 —$12,000 $2,640, plus 38% —$10,000 

$12,000 — $14,000 $3,400, plus 43% — $12,000 

$14,000 — $16,000 $4,260, plus 47% — $14,000 

$16,000 — $18,000 $5,200, plus 50% — $16,000 

$18,000 — $20,000 $6,200, plus 53% — $18,000 

$20,000 — $22,000 $7,260, plus 56% — $20,000 

$22,000 —$26,000 $8,380, plus 59% —$22,000 

$26,000 — $32,000 $10,740, plus 62% — $26,000 

$32,000 —$38,000 $14,460, plus 65% —$32,000 

$38,000 — $44,000 $18,360, plus 69% — $38,000 

$44,000 —$50,000 $22,500, plus 72% —$44,000 

$50,000 —$60,000 $26,820, plus 75% —$50,000 

$60,000 —$70,000 $34,320, plus 78% —$60,000 

$70,000 —$80,000 $42,120, plus 81% —$70,000 

$80,000 — $90,000 $50,220, plus 84% — $80,000 

$90,000 — $100,000 $58,620, plus 87% — $90,000 

$100,000 — $150,000 $67,320, plus 89% — $100,000 

$150,000 — $200,000 $111,820, plus 90% — $150,000 

$200,000 $156,820, plus 91% — $200,000 



Schedule II. (A) MARRIED TAXPAYERS filing joint returns, and (B) 

certain widows and widowers. (See page 8 of these instructions) 

// the amount on 

line 5, page 2, is: Enter on line 6, page 2: 

Not over $4,000 20% of the amount on line 5. 

Over — But not over — oj excess over — 

$4,000 — $8,000 $800, plus 22% — $4,000 

$8,000 —$12,000 $1,680, plus 26% —$8,000 

$12,000 —$16,000 $2,720, plus 30% —$12,000 

$16,000 —$20,000 $3,920, plus 34% —$16,000 

$20,000 — $24,000 $5,280, plus 38% — $20,000 

$24,000 — $28,000 $6,800, plus 43% — $24,000 

$28,000 — $32,000 $8,520, plus 47% — $28,000 

$32,000 —$36,000 $10,400, plus 50% —$32,000 

$36,000 —$40,000 $12,400, plus 53% —$36,000 

$40,000 —$44,000 $14,520, plus 56% —$40,000 

$44,000 —$52,000 $16,760, plus 59% —$44,000 

$52,000 —$64,000 $21,480, plus 62% —$52,000 

$64,000 — $76,000 $28,920, plus 65% — $64,000 

$76,000 —$88,000 $36,720, plus 69% —$76,000 

$88,000 — $100,000 $45,000, plus 72% — $88,000 

$100,000 — $120,000 $53,640, plus 75% — $100,000 

$120,000 — $140,000 $68,640, plus 78% — $120,000 

$140,000 — $160,000 $84,240, plus 81% — $140,000 

$160,000 — $180,000 $100,440, plus 84% — $160,000 

$180,000 — $200,000 $117,240, plus 87% — $180,000 

$200,000 — $300,000 $134,640, plus 89% — $200,000 

$300,000 — $400,000 $223,640, plus 90% — $300,000 

$400,000 $313,640, plus 91% — $400,000 



Schedule III. Unmarried (or legally separated) taxpayers who qualify 
as HEAD OF HOUSEHOLD. 

If the amount on 

line 5, page 2, is: Enter on line 6, page 2: 

Not over $2,000 20% of the amount on line 5- 

Over — But not over — oi excess over — 

$2,000 —$4,000 $400, plus 21% —$2,000 

$4,000 —$6,000 $820, plus 24% —$4,000 

$6,000 —$8,000 $1,300, plus 26% —$6,000 

$8,000 —$10,000 $1,820, plus 30% —$8,000 

$10,000 — $12,000 $2,420, plus 32% — $10,000 

$12,000 —$14,000 $3,060, plus 36% —$12,000 

$14,000 —$16,000 $3,780, plus 39% —$14,000 

$16,000 —$18,000 $4,560, plus 42% —$16,000 

$18,000 — $20,000 $5,400, plus 43% — $18,000 

$20,000 —$22,000 $6,260, plus 47% —$20,000 

$22,000 — $24,000 ... $7,200, plus 49% — $22,000 

$24,000 —$28,000 $8,180, plus 52% —$24,000 

$28,000 —$32,000 $10,260, plus 54% —$28,000 

$32,000 —$38,000 $12,420, plus 58% ^$32,000 

$38,000 —$44,000 $15,900, plus 62% —$38,000 

$44,000 —$50,000 $19,620, plus 66% —$44,000 

$50,000 —$60,000 $23,580, plus 68% —$50,000 

$60,000 —$70,000 $30,380, plus 71% —$60,000 

$70,000 — $80,000 $37,480, plus 74% — $70,000 

$80,000 — $90,000 $44,880, plus 76% — $80,000 

$90,000 — $100,000 $52,480, plus 80% — $90,000 

$100,000 — $150,000 $60,480, plus 83% —$100,000 

$150,000 — $200,000 $101,980, plus 87% — $150,000 

$200,000 — $300,000 $145,480, plus 90% — $200,000 

$300,000 $235,480, plus 91% — $300,000 

069—16—78312-1 



FACSIMILES OF TAX RETURNS, 1959 



151 



TAX TABLE FOR CALENDAR YEAR 1959 

FOR PERSONS WITH INCOMES UNDER $5,000 NOT COMPUTING TAX ON PAGE 2 OF FORM 1040 

Read down the income 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 appropriatt 
column headed by the number corresponding to the number of 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 1, is— 


And the number of exemptions |: 
claimed on line 4, page 1. is— :;;;;; 


If total income on 
line 11, page 1, is— 






And the number of exemptions claimed on 


line 4, page 1, is- 


- 








But less 
than 


1 


2 


3 


', At least 


But less 
than 


1 

And you are- 


2 

And you are- 


3 

And you are — 


4 


5 


6 


7 




Single 
or a 
married 
person 
Tiling 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


Single 
or a 
married 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


married 
couple 
filing 
jointly 


Single 
or a 
married 
person 
filing 
sepa- 
rately 


An un- 
married 
head of 
a house- 
hold 


A 

married 
couple 
filing 
jointly 




At least 


If 4 or '. 

more 

there 

is no 

tax 


If 8 or 
mote 
there 
is no 
tax 




Your tax is— 


Your tax is— 


$0 
675 


$675 
700 


$0 
4 


$0 



$0 



$2, 325 
2,350 


$2, 350 
2,375 


$301 
305 


$301 
305 


$181 
185 


$181 
185 


$181 
185 


$61 
65 


$61 
65 


$61 
65 


$0 



$0 



$0 



$0 



700 
725 
750 

775 


725 
750 
775 
800 


8 
13 
17 

22 














2,375 
2,400 
2,425 
2,450 


2,400 
2,425 
2,450 
2,475 


310 
314 
319 
323 


310 
314 
319 
323 


190 
194 
199 
203 


190 
194 
199 
203 


190 
194 
199 
203 


70 
74 
79 
83 


70 
74 
79 
83 


70 
74 
79 
83 


























800 
825 
850 

875 


825 
850 
875 
900 


26 
31 
35 
40 














2,475 
2,500 
2,525 
2,550 


2,500 
2,525 
2,550 
2,575 


328 
332 
337 
341 


328 
332 
337 
341 


208 
212 
217 
221 


208 
212 
217 
221 


208 
212 
217 
221 


88 

92 

97 

101 


88 

92 

97 

101 


88 

92 

97 

101 


























900 
925 
950 
975 


925 

950 

975 

1,000 


44 
49 
53 

58 








S s 





.^, 2,575 

1 2,600 

- 2, 625 

2,650 


2,600 
2,625 
2,650 
2,675 


346 
350 
355 
359 


346 
350 
355 
359 


226 
230 
235 
239 


226 
230 
235 
239 


226 
230 
235 
239 


106 
110 
115 
119 


106 
110 
115 
119 


106 
110 
115 
119 


























1,000 
1,025 
1,050 
1,075 


1,025 
1,050 
1,075 
1, 100 


62 
67 
71 
76 














2,675 
2,700 
2,725 
2,750 


2,700 
2,725 
2,750 
2,775 


364 
368 
373 
377 


364 
368 
373 
377 


244 
248 
253 

257 


244 
248 
253 
257 


244 
248 
253 
257 


124 
128 
133 
137 


124 
128 
133 
137 


124 
128 
133 
137 


4 

8 

13 

17 




















1,100 
1, 125 
1, 150 
1,175 


1, 125 
1, 150 
1, 175 
1,200 


80 
85 
89 
94 








" 










2,775 

2,800 

■ 2,825 

( 2,850 


2,800 

2,825 
2,850 
2,875 


382 
386 
391 
395 


382 
386 
391 
395 


262 
266 
271 
275 


262 
266 
271 
275 


262 
266 
271 
275 


142 
146 
151 
155 


142 
146 
151 
155 


142 
146 
151 
155 


22 
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 
2,925 
2,950 


2,900 
2,925 
2,950 
2.975 


400 
405 
.410 
415 


400 

404 
409 
414 


280 
284 
289 
293 


280 
284 
289 
293 


280 
284 
289 
293 


160 
164 
169' 
173 


160 
164 
169 
173 


160 
164 
169 
173 


40 
44 
49 
53 




















1,300 
1,325 
1,350 
1,375 


1,325 
1,350 
1,375 
1,400 


116 
121 
125 
130 




1 

5 

10 








2,975 
3,000 
3,050 
3, 100 


3,000 
3,050 
3, 100 
3, 150 


420 
427 
437 
447 


419 
426 
435 
445 


298 
305 
314 
323 


298 
305 
314 
323 


298 
305 
314 
323 


178 
185 
194 
203 


178 
185 
194 
203 


178 
185 
194 
203 


58 
65 
74 
83 




















1,400 
1,425 
1,450 
1,475 


1,425 
1,450 
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 


454 
464 
473 
482 


332 
341 
350 
359 


332 
341 
350 
359 


332 
341 
350 
359 


212 
221 
230 
239 


212 
221 
230 
239 


212 
221 
230 
239 


92 
101 
110 
119 




















1,500 
1,525 
1,550 
1,575 


1,525 
1,550 
1,575 
1,600 


152 
157 
161 
166 


32 
37 
41 
46 








3,350 
3,400 
3,450 
3,500 


3,400 
3,450 
3,500 
3,550 


496 
506 
516 
526 


492 
501 
511 
520 


368 
377 
386 
395 


368 
377 
386 
395 


368 
377 
386 
395 


248 
257 
266 
275 


248 
257 
266 
275 


248 
257 
266 
275 


128 
137 
146 
155 


8 
17 
26 
35 














1,600 
1,625 
1,650 
1,675 


1,625 
1,650 
1,675 
1,700 


170 
175 
179 
184 


50 
55 
59 
64 








3,550 
3,600 
3,650 
3,700 


3,600 
3,650 
3,700 
3,750 


536 
546 
556 
566 


530 
539 
549 

558 


404 
414 
424 
434 


404 
413 
423 
432 


404 
413 
422 
431 


284 
293 
302 
311 


284 
293 
302 
311 


284 
293 
302 
311 


164 
173 
182 
191 


44 
53 
62 

71 














1,700 
1,725 
1,750 
1,775 


1,725 
1,750 
1,775 
1,800 


188 
193 
197 
202 


68 
73 

77 
82 








3,750 
3,800 
3,850 
3,900 


3,800 
3,850 
3,900 
3,950 


575 
585 
595 
605 


567 
577 
586 
596 


443 
453 
463 
473 


441 
451 
460 
470 


440 

449 
■458 
467 


320 
329 
338 
347 


320 
329 
338 
347 


320 
329 
338 
347 


200 
209 
218 
227 


80 

89 

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 








3,950 
4,000 
4, 050 
4,100 


4,000 
4,050 
4, 100 
4, 150 


615 
625 
635 
645 


605 
615 
624 
634 


483 
493 
503 
513 


479 
489 
498 
508 


476 
485 
494 
503 


356 
365 
374 
383 


356 
365 
374 
383 


356 
365 
374 
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 


643 
653 
662 
671 


523 
533 

542 
552 


517 
527 
536 
545 


512 
521 
530 
539 


392 
401 
410 
420 


392 
401 
410 
419 


392 
401 
410 
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 


681 
690 
700 
709 


562 
572 
582 
592 


555 
564 
574 
583 


548 
557 
566 
575 


430 
440 
450 
460 


429 
438 
448 
457 


428 
437 
446 
455 


308 
317 
326 
335 


188 
197 
206 
215 


68 
77 
86 
95 








2,100 
2, 125 
2,150 
2,175 


2,125 
2, 150 
2, 175 
2,200 


260 
265 
269 
274 


140 
145 
149 
154 


20 
25 
29 
34 


4,550 
4,600 
4,650 
4,700 


4,600 
4,650 
4,700 
4,750 


734 

744 
754 
764 


719 

728 
738 

747 


602 
612 
622 
632 


593 
602 
612 
621 


584 
593 
602 
611 


470 
480 
490 
500 


467 
476 
486 
495 


464 
473 
482 
491 


344 
353 
362 
371 


224 
233 
242 
251 


104 
113 
122 
131 




2 

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 
4,950 


773 
783 
793 
803 


756 
766 

775 
785 


641 
651 
661 
671 


630 
640 
649 
659 


620 
629 
638 
647 


509 
519 
529 
539 


504 
514 
523 
533 


500 
509 
518 
527 


380 
389 
398 
407 


260 
269 
278 

287 


140 
149 
158 
167 


20 
29 
38 
47 


2,300 


2,325 


296 


176 


56 


4,950 


5,000 


813 


794 


681 


668 


656 


549 


542 


536 


416 


296 


176 


56 



16 ( *) This column may also be used by a v/idow or w tdo wer with dependent child who meets certain qualifications which are explained on page 8 of these instructions. 

U. S. &OVERNI«ENT PHI NTrNG OFFICE c59 16 76312-1 



152 



FACSIMILES OF TAX RETURNS, 1959 



SCHEDULE D 
(Form 1040) 



U. S. Treasury Deportmerxt — Internal Revenue Service 

GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

Attach this schedule to your Income Tax Return, Form 1040 



1959 



4 



For Calendar Year 1959, or other taatable year beginning 



1959, and ending 



19 



Name and Address us shown on page 1 of Form 1040 



(I) CAPITAL ASSETS 



Short-Term Capital Gains and Losses — Assets Held Not More Than 6 Months 


a. Kind of property (if necessary, attach state- 
ment 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. Depiecialion 

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 c4 sale 


h, Gain n toss (cohimn d 
plus column e less 
sum of columns : 
andj) 


I, _ 














$ 





































































^TYi ryrtJ-n fr\T> t/^cc^ Irrvm nnrfrnarQ^iiTiQ nnH firlnr-inriAq 






3 Fnffir nnn«;pH rnnital loss carrvover from 5 nr*=?reHinn tnxnhlG vears fAHa 


ch statement] 






4. Net short-term gain (or loss) from lines 1, 2, one 


i3 






$ 



Long-Term Capital Gains and Losses — Assets Held More Than 6 Months 


5. 














$ 






















































































-toT-m rrm'n {r,r ln^<i) frnm rvnrtnAr«Kirw nnrl fidljr-inrifis . 




7. Net long-term aain (or loss) h-om lines 5 and 6 




$ 




$ . 




9. If line 8 shows a GAIN— Ent 
there is a loss or no entry on 

10. Deduct line 9 from line 8. Ent 

11. If line 8 shows a LOSS— Ent« 

(a) the amount on line 8; (b) ta: 
for exemptions; or (c) $1,000. . 


sr 50 percent of line 7 or 50 percent of line 8, whichever is smaller. (Enter zero if 
line 7) . 




er balance here and on line 1. Schedule D Summary on oaae 3 of Form 1040 


s 


5r here and on 
table income c 


line 1, Schedu 
omputed witho 


le D Summary 
ut regard to cc 


Form 1040, the smallest of the following: 
ipital gains and losses and the deduction 


$ 



COMPUTATION OF ALTERNATIVE TAX. — Use only if the net long-term capital gain exceeds the net short-term capital loss, or if there 
is a net long-term capital gain only, and you are filing (a) a separate return with taxable income exceeding $18,000, or (b) a joint return, 
or as a surviving husband or wife, with taxable income exceeding $36,000, or (c) as a head of household with taxable income exceeding 
$24,000. 



12. Enter the amount from line 5, page 2, of Form 1040 

13. Enter amount from line 9 above 

14. Balance fline 12 less hne 13) 

15. Enter tax on amount on line 14 (Use applicable lax rate schedule on page 15 of Form 1040 InstructionsJ 

16. Enter 50 percent of line 13 

17. Alternative tax Oine 15 plus line 16). If smaller than amount on line 6, page 2, Form 1040, enter tiiis alternative 
tax on line 7, page 2, Form 1040 



(II) PROPERTY OTHER THAN CAPITAL ASSETS 



a. Kind of property (if necessary, attach state- 
ment 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 

allowecj i^or 

allowable) since 

acquisition or 

March 1,1913 

(attach schedule) 


f. Cost or othef 
basis and cost ol 

subsequent im- 
provements (if nat 
purchased, attach 
explanation) 


g. Expanse of sala 


h. Gain or loss (cotinind 
ptus coluroo e less 
sum of Goluinis f 


1 - 









— - 







s . . 


- 
































rf/~iin tny ^tv^o\ fpnm nnr+n^ard 


hinc nnA firliim 


ories 




3. Net gain (or loss) from hnes 1 and 2. Enter here and on line 2, Schedule 


D Summary on page 3 of Form 1040. . . . 


$ 
















10—76306-1 



FACSIMILES OF TAX RETURNS. 1959 



153 



INSTRUCTIONS— (References are to 

GAINS AND LOSSES FROM SALES 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 tor services rendered or from 
the sale of property referred to in (a) or (b) above. 

Special rules apply to dealers in securities for determining capital 
gain or ordinary loss on the sale or exchange of securities. Certain 
real property subdivided lor sale may be treated as capital assets. 
Sections 1236 and 1237. 

If the total distributions 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) , are paid to 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 
OS 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. 

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, 

(c) the cutting of timber or the disposal of timber or coal to 
which section 631 applies, and 

(d) the involuntary conversion oi 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 owmer-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 If a gift tax was paid with respect 
to property received by gift, see section 1015(d). Generally, the 
basis of property acquired by inheritance is the fair market value 
at time of acquisition 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 prop- 
erty not used in your trade or business, or not used for the produc- 
tion of income, the basis for determining gain is the original cost 
plus the cost of permanent improvements thereto. No losses are 
recognized for income 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 determin- 
ing LOSS use cost as adjusted. 



the Internal Revenue Code of 1954) 

Sale 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 
vrith 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. 

Losses on snxall business stock. — In the case of an individual 
a loss on section 1244 stock -.'hich would (but for that section) be 
treated as a loss from the sale or exchange of a capital asset shall, 
to the extent provided in that section, be treated as a loss from the 
sale or exchange of an asset which is not a capital asset. 

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 gair\s 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) will 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 
givon effect on line 9 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 Hmits the use of such 
carryover to the five succeeding years. In offsetting your capital 
gain and income of 1959 by prior year loss carryovers, use any 
capital loss carryover from. 1954 before using any such carryover 
from 1955 or subsequent years. Any 1954 carryover which cannot 
be used in 1959 must be excluded in determining total loss carry- 
over to 1960 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 taxpxiyer'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 low), or has entered 
into a contract or option to acquire, substantially identical stock 
or securities. 

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) ovming 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. Partners and partnerships see Section 707(b). 

Long-term capital gains from regulated investment com- 
panies. — Include in income as a long-term capital gain the amount 
you are notified on Form 2439 which constitutes your share of the 
undistributed capital gains of a regulated investment company. 
You are entitled to a credit of 25 percent of this amount which should 
be claimed on line 5, column (b), page I, Form 1040. Enter such 
amount in column (b) and wrile "Credit from regulated investment 
company" in the "Where Employed" column. The remaining 75 
percent should be added to the basis of your stock. Also include in 
income as a long-term capital gain any capital gain dividend which 
is paid to you by such company. 



U. S. eOVCRHMENT rRINTINC OFFICE 



INDEX 



[Asterisk («) Indicates new items] 



A Page 

Accounting period 11 

Acciumilation distribution from a complex trust.. 18 
Additional exemptions (age and blindness) . . 8, 19, 59-64- 

Adjusted gross deficit 19 

Adjusted gross income.. 3, 4, 14, 19, 24-27, 31, 35, 39, 

40, 42, 44-, 53-58, 67-100 

Alternative tax 14, 20, 44-46, 66 

Amended returns 11 

Analysis of data: 

Adjusted gross income 3-7 

Capital gains and losses 6, 7 

Declaration of estimated tax 4 

Dividends 4-6 

Excludable sick pay 6 

Exemptions 8, 9 

Income tax after credits 3 

Itemized nonbusiness deductions 7, 8, 11, 12 

Marital status 8, 9 

Number of returns 3, 11 

Overpayment of tax 4 

Self-employment tax 3 

Sole proprietorships 8, 9 

Standard deduction 11, 12 

Standard metropolitan statistical areas... 9, 10, 11 

Tax withheld 4 

Taxable income 3 

Average income tax 44 

Averaging process 18 



B 

Back pay 18 

Business or profession 3, 4, 14 

Expenses deductible 16, 19 

Net operating loss deduction 16, 18 

Net profit or net loss 16, 25-27, 43, 67, 86 

Rentals for which services were rendered.... 18 

Sole proprietorships 9 



Calendar year returns 

Capital gains and losses 

Sales of assets 3, 4, 16, 17, 19, 25, 

65 

Capital loss carryover 7, 16, 17, 

Excess long-term gain over short-term 

loss 6, 17, 19, 

Long-term 17, 

Loss before limitation 7, 

Short-term 17, 

*Types of assets sold 

Changes affecting comparability of data: 

*Form 1040W 

Income tax after credits of less than ^il-OO. 

*Life Insurance Tax Act of 1959 

Pensions and annuities, noncontributory 

Small Business Tax Revision Act of 1958 

Social Security Amendments of 1958 

Technical Amendments Act of 1958 

*Whole dollar amounts 





11 


6 


, V 


26. 


28, 


-67. 


86 


65, 


66 


-^5. 


46 


65, 


66 


17, 


65 


65. 


66 




7 




3 




14 




3 




17 




3 




3 




3 




3 



Classifications of data: Page 

Adjusted gross income classes 14 

Marital status of taxpayer 15 

Number of dependents 15 

Patterns of income 14 

Standard metropolitan statistical areas 15 

States 15 

Taxable and nontaxable status 14 

Taxable income classes 14 

Taxpayment status and types of taxpayraents . . 14, 15 

Type of deduction (standard or itemized).... 14 
Types of tax (alternative tax or normal tax 

and surtax) 14 

Community property 9 

Credit on 1960 tax 21, 30, 41, 50 



Declaration of estimated tax... 4, 15, 21, 30, 41, 50-52 

Definitions : 

Exemptions 19 

Measures of individual income 19, 20 

Sources of adjusted gross income 16-19 

Tax items 20, 21 

Total itemized deductions 18, 19 

Dependency qualifications 15, 19 

Dependent exemption 8, 15, 19, 59-64 

Dependents other than taxpayers' children.. 8, 15, 59-64 

Description of sample: 

Coverage 13, 14 

Method of estimation 12 

Response and other nonsampling errors 13 

Sampling variability 12, 13 

Selection 12 

Dividends : 

After exclusions 4, 5, 16, 18, 25-27, 40, 66, 86 

Domestic and foreign 4, 5, 40 

Eligible and ineligible for exclusion 4, 5, 6 

Eligible for tax credit 4, 5, 6 

Exclusion from gross income 4, 5, 6, 40 

Qualifying and nonqualifying domestic... 4, 5, 6, 16 
Tax credit 4, 5, 20, 29, 41, 42 

Duplication of exemption 19 



Effective tax rate 44 

Estates and trusts 18, 19, 25, 26, 29 

Excludable sick pay 6, 40 

Exemptions 8, 29, 33, 37, 39, 40, 42, 53-64, 

68-85, 88-100 

Additional (age and blindness) 8, 19, 59-64 

Children 8, 9, 15, 59-64 

Duplication of 19 

Income and dependency qualification for 19 

Multiple support 19 

Other dependent 8, 15, 59-64 

Support test for 19 

Taxpayers ' 19, 59-64 



156 



166 



INDEX 



FICA tax withholding. (See Social security tax.) 

Filing requirements 11 

Foreign tax paid tax credit 20, 29, 4-2 

Form 1040 4-6, 11, 12, 14, 18, 19, 21 

Form 1040A 4, 11, 14, 16, 18-21, 39 

«Form 1040W 3-6, 11, 12, 14, 18, 19, 21, 40, 41 

Forms and instructions , 1959 116 



M Page 

Marital status of taxpayer... 8, 9, 15 

Measures of individual income: 

Adjusted gross deficit 19 

Adjusted gross income 19 

Gross income 19 

Taxable income 19, 20 

Taxable income for partial tax 20 

Multiple support exemption 19 



G 

Gross income 

Guide to: 

Basic tables by subject 

Contents 

Historical tables by subject. 



19 

23 
V 

101 



H 

Historical data, 1950-59: 

Adjusted gross deficit 

Adjusted gross income 102, 103, 109, 

Average income tax 

Business profit 

Dividends 

Income tax after credits 102, 103, 

Interest 

Itemized deductions 

Net gain from sales of capital assets 

Number of returns 102, 103, 

Partnership profit 

Rents and royalties net income 

Salaries and wages 

Self-employment tax 

States 109, 

Sources of income by type 

Taxable income 102, 



102 
110 
104 
107 
106 
110 
106 
105 
108 
109 
107 
107 
106 
102 
110 
105 
103 



N 

Net long-term gain in excess of net short-term 

loss. (See Capital gains and losses.) 
Net loss from sales of capital assets before 
limitation. (See Capital gains and losses.) 

Net operating loss deduction 18, 19 

*New data: 

*Types of assets sold {Statistics of Income- 
1959, Sales of Capital Assets reported on 

Individual Income Tax Returns) 7 

*Form 1040W 3-6, 11, 12, 14, 18, 19, 21, 40, 41 

Noncalendar year returns H 

Normal tax and surtax 6, 14, 20, 44-46, 66 

Number of dependents 15 

Number of returns. (See specific type of return 
or classification.) 





Office of International Operations 15 

Other areas 15 

Other dependent exemption 8, 15, 59-65 

Other sources of adjusted gross income... 4, 18, 19, 25, 

26, 29, 39, 40 

Other tax credits 20, 21, 29, 42 

Overpayment of tax 4, 21, 30, 39, 41 



Income and dependency qualifications for exemp- 
tion 19 

Income attributable to several tax years 18, 19 

Income tax after credits 3, 20, 21, 24, 30, 34, 38, 

39, 41, 42, 44-46, 53-58, 67-100 

Income tax after credits of less than $1.00 14 

Income tax before credits 20, 29, 41, 42, 45, 46 

Income tax rates 20 

Income test H 

Interest 16, 18, 25-27, 40, 66, 86 

Internal Revenue Districts 15 

Inventions and artistic works 18 

Itemized deduction returns 7, 8, 11, 12, 14, 42, 

57, 58 
Total itemized deductions 18, 19, 25, 26, 40, 42 



Joint returns of husbands and wives 8, 9, 31-34, 45, 

47, 53, 55, 57, 60, 77-85 



L 

»Life Insurance Income Tax Act of 1959... 
Long-term services 

Lump-sum payment of insurance contracts . 



3 
18 
18 



Partial tax 20 

Partially tax-exempt interest tax credit 20 

Partnerships 3, 4, 14, 16, 25-27, 42, 67, 86 

Patterns of income ^^t ^^ 

Payments on 1959 declaration 21, 30, 41, 50-52 

Pensions and annuities : 

Life expectancy method 17, 25, 26, 

Noncontributory 

3-year method 17, 25, 26, 

Per capita exemption 

Preliminary Report, Statistics of Income, 1959- 
60, V. S. Business Tax Returns 



28 
17 
28 
19 



Publications in preparation. 



back cover 



R 

Refund of tax 11, 21, 30, 39, 41, 50 

Rents and royalties.. 14, 18, 19, 25, 26, 28, 43, 67, 86 

Retirement income tax credit 20, 29, 42 

Returns of heads of household 8, 9, 46, 49, 54, 56 

Returns of other single persons 8, 9, 35-38, 48, 54, 

56, 58, 64 
Returns of surviving spouse.... 8, 9, 47, 54, 56, 58, 63 
Returns with neither overpayments nor tax due... 14, 52 

Returns with no information H 

Returns with no taxable income 29, 39, 41, 42 

Returns with tax due at time of filing 14, 15, 51 

Returns with tax overpayment 14, 15, 50 



INDEX 



157 



S Page 

Salaries and wages 16 

Net 3, 4, U, 19, 25-27, 39, 40, 43, 67, 86 

Not subject to withholding 11, 18 

Sales of capital assets. (See Capital gains and 
losses.) 

Sales of property other than capital assets 17, 25, 

26, 28 
Self-employment : 

Income 3, 11 

Tax 3, 14, 20, 21, 30, 42 

Tax rate 3, 21 

Separate returns of husbands and wives .... 8, 9, 45, 48, 

53, 55, 57, 61 

Small Business Tax Revision Act of 1958 3 

Social Security Amendments Act of 1958 3 

Social security tax: 

*Excess 21, 30, 39, 41 

Rates 3, 21 

Sole proprietorships 9 

Community property 9 

Preliminary Report, Statistics of Income, 

1959-60, U. S. Business Tax Returns 9 

Sources of adjusted gross income 16-19, 25-27 

Sources of data 11, 12 

11 

11 

11 

11 

11 

11 

18 

20 



Amended returns 

Calendar year returns 

Noncalendar year returns 

Returns with no information 

Tentative returns 

Unaudited returns 

Special tax treatment 

Split-income provision 

Standard deduction 11, 12, 14, 25, 55, 56 

Standard metropolitan statistical areas 9-11, 15, 

86-100 

Map 10 

States 15, 67-76 

Support test for exemption 19 

Synopsis of laws 112 



Tax items: Page 

Alternative tax 20 

Income tax after credits 20, 21 

Income tax before credits 20 

Income tax rates 20 

Normal tax and surtax 20 

Overpayment 21 

Payments on 1959 declaration. 21 

Self-employment tax 21 

Tax credits 20, 21 

Tax due at time of filing 21 

Tax withheld 21 

Tax paid at source tax credit 20, 21 

Tax rates: 

Effective 44 

Income 20 

Self- employment 3, 21 

Social security 3, 21 

Tax table 11, 12, 14 

Tax withheld 4, 21, 30, 39, 41, 50-52 

Taxable and nontaxable status 14 

Taxable income 3, 19, 24, 29, 33, 37, 39, 41, 42, 

44-46, 53-58, 67-100 

Classes 14, 45-49 

For partial tax 20, 45, 46 

One-half excess long-term gain 45, 46 

Taxpayers ' exemption 8, 9, 15, 59-64 

Taxpayers ' children exemptions 19, 59-64 

Taxpayment status and types of taxpayments 14, 15 

Technical Amendment Act of 1958 3 

Tentative returns H 

Throwback tax credit 20, 21 

Total Itemized deductions 18, 19, 25, 26, 40, 42 

Type of deduction 14 

»Types of capital assets sold 7 

Types of tax 1"^ 



Unaudited returns . 



11 



Tax base. (See Taxable income.) 

Tax credits 20, 21, 29, 41, 42, 45, 46 

Tax due at time of filing 21, 30, 39, 41 



»Whole dollar amounts. 



4U. S. GOVERNMENT PRINTDJO OFFICE : 1961 O -615027 



Statistics of Income 

Supplemental Report 



1959 



Saks of Capital Assets 

reported on 

Individual 



INCOME TAX 
RETURNS 



for 1959 



IMS- 




'"<^£^ 



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



U. S. TREASURY DEPARTMENT 



Internal Revenue Service 



Publication No. 1^58 (7-62) 



INTERNAL REVENUE SERVICE 



Mortimer M. Caplin, Commissioner 

Bertrand M. Harding, Deputy CommissioneT 

William H. Smith, Assistant CommissioneT (Planning and Research) 

Statistics Division: 

Ernest J. Engquist, Jr., Director 

James M. Jarrett, Assistant Director 

Thomas F. McHugh, Chief, Income, Finance, and Wealth Branch 

WfiLLiAM J. Smith, Jr., Statistician 



Boston Public Library 
Superintendent of Documents 



OCT 2 6 1952 
DEPOSITORY 



united states 

government printing office 

washington - 1962 



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



LETTER OF TRANSMITTAL 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C. , July 5, 1962. 

Dear Mr. Secretary: 

I am transmitting Statistics of Income— 1959, Supplemental Report 
on Sales of Capital Assets Reported on Individual Income Tax Returns, 

prepared in partial fulfillment of the requirements of section 6108 of 
the Internal Revenue Code of 195<+, which specifies that statistics be 
published with respect to the operation of the income tax laws, includ- 
ing classifications of income, and other facts deemed pertinent and 
valuable. 

This supplemental report contains the results of a pilot project 
designed to determine the feasibility of obtaining detailed information 
on capital gains and losses from income tax returns. The data were de- 
rived from separate Schedule D (Form 10<V0), Gains or Losses from Sales 
or Exchanges of Property, 1959, or equivalent schedule supplied by the 
taxpayer, which accompanied individual income tax returns. Form 1040, 
1959. 

The pilot project presents new information on the number of returns 
with transactions in capital assets, classified into 4-0 types; the num- 
ber of returns with long-term capital assets, classified into 10 broad 
groups, and associated amounts of gross sales and realized capital gain 
and loss; and the number of returns with transactions in corporate stocks 
by length of period held prior to sale. 

The results are being made available in published form to analysts 
generally as valuable research tools, which add to the existing knowl- 
edge about this field, and which provide reference points for consider- 
ation of the shape and direction which further statistical inquiry 
might take. 



■>4!«^^ ^^^ C^^iyoMu^ 



HONORABLE DOUGLAS DILLON, 

Secretary of the Treasury. 



Commissioner of Internal Revenue 



III 



CONTENTS 

Page 

Capital gains and losses, 1959 1 

Sources of data and description of sample 2 

Sources of data 2 

Sample selection 2 

Method of estimation 2 

Sampling variatility 2 

Response and other nonsampling errors 2 

Comparison with Statistics of Income, 1959 3 

Explanation of classifications and terms K 

Adjusted gross income classes U 

Capital asset classifications U 

Gross sales K 

Long-term capital gain (or loss ) 5 

Net long-term gain (or loss ) 5 

Periods held for corporation stocks 5 

Types of capital assets 5 

Types of long-term capital assets 6 

Basic tables: 

1. Number of individual income tax returns with sales of 

short-term capital assets only, long-term capital assets 

only, and both, by types of capital assets, 1959 9 

2. Individual income tax returns with sales of long-term 

capital assets — number of returns, gross sales, gains, 

and losses, by types of long-term capital assets, 1959.. 10 

3. Individual income tax returns with sales of long-term 

capital assets — number of returns, gross sales, gains, 
and losses, by types of long-term capital assets, and 

by adjusted gross income classes, 1959. H 

4-. Number of individual income tax returns with sales of 
corporation stocks, including rights, by periods held, 

1959 12 

Facsimiles of 1959 capital gains study data soin-ces: 

Capital gains study abstract l-^ 

Capital gains study worksheet 15 

Form 1040, 1959 16 

Schedule D (Form 1040) 20 



SALES OF CAPITAL ASSETS REPORTED ON INDIVIDUAL 
INCOME TAX RETURNS, 1959 



This study on capital gains and losses was iindertaien primarily as 
a pilot project to determine the feasibility of obtaining detailed in- 
formation concerning the impact of capital asset transactions on income 
reported by taxpayers. In view of the primary purpose of the study, it 
was designed to cover only some of the more important measures of the 
extent to which the sale of various types of capital assets was re- 
flected in the income reported by individuals on their Federal income 
tax returns for 1959. For example, data for the length of time for 
which capital assets were held prior to their sale are shown only for 
the most frequently reported capital asset type, corporate stock. Al- 
though the study is limited in scope, it was felt that the information 
contained was of general interest and value to analysts interested in 
the subject and is therefore being made available as a supplemental 
report in the Statistics of Income series. 

The findings of the pilot project are presented in four tables on 
pages 9 to 12. In table 1 a tabulation of the number of returns 
with sales in 1959 of short-term capital assets, long-term capital 
assets, and both, is given for 4-0 types of assets. Table 2 shows 
gross sales, and total realized gains and losses for 10 groupings of 
long-term assets. Table 3 presents information on sales, gains, and 
losses for these 10 groups by size of adjusted gross income. Table <+ 
presents the number of returns with short- and long-term sales of cor- 
porate stocks by periods held, which range from less than 3 months to 
20 years or more. 



CAPITAL GAINS AND LOSSES, 1959 

Gain or loss from the sale of capital assets in 
1959, was reported on nearly 5,000,000 of the 
60, 000, 000 individual income tax returns filed for 
that year. Long-term gains or losses were reported 
on 4., 600, 000 returns, of which 700,000 also had 
short-term gains and losses. About 300,000 returns 
had only short-term capital gains or losses. 

As shown in table 1, of 4-0 asset types, corporate 
stocks and rights appeared on the greatest number 
of returns, 1,700,000. Two-thirds of this number 
had only long-term sales of stock, while one-quarter 
had both long- and short-term sales. 

Distributions from regulated investment companies 
were reported second most frequently, appearing on 
1,000,000 returns. Sales of livestock were third 
in order of frequency. Livestock sales were reported 
as long-term on practically all of the returns with 
this asset type. 

Table 2 shows that the total amount of long-term 
capital gain realized in full in 1959 by taxpayers 
was $14,200,000,000 compared with fully realized 
long-term capital loss $1,800,000,000. The average 
gain per return was about $3,100 and the average 
loss nearly $400. Of the ten groups of long-term 
assets, only sales of U. S. Government securities 
resulted in an overall loss. 

Somewhat over 40 percent of the total net gain 
realized and 60 percent of the net loss realized 
were attributable to sales of corporate stock. The 
gross proceeds from stock sales amounted to 



$17,500,000,000. Net long-term gain from stock 
averaged about $3, 200 per return with this asset 
type. 

On the basis of the data presented in table 3, it 
is estimated that 97 percent of the returns with 
sales of long-term capital assets had adjusted gross 
income less than $50,000. On the other hand, 25 
percent of the sales volume and 36 percent of the 
net gain was reported on returns with higher in- 
comes. Long-term capital asset returns with adjusted 
gross income $10,000 or less numbered 3,127,000 and 
had $3,337,000,000 net capital gain, an average of 
about $1, 000 per return. There were 266 returns 
with adjusted gross income $1,000,000 or more, which 
had $542, 000, 000 net long-term gain, an average of 
about $2,000,000 per return. In general, as the 
level of income increased, the average net gain per 
return was larger. 

Table 4 shows that short-term sales of corporate 
stock were reported on about 600,000 returns. Sales 
of stock held less than 3 months were associated 
with 400,000 returns. About 200,000 returns con- 
tained at least one transaction of stock held 3 
months prior to sale. The average length of time 
for which corporate stocks were held prior to their 
sale as short-term assets was about 3.2 months. 

In the long-term category nearly 200, 000 of the 
1, 600, 000 returns showed stock held slightly more 
than 6 months. Holding periods of 20 years or more 
were reported on 77,000 returns. The average period 
held, prior to sale, of stocks which were long-term 
capital assets was slightly over 4 years. 



CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959 



SOURCES OF DATA AND DESCRIPTION OF SAMPLE 
Sources of data 

The statistical Information in the tables of this 
report was estimated from a sample of unaudited 
individual income tax returns. Forms 104-0, with 
capital gains and losses, filed by citizens and 
residents during the calendar year 1960 in the 
district offices of the Internal Revenue Service 
and with the Director of International Operations 
in the National Office. The sample represents all 
1959 returns with capital gains and. losses regard- 
less of when filed. The majority of the returns 
covered income for the calendar year 1959; a rela- 
tively small number of returns showed accounting 
periods on a noncalendar year basis. Tentative 
returns and returns with no information regarding 
income and tax were eliminated from the tables, and 
amended returns were included only when the origi- 
nal returns were excluded. 

The information on capital gains and losses was 
taken from separate Schedule D (Form 1040), "Gains 
and Losses From Sales or Exchanges of Property" or 
from the taxpayer's own schedule. The data were 
coded and manually transcribed by clerks onto 
abstract sheets. The abstracted information was 
then transferred to punch cards for processing by 
conventional electric accounting machines. Sample 
weights were applied manually to the machine product 
to yield estimates for all returns with capital 
gains and losses. 

Sample selection 

The sample of individual income tax returns used 
to derive the tables in this pilot study was a 
systematic subsample of the regular. Statistics of 
Income sample. •'■ The sampling plan, including the 
number of returns in the sample, is given in 
table A. 

Table A. —INDIVIDUAL INCOME TAX RETlmNS 1959 SAMPLING RATES AND 
SAMPLE COUNTS 





Prescribed sampling 
rate 


Total sample count 


Type of return^ 


Statistics 
of Income 


Pilot 
Study 


Statistics 
of Income 


Pilot 
Study 




(1) 


(.2) 


(3) 


(4) 




.003 

.008 

.03 

.03 

.30 

.50 
1.00 
1.00 

.008 
1.00 


.001 
.002 
.002 
.002 
.03 

.03 
1.00 
1.00 

.002 

1.00 


8A,427 
59,744 
95,300 
38,672 
U,714 

28,028 

5,031 

5,319 

3,183 

186 




Under $10,000 Schedules C and F 


16,828 
6,853 
2,930 
2,411 

2,626 

5,031 

5,319 

368 

186 




$10,000 under $50,000 Schedules C and F 


$50,000 under $150,000 Schedules C and F... 


$150,000 and over Schedules C and F 

Prior year delinquent under $50,000 

Prior year delinquent $50,000 and over 



^Excludes 1040A returns which are normally sampled for Statistics of liicorae, but 
which were not repre-^ented in this study because they do not provide for the repor-U 
ing of capital assets information. 



Method of estimation 

Each return was given a weight in accordance with 
its sample class. The national estimate for any 
item was then obtained by weighting the item in 
each return and then adding together the weighted 



figures for all returns. The weight for a sample 
class is the ratio of estimated total number of 
returns in the sample class to the number of sample 
returns in the sample class. The population (esti- 
mated total number of returns) for each sample 
class was the final 1959 Statistics of Income popu- 
lation. 

Subsequent to the conversion of the capital 
assets transcript data to punch cards, it was 
determined by a comparison of counts from the punch 
cards with separate counts available from the 
Statistics of Income electronic tape file, that not 
all capital asset returns in the subsample were 
represented in the punch card file. Since at that 
point there was no feasible way of obtaining the 
data for the missing returns, it was decided to 
eliminate the downward bias by replacing the missing 
returns with duplicates o,-^ returns selected at 
random from the classes with missing returns. The 
total number of returns with capital assets from 
which the data for the study were derived and the 
number of these which were duplicated are given in 
table B. 



Table B.— SAMPLE FREQUENCIES OF INDIVIDUAL INCOME TAX RETURNS WITH 
SALES OF CAPITAL ASSETS IN CAPITAL ASSETS STUDY, 1959 



Type of return 



Under $10,000 nonbusiness 

Under $10,000 Schedules C and F 

$10,000 under $50,000 nonbusiness 

$10,000 under $50,000 Schedules C and F. 

$50,000 under $150,000 nonbusiness 

$50,000 under $150,000 Schedules C and F 

$150,000 and over nonbusiness 

$150,000 and over Schedules C and F 

Prior year delinquent under $50,000 

Prior year delinquent $50,000 and over.. 



Number of returns in 
sample with capital 



1,739 
3,236 
1,660 
1,278 
1,875 

2,150 

4,122 

4,461 

21 

84 



Duplicated 
returns 
included 
in total 



26 
48 

33 


3 



For a more complete description of the Statistics of 
Income sample, see Statistics of Income- -1959 , Individual 
Income Tax Returns for 1959, pp. 12-14. 



Sampling variability 

The relative sampling variabilities at the 95 
percent level for selected frequencies are given in 
table C, and for selected money amounts in table D. 
The relative sampling variability of an estimate of 
a characteristic measures the precision of the 
estimate. More specifically, it is expected that 
95 percent, or 19 out of 20 of the samples selected 
similarly to the one actually selected, would yield 
estimates of a given characteristic that would 
differ percentagewise from the "true" value, which 
would be obtained by a complete enumeration, by less 
than the relative sampling variability. 



Response and other nonsampling errors 

In processing returns for collection purposes in 
the district offices and, later, in processing the 
sample of such returns for statistical purposes, 
several steps were taken to reduce taxpayer-reporting 
errors and other errors introduced in data process- 
ing operations. Over 90 percent of all individual 
returns filed during 1960 were mathematically veri- 
fied before they were made available for sample 
selection. Any corrections resulting from mathe- 
matical verification of the taxpayer's entries are 
reflected in the data tabulated. 



CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959 



Table C— RELATIVE SAMPLING VARIABILITY AT THE 95 PERCENT LEVEL OF THE NUMBER OF INDIVIDUAL INCOME TAX RETURNS WITH VARIOUS TYPES OF CAPITAL ASSETS, 

L959 



Type of capital assets 



Returns with- 



Capltal assets 



Relative 

sampling 

variability 



Short term capital assets 

only 



Relative 

sampling 

variability 



Long-term capital assets 
only 



Relative 

sampling 
variability 



Both short-term and long- 
term capital assets 



Relative 

sampling 

variability 



Returns with capital assets^ 

Returns with; 

Corporation stocks, including rights 

U< S< obligations 

State and local securities 

Other bonds, notes, and debentures.. 

Mortgages 



Distributions from regulated investment companies 

Share of gain or loss from partnerships and fiduciaries. 

Livestock 

Timber and timber royalties 

Coal royalties 



Oil and mineral rights and leases 

Oil well ventures 

Production payments in oil and minerals 

Plant and equipment^ real estate, automobiles and assets other than leases 

used in trade or business 

franchises and other rights and leases 

Certified "emergency facilities" 

Farm land with unharvested crop 

Other farm land 

Real estate subdivided 

Residence 



Rights of way on property and release 

Other real estate not used in trade and business 

Automobiles, furniture, objects of art, and other personal property not 

used in trade or business 

Options to buy or sell 

Commodities including futures contracts 

Lump-sum distributions from qualified retirement plans 

Life insurance and annuities 

Distributions from small business corporations 

Liquidation distributions 

Foreign currency conversion 



Nonbusiness bad debts 

Pension fund dissolved 

Sale of partnership interest 

Life interest in an estate 

Patents including patent royalties 

Other royalties 

Cancellation of lease or distributor's agreement. 

Termination payments to employees 

Installment sales from prior years 

Sales of other type assets 



(1) 



4,901,694 

1,749,240 

41,393 

120,799 

107,691 

26,354 

1,030,615 

345,066 

712,500 

55, 393 

4,576 

19,958 
6,067 

391,521 
3,647 

8,664 
102,088 
183,465 
210,663 

8,026 
327,833 

54,096 
14,510 
17,550 

45,205 

8,582 

82,739 

32,126 

67,507 
1,954 

68, 398 
7,628 

(^) 

4,474 
307,315 

76,744 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



3.73 
22.99 
13.32 
14.22 

31.85 

5.11 

7.94 

5.28 

21.04 

71.35 

39.67 
59.50 



(.') 



(') 



(^) 






7.45 
89.31 

) 

51.31 
16.01 
12.21 
12.18 

60.23 
9.24 

21.76 
44.26 
35.08 

27.40 
57.29 
17.60 
26.69 
) 

20.07 
97.34 
18.20 
61.60 



85.11 

9.15 

13.69 



285,250 

174,364 

3,713 

11,870 

19,662 

(') 

3,461 
12,081 
7,292 
(') 

(') 

3,462 
(^) 

17, 161 

4,064 
3,529 
7,502 

22,095 

7,104 

8,567 

12,802 

(^) 
(^) 
(^) 

65,468 

( = ) 
(^) 
I.') 



5,122 

15,480 



i.') 



(M 



8 






12.97 
86.10 
42.01 
32.69 
) 

75.35 
42.78 
53.09 



91.95 
92.60 
60.89 



i') 



62.75 
61.90 
41.05 









61.19 
45.48 



3,833,419 

1,151,871 
35, 556 
99,101 

80,984 
25,276 

1,027,027 

299,864 

686,706 

54,856 

4,576 

16.846 
2,127 

370,079 
3,583 

7,913 

97,480 

178,457 

202,161 

8,021 
297,246 

44,961 
5,871 
3,596 

45,204 

8,014 

78,622 

30,607 

(') 

1,954 
65,751 
7,625 
(^) 
{') 

4,474 

296, 181 

57,564 



4.72 
24.44 
U.89 
16.62 

32.70 

5.12 
8.57 
5.36 
20.85 
71.35 

43.07 
90.83 



(.') 



I.') 






7.65 
90.87 

) 

55.15 
16.29 
12.39 
12.47 

60.27 
9.72 

23.42 
51.69 
81.01 

27.40 
59.95 
18.01 
27.52 






97.34 
18.63 
61.63 



85. U 

9.74 
21.13 



733,025 

423,005 

9,828 
7,045 
(') 

33,121 
18,502 






4,281 



I') 
8,492 



(.') 



I') 



(') 



6,012 
3,700 



C8) 



C^) 



5.51 
7.35 



42.36 
50.66 






25.00 
39.18 






i') 






9i 






60.65 
63.92 



The number of returns on line 1 in eech column will not equal the sum of the number of returns for each type of capital asset since there are individual returns with more than 
one type of capital asset. Included here are 207,528 returns with unused capital loss carryover with relative sampling variability of 10.6 percent. 
^Sampling variability is too large to warrant showing separately. However, the grand total reflects data deleted for this reason. 



Table D.— RELATIVE SAMPLING VARIABILITY OF MONEY AHDUNTS AT THE 95 
PERCENT LEVEL FOR INDIVIDUAL INCOME TAX RETURNS WITH SELECTED 
TYPES OF LONG-TERM ASSETS, 1959 



Gross sales: 

Amount thousand dollars. . 

Relative sampling variability percent.. 

Long-tenn gains: 

Amount thousand dol Lars. . 

Relative sampling variability percent. . 

Long-term losses: 

Amount thousand dollars. . 

Relative sampling variability percent. . 



Returns with long-tenn 
sales of — 



Corporation 
stocks 



17,469,622 
5.86 



6,197,721 
5.07 



1,089,460 

9.37 



Real estate 

not used in 

business 



9,994,768 
9.29 



2,360,881 
10.20 



143,443 

24.08 



However, as indicated previously, the information 
in the study was obtained from unaudited returns. 
In the statistical processing of the returns, no 
attempt was made to apply audit techniques to 
correct taxpayer errors of the nonmathematical 
variety. Examples of such errors are misclassifi- 
cation of a transaction as a capital assets trans- 
action or misclassification of a capital assets 
transaction as to whether it is short-term or long- 
term. 

In transcribing and tabulating the information 
from the sampled returns, additional checks were 
imposed to improve the quality of the resulting 



estimates. An intensive system of sample management 
and control was used to insure the selection of the 
prescribed sample and prevent any serious under- 
coverage. Sample controls were maintained on a 
district basis by the most detailed sampling strata. 
In addition, a name control file for internal use 
only, containing a historical record of tax return 
information for certain taxpayers who annually 
report large incomes, provided a further check on 
the completeness of the sample. 

However, the controls maintained over the selec- 
tion of the sample and the processing of the source 
data in the field offices did not completely elimi- 
nate the possibility of error. Also, practical 
operating considerations necessitated allowance of 
reasonable tolerance in controlling the processing 
of these data within the Statistics Division. 

Comparison with Statistics of Income, 1959 

As mentioned earlier, the returns for the pilot 
study were contained in a subsample of the Statistics 
of Income sample for 1959. Subsequent phases in the 
statistical processing were done separately from 
the regular Statistics of Income processing. The 
separate treatment tended to make for certain lack 
of comparability between the study results and 
Statistics of Income. 



CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959 



Table E.— ESTIMATES OF NUMBER OF INDIVIDUAL INCOME TAX RETURNS WITH 
CAPITAL GAINS AND LOSSES, 1959 



Adjusted gross inoome classes 



Total 

No adjusted gross income.. 

Under $10,000 

$10,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000... 

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



Pilot 
study 



4,901,694 

111,259 

3,325,088 

1,346,747 

94,627 

18,538 

4,475 
693 
267 



Statistics 

of Income 

1959' 



4,907,129 

111,414 

3,299,116 

1,379,930 

91,504 

19,681 

4,517 

700 
267 



^Statistics of Ihcome- 

column 1. 



1959, Individual Income Tax Returns for 1959, 



65, table 15, 



Table F.— ESTIMATES OF AMOUNT OF NET LONG-TERM CAPITAL GAIN ON 
INDIVIDUAL INCOME TAX RETURNS, 1959 





Amount (Thousand dollars) 


Distributions (Fcreent) 


Adjusted gross income classes 


Pilot 
study 


Statistics 

of Income 

1959> 


Pilot 
study 


Statistics 

of Income 

1959 




(1) 


(2) 


(3) 


(4) 


Total 


12,331,867 

216,030 

3,336,946 
4,350,166 
1,454,337 
1,074,587 

916,771 
440,809 
542,221 


12,237,897 

220,139 

3,151,476 
4,255,490 
1,548,448 
1,160,087 

918,170 
441,848 
542,239 


100 

2 

27 
35 

12 
9 

7 
- 


100 
2 


Under $10 000 


26 






450 000 under $100 000 . . 


13 










$500 000 under $1 000 000 













^Statistics of Income — 1959. Individual Income Tax Returns for 1959, 

15, columns 7 plus 14, minus column 8 and column 15 . 



Table E shows the number of returns with capital 
gains and losses by adjusted gross income classes 
as estimated by the pilot study and by Statistics 
of Income. The differences here are basically due 
to the larger overall sample used for Statistics of 
Income. 

Table F contains estimates of net long-term capi- 
tal gain by adjusted gross income classes from the 
pilot study and from Statistics of Income. The 
study relative to Statistics of Income overestimates 
the amount of net long-term gain for all returns by 
0.8 percent. On the other hand, the percentage 
distributions of gain by adjusted gross income 
classes compare favorably. 

As already indicated, part of the differences in 
results can be explained in terms of different 
sample design and differing degrees of sampling 
variability. The remainder of the discrepancies no 
doubt may be ascribed to nonsampling factors such 
as clerical or processing errors which were non- 
corapensating, as between the study and other re- 
sults. However, analysis making use of other avail- 
able information does not reasonably justify the 
conclusion that the study results are subject to 
any serious bias. 



EXPLANATION OF CLASSIFICATIONS AND TERMS 

These explanations include definitions and limi- 
tations based on income tax law and descriptions and 
limitations of classifications used. 

Adjusted gross income classes 

The basis used for classifying data by size of 
income was the amount of adjusted gross income 
reported by the taxpayer on Form 10<+0. Adjusted 



gross income represents the sum of wages, salaries, 
bonuses, commissions, tips, and other compensation, 
less excludable sick pay; business and farm profit 
(or loss); and income from dividends after exclusions, 
taxable interest, rents, pens ions, sales of property, 
etc. Capital gains and losses are included, subject 
to the exclusions and limitations provided by law. 
That is, 50 percent of the excess of net long-term 
capital gains over any net short-term losses is in- 
cludible in adjusted gross income, whereas 100 
percent of any net short-term gain is includible. 
Net short- or long-term loss or combination of both 
is deductible from adjusted gross income up to 
$1,000 of taxable income. 

The income class "No adjusted gross income" in- 
cludes breakeven in adjusted gross income and 
adjusted gross deficit. 



Capital asset classifications 

Two major capital asset classifications were used 
in this pilot study. Returns were classified 
according to 4^0 classes of capital assets, which 
were further identified as short-term, long-term, or 
both. Returns with long-term capital assets were 
then classified according to ten broad classes of 
assets. Descriptions of each asset class are given 
further on under Types of capital assets and Types 
of long-term capital assets. 

The term, capital assets, as used in this study 
refers to all assets with realized gain or loss 
subject to specialized capital gain or loss treat- 
ment. As used in this sense, the term does not 
strictly agree with that defined in the Internal 
Revenue Code of 1954. That is, certain types of 
property, for example, depreciable business prop- 
erty, are specifically excluded in the Code defini- 
tion of a capital asset. However, since such property 
under other provisions of the Code is made eligible 
for specialized capital gain treatment, it has been 
grouped under the heading of "capital assets" for 
purposes of this study. 

Short-term capital assets are assets held for 6 
months or less prior to their sale or excnange. 
Long-term capital assets are assets held for more 
than 6 months prior to their disposition. 



Gross sales 

The gross sales price at which each long-term 
capital asset type was sold or exchanged during 
1959 was tabulated for all returns. Amounts 
realized represent cash and the fair market value 
of other property, including mortgages, notes, and 
other evidences of indebtedness received. However, 
for certain asset types with capital gains, the 
concept of gross sales is inappropriate and there- 
fore is statistically recorded as zero. These 
special cases include the following: distributions 
from regulated investment companies; share of gain 
or loss from partnerships and fiduciaries; lump-sum 
distributions from qualified retirement plans; dis- 
tributions from small business corporations; liqui- 
dation distributions; distributions from dissolved 
pension funds; termination payments to employees; 
installment sales from prior years. 



CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959 



Long-term capital gain (or loss) 

Amounts reported by individual taxpayers from the 
sale or exchange of each long-term asset type before 
the allowable 50 percent exclusion ( or limitation 
in the case cf loss) from adjusted gross income were 
tabulated for all returns. Except for the particu- 
lar transactions indicated in Gross sales above, 
the figures so tabulated represent the difference 
between the reported figures on gross sales price 
and the sum, reduced by depreciation allowed or 
allowable since acquisition, of cost or other basis 
and subsequent improvements and expenses of sale- 
Net long-term gain (or loss) 

This represents the difference for all returns 
between total long-term gains and long-term losses 
for each asset type (before exclusions and limita- 
tions) , 

Periods held for corporation stocks 

Each return with sales of corporation stocks and 
rights was classified on the basis of information 
on the return on dates of acquisition and sale for 
each stock transaction into 1 or more of 5 holding 
periods in the case of short-term sales and 13 hold- 
ing periods in the case of long-term sales. In some 
instances, where only partial information on dates 
of acquisition and sale was available, period held 
was estimated. In other instances of partial 
information or no information, period held was 
considered as "not available." 



Types of capital assets 

The following is an enumeration of the items com- 
prising each asset type. Each asset type is listed 
here in the order of its appearance in table 1. 
Certain of the long-term asset types appearing in 
tables 2 and 3 are combinations of certain of the 
types shown here. Their composition is enumerated 
under Types of long-term capital assets. 

Corporation stocks, including rights. — Preferred 
stock, common stock, stock rights, warrants, or 
stock warrants. Includes stock used in short sales 
and arbitrage operations, worthless stock, stock 
ownership in a cooperative housing development or 
apartment provided the development or apartment is 
not identified as a "residence. " Excludes stock 
retired on liquidation of a corporation; all other 
types of corporate indebtedness, such as bonds, 
notes, debentures, etc.; stock options, or "privi- 
leges," "calls," "puts," "spreads," "straddles;" 
and liquidation distributions. 

U. S. obligations. — U. S. Government bonds, cer- 
tificates of indebtedness, and debentures; certifi- 
cates of indebtedness of U. S. Government agencies. 

State and local securities. — Bonds, bonds retired 
or distributed, notes and debentures, worthless 
bonds, notes, and debentures issued by State or 
local governments. Includes those involving short 
sales and arbitrage operations, and rights. Excludes 
options or privileges, including "calls, " "puts, " 
"straddles," and "spreads." 

Other bonds, notes, and debentures. — Corporation 
evidences of indebtedness other than stocks and 



rights, such as corporate bonds, income bonds, bond 
retirements or distributions, redemptions, notes, 
discounted notes, bond forfeitures and forfeiture 
declarations. 

Mortgages. — Evidences of indebtedness specifically 
described as secured by a mortgage, and mortgages 
foreclosed. 

Distributions from regulated investment compa- 
nies — Capital gains of corporations registered under 
the Investment Company Act of 194-0, both distributed 
as dividends and undistributed as reported by share- 
holders; investment company stock acquired after 
1957, sold at a loss by shareholders; and mutual 
funds or mutual investment funds. 

Share of gain or loss from partnerships and 
fiduciaries. — Distributed and undistributed capital 
gains and losses of partnerships, including syndi- 
cates and Joint ventures, accruing to the taxpayer. 
Excludes capital gain or loss from the sale of 
partnership interest ( separately classified else- 
where) . Fiduciary income includes income from trust 
funds, but excludes income from mutual funds and 
trust plans. 

Livestock. — Animals held as work animals or for 
breeding ( cattle, hogs, horses, including race 
horses, mules, donkeys, sheep, goats, and other 
mammals) , or for dairy purposes, and fur bearing 
animals such as chinchillas, mink or foxes. 

Timber and timber royalties. — Cut or standing 
timber, tree stiimps, and timber royalties. 

Coal royalties. — ^Mined coal, lignite, mined lig- 
nite, etc. Excludes royalties and all other mineral 
rights and royalties. 

Oil and mineral rights and leases. — Mghts, royal- 
ties and leases in oil and minerals, other than 
coal or lignite, such as gravel, sulfur, gas, stone, 
lime, etc. Includes exploration rights. Excludes 
production payments in oil and minerals. 

Oil well ventures. — Oil well ventures, sold at a 
loss. 

Production payments in oil and minerals Oil 

payments or mineral payments. 

Plant and equipment, real estate, automobiles, and 
assets other than leases used in trade or business. 
— Depreciable and nondepreciable assets used in 
trade or business sold or involuntarily converted. 
Includes seats on stock exchange, trade names, good 
will, covenants not to compete and other non- 
depreciable property used in trade or business 
Excludes franchises, leases, rights, certified "emer- 
gency facilities," canceled leases or distributor's 
agreements. (Note: This category is not necessarily 
coextensive with the "assets used in business" of 
Section 1231 of the Code. Thus the effect of that 
section that only net long-term gain be shown by 
the taxpayer for all such assets combined does not 
operate here.) 

Franchises and other rights and leases. — All bus- 
iness rights and leases such as water rights which 
are not elsewhere classified. 

Certified "emergency facilities". — Those relating 
to national defense projects subject to 60-month 
amortization. 

Farm land with unharvested crop. — Crops include 
groves and fruit and nut trees. 

Other farm land. — Farm land without unharvested 
crops. Includes rental property, and farm land 
abandoned for nonpayment of taxes. 



6 



CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959 



Real estate subdivided. — Real estate not used in 
trade or business subdivided into lots, parcels or 
tracts for sale purposes. Includes any necessaiy 
improveinents made on lots such as installation of 
water J sewer or drainage facilities, also curbs, 
roads and gutters; abandonment of subdivided real 
estate for nonpayment of taxes; and rental property. 

Residence. — Includes residence abandoned for non- 
payment of taxes and stock ownership and worthless 
stock in cooperative housing developments and apart- 
ments but only if development or apartment is tax- 
payer's residence. Excludes mortgage on residence. 

Rights of way on property and release. — Property 
rights and releases transacted. 

Other real estate not used in trade or business. 
— Real estate not elsewhere classified. Includes 
other rental property and real estate not sub- 
divided. 

Automobiles, furniture, objects of art, and other 
personal property not used in trade or business. — 
Personal property other than residence. Includes 
personal agreements, contracts, or covenants such 
as restrictive covenants, which do not relate to 
trade or business. Objects of art include literary, 
musical, or artistic works, but not "rights" to any 
of these. 

Options to buy or sell. — "Privileges," "calls," 
"hedges," "puts," "straddles," and "spreads;" in- 
cludes failures to exercise options relating to buy 
or sell. Excludes stock rights to any type of 
property, including securities, real estate, pat- 
ents, commodities, or personal property. 

Commodities including futures contracts. — Com- 
modities include mostly crops or staples such as 
grains, cotton, vegetable oils, etc., and also 
minerals, livestock, hides, wool, rubber, cocoa, 
etc. Includes those involved in short sales and 
arbitrage operations and rights. 

Lump-sum distributions from qualified retirement 
plans. — Qualified retirement plans such as profit 
sharing plans, pension plans, annuity plans, stock 
bonus plans, or employees' trusts or annuities. 

Life insurance and annuities. — Transactions such 
as exchange of an endowment contract for a life 
insurance contract, or exchange of an annuity for a 
life insurance policy or endowment contract. 

Distributions from small business corporations. — 
Capital gain distributions by small business cor- 
porations. Excludes capital gain distributions of 
regulated investment company distributions. 

Liquidation distributions. — Distributions from 
liquidations of stock and other assets. 

Foreign currency conversion. — Exchange of dollars 
for foreign currency. 

Nonbusiness bad debts. — Nonbusiness bad debts 
written-off. Excludes personal notes or discounted 
notes sold or exchanged, business bad debts, and 
worthless stock. 

Pension fund dissolved. — Pension fund dissolu- 
tions. 

Sale of partnership interest. — Partnerships in- 
clude syndicates and joint ventures. 



Life interest in an estate. — Life interest or 
tenancy in an estate or trust. The estate may be 
in any form of property, such as real estate, 
including farms, natural resources, etc. 

Patents including patent royalties. — Inventions, 
designs, rights, or interests in patents, inven- 
tions, designs, or rights, transferred by license, 
assignment, or sale. Includes patent payments for 
infringements and inventions by employees giving 
rise to payments by employers. Excludes copyrights 
or royalties on literary, musical, or artistic 
works. 

Other royalties. — Royalties not elsewhere defined 
or described. Includes royalties and copyrights on 
literary, musical, or artistic works. Excludes ar- 
tistic works, oil, coal and other mineral royalties, 
timber royalties, and patent royalties. 

Cancellation of lease or distributor's agreement. 
— Cancellation of tenants' leases on real estate or 
mineral rights, and of distributor's agreements 
relating distributions of goods. 

Termination payments to employees. — Payments for 
release by employees of rights, claims, or contract 
entered into before 1954-, to any future receipts or 
profits of the employer. 

Installment sales from prior years. — Installment 
payments received in the current year resulting 
from prior year sales, usually, of real estate, busi- 
nesses, or stock. Excludes current year install- 
ment sales which are classified by the type of 
asset sold. 

Sales of other type assets. — Assets not elsewhere 
classified. 



Types of long-term capital assets 

The following is a description only of those 
long-term capital asset types occurring in tables 2 
and 3 which represent groupings of the more de- 
tailed types appearing in table 1. 

Other bonds and certificates of indebtedness. — 
Includes State and local securities; other bonds, 
notes, and debentures; and mortgages. 

Natural resources. — Includes timber and timber 
royalties; oil and mineral rights and leases, coal 
royalties; oil well ventures, and production pay- 
ments in oil and minerals. 

Assets including real estate used in trade or 
business. — Includes plant and equipment, real es- 
tate, automobiles, and assets other than leases 
used in trade or business; franchises and other 
rights and leases; and certified "emergency facili- 
ties. " 

Real estate not used in trade or business and 
farm land. — Includes farm land with unharvested 
crop, other farm land, real estate subdivided, 
residence; rights of way on property and release, 
and other real estate. 

Sales of other type assets. — Includes all other 
types of assets not othervise classified in tables 
2 and 3. 



Basic Tables 



CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959 



Table 1.— NUMBER OF INDIVIDUAL INCOME TAX RETURNS WITH SALES OF SHORT-TERM CAPITAL ASSETS ONLY, LONG-TERM CAPITAL ASSETS ONLY AND 

BOTH, BY TYPES OF CAPITAL ASSETS, 1959 

[Taxable and nontaxable returns] 



Types of capital assets 



Number of returns with sales of- 



Capital 
assets 



CD 



Short-term 

capital 

assets only 

f2) 



Long-term 

capital 

assets only 

(3) 



Both short- 
term and long 
term capital 
assets 

M 



Returns with sales of capital assets^ 



Returns with sales of: 

Corporation stocks, including rights. 

U. S. obligations 

State and local securities 

Other bonds , notes , and debentures . . . 
Mortgages 



Distributions from regrilated investment companies 

Share of gain or loss from partnerships and fiduciaries. 

Livestock 

Timber and timber royalties 

Coa 1 roya Ities 



Oil and mineral rights and leases 

Oil well ventures 

Production payments in oil and minerals 

Plant and equipment, real estate, automobiles and assets other than leases used in trade or 

business 

Franchises and other rights and leases 



Certified "emergency facilities". 
Farm land with unharvested crop.. 

Other farm land 

Real estate subdivided 

Residence 



Rights of way on property and release 

Other real estate not used in trade and business 

Automobiles, furniture, objects of art, and other personal property not used in trade or business. 

Options to buy or sell 

Commodities including futures contracts 



Lump-sujn distributions from qualified retirement plans. 

Life insurance and annuities 

Distributions from small business corporations 

Liquidation distributions 

Foreign currency conversion 



Nonbusiness bad debts 

Pension fund dissolved 

Sale of partnership interest 

Life interest in an estate 

Patents including patent royalties. 



Other royalties 

Cancellation of lease or distributor's agreement. 

Termination payments to employees 

Installment sales from prior years 

Sales of other type assets 



4,901,694 



1,749,240 

41,393 

120,799 

107,691 

26,354 

1,030,615 

345,066 

■'12,500 

55,393 

4,576 

19,958 
6,067 

391,521 
3,647 

8,864 
102,088 
183,465 
210,663 

8,026 

327,833 

54,096 

14,510 

17,550 

45,205 

8,582 

82,739 

32,126 

67,507 

1,954 

68,398 

7,628 

(') 

(') 

4,474 

307,315 

76,744 



285,250 



174,364 

3,713 

11,870 

19,662 

(') 

3,461 

12,081 

7,292 



3 
( = ) 



3,462 



17,161 



4,064 
3,529 

7,502 

(') 

22,095 

7,104 

8,567 

12,802 

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

65,468 
(') 
(') 
(') 



5,122 

15,480 



3,883,419 



1,151,871 
35,556 
99,101 
80,984 
25,276 

1,027,027 

299,864 

686,706 

54,856 

4,576 

16,846 
2,127 

370,079 
3,583 

7,913 

97,480 

178,457 

202,161 

8,021 

297,246 

44,961 

5,871 

3,596 

45,204 

8,014 

78,662 

30,607 

(') 

(') 
1,954 
65,751 
7,625 

(') 

(2) 

4,474 

296,181 

57,564 



733,025 



423,005 
(') 

9,828 
7,045 



(') 



33,121 
18,502 






(') 






4,281 



8,492 
72 






(') 



6,012 
3,700 



^The data on line 1 in each column will not equal sum of the data for each type of capital asset below, since there are individual returns with more than 
one type of capital asset. Included here are 207,528 returns with unused capital loss carryover. 

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



10 



Table 2. 



CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959 

-INDIVIDUAL INCOME TAX RETURNS WITH SALES OF LONG-TERM CAPITAL ASSETS —NUMBER OF RETURNS, GROSS SALES, GAINS, AND LOSSES, 

BY TYPES OF LONG-TERM CAPITAL ASSETS, 1959 

[Taxable and nontaxable returns ] 



Types of long-terra capital assets 



Total 
number of 
returns^ 



(1) 



Gross sales 



( Thousand 

dollars) 

(2) 



Long-term 
capital gains 



(Thousand 
dollars) 



(3) 



Long-term 
capital 
losses 

(Thousand 
dollars) 



Net long- 
term 
capital gain 
(or loss)^ 

(Thousand 

dollars) 

(5) 



Returns with sales of long-term capital assets. 

Returns with sales of: 

Corporation stocks, including rights 

U. S. obligations 



Other bonds and certificates of indebtedness (Includes state and local securities; 
other bonds, notes, and debentures; and mortgages) 



Distributions from regulated investment companies 

Share of gain or loss from partnerships and fiduciaries. 
Livestock 



Natural resources (Includes tijrber and timber royalties; oil and mineral rights and 
leases; coal royalties; oil well ventures; and production payments in oil and 
minerals) 

Assets including real estate used in trade or business (Includes plant and equipment, 
real estate, automobiles, and assets other than leases used in trade and business; 
franchises and other rights and leases; and certified "emergency facilities") 

Real estate not used in trade or business and farm land (Includes farm land with un- 
harvested crop; other farm land; real estate subdivided; residence; rights of way 
on property and release; and other real estate) 



1,574,876 
37,680 

207,730 

1,027,154 

332,985 

705,208 

81,515 



Sales of other type assets (Includes all other types of capital assets) 



774,660 
659,082 



36,184,244 

17,469,622 
604,467 

2,670,709 

980,145 
381,991 



9,994,768 
1,675,537 



14,156,758 

6,197,721 
10,431 

/ 
419,687 

366,238 

1,062,797 

731,494 

275,524 



2,360,881 
2,066,040 



1,824,891 

1,081,460 
32,646- 

207,992 

5,867 

52,595 

30,378 

12,931 

128,314 

143,443 
129,265 



12,331,867 

5,116,261 
'22,215 

211,695 

360,371 

1,010,202 

701, 116 

262,593 



2,217,438 
1,936,775 



^Figure on line 1 will not equal sum of figures below, since there are individual returns with more than one type of capital asset. 
^Column (3) minus Column (4). 
■^Net long-term loss. 



CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959 



11 







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ng-te 
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gain 
r losi 

Thouaa 
dollar 

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umber of 
returns 

with 
ong-term 
capital 
assets 

(1) 




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►■«5--tf 


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z :=: 


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y-tf= 


► ■W-tf 


► 1 



5£ 



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<ii 


















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12 



CAPITAL ASSETS ON INDIVIDUAL INCOME TAX RETURNS, 1959 



Table 4.— NUMBER OF INDIVIDUAL INCOME TAX RETURNS WITH SALES OF CORPORATION STOCKS, INCLUDING RIGHTS, BY PERIODS HELD, 1959 

[Taxable and nontaxable returns] 



Periods held 



Number of 
returns 



Returns with sales of corporation stocks, including rights^. 

Returns with short-term sales of stock: 

Number of returns^ 



Period held: 

Under 3 months 

3 months under 4 months . 

4 months under 5 months . 

5 months to 6 months . . . . 



Not available: 

Total returns ^ 

Returns with installment sales from prior years. 
Other returns 



Returns with long-term sales of stock: 
Number of returns^ 



Period held: 

Over 6 months under 7 months . 

7 months under 8 months 

8 months imder 9 months 

9 months under 10 months 

10 months under 12 months.... 



1 year under 2 years.... 

2 years under 3 years... 

3 years under 5 years... 
5 years under 10 years.. 
10 years under 15 years. 

15 years under 20 years. 
20 years or more 



Not available: 

Total returns-' 

Returns with installment sale from prior year. 
Other returns 



1,749,2A0 



<W4,852 
199,561 
176,355 

171,686 



45,332 
1,025 

44,308 



1,574,876 



198,170 
175,722 
152,759 
122,287 
173,268 

521,192 
416,023 
526,001 
342,570 
141,719 

51, oa 

77,427 



199,226 

8,660 

191,166 



^Total returns will not equal the sum of returns with short-term sales of stock and returns with long-term sales of stock because some returns have both 
long-term and short-term entries. 

^"Number of returns" will not equal the sum of the various holding periods because some returns contain stocks and rights with a variety of holding periods. 

•'Total returns will not equal the sum of returns with installment sales from prior years and other returns because some returns will have installment sales 
and other not available dates. 



Facsimiles of 
Forms Used 



14 



FACSIMILES OF FORMS USED 



ABSTRACT-CAPITAL GAIN STUDY OF INDIVIDUAL INCOME TAX RETURNS, FORM 1040 - 1959 (PROJECT 59-467) 



MAME 


Knmr^ 


PART 1 - IDENTIFICATION CODES 


PART 2 - SUMMARY 


1. DISTRICT CODE 


ITEM 
(a) 


GAIN 




2. SAMPLE CODE 


(c) 


3. IDENTIFICATION NUMBER 


T. Adjusted gross Income (Page 1. Line 11) 














4. MARITAL STATUS 


a. Unused capital loss carryover (1954-S8) (Line 3. Seh. D(l)) 


















S. AGE EXEMPTIONS 


9. Net short-term gain or loss (Line 4. SeH. D(l)) 














6. A.G.I, SI7E 


10. Net lonq-term gain or loss (Lmr 7, Sck. Dfl)) 



















PART 3 - TYPE OF ASSET SOLD OR EXCHANGED (CODE FOR SHORT-TERM (1), LONG-TERM (2), OR BOTH (3) - SCH. 0(1)) 


ASSET 
CODE 

(a) 


LT 

ST 

CODE 


TYPE OF ASSET 

(c) 


ASSET 
CODE 

(a) 


LT 

ST 

CODE 

(b) 


TYPE OF ASSET 
(C) 


01 




Corr""'-'"on stocks Including rights 


23 




Automobiles, furniture, objects of art, and other personal property not used 


02 




U. S. Obligations 


in trade or business 


03 




State and local securities 


24 




Option to buy or sell 


04 




Other bonds, notes, and debentures 


25 




Commodities including futures contracts 


05 




Mortgages 


26 




Lump-Bum distributions from qualified retirement plans 


06 




Distribution from regulated investment companies 


27 




Life Insu/anoe and annuities 


07 




Share of gain or loss from partnerships and fiduciaries 


28 




Distributions from small business corporations 


08 




Livestock 


29 




Liquidation distributions 


09 




Timber and timber royalties 


30 




Foreign currency conversions 


10 




Coal royalties 


31 




Nonbusiness bad debts 


11 




Oil and mineral rights and leases 


32 




Pension lunds dissolved 


12 




Oil vnell venture 


33 




Sole of partnership Interest 


13 




Production payments in oil and minerals 


34 




Life Interest in an estate 


U 




Plant and equipment, real estate, automobile, ond assets other 
than leases used In trade or business 


35 




Patents and patent royalties 




36 




Other royalties 


15 




Franchise and other rights and leases 


37 




Cancellation of lease or distributor's agreement 


16 




Certified "emergency" facilities 


38 




Termination payments to employees 


17 




Farm land with unharvested crop 


39 




All Installmait sales from prior years 


18 




Other farm land 


40 




All other (List) 


19 




Real estate subdivided 








20 




Residence 








21 




Rights of way on property and release 








22 




Other real estate not used in trade or business 





























PART 4- 


CORPORATE 


STOCKS - PERIOD HELD 










[^) 


(b) 


(c) 


(a) 


(b) 


(<^1 


i'^) 


(b) 


(c} 


(o) 


(b) 


(c) 


Months under 
3 months 


41 




7 Months under 

9 months 


46 




2 Years under 
3 years 


51 




20 Years and 


56 




3 Months under 
4 months 






8 Months under 
9 months 


47 




3 Yeors under 
5 years 


52 




Not available 

Shcrt-term 


57 




4 Months under 
5 months 






9 Months under 
10 months 


48 




5 Years under 
10 years 


53 




Not available 
Long- te mi 


58 




5 Months up to 
6 months 






10 Months under 

12 months 


49 




10 Years under 
1 5 years 


54 




Installment sale 

Short-term 


59 




Over 6 months 
under 7 mos. 






1 Year under 
2 years 


SO 




IS Years under 

20 years 


55 




Installment sale 

Long-term 


60 




Port 5 - Selected Categories of Long-term Assets - (From Worksheet) 


CONTINUATION OF PART 3 ASSET CODE 40 


CATE- 
GORY 
CODE 

(a) 


GROSS SALES 
(Worksheet, b) 

(b) 


TOTAL GAIN 

(Worksheet, c) 

{c) 


TOTAL LOSS 
{Worksheet, d) 

(d) 




71 






















72 






















73 






















74 






















75 






















76 






















77 






















78 






















79 






















80 



































U. 5. TREASURY DEPARTMENT ■ INTERNAL REVENUE SERVICE 



FORM 2812 (4-60) 



FACSIMILES OF FORMS USED 



15 



WORKSHEET - CAPITAL GAIN STUDY OF INDIVIDUAL INCOME TAX RETURNS; FORM 1040-1959 (PROJECT 59-467) 
(TO BE USED WITH PART 5; ABSTRACT LONG-TERM ASSETS ONLY) 


PAGE OF PAGES 


1. DISTRICT CODE 


RELATION OF CATEGORY CODES IN PART 5 TO ASSET CODES IN PART 3 


2. SAMPLE CODE 


CODE 71 INCLUDES CODE 01 


CODE 76 INCLUDES CODE 08 




CODE 72 INCLUDES CODE 02 


CODE 77 INCLUDES CODES 09, 10, 11, 12, 13 




CODE 73 INCLUDES CODES 03, 04. 05 






CODE 78 INCLUDES COOES U, 15, 16 




CODE 74 INCLUDES CODE 06 


CODE 79 INCLUDES CODES 17, 18. 19, 20, 21. 22 




CODE 75 INCLUDES CODE 07 


CODE 80 INCLUDES CODES 23-40 


ASSET 
CODE 

(a) 


GROSS SALES 
f^ch. D (1). d) 


TOTAL GAIN 
(Sch. D (1). h} 

(c) 


TOTAL LOSS 
(Sch. D fl), h) 

id) 


ASSET 
CODE 

(a) 


GROSS SALES 

(Sch. D (1), d) 
lb) 


TOTAL GAIN 

(Sch. D (I), h) 

(c) 


TOTAL LOSS 
(Sch. D (!}. h) 



































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































U. S. TREASURY DEPARTMENT - 



REVENUE SERVICE 



FORM 2812A 14-60) 



16 



FACSIMILES OF FORMS USED 



FORM 



1040 



U. S. INDIVIDUAL INCOME TAX RETURN-1959 



S U.S. Treasury Department „, other Taxable Year Bejinning _.__ _-. 1959, Ending 



uj Internal Revenue Service 



(PLEASE TYPE OR PRINT) 



O 
OS 

O 



Z 

o 

2 



Name -. 

Home 
address . 



(If this is a joint return of husband and wife, use first names and middle initials of both) 



(City, town, or post office) 



(Number and street or rural route) 
(Postal zone number) 



(State) 



c^Your Social Security Number 

UJ 

I 



Occupation 



Wife's Social Security Number 



Occupation 



I 
< 



■\ . Check blocks which apply. [(a) Resular $6(X) exemption D Yourself D Wife"! Enter 

Check for wife only if all of her ) ^^j Additional $600 exemption if 65 or over af end of taxable year . D Yourself D Wife «empMon*s 
income is included in this re- P checked 



turn, or if she had no income. i(c) Additional $600 exemption if blind at end of taxable year D Yourself D Wife J ~ 



2. List first names of your children who Enter number 

qualify as dependents; sive ' " " "' children 

address if different from yours. - - - — "»*•«• >■ 

3. Enter number of exemptions claimed for other persons listed at top of page 2 

4. Enter the total number of exemptions claimed on lines 1 , 2, and 3 



5. Enter all wages, salaries, bonuses, commissions, tips, and other compensation before payroll deductions (including any 
excess of expense account or similar allowance paid by your employer over your ordinary and necessary business expenses. See instructions, pp. 5-6.) 



Employer's Name 



Where Employed (City and State) 



^ o 
m 

o 

11. 

LU 

o 

QQ 

o 

u 

DC 
u 

< 
< 



Enter totals here - 



(a) Wages, etc. 



$- 



$- 



$ 



(b) Income Tax Withheld 



$- 



$- 



If the social security tax 
(PICA) withheld from 
wages exceeded $120 
because you oryourwife 
had more than one em- 
ployer, see instructions,^ 
page 5. 



6. Less: Excludable "Sick Pay" in line 5 (See instructions, page 7. Attach required statement). . . 

7. Balance (line 5 less line 6) 

8. Profit (or loss) from business from separate Schedule C « 

9. Profit (or loss) from farming from separate Schedule F 4 

1 0. Other income (or loss) from page 3 (Dividends, Interest, Rents, Pensions, etc.) . 

1 1 . Adjusted Gross Income (sum of lines 7, 8, 9, and 10) > 

• Check if unmarried "Head of Household" Q, or "Surviving Widow or Widower" with dependent child D- (See instructions pp. 7-8) 

1 2. TAX on income on line 11. (If line 1 1 is under $5,000, and you do not itemize deductions, use Tax 
Table on page 16 of instructions to find your tax and check here D- If line 11 is $5,000 or more, or 
if you itemize deductions, compute your tax on page 2 and enter here the amount rem line 9, page 2) 
''13. (a) Dividends received credit from line 5 of Schedule J. . 
(b) Retirement income credit from line 1 2 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 



If income 
was all 
from wages, < 
omit lines 13 
through 16 



$- 



17. (a) Tax withheld (line 5 above). Attach Forms W-2, Copy B 

(b) Payments and credits on 1959 Declaration of Estimated Tax (instructions!) 
District Director's office where paid 



$- 



1 8. If your tax (line 1 2 or 1 6) is larger than your poymenfs (line 1 7), enter the balance due here 

Pay in full with tiiis return to "Internal Revenue Service/' If less than $1.C0, file return without payment. 

19. If your payments (line 17) are larger than your tax (line 1 2 or 16), enter the overpayment here 

If less than $1.00, the overpayment will be refunded only ijp4>n application. 

20. Amounf of line 19 to be: (a) Credited on 1960 estimated tax $ ; (b) Refunded J 



Did you receive on expense allowance or reimbursement, or charge expenses to your employer?. □ Yes □ No /see page 6, 
If "Yes," did you submit an itemized accounting of expenses to your employer? □ Yes □ No \ instructions. ^ 



County in which you live. 



is your wife (husbond) filing o separate return for 1959? 
CD Yes Q No. If "yes," enter her this) name and do 
not claim the exemption on this return. 



If you owe any Federal lax for years before 
]959, enier here the Internal Revenue District 
where the account is outstanding. 



$- 



$- 



I declare under the penalties of perjury that this return (including any accompanying schedules and stute.-tients) has been excmined by me and to the best of my knowl- 
edge and belief is a true, correct, and complete return. If the return is prepared by a person other than the taxpayer, his declaration is based on all the rnformation 
relating to the matters required to be reported in the return of which he has any knowledge. 



Sign 
here- 



(Taxpayer's signature and date) 



(If this is a ioint return, BOTH HUSBAND AND WIFE MUST SIGN) 



(Wife's signature and date) 



(Signature of preparer other than taxpayer) 



(Address) 



(Dote) 
o70—ie— 76313-1 



FACSIMILES OF FORMS USED 



17 



Form 1040-19S9 EXEMPTIONS FOR PERSONS OTHER THAN YOUR WIFE AND CHILDREN 


Pages 


Name 


Relationship 


Months lived in your 

home. If born or died 

during year also write 

"B" or "D" 


Did dependent have 
gross income of 
$600 or more? 


Amount YOU fur- 
nished for de[)endent's 
support. If 100% 
write ■■All" 


Amount furnished by 

OTHERS including 

dependenl 










$.... 


$ 





































Enter on line 3, page 1 , the number of exemptions claimed above. 

-> If on exemption is based on a multiple-support agreement of a group of persons, attach the declarations described on page 5 of instructions. 

ITEMIZED DEDUCTIONS— IF YGU DO NOT USE TAX TABLE OR STANDARD DEDUCTION 

If Husband and Wife (Mot Legaiiy 5cpci-<<ted) File Separate Returns and One Itemizes Deductions, the Other Nluit Also Itemize 

State to whom paid. Ef necessary write more than one item on a line or attach additional sheets. 
Please put your name and address on any attachments. 



Contributions 



Interest 



Taxes 



Medical and 
dental expense 

(If 65 or over, 
see instructions, 
page 10) 



Other 
Deductions 

(See p»ge 10 of 
Instructions and 
attach Informa- 
tlon required) 



Total poid but not to exceed 20% of line 1 1 , poge 1, except as described on page 8 of instructions. . . . $ 



Total interest 



Total taxes 



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. Cther medical and dental expenses 

3. Total 



4. Enter 3 percent of line 1 1 , page 1 

5. Allowable amount (excess of line 3 over line 4). (See instructions, page 10, for limitations.) . 



Total 



TOTAL DEDUCTIONS (Enter here and on line 2 of Tax Comoutation, below). 



TAX COMPUTATION— IF YOU DO NOT USE THE TAX TABLE 



1 . Enter Adjusted Gross Income from line 11, page 1 

2. If deductions are itetnized above, enter total of such deductions. If deductions are not itemized and line 1, 
above, is $5,000 or more, enter the smaller of 10 percent of line 1 or $1,000 ($500 if a married person 
filing a separate retum) 

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 lipe 5. Use appropriate tax rate schedule on page 1 5 of instructions. Do not use 
Tax Table on P'^ge 16 



7. If you had capital gains and the alternative tax applies, enter the tax from separate Schedule D 



8. Tax credits. If you itemized deductions, enter: 

(a) Gedit for income tax payments to a foreign country or U S. possession (Attach Form 1116).... 

(b) Tax paid at source on tax-free covenant bond interest and aedit for partially fax-exempt interest. 



$-. 



(c) Total Enter here 



9. Enter here and on line 1 2, page 1 , the amount shown on line 6 or 7 less amount claimed on line 8(c). . 



oTO— 1(>— 7S11J-1 



18 



FACSIMILES OF FORMS USED 



Form 1040 — 1959 Page 3 

IF INCOME WAS ALL F^OM SA l AJ^iES AND WAGES. TEAR OFF THIS PAGE AND FiLE ONLY PAGES 1 AND 2 

Schedule A. — INCOME FROM DIVIDENDS (IncGne from Savings (Buiidin!!) and Loan Associations and Credit Unions sNonId bo entered as interest in Scliedule B) 

1. Name of qualifying cotporation declanng dividend (See instructions, page 11): 



(Indicate b> (H), (W), (J) whether stock is held by husband, wife, or jointly) 



2. Total 

3. Exclusion of $50 (If both husband and wife received dividends, each is entitled to exclude 
not more than $50 of his (her) own dividends) 

4. Excess, if any, of line 2 over line 3. Enter here and on line 1, Schedule J 

5. Name of nonqualifying corporation declaring dividend: 



Amount 



$- 



$ 



6. Enter total of lines 4 and 5 . 



Schedule B.— INCOME FROM INTERESi (This includes interest credited to your account) 



Name of payer 



Amount 



r^ame of payer 



Enter total here"> 



Schedule D Summary.— GAINS AND LOSSES FROM 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 PENSIONS AND ANNUITIES (See instructions, page 12) 

Part I.— Genersl 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 of line 4 over line 5). 



Part II. — Where your employer has coniributed all or part of the cost and your contribution wHIl be recovered tat-tree within three years. 

If your cost was fully recovered in prior years or if you did not contribute to the cost, enter the total amount received in line 5 omitting lines I ttjrough 4. 



1 . Cost of annuity (amounts you paid) . 

2. Cost received tax-free in past years . 

3. Remainder of cost (line 1 less line 2). 



$ 



4. Amount received this year i$ 



5. Taxable portion (excess, if any, of line 4 over line 3). 



Schedule G.— INCOME FROM RENTS AND ROYALTIES 



1. Kind and location of property 



2. Amount of rent 
or royalty 



$ 



3. Depreciation (explsin 
inSch. I) or depletion 



4. Repairs (attach 
itomized list) 



$ 



1 . Totals 

2. Net income (or loss) from rents and royalties (column 2 less sum of columns 3, 4, and 5). 

Schedule H.— OTHER INCOME 



5. Other expenses 
(attach Itemized list) 



1 . Partnerships (name and address) 

2. Estates or trusts (name and address) . 

3. Other sources (state nature) 



Total income (or loss) From above sources (Enter here and on line 10, page 1) • S 



$.... 



o70— 10— 76313-1 



FACSIMILES OF FORMS USED 



19 



Form 1040—1959 Page 4 

IF INCOME WAS ALL FROM SALARIES AND WAGES. TEAR OFF THIS PAGE Af^D FILE ONLY PAGES 1 AUQ 2 



Schedule !.— EXPLANATION OF DEDUCTION FOR DEPRECIATION CLAIMED IN SCHEDULE G 


1. Kind of property (If buildings, state maleiial of 

wfiich constructed). Exclude land and ottier 

nondepreciable property 


2. Date acquired 


3. Cost or other 
basis 


4. Depreciation allowed 

(or allowable) in prior 

years 


5. Method of 
computing 
depreciation 


6. Rate(%) 
ot life 
(years) 


7. Depreciation 
for this year 




































































































Schedule J.— DIVIDENDS RECEIVED CREDIT (See instructions, page 14) 



1 . Amount of dividends on line 4, Schedule A 

2. Tentative credit (4 percent of line 1 ) 

LIMITATION ON CREDIT 

3. Tax shown on line 12, page 1, plus amount, if any, shov/n on line 8(b), page 2. 

4. 4 percent of taxable income 

(a) If tax is computed on page 2, the amount shown on line 5, page 2. 



Taxable 
Income 
Means 



(b) If Tax Table is used, the amount shown on line 11, page 1, less 10 percent thereof, and less the 
deduction for exemptions ($600 multiplied by the number of exemptions claimed on line 4, page 1). 



Dividends received credit. 
3, or 4, above 



Enter here and on line 1 3(a), page 1 , the smallest of the amounts on line 2, 



Schedule K.— RETlREMEfiT INCOME CREDIT (See instructions, page 14) 



11. 8f you received pensions or annuities of 51.2C3 or more fro^i Social Scci!r:ty or RaiJroad Retirement; 
^'2. Iff you are under 65 years oi age and i:ad **ccrned inco?ne" cf 52,100 or mere; CR 



This credit 

goes not apply l^. n y„u ^j.^ 55 ^^ over' and uiid^r 72, aind had "earned income" of 32.400 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 
1959? Widow or widowers see instructions, page 14 

If answer above is "Yes" in either column, furnish ail information below in that column. 

1 . Retirement income for taxable year: 

(a) For taxpayers under 65 years of age: 

Enter only income received from pensions and annuities under public retirement 
systems and included in line 11 , page 1 , of this return 

(b) For taxpayers 65 years of age or older: 

Enter total of pensions and annuities, interest, and dividends included in linell, 
page 1, and gross rents included in column 2, Schedule G, page 3, of this return. . 

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) Earned income received in taxable year: 

(This line does not apply to persons 72 years of age or over) 

(1) Taxpayers under 65 years of age, enter amount in excess of $900 

(2) Taxpayers 65 or over and under 72, enter amount in excess of $1 ,200 

4. Total of lines 3(a) and 3(b) 

5. Balance (line 2 minus line 4) 

6. Line 5 or line 1 , whichever is smaller. ;::::: 

7. Tentative credit (20 percent of line 6) 



DYes DNo 



D Yes D No 



$ 1 ,200 



00 



$ 1 ,200 



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) 

12. Retirement income credit. Enter here and on line 1 3(b), page 1 , the amount on line 8 or line 11, whichever 
is smaller 



00 



U. S. GOVERNMENT PRIMTING OFFICE C70 — 16 75313-1 



20 



FACSIMILES OF FORMS USED 



SCHEDULE D 
(Foim 1040) 



U. S. Treasury Department — Internal Revenue Service 

GAINS AND LOSSES FROM SALES OR EXCHANGES OF PROPERTY 

Attach this schedule to your Income Tax Return, Form 1040 



1959 



For Calendar Year 1959, or other taxable year beginning 



1959, and ending 



19 



Name and Address as shown on page 1 of Form 1040 



(I) CAPITAL ASSETS 



Short-Term Capital Gains and Losses — Assets Held Not More Than 6 Months 


a. Kind of property (if necessary, attacli state- 
ment of descriptive details not shown below) 


b. Date acquired 
(mo., day, yr.) 


c. Dale 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 net short-ter 


m noin for los 


=:! from nnrtner.qhin.q nnd fiducinrie.s . 








3. Enter unused capital loss carryover from 5 preceding taxable years (Attach statement) 






4. Net short-term gain (or loss) from lines 1, 2, and 3 






$ 



Long-Term Capital Gains and Losses — Assets Held More Than 6 Months 


s 














$ 


















































































6. Enter the full amount of your sh 


are of net long 


-term gain (or 


loss) from partnershios and fiduciaries. . . . 






7. Net long-term gain (or loss) fror 


n lines 5 and f 


5 








$ 



8. Combine the amounts shown on lines 4 and 7, and enter the net gain (or loss) here 

9. If line 8 shows a GAIN — Enter 50 percent of line 7 or 50 percent of line 8, whichever is smaller. (Enter zero if 
there is a loss or no entry on line 7) 

10. Deduct line 9 from line 8. Enter balance here and on line 1, Schedule D Summary on page 3 of Form 1040 

11. If line 8 shows a LOSS — Enter here and on line 1, Schedule D Summary, Form 1040, the smallest of the following: 
(a) the amount on line 8; (b) taxable income computed without regard to capital gains and losses and the deduction 
for exemptions; or (c) $1,000 



$ 



COMPUTATION OF ALTERNATIVE TAX. — Use only if the net long-term capital gain exceeds the net short-term capital loss, or if there 
is a net long-term capital gain only, and you are filing (a) a separate return with taxable income exceeding $18,000, or (b) a joint return, 
or as a surviving husband or wife, with taxable income exceeding $36,000, or (c) as a head of household with taxable income exceeding 
$24,000. 



12. Enter the amount from line 5, page 2, of Form 1040 

13. Enter amount from line 9 above 

14. Balance (line 1 2 less line 13) 

15. Enter tax on amount on line 14 (Use applicable tax rate schedule on page 15 of Form 1040 Instructions) 

16. Enter 50 percent of line 13 

17. Alternative tax (line 15 plus line 16). If smaller than amount on line 6, page 2, Form 1040, enter this alternative 
tax on line 7, page 2, Form 1040 



(II) PROPERTY OTHER THAN CAPITAL ASSETS 



a. Kind of property (if necessary, attach state- 
ment 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, 














$ 
































.. 


























3. Net gain (or loss) from lines 1 a 


nd 2. Enter ] 


lere and on lir 


le 2, Schedule 


D Summary on page 3 of Form 1040 


$ 



FACSIMILES OF FORMS USED 



21 



INSTRUCTIONS— (References are to 

GAINS AND LOSSES FROM SALES 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 ot 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 securities for determining capital 
gain or ordinary loss on the sale or exchange of securities. Certain 
real property subdivided for sale may be treated as capital assets. 
Sections 1236 and 1237. 

If the total distributions to which an employee is entitled under 
an employees' pension, bonus, or profit-sharing trust plan, which is 
exempt from tax under section 501(a), are paid to 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-terra 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. 

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, 

(c) 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. If a gift tax was paid with respect 
to property received by gift, see section 1015(d). Generally, the 
basis of property acquired by inheritance is the fair market value 
at time oi acquisition 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 prop- 
erty not used in your trade or business, or not used for the produc- 
tion of income, the basis for determining gain is the original cost 
plus the cost of permanent improvements thereto. No losses are 
recognized for income 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 determin- 
ing LOSS use cost as adjusted. 



the Inteinol Revenue Code of 1954) 

Sale 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. 

Losses on small business stock. — In the case of an individual 
a loss on section 1 244 stock which would (but for that section) be 
treated as a loss from the sale or exchange of a capital asset shall, 
to the extent provided in that section, be treated as a loss from the 
sale or exchange of an asset which is not a capital asset. 

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-terra 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 forra and (b) a debt acquired in 
your trade or business. 

Classification of capital gains and losses. — The phrase 
"short-terra" applies to gains and losses frora 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 raonths. 

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) will 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 9 of Schedule D. 

Limitation on allowable capital losses. — If the sum of all the 
capital losses exceeds the sura 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 19S9 by prior year loss carryovers, use any 
capital loss carryover from 1954 before using any such carryover 
frora 1955 or subsequent years. Any 1954 carryover which cannot 
be used in 1959 must be excluded in determining total loss carry- 
over to 1960 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. 

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. Partners and partnerships see Section 707(b). 

Long-term capital gains from regulated investment com> 
panies. — Include in income as a long-term capital gain the amount 
you are notified on Forra 2439 which constitutes your share of tho 
undistributed capital gains of a regulated investment company. 
You are entitled to a credit of 25 percent of this amount which should 
be claimed on line 5, column (b), page 1, Form 1040. Enter such 
amount in column (b) and write "Credit frora regulated investment 
company" in the " Where Eraployed " column. The reraaining 75 
percent should be added to the basis of your stock. Also include in 
income as a long-term capital gain any capital gain dividend which 
is paid to you by such company. 



o U. S. GOVERNMENT PRINTING OFFICE : 1962 O - 649822 



s 



TATISTICS OF INCOME 



Publications in Preparation 

VjOrpOrfltlOn income Tax Returns with accounting periods ended July 1959-June 1960 

Income statement and balance sheet information, net income, income subject to tax, income tax liability, 
and distributions to stockholders. Classifications by industry, size of total assets, business receipts, 
and net income, year of incorporation, type of tax, month accounting period ended, Internal Revenue dis- 
tricts and regions in which returns were filed, and selected ratios. Separate data for returns with net 
income, returns of small business corporations taxed through shareholders, consolidated returns, returns 
with foreign tax credit, and Western Hemisphere trade corporation returns. Historical Summary, 1950-51 
through 1959-60. (Summer 1962) 



U. S. Business 



Tax Returns with accounting periods ended July 1959-June 1960 



SOLE PROPRIETORSHIPS, PARTNERSHIPS, AND CORPORATIONS 

Business receipts, profits, inventory reporting patterns, income statement and related balance sheet 
data for partnerships. Classification by industry, size of profit, and business receipts, and for partner- 
ships and corporations, size of total assets. Depreciation methods-sole proprietorships and partnerships. 
Historical data for selected years. (Summer 1962) 



Individual 



Income Tax Returns lor 1960 



Sources of income, adjusted gross income, exemptions, itemized deductions, income tax, self employment 
tax, and tax credits, by adjusted gross income classes. Selected sources of income, itemized deductions 
and total deductions by their respective size. Data on sick pay excluded from salaries, total dividends, 
and dividend exclusion. Income and taxes reported on Forms 1040A and 1040W. Information from returns 
of taxpayers age 65 and over. Sources of income by States. Adjusted gross income, exemptions, and 
income tax by size of adjusted gross income for each State. Historical data 1951 through 1960. (October 
1962) 

Fiduciary, Gift, and Estate Tax Returns aied during 1961 

FIDUCIARY INCOME TAX RETURNS FOR 1960: Sources of nicome, deductions, exemptions, income 
tax liability, tax credits, tax payments. Classifications by trusts (bank-administered and nonbank- 
administered), and estate, size of total income and taxable income, tax status, types of tax, and States. 
Historical summary 1951 through 1960. (December 1962) 

GIFT TAX .RETURNS: Total gifts, exclusions, deductions, specific exemption, and tax liability. Classi- 
fications by type of gifts, size of taxable gift and total gift, tax status, recurrent donors, consent status, 
and States. (December 1962) 

ESTATE TAX RETURNS: Gross estate, deductions, specific exemption, tax liability, tax credits, out- 
of-state real estate, stocks and bonds of unlisted out-of-state corporations, life insurance, and annuities. 
Classifications by type of property, tax status, size of gross estate and net estate before exemption, 
method of estate valuation, and States. Historical summary 1951 through 1960. (December 1962) 

Recent Publications 

Corporation Income Tax Returns with accounting periods ended July 1959-June 1960, Preliminary (32 pp., 

30<t) 
U. S. Business Tax Returns with accounting periods ended July 1959-June 1960, Preliminary (39 pp., 

30(t) 
Individual Income Tax Returns lor 1960, Preliminary (22 pp., 20*) 
Fiduciary, Gift and Estate Tax Returns filed during 1959 (116 pp., 70$) 
Farmers' Cooperative Income Tax Returns for 1953 (42 pp., 40(t) 

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