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Full text of "Statistics of income"

BOSTOTSI 

PUBLIC 

UBRARY 




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STATISTICS ID in 
OF INCOME 13 I U 



INDIVIDUAL 



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Internal Revenue Service 



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Publication 79 (10-72) 



APR i ? 1973 



This report annually contains data on sources of income, 
adjusted gross income, exemptions, total deductions, 
taxable income, income tax, tax credits, self-employment tax, 
tax withheld, and tax payments. Also shown are foreign and 
domestic dividends, capital gains and losses, and selected 
income and tax items for States. Classifications are by tax status, 
size of adjusted gross income, marital status, form of deduction, 
and tax rates. A historical summary is provided in each issue. 

Publication 79 (10-72) 

Price $5 (paper cover) 

Stock Number 4804-00534 

Library of Congress Card No. 61-37567 
Suggested citation 

internal Revenue Service 

Statistics of income— 1970, Individual Income Tax Returns 

Washington, D.C. 1972 



Statistics of Income publications are for sale by 
the Superintendent of Documents, U.S. Government 
Printing Office, Washington, D.C. 20402 

Other recent publications for sale 

individual Income Tax Returns, 1970, Preliminary (41 pp 250) 

Individual Income Tax Returns, 1969 (426 pp., $3.75) 

ZIP Code Area Data, Individual Income Tax Returns, 1966 (96 pp., $1.00) 

ZIP Code Area Data, Individual Income Tax Returns, 1969 (130 pp $1 25) 

Corporation Income Tax Returns, 1968 (280 pp., $2.50) 

Corporation Income Tax Returns, 1969. Preliminary (35 pp 350) 

Estate Tax Returns, 1969 (50 pp., 650) 

Personal Wealth Estimated from Estate Tax Returns, 1962 (103 pp. 650) 

Foreign Income and Taxes Reported on Corporation Income 

Tax Returns, 1962 (263 pp., $2.00) 
Business Income Tax Returns, 1969, Preliminary (41 pp., 400) 
Fiduciary, Gift, and Estate Tax Returns, 1965 (114 pp., $1.25) 

Publications in preparation 

Corporation Income Tax Returns, 1969 
Corporation Income Tax Returns, 1970, Preliminary 
Business Income Tax Returns, 1970, Preliminary 
Foreign Income and Taxes Reported on Corporation Income 

Tax Returns for 1964, 1965, and 1966 
Individual Income Tax Returns, 1971, Preliminary 
Personal Wealth Estimates for Estate Tax Returns, 1969 



STATISTICS lOm 
OF INCOME 19 lU 



INDIVIDUAL 




Internal Revenue Service 




Johnnie M. Walters, Commissioner 

R. F. Harless, Deputy Commissioner 

Lancelot W. Armstrong, Acting Assistant Commissioner (Planning and Research) 

Statistics Division 

Vito Natrella, Director 

R. J. Tolliver, Assistant Director 

Thomas F. McHugh, Ctiief, Income, Finance, and Wealth Branch 

Ted E. McHold, Chief, Statistica/ Techniques Branch 

Alfred J. McKeon, Chief, Mathematical Statistics Branch 

Thomas M. Durkin, Chief, Program Management Branch 




This report was prepared in tine Income, 

Finance, and Wealth Branch by the 

Individual Income Statistics Staff under 

the direction of Jack Biacl<sin. 

The procedures for sampling, processing. 

and reviewing the data were developed by 

other branches of the Statistics Division. 

Statistical abstracting of the data was 

done by the Service Centers at Andover. 

Massachusetts; Austin. Texas; Chamblee, 

Georgia; Covington. Kentucky; Kansas City. 

Missouri; Philadelphia. Pennsylvania; and 

Ogden. Utah. The Data Center at Detroit. 

Michigan designed and conducted the 

computer processing. 




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Letter of Transmittal 



Treasury Department, 

Office of Commissioner of Internal Revenue, 

Washington, D.C. September 5, 1972, 

Dear Mr. Secretary: 

As required by section 6108 of the Internal Revenue 
Code, we are sending you the complete report. Statistics of 
Income — 1970, Individual Income Tax Retnrns. This re- 
port, based on a sample selected from over 74 million indi- 
vidual income tax returns filed during calendar year 1971, 
presents new information on income from specified types 
of property and exempt income earned abroad, as well as 
on such provisions of the Tax Reform Act of 1969 as the 
low-income allowance, the revised treatment of the alterna- 
tive tax computation, and the additional tax for tax prefer- 
ences. It also features data on sources of income and loss, 
types of itemized deductions, exemptions, taxable income, 
and tax items such as tax due and overpayment. Major 
classifiers used in the report are size of adjusted gross in- 
come. State of residence, and sex and marital status of tax- 
payers. 



^:^^fxjA:^)U^^M^X*- 



Commissioner of Internal Revenue. 



Hon. George P. Schultz, 
Secretary of the Treasury. 



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Foreword 



The data presented in this report are estimates based on a stratified 
sample of individual income tax returns, and represent coverage of 
Forms 1040 filed by the Nation's taxpayers for income year 1970. 

To facilitate its use, this report is organized in ten sections. Each of 
the first five sections includes text, text tables, and charts, followed by 
detailed basic tables. A table of contents is provided at the front of each 
of these sections to permit easy reference to material in that section. 

Section 6 contains explanations of the classifications and terms used in 
this report. The sources and limitations of the data and return-sampling 
procedures are described in section 7. Historical data for income years 
1961 through 1970 are presented in section 8. Reproduction of the 1970 
tax forms and instructions (section 9) and an index (section 10) are 
provided to further aid readers in using and understanding the data. 

The Internal Revenue Code of 1954, as amended, provides the legal 
basis for tax activity detailed in this report. Amendments affecting data 

for 1970 include: 

(1) Introduction of a new minimum standard deduction or low- 
income allowance, 

(2) Increase in the deduction allowed for each exemption, 

(3) Liberalization of the tax return filing requirements, 

(4) Changes in tax withholding, 

(5) Broaciening of the qualification for head of household status, 

(6) Introduction of a tax on specified tax preferences, 

(7) Imposition of higher rates on capital gains, 

(8) Liberalization of the income averaging computation, 

(9) Changes in charitable contributions deduction, 

(10) Suspension of the investment tax credit, 

(1 1) Limitations on the capital loss deduction, 

(12) Reduction in certain percentage depletion rates, 

(13) Liberalization of the moving expense deduction. 

These changes in the tax law are explained in greater detail in the af- 
fected sections of this report. 

In addition to statistical data reflecting changes in the law, informa- 
tion is presented for the first time on: 

(1) Gains or losses from sales of property, classified by the type 
of tax treatment they received under the Internal Revenue 
Code, 

(2) Exempt income earned abroad, 

(3) Social security tax on tip income, 

(4) Returns classified by sex, marital status, and State. 



IV 



Contents 



Guide to Basic and Historical Tables, vi 

Section 1 

Returns Filed and Sources of Income, 1 

Decrease in number of returns, 2 

Filing requirements, 2 

Change in withholding, 2 
Qualifications for head of household status, 2 
Taxable and nontaxable returns (shift in pattern), 3 
Pensions and annuities, 3 
Gains and losses from the sales of property, 5 

Section 2 

Deductions and Exemptions, 101 

Deductions from gross income, 102 
Deductions from adjusted gross income, 102 

Low-income allowance, 103 

Percentage standard deduction, 104 

Itemized deductions, 104 
Exemptions, 105 

Section 3 

Tax Computation and Tax Rates, 147 

Introduction, 148 

Income subject to tax, 149 

Regular method of computation, 149 

Alternative tax computation, 149 

Income averaging, 149 

Additional tax for tax preference (minimum tax), 150 
No-benefit exclusion, 151 

1970 net operating loss eligible for carryover, 151 
Unused retirement income credit, 152 

Social security taxes on tip income, 152 

Tax rates, 152 

Overpayment and balance due, 154 



Section 4 

Taxpayers Age 65 or Over; Retirement Income Credit, 199 

Returns with age exemptions, 200 
Returns with retirement income credit, 200 

Section 5 

State and Regional Data, 227 

introduction, 227 

New system of geographic classification, 229 

Section 6 

Explanation of Classifications and Terms, 277 



Section 7 

Sources of the Data, Description of the Sample and 

Limitation of the Data, 295 

Sources of the data, 296 

Description of the sample and limitations of the data, 296 

Sample criteria and selection, 296 

Method of estimation, 296 

Sampling variability, 297 

Response and other nonsampling errors, 297 



Section 8 

Historical Summary, 1961-1970, 307 

Section 9 

1970 Forms and Instructions, 323 

Section 10 
Index 379 



Guide to Basic and 
Historical Tables 



Section 1 

Returns Filed and Sources of Income 

Cumulated income and taxes (table 1), 7 

Returns by marital status (tables 2, 3), 9 ,13 

Sources of income and loss and taxes (tables 4-7), 14 • 35 

Nontaxable returns (table 8), 42 

Returns with selected sources of income or loss: 

Salaries and wages (table 9), 47 

Dividends (tables 10-12), 49 ■ 56 

Interest (tables 13, 14), 58 , 63 

Business or profession (tables 15, 16), 65 ,67 

Farm (tables 17, 18), 68 , 70 

Partnership (tables 19, 20), 71 , 73 

Sales of capital assets (tables 21-24), 74 - 79 

Sales of property (table 25), 80 

Rents (tables 26, 27), 84 ,85 

Royalties (tables 28, 29), 86 , 87 

Pensions and annuities (table 30), 88 

Exempt income earned abroad (table 31), 90 
Marital status and taxpayer sex (table 32), 91 

Section 2 

Deductions and Exemptions 

Itemized deductions: 

Marital status (tables 33, 34), 108, 112 
Sources of income (tables 34, 35), 112 , 113 
As a percent of income (table 37), 121 
By type (table 36), 120 
Taxes deducted (table 38), 123 

As a percent of income (table 39), 124 
Interest deducted (table 40), 125 

As a percent of income (table 41), 126 
Contributions deducted (table 42), 127 
As a percent of income (table 43), 128 
Medical and dental expense deductions (table 44), 129 

As a percent of income (table 45), 130 
Standard deduction: 

Marital status (tables 46, 47), 131 , 135 
Sources of income (tables 47, 48), 135 , 136 
Exemptions, by type (table 49), 143 



Section 3 

Tax Computation and Tax Rates 

Regular tax computation (table 50), 156 
Alternative tax (table 51), 157 
Tax rate classes: 

By income class and tax schedule (tables 52-55), 158 -168 

Income tax at each rate (table 56), 171 
Surcharge (table 57), 176 

Size of total income tax (tables 58-60), 177-183 
Tax preferences (tables 61-63), 184-188 
Additional tax for tax preferences (tables 64, 65), 191 , 192 
Sales of capital assets (table 66), 194 



Section 4 

Taxpayers Age 65 or Over; Retirement Income Credit 

Taxpayers age 65 or over (tables 67-70), 203 -217 
Retirement income credit (tables 71, 72), 221, 222 



Section 5 

State and Regional Data 

Sources of income (table 73), 230 

Marital status (table 74), 232 

Selected tax items (table 75), 236 

Itemized deductions (tables 76, 77), 239 , 241 

Exemptions (table 78), 242 

Size of income (table 79), 244 



Section 8 

Historical Data, 1961-1970 

Characteristics (tables 80, 81, 83). 308 ,309,311 
Sources of income (tables 82, 84), 310 ,312 
Itemized deduction (table 85), 314 
States (table 86), 315 
Metropolitan areas (table 87), 319 



VI 



Section 



Contents 

Decrease in number of returns, 2 

Filing requirements, 2 

Changes in withholding, 2 
Qualification for head of household status, 2 
Taxable and nontaxable returns: shift in pattern, 3 
Pensions and annuities, 4 
Gains and losses from the sales of property, 5 

Text tables 

lA Returns, income, and taxes, 1969 and 1970,2 

IB Number of returns by marital status and size of adjusted 

gross income, 1969 and 1970, 3 
IC Nontaxable returns by size of adjusted gross income, 1969 

and 1970,4 
ID Pensions and annuities by size of adjusted gross income, 4 
IE Gains and losses from sales of property, 5 
IF Sources of income by marital status or sex of taxpayer, 6 

Charts 

lA Components of income and relative change, 2 

IB Change in number of returns by size of adjusted gross in- 
come, 1961-1970,3 

10 Distribution of selected sources of income by marital status 
and (on nonjoint returns) by sex, 5 

Basic tables 

1 Returns, adjusted gross income, taxable income, income tax 
after credits, and total income tax, by size of adjusted gross 
income and income cumulated,? 

2 All returns: adjusted gross income, total deductions, exemp- 
tions, taxable income, income tax after credits, and addi- 
tional tax for tax preferences, by size of adjusted gross 
income and by marital status of taxpayer, 9 

3 All returns: sources of income by marital status of tax- 
payer, 13 

4 All returns: sources of income, exemptions, taxable Income, 
and tax items, by size of adjusted gross income, 14 

5 Joint returns of husbands and wives and returns of surviving 
spouses: sources of income, exemptions, taxable income, 
and tax items, by size of adjusted gross income, 21 

6 Separate returns of husbands and wives and returns of single 
persons: sources of income, exemptions, taxable income, 
and tax items, by size of adjusted gross income, 28 

7 Returns of heads of households: sources of income, exemp- 
tions, taxable income, and tax items, by size of adjusted 
gross income, 35 

8 Nontaxable returns: sources of income, exemptions, taxable 
income, and tax items, by size of adjusted gross income, 42 

9 Returns with salaries and wages: number and salaries and 
wages, by size of adjusted gross income and salaries and 
wages, 47 

10 Returns with domestic and foreign dividends received: 
sources of income, exemptions, taxable income, and tax 
items, by size of adjusted gross income, 49 

11 Returns with dividends and other distributions: number and 
amounts by marital status and size of adjusted gross in- 
come, 54 



Returns Filed and 
Sources of Income 



12 Returns with domestic and foreign dividends received: num- 
ber and dividends received, by size of adjusted gross income 
and dividends, 56 

13 Returns with interest received: sources of income, exemp- 
tions, taxable income, and tax items, by size of adjusted 
gross income, 58 

14 Returns with interest received: number and interest received, 
by size of adjusted gross income and interest received, 63 

15 Returns with business or profession net profit: number and 
business or profession net profit, by size of adjusted gross 
income and net profit, 65 

16 Returns with business or profession net loss: number and 
business or profession net loss, by size of adjusted gross 
income and net loss, 67 

17 Returns with farm net profit: number and farm net profit, by 
size of adjusted gross income and net profit, 68 

18 Returns with farm net loss: number and farm net loss, by 
size of adjusted gross income and net loss, 70 

19 Returns with partnership net profit: number and partnership 
net profit, by size of adjusted gross income and net 
profit, 71 

20 Returns with partnership net loss: number and partnership 
net loss, by size of adjusted gross income and net loss, 73 

21 Returns with capital gains or losses: gains and losses by 
type, by size of adjusted gross income, 74 

22 Returns with net gain from sales of capital assets: number 
and net capital gain, by size of adjusted gross income and 
net capital gain, 76 

23 Returns with one-half excess of net long-term capital gain 
over net short-term capital loss: number of returns and size 
of one-half excess, by adjusted gross income classes, 78 

24 Returns with net loss from sales of capital assets: number 
and net capital loss, by size of adjusted gross income and 
net capital loss, 79 

25 Returns with gains or losses from sale of property: type of 
gain or loss and class of property by size of adjusted gross 
income, 80 

26 Returns with rent net income: number of returns and size 
of income, by adjusted gross income classes, 84 

27 Returns with rent net loss: number and net loss, by size of 
adjusted gross income and rent net loss, 85 

28 Returns with royalty net income: number of returns and 
size of income by adjusted gross income classes, 86 

29 Returns with royalty net loss: number and royalty net loss, 
by size of royalty net loss, 87 

30 Returns with pensions and annuities by pension method and 
size of adjusted gross income, 88 

31 Returns with exempt income earned abroad: selected sources 
of income, exemptions, taxable income, and tax items by 
size of adjusted gross income, 90 

32 Marital status and sex of taxpayer for selected items by size 
of adjusted gross income, 91 



Individual Returns/1970 • Returns Filed and Sources of Income 



Chart 1A 

Components of income 

and relative change 



In 1970 adjusted gross 
income was distributed 
as follows — 




With relative changes over 1969 of ■ 

12.2% 



I 



6.6% 

I 



SO !0 



0.4% 



.5 



-1.9% 



3^ ■& 



INCOME FROM OTHER 
SOURCES 15.8% 
Business and farm 
profit 5.3% 
Interest 3.5% 
Dividends 2.5% 
Partnership profit 2.0% 
Sales of capital 
assets 1.4% 
Other income less 
"Adjustments" 1.1% 



c? 



^'5 



-2.9% 



o^i 



■i^^ 
X 



-7.7% 



-38.2% 




Table lA.— RETURNS, INCOME, AND TAXES, 1969 AND 1970 

[Money ruDQiuits in railiions of dollars] 



Number of returris. 

Taxable 

Nontaxable 



Adjusted gross income (less deficit). 



Sources of income: 

Salaries and wages (gross) 

Business and profession net profit less net 

loss 

Farm net profit less net loss 

Partnership net profit less net loss 

Small Business Corporation net profit less 
net loss 

Sales of capital assets net gain less net 

loss 



Dividends in adjusted gross income 

Interest received. 

Rent net income less net loss 

Royalty net income less net loss 

Estates and trusts net income less net loss. 
All other sources (net)^ .- 



Taxable income 

Income tax after credits. 



Self -employment tax 

Additional tax for tax preferences. 
Total tax liability^ 



(1) 



75,834,388 
63,721,394 
12,112,994 

603,546 



498,865 

30,412 

3,578 

11,854 

1,839 

14,583 

15,740 
19,626 

2,646 
689 

1,418 
^2,298 

386,820 
Bb, 568 

1,898 
88,524 



(2) 



74,279,831 
59,317,371 
14,962,460 

631,693 



531,884 

30,554 
2,789 
10,900 



9,007 

15,807 

22,021 

2,427 

806 

1,449 

2,310 

401,154 
83,787 

1,830 

122 

85,767 



Increase or 

decrease (-), 

1970 over 

1969 



(3) 



-1,554,557 
-4,404,023 
2,849,466 

28,1A7 



33,019 



142 
-789 
-954 



-5,576 

67 

2,395 

-219 

117 
31 
12 

12,334 
-2,781 

-68 

122 

-2,757 



^Includes income from pensions and annuities, ordinary gain from depreciable prop- 
erty, other property, other income or loss, less statutory adjustments. 

^The sum of income tax after credits (including surcharge) plus self-employment 
tax, tax from recomputing prior-year investment credit, additional tax for tax 
preferences, social security tax on unreported tip income, and uncollected employee 
social security tax on tips. 

NOTE: Amount detail may not add to total because of rounding. 

for person.s 65 or over. In the case of married couples, a 
return was required if either spouse had income exceed- 
ing tliese limits. However, as in previous years, self-em- 
ployed persons were required to file a 1970 return for 
social security tax piuposes if they had gross income from 
self-employment of $400 or more. 



Decrease in Number of Returns 

A total of 74,279,831 individual income tax returns 
were filed for 1970. Table lA shows that this number 
represented a decrease of 1,554,557 from the number filed 
for 1969. The decrease, shown in table IB, was con- 
centrated among taxpayers with incomes under $5,000, 
and was one of the most evident first-year effects of the 
Tax Reform Act of 1969. The Tax Reform Act took 
many low-income taxpayers off the tax rolls, firstly by 
eliminating their tax liabilities (see the details on the low- 
income allowance and the increased personal exemption 
in section 2 of this report) , secondly by changing the tax 
return filing requirements, and finally by modifying the 
withholding system so that persons who expected to be 
nontaxable did not have taxes witliheld from their salaries 
and wages. The Tax Reform Act contained provisions to 
liberalize the filing requirements still further for tax year 
1972. 

Filing Requirements 

The income level at which a tax return had to be filed 
was increased to $1,700 for a single person and |2,300 for 
a married couple entitled to file a joint return or a single 
person age 65 or over. A married couple with both 
spouses age 65 or over did not have to file a retinn unless 
their joint income exceeded |3,500. For 1969, the filing 
requirements were $600 for jjersons under 65 and $1,200 



Changes in Withholding 

The changes in filing requirements, in and of them- 
selves, would not have achieved the desired result of 
removing many low-income taxpayers from the tax rolls, 
since most low-income persons would still have filed 
returns in order to obtain a refund of taxes withheld 
from their salaries and wages. Therefore, the Tax Reform 
Act of 1969 provided for the first time that an individu- 
al's wages would not be subject to withholding of Federal 
income tax if he certified to his employer that he 
expected to have no Federal income tax liability for the 
current year, and had no income tax liability in the prior 
year. 

Qualification for Head of 
Household Status 

Table IB shows that the overall decrease in number of 
returns was not reflected in the data for head of house- 
hold returns. The Tax Reform Act of 1969 increased the 
number of persons who qualified for the head of house- 
hold status by making certain married persons living 
apart eligible to claim this marital status. Prior to 1970, 
married persons whose spouses were absent for the entire 
tax year, and who were supjxjrting their children and 
maintaining a household for them, but who were not 
legally separated or divorced and who did not file a joint 
return, were required to file a separate return, using the 
most disadvantageous tax computation ($500 limitation 



Individual Returns/1970 • Returns Filed and Sources of Income 




Chart IB 

Change in number of returns by size 

of adjusted gross income, 1961-1970 



50 



40 



30 



20 



10 



1961 

NOTE 




21% 



All returns 



1964 



1967 



1970 



The change in the number of returns for 1970 reflects the new 
filrng requtrements permitted under the Tax Reform Act of 1969. 




15 

10 

5 





Return 
under 


s $10,000 ^^^^^^^^^B 


^^^^^^^^^^^^^^^H 


1 1 1 1 1 1 1 1 



20 



10 



0| 

1961 



25 




15 
10 




Returns 55,000 under $10,000 




b 
n 


1 1 1 1 1 J 


1 1 



422% 



242% 



7% 




Returns under S5,000 



1964 



1967 



1970 



Table IB.— NUMBER OF RETURNS BY MARITAL STATUS AND SIZE OF 
ADJUSTED GROSS INCOME, 1969 AND 1970 

(Taxaole arid nontaxaole retmr^j 



Si::e of adjusted gross income and 
marital status 



All adjusted gross income classes^ 

Joint returns of husbands and wives... 
Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

Under $5,000, total^ 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$5,000 under $10,000, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$10,000 under $15,000, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persoris 

$15,000 or more, total 

Joint returns of husbands and wives ■ 

Separate returns of husbands and wives 

Returns of heads of households ■ 

Returns of surviving spouses ■ 

Returns of single persons 



CD 



75,834,368 

42,429,638 

2,737,403 

2,879,340 

294,360 

27,493,147 

31,405,265 

7,561,573 
1,815,761 
1,399,321 
194,531 
20,434,079 

22,657,528 

15,048,020 

735,092 

1,169,978 

69,679 

5,634,759 

13,649,392 

12,233,585 

129,501 

221,272 

21,252 

l,Oi3,782 

8,122,203 

7,586,460 

57,049 

89,269 

8,898 

380, 527 



(2) 



74,279,831 

42,376,365 
2,369,5U 
3,572,789 
283,976 
25,677,190 
28,308,034 

6,970,137 

1,453,347 

1,696,081 

166,257 

18,022,212 

22,303,067 

14,066,186 

730,840 

1,442,137 

78,882 

5,985,022 

14,106,019 

12,384,852 

143,451 

329,339 

24,986 

1,223,391 

9,562,711 

8,955,190 
41,873 

105,232 
13,851 

446,565 



Change, 1969 
to 1970 



(3) 



-1,554,557 

-53,273 

-367,892 

692,949 

-10,384 

-1,815,957 

-3,097,231 

-591,436 

-362,414 

296,760 

-28,274 

-2,411,867 

-354,461 

-981,834 

-4,252 

272,159 

9,203 

350,263 

456,627 

151,267 

13,950 

108,067 

3,734 

179,609 

1,440,508 

1,368,730 

-15,176 

15,963 

4,953 

66,038 



^Includes returns with no adjusted gross income. 



on the standard deduction and "single persons" tax rate 
schedule) . This worked a hardship on spouses supporting 
broken families. Starting with 1970, Congress made such 
persons eligible for the more favorable head of household 
status in the determination of tax liability, if they other- 
wise qualified for this marital status (i.e., they had main- 
tained a home for their children for the full taxable year) . 
Married persons living apart who maintained homes for 
their children for less than a year, but for more than 6 
months, qualified for the "single" marital status. How- 
ever, if they maintained homes for their children for less 
than 6 months, they were required to file as married per- 
sons filing separately. 

Taxable and Nontaxable Returns 
(Shift in Pattern) 

The low-income allowance provisions of the Tax 
Reform Act of 1969 resulted not only in a reduction in 
the number of persons with incomes under $5,000 who 
had to file income tax returns; but also in a reduction of 
the tax liability of those who had to file. Many of these 
persons became nontaxable as is shown in table IC. On 
the other hand, the same table also shows a decrease in 
the number of nontaxable returns filed by persons with 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table IC . —NONTAXABLE RETURNS BY SIZE OF ADJUSTED GROSS INCONfE, 1969 AND 1970 

[Money amounts in thousands of dollars] 



Size of adjufited gross income 



Number of returns 



1970* 



Change, 1969 
to 1970 



Adjusted gross income or deficit 



Change, 1969 
to 1970 



Total. 



No adjusted gross income.. 

$1 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 

$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 $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 $10,000 under $15,000.. 
Returns $15,000 or more 



(1) 



(2) 



(3) 



U) 



(5) 



12,U2,994 

453,657 
3,982,580 
2,650,088 
2,142,743 
1,408,338 

658,374 

407,242 

139,732 

92,111 

48,853 

18,796 

15,489 

23,993 

7,720 

2,993 

357 

2,204 

1,479 

445 

188 

60 

52 

U,708,022 

364,981 

23,993 

15,998 



14,962,460 

416,032 
3,054,647 
2,667,049 
5,028,762 
1,390,932 

952,704 

483,125 

216,227 

107,332 

59,044 

38,391 

8,630 
25,118 
6,553 
2,816 
1,759 

2,002 
937 
289 
90 
18 



14,493,251 

429,624 

25,113 

14,467 



2,849,466 

-42,625 

-927,933 

16,961 

2,886,019 

482,594 

294,330 

75,833 
26,495 
15,221 
10,191 
19,595 

-6,359 

1,125 

-1,167 

-177 

902 

-202 
-542 
-156 
-98 
-42 
-49 

2,785,229 
64,643 
1,125 
-1,531 



15,326,575 

-2,032,867 
1,316,361 
2,019,672 
3,154,619 
3,486,135 
2,274,459 

1,797,747 

1,033,174 

590,560 

360,285 

158,562 

146,336 

283,212 

132,066 

65,111 

23,302 

32,734 
97,028 
59,273 
55,376 
40,945 
182,435 

12,016,126 

2,238,967 

233,212 

738,270 



21,420,634 

-2,451,726 
1,061,650 
2,129,233 
7,169,252 
4,627,091 
3,287,231 

2,146,299 

1,136,497 

684,216 

438,419 

324,769 

83,103 

294, 502 

109,702 

61,011 

48,022 

72,811 
62,353 
39,002 
24,466 
12,113 
10,163 

17,969,030 

2,717,003 

294,502 

440,147 



(6) 



6,094,109 

-418,859 

-254,711 

109,561 

4,014,633 

1,140,956 

1,012,772 

348,552 

153,323 

93,656 

73,134 

166,207 

-63,283 

U,290 

-22,364 

^,100 

24,720 

-9,923 

-34,175 

-20,271 

-30,910 

-28,327 

-172,272 

5,952,904 

428,036 

11,290 

-298,123 



^Includes a few prior year and noncalendar year returns not affected by the Tax Reform Act of 1969. The reasons for the inclusion of these returns are explained in section 7 
under "Sources of the Data." NOTE: Amount detail may not add to total because of rounding. 



Table ID.— PENSIONS AND ANNUITIES BY SIZE OF ADJUSTED GROSS INCOME 

[Money amouBts in thousands of dollars ] 



Size of adjusted gross income 



Total peiiEions and annuities 



Number of 
returns 



Adjusted 
gross 
income 



Amount 
received 



Amount 
excludable 



Taxable 
portion 



Taxable 
income 



Income tax 
after 
credits 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



Total 

Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



3,478,553 



29,133,596 



9,152,629 



1,273,823 



7,878,808 



17,635,339 



3,952,994 



1,584,576 

1,025,151 

467,526 

401,300 



4,803,353 

7,349,616 

5,658,336 

11,321,736 



3,117,374 
2,878,531 
1,457,285 
1,699,433 



491,144 
322,208 
215,241 
245,228 



2,626,230 
2,556,323 
1,242,044 
1,454,212 



1,116,557 
4,100,108 
3,837,401 
8,581,273 



136,376 

650,505 

701,659 

2,463,954 



Cize of adjusted gross income 



Fully taxable pensions 
and annuities 



Number of 
returns 



Amount 
received 



Partialis taxanle peiiaio;..= and annuities 



Number of 
returns 



Amount 
received 



Amount 
excludable 



Taxable 
portion 



Nontaxable pensions 
and annuities 



Number of 
returns 



Amount 
received 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



Total 

Under $5, 000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 or more 

NOTE: Amount detail may not add to total because of rounding. 



2,697,595 



6,907,298 



551,963 



697,517 



971,511 



228,995 



576,306 



1,272,812 
795,419 
350,819 

278,545 



2,366,802 
2,237,356 
1,032,279 
1,220,361 



232,464 
150,410 
72,121 
96,968 



540,697 
463,604 
268,983 
390,742 



231,269 
150,137 
109,218 
156,893 



259,428 
318,468 
159,764 

233,851 



79,300 
79,322 
44,536 

25,787 



209,375 
172,071 
106,023 

88,335 



incomes over $50,000. This decrease was related in large 
part to such provisions of the Tax Reform Act of 1969 
as the additional tax for "tax preferences" (see section 3 
of this report) and the limitation placed on charitable 
contributions deductions (see section 2) . 

Pensions and Annuities 

Pensions and annuities are divided into three major 
categories for the first time in this year's statistics: those 
which were fully taxable, those which were partially tax- 
able, and those which were nontaxable (see table ID) . 
Amounts received as pensions and annuities were fully 
taxable if paid under a retirement plan to which the 



employee had made no contributions (i. e., financed 
solely by the employer) . If both the employer and the 
employee had contributed under a retirement plan, the 
amount received was partially taxable; the nontaxable or 
excluded portion was the amount attributable to the 
employee's contribution (including in the case of certain 
survivor-annuitants, a death benefit exclusion of up to 
$5,000) , while the taxable portion was that part given by 
the employer. However, when a retired employee could 
recover his payments to the plan within 3 years, the pay- 
ments received were fully nontaxable until he recovered 
his contribution, after which time the amounts received 
were fully taxable. If the entire {tension or annuity pay- 
ment received during the year represented recovery of an 



Individual Returns/1970 • Returns Filed and Sources of Income 



Chart 1C 

Distribution 
of selected 
sources of 
income by 
marital 
status and 
(on nonjoint 
returns) 
by sex 



Joint returns 
Other returns 

Filed by women 
Filed by men 



Adjusted gross income Salaries and wages 

-10.9% 
-11.2% 



Dividends 



^ 



r 



r10.1% 
, — n.9% 



77.9% 



Interest 



78.0% 



Sales of capital assets 

(net gain less net loss) 



63.5% 




27.2% 



9.3% J 



Business or profession* 

(net profit less net lossi 




23.3% 



10.0% 



^y 10.2% 

■^vy^6.9% 

w 



3.3% 



n 



82.9% 



'Includes business or profession, farm, partnership and small business corporation 




employee's contribution, it is shown as a nontaxable pen- 
sion or annuity in table ID. However, it should be noted 
that many taxpayers with wholly nontaxable pensions 
and annuities failed to report these amounts on their 
income tax' returns, and are thus not reflected in these 
tabulations. 

Gains and Losses from 
the Sales of Property 

Dispositions from the sales of property were treated as 
either capital or ordinary gains and losses, depending on 
the nature of the property and the length of time it was 
held prior to its sale (see table IE). For tax purposes, 
capital assets were investment properties such as stocks, 
bonds, and non-business real estate. Short-term capital 
assets were those held for 6 months or less, and were fully 
taxable, while only 50 percent of gains from long-term 
capital assets — those held for more than 6 months — were 
taxable. Capital losses were allowed to offset capital gains, 
but were limited in the extent to which they could be 
deducted from other sources of income. The limitation 
was $1,000 for all taxpayers except for married persons 
filing separately, for whom the deduction was limited to 
1500 under provisions of the Tax Reform Act of 1969. 
The Act further restricted this deduction by permitting 
only one-half of the net long-term loss in excess of any 
short-term gain to be used in computing the capital loss 
deduction; previously, the entire amount had been 
deductible. 

The sales of certain properties, in .general those used in 
trade or business, which had been held for more than 6 
months were eligible for special tax treatment under sec- 



Table IE. —GAINS AND LOSSES FROM SALES OF PROPERTY 

[Money ajnouiits in thousands of dollars] 



lype of gains and loss 



Capital gains and losses, total 

Section 1231 gain 

All other long-term gains and losses 
Short-term gains and losses 

Ordinaiy gains and losses, total 

Section ^2^5 gain 

Section 1250 gain 

Other ordinaiy gain 

Section 1231 loss 

Other ordinary loss 



7,962,663 

607,253 
7,112,355 
1,561,320 

653,269 

220,709 
38,235 

118,010 
10,991 
315,621 



15,686,609 
2,320,849 

10,820,316 
2,545,44A 

-U0,038 

253,118 
47,875 

170,256 
20,287 

561,001 



tion 1231 of the Internal Revenue Code. Net gains from 
such sales were afforded the benefit of being taxed as long- 
term capital gains while net losses were exempted from 
the capital loss deduction limitation. Cattle and horses 
held for 24 months or more, and other livestock held for 
12 months or more, were also afforded this special 
treatment. 

For business equipment as well as other personal prop- 
erty such as patents or copyrights which were subject to 
depreciation, any gain realized as a result of the deprecia- 
tion deduction taken in prior years (since 1961) was 
included as ordinary gain and is shown in table IF as 
"section 1245 gain." In the case of certain depreciable 
real property, part of the excess of accelerated over 
straight-line depreciation (taken since 1963) was consid- 
ered ordinary gain, shown as "section 1250 gain." The 
portion of gains from the sales of these two types of prop- 
erty that were not included in ordinary gain was eligible 
for capital gain treatment and was included in "section 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table IF.— SOURCES OF INCOME BY MARITAL STATUS OR SEX OF TAXPAYER 

[Money amounts in thousands of dollars] 



Sources of income 



All r 


stums 


Joint returns of 
husbands and wives 






Other re 


turns 






Total 


Filed 


by men 


Filed oy women 


Number 


Amount 


Nujtber 


Amount 


Number 


Amount 


Number 


Amount 


Number 


Amount 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


74,279,631 


631,692,540 


42,376,365 


491,946,212 


31,903,466 


139,746,327 


16,215,086 


70,725,052 


15,688,380 


69,021,275 


66,965,659 


531,883,892 


38,234,377 


414,773,294 


28,731,232 


117,110,598 


15,124,943 


63,303,501 


13,606,339 


53,802,097 


4,827,064 
1,332,921 


33,542,837 
2,988,636 


4,074,934 
1,092,754 


30,450,448 
2,462,618 


752,130 
240,167 


3,092,337 
526,00.9 


422,208 
144,435 


1,991,898 
337,411 


329,922 
95,732 


1,100,490 
188,608 


1,792,438 
1,234,092 


5,688,226 
2,899,513 


1,439,974 
1,076,768 


5,051,558 
2,601,034 


352,464 
157,324 


636,666 
298,473 


227,752 
100,506 


443,739 
194,799 


124,712 
56,818 


192,927 
103,673 


1,405,231 
599,774 


13,737,906 
2,837,947 


1,135,404 
494,985 


12,476,921 
2,470,703 


269,827 
104,790 


1,260,985 
367,242 


122,588 
68,683 


767,270 
271,064 


147,239 
36,107 


493,715 
96,178 


312,438 
147,650 


2,578,058 
840,105 


252,601 
136, 567 


2,248,777 
760,252 


59,337 
11,083 


329,281 
79,854 


36,689 
6,578 


187,067 
63,993 


23,148 


142,214 
(») 


5,488,224 

2,474,439 

261,295 


10,655,553 

1,648,870 

342,800 


3,990,873 

1,864,095 

224,998 


8,709,143 

1,243,457 

310,969 


1,497,351 
610,344 
36,297 


1,946,409 

405,411 

31,830 


535,284 
288,825 
19,318 


317,116 
198,059 
19,218 


962,067 
321,519 

16,979 


1,129,292 
207,352 
12,612 


115,410 
329,361 


163,494 
616,332 


92,640 
281,188 


138,581 
500, 693 


22,770 
48,173 


24,912 
115,635 


11,070 
30,006 


15,015 
76,331 


11,700 
13,167 


9,398 
39,304 


7,729,939 
32,630,355 
3,249,558 


15,806,923 

22,021,267 

7,878,308 


4,931,126 
21,797,266 
2,058,559 


10,045,381 

14,685,470 

5,372,315 


2,798,813 

10,833,089 

1,190,999 


5,761,542 
7,335,796 
2,506,493 


870, 676 

4,397,822 

328,772 


1,463,764 

2,205,671 

798,002 


1,928,137 

6,435,267 

862,227 


4,297,773 
5,130,125 
1,708,491 


3,595,041 
2,456,606 


4,884,370 
2,457,918 


2,646,447 
1,974,881 


3,601,817 
2,003,781 


948,594 
481,725 


1,282,552 
454,138 


295,273 
193,520 


387,869 
202,377 


653,321 
288,205 


394,683 
251,260 


473,160 
32,691 


877,106 
70,741 


365,795 
24,749 


616,473 
56,755 


107,365 
7,942 


260,629 
13,986 


32,521 


63,622 


74,844 
6,615 


192,007 
10,616 


573,700 
41,473 


1,533,321 
84,521 


300,191 
25,758 


757,875 
51,268 


273,509 
15,715 


775,443 
33,251 


79,509 
3,513 


177,869 
6,951 


194,000 
12,202 


597,574 
26,300 


7,084,281 
6,370,552 


2,205,962 
7,665,251 


5,427,412 
5,209,991 


1,527,810 
6,671,976 


1,656,869 
1,160,561 


678,152 
993,274 


704,084 
715,026 


167,616 
739,293 


952,735 
445,535 


510,536 
253,976 



Adjusted gross income (less deficit). 

Salaries and wages (gross ) 

Business or profession: 

Net profit 

Net loss 

Farm: 

Net profit 

Net loss 

Partnership : 

Net profit 

Net loss 



Small business corporations: 

Net profit 

Net loss 

Sales of capital assets : 

Net gain 

Net loss 

Ordinary gain from sales of depreciable property. 
Sales of property other than capital assets: 

Net gain 

Net loss 



Dividends in adjusted gross income 

Interest received 

Pensions and annuities (taxable portion). 

Rents : 

Net income 

Net loss 

Royalties : 

Net income 

Net loss 

Estates and trusts : 

Net income 

Net loss 



Other sources (net).. 
Statutory adjustments 



(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However^ the data are included in the appropriate totals. 



1231 net gain." Losses from the sales of the type of prop- 
erty described in sections 1245 and 1250 was included in 
"section 1231 loss." 

"Other ordinary gains" comprised gains from property 
covered by sections 1231, 1245, and 1250, but not held 
long enough to qualify for capital gain treatment, and, 
for the first time under the Tax Reform Act of 1969, cer- 
tain amounts of gains from the sales of farm property 
described in sections 1251 and 1252. The portion of the 



gain subject to ordinary gain treatment under section 
1251 depended on the extent to which farm losses had 
been used to offset other gains in previous years. Gains 
from the sales of farm land were treated as ordinary gain 
under section 1252 to the extent that they represented the 
applicable percentage of deductions taken for conservation 
and clearing expenditures. (See "Ordinary gains from 
sales of depreciable property" and "Sales of capital assets" 
in the "Explanation of Classifications and Terms.") 



Individual Returns/1970 • Returns Filed and Sources of Income 



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11 






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15 



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16 



Individual Returns/1970 • Returns Filed and Sources of Income 



SvO--f>000> no^f 



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a>c^>i>ONtoiA AJt^c--iAO f^ONOoo ini^>of 
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Individual Returns/1970 • Returns Filed and Sources of Income 



II 



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Individual Returns/1970 • Returns Filed and Sources of Income 



19 



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23 



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26 



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Individual Returns/1970 • Returns Filed and Sources of Income 



27 



t Its -j-r-tf*^'^ TOCrCr^'-' r-Of^cMvo tnmt--o tr. 
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Individual Returns/1970 • Returns Filed and Sources of Income 



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37 



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39 



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41 



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42 



Individual Returns/1970 • Returns Filed and Sources of Income 



-NONTAXABLE RETURNS: 



SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE OF ADJUSTED GROSS INCOME 

[ Money amounts in thousands of dollars ) 



Size of adjusted gross 
income or deficit 



Number of 
returns 



Number of 
exeniptions 



Adjusted 
gross 



Salaries and wages 
(gross) 



Humber of 
returns 



Business or profession 



Net profit 



Number of 
returns 



Number of 
returns 



Net profit 



Number of 
returns 



Number of 
retxirns 



(1) 



(2) 



O) 



U) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



(13) 



Grand total 

SetuTDS with adjusted gross income, 
total 

$1 under $6CK) 

4600 under $1,000 

?1,000 ualer $2,000 

42,000 UKler $3,000 

S3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

48,000 under $9,000 

S9,000 under $K),000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $W,000 

$U,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 $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000, 000 or more 

Deficit returns, total 

$0 unier $5,000 

$5,000 under $10,000 

$10,000 unier $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$JflO,000 under $200,000 

$200,000 or ijore 



lfl,324,313 



520, 502 



692,171 



14,546,428 



31,720,040 



23,872,410 



12,045,071 17,747,594 



3,054,647 
2,667,049 
5,028,762 
1,890,932 
952,704 
483,125 

216,227 

107,332 

59,044 

38,391 

8,630 

8,412 

6,098 

5,676 

3,660 

1,272 

6,553 

2,816 

1,759 

2,002 

937 

289 
90 
18 
3 



3,793,760 
3,464,123 
8,387, 112 
6,406,245 
4,204,654 
2,515,190 

1,383,204 

754,468 

353,905 

249,097 

31,290 

50,481 

28, 816 

23,596 

12,243 

4,898 

27,709 

10,865 

6,546 

6,677 

3,767 

1,014 
316 



1,061,650 
2,129,233 
7,169,252 
4,627,091 
3,287,231 
2,146,299 

1,136,497 

684,216 

438,419 

324, 769 

83,103 

86,896 

69,997 

70,417 

48,787 

18,405 

109, 702 

61,011 

48,022 

72,811 

62,853 

39,002 
24,466 
12,118 
10,163 



2,753,096 
2,427,263 
4,278,738 
1,249,249 
640,390 
350,395 

160,276 

86,256 

38,682 

29,147 

6,087 

6,826 

3,716 

3,248 

2,649 

1,066 

3,720 

1,634 

702 

1,041 

598 

210 
69 
10 
3 



416,032 



-2,451,726 



141,625 



337, 605 
37,303 
14,516 
14,802 

5,479 
3,575 

1,662 

1,090 



885,624 
129,522 
47,417 
51,755 

18,886 
U,550 
5,951 

3,968 



-439,259 
-270, 152 
-178,990 
-308, 750 

-212,678 
-242,548 
-228,836 
-570,513 



108,533 
14,982 
5,530 
6,470 

2,417 

2,079 

924 

690 



819,858 



1,533,581 



206,915 



432,660 



510,368 



227,596 



446,220 



1,048,959 
1,934,788 
5,922,758 
2,901,983 
2,073,603 
1,472,007 

876,533 
548, 273 
286,609 
257,206 
59,897 
70,681 
43,244 
31, 178 
36,193 
20,713 

61,222 
21,538 
13,186 
27,257 
23,553 

10,197 

4,454 

1,373 

289 



82,923 
69,453 
242,351 
175,995 
1U,452 
66,061 

32,022 
15,901 
7,139 
5,311 
2,410 
1,743 



(•) 



997 
301 
) 

324 
97 

21 

13 
2 
2 



36,516 
53, 616 
231,440 
313,220 
281,832 
211,243 

118,314 
74, 5 U 
46,646 
31,070 
19,579 
9,756 

19,288 



10,938 
3,911 

(•) 
6,407 
2,935 

1,282 

330 

271 

7 



29,200 
16,870 
50,153 
41,372 
27,666 
17,394 

10,118 
4,512 
4,578 

1,489 

1,053 



195 
298 
207 

29 

18 



45,410 
31,311 
82,561 
105,315 
49,941 
32,529 

21,282 
15,028 
11,321 

7,309 
(*) 

3,317 



1,356 
4,586 
6,449 

1,232 
2,413 
1,106 



62, 839 
64,350 
162,725 
110,420 
59,561 
28,457 

12,308 
3,392 
1,641 
1.621 

>) 

746 
>) 
•) 
•) 
•) 
•) 



23,158 
41,513 
147,125 
157,826 
125,390 
75,882 

45,508 

13,682 
6,171 
7,560 

C»! 

(•) 
2,369 

\:\ 
(•) 
(•) 



36,141 
24,792 
63,387 
49,130 
25,834 
15,910 

4,091 
3,130 

3,236 



56,274 
32,261 
112,9U 
96,281 
53,405 
34, 5U 

15,508 
9,929 



6,973 



5,101 

1,126 

1,004 



576,619 



21,723 



324,404 
69,832 
35,935 
53,703 

23,731 
29,347 

19,523 
2.1.046 



16, 217 

'■ 2,055 

■'1,143 

1,214 

333 

408 
221 
127 



92,935 



156,686 



992, 544 



37,989 



132,672 



697,761 



41,314 
10,535 
8,327 
8,410 

6,010 
7,387 
6,603 
4,300 



121,839 
16, 837 
7,107 
6,472 

2,216 

1,284 

558 

353 



317,054 
150,074 
99,123 
139, 7K 

71,814 
74,359 
51,938 
83,470 



7,439 
2,034 



112 
54 
33 



13,310 
17,897 



1,182 

758 

1,135 



108, 177 
13,797 
4,038 
4,406 

1,299 
572 
249 
134 



294,110 
131,394 
63,197 
87,167 

44,592 
32,745 
24,504 
20,052 



Partnerships 



Sinall Business Corporations 



Size of adjusted gross 
income or deficit 



Number of 
returns 



Net profit 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Sales of capital assets 



Net gain 



Number of 
returns 



Number of 
returns 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



Grand total 

Returns with adjusted gross income, 
total 

$1 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 

47,000 under 48,000 

$8,000 uaier $9,000 

$9,000 under $10,000 

$10,000 uoier $11,000 

$11,000 ualer $12,000 

412,000 under $13,000 

$13,000 under $14,000 

$M,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 uiHer $30,000 

$30,000 under $50,000 

$50,000 ureler $100,000 

$100,000 under $200,000 

$200,000 ualer $500,000 

$500,000 under $1,000,000 

$1,000,000 or Dcre 

Deficit returns, total 

$0 uaier $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 uiKier $200,000 

$200,000 or Eore 



303,808 



978,324 



230,866 



133, 628 



265,876 



55,792 



259,012 



34,921 



133,496 



676, 139 



572,043 



207,943 



144,700 



11,938 
10,271 
25,264 
37,453 
22,111 
9,668 

7,527 



6,448 
9,951 
27,232 
58,548 
49,217 
27,611 
26,345 

22,723 



7,653 
(«) 
12,186 
8,898 
5,598 
4,869 



8,127 



285 
196 

75 
24 
2 



6,132 
5,083 

2,999 
1,251 

2 

1 



640 
221 

72 

32 

7 

2 



20,523 
(•) 
34,935 
38,020 
K,613 
20, 655 



41,341 



30,623 



18,725 
5,926 

4,239 

2,427 

734 

177 



44,420 
28,608 



1,636 



392 

102 



12,455 

1,195 
2,643 

18 
663 



55,177 

46,213 

212,791 

157,753 

91,290 

47,790 

26,811 

9,096 

9,918 

5,736 

1,692 



1,407 
1,116 

978 
1,136 

384 



25,913 
21,853 
119,921 
126,956 
57,543 
50,603 
39,908 
19,112 
10,912 
10,411 
9,924 



9,689 
7,659 
8,968 
12,078 
7,400 

2,239 
2,953 
2,625 



19,363 
12,602 
44,379 
48,398 
32,381 
19,807 
5,642 
6,218 



2,430 



1,399 
1,334 



115 
26 
4 
2 



13,351 
5,684 
28,307 
32,0W 
23,231 
15,446 
5,069 
4,792 



107 
25 
4 
2 



8,916 



37,932 



35,130 



719,811 



17,653 



11,479 



223, 629 



30,770 



244,056 



22,923 



29,831 



3,625 
3,126 
(-) 

638 

747 
167 

103 
93 



9,820 
5,454 
(«) 
6,510 
6,591 
2,860 
1,367 
2,759 



20,305 
4,890 
2,416 
3,429 

1,521 

1,384 

680 

505 



103,429 
55, 117 
34,708 
92,574 
66,790 
78,179 
34,221 

204,793 



(») 



(«) 



761 
364 

146 
71 
34 



(•) 
2,462 
890 

(•) 
2,819 
3,604 
3,456 



5,428 
2,838 
1,004 
707 
421 
664 
235 
182 



55,696 
32,532 
11,887 
18,895 
20,589 
30,978 
20,640 
37,411 



56,772 
9,704 
4,879 
4,718 
2,323 
1,194 
691 
484 



78,742 
28,307 
17,446 
23,992 
24,020 
22,405 
IB, 494 
30,649 



18,246 

1,383 

631 

1,095 

(•) 

368 

175 
117 



12,478 

1,281 

519 

5,973 

(•) 
1,922 
1,465 
5,003 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data," 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 8. —NONTAXABLE RETURNS: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money amounts in thousands of dollars] 



43 



Size of adjusted gross income 
or deficit 



Ordinary gain from 

sales of depreciable 

property 



Number of 
returns 



Sales of property other than 
capital assets 



Number of 
returns 



Number of 
returns 



Dividends in adjusted 
gross income 



Number of 
returns 



Interest received 



Number of 
returns 



Pensions and annuities 
{ taxable portion) 



Number of 
returns 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



Grand total 

Returns with adjusted gross income 
total 

$1 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 48,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$1A,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 unier $50,000 

$50,000 unier $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 UHier $1,000,000 

$1,000,000 or more 

Deficit returns, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 uaier $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



38,776 



907,390 



2,436,986 



1,312,363 



30,444 



55,420 



90, 116 



357,101 



789,466 



3,584 
1,955 
6,786 

6,010 
3,360 
2,692 


1,353 
1,545 
4,600 
5,047 
2,668 
2,527 


(») 


(•) 


1,543 


934 


2,501 


1,501 


(•) 


(♦) 


(•) 


(•) 


(») 


(•) 


(*) 


(*) 


(•) 


(») 



3,723 
2,868 



1,051 

4,482 
1,493 

2,073 



5,529 
3,512 
12,747 
8,396 
9,713 
6,059 

3,508 
2,157 



13,064 
6,333 
11, 685 
10,106 
10,044 
8,793 

6,001 
6,792 



1,500 



1,249 
197 



58 
5 



65 
12 



980 
134 



65,578 

85,774 

251,244 

230,918 

99,115 

51,800 

18,285 

10,642 

13,096 

10,196 

(«) 

3,200 



3,044 
2,100 
1,606 
1,591 
809 

262 
83 
17 
3 



15,048 
19,855 

105,470 
169,918 
87,773 
62,571 

33,042 
16,152 
21,715 
34, 1£7 
(•) 
6,982 



27,755 
25,306 
17,807 
30,733 
27, 629 

15,661 
14,646 
7,006 
7,353 



12,540 



15,939 



24,433 



164,607 



50,289 



132,879 



6,835 
2,669 
1,143 
1,069 

(•) 
259 
123 
89 



4,552 

3,156 

705 

1,463 

{*) 
1,424 
1,916 
1,435 



2,519 
1,134 



48 
26 



3,853 
2,417 



524 

1,061 



15,162 

3,742 

1,717 

2,137 

885 

410 

235 

145 



28,552 
34,541 
19,600 
21,887 
19,636 
15,431 
13,409 
il,552 



29,378 
9,020 
3,685 
3,553 

1,877 

1,416 

758 

602 



33,007 
9,882 
6,288 
12,957 
30,127 
13,027 
9,968 
17,622 



4,087,731 



779, 179 



1,288,501 



428, 823 

575, 120 

1,491,240 

851,061 

386,000 

182,762 

62,467 

38,910 

26,279 

15,592 

3,085 

3,889 
3,873 
3,967 
2,083 
1,105 

4,510 
2,024 
1,711 
1,953 
902 

263 
87 



76,408 

130,642 

537,279 

652,511 

357, 102 

207,483 

64,550 

35,184 

53,997 

29,346 

4,448 

7,447 
7,047 
13,064 
12,234 
963 

9,537 
8,928 
14,248 
19,597 
11,486 

9,365 

6,861 

3,556 

668 



19,491 
22,251 
191,606 
268,093 
175,601 
60,148 

17,508 
30,893 



(*) 
(♦) 
(♦) 
(•) 



26,064 
12,268 
177,024 
389,131 
377,685 
158,925 

77,555 
33,941 



(*) 
(•) 
(•) 
(«) 



1,687 



115 
35 
39 



166,691 



182,535 



13,251 



23,361 



123,085 
39,464 
7,749 
8,345 
3,499 
2,463 
1,240 
846 



74,336 
32,181 
13,280 
17,285 
13,242 
30,990 
9,738 
11,433 



11,737 
1,333 



111 
29 
36 



20,515 
2,300 



712 
203 
132 



Royalties 



Estates and trusts 



Size of adjusted gross 
or deficit 



Number of 
returns 



Net income 



Number of 
returns 



Number of 
returns 



Numtier of 
returns 



Number of 
returns 



Number of 
returns 



(33) 



(39) 



(40) 



(42) 



(43) 



(44) 



(45) 



(46) 



Grand total 

Returns with adjusted gross income, 
total 

$1 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 

$10,000 under $11,000 

$11,000 unJer $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Deficit returns, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



(47) 



(48) 



(49) 



690,966 



297,511 



680,704 



632,367 



241,487 



254,979 



65,094 



55,690 



67,185 



40,134 

49,545 

222,090 

200,936 

88,613 

46,860 

13,326 

9,289 

1,683 



1,356 

(•) 

600 

539 

217 



16, 656 
23,878 
166,422 
196, 634 
95,639 
56,576 
26,148 
19,237 



72 
30 



8,332 
(•) 
2,495 
1,245 
4,060 

2,144 
691 
153 
32 



20,993 
19,777 
49,995 
66,452 
33,587 
16,531 
10,879 
11,736 
3,251 



2,347 



482 
395 
143 



70 
21 



21,870 
17,867 
38,573 
41,790 
26, 619 
30,201 
20,303 
20,213 
4,435 

14,793 



8,075 



1,138 
3,202 
1,004 

367 
932 

438 



4,412 
1,640 
15,425 
26,399 
9,550 
3,283 



1,970 



40 
11 
3 



1,317 
1,164 
8,717 
38,798 
9,067 
1,864 



5,338 



3,947 



(-) 



(•) 
(«) 



(") 



(-) 



(«) 
(•) 



(») 


(•) 


12,771 


4,719 


19,628 


11,511 


14,275 


17,113 


6,733 


12,328 


(•) 


(•) 



19 
356 



(♦) 



6,631 



(•) 
(•) 

(•) 
(•) 

(*) 



(*) 



285 

207 
38 



602 

149 



(•) 
(•) 



(•) 

(•) 
1,910 

(•) 
5,270 
1,959 

1,096 
771 



4,748 



(*) 



(») 



(•) 



(-) 



(«) 
(«) 



(•) 
(•) 



41,943 



58,600 



56,024 



247,245 



8,306 



29,772 



3,322 



30,461 

5,424 

1,679 

2,394 

946 

548 

304 

187 



25,421 
11,382 
2,436 
5,562 
3,630 
4,165 
2,099 
3,904 



45,134 

3,754 

2,911 

2,204 

358 

655 

314 

194 



77,911 
16,522 
53,517 
27,929 

12,024 
15,054 
11,945 
32,344 



4,079 

1,278 

1,148 

(•) 

463 

520 

178 

128 



6,119 
1,513 

12,087 

(<•) 
1,237 
1,301 
1,819 
1,038 



(-) 



(«) 



328 
1,161 



(») 



104 
101 



903 
1,040 



(-) 



2,056 
2,406 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



44 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 8. —NONTAXABLE RETURNS: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE OF ADJUSTED GROSS INCOME— Continued 

(Money anounts In thouaanda of dollarel 



Size of adjusted gross Income 
or deficit 



Other sources (net) 



Number of 
retiims 



Statutory adjustments 



Number of 
retuma 



Sick pay exclusion 



Number of 

retuma 



Maving expense 

deduction 



Number of 
returns 



anployee buslnesa 
expense 



Number of 
returns 



Self-employed 
retirement deductlo 



Number of 
returns 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(60) 



(61) 



Grand total 

Returns with adjusted gross locoiae. 
total 

il 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 

$10,000 under $11,000 

$11,000 under $12,000^ 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Deficit returns, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

♦30,000 under $50,000., 

♦50,000 under $100,000 

■ $100,000 under $200,000 

$200,000 or more 



324,166 



598,526 



65,868 



174,738 



286,427 



483,965 



54,066 



105,170 



40,799 



31,076 



165.024 



288,804 



37,913 
60,438 
183,692 
137,301 
63,086 
28,622 

15,076 
5,106 
5,249 

3,357 



1,325 
2,118 



396 
394 

109 
36 



7,506 
15,756 
62,707 
53,400 
18,323 

7,046 

11,324 
153 
-821 



-2,239 

-728 



-709 
1,094 

1,616 

1,712 

-613 

297 



23,784 
7,867 
55,851 
70, 758 
53,782 
23,765 

22,461 
9,826 
6,248 
6,223 
(•) 



2,593 

1,042 



54,974 
6,498 
78,837 
104,389 
80,983 
48,968 

37,958 
24,020 
15,204 
12, 239 

(•) 

4,664 
8,224 



111 
212 



13,943 

(•) 

9,793 
10,035 
10,398 

(♦) 

(•) 
(•) 
(♦) 
(*) 



33,248 
(») 

33,889 
16,035 
9,933 
(») 

(«) 
(•) 
(•) 
(«) 



(») 



(») 



(♦) 

(») 
10, 882 
12,667 

9,671 

(») 



911 

(•) 

(♦) 



(•) 



(«) 
(•) 
1,908 
7,515 
11,112 
(«) 



521 

(») 

(♦i 



(♦) 



3,808 
3,578 
27,891 
41,0&i 
30,195 
18,373 

17, 266 
8,677 
3,917 
5,054 
(•) 



6,848 
2,730 
31,764 
69,024 
48,554 
35,999 

23,513 
22,329 
14,059 
11,450 
(•) 



7,275 

10,898 
8,155 
4,022 
(•) 



(•) 
(•) 

(•) 
(») 



15,546 

11,276 

11,815 

11,384 

(•) 



(♦) 
(•) 

(») 
(•) 



79 
22 



83 

209 



46,229 



-681,550 



37,739 



114,561 



7,892 



34.454 



31,350 
4,235 
1,946 
3,285 
2,021 
1,732 
930 
730 



-34,964 
-20,427 
-9,484 
-47,541 

-67, 296 
-91,963 
-93,390 
-265,985 



34,486 

1,781 

903 

(•) 
159 
121 
66 



91,044 

11,826 

5,920 

(») 

795 
2,009 
1,322 



( 



(•) 

(«) 
(«) 
(») 



(•) 

(•) 
(») 
(•) 



(») 
(«) 
(•) 
(•) 

(«) 
(•) 



(») 
(•) 
(») 
(») 

(•) 
(•) 



5,613 

1,132 

734 

(«) 
123 



14,014 

10,327 

5,476 

(•) 

717 
1,418 
1,304 



(•) 



(•) 



Standard deduction 



Size of adjusted gross income 
or deficit 



Total 
deductions 



Number of 
returns 



Low-income allowance 



Number of 
returns 



Number of 
returns 



Itemized deductions 



Nujnber of 
returns 



Bcemptions 

( AjEount ) 



Number of 
returns 
with no 
taxable 
income 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



(69) 



(70) 



(71) 



(72) 



Grand total 

Returns with adjusted gross Income, 
total 

$1 unier $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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$U,0O0 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 $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Deficit returns, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



12,755,819 



13,377,627 



17, 989, 680 



13,152,810 



13,*15,113 



12,755,819 



13,377,627 



396, 991 



67,485 



19,814,140 



14,267,044 



3,217,791 
2,833,343 
5,484,762 
2, 182, 999 
1,336,004 
852,749 

491, 280 
268, 756 
242,722 
205,204 
89,445 

75,722 
57,443 
78,768 
34,870 
23,363 

104,766 
61,003 
57,417 

115,441 
70,878 

44,769 
28,421 
U,329 
12,431 



3,033,773 
2,631,354 
4,872,517 
1,585,115 
626,715 
250,531 

96,597 

42,911 

6,513 

4,370 

(») 

(") 
(•) 
(•) 
(«) 



3,137,060 
2,799,633 
5,230,375 
1,665,157 
655,164 
255,364 

96,450 

43,191 

5,956 

4,309 
(•) 

(♦) 
(♦) 
(•) 
(«) 



2,931,648 
2,573,325 
4,759,221 
1,523,U5 
598,337 
231,124 

38,992 

41,086 

4,712 

(•) 

(•) 



3,182,993 
2,795,166 
5,213,712 
1,649,798 
645,475 
246, 698 

92, 629 
42,260 
4,712 
(») 
(«) 



102, 125 
58,029 

113,296 
61,970 
28, 328 
19,407 

7,605 



4,125 



(») 
(•) 
(«) 
(») 



4,062 
4,517 
16, 663 
15,358 
9,689 
8,666 

3,321 



(•) 
(•) 
(•) 
(♦) 



20,874 
35,695 
156, 245 
305,817 
325,939 
232,594 

119, 630 
64,421 
52, 526 
34,021 
8,327 

3,285 
6,035 
5,628 
2,338 
1,272 

6,157 
2,686 
1,756 
2,001 
924 

286 

90 
18 
3 



30,731 
38,660 
254,387 
517,843 
680,840 
597,385 

394,331 
225, 565 
236,766 
200,896 
39, U7 

75,595 
57,335 
78,720 
33,548 
23,363 

104,370 
60,873 
57,4U 

115,440 
70,865 
44,766 
28,421 
14,329 
12,431 



2,369,419 
2,164,365 
5,239,766 
4, 001, 933 
2, 626, 313 
1,571,072 

863,438 
471,320 
220,997 
155,538 
19,544 

31,550 
17, 999 
U,716 
7,602 
3,057 

17, 265 
6,765 
4,091 
4,170 
2,350 

633 

197 

35 

5 



3,054,647 
2, 666, 797 
5,020,838 
1,312,799 
876.958 
416,009 

195, 511 
97,932 
49,124 

37,379 
3,073 

7,452 
4,029 
4,957 
2,138 
1,235 
4,660 
2,023 - 
1,384 
1,868 
831 

255 
75 

17 



720,603 



416,032 



551,719 
80,775 
29, 515 
32, 269 

11, 722 
8,430 
3,702 

2,471 



337,605 
37,303 
14, 516 
U,802 

5,479 
3,575 
1,662 
1,090 



FbotDotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sanple and limitations of the Data. 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 8. —NONTAXABLE RETURNS: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[ Money amounts in thousands of dollars ) 



45 



Size of adjusted gross income or deficit 



Taxable income 



tfimber of 
returns 



Income tax 
before 
credits 



Surcharge 



Number of 
returns 



Retirement income 
credit 



Number of 
returns 



Investment credit 



Number of 
returns 



Foreign tax credit 



N\iaber of 

returns 



(73) 



(75) 



(76) 



(77) 



(78) 



(79) 



(81) 



(82) 



(83) 



Grand total 

Returns with adjusted gross income, total 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$U,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Deficit returns, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



279,384 



295,220 



14,855 



25,541 



4,508 



11,716 



19,633 



279, J84 



49,058 



25,541 



16,452 



4,508 



11,716 



19,633 



(♦) 


(•) 


7,924 
78,133 
75,746 
67,116 


3,825 
39,103 
39,664 
65,047 


20,716 
9,400 
9,920 


41,548 
8,686 
16,754 



558 
5,322 
5,644 
9,296 

6,412 

1,245 

2,848 

449 

351 



5,257 



(«) 
{•) 
(«) 

6,565 

757 
(•) 

4,291 



{«) 
(•) 
(♦) 



(•) 



114 
12 



(♦) 

76,204 
73,049 
63,022 

15,207 

12,789 



(•) 
(») 
(«) 



1,893 


16,341 


793 


8,697 


(») 


(») 


U4 


1,988 


106 


4,579 


34 


2,781 


15 


1,991 


1 


438 



3,024 


1,484 


1,786 


1 


796 


883 


508 


1 


1,576 


105 


1,327 


33 


1,161 


13 


292 


1 



(•) 
(«) 
(•) 
(•) 



(«) 

5,164 
5,329 
8,799 

4,036 

1,373 



(•) 
(«) 
(>) 



(») 
(") 
(») 
(«) 



(•) 
1,928 
2,320 
4,032 

1,896 

2,792 

1,443 



(») 



159 
290 
506 

261 

873 



663 

28 

8 
2 



(») 



(») 



(•) 
(♦) 



4,056 



(•) 
(«) 



(•) 
(•) 



6,088 



5,169 



1,294 

1,175 
300 



Tax credits — Contin 



Size of adjusted gross income or deficit 



Other tax credits^ 



Number of 
returns 



Tax liability 



Number of 
returns 



Income tax after 
credits 



Number of 
returns 



Additional tax for tax 
preferences 



Number of 
returns 



Tax from recomputing 

prior-year inveatnent 

credit 



Number of 

returns 



(84) 



(85) 



(86) 



(87) 



(88) 



(89) 



(90) 



(91) 



(92) 



(93) 



Grand total 

Returns with adjusted gross income, total. 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25 ,000 

$25,000 under $30,000 

$30,000 under $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 

Deficit returns, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



1,203,048 



9,924 



3,575 



1,153,914 



163,005 



6,466 



1,687 



(«) 



(♦) 



(«) 



(•) 



(•) 



63,411 
114,492 
344,870 
265,635 
175,511 

97,055 

47,636 
20,179 
9,320 
6,036 
3,477 

2,393 

1,144 



1,002 
170 



172 
3 



4,112 
7,470 
31,058 
35,813 
31,197 
23,202 

13,454 
6,704 
3,558 
2,378 
1,460 

892 

445 

205 

404 

482 



963 




174 


2,221 




357 


(«) 


(«) 




1,234 




241 


(•) 


(•) 





(•) 
(•) 



(•) 
(•) 



(•) 



(•) 



(») 



36,863 


5,407 


5,721 


1,240 


(•) 


(«) 


2,504 


685 


661 


394 


540 


274 


284 


150 


190 


231 



90 
79 



129 
76 

178 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



46 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 8 . —NONTAXABLE RETURNS: SOURCES UF INCOME, 



EXEMPTIONS. TAXABLE INCOME. ANT) IA^ iiEMS, BY Slit OF ADJUSTED GROSS INCOME— Continued 
[ Mone> amounts in tnousands of dollars j 



Size of adjusted gross 
income or deficit 



Tax liability— Continued 



Self -employment tax 



Number of 
returns 



Social security tajtes 
on tip income 



Number of 
returns 



Taxpayments 



Number of 
returns 



Income tajc withheld 



Number of 
returns 



Excess social security 
taies withheld 



l^umber of 
returns 



Credit for tax on 

certain gasoline, 

fuel, and oil 



Number of 
returns 



(94) 



(95) 



(96) 



(97) 



(98) 



(99) 



(100) 



(101) 



(102) 



(103) 



(KK) 



(105) 



Grand total 

Returns with adjusted gross iacome, 
total 

$1 under $600 

4600 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under 130,000 

$30,000 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 

Deficit returns, total 

$0 umer $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



25,000 



161,205 



(•■) 



(*) 



11,914,685 



11,230,030 



1,404,18 



21,551 



318,671 



21,677 



62,955 

110,880 
341,506 
265,212 
174,473 
97,006 

47,635 

20,053 

9,320 

5,988 

3,477 

2,392 



1,781 



968 

151 



4,073 
7,302 
30,627 
35,202 
30,950 
23,182 

13,422 
6,690 
3,525 
2,325 
1,429 

891 



403 
452 



(•) 
(») 



(•) 



(•) 



(•) 
(«) 



(•) 
(*) 



46,255 



7,143 



35,395 
5,256 

(*) 
2,011 

520 
460 
217 
136 



4,849 
899 
(♦) 

402 

151 
145 



2,741,229 
2,388,121 
4,201,724 
1,233,594 
628,818 
357,444 

157,945 
91,451 
45,688 
35,195 

5,016 

7,402 
3,137 
4,085 
2,187 
1,235 

4,752 
1,789 
1,401 
1,359 
786 

236 

75 
13 
3 



102,326 
186,461 
576,544 
248,671 
175,406 
110,894 

69,814 
42,095 
29, 2U 
33,483 
7,780 

10, 175 
6,346 
6,727 
3,397 
2,976 

9,557 
5,620 
14,839 
9,932 
8,323 

3,850 

1,807 

712 

2,002 



2,682,159 
2,343,679 
4,012,695 
l,Cr73,810 
532,368 
286,859 

135,754 
76,578 
34,365 
27,111 
4,340 

5,947 

2,985 

2,585 

1,922 

(•) 

2,960 

847 

(*) 

916 
447 

137 
51 



87,237 
173,607 
537,270 
202,359 
142,495 

84,870 

56,133 
31,290 
20,203 
21,175 
6,403 

7,926 
4,553 
4,225 
2,544 
(«) 



6,670 
2,W9 
(•) 
3,982 
3,891 

1,365 
727 
362 



(*) 
(•) 
2,727 

4,425 



6,184 
4,582 



1,644 



(") 
(*) 



313 

1,233 

310 



37,564 
27,555 

88,710 
77,328 
43,070 
25,598 

10,837 
3,429 
l,60f7 

2,226 



l,84i 
1,499 
5,088 
5,807 
3,406 
2,150 

1,054 
338 
167 



186 
73 



(•) 



(*) 



224,804 



132,471 



113,511 



64,429 



75,60 



7,817 



(•) 
(•) 



(*) 
(•) 



179,156 

20,155 

8,900 

9,573 

3,090 

2,333 

952 

645 



67,587 
20,340 
9,864 
15,753 

5,735 
5,991 
3,676 
3,526 



89,459 
10,138 
4,262 
5,089 

1,855 

1,617 

636 

455 



34,757 
9,216 
4,070 
6,488 

2,493 
3,338 
2,114 
1,953 



1,941 
622 



192 
125 

121 



194 
94 



61,418 
7,226 
2,851 
2,763 

761 
313 
188 



5,387 

1,044 

483 

521 

155 
90 
85 
53 



Taxpayments — Cksntinued 



Size of adjusted gross income 
or deficit 



Other prepayments 



Number of 
returns 



Payments on 1970 
declaration 



Tax due at time of 
fiUng 



Overpayments 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Credit on 1971 tai 



Number of 
returns 



(106) 



(107) 



(108) 



(109) 



(110) 



(111) 



(112) 



(113) 



(114) 



(115) 



(116) 



(117) 



Grand total 

Returns with adjusted gross Income 
total 

$1 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 

! 10, 000 under $11,000 
11,000 under $12,000 
12,000 under $13,000 

$13,000 under $U,000 

$U,00O 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 $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Deficit returns, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



5,380 



1,726,712 



11,601,639 



4,785 



527,779 



240,058 



314,551 



93,333 



11,632,285 



1,599,598 



11,424,443 



259,734 



99,535 



4,572 



(•) 



(») 
(•) 



(•) 



(•) 



30,821 
25,571 
132,733 
127,134 
79,356 
62,091 

22,606 

15,490 

10,503 

8,240 

(«) 



5,551 



2,016 

1,068 

937 

963 

507 

160 

46 

7 

3 



13,207 
11,200 
33,895 
40,405 
29,429 
23,708 

12,586 

10,376 
7,744 
11,847 
(«) 



8,508 



2,758 
3,448 
13,668 
5,895 
4,276 

2,443 

1,073 

348 

1,938 



51,600 
92,407 
259,671 
184,127 
113,134 
59,793 

24,633 
10,696 
5,607 
2,844 

(•) 



2,135 



2,439 

5,487 

20,707 

20,524 

18,025 

11,636 

6,2U 

3,282 

2,021 

1,001 

(•) 



2,729,419 
2,372,378 
4,131,714 
1,159,561 
574,531 
325,791 

144,691 
85,985 
43,007 
33,516 
4,326 

6,631 

3,075 

3,999 

( 2,178 

1 1,189 

4,634 
1,788 
1,401 
1,324 
777 
229 



100,653 
184,477 
566,191 
233,380 
162,234 
99,327 

62,679 
38,674 
27,723 
32,106 
7,392 

9,664 
6,232 
6,657 
3,352 
2,862 

9,288 
5,4*7 
14,787 
9,723 
8,256 

3,830 

1,975 

667 

2,m2 



2,706,846 
2,356,761 
4,085,341 
1,120,723 
544,158 
302,279 

136,400 
77,458 
36,544 
30,445 
4,027 

5,982 
3,017 
3,887 
1,992 
968 

3,376 
1,421 

987 
1,084 

524 

158 
53 
9 
3 



94,341 
176, 5U 
554,207 
217,224 
151,751 

90, 516 

58,128 
33,107 
23,883 
26,077 
6,359 

7,469 
5,511 
5,982 
2,981 
2,463 

7,205 
3,886 

12,889 
7,701 
5,477 

2,738 

1,341 

426 

1,892 



23,918 
17,697 
56,962 
53,430 
39,014 
27,554 

10,082 
11,080 



1,342 
551 
567 
396 
392 

116 
32 
6 
2 



6,312 
7,963 
11,986 
16,156 
10,483 
3,811 

4,550 
5,567 

10,903 



4,362 



2,083 
1,581 
1,898 
2,023 
2,779 

1,093 
634 
241 
110 



61,763 



59,491 



27,486 



207,082 



127,114 



177,196 



8,697 



37,135 



28,418 



(•) 



(•) 



(•) 



46,079 

6,782 
3,111 
3,447 

1,055 
790 
302 
202 



27,229 

9,977 
5,278 
8,695 

3,021 
2,435 

1,421 
1.435 



21,372 

3,030 

1,453 

708 

(•) 

304 
134 
112 



(•) 



,139 
468 
308 

147 

159 
99 

174 



163,970 
18,943 
8,296 
9,144 

3,003 

2,210 

913 

603 



64,320 
19,569 
9,513 
15, 2U 

5,532 

5,874 
3,624 
3,468 



140,4'31 

15,303 
7,216 
7,838 

2,666 

1,875 
802 
540 



48,389 
15,216 
7,344 
13,205 
4,124 
4,731 
2,674 
3,013 



27,720 
4,811 
1,770 
1,646 

505 
448 
152 
83 



15,932 
4,353 
2,170 
2,008 

1,407 

1,U3 

951 

455 



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

(») An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Adjusted gross inccane less deficit. 

^Less than $500. 

-'includes unspecified tax credits. 

NOTE: Amount detail may not add to total because of rounding. 



if'HiviHual Returns/197n • Returns Filed and Sources of Income 

Table 9.— RETURNS WITH SALARIES AND WAGES: NUMBER AND SALARIES AND WAGES, BY SIZE OF ADJUSTED GROSS INCOME AND SALARIES AND WAGES 

[Taxable and nontaxable returns — M:iney amounts in thouEanda of dollars] 



47 



Size of adjusted gross income 



Number of 
returns 



Salaries 
and wages 



Size of salaries and wages 



$1 under $500 



Number of 
returns 



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



Number of 
returns 



Number of 
returns 



1,500 under $2,000 



Number of 
returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Total 

No adjusted gross income 

$1 UHjer $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

^,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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



531,883,892 



2,933,380 



3,501,122 



2,608,902 



3,081,192 



2,973,163 



5,164,684 



142,485 

2,753,099 
2,463,577 
5,471,672 
4,594,425 
4,289,072 
4,419,875 

4,264,697 
4,299,452 
4,101,968 
4,046,900 
3,962,265 

3,515,272 
3,115,702 
2,671,433 
2,270,759 
1,916,828 

5,240,045 

1,730,980 

559,719 

720,980 

256,997 

46,104 

9,537 

1,300 

496 



612,581 

1,049,033 
1,975,096 
8,005,315 
11,030,613 
14,528,148 
19,134,974 

22,599,992 
26,951,055 
29,725,510 
33,193,698 
36,622,720 

35,663,361 
34,483,242 
32,117,365 
29,469,225 
26,745,590 

84,729,154 
34,704,488 
15,269,988 
19,775,807 
9,932,765 

2,669,133 

716,450 

-114.370 

63,219 



34,280 

2,165,772 
62,205 
129,016 
97,624 
69,113 
66,011 

61,837 
33,424 
32,703 
27,443 
14,932 

14,730 
14,039 
10,903 
9,171 
6,930 

25,821 
17,032 

9,333 
20,543 

8,661 

1,423 
254 
48 
22 



8,297 

624,980 
18,594 
30,437 
24,589 
17,133 
14,458 

13,403 
6,778 
5,389 
4,981 

3,197 

2,419 
2,860 
1,899 
1,831 
1,384 

5,199 
3,303 
1,884 
4,012 
1,786 

318 
55 



13,557 

550,635 
2,372,293 

212,512 
73,501 
62,484 
38,389 

34,110 
23,565 
12,885 
15,362 

6,083 

10,210 
7,672 
6,408 
5,730 
3,511 

15,083 
8,988 
5,510 

10,653 
5,269 

930 
174 



9,527 

304,876 

1,366,020 

172,624 

56,355 

45,403 

29,637 

24,429 
16,727 

9,837 
11,062 

4,031 

7,865 
5,460 
4,519 
4,606 
2,453 

11,045 
6,474 
3,383 
7,512 
3,735 

658 

122 

23 

9 



14,073 

4,305 

3,364 

2,646,909 

119,935 

60,679 

54,655 

35,658 
27,453 
18,965 
15,262 
8,954 

9,102 
7,163 
6,713 
2,494 
3,550 

11,794 
7,084 
3,606 
8,417 
4,571 

809 

139 

22 

6 



16,706 

5,928 

9,986 

3,233,633 

U7,646 

76,153 

68,755 

45,093 
33,239 
23,508 
18,451 
11,024 

11,704 
8,771 
3,584 
3,133 
4,301 

14,739 
8,800 
4,341 

10,340 
5,582 

986 

164 

26 

7 



7,730 

5,268 

5,293 

2,393,749 

251,382 

31,659 

62,022 

34,907 
20,693 
19,331 
16,803 
13,541 

5,766 
6,030 
7,327 
6,346 
4,465 

11,488 
5,979 
3,226 
5,387 
3,546 

574 

124 

12 

5 



13,460 

8,790 

9,133 

4,163,517 

440,484 

138,547 

104,622 

61,150 
35,264 
32,655 
28,717 
23,120 

10,238 
10,974 
12,553 
10,874 
7,530 

19,644 
10,231 

5,584 
10,056 

6,108 

934 

215 

21 



24,134,205 

20,675,302 

13,489,994 

8,666,158 



56,336,260 
149,092,975 
158,479,284 
167,975,373 



2,624,021 
170,339 
55,773 
83,247 



738,488 
33,749 
10,392 
16,577 



3,328,421 
92,510 
33,531 
46,660 



2,484,441 
66,085 
24,903 
33,467 



2,909,425 
106,297 
29,022 
36,448 



3,608,305 
131,316 
36,542 
44,936 



2,807,108 
105,230 
29,934 
30,841 



4,878,557 
181,106 
52,163 
52,350 



Size of adjusted gross income 



Size of salaries and wages — Continued 



$2,000 under $2,500 



Number of 
returns 



$2,500 under $3,000 



Number of 
returns 



$3,000 under $4,000 



Number of 
returns 



$4,000 under $5,000 



Number of 
returns 



,000 under $6,000 



Number of 
returns 



Total 

No adjusted gross income. 

$1 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.. 
48,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $11,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 under $15,000. 



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



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



(11) 



(12) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



2,367,340 



2,251,760 



4,312,999 



15,135,959 



19,494,626 



4,196,098 



8,863 

1,992 

4,378 

28,281 

2,049,046 

80,030 

65,933 

30,315 

17,847 
10,370 
7,014 
11,790 

6,959 
7,374 
6,352 
3,130 
2,169 

9,175 
4,579 
2,507 

5,014 
2,968 

530 
94 
18 
7 



20,797 

4,507 

9,539 

62,342 

4,577,158 

179,090 

147,667 

67,676 
40,399 
24,222 
16,033 
25,840 

15,839 

16,657 
U,963 
7,044 
4,987 

20,294 
10,135 

5,656 
11,225 

6,639 

1,132 

209 

40 

15 



10,413 

8,698 
{«) 
14,400 
1,845,988 
159,019 
60,208 

27,009 
29,767 
19,136 
15,377 
10,206 

8,406 
8,386 
3,293 

4,464 
2,324 

9,284 
3,933 
2,992 
4,293 

2,374 

404 
85 



28,429 

23,647 
(•) 

40,177 

5,063,961 

445,594 

165,317 

76,133 
82,473 
52,856 
42,566 
27,588 

23,272 
23,580 

6,995 
11,999 

6,427 

25,633 
10,824 

8,196 
11,761 

6,417 

1,093 

232 

30 

16 



10,536 

8,238 

(•) 

16,762 

84,699 

3,590,284 

247,943 

98,675 
64,512 
38,231 
30,268 
21,566 

L4,636 
10,128 

8,463 
10,747 

7,055 

19,573 
8,464 
5,411 
9,223 
4,437 

781 

139 

31 

10 



37,549 

27,439 
(«) 

57,104 

237,543 

12,581,245 

397,249 

349,343 
229,416 
133,097 
106,679 
75,034 

51,311 
35,599 
30,045 
33,149 

24,548 

68,155 
29,322 
13,397 
32,054 
15,305 

2,678 

431 

108 

33 



5,577 

9,296 

31,983 

103,322 

3,573,169 

277,545 
91,501 
59,190 
32,830 
24,939 

21,483 
15,961 
9,345 

8,416 
3,585 

16,536 
8,175 
4,460 
6,369 
3,056 

599 

121 

25 

2 



53,972 

25,366 

42,310 

142,290 

463,026 

16,063,215 

1,289,685 
422,382 
267,111 
147,902 
112,134 

97,514 
71,693 
42,428 
38,510 
15,939 

74,636 
36,743 
19,991 
30,819 
13,623 

2,676 
538 

112 
9 



3,850 

3,434 

6,838 
14,117 
28,755 
118,894 

3,356,637 

360,801 

95,609 

60,415 

25,348 

28,577 
16,640 
11,237 
9,612 
8,363 

21,890 
8,965 
3,882 
7,556 
3,155 

622 

118 
21 
7 



20,392 

18,730 

37,633 

77,062 

154,250 

648,537 

18,412,037 

2,046,219 

532,495 

335,237 

144,607 

156,631 
92,766 
61,667 
52,997 
45,599 

119,749 
48,866 
21,196 
41,052 
17,016 

3,355 
630 
110 
37 



2,238,578 
77,636 
26,034 
24,892 



5,001,099 
174,170 
58,490 
55,395 



2,100,010 
101,495 
25,373 
23,382 



5,776,108 
231,616 
74,273 
64,202 



3,960,529 

253,252 

51,049 

43,069 



13,895,703 
693,569 
179,653 
157,032 



3,740,114 
486,055 
53,790 
39,343 



16,810,161 

2,239,214 

266,084 

179,146 



175,938 

3,899,510 

74,434 

46,216 



957,153 

21,470,594 

409,859 

252,010 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data. 



48 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 9.— RETURNS WITH SALARIES AND WAGES: NUMBER AND SALARIES AND WAGES, BY SIZE OF ADJUSTED GROSS INCOME AND SALARIES AND WAGES- 

[ Taxable and nontaxable returns— Money amounts in thousands of dollars] 



Size of adjusted gross Income 



Size of salaries and wages— Continued 



$6,000 under $7,000 



Number of 
returns 



$7,000 under $8,000 



Number of 
returns 



$8,000 under $9,000 



Number of 

returns 



$9,000 under $10,000 



Number of 
returns 



$10,000 under $15,000 



Number of 

returns 



(21) 



(22) 



(23) 



(2i) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



Ibtal 

No adjusted gross Income 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$U,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under i50,000 

450,000 under ^100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or aore 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



4,341,019 



4,074,620 



30,527,873 



3,942,067 



33,473,932 



3,693,988 



36,977,525 



158,786,538 



4,483 



, li,010 

24,452 
63,846 

177,064 
3,338,050 
385,281 
112,078 
66,869 

42,807 
26,235 
19,406 
12,499 
9,541 

20,785 
9,461 
4,676 
7,613 
3,136 

559 

139 

24 

5 



78,683 

158,095 
413,355 

1,134,197 

21,643,177 

2,562,426 

729,298 

4^0,465 

278,179 
169,692 
124,824 
81,961 
62,005 

135,591 
61,259 
30,301 
49,219 
20,001 

3,580 
884 
156 
31 







5,211 
11,037 
34,606 



71,533 
191,185 
3,081,402 
376,222 
103,264 

58,817 
35,547 
17,591 
12,634 
10,412 

29,288 
12,331 
5,599 
7,248 
3,225 

543 

132 

17 

7 



28,464 



81,082 
255,864 

536,262 

1,417,361 

23,037,964 

2,878,122 

776,192 

441,418 

268,456 

133,026 

94,491 

79,016 

220,291 
92,468 
42,006 
54,522 
24,258 

4,078 

994 

130 

52 



!} 



4,854 

9,402 
15,167 



26,398 

50,028 

192,664 

3,001,899 

362,277 

97,655 
54,942 
29,918 
21,713 
11,413 

31,664 
9,054 
4,740 
7,127 
2,776 

402 
123 



28,867 

41,155 

81,284 
129,383 

222,576 
420,263 

1,620,183 
25,437,864 

3,137,819 

836,002 
468,266 
255,580 
165,262 
97,036 

269,856 
76,905 
40,183 
60,528 
23,416 

3,374 

i,a;i 

78 
25 



(•) 

(•) 
(«) 
(•) 
31,852 

65,575 

164,867 

224,594 

712,560 

1,920,120 

27,785,397 

3,589,162 
961,547 
470,185 
260,537 
160,090 

359,636 
105,917 
56,381 
58,747 
25,032 

3,436 
878 
76 
76 



5,840 

(•) 

(«) 
1,441 

(•) 
5,401 
7,690 

13,669 

22,884 

56,388 

125,713 

351,380 

2,611,217 
2,780,917 
2,445,871 
2,042,031 
l,611,a;5 

607,156 
75,893 
30,387 
33,391 
12,591 

2,266 

477 

75 

20 



70,580 

(>) 

(•) 
17,151 

(•) 
64,276 
90,932 

159,702 

258,282 

640,770 

1,400,254 

3,893,482 

29,901,320 
31,932,574 
30,293,456 
27,130,582 
22,727,848 

8,221,437 
969,434 
379,938 
410,485 
154,410 

27,816 

5,829 

926 

241 



104,791 

,079,342 

110,488 

46,398 



678,863 

26,509,564 

716,660 

301,023 



57,623 

3,823,606 

135,001 

58,390 



426,766 

28,645,901 

1,016,408 

438,798 



37,262 

3,633,266 

215,641 

55,898 



317,675 

30,838,706 

1,842,145 

475,407 



12,609 

3,251,654 

565,421 

64,304 



118,287 

30,807,538 

5,441,521 

610,178 



23,352 

570,034 

11,691,081 

762,256 



277,751 

6,352,491 

Ul, 985, 780 

10,170,515 



Size of adjusted gross Income 



Size of salaries and wages — Continued 



$15,000 under $20,000 



Mumber of 
returns 



$20,000 under $25,000 



Number of 
returns 



$25,000 under $50,000 



Number of 
returns 



$50,000 under $100,000 



Number of 
returns 



$100,000 or more 



Number of 
returns 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(36) 



(39) 



(40) 



Total 

No adjusted gross Income 

$1 m^sr $600 

$600 under $1,000 

$1,000 under $2,000 

i2,000 under i3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $6,000 

J6,000 under $7,000 

f.OOO under $8,000 
,000 under $9,000 
,000 uuler $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

iM,000 under Jl5,000 

$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 $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 m^er $10,000.. 

Returns ilO,000 under $15,000. 

Returns $15,000 or Bore 



5,000,333 



85,181,862 



33,650,912 



33,399,1A1 



125,699 



8,051,396 



2,028,621 



3,461 



(») 



4,687 



3,297 
4,830 
7,237 

u,ei3 

22,063 
37,379 
90,662 
209,346 

4,213,094 

295,763 

41,366 

38,119 

11,114 

1,850 

384 

62 

16 



57,961 



(«) 



62,734 

54,952 
80,009 
U7,642 

196,493 

359,420 

604,046 

1,463,990 

3,358,499 

71,655,709 

5,459,175 

726,987 

665,753 

191,897 

31,814 

6,6M 

1,069 

273 



1,304 

1,123 
1,023 
1,537 
3,191 
5,145 

146,934 
1,169,005 

130,370 
48,803 
10,982 

1,774 

344 

39 

18 



34,233 



29,106 



28,108 

24,706 
23,115 
33,123 
68,207 
114,670 

3,125,617 

25,706,734 

3,027,298 

1,103,114 

245,391 

39,560 

7,667 

873 

393 



1,868 



60,815 



43,926 



2,552 



1,013 

12,394 

74,472 

395,012 

485,042 

73,704 

7,971 

1,783 

215 

67 



73,971 



29,817 

361,192 
2,034,103 
10,829,831 
16,684,109 
2,872,578 

294,605 

66,100 

7,921 

2,514 



268 

407 

582 

8,764 

97,304 

U,436 

2,295 

303 

122 



10,381 



17,910 

27,355 

35,133 

502,838 

6,121,556 

1,073,118 

162,517 

21,363 

6,625 



23 
50 
82 
198 
1,461 

9,259 

2,519 

329 

153 



326 
430 
433 
359 

1,221 
265 

701 
485 

308 
1,454 
915 
230 
409 

2,819 

6,436 

10,300 

27,662 

178,015 

1,173,821 

461,283 

81,297 

50,650 



8,244 

19,038 

371,263 

4,601,738 



U2,785 

315,338 

5,982,450 

78,741,291 



2,885 

3,091 

12,019 

1,506,269 



63,339 

67,105 

263,820 

33,256,646 



2,083 

2,552 

3,465 

1,050,660 



67,782 

73,971 

104,435 

33,152,953 



915 

129 

152 

124,503 



62,128 

8,272 

10,381 

7,970,615 



197 

16 

23 

U,094 



30,349 

2,672 

3,316 

1,992,283 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sanyle and Limitations of the Data. " 

(") An asterisk In a cell denotes that the estimate la not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

IDS: Aakount detail nay not add to total because of rounding. 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 10.— RETURNS WITH DOMESTIC AND FOREIGN DIVIDENDS RECEIVED: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY SIZE OF ADJUSTED GROSS INCOME 
[Money amounts In thousands of dollars] 



49 



Size of adjusted gross income 



Number of 
returns 



Number of 
exemptions 



Adjusted 
gross 
income 



Salaries and wages 
(gross) 



Number of 
returns 



Business or profession 



Net profit 



Number of 
returns 



Number of 
returns 



Net profit 



Number of 
returns 



Number of 
returns 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(8) 



(10) 



(U) 



(12) 



(13) 



Total 

No adjusted gross Income.. 

tl 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 $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

120,000 under $25,000 

$25,000 under $30,000 

$30,000 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 



37,197,257 



'187,617,199 



9,541,215 



1,391,088 



15,966,848 



384,984 



1,697,637 



277,568 



78,813 

259,004 
420,075 
594,625 
497,728 
547,111 

518,599 
509,589 
546,020 
617,929 
611,643 

643,802 
614,488 
579,566 
538,209 
493,002 

1,894,459 
977,547 
468,606 
671,590 
293,052 

57,260 

12,138 

1,692 

630 



230,606 

381,526 

827,299 

1,315,005 

1,U8,876 

1,320,328 

1,259,701 
1,234,363 
1,365,465 
1,629,547 
1,675,050 

1,945,041 
1,854,197 
1,336,092 
1,773,805 
1,649,713 

6,560,041 
3,502,007 
1,711,263 
2,528,317 
1,179,332 

217,441 

43,635 

6,020 

2,082 



-1,157,906 

161,415 

646,139 

1,435,954 

1,734,987 

2,466,629 

2,844,784 
3,313,327 
4,106,099 
5,239,529 
5,300,369 

6,753,081 
7,058,016 
7,239,384 
7,261,929 
7,150,244 

32,689,231 
21,729,116 
12,750,005 
25,139,230 
19,735,665 

7,494,925 
3,448,911 
1,133,291 
1,392,745 



29,276 

161,772 
201,884 
243,604 
216,162 
293,073 

296,449 
362,635 
390,819 
503,913 
514,658 

557,922 
540,528 
516,478 
485,115 
447,861 

1,716,051 
864,237 
395,739 
529,007 
220,539 

42,658 

9,031 

1,263 

486 



227,911 

112,196 
266,163 
499,400 
592,717 
1,024,977 

1,274,521 
2,023,631 
2,489,824 
3,700,642 
4,410,639 

5,254,078 
5,633,244 
5,851,457 
5,932,182 
5,938,139 

26,884,43A 
16,759,555 

8,881,038 
14,276,123 

8,453,433 

2,465,063 
680,929 
110,390 
61,707 



5,696 

8,846 
33,183 
41,136 
37,564 
49,577 

48,492 
51,070 
56,394 
66,119 
54,815 

62,117 
63,970 
60,833 
52,393 
51,118 

191,645 
125,293 

31,952 
157,482 

77,423 

11,471 

1,691 

223 



49,906 

7,233 
38,008 
71,208 
81,996 
136,766 

155,361 
205,616 
235,947 
311,792 
260,469 

314,287 
356,339 
357,653 
316,356 
346,301 

1,593,196 
1,518,671 
1,319,717 
3,376,472 
3,416,933 

802,557 
151,460 
27,163 
]A,441 



26,640 

9,208 
10,101 
U,592 
12,341 
15,393 

12,658 
13,187 
16,601 
U,158 
U,395 

17,663 
12,460 
15,897 
15,537 
11,491 

46,881 
24,543 
13,560 
21,394 
11,229 

3,920 

1,345 

271 

122 



359,037 

21,358 
17,790 
49,611 
27,009 
23,157 

21,682 
29,563 
21,683 
26,572 
26,927 

26,763 
13,833 
23,256 
19,357 
17,393 

71,403 
45,448 
35,027 
84,745 
97,019 

62,609 
47,970 
22,737 
U,892 



2,745 

6,553 
16,816 
IB, 595 
20,809 
25,110 

17,583 
23,610 
21,205 
24,987 
23,030 

20,246 
17,412 
18,694 
12,285 
11,521 

44,687 
21,827 

9,899 
17,972 

7,353 

1,610 

354 

53 

18 



23,847 

2,970 
11,339 
22,131 
33,801 
48,756 

56,283 
69,642 
75,630 
79,337 
65,732 

85,133 
73,708 
85,931 
64,199 
62,195 

270,034 
151,797 

92,322 
191,673 

36,809 

26,025 

5,962 

1,946 

435 



21,244 

8,817 
11,777 
11,878 
10,317 
11,083 

10,413 
13,790 
13,565 
14,762 
12,131 

11,365 
U,833 
8,705 
9,856 
9,%7 

29,533 
U,234 
8,105 
17,215 
12,058 

3,462 

1,102 

207 

94 



241,370 

21,435 
28,877 
25,660 
25,353 
25,662 

29,297 
29,060 
25,553 
28,365 
23,469 

20,751 
25,292 
18,176 
20,164 
18,774 

71,683 
44,806 
37,316 
101,062 
114,585 

62,462 

34,587 
8,912 
12,046 



Partnerships 



Size of adjusted gross Income 



Net profit 



Number of 

returns 



Number of 
returns 



Small Business Corporations 



Net profit 



Number of 
returns 



Number of 
returns 



Sales of capital assets 



Net gain 



Number of 
returns 



Number of 
returns 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



Total. 



8,632,030 



332,501 



2,151,355 



1,671,441 



546,706 



3,594,863 



7,552,125 



1,761,974 



No adjusted gross Income. 



$1 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.. 
$3,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $U,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 under $15,000. 



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



5,386 

2,297 
5,596 
4,930 
9,938 
16,981 

15,940 
18,680 
18,570 
22,279 
16,999 

21,536 
17,237 
21,935 
21,045 
20,735 

36,779 
69,206 
47,057 
113,607 
83,084 

17,423 

3,453 

434 

143 



21,739 

2,549 
5,692 
5,705 
8,186 
36,384 

40, 3U 
47,956 
59,954 
59,141 
63,304 

97,891 
61,001 
94,900 
108,201 
127,463 

543,212 

613,336 

546,212 

2,047,362 

2,653,459 

955,271 

309,596 

72,821 

99,834 



12,685 

4,166 
3,168 
3,979 
1,627 
6,014 

7,596 
4,482 
2,747 
8,009 
8,349 

10,279 
9,948 
9,699 
8,749 

11,107 

49,358 
34,549 
25,504 
56,356 
39,434 

10,456 

2,931 

530 

219 



522,739 

11,787 
11,916 
34,675 
5,741 
29,426 

41,159 
11,896 
6,010 
16,830 
24,632 

18,595 
23,251 
17,899 
18,399 
28,923 

97,135 
97,803 
77,278 
255,969 
305,633 

132,203 
128,210 
46,316 

31,375 



15,435 



164,937 



13,012 



6,183 

2,736 
2,407 

1,902 
3,143 
3,550 
5,309 
3,633 

13,705 
19,932 
15,493 
34,005 
25,365 

6,383 
1,193 

127 
50 



21,504 

1,916 
1,791 

3,108 
9,423 
13,305 
7,218 
6,441 

76,656 
105,783 
106,619 
333,815 
458,102 

293,613 
139,779 
31,426 
22,044 



3,230 



3,499 



2,528 

1,641 
2,011 
2,425 
2,820 

10,205 
6,954 
6,630 

10,450 
7,615 

2,409 
724 
157 



37,812 



7,576 
4,794 
5,737 
6,858 
11,701 

24,308 
30,174 
29,448 
46,872 
65,843 

31,621 
23,971 
7,087 
22,494 



25,351 

43,708 
123,599 
U3,ail 
140,115 
154,153 

170,728 
151,572 
164,209 
167,835 
178,627 

163,824 
145,507 
137,565 
144,105 
128,792 

515,585 
304,035 
164,622 
256,559 
133,933 

31,214 

8,223 

1,325 

491 



194,425 

12,335 
37,164 
69,716 
69,934 
96,464 

97,524 
83,551 

105,888 
92,505 

U8,133 

109,799 
115,590 
130,499 
U9,969 
95,892 

485,060 
421,553 
332,968 
339,359 
1,090,X7 

881,010 
843,859 
432,832 
533,899 



10,350 

17,644 
37,872 
51,996 
47,811 
48,471 

55,353 
47,048 
54,094 
82,998 
56,668 

61,443 
75,899 
80,262 
74,710 
61,486 

274,657 
183,796 
108,350 
196,192 
101,457 

18,878 

3,123 

294 

117 



15,128 

9,343 
24,535 
28,831 
33,459 
33,423 

39,828 
31,195 
31,902 
53, U2 
39,547 

39,561 
48, U7 
48,730 
48,764 
36,552 

172,876 
120,956 

73,989 
U6,660 

81,895 

16,471 

2,341 

269 

156 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



50 



Individual Returns/1970 • Returns Filed and Sources of Income 

-RETURNS WITH DOMESTIC AND FOREIGN DIVIDENDS RECEIVED: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money amounts in thousEinds of dollars] 



Size of adjusted gross 

income 



Ordinary gain from 
sales of depreciable 
property 



Number of 
returns 



Sales of property oiher than 
capital assets 



Net gain 



Number of 
returns 



Number of 
returns 



Dividends in adjusted 
gross income 



Number of 
returns 



Interest received 



Number of 
returns 



Pensions and annuities 
(taxable portion) 



Number of 
returns 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(35) 



(37) 



Total 

No adjusted gross income. 

$1 under $1,000 

*1,000 under *2,000 

$2,000 under il,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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



167,126 



83,479 



108,633 



296,131 



15,806,924 



10,917,071 



13,324,089 



1,453,217 



5,694 



2,672 

3,654 
3,994 
4,599 
4,158 
6,955 

2,808 
3,520 
4,859 
3,881 
2,910 

13,522 
8,412 
6,175 

11,635 
7,183 

1,929 

617 
104 



2,919 

566 

1,758 
3,150 
3,377 
3,548 
4,116 

2,857 
2,936 
17,978 
3,145 
4,932 

13,210 
16,650 
10,980 
28,627 
21,722 

8,075 

4,856 

1,388 

948 



2,119 
7,292 
2,071 

2,344 

1,760 
1,728 
1,260 
1,334 

6,551 
4,052 
2,752 
5,325 
3,085 

819 

283 

64 

32 



4,174 



2,231 
5,857 
2,210 

2,571 
1,041 

753 
1,171 

904 

7,817 
4,329 
7,315 
10,073 
11,884 

5,734 
5,422 
2,617 
4,026 



6,696 



3,648 
4,493 
3,563 

5,381 

6,171 

7,210 

6,325 
3,211 
4,251 
4,515 
2,413 

10,552 
8,142 
4,689 

10,6i4 
3,484 

2,461 
803 

146 
71 



5,643 
4,012 
8,904 

4,519 

7,638 

3,999 

8,943 
2,406 
13,163 
4,915 
3,508 

18,949 
23,083 
3,706 
33,578 
34,269 

13,029 
5,526 
1,296 
2,336 



51,177 

151,385 
283,393 
427,083 
335,069 
370,572 

347,018 
I 322,531 

331,268 
1 376,869 

345,586 

354,206 
322,894 
310,053 
289,413 
247,035 

1,050,903 
616,952 
331,529 
530,925 
265,525 

54,311 
11,397 

1,564 
621 



131,420 

35,146 
119,644 
300,494 
311,346 
309,594 

403,233 
300,500 
345,563 
320,927 
322,362 

313,322 
287,493 
306,213 
293,766 
260,092 

1,309,387 
1,085,273 
773,363 
2,157,275 
2,458,272 

1,607,362 
1,124,662 

406,825 
523,385 



61,521 

192,585 
345,936 
524,508 
435,231 
476,068 

455,375 
415,235 
467,035 
541,529 
516,495 

541,400 
521,342 
494,199 
473,059 
432,231 

1,639,524 
903,322 
440,256 
633,912 
285,482 

55,151 

11,755 

1,649 

610 



137,289 

60,208 
203,405 
433,012 
432,421 
585,373 

523,466 
416,795 
539,960 
489,167 
461,805 

470,974 
461,285 
392,540 
393,991 
314,823 

1,555,559 
1,092,330 

725,062 
1,490,181 
1,191,355 

520,466 
263,723 

89,957 
73,942 



3,019 

(•) 

50,973 
140,503 
151,155 
149,732 

129,354 
75,137 
93,083 
91,922 
61,171 

67,467 
49,655 
39,110 
36,657 
32,399 

112,457 
55,761 
33,991 
46,608 
21,249 

5,222 

1,467 

206 

80 



7,453 

(•) 

43,257 
172,054 
259,537 
302,390 

334,302 
192,124 
268,025 
292,737 
184,049 

197,578 
163,310 
115,560 
116,050 
118,289 

370,258 
232,407 
157,407 
203,438 
120,518 

41,603 
14,962 
2,538 
1,153 



Royalties 



Estates and trusts 



Size of adjusted gross income 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Number of 
returns 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



Total 

No adjusted gross income. 

$1 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 $5,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

J9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



57,540 



1,322,913 



30,423 



11,995 

11,486 
50,502 
73,158 
50,111 
65,247 

71,524 
62,019 
68,489 
52,957 
60,816 

65,848 
58,205 
55,215 
43,187 
49,424 

185,062 
105,242 

60,018 
113,222 

53,500 

13,095 
2,824 

410 
153 



29,135 

5,334 
32,970 
64,274 
45,477 
67,549 

94,699 
66,331 
80,931 
70,034 
86,514 

70,071 
63,630 
56,772 
52,167 
46,433 

299,852 
203,611 
155,539 
365,178 
367,541 

124,946 

42,075 

10,082 

5,344 



16,257 

10,325 
22,960 
26,528 
18,188 
24,157 

20,697 
35,346 
32,296 
43,770 
35,715 

37,028 
34,502 
39,974 
32,413 
29,800 

125,460 
69,419 
37,268 
52,982 
35,183 

7,870 

1,973 

351 

142 



158,020 

12,398 
17,007 
18,705 
18,254 
21,169 

23,550 
32,626 
32,482 
38,025 
37,845 

27,623 
35,489 
35,011 
27,194 
28,351 

125,749 
34,746 
59,629 
129,261 
122,564 

48,212 

20,933 

8,000 

5,581 



4,459 

(•) 
7,288 
5,346 
5,072 
7,344 

4,405 
5,539 
10,669 
9,955 
5,310 

7,692 
5,780 
5,752 
9,310 
3,974 

34,231 
27,170 
14,390 
30,990 
19,443 

5,777 
1,795 

301 
U6 



26,437 

(•) 
3,888 
7,672 
5,823 
2,596 

4,307 
11,707 
10,049 
7,339 
4,001 

13,141 
5,420 
7,951 
15,981 
10,502 

41,403 
41,562 
29,144 
91,557 
105,313 

55,797 
50,759 
15,526 
20,137 



(«) 



3,284 
1,108 
1,580 
3,413 
2,777 

864 

271 

42 

9 



(«) 



1,500 



9,686 
1,709 
1,075 
7,343 
12,520 

6,817 

5,231 

2,750 

237 



2,225 

9,326 
10,097 
27,221 
19,015 
]A,074 

18,562 
19,879 
19,573 
13,360 
6,156 

15,563 

17,500 
14,700 
12,077 
11,358 

51,390 
39,743 
22,717 
47,934 
30,672 

8,399 

2,573 

401 

155 



10,156 

5,579 

7,713 

24,725 

30,659 

17,641 

39,220 
36,789 
55,198 
20,022 
15,083 

31,312 
27,315 
23,196 

41,479 
30,432 

108,860 
110,217 
60,377 
214,335 
201,745 

108,198 
52,233 
23,872 
16,557 



1,894 



4,508 



5,931 



5,272 



3,102 


7,395 


2,631 


4,808 


2,056 


5,978 


2,709 


4,603 


2,520 


6,838 


749 


3,236 


211 


1,739 


39 


296 


19 


4,599 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



Individual Retums/1970 • Returns Filed and Sources of Income 

-RETURNS WITH DOMESTIC AND FOREIGN DIVIDENDS RECEIVED: SOURCES OF INCOME, EXEMPTIONS 

BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money amounts in thousands of dollars] 



51 



TAXABLE INCOME, AND TAX ITEMS, 



Size of adjusted gross income 



Other sources (net) 



Number of 
returns 



Statutory adjustments 



Number of 
returns 



Sick pay exclusion 



Number of 
returns 



Moving expense 
deduction 



Number of 
returns 



Employee business 
expense 



Number of 
returns 



Self-employed 
retirement deduction 



Number of 
returns 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



(58) 



(59) 



(60) 



(61) 



Total 

No adjusted gross income.. 

$1 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 

J6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



1,639,345 



220,998 



279,613 



1,470,556 



274,052 



462,890 



11,496 

14,340 
37, 198 
52,553 
43,409 
58,642 

71,421 
55,41A 
70,429 
83,029 
88,665 

94,609 
115,444 
98,834 
99,595 
84,968 

330,731 
173, 8tK 

93,900 
142,252 

71,705 

16,199 

3,900 

565 

266 



-354,616 

4,856 
3,843 

8,371 
11,774 
24,483 

22,187 

26,778 
30,198 
46,316 
15,792 

41,704 
47,136 
36,427 
32,536 
39,770 

133,527 
102,515 
62,576 
157,628 
149,393 

53,200 

21,828 

2,771 

3,676 



6,696 

5,512 
9,653 

19,205 
29,875 
32,445 

30,555 
40,229 
50,552 
71,575 
64,838 

85,572 
91,958 
90,424 
82,738 

74,720 

335,508 
182,247 

97,656 
150,455 

74,135 

10,997 

1,411 

140 

39 



31,920 

10,909 
24,056 
22,787 
37,737 
44,674 

37,847 
46,704 
68,902 
87,098 
75,262 

104,373 
92,868 
99,166 
91,151 

102,046 

404,016 
278,412 
182,674 
339,174 
210,867 

37,269 

7,161 

1,196 

504 



(•) 

9,290 
12,266 

24,909 

17,326 
(•) 

12,880 
13,652 
10,676 
10, U6 
7,053 

43,429 
19,622 
8,724 
7,723 
2,085 

415 

92 

9 

3 



(») 
29,236 

20,094 

32,606 

16,775 
(•) 

15,127 
16,168 
7,085 
8,298 
8,849 

30,039 
13,197 
8,730 
7,048 
2,377 

559 

127 

13 



(») 



12,515 

(») 

4,811 
6,496 
6,454 
12,187 
17,227 

12,688 
17,148 
16,362 
9,438 
9,993 

40,037 
22,524 
10, 172 
11,795 
2,240 

327 



(«) 



7,392 
(•) 

1,136 
3,562 
5,694 
4,386 
14,486 

11,786 
12,619 
15,471 
10,233 
15,164 

65,228 
46,617 
25,258 
28,866 
6,739 

1,036 
129 



(») 



|l 



4,743 
11,464 
12,293 

19,343 

20,375 
24,540 
28,311 
42,950 
40,202 

54,347 
57,810 
62,397 
58,097 
53,454 

231,597 
123,005 
60,918 
73,790 
26,383 

4,033 
634 



(«) 



6,667 

14,990 
16,279 
23,573 

26,688 
29,742 
42,943 
61,450 
48,980 

58,125 
55,332 

70,540 
65,045 
70,174 

268,914 
179,797 
109,164 
177,664 
88,404 

18,825 

5,061 

1,031 

487 



(•) 



5,133 



5,640 
13,219 
6,077 

10,903 
9,069 
7,534 
7,753 
7,382 

34,752 
24,829 
21,339 
53,595 
46,569 

6,616 
625 



(♦) 
5,369 
8,449 

3,801 
11,771 
6,589 

9,335 
8,750 
6,071 
7,576 
7,858 

39,836 
38,301 
39,522 
125,597 
113,298 

16,849 
1,345 

141 
14 



Size of adjusted gross income 



Total 
deductions 



Standard deduction 



Number of 
returns 



Low-income allowance 



Number of 
returns 



Number of 
returns 



Itemized deductions 



Number of 
returns 



Exemptions 



Number of 
returns 
with no 
taxable 
income 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



(59) 



(70) 



(71) 



(72) 



Total. 



34,320,567 



1,257,706 



1,220,141 



2,167,410 



8,948,298 



23,243,199 



1,237,155 



No adjusted gross income. 



$1 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 $11,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 under $15,000. 



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



291,806 
528,207 
657,209 
540,677 
662,471 

684,714 
702,073 
790,534 
985,929 
1,003,657 

1,187,082 
1,219,823 
1,228,874 
1,208,902 
1,191,568 

5,305,194 
3,505,029 
2,112,979 
4,078,269 
3,349,027 

1,508,539 
363,409 
326,431 
383,164 



237,556 
376,426 
403 ,454 
209,729 
175,016 

178,937 
184,334 
213,520 
199,754 
225,340 

203,187 

176,649 
143,357 
97,267 
74,393 

214,013 

66,158 

21,823 

13,761 

3,918 

409 
52 
3 



256,151 
403,663 
379,774 
136,303 
89,864 

103,075 
120,066 
161,046 
159,279 
212,206 

202,451 
176,296 
142,303 
95,607 
74,393 

213,640 

66,158 

21,760 

18,760 

3,918 

407 
52 
3 



234,492 
374,494 
400,968 
149,717 
47,995 

32,461 
13,627 

3,930 
(*) 



255,967 
403,347 
379,184 
114,989 
31,80^ 

21,533 

10,334 



(*) 



7,492 

60,012 
123,021 

146,526 
170,707 
2U,627 
198,765 
224,292 

203,165 

176,549 

143,357 

97,267 

74,393 

214,013 

66,153 

21,823 

18,761 

3,918 

409 
52 
3 



1,090 

21,313 
58,059 

81,492 
109,733 
159,465 
168,307 
2U,836 

202,443 
176,296 
142,303 
95,607 
74,393 

213,640 

66,158 

21,750 

18,760 

3,918 

407 

52 

3 



21,448 
43,649 
191,161 
287,999 
371,095 

339,512 
325,255 

332,500 
418,175 
385,303 

440,615 
437,839 
436,209 
440,942 
418,609 

1,530,446 
911,389 
446,783 
552,829 
294,134 

56,851 

12,136 

1,689 

630 



35,655 
124,544 
277,435 
404,374 
572,607 

581,640 
582,007 
529,489 
816,650 
791,451 

984,631 
1,043,527 
1,086,571 
1,112,295 
1,117,175 

5,091,553 
3,438,871 
2,091,219 
4,059,509 
3,345,109 

1,508,132 
363,358 
325,428 
333,154 



143,857 

238,354 
516,868 
821,746 
717,988 
325,072 

787,022 

771,682 

353,235 

1,013,283 

1,046,684 

1,215,605 
1,158,755 
1,147,240 
1,108,515 
1,030,905 

4,098,927 
2,183,351 
1,069,300 
1,579,791 
736,844 

135,845 

27,253 

3,761 

1,300 



78,813 

253,501 
369,758 
287,030 
1W,199 
49,041 

24,176 
10,267 
11,012 
11,771 
(•) 

3,758 
(») 

2,457 
(♦) 

1,035 

2,693 
2,055 
1,353 
1,711 
959 

399 

171 

46 

12 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data. 



52 Individual Returns/1970 • Returns Filed and Sources of Income 

Table 10 . —RETURNS WITH DOMESTIC AND FOREIGN DIVIDENDS RECEIVED: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, 

BY SIZE OF ADJUSTED GROSS INCOME— Continued 
[Money ajoounts in thousands of dollars] 



1 



Size of adjusted gross Income 



Taxable Income 



Number of 

returns 



Income tax 
before 
credits 



Surcharge 



Number of 

returns 



Tax crediti 



Retirement income 
credit 



Number of 
returns 



Investment credit 



ffumber of 

returns 



Foreign tax credit 



Number of 

returns 



(73) 



(71) 



(75) 



(76) 



(77) 



(78) 



(79) 



(80) 



(81) 



(82) 



(83) 



Total 

No adjusted gross Income 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

i 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 $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or acre 



11,215,062 



132,791,894 



33,080,998 



702,291 



84,117 



14,813 



168,654 



136,372 



(«) 
50,317 
307,545 
383,529 
498,070 

494,423 
499,322 
535,008 
606,158 
608,603 

640,041 
612,466 
577,109 
537,443 
491,917 

1,891,761 
975,482 
467,248 
669,879 
297,093 

56,861 

12,017 

1,646 

618 



(•) 

14,431 

242,741 

557,697 

1,034,421 

1,410,518 
1,851,671 
2,478,672 
3,253,793 
3,762,835 

4,371,412 
4,694,965 
4,880,879 
4,947,695 
4,935,462 

23,300,710 
16,052,357 
9,585,042 
19,498,800 
15,666,265 

5,864,305 

2,570,177 

809,367 

1,010,675 



(•) 

1,815 

34,989 

85,780 

164,194 

229,071 
312,741 
425,631 
568,669 
672,253 

783,403 
857,366 
899,832 
926,721 
928,465 

4,598,447 
3,410,682 
2,189,601 
5,210,017 
5,578,271 

2,690,238 

1,404,5U 

482,169 

626,128 



(•) 

34,310 
198,623 
309,333 

370,866 
424,686 
495,032 
579,484 
594,637 

633,508 
607,433 
575,346 
533,927 
491,192 

1,885,584 
972,120 
464,708 
667,707 
296,123 

56,689 

11,972 

1,641 

617 



(•) 
267 
1,537 
3,059 

4,654 
6,950 
9,963 
13,706 
16,630 

19,364 
21,353 
22,433 
23,151 
23,122 

115,243 
85,250 
54,758 
131,189 
140,082 

67,570 
35,243 
12,076 
15,915 



38,100 
60,271 
98,025 

87,231 
47,694 
61,548 
53,166 
39,994 

27,662 
23,235 
17,554 
18,722 
10,203 

47,744 
23,740 
13,861 
18,938 
10,549 

3,016 
841 
121 
56 



2,243 
4,125 
10,086 

8,572 
7,289 
7,564 
6,600 
6,625 

4,953 
3,693 
2,241 
2,433 
1,747 

6,346 
3,197 
1,873 
2,496 
1,445 

429 

119 

18 

3 



3,996 

3,545 

3,075 
2,125 
2,156 
4,704 
5,072 

2,012 
541 
85 
36 



619 

699 

741 

434 

873 

1,766 

2,991 

2,8U 
1,168 

476 
317 



(») 
(•) 



9,910 
(•) 

2,760 
3,806 
5,935 
5,389 
3,786 

19,385 
16,728 
13,832 
32,122 
25,503 

9,624 

3,145 

503 

222 



(•) 
(♦) 



(») 



555 
1,259 



I 



137 

122 

1,221 

2,240 

W5 

7,522 
5,672 
4,507 
15,978 
22,619 

12,498 
8,409 
2,957 

48,868 



Tax credits— Continued 



Size of adjusted gross income 



Other tax credits^ 



Number of 
returns 



Tax liability 



Number of 
returns 



Income tax after 
credits 



Number of 
returns 



Additional tax for tax 
preferences 



Number of 

returns 



Tax from recomputing 

prior-year Investment 

credit 



Number of 
returns 



(34) 



(85) 



(86) 



(87) 



(83) 



(89) 



(90) 



(91) 



(92) 



(93) 



Total 

No adjusted gross Incoae. 

$1 under $1,000 

>1,000 under $2,000 

$2,000 under $3,000 

13,000 under $4,000 

$4,000 under $5,000 

15,000 under $6,000 

000 under $7,000 

17,000 under $8,000 

18,000 under $9,000 

$9,000 ui«ier $10,000 

110,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 nore 



5,613 



34,417,981 



11,138,475 



15,712 



14,715 



(•) 



(«) 



(«) 
(•) 



(«) 



(») 



(•) 
(-) 



} 



1,637 

317 

130 
31 
9 

1 



351 

366 

297 

203 

10 

168 



10,195 

9,720 

32,400 

313,876 

384,733 

494,737 

498,035 
501,670 
532,267 
608,651 
609,142 

641,519 
612,204 
577,324 
537,559 
492,023 

1,891,200 
975,596 
467,042 
670,388 
297,351 

57, au 

12,119 

1,680 

627 



10,469 

1,034 

5,088 

40,023 

93,259 

172,839 

244,772 
333,063 
452,454 
605,711 
704,268 

825,491 
901,152 
946,523 
967,896 
971,957 

4,787,712 
3,552,131 
2,279,837 
5,413,232 
5,755,850 

2,769,006 

1,456,025 

506,196 

616,993 



7,588 



(•) 



(•) 



(♦) 

49,871 
284,522 
364,297 
479,422 

491,338 
496,523 
529,566 
605,861 
608,492 

639,809 
6U,732 
577,099 
537,295 
491,868 

1,890,539 
975,323 
466,875 
669,737 
296,942 

56,812 

11,994 

1,642 

615 



(♦) 
1,801 
32,967 
83,004 

156,594 

225,064 
311,712 
427,386 
573,977 
681,087 

797,429 
874,631 
918,730 
944,691 
949,191 

4,699,048 
3,486,551 
2,236,943 
5,320,929 
5,690,909 

2,741,752 

1,430,012 

490,783 

592,679 



1,572 
3,926 

4,137 

2,797 

719 

327 



2,869 

4,974 
12,818 

17,796 
23,986 
M,941 
24,092 



5,838 



4,130 
3,650 
2,908 
6,567 
6,580 

2,568 
906 
199 

84 



I 



799 
1,388 

561 
2,713 
2,454 

1,538 
796 
321 
170 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sajnple and Limitations of the Data. 



Individual Returns/1970 • Returns Filed and Sources of Income 



53 



Table 10.— RETURNS WITH DOMESTIC AND FOREIGN DIVIDENDS RECEIVED: SOURCES OF INCOME, EXEMPTIONS^ 

BY SIZE OF ADJUSTED GROSS INCOME— Continued 
[Money amounts tn thousands of dollars] 



TAXABLE INCOME, AND TAX ITEMS, 



Size of adjusted gross income 



Tax liability — Continued 



Self -employment tax 



Number of 
returns 



Social security taxes 
on tip Income 



Number of 
returns 



Taxpayments 



Number of 
returns 



Income tax withheld 



Number of 
retiuTis 



Excess social security 
taxes withheld 



Number of 
returns 



Credit fOr tax on 

certain gasoline, 

fuel, and oil 



Number of 
returns 



Amount 



(94) 



(95) 



(96) 



(97) 



(98) 



(99) 



(100) 



(101) 



(102) 



(103) 



(104) 



(105) 



Total 

No adjusted gross income.. 

$1 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 $U,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,000 under $15,000 

$15,000 unier $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 $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



1,674,792 



33,592,073 



9,018,131 



20,620,291 



105,698 



8,332 

9,175 
34,955 
50,221 
60,638 
74,74A 

73,639 
72,530 
77,966 
88,527 
66,688 

76,447 
70,CH9 
70,200 
56,847 
57,928 

203,792 
134,416 

87,309 
182,477 

98,922 

15,996 

2,561 

321 

112 



1,745 

825 
3,168 
6,413 
10,079 
16,026 

19,185 
21,021 
24,385 
31,353 
22,953 

27, 8U 
26,032 
27,109 
22,544 
22,459 

87,160 
62,738 
41,511 
89,636 
49,515 

7,909 

1,156 

U3 

48 



(«) 



(•) 
(•) 



(«) 
(•) 



(•) 
(•) 



(») 



(•) 
(«) 



(») 
(*) 



(•) 
(•) 



(•) 



43,952 

160,873 
219,527 
314,284 
326,586 
425,711 

444,969 
482,503 
513,246 
600,849 
596,602 

635,839 
605,836 
573,470 
534,147 
490,842 

1,879,404 
969,824 
464,152 
664,624 
295,694 

56,810 

12,099 

1,667 

621 



68,679 

19,681 
40,629 
80,387 
117,529 
192,277 

297,351 
388,462 
487,811 
670,881 
775,301 

921,733 

992,474 

1,029,010 

1,061,982 

1,052,587 

5,024,587 
3,597,064 
2,282,185 
5,145,568 
5,189,013 

2,355,217 

1,109,960 

342,283 

349,422 



19,663 

140,421 
157,783 
191,221 
181,863 
248,216 

257,314 
340,476 
366,671 
478,390 
497,863 

546,046 
533,208 
501,303 
475,375 
443,202 

1,682, 5U 
840,414 
382,023 
491,102 
197,070 

36,995 

7,632 

992 

377 



26,964 

9,545 
24,974 
45 ,740 
64,014 
114,993 

161,374 
265,185 
338,955 
506,260 
623,882 

753,987 
817,123 
846,527 
880,573 
886,441 

4,159,274 
2,766,666 
1,566,160 
2,821,432 
2,038,747 

674,658 
180,276 
28,232 
18,259 



(•) 



3,122 



33,153 
32,921 

42,410 
56,912 
51,501 
52,442 
42,372 

179,488 
98,462 
44,1B8 
71,845 
39,438 

10,218 

2,142 

270 

111 



(•) 



1,324 
1,469 

2,526 
3,473 
4,821 
4,486 
4,344 

20,543 
14,968 
7,674 
17,897 
14,368 

4,993 

1,200 

161 

69 



11,714 

(•) 
9,853 
13,689 
16,092 
16,337 

16,098 
17,446 
23,085 
20,847 
15,254 

19,460 
17,187 
17,007 
12,993 
13,922 

47,910 
23,968 
14,763 
23,692 
12,030 

3,268 

1,039 

211 

104 



1,543 

(«) 

696 
1,354 
1,291 
1,229 

1„275 
1,166 
1,456 
1,458 
1,159 

1,230 

1,137 

1,213 

768 

724 

2,820 
1,279 
837 
1,642 
1,039 

362 
IBl 

47 
38 



Tax payments — Continued 



Size of adjusted gross Income 



Other prepayments 



Number of 
returns 



Payments on 1970 
declaration 



Tax due at time 
of filing 



Overpayments 



Number of 
returns 



Number of 

returns 



Number of 
returns 



Number of 
returns 



Credit on 1971 tax 



Number of 
returns 



(106) 



(107) 



(108) 



(109) 



(110) 



(lil) 



(112) 



(113) 



(llA) 



(115) 



(116) 



(117) 



12,322,103 



4,631,636 



4,804,246 



7,1B3,576 



3,978,732 



5,935,937 



2,714,627 



1,254,164 



No adjusted gross income. 



$1 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.. 
$3,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $11,000.. 
$11,000 under $12,000.. 
$12,000 under il3,000.. 
$13,000 under $14,000. . 
$14,000 under $15,000.. 

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



(•) 
(-) 

\:] 
(•) 

(•) 
(•) 
(«) 



5,954 



3,312 
2,550 
1,166 
3,557 
2,379 

987 

300 

55 

18 



(•) 

(•) 

(«) 
(•) 
(•) 

(•) 
(*) 
(*) 



1,336 

795 

534 

3,960 

3,779 

2,392 

1,720 

985 

146 



21,045 

15,400 

56,270 

133,629 

150,161 

201,806 

213,311 
185,630 
190,491 
187,046 
159,266 

162,270 
141,669 

144,529 
128,175 
118,126 

487,185 
339,223 
219,041 
410,223 
234,327 

49,942 
11,180 
1,564 

577 



39,613 

9,638 
14,916 
33,275 
51,901 
75,679 

134,295 
121,923 
147,258 
161,840 
148,762 

163,337 
170,527 
176,355 
175,610 
161,032 

840,622 

813,362 

706,936 

2,300,647 

3,131,119 

1,672,783 
926,599 
313,062 
330,912 



4,160 

6,007 
38,316 
156,366 
196,505 
250,260 

220,963 
188,658 
205,603 
222,714 
199,605 

213,615 
192,004 
188,897 
168,701 
178,457 

708,429 
445,532 
232,559 
374,249 
190,227 

39,343 
8,743 

1,237 
486 



5,103 

452 

2,235 

12,595 

25,876 

43,568 

43,931 
44,325 
60,231 
63,068 
64,895 

70,349 
68,911 
71,857 
71,662 
67,202 

356,548 
315,450 
238,216 
750,599 
971,062 

571,274 
416,957 
182,771 
285,059 



41,667 

158,335 
213,340 
246,383 

227,760 
271,483 

283,527 
319,605 
329,866 

394,101 
4U,072 

428,465 
418,996 
389,196 
366,366 
312,438 

1, 180,602 
529,485 
235,085 
296,318 
107,600 

17,865 

3,426 

452 

U3 



63,312 

19,100 
37,757 
52,999 
50,150 
63,022 

96,561 
99,724 
95,654 
128,237 
135,928 

166,596 
160,217 
154,347 
165,747 
U7,833 

593,420 
360,333 
240,562 
477,919 
404,203 

157,474 
71,032 
19,110 
17,490 



32,105 

W9,723 
193,951 
202,872 
178,818 
204,152 

206,038 
251,310 
267,578 
335,662 
357,634 

385,776 
374,164 
346,012 
322,353 
276,264 

1,031,041 

427,337 

170,724 

171,224 

40,352 

4,853 

797 

113 

29 



47,472 

W,562 
33,575 
42,381 
X,691 
46,261 

66,286 
70,577 
70,568 
99,359 
U7,275 

142,997 
135,524 
132, 5U 
143,673 
127,995 

485,030 
264,857 
160,231 
247,653 
146,301 

50,479 

21,507 

6,569 

5,780 



13,475 

9,242 
18,869 
60,073 
58,526 
84,181 

83,334 
86,043 
75,480 
68,320 
63,585 

49,450 
54,769 
53,016 
52, M2 
42,993 

175,655 
121,604 

76,751 
143,139 

76,938 

14,644 

2,947 

384 

122 



15,839 

4,537 
4,1S3 
10,618 
15,459 
16,761 

30,275 
29,147 
25,086 
28,878 
18,653 

23,598 

24,694 
21,834 
22,070 
19,838 

108,391 
95,529 
80,332 
230,262 
257,407 

106,996 
49,527 
12,541 
U,709 



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
Adjusted gross income less deficit. 
^Includes unspecified tax credits. 
Note; Ajicunt detail may not add to total because of rounding. 



54 Individual Returns/1970 * Returns Filed and Sources of Income 

Table 11.— RETURNS WITH DIVIDENDS AND OTHER DISTRIBUTIONS: NUMBER AND AMOUNTS BY MARITAL STATUS AND SIZE OF ADJUSTED GROSS INCOME 

( Money ajnounts in thousands of dollars] 



Size of adjusted 
gross income 



Total dividends and 
other distributions 



Number of 

returns 



Capital gain 
distributions received 



Number of 
returns 



Nontaxable 
distributions received 



Number of 
returns 



Domestic and foreign dividends received 



Number of 
retxims 



Dividend exclusion 



Number of 
returns 



Dividends in adjusted 
gross incooie 



Number of 
returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



ALL HErURNS 

All returns, total 

No adjusted gross income... 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Taxable retiuTis , total 

No adjusted gross income... 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Total nontaxable returns ..... 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,CXX) under $15,000 
Returns $15,000 or more 



12,507,984 



11,964,436 



1,211,233 



79,390 
259,004 
420,452 
595,049 
499,848 
549,357 

519,023 
515,432 
549,705 
522,249 
617,767 

645,154 
616,890 
581,357 
540,314 
496,031 

1,905,500 
981,920 
470,474 
672,783 
298,454 

57.312 

12,197 

1,692 

630 



146,822 

57,718 
170,037 
395,174 
411,438 
416,023 

498,799 
393,167 
440,591 
418,495 
424,033 

412,293 
373,822 
390,507 
379,402 
336,303 

1,639,140 
1,306,332 
908,269 
2,397,354 
2,635,996 

1,674,762 

1,152,998 

417,220 

541,831 



8,783 

24,569 
77,244 
100,115 
93,586 
99,010 

102,347 
90,416 
101,375 
132,709 
111,136 

103,045 
97,176 
36,211 
92,267 
83,726 

331,311 
202,960 
109,675 
166,791 
79,629 

14,174 

2,642 

301 

121 



4,829 

6,305 
14,157 
28,156 
42,913 
33,457 

27,257 
33,603 
29,771 
32,986 
40,426 

29,598 
23,768 
22,202 
24,097 
18,277 

93,246 
72,580 
50,209 
92,695 

80,072 

38,095 
16,501 
6,090 
12,160 



10,405 

14,199 
40,896 
68,531 
71,255 
74,4% 

91,226 
62,412 
74,999 
63,931 
61,843 

60,946 
67,348 
58,769 
56,608 
48,261 

229,766 
135,045 

77,349 
128,476 

69,624 

16,421 

3,852 

532 

211 



3,212 

323 
4,765 

15,215 
9,949 

20,501 

20,578 
12,935 
18,692 
10,411 
10,455 

13,650 
12,438 
11,595 
13,754 
12,790 

48,787 
35,552 
25,435 
54,341 
51,633 

19,893 
9,799 

4,021 
6,185 



78,813 

259,004 
420,075 
594,625 
497,723 
547,111 

518,599 
509,539 
546,020 
617,929 
611,643 

543,802 
614,488 
579,566 
538,209 
493,002 

1,894,459 
977,547 
468,606 
671,590 
298,052 

57,260 

12,188 

1,692 

630 



133,780 

50,591 
151,116 
351,804 
358,576 
362,067 

450,966 
346,633 
392,127 
375 , 100 
373,153 

369,048 
337,569 
356,713 
341,555 
305,238 

1,497,115 
1,198,192 
832.623 
2,250,818 
2,504,296 

1,616,774 

1,126,698 

407,110 

523,486 



74,851 

223,559 
396,805 
559,200 
473,221 
525,068 

505,053 
487,555 
515,172 
588, OU 
587,709 

609,413 
583 , 298 
556,291 
520,438 
479,376 

1,331,205 
955,181 
459,498 
664,555 
296,432 

57,020 

12,159 

1,687 

627 



7,360 

15,445 
31,472 
51,310 
47,229 
52,474 

47,733 
46,133 
46,565 
54,173 
50,792 

55,726 

50,076 
50,501 
47,790 
45,146 

187,732 
112, 9U 
59,250 
93,541 
46,027 

9,413 

2,035 

285 

101 



51,177 

151,385 
283,393 
427,083 
335,069 
370,572 

347,018 
322,581 
331,268 
376,869 
345,536 

354,206 
322,394 
310,053 
289,413 
247,035 

1,050,903 
616,962 
331,529 
530,925 
265,525 

54,311 

11,897 

1,664 

621 



131,420 

35, W6 
119,644 
300,494 
311,346 
309,594 

403,233 
300,500 
345,563 
320,927 
322,362 

313,322 

287,493 
306,213 
293,766 
260,092 

1,309,387 
1,085,278 
773,363 
2,157,275 
2,458,272 

1,607,362 

1,124,662 

406,825 

523,385 



11,194,623 



17,203,563 



2,094,139 



788,366 



1,446,137 



417,772 



11,W0,855 



15,997,461 



10,742,090 



14,904,582 



(•) 

(•) 

49,894 
284,859 
366,180 
431,616 

491,680 
502,152 
533,263 
610,222 
614,527 

641,168 
614,166 
573,910 
539,440 
494,923 

1,901,617 
979,643 
468,767 
571,156 
297,605 

57,045 
12,112 

1,675 
627 



(») 

(«) 
19,832 
175,190 
239,767 
333,462 

455,177 
367,430 
416,174 
378,562 
409,288 

404,272 
359,547 
375,750 
377,460 
332,401 

1,609,352 
1,278,997 
833,656 
2,355,353 
2,606,524 

1,653,700 

1,137,933 

410,123 

533,663 



{♦) 

(♦) 

11,337 
47,762 
61,235 
83,283 

93,381 
88,097 
97,502 
129,593 
110,721 

102,768 
95,656 
36,144 
92,135 
33,722 

330,386 
202,342 
108,971 
166,655 
79,492 

14,132 

2,633 

298 

121 



(♦) 

(•) 
2,004 
15,539 
28,670 
23,099 

22,378 
25,701 
29,214 
29,211 
40,299 

29,454 
20,724 
22,199 
23,363 
18,276 

92,077 
71,391 
43,960 
92,339 
79,318 

37,998 
16,260 
6,072 
12,160 



(«) 

(«) 

(•) 

29,462 

55,154 

67,520 

83,337 
61,674 
71,315 
51,237 
61,545 

60,257 
66,535 
56,737 
56,534 
48,161 

229,439 
U4,383 

76,957 
128,056 

69,353 

16,343 
3,329 

527 
209 



(») 

(♦) 

(») 
8,593 
7,298 

19,776 

17,552 
12,189 
18,251 
9,871 
10,435 

13,310 
12,486 
9,465 
13,750 
12,764 

48,432 
35,007 
25,155 
53,675 
50,565 

19,532 
9,634 
3,955 

5,370 



(») 

(«) 

49,894 
284,608 
354,312 
479,433 

491,427 
496,561 
529,578 
605,902 
603,503 

639,316 
611,764 
577,119 
537,335 
491,894 

1,390,576 
975,401 
466,899 
669,963 
297,203 

56,993 

12,103 

1,675 

627 



(«) 

(•) 
17,645 
151,059 
253,799 
290,537 

415,249 
323,540 
368,709 
339,481 
358,554 

361,510 
326,340 
344,089 
339,846 
301,363 

1,468,363 
1,172,601 
814,550 
2,219,354 
2,476,544 

1,601,071 
1,112,039 

400,102 
515,133 



(•) 

(*) 

46,534 
267,477 
343,988 
459,803 

431,276 
474,780 
500,518 
576,372 
584,569 

605,427 
530,574 
553,844 
519,614 
478,268 

1,827,322 
953,035 
457,791 
562,928 
295,583 

56,758 

12,075 

1,670 

624 



(♦) 

(») 
3,471 
20,483 
30,226 
43,565 

45,057 
44,192 
44,362 
52,721 
50,460 

55,170 
49,766 
50,187 
47,688 
45,046 

187,234 
112,628 
58,995 
93,310 
45,904 

9,371 

2,021 

283 

101 



(♦) 

(♦) 

32,149 
196,165 
235,954 
318,772 

323,733 
311,939 
318,172 
366,573 
343,098 

351,006 
320,955 
307,737 
288,341 
246,612 

1,047,859 
5U,S62 
329,923 
529,334 
264,716 

54,049 

11, 8U 

1,647 

613 



(•) 

(♦) 
U,174 
130,576 
223,573 
247,023 

370, 192 
284,348 
323,848 
285,760 
308,096 

306,340 
276,574 
293,903 
292,159 
256,317 

1,281,632 
1,059,973 
755,556 
2,126,543 
2,430,643 

1,591,701 

1,110,016 

399,819 

516,032 



1,313,361 



1,135,467 



217,180 



35,083 



1A1,216 



29,6 



1,311,372 



1,020,689 



1,222,346 



118,347 



907,390 



902,345 



2,403,100 
2,324,176 
2,379,746 
4,400,962 



1,597,214 
2,175,086 
1,892,323 
12,674,401 



403,307 
533,033 
462,425 
907,604 



129,317 
164,041 
117,941 
461,646 



279,782 
354,411 
291,932 
651,273 



54,464 
73,070 
64,276 
255,657 



2,397,356 
2,803,780 
2,369,067 
4,382,024 



1,412,933 
1,937,978 
1,710,123 

11,957,114 



2,252,704 
2,684,502 
2,743,356 
4,278,364 



205,289 
245,395 
249,239 

511,308 



1,618,679 
1,723,322 
1,523,601 
2,864,337 



1,207,544 

1,692,585 

1,460,885 

11,445,808 



Footnotes at end of table. See text for"Explanation of Classifications and Terms" and "Sources of Data, Description of the Sanjile and Limitations of the Data." 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 11.— RETURNS WITH DIVIDENDS AND OTHER DISTRIBUTIONS: NUMBER AND AMOUNTS BY MARITAL STATUS AND SIZE OF ADJUSTED GROSS INCOME— Continued 

iKfoney amounts in thousands of dollars] 



55 



size of adjusted gross income 



JOINT RETURNS 



All returns, total 

No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 



$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



Taxable returns, total. 



No adjusted gross income . 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$L4,000 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 $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total nontaxable returns. 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



Total dividends and 
other distributions 



Number of 
returns 



(1) 



8,657,876 



50,720 
35,352 
99,070 
182,674 
214,293 
245,556 

227,234 
250,171 
284,019 
378,307 
394,105 

477,210 
459,832 
461,121 
446,724 
438,399 

.,709,557 
906,923 
437,316 
621,287 
274,172 

51,495 

10,437 

1,430 

472 



8,081,602 



(») 

(•) 
{•) 

18,172 
108,186 
187,213 

210,057 
237,308 
276,065 
370,371 
392,669 

473,436 
457,832 
460,080 
446,038 
437,315 

,706,986 
905,341 
436,035 
620,267 
273,509 

51,286 

10,370 

1,420 

470 



(2) 



11,830,281 



110,575 
10,977 
37,684 
101,161 
129,248 
151,839 

136,028 
166,784 
143,844 
212,034 
200,764 

237,455 
201,382 
200,670 
220,788 
234,999 

1,068,178. 

917,383 

687,946 

1,770,481 

2,065,973 

1,295,745 
880,790 
329,567 
317,986 



11,262,152 



576,274 



827,665 
1,533,836 
2,283,286 
4,013,089 



(«) 

(») 

(•) 
11,430 
56,667 
86,747 

122,203 
143,233 
136,236 
206,301 
199,729 

230,423 
195,283 
195,225 
219,165 
231,269 

1,047,587 

898,960 

673,830 

1,750,621 

2,045,968 

1,285,262 
369,425 
325.372 
314,104 



Capital gain 
distributions received 



Nontaxable 
distributions received 



Number of 
returns 



(3) 



1,569,723 



6,810 
(•) 

12,815 
23,827 
40,802 
36,690 

31,374 
52,363 
56,550 
76,521 
72 , 139 

73,803 
65,758 
64,014 
65,394 
69,973 

287,560 
185,557 
100,400 
154,917 
74,339 

13,036 

2,330 

264 

99 



1,480,905 



568,129 



541,484 

859,454 

1,095,295 

9,334,049 



(») 
(•) 

(•) 

20,743 
21,488 

29,113 
50,04^ 
56,138 
75,745 
71,675 

73,527 
64,898 
63,948 
65,312 
69,969 

286,636 
185,238 

99,949 
154,804 

74,250 

12,999 
2,324 

263 



(4) 



586,026 



4,072 
(•) 
3,607 
4,748 
15 ,746 
15,892 

7,381 
16,320 
U,784 
14,556 
22,480 

21,185 
13,920 
11,870 
15,309 
15,861 

71,944 
60,796 
40,125 
80,577 
69,658 

30,943 
13,806 
5,552 
11,716 



541,909 



33,818 



123,332 
288,947 
338,942 
818,502 



(•) 
(«) 

(») 
6,207 
5,928 

6,680 
11,420 
14,679 
14,422 
22,354 

21,041 
13,282 
11,869 
15,080 
15,860 

70,776 
60,382 
40,066 
80,361 
69,151 

30,8% 

13,782 

5,544 

11,716 



Number of 
returns 



(5) 



7,125 

21,258 
28,400 
22,501 

30,479 
31,450 
28,606 
32,596 
37,258 

40,740 
39,347 
43,006 
38,943 
36,678 

190,547 
116,345 

67,826 
113,632 

62,426 

14,668 

3,310 

457 

165 



963,227 



44,117 



45,241 
77,521 
78,144 
385,120 



(») 
(•) 

(♦) 
19,274 
16,023 

28,135 
31,032 
28,283 
32,251 
36,961 

40,063 
39,194 
42,345 
38,932 
36,576 

190,224 
115,683 

67,560 
113,699 

62,273 

14,603 
3,294 

454 
164 



(6) 



1,958 

789 

7,964 
2,608 
3,610 

3,244 
7,562 
5,905 
6,094 
2,322 

6,967 
6,859 
9,267 
7,436 
9,435 

31,684 
27,116 
20,425 
43,185 
42,612 

15,632 
8,112 
3,743 
1,830 



264,555 



50,156 



84,704 
160,369 
198,714 
569,576 



(♦) 
(») 

(•) 
1,089 
3,205 

2,372 
7,531 
5,764 
6,083 
2,304 

6,953 
6,858 
7,705 
7,436 
9,408 

31,331 
26,561 
20,393 
42,863 
41,960 

15,421 
8,035 
3,678 
1,628 



Domestic and foreign dividends received 



Number of 
returns 



(7) 



8,617,460 



50,143 

35,352 

98,693 

182,501 

214,104 

245,054 

227,061 
246,009 
283,894 
377,393 
388,107 

475,858 
457,430 
459,580 
445,405 
435,370 

1,699,515 
902,723 
435,574 
620,116 
273,805 

51,443 
10,426 

1,430 
472 



,042,861 



12,027 



17,128 
25,146 
39,965 
194,340 



(•) 

(•) 
(») 

18,172 
107,998 
186,711 

210,055 
233,398 
275,940 
369,457 
386,671 

472,084 
455,430 
458,539 
444,719 
434,286 

1,696,944 
901,267 
434,293 
619,096 
273,142 

51,234 
10,361 

1,420 



(8) 



10,967,705 



104,545 
9,754 
33,335 
86,448 
110,694 
132,339 

125 ,403 
140,884 
123 , 156 
191,385 
175,964 

209,305 
160,605 
179,535 
198,047 
209,706 

964,557 

829,471 

627,396 

1,646,719 

1,953,706 

1,249,167 
858,870 
320,273 
304,441 



10,455,717 



574 , 599 



825,847 
1,522,464 
2,273,643 
3,995,506 



(•) 

(•) 

(•) 
5,686 
49,371 
77,616 

113,152 
124 , 284 
115,794 
185,797 
175,073 

202,420 
175,144 
175,653 
196,653 
206,003 

945,486 

812,019 

6U,371 

1,627,397 

1,934,840 

1,238,942 
847,606 
316,152 
300,561 



Dividend exclusion 



Number of 
returns 



8,289,412 



47,064 
30,232 
91,817 
165,386 
201,909 
237,833 

218,377 
231,389 
262,075 
357,818 
370,375 

448,322 
435,856 
439,196 
430,988 
423,169 

1,639,382 
681,676 
426,763 
613,954 
272,261 

51,228 

10,404 

1,426 

470 



7,755,470 



511,988 



479,115 

756,790 

977,197 

8,754,599 



(«) 

(») 

(•) 
15,237 
99,985 

181,908 

203,766 
219,038 
255,909 
350,259 
368,939 

444,548 
433,858 
438,155 
430,302 
422,105 

.,638,811 

880,220 
425,482 
612,934 
271,618 

51,022 

10,338 

1.416 

468 



(10) 



922,326 



5,385 
2,986 
8,678 
19,527 
25,664 
30,216 

24,702 
26,600 
27,215 
36,860 
33,561 

43,117 
38,647 
40,793 
40,469 
40,728 

171,116 
106,154 
56,225 
88,752 
43,679 

6,844 

1,861 

259 



Dividends in adjusted 
gross income 



Number of 
returns 



(11) 



4,931,126 



533 , 942 



774,241 
1,440,034 
2,177,553 
3,897,584 



(•) 

(•) 

(«) 
1.674 
11,332 
22,096 

22,921 
24,896 
26,361 
35,811 
33,398 

42,570 
38,410 
40,620 
40,365 
40,630 

170,718 

105,938 

56,002 

68,582 

43 , 575 

8,606 

1,850 

257 

86 



31,316 
17,529 
54,021 
113,900 
135,950 
150,364 

130,071 
140,192 
160,611 
204,977 
184,830 

231,207 
207,201 
217,990 
217,136 
203,944 

891,117 
550,793 
301,589 
463,527 
242,207 

48,620 

10,161 

1,407 

466 



(12) 



10,045,381 



(•) 

(•) 

(*) 
12,039 
63,513 

106,155 

120,226 
129,967 
154,323 
198,810 
134,046 

228,020 
205,986 
217,060 
216,752 
203,545 

688,986 
549,383 
300,409 
462,541 
241,584 

48,416 

10,096 

1,397 

464 



65,222 



92,457 
149,136 
203,754 
476,977 



366,. 



99,159 
6,768 
24,657 
68,921 
85,030 
102,122 

100,700 

iu,oe4 

95,941 
154,525 
U2;404 

166,168 
Wl,957 
138,743 
157,579 
168,978 

793,444 

723,316 

571,171 

1,557,965 

1,910,030 

1,240,325 
857,006 
320,013 
304,355 



9,598,616 

To 

(•) 

(♦) 
4,012 
36,036 
55,520 

90,231 
99,367 
69,433 
U9,987 
141,676 

159,851 
136,734 
135,034 
156,269 
165,373 

774,771 

706,081 

557,369 

1,536,813 

1,691,269 

1,230,137 
845,754 
315,894 
300,475 



503,080 

820,681 

1,077,476 

2,529,687 



446,765 



386,657 

607,654 

773,4.45 

8,277,625 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." . , ^ ^ . .^ . . , , , 
(•) An asterisk in a cell denotes that the estimate is not shorn separately because of high sampling variability. However, the data are included in the appropriate totals. 
NOTE: Amount detail may not add to total because of rounding. 



66 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 12. -RETURNS WITH DOMESTIC AND FOREIGN DIVIDENDS RECEIVED: NUMBER AND DIVIDENDS RECEIVED, BY SIZE OF ADJUSTED GROSS INCOME AND DIVIDENDS 

[Taxable and nontaxable returns — Money ajnounte in thouBajids of dollars] 



Size of adjusted gross income 



No adjusted gross income. 

$1 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 



Number of 
returns 



(1) 



Domestic 

and 

foreign 

dividends 

received 



(2) 



Size of dividends received 



$1 under $50 



Number of 
returns 



12,452,227 17,018,148 



$10,000 
$11,000 
$12,000 
$13,000 
$14,000 

$15,000 
$20,000 
$25,000 
$30,000 
$50,000 



under 
under 
under 
under 
under 

under 
under 
under 
under 
under 



$U,000.. 
$12,000.. 
$13,000.. 
$14,000.. 
$15,000.. 

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



$100,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$l,bOO,000 or more 



Returns under $5, OOO 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000.. 
Returns $15,000 or more 



Size of adjusted gross income 



Total 473,411 



78,813 

U5,084 
143,920 
420,075 
594,625 
497,728 
547,111 

518,599 
509,589 
546,020 
617,929 
611,643 

643,302 
614,488 
579,566 
538,209 
493,002 

1,894,459 
977,547 
468,606 
671,590 
298,052 

57,260 

12,188 

1,692 

630 



138,730 

21,107 
29,484 
151,U6 
351,804 
358, 576 
362,067 

450,966 
346,633 
392,127 
375,100 
373,153 

369,048 
337,569 
356,713 
341,555 
305,238 

1,497,115 
1,193,192 
832,623 
2,250,818 
2,504,296 

1,616,774 

1,126,698 

407,110 

523,486 



(3) 



2,397,356 
2,803,780 
2,869,067 
4,382,024 



1,412,933 

1,937,978 

1,710,123 

11,957,U4 



21,Ot3 

56,407 
51,900 
125,171 
129,776 
U0,414 
139,392 

124,731 
142,287 
171,358 
197,091 
213,736 

215,734 
224,669 
191,573 
181,430 
162,077 

570,129 
218,971 
82,145 
77,183 
17,363 

1,463 

164 

13 

5 



(4) 



70,577 



634,103 
849,203 
975,483 
967,441 



450 

1,016 
1,129 
2,777 
2,789 
2,016 
2,890 

2,564 
3,042 
3,375 
3,683 
4,101 

4,378 
4,346 
3,974 
3,820 
3,320 

12,Oi9 
4,780 
1,845 
1,813 
392 

28 



$50 under $100 



Number of 
returns 



(5) 



1,541,500 



13,066 
16,765 
19,837 
20,906 



6,931 

16,648 
20,884 
39,627 
59,437 
56,121 
58,187 

47,989 
63,683 
62,582 
73,688 
87,676 

97,523 
94,802 
93,133 
77,112 
74,620 

275,036 

120,383 

46,751 

55,130 

12,375 

1,065 
99 
15 

3 



Amount 



(6) 



110,178 



257,335 
335,613 
437,190 
510,857 



481 

1,076 
1,402 
2,850 
4,156 
4,133 
4,245 

3,478 
4,435 
4,352 
5,307 
6,279 

6,916 
6,759 
6,785 
5,468 
5,297 

19,699 

8,715 

3,325 

4,027 

901 

80 
10 



(M 



$100 'inder $200 



Number of 
returns 



(7) 



1,711,174 



11,567 

15,651 
32,007 
67,205 
75,205 
59,975 
64,928 

67,119 
73,321 
68,519 
86,287 
80,640 

93,926 
87,774 
85,515 
86,433 

78,777 

231,024 

143,483 

60,871 

64,747 

19,217 

1,784 

166 

24 

4 



Amount 



(8) 



242,038 



1,640 

2,269 
4,386 
9,494 
10,300 
8,319 
9,593 

9,494 
10,857 

9,537 
12,104 
11,161 

13,262 
12,400 
11,882 
12,170 
U,297 

40,144 
20,510 
8,796 
9,332 
2,799 

263 
24 



$200 under $300 



Number of 
returns 



(9) 



947,996 



10,766 

35,627 
40,136 
28,934 

41,157 

35,095 
44,340 
41, X7 
42,000 
42,470 

48,351 
50,897 
43,804 
41,373 
40,976 

159,664 
89,399 
41,324 
46,069 
15,171 

1,391 

142 

14 

2 



Amount 



(10) 



231,278 



1,884 

2,555 

3,476 

9,717 

6,934 

10,119 

8,585 
11,003 
10,430 
10,073 
10,230 
11,806 
12,381 
10,646 
10,085 

9,942 

38,946 
21,787 
10,212 
11,338 
3,736 

344 
35 
4 
(') 



18,342 
23,350 
31,226 
36,758 



$300 under $400 



Number of 
returns 



(11) 



649,591 



(«) 

(«) 

6,362 
28,447 
33,652 
39,462 
26,085 

29,514 
22,751 
17,798 
38,118 
35,905 

37,059 
20,073 
27,691 
22,437 
25,154 

96,641 
52,369 
25,931 
33,259 

11,010 

1,144 

125 

5 

4 



AjDOunt 



(12) 



225,173 

(•) 

(•) 
2,333 
9,958 
U,633 
13,337 
8,968 

10,219 
7,982 
6,354 
13,354 
12,360 

12,766 
7,025 
9,617 
7,747 
8,691 

33,229 
13,295 

9,030 
U,213 

3,822 

398 

43 

2 

2 



326,538 
380,386 
432,430 
571,320 



46,002 

53,152 
61,011 
31,872 



164,167 
205,252 
225,401 
353,176 



39,685 
50,331 
54,860 
86,402 



147,098 
144,086 
132,419 
225,988 



51,023 
50,263 
45,346 
78,033 



Size of dividends received — Continued 



$400 under $500 



Number of 
returns 



(13) 



No adjusted gross income. 

$1 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 

16,000 under ^7,000 

S7,000 under i 

000 under ! 

$9,000 under I 



,000 

19,000 

10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



(•) 

7,101 
7,731 
32,934 
23,739 
19,725 
16,116 

18, 510 
24,0Oi 
23,110 
22,490 
29,251 

18,420 
14,058 
19,321 
14,375 
10,537 

72, 531 
38,277 
20,430 
24,762 
9,648 

929 
98 
11 

1 



U2,548 
117,365 
76,761 
166,737 



(14) 



211,471 



(•) 

3,260 
3,355 
15,303 
10,439 
3,891 
7,995 

8,347 
10,708 

9,849 
10,059 
12,902 

8,228 
6,255 
8,710 
6,337 
4,762 

32,516 
17,104 

9,155 
11,098 

4,327 

417 
45 
5 
(') 



$500 under $1,000 



Number of 
returns 



(15) 



1,275,336 



10,565 

9,668 
14,507 
49,720 
100,774 
61,464 
86,867 

51,964 
39,559 
55,092 
61,462 
33,369 

55,521 
49,149 
43,723 
46,753 
41,769 

172,314 

106,424 

58,115 

85,435 

32,378 

3,747 
440 
46 

11 



50, M6 
51,864 
34,292 
74,668 



333,565 
246,446 
236,915 
458,910 



(16) 



906,829 



7,550 
7,723 
9,493 
36,330 
74,244 
44,971 
62,083 

36, 546 
27,246 
38,459 
44,068 
26,352 

39,435 
34,522 
31,302 
32,721 
28,593 

120,372 
75,184 
41,274 
61,691 
23,571 

2,730 

321 

34 



$1,000 under $1,500 



Number of 
returns 



(17) 



598,945 



2,658 

3,146 

23,202 
51,682 
33,530 
39,837 

38,900 
20,435 
28,175 
33,280 
22,725 

19,638 
19,623 
15,054 
12,104 
15,157 

66,976 
47,776 
26,990 
49,975 
20,146 

2,580 
319 
23 



(18). 



728,877 



3,123 
3,589 

26,910 
63,034 
41,624 
46,438 

49,262 
25,166 
33,262 
44,928 
23,182 

24,123 
23,205 
18,331 
14,958 
13,612 

82,110 
53,727 
33,333 
61,472 
24,831 

3,210 
399 
36 
12 



$1,500 under $2,000 



Number of 
returns 



(19) 



(•) 

(•) 

(-) 

11,074 

37,713 

25,695 

8,637 

25,013 
16,564 
16,834 
5,736 
11,091 

9,400 
11,461 
13,041 
10,379 
13,766 

37,047 
27,615 
17,674 
33,334 
15,179 

2,107 
266 
20 

2 



(20) 



621,705 



(•) 

(*) 

(•) 
19,229 
67,438 
46,349 
14,353 

42,987 
27,471 
29,543 
9,928 
19,352 

16,231 
19,606 
31,279 
18,350 
23,660 

64,312 
47,878 
30,763 
58,013 
26,312 

3,669 

467 

35 



$2,000 under $2,500 



Number of 
returns 



(21) 



242,401 
172,671 
166, 572 
325,186 



154,055 

148,515 

81,576 

214,799 



_1_ 



(«) 

(.) 

(•) 

25,985 
18,840 
20,799 

10,431 
10,408 

2,293 
12,438 

4,065 

8,950 
8,391 
7,172 
10,185 
2,708 

27,680 
20,719 
10,945 
21,303 
11,361 

1,779 

208 

21 

6 



(22) 



545,542 



184,716 

180,799 

99,229 

264,129 



85,280 

75,233 

63,Oi7 

133,244 



151,794 
129,280 
109,175 
231,452 



72,500 
39,635 
37,406 
94,022 



(♦) 

(-) 

(*) 
59,337 
42,433 

45,937 

23,413 
23,800 

5,013 
28,125 

9,332 

19,745 
18,222 
16,245 
22,262 
6,040 

61,654 
46,449 
24,585 
47,607 
25,423 

3,931 
468 

47 

13 



$2,500 under $3,000 



Number of 
returns 



(23) 



187,993 



(•) 



8,421 

15,634 
16,057 

23,710 
9,735 

11,235 
5,598 
4,162 

5,035 
4,609 
3,451 
5,252 
3,355 

17,816 
14,566 
10,354 
16,497 
9,390 
1,522 
167 
21 



163,062 
39,733 
82,514 

210,231 



40,890 
54,560 
21,702 
70,841 



Footnotes at end of table. See tert for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



(24) 



513,005 



(•) 



21,723 

41,309 
43,443 

65,509 
27,540 
30,621 
15,329 
U,543 

13,929 
12,734 

9,515 
14,594 

8,963 

48,247 
39,875 
29,746 
45,342 
25,714 

4,164 

459 

57 

22 



108,597 

151,047 

59,736 

193,626 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 12.— RETURNS WITH DOMESTIC AND FOREIGN DIVIDENDS RECEIVED: NUMBER AND DIVIDENDS RECEIVED, BY SIZE OF 

ADJUSTED GROSS INCOME AND DIVIDENDS— Continued 

[Taxable and nontaxable returns — Money amounts in thousands of dollars J 



57 



Size of adjusted gross income 



Size of dividends received— Continued 



$3,000 under $4,000 



Number of 
returns 



$4,000 -Jiider $5,000 



Number of 
returns 



$5,000 iinder $10,000 



Number of 
returns 



$10,000 under $15,000 



Number of 
returns 



$15,000 under $20,000 



Number of 
returns 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



Total 

No adjusted gross income 

$1 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 

$10,000 under «li,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13, COO under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Retuiiis under $5, 000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or cere 



147,564 



661, 8U 



327,599 



2,270,135 



110,477 



1,341,786 



913,077 



4,513 



27,765 
21,125 

25,866 

17,813 
21,297 
11,617 
15,883 

9,351 
9,873 
6,738 
9,081 
3,729 
21,495 
21,580 
14,750 
24, 679 
15,177 

2,367 
313 



16,991 



8,120 

95,019 
73,109 

90,305 
63,077 
73, 533 
40,651 
52,315 

32,677 
33,613 
23,971 
32,463 
13,218 

74,142 
75,087 
50,840 
85,600 
52, 569 

8,253 

1,086 

93 

18 



(•) 
(•) 

(») 
(•) 

(») 

12,745 
9,671 

12,814 
5,719 
7,196 

4,911 
2,781 
7,354 
2,983 
3,462 

16,973 
13,646 
8,960 
17,761 
11,376 

2,010 
283 
23 

7 



(*) 
(•) 

(») 
(•) 

(«) 
56,831 
44,429 
57,210 
25,576 
32,391 

21,941 
12,369 
33,157 
12,995 
15,274 

77,050 
60,804 
39,514 
79,855 
50,850 

9,003 

1,275 

106 

32 



6,725 

9,834 

13,409 

16,652 

18,197 

18,268 
14,548 
13,897 
13,370 
10,746 

44,020 
33,m 
19,135 
51,785 
32,525 

6,493 

987 

98 

27 



11,224 



38,627 

56,416 

77,928 

102,662 

132,889 

123,931 

111,882 

104,257 

90,037 

70,532 

314,174 
236,456 
132,913 
3w;,788 
234,393 

46,498 

7,187 

717 

210 



(•) 



(•) 

(«) 
(«) 
(«) 



1,200 



4,882 
5,956 

26,064 
13,304 
10,399 
20,595 
16,353 

3,970 

661 

61 

20 



(•) 



(«) 

(•) 
(«) 
(«) 



13,555 



73,388 

55,400 
72,908 

316,655 
163,719 
127,329 
253,090 
200,586 

48,624 

8,202 

750 

247 



(•) 

8,219 

8,693 

6,594 

14,543 

10,580 

2,701 
528 
56 

17 



(•) 

138.243 

148,896 

U4,354 

253,345 

183,149 

46,872 

9,133 

966 

304 



55,723 

92,476 

38,772 

100,393 



193,239 

319,880 
135,947 
347,687 



6,889 
43,145 
21,491 
71,039 



31,149 
216,437 

95,735 
313,483 



3,772 

64,817 

70,829 

183,181 



23,639 
403,523 
500,638 

1,337,335 



643 
1,200 
17,207 
91,427 



7,333 

13,554 

201,695 

1,119,203 



634 

399 

51,931 



10,839 

6,424 

895,814 



Size of adjusted gross income 



Size of dividends received — Continued 



$20,000 under $25,000 



Number of 
returns 



$25,000 under $30,000 



Number of 
returns 



$30,000 under $50,000 



Number of 
returns 



$50,000 under $100,000 



Number of 
returns 



$100,000 or ncre 



Number of 
returns 



Total. 



No adjusted gross income. 

$1 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 



$10,000 
$11,000 
$12,000 
$13,000 
$14,000 

$15,000 
$20,000 
$25,000 
$30,000 
$50,000 



under $11,000.. 
under $12,000.. 
under $13,000.. 
under $14,000.. 
under $15,000.. 

under $20,000.. 
under $25,000.. 
under $30,000.. 
under $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 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



30,597 



678,566 



18,157 



495,411 



1,301,460 



19,616 



1,348,125 



10,900 



2,604,378 



(•) 
(•) 



(») 
(•) 



(-) 



(•) 
(<•) 



255 
6,133 
5,021 
9,090 
7,237 

2,099 
406 

50 
11 



(•) 

(.) 
(«) 

5,307 
132,143 
112,736 
202,566 
162,201 

46,869 

9,064 

1,132 

247 



(») 



(•) 
(•) 



(«) 



(«) 
(») 



(») 

(*) 
(») 

(♦) 

(») 
1,459 
8,480 
5,465 

1,663 

294 
45 

7 



(•) 



(•) 
(») 



(•) 



(») 
(») 



(♦) 

(«) 
(«) 

(•) 
(«) 

39,592 
231,013 

149,613 

45,496 

8,041 

1,224 

195 



(«) 



(«) 
(«) 
(•) 



(•) 
(*) 

(«) 

(») 

(») 

(•) 

(•) 

213 

233 

214 

11,621 

15,273 

4,701 
986 
127 
43 



(«) 



(•) 
(*) 
(«) 



(•) 
(•) 

(•) 

(•) 

(•) 

(•) 

(*) 
7,686 
3,668 
8,633 

429,364 

596,162 

185,344 

38,617 

5,037 

1,713 



13,720 



283 
10,465 

6,861 

1,341 

174 

53 



9,297 

17,579 
683,943 

503,844 

97,523 

12,362 

3,631 



353 

4,384 

4,195 

813 

335 



35,994 

101 
505 
105 

1,199 

335 



676 
466 

921 

878 

2,695 

8,172 

49,001 

656,687 
944,244 
384,499 

516,777 



(») 



(») 
30,307 



(») 



(•) 
672,314 



(♦) 
(-) 
(») 
17,948 



(*) 
(«) 
(•) 
489, 674 



413 

112 

33,416 



15,846 

4,384 

1,231,230 



243 

51 

19,322 



16,468 

3,424 

1,328,232 



163 



5 
10,725 



37,904 

1,458 

1,141 

2,563,876 



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

(*) An asterisk in a cell denotes that the estijnate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Less than $500. 

NOTE: Amount detail may not add to total because of rounding. 



58 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 13.— RETURNS WITH INTEREST RECEIVED: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE OF ADJUSTED GROSS INCOME 

(Money amounts Ln thousajids of dollars] 



Size of adjusted gross income 



All returns, total 

No adjusted gross income, 

*1 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 $11,000 

$U,000 under $12,000.... 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



Number of 
returns 



"TTT 



32,630,355 



167,812 

1,012,011 
1,730,243 
1,912,583 
1,734,941 
1,768,345 

1,732,828 
1,703,970 
1,755,899 
1,903,363 
1,897,194 

1,866,265 
1,750,392 
1,630,107 
1,417,443 
1,255,154 

3,919,234 

1,565,893 

669,929 

832,671 

329,786 

59,652 

12,315 

1,703 

622 



Number of 
exemptions 



TJT 



92,375,299 



462,632 

1,473,618 
2,982,402 
3,952,674 
3,876,589 
3,991,059 

3,898,060 
4,088,619 
4,350,916 
5,195,157 
5,504,973 

5,847,701 
5,642,&i3 
5,328,013 
4,836,042 
4,242,175 

13,750,813 
5,679,492 
2,492,947 
3,183,869 
1,315,220 

227,153 

44,345 

6,118 

2,069 



Adjusted 
gross 
income 



1W 



^372,344,507 



-1,614,471 

632,059 
2,615,525 
4,757,786 
6,070,435 
7,977,202 

9,521,842 
11,074,304 
13,180,429 
16,164,865 
18,011,303 

19,577,670 
20,111,037 
20,365,299 
19,124,662 
18,193,717 

67,181,173 
34,693,080 
18,201,044 
30,991,912 
21,737,631 

7,791,019 
3,478,142 
1,141,944 
1,364,898 



Salaries and wages 
(gross) 



Number of 
returns 



M 



27,131,296 



55,413 

711,925 
1,170,044 
1,117,279 
1,072,516 
1,254,084 

1,347,757 
1,425,505 
1,500,833 
1,722,137 
1,733,335 

1,732,377 
1,633,716 
1,530,147 
1,336,419 
1,184,058 

3,665,290 

1,411, 374 

574,275 

655,453 

242,057 

44,317 

9,224 

1,276 

485 



(5) 



28:^294,988 



324,555 

461,763 
1,584,534 
2,337,586 
3,219,425 
4,870,736 

6,621,405 

8,480,771 

10,304,501 

13,510,241 

15,442,363 

17,036,843 
17,&41,273 
18,017,277 
16,954,693 
16,216,210 

53,542,193 
28,019,545 
13,154,434 
17,830,175 
9,310,768 

2,549,856 

689,355 

111,785 

62,701 



Business or profession 



Number of 
returns 



(6) 



2,952,612 



10,926 

43,113 
112,673 
130,473 
134,009 
147,664 

147,379 
150,723 
155,946 
155,482 
147, 524 

147,822 
145,530 
135,066 
111,948 
104,523 

350,661 
196, 647 
117,734 
203,063 
89,175 

12,441 

1,779 

229 

82 



(7) 



73,635 

28,894 
116,405 
217,216 
298,175 
414,923 

489,378 
589,197 
640,165 
704,948 
682,046 

720,899 
745,296 
739,752 
662,476 
682,044 

2,876,829 
2,400, 50O 
1,930,834 
5,071,142 
3,985,887 

890,349 

165,813 

31,868 

16,626 



Number 

of 

returns 



(8) 



736,630 



60,502 

24,003 
26,867 
28,869 
28,225 
32,720 

33,787 
33,209 
39,258 
40,457 
39,864 

37,885 
36,238 
32,348 
32,064 
24,239 

86,321 
37,721 
18,218 
25,583 
12,432 

4,063 

1,363 

273 

121 



(9) 



1,366,679 



555,802 

40,430 
46,977 
80,263 
46,231 
51,054 

48,001 
54,102 
52,924 
60,605 
48,433 

46,453 
45,258 
40,183 
37,612 
32,472 

118,346 
62,138 
44,159 
99,569 

106,768 

65,114 
47,356 
22,588 
13,791 



Net profit 



Number of 
returns 



(10) 



1,024,767 



5,014 

44,812 
76,358 
90,145 
85,394 
79,465 

57,775 
68,605 
62,904 
58,359 
54,776 

46,709 
41,499 
35,779 
29,668 
25,758 

77,627 
34,910 
15,X0 
23,330 
3,400 

1,696 

370 
55 
19 



(11) 



26,611 

21,759 
62,867 
111,966 
154,560 
158,879 

153,022 
211,653 
199,705 
213,234 
168,191 

179,388 
195,759 
153,350 
142,093 
150,121 

483,760 
275,458 
157,419 
275,531 
115,331 

30,286 
6,542 
1,979 

435 



Number 
of 

returns 



(12) 



695,452 



50,297 

32,880 
34,481 
32,904 
37,285 
39,207 

40,603 
42,158 
37,732 
42,486 
38,457 

34,778 
31,293 
23,540 
25,751 
20,534 

57,585 
22,144 
11,360 
21,215 
13,600 

3,682 

1,132 

205 

93 



(13) 



1,845,706 



391,879 

48,626 
62,642 
53,894 
63,133 
52,987 

82,247 
78,057 
60,283 
67,437 
64,691 

57,299 
48,099 
39,198 
39,661 
39,147 

U6,144 

64,263 
46,185 
118,940 
128,342 

66,035 
35,651 
8,893 
11,973 



Partnerships 



Small Business Corporations 



Size of adjusted gross income 



Net profit 



Number of 
returns 



Net profit 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Sales of capital assets 



Net profit 



Number of 
returns 



Number of 
returns 



1 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



All returns, total 

No adjusted gross income. 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000. 

$15,000 under $20,000.... 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



471,445 



2,485,491 



251,616 



691,222 



2,035,554 



1,367,700 



6,347 

7,227 
13,669 
24,739 
30,073 
28,810 

31,020 
38,499 
39,188 
50,191 
33,745 

41,934 
34,647 
35,842 
38,565 
33,645 

131,874 
95,293 
62,864 

136,276 
91,150 

18,141 

3,503 

447 

142 



28,723 

9,151 
13,015 
31,709 
45,420 
75,908 

74,678 
112,817 
139,497 
195,994 
157,741 

186,877 
141,062 
199,891 
225,721 
218,373 

926,232 

902,987 

756,822 

2,507,197 

2,936,013 

998,794 
313,587 
76,467 
95,624 



19,707 

7,203 
9,265 

6,273 
5,914 
7,586 

23,022 
15,766 
13,281 
13,144 
15,290 

16,021 
16,943 
14,570 
13,678 
16,249 

63,893 
43,334 
30,812 
62,941 
42,089 

10,745 

2,970 

531 

218 



727,458 

24,326 
30,832 
37,526 
22,038 
31,861 

58,859 
21,839 
20,954 
25,617 
24,998 

27,392 
34,927 
26,116 
24,605 
33,876 

114,004 
114,734 
38,268 
275,604 
323,605 

185,882 

131,577 

46,457 

32,086 



1,968 

(•) 
8,928 
8,975 
3,987 
7,263 

4,079 

(•) 
1,602 
4,811 

(«) 

6,060 
6,792 
5,297 
9,788 
5,987 

36,292 

27,674 
22,340 
45,575 
29,600 

7,047 

1,282 

133 

49 



13,597 

(•) 
9,244 
12,097 
10,326 
12,012 

10,620 
(«) 

777 
7,240 
(•) 

6,872 
16,310 
16,583 
23,274 
12,224 

153,245 
149,153 
155,416 
488,413 
567,034 

338,939 

152,957 

32,904 

31,010 



3,318 
3,016 

3,317 



6,436 
3,672 

(•) 
. 4,539 

(•) 

4,287 
5,208 
3,800 
2,694 
3,357 

15,009 
9,456 
7,940 

12,089 
8,552 

2,413 

737 

160 

87 



210,050 
15,403 

25,281 



23,523 

12,490 

(«) 

12,000 

(«) 

11,422 
7,344 

10,797 
8,309 

12,341 

40,074 
37,653 
34,102 
53,054 
70,754 

31,999 

24,556 

7,466 

22,494 



46,403 



258,120 

30,132 

86,633 

135,174 

141,471 

165,438 

179,450 
183,246 
193,222 
173,327 
223,923 

172,763 
184,915 
207,894 
133,144 
174,726 

739,151 

570,636 

445,039 

1,040,595 

1,224,653 

953,639 
888,297 
442,115 
630,232 



15,035 

25,762 
38,342 
60,554 
50,157 
54,495 

72,231 
56,904 
69,931 
101,035 
81,021 

79,214 
89,428 
96,520 
34,268 

72,278 

324, 506 
211,444 
121,078 
204,546 
104,003 

18,797 

3,055 

289 

lU 



21,373 

14,231 
24,140 
35,900 
35,964 
37,615 

50,990 
39,509 
42,034 
70,815 
49,792 

50,900 
53,344 
60,948 
56,738 
42,034 

202,030 
139,953 

82,323 
152,901 

84,043 

16,420 

2,777 

266 

160 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



Individual Returns/1970 • Returns Filed and Sources of Income 



59 



Table 13.— RETURNS WITH INTEREST RECEIVED: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money amounts in thouBands of dollars ] 



Size of adjusted gross income 



Ordinary gain from 

sales of depreciable 

property 



Number of 
returns 



Sales of property other than capital assets 



Net gain 



Number of 
returns 



Net loss 



Number of 
returns 



Dividends in adjusted 
gross income 



Number of 
returns 



Interest received 



Number of 
returns 



Pensions and annuities 
(taxable portion) 



Number of 

returns 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



All returns , total 

No adjusted gross income. 

$1 under $1,000 

tl,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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



195,277 



432,597 



6,946,761 



14,874,026 



32,630,355 



22,021,266 



2,817,421 



7,002,812 



5,519 
6,343 
7,055 

7,409 
11,235 
11,687 

8,259 
12,940 

7,113 
8,640 
8,498 
8,899 
7,157 

22,289 
13,451 
8,555 

15,446 
8,540 

2,139 
639 
109 

67 



4,000 

2,784 
1,838 
4,686 

4,536 
7,919 
8,503 
7,734 
15,842 

6,843 
9,326 

15,489 
8,398 
7,844 

22,976 
24,025 
15,079 
38,860 

27,517 

9,222 

8,145 

1,493 

950 



(*) 



5,931 
3,353 
(♦) 

4,886 
(«) 
8,770 

6,587 



4,356 
4,959 
3,086 

3,610 

11,161 
6,288 
3,659 
7,638 
3,614 

879 

293 

65 

32 



(-) 



2,378 

1,577 
2,215 
(•) 

2,652 
(♦) 
6,081 



4,743 
6,287 
3,294 

3,111 



16,245 

9,526 

7,927 

17,314 

14,033 

6,028 
5,436 

2,617 
4,026 



12,906 

(») 
7,622 
7,336 
9,551 
6,012 

14,876 
12,869 
7,534 
8,761 
14,437 

8,607 
8,758 
5,771 
7,575 
4,252 

17,732 
12,305 

6,719 

12,441 

9,364 

2,577 

816 

145 

68 



114, 567 

(•) 
8,528 
9,014 

14,685 
7,570 

12,755 

14,088 

6,702 

9,343 

22,057 

12,555 
6,996 
4,429 
6,969 
5,412 

28,501 
27,364 
11,111 
38,810 
38,241 

14,117 
8,394 
1,235 

2,357 



43,973 

111,513 
227,301 
395,163 
295,346 
331,377 

324,199 
266,748 
292,337 
342,125 
290,634 

306,676 
284,978 
275,191 
259,027 
223,790 

958,464 
578,205 
313,776 
504,761 
255,079 

52,399 

11,477 

1,621 

601 



122,924 

27,748 

96,935 

278,163 

258,742 

282,814 

369,231 
284,750 
322,629 
306,031 
284,941 

298,194 
262,216 
296,873 
268,323 
234,261 

1,235,875 
1,017,641 
740,536 
2,052,440 
2,353,178 

1,527,859 

1,068,388 

392,274 

491,060 



167,812 

1,012,0U 
1,730,243 
1,912,583 
1,734,941 
1,768,345 

1,732,328 
1,703,970 
1,755,899 
1,903,363 
1,897,194 

1,866,265 
1,750,392 
1,630,107 
1,417,443 
1,255,154 

3,919,234 

1,565,893 

669,929 

832,671 

329,786 

59,652 

12,315 

1,703 

622 



201,864 

188,775 

597,331 

1,128,764 

1,143,472 

1,331,151 

1,075,136 
917,631 

1,015,182 
883,897 
889,079 

873,008 
846,383 
734, 328 
715,313 
573,150 

2,418,176 
1,454,523 
895,190 
1,787,842 
1,319,054 

554,906 

274,819 

93,164 

79,128 



8,962 

28,348 
151,336 
356,076 
412,900 
323,363 

246,086 
157,808 
149, 564 
137,250 
126,417 

108,814 
80,922 
71,576 
59,724 
48,431 

159,993 
70,692 
39,482 
51,068 
21,675 

5,214 

1,439 

202 

79 



18,303 

31,659 
126,817 
498,555 
823,796 
712,643 

660,222 
446,981 
390,142 
426,434 
368,767 

307,510 
269,516 
221,709 
169,239 
162,248 

506,382 
282,343 
181,340 
219,037 
120,680 

40,436 
14,468 
2,457 
1,128 



Estates and trusts 



Size of adjusted gross income 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Net income 



Number of 
returns 



Number of 
returns 



Number of 
returns 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



(49) 



All returns, total 

No adjxisted gross income.. 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



2,928,820 



4,297,136 



1,767,549 



1,907,082 



334,976 



768,950 



36,144 



80,790 



24,711 

52,592 
176,589 
245,939 
185,854 
174,552 

161,667 
143,959 
153,241 
126,338 

127,739 

132,230 
129,093 
125,246 

93,887 
99,851 

315,065 
155,630 

78,356 
138,641 

70,252 

13,888 

2,931 

413 

156 



44,326 

21,565 
123,148 
233,375 
198,920 
199, 561 

197,503 
175, 513 
217,536 
123,062 
154,266 

127,983 

138,553 

112,678 

85,009 

90,554 

463,447 
284,534 
209,126 
481,692 
419,283 

136,193 
43,816 
10,105 



38,279 

32,272 
46,545 
62,387 
67,747 
64,859 

88,908 
89,639 
91,805 
69,836 
107,557 

92,370 
93,797 
92,862 
84,085 
75,609 

239,843 

114,582 

54,235 

79,589 

39,852 

8,285 

2,010 

356 

140 



211,669 

31,920 
34,639 
35,655 
40,693 
47,466 

70,748 
72,611 
64,654 
73,168 

71,852 

65,103 
75,294 
65,465 
66,627 
61,709 

220,737 
129,664 
79,431 
163,809 
137,494 

51,739 

21,226 

8,102 

5,557 



5,273 

2,616 

9,132 

24,055 

21,871 
13,957 

19,177 
14,693 
20,015 
19,001 
8,111 

15, 517 
13,698 
11,319 
14,254 
4,947 

50,154 
34,859 
18, X9 
35,072 
20,246 

5,910 

1,787 

299 

114 



28,497 

1,509 

5,216 

16,602 

15,840 

8,743 

20,013 
33,642 
14,305 
8,967 
10,167 

17,316 
9,706 
10,149 
19,054 
14,734 

58,570 

53,068 

40,355 

104,310 

118,750 

71,512 
51,622 
16,116 

20,187 



(*) 



4,425 



2,814 



3,448 
1,660 
1,904 
4,102 
2,895 

367 

278 

41 

10 



(♦) 

*) 
•) 
*) 
«) 
•) 



1,910 



9,782 
3,470 
1,128 
7,863 
13,236 

6,803 
5,213 

2,716 
308 



2,694 

(♦) 

18,700 

26,045 

21,663 

19,741 

20,570 
15,090 
21,935 
11,381 
12,717 

19,052 
19,981 
16,236 
13,718 
10,498 

57,021 
41,045 
23,470 
47,929 
30,144 

8,669 

2,475 

392 

156 



10,642 

(«) 

11,052 

26,358 

23,159 

30,363 

40,766 
22,739 
42,543 
24,908 
19,035 

34,317 
32,450 
23,847 
43,210 
15,637 

109,429 
118,278 
66,149 
209,289 
198,035 

105,045 
57,732 
23,204 
16,333 



(•) 



4,919 



(•) 



4,132 
2,772 
2,527 

3,ce3 

2,654 

733 

203 

39 

18 



8,216 
5,Ot4 
6,119 
5,340 
7,266 

2,353 

1,752 

296 

4,598 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data. 



60 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 13.— RETURNS WITH INTEREST RECEIVED: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE OF ADJUSTED GROSS INCOME —Continued 

[Money amounts in thousandE of dollars] 



Size of adjiisted gross income 



Other sources (net) 



Number of 
returns 



Statutory- adjiostmerits 



Number of 
returns 



Sick pay exclusion 



Number of 
returns 



Moving expense 

deduction 



Number of 
returns 



Eiapioyee business 
expense 



Number of 
returns 



Self-employed 
retirement deduction 



Number of 
retiims 



(50) 



(51) 



(52) 



(53) 



(54) 



(55) 



(56) 



(57) 



(53) 



(59) 



(60) 



(61) 



All returns, total 

No adjusted gross income. 

$1 under $1,000 

jljOOO 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



1,483,523 



3,515,058 



4,445,993 



524,506 



479,405 



497,992 



2,260,366 



2,836,636 



416,373 



25,812 

42,417 
108,416 
158,077 
142,136 
166,312 

187,284 
162,082 
238,767 
231,558 
265,024 

285,198 
271,776 
257,142 
264,486 
199,468 

663,159 
268,699 
127,103 
172,169 
77,622 

16,753 
3,964 

570 
268 



12,981 
39,496 
43,320 
56,432 
59,563 

85,827 
49,146 
33,347 
79,813 
92,774 

101,903 

105,175 

74,907 

75,741 

33,972 

252,384 
145,206 
36,309 
187,989 
172,651 

58,816 
22,816 

2,737 
3,900 



7,139 

18,467 
23,503 
58,037 
82,831 
109,230 

120,477 
139,315 
157,642 
200,101 
198,176 

220,837 
217,424 
211,760 
213,152 
179,390 

653,445 
287,678 
141,930 

179,716 
81,672 

11,472 

1,424 

147 

38 



34,725 

37,887 
42,316 
48,623 
99,240 
113,022 

117,423 
159,040 
174,932 
183,681 
216,420 

226,453 
221,269 
214, 90i 
211,487 
212,127 

765,753 
429,965 
248,134 
403,963 

235,358 

39,824 
7,116 
1,319 

502 



(«) 

10,880 

16,765 

19,553 
19,237 

28,525 
28,541 
32,251 
38,982 
28,675 

34,105 
30,814 
34,578 
30,607 
23,445 

91,695 

30,882 

11,959 

9,413 

2,260 

421 
91 

9 



(«) 

27,747 

43,757 

27,501 
22,950 

18,920 
28,950 
29,400 
28,994 
24,605 

27,485 
26,327 
23,324 
20,039 
19,905 

57,496 
19,473 
10,580 
8,611 
2,666 

557 

122 

13 



(-) 

(*) 

(«) 

11,427 

19,676 

23,881 

23,213 
27,519 
26,596 
30,026 
33,233 

30,285 
35,956 
24,834 
22,780 
25,973 

72,557 
31,421 
14,041 
13,691 
2,423 

347 

48 

5 

1 



(») 

(-) 
(•) 

6,538 
15,166 

21,170 

8,502 
13,451 
14,980 
13,196 
26,821 

22,843 
28,409 
25,133 
25,558 
32,316 

107,660 
64,195 
29,935 
31,095 

7,030 

1,075 
134 

11 



(«) 

4,645 
9,395 
32,784 
38,520 
62,7U 

63,150 

73,131 

86,295 

129,552 

141,607 

148,557 
142,143 
146,014 
152,943 
125,961 

464,902 
204,084 
95,525 
95,728 
29,750 

4,232 
693 
91 



(«) 

5,371 
7,542 
21,238 
35,580 
63,035 

72,722 
107,847 
113,10; 
131,543 

153,850 

159,771 
151,073 
151,331 
153,846 
147,746 

541,396 
295,406 
159,028 
216,719 
101,933 

20,603 
4,998 
1,114 

487 



(») 

(•) 
4,776 
5,082 
7,015 
4,760 

11,484 
11,949 
17,567 
15,252 
8,643 

18,644 
19,087 
17,907 
16,495 
13,795 

51,808 
33,527 
27,102 
68,874 
50,652 

6,395 
632 



(•) 

(") 
3,356 
8,208 

20,993 
5,867 

17,284 
8,793 

17,449 
9,948 

11,144 

16,355 
14,961 
15,111 
12,044 
12,159 

59,201 

50,892 

48,590 

147,538 

123,725 

17,588 

1,862 

180 

11 



Size of adjusted gross income 



Total 
deductions 



Standard deduction 



Number of 
returns 



Low-income allowance 



Number of 
returns 



Percentage 



Number of 
returns 



Itemized deductions 



Number of 
reti-ims 



Exemptions 
(Amount) 



Number of 
returns 
with no 
taxable 
income 



(62) 



(63) 



(64) 



(65) 



(66) 



(67) 



(68) 



(69) 



(70) 



(71) 



(72) 



All returns, total. 



67,090,231 



10,279,829 



5,017,843 



4,801,436 



6,926,709 



5,478,394 



20,517,991 



56,810,405 



57,723,655 



4,025,544 



No adjusted gross income. 



$1 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 $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 under $15,000.. 

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



1,071,376 
1,924,572 
1,907,127 
1,6U,285 
1,804,793 

1,857,983 
2,053,544 
2,406,393 
2,825,783 
3,021,021 

3,316,145 
3,330,315 
3,301,328 
3,078,285 
2,891,939 

10,575,771 
5,483,406 
2,952,711 
4,962,502 
3,612,711 



$100,000 under $200,000 1,536,363 

$200,000 under $500,000 858,171 

$500,000 under $1,000,000 326,326 

$1,000,000 or nore 380,331 



971,733 

1,608,333 

1,475,900 

934,747 

782,290 

784,736 
764,873 
726,716 
703,515 
672,173 

580,132 
477,027 
392,418 
251,011 
205,021 

445,167 

101,721 

32,895 

27,762 

5,230 

580 
68 



1,020,279 

1,720,925 

1,334,775 

572,267 

397,073 

444,944 
497,599 
547,203 
595,747 
634,370 

577,951 
476,981 
391,694 
250,328 
205,009 

444,694 

101,618 

32,832 

27,661 
5,230 

578 
67 
4 



944,056 

1,594,836 

1,459,262 

624,435 

212,720 

104,350 
47,786 
17,855 

U,433 
(*) 



(•) 

(•) 



1,018,728 

1,718,907 

1,330,601 

461,216 

140,280 

71,718 
34,235 
14,940 



(•) 



(•) 

(«) 



27,677 
13,947 
16,638 
310,312 
569,570 

680,386 
717,037 
708,861 
694,485 
669,770 

579,325 
477,027 
392,418 
251,011 
205,021 

445,167 

101,594 

32,895 

27,636 

5,230 

530 
68 



1,551 

2,013 

4,174 

111,051 

256,793 

373,227 
463,314 
532,263 
587,074 
632,745 

577,550 
476,981 
391,694 
250,328 
205,009 

444,694 

101,593 

32,832 

27,624 

5,230 

578 
67 
4 



40,278 
121,410 
436,683 
800,194 
986,055 

948,092 

939,097 

1,029,133 

1,199,848 

1,225,021 

1,286,133 
1,273,365 
1,237,689 
1,166,432 
1,050,133 

3,474,067 

1,4&;,172 

637,034 

8CK,909 

324,556 

59,072 

12,247 

1,699 

622 



51,097 

203,648 

572,353 

1,039,00.8 

1,407,720 

1,413,039 
1,555,945 
1,359,191 
2,230,035 
2,386,651 

2,733,194 
2,853,3X 
2,909,634 
2,827,957 
2,686,980 

10,131,077 
5,331,788 
2,919,879 
4,934,841 
3,607,481 

1,535,785 
858,105 
326,322 
330,331 



288,650 

920,530 
1,363,839 
2,470,119 
2,422,145 
2,494,152 

2,435,545 
2,555,001 
2,719,025 
3,246,675 
3,440,213 

3,654,218 
3,526,019 
3,329,271 
3,021,970 
2,651,001 

8,592,534 
3,549,033 
1,557,833 
1,989,396 
321,760 

141,912 

27,700 

3,322 

1,292 



167,312 

1,003,986 

1,485,784 

785,720 

321,103 

120,763 

46,126 
32,341 
20,665 
15,165 
2,859 

3,660 
3,138 
3,976 
l,30i 
1,090 

3,343 
1,690 
1,382 
1,960 
1,039 

403 
171 
47 
12 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



Individual Returns/1970 • Returns Filed and Sources of Income 



61 



Table 13.— RETURNS WITH INTEREST RECEIVED: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money amounts in thousands of dollars] 



Size of adjusted gross income 



Taxable income 



Number of 
re tun.- 



Income tax 
before 

credits 



Number of 
returns 



Tax credits 



Retirement income 
credit 



Number of 
returns 



Investment credit 



Number of 
credits 



Foreign tax credit 



Number of 
returns 



(73) 



(74) 



(75) 



(76) 



(77) 



(78) 



(79) 



(80) 



(81) 



(32) 



(83) 



All returns, total 

No adjusted gross income. 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000...- 

$13,000 under $14,000. 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 acre 



26,604,811 



253,360,849 



55,816,589 



25,658,420 



1,381,537 



81,756 



20,894 



177,767 



146,462 



8,025 

244,459 

1,126,863 

1,413,838 

1,647,577 

1,686,702 
l,6-a,629 
1,735,234 
1,888,198 
1,894,335 

1,862,605 
1,747,254 
1,626,131 
1,416,139 
1,254,064 

3,915,891 

1,564,203 

668,547 

830,711 

328,747 

59,249 

12,144 

1,656 

610 



804 

63, 699 

987,635 

2,254,328 

3,802,352 

5,292,194 

6,492,397 

8,076,970 

10,113,951 

11,562,060 

12,628,830 
13,271,630 
13,762,126 
13,028,246 
12,658,278 

48,032,125 
25,673,962 
13,707,690 
24,090,878 
17,321,085 

6,126,678 

2,604,165 

818,097 

990,669 



115 

8,961 

143,651 

348,166 

606,055 

866, 690 
1,092,136 
1,379,017 
1,756,837 
2,022,078 

2,226,315 
2,376,283 
2,501,070 
2,400,990 
2,363,090 

9,381,030 
5,409,197 
3,110,099 
6,379,326 
6,129,023 

2,799,208 

1,418,333 

486,824 

612,045 



(») 
366,639 
795,734 
1,085,997 

1,365,064 
1,475,362 
1,639,372 
1,339,691 
1,366,746 

1,846,512 
1,731,955 
1,619,673 
1,409,831 
1,250,134 

3,907,176 

1,559,609 

665,319 

828,343 

327,664 

59,066 

12,100 

1,650 

609 



(*) 
1,392 
6,444 

11,470 

18,418 
24,783 
33,115 
42,929 
50,142 

55,746 
59,411 
62,542 
60,046 
59,092 

234,796 
135,416 
77,752 
160,645 
153,833 

70,305 
35,604 
12,134 
15,466 



(«) 

99,243 
189, 14i 
213,416 

162,592 

107, 313 

79,525 

69,105 

60,208 

41,539 
35,669 
28,524 
22,711 
15,130 

57,014 
25,985 
15,626 
20,907 
10,680 

2,946 

834 

121 

51 



5,675 
15,862 
25,361 

21,259 

15,973 

10,754 

9,590 

9,030 

8,128 
5,662 
4,416 
3,216 
2,583 

7,315 
3,635 
2,272 
2,801 
1,477 

424 
U9 
19 



7,750 

3,731 

6,911 
6,565 
5,112 
6,121 
5,196 

3,469 
2,978 
2,031 
4,132 
1,614 

6,078 
2,707 
2,522 
6,292 
5,760 

2,106 
561 
84 



394 

269 

434 
723 
797 
1,034 
716 

496 
557 
2U 
820 

278 

1,563 

678 
1,363 
2,229 
3,388 

2,929 
1,261 

437 
317 



(«) 
(•) 
(•) 



10,468 

11,840 
(•) 

C») 
5,171 
6,249 
5,889 
3,974 

19,936 
17,610 
U,282 
32,584 
25,183 

9,419 

3,073 

495 

216 



(•) 
(•) 
(•) 



3,143 

1,421 
(•) 

(•) 

949 
1,189 
3,427 

521 

9,079 

7,830 

6,768 

17,340 

20,376 

12,331 
8,288 
3,255 

48,848 



Size of adjusted gross income 



Tax credits — Continued 



Other taa credits 



Number of 
returns 



Tax liability 



Number of 
returns 



Income tax after 
credits 



Number of 
returns 



Additional tax for tax 
preferences 



Number of 
returns 



Tax from recomputing 

prior-year investment 

credit 



NujEber of 
returns 



All returns, total 

No adjusted gross income. 



$1 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.. 
$3,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $11,000.. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 under $15,000. 



$15,000 under $20,000.. 
$20,000 under $25,000.. 
$25,000 under $30,000.. 
$30,000 under $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 iQDre 



(34) 



(85) 



(86) 



(87) 



(88) 



(89) 



(90) 



(91) 



(92) 



(93) 



1,530 



28,373,174 



56,873,067 



17,627 



116,767 



73,205 



22,668 



(•) 



(•) 



(*) 
(») 



(•) 
(.) 

1,654 

305 

128 

30 

9 

1 



(«) 



(«) 



(«) 
(♦) 



(•) 
(•) 



283 

366 

297 

202 

10 

163 



19,420 

53,637 

372,211 

1,180,118 

1,417,932 

1,619,203 

1,689,507 
1,674,898 
1,733,759 
1,891,246 
1,896,492 

1,863,747 
1,747,135 
1,626,355 
1,415,595 
1,254,297 

3,915,394 

1,564,068 

668,407 

831,147 

329,045 

59,438 

12,245 

1,691 

619 



12,577 

4,104 

21,399 

163,091 

373,704 

637,743 

916,420 
1,163,399 
1,467,316 
1,363,682 
2,124,640 

2,335,866 
2,486,375 
2,612,383 
2,502,895 
2,452,452 

9,755,348 
5,632,703 
3,238,987 
6,641,475 
6,329,523 

2,383,275 

1,471,749 

511,052 

602,597 



(•) 



(•) 



(«) 



8,025 

233,971 
1,061,416 
1,348,913 
1,585,563 

1,670,321 
1,665,021 

1,729,479 
1,887,729 
1,894,098 

1,362,369 
1,746,495 
1,626,119 
1,415,329 
1,254,023 

3,914,622 

1,563,791 

668,173 

830,546 

328,592 

59,199 

12, la 

1,652 
607 



119 

8,690 

139,142 

338,365 

591,888 

861,344 
1,099,758 
1,399,347 
1,737,767 
2,061,603 

2,273,281 
2,428,511 
2,557,783 
2,453,562 
2,418,784 

9,597,402 
5,532,452 
3,177,292 
6,517,562 
6,256,724 

2,853,511 
1,444,220 

495,287 
578,168 



3,221 



1,762 


5,171 


4,578 


13,228 


4,517 


19,573 


2,941 


25,456 


729 


15,291 


333 


24,215 



14,207 



7,773 
5,613 
3,831 
8,903 
7,344 

2,720 
912 
199 
81 



(•) 



1,517 



2,536 



3,032 



1,686 

1,912 

939 

3,537 

3,097 

1,687 
822 
318 
163 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



Individual Returns/1970 • Returns Filed and Sources of Income 



62 

Table 13.— RETURNS WITH INTEREST RECEIVED: SOURCES OF INCOME, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money amounts in thousands of dollars] 



Size of adjusted gross income 



All returns, total 

No adjusted gross income. 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000.... 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000. 

$30,000 under $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 



Tax liability — Continued 



Self-employment tax 



Number of 
returns 



(94) 



3,640,024 



17,056 

45,832 
147,518 
185,970 
207,352 
220,261 

209,649 
220,301 
213,833 
217,081 
176,372 

175,267 
160,205 
144,832 
123,161 
U4,U9 

364,117 
207,084 
124,985 
232,882 
112,030 

17,074 

2,607 

329 

107 



(95) 



1,203,230 



3,198 

3,673 
12,473 
22,941 
34,937 
45,293 

53,880 
63,062 
67,518 
75,214 
62,021 

62,019 
57,721 
54,166 
48,219 
43,084 

155,789 
96,770 
59,883 

115,221 
56,293 

8,485 

1,177 

147 

46 



Social security taxes 
on tip income 



Number of 
returns 



(96) 



10,283 



(•) 



(•) 
(•) 



(•) 



(•) 
(•) 
(«) 

(») 

(«) 
(•) 
(-) 



(») 
(•) 



(•) 



(97) 



(») 



(«) 
(•) 



(«) 



(•) 
(•) 
(•) 

(*) 

(•) 
(») 
(«) 



(•) 
(«) 



(«) 



Taxpayments 



Number of 
returns 



(98) 



29,788,586 



90,223 

711,299 
1,177,290 
1,222,394 
1,262,177 
1,498,195 

1,580,630 
1,633,098 
1,699,186 
1,859,629 
1,864,425 

1,850,918 
1,734,282 
1,616,338 
1,406,847 
1,248,683 

3,892,237 

1,553,380 

662,509 

822,598 

326,635 

59,100 

12,218 

1,677 

613 



(99) 



59,236,781 



92,771 

58,723 
177,970 
291,737 
478,704 
732,833 

1,069,182 
1,336,085 
1,642,757 
2,103,690 
2,388,204 

2,641,272 
2,774,933 
2,833,137 
2,742,570 
2,669,282 

10,233,133 
5,680,349 
3,197,492 
6,205,430 
5,631,608 

2,420,173 

1,103,270 

342,061 

339,415 



Income tax withheld 



Number of 
returns 



(lOO) 



26,095,351 



41,887 

655,547 

1,044,056 

979,489 

954,109 

1,169,329 

1,257,941 
1,371,685 
1,462,535 
1,674,205 
1,706,131 

1,712,183 
1,620,964 
1,509,094 
1,320,369 
1,176,372 

3, 621,339 

1,382,921 

557,524 

612,548 

217,864 

38,577 

7,795 

1,004 

383 



(101) 



43,695,738 



39,225 

42,374 
149,115 
227,298 
364,033 
588,783 

344,971 
1,121,573 
1,398,713 
1,852,600 
2,115,214 

2,373,204 
2,503,592 
2,596,227 
2,464,374 
2,411,943 

9,010,928 
4,609,135 
2,312,317 
3,507,748 
2,236,624 

696,185 
182,114 
28,865 

18,578 



Excess social security 
taxes withheld 



Number of 
returns 



(102) 



2,121,330 



(•) 

978 
5,124 



(«) 
. 7,670 

22,253 
130,543 
159,701 

187,238 
212,481 
187,966 
175,532 
156,844 

473,190 

175,387 

66,368 

91,368 

44,035 

10,657 

2,234 

275 

114 



(103) 



233,791 



(») 



117 
532 



(•) 

253 

784 

4,447 

8,773 

10,987 
14,631 
18,345 
14, 9U 
17,208 

57,479 
26,941 
11,654 
22,655 
16,075 

5,254 

1,237 

166 

73 



Credit for tax on 

certain gasoline, 

fuel, and oil 



Number of 
returns 



(104) 



27,761 

24,790 
41,344 
50,930 
58,245 
58,107 

52,509 
57,453 
58,084 
51,846 
46,225 

45,629 
43,128 
36,761 
31,479 
29,342 

89,259 
37,811 
20,431 
30,354 
13,265 

3,409 

1,045 

211 

103 



(105) 



57,112 



3,104 

1,170 
2,227 
3,134 
3,472 
3,690 

3,663 
4,027 
3,748 
3,381 
2,778 

2,725 
2,469 
1,994 
1,731 
1,664 

4,810 
2,178 
1,107 
2,236 
1,144 

396 
180 



Taxpayments — Continued 



Size of adjusted gross income 



Other prepayments 



Number of 
returns 



Payments on 1970 
declaration 



Number of 
returns 



Tax due at time of 
filing 



Overpayments 



Number of 
returns 



Number of 
returns 



Number of 
returns 



Credit on 1971 tax 



Number of 
returns 



(106) 



(107) 



(108) 



(109) 



(no) 



(m) 



(112) 



(113) 



(114) 



(115) 



(U6) 



(117) 



All returns, total 

No adjusted gross income.. 

$1 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000. 

$30,000 under $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 



36,490 



6,0U,024 



15,230,399 



10,234,945 



6,396,734 



20,710,753 



7,918,176 



18,926,260 



6,409,531 



2,136,520 



1,508,660 



(») 



(«) 
(•) 



(•) 



S.I 



(.) 
(») 



4,208 
3,113 
1,166 
3,763 
2,279 

974 

300 

55 

18 



1,297 
1,131 
550 
4,009 
3,567 

2,282 

1,775 
985 
146 



35,007 

34,610 
107,704 
240,871 
316,252 
357,333 

373,360 
320,800 
313,326 
290,974 
281,995 

263,291 
224,749 
231,110 
208,033 
182,770 

706,625 
445,846 
274,292 
433,071 
255,927 

51,693 

11,242 

1,574 

569 



49,791 

15,041 

26,448 

61,230 

110,847 

139,891 

219,774 
210,009 
237,326 
243,264 
261,220 

253,756 
253,937 
266,422 
261,161 

238,438 

1,158,633 
1,040,972 
371,873 
2,668,794 
3,374,243 

1,716,017 
917,979 
312,252 
320,581 



9,764 

36,039 
148,804 
455,869 
586,993 
664,443 

607,125 
561,950 
551,780 
563,367 
522,895 

506,467 
495,3U 
435,167 
431,651 
415,065 

1,457,353 
704,782 
337,543 
475,335 
213,643 

41,428 

8,930 

1,254 

482 



6,326 

2,396 

8,815 

39,059 

78,811 

111,525 

112,841 
125,190 
153,172 
161,155 
149,237 

150,708 
161,609 
153,404 
152,860 
146,058 

673,745 
498,075 
358,922 
993,078 
1,126,222 

622,516 
438,002 

187,697 
230,311 



84,353 

701,595 
1,139,451 
1,014,372 

945,237 
1,028,379 

1,092,861 

1,130,222 
1,133,187 
1,334,547 
1,367,193 

1,354,218 

1,249,146 

1,140,290 

975,388 

836,660 

2,450,462 
857,731 
331,307 
356,109 
115,917 

18,176 

3,367 

446 

139 



86,519 

57,015 
165,409 
167,812 
183,916 
206,748 

265,708 
297,984 
328,691 
401,175 
412,846 

456,153 
449,653 
423,489 
392, 534 
352,902 

1,155,989 
545,721 
317,447 
557,016 
428,289 

159,403 
69,664 

13,957 
17,131 



65,940 

686,972 
1,107,703 
936,352 
848,384 
914,222 

965,513 
1,026,005 
1,093,393 
1,247,696 
1,280,114 

1,284,189 

1,184,655 

1,077,144 

913,095 

788,062 

2,251,384 
732,883 
253,680 
216,858 
45,474 

5,090 
809 
111 

27 



65,430 

50,239 
157,151 
148,538 
158,426 
179,050 

222,216 
254,569 
292,707 
361,079 
382,363 

424,017 
416,160 
392,941 
362,703 
319,498 

1,013,789 
430,389 
224,061 
306,284 
162,280 

52,324 

21,605 

6,664 

5,048 



22,987 

16,754 
40,127 
102,421 
115,230 
145,647 

148,487 
123,900 
103,908 
102,054 
102,739 

79,928 
78,313 
77,700 
74,249 
59,350 

233,741 
147,747 

92,721 
159,054 

30,308 

14,779 

2,877 

379 

120 



21,090 

6,776 

8,259 

19,274 

25,490 

27,698 

43,493 
43,414 
35,985 
40,096 
30,484 

32,142 
33,493 
30,547 
29,831 
33,405 

142,201 
U5,335 
93,387 
250,732 
266,010 

107,081 
48,061 
12,293 
12,083 



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Adjusted gross income less deficit. 

^Includes unspecified tax credits. 

NOTE; Amount detail may not add to total because of rounding. 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 14.— RETURNS WITH INTEREST RECEIVED: NUMBER AND INTEREST RECEIVED, BY SIZE OF ADJUSTED GROSS INCOME AND INTEREST RECEIVED 

[Taxable and nontaxable returns — Money amounts in thousands of dollars] 



63 



size of adjusted gross Income 



Size of adjusted gross income 



No adjusted gross income. 

*1 umier $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under it, 000 

$4,000 under $5,000 



$5,000 under $6,000.. 
$6,000 under $7,000 . 
$7,000 under $8,000.. 
$8,000 ui»ler ^,000.. 
$9,000 uMler $10,000. 



$10,000 under ill,000. 
$11,000 under $12,000. 
$12,000 UHler $13,000. 
$13,000 under $M,000. 
$14,000 uBler $15,000. 



$15,000 under $20,000.. 
$20,000 under $25,000.. 
$25,000 under $30,000.. 
$30,000 unier $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 



Retumfi unier $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



Total 

No adjusted gross income 

$1 mxler $600 

$600 urder $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 uaier $5,000 

$5,000 uixier $6,000 

$6,000 under $7,000 

$7,000 ualer $8,000 

$8,000 uoler $9,000 

$9,000 under $10,000 

$10,000 under $U,000 

$11,000 under $12,000 

$li,000 under $13,000 

$13,000 under $U,000 

$W,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 uixier $30,000 

$30,000 under $50,000 

$50,000 ualer $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

1500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



Number of 
returns 



-ilL 



32,630,355 



167,312 

428,839 
583, 172 
1,730,243 
1,912,583 
1,734,941 
1,768,345 

1,732,828 
1,703,970 
1,755,899 
1,903,363 
1,897,194 

1,866,265 
1,750,392 
1,630,107 
1,417,443 
1,255,154 

3,919,234 

1,565,893 

669,929 

832,671 

329,786 

59,652 

12,315 

1,703 

622 



Interest 
received 



(2) 
22,021,266 



8,325,935 
8,993,254 
7,919,361 
7,391,805 



201,864 

76,791 

111,984 

597,331 

1,128,764 

1, M3,472 

1,331,151 

1,075, 136 
917,631 

1,045,182 
383,897 
889,079 

873,008 
346,383 
734,323 
715,313 
573,150 

2,412,176 
1,454,523 
895,190 
1,737,842 
1,319,054 

554,906 

274,319 

93,164 

79,128 



Size of interest received 



$1 under $50 



Number of 
returns 



(3) 



9,166,321 



4,591,357 
4,810,924 
3,742,182 
8, 876, 803 



35,769 

176,704 
270,939 
590,858 
456,734 
423,192 
493,910 

503,527 
503,824 
517,956 
634,859 
592,037 

615,175 
578, 109 
525,542 
439, 652 
375,568 

973,816 

275,359 

91,223 

72,290 

16,934 

1,607 

209 

20 



(4) 



894 

3,876 
5,466 
13,251 
10,062 
9,415 
11,466 

11,594 
11,727 
11,483 
13,366 
13,075 

13,645 
13,228 
11,774 
10,134 
9,067 

22,975 

6,630 

2,246 

1,774 

427 



$50 under $100 



Number of 
returns 



(5) 
4,328,071 






36 



2,448,106 
2,752,203 
2,534,046 
1,431,966 



54,430 
61,749 
57,347 
34,087 



20,004 

81,347 
85,948 
225,158 
241,155 
197,096 
177,462 

233,988 
242, W8 
223,144 
240,667 
304,459 

268,083 
255,372 
243,792 
229,644 
201,510 

545, 146 

181,091 

61,719 

53,965 

13,143 

1,327 

170 

24 

4 



(6) 



1,028,170 

1,244,406 

1,198,906 

356,589 



1,414 

6,020 
6,027 
15,961 
17,776 
14,049 
12,537 

16,563 
16,823 

16,114 
17,096 
21,297 

19,073 
13,523 
17,394 
16,507 
14,677 

39,391 

13,156 

4,465 

4,008 

974 

100 
17 
2 



$100 under $200 



Number of 
returns 



(7) 



4,478,846 



73,783 
87,894 
86, 174 
62,113 



22,522 

65,248 
79,653 
234,426 
202, 170 
200,213 
192,233 

218,954 
233,143 
243, 182 
288,361 
303,801 

275,208 
247,531 
250,386 
196,509 
198,159 

613,234 
224,697 
83,611 
81,846 
21,354 

2,120 

251 

25 

9 



(8) 



996,465 
1,287,441 
1,167,793 
1,027,147 



3,341 

9,303 
10,900 
33,263 
29,580 
23,908 
27,211 

32,060 
33,542 

35,231 
40,955 
43,380 

39,070 
35,597 
35,500 
27,356 
27,849 

88,017 
32,438 
12,068 
11,979 
3,139 

315 

38 



$200 under $300 



Number of 
returns 



(9) 



142,505 
135,168 
165,873 
147,999 



19,239 

35,309 
32,361 
117, 235 
130,456 
113,432 
112,695 

123,652 
132,742 
135,661 
129,304 
154,194 

157,034 
150,271 
135,545 
108,346 
110,715 

354,963 

146, 167 

59,012 

56,749 

16,643 

1,734 

211 

17 

5 



(10) 



560,727 
680,553 
661,911 
635,501 



623,037 

4,750 

8,928 
8,205 
29,041 
31,788 
23,218 
27,316 

31,335 
32,531 
33,630 
30,992 
37,272 

37,842 
36,892 
33,613 
26,726 
27,168 

87,442 
36,113 
14,612 
13,967 
4,118 

431 
52 
4 

1 



138,245 
165,809 
162,240 
156,740 



Size of interest received— Continued 



$300 uMer $400 



Number of 
returns 



ja_ 



1,675,107 



6,279 

23,015 
20,572 
80,091 
91,986 
90,471 
80,336 

62,355 
73,658 
109,209 
107,736 
68,266 

96,937 
87,769 
79,879 
80,467 
60,521 

232,073 

102,507 

44,096 

50,913 

U,317 

1,466 

168 

18 

2 



(12) 



397,750 
426,224 
405,573 
445,560 



2,214 

9,490 
7,226 
27,412 
31,404 
31,161 
28,298 

21,723 
27,393 
37,729 
36,761 
23,707 

33,463 
30,840 
27,611 
27,762 
20,881 

30,437 
35,563 
15,249 
17,599 
4,996 

510 

58 

6 

1 



$400 under $500 



Number of 
returns 



(13) 



1,328,068 



137,205 
147,313 
140,557 
154,419 



6,394 

10,657 
25,441 
77,726 
102,317 
77,317 
73,197 

63,263 
72, U2 
56,043 
66,117 
77,658 

55,114 
68,216 
70,670 
57,432 
43,753 

166,544 
73,961 
31,976 
37,331 
12,293 

1,313 
166 

15 
2 



(14) 



373,549 
335,223 
295,190 
324, 106 



2,336 

4,982 
11,097 
34,355 
45,314 
34,931 
32,527 

28,091 
31,729 
24,762 
29,373 
35,015 

24,441 
30,565 
31,5U 
25,841 
19,330 

74,345 
33,067 
14,352 
16,940 
5,509 

589 

74 

6 



$500 under $1,000 



Number of 
returns 



(15) 



3,568,650 



166,542 
149,470 
131,740 
144,383 



19,908 

21,767 
52,900 
206, 119 
250,512 
210,583 
219,452 

201,288 
176,021 
165,358 
181,436 
170,706 

183,764 
158,825 
M3,279 
137,497 
115,331 

461,439 
218,125 

99,550 
122,630 

45,149 

5,758 
672 
59 
23 



(16) 



2,525,452 



U,665 

14,450 
39,345 
146,263 
177,673 
147,724 
158,541 

139,068 
123,378 
115,521 
131,747 
11^,480 

130,511 
113,232 
99,299 
98,367 
80,669 

323,358 
155,868 
71, 161 
88,558 
32,801 

4,217 

493 

45 

18 



$1,000 under $1,500 



Number of 
returns 



(17) 



1,818,087 



981,241 
894,809 
739,196 
953,404 



697,661 
628, 193 
522,577 
677,019 



8,922 

(•) 

9,672 
120,151 
172,134 
160,540 
90,943 

39,858 
85,145 
105,786 
116,504 
80,830 

71,969 
71,152 
61,996 
59,217 
54,577 

190,562 
102,379 
48,997 
76,214 
30,977 

4,264 

578 

42 

13 



(IB) 



10,873 

(•) 

11,020 
146,079 
209,942 
198,354 
113,744 

111,098 
136,804 
129,532 
139,396 
96,595 

86,863 
88,388 
74,593 
73,054 
66,344 

232,804 
125,920 
59,717 
93,421 
38,165 

5,282 

714 
51 
17 



$1,500 under $2,000 



Number of 
returns 



(19) __ 
1,058,884 



566,527 
473,123 
318,911 
454,526 



694,775 
583,424 
389,247 
556,090 



5,959 

61,399 
106,427 
90,042 
87,348 

64,527 
56,374 
53,915 
34,908 
26,385 

42,515 
46,197 
40,120 
27,290 
32, 174 

102,612 
58,133 
35,038 
54,055 
22,511 

3,471 

523 

56 

7 



(20) 
1,332,931 



358,073 
236,109 
183,296 
276,406 



10,094 
104,445 
135,715 
155,904 
153, 165 

113,201 
97,984 
93,232 
59,821 
45,201 

72,619 
79,977 
70,154 
46,876 
55,846 

175,873 
100,633 
61,265 
93,610 
39, 193 

6,023 

919 

97 

12 



620,395 
409,439 
325,471 
477,626 



Footnotes at end of table. See tert for "Explanation of Classifications and leme." and "Sources of Data, Description of the Sample and Limitations of the Data." 



64 



Table 14. 



Individual Returns/1970 • Returns Filed and Sources of Income 

-RETURNS WITH INTEREST RECEIVED: NUMBER AND INTEREST RECEIVED, BY SIZE OF ADJUSTED GROSS INCOME AND INTEREST RECEIVED- 
[Taxable and nontaxable returnfi^Money amountE in thousands of dollare] 



Size of adjusted gross income 



Total 

No adjusted gross income 

il uaier $600 

$600 under $1,000 

$1,000 umer $2,000 

$2,000 ui«ler $3,000 

$3,000 under $4,000 

$4,000 unler $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

511,000 ui^er A12,000 
12,000 under $13,000 
13,000 uoler $14,000 

$U,000 unier $15,000 

$15,000 uttier $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 $200,000 

1200,000 under $500,000 

'00,000 under $1,000,000 

1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 ujider $15,000 
Returns $15,000 or more 



Size of interest received — Continued 



$2,000 under $2,500 



Number of 
returns 



(21) 



(•; 

(•) 
(•) 

9,757 
105,765 
57,500 
62,819 

56,221 
36,980 
34, 2 U 
30,822 
33,997 

23,049 
14,489 
23,615 
21, 161 
15,94.4 

63,783 
41, 177 
22,138 
39,206 
15,981 

2,925 

429 

49 

9 



239,364 
192, 23i 
98,258 
185,697 



(22) 



1,592,497 



(•) 

21,771 
234,087 
127,509 
138,613 

126,831 
82,888 

75. 170 

69. 171 
75,848 

51,758 
31,800 
52,696 
47,114 
34,363 

M2, 135 
92,156 
49,161 
87,615 
35,775 

6,568 

962 

111 

20 



529,854 
429,908 
218,231 
414,503 



$2,500 under $3,000 



Number of 
returns 



(23) 



5,095 

46,636 
44,298 
55,372 

20, 116 
19,285 
29,073 
13,930 
13,606 

16,219 
17,943 
9,432 
13,314 
11,464 

44,377 
28,896 
17,266 
23,742 
13,792 

2,598 

429 

34 

9 



157,231 
101,010 
68,372 
136,143 



(24) 



"172557355" 



13,642 

127,334 
122,544 
150,947 

55,063 
52, 242 
30,059 
37,490 
50,423 

44,527 
48,362 
26,282 
36,637 
31,221 

121, 170 
73,890 
47, 193 
78,&40 
37,880 

7,123 

1,177 

92 

25 



430,361 
275,277 
187,028 
372, 190 



$3,000 uiHer $4,000 



Number of 
returns 



(25) 



560,826 



(*) 



9,991 

62,884 

70,452 

41,090 
32,077 
31,251 
28,467 
23,155 

22,350 
13,193 
15,105 
12,073 
13,930 

57,838 
33,916 
21,196 
40,391 
20,911 

4,092 

727 

70 

7 



148,987 
156,040 
76,651 
179,148 



(26) 



1,9J4,452 



(•) 



214,074 
243,212 

144,174 
110,903 
106,738 
97,941 
82,478 

77,020 
45,635 
52, 675 
41,727 
47,652 

199,090 
116,603 
72,603 
139,453 

72,871 

U,253 

2,533 

245 

25 



509,833 
542,233 
264,708 
617,676 



$4,000 under $5,000 



Number of 
returns 



(27) 



(«) 



7,232 



49,335 

26,601 
17,411 
22,483 
14,061 
17,205 

15,814 
14,086 
10,044 
13,736 
8,513 

31,133 
20,504 
13,269 
25,219 
14,626 

3,278 
565 
46 



53,683 
97,761 
62,243 
103, £49 



(^8) 
1,455,168 



(*) 



215,597 

119,750 
79,254 

101,044 
61,876 
76,640 

69,864 
62,322 
44,390 
61, 183 
33,461 

133,462 
91,818 
59,362 

112,317 
65,507 

14,679 

2,535 

208 

40 



255,456 
438,554 
276,220 
484,929 



$5,000 under $10,000 



Number of 
returns 



_122L 



441,069 



3,984 



22,052 
17,946 
23,338 
15,940 
25,744 

20,977 
23,067 
18,340 
15,383 
9,002 

61,963 
40,736 
27,573 
56,21B 
37,830 

9,483 

1,950 

233 

69 



7,670 
110,020 
87,269 
236,110 



(30) 



27,892 



118,681 
108,683 
180,216 
112,937 
167,399 

146,384 
166,794 
128,384 
108,276 
57,587 

426, 176 
286,593 
190,046 
395,597 
266,805 

67,675 

U.IAA 

1,671 

491 



51,979 

687,916 

£07,425 

1,649,198 



Size of interest received— Continued 



Size of adjusted gross income 



$10,000 umier $15,000 



Number of 
returns 



$15,000 under $20,000 



Number of 
returns 



$20,000 under $25,000 



Number of 
returns 



$25,000 under $30,000 



Number of 
returns 



$30,000 under $50,000 



Number of 
returns 



$50,000 or more 



Number of 
returns 



(31) 



(32) 



03) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



38,303 



1,063,929 



15,335 



3,219 



11,453 



634,736 



No adjusted gross income. 



$1 urder $600. 
$600 uider $1,000. 



(«) 



(•) 



(•) 



$1,000 unier $2,000. 
$2,000 under $3,000., 
$3,000 unler $4,000 
$4,000 under $5 " ^ 



000. 



i! 



$5,000 umer $6,000.. 
$6,000 under $7,000.. 
$7,000 under $8,000.. 
$8,000 unler $9,000.. 
$9,000 unler $10,000. 



$10,000 umer $11,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
$13,000 under $14,000. 
$14,000 under $15,000. 



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



4100,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



(•) 
3,170 
2,247 
4,720 
3,440 

14,< 
11,053 
6,483 
13,368 
13,789 

4,442 

1,128 

144 

42 



3,422 



(•) 
34,303 
26,101 
57,209 
40,205 

177,734 
133,266 
77,979 
231,730 
167,279 

54,493 

13,379 

1,798 

511 



(*) 



1,173 



1,916 



4,485 
4,201 
3,317 
8,338 
7,052 

2,648 

761 

32 

41 



72,957 
70, 856 
55,789 
143,314 
121,043 

45,624 

13,234 

1,413 

724 



(•) 



(•) 
(*) 



(-) 
(•) 
(») 
(*) 
(•) 

(•) 
(♦) 



(•) 
1,301 
2,053 
4,144 
4,047 

1,541 

518 

85 

26 



(•) 



(•) 
(•) 



(•) 
(*) 
(«) 
(•) 
(•) 

(•) 
(•) 



(•) 

39,553 
45,499 
91,502 
90,038 

34,454 

11,576 

1,897 

577 



(•) 



(•) 
(-) 



(•) 
(-) 



(•) 



(•) 



(•) 

(•) 
(•) 

983 
2,468 
2,613 

1,161 

395 

68 

13 



(•) 



(») 
(•) 



(*) 
(•) 



(•) 



(*) 



(*) 

(») 

(•) 
26,314 
67,526 
71,567 

31,723 

10,832 

1,867 

492 



(») 
(•) 
(*) 

(•) 

(•) 
(•) 
(•) 
(•) 



(») 

(•) 

377 
2,364 
4,353 

2,358 

995 

184 

63 



(«) 
(') 
(•) 

(•) 

(-) 
(•) 
(•) 
(») 



(•) 

(•) 

D,343 

81,949 

164,832 

90,277 

38, 191 

7,266 

2,665 



(•) 
(•) 
(«) 

220 
1,461 

2,061 

1,470 

432 

251 



23,205 



(•) 
(•) 



(•) 
(•) 
(•) 
(•) 
(») 



1,847 



(•) 

(») 

(•) 

15,845 
96,137 

170,531 
163,390 
76,381 
73,507 



Returns under $5,000 

Returns $5,000 unier $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



1,&41 

748 

15,266 

70,648 



19,935 

8,420 

176,898 

858,673 



527 

106 

943 

30,925 



9,208 

1,916 

15,355 

525,454 



(•) 
(•) 
(•) 
14,630 



(•) 

{•) 

(») 

324, Ul 



(«) 
(») 
(«) 
7,366 



(•) 

(•) 

(«) 

214,573 



(•) 
(♦) 

95 
10,306 



(•) 
(«) 
3,195 
402,340 



266 
(•) 

22 
5,978 



29,757 
(•) 
1,847 
601,650 



See text for "Explanation of Classifications ani Terms" anl "Sources of Data, Description of the Sample and Limitations of the Data." 

(•) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are Included in the appropriate totals. 



^Less than $500. 

NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 15. —RETURNS WITH BUSINESS OR PROFESSION NET PROFIT: NUMBER AND BUSINESS OR PROFESSION NET PROFIT, 
BY SIZE OF ADJUSTED GROSS INCOME AND NET PROFIT 

[Taxable and nontaxable retums--Money amounts in thousands of dollars] 



65 



Size of adjusted gross inccnie 



Number of 
returns 



Business or 

profession 
net profit 



Size of business or profession net profit 



$1 under $'iOO 



Number of 
returns 



$500 under $1,000 



Number of 

returns 



1,000 under $1,500 



Number of 
returns 



$1,500 under $2,000 



Number of 
returns 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Total 

No adJuBted gross Inccane 

$1 under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$<i,OOQ under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$6,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 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 $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 $10,000 under $15,000 
Returns $15,000 or more 



4,827,064 



33,542,837 



698,036 



167,099 



467,497 



345,427 



379,879 



295,061 



21,927 

82,925 
71,092 
269,129 
280,573 
287,812 
316,094 

296,075 
285,753 
287,130 
265,919 
251,909 

237,018 
224,083 
196,146 
158,755 
141, 138 

449,966 
232,603 
135,887 
224,403 
95,531 

13,046 

1,836 

232 



104,703 

36,656 
55,094 
314,421 
521,287 
703,932 
946,234 

1,005,973 
1,103,898 
1,169,588 
1,166,795 
1,111,206 

1,135,693 

1,127,603 

1,065,519 

933,210 

933,693 

3,758,265 
2,912,435 
2,280,607 
5,681,699 
4,306,247 

945,277 

174,228 

31,948 

16,626 



6,155 

64,567 
17,549 
57,545 
37,616 
34,971 
35,232 

35,307 
34,279 
41,521 
40,973 
44,413 

38,737 
39,371 
29,634 
22,833 
19,931 

58,115 
19,820 
7,802 
8,082 
2,681 

697 

173 

23 

9 



1,449 

18,179 
5,129 

15,157 
9,481 
9,192 
8,167 

9,341 
7,679 
9,549 
8,966 
9,339 

8,881 
8,667 
6,968 
4,934 
4,642 
12,599 
4,447 
1,709 
1,889 
554 

139 

35 



2,850 

13,704 
48,508 
45,439 
27,865 
24,546 
26,154 

26,353 
26,224 
27,835 
22,713 
22,719 

24,978 
21,468 
20,555 
17,187 
13,601 

29,828 
11,739 
5,852 
5,335 
1,634 

325 

75 
10 



1,988 

8,017 
37,923 
34,528 
21,041 
17,766 
19,732 

19,351 
18,725 
20,516 
16,718 
16,794 

18,229 
16,100 
15,210 
12,600 
10,124 

21,716 
8,522 
4,364 
3,966 
1,200 

236 
54 

7 



3,242 

4,196 

88,873 
35,361 
25,825 
24,288 

20,896 
15,973 
18,552 
17,538 
16,628 

18,236 
16,292 
13,265 
9,262 
9,037 

24,336 
8,287 
4,049 
4,205 
1,259 

227 



5,194 

109,907 
44,233 
32,028 
30,275 

25,618 
19,917 
23,239 
21,610 
20,512 
22,461 
20,030 
16,309 
11,465 
11,475 

29,898 
10,357 
5,001 
5,213 
1,541 

284 

54 



(•) 

2,258 

68,409 
35,459 
21,292 
20,668 

18,430 
15,005 
12,577 
9,936 
14,274 

10,731 
11,140 
9,709 
6,797 
5,372 

17,137 
6,467 
3,012 
3,400 
926 

167 
48 



(•) 

3,957 

U6,429 
62,521 
37,282 
36,749 

32,050 
26,171 
22,147 
17,089 
24,557 

18,732 
19,240 
16,612 
11,761 
9,315 

29,962 

11,260 

5,320 

5,917 

1,589 

292 

84 

7 



1,329,552 

1,386,766 

957, 140 

1,153,586 



2,682,326 

5,557,459 

5,195,718 

20,107,332 



253,635 
196,493 
150,506 
97,402 



66,754 
44,673 
34,092 
21,379 



189,066 

125,844 

97,789 

54,798 



140,995 
92,104 
72,264 
40,065 



181,785 
89,567 
66,092 
42,415 



225,687 

110,695 

81,739 

52,358 



149, 927 
70,222 
43,749 
31, 163 



259,833 

122,014 

75,659 

54,433 



Size of adjusted gross inccme 



Size of business or profession net profit — Continued 



$2,000 under $2,500 



Number of 
returns 



$2,500 under $3,000 



Number of 
returns 



$3,000 under $4,000 



Number of 
returns 



$4,000 under $5,000 



Number of 
returns 



$5,000 under $6,000 



Number of 
returns 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Total , 

No adjusted gross income 

$1 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 , 

$10,000 under $11,000 

$U,000 under $12,000 , 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 , 

$20,000 under $25,000 , 

^5,000 under $30,000 , 

$30,000 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 , 

Returns under $5,000 , 

Returns $5,000 under $10,000., 
Returns $10,000 under $15,000, 
Returns $15,000 or more , 



215,461 



590,622 



1,271,703 



310,126 



1,390,355 



250,514 



1,371,353 



(•) 



73,047 
24,338 
15,429 

17,033 
14,704 
13,943 
12,640 
11,433 

9,969 
11,068 
8,556 
6,6&4 
5,267 

12,919 

5,503 

2,642 

3,453 

769 

135 



(») 
10,079 

163,606 
54,617 
35,253 

38,638 
32,727 
30,915 
28,599 
26,055 

22,169 
24,858 
19,357 
14,921 
11,683 

28,816 

12,274 

5,961 

7,749 

1,694 

307 
63 

16 



(«) 



59,441 
23,363 
18, 545 

10,019 
13,176 
12,048 
12,356 

9,004 

6,987 
8,130 
8,071 
6,093 
4,197 

11,039 
3,983 
2,402 
2,768 
721 

130 
44 

7 
5 



(•) 



162,767 
64,374 
50,948 

27,642 
36,030 
32,844 
34,154 
24,853 

19, 101 
22,118 
22,023 
16,576 
11, 579 

30,112 
10,679 
6,602 
7,588 
1,990 

358 
122 
20 
14 



(•) 



6,690 
121,660 
45,340 

25,331 
23,538 
17,539 
16,464 

17,467 

11,583 
11,983 
9,285 
8,253 
6,676 

21,369 
6,431 
3,335 
3,956 
1,258 

210 
55 



(•) 



22,901 
421,027 
161,578 

88,881 
31,730 
60,670 
57,167 
60,632 

40,583 
41,446 
31,951 
28,975 
23,461 

75,193 
29,351 
11,603 
13,722 
4,354 

736 

187 

14 

7 



(») 



3,644 

6,721 
116,099 

40,514 
18,551 
19,860 
16,733 
11,556 

12,944 
8,837 
9,307 
6,239 
5,845 

17,531 
6,761 
3,053 
3,891 
1,172 

188 
40 



(•) 



29,748 
514,307 

185,991 
84,176 
86,917 
75,760 
52,130 

57,841 
39,561 
42,195 
27,866 
26,180 
78,936 
30,142 
13,576 
17,497 
5,257 

841 
182 

37 
6 



(») 



1,206 

2,132 
9,425 

92,566 
35,166 
15,897 
12.968 
11,650 

11,265 
9,547 
7,375 
6,071 
5,563 

16,479 

5,323 

2,751 

3,351 

993 

189 

28 

5 

2 



(♦) 



U,716 
50,640 

502,698 
195,201 
87,906 
71,495 
63,645 

61,906 
52,4-45 
40,589 
32,983 
30,772 

90,584 
29,356 
15,112 
16,422 
5,476 

1,026 

152 

28 

12 



118,114 
69,753 
41,524 
25,456 



265,612 
156, 935 
92,968 

56,879 



104,281 
56,603 
33,476 
21,099 



286,016 
155,523 
91,398 
57,634 



176,564 
100,339 
47,780 
38,620 



620, 838 
349,279 
166,418 
135,167 



127,094 
107,214 
43,172 
32,646 



563,241 
486,995 
193,642 
146,477 



13,265 
168,287 
39,841 
29,121 



71,540 
920,947 
218,695 
160,169 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



66 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 15.— RETURNS WITH BUblNESS OR PROFESSION NET PROFIT: NUMBER AND BUSINESS OR PROFESSION NET PROFIT, 
BY SIZE OF ADJUSTED GROSS INCOME AND NET PROFIT— Continued 

[Taxable and nontaxable retamB--Money amounts in thousands of dollars] 



Size of adjusted gross Income 



Size of business or profession net profit — Continued 



$6,000 under $7,000 



Number of 
returns 



$7,000 under $8,000 



Number of 
returns 



8,000 under $9,000 



Number of 
returns 



$9,000 under $10,000 



Number of 
returns 



$10,000 under $15,000 



Number of 

returns 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



Total 

No adjusted gross Incone 

$1 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 , 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 , 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 , 

$20,000 under $25,000 

$25,000 under $30,000 , 

$30,000 under $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 , 

Returns under $5,000 , 

Returns $5,000 under $10,000., 
Returns $10,000 under $15,000, 
Returns $15,000 or more 



1,424,029 



179,860 



139,771 



4,547,032 



{•) 



2,266 



2,678 

5,737 
77,660 
32,402 
19,256 
12,583 

9,918 
7,335 
7,118 
3,103 
5,123 

16,513 
5,610 
2,170 
3,247 
1,021 

171 

38 

5 

2 



(») 



17,090 

36,819 

499,960 
211.595 
125,850 
81,450 

64,308 
50,807 
46,135 
52,834 
33,348 

106,873 

36,415 

1A,079 

20,918 

6,628 

1,115 

245 

32 

13 



(*) 



(*) 

7,355 

64,893 

26,716 

11,964 

11,069 
7,903 
9,076 
6,416 
4,614 

13,059 
5,713 
2,363 
3,474 
975 

135 

34 

3 



(•) 



13,625 



(«) 

54,841 

482,580 

201,167 

90,156 

83,432 
59,723 
68,295 
48,287 
34,508 

98,355 
42,832 
17,675 
26,032 
7,309 

1,007 

256 

23 



(») 



43,032 
23,601 

10,243 
7,589 
7,263 
5,391 
4,193 

12,337 
5,346 
2,591 
2,783 
975 

125 

25 

5 

2 



(«) 



6,443 



71,238 

405,687 
202,225 

87,168 
64,631 
61,776 
45,506 
35,871 

104,345 
45,598 
21,370 
23,615 
3,245 

1,058 
212 

43 

17 



(•) 



(•) 



5,732 
33,549 

18,715 
7,317 
6,051 
4,960 
5,097 

13,002 
5,233 
2,306 
2,710 
798 

106 
15 
2 
2 



53,714 
364,539 

179,402 
69,592 
57,745 
46,802 
43,471 

123,649 
49,555 
26,548 
25,743 
7,570 

1,000 

145 

19 

19 



(•) 



3,118 

3,367 
5,631 

40,675 
54,673 
49,743 
41,325 
41,446 

72,404 
30,177 
11,485 
12,776 
3,495 

532 
94 

17 



(•) 



12,467 



35,259 

38,709 
62,453 

432,172 
618,419 
5%, 911 
530,274 
553,434 

918,725 
378,907 
144,895 
160, 500 
43,337 

6,677 

1,149 

213 

95 



5,372 
147,633 
38, 102 

23,777 



34,605 
955,674 
247,431 

186,318 



2,256 

112,769 
39,073 
25,757 



16,868 
842,233 
294,245 
193,546 



828 
80,075 
34,679 
24,189 



6,978 
679,150 
294,952 
205,002 



%0 
47,324 
42,140 
24,679 



9,072 
446,886 
402,012 
234,247 



2,061 

12,116 

228,362 

130, 983 



24,903 

136,420 

2,731,211 

1,654,496 



Size of adjusted gross Income 



Size of business or profession net profit — Continued 



$15,000 under $20,000 



Number of 

returns 



$20,000 under $25,000 



Number of 
returns 



$25,000 under $50,000 



Number of 
returns 



$50,000 under $100,000 



Number of 
returns 



$100,000 or I 



Number of 
returns 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(33) 



(39) 



(40) 



Total 

No adjusted gross incone 

$1 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 $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

! 12,000 under $13,000 , 

13,000 under $14,000 

14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 , 

$25,000 under $30,000 , 

$30,000 under $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 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



133,239 



6,927,107 



(♦) 



(•) 



(*) 



(») 



14,026 



682 

655 

847 

2,294 

4,593 

105,230 
34,356 
14,165 
14,387 
3,151 

335 
79 
11 

7 



11,064 
11,131 
14,404 
37,015 
73,059 

1,300,834 

612,260 

251,186 

253,181 

55,012 

5,900 

1,371 

193 

119 



6,996 
61,895 
21,463 
16,930 

2,950 

273 
54 



12,164 



149, 513 

1,367,219 

490,434 

382,711 

66,236 

6,215 

1,191 

175 

65 



1,534 

7,672 

43,663 

125,015 

22,672 

1,138 
152 
23 



25,327 



47,758 

212,263 

1,224,729 

4,431,284 

901,056 

41,513 

5,523 

1,009 

128 



124 

261 

254 

4,522 

47,062 

2,959 

145 

14 



6,425 



8.118 

17,057 

16,209 

258,262 

,064,190 

238,743 

10,484 

962 

508 



14 
21 
24 

118 
1,019 

5,004 
665 



20 



120 
339 
1,112 
475 
279 

552 
436 
210 
217 
330 

514 
588 
376 
523 

2,274 
3,692 
3,735 
17,492 
123,008 

637,830 
152,715 
29, 142 
15,602 



961 
1,536 

9,071 
171,721 



16,334 

26,674 

146,673 

2,980,056 



211 
565 

356 
110,577 



4,776 

12,165 

13,543 

2,463,765 



716 
324 

304 
201,878 



25,238 

11,224 

25,327 

6,365,263 



321 

36 

104 

55,348 



21,103 

5,674 

6,424 

3,614,532 



115 

11 

13 

6,952 



21,834 

1,795 

2,006 

985,490 



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

(*) An asterisk in a cell denotes that the estimate is not shoim separately because of high sampling variability. However, the data are included in the appropriate totals. 

NOTE; Amount detail may not add to total because of rounding. 



Individual Returns/1970 • Returns Filed and Sources of Income 



67 











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68 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 17. —RETURNS WITH FARM NET PROFIT: NUMBER AND FARM NET PROFIT, BY SIZE OF ADJUSTED GROSS INCOME AND NET PROFIT 
[Taxable and nontaxable retums--MDney amounts In thousands of dollars] 



Sise of adjusted gross income 



Number of 
returns 



Farm net 
profit 



Size of farm net profit 



$1 under $500 



Nuntoer of 

returns 



$500 under $1,000 



Number of 
returns 



$1,000 under $1,500 



Number of 
returns 



$1,500 under $2,000 



Number of 
returns 



(2) 



(3) 



(5) 



(6) 



(7) 



(8) 



(9) 



(lb) 



Total 

No adjusted gross income 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



;,226 



477,573 



109,145 



254,566 



183,749 



165,636 



203,230 



128,635 



225,188 



10,164 

62,839 

65,729 

175,668 

173,226 

159,983 

152,929 
127,412 
127,449 
110,607 
93,941 

87,083 
70,355 
60,383 
51,024 
38,733 

34,311 
95, 174 
41,436 
17,058 
25,698 

9,006 

1,767 

389 

55 

19 



38,841 
23,158 
41,834 
161,453 
246,026 
311,782 

346,035 
351,813 
373,393 
367,749 
342,564 

275,452 
272,772 
274,300 
218,791 
198,718 

190,694 
616,508 
355,747 
181,399 
326,564 

130,852 

32,462 

6,899 

1,979 

435 



3,759 
48, 916 
22,963 
53,018 
43,321 
32,164 

32,624 
28,167 
31,445 
21,914 
22,685 

29,583 
18,864 
12,379 
15,822 
9,217 

8,291 

23,188 
9,012 
3,133 
4,417 

2,242 

344 

89 



627 
U,222 

6,623 
13,186 
11,371 

7,213 

7,206 
6,473 
6,657 
4,743 
3,490 

6,011 
4,306 
2,398 
3,703 
1,988 

1,668 
4,553 
1,756 

568 
831 

452 

77 

19 

3 



(•) 
12,845 
41,387 
40,606 
22,121 
20,482 

17,259 
12,186 
9,634 
11,390 
10,407 

9,716 
8,309 
7,587 
4,584 
3,782 

3,134 
8,161 
3,716 
1,505 
2,688 

896 

190 
51 



(♦) 
7,861 
30,232 
30,451 
15,757 
15,271 

12,476 
3,866 
6,729 
8,634 
7,148 

6,955 
5,791 
5,495 
3,588 
2,714 

2,347 
5,337 
2,689 
1,107 
1,994 

634 

137 
37 

1 



(♦) 
(•) 
(•) 

53,291 

22,610 

9,869 

14,785 
9,533 

10,753 
8,564 
4,429 

3,380 
4,327 
3,836 
3,194 
2,180 

1,754 
5,560 
2,172 
1,318 
1,562 

511 
113 
22 



(•) 

(•) 

(•) 

65,476 

28,113 

12,239 

17,732 
11,851 
13,060 
10,244 
5,507 

4,383 
5,621 
4,695 
3,987 
2,548 

2,235 
6,836 
2,756 
1,566 
1,944 

624 

145 
27 

1 



(•) 

(») 

(•) 

27,528 

28,297 

14,277 

8,043 
7,238 
5,526 
8,049 
5,049 

4,561 
4,248 
2,532 
1,692 
1,692 

1,449 
3,391 
1,339 

412 
1,190 

471 
71 
17 



(♦) 

(♦) 

(») 

47,324 
49,492 
25,648 

14,233 
12, 669 

9,757 
13,640 

8,846 

8,453 
7,493 
4,341 
2,953 
2,941 

2,553 
5,942 
2,333 
702 
2,101 

827 
126 
29 



800,538 
546,492 
254,806 

190,602 



1,169,134 
1,710,970 
1,155,274 
1,652,846 



236,765 
133,794 
64,573 
42,441 



59,448 
27,372 
14,062 
3,258 



156,026 
53,883 
27,4A6 
17,211 



113, ai3 
38,333 
19, 936 
12,437 



101, 926 
37,159 
15,291 
11,260 



125,193 
45,050 
19,084 
13,901 



79,707 
30,423 
11,613 
6,892 



139,480 
53,366 
20,279 
12,061 



Size of adjusted gross income 



Size of farm net profit — Continued 



$2,000 under $2,500 



Number of 
returns 



$2,500 under $3,000 



Number of 
retxims 



$3,000 under $4,000 



Nunijer of 
returns 



$4,000 under $5,000 



Number of 
returns 



$5,000 under $6,000 



Number of 
returns 



(11) 



(12) 



(U) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Total 

No adjusted gross income 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 , 

$30,000 under $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 lore 

Returns under $5,000 

Returns $5,000 under $10,000. . 
Returns $10,000 under $15,000, 
Returns $15,000 or more 



94,805 



215,068 



89,435 



127,942 



441,210 



81, 582 



446,170 



(•) 

(♦) 

(•) 

(•) 

33, 4U 

18,665 

9,661 
5,811 
4,722 
2,947 
2,415 

2,698 
1,628 
2,536 
1,299 
1,114 

942 

2,780 

1,100 

518 

798 

227 

77 
13 



(•) 

(•) 

(•) 

(•) 

75, 738 

42,441 

22,613 

12,828 

10,549 

6,652 

5,403 

6,151 
3,655 
5,728 
2,947 
2,453 

2,242 
6,260 
2,455 
1,181 

1,778 

513 
175 
30 



(•) 



(») 

21,266 

22,387 

10,360 
5,974 
5,435 
3,640 
3,008 

3,696 
2,U2 
2,008 
1,819 
2,125 

1,132 

1,643 

9U 

329 

557 

230 

61 

12 

5 

1 



(♦) 



(•) 

57,440 

61,542 

28,331 
16,661 
14,828 
9,983 
8,178 

10,257 
5,799 
5,512 
5,156 
5,956 

3,151 
4,494 
2,513 
919 
1,536 

617 
167 



(•) 
(•) 
(•) 
(») 

1,938 
38,841 

29,973 
9,003 
12,033 
10,009 
4,613 

4,254 
2,418 
2,494 
1,928 
1,236 

861 
3,642 
1,334 

768 

1,132 

374 
105 



(») 
(♦) 
(») 
(•) 
6,370 
129,850 

105,174 
31,522 
42,432 
35,370 
15,719 

14,615 
8,643 
3,653 
6,756 
4,193 

2,872 
12,775 
4,624 
2,642 
3,915 

1,303 

362 

67 

11 
6 



(•) 
(») 
(•) 

(.) 
2,634 

28,372 
21,969 
11,964 
5,776 
3,592 

2,939 
3,271 
2,461 
1,633 
1,571 

1,624 

3,264 

1,160 

261 

660 

301 
61 
18 
2 
2 



(•) 
(«) 
(•) 

(•) 
11,339 

124,810 
100,664 
54,171 
25,913 
15,350 

13,560 
14,338 
11,037 
7,364 
6,954 

7,156 
14, 560 
5,112 
1,136 
2,948 

1,366 
270 
79 



(•) 



(•) 

(•) 
26,396 
18,178 
10,377 

7,765 

5,102 
2,270 
1,887 
1,441 
1,087 

761 

2,627 

1,210 

369 

584 

215 
50 
U 
4 



(•) 



(•) 

(♦) 
142,255 
99,918 
57,377 
43, U6 

28, 2U 

12,717 
10,235 
7,948 
5,804 

4,200 
14,225 
6,653 
2,024 
3,249 

1,201 
278 



63,179 

18, 593 

7,519 

5,5U 



144,061 
41,589 
17,025 
12,394 



54,715 

21,753 

9,216 

3,751 



149,231 
59,907 
25,575 
10,295 



71,714 
39,912 
8,937 
7,379 



X4,726 
139,658 
31,121 
25,706 



31,695 

46,240 

10,565 

5,729 



139, 172 

210, 162 

46,850 

25, 539 



1,245 

67,313 

7,446 

5,073 



6,627 

370, 910 

40,905 

27,728 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Samble and Limitations of the Data. 



Individual Retums/1970 • Returns Filed and Sources of Income 

Table 17.— RETURNS WITH FARM NET PROFIT: NUMBER AND FARM NET PROFIT, BY SIZE OF ADJUSTED GROSS INCOME AND NET PROFIT - 

[Tajcable arid nontaxable returns — ^Money ajnounts in thousands of dollars] 



Size of adjusted gross Income 



Ibtal 

No adjusted gross income 

tl 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 nore 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



Size of farm net profit — Continued 



$6,000 under $7,000 



Number of 
returns 



(21) 



(•) 
(•) 

(•) 

(•) 

(«) 

(•) 
16,374 
12,222 
7,864 

2,030 
2,454 
1,945 
2,553 
1,380 

578 

2,153 

856 

351 
575 

164 
55 

7 
2 



V09 

39,366 

8,910 

4,163 



(22) 



(«) 
(♦) 

(•) 

(») 

(♦) 

(•) 

104,392 
80,018 
51,058 

13,209 
16,039 
12,483 
16,699 
8,935 

3,677 
13,942 
5,577 
2,322 
3,757 

1,056 
356 

46 

13 



4,650 

254,137 

57,832 

27,069 



$7,000 under $8,000 



Nujnber of 
returns 



(23) 



(•) 



(•) 
(•) 
(•) 

(») 



1A,142 
11,196 

4,122 
3,859 

3,510 

1,487 

824 

1,264 
2,434 

551 
48 

336 

165 
37 



695 

30,532 

10,944 

3,577 



(>) 



(») 
(•) 
(•) 

(•) 



104,922 
84,581 

31,148 
29, 165 
26,317 

11,143 
6,121 

9,612 
18,241 

4,117 

372 

2,515 

1,222 
275 
45 



5,136 

228,423 

82,358 

26,787 



Size of adjusted gross income 



Total 

No adjusted gross income 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Rettims $15,000 or more 



$8,000 under $9,000 



riunfcer of 
returns 



(25) 



(•) 



(•) 
(•) 
(•) 

(•) 

(•) 
(«) 
10, 103 

6,304 
4,389 
2,592 
1,800 
1,076 

1,131 

3,043 

873 

302 

421 

102 
41 
12 

5 



(») 

17,254 
10,988 
4,799 



(26) 



(«) 



(♦) 
(*) 
(») 

(•) 

(•) 
(») 
84,706 

54,312 
37,392 
22,012 
15,325 
9,220 

9,601 
25,880 
7,288 
2,552 
3,565 

854 
343 

102 
42 



(•) 
146,129 
93,550 
40,627 



$9,000 under $10,000 



Number of 
returns 



(27) 



(•) 



(«) 



1,216 



7,412 
6,891 
4,496 
1,814 
1,259 

878 

1,780 

993 

233 

400 

158 

20 

6 

1 



(•) 

8,628 
15,338 

3,591 



Amount 



(28) 



69,447 
65,463 
42,978 
17,284 

12,035 

8,263 
16,827 
9,453 
2,202 
3,777 

1,503 

189 

57 

10 



(•) 



146,023 
34,017 



$10,000 under $25, COO 



Number of 
returns 



(29) 



785 
5,295 

10,111 
9,952 

10,184 

10,461 
31,403 
15, 938 
4,592 
3,553 

957 

207 

49 

6 

3 



1,585 

1,090 

46,003 

56,708 



(30) 



1,497,586 



18,979 



4,210 



8,702 
56,350 
112,185 
113,783 
126, 182 

131,084 

462,453 

289,747 

83,659 

62,773 

15,720 

3,195 

761 

118 

47 



26,619 

12,912 

539, 584 

918,468 



Size of farm net profit — Continued 



$25,000 under $53,000 



ffumber of 
returns 



(31) 



(♦) 






>) 
•) 

257 
2,918 
6,779 

1,016 

108 

18 



(») 
(•) 
(•) 
11,209 



(32) 



(•) 



(•) 
(•) 



(•) 

(») 

(•) 

(•) 

{») 

(.) 
(•) 

7,826 
78,334 
226,158 

39, 365 

3,802 
676 
299 

46 



(•) 

(«) 

(•) 

360,131 



$50,000 under $100,000 



Nuj±>er of 
returns 



(•) 



(•) 



(•) 



(•) 
(♦) 



(•) 



(•) 
(•) 
(•) 
(») 



122 
15 
1 



(•) 
(♦) 
(•) 
1,147 



(34) 



(•) 



(•) 



(•) 



(») 
(•) 



(•) 



(♦) 
(«) 
(•) 
(«) 



9,249 
993 



(») 
(•) 
(«) 
74,360 



$100,000 or more 



Number of 
returns 



(35) 



(»] 
(•) 



21 
105 

21 
3 



(•) 



(36) 



(•) 
(♦) 



1,259 

3,002 

13,317 

3,822 

1,353 

317 



2,187 



(«) 
23,070 



See text for "Bq)lanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of tile Data." 

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

NOTE; Amount detail may not add to total because of rounding. 



70 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 18. —RETURNS WITH FARM NET LOSS: 



NUMBER AND FARM NET LOSS, BY SIZE OF ADJUSTED GROSS INCOME AND NET LOSS 

[Money amounts in thousands of dollars ] 



Size of adjusted gross income or deficit 



Number of 
returns 



Farm net 
loss 



Size of farm net loss 



$1 under $1,000 



Number of 
returns 



$1,000 under $5,000 



Number of 
returns 



$5,000 under $10,000 



Number of 
returns 



$10,000 under $15,000 



Number of 
ret^ims 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Grand total 

Returns with adjusted gross income, total 

il under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 » 

$50,000 under $100,000 

$100,000 or more 

Deficit returns, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 



1,234,092 



2,899,513 



590,461 



259,691 



1,174,559 



70,988 



483,297 



17,988 



215,247 



1,101,165 

352,604 
379,947 
206,836 
77,816 

26,203 

37,746 

14,697 

5,316 

132,927 

103,185 

13,829 

4,060 

5,826 

607 

420 



2,185,485 

576,983 
598,956 
322,211 
152,926 

73,821 
194,924 
139,227 
126,437 

714,029 

294,456 
132,281 
64,525 
137,695 
35,864 
49,209 



557,557 

188,207 

194,603 

108,534 

38,620 

12,166 

11,705 

3,105 

617 

32,904 
31,971 
(•) 
(«) 

332 
(«) 
14 



243,970 

75,890 
89,322 
48,671 
17,616 

5,677 

5,061 

1,441 

292 

15,721 
15,208 
(•) 
(•) 

162 
(•) 

6 



467,494 

143, U7 

167,735 

39,732 

33,105 

10,355 

16,329 

5,285 

1,336 

64,133 

62,204 

1,345 

562 

(•) 

23 



1,013,722 

314,957 

351,664 

191,312 

71,692 

25, 669 

41,011 

13,729 

3,638 

160,837 

155,172 

3,733 

1,734 

(») 

61 



51,243 

17,120 

13,627 

6,296 

4,421 

1,978 
4,644 
2,332 

830 

19,740 

10,628 
8,493 
(•) 

436 
(♦) 

24 



341,674 

114,753 
89,167 
40,317 
29,515 

13,010 
32,173 
16,657 

6,077 

141,623 

71,086 
65,791 
(•) 
3,471 
(•) 
171 



10,909 

2,437 

2,3(X 

1,216 

847 

424 
1,871 
1,194 

566 

7,079 

2,475 
2,257 
1,890 
422 
(•) 
13 



129,872 

30,085 
26,154 
14,768 
10,006 

5,136 
22,137 
14,634 

6,902 

85,375 

29,944 
26,768 
23,268 
4,944 
(•) 
150 



Size of farm net loss — Continued 



Size of adjusted gross income or deficit 



$15,000 under $20,000 



Number of 
returns 



$20,000 under $50,000 



Number of 

returns 



$50,000 under $100,000 



Number of 
returns 



$100,000 or more 



Number of 
returns 



(n) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



Grand total. 



8,561 



146,315 



11,630 



342,495 



Returns with adjusted gross income, 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 



399 
862 



1,125 



15,410 
14,605 



Deficit returns, total.. 



$0 under $5,000 

$5,000 under $10,000... 
$10,000 under $15,000.. 
$15,000 under $50,000.. 
$50,000 under $100,000. 
$100,000 or more 



1,037 
835 

374 


17,928 

15,528 

6,460 


3,379 


57,434 


602 

839 

801 

1,105 


10,181 
13,980 
13,803 
18,928 


(*) 


(•) 


14 


236 



686 
701 
(-) 

556 
(•) 
1,904 
1,494 
1,064 

4,531 

(•) 

662 

871 

2,553 

105 

30 



209,035 

19,428 

19,770 

(«) 

15,882 

(♦) 

54,519 

44,808 

32,980 

133,460 

(•) 

17,685 

24,031 

76,927 

3,533 

2,539 



1,243 
(«) 



(♦) 
(•) 



193 
323 
326 



(«) 
(•) 
(•) 



363 

204 

63 



81,433 

(«) 

6,702 
(•) 
(•) 

6,521 

12,335 
20,821 
23,312 

43,328 

(•) 
(♦) 
(«) 

23,872 
13,624 
4,669 



76,393 



3 


1,340 


11 


1,572 


6 


1,241 


13 


2,450 


10 


2,195 


58 


9,259 


74 


11,610 


203 


46,726 


382 


71,255 


16 


2,106 


4 


1,157 


11 


1,656 


53 


7,657 


109 


17,301 


189 


41,378 



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

(») An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

NOTE: Amount detail may not add to toftal because of rounding* 



Individual Returns/1970 • Returns Filed and Sources of Income 



71 



Table 19.. 



-RETURNS WITH PARTNERSHIP NET PROFIT: NUMBER AND PARTNERSHIP NET PROFIT, BY SIZE OF ADJUSTED GROSS INCOME AND NET PROFIT 

[Taxable and nontaxable returns — Kfoney ajnounts In thousands of dollars] 



Size of adjusted gross Income 



Size of adjusted gross income 



No adjusted gross income. 

$1 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. 



$10,000 under $11,000.. 
$11,000 under $12,000.. 
$12,000 under $13,000.. 
il3,000 under $14,000.. 
$14,000 under $15,000.. 

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



Returns under $5 ,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



Total 

No adjusted gross income 

$1 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 

$10,000 under $U,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

J500,000 under $1,000,000 

$1,000,000 or more 

Returns under $5,000 

Returns $5,000 under $10,000. . 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



Number of 
returns 



(1) 



8,993 

U,939 
10,271 
28,752 
49,578 
61,792 
59,008 

55,270 
54,011 
69,520 
70,802 
52,472 

60,795 
55,658 
46,312 
48,474 
47,227 

162,074 
109,740 

70,836 
150,835 

96,757 

18,875 
3,637 

458 
145 



230,333 
303,075 
258,466 
613,357 



Partner- 
ship net 

profit 



(2) 



13,737,906 



41,962 

6,462 

9,951 
30,795 
80,769 
138,409 
165,172 

153,063 
176,808 
259,162 
327,486 
275,908 

271,000 
263,095 
284,896 
238,027 
304,024 

1,154,922 
1,064,561 
880,799 
2,833,903 
3,160,569 

1,052,127 

333,719 

80,437 

99,880 



473,520 
1,192,428 
1,4U,042 
10,660,916 



Size of partnership net profit 



$1 under $500 



Number of 
returns 



(3) 



(-) 

7,633 
16,239 

10,882 
5,370 

12,992 
10,086 
14,163 
15,490 
8,068 

12,837 
U,152 
7,405 
9,843 
8,847 

31,595 

19,217 

12,709 

17,003 

8,652 

1,568 

346 

43 

12 



44,493 
50,799 
50,094 
91, 145 



(4) 



(») 



2,673 
4,651 

1,80; 
838 

3,249 
2,331 
2,879 
3,565 
1,791 

2,583 
1,861 
1,312 
1,247 
1,473 

6,332 
3,605 
2,369 
3,432 
1,513 

302 
59 



10,451 

13,814 

8,480 

17,774 



$500 under $1,000 



Number of 
returns 



(5) 



(«) 

(*) 

(•) 
8,027 
9,456 

(«) 
7,127 

4,825 
9,359 
4,968 
7,8U 
(«) 

6,680 
4,214 

6,508 

4,845 

13,134 

10,547 

3,739 

8,771 

4,279 

771 
158 
26 



39,817 
30,934 
22,247 
41,431 



(6) 



(«) 

(•) 

(•) 
5,873 
7,325 

(•) 
5,1A2 

2,940 
7,574 
3,203 
5,370 
(•) 

4,765 
3,009 

5,020 
3,550 

9,704 
7,470 
2,711 
6,504 
3,181 

560 
115 

19 
5 



28,168 
22,801 
16,344 
30,270 



$1,000 under $1,500 



Number of 

returns 



(7) 



94,658 



(•) 
14,074 
8,525 

8,414 

8,972 
7,562 

(•) 

4,369 
(*) 

4,582 
(♦) 

10,440 
6,246 
2,855 
5,303 
3,236 

585 
104 



31,371 
16,534 
16,971 
29,782 



(8) 



117,545 



(•) 



15,958 
10,765 



11,274 
10,093 

(•) 

5,420 
(•) 

5,572 
(«) 

12,903 
7,475 
3,506 
7,907 
4,029 

719 

127 

9 



$1,500 under $2,000 



Number of 
returns 



(9) 



71,337 



(•) 



1,781 
9,325 

5,402 

6,541 
(•) 
3,485 
3,197 



4,597 



5,491 



7,894 
3,761 
2,149 
4,755 
2,597 

395 
93 



(10) 



124,147 
(•) 



38,361 
21,372 
21,132 
36,682 



21,591 
16,015 
12,572 
21,659 



3,119 
16,007 
(«) 
9,758 

10,798 
(•) 
5,729 
5,542 

(•) 
8,106 

9,323 



13,511 
5,477 
3,666 
3,248 
4,525 

692 

161 
15 
10 



38,501 
26,790 
21,553 
37,305 



Size of partnership net prof it— Continued 



$2,000 under $2,500 



Number of 
returns 



(11) 



53,641 



(«) 
(•) 



3,254 



8,918 



6,583 
2,992 
1,967 
3,983 
2,239 

338 

57 
9 



19,030 
7,469 
8,918 

18,174 



(12) 



(«) 
(») 



41,978 

7,427 
9,428 



14,756 
6,751 
4,509 
8,758 
4,999 

761 

128 

20 

2 



43,305 
16,354 
20,042 
40,694 



$2,500 under $3,000 



Number of 
returns 



(13) 



(•) 
(•) 



8,931 



3,186 
2,506 
1,780 
4,013 
1,681 

384 



9,085 
12,459 

5,203 
13,612 



(14) 



(«) 
(•) 



17,401 



8,799 
6,937 
4,325 
10,950 
4,588 

1,052 
141 

17 
14 



24,543 
33,622 
17,523 
37,325 



$3,000 under ^,000 



Number of 
returns 



(15) 



96,473 



(•) 
(•) 

(*) 

(*) 

24,662 
10,715 

16,403 
6,869 



4,089 
2,967 
2,956 

(•) 
2,009 

7,614 
3,420 
2,750 
5,231 
3,081 

495 
90 

15 



37,057 
23,272 
13,441 
22,703 



(16) 



335,349 



(*) 
(«) 

(•) 

(«) 
33,035 
37,986 

60,633 
24,053 



14,035 
10,529 

9,887 
(*) 

6,842 

25,821 
11,737 
9,546 
18,425 

10,804 

1,712 

313 

51 

24 



126,707 
84,745 
45,850 
79,532 



$4,000 under $5,000 



Number of 

returns 



(17) 



(♦) 

2,956 
19,006 

5,378 
10,573 



4,508 
2,764 
1,587 
5,358 
2,262 

372 

76 

11 

3 



22,271 
15,951 
7,950 
16,941 



(13) 



282,393 



(*) 

13,122 
85,336 

24,008 
45,371 



20,251 
12,002 
6,932 
24,113 
10,1A0 

1,660 
342 

50 
14 



99,825 
70,379 
36,677 
75,509 



$5,000 under $6,000 



Number of 

returns 



(19) 



57,107 



(•) 



(*) 
(*) 



--(*) 



9,907 



(•) 



5,314 
3,063 

,106 
2,858 

4,801 
3,575 
1,713 
3,087 
1,770 

344 
73 



1,802 
25,533 

14,397 
15,375 



(20) 



315,496 



(») 



(♦) 
(«) 
(♦) 
(*) 

54,601 
(*) 
49,535 



29,665 
16,921 
(♦) 
11,697 
15,550 

26,605 
19,558 

9,235 
16,808 

9,737 

1,894 
399 
39 
27 



9,680 
142,190 
79,313 
S4,310 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data.' 



72 Individual Returns/1970 • Returns Filed and Sources of Income 

Table 19.— RETURNS WITH PARTNERSHIP NET PROFIT: NUMBER AND PARTNERSHIP NET PROFIT, BY SIZE OF ADJUSTED GROSS INCOffE AND NET PROFIT— Continued 

[Taxable and nontaxable returns--MDney anounts in thousands of dollars] 



Size of adjusted gross income 



Size of partnership net profit — Continued 



$6,000 under $7,000 



Number of 
returns 



$7,000 under $8,000 



Number of 

returns 



8,000 under $9,000 



Number of 
returns 



$9,000 under $10,000 



Nuiritier of 
returns 



$10,000 under $15,000 



Number of 

returns 



(21) 



(22) 



(23) 



(2i) 



(25) 



(26) 



(27 



Itotal 

No adjusted gross Income 

$1 under $600 

$600 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $U,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more........ 



(•) 
(♦) 



(•) 



(») 

12, 665 
5,922 

(«) 
(•) 



3,208 
1,474 
1,345 
2,208 
1,783 

267 



(•) 
(•) 



(•) 

(•) 

31,232 

39,411 

(♦) 

(♦) 



24,091 
16,687 



20,870 
9,471 
8,684 
U,525 
11, 561 

1,728 
394 
26 



(>) 



(•) 
(•) 

(•) 
(•) 

10,711 
8,653 
(•) 

(•) 
4,148 

2,723 

2,552 

3,769 
2,226 
958 
2,405 
1,537 

313 
52 
6 



(•) 



(») 
(») 

(•) 
(♦) 

73,809 
65, 667 
(») 

(♦) 
30, 537 

20, 653 

19, 3U 

28,233 
16,715 
7,225 
17,950 
11,522 

2,338 
394 



(♦) 



(•) 



M 



(28) 



(29) 



(30) 



(♦) 
(•) 

17,455 
7,224 

5,534 
2,073 

3,524 

2,418 

4,636 
1,246 
1,084 
2,293 
1,188 

193 



(•) 
(•) 
149,123 
61, 528 

47,557 
17, 369 

29,139 

20,101 

39, 197 
10, 617 
9,213 
19,234 

10,059 

1,638 

402 
94 



12,801 

6,081 

(•) 
2,330 
2,360 

(•) 

4,516 
1,493 
1,219 
1,379 
1,046 

225 

48 

3 



(•) 
(•) 
(•) 

26,834 

121,170 

58,727 

(•) 

22,494 

22,213 

(•) 

42,898 
14,293 
11,560 
13,136 
9,977 

2,U1 
452 

28 



(•) 



(•) 



5,106 
10, 633 
13,265 
13,397 
13,658 

21,637 
9,056 
4,967 
7,510 
4,376 

803 
157 
23 



55, lU 
121,708 
162.713 
171, 799 
179,840 

273,337 

114,335 

61,496 

91,244 

54,030 

9,875 

1,924 

293 

46 



1,026 
24,324 
6,296 

10,350 



6,583 
160,053 
40,773 
67, 258 



527 
22,416 
11,415 
11, 271 



4,090 
167,842 
85,645 
84,453 



26 
27,763 
13,549 

10,700 



219 
236,729 
114,166 
90,520 



(«) 

15,698 
13,599 
9,930 



(») 
U8,005 
130,365 

94,495 



362 

2,460 

56, 559 

48,533 



4,265 
27,170 
691, 175 
607,080 



Size of adjusted gross Income 



Size of partnership net prof it— Continued 



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



Nuntoer of 
returns 



Number of 
returns 



number of 
returns 



Homber of 
returns 



$100,000 or acre 



Hunter of 
returns 



Total 

No adjusted gross income. 

$1 under $600 

$«)0 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.. 
$3,000 under $9,000.. 
$9,000 under $10,000. 



$10,000 under $11,000. 

11,000 under $12,000. 

12,000 under $13,000. 

113,000 under $14,000. 
$14,000 under $15,000. 



$15,000 under $20,000.. 
$20,000 under $25,000.. 
$25,000 under $30,000.. 
$30,000 under $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 lore 



Returns under $5, 000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



(38) 



(39) 



(40) 



(•) 



(•) 



(») 
(♦) 
(») 
(«) 



31,840 
14,336 
6,234 
6,670 
3,357 

636 
123 
23 



(») 



(«) 
(«) 
(») 
(•) 



546,245 
255,473 
110,544 
117,467 
58,205 

11,078 

2,129 

394 

103 



(♦) 

(•) 



(•) 
(•) 
(•) 



(») 
(«) 



(«) 

(♦) 
(•) 
(») 

2,281 
22,804 
8,681 
8,519 
2,778 

503 

37 

16 

3 



(•) 
(♦) 



(•) 
(») 
(•) 



(•) 
(♦) 



(«) 

(•) 
(♦) 
(•) 

48,128 
503,532 
198,313 
192,000 

62,021 

11,258 

1,952 

357 

66 



(•) 



(•) 



(•) 
(«) 
(♦) 
(«) 
(•) 



(•) 
(») 
(») 
(») 

(•) 
1,969 
15,039 
59,751 
17,000 

1,855 

275 

40 

12 



(•) 
(•) 
(«) 
(») 

(») 



(«) 
(•) 
(•) 
(♦) 

(-) 

54,466 
421, 537 
,174,373 
664,962 

68,071 

10,002 

1,431 

456 



(♦) 



(♦) 
(•) 



(») 
(•) 



(») 



(*) 



(») 
(») 



(•) 
(•) 



(•) 



1,586 
33,557 

3,806 
396 
29 

18 



37, 267 
2,183,401 

296, 665 
28,598 
2,056 
1,230 



(•) 



(•) 



(«) 



(•) 



333 

5,021 

1,343 

170 

44 



(♦) 



(•) 



(•) 



(») 



41,214 

637, 983 
235, 683 
75,436 
97,809 



(•) 
(•) 
2,918 
63,275 



(♦) 
(•) 

46, 562 
1,101,639 



(•) 
(•) 
(•) 
45,672 



(•) 

(•) 

(•) 

1,013,133 



(•) 
(•) 
(•) 
96,314 



(») 



(») 
3,407,927 



(«) 
(•) 
(♦) 
39,556 



(«) 

(♦) 

(•) 

,609,038 



(♦) 
(«) 
(•) 
6,934 



(«) 
(•) 



See text for "Bcplanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 

(•) An asterlsli in a cell denotes that the estimate is not shown separately because of high saa^illng variability. However, the data are included in the appropriate totals. 

NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1970 • Returns Filed and Sources of Income 



73 



Table 20.— RETURNS WITH PARTNERSHIP NET LOSS: 



NUMBER AND PARTNERSHIP NET LOSS, BY SIZE OF ADJUSTED GROSS INCOME AND NET LOSS 

(Money amounts in thousands of dollars] 



Size of adjusted gross income or deficit 



Number of 
returns 



Partnership 

net loss 



Size of partnership net loss 



$1 under $1,000 



Number of 
returns 



$1,000 under $5,000 



Number of 
returns 



$5,000 under $10,000 



Number of 
returns 



$10,000 under $15,000 



Number of 
returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



Grand total. 



599,775 



2,837,947 



317,960 



193,459 



465,114 



39,658 



291,235 



16,275 



199,689 



Returns with adjusted gross income, 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $100,000 

$100,000 or ncre 



Deficit returns, total. 



$0 under $5,000 

$5,000 under $10,000... 
$10,000 under $15,000.. 
$15,000 under $50,000.. 
$50,000 under $100,000. 
$100,000 or more 



563,590 

63,283 
U5,317 
100,417 

74,478 

49,343 
101,453 
44,395 
14,904 

36,185 

20,354 
5,093 
2,591 
5,244 
1,527 
1,376 



1,968,311 

188,591 
205,097 
180, 548 
131,401 

123,723 
396,033 
339,620 
403,298 

869, 635 

110,705 
66,079 
45,921 
194,595 
101,302 
351,033 



313,916 

22,203 
71,336 
69,973 
48,052 

32,001 

51,019 

15,937 

3,395 

4,044 

3,316 

658 

70 



98,241 

6,188 
26,015 
21,034 
13,640 

9,203 

15,519 

5,452 

1,190 

1,499 



258 
28 



i! 



178,523 

35,528 
36,903 
23,483 
20, 536 
12,348 
32,081 
14,011 
3,633 

14,936 
13,334 



303 
94 



424,183 

91,614 
88,039 
50,454 
46,670 

27,374 

75,4*1 

34,937 

9,654 

40,931 
36,633 



938 
234 



34,096 

(«) 

(♦) 
3,917 
4,237 

2,286 
8,748 
6,024 
1,992 

5,562 

2,917 



244,4Cf7 

(•) 
(•) 

28,108 
30,081 

17,246 
61,318 
42,955 
14,459 

46,828 
23,403 

23,090 



13,603 

3,159 

1,509 

1,216 
3,778 
2,741 
1,200 

2,672 

1,375 

1,269 
28 



163,795 

36,446 

18,628 

15,101 
45,594 
33,473 
14,553 

35,894 

18,618 

16,935 
341 



Size of partnership net loss — Continued 



Size of adjusted gross income or deficit 



$15,000 under $20,000 



Number of 
returns 



$20,000 under $50,000 



Number of 
returns 



$50,000 under $100,000 



Number of 
returns 



$100,000 or more 



Number of 
returns 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



Grand total. 



8,229 



139,657 



510,091 



3,173 



820,293 



Returns with adjusted gross income, total. 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 



! 20,000 under $25,000... 
25,000 under $50,000... 
50,000 under $100,000. 
$100,000 or more 



Deficit returns, total. 



$0 under $5,000 

$5,000 under $10,000... 
$10,000 under $15,000.. 
$15,000 under $50,000.. 
$50,000 under $100,000. 
$100,000 or more 



6,913 



2,001 

1,678 

80i 

1,316 

803 

481 
32 



U7,128 

40,144 

34,004 
28,999 
13,981 

22,529 

13,755 

8,220 
554 



12,080 

841 
573 
1,168 
(») 
1,010 
3,058 
2,953 
2,106 

4,412 

669 
426 
358 

2,719 
163 



365,799 

29,228 

16,173 

34,218 

(•) 

26,931 

91,689 

88,982 

66,776 

144,292 

19,755 
13,672 
13,113 
90,670 
4,626 
2,456 



2,922 
159 
(-) 

137 
(») 
127 
576 
761 
1,013 

1,607 



774 
5Cf7 
108 



200,226 
10,839 
(•) 

9,733 
(«) 

9,226 
37,017 
52,229 
71,200 

111,903 

15,448 

51,781 
36,812 

7,862 



1,537 



73 
189 
290 

761 

1,636 

57 

49 

30 

253 

324 

923 



354,533 

8,285 
12,741 
14,006 

6,382 

13,621 

35,419 

52,593 

211,486 

465,760 

9,988 
9,102 
5,681 
44,694 
57,073 
339,222 



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

NOTE; Amount detail may not add to total because of rounding. 



74 



Individual Returns/1970 • Returns Filed and Sources of Income 



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<»< » < » < '»■ « » 




Individual Returns/1970 • Returns Filed and Sources of Income 



75 






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76 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 22.— RETURNS WITH NET GAIN FROM SALES OF CAPITAL ASSETS: NUMBER AND NET CAPITAL GAIN, BY SIZE OF ADJUSTED CROSS INCOME AND NET CAPITAL GAIN 

[Taxable ajid nontaxable returns — Money amounts iji thousands of dollars ! 



Size of adjusted gross income 



Total 

No adjusted gross income 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $W,000 

$14,000 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 $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 $10,000 under $15,000. 
Returns $15 , 000 or more 



Number of 
returns 



81,937 

55,193 
46,240 
237,714 
252,995 
287,010 
277,292 

290,473 
281,828 
277,814 
261,019 
28^,230 

259,332 
231,125 
203,998 
215,499 
187,625 

695,019 
372,369 
198,996 
299,877 
146,898 

33,276 

8,603 

1,361 

501 



1,238,381 
1,395,364 
1,097,579 
1,756,900 



Net capital 
gain 



(2) 



10,655,551 



332,970 

26,990 
22,444 
128,561 
168,287 
189,251 
216,727 

233,574 
230,319 
229,011 
209,130 
284,435 

205,982 
216,454 
231,288 
220,221 
199,705 

827,115 

615,193 

472,994 

1,124,026 

1,280,431 

934,534 
908,800 
449,729 
647,383 



1,085,229 
1,186,468 
1,073,650 
7,310,204 



■ i' net capital gain 



$1 under $50 



Number of 
returns 



(3) 



(>) 

16,866 

12,166 

58,822 

58,402 

38,350 

52,130 

68,000 
57,759 
59,811 

73,955 
74,281 

66,721 
58,183 
49,318 
53,521 
51,169 

189,065 
91,878 
38,983 
43,861 
14,063 

1,422 
182 
20 



241,458 
333,806 
278,912 
379,478 



(4) 



(•) 
208 
274 
949 

1,182 
760 

1,101 

1,340 
1,015 
1,234 
1,219 
1,282 

1,249 

1,158 

970 

976 

963 

3,675 

1,810 

774 

913 

291 

26 

<;' 



4,575 
6,090 
5,315 
7,489 



$50 under $100 



Number of 
returns 



(5) 



(«) 
9,439 

21,295 
22,639 
33,700 
26,847 

24,226 
27,344 
33,020 
28,631 
28,241 

29,395 
23,023 
23,887 
22,205 
24,003 

70,788 
38,087 
17,508 
23,117 
7,825 

900 
84 



119,206 
141,462 
122,513 
158,320 



(6) 



39,275 



(*) 
685 

1,518 
1,723 
2,402 
1,985 

1,877 
1,939 
2,451 
1,897 
2,166 

2,091 
1,713 
1,742 
1,611 
1,722 

5,055 
2,724 

1,272 

1,661 

574 

68 



(M 



8,701 
10,331 

8,877 
11,362 



$100 under $200 



Number of 
returns 



(7) 



611,278 



9,124 

19,055 

32,288 
36,751 
34,852 
33,478 

24,901 
30,017 
31,406 
30,114 
29,187 

31,731 
26,962 
20,800 
29,660 
21,418 

73,429 
39,488 
19,307 
26,958 
8,902 

1,266 

165 
13 



165,548 
145,625 
130,571 
169,534 



(8) 



3,072 

4,798 
5,374 
5,211 
5,180 

3,248 
4,420 
4,219 
4,166 
4,073 

4,490 
3,934 
3,038 
4,152 
3,165 

10,577 
5,672 
2,718 
3,917 
1,288 

184 
25 

2 
1 



24,928 
20.L26 
18,779 
24,382 



$200 under $300 



Number of 
returns 



(9) 



(-) 
8,941 

26,231 
21,197 
21,819 
18,169 

22,050 
22,613 
18,152 
21,566 
27,756 

18,795 
16,538 
13,230 
13,615 
11,736 

47,002 
22,257 
11,924 
19,279 
6,948 

916 
129 

10 
2 



102,059 

112,137 

73,914 

108,467 



(10) 



97,763 



(-) 
2,214 

6,646 
5,475 
5,405 
4,242 

5,370 
5,343 
4,492 
5,488 
6,731 

4,650 
4,237 
3,115 
3,389 
2,913 

11,550 
5,443 
2,871 
4,791 
1,717 

226 

31 



25,401 
27,424 
18,304 
26,630 



$300 under $400 



Number of 
returns 



(11) 



293,620 



6,985 

17,682 
16,331 
25,111 
20,201 

16,584 
14,301 
17,944 
10,367 
13,615 

13,411 
15,503 
10,233 
8,360 
8,087 

31,867 
16,538 

8,217 
11,870 

5,405 

705 

89 

6 



90,517 
72,811 
55,594 
74,698 



(12) 



1,465 

2,441 

6,180 
5,503 
3,816 
7,016 

5,837 
4,785 
6,377 
3,735 
4,831 

4,690 
5,283 
3,576 
3,025 
2,808 

11,130 
5,721 
2,818 
4,119 
1,875 

246 

31 

2 

(1) 



31,421 
25,565 
19,382 
25,942 



Size of net capital gain — Continued 



Size of adjusted gross inccme 



$400 under $500 



Number of 
returns 



$500 under $1,000 



Number of 
returns 



$1,OCO under $1,500 



Number of 
returns 



$1,500 under $2,000 



Number of 
returns 



$2,000 under $2,500 



Number of 
returns 



$2,500 under $3,000 



Number of 
returns 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



Total 

No adjusted gross income 

$1 under $600 

I under $1,000 

,000 under $2,000 

,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 $6,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



720,588 



377,005 



461,766 



402,745 



157,218 



351,600 



317,186 



3,288 

3,647 

6,412 
12,606 
17,212 
11,354 

13,346 
15,291 
15,577 
8,115 
11,094 

10,872 
11,162 
5,299 
6,906 
4,852 

23,090 
13, 527 
7,133 
9,037 
4,500 

564 
78 
18 

1 



1,622 

2,888 
5,799 
7,829 
4,994 

6,191 
6,900 
6,945 
3,673 
4,905 

4,816 
4,973 
2,387 
3,110 
2,172 

10,321 
6,055 
3,203 
4,044 
2,016 

254 

35 

8 

(') 



15,778 

12,066 

42,073 
38,860 
56,408 
38,123 

50,481 
45,449 
37,610 
34,267 
38,343 

30,385 
27,462 
25,765 
27,759 
19,508 

75,328 
36,342 
20,569 
31,334 
14,209 

2,145 

284 

29 

6 



11,081 

8,638 

29,202 
26,339 
39,922 
26,302 

35,250 
32,941 
26,935 
24,828 
26,663 

21,529 
19,379 
19,214 
20,188 
14,788 

53,662 
26,626 
14,860 
22,523 

10,291 

1,581 

207 

21 

4 



5,870 

13,069 
19,701 
28,663 
32,915 

26,366 
18,648 
19,068 
11,252 
14,616 

18,222 
17,874 
15,260 
12,995 
9,259 

40,602 
22,562 
12,316 
19,573 
8,660 

1,489 
231 
28 

1 



6,545 

16,226 
23,734 
34,817 
39,698 

34,127 
22,218 
23,490 
14,391 
18,679 

21,521 
21,399 
13,954 
16,009 
11,404 

49,540 
27,546 
14,887 
24, lU 
10,661 

1,843 
287 
33 

1 



2,156 

8,948 
7,816 
15,243 
11,694 

11,942 
15,558 
14,532 
14,565 
7,969 

10,208 
7,313 
6,193 

10,326 
8,914 

29,149 
16,709 

9,155 
11,966 

6,307 

1,062 
154 
14 



3,782 

14,986 
13,185 
26,689 
19,945 

20,877 
26,451 
24,961 
25,529 
13,727 

17,415 
12,710 
10,563 
18,345 
15,371 

50,812 
28,842 
15,383 
20,866 
10,905 

1,842 
268 
25 



7,997 
3,472 

11,775 

13,381 
9,011 
6,782 
5,336 
5,776 

5,934 
6,288 
4,646 
6,656 
7,367 

19,955 
10,541 

8,114 
12,161 

4,839 

805 

116 

13 

3 



18,316 
7,667 
26,266 

29,958 
19,335 
15,650 
11,933 
12,375 

13,349 
14,298 
10,381 
14,725 
16,546 

44,644 
23,595 
18,260 
27,335 

10,831 

1,801 

263 

29 

7 



(♦) 

(») 

(♦) 

(•) 
4,750 
4,391 
7,727 

7,820 
9,284 
5,945 

4,878 

6,141 
2,298 
3,579 
6,151 
5,525 

16,358 
9,017 
5,421 
7,459 
3,959 

743 

125 

13 

4 



(•) 

(•) 

(•) 

(•) 

12,518 

12,458 

21,301 

21,712 
24,664 
16,634 

13,424 

16,884 
6,159 
9,700 
16,846 
15,394 

44, 8W 
24,673 
14,865 
20,506 
10,875 

2,033 
342 
36 

11 



54,519 
63,423 
39,091 
57,998 



24,602 
28,613 
17,458 
25,936 



203,313 
206,150 
130,879 
180,246 



141,483 
146,616 
95,098 
129,775 



107,983 
89,950 
73,610 

105,462 



130,662 

112,905 

89,287 

123,911 



51,076 
64,566 
42,954 
74,516 



67,353 
111,545 

74,403 
129,443 



29,492 
40,283 
30,391 
56,547 



66,265 
89,251 
69,299 
126,785 



21,069 
27,927 
23,694 
43,099 



57,613 

76,433 

64,982 

118, IX 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



Individual Returns/1970 • Returns Filed and Sources of Income 



77 



Table 22.— RETURNS WITH NET GAIN FROM SALES OF CAPITAL ASSETS: NUMBER AND NET CAPITAL GAIN, BY SIZE OF ADJUSTED GROSS INCOME AND NET CAPITAL GAIN- 

[Taxable and nontajtable returns — Money amounts in thousands cf dollars) 



Size of adjusted gross income 



Size of net capital gain — Continued 



$3,000 under $^,000 



Number of 
returns 



$«;,000 under $5,000 



Number of 
returns 



$5,000 under $10,000 



Number of 
returns 



$10,000 under $15,000 



Number of 

returns 



$15,000 under $20,000 



Number of 
returns 



(23) 



(iy) 



(30) 



(31) 



(J2; 



(3A) 



Total 

No adjusted gross income 

$1 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 $8,0(30 

$8,000 under $9,OCiO 

$9,000 under $10,000 

$10,0(30 under $11,000 

$11,000 under $L2,000 

$12,(X)0 under $13,000 

$12,000 under $U,000 

$14,000 under $15,000 

$15,000 under $20,0(X) 

$20,000 under $25,000 

$25,0(X) under $3G,0(X) 

$30,000 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,(X)0,CX)0 or more 

Returns under $5,CX)0 

Returns $5,000 under $10,000. 

Returns $10,000 under $15,CKX1. 

Returns $15 , CMX) or more 



94,577 



427,276 



181,593 



1,266,201 



30,426 



3,350 

(•) 

(«) 
5,690 

(•) 
5,997 
7,302 

3,274 
7,317 
4,910 
7,866 
10,554 

6,633 
4,340 
10,986 
3,986 
6,313 

23,302 
13,048 

7,305 
13,942 

6,865 

1,190 
184 

11 
5 



11,741 

(•) 

(•) 

19,109 

(•) 

21,056 

25,694 

11,14S 
23,971 
16,858 
28,416 
37,840 

23,331 
15,163 
36,971 
13,616 
21,670 

79,672 
45,248 
25,100 
48,850 
23,774 

4,129 

640 

36 
17 



3,182 



3,314 

4,302 
3,561 
4,504 
6,215 
6,989 

4,731 
4,660 
3,994 
2,390 
1,520 

13,296 
7,533 
5,661 

10,067 
5,341 

916 
169 

16 
3 



10,012 
14,287 

14,673 

18,896 
15,210 
21,436 
27,961 
32,571 

22,183 
20,962 
18,669 
10,975 
6,788 

59,297 
33,701 
25,436 
45,257 
24,013 

4,107 
757 

71 
14 



, 2,772 
' 1,879 

2,887 
4,919 
8,088 
5,959 
11,879 

5,097 
8,416 
7,539 
7,910 
4,271 

27,619 
20,267 
14,169 
24, 4U 
14,116 

3,098 
523 

45 

17 



21,888 
12,782 

19,484 
23,671 
45,439 
40,162 
92,225 

30,981 
67,298 
52,706 
53,639 
28,999 

186,161 
142,736 
100,086 
176,049 
101,443 

22,324 
3,849 

327 
129 



(-) 

(•) 
2,392 
2,333 
3,073 

9,368 
8,128 
6,101 
U,457 
3,632 

1,957 
325 
26 

10 



28,390 



(«) 

(•) 

30,891 

32,478 

35,233 

U0,149 
99,591 
76,412 
165,155 
106,507 

24,078 

4,038 
331 
124 



3,979 
4,061 
3,634 
7,969 
5,704 

1,312 
262 

23 



16,050 



66,622 
70,405 
63,449 
137,759 
99,174 

22,933 
4,538 

439 
151 



25,171 
33,921 
32,258 

65,852 



85,414 
118,233 
110,752 
227,468 



8,703 
25,572 
17,295 
43,002 



38,972 
116,074 

79,576 
192,652 



10,363 
33,732 
33,233 
104,265 



73,492 
225,931 
233,623 

733,103 



2,921 

2,491 

10,336 

48,004 



35,937 
28,890 
U4,531 
586,385 



1,648 

875 

945 

26,958 



29,257 

14,679 

16,049 

465,521 



Size of adjusted gross income 



Size of net capital gain — Continued 



$20,000 under $25,000 



Number of 
returns 



$25,000 under $30,000 



Number of 
returns 



$30,000 under $50,000 



Number of 
returns 



$50,000 under $100,000 



Number of 
returns 



$100,000 or more 



Number of 
returns 



(35 



Total 

No adjusted gross income 

$1 under $600 

$600 under $1,000 

$1,000 under $2,000 

$2, (XX) 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 $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25, (XX) 

$25,000 under $30,0(X) 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,0(30 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,0(X),(X)0 or more 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,0(X). 
Returns $15,000 or more 



(36 



(37) 



(33) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



261,967 



19,086 



723,435 



12,011 



826,600 



3,643 



2,470,356 



530 
1,762 
2,313 
4,322 
3,697 

1,262 

228 

11 

6 



12,154 
37,125 
50,507 
108,309 
82,702 

28,339 

5,159 

252 

132 



708 
700 
349 

960 
184 
20 



(•) 
(•) 



(•) 
(«) 

(«) 
(«) 
(•) 

(*) 
(•) 

18,885 

100,272 

91,934 

26,330 

5,007 

543 

198 



(«) 

348 

310 

4,171 

8,633 

3,021 
550 
45 



34,217 

) 
) 
) 
) 
) 
) 



11,055 



(•) 

12,460 

10,749 

147,506 

336,502 

118,880 

21,735 

1,729 

329 



(«) 



32,474 

(•) 



592 
4,513 

4,829 
949 
69 

15 



12,721 

37,473 
296,107 

353,834 

70,457 

5,068 

1,220 



4 

10 

U 

1 

1 

1 

u 

3 
4 
12 

35 
33 
32 

Ul 
331 

2,714 

3,592 

918 

389 



104,602 

535 
410 



1,063 
1,386 
1,113 

2,930 

1,702 

2,104 

493 

172 

156 

2,329 

461 

796 

6,375 

7,085 

5,093 

5,519 

22,606 

56,953 

359,475 
791,126 
440,716 
645,045 



(•) 



432 
14,636 



(•) 
1,523 
9,691 
324,776 



(•) 
(•) 
9,137 



7,530 
(•) 
(«) 
249,089 



1,249 

317 

273 

17,247 



47,169 

11,055 

9,363 

555,896 



577 
(«) 

114 
11,259 



38,615 
(•) 
7,723 
776,879 



410 



31 
,175 



109,164 

7,451 

10, U7 

2,343,624 



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

(») An asterisk in a cell denotes that the estimate is not shovm separately because of high sampling variability. However, the data are included in the appropriate totals. 

'Less than $500. 

NOTE: Amount detail may not add to total because of rounding. 



78 



Individual Returns/1970 • Returns Filed and Sources of Income 



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Individual Returns/1970 • Returns Filed and Sources of Income 



79 



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Individual Returns/1970 • Returns Filed and Sources of Income 

Table 25.— RETURNS WITH GAINS OR LOSSES FROM SALE OF PROPERTY: TYPE OF GAIN OR LOSS AND CLASS OF PROPERTY BY SIZE OF ADJUSTED GROSS INCOME 

[Uoney amounts in thoueands of dollars] 



Size of adjusted groas income 



Number of 

returns 
with gains 
or losses 














Ordinary gain 
















Section 1245 


Section 1250 


Other o 


rdlnary 


Section 1231 


Other ordinary 


Gains less 


Number of 




gain 


gain 


gain 


loss 


loss 


from sale 
of property 




returns 


Aixiunt 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Anciint 


(1) 


(2) 


(3) 


(4) 


(5) 


(5) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


8,263,669 


10,032,199 


342,810 


452,290 


207,293 


248,268 


35,846 


47,041 


115,599 


159,322 


5,929 


7,591 


9,268 


4,753 


133,669 


17,854 


13,882 


25,533 


3,624 


11,912 


C») 


(») 


4,352 


13,038 


(•) 


(•) 


(•) 


(•) 


U3,420 


8,081 


7,904 


3,866 


5,093 


2,752 






2,850 


1,085 










297,749 


55,745 


9,122 


3,765 


5,292 


3,907 


510 


798 


3,849 


4,531 










349,453 


155,957 


15,453 


8,137 


3,022 


5,125 






7,254 


2,846 


1,283 


249 


1,691 


402 


377,511 


3,168 


15,270 


9,969 


9,524 


6,229 




1,245 


5,733 


3,119 










376,964 


157,897 


13,141 


8,939 


9,049 


7,450 




2,309 


1,286 










396,887 


-5,422 


17,459 


10,932 


10,720 


6,914 


1 




1 6,647 


3,579 










380,032 


251,088 


16,723 


15,530 


13,039 


10,413 






1 5,050 


4,855 










394,769 


184,636 


26,000 


17,535 


12,507 


5,529 


4,675 


4,650 


10,278 


7,510 


1,204 


342 


2,527 


250 


401,300 


-21, 135 


14,712 


13,815 


10,171 


9,750 


1 




) 3,665 


3,101 










404,487 


159,918 


17,854 


24,336 


12,727 


15,513 






t 4,958 


8,110 










386,991 


-22,029 


13,432 


13,473 


8,317 


8,211 


1 




( 4,967 


5,022 


) 








360,195 


1,560 


14,258 


16,803 


9,135 


10,497 


( 1,937 


1,157 


< 5,673 


5,592 


> 1,414 








330,618 


51,704 


15,322 


20,794 


9,873 


16,208 


) 




( 4,966 


4,329 




1,591 


721 


330,673 


138,983 


12,013 


12,687 


8,145 


9,185 


1,952 


2,003 


2,420 


1,631 


1 








285,361 


53,956 


10,045 


11,423 


7,713 


8,137 


(«) 


(«) 


2,210 


2,888 


- 


- 






1,100,801 


523,522 


39,139 


50,052 


21,347 


25,058 


4,651 


4,940 


14,073 


20,863 


) 








619,053 


364,785 


19,799 


31,408 


10,622 


17,349 


2,975 


3,255 


7,357 


11,844 


I 529 


1,479 


1,416 


1,517 


336, 688 


393,985 


12,407 


25,257 


6,847 


13,211 


2,544 


2,315 


4,177 


10,478 


) 








529,816 


879,916 


23,455 


51,256 


12,044 


26,407 


4,668 


7,835 


3,233 


18,678 


375 


921 


556 


743 


259,687 


1,381,320 


11,577 


37,041 


6,374 


17,431 


2,346 


5,179 


3,752 


U,964 


227 


194 


253 


340 


53,373 


1,569,330 


2,796 


14,809 


1,507 


6,473 


550 


2,548 


910 


6,185 


88 


239 


97 


157 


11,873 


1,628,115 


803 


10,699 


462 


3,318 


145 


1,858 


307 


5,731 


37 


139 


26 


73 


1,672 


847,579 


143 


4,098 


87 


727 


18 


757 


67 


3,009 


5 


392 


3 


4 


627 


1,246,665 


81 


4,932 


52 


505 


9 


437 


32 


i,CM 


2 


22 


4 


37 


7,193,006 


10,337,478 


288,825 


391,523 


174,625 


218,059 


31,385 


40,994 


97,966 


140,259 


4,460 


3,827 


7,070 


3,960 


1,293 


127,296 


«) 


(«) 


(«) 


(«) 


(•) 


(•) 


(•) 


(*) 


(•) 


(•) 


(•) 


(«) 


(•) 


(•) 


,*) 


(«) 


(♦) 


(«) 


(«) 


(*) 


) 




( («) 


(•) 


_ 




30,846 


-24,353 


:*) 


(«) 


(«) 


(») 






> 4,535 


1,435 


} 




- 


- 


134,172 


35,193 


5,971 


2,023 


(•) 


(*) 


- 


_ 


) 




1 


. 


(•) 


(«) 


245,309 


122,092 


10,106 


5,647 


6,541 


3,598 


(♦) 


C«) 


3,681 


1,440 


(«) 


(•) 


(») 


(•) 


303,139 


180,712 


10,068 


5,383 


7,430 


5,420 


(«) 


(•) 


1,877 


880 


(-) 


(•) 






360,280 


-37,650 


15,431 


9,635 


9,659 


6,440 






5,428 


2,766 


. 


. 






362,865 


240,264 


15,458 


12,890 


12,350 


10,024 






4,913 


3,053 


(•) 


(») 






380,657 


198,074 


25,278 


17,391 


12,254 


5,440 


7,793 


6,615 


10,231 


7,482 


(•) 


(«) 


2,430 


242 


386,848 


106,225 


13,389 


13,148 


9,230 


9,602 






3,659 


2,822 


(«) 


(*) 






399, 890 


213,636 


17,520 


23,753 


12,440 


15,327 


1 




4,912 


7,811 


(♦) 


(») 






383,717 


-17,164 


13,181 


13,257 


8,055 


8,123 


) 




( 4,842 


4,895 


J 








358,024 


31,399 


14,069 


15,337 


9,071 


10,429 


> 1,936 


1,154 


{ 5,553 


5,244 










326,721 


28,635 


15,275 


20,729 


9,872 


16,202 


) 




( 4,920 


4,273 






1,591 


721 


329,971 


143,056 


12,000 


12,669 


8,133 


9,130 


1,949 


1,996 


2,419 


1,626 


) 








284,978 


50,949 


9,990 


U,323 


7,667 


3,116 


(*) 


(•) 


2,201 


2,859 




- 






1,097,901 


525,790 


38,982 


49,013 


21,247 


25,018 


4,642 


4,933 


14,025 


19,869 


) 








616,939 


394,733 


19,751 


31,403 


10,621 


17,348 


2,975 


3,255 


7,309 


U,83S 


> 628 


1,476 


1,415 


1,617 


335,232 


338,840 


12,401 


24,849 


5,847 


13,211 


2,542 


2,8U 


4,171 


10,070 


) 








528, Ul 


897,915 


23,378 


50,899 


11,984 


25,253 


4,547 


7,718 


8,221 


18,449 


373 


783 


556 


743 


258,864 


1,402,331 


11,469 


35,514 


5,301 


16,391 


2,325 


5,072 


3,710 


14,577 


227 


194 


260 


333 


53,116 


1,588,735 


2,777 


L4,409 


1,503 


6,331 


558 


2,542 


894 


5,883 


87 


239 


97 


157 


U,7e9 


1,636,498 


794 


10,472 


457 


3,190 


143 


1,800 


302 


5,700 


37 


139 


25 


73 


1,657 


848,005 


Ul 


4,091 


35 


720 


18 


757 


65 


2,654 


3 


36 


3 


4 


624 


1,252,958 


81 


4,932 


52 


506 


9 


437 


32 


4,048 


2 


22 


4 


37 


1,070,663 


-305,280 


53,985 


60,768 


32,558 


30,213 


4,461 


6,048 


18,633 


29,067 


(») 


(•) 


2,193 


792 


1,678,766 


398,710 


74,782 


65,258 


45,604 


37,375 


4,329 


5,205 


25,852 


25,905 


1,947 


3,422 


2,785 


806 


1,977,475 


569,085 


92,748 


82,299 


59,164 


43,124 


9,045 


7,511 


30,598 


27,155 


1,204 


342 


2,527 


250 


1,693,838 


224,184 


65,070 


75,179 


43,183 


52,288 


4,456 


3,591 


20,241 


20,451 


1,414 


440 


1,591 


722 


2,913,590 


8,840,218 


110,210 


229,553 


59,342 


110,480 


18,015 


29,634 


38,908 


95,800 


1,364 


3,386 


2,355 


2,975 



All returns, total. 



No adjusted gross income. 

*1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 



$10,000 under $11,000 

$11,000 umer $12,000 

$12,000 umer $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 uMer $20,000 

$20,000 umier $25,000 

$25,000 under $30,000 

$30,000 umier $50,000 

$50,000 under $100,000 

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



Taxable returns, total. , 



No adjusted gross Income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

±3,000 under S4,000 ■. . 

$;,000 urder $5,000 



i,000 under $6,000.. 
.,000 under $7,000.. 
',000 under $8,000.. 
1,000 under $9,000.. 
1,000 under $10,000. 



$10,000 under $11,000.. 
$11,000 unier $12,000.. 
$12,000 under $13,000.. 
$13,000 under $14,000.. 
$14,000 under $15,000.. 

$15,000 under $20,000.. 
$20,000 under $25,000.. 
«5,000 unler $30,000.. 
$30,000 uaier $50,000.. 
$50,000 unJer $100,000. 



$100,000 unier $200,000... 
$200,000 Ul^er $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total nontaxable returns. 



Returns under $5,000 

Returns $5,000 under $10,000. . 
Returns $10,000 unler $15,000. 
Returns $15, 000 or Lcre 




Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample ani Limitations of the Data. 



Individual Returns/1970 • Returns Filed and Sources of Income 



81 

Table 25.— RETURNS WITH GAINS OR LOSSES FROM SALE OF PROPERTY: TYPE OF CAIN OR LOSS AND CLASS OF PROPERTY BY SIZE OF ADJUSTED CROSS INCOME -Continued 

[Uooey aiKjunts in thousanis of dol InrsJ 



Size of adjlisted gross income 



All returns, total. 



No adjusted gross income. 

$1 under $1,000 , 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 umier $5,000 



$5,000 under $6,000.. 
$6,000 under *7,000. . 
$7,000 under $8,000.. 
$8,000 uMler $9,000.. 
$9,000 under $10,000. 



$10,000 uiKier $11,000,. 

$U,000 ui>ler $12,000.. 

$12,000 under $13,000.. 

$13,000 uider $14,000.. 

$K,000 ualer $15,000.. 

$15,000 uiiler $20,000.. 

$20,000 under $25,000.. 

$25,000 under $30,000.. 

6o,000 under $50,000.. 

$50,000 UMler $100,000. 



$100,000 unier $200,000... 
$200,000 under 4500,000... 
$500,000 uiKJer $1,000,000. 
$1,000,000 or more 



Taxable returns, total. , 



No adjiisted gross income. 

$1 uuler $1,000 

$1,000 uMer $2,000 

$2,000 under i3,000 

$3,000 under $4,000 

$4,000 under $5,000 



$5,000 ui^er $6,000.. 
$6,000 uider $7,000.. 
$7,000 under 48,000.. 
$8,000 under $9,000.. 
$9,000 uuler $10,000. 



410,000 unJer $U,0OO. 
$U,000 uMer $12,000. 
$12,000 ui«ier $13,000. 
$13,000 unler $14,000. 
$1A,000 under $15,000. 



$15,000 under $20,000.. 
$20,000 uider $25,000.. 
$25,000 unier $30,000... 
$30,000 umier $50,000.. 
$50,000 unler $100,000. 



$100,000 ujxier $200,000 

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



Total nontaxable returns. 



Returns under $5,000 

Returns $5,000 uiKier $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or core 



Returns with ordinary loss 



Number of 
returns 



(15) 



310,459 



23,162 
8,491 
12,937 
12,254 
16,750 
20,317 

24,052 
24,751 
16,371 
16,771 
19,917 

14,694 
10,663 

7,294 
10,066 

5,300 

20,864 
12,826 

6,952 
13,222 

9,292 

2,513 

789 

144 

67 



234,586 



C») 



7,314 
1A,533 

20,546 
22,696 
15,678 
14,825 
19,681 

14,671 
10,591 

7,292 
10,009 

5,272 

20,718 
12,767 

6,786 
13,119 

9,249 

2,494 

777 

141 

66 



75,873 



93,911 
101,862 
48,017 
66, 669 



(16) 



562,328 



168,059 
19,277 
11,636 
15,650 
20,605 
24,491 

18,865 
24,171 
15,807 
13,974 
26, 5 U 

17,275 
8,582 
5,136 

10,066 
6,375 

30,956 
24,793 
11,034 
33,073 
33,133 

13,933 
5,295 
1,289 
2,342 



311,450 



(*) 



6,286 

10,574 
16,026 



12,906 
17,467 
15,155 
11,442 
25,113 

16,492 
8,070 
5,115 
9,677 
6,212 

25,141 
24,092 
10,151 
31,530 
32,424 

13,671 
5,162 
1,202 
2,326 



Section 1245 
gain 



Number of 
returns 



(17) 



13,416 



2,013 



2,195 



3,494 



1,956 

520 
353 

96 

55 

8 

6 



(•) 



(•) 



(18) 



259 
389 

148 

102 

4 

7 



(•) 



Section 1250 
gain 



Number of 
returns 



(19) 



2,389 



(«) 
(•) 



(•) 
(♦) 



(«) 
(«) 



2,301 



(♦) 



250,879 



259,718 
99,328 
47,434 

155,847 



2,671 



1,899 



509 
351 



(•) 



4,203 
3,494 
2,719 
2,995 



242 
389 

1/^6 

102 

4 

7 



(•) 



1,393 

807 

1,058 

1,591 



(•) 



(•) 
(») 



(20) 



(♦) 



(•) 



(•) 
(♦) 



(♦) 
(•) 



(♦) 
(•) 



Other ordinary 
gam 



Number of 
returns 



(21) 



1,411 



(♦) 



(•) 



(«) 
(*) 



(•) 
(«) 

(«) 
(») 
(♦) 

(•) 
(«) 

(«) 



(«) 
(*) 
(•) 
(») 



(♦) 



(22) 



(«) 
(«) 

(•) 
(») 
(«) 

(«) 

(•) 

(*) 



(•) 

(•) 



(M 



283 
21 



(♦) 



(♦) 



(») 



(•) 



(») 



(•) 
(») 



(♦) 
(«) 



(•) 

(•) 



Section 1231 
loss 



Number -of 
returns 



(23) 



5,062 



(•) 



|i 



858 
265 



3,804 



(«) 



(♦) 



(24) 



(«) 



959 
770 

446 

211 

85 

38 



(M 



(«) 



(•) 



256 
228 



(») 



1,519 

1,130 

957 

1,456 



(•) 



(♦) 



Other ordinary 
lose 



Number of 
returns 



(25) 



306,353 



22,652 
8,442 
12,936 
11,939 
16,497 
20,191 

23,675 
24,223 
16,322 
16,769 
19,917 

14,513 
10,605 
7,185 
9,896 
5,175 

20,655 
12,488 

6,744 
12,987 

9,126 

2,453 

761 

138 

64 



231,471 



909 
770 

446 
165 
85 
38 



(•) 



957 
3,384 



(«) 



7,061 
U,407 

20,295 
22,168 
15,629 
14,823 
19,681 

14,490 
10,533 
7,183 
9,839 
5,147 

20,518 
12,475 

6,530 
12,893 

9,083 

2,434 

749 

135 

63 



74,882 



92,657 
100,906 
47,374 
65,416 



(26) 



556,248 



162,591 
19,286 
11,691 
15,562 
20,600 
24,394 

13,741 
24,171 
15,776 
14,220 
26,829 

17,242 
8,486 
5,016 

10,484 
6,361 

31,034 
24,693 
11,136 
32,401 
33,067 

13,684 
5,231 
1,213 
2,339 



310,319 



(•) 



10,569 
15, 9M 

12,938 
17,398 
15,124 
U,524 
25,431 

16,464 
7,974 
4,995 

10,083 
6,198 

25,331 
24,043 
10,254 
30,873 
32,357 

13,421 
5,144 
1,125 
2,323 



245,930 



254,124 
99,737 
47,589 

154,796 



Jootootes at eol of table. See text for "Ziplanation of Classifications aid Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



82 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 25.— RETURNS WITH GAINS OR LOSSES FROM SALE OF PROPERTY: TYPE OF GAIN OR LOSS AND CLASS OF PROPERTY BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money amounts in thousands of dollars] 



Size of adjusted gross income 



Returns with net capital gain 



Short-term gains less 
losses ( after carryover) 



Number of 
returns 



Long-term gain (after carryover) 



Section 1231 
gain 



Number of 

returns 



All other long- 
term gain 



Number of 
returns 



All other long- 
term loss 



Number of 
returns 



Long-term loss (after carryover) 



Section 1231 

gain 



Number of 
returns 



All other long- 
term loss 



Number of 

returns 



AT 1 returns, total. 



No adjusted gross income., 

; 1 UHier $1,000 

; 1,000 under 42,000 , 

; 2,000 urder 23,000 , 

; 3,000 uttier i4,000 

^A,000 uKier ^5,000 , 



i,000 under 56,000.. 
.,000 uiKier 57,000.. 
',000 uixler i8,000.. 
t,000 under $9,000.. 
1,000 under JK),000. 



$10,000 unier $1J.,000.. 
$U,000 uaier $12,000.. 
412,000 uaier iu,0O0.. 
113,000 uiKier $W,000.. 
$1A,000 uixier $15,000.. 

$15,000 uikier $20,000.. 

i20,000 under $25,000.. 

325,000 under £30,000.. 

$30,000 uider $50,000.. 

$50,000 under $100,000. 



$100,000 uirier $200,000.... 

B,000 under $500,000..., 
,000 m^er $1,000,000., 
00,000 or more , 



Taxable returns, total. . 



No adjusted gross income. 

$1 under $1, 000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 , 



>,000 ui^er ; 
.,000 under ; 
',000 under ; 
!,000 urder , 
',000 under ; 



6,000.. 
7,000.. 

a,ooo.. 

9,000.. 

; 10,000. 



410,000 under $11,000. 
$11,000 under $12,000. 
$12,000 under $13,000. 
413,000 under 4lA,000. 
$U,000 under $15,000., 



415,000 uaier 420,000.. 
$20,000 uaier $25,000.. 
$25,000 ualer $30,000.. 
430,000 under 450,000.. 
$50,000 urder $100,000. 



$100,000 under $200,000... 
$200,000 uider $500,000... 
$500,000 uoier $1,000,000., 
$1,000,000 or more , 



Total nontaxable returns. 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



(27) 



(28) 



(29) 



555,005 



7,560 
5,4^5 
6,492 
12,274 
X3,775 
12,156 

19,823 
12,61D 
21,269 
16,509 
25,155 

22,594 
26,486 
19,891 
19,972 
18,430 

88, 690 
56,454 
32,803 
61,366 
38,753 

11,653 

3,852 

701 

292 



513,313 



(») 

4,093 

7,389 
11,327 

18,836 
11,382 
20,737 
15,677 
25,142 

21,147 
26,335 
19,733 
19,781 
18,404 

38, 217 
56,154 
32,477 
60,922 
33,602 

11,613 

3,333 

695 

292 



41,692 



57,702 
95,366 
107,373 
294,564 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



(37) 



122,827 



583,317 



28,366 



114,426 



49,892 



-1,740 
2,120 
2,893 
3,133 

10,791 
5,449 

-4,252 
4,390 
16,401 
-1,034 
8,141 

13,364 
U,740 
7,773 
7,161 
9,486 

49,749 

8,559 

21,489 

]A,859 

-20,039 

-23,349 

-17,551 

1,535 

-8,241 



26,808 
18,735 
26, 175 
39,663 
37,635 
39,499 

36,644 
45,659 
32,616 
32,036 
24,054 

25,636 
22,609 
19,285 
17,989 
U,230 

46,329 
23,593 
U,530 
22,230 
12,645 

3,475 

967 

189 

36 



142,908 
22,305 
33,005 
66,642 
66,796 
91,537 

65,350 
98,766 
76,660 
68,169 
85,284 

65,094 
61,823 
75,046 
51,590 
64,480 

211,535 
Ul,021 
108,979 
231,652 
191,195 

108,291 
67,528 
29,648 
34,903 



58,318 
82,426 
210,034 
215, 162 
247,557 
236,002 

251,079 
241,398 
249,972 
226,549 
252,493 

227,774 
203,787 
182,950 
192,967 
168,767 

627, lAO 
334,023 
178,527 
274,517 
135,543 

31,424 

8,250 

1,300 

486 



520,248 
73,749 
219,242 
262,840 
290,957 
336, 643 

403,217 
354,395 
348,174 
346,443 
471,313 

321,947 
347,611 
373,241 
373,583 
320,210 

1,353,564 
1,063,481 
797,618 
1,960,704 
2,355,510 

1,867,689 

1,753,101 

357,902 

1,266,355 



958 



3,807 
1,270 

3,704 
2,374 
1,039 
3,479 
2,096 

570 

IIB 

16 

2 



12,084 
7,325 



14,588 



11,267 

6,049 

7,916 
8,859 

12,918 
13,027 

7,563 

3,789 

462 

405 



(♦) 



(«) 



(«) 



\ (•) 



(«) 



{'■) 



6,393 

4,009 

8,450 
5,762 
3,961 
5,358 
3,075 

521 
112 
30 

ID 



112,839 



17,361,607 



95,211 



46,469 



(•) 



7,687 
5,564 

-5,105 
4,641 
16,492 
-2,109 
3,164 

18,373 
11,645 
7,403 
6,475 
9,390 

52,354 
10,305 
21,860 
13,093 
-21,537 

-23,053 

-17,492 

-260 

-8,241 



\ 12,6 



I2,b23 
21,797 
28,222 

32,479 
43,666 
31,559 
30,317 
23,904 

25,338 
22,546 
19,283 
17,922 
14,230 

46,211 
23,546 
14,528 
22,125 
12,607 

3,470 

965 

189 

86 



(♦) 



13,366 
34,163 
48,858 

54,521 
88,606 
73,527 
62,690 
85,097 

65,013 
61,811 
75,0U 
50,01fl 
64,480 

211,326 
140,504 
108,974 
229,945 
190,733 

108, 246 
67,525 
29,648 
34,903 



1,075 
(♦) 
23,471 
82,192 
170,935 
199,152 

228,025 
234,473 
240,897 
222,667 
250,927 

226,199 
202,757 
180,103 
192,742 
163,683 

625,788 
332,953 
177,549 
273,482 

135,173 

31,350 

3,213 

1,294 

486 



1A8,497 
(•i 

16,269 

69,565 

2W,331 

272,359 

334,256 
327,232 
329,701 
333,243 
451,634 

312, 1A5 
343,012 
348,821 
372, 102 
308,539 

1,331,955 
1,047,069 
779,338 
1,941,193 
2,344,541 

1,862,906 

1,747,540 

856, 193 

1,266,355 



(-) 



3,807 

1,212 

3,704 
2,374 
1,039 
3,421 
2,083 

570 

118 

16 

2 



(•) 

(•) 

|:i 

(•) 



11,263 
5,929 

7,916 
8,859 
7,674 
12,651 
12,993 

7,563 

3,789 

462 

405 



(') 



(«) 



(») 
(«) 



5,607 

4,009 

8,450 
5,762 
3,961 
5,319 
3,074 

515 
111 
29 
10 



9,988 



133,928 



329,662 



627,767 



1,278,133 



4,198 



19,216 



(•) 



(«) 



(«) 



22,646 
23,647 
49,524 
27,011 



138,515 
171,009 
99,749 
124,044 



423,193 

394,228 

313,033 

.,124,750 



1,049,499 

1,221,491 

976,245 

1,591,215 



1,703,679 
1,923,541 
1,736,591 
13,275,924 



4,463 
5,428 
5,077 
13,398 



19,908 
14,588 
17,316 
62,613 



(») 



(«) 
508 



(•) 



(«) 
401 



2,790 
9,421 
10,402 
27,279 



(38) 



62,507 



(•) 
2,91B 



5,385 

2,123 

11,689 
3,282 
3,705 
8,296 
8,113 

4,278 
3,470 
2,650 
2,338 



57,621 



(•) 



(•) 
(♦) 



4,942 

2,123 ■ 

11,689 
3,282 
3,705 
7,699 

3,084 

4,181 
3,470 
2,614 
2,338 



(♦) 



4,018 

3,160 

7,507 

47,822 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Llinltations of the Data." 



Individual Returns/1970 • Returns Filed and Sources of Income 



83 



Table 25.— RETURNS WITH GAINS OR LOSSES FROM SALE OF PROPERTY: TYPE OF GAIN OR LOSS AND CLASS OF PROPERTY BY SIZE OF ADJUSTED GROSS INCOME- 

[ Money amounts in thousands of dollars] 



Size of adjusted gross income 



Ail returns, total. . 



No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

^,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 uttler $11,000.. 
$11,000 under $12,000.. 
$12,000 under $U,000.. 
$13,000 uaier $14,000.. 
$L4,000 under $15,000.. 

$15,000 uaier $20,000.. 
$20,000 ualer $25,000.. 
$25,000 under $30,000.. 
$30,000 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 



Taxable returns, total. 



No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 ui»ler $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 $11,000. 
$11,000 under $12,000. 
$12,000 UBler $13,000. 
$13,000 under $14,000. 
$14,000 under $15,000. 



$15,000 under $20,000.. 
$20,000 under $25,000.. 
$25,000 under $30,000.. 
$30,000 under $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 core 



Total nontaxable returns. 



Returns unler $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



Returns with net capital loss 



Short-term gains less 
losses (after carryover) 



Number of 
returns 



(39) 



1,006,315 



6,714 
11,077 
14,362 
32,697 
26,580 
25,675 

28,753 
23,959 
39,338 
40,226 
42,691 

43,100 
46,538 
4^,136 
43,046 
32,261 

163,063 
104,294 

61,976 
107,263 

55,803 

10,620 

1,862 

202 

79 



909,379 



(«) 

(«) 

(*) 
13,379 
17,513 

25,210 
20,835 
36,477 
37,517 
40,511 

42,306 
45,681 
44,089 
42,832 
32,208 

162,150 
103,814 

61,661 
107,098 

55,671 

10,531 

1,839 

199 

77 



96,936 



117, 105 
174,967 
209,081 
505,162 



(40) 



-2,668,271 



-70,349 
-U,822 
-46,810 
-27,331 
-133,712 
-75,990 

-136,410 
-68,037 
-58, 126 
-52,939 

-112,073 

-63,387 
-116,768 
-107,462 
-93,851 
-97,856 

-223,815 
-169, 31B 
-145,744 
-328,570 
-316,263 

-94,807 

-4S,922 

-8,425 

-6,481 



(•) 

(•) 

(•) 
-21,810 
-44,106 

-115,51fl 
-59,671 
-52,497 
-41,701 
-53,555 

-59,053 

-115,888 

-107,428 

-93, 199 

-97,600 

-219,200 
-168,323 
-145,330 
-321,423 
-312,729 

-93,119 

-47,379 

-8,403 

-6,501 



-478,024 



-419,0U 

-427,585 

-479,324 

-1,342,347 



Long-term gain (after carryover) 



Section 1231 
gain 



Number of 
returns 



(41) 



(*) 



(•) 
(•) 



(♦) 
(*) 



649 
533 



129 
26 



(«) 
(«) 

(♦) 
(-) 
(•) 



(») 
(•) 



(*) 
(•) 



1,183 

646 
522 

128 
24 



(•) 



1,043 
(*) 
(«) 

2,566 



(42) 



(») 
(•) 
(♦) 
(♦) 
(•) 
(♦) 

(•) 
(«) 
(•) 



(«) 
(•) 



(«) 
(«) 



2,588 

1,488 
4,870 

975 

1,036 



11,894 



(•) 
(«) 

(*) 
(«) 
(«) 



(•) 
(•) 



1,482 
4,236 

969 
749 



(•) 



1,692 
(«) 
(*) 
10,966 



All other long- 
term gain 



Number of 
returns 



(43) 



85,151 



(•) 
3,137 

6,353 

7,262 
10,163 

4,270 

3,089 
2,267 

12,163 
9,151 
6,500 

11, 858 
6,582 

1,376 

285 

24 

9 



76,191 



(•) 



(•) 
(«) 



6,709 
9,786 

4,016 

3,089 
2,267 

12,065 
9,151 
6,500 

11,843 
6,560 

1,363 

280 

24 

9 



8,960 



10,152 

17,425 

9,626 

47,948 



(44) 



188,333 



(•) 
819 

43,044 

7,087 
5,045 

2,816 

11,622 
4,126 

12,251 
11,287 
8,912 
22,971 
29,667 

9,593 

5,906 

1,212 

332 



(•) 



(-) 
(*) 



5,882 
4,735 

2,296 

U,622 
4,126 

10,470 
11,287 
8,912 
22,481 
29,544 

9,301 

5,742 

1,212 

332 



57,560 



55,506 

12,131 

18,563 

102,131 



All other long- 
term loss 



Number of 
returns 



(45) 



1,207 



(«) 
(•) 

(•) 

(•) 



(*) 



622 
245 



1,137 



(*) 



(•) 



(«) 



(*) 



(•) 

(• 
(• 



939 



(46) 



(♦) 
(») 

(«) 

(•) 



(•) 



2,095 
1,849 



323 
493 



4, .730 



(•) 
(«) 



(») 



2,042 
1,742 



323 

407 



(«) 



(«) 
(•) 
(•) 
4,764 



Long-term loss (after carryover) 



Section 1231 
gain 



Number of 
returns 



(47) 



19,024 



(•) 



}" 



2,276 
1,924 
1,048 
2,764 
1,932 

767 

167 

27 

IB 



U,674 



(•) 



(») 



1,062 



2,274 
1,924 
1,047 
2,731 
1,898 

763 
166 
27 
13 



4,350 



3,824 
1,760 
2,517 
10,923 



(48) 



(«) 



1,691 



5,835 



2,806 



2,535 
4,544 
4,774 
6,669 
8,144 

5,037 

2,605 

1,174 

197 



38,970 



(*) 



(•) 



2,806 



2,533 
4,544 
4,751 
6,590 
6,541 

5,017 
2,599 
1,174 



7,701 



2,349 

5,835 

2,806 

35,680 



All other long- 
term loss 



Number of 
returns 



(49) 



2,109,289 



20,503 
28,626 
45,208 
71,299 
57,159 
65,023 

74,081 
65,755 
78,126 
103,424 
84,588 

92,882 
103,317 
100,241 
90,071 
78,847 

329,232 
200,496 
111,640 
191,720 
96,546 

17,331 

2,800 

267 

107 



1,911,105 



(♦) 

(•) 

31,059 
31,952 
46,766 

70,858 
60,359 
74,949 
96,768 
82,405 

92,347 
102,452 
100,110 
89,652 
78,748 

327,931 
199,924 
111,272 
191,468 
96,355 

17,237 

2,782 

263 

105 



198,184 



287,818 
405,974 
465,358 
950, 139 



(50) 



7,859,085 



208,548 
55,647 
U3,133 
134,634 
1B5,899 
152,541 



323,717 
123,494 
196,990 
373,207 
287,954 

351,341 
304,530 
309,478 
213,514 
238,163 

881,338 
651, 150 
396,361 
1,012,457 
836,402 

281,869 
122,457 
32,558 
35,703 



6,973,189 



(») 

(•) 

39,321 
107, U6 

94,787 

301,302 
118,240 
170,261 
247,078 
274,133 

346,389 
270,215 
308,780 
206,838 
236,806 

868,200 
645,919 
393,749 
992, 137 
818,824 

269,751 
119,904 
31,472 
33, 8U 



885,898 



830,401 
1,310,362 
1,417,026 
4,251,295 



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Less^than $500. 

NOTE: Amount detail may not add to total because of rounding. 



84 



Individual Returns/1970 • Returns Filed and Sources of Income 



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oj m .f) r- c 
m >j r- ^ *■ 



3 li CM W 

t en CM .- 



vOTOmt-o -jencMTOO rHr-i 

SCDOo^ru oo\->ivoo {n>-i 

C--(J\-,JO\ CMCT'TOO^CM 

o>C^-jeM-o >f>oen 



tocMenffiin ■^tcno^^f^o 
\oo^-*cmO cnioCM^o 
■-<TO\D-^t^ cnTOmoc 



01 ^ r- ^ o 
t^ 1^ TO D- vo 



«0 CM C- t 



tr\ \0 "O CM t~- 
\0 tn t ?0 en 

i-« CM o O TO 



O O Q O O 



O O O CM u 
m U-1 rH ■«-* 

■«■■«■■«■ 



8h fi t^ 
^ 0) 4) 01 
tt> "O "O "O 

°.l § § s 



_ _ 4J -O -O 

-o -g -g g c 



3I§J 



t( o 8 o 8 

4) O - - - 



m o o o o 
CM en m r-< CM 



88 



18 



/3 ^-( P 

a o -H 



2 "i-l 9 



-9 *^ = 



3 i 



8Sf 

en CM o 



s 



TO -^ 



I IT. 0\ CM 

to [^ cr 

--> lO CM 



_,_,^_,x_,-_- *_*-.t\D TO CM 



■^^-^ — , ,-»(n xD CM 



TO C- IM r\J > 



2- iii 



S<M TO r 
C- VA C 



c-oc- * 



C^ (M C- CM "A (Ji f 

in CT> CM vO en TO u 

'J D-TO \0 r- '-' 



e<3\ {J> O -J-'O 0^ 
f-" D "^ ~i '-' AJ 

---—*— m TO o CM --5 >n TO 



o> *>^^^^^ o m 



o o 

o t^ 



c^^cno r-encMQO 
vr^TO^5(n cMr-i.-iint*- 



m CM so r- 

P- sD CM N 

-■ en ->i sD o> 



ov c~- CM in TO *o «o 
CM S >n ■* o ni 

m >f r-i rt r-l 



m CM r- 



8 U^ 

^ C^ CM 



(M <n so c^ f^ 



(np^cn Qs^ocn^r 
iTi^m TOi-icnoisi 



-4^-— m iD m 



~ 8 



?sa« 



8 8_8_8 8 8 -g 5 

-m O m O O O CM « 
o i-H CMCM (nm'-<<*-« 



h h ti 

Q h V <1) V 

O 41 "D "O "O 

O -q r — ' 



-■§ 



§§§ 



fn o o 5 o 
"O -o in o 

C -O '-J r-J ( M 



kn'o"o"8 £ 
CM en ir ■ - 



js a 

31 






II 

o 
o ja 

Pi O 



a 

Q 111 

■P 

^ 0) 



^•3 I 



S5 



0) a 

a* 

o o 
, o 

^ ID 
O -O 

gS 



y Jfl g -a 

" -H >A *> 

0) q 

-p ^ to .. 

CQ H 



Total net loss. 



Under $1,000 

$1,000 jnder $5,000... 
$5,000 uider $10,000.. 
$10,000 under $15,000. 



$15,000 under $20,000.. 
$20,000 under $50,000.. 
$50,000 under $100,000. 
$100,000 or more 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 29.— RETURNS WITH ROYALTY NET LOSS: NUMBER AND ROYALTY NET LOSS, BY SI^E OF ROYALTY NET LOSS 

[Money amounts in thousands of dollars ] 



87 



Size of royalty net loss 



All returns 



J2,691 



23,385 

7,317 

904 

232 

133 

580 
92 



Amount of 
royalty loss 



(2) 



7 


53i 


17 


512 


5 


889 


2 


817 


2 


326 


16 


047 


7 


076 


11 


543 



Retiorns with positive 
adjusted gross income 



(3) 



32 ,402 



23,236 

7,217 

885 

229 

133 
571 



Amount of 
royally loss 



7 


518 


17 


333 


5 


763 


2 


780 


2 


326 


15,790 


6 


873 


9 


972 



Returns with deficit 



(5) 



149 

100 



AiDOunt of 
royalty loss 



(6) 



2,389 



16 
179 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data. 
NOTE: Amount detail may not add to total because of rounding- 



88 



Individual Returns/1970 • Returns Filed and Sources of Income 



w § 



or-(nr(0 ct*. 



SnintMrH r-iCMOno o-Jf^-j' 



ir\ (V ir> tv r 



'■t c^ IT) tn 0% r^ r- 



^C•<^J c--0*>n-^->j- 



w r-< r-1 M fH f-l f^ 



<sO [^r--j<n<^ iri^jono 



^0 •» <M t \C 

ri >£i n o n 
n CT* >t o* ^ 



> ^ 0« Or 



' 3 vo S 



O^ O 00 lO C- -H 
->J- O \0 >C >£> 






>C U^ -H Ol \0 -i 



o to n 
»n w « 



tMrH o>otoo^^ C•l(^^eOO^^D i-t 



(?>--finryM^'£' o»<^OOi^ wt^CT-rHcn ooeo>£)CS( ^dc^o-j^ 

S%oc^rjotp nc^t^no 0'C^>0'*cm oij»o->j^ nc^c^rt 
C0O-J--t(VJ •-J^OCC^> (MNtt>iH(^ 0>r\r-tCT<sD i-HinCOin 



^Q>4■ ooc-'Otn-j cnooeoc^tn so^fc 
30-^ r»0(rHr-Q ot^^^io <vtou 



vD OJ ■-< >t n rH \D 
a» (*> iH -j -J .-I vD 

to -f »o O m eg O 



'■£> cv Ct iC\ ta 



J OJ O 00 >f \D 
5 (^ \C C^ ■X) CM fl 



H <D (M -1 -3- C 






D (^ t^ \c c- r- \o 






^ o* c c^ o* r- 1 



3 O^ (M m t- r 



O n <N O --J O^ 
O O *D ^ Q. \C 
lO (M O 1-4 






^ vO CM -^ -.J 

? d >!■ ^ ^ 

5 O CM C- ■-( 



COOi* 0^>OCM<\lf^ iXtnCNiCtO P«-^CVtD^ «-<a»cv> 

nr^r^ if»r-r--^TO ^ooo«>nm ^Q^DmO f-.c«o»' 

vOlAf-4 OOnifHC^iC Ot^CMCV^ i-lOf-CnO CO-tfC^- 



>f u-» c^ >o o 






tniTivroift ooo<-g->i) 



D-C^(\irtcn m^0*<^0 



< m CM ^0 O lA n r^ 



C O^ vO C^ r 



'^ ^o fn cv CO ^ 



^^ — CM CM >r 



^n ^•c^lC>cM^o r^tor-c 



ffi C^ C^ "C 

c^ n p- CM 

\0 >t 



UrH 0\OC--l7>-^ (^C 



r- -o ^ Ti lA 

r-( 4D CO ITl in 

c^ r^ >£) to if\ 



OCVft(\0>l COCMO- 
0>£ia50Nif> r-1-.ItDU 



y S r- d 






: O CM \D 



CM CO I 

O ^ '. . _ _ 

c^ py \o ^ ^ 



30^C\jO Of^C-- 



u-\ \0 lO CM C-- 



H p-l ^ (\ r-l <\ 



^G^^^^c^\D \0*D^u 



?53S! 



3 -4 CM tf u 

4 m u^ o t 



^ -J in o CM \D 



^_- *^c\ w 



f^ o* o o (^ CO (^ 



*_- .^ «C r 



O^coc^-* mcmmcM CM(^-»t<n-<i int^c\jc^ 

nr^rHtOrt OO^CCM COrH-^CMC- vDr-IC^m 

-.fO'f^'Or-l %I\OOOOC3 vOt^C^miO inOv-4'S 

aO'COrHO* coc--incMin Ot^mcMt^ .-i[^— ■ 

^or^if^tn -4 ■-* r~- C) tT' ^yr^^--^'n cv 

CMrHr-lrHi-l.-(^ ^ CMrH iH 



coOc^->j>-i Oi-<oomin 0\O>i(^'H C'-'C'^r 
c-o-J-fkin nov^oc-to tOND-}--tn ~*ooOr 
mr^vfic^vo p-r-ncMn OiOO^t^>-" -J-o-h 



%u-t\0 sO*OtA-^> 



< .- - -- 

m f^ >r (^ 
f-i [- f . ^ 
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o 






















CM-.r 


CK C 








fV CM 








s 


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^ r^ O (^ 
D- iD C\ CT* 
c^ m c^ (^ 



n t ^ ^ 

CO O O CM 

CM CM ^ f-l 



>t m .-1 CO 
-4- CD >r CM 

•-< CM CM CM 



CliOvojOOOC"- vDt^OCMCO incM-*tE>o 
OxDr-tOCHOO CMCT»>nCMO? "OC^VOW^ 

c^J-Jr\lnCT>-4■ >j-^inHO ri\o-}(^CM 



t-(QOr>00» COCMffO 
inxOTl\OCT» rHCMOrH 

[^■HOicnm cMinc^-o 



■> <r o> ->j CM 1- 



T CM (M O CM O 0> 

■> Cr t~- ^^ <jv t^ rH 
^ O -^ rH -.t vO kC 



coon^inCM iHCMnor- oo^c-'^o ncnm^ (j\Or 
■-i(^\0(^r>t*- ^[-^cirHoo ■^t'-^Oc^r^ CM'Ht^into <m<h 
rHinco\c mcif^-^cM oicmcmiH^ ■stcu-n.-i 



* * O" 2t 



m CMS''-i'Hfc cif-iocirH 
m mrtrt-^CM cmcmcm>-i>-i 



CM ■-< (^ in CO CM --H 
>J CM ^ .-I 



c^ (^ v£) c 

CO CO vf c 

a» -c o e 

in c^ ^ i 

oj a» o» c 

(Cr-T , 



i£ 



ooQ-^c-t^ -Jo^^oc^o r^cuspwfn cdc^cmc^vd -^mcp^o 
CT*i-<o>>oOr-' — 'OvtHno OrH^jcr-o* vDCooycyt^ cncno-S 

r\ t^ \0 vy -^t •-* r)i-(00>i3O OCMOOCM CM>-<-*f-lr^ OOJrH 



ICO OOOOOOO CMCMK 

vO 0\ O \D O CT> t 



[ jD CM 0^ CT« o O r 



iT'^TOtM'-iin fvOmm^ ootoova^ t-■t^J^o^^^ 
cMvo-tcj»^ fM--fp^nc3 or-iD-^iTi cMif^CMnr- 

iHn(*\CM(Mp-li-(<-l^ i-l 



* »iHCMvO OOCMQ^m'J CPCT't^tOON f^CM'O'-'CM 

>_- — CM^-J c5c^?M(no miovo-^o cM*ncM(n^ 



CO CD \0 C 

kn a* \0 t 



— ■ toco vOrHCM-Jm Kp-Ocn 



fH O 0^ Ov 1*^ 

CM n o m .-I 



rH 00 CT> CT» ^ 

CO (^ ^ o to 

CO [^ « (^ ^ 



iTiinf^ Ovor^oo<J> 
•j^t^m co>jr~-ooc-- 
Q*0\sO ooo^inCT*in 



rir^>Ccot^ 03>jOr 



O (^ •>* CM 
C^ CM >} .-I 
CM cn O CM 



■COOO'C'J: OvQO-sTr 



lOeov CMmCMr 



OOOt^ CMsDvOC^'H CM0>JCT>(^ 

-cnmin iTivDCMtoo* r^c^^AD•^- 



M>OCO>t CM-JCMf- 
D CO CM CM --J -^ 



I >£)C^<?'QO ^rHt-C 
, -1 rHiniAOm vOCOOO 



M O \0 c 



■-C^^CMO^ CMm>*JxD>.X vOvOOCMCM m^ 

-fep->on cyo^co^tn r^r--^ir>CM 

M iH r-( rH r-l H rH 



CNjmen o^\00'-*0^ CM-^ntn-j' lOmOrvcM mr- 
^inTOo mt^r-vcc^ cMa*to>om r^r-^mcM 

r-tCMinCM.M^r-lr-*'-! r-i 























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'^ 


'-' 




n 


m 








CT> 





























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4 CT- CM CM -* n U 



CO Cn t> m r-l f 



sfa 



CMO^OOOC^ <T< ■-* r\ 'i C^ )C o o^ o^ ^ 
coi— 'f^ -^(nmcocM (jiCTi>-<[v(\( (*if'l^£)^n^-^ 



tcoor^{M(^ coto<M>-t\o oot^fHioin -^coor-^j- ooocnr 

li-l'OtMQ-J- — "■^CM\OCM OO-JCOtnO -JmrHvO-J " 

-HfMC^oO' ooinmin^ p-^(^(.. *. ~. -__-.. . 



JCMCM vOf^CMCMi- 



c>jr»>j o-.tr-r-»\o 

'"OCMCM •■JrHCJ^vDCM 



-ir^min ->i-'OCT>t^-s* Otorir- 
■^eoc^O ■JinO>£)-3- m^ 

TfVlCMCM 'Ot^CMCM'-' 



O (^ m ^ r-l ..0 o 



(^ CO <T> ^^ 



t--C^inC^CO t^O«-^lHO ^0^O•-tt^ 

>n\DC-''^c^ moviofc^o cocmi-ico 

r--^DO^^^O (^iH-OOOO^ --liACM 



(^ >* •£) 00 O m C 

m c6 in Nt ^ O C 
CM [> r-1 rv lO r^ c 



oj p^ n n to 
r> ^ m CT» :*• 

-o (n ~ - - 



C~ \0 '■O c^ c^ 



n^O>D^MO -^•£i<nc 

~ ■^pCMO^ vDi— ii— 10 
(n to CO -* lA CM 



>rmo-^Ocj» --t:i-^nco CMtf>^(noi OcMojincM 

imCMtAoOP- O^C^O^CO>J t^O^C^m CT'CO-^rmCM 
CM->t^C^CKCMrHrHHr-lr-( r^ 



JO^c»-in trco--j'ii 



S888 88881 



o o c 
ry (n -^ V 



C)0 
T3 r-< 0) OJ 4> 



38888 888f 

30000 oooc 

^ cTf^-^ m o'lrTo'o'o 

-•.-l--Hr^r-( CMCMC^U-1--H 



O - -Q 
- o o o 



t. ph M b h 



z ■« » « >»> « > 



8 8 

o o 



•a T3 t3 "O 



I 0) TJ -O TJ 1 



o o o o 

^0 t"- CO CT" 



§ §§§§ §§§§§ 

58 88888 

JO o o o o S 



11-i 



'«»"«9-'«9-'«9-«9- -•9-'«9-1»«)-«9' 'M"«9-«9-«» 




Individual Returns/1970 • Returns Filed and Sources of Income 



89 



1 



O 03 



o v 
■3 01 



'C c a 



■e +^ 



■S r-t C\i f[\ 

•>o to 



r\r-i rHinncNj-^ .-it^r^-jto Oc<t^*^c^ r\oo\D 

CMtO O^Ot^^U^ t^iftlTiiritp TOtDft^M^ CNj.-'-sfCV 

^-o^ rHCMPi'-it^ t-\oo->ro <nc^o.-'r- xO'Ort'-< 






H O lA ^ O 



\ 0> >o (^ O O f« 



f^^r-j'ff'irt \D t~ t 



^ \0 u^ (^ lo >-i r 



Jc^>j r^^o^-o*•- 






^l^^o*^~• 0^-4■-^^ 



•^ O* to m 



^ en :J ( 

* >0 O r 



(\ ^ r- >t 

m O t> 0\ 
r> O C^ 






C^-^TOO* O\0tt)P--0 O^cnOvC^sO m<n(nio^D (^TOtNl 



{J» Oi vO ■-' 
Oj W ITl rH 

rH rH t^ CM 






aa: 






•Ovoncurv oio^ 



tnO'O-D'A _,- --. 



■^ St '' 



5^ 



^o»u^ r-t^sC(MO c\ r- 



oi CM (n CO ■ " 






H •>* -^ >f fH li 



(nCT»(n>-«On-i ajtoooo^ 



S36SS 








m «o ci o* r- 







* - CVJi-I^OCl cnO\ 

CVJ rU rH r^ r^ {»1 fM 



r Qm ~t <-i >t oo^^vOci! 
NOi-iiAir\irv o\mfMrMO 



•sj --t iO vX) [^ (M 



Stn >t w 
en \0 t 



p- a> m ro ^D (MO 

in 0\ <M ■-" tD OjC 



rH cr f^ f- 
n o >r r 



a CM vi (n [> (?• 
t en r> 00 vo to 
^ c~- fy tn o^ m 



J <-\ O^ •-• t>- -J-tMO>t 



vC<n.-'<Mco>r (nto>i)^c 
-no^-jr-i-ioo ryencMi-"^ 



OCO CM o \0 

\0 to C^ -J ^D 



g \0 o to t cr" 

3 O to --f O ^D 

3 c^ c5 cn tn rH 



O in ->i r^ CM 
■c^ en c- -J 
CT- m r- o* o» 



;3S 



o o ta <M m to (M 



tn CM t^ [^ \D [^ 



Sm op e 
TO Q C 



50\ocn menp-r 



m to o p- 00 

i> tn CM CM O 



^^ »o \o r- 

CMCM C^ to P- 

-J \0 m r-1 -* 



ot Q^ t^ -^ fs ooenr- 

aocn^oto r^inmr- 

-J p- m to D- ry 

o p- p- CM <n 



IT. -tf 

Ki CM 



cn o o M 

CM ^ -J C 



to-£0<o>f (j«o-«ir-^ '^lO'^C*'^ "-"tof 

mop-ui-i (^•^(nc^^^l vooenocn rHO-^jr 

-jmH-^r-i mp-iAtnc^ cnt^mO\D ocncM 

--U1Q to en »n r- 
■-J CM CM vD ■- 



lA vO vO CM CM lA CM 

en i-t p- to ^^ lA -»i 
■^-j^o^ entnOOcM 



Q>tod»CM -4 <f> O C 



._- -^lA O 



en lA ■-< en 



§^ •-' p- M 
lA O^ -p IC 
(J\ to 0> r- 



H en "A 

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•§ps 



^ 00 CM CM « 



3 P- <M (M cn -st < 



NrH OiACT'-Jr-l CMtOtOtnCM a>Q-NttO<M St-*C^C 

r-f >ttooc^vo vo-.ten>jr-i cMOincpiA o-^«£if 

il-^ r-lvOCO'O-^ <A-}0-}p- U-llA-vjOO CMC* 



I I tpen (n^Ol~^a•^-< >eo^DO^(M ^cMtoOto cv<j»o« 
oo oiAfotp ocn>-icn»o Otnoeniri OCT»Or 
'-viACM menOf-O (^(no^p-\D iACMen>AvD enfiocM 



I Cr O^ CM P- to CM o 

\0 !-• \0 fM to m t-« 
•r- P" t^ CM to I 



CO o to >o »o •£> z 



en en en ^ vo *o "^f 

g;s8 33-^ 



'2 Sf 



\0 CT« -J lA lA to 

to iH «A to rH to 

-.--^ CM (^ lA -4- >0 CM 



□ 3 3 r 

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00 lAOP-tOW enP-O>0iA vDiDC^iAr-i -^tOu^C 

"A Q>cM-i't---t toc^.-(to->r -^)P^^o-^oo cm^o.- 

■-CT> OtOCMOCM OoeneniAtM C0CO.-<r-iOi (MOCni- 

Ai i-i en 00 c^ 
en \£i en en »A 



■-I c^lAlA•-Jl^^ •.t(^cMen^^^ lAtomOeJ' t-toO>j 

<A enenOiA-o ■£> ~f ^ -^ (^ r^ff'enl-lCM a*ir\'-e 

-"-< CM(M>0(nO ■^•J-tOCMiA -jOiACMi-i .-« 

-CN ctTencocoen O'Ovf-.f^ r-iiACM>rr-i 



I ir^Aj-vi r^(MC^(np- r^to^^p-tf op-cmOcm uieniAen 
r~0\* CT»r--srcM'A tocMO\oo p-coo^vDcm m-.jt-(to 
ovcMO -jt--r-p-p- iA-^eno*c^ ^O'oeniAP- <ac~--sIcm 



^p-^ p-to>0'C(M >A.-io(T«Cr cntotoiAr-i 
Heno r-'Ot-o>j (MOr-ioo enc^vONor* 



iO\DO» p-s'i^'-'^- -^-J>OvoP- cvcMen>ten coo^enr- 

toc-O) ^s-o^-id (M\DP-cop- jovenvop- -o-vren^ 

.HrHO' tO'JC^^O ^Oiu-\r^^ O r-t C^ ir\ to P-CM 

P-C0-* >£>en■^f<Aen cM^-t^^AlA op-p-cMen 

•-Hen-} cn^enenen encMr-ii-ir-i >t •-> .-J 



ip-oo p-OOcnoo 

P-OCM tf\ O^ l-l r-l \D tM«l 

CM:^P- -vt-sTiA^tO (MC>J 



ONtocMm (MOrHCoco 

-COtOO^ -* •£> -jl XO to 
rHtOi-H COsOOiAiA 



en CM -J 
rH CM en 



i-icocoencM t^en-oco 
ocj'CMOen enocM 

CM en to CM ■-" \D CM 



tO^tO-JiA OCOCMOvD ^>£it00\0 OCMt-e" 

o^(j>co(mO ^Da^^--J^o O'OiDO'to cmiaOc 

lAr-«C^'J^O r-<rHlAtO-* CO(MO*0-0 CMCMCn 



— . -.J CM CO 



So C- CM _ J 

_oooiA *:;::;en^sr 



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o so -f CM ->r 



S-*ogtDcn r-^vocM 
P-OP-t^ enCD>f-.t 
P-00O\DCM lACnOf^ 



63? 



r \o \o r- CM c 

5 P-CO [^ -st C 
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to lA en c- 
o* en CM to 
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en'o't** 
t> -o &> tT> 



O o en 



§00 .-1 c> 
to vD > 
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vO O O C> 

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>A CM CM -* 



O* CT> O t^ 
p- o> o :* 

to -4 CM CO 



CM to en F^ 

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rH -J ^0 
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- rH (7^ (M 

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en t^ cn CM 
to .-< CM >r 



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p- CM >£ to 
CM ->r --H o 



-^ ^ c 



CM Ct -f O^ 

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CO O' r- 
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lA vo en en 
o> r-t to c^ 

o^en c^ ia" 

CMTO lA IA 

CM en CM CM 



O vO O ->!■ 

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p-to c; p- 
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90 



Individual Returns/1970 • Returns Filed and Sources of Income 



Table 31.— RETURNS WITH EXEMPT INCOME EARNED ABROAD: SELECTED SOURCES OF INCOME 

OF ADJUSTED GROSS INCOME 

[Money amounts in thousands of dollars ) 



EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS, BY SIZE 



Size of adjusted gross income 



Total. 



Under $5,CXX) 

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

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



Exempt income earned 
abroad 



Number of 
returns 



(1) 



76,561 



Size of adjusted gross income 



Total 

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

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



<i7,786 

12,669 

5,028 

4,683 

2,685 

1,099 

1,393 

970 

185 

53 



(2) 



584,877 

199,450 

84,433 

66,297 

46,850 

19,688 

25,403 

19,588 

3,738 

1,070 

135 

75 



Number of 
exemptions 



(3) 



208,681 



10i,146 
41,309 
16,253 
21,374 
11,107 

4,252 

5,302 

3,953 

719 

226 

27 
13 



Adjusted 
gross 
income 



(4) 



'552,972 



46,476 
93,142 
62,893 
81,383 
59,005 

29,881 
54,145 
65,162 
25,130 
14,831 

4,790 
16,134 



Salaries and wages 
(gross) 



Number of 
returns 



(5) 



42,239 



14,867 
12,416 
4,364 
4,420 
2,594 

1,090 

1,393 

881 

162 



(6) 



416,565 



31,076 
81,543 
50,862 
66,136 
55,458 

25,453 
44,048 
43,381 
L2,407 
5,379 

387 
435 



Dividends in adjusted 
gross income 



Number of 
returns 



(7) 



31,002 



14,578 
6,923 

2,794 
2,427 
1,273 

(•) 

1,185 

880 

172 

49 



(8) 



60,719 



14,257 
1,777 
3,132 
5,500 
1,709 

(-) 
3,531 
8,782 
3,980 
2,890 

1,065 

12,216 



Itemized deductions 



Number of 
returns 



(14) 



28,484 



(*) 

(») 
2,387 
3,960 
2,387 

(«) 

1,393 

886 

177 

53 



"TBT 



96,729 



(«) 
(*) 
6,139 
12,541 
8,192 

(-) 
6,798 
5,497 
3,381 
3,096 

659 
12,438 



Interest received 



Number of 
returns 



(9) 



49,802 



25,001 

10, 537 

5,028 

3,685 

2,307 

(«) 

1,368 

822 

172 

49 

7 
3 



Exemptions 
(Amount) 



(16) 



129,755 



64,865 
25,734 
10,076 
13,170 
6,894 

2,651 

3,289 

2,463 

448 

141 

17 



(10) 



52,504 



14,584 
6,561 
6,376 
4,431 
1,818 

(«) 
5,886 
4,271 
1,304 
1,390 

131 

1,924 



Taxable income 



Number of 
returns 



(17) 



29,397 



(•) 

10,988 
5,024 
4,683 
2,685 

1,099 

1,390 

970 

185 

53 



(18) 



352,723 



(♦) 

45,359 

44,132 

54,949 

43,620 

21,997 
44., 086 
57,118 
21,294 
11,594 

4,113 
3,689 



See text for ' 



Total 
deductions 



(11) 



128,773 



38,531 

22,511 
8,780 

13,264 
8,490 

5,234 
6,798 
5,581 
3,389 
3,096 

659 
12,438 



Standard deduction 



Number of 
returns 



(12) 



33,073 



25,304 

6,517 



Income tax 
before 
credits 



(19) 



97,298 



(•) 
7,547 
8,074 

10,902 
9,376 

5,204 
12,796 
21,600 
10,281 

6,425 

2,526 
2,448 



(13) 



24,662 
6,127 



Surcharge 



Number of 
returns 



(20) 



25,269 



(») 
9,108 
5,024 
4,683 
2,685 

1,099 

1,390 

970 

185 

53 



(21) 



3,268 



(•) 



170 
316 
548 
350 

147 
510 
658 
278 
167 

63 
61 



Tax liability 



Number of 
returns 



(22) 



32,168 



8,359 
9,308 
4,367 
4,157 
2,433 

(«) 

1,390 

946 

174 

51 

7 
3 



(23) 



62,068 



1,246 
3,935 
4,966 
7,084 
4,746 

(•) 
7,726 

13,144 
6,787 
4,420 
2,495 
2,358 



Income tax after 
credits 



Number of 
returns 



(24) 



25,986 



(•) 
9,181 
4,364 
4,157 
2,433 

(«) 

1,390 

946 

171 

51 



(25) 



59,971 



(•) 
3,833 
4,964 
7,049 
4,690 

(•) 
7,653 

12,921 
6,592 
4,237 
2,447 
2,341 



"Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample find Limitations of the Data." 
iMjSjtefgSss inco«°Ls™eticir* *"' ""'^'■° "" "°* '""" '^^^'^^^^ "'""'^^ °^ "^h sampling variability. However, the data are included in the appropriate totals. 
NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 32. —MARITAL STATUS AND SEX OF TAXPAYER FOR SELECTED ITEMS BY SIZE OF ADJUSTED GROSS INCOME 

[Money amounts in thousands of dollars] 



91 



Size of adjusted gross income 



Number of 
returns 



Number of exemptions 



Taxpayers 



Age 65 or 
over 



Taxpayers ' 

dependents 



Adjusted 
gross 
income 



Salaries and wages 



Number of 
returns 



Income tax after credits 



Number of 

returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(.9) 



ALL RExmms 

Grand total 

Taxable returns, total 

No adjusted gross income.... 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 

Nontaxable returns, total 

No adjusted gross income.... 

$1 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 

$10,000 or more 



JOHIT HBTURNS OF HUSBANDS ABD HIVES 
Grand total 

Taxable returns, total 

No adjusted gross income 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 or DiDre 

Nontaxable returns, total 

No adjusted gross income 

$1 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 

$10,000 or more 



74,279,831 



204,126,402 



116,950,336 



8,904,331 



78,145,564 



%31 ,692,540 



66,965,659 



531 ,883,892 



59,317,371 



171,2i9,689 



97,468,208 



5,578,482 



68,127,241 ^610, 271,856 



54,778,963 



513,559,579 



59,317,371 



1,351 

38,391 
259,426 
717,830 
194,497 
603,288 

873,443 
080,901 
531,900 
,906,351 

766,476 

916,186 

350,041 

77,290 



14,962,460 



6,079 

38,545 
1,302,510 
4,527,567 
7,136,935 
9,620,446 

62,922,158 
50,151,333 
20,299,444 
7,097,155 

2,905,585 

3,543,249 

1,406,815 

291,868 

32,876,713 



2,575 

38,434 
1,265,780 
3,973,322 
5,258,736 
6,358,886 

35,633,017 

26,444,434 

10,711,306 

3,706,648 

1,488,462 

1 ,767,882 

672,662 

146,064 

19,482,128 



252 

10 

16,633 

296,877 

616,214 

781 ,098 

2,197,283 
789,053 
338,647 
167,620 

94,752 
165,744 
84,349 
29,950 

3,325,849 



3,252 

101 

20,097 

255,391 

1,258,302 

2,470,020 

25,057,326 

22,902,888 

9,244,776 

3,220,532 

1,321,638 

1,608,332 

648,981 

115,605 

10,018,323 



-105,998 

34,755 
2,251,631 
9,327,287 
14,761 ,805 
20,773,641 

162,882,024 
171,606,623 
94,401,156 
42,148,195 
20,810,708 
34,049,856 
23,044,059 
14,286,114 

221,420,684 



36,317 
1,192,934 
3,345,176 
3,648,682 
4,069,430 

20,354,854 
13,472,489 
5,236,325 
1 ,729,346 

659,017 
719,939 
256,399 

57,145 

12,186,696 



u^ — 

40,382 
2,083,057 
8,128,630 
12,454,545 
17,662,966 

147,064,457 
153,277,274 
34,667,932 
34,682,950 

15,256,802 

19,748,550 

9,909,212 

3,546,859 

18,324,313 



1,351 

38,391 
1,259,426 
3,717,830 
4,194,497 
4,603,288 

21,873,443 

14,080,901 

5,531,900 

1,906,351 

766,476 

916,186 

350,041 

77,290 



416,032 

1,054,647 
1,667,049 
1,023,762 
,390,932 
952,704 
483,125 

216,227 
107,332 
59, OU 
38,391 
8,630 
39,585 



1,156,673 
3,793,760 
3,464,123 
8,387,112 
6,406,245 
4,204,654 
2,515,190 

1,383,204 
754,468 
353,905 
249,097 
31,290 
176,992 



674,234 
3,291,260 
2,907,842 
6,029,799 
3,086,678 
1 ,727,760 

836,044 

410,484 
208,693 
104,248 
70,642 
13,875 
70,569 



93,236 

179,292 
218,091 
991,542 
997,507 
549,044 
132,054 

53,333 
22,931 
17,715 
9,094 
29 
11,931 



384,763 
319,847 
337,939 
1,357,781 
2,309,108 
1,918,318 
1,444,959 

915,462 
520,362 
228,532 
169,361 
17,336 
93,455 



-2,451,726 
1,061,650 
2,129,233 
7,169,252 
4,627,091 
3,287,231 
2,146,299 

1,186,497 
684,216 
438,419 
324,769 
83,103 
734,649 



141,625 
2,753,096 
2,427,263 
4,278,733 
1 ,249,249 
640,390 
350,395 

160,276 
36,256 
38,682 
29,147 
6,037 
25,492 



576,619 

1,048,959 
1,934,788 
5,922,753 
2,901,983 
2,073,603 
1 ,472,007 

876,533 
543,273 
286,609 
257,206 
59,897 
365,079 



42,376,365 



158,993,276 



84,715,123 



5,926,306 



63,281,146 



2491,946,212 



38,234,377 



414,773,294 



38,003,668 



38,003,668 



140,879,515 



3,709,660 



61,146,794 



2432,025,331 



35,348,250 



406,189,936 



33,003,668 



(*) 

I 1,104 

238,187 

1,035,701 

1,718,926 

13,699,469 

12,364,691 

5,179,193 

1 ,799,836 

721 ,862 

351 ,991 

322,662 

63,773 

4,372,697 



(•) 

2,364 

498,491 

2,799,213 

5,329,417 

50,394,134 

47,368,316 

19,704,737 

6,904,893 

2,323,994 

3,421,341 

1,351,729 

275,039 

13,113,761 



C) 

2,203 

474,694 
2,068,360 
3,436,171 

27,384,491 

24,719,129 

10,356,235 

3,599,166 

1,443,550 

1,703,559 

645,200 

137,525 

3,742,389 



11 

14,153 
271,190 
509,897 

1,529,255 
648,559 
230,119 
137,123 

79,732 
141,980 
72,115 
25,288 

2,216,646 



F) 

145 

9,644 

459,470 

1 ,377,947 

21,456,564 
21,987,369 
9,065,043 
3,166,720 

1,300,152 

1,574,763 

633,813 

112,056 

7,134,352 



1,898 

641 ,003 

3,680,563 

7,787,932 

105,553,243 

151,349,395 

88,418,796 

39,791,266 

19,596,284 
31,663,579 
21 ,233,291 
12,395,826 

29,920,337 



— FT 

i (•) 

200,462 

826,546 

1,433,311 

12,753,585 

11,903,061 

4,951 ,623 

1,660,157 

633,829 

687,293 

243,359 

53,673 



m 

(«) 
(*) 

515,984 
2,815,063 
6,092,427 

95,333,571 
140,947,350 
80,387,740 
33,469,774 

14,764,410 

18,934,969 

9,480,033 

3,365,743 

8,583,358 



\ 1,104 

238,187 
1,035,701 
1,718,926 

13,699,469 

12,364,691 

5,179,193 

1,799,886 

721,862 
851,991 
322,662 
68,773 



254,763 

219,663 

230,829 

956,556 

1,161,922 

758,930 

392,333 

136,309 

99,555 

43,375 

32,233 

5,245 

30,984 



918,149 

693,471 

747,703 

1,130,234 

.,401,424 

1,484,465 

1,090,375 

,208,196 

710,644 

305,937 

238,737 

27,880 

156,541 



509,526 

439,075 

461,406 

1,912,797 

2,323,592 

1,515,928 

784,666 

372,618 
199,110 
86,750 
64,466 
10,490 
61,965 



56,335 

102,647 
121,263 
545,314 
664,668 
490,350 
151,778 

46,608 

19,345 

5,951 

5,734 

6,648 



350,190 

150,068 
164,783 
668,250 

1,407,559 
1,474,197 
1,153,677 

786,725 
491,937 
213,236 
168,537 
17,335 
37,303 



-1 ,934,233 

79,490 

187,760 

1 ,473,042 

2,891,559 

2,618,746 

1,743,367 

1,022,176 

634,051 

324,940 

272,813 

49,668 

557,457 



96,001 

114,600 

146,367 

631 ,724 

790,770 

511,763 

283,555 

140,949 

82,499 

34,823 

27,039 

2,725 

22,762 



447,374 

115,045 
153,513 
1,015,844 
1,360,353 
1,652,181 
1,186,390 

771 ,273 
526,003 
257,747 
241 ,958 
30,122 
325,550 



(10) 



33,909,314 



83,909,314 



8,600 

774 

47,781 

547,318 

1 ,202,563 

1 ,827,330 

16,659,609 
20,633,618 
13,219,811 
6,652,912 

3,616,247 
7,146,603 
6,645,711 
5,700,435 



65,654,105 



65,654,105 



— vn 

297 

15,458 
146,382 
424,573 
8,968,536 
17,236,214 
12,030,833 
6,126,014 

3,321,434 
6,457,713 
6,023,154 
4,895,196 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



92 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 32. —MARITAL STATUS AND SEX OF TAXPAYER FOR SELECTED ITEMS BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money ajnounts in thousands of dollars] 



Size of adjusted gross income 



Number of 
returns 



Number of exemptions 



Taxpayers 



Age 65 or 
over 



Taxpayers ' 
dependents 



Adjusted 
gross 
income 



Salaries ajid wages 



Number of 
returns 



Income tax after credits 



Number of 
returns 



NONJOIKT REIUBNS: 
Grand total 



Taxable returns, total. 



No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15,000 under $20,000.... 
$20,000 under $25,000. 

$25,000 under $30,000 

$30,000 under $50,000. 

$50,000 under $100,000... 
$100,000 or more 



Nontaxable returns, total.. 

No adjusted gross income. 

$1 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 $S,000.. 
$3,000 under $9,000.. 
$9,000 under $10,000. 
$10,000 or more 



Men 



Grand total. 



Taxable returns, total 

No adjusted gross income. 



$1 under $1,000 

$1,000 under $2,000.... 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000... 
$10,000 under $15,000.. 
$15,000 under $20,000.. 
$20,000 under $25,000.. 

$25,000 under $30,000.. 
$30,000 under $50,000.. 
$50,000 under $100,000. 
$100,000 or more 



Nontaxable returns, total.. 

No adjusted gross income. 

$1 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. 
$10,000 or more 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(3) 



(9) 



31,903,466 



45,133,126 



32,235,213 



2,978,025 



9,864,418 



^39,746,327 



28,731,282 



21,313,703 



30,370,174 



21,495,474 



1,868,822 



6,980,447 



^28,246,478 



19,430,713 



107,369,641 



21,313,703 



(•) 

38,348 
1,258,365 
3,479,643 
3,158,796 
2,884,362 

8,173,974 

1,716,210 

352,707 

106,465 

44,614 

64,195 

27,379 

8,517 

10,539,763 



(•) 

33,343 
1,300,343 
4,029,076 
4,337,717 
4,291 ,029 

12,528,024 

2,783,017 

594,657 

192,257 

81,591 

121,908 

55,086 

16,829 

14,762,952 



(*) 

38,348 
1 ,263,658 
3,498,628 
3,190,376 
2,922,715 
3,243,526 
1,725,305 
355,071 
107,482 

44,912 
64,323 
27,462 
8,539 

10,739,739 



(•) 

16,632 
232,724 
345,024 
271,201 
668,028 
140,494 
53,528 
30,492 

15,020 
23,764 
12,234 
4,662 

1,109,203 



(•) 

20,053 

245,747 

798,832 

1,092,073 

3,600,762 

915,519 

179,733 

53,312 

21,486 
33,569 
15,168 
3,549 

2,383,971 



(*) 

34,732 
2,249,757 
8,686,279 
11,031,237 
12,935,703 

57,323,776 
20,257,229 
5,982,360 
2,356,929 
1,214,424 
2,386,277 
1,810,768 
1 ,890,288 

211,499,850 



(•) 

36,283 
1,192,386 
3,144,714 
2,822,136 
2,636,169 

7,601 ,269 

1,569,428 

284,702 

69,139 

25,138 

32,641 

13,040 

3,472 

9,300,569 



(•) 

39,934 

2,081,115 

7,612,646 

9,639,482 

11,570,539 

51,730,886 

17,329,924 

4,280,192 

1,213,176 

492,391 
763,581 
429,179 
181,116 

9,740,957 



(•) 

38,34B 
1,258,365 
3,479,643 
3,158,796 
2,884,362 

8,173,974 
1,716,210 
352,707 
106,465 
U,614 
64,195 
27,379 
8,517 



161,269 

2,834,934 

2,436,220 

4,072,206 

729,010 

193,774 

90,792 

29,918 
7,777 

15,669 
6,158 
3,385 
8,601 



238,524 

3,100,239 
2,716,415 
5,256,373 
2,004,321 
720,139 
424,815 

175,008 
43,824 
47,968 
10,3to 
3,410 
20,451 



164,708 

2,352,135 

2,446,436 

4,117,002 

763,036 

211,332 

101 ,378 

37,866 
9,583 

17,498 
6,176 
3,385 
8,604 



36,901 

76,645 
96,823 
4^6,228 
332,839 
58,694 
30,276 

6,725 
3,636 
11,764 
3,360 
24 
5,283 



34,573 

169,779 
173,151 
639,531 
901,549 
444,621 
291 ,232 

128,737 
23,925 
15,346 
824 
(«) 
5,652 



-517,493 

982,1 59 

1,941,474 

5,696,211 

1,735,532 

663,435 

402,932 

164,322 
50,165 

113,479 
51,957 
33,435 

177,192 



45,624 

2,638,496 

2,230,396 

3,647,014 

458,479 

128,627 

66,840 

19,327 
3,757 
3,859 
2,058 
3,362 
2,730 



129,245 

933,914 

1,781,275 

4,906,914 

1 ,041 ,630 

421,422 

235,617 

105,260 
22,266 
28,862 
15,248 
29,775 
39,529 



16,215,086 



22,018,069 



16,485,333 



848,738 



4,674,964 



^70,725,052 



15,124,943 



63,308,502 



10,703,886 



14,915,099 



10,850,710 



524,404 



265,212,453 



10,062,442 



58,024,465 



10,703,886 



(») 

13,565 

744,497 

1,992,669 

1,509,020 

1,207,529 

3,387,333 

1,005,315 

203,400 

53,663 

23,377 

34,700 

14,337 

3,867 

5,511,200 



(•) 

13,565 

761 ,695 

2,150,929 

1,391,534 

1 ,729,053 

6,050,708 

1,707,108 

358,084 

106,901 

42,304 
65,763 
29,451 
7,683 

7,102,970 



(•) 

13,565 

748,110 

2,006,362 

1,535,303 

1,237,230 

3,951,927 

1,013,089 

209,460 

58,960 

23,504 
34,823 
14,372 
3,330 

5,634,623 



(•) 



7,225 

70,089 

109,695 

63,292 

185,227 

42,927 

18,717 

9,475 

4,162 
7,724 
4,299 
1,557 

324,334 



(*) 



6,360 
72,546 
246,456 
426,856 

1,913,423 

650,840 

129,382 

38,293 

14,633 
23,216 

10,704 
2,221 

1,139,893 



(•) 

12,571 
1 ,340,772 
4,939,659 
5,274,966 
5,440,669 
27,732,337 
11,881,675 
3,543,733 
1,299,230 

635,645 

1,287,932 

945,722 

833,454 

25,512,600 



(*) 
12,765 

713,505 
1 ,831 ,753 
1,387,691 
1,120,769 

3,707,641 
957,505 
183,754 
45,791 

16,583 
22,695 
9,420 
2,430 

5,062,501 



(*) 

20,092 

1,264,338 

4,534,904 

4,768,986 

5,030,449 

26,223,728 

10,929,671 

2,877,653 

366,033 

356,410 
591,112 
348,365 
152,239 

5,284,037 



(•) 

13,565 

744,497 

1,992,669 

1,509,020 

1,207,529 

3,837,833 

1,005,315 

203,400 

58,663 

23,377 

34,700 

14,337 

3,867 



89,261 

1,527,555 

1,341,599 

2,195,889 

225,081 

57,311 

37,559 

19,262 

4,352 

3,832 

2,013 

3,360 

4,076 



125,669 

1,610,451 

1,4U,807 

2,584,317 

673,433 

244,514 

207,748 

133,973 
35,292 
21 ,057 
2,730 
3,360 
10,614 



91,766 

1,542,195 

1,350,310 

2,229,725 

250,001 

73,438 

48,145 

27,210 

6,158 

5,711 

2,031 

3,360 

4,078 



14,849 

26,494 

33,955 

141,267 

83,960 

10,145 

8,905 

3,362 

275 



17,373 

41 ,762 
60,042 
213,073 
342,290 
160,931 
150,698 

103,406 

28,859 

15,346 

699 

5,414 



-326,747 

524,891 

1,072,453 

3,040,876 

537,633 

200,360 

166,923 

105,558 

27,690 

27,914 

16,613 

33,192 

35,244 



32,533 

1,442,245 

1,276,133 

2,052,717 

147,992 

47,624 

32,479 

15,417 
3,756 
3,836 
1,933 
3,360 
2,376 



91,514 

515,643 
1,007,581 
2,773,429 
358,487 
164,405 
151,259 
92,136 
22,262 
28,801 
15,2« 
29,763 
33,509 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data. 



Individual Returns/1970 • Returns Filed and Sources of Incooie 

Table 32.— MARITAL STATUS AND SEX OF TAXPAYER FOR SELECTED ITEMS BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money amounts in thousands of dollars ] 



93 



size of adjusted gross income 



NONJOIWr RETURNS; TOTAL — Continued 
Women 



Taxable returns, total. 



No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 linder $20,000 

$20,000 under $25,000.... 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000... 
$100, 000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 



$1 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. 
$10,000 or more 



NONJOMT RE3?BRNS: SEPSHSIE HEOTHNS 
OF HnSBlNDS SND VIIVES: TOTAL 

Grand total 



Taxable returns, total 

No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000... 
$100,000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 



$1 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. 
$10,000 or more 



Number of 
returns 



(1) 



15,688,380 



10,609,317 



C«) 

24,783 

513,868 

1 ,486,974 

1,649,776 

1,676,333 

4,236,141 

710,895 

144,307 

47,302 

21,237 

29,495 

13,042 

4,650 

5,078,563 



72,008 

1,307,429 

1 ,094,621 

1,876,317 

503,929 

136,463 

53,233 

10,656 
3,425 

11,787 
4,145 

4,525 



2,369,511 



1,862,626 



(«) 

31 ,376 
198,377 
224,871 
241,071 
266,836 

714,945 

143,450 

24,455 

7,902 

2,978 

4,181 

1,620 

554 

506,885 



18,107 

100,948 
81,401 

137,096 

92,4i5 

39,406 

21,403 

9,932 

5,963 

134 



Number of exemptions 



(2) 



23,115,057 



15,455,075 



(*) 

24,783 

538,648 

1,878,147 

2,446,133 

2,561,971 

6,477,316 

1 ,075,909 

236,573 

85,356 

39,237 
56,140 
25,635 
9,146 

7,659,982 



112,855 

1,489,333 
1,271,608 
2,672,561 
1,326,338 
475,675 
217,067 

41,030 
8,532 

26,911 
7,630 

9,837 



5,458,859 



3,770,005 



C«) 
31,376 
229,519 
34B,468 
4.^,648 
615,297 

1,661,153 

341,361 

54,599 

18,204 

7,556 
9,085 
3,604 
1,117 

1,688,854 



36,565 

169,992 
169,117 
409,076 
407,705 
195,060 
166,419 
91,861 



42,703 
356 



Taxpayers 



(3) 



15,749,875 



10,644,764 



(•) 

24,783 

515,548 

1,492,266 

1,655,068 

1,635,485 

4,296,599 

712,216 

145,611 

48,522 

21,408 
29,495 
13,090 
4,659 

5,105,111 



72,942 

1,309,990 

1,095,626 

1,887,277 

513,085 

138,394 

53,233 

10,656 
3,425 

11,787 
4,145 

4,526 



2,701,258 



2,044,397 



31,376 
203,670 
243,856 
272,651 
305,189 

789,497 

152,545 

26,819 

8,919 

3,276 

4,309 

1,703 

576 

656,861 



21,546 

118,149 
91,617 
181,892 
126,521 
57,464 
31,939 

17,880 



9,616 
187 



Age 65 or 
over 



(4) 



2,129,237 



1,344,413 



(*) 

9,407 
212,635 
235,329 
207,909 

482,801 
97,567 
39,811 
21,017 

10,858 

16,040 

7,935 

3,105 

784,869 



22,052 

50,151 
62,373 
304,961 
248,879 
48,549 
21,371 

3,363 
3,361 
11,764 
3,360 

4,161 



149,383 



81,952 



(•) 

9,156 
16,507 
12,344. 

7,415 

26,345 
5,056 
1,494 
1,977 

698 
206 
506 
247 



Taxpayers' 
dependents 



(5) 



67,436 



2,685 

9,442 
8,215 
21,331 
21,500 
2,434 
1,680 



149 



5,139,454 



3,445,376 



(•) 

13,693 
173,201 
552,376 
665,217 

1,687,334 

264,679 

50,351 

15,519 

6,848 

10,353 

4,464 

1,323 

1,744,078 



17,200 

128,017 
113,109 
476,458 
559,259 
283,690 
140,584 

25,331 
66 



(•) 



125 
238 



2,607,957 



1,643,652 



(*) 

16,693 
88,105 
163,653 
302,693 

845,311 

183,760 

26,286 

7,308 

3,582 

4,570 

1,395 

290 

964,305 



Adjusted 
gross 



(6) 



269,021,277 



'63,034,028 



(•) 
22,161 

908,985 
3,746,621 
5,806,271 
7,545,040 

29,540,933 
8,375,553 
2,433,627 
1,057,699 

573,779 
1,098,345 

865,046 
1,056,334 

=5,987,252 



-190,746 

457,268 
369,021 
2,655,335 
1,197,900 
463,125 
236,010 

58,764 
22,475 
85,564 
35,343 
(•) 
91,948 



211,531,248 



=10,722,026 



12,334 

42,401 
69,285 
205,601 
259,634 
135,162 
132,750 

73,931 



33,087 



C«) 

23,375 

297,120 

564,091 

348,785 

1,199,863 

4,965,770 

1,686,087 

410,792 

172,442 

81,399 
151,461 
107,223 
210,777 

2309,224 



Salaries and wages 



Number of 
returns 



(7) 



13,606,339 



9,368,271 



^3,523 

478,881 

1,262,961 

1,434,445 

1,515,400 

3,893,628 

611,923 

100,948 

23,398 

3,605 

9,946 

3,620 

992 

4,238,063 



13,041 

1,196,251 

1,004,213 

1,594,297 

310,437 

81,003 

34,361 



(*) 



^^,910 



2,181,365 



1,754,394 



-69,615 

40,145 
62,274 
202,468 
227,394 
135,974 
96,225 

54,959 



45,582 
13,318 



(•) 

29,567 
136,660 

211,411 
222,704 
256,071 

681,490 

134,282 

21,616 

5,409 

1,655 

2,768 

959 

294 

426,471 



(8) 



53,802,097 



49,345,175 



(•) 

19,842 

816,776 

3,027,741 

4,870,496 

6,540,090 

25,502,158 

6,400,253 

1,402,539 

347,138 

135,932 

172,469 

30,814 

28,876 

4,456,922 



37,732 

418,266 
773,694 
2,133,485 
683,143 
257,017 
134,358 

(•) 

6 
(•) 
6,020 



10,434,681 



9,622,971 



7,131 

78,299 
68,718 
122,073 
76,344 
37,719 
20,667 

9,819 



5,693 



(•) 

34,046 

270,615 

526,211 

775,947 

1,136,800 

4,719,098 

1,556,127 

342,976 

105,517 

36,583 
68,962 
31,499 
18,136 

811,712 



Income tax after credits 



Number of 
returns 



(9) 



10,609,317 



10,609,817 



(•) 
24,783 

513,368 
1,436,974 
1 ,649,776 
1,676,833 

4,286,141 

710,895 

144,307 

47,802 

21,237 
29,495 
13,042 
4,650 



1,862,626 



1,862,626 



21,077 

38,538 
51 ,033 
180,908 
192,627 
134,117 
93,688 

57,561 



41,893 



(•) 

31,376 
198,377 
224,871 
241,071 
266,836 

714,945 

143,450 

24,455 

7,902 

2,978 

4,181 

1,620 

554 



(10) 



3,715,455 



8,715,455 



(«) 

419 

20,489 

210,397 

512,771 

790,140 

3,362,724 

1,391,920 

479,870 

233,976 

133,847 
316,337 
295,801 
461,200 



1,395,549 



1 ,395,549 



(•) 

507 
14,587 
39,433 
72,494 
108,601 

598,512 

257,096 

74,160 

36,492 

19,805 
45,832 
34,922 
93,001 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



94 



Individual Returns/1970 • Returns Filed and Sources of Income 

-MARITAL STATUS AND SEX OF TAXPAYER FOR SELECTED ITEMS BY SIZE OF ADJUSTED GROSS INCOME— Continued 
[Money ajnounts in thousands of dollars] 



Size of adjusted gross income 



Number of 
returns 



Number of exemptions 



Taxpayers 



Age 65 or 
over 



Taxpayers ' 
dependents 



Adjusted 
gross 



Salaries and wages 



Income tax after credits 



Number of 
returns 



Number of 
returns 



NDNJOIWr RETUHNS: SEPABfilE RETOTNS OF 
HUSBANDS MD WIVES: TOTAL— Continued 



Grand total. 



Taxable returns, total. 



No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000. 

$30,000 under $50,000 

$50,000 under $100,000... 
$100,000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 



$1 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. 
$10,000 or more 



Grand total. 



Taxable returns, total. 



No adjusted gross income. 

$1 under $1,C00 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15,000 under $20,000.... 
$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000. 

$50,000 under $100,000 

$100,000 or acre 



Nontaxable returns, total.. 
No adjusted gross Income. 



$1 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., 
$10,000 or more 



(1) 



(2) 



(3) 



(4) 



1,256,361 



983,179 



(») 

9,954 
84,777 
88,238 
107,477 
132,286 

430,963 

103,737 

15,392 

4,813 

1,566 

2,744 

941 

282 

273,182 



12,184 
42,528 
36,569 
74,026 
50,417 
25,330 
16,066 

9,931 
5,962 



169 



1,113,150 



879,447 



21,422 
113,600 
136,633 
133,594 
134,550 

283,982 

39,713 

9,063 

3,089 

1,412 

1,437 

679 

272 

233,703 



5,923 
58,420 
44,832 
63,070 
42,028 
14,076 

(•) 

(*) 



(*) 



(5) 



(6) 



(7) 



(8) 



(9) 



3,358,419 



1,526,613 



89,181 



1 ,742,624 



26,799,053 



1,150,931 



6,306,486 



983,179 



2,322,171 



1,130,003 



43,879 



1,148,288 



26,293,260 



926,235 



5,789,075 



983,179 



(») 

9,954 
98,614 
136,396 
227,777 
346,866 

1,167,751 
275,414 
35,527 
10,493 

4,211 

6,512 

2,047 

592 

1,036,248 



(•) 

9,954 
88,390 
101 ,931 
133,765 
161,987 

495,057 

111,511 

16,452 

5,110 

1,693 

2,872 

976 

295 

396,610 



(•) 



5,544 

9,534 

8,479 

692 

13,895 

2,779 

948 

1,072 

310 
171 
320 
134 

45,302 



(*) 

4,680 

24,931 

85,533 

184,187 

658,799 

161,124 

18,127 

4,311 

2,208 

3,469 

751 

162 

594,336 



(•) 

9,091 
130,237 
223,976 
379,401 
597,985 

3,070,829 

1,216,738 

257,787 

104,829 

43,676 
96,828 
61,705 
101,917 

2505,793 



(•) 

9,405 
79,547 
79,219 
96,351 
127,361 

413,345 

99,806 

13,907 

3,602 

1,061 

1,697 

719 

207 

224,696 



(•) 

16,826 
117,335 
201,089 
340,94s 
579,129 

2,%1,591 

1,167,266 

225,325 

71 ,741 

24,843 
45,793 
23,241 
13,4S9 

517,411 



(*) 

9,954 

84,777 

88,238 

107,477 

132,286 

430,963 

103,737 

15,392 

4,813 

1,566 

2,744 

941 

282 



25,152 

86,384 
83,304 
225,289 
226,896 
127,140 
127,204 

91,859 
42,701 



14,689 
57,168 
45,780 
107,862 
75,337 
41 ,457 
26,652 

17,879 
9,615 



2,091 

6,003 

5,451 

16,841 

10,914 

2,183 



8,372 

23,213 
32,073 
100,586 
140,645 
83,500 
98,872 

73,980 

33,086 



(•) 



,48,608 
15,496 
29,073 
109,597 
126,204 
88,990 
72,321 

54,953 
45,573 



12,194 



6,024 
29,320 
28,391 
64,184 
41,857 
24,028 
15,375 

9,819 
(-) 

(«) 



(«) 



18,018 

18,710 
21 ,782 
93,640 
110,923 
85,523 
69,156 

57,561 
(«) 

(•) 



(•) 



2,100,440 



1,174,645 



60,207 



865,333 



24,732,194 



1,030,434 



4,128,198 



879,U7 



1,447,834 



914,394 



38,073 



495,364 



24,428,762 



828,659 



3,833,894 



879,U7 



(•) 

21,422 

130,905 

212,072 

220,871 

268,431 

493,402 

65,947 

19,072 

7,711 

3,345 

2,573 

1,557 

525 

652,606 



21,422 
115,280 
141,925 
138,886 
143,202 

294,440 

41,034 

10,367 

3,809 

1,583 

1,437 

727 

281 

260,251 



3,612 
6,973 
3,865 
6,723 

12,450 
2,277 
54£ 
905 
388 
35 
186 
113 

22,134 



12,013 

63,174 

78,120 

118,506 

136,512 
22,636 
8,159 
2,997 

1,374 

1,101 

644 

128 

369,969 



(») 

19,284 
166,883 
340,115 
469,384 
601,878 

1,894,941 

469,349 

153,004 

67,612 

37,723 

54,633 

45,518 

108,860 

2303,432 



20,162 
107,113 
132,192 
126,353 
128,710 

268,145 
34,476 
7,709 
1,807 

(*) 
1,071 
240 
87 

201,775 



17,220 
153,281 
325,121 
434,998 
557,671 

1,757,507 

388,861 

117,651 

33,776 

(•) 

23,169 
3,257 
4,647 

294,304 



(•) 

21,422 
113,600 
136,633 
133,594 
134,550 

233,982 
39,713 
9,063 
3,089 
1,412 
1,437 
679 
272 



11,413 
83,608 
85,813 

133,787 

180,809 
67,920 

(•) 

(«) 






6,357 

60,981 
45,337 
74,030 
51,184 
16,007 

(*) 

(•) 






594 

3,439 

2,764 

4,490 

10,586 

251 



(«) 



3,962 

19,138 
37,212 

105,015 

119,039 
51,662 

(») 

(•) 



(«) 



-21,003 

24,649 
33,201 
92,871 

101,690 
46,984 

(*) 

C) 



(«) 



4B,979 
40,327 
57,889 
34,487 
13,691 
(•) 



(*) 
(*) 



19,328 
29,251 
87,268 
31,705 
48,594 
(•) 



(«) 
(«) 



Footnotes at end of table. See text for "Ebcplanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 32. -MARITAL STATUS AND SEX OF TAXPAYER FOR SELECTED ITEMS BY SIZE OF ADJUSTED GROSS XNCOME-Contlnucd 

[Money amounts in thousands of dollars] 



95 



Size of adjusted gross income 



NONJOIirr RIOTRNS: SEPARATE RETUHNS OF 
HUSBANDS AND WIVES: SPOUSE FILING 

Men 



Taxable returns, total 

No adjusted gross Income. 



$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000.. 
$20,000 under $25,000.. 

$25,000 under $30,000.. 
$30,000 under $50,000.. 
$50,000 under $100,000. 
$100,000 or more 



total. 



Nontaxable returns. 

No adjusted gross income. 
$1 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. 
$10,000 or nore 



Grand total. 



Taxable returns, total 

No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000... 
$100,000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 



$1 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.. 
$10,000 or more 



Number of 
returns 



Number of exemptions 



CD 



965,998 



823,048 



(«) 

9,954 
79,358 
72,865 
81,189 
99,225 
361 ,828 
94,643 
U,269 
4,516 

1,439 

2,593 

897 

264 

142,950 



9,552 

27,259 
25,175 
36,828 
24,994 

14,683 



(«) 



(2) 



2,108,715 



1,722,612 



(«) 

9,954 
89,582 
95,318 
141,691 
230,545 
864,872 
238,082 
31,557 
8,927 

3,703 

5,949 

1,389 

528 

386,103 



Taxpayers 



(3) 



823,048 



1 ,031 ,937 



829,147 



15,304 
39,066 
39,707 
99,253 
96,820 

71,551 



(•) 



1,815,178 



1,235,367 



(•) 

21,422 
108,560 
131,341 
123,260 
124,217 

268,484 

33,392 

7,697 

2,346 

1,241 

1,310 

619 

257 

202,790 



4,989 
53,928 
41,644 
51,859 
32,872 
12,145 
(*) 
(*) 






(•) 

9,954 
79,353 
72,865 
81,139 
99,225 
361,828 
94,643 
14,269 
4,516 

1,439 

2,593 

897 

264 

142,950 



Age 65 or 
over 



9,552 

27,259 
25,175 
36,823 
24,994 

14,683 



(«) 



1 ,031 ,937 



829,147 



(•) 

21,422 
122,505 
201,438 
194,659 
229,032 

429,609 

61,322 

13,676 

4,701 

2,751 

2,319 

1,402 

480 

529,811 



7,782 

68,200 

75,747 
141,753 
133,813 

58,265 

(•) 

(») 



(«) 

21,422 
103,560 
131,341 
123,260 
124,217 

268,484 
38,392 
7,697 
2,346 

1,241 

1,310 

619 

257 



202,790 



(•) 



4,989 
53,928 
41,644 
51 ,859 
32,872 
12,145 
(•) 
(«) 






(4) 



49,441 



35,365 



(•) 



5,5a 

6,174 

4,115 

692 

13,895 
2,119 
948 
946 
310 
171 
320 
130 

14,076 



Taxpayers' 
dependents 



(5) 



1 ,093,275 



364,198 



457 

4,7U 

504 

4,619 

1,932 

1,681 



44,812 



34,139 



(•) 

4,680 
16,279 
56,387 
130,628 

489,149 

141,320 

16,340 

3,465 

1,954 

3,185 

672 

133 

229,077 



Adjusted 
gross 



(6) 



^5,592,116 



25, 380,033 



5,295 

7,063 
14,028 
57,806 
69,894 

55,137 



19,803 



(•) 



(•) 

9,091 
122,035 
185,563 
236,043 
W7,978 

2,593,393 

1,109,123 

238,979 

93,699 

40,046 
91 ,939 
59,359 
98,362 

^212,033 



Salaries and wages 



Number of 
returns 



(7) 



889,824 



772,954 



-40,072 

10,426 
19,578 
59,059 
62,525 

57,177 



14,656 



(•) 
11,957 



738,425 ^4,404,080 



422,073 



1,932 
6,973 
2,184 
6,723 

12,450 
2,277 
262 
653 
383 
35 
155 
107 



251 

2,685 

502 

1,932 

5,042 

251 



(•) 



12,013 
63,174 
69,215 
98,092 

148,675 

20,653 

5,717 

1,702 

1,122 
974 
628 
113 

316,343 



2,542 

11,537 
33,601 
37,962 
100,899 
45,369 

(«) 






^4,151,078 



To" 

9,405 
74,255 
64,098 
73,502 
95,432 

345,773 

90,838 

12,910 

3,350 

934 

1,570 

685 

194 



(8) 



5,161,913 



4,914,294 



5,651 
17,557 
20,665 
32,811 
22,371 

(•) 

(•) 

(») 
C«) 
(•) 

(•) ' 
C«) 



16,326 
109,556 
163,064 
261 ,644 
434,296 

2,493,975 

1,060,439 

203,739 

57,081 

21,290 
41,512 
22,378 
12,990 

247,619 



Income tax after credits 



Number of 
returns 



(9) 



823,048 



16,513 



14,381 
15,335 
54,112 
63,496 


(*) 


(•) 


(*) 


(•) 


(«) 


(•) 



823,048 
(•) 

9,954 
79,353 
72,865 
81,139 
99,225 
361,823 
94,643 
14,269 
4,516 

1,439 

2,593 

397 

254 



960,360 



(«) 

19,284 
157,635 
326,422 
431,887 
555,314 

1,798,900 

453,077 

129,284 

52,141 

33,051 
50,434 
40,897 
102,624 

2253,002 



-13,614 
23,156 
30,473 
73,214 
79,641 
40,087 
(♦) 
(•) 



(«) 
(•) 



781,314 



20,152 
102,073 
127,151 
115,019 
118,377 

254,705 

33,155 

5,538 

1,258 

594 

944 

205 

33 

179,045 



3,846,591 



3,594,278 



(•) 

45,619 
38,547 
49,237 
27,254 

17,303 






17,220 
144,464 
312,011 
398,834 
510,673 

1,673,217 

372,504 

99,659 

22,431 

11,735 

19,529 

7,547 

4,339 

252,313 



(«) 
21,422 
108,550 
131,341 
123,250 
124,217 

258,434 

33,392 

7,597 

2,345 

1,241 

1,310 

519 

257 



(•) 

18,693 
27,735 
71,810 
65,622 

67,079 



(•) 
C) 



(10) 



733,101 



733,101 



(•) 
129 

5,456 
15,242 
25,913 
40,354 

318,234 
165,370 
42,492 
20,433 
9,598 
27,407 
18,750 
40,617 



556,975 



556,976 



(•) 
378 

7,764 
22,473 
40,553 
55,554 

230,599 
73,443 
25,534 
11,965 

3,449 
15,969 
13,867 
49,297 



Footnotes at end of table. 



see text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data.' 



96 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 32. -MARITAL STATUS AND SEX OF TAXPAYER FOR SELECTED ITEMS BY SIZE OF ADJUSTED GROSS INCOME-Contlnued 

[Money amounts in thousands of dollars] 



Size of adjusted gross income 



NONJOINT RETURilS: SEPABATE EETURKS OF HUSBANDS 
tm WIVES: SPOUSE MOT FILINO 



Grand total. 



Taxable returns, total 

No adjusted gross ineome. 



$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000... 
$10,000 under $15,000.. 
$15,000 under $20,000.. 
$20,000 under $25,000.. 

$25,000 under $30,000.. 
$30,000 under $50,000.. 
$50,000 under $100,000. 
$100,000 or more 



Nontaxable returns, total.. 
No adjusted gross Income. 



$1 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.. 
$10,000 or more 



Grand total. 



Taxable returns, total 

No adjusted gross income. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 
$1 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. 
$10,000 or mDre 



Number of 
returns 



(1) 



290,363 



160,131 



(•) 



(•) 
15,373 
26,288 
33,061 

69,135 
9,094 



130,232 



Number of exemptions 



2,632 

15,269 
11,394 
37,198 
25,423 
16,127 
10,586 

7,948 

(«) 

(*) 

(») 

(«) ' 



81,213 



50,300 



30,999 

15,498 
2,687 

1,101 

15 
30,913 



(•) 

7,680 
11,211 
9,156 
(») 



(») 



(2) 



1 ,249,704 



599,559 



(•) 

(•) 

41 ,078 
86,086 
116,321 

302,879 
37,332 



6,765 



64 
650,145 



Taxpayers 



(3) 



560,615 



306,955 



9,848 

47,318 
43,597 
126,036 
130,076 
89,962 
92,831 
72,591 

(*) 
(*) 

(«) 



285,262 



162,467 



(•) 

(') ' 
29,066 
52,576 
62,762 

133,229 
16,868 



3,389 



31 
253,660 



Age 65 or 
over 



(4) 



39,740 



8,514 



5,137 

29,909 
20,605 
71,034 
50,343 
32,254 
21,172 

15,896 
(•) 
(•) 
(•) 

(•) ' 



142,708 



85,247 



84,595 



63,793 
10,021 



45 
122,795 



(•) 

25,474 
42,034 
41,996 



(«) 



51,915 

25,956 
5,312 

2,040 

24 
57,461 



(«) 

11,246 

22,171 

18,312 

(•) 



(•) 



3,360 
4,364 



126 



(•) 
31,226 



Taxpayers' 
dependents 



(5) 



649,349 



1,634 

1,259 
4,947 
12,222 
8,982 
2,182 



15,395 



3,934 



3,361 



283 

(•) 
11,461 



(•) 

3,016 
2,558 
5,544 



284,090 



8,652 
29,146 
53,559 

169,650 
19,804 



3,250 



29 
365,259 



Adjusted 
gross 
income 



(6) 



^1 ,206,937 



^913,227 



3,077 
16,150 
18,045 
42,780 
70,751 
55,526 
71,659 
56,695 

(•) 

(•) 

(•) 

(•) ' 



126,907 



73,286 



29,319 

37,837 
4,425 

1,690 

15 
53,621 



(*) 

(«) 

38,413 

93,353 

150,007 

476,931 
107,615 



35,803 



3,055 
^293,710 



Salaries and wages 



Number of 
returns 



(7) 



261,107 



153,281 



-8,536 
5,070 
9,495 
50,538 
63,679 
56,719 
47,415 
44,721 

(•) 
(*) 

(•) 



■^328,1 15 



^277,686 



(•) 

11,212 

17,053 

18,140 

(') 



(♦) 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data 



106,502 

96,041 
39,992 

28,914 

6,237 
^50,429 



(*) 
15,121 
22,849 
31,929 

67,572 
8,968 



1,537 



107,826 



(8) 



1,144,577 



874,785 



(•) 

11,763 

(•) 
31 ,373 
19,486 
15,374 
10,334 

7,886 

(•) 

(•) 



(•) 



70,074 



47,345 



(*) 

4,210 
19,657 
22,050 

ci 



C) 



30,748 
15,882 

711 

C) 
22,729 



C) 

20,915 

C) 



(«) 

38,026 
79,305 
144,833 

467,617 
106,827 



29,899 



499 
269,792 



Income tax after credits 



Number of 
returns 



(9) 



160,131 



C) 
4,329 

ci 

39,528 
47,427 
53,436 
46,1% 
47.730 

C) 



C) 



281,609 



239,618 



105,083 
118,530 
15,697 

41,991 



C) 



34,192 
C) 



160,131 



C) 

C) " 
15,373 
26,288 
33,061 

69,135 
9,094 



1,742 



(10) 



50,300 



30,999 



I 15., 



1,101 
15 



76,231 



76,231 
C) 



C) 

891 
3,414 
8,663 

41,783 
14,353 



6,038 



900 



29,241 



29,241 



6,068 

7,846 
6,188 

6,951 
2,188 



Description of the Sample and Limitations of the Data." 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 32. -MARITAL STATUS AND SEX OF TAXPAYER FOR SELECTED ITEMS BY SIZE OF ADJUSTED GROSS INCOME-Contlnued 

[Money amounts in thousands of dollars] 



97 



size of adjusted gross income 



HEniKNS OF HEiBS OF HODSEHOLDS 



Mstt 



Grand total. 



Taxable returns , total 

No adjusted gross income.. 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

tiiOX 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 or more 

Nontaxable returns, total.. 
No adjusted gross Income. 
$1 under $600.. 



$600 under $1,000 

$1,000 under $2,000... 
$2,000 under $3,000... 
$3,000 under $i,000... 
$4,000 under $5,000... 
$5,000 under $6,000... 
$6,000 under $7,000... 
$7,000 under $8,000... 
$8,000 under $9,000... 
$9,000 under $10,000. 
$10,000 or more 



Taxable returns, total 

No adjusted gross income. 



$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 
$20,000 under $25,000... 

$25,000 under $30,000.. 
$30,000 under $50,000.. 
$50,000 under $100,000. 
$100,000 or more 



Nontaxable returns, total.. 

No adjusted gross income. 

$1 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 

$10,000 or more 



Number of 
returns 



(1) 



1,119,269 



960,823 



(*) 



(•) 

46,073 
75,602 
112,961 

479,440 

174,636 

36,951 

10,110 

4,125 

6,331 

3,341 

655 

1 58,446 



Number of exemptions 



(2) 



2,874,970 



2,434,061 



3,692 

14,066 
10,898 
54,302 
52,018 
10,506 

11,542 



(•) 



(•) 

(•) 

70,976 
163,827 
271,491 

1 ,259,406 

475,164 

100,782 

28,353 

11,191 

17,477 

10,121 

1,972 

440,909 



Taxpayers 



(3) 



1,119,269 



960,823 



Age 65 or 
over 



U) 



Taxpayers ' 
dependents 



(5) 



45,633 



37,131 



2,453,520 



1 ,938,953 



(*) 

(*) 
128,908 
309,680 
343,201 

951,210 

153,822 

26,228 

6,741 

2,884 

4,777 

1,941 

652 

514,567 



8,651 
19,046 
14,553 
113,719 
164,525 
47,992 

56,516 



(*) 
5,054 



5,777,658 



4,379,906 



(*) 

{«) 

46,073 
75,502 
112,961 

479,U0 

174,636 

35,951 

10,110 

4,125 
5,331 

3,341 
555 

158,445 

3,692 

14,056 
10,898 
54,302 
52,018 
10,505 

11,542 



1,171 



(*) 



5,971 
7,048 

18,773 

967 

1,383 

905 

585 
368 
129 

9,502 



1 ,709,066 



1,435,105 



399 

754 

315 

5,293 

2,434 

235 

(•) 



(•) 

(•) 

24,903 

31 ,254 

1 51 ,482 

771,193 

300,561 

62,448 

17,337 

7,066 

10,561 

5,412 

1,185 

272,961 



Adjusted 
gross 
income 



(6) 



28,401,478 



=8,094,397 



2,453,520 



1,938,953 



8,245 
29,808 
42,045 
210,321 
141,379 
55,958 
22,551 

3,932 



(•) 

(«) 
211,318 
671 ,699 
792,450 

2,239,091 

351 ,057 

62,256 

16,819 

6,774 

12,763 

5,036 

1,731 

1,397,752 



15,901 
62,798 
88,959 
470,719 
417,009 
228,763 
95,682 

17,501 
(*) 



(•) 

(•) 
128,908 
309,580 
343,201 

951,210 

153,822 

25,228 

6,741 

2,884 

4,777 

1,941 

652 

514,567 



93,085 



55,986 



4,560 

4,225 
3,440 
54,124 
110,073 
37,251 

54,951 



(•) 
3,834 



(*) 

(•) 

119,008 
257,520 
506,739 

3,551,818 

2,076,251 

625,305 

222,979 

111,803 
235,638 
219,791 
129,165 

=307,081 



Salaries and wages 



Number of 
returns 



(7) 



Amount 



(8) 



Income tax after credits 



Number of 
returns 



1 ,037,851 



905,323 



3,230,924 



8,245 
29,808 
42,045 
210,321 
141,379 
55,958 
22,661 

3,932 



8,904 
7,296 
7,394 
22,221 
4,428 
2,968 
1,065 

471 

1,553 

518 

157 

35,099 



2,383,838 



712 

2,183 
1,994 
15,712 
6,845 
1,581 
6,972 



(«) 



73,505 
. 354,723 
441,855 

1,265,660 

192,807 

33,060 

8,886 

3,419 

6,423 

2,577 

919 



-27,745 

5,551 

8,265 

80,585 

123,320 

36,613 

60,554 



17,811 



(•) 

(•) 

43,552 

66,387 

102,112 

459,232 

170,093 

34,062 

8,332 

3,511 

4,787 

2,391 

508 

132,538 



7,602,203 



7,288,702 



=13,442,344 



=12,438,988 



847,086 



6,944 

30,807 
44,920 
244,585 
268,785 
171,114 
65,049 

13,559 
(*) 



(•) 

(•) 

333,094 
1,104,381 
1 ,545,375 

5,563,494 

1,778,117 

442,279 

147,395 

78,741 
173,347 
125,017 
130,884 

=1,003,356 



(*) 
10,515 

ci 

45,199 

45,024 

9,328 

10,952 



1,110 



(•) 

(•) 

109,552 
232,599 
456,751 

3,418,001 

1 ,976,845 

539,243 

152,331 

86,881 

143,100 

95,384 

47,055 

313,501 



(9) 



960,823 



960,823 



11,280 
(•) 

58,825 
105,779 

31,847 

65,094 



16,319 



(♦) 

(•) 

46,073 
75,602 
112,961 

479,440 

174,536 

36,951 

10,110 

4,125 

6,331 

3,341 

555 



2,298,456 11,785,550 



1,854,870 10,905,028 



-27,058 
8,461 

33,553 
322,579 
344,978 
194,407 
100,175 

21,384 



4,855 



(•) 
120,553 
297,198 
334,914 

924,394 

142,565 

20,452 

3,843 

1,367 

1,913 

729 

219 

443,596 



1,938,953 



1,938,953 



(•) 

20,575 
37,474 
186,222 
129,047 
48,304 
18,485 

(«) 
(») 



(•) 

305,558 
1,042,617 
1 ,479,649 

5,117,447 

1,498,212 

295,965 

60,116 

25,862 
38,784 
22,079 

7,434 

880,522 



(*) 
6,756 

28,993 
278,512 
327,721 
154,043 

73,456 

(•) 
(•) 



4,262 



(•) 

(•) 
128,908 
309,680 
343,201 

951,210 

153,822 

25,228 

6,741 

2,884 

4,777 

1,941 

652 



(10) 



1,069,622 



1 ,059,622 
(•) 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and 



"Sources of Data, Description of the Sample and Limitations of the Data." 



(•) 
5,148 
16,981 
38,608 

383,481 
283,718 
103,098 
40,883 
22,749 
56,103 
66,476 
51,875 



1,380,799 



1,380,799 
(♦) 

(•) 

11,663 
66,323 
120,028 

585,594 
243,622 
73,073 
25,633 
16,162 
42,172 
39,380 
55,808 



98 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 32. -MARITAL STATUS AND SEX OF TAXPAYER FOR SELECTED ITEMS BY SIZE OF ADJUSTED GROSS INCOME-Conclnued 

[Money amounts in thousands of dollars] 



Size of adjusted gross income 



RETDHHS OF ^UHVIVING SPOUSES 



Men 



Grand total. 



Taxable returns, total 

No adjusted gross income. 

$1 under $1,000 

jl,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000.... 
$100,000 or nore 



Nontaxable returns, total.. 
Ho adjusted gross income. 

$1 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 

$a,000 under $9,000 

$9,000 under $10,000 

$10,000 or n»re 



Grand total. 



Taxable returns, total 

No adjusted gross income. 
$1 under $1,000. 



$1,000 under $2,000 

$2,000 under $3,000 

$3,C00 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 or ncre 



Nontaxable returns, total.. 

No adjusted gross Inccane. 

$1 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 

$10,000 or more 



Number of 
returns 



(1) 



67,226 



56,317 



(•) 



(•) 
(*) 

33,625 

11,832 

4,786 

1,819 

(«) 

940 

288 

59 

10,909 



Number of exemptions 



(«) 
(•) 



10,257 



(*) 



216,750 



122,796 



(•) 

(•) ' 

(•) 

29,173 

23,694 

45,007 

13,154 

2,561 

1,148 

724 

941 

279 

62 

93,954 



1,633 

(•) 

8,039 
35,370 
25,095 

(«) 

(•) 



(•) 



(2) 



226,195 



179,563 



(•) 



(•) 
(•) 

111,027 
37,345 
12,498 
6,806 

(*) 

2,996 
944 
240 

46,632 



Taxpayers 



(3) 



67,226 



56,317 



(*) 
(*) 

44,233 

(•) ' 



(«) 



(•) 
(♦) 

33,625 

11,832 

4,786 

1,319 

(•) 

940 

283 

59 

10,909 



Age 65 or 
over 



(4) 



4,774 



4,395 



(*) 



10,257 



(•) 



293,814 



(•) 

(•) ' 

(•) 
63,190 
64,191 
106,832 
36,519 

6,616 

3,274 

2,265 

3,042 

346 

188 

254,771 



5,037 

(•) 
19,076 
83,945 
69,553 

(•) 

(•) 



(•) 



216,750 



(•) 

1,682 
2,232 

444 



23 
(•) 
(*) 

379 



Taxpayers ' 
dependents 



(5) 



154,195 



118,351 



(•) 



7,821 



122,796 



(•) 

(*) " 

(•) 

29,173 

23,694 

45,007 

13,154 

2,561 

1,14S 

724 

941 

279 

62 

93,954 



1,633 

(•) 

8,039 
35,370 
25,095 

(•) 

(•) 



(•) 



1,522 



251 
736 
62 
126 

45 

(«)' 

6,299 



(•) 

2,184 

2,182 

(*) 



13 



(•) 



(*) 

(*) 
75,720 
23,781 

7,718 

4,987 

(•) 

2,033 
647 
177 

35,344 



Adjusted 
gross 
income 



(6) 



^638,504 



'611,052 



(•) 



33,598 
103 



328,883 



174,370 



(•) 



(«) 
(•) 

267,579 

136,942 

81,882 

40,237 

(') 

35,345 
19,335 
13,075 

^27,452 



Salaries and wages 



Number of 
returns 






(•) 



2 1,001 ,788 



'346,648 



(•) 
33,761 
40,497 

61,574 

22,453 

3,993 

2,000 

1,541 

2,056 

567 

125 

154,513 



3,453 

(•) 
11,037 
45,891 
42,276 

(•) 

(•) 



(«) 



(«) 

(•) 
(*) 

99,311 
109,103 
306,951 
164,823 
43,048 
25,016 
19,461 
33,034 
18,152 
11,666 

'155,140 



13 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources 



-4,521 

5,307 

5,801 

52,341 

58,118 

(•) 



(«) 
1,030 



(7) 



62,490 



53,049 



(*) 



(•) 

(*) 
32,380 
11,322 

4,227 

1,682 

996 

214 
43 



(8) 



553,325 



524,421 



(•) 



(•) 
(•) 
(•) 
(•) 

(*) 



180,544 



105,318 



(«) 

(•) 
28,817 
21,844. 
38,372 
10,155 

\',r 

724 
447 
109 
22 

75,226 



(♦) 



(«) 
(») 
260,581 
119,736 
64,446 
32,755 

25,2% 
9,957 
2,600 

28,904 



Income tax after credits 



Number of 
returns 



(9) 



56,317 



56,317 



(•) 



(•) 
(•) 
(♦) 
(•) 

(•) 



670,730 



557,275 



(•) 



(•) 
(«) 
33,625 
11,832 
4,736 
1,819 
(•) 
940 
288 
59 



122,796 



122,796 



(•) 

13,797 
31 ,253 
13,736 

(«) 

(•) 



(•) 



13 



(•) 

(•) 

97,550 

37,795 

229,678 

86,852 

23,012 

(•) 

9,920 
5,591 
2,163 



113,455 



8,966 
41,635 
39,783 

(») 

(•) 



(•) 



(*) 

(•) ' 

(•) 
29,173 
23,694 
45,007 
13,154 

2,561 

1,148 

724 
941 
279 
62 



13 



(10) 



79,246 



79,246 



(*) 



(«) 
(•) 

24,219 
16,461 
11,688 
6,275 
(•) 
7,513 
5,615 
5,638 



39,441 



89,441 
(•) 



(•) 
(•) 
5,720 
7,167 

26,448 

20,133 

5,675 

3,875 

3,129 
7,098 

5,021 
4,889 



of Data, Description of the Sample and Limitations of the Data. 



Individual Returns/1970 • Returns Filed and Sources of Income 

Table 32.— MARITAL STATUS AND SEX OF TAXPAYER FOR SELECTED ITEMS BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Money amounts in thousands of dollars] 



99 



size of adjusted gross income 



EEtUHNS OF SIMGLE lERSONS 
Men 



Taxable returns, total 

No adjusted gross income. 



tl under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$i,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000.. 
$20,000 under $25,000... 

$25,000 under $30,000.. 
$30,000 under $50,000.. 
$50,000 under $100,000. 
$100,000 or more 



Nontaxable returns, total.. 

No adjusted gross income. 

$1 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. 
$10,000 or wore 



jftimfin 



Taxable returns, total 

No adjusted gross income. 



$1 under $1,000 

$1,OCO under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000... 
$15,000 under $20,000... 
$20,000 under $25,000... 

$25,000 under $30,000... 
$30,000 under $50,000... 
$50,000 under $100,000. 
$100,000 or more 



Nontaxable returns, total.. 
No adjusted gross income. 



$1 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. 
$10,000 or more 



Number of 
returns 



(1) 



13,772,230 



8,703,567 



(♦) 

(•) 

649,135 
1,858,358 
1,325,123 

960,351 

2,943,805 

715,110 

151,271 

41 ,921 

17,469 

24,685 

9,767 

2,871 

5,068,663 



73,124 

1 ,470,709 
1,294,132 
2,065,128 

117,478 
19,479 
16,593 



9,298 



Number of exemptions 



(2) 



15,558,435 



9,979,304 



(») 

(•) 

650,816 
1,943,557 
1,497,904 
1,106,587 

3,502,524 

917,685 

203,827 

61,249 

26,341 
38,783 
16,339 

4,879 

5,579,181 



2,722 



11,904,960 



7,668,621 



(•) 

(•) 

391,112 
1,215,638 
1,177,324 
1,175,388 

3,005,942 

504,206 

106,455 

36,824 

16,217 

22,340 

10,143 

3,664 

4,236,339 



56,207 

1,205,428 

999,705 

1,567,056 

295,427 

60,625 

21,623 



25,977 



90,836 

1,504,769 

1,346,850 

2,235,326 

264,785 

59,339 

58,434 



13,718 
5,124 



Taxpayers 



(3) 



13,772,230 



8,703,567 



(«) 

(•) 

649,135 
1,858,358 
1,325,123 

960,351 

2,943,805 

715,110 

151,271 

41 ,921 

17,469 
24,685 
9,767 
2,871 

5,068,663 



73,124 

1 ,470,709 

1,294,132 

2,065,128 

117,473 

19,479 

16,593 



9,298 
2,722 



Age 65 or 
over 



(4) 



708,150 



14,683,374 



9,328,521 



(•) 

(•) 

398,587 
1,443,167 
1,490,373 
1,436,899 

3,637,991 

622,336 

148,629 

57,552 

26,903 

37,762 

18,196 

6,702 

5,354,853 



4,291 



80,454 

1,308,586 

1 ,077,760 

1,934,110 

659,017 

154,813 

64,361 



66,392 



9,360 



11,904,960 



7,668,621 



(•) 

(*) 

391,112 
1,215,638 
1,177,324 
1,175,388 

3,005,942 

504,206 

106,455 

36,824 

16,217 

22,340 

10,143 

3,664 

4,236,339 



56,207 

1,205,428 

999,705 

1,567,056 

295,427 

60,625 

21 ,623 



25,977 



4,291 



438,999 



(•) 

1,681 
60,555 
94,244 
55,552 

150,877 
36,949 
15,942 
7,497 

3,852 
6,945 
3,602 
1,290 

269,151 



12,358 

19,737 

28,189 

118,882 

70,486 

7,726 

7,225 



3,614 
934 



Taxpayers' 
dependents 



(5) 



1 ,069,079 



831 ,827 



(•) 



22,712 
78,412 
89,004 
407,716 
165,374 
41,089 
11,658 

5,020 

7,153 

2,894 

696 

237,252 



Adjusted 
gross 
income 



(6) 



^54,886,023 



50,213,746 



1,968,174 



1,247,837 



(•) 

5,795 
196,753 
223,917 
193,792 

447,879 
90,076 
36,235 
18,920 

9,999 

14,397 

7,231 

2,834 

720,337 



20,745 
44,273 
58,115 
282,575 
229,266 
«,936 
14,399 



21,872 



4,151 



3,673 

14,323 
24,529 
51,064 
74,639 
32,1 34 
34,616 



306 
1,468 



764,309 



391,804 



(•) 

1,680 

30,726 

35,772 

64,359 

173,583 

26,783 

5,139 

1,636 

514 
773 
676 
156 

372,505 



(«) 

(♦) 
1,190,469 
4,596,676 
4,625,247 
4,328,085 
20,882,612 
8,451 ,745 
2,583,759 

931,185 

474,130 
920,121 
644,892 
589,296 

24,672,275 



-249,316 

503,839 

1,035,114 

2,846,266 

275,609 

67,757 

73,768 



64,334 
54,354 



Salaries and wages 



Number of 
returns 



(7) 



12,873,661 



8,177,835 



(«) 

(•) 

623,625 
1,758,972 
1,224,450 

889,616 

2,802,684 

676,284 

131,558 

32,175 

11,794 
15,432 
6,096 
1,722 

4,695,826 



249,844,949 



245,319,627 



2,841 
57,200 
19,940 
30,866 
129,159 
44,210 
26,460 



11,823 
(•) 



(•) 

(•) 

725,346 
3,058,119 
4,132,695 
5,288,683 

20,775,552 

5,963,265 

1,795,296 

817,676 

442,854 
837,331 
675,359 
805,424 

24,525,322 



-133,150 

418,852 
796,456 
2,187,544 
693,114 
206,322 
96,350 



179,905 



24,767 

1,402,309 

1,240,272 

1 ,940,654 

56,070 

12,587 

12,518 



5,389 
1,260 



(8) 



4B,846,490 



44,422,268 

U) 

(») 
1,127,791 
4,274,263 
4,193,074 
3,987,957 

19,588,556 

7,665,774 

2,048,639 

599,211 

238,896 
382,707 
219,784 
89,094 

4,424,222 



10,096,895 



6,579,424 



(•) 

(«) 

364,794 
1 ,008,032 

982,077 
1 ,029,932 

2,662,717 

424,727 

70,944 

17,198 

5,920 

6,515 

2,542 

664 

3,517,471 



84,929 



10,369 

1,114,934 

919,378 
1,313,933 

128,217 
16,826 

(•) 

(•) 



66,282 

485,658 

979,869 

2,607,754 

129,623 

41,246 

54,301 



4^,509 
16,975 



Income tax after credits 



Number of 
returns 



(9) 



8,703,567 



3,703,567 

— Fi — 

(•) 

649,135 

1,853,353 

1,325,123 

960,351 

2,943,805 

715,110 

151,271 

41,921 

17,469 
24,685 
9,767 
2,871 



37,216,621 



34,047,977 



(*) 

(*) 

650,781 
2,391,218 
3,295,331 
4,414,975 

17,397,525 

4,426,327 

965,910 

245,592 

88,465 

104,925 

43,315 

15,990 

3,168,644 



(•) 



137 



31,889 

387,378 
710,788 
1 ,725,970 
233,930 
45,415 
(«) 
(•) 

(♦) 

(•) 
1,690 



7,668,621 



7,668,621 



(*) 

(*) 

391,112 

1,215,638 

1,177,324 

1,175,388 

3,005,942 
504,206 
106,455 
36,824 

16,217 

22,340 

10,143 

3,664 



(10) 



7,581,554 



7,581 ,554 
PI 



(•) 

20,163 
299,682 
496,484 
523,941 

3,060,533 

1,524,082 

549,453 

224,198 

121,862 
280,237 
235,346 
245,008 



6,658,999 



6,658,999 
(5T~ 

(•) 

12,177 
175,661 
397,566 
603,361 

2,911,237 

1,052,293 

371,330 

189,542 

110,014 
249,936 
235,798 
349,019 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the 
(•)Jn asterisk in a cell denotes that the estimate is not shoun separately because of high sampling variability. Houeyer, the 
^Includes exemptions for blindness. 
2Adjusted gross income less deficit. 
NOTE: Amount detail may not add to total because of rounding. 



data are included in the appropriate totals. 



2 Deductions and 
Exemptions 



Section 2 

Deductions and 
Exemptions 



Contents 

Deductions from gross income, 102 
Deductions from adjusted gross income, 102 
Low-income allowance, 103 
Percentage standard deduction, 104 
Itemized deductions, 104 
Exemptions, 105 



Text tables 

2A Returns with moving expense deduction, 1967 and 1970, 102 
2B Form of deduction by size of adjusted gross income, 102 
2C Form of deduction and size of adjusted gross incme, 1969 

and 1970,103 
2D Low-income allowance by size of adjusted gross income, 103 
2E Itemized deductions by size of adjusted gross income, 1968 

and 1970, 104 
2F Child care deduction by size of adjusted gross income, 105 
2G Amount of exemptions as a percent of adjusted gross In- 
come, 1961-1970, 106 
2H Exemptions by type for all returns and returns with low- 
income allowance, 106 
21 Number of returns and number of exemptions by type of 
exemption and marital status of taxpayer, 107 

Chatis 

2A Returns with deductions, by form of deduction and adjusted 

gross income class, 102 
2B Distribution of returns by form of deduction, 1964-1970,103 
2C Itemized deductions by type, 103 

Basic tables 

33 Returns with itemized deductions: adjusted gross income, 
total deductions, exemptions, taxable income, income tax 
after credits, and additional tax for tax preferences, by size 
of adjusted gross income and by marital status of tax- 
payer, 108 

34 Returns with itemized deductions: sources of income by 
marital status of taxpayer, 112 



35 Returns with itemized deductions: sources of income, exemp- 
tions, taxable income, and tax items by size of adjusted 
gross income, 113 

36 Returns with itemized deductions: deductions by type and 
size of adjusted gross income, 120 

37 Returns with itemized deductions: itemized deductions as a 
percent of adjusted gross income by size of adjusted in- 
come, 121 

38 Returns with taxes paid deduction: taxes deducted by size 
of adjusted gross income, 123 

39 Returns with taxes paid deduction: taxes deducted as a 
percent of adjusted gross income by size of adjusted gross 
income, 124 

40 Returns with interest paid deduction: interest deducted by 
size of adjusted gross income, 125 

41 Returns with interest paid deduction: interest deducted as 
a percent of adjusted gross income by size of adjusted gross 
income, 126 

42 Returns with contributions: contributions deduction and de- 
ducted by size of adjusted gross income, 127 

43 Returns with contributions deductions: contributions deduc- 
tion as a percent of adjusted gross income, 128 

44 Returns with medical and dental expenses deduction: medi- 
cal and dental expenses by size of adjusted gross In- 
come, 129 

45 Returns with medical and dental expenses deduction; medi- 
cal and dental expenses deducted as a percent of adjusted 
gross income by size of adjusted gross income, 130 

46 Returns with standard deduction: adjusted gross income, 
total deductions, exemptions, taxable income, income tax 
after credits, and additional tax for tax preferences by size 
of adjusted gross income and by marital status of tax- 
payer, 131 

47 Returns with standard deduction: sources of income by mari- 
tal status of taxpayer, 135 

48 Returns with standard deduction: sources of income, exemp- 
tions, taxable income, and tax items, by size of adjusted 
gross income, 136 

49 All returns: exemptions by type, number of exemptions, 
sources of income, by size of adjusted gross income, 143 



101 



102 



Individual Returns/1970 • Deductions and Exemptions 



Taxpayers filing individual income tax returns claimed 
two categories of income-related deductions: (1) deduc- 
tions from gross income to arrive at adjusted gross 
income and (2) deductions from adjusted gross income 
to arrive at taxable income. Also deductible from 
adjusted gross income was |625 for each exemption to 
which the taxpayer was entitled. 

Deductions from Gross Income 

Deductions from gross income included ordinary and 
necessary expenses incurred by businessmen and farmers 
in the course of running their business, as well as certain 
expenses of employees such as moving or travel expenses. 
Expenses of businessmen and farmers were reported on 
schedules C and F (or, in the case of partnerships or 
Small Business Corporations, on the appropriate forms 
filed by those entities) , and are detailed in the report Sta- 
tistics of Income, Busi)iess Income Tax Returns. Expenses 
of employees are reported on Forms 1040, and are shown 
in this report as "statutory adjustments." 

The one adjustment item which was affected by the 
Tax Reform Act of 1969 was the moving expense deduc- 
tion, which was liberalized to include expenses incurred 
in househunting trips, living expenses for up to 30 days 
at the new location, expenses related to the purchase of a 
new residence or settlement of an unexpired lease at the 
old job location, and expenses related to the purchase of 
a residence at the new job location. However, these "indi- 
rect" moving expenses were generally limited to |2,500, of 
which not more than $1,000 could be allocated to house- 
hunting and temporary living quarters (see "Moving 
expense deduction" in the "Explanation of Terms") . The 
mcrease in the use of the moving expense deduction from 
1967 to 1970 is detailed in table 2A. 



Chart 2A 

Returns with deductions, by form 
of deduction and AG I class 



Millions of returns 
73.9 



Form of deduction 



Itemized 



Standard 




Low-income allowance 
Percentage standard 



27.9 




14.1 









9.6 


74.9% 




25.1%^^H 


91.4% 




HHHP 



$10,000 $15,000 

under or more 

$15,000 



Table 2A.— RETURNS WITH MOVING EXPENSE DEDUCTION, 1967 AND 1970 

[Mone./ ajDOunts in thousands of dollars] 



Adjusted gross income 


Number of returns 


Amount of deduction 


classes 


1967 


1970 


Percent 
increase 


1967 


1970 


Percent 
increase 




(1) 


i2) 


(3) 


(4) 


(5) 


(6) 


Total 


391,769 


990, 593 


152.9 


143,963 


794,569 






451.9 


Under $5,000 


78,838 


182,502 


131.5 


27,717 


86,549 






212.3 


$5,000 under $10,000 


186,147 


374,<i66 


101.2 


55,609 


183,156 


229.4 


$10,000 under $15,000 


89,671 


255,240 


184.6 


38,838 


210,758 


442.7 


$15,000 or more 


37,113 


178,385 


380.7 


21,799 


314,106 






1,340.9 


NOTE: Amount detail may 


not add t 


: total be 


,ause of n 


funding. 







Deductions from 
Adjusted Gross Income 

Personal deductions from adjusted gross income could 
either be itemized or taken in the form of the standard 
deduction. The standard deduction itself could take two 
forms. It was either the percentage deduction (10 percent 
of the taxpayers adjusted gross income, but no more than 
•11,000) , or the low-income allowance, which was based 
on a formula wiiich generally resulted in a greater deduc- 
tion the lower the income and the higher the number of 
exemptions. Returns showing each form of deduction are 
summarized in tables 2B and 2C. 



Table 2B.— FORM OF DEDUCTION BY SIZE OF ADJUSTED GROSS INCOME 

[Taxable and nontaxable returns— Money amounts in thousands of dollars] 



Size of adjusted gross income 



TOTAL DEDUCTIONS 
Total 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



ITEMIZED DEDUCTIONS 
Total 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



STAUDARD DEDUCTION 
Total 



under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



Percentage Standard Deduction 
Total 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



Low-Income Allowance 
Total 



Under $5,000 

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



Number of 
returns 



(1) 



73,862,448 

27,890,651 
22,303,067 
14,106,019 
9,562,711 



35,430,047 

4,443,959 
11,674,153 

10,570,907 
8,741,028 



38,432,401 

23,446,692 

10,628,914 

3,535,112 

821,683 



17,527,129 

3,900,610 

9,275,024 

3,530,394 

821,101 



20,905,272 

19,546,082 

1,353,890 

5,300 



Adjusted 
gross 
income 



(2) 



6X,250,263 

67,569,874 
165,599,027 
171,901,125 
229,180,236 



443,698,34'-"' 

16,368,083 

83,983,188 

130,004,129 

213,343,446 



185,551,417 

51,201,792 
76,615,839 
41,896,996 
15,836,790 



140,617,650 

14,917,205 
68,039,859 
41,841,980 
15,818,600 



44,933,772 

36,284,587 

3,575,980 

73,205 



Average 

adjusted 

gross 

income 

(■DbJ/.i-.j 



(3) 



8,586 

2,422 

7,424 

12,186 

23,966 



12,664 

3,683 

7,622 
12,298 

24,407 



4,827 

2,183 

7,208 

11,851 

19,273 



8,022 

3,324 

7,335 

11,351 

19,265 



1,356 

6,334 

13,812 



(4) 



120,549,755 

25,955,593 
28,246,652 
28,329,662 
38,017,848 



88,178,487 

5,727,451 
20,447,499 
24,806,043 
37,197,495 



32,371,271 

20,228,U3 

7,799,153 

3,523,620 

820,353 



12,537,441 

1,491,910 

6,753,736 

3,521,540 

820,204 



19,783,831 

18,736,233 

1,045,367 

2,230 



Amount detail may not add to total because of rounding. 



Individual Returns/1970 • Deductions and Exemptions 



103 



Table 2C.— FORM OF DEDUCTION AND SIZE OF ADJUSTED GROSS INCOME, 
1969 AND 1970 

[Taxable and nontaxable returns] 



Form of deduction and sise of adjusted 
gross income 



Total. 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



RETUHNS WITH AWUSIED GROSS INCOME 



Itemized Deductions 



Total. 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



Standard Deduction 
Total 



Number of retu 



(1) 



Total. 



Under $5,000 

$5,000 under $10,000.- 
$10,000 under $15,000. 
$15,000 or more 



Minijnum standard or low-income allowance 
Total 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or EOre 



Total. 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



RETURNS WITH HO ADJUSTED GROSS INCCWE. 



75,834,388 

31,405,265 

22,657,528 

13,649,392 

8,122,203 



34,915,278 

5,588,506 

n,997,(>47 

10,037,098 

7,292,627 



40,460,453 

25,358,102 

10,660,481 

3,612,294 

829, 57o 



22,374,768 

21,093,317 

1,281,243 

(•) 



18,085,685 

4,264,785 
9,379,238 
3,612,164 

829,498 

458,657 



(2) 



74,279,831 

28,303,034 

22,303,067 

14,106,019 

9,562,711 



35,430,047 

4, -.4:, 959 
11, ■ ^,153 
10,0,0,907 

8,741,028 



38,432,401 

23,446,692 

10,628,914 

3,535,112 

821,683 



20,905,272 

19,546,082 

1,353,890 

(♦) 

(-) 



17,527,129 

3,900,610 
9,275,024 
3,530,394 

821,101 

417,383 



Change, 1969 
to 1970 



(3) 



-1,554,557 

-3,097,231 

-354,461 

456,627 

1,440,508 



514,769 

-1,144,547 

-322,894 

533,803 

1,448,401 



-2,028,052 

-1,911,410 

-31,567 

-77,182 

-7,893 



-1,469,496 

-1,547,235 
72,647 
(») 
(*) 



-558,556 

-364,175 

-104,214 

-81,770 

-8,397 



-41,274 



(•) An asterisk in a cell denotes that the estijiate is not shown separately because 
of high sampling variability. However, the data are included in the appropriate 
totals. 

Table 2D. —LOW-INCOME ALLOWANCE BY SIZE OF ADJUSTED GROSS INCOME 

[Money amourits in thousands of Jcllars] 









Adjiisted 




[ncome tax 


Size of adjusted gross 


Number of 


Number of 


gross 
income 




after 


income 


returns 


exemptions 




credits 




(1) 


(;) 


(3) 


(4) 


(5) 




^20,905,272 


43,831,954 


44,933,772 


19,733,831 


1,505,865 


Taxable returns, total 


8,149,453 


18,458,519 


27,514,082 


5,906,204 


1,505,865 




27,889 
1,164,750 


27,889 
1,195,664 


26,007 
2,097,822 


6,082 
1,057,249 


382 


$1,000 under $2,000 

$2,000 under $3,000 


41,555 


3,227,679 


3,335,793 


8,054,687 


2,420,271 




$3,000 under $4,000 

$4,000 under $5,000 


1,680,144 


3,625,775 


5,745,787 


1,006,597 




828,770 


3,058,233 


3,753,034 


512,187 




$5,000 under $6,000 


553,419 


2,587,298 


3,042,923 


373,345 


153,2i2 


$6,000 under $7,000 


362,451 


2,032,757 


2,354,199 








186,864 


1,222,736 


1,392,832 






$8,000 under $9,000 


39,490 


702,177 


756,533 






$9,000 under $10,000 


22,697 


154,148 


215,898 


16,732 






5,300 


16,144 


73,205 






Nontaxable returns, total. 


12,755,319 


25,373,335 


17,419,690 


13,877,627 


- 




2,931,648 

2,573,325 


3,576,835 
3,247,991 


1,013,142 
2,055,564 


3,182,998 
2,795,166 


- 


$600 'inder $1,000 


- 


$1,000 under $2,000 


4,759,221 


7,658,386 


6,756,603 


5,213,712 


- 


$2,000 under $3,000 


1,523,145 


5,239,504 


3,705,930 




- 


$3,000 under $4,000 


593,387 


2,972,081 


2,056,937 




- 


$4,000 under $5,000 


231,124 


1,458,185 


1,018,025 


246,693 


~ 


$5,000 under $6,000 


38,992 


740,302 


486,056 


92,629 


- 


$6,000 under $7,000 


41,086 


356,913 






~ 


$7,000 under $8,000 


4,712 


50,434 


34,728 




"* 


$8,000 under $9,000 


J 4,179 


52,204 


35,246 


4,179 


- 


$9,000 under $10,000 










$10,000 or more 


- 


~ 


" 
















. 



^Includes returns of married persons filing separately and prior-year returns using 
minimum standard deduction. 

NOTE: Money anKiunts may not add to total because of rounding. 




Chart 2B 

Distribution of Vetiirns by 
form of deduction, 1964-1970 



Itemized 
deductions 



Minimum 

standard 

deduction 



10 Percent 

standard 

deduction 



^ ;n LD r^ OD m o 

(D (O tD to to to f*^ 
O) Ql 0> Ol Ol Ol <7> 



Chart 2C 

Itemized 
deductions 
by type 




.^ ir> CD r^ CO oi o 

CD (£> CD CO to to ^ 

ay at Oi Oi Oi Oi <y> 



O) O) C3> O) G) C7> 




Taxes Interest Contri- Medical Other 



paid butions and 

dental 
expenses 

Total number of returns with itemized deductions = 35.4 million 
Total amount of itemized deductions = $88.2 billion 



Low-Income Allowance 

Table 2D details the low-income allowance, which was 
introduced for 1970 under provisions of the Tax Reform 



Act of 1969. It consisted of a basic allowance, which 
equalled the old minimum standard deduction in effect 
from 1964 through 1%9 ($200 plus |100 per exemption). 



104 



Individual Returns/1970 • Deductions and Exemptions 



Table 2E.— ITEMIZED DEDUCTIONS BY SIZE OF ADJUSTED GROSS INCOME, 1968 AND 1970 

[Taxable and nontaxable returns — Moi.ey 'ixnoiints in thousands of dollars) 



lype of deduction by size of adjusted gross income 



Total itemized deductions. 



Taxes 

Interest paid 

Contributions 

Medical expense 

Child care 

All other deductions, 
lype not specified... 



Total itemized deductions. 
Taxes 



Interest paid... 
Contributions. . . . 
Medical expense. 
Child care 



All other deductions, 
lype not specified... 



Total itemized deductions. 



Taxes 

Interest paid 

Contributions 

Medical expense 

Child care 

All other deductions. 
Type not specified... 



Total itemized deductions. 



Taxes 

Interest paid 

Contributions 

Medical expense 

Child care 

All other deductions. 
Type not specified... 



Total itemized deductions. 
Taxes 



Interest paid... 
Contributions. . . 
Medical expense. 
Child care 



All other deductions. 
Type not specified... 



Under $5«000 



$5,000 Under $10,000 



$10,000 Under $15,000 



$15,000 or More 



Nijjnber of 
returns 



(1) 



32,030,231 

31,589,946 
26,013,940 
30,129,793 
24,121,830 

24,696,206 

260,416 



5,328,185 

5,122,784 
2,931,057 
4,615,694 
4,176,220 

3,455,916 

65,423 



12,200,935 

12,002,975 
10,205,999 
11,364,531 
9,385,382 

9,735,737 

170,479 



8,748,808 

8,723,517 
7,992,428 
8,501,958 
6,428,192 

7,155,177 

17,953 



(2) 



^Less than 0.05 percent. 

NOTE: Amount detail may not add to total because of rounding. 



,752,303 

,740,670 
,884,456 
, 647, 610 
,132,036 

,349,326 

6,561 



69,177,073 

24,360,332 
18,544,564 
11,138,925 
8,488,096 

6,376,143 

270,984 



5,515,106 

1,543,295 
915,246 
831,249 

1,659,566 

520,671 
45,087 



19,513,527 

6,111,733 
5,320,940 
2,704,678 
3,276,441 

1,922,877 

176,334 



19,112,U1 

6,916,097 
5,904,003 
2,661,821 
1,941,236 

1,661,854 

27,312 



25,036,329 

9,789,157 
6,404,375 
4,941,177 
1,610,853 

2,270,741 

21,751 



Percent of 
total 



(3) 



100.0 

35.3 
26.8 
16.1 
12.3 

9.2 

0.4 



100.0 

28.0 
16.6 
15.1 
30.1 



Number of 
returns 



(4) 



9.4 
0.8 



100.0 
31.3 
27.3 
13.9 
16.8 



9.9 
0.9 



100.0 

36.2 
30.9 
13.9 
10.2 



8.7 

0.1 



100.0 

39.1 

25.6 

19.7 

6.4 

9.1 

0.1 



35,430,047 

35,160,636 
29,205,679 
33,633,601 
27,437,549 

564,743 
23,629,030 

121,313 



4,443,959 
4,303,189 
2,546,370 
3,910,667 
3,649,616 
136,836 
3,110,453 
48,505 



11,674,153 

11,581,715 

9,546,131 

10,937,783 

9,264,603 

231,604 

9,531,573 

52,957 



10,570,907 

10,547,137 

9,513,038 

10,206,263 

3,009,526 

91,625 

8,971,411 

14,986 



8,741,028 

8,728,595 
7,599,590 
8,578,878 
6,513,804 
54,628 
6,965,593 
4,865 



(5) 



88,173,437 

32,014,673 
23,929,477 
12,892,734 
10,585,749 

221,053 
8,396,117 

141,177 



5,727,450 

1,624,042 
963,560 
817,609 
1,707,732 
49,272 
522,166 
43,133 



20,447,499 

6,425,019 
5,364,020 
2,739,605 
3,655,646 
128,200 
2,070,247 
64,887 



24,806,043 

9,066,396 
7,507,637 
3,203,956 

2,630,176 
32,711 

2,296,901 
13,605 



37,197,495 

14,899,217 

10,094,260 

6,131,562 

2,542,195 

10,369 

3,506,800 

14,546 



Percent of 
total 



(6) 






100.0 

36.3 
27.1 
14.6 
12.0 
0.3 
9.5 
0.2 



100.0 

28.4 
16.8 
14.3 
29.8 
0.9 
9.1 
0.8 



100.0 

31.4 
26.2 
13.4 
17.9 

0.6 
10.1 

0.3 



100.0 

36.5 
30.3 
12. 9 
10.8 
O.l 
9.3 
0.1 



100.0 

40.1 

27.1 

16.5 

6.8 



9.5 



and an additional allowance, which benefited persons 
with very low amounts of income and with few exemp- 
tions. The additional allowance, which applied to all 
returns except those of husbands and wives filing sepa- 
rately was phased out as income and exemptions 
increased, becoming zero if total exemptions exceeded 
eight or if total income exceeded $6,300 (see the defini- 
tion of low income allowance under "Explanation of 
Terms") . The basic allowance was still limited to $1,000 
(as was the minimum standard deduction in previous 
years) , but taken together with the additional allowance, 
the low-income allowance could total up to $1,100. Unless 
he wanted to use the low-income allowance in connection 
with an income averaging computation, the taxpayer did 
not have to compute the low-income allowance, since the 
optional tax tables gave him credit for this amount if it 
exceeded 10 percent of his adjusted gross income. 

Percentage Standard Deduction 

As in years past, the percentage standard deduction for 
1970 equalled 10 percent of adjusted gross income, with 
an upper limit of $1,000. Provisions of the Tax Reform 
Act of 1969 affecting the percentage standard deduction 
were not yet effective for tax year 1970. 



Itemized Deductions 

In lieu of taking the standard deductions, a taxpayer 
could also itemize the taxes, medical expenses, interest 
expenses, charitable contributions, and other eligible 
expenses he had incurred during the year. Among the 
"other" or miscellaneous deductions which a taxpayer 
could claim were expenses for the care of children under 
the age of 13, or for any dependent who was mentally or 
physically disabled, while the taxpayer was working. 
These expenses are shown separately in this report (see 
tables 2E and 2F; for a more complete definition of the 
child care deduction, see "Explanation of Classifications 
and Terms") . 

Under the provisions of the Tax Reform Act of 1969, 
the rules governing charitable contributions were changed 
in the case of taxpayers who gave very large amounts, or 
those who made their donations in the form of property 
instead of cash. Prior to 1970, taxpayers whose contribu- 
tions plus Federal income tax had totalled more than 90 
percent of taxable income in 8 out of 10 preceding taxa- 
ble years were eligible for an unlimited contributions 
deduction. The Tax Reform Act of 1969 contained a pro- 
vision to phase out tliis unlimited deduction over a 5-year 
period, and for 1970 qualified taxpayers were allowed a 



Individual Returns/1970 • Deductions and Exemptions 



105 



Table 2F.— CHILD CARE DEDUCTION BY SIZE OF ADJUSTED GROSS INCOME 

[Honey aiTio>ijits in thousands of dollars ) 



All returns, total 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$U,000 under $12,000 

$12,000 under $U,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 cxjre 



Taxable returns, total. 



$1 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 $11,000 

$U,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 



Size of adjusted gross income 



Total nontaxable returns 

Returns under $5,000 

Returns $5,000 under $10,000... 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



Number of 

returns 



(1) 



564/7A3 



Adjusted 
gross 
income 



(2) 



4,830,006 



(») 

(») 
11,462 
41,983 
81,006 

79,662 
92,894 
46,313 
38,523 
24,207 

22,091 
18,522 
24,008 
16,727 
10,277 

32,703 

12,185 

3,877 

4,134 

1,512 

195 

17 



541,215 



(«) 

(•) 
35,934 
74,018 

77,810 
92,141 
44,637 
38,523 
24,207 

22,091 
18,522 
24,008 

16,727 
10,277 

32,680 

12,185 

3,877 

4,134 

1,500 

195 

17 



23,528 



Child care 
deduction 



(•) 
(•) 

30,108 
149,129 
367,022 

439,247 
597,083 
348,790 
325,699 
229,124 

231,711 
211,606 
298,393 
225,259 
148,148 

562,708 
269,074 
105,281 
155,022 
96,762 

24,803 
4,813 

0,204 



4,734,393 



(•) 
(•) 

128,984 
335,223 

429,811 
592,378 
335,698 
325,699 
229,124 

231,711 
211,606 
298,393 
225,259 
148,148 

562,287 
269,074 
105,281 
155,022 
96,066 

24,803 
4,813 



(3) 



221,053 



(•) 

(•) 
3,326 
14,456 
30,830 

35,787 
41,480 
24,684 
16,642 
9,607 

8,597 
4,555 
9,432 
6,650 
3,477 

6,822 

2,291 

629 

662 

391 

63 
12 



Total 

itemized 

deductions 



M 



1,128,591 



Taxable 
income 



C5) 



2,583,381 



(«) 

(•) 
13,854 
52,931 

104,950 

116,360 
147,199 
101,150 
82,729 
52,599 

56,515 
44,526 
62,202 
51,364 
31,445 

105,197 
44,486 
16,757 
22,446 
13,145 

4,650 



Income tajt 
after 
credits 



211,240 



(♦) 

(•) 

13,018 
26,624 

34,738 
41,229 
23,676 
16,642 
9,607 



1,077,163 



(•) 
(«) 
41,982 

88,147 

110,934 

144,821 

96,413 

32,729 

52,599 



(«) 
4,225 
39,876 
120,465 

181,125 
266,959 
160,715 
157,U7 
129,161 

125,560 
122,720 
180,133 
133,321 
88,136 

374,091 
190,870 

78,264 
121,798 

79,522 

19,621 
3,885 

5,230 



2,583,CK3 



8,597 


56,515 


4,555 


44,526 


9,432 


62,202 


6,650 


51, 3&; 


3,477 


31,445 



6,822 

2,291 

629 

662 

391 

63 
12 



136,836 

231,604 
91,625 
54,623 



95,617 



550,279 
1,939,943 
1,115,117 
1,224,667 



9,816 



49,272 

123,200 

32,711 

10,369 



104,360 
44,486 
16,757 
22,446 
12,449 

4,650 
330 

958 



51,429 



173,483 
500,537 
246,052 
208,519 



(•) 
(«) 

39,876 
120,465 

181,125 
266,621 
160,715 
157,117 
129,161 

125,560 
122,720 
180,133 
133,321 
88,136 

374,091 
190,870 

78,264 
121,798 

79,522 

19,621 
3,885 

5,230 



333 



165,103 
895,077 
649,920 
873,281 



(6) 



(•) 

609 

5,914 

18,398 

28,400 
43,335 
25,779 
26,775 
22,574 

21,864 
21,754 
32,785 
24,533 
16,090 

73,633 
40,303 
17,998 
32,852 
28,765 

8,974 
2,123 

3,430 



496,968 



C«) 
(♦) 

5,914 
18,393 

28,400 
43,335 
25,779 
26,775 
22,574 

21,86i 
21,754 
32,735 
24,533 
16,090 

73,633 
40,303 
17,993 
32,852 
28,765 

8,974 
2,123 

3,430 



24,996 
146,863 
U7,026 
208,033 



(«) An asterisk in a cell denotes that the estimate is not shown separateJj^ because of high 

'Less than $500. 

NOTE: Amount detail may not add to total because of rounding. 



sampling variability. However, the data are included in the appropriate totals. 



maximum deduction of 80 percent of adjusted gioss 
income. Moreover, the amount the taxpayer could deduct 
for contributions of property was severely limited under 
the new law. Previously, a taxpayer who had donated 
property that had appreciated in value was allowed a 
deduction for the full fair market value. On his 1970 
return, the taxpayer could deduct only his basis (usually 
the cost) of the donated property if the sale of that prop- 
erty would have resulted in an ordinary gain. Property 
which, if sold, would have given rise to long-term capital 
gains, could generally still be deducted at the fair market 
value. However, in the case of gifts of tangible personal 
property not related to the purpose or function of the 
donee, or of any type of long-term capital gain property 
given to nonoperating private foundations, only the basis 
plus 50 percent of the appreciation could be deducted. In 
any case, where donations of appreciated property were 
taken at the fair market value, the total deduction (not 



just the appreciated part) was not allowed to exceed 30 
percent of the taxpayer's adjusted gross income. 

While the charitable contributions deduction was thus 
limited for persons who previously qualified for the 
unlimited deduction and for persons who made donations 
of certain types of appreciated property, it was also liber- 
alized for many other persons. Starting with 1970, taxpay- 
ers could generally take charitable contributions deduc- 
tions of up to 50 percent of their adjusted gross incomes, 
instead of 30 percent as in previous years. 

Exemptions 

In the computation of taxable income, each taxpayer 
was allowed one exemption for himself or herself. On a 
joint return, the husband and wife could each claim an 
exemption, even if only one had income. A taxpayer and 
his spouse each received an additional exemption if they 
were age 65 or over, of if they were blind. A married per- 



106 



Individual Returns/1970 • Deductions and Exemptions 



Table 2G.— AMOUNT OF EXEMPTIONS AS A PERCENT OF ADJUSTED GROSS INCOME, 1961-1970 

[Money amounts in thousands of dollars] 



Adjusted gross income classes 



Under $5,000 

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



Under $5,000 

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



Under $5,000 

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



Under $5,000 

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



Under $5,000 

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



Adjusted 

gross income 

(less 

deficit) 



329,661,284 

83,204,480 
144,984,001 
101,672,803 



348,701,466 

80,914,858 
151,332,258 
116,454,350 



79,490,696 
156,701,907 
132,585,469 



396,659,831 

76,643,132 
164,487,867 

155,528,831 



429,201,239 

75,584,405 
170,280,800 
183,336,033 



Exemptions 



106,512,003 

49,433,411 
44,015,749 
13,062,843 



107,906,946 

47,082,974 
45,294,293 
15,529,679 



110,103,000 

45,893,674 
46,328,262 
17,881,064 



43,627,527 
47,684,835 
21,039,718 



114,444,769 

41,579,340 
48,164,825 

24,700,604 



As percent 
of adjusted 
gross income 



59.4 
30.4 
12.8 



58.2 
29.9 
13.3 



57.7 
29.6 
13.5 



56.9 
29.0 
13.5 



55.0 
28.3 

13.5 



Adjusted gross income classes 



1966 
Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15,000 or more 

1967 
Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15,000 or more 

1968 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15,000 or more 

1969 
Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15,000 or more 

1970 
Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000.... 
$15 , OCiO or more 



Adjusted 

gross income 

{less 

deficit) 



468,450,579 

73,870,931 
174,670,690 
110,563,910 
109,345,048 



504,309,479 

72,5d5,584 
175,173,487 
124,433,259 
132.637,149 



554,420,486 

70,935,147 
172,602,749 
144,542,748 
166,339,342 



603,546,080 

69,033,885 
168,230,167 
165,612,403 
200,569,620 



631,692,539 

d5, 012, 151 
165,599,027 
171,901,125 
229,180,236 



Exemptions 



116,976,796 

39,233,498 

47,904,493 

20,447,869 

9,X0,936 



118,821,574 

37,874,467 
46,751,472 
22,374,172 
11,321,463 



120,772,962 

35,793,832 
44,183,692 
26,275,178 
14,520,260 



123,718,490 

34,760,920 
41,286,411 
29,550,089 
18,121,070 



127,531,204 

32,830,411 
41,044,325 
31,411,506 
22,244,962 



As percent 
of adjusted 
gross income 



25.0 

53.2 

27.4 

18.5 

8.5 



23.5 

52.2 

26.7 

18.4 

8.5 



21.8 

50.5 
25.6 
18.2 

8.7 



20.5 

50.3 

24.5 

17.8 

9.0 



20.2 

50.5 

24.8 

18.3 

9.7 



NOTE : Amount detail may not add to total because of rounding . 



Table 2H. —EXEMPTIONS BY TYPE FOR ALL RETURNS AND RETURNS WITH 
LOW-INCOME ALLOWANCE 



lype of exemption 



NUMBER OF KETUHUS 



Total returns. 



Returns with exemptions for — 

Taxpayer 

Age 65 or over 

Blindness 

Dependents 



Returns with exen^itions for other than age or 
blindness, total 



One 

Two 

Three 

Four 

Five 

Six or more. 



NUMBER OF EXEMPTIONS 

Total exemptions 

Taxpayers' exemptions, total 

Taxpayer (and spouse ) 

Age 65 or over 

Blindness 

Dependents' exemptions 

Other than age or blindness, total... 

One 

Two: 

Taxpayer (and spouse) 

Dependents 

Three: 

Taxpayer (and spouse) 

Dependents 

Four: 

Taxpayer (and spouse) 

Dependents 

Five: 

Taxpayer (and spouse) 

Dependents 

Six or more: 

Taxpayer (and spouse) 

Dependents 



Total 
number 



(1) 



74,279,831 

74,279,831 

6,913,144 

123,742 

33,456,290 

74,279,831 

26,549,090 
17,048,592 
9,761,549 
9,537,675 
5,323,658 
5,559,267 



J04,126,402 

L? 5, 980,838 

116,950,336 

8,904,331 

126,171 

78,145,564 

195,095,900 

26,549,090 

31,323,043 

2,774,141 

18,288,383 
10,996,264 

18,496,569 
19,654,131 

11,341,038 
17,777,252 

10,952,213 
26,943,776 



Low-income allowance 



(2) 



20,905,272 

20,905,272 

2,422,726 

41,370 

5,233,103 

20,905,272 

13,436,213 
3,018,971 
1,362,101 
1,050,925 
795,715 
1,241,347 



43,831,954 

29,963,730 

26,746,534 

3,175,575 

41,621 

13,863,224 

40,614,758 

13,436,213 

5,254,922 
783,020 

2,289,005 
1,797,298 

1,889,980 
2,313,720 

1,463,361 
2,515,214 

2,413,053 

6,458,972 



Percent of 
total 
number 



(3) 



28.1 
35.0 
33.4 

15.6 

28.1 

50.6 
17.7 
lA.O 
11.0 
13.7 
22.3 



21.5 

23.8 
22.9 
35.7 
33.0 

17.7 

20.8 

50.6 

16.3 
28.2 

12.5 
16.3 

10.2 
11.8 

12.9 
14.1 

22.0 
24.0 



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



'Sources of Data 



son filing a "separate return" (i.e., one which the spouse 
did not have to sign) , but whose spouse had no income 
and was not the dependent of another taxpayer, could 
also claim the regular as well as the age and blindness 
exemptions to which that spouse was entitled. In addition, 
one exemption could be claimed for each qualified 
dependent. 

The value of each exemption was set at $600 for tax 
year 1948, and remained at that level through tax year 
1969. Over the years prior to 1970, the value of these 
exemptions as a percentage of total income decreased 
steadily (see table 2G) . For tax year 1970, the value of 
each exemption was raised to $625, and table 2G shows 
that at every level of income, the value of exemptions as 
a percent of adjusted gross income increased. The slight 
decrease in the overall percentage, however, was related 
to the new filing requirements under the Tax Reform 
Act of 1969; many persons in the lowest income class, 
where the ratio of exemptions to income is highest, were 
no longer required to file returns. Additional increases in 
the value of exemptions were scheduled for 1971 and 
1972. 

It should be noted that the amount claimed for exemp- 
tions shown in this report averaged somewhat under 
$625, since only $600 could be claimed on a prior year 
delinquent return, and a noncalendar year filer had to 
prorate the amount claimed based on the proportion of 
his taxable year falling after January 1, 1970. (The inclu- 
sion of a small number of such returns in the 1970 data 
is explained in section 7 of this report) . 



Individual Returns/1970 • Deductions and Exemptions 



107 



Table 21.— NUMBER OF RETURNS AND NUMBER OF EXEMPTIONS BY TYPE OF EXEMPTION AND MARITAL STATUS OF TAXPAYER 



Marital status 



Number of 
returns 



Total 
number of 
exemptions 



Number of 
exemptions 

for 
taxpayers 



Additional exemptions for— 



Taxpayers age 65 or over 



Number of 
returns 



Number of 
exemptions 



Number of 
returns 



Number of 
exemptions 



(1) 



(2) 



(3) 



U) 



(5) 



(6) 



(7) 



Total 

Percent of total 

Joint returns of husbands and wives 

Percent of total 

Separate returns of husbands and wives 

Percent of total 

Returns of heads of households 

Percent of total 

Returns of surviving spouses 

Percent of total 

Returns of single persons not heads of households or surviving spouses 
Percent of total 



7*,279,e31 
100.0 

42,376,365 
57.0 

2,369,511 
3.2 

3,572,789 
4.8 

283,976 
0.4 

25,677,190 
34.6 



204,126,402 
100.0 

158,993,276 
77.9 

5,458,359 
2.7 

8,652,628 
4.2 

779,780 
0.4 

30,241,859 
14.8 



116,950,336 
lOO.O 

84,715,123 
72.4 

2,701,258 
2.3 

3,572,789 
3.1 

283,976 
0.2 

25,677,190 
22.0 



6,913,144 
100.0 

3,953,155 
57.2 

131,352 
1.9 

139,718 
2.0 

12,595 
0.2 

2,676,324 

38.7 



8,904,331 

ICO.O 

5,926,306 

66.6 

149,388 
1.7 

139,718 
1.6 

12,595 
0.1 

2,676,324 
30.1 



123,742 
lOO.O 

68,272 
55.2 

(♦) 
(M 

(.) 

(M 

(.) 
(M 

54,957 
44.4 



126,171 

100.0 

70,701 

56.0 

(«) 

(') 

C.) 

(*) 

54,957 
43.6 



Marital status 



Additional exemptions for — Continued 



Taxpayer's dependents 



Number of 
returns 



Number of 
exemptions 



Children living at home 



Number of 
returns 



Number of 
exemptions 



Children not living 
at home 



Number of 
returns 



Number of 
exemptions 



Dependent parents 



Number of 
returns 



Number of 
exemptions 



Other dependents 



Number of 
returns 



Number of 
exemptions 



(8) 



(9) 



(10) 



(la) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



Total 

Percent of total. 



Joint returns of husbands and wives. 
Percent of total 



Separate returns of husbands and wives. 
Percent of total 



Returns of heads of households. 
Percent of total 



Returns of surviving spouses. 
Percent of total 



33,456,290 
100.0 

28,198,363 
84.3 

1,078,319 
3.2 

2,871,447 
8.6 

259,348 
0.8 



78,145,564 
100.0 

68,281,146 
87.4 

2,607,957 
3.3 

4,939,990 
6.3 

483,083 
0.6 



31,426,986 
100.0 



27,424,709 
87.3 



986,620 
3.1 



2,202,371 
7.0 



255,392 
0.8 



73,754,253 
100.0 

65,932,732 
89.4 

2,384,680 
3.2 

3,953,972 
5.4 

467,737 
0.6 



Returns of single persons not heads of households or sur- 
viving spouses 

Percent of total 



1,048,813 1,833,388 
3.1 2.3 



557,894 1,015,U2 
1.8 1.4 



570,268 
100.0 

313,281 

54.9 

41,527 
7.3 



(«) 

(M 

188,592 
33.1 



1,022,380 
100.0 

543,230 
53.6 

92,382 
9.0 

38,313 
3.7 

in 



343,263 
33.6 



1,638,142 
100.0 

953,257 

58.2 

35,599 
2.2 

502,599 
30.7 

(.) 

(") 

144,238 



1,746,725 
100.0 

1,016,075 
58.2 

38,338 
2.2 

529,364 
30.3 

t>) 
(') 



160,369 
9.2 



1,203,723 
100.0 

605,753 
50.3 

66,221 
5.5 

314,014 
26.1 

11,753 
1.0 

205,982 
17.1 



1,621,706 
100.0 

784,109 
48.4 

92,557 
5.7 

413,341 
25.3 

•12,Cf75 
0.7 



314,624 
19.4 



(*) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 
^Less than 0.05 percent. 



108 



Individual Returns/1970 • Deductions and Exemptions 



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OS t- li^ \0 [^ 
rH ^ sD t^ S 

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n o CO <H en 
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CO 00 CJN iH 
(M vO <M \0 
nO CM ^ ^ 



CM ■- 



aa 



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fM --I ON o r^ 



CO \0 CM rn U 

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^ CM r- o 

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t^ CM >A -J 

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m .^ cjs o 

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3 in n o c^ 

g .-* -J Aj t^ 
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lA C- CO 00 f-l 

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lA o a» so t-- 

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en rH r-i ^ 
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lA CO <JN OS ->t 

cn (M lA ^ en 

sO "A CM TO CO 



^ »A TO CO 

■V >r lA ^ 



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r-t -40 OS 



lA <-< TO C^ Csl 

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CO C- •-< O r-^ 

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lA >A -,» -^ r 



I lA so C-- \D u 

>j m CM o r 

■^ tn >A AJ c 



c^ so r* en OS 



ON ON CM AJ 
lA lA -O C3 
lA CO C~- NO 



o rsi tn ON m 
lA >r lA 03 -.r 
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rsj so ':^ TO TO 

CM NO O H tA 
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I [> C- OS vO O 

rn ON "A CO ~* 



c^ t- c- <A sO 

lA r- AJ lA TO 
t^ ^ r~i ~t Cf 



sD "A to so m 

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r- ^ OS o c^ 



rH en \0 rH >0 
lA CM OS CM -J 

en c^ CM en ON 



J vA en "A 
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AJ C- CM lA O 

•H TO sO iD cn 

lA O ■>!■ 



lA SO TO r^ C-- 
ON ^ lA OS AJ 

cn (M -«t o r- 

NO On AJ sO O 
J rH AJ 



AJ so Al ^ OS 
C- r~ sD CO TO 
lA >J C- C^ ON 



AJ -^ >J ^ r 
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I CM ^ TO r-( lA 

so tn lA --I ON 
>I en On TO -1 



t >r o so iH 
S .0 '-' CO -.t 

i r-t TO lA OS 



lA en TO CM >A 
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ON O lA ON OS 



asO CO O r- 
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en lA ON lA r- 



nD TO sO en 

00 en so to 
NO OS >r -J 



OS lA sO ■-' O 

rH lA (-< TO TO 

AJ lA ON 



0\ AJ TO r^ TO 
lA AJ lA ON S 
rH >J- vO OS ^ 



^ lA sD sD 
■^ -^TO TO 

^ ON C~- <A 



tn -sf O D- TO 

lA OS 0^ CM -* 



-(n^JOstn -,r:^^ON-i "Ctt^C! ."fi^SE; 
sito-Jnoto c^eJs^lAtn m<??^HQ IS:i'5SP 



■- rS TO 



?§s2i 



lA OS TO sp TO 
TO ijt OS -3 ^ 

vO O i-l lA nO 



8C*- >J OS 
«o "A sr 

en "A O CM 



Sen ^ TO •-< 
t> ps f- lA 

en lA TO en CO 



(M ON OS lA O 
OS C^ lA vO C^ 

iH >t NO [^ r- 



eg Al CM CM AJ 



O lA tn sO tA 



■^ t- c) 2; •- 

J O en O 



AJiHOsOr^ .-IsOCMCl 



sip^Ajen cnr-if-o 
3t--lC) TO-<iA>r 
^0'Ovt sOeMiA-^ 



TO ON t- r 



lA r-l OS 



tn •>» t- OS -H 
en OS en tn -^f 

TO ON rH CM C- 



i ON .0 On ON so Ct 

N .-I fM sO C^ TO O 

J r-1 H r- xO -4- <-< 



ON O TO en >D 
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TO CM ON CM O 



CM en lA TO ■- 



so e3N -^ en tn 

lA O On sO r- 

>j [^ en en sO 

lA <M rJ CM r-l 



o D- tn -4 

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r- -o ON lA .-I 

en rH ^ t> ON 

vO CM C> sO en 



ONi-HiAiA^ loO-.ten 
sD--tmmr- ooNr-len 

TOenr-iATO fflCM^Ar-l 



— '■— '>A P- TO 



lA >! t^ Os en 
TO in TO CM t> 

*-H OS sO sO CM 



OS A] CO sD TO 
m CM > -1 TO 



sD so TO »A -J 



r^ nd « 



>r i-i ON 

' -3 On TO 

en ON 



O >0 C^ lA TO 

oj -J c^ >t o* 

lA '-I > so (M 

M CM CM en -^ 



\0 c- >A en ^ 



TO \o CM tn 

lA r-t so «A 
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sD r- tr >t ON 
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■-< >f o^ tn 

So CM (M 
lA -J- C^ 



O O [^ 
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^ AJ >A 



CM O lA ^^ .^ 

en f- \o -o TO 

TO TO ^ C^ >0 



ar- TO ci 

OS CM CM C 



O ^0 sO -J' <M 

OS en CM en -^ 
-4^ ^ c- r- c^ 



•>J so so TO 
™ S) C- sD 

CM O c^ O 



r -< -J- AJ 

J CM CM CM 



O TO >A 

o r- ON 



lA O <A en ON 



TO tn ON TO c^ 

[-- C-- -J lA ^ 
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OS O O^ <A lA 

m en en >t C: 
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10 tn 
m ON 
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O tn sO ON r^ 



to AJ o> so TO 
vt ON TO CM n-l 



lA O ^ 



^ ON O -* 



TO rH O t^ 
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QQ Noo 



Si^E 



vf C-. tn lA 

so OS O -J 



lA O tM en 
c- r-4 en -j^ 

vl AJ ^ JA 



tn so o rH 
CM > en o 
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O lA TO rH 
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■A CM TO tM 
tnCi \D TO 
CM lA OS lA 



On >A sO (Js 
lA CM lA sO 



O !A en TO 

80 TO r- 
lA en TO 



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lA '-' CM »A 
TO >f sO CM 



OPS 

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n 


U 




N 


M 


M 




rA 


U1 




t/1 






03 



-4 t*- •-< OS -H 

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en H >H f\J 



"1 tn so o o 

- TO nD --^ (M 
3 >» TO lA vO 



r^ \D -J' so 

OS lA u-s ^ 
rH CM r-< CM 



src-<-*ON.-t lAcnvooo 

ONON>I>Am t-TOsD'-tCM 

m-Hr-ICM O-^TOlAsO 



lA ON rsj so 

>0 --t tM CO 
TO ON C3 0» 








S3S 

r-< >0 ON 


C^ CM TO ->J CM 


TO p-i tn r- TO 

parish 


TO tn r^ sO -4 
rH lA en r- CM 


ssss 

so fM CM 


CM 


C^ en TO 


f33§^ 


m OS Q sfl 

•0 TO 


TO lA r- CM TO 

c^ TO en ON 
en >-i en TO ->I 


TO lA SU 
•xj- ON >H 
C^ -4- "A sD 




rH --1 ^ CM 


CM CM en tn en 


r-j sO tn so sO 


CMW 


1 1 1 


en C^ [^ 

C^ vQ ON 


OS pH sO --t TO 


CM rH en >I 


CM e\j r^ [-- 

>r to (M r4 OS 


^ro 




>t ON 


aSPi^S 


en en lA en 
>o r- r- c- [^ 


cs ON cnm c^ 

r- -vJ TO so lA 


CM nO AJ sO 



i> AJ TO -J r\j 
■o o> r^ CO en 

TO rn sO rH r-( 



3 r-i en [-- TO 
1 en r-1 sD -j 

- i-i lA lA -^ 



-1 I> so -4 

3 P- en NO 
■> en P- CM 



M c-m TO 


s33S^ 


sissi 


TO lA P- CM TO 

ON TO en ON 
en f-i tnm -4 


TO lA ON 
-^ OS ■-< 
OS ^ «A SO 




,-. M -H CM 


AJ AJ en en en 


r-J \0 tn so so 


Al^ 


'P5g 


S3£§S 


TO ON ON en 


•4- TO CM ■-< to 


-J ^ en 
3 TO <A en 



- ^ TO so " 



I OS TO O O \0 

^ C- O^ TO TO 
XO lA 0s TO sO 



TO C^ ^ TO tn 
so ejs f-l CM r- 



t^ o -^ m TO 

•o c^ fM OS -sf 



>A en en O TO 

(JN O ps CM sO 

rH .-H TO [^ tM 



O [^ sO <-i 

SSI3S 



SlA lA CM sO 
\o to r^ r-t 

TO O lA >-< TO 



•.J SO C- TO OS 
^ sO nO TO sO 

o* TO <-( ON tn 



J i-H (M csj en 
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£-- O O lA 
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5 CM lA .0 O 

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c^ >o £^ tn o 

C^ TO --I lA TO 



>0 >t TO TO iH 
fM rH (M TO tn 
Os SO P- en O 



en sD TO eD 
•O eM p-i 



l~ 



O O lA O C-- 
^ TO TO Cs r- 
r-- TO >A ^ CM 



o f-i to <t Q: 
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On ^ r- OS CM 



AJ c^ O O 
so OS O fn 
ON so CTs en 



SS ;:IS 



TO eD r^ sD TO 

■ - r- so TO 

sO C- OS 



^ ^ r-i r- c^ 

t> so to TO TO 
CM TO OS ON 



r-t fM O .-< sO 
rH -H >A ^ CM 
>J O lA en IN 



O CM fM P" OS 
•-f OS >t sO -si 

t^ -^ cr >A c^ 



CM f TO ON O 

en o -^ >A r- 

lA CM C^ ^ TO 



o t^ en .-t r- 
en en -4 >A «A 



o lA TO fn \o 
^ r- CM NO -3 

r^ -4 c^ lA ON 



as;}! 

kA CM r- ■- 



\ lA >j -J en 



1 TO ON TO -J- ^ 
TO t^ ^ OS >* 
tn r-l sO D- -J 



SO r- CO -'t ■- 



lA en CM TO P- 



CMTOTO tn\0"-l'Ofn 

8~t iTi NO r- CM O sO 

lA TO r-t CM CD fM r- 



lA en CM TO TO 
Q to Q ~t >r\ 

vO CM ^ 



<A O TO TO fsj 
rH en TO i-l r-l 
CM --r lA C^ -nT 



O en lA t- O 

c- o^ r- lA en 

AJ TO TO sO 



S^i 



r- fH so o ON 

r-i ON en p* to 

en AJ o r- en 

lA lA lA >t ■vj 



so CM CM O TO 



CM tn tn ^ lA 



>J OS c^ en 

"S St -4 -4 



SSSffiS 

»A so tn tn t^ 



-4 sD en lA en 



I en ■-" TO O rH 

NO CM en Cr OS 

lA lA lA o en 

OS o 'O c- :j 

fn lA ^ lA o 

en TO fM CJN 



CNJ TO TO OS tn 
fM ^ >J en en 

O lA O P- TO 



!s^aa 

- r^ (JN sO lA 



TO ^ r-1 C 

^ D rf ■■ 

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"> ■-f :i »A 

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JTOOcM OTOl>r 

.,.,.,.,_ _-,-,_, —-iNO'AtA iAOnTO^ 

TOTOHsovo cMejNiHcM'-' cMTOOen«A ->tfnr-c- 



% O e- TO e- 



o "A tn so c^ 

TO NO OS sO C-- 

fM eM tn "A Nt 



ONeMC*-C;-\0 enOO 
oo»AONfn eD^to 



en O O -st o 
lA TO sf C^ en 
eD -J CO ON c- 

SCTs ON CM CM 
m r-i en AJ 



Bo c 
•O r- 

co en r- 



-'i^Hl 



O OS CM TO t^ 



^ CM TO sO TO 
^ P- Np -3 <M 

o e3N -sj ON en 



CM CM fM CM C 



tn C^ ON «A OS 
AJ OS O C^ -J 
OS O TO N lA 



^ V \0 "A TO 
sO ^ ^ Os ON 

tn r- o fn fM 



3 TO TO tn en 
^^ O TO c- 
CSJ P- --t ON 



TO 1A r- r- -4 

3 c? "^ fn P- 
r4 en un "A 



SeM lA <A O 
lA fM fM TO 

>i tn I-* OS -o 



C-- lA O sO lA 

.-I TO tn TO -st 
On r^ P^ TO fn 



TO C^ t^ N 



^0(mTO tnsoen-sfCM osc^top-vo <HAJt-->-tu 

JiHu^iJs ONC--TOIAAJ A-'^^eMiAAI OssOsOOnO 

OaJ"^ (NsOtMOCM OC--.IOO TOtnC-tnr- 



AI ^ ON OS 

tn sD Ai tn 

lA so P- NO 



(Js [^ D- TO en 



AJ tM CM <M tM 



At tn vO TO 
to SA ON lA 
sO CM tn fM 



TO ^ O lA 

en -st so ON 

^ C^ lA P- 

— • en c^ 



CM ejs ^ OS 
lA sO lA p- 
p- so CM tn 



^ t^ lA sO 



J tM <M ^ 
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■I O so P- 



fM -J O C 

ia"o">J P 



ssSf 



OS tn Cr 
lA >A O r 



vt P- C 
•-T sO U 



?8888 

3 O O O O 



to tn 9 : 
■TO Q C 

to 9 o c 



§§ 



■O P~ TO CJN •-' 
■«■■«>■■«■«■■*» 

U U h u u 

d) at V (0 a 
■Q -O "O -o -o 



r-i CM en -^ lA 

F^ ^ t, h t^ 
<u <i) <i> Hi (u 

lllll 



88_8_g 

0<t\OC 

«9- «■«■*; 
u u ^1 

■o -O Tt 

§§§ 



O O O Q Q 

8888". 



<U 01 

II 



-a -cJ tj I 



g- &g 






^ "g "O "O 'O 



Z«J-«9- -9-«-« 



-^.,« OrHfMen-sI 
pp-fflON .-^r^Hr-^l-^ 
S--**-**-** «> «> W w> « > 



"HtMAJtniA ^CSJIAH 



— j-aQOQQ QOOOO 

TjaoooQ oooQO 

iBSOOOO 00000 

Oi^i-ieMen-J iasDP-TOCTi 



'-• CM en -4 lA 

mil mil 

oqooo qoooq 

80000 qooqO 
0000 00000 



■O "O 13 ' 

o o o c 



O rH fM tn >j 

.-H rH r-l r-J rH 



lA O lA O O 
rH CM CM en "A 
■«■-«©■-«■«■■«■ 




Individual Returns/1970 • Deductions and Exemptions 



109 



S c 

Z -u 



O (/J 



1^1 

X H -= 
ta S *^ 

-o .S 
w z 

Z M « 

M W a 
H W 5 
u O e 






I tn I O O .o in -H m 
-4- vD en TO en 00 >j 

^ CM CM ^J 



O P- P- .-1 



'— CM -4^ 

^- ^ D- ^ 



in m cj' TO r^ 

TO CM TO C^ ^ 

-nj vf m -J >£) 



m c^ \o '■ 
^ p. ^ u 

--r vT r-l u 



-J \0 m .-t C 
-J- r^ «o m 
CM en p- tM '■ 



o ov en \D 
lO m CM nj 



C^ O TO 
<M vD 



So^ o c^ <T> 
CM >0 TO tn 

tn o --T en in 



-tftMinTO^ tM^OCMm 

cn>0*OTOO* O^xO'-^inOT 



p- m en "t 


p- " in TO p- 


m m m tn ^ 
p- tn (M CM --J- 

-.r (j% -* CT> p^ 


CM TO <M C' tn 


p- O en P- 

0^ jP tn r-4 
vT O CM ^ 


TO O r-i (> 

m p- \0 


£: 3; "^ "^ li; 
TO tn <-• m tn 
CM CM tn CM en 


i-i iO O* fM '-' 

c^ O p- \o P- 

(MCM r^ rH 


tM rH r-. 


-1 •O O en 
cntM'-' ^0 



en en ■-< 



p- TO m \o *o 

>o c^ m p- ON 
-^ p- CM TO r- 



vj o tn tn TO 

CM ■-I tp P- sD 

en -sj o> c^ o 



P- TO tn vj CM 



So CM TO 
-4^ CM TO 

-I p- --I a> 



TO O m ^ CM 

en en >j o^ p- 
p- CM (T- m p- 



-• CM m m p- 



-.f >0 TO O CM 
r-< t -sT CM -J 

i-H O m --t o 



O CJ« Cr tM P~ 

r-l CM O CM TO 

en --I (M O p- 



so TO P- O 
TO -f CM \D 

rH en m ^ 



1 O* P- \p 
> -sT rsi O 

\ CM CM •-• 



tn o c^ tj' 

So* en TO 
CM O^ TO 

- (P C^ -J- O 



en m CM >i •-< 
r^J CM cr <^ "^ 
O en O w en 



o TO [^ tn t-- 

SOS >f ^ (M 
to vO \o >n 



O P- P- r-. 


SSSSS 


-J -^l .-H in o 


^gsss 


0> <J» en sO 


— '~:3S 


^S'SSS 


R5S;^S 


'^:;; t £; 2; 

\0 en ^ en en 


^ m CM CM 



I en TO 4 

[^ o as 

CM « 



SCvO o* o» 
tM «o TO en 
tn O -^ en m 



-* tM m TO -^ 
en ^ ^ CO o^ 
in rH ^ TO tn 



TO CM 0> CM 

•^ to ■-* ci 
-5 tn en CM 



* ^ O m 
p- en m -" 


c^ TO t CO n 
r~ ^ in TO p- 


m «i m en -1 
p- tn tM <M >j 
>j ty. -nT o* p- 


P- sp TO O sO 
CMTO CM O^ en 


(^ tM en P- 
t> c- m 'H 

V TO CM -■ 


TO o -H c^ 
m p- vo 


p- ON >r m m 
TO tn r-H in en 
CM CM en OJ tn 


— • ^ e^ CM ^ 

O^ O C^ lO P- 

<M CM r-l ^ 


*D o in O ^ 
m -1 m o p- 

eM r-< ^ 


--1 m (^ tn 
en CM -1 -O 



CM TO tM 

o* m O u 



p^ TO m >o lO 



^ ^ en en C^ 
CM C5 »0 O 'J 

en --I 0» TO O 



^ Ov in C-- m 



«o ^ fM en ^ 

-5 >J ON >* ^ 

ON -J — ' c^ m 



CM ->r TO r-l in 
r>. lO >o CM o 
^ tn vo »o m 



tM — I P- o 

aen no ON 
"' m CM 



p-i p- en O O 



8 sp tn vf 
o en m 

CM 'H O ON 



CM TO to tn >x 
in TO tM o ^ 
>o ■-• P- -^ -o 



r >£i TO o (M 

S-.I CM ^ 
tn -»f O 



r CO tn m -o 
^ ,H p- vO -< 
^ -4- ~j tn in 



TO o r~ o TO 

D- TO TO Ov CM 
--J P- IN CM CM 



tn m CM -I ^ 
c; tM Cr CM CM 
o tn o o- tn 



o m p^ c^ ^ 

aco >f r^ (3 
\D NO --t in 



I I I o 



inTO TO tn 
m TO TO -i) 

On >C »0 t^ 



D ■>» ^ en 

M n£> t^ NO 

M^ -t tn 



^ mO m 
c^ o tn nO 

(M TO tn CM 



r- ON m CM 
n-i TO -I en 
tM >r CM tM 



vO TO >0 C 
-. CM -i C 

p- cnen c 



TO en in lO 

\D r- m sr 

tn CM ^ tn 

tM en — 



I I I I I 



r I I I I 



*0 m r-( o 

TO tn O TO 
CM tn in 



OJ *j -a 
6 <-i 0) 
o a ^^ 



t O ^ ■C J> - 

m en -f r-l ^ 

tn m -J r- 



r- m ff r^ TO 
p- ^ O m O' 

en tn nO in r-l 



o in CM o 
TO >0 m en 



rH .O p. r 
tn -f i-t - 

■vtn m >r r 



O- CM m TO P- 



C^ tn QN r-l TO 

p- -J o in (jN 



-f O o tn 
r-T p^o" p^ 
m p- r^ TO 

CM CM CM 



1 I I p- O O 

TO O* O 

CM P- 



O m P- r^ ■< 
p^ tn m -.J CM 
tn O "O -J NO 



J vO en nO <0 



O m P- r-t ^ 
C^ tn lA -^t <M 
tn o sD -^ "O 



5 <N TO vO 

J r-l TO -5 



^ TO CM r-l 

C^ c^ -J tn 
-r en en fM 



p- p- m ^H 

g Ojr-. O 



'ssigg 


>e5o^o^ 


nD (M «0 tn r-i 

m «o Cr tM r-l 

P^ -H O ON P- 


o %o CM m in 
>r rH t: p- c^ 
p- r-( o p- tn 


en o m TO 
ON o; ~ f" 
^ O NO m 


ONO in «p 
m TO r^ 


(M tM m [^ >j 
c3 ^ tn -o m 
tn nj en CM tn 


r-< ^ cp fM m 

,H r-l 6 »0 TO 

en CM CM r-l 


tn NO o> t t^ 
TO CM m o p- 

CMrJ -« 


en P-O en 
en CM CM -o 



r-l -I TO O tn 
^ >I TO rn O 
P- fNl On O >0 



o vo CM m in 

-J rJ P- P^ (JN 

p- -■ o p- tn 



tn tn tn TO 



I m o> o TO a- 

ON r^ r-< t^ ^ 
sO -O ON TO tn 



TO O NO nD r 
r-l ff. r-l P^ r 

r-l -^r o TO c 



TO vO P^ m r-< 

m *o en nd no 
r-l CM tn >r fM 



(jN o CM o c^ 
p- >J TO TO p- 
TO r-l %o -^ tn 



TO CO p- m o 

r^ CM en CM CM 



-^ to ^ ^ (^ 



1 <n o o o CM 
\0 TO p- o m 
en r^ en -if en 


tn P- r^ ON TO 


^ TO ON rH o 

m tn m CM p- 
r^ TO tn ^ c> 


II^SS 


o tn TO so 


CM -O r-l CM tM 
CM NO P' TO 


m p-TO fM O 
vf ON o -o nj 


p- ON <jN o tn 

TO m -vf -J' CM 


ON rH en (> TO 

vO en ^ CM CM 


tn tn c^ p- 

r-l rH en 


1 o- tn m TO ON 

O r^ -^ CM TO 
rH vj rH CMTO 


sD ■O TO O- -sf 

in P^ S tn £ 


CO O O O r*j 

a OMA CM P* 

O >j -.f -J P- 


in O rH o t^ 


siS§ 


■O <n O O r-. 


c^ p-ra tn so 
in ^ m tn in 


ISssS 


in (>P- fM P; 


>j -J en ON 



I 0>tn r-l (JN 

(7i lA NC P^ 



m tn fNj tn P- 

TO TO -^ r-l o 

m o p- p- -^ 



,0 TO On r-l o 

>j en in fM P-- 

r-l TO tn lO ON 



CJN p- »o >i P- 
ON tn P- :J CM 

vo tn p- o t^ 



in O TO CM 

CM --1 TO TO 
CT^tO\D-£) 



S3 

B Oi 



I tn lO m O in 

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o p- a- e^ 



TO ejN t CM c^ 
CM lO o rJ in 
CM I? o tn -* 



r-< in nO -ij o 
-* vf en fM -J 
-it lO -J^ On TO 



t> tOON O r-l 

CM tnr-1 cjN tn 

ON P- TO TO >0 

CM P- CM en -^ 



>J \0 O ■O 
-J in TO p- 



ON ^ en ^ 

c^ o en O 

■^•-r o \o TO 



TO m en CM tn 
tn ON o vO o 



cm^j^cmo o>tif-jr- 



o m \o -J o 
-^ -* tn tM -J 

-} NO if O- TO 

-if p- tn "O TO 



;::a° 



TO lO t^ <n C 



ON in On ~J TO 






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(0 • O O O O 

ft o * -*-S- a- 
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•D r-i <ll ft) 0) 0) 

0) vi- -a TJ -a T3 

|5,§§§§ 

-^■O O O O Q 

•a c o o o o 

ffl 3 o o o o 



o o c 
o o c 
o o c 



"O "O "O "O *! 



r-l tM tn -J ic 

M M tl ^ [ 

&> a> at 0) « 

■O TJ TJ "O t 



3 O O O 
3 O O Q 
3 O O O 



ar-irHCMtn-iT lAvot^TOON 



W ( O w w 



O lA O O O 
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(^ (h ^ t. t, 
"O 'O '^ "O "O 



m o m O O 



■Vi-tfi--t» o 



T) -o -o o 

§§§g 

o o o o 
o o o - 
o o o o 
• « .o 
o o o o 
o o o - 



.H .o o o o 

80 Q O 
o o o 

o O OJ tn -^ lA 
(h Q ■W--W -«■■«■ 

- fH ^ Fh L. 

■a .-i Or a> 0) at 
0) -e^ -a T3 -a -o 

[0^3333 
3 at 

TO O Q O O 
■O C O O O Q 

o 3o o o o 



SCD O O O 
o o o o 
o o o o - 



(h (. h tl tt 

w <D at HI at 

"O 'O 'O "O 'O 

§§§§§ 

8 O O Q 
Q O O Q 
O O O O 5 



o o o o o 



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at at ( 



So o o o 
o o o o 
o o o o « 
* * - -o 

O in O O O 
CM CM en m -4 

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at oi 01 at 01 

T3 'O 'O "O "O 

§§§§§ 



t^ F< (. 

o> 0) at ^ 

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§§! 



*9- <0 «> < Q <0 ff> -«■«■«■■«©- 



<*-«»-»-«-«9- «> ■« » W » > «» 



O O O o 
O O O " 

O O O o 

o o o o 

O O o ' 

r^CM lA — 




no 



Individual Returns/1970 • Deductions and Exemptions 



h C 

< o 

3! 



O 0- 
2 < 



O CD 

(J D 

Z H 

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SBfe. 



) -3 tj 

fH 



ft o 



S3 



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r^ o c^ ON c 

>I TO en jD C 

r5 TO tn O C 



o (^ o> ■-" 

TO CM I-" ■-' C 



I c^ rH 



£^ vO n in CM 

■^ CM <M o c5 
c^ c^ TO c^ --J- 



-•tNO-'t'C rJinC^rH 



I I t*- m r- -vT 



' <M 1) TO -4- c^ 



m O t^ TO CM 
On >J- O CM >J 

-t t^ ^- -O <n 



ess 



m vo ^ oi 
^ lO -* >n c^ 



TO (^ TO C^ NO 

c- m in >D nd 



en Cr o \o ^ 

m O -f rH f^ 

o cp TO o m 



ON «o ->r CM o 

S(M to TO O 
m CM o tn 



^ t^ f-l -J- 

NO (^ C^ Cn 



^-^.-i en ON m 



OJ CM -vf -^ 

p- m U-l r-< 
CM en CM CM 



3 3'- 






m m O lO ON 



n vo en NO t^ 
>J- ^• <M TO c^ 
<n -^ ON CM en 



TO C*> en TO 
t^ nO ON >0 
CM t^ 0« nD 



O (-< vO O 



rH to 2 ^ '^ 
TO ON TO TO NO 

C- C^ t^ nO o> 



NO CM ■-< -^ 0% 

Sm NO t E^ 
■>t (M O TO 



O ON vO '-H fNl 

<H D- TO P- TO 

TO m in tn <M 



? NO en TO ON 
s tn c^ TO en 
3 tn rH (n en 



CM m NO O 

m ON ■* r- 
- en CM On m 



r-I > (M m TO 
>f VO rj VO t^ 

p- en o -nJ m 



-O -.J TO TO 

,-< -J -^ r-f 



r^ cn tn m nH 
en <n nO o in 



I r I I 



ssa 

^ nj TO TO 


^ lO i-i (M en 


C- O en 0« O 

agass 


15^8? 


5§Ri 


— CM CM r- 
CM in 


o en CJN r-i to 

TO CNj p-l ^ ON 


--r -4- t- TO ^ 
ON r- r- -vt vi 


§S3S!S 


c^ o CT* m 

^ en rH 


1 1 CJN r-l 


r- o- TO c^ ^ 


r-t --< »n <n en 


ISiSs 


en m mo 

,-( m inrH 

CM t- CM NT 



r- en C- O m 

V On CM en TO 

ON ^ >f -4- --I 



(M NO TO >J- rj 
to en m "D o 
en C~- CM en >o 



« ^ a> :d fM 
TO <o o o >n 
-< -^ m en o 



•4- o en to CM 

ON >t O CM ^ 

-4- c^ t^ -o m 



SONen--<c3N OOnTO-- 
OTON-sfON ^cneMC 
menenrNj^ vOeM^c 



O CO TO NO nD 

iO en m ON NO 

NO c> en TO en 



O lO CM CM TO 
in 0« TO TO nO 
o cn eg c5 CM 



^ m o >t 



-— C- TO »0 



3 >!■ ^ en 
^ -4- m r^ 



s ^' 



lO m o TO ON .-1 



■^ -^ "0 c- 

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D O \0 On 



\D ON --I O CM 

en o 3 en m 



^ TO nd >t 

STO o 
<M O 



nj en tn CM ^ 



T Cr Q ^ 03 

-I O O en r- 

g TO TO ON ^ 



O (JN ON TO vO 
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On ON NO >0 1-^ 



>J ON 



CM O p-l r-< (JN 

8-J- vo Cr c^ 
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O C-- lO r- 

rH r- a C 

TO m m r 



rg TO o 

TO o n 
mTO ^ 




r^ 5p ON m <n 


O NO O -st ON 

PSSRSS 


s^s 


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C^ O .O f- ON 

t- m -4^ CM -^ 


CM m nD o m 



en O (3N t- 

O -,| On ON 

g sj r-- nO 

en CM m en 

rj en en en 

m en «n 



^ CM TO en 



-^^ m en o- 



g CM o p- 

J CM TO ->J 

•vj vD m u- 



^ TO O C; 
^ -J- TO O 

"t o m en 



^ -J c 



c^ ,-1 u- 
r- o o -4- 



*■ :J '^ :^ 
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^£) [^ -O en 



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•-J TO CM 



*o 
















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ftH 




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trt 




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•H O h 



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CM --V 



vO M - 



NO c5-- 



o en o tn 

en >n ON c^ 
m en en m 



^ 3° 



III CM 



en o 
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o -^ 



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■nI cm 



^ nD 

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TO TO 



-■^3^ 



O O 
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0) 01 

+> CO Q 

3(0 o 

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IS 8 



S2 



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p- TO NO r- 



o o o o 

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o o o o 



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boO 

■^ (4 ^ F^ N 

T3 f-J Q) 0) 01 0) 

01 *?■ -o -o -o -o 



o o c 

\Q tS TO CJN r-l 

f^ U (^ u u 

QJ 0> OJ 01 01 

tJ TJ tJ 'O "O 

§§§§§ 

80 Q O O 

Q O O O 

O O O O S 



QOOOQ OQOOO OOO 
OOOOO 8088 - ooS 



8 88c 



rH fM en -J- m 
W to to ( O w > 

U U U ti u 

01 OJ 01 OJ 0> 
'D *□ T3 "D tj 

§§§§§ 



-w-w- -«■-«■ «■ 



O O O C - 

88888 



3 O O Q 

?8 8=. 



"O "O 'O 7 



i§gc 



5 o o o 

Q CM en -J >n 

- f^ t< »H h 

-O r-l 4) OJ 01 QJ 

01 ■«» t3 -a -d "O 

I J. § § §§ 

TO o o o o 

^§8888 



(H Fh F^ F^ ^ 

<u oj a> 01 O) 

lllll 

00000 __. 

88 8 88 °-°.^ 



^ CM en -4- m 

Fh Fh Fh (h F^ 






z-€e-4»-e' 



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« o < o to to ■*» 



II 

m o 



000 

Fh F4 r^ 
01 (u 01 

III 



(M tn m 
■«5-«s- 



i§§c 



888=- 

i-H CM m "-i 




Individual Returns/1970 • Deductions and Exemptions 



111 






O Cl. 



O Vi 
>-* < 



to .J t- 

3 < 5 

H « -o 



Sg^ 



n 




en 














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F- 


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bJ 


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en 






tn 




O « 






5 » s 

(Q CO O 

SOU 

•a S)-H 



o. o 

14 



a- r>i G^ -r ^ 



c\j ni ry ry - 






^ om v~ to rHtn^rH 



to CO n- o c^ 



vo c^ m m >r 



tnr->riA>j tntoc^vOvD o-sj.Di-'vO (^o-^c^fn a^>ri>^ 

in-jt^r^O' [^(^-.jt^ry ^r-i^Or-n (nr^MCT•^ :4'0''^ri 

ojo.-'C^r- oor^ir>c\j<M r-rHcooxt^ osMu-iC^tn Oo^'OO 

^"oo(Mir> coiTiincof^ at r\t c^ ■£> •o c>CMt-W'£ oc^Oi-i 

.-ima»r-> cT'-jO'tN]^ tnr>tr>mO o>— lotnin inooo*t*i 

njOC^ C»00>^\0 rnt'lCT'CT'C^ r^r-H\DOJiJ> -^<M rH 

3oxrur^^ (jvOiu-itpco <\ia>ryO>l fyt^cvjom ry-JC^o^ 

O^DOm (M^^OtM ON^r^-J-C^ OC«r-ia)rH OvOr^rH 

tn-'f'A'nu-i rgrooo>oo cM(r>Cr-i\o ooo^r-it^t^ cmiaojp-i 

i-ir--iO>in -jcoiD(M»D ^^to>r\0^ ^cvjono ir\^ 

(MO^fnTOiD mc-iMC^co -.jruotoir* •o-or^^CM 

miAiA ~J r^ (^ dl r-i p-lr-J ^ 






Sir\ -O 01 iO 
\D •£) to m 
o (M CO r- 00 



^ 3 ?5 m O 
^ m m CM .-I 



1 C-- tM < 
d (^ -^ Q 

3 tn :^ o 



-^ to n tx) oj 

OJ O CM •-* r-l 

.-I >r p- TO 



03 lA l> O O 
(M ^ r-1 r-( «0 

[^ •© r- xo ^ 



^ -4^ lf> ^ w 
c^ en CM CM - 



rsj \0 c- -J- TO 



^ 5 TO 



-St>\Dr-*0 «00>^rHt -jncM-J-TO f-l0^^4^CM vprSC^--J 

--iiAO'C--o .o(j>sooo oor-cor- TOmfn-.ro> o>'-'fncM^ 

o'lfTc^OCT' (n^t^Qa> tnvo-vTtncM S'^ri:^"^ ^>5^'-'. 

rur^mTOin O-ocMOsi TOtno>tn.-i TOfnOO^m cuOcnr-t 

r-tOrnO CMOOOrM r-TOCMCMCT- 0-.tTOiOCM vD-vTnHCM 

cNim (nfnmcncM i-i^rHr-- (n— I i-HrH 

imOc^TOTO irxtnr-cno oto-ttoo' oc^it?9l£? ^J^Sfc 

0^^0'-^'At^ O'XI.-'ON'-t OCMTOtnO 0-st--r-.rTO -O-JCMr-l 

0*1>-J'>10> VOO-:J^C-- OOQp-Htn rH^JO-CMTO --trH 

CMOI>C--C-- C0C~-OTVn C--vOOO^\0 TOiOCM-J'-' 



I I I I I I 



I I I I I 



I I I I I 



I I I I C-- 



m -^ TO o + 



> fn TO -.f en 



r~- a* >n vD K) 

CM CO fH O^ TO 

r-l CM 



o lo o if\ 3 
>j CM r-1 en r 



U-* r- -* (■ 

^ sj- -^ - 



Sn CM (N ^0 
TO in t^ -c 
-4- vO O C^ -J- 



u-1 n iH 
en ^ tn 
CM o\ sr 



CM CM Ti in^ — 



TO m o\ CM 
f» c- C-- ^ 



-4 (j> TO <M nj 



\D o> o o (n 



w-^- r-l CM 



lOcoTO Ni^cnow ou-icos[;<n •-'f^iS"^?? SS?"}' 
cMfy^ f-iiTicn^rCTi -j-c^TOOtn m^roiTiB ^o*-j' 

CMCDC^ <J>[^tnOOCT» ^CM*OiD-J ^DU^C0OO O-CMcn' 



I I I > -J 



[ m TO --t tn 



?as? 



TOr-<TO OlJC^^D<|D\C TO^(MvD-t C^iTtdOO ■f>ir\00^ 

(M-OC"- -.TCT'OCjO' ^£^'-^'-^(— <i— < r-*OTOC^00 i-<(n->Ip— I 

00 TO Ov O t~- 



^ t-- m m >r 



VO ^ rH CM 



>cM r-ioiO'O'O Om^O'-'^ c^C"-r"-fMO cmoo--^ 
\0 ^TOTOcnoj rHrHr-iO^ nyj-oc^cM (M-Omp^ 

rr~i iTiOOfMCM C^CMTOO^tn OnO^OCM ry^OCMO 

\D r- o --I 



J Cr TO \0 
-I y3 CM (y 



ir\>jD(nrij f-i T\ \0 -^ c^ OOspw^o 
Scn<--'cp (niotJvrHo^ Qi-comCT- 

(MCMCMCj ^(nO^OiA 0(Mm[^\0 



O CM CM vO -O 

B-i ^ en en 
to iri u-i > 



^(n(^l cMcnco-otn 
>o»o trviNcnmcn 



I >o r- -J C-- 

Scn c^ in 
TO C^ »0 



CM m m o r-1 
m TO m p- <M 

•o vo lA in > 



CM TO O -sT 

m CM a- ^ 
tn r-j TO CM 



r-» O ^D O CM 

j.ivw.. -.-,-... TOCMC-CNlr-1 

C^-HO r-lOO^O^CJ t-TOCM01CT> 



%0 O ,-< n-l CM 

"i a ^ s; ;n 



en r- i> ~-f ^ 
-.J c^ m CM 



O CM O O 
CM O CM r-l 

vD --t J CM 



en tn CM CM CM 



5S ss 



oijcMtnin •stOTOOi-i como^ 
^Ocntnru TO-j-o\->i'0 OmCT- 



.'-.--. O CM TO to 

— — ,-* \D i-iov^irn 



TO \p o 



o-tomc- (nOcMrH-j- 



1 sr to -4: c 

1 CO >o ~J C 



* ^ r- to en 






CM 01 m 
oi >r en 
en (n CM 



o St r^ o 
tn --1 TO o * 



TO--4■r-l^-^C^ r-JOlr-finr-- 

m-iOTOC- mracMOOi 
cnt^too\o m<^cM^(n 



•;3S 



O CM 

TO r-1 

to m 



CM m en rH CM 

r~ TO c^ TO m 
-.1 .-I lO TO c^ 



c- o gi I? O" 
en TO o lO in 

rH .JD C- sj CM 



■OTO\D<nsJ C^CMTO 

cn r- vo sj- * o m 
(n ^ t~- c^ o CM 



TO >o m vo 

CO CM t> TO 

t^ m c^ \o 



lO C- TO >£> m 

c- c- C5 c- :4- 
•o O" o c^ o> 



CM *o O' in 

en TO 3 TO 

^ O; CO >n 

TO o m (?» 

sj TO — • in 



m t^ TO r- 
-4- (n >p o J 



o» Q> CM tn in 
-* o en f^ CM 
CM -* o ^o en 



ao TO cy --^ TO m o* 
>i o> c3 o^ o m oi 
->icn-jiOi> inr--.j- 



TO -J m -t 

TO -.J Oi TO 

•o m CM "O 
O si to ^ 

^ vj CM ■D 



tn TO o >o 

O sj O CM 



- sj ^ cn 

1 \0 TO ^ 

J ^ vO m 



r- CM CM o> 

p-H >£) CO 0> 
r-1 ^ CM £> 



CM eg -O CM 

o> TO m tn 
CM en en t- 

st m 



oi sj ^ in 
in in o m 

vO -J- f- c^ 



TO TO Oi •- 

in TO >f o 

ru O \D C 



I I I t^ 



(n ^- en c 

fr r- >0 r 



•o in \0 o 
(M o m r- 

TO C^ in r-f'- 



C~ f-( >0 \0 vD 
TO lO TO >0 CM 

^ sj ^ C-TO 



^c^s^^n— ^ mcnmcMr 



VD CM rH Ol sX 

i-H CM ->r in m 

m CJi o TO m 

.O CM ■-' 



P- CM CM rH 
CM TO 'H en 



TO r-l O O 
CM -4 si -O 

oi li rn in 



'53 



^3 



o* tn TO p- 
cn c- m t^ 
t- sT in -^ 



sj sj nj o 
^ Cr m in 

CM o r- o 



5 0^0 
op sj r- 

1 O 'C en 



O en sT oi 

m m TO CM 

en m rH rJ 



O O o o 

8o o o 
o o o 



o o o o o 
o o o o o 
o o o o - 



o o o o o 

O Q O O O 

o S o o o 



o o o o c 

O O O Q C 

o o o o 



O o CM en sf m 
(^ O -^ *9- ^'J^ 

- u u ^^ u 
•a rH 0) 01 <i» a^ 

OJ -W- "O "O -O 13 



-ST5 O O O O 

3 c o o o o 

3 O O O O 



h h 1- (4 M 

01 0) a> <v a> 

■O "D "O tJ "O 

§§§§§ 



o o o o o 



rH CM f^ sj m 
rH r-1 .-H rH rH 

:* •* » to «> 

(1 (4 ^ t. h 

0) OJ 01 0) 0) 

■o tj ■a "o "o 

§§§!§ 

o o o o o 
o o o o o 
o o o o o 



O m O O O 
oj CM en m <-i 

F^ Fh h Fh (• 

mil 

o o o o o 
o o o o o 
o o o o o 



r-l «3--«-^aJ- O 



§§§8 

o o o o 
o o o - 
o o o o 



-e»-w- ■,'»-W-«» to W to CO -^ 



- f^ t4 h (h 

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4)-w--g -g -a "o 

^■S o o o o 
■o c o o o o 
CD 3 o o o o 

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z -«■■«■ <o-«-* 



h ^ ^ h t 
4) a> ID 0) ' 
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o o o o c 



^ \D ["- TO 0> 




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p. 

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112 



Individual Returns/1970 • Deductions and Exemptions 



ss 



CO 3 



3 o o 

') u <s> 



\0 CO 

o o> 



in CO 

■5 00 



c o 



to f^ 
t- to 

CM ^ 



as 

CO rJ 






82 






s e; 



lO to 
cvj :-■ 
en <£> 



a 3 



CO en 



o <M 






^ a 


31 


S§ 


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§ 3 


^K 


as 


in (n 


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5 5 


g^ 


\0 CO 

3 r- 


CO « 


^ CO 


O O; 


C^ vO 


0> CO 



»o * 



CO so 



0% > 



00 CO C^ CM 



O CM 

3f1 



\0 c 



a a 



u-j * * < 



5 



CO 0^ 



:>c- Q ^ CM Ov 

^CD ^(J> (M(M __ -- _ 

-to Oi-t C^tV CIC^ ^Ji-H O* O^CO 



vO \0 



aa 



»o l> 


CO m 


o ^ 




as 






a- \0 



(^ CO 



CM <D 



n to 

n to 



o\ in 

r-l CO 



3 OS 
to 



O CO 



S_5 






« ffi 

55 



H OsO inru \OrH >f) iO\OrOO\Os mtn rHC^ 

__ _.. 3 CO(N >fr«J >D->f O COCMOiHrj rH\p CM(»^ 

^CM ino 1-ios iHO -Hin ^to r-f (Tco-Jor- r-iO fno> 



0* CM 
\0 CM 

in o 



as 



(n m nl 






m CM 

.-I CM 
>» sD 



a_s 



n to 



tn c- 

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CM -J -} CO 
O sO ^O vO 

sO ^ n 



g^ o CD p\ 



•-3 3 



to \0 



as 



to CO 



on 

tn >X) 
O en 



s p- 

CM CM 



to <n 

CM Oi 



o\to 



CM CTv 

o c- 

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O \D 



>t o 



m CO 



n CT" CM -t 



a3 



mo r-i r- 
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n cv H to 

CM \0 OI 



a s 



o %0 






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CM >0 



3;a 

t^c^ 



ss 



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S8 



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f^ in f^ «o 



mm ^ CM 

ga as 



o o 

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a m u o 
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55 555 



.55 



Individual Returns/1970 • Deductions and Exemptions 



113 



0^ m 1-1 <M O 
<D C^ 0^ 0^ m 

u-i TO -4- oj r^ 



>(M«D(n TOO-Jr-ICO ^U^-\0'-^ C\J 



r-l r-t eg n -I ^ 



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Ci \0 >-" C 

C- M \0 « 



O O OO OJ 0> (M 






DirtCM o^f^sorvo 



.-I ^ OJ 

\o in o\ (M 



OS 
u <3 









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vf >iCDfy ntnrjTOtTi \ocor 






LI d U^ H^ \U U* U' O f— ' ^^ W^ -^ <M *'l "AJ W* **./ M 

Hr-lrHrHrH i-lt-JjH'-''-' 0^n«>f -H 



in if\ >r 



=13 .._ 

^ (M oj o> ->J 



m r- o TO m 



c- :^ o 
^ [^ n TO 

1 TO -J TO 



S8 



vO r- O^ TO TO -- 



>CT. r-->tO-j^rj «rif 



O' a>-J-<»rM(n sD^tMTOTO 
m '^ -^ u> r\i iwJ m *rt 4/^ frt r»\ 



TOvDvocotn <n>np 



sags 

n lO \D c\ 



OTOxOt^CM m.-l-<OTO 

TOt^lAC*-0\ r*0O'-*cuc>i r\ 



CM c o% CO r^ 



to C^ fM r- 

"■ ■ a? 



m rH -,j TO 



tfjgNT 

m O TO 






-n1-iaO(^TO Orjcom 



f- --• r-n^jiTiD- --i«c^to>r voo-nIC'cm (n«>o>j 
C; »n vD^T'-'tor-- >0>f>or^^ .-(vortryn krioiiA-^- 
to o p\ •£> ^^ \ovo ■-"i~*cn'-'0 ^lAO^r-Jr^ voin-sf--" 



O fNj in <M 
*° Fi "^ "^ 



O' o^ nj in n 

lA c^ m .-I oj 



-■OC^f^ CiJt^vOry^H t^r^OOiOto 1000*0 

mo>.-' miT-ryc^o O-4-oc^r-- Or~00 



,_. ,^•-J(MTOC^ >t^i0t^*O -OOJ 

vOQO \0(nTOcj^ ir\r-<[>%om vo--trovx).£) o>c^ 



S3 



-j-.OvOrH-,j oor-oo fMc\j(Moiin eoioc 
r^>£)C^C^\0 >o<nr^>j-j njvoincMf^ *o(n 



t^ >1 (J» o 

lA lA rv f 
r-t (M oi y 



iiTiryvoc^ ^>.^oc^'Hr^ 
■0^ct^Ju^ c-\otDiriO 

\0»riffl0 IJ^[n^^X3>-^ 



CM TO -- 



to >o -< 

C^ O CM t- c^ 

-"• -J •£) " *■ 



r-i <M C^ Oi O -st 



^r^ TOC^fflc-oj —i^i 



CM CM CT' m 



J nj (M -sT 
J .-J CM lA 



HCM cnn-vt-J-^ t»^(n(M(^JfM 



*0 -J fM C- 

o* TO r-l en 

-.1 lA C^ ^ 
CM t- CM rH 

°Sa3 



CMTOTOIA ^^JONiACM C~-^C\jr\JC^ 
TOD-^r^O^ t^fH-J-iOOT lAO>>JfMlA 
TO>A-5^ D-vO>C*-0 toC^cn\D\0 



l-.I^O "Ar^-^tMO CMOAI-J-O iOCM[>C~-sD 

(MTOAJ f\)-.I>AcnO 0\'-<0\TOr^ O^OJ-J-O 

^-4r^.-^r-^^ ^ cncM'-'CM'H 



TOO-4 vqOsOxO^P <AO^*p.-HtA ON--JCMCOC^ TOO>Oi>n 

(T^mn iAAt--fCT>->J -^fiA-^CMO* -^C^H--- " " 

^TOn sfr-l-JO'O (?" ■-— 



V\ r-t ^ C 

r- >r \o o 



'-.ft>r^ C^f^CMrHC^ r^Q>AJs:0 lAr-ir^t^ifi TOvDr- 
-•-H iaO rH-^iAtnCT' O^OONTOr^ OrHCM^O CM 



O O r-< TO 

r^ xO lA (^ 
CM \D ^ O 



c^TOiAvo :^c^r'^[>\o tn>-i>ACTiQ voia-^Oc^ o>c^u 
r-^c^c^r^ ocMOc^t^ oct^iatoo cm\o-^c^w oto« 
--'TO^or-o to-Or-tr^o^ -i(^lACor^ vocM^-^tocM c~-c^ 



o [»- TO c- r^ 



C-mrHOCM sOtr-^^OCM TOr-t^fCJ^^D ^lA'AC 

tn->jOvpc^ mo-^M)« c^tV'JcMvo otoia'-i 

0\>A>fOiO pHt-iATOO -^^.-<TOCM C^cn 



8TOO»iO»0 >JiAOOst TO-^I■C^-.tO CliATOTOr-i i~IO^TO^ 
i^r-iiACM c^Cr^o?' ffiojTOOvD r^?^^5"0 2222; 



CM -5 rH TO CM 



"N lA a* CT> vO 



TO O^Or^ TOTO^(7i~J CMCT'to-slO ^TOrH^iA ^^^O^CJi 
■-I r^\Of\J cntAO-sTO^ *0-«rCT'CT>*0 c^TO>0>I^ O-^O-ffl 



m rj -^ »o 

D- TO t^ rH 

TO »A r- \0 



(^ ocMO» >j-v0'-i-4'0 o^p-inr^r-i \oo^r^ciiA lAvorHc^ 

i-'CM-* <r\\DC^^-C- >A«OiA-^-^ -S^O-^OO iO-^CM>-' 



>0 CM CM CJ\ 

m o^ r- n 

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■A C^ ^ lA U 



CM r- « (^ Cr 
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lA C rH r^ [-- 



CM u-i \D CM vO C- U 



CM O C^ -H lA O 
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(M r^c^O^ O^TOiAAl-*!- 0»AJOCT»->J- nlA^NlTO 



D t^ -t (M 

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< tn CM -I 



-rHfflC;\p c^cmcmQc^ ia(t-(^c^cm c^-fo^mro 

lOTOO^ TO0>0\OTO TO'-HCM^OO r-0^00\ 
)C^r^(*lO (n<-'^^CM^ CMC^'OAI'-' vO-^O^-OTO 



3 C^ TO \0 
■^ -D --I CM 
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TOr-Q> C-0(J*\0-»I OOnCMCMO^ OlAOf 
,^-, _ J-^rH lACMlATOcn cniAlAr 



<M •£! O CM 



■^J ■«* C^ *0 tT* 

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"1(M\0 ^OtoiATOfM :^<Ji>01)t^ 
^n<A \Ot^TOTOTO TOTOTOr-t^ 



TO O^ CM t^ 



n CM CM »A -J- 



^TOTOCMCH CT'U^TOOO^ C^C-fMO^t^ C>Or-<'j 

3^C3>AO vOTOlAvDvO r-tO^'-''H CMC^fn- 

^t^«TOTO TOTOtOP-r- — <tA>-«-^fry 0^^ 

cn f\) CM m -J 



SOv C-TO 
(jv ^ >ij 

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CM C^ >A vC -J 

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TOTO-stiA'-l C^fn(T»g>U1 \OC^CM<M 

i-lOTOcnC^ ^CMCT>0^ C^^c^TO 
TO'-'TOOn IA>1[>TOIA eOTOcM 



< C^ lA tX) TO 



it~ -^ >A CM U 



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lA r- r-i a> 

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•s ♦^ 



lACiAWCT' cmO(-h->jO 
CjvCT'OOTO TOTOiOC^CM 



CM O nO -J cn 
a> r-( CM r-l C^ 
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TOC^TO 0\DTOC^C^ -H0\,-.(»^0 

<M»^ ^-TOc^c^m TOr-\oc^cM 



< o vo -J cn (M I- 



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n Aj lA (^ P- <- 



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r- -J o c^ 

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t-OCM C^iAiAO^TO rHO'p'f^ 
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lAt^TOCM--* CT\iX)^^\OC^ 
lATOTOOC^ "ATOcM^tN 



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<[^'0 TOcM>AO«CM -JiA>J>fAJ >OCM>J(3\CT' CM 



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c^ 



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CT'OiTO^-'P- O^CT'IAOO p-0\0cn 
TOf^TOlAiA ^-J-->J(M(M r-^<^•^^.-i 
cnCT*0^0\ <3cMCnCMC5 "^ — *" 



C-CM-3aJTO lACMO 



3 CM vO "A TO cn 

^ O' -5 CM TO CT" 

3 r-' tA -J- Al -.t 



tJ\ CM tJ' cn o (no 



I CM r-l -J r 
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rnCMC^»0^ 0\OCM*pCM lATOiOOu 



lOOOOcn lACTir- 



^AJCMCM CMCMtMr- 



J (M CM CM (M r 



. ^ TO O ^ (M TO TO 
-niAOcn OiACDr 



cn -.r CM \o 



TO C^ O TO ^ en <- 
C;> -O lA -} O C 



TO O^ cn -J -J lA 
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cncMCTiOCM ^DiAC^ 

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^DiAC^'-HrH \O'-'CMC0O' ->JCMTOO(M OTOt^CM 

cntnAtcMO %ocniA<Dr- ton^iAin <ao*to^ 

TOTO^\0>0 CMO>^fM'-< CMTOOcniA -^cn>fM 



en TO o^ \o 



(?>cMr^o\o cnoo-^ro cnOr-iCTi 

S^rn>-i lATOvjc^n toc-iH 

OlAt^cn o-^TO(jvr- OiD'-h--j 

*0C^*0'A-4 -JCT»O^CMCM TOcnHiH 



a TO r- -vT CM TO 



TO %0 

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<0 TO C 
m c^ c 



3cnc^^-< \Ovo»o>A->f 

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J en c- vj en CM ^ I- 



lACM-D^CM CMOvOr-i-H 

enOTOtoO lACencMCM 

t^iArHO'iA OiAvOTOCT* 



S-neM (MsOtocnO 0(>cM-vI:^ cn^-H 
^^-cM vDio^O"-! oo^o^^oO ctiio 

\SP- -.trM>JvOTO -JO^vDCnvO lAAl 



Sm en en CM to Aj 
1-1 CM TO >£) ^ J 



I-.IOOO ocMcnom 

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O en TO >i) CM 

JA en Q- lA o> 
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So en lA en it > 
TO 0» lA TO CD r 
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gsa 



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Ajcn -nI-vo-otoc^ o^toc^c-«o TOvi)cyen>- 



- . •£> C- — I AJ 
CM t^ CM -J C7\ 
AJ ^ TO CM ■-' 



aas 



H O CM TO . , _ . 
1^»A(J* Ovt^Qjii 
JOCMIA Oi-OCMt 



cn •£! en ->i c 



c^ c^ TO c- *o 



CM ■-* c^ c^ 
lA \o r- vo 



OTOtoencn TO'At->-.j 

-r-it5TO£> ^CT'r-ienr- 

eMr->jcj» O'-'cniAiA 



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^ cn r-i o ^ 



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r-t to rj TO -J "X) "-I 
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00000 

§000 ooooo 00000 
000 0000 "r-<cycn-j^iA 

.1 « * . ^ » * -O ■-< r-< -"- -J r-< 

CMCn-^iA sOC^TOC^^ -f**9-*C *>** 
*5-<*-W--«i9- TO W - CO tf? *» 

Fj ^ Fh F^ (^ 

'iHt.hF^ U U t^ U U oiojaiiuiu 

§§§§ §§§§§ 11^^^ 

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C3 QQC e 



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8888°- 



30000 



O »A o o o 
CM cv en lA '-■ 

0) m d) <u 4J 

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§§§§§ 

00000 

88888 



^ ^....-nO'-'cMcn^ 
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lA O lA O O 
.-t CM CM en lA 
< i » CO - </> < o <* > 



000 

o"o""S 

00 - lU 

CM "A r-< (- 

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(h (h Fh 

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8880- 

w CO - w *Q 



30000 

5 O Q Q O 
3 O O O O 



88888 

0000 -. 



5 0^0 O 

r^j -J "A 



}--w»«><o-<e- 



• ^ Fh (, Fh F-. F^ t< 

> ID Oj 111 (U uj a> O 

"2 "S "2 "2 "2 



I j§ §S§ §§§§! 

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5 §8888 



0> CO -t o < o « 



' Aj tn >} lA 
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t^ ti F^ Fi 

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mil 

o o 00 o 

jiJLJi-i QOOOO 
3QOO 00000 
DOOO -•^^^ 

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Fh F< Fi F4 Fh 

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lA O tn O O 
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88°- 

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8''8''8''^. 



*> -p *> tJ 



114 



Individual Returns/1970 • Deductions and Exemptions 



1 • 



ir\int^O\D ws \o oi ~i Q O-^tu^voti m •-• O i-i \d oc^r^to 
inc0"tf-viw Or>jii^(n-j- ocoooo [^iA<T>(Tia> u^i-lr-fr-i 






CTi rvj to > CM m (M 



rui (Mi>-r^to,~i n>no\r«jn c^cy;^ajiD oiC-ONN 



3sa 



) ^ CO O^ O^ 0^ « 



^^-^oo -.j>tc^> 



ffi-cc^^cNj irir-f^c^iH ioo»(*ifyt^ oou^iocrifvi nc-^ou 
(Mirvr-o^yj cDto^firiO vfp-i-fir^-^ tntpwr-c- int^r-io 
•t tt\ a\ .-I (^ C^ <yy <S) ^ CF' 'S3 >f\ C^ to >£> fvtOf-iTiiri a-r-cor- 



J CM (M (M r\t CM CM 






f^ o CM r^ >n 



^ f\J (M (M <M ru r 



,,, .._ CMC^p-ti-l-O U^rH 

rucMCMojfM (?»mt»i>n(M 



CT> c^ r-<rHt*--icM ioo^cntoeo (nr-ifMr-io locncy'i) 

CO ir\ -4--*iniotM 00>CMvD>D ^D>--^■^J•^Jtn ^u^tntn 



n r- vo o CO 



■\ O C^ 0> rH CM > 

H r- [^ lA [-- [> ^ 
1 ir\ Nf >r \o vX3 o 



s 3 ssa;]s s 



-H \o o a» c^ « cn 



J r^ f^ c ru 



^ C-- ^ 
t> t\l <T< 

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= ^;:? 



:$ K 



c^ a CO iTi oj 



CD-J-ir\>00 ^OCT'O'COC 



co<-i<-ii-ct^ or-r~0 

f\lCT>C^tOO C~ ■£) O^ \0 



r-«>lt^ \0 'r\ yO '^ "^ U-iu-i-v 



(nO^mco a)rJ\D'C-j- -^inioo^to oint^r-r- r^Orjo* 
(M:i*^von fMto.-iO(n -i v^ cv Q m p^r-cgmio Ovoco^ 
r-OvOtnff- 0''0'-'>org cM<nr-00 {>cM(na>xo cor^'0•o 



5 a* O ^ (M CM 



CM CMCT»C^mO\ o^c 
(M COiOI^Oj \D\I 



to .H (M r- sD o 



■-i-oosincM (no^i>c^>j cm- 



rA r-l (MCMCMCMiM CM-H 



CO -vj- o> (^ t 



;:ifCF^ f^ GJ- 



vo o r- <ri -4- c 



ir\ ON O CO "C in C 



lO CM >t lA O^ ' 



acooo n ^ 
r-l \D ^ '■ 
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(^ oo(^in<o<-<(n <nr--tn\o'n ir^ t-t o\ as ^ r\i o\ ^ ct 
r-t t>- c^«cMC^cM fMHvjcocn Ov*\ooo> o^r^r-ir^ 
eo -^ D-OM^toco cM^tMCMu^ to-Jmo^tfi r-<-4'CM(n 



a a 



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CM \o (n c^ en 



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r (n r- in 

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bo U V 



O OJ •£) W en CO IT" 

-.1 to r- CD --* t- r\ 

CM CM \0 lO -T -4^ C^ 



Ntr-t-jinm c^cocn-<os OvocnO 



vonoom inoino-4- 
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CTiCOCMf-li-l OOiOO 
S^Or^O^^ r^r^-4■C^ 



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r-l rH CM CM r^ (^ nj 



C-- m CT> o 

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l> vO O^ en 



C^ vO C- (M O 



30>0->J\0 pHiOi- 



cM^fvot-cM (n>r»ntMCM (MCMcnmc^ 
>tov-^\o-4- --t'^cnc^c^ -j'lp^iov^r 
invoo'cor-- r-l--"rH(j\tn t~-*'Otn'n 



-* m \o f- '-" o o 



\ 00 to C^ vO Of 



CO m CO CM 



M cTv C: C 
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C^ n 00 m 
c*i tn r^ m 
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-.•Otn '^^^l(M^o>n oct<0\d 
OiM>r omtncMto \oint-vo 

~ *'£J -ii-ffMCMOO ONCOCM^ 



J (?> r- CM 00 C-- <M 
J -rf to \0 00 <— ' 
J r^ .-I 



♦ \D C^ --I O 

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m sr \o vf 



r-H vD -J- m 
lO to -3- o 
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>f Oi en 
rH (M (M C- 






r- o -4- to o iH 
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-5r-flo in'HSr^-t oooon 
tMmr- tocnS^tvo cur^m 



vond ^-•^oc^^- --t^cM-- 



-CTNincntn covor^to 



ss 



amcMcn >D'At-r-t 



>{ r^ o m 
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CM -^t CM o 

r-l VO ON <M 

in c^ in \p 



feto<n^nc^ cMOc^o^o cMCMcn 
■Ht^Cvo •-tcjN'-'O-^ ^»n\D_ _ 
tONO^>ncn ooc-P-cno^ <n.HOojh- m 



totn Or-cj^ONto cocMCMcn 
ONcr Or-injNDt- cMcnp-co 

-■ - - ■ - -■ o o -.f <n m 



in \D NO ^ ON -vt 



"-■-to> cp--*\D\Din ino>coooo^ ONONC^m 
-\-i ^ 0-^->t-<fn p-(inoc5r- &r~>jto 
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ON m ^ m m 
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116 



Individual Returns/1970 • Deductions and Exemptions 



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CM TO to CM 

O'^l^r-To" 

•>t w p- o 



^ CO m r-l 

O O t^ CM 



-iTOco ONindNinNO 



-J CM m nd TO 
<n TO o --J vo 

•c >r CM -"i P- 



'.^ CM en CM 



^ P- TO O O On > 



TO en "^ c 

•O O CM tf 



cncMCOiOTO mcMCMmp- 

ONdC^iO^ COTOTOvO'-* 
TO-ICM^O .-lOCMCMcn 



^->tlnC^ tOTOCT>>t r-HrHfC^f^ 

SHTOcn o^•<^•>fto cMviom-^ 
XO r\ iD TO-J-mTOON >lr^CMONP- 



■\TOr-iTO -OP-0>;i 

j-jTOin <nc-rHC5 
^0'ncM NOmr-im 



^^u cMCMtncncn cnencnencn onu 



o g 



CM t~- c^ cn 



^r^NOr-IOV ONnOTOCMCO r^Or 

jiom-fiOi S3>£iONC^cn TO--fCi 

tr-lr-lOC^ ^-" ■- '^ 



^ tn m \D Oi < 



O- P- ON -nI r 



^ TO O P- en >I r-l 

■* CM >o Dt ^ t: y 



C^-.J-JTO•0 OnI>TOnOiA 

_.. (ni-i<30in cncninoNTO 
cMcncn enenencncM TOcnr-^r-i 



en no en CM P- 
TO CM ■:^ - — 

On m cf 



in nO nO ^ cm r 



S3; 



entncMencn "OCMr 



en ■^<na>C3N>* encMTONOTO 
-J mm'OP--J c^cn^^ND" 
eM Ot><nTOin TO "-■ - 



CM CM P- u-i -1 ON r 

.. __ __TO-I--i CMC^ 
^CMnOO r-tOCMCMcn --f 



1 m CM On en m r 



p- ^- en o CM 



tn CM --J •-' m 

C^ -J- 0» nO CM 

in -J >r m (jN 



enp- cMOmcMON Nocn^'- 
o-o menr-icnr^ \ornOr 
rHrH cMCMcncnen cnencnc 



^ O C^ CJN o 
On r-l 00 -J -t 
ON m CM -} CM 



S onO r-ir-itoincM dmroc 

ON P-CM NOC3eMTO<3N (nP--TOr 



^ TO nD NO TO ^ r 



JCMcnen enenenencM toen"- 



p- en TO o 
«n CM en TO 

CM CM r-* 










sr 




CM -^ 

NO m 












r-H CM 






























in TO CM en 










5 o o 
n -1 m 



3 oo c 

388* 



O O O C - 

88888 






^ ^ (^ ^ ^ 
(h(4 t4t<t<F.rH lu V <i) 0) n 

II mil §§§§§ 

O Q O O (3 
OQ QOQOO QOQQQ 
CO SeOQO OOOOO 



§88 



o in o o o 

CM CM en <n rH 

(h ^ ^ ^ ^ 

qj qj hj qj qj 

X) ■« tJ "D -0 

§§§§§ 

O O O O Q 

8 o Q o 

O O O o 



WW ■«»■»»■» 



ssana 



o o o 
o o o 

O O - oj 
CM m r^ ti 



■a -a -a O 
§§§o 



3 O O O 

3 O O 

■< CM in r 



8888S 

O O C3 O 



• OOOO OOOO 

gcMcn-^m ndp-toon— I 






-«--w-«-w-«e- -W--W--W"** 



3oooo OOOOO 

r-ir-ieMen->r ^nNpr-TOC^ 
■«■■«■ «»<©-*9- «»w- w w w 



0) 4) I 

111 
88S 

o o c 



0) 01 

■o -a 



-o -a ■o o 
§§§o 



Fh Pi P* ^ F^ 

Qj 0> OJ OJ ILI 

■o -a -o -a -o 

§§§§§ 

8 OOOO boS^- 
OOOO OOOO 
OOOOO - •« -Q 

»*«~-.OOQO 

inOmoo ooo « 
r-icMCMcnm iHcMmr-i 
«)-«)- ■w-'W--«e- -w-w-w-w 



m" 3 ' 



3-w--«--» 



Individual Returns/1970 • Deductions and Exemptions 



117 



\D-»t(M^ [»-n|to>TtM eoHfnt^co tooc^vD-^ rsimio^ o ^p-J 

-Jct»vO(T> xocc^TOtn (nnrHvDNt inot^nio lAcvjinto o -3o> 

C^MiOCT' tO(*l^D'--lr^ C^r-(>ni/>"4- ^intnr^OJ \C Oi O n> iTi r-.,^ 






H fM rg CM (" 



C^ >A I> ■-! ^ ^ C 



J^ f--r«jco>t(M tOi-int^*o »OC^>0--I r\jm\Ot^ 
30» ico^p-totn (»^p^f-(^o■^ moc^c^io m<>j>o*o 
3&. oo(n\D'-tr-< [>f-itr>tr\>i r-iinnr-ry >ocmOcj 



ooeot^o* -^ a^ r-t c 



J 1^ frj \0 *0 



J CO t- U 






r-1 CM "o r- 

-g- lA O* fM 



5Sa& 



J CM c- i^ 5 
5 r- >i o c 



co«c\iQ-.t ^«^(^(M 



■\xO 0>\00r^0> OtMTO-. 






CM f^ lO O lO 



''o*>o c>r-t^tt>c 



3 ^ •-' Er 

r Qs CM to 

«0 v» t^ 1 
«0 0> ^ CM 

en (^ irt t^ 



< <M CM CM CM CM CM f 



^^MCM^MIM CMCMCM- 



-g' \0 O O iD 

cn n 00 m c^ 
— < c- r~ CM 



ScmcmOcm -jq>o\0(?> -.rc^-TC^i^c^ t^->ir-o 
>i-\5.oOtd cncnu~irMaJ cototorM^ co^t^r-f 



^o^or>-n (nO(T>r-i*4- oar^cMt^u^ mo 
,,_ tir»tno>o o •-* \D uy r-t — ■ — ' ~ — ■ 



•O o vO TO 

>0 P- CO 
CM U-i 



iTiTOc^-^'-" (j\ ir\ yr\ a •■ 



ic*\u^->t irVpHtniOO iOCT'>00->I COOp'-im'A tOCMm-f 

irivoc- -sjoofn:^-H oviTiiocMii inC3in>oc^ c^CMCMcn 
fMir\ TO'-iiriO^ .OCT>0— iCD iriCM-fCT>u-* (T»irvin\D 



CM [^ CO O 



1 r\ t^ ^ 'J3 f 



HCMCM fMCMcncncn 



( vO (»1 \0 -.O CM •- 



CT- r- >t r- o 
m ^ en ^ (^ 
CM -J r- --^ CT» 



^OvOCMTO TO>py 

r^m(ncMC3\ roovic 



\0 "^ P- CO -.f o^ 



^ocMto (n>0(n>rf^J (^c^coc^^fl 
■\ r-i iTi a^ c^t~-cokncM Cru^cMincy 

JOCMU^ tM-OCMt-CM 0[^-4-00 



J .-< >n ^ 

>t TO -J A 



o TO m o >c> 
■ -1 ir\ ^ O 

-4^ CM f- 



^ t-- cj* en o^ 

to >I rH CM [S 

^ (n ■— ' 'T* >D 



3 ^ -.t ^ C 

Ij to -J -O r- 

- TO pS 



*fMcnt-o o^Ointn'O cj^.poi(no* ocmto-^^ --'cV'- 

■--*OOiAvJ CMtn>OOiO P--5'"'CMr^ rH<OrMCO>f •£}■-> 

~i --I i~- o^i-JcMuiiA -j-cnr-jovvo o^r-t^cod 



J CM CM CM CM r- 



r-- en o TO 

(f O ■-! ^ 

CM CM ■-" 



O (> C^ r 



<^ -O O CM CM 1 



COO^Dl^^^O r-t^(JiTO 
^ CM '-I sf 



(n \p TO 
lO -J >i- 
TO [^ cy 



"-toc-O'-j- t>»or-cMC- »Ac-y 
t-r-i^TOt^ TOTO[^tn-t cninC 

vOv£)COTOO> CnsOTOCMCO r---"" 



CO c^ en CM t> r- 



■a 





RSSSS 




en \0 CT* iri r-l 




-.1 en en in rH 





m o^ r^ TO 
en o^ r- >-» 
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en CM -J tn o^ o 
CM t^ C-- a^ v^ o 
m en o <n CM en 



CMCT-t^-CMC TO^[>-00 
■TlTOvOOCM ^OOC-'-l 

rH%o-^'-'OJ OCM-^en 



4 r\j n m '- 



r o* tn o 
^ -^ -.1 -, _ 

3 -J P- P- 



c-Oxotnc-- >rt^E 



-TOCM CO-JSj OJ ^rH^OO •OP-0 



\D>nc^nr^ cncMc 



^0 en en vO "A cm 



vD tn P- en CM CM 



yD en tn \D Ti cy 



^ cj^ tn r- 
o\ o CM a 



HP- o tn TO 



o en o\ r^ 



tnTOCMC- Q to <J\ r-l O OCJ^CMCT''-' ^--IC^C 

anjo^ oio--HCM:j cm\dOvio> >ffM^ 
-1P-(M -.JenOTOO TOr^r-l-0-^ -ir-J 



fMTO>0 --roop-u 



I iT\in-j^ -^f-imcMp- (7>enc^r^o \c> •£> ^ o^ •-' -^-jct'Co 

^^-1 o m >t G -4 oc^^cM:^ CM^oc^(na^ ■^'N'"' 

c^r^e^ (jvo^op-eM mcMOCoO p-'^0•o-J -J-rJ 

\oO ooNO-p^in lAtnfncMCM voencMCM'-' 



(^ o p- u 
CO ->t en c. 

t^ CO •£) vD 



c -a 

01 0) 

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A Oi t> lOU^tnO^in CM;^-«JP^O r\ O^ •£> O^ O 0-.T->IvO 

jrHcn enfn'M'O'O ??*?g50:^ 'O'P**^^" ~ '"" 



3 O lf\ 



c^ •? 3 C> >? 

>0 ca O to CM 



O to P- rH 

en CM en >!■ 



J p- o o >o «o «r» m CM CM f- 



^ en >t o c 

t CM H CM r 



SCM 
vO 
tn tn 



ag 



I en P- P- 
p-vOO . _ __. . 



-.t o o o 

p. vO vO CM 



\0 P- P- t^ P- 



ICnP-P- TOCMTOmCM TOOCT^O^tn OCfencjN-^ ^i-icnO 

P-iOa\ lOTOP-vD^D -t-JvICMTO ™2C~-'-^0; -^CJU^CM 

eni— <i— ' tOiH\D>JTO too*•0■-^'-^ -«fTOCM'-<to \DTOir\tn 

^CT" ^cncM>0'0 tnOtnTien o^o>cntoo^ cmidcm^o 

^" -^ rj tn sr K -o p- c- p- r- p- >j- to \o t\ p- en r^ --i 

CM 1-1 .H iH 



;3a; 



lU^tMO T^\0O^P~^O lAO'tnp'CM p^inCNiAO u~\o^mo^ 
Otnu^ rHO\mp-m -jOcnTO-^ '-i--ju-i(j>to --itMCT'CM 
%OCT>-J' r-lsTtn^O^ CT'TOCMCMvO .^C^Ot^TO CMiAvOvO 



^ c^ "O TO p- p- 



lincMO O'-tp-'^cp m-ji-iTOo^ {T.ir\incoco invDCMOv 
ocnic^ cncp^f-^o en-of^"^'^ ojen'-'C^TO TO"— lo^^^l 

\00>--f C^->rvJlTiTO CM-JiAr-lvD O<riP--0P- .-lirivOxO 



HCMfMCM CMCMCM.- 



)(^ --rtn-JOON cmcmOcmto 

)« (n-J-r^TOO\ ■^CM'-tp-'M? 
■\ a^ en P- o en ^ ^ tn ■-< cjs \D 



en TO 
p- p- 



CO CM 
(J\ p. 



en en O TO >o 

O TO TO tt CM 

-^ to ~t O <3 



am c^ 
<£> p- 
CM -^ tn 



o ic> \o (J* tn e^ c 



SRS 



TO O -J P- vT 

TO o en CM c^ 

:^ ^ -J- (Jv CM 



-J .-I CM O* O 

p- tn en O* en 

in CO di a> O' 



as; 



<n CO ;: 

S3S 



H<NJ CMCMCMCMCM i-HU^tnsOxO 



f-1 '-I sr ry 
o tn tJ» tn 



^en^O->f en(3^'-'TOO 
^fnCMO^ p-csjcnoen 
3>lO\CM mrao^Ovtj* 



-I r-l CM CM CM f 



> en >I -.r 

> ^ CO %o 



TO if\ P- lO 

tn >i "O p- 

TO u-\ CM (T- 



3 O O O O C 



__„ 888S8 

ooo oooo "rHfMcn 

p-"® (^ ■-' ■<» t^ «» wj * » <4 <o - to w > <<» 



s ° 



o m o o 

CM CM - - 

I tn -^ m xo r^ CO (^ * " '~ '" "" 



(uojiuiiiiii "O'O'O'O'O 'O'OTa'ni 



C3 O " 0> 
CM "n r-t S 
«3--«-«» O >^ 

U U I 

a> 01 < 

■o -a T 



SO O Q 
„Sfi9 



h-o-a-o-o Ti'O'a'O'a SSSSS SSSSS 3330 

SSS§ §§§§§ =.3335 33333 g 

I33P3 3D33P OQQQQ OQOOO QGs_- 

§000 OOOOO OOOOO OOOOQ 

ooo OOOOO OOOOO OOOOO 

ooo ---- 



o o c 

O Q O w I, 

oooo 

-*9-«9-*»-*» <S CO <0 CO -6 

o 

rHOJiutuiii a)<u<U(i>i 
■w-a'O'13'a TST^-aTDi 

^§§§§ §§§S! 



88888 



Q O O O Q 

8888°- 



OO c 

88c 



■H ^ to - W CO -ft 



OOOOO 

■> vD p- TO t^ 

9--W- - - — 



vjcn-^ inOiAOO 

, „„ -t r-l r-l .HCMCMtniTl 

*}-■«■«■ W W W (0 w to - WXO - W-W 



3oooo OOOO 

r-<<HCMcn-^ <C\\OP- 



r-" CM en -J ir> 
w » > < o - w ■«» 

Fh h t< ^ [h 

fl> 1J OJ (U <u 

■O '^ 'O TJ T1 

§§§§§ 

OOOOO 

8Q O Q O 
OOOO 



<! » <»<» O 



U t* l-< t^ u 

mil 

OOOOO 

88888 



III 



O .-I CM tn -^f 






**■ o a 
ooo 

In O O O 



£S.Sp 



118 



Individual Returns/1970 • Deductions and Exemptions 



S3 

(0 S 



in O o> >rt CM 
(niD 01 ^ CO 
cMO 00 n o* 



to vO o 
t^ w r-t 



m o^ vj oj -^ 



tMtOtJs CUiOC^iOt^ 



■ tn -.r %r vD m r 



O t^ ■-I CM ^ Or 



^ iTi o tn t^ o^ lO 



3i-<0»CM->J mOr-l(\Jin f\l-^COCO\0 004 



\Nr^a) (T'lAr^oo r~rHu~i>}-c^ lO-JOr 



«0 ^ CO o» o 
w c^ n r-" CO 

O %f CO ■>!■ to 
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(^ O O lO O* 

in u^ r- [-. -J- 

rH en n (^ <N 



■ mvDcoin n<Dt^« 
iin\DO»in oja3cM.H 

■ (n m [*- tn c^ -H 



rHrMTOr-ic -sI>D''^>fr~- innjOOCT> TOD^Ot- r^Or^t> 

S-jvDO'O a^>oo-Jr>j cocn{j«-jTO \DOC--OCTv >nQicyto 
(nconj^ ^^tor-tn cor^cofycM mcn.HvDm cooon 



CD ^ O rH t- 

(M •-' -J <N -H 

vO O^ O n ->J 

'-i rH nj OJ OJ 



in>-icy\oO r-:J>n>co 
u\ ^ Ot t^ r-t r\0^in(M 



^o«0'-^^0'n cvocoino^ mm 



>J O >0 CT" 
TO t*: fO NT 



meoCT* c^^^DC^^o^- 



I (n >i ^ >x) >r> n^ 



r-t ir\ o -4 o vo mr^-^otn tH 

Som^i'-'tn comi-»o>m :i 
TOsOcSfnm <»ino.oco to 



(^ ov i> to -st 
c- tn CO 

m (^ 



\o^^min ■-l-4eoc^^o Or 
1 n (n m m -o m 



)-steo Of^inino •ijcOp-tO'O eo>nt:^Oc~- «nooco 
jtnvi t*^c^t^^J^->n .£icotHr>to mmmOyj t^ ^ ■-• \o 
H-jm ooj-j^o-j- o^^ic^vo^ o<niniAO vomCT^vO 



m m \0 --I 00 

-^ -J •£> t*- -J 

rH m n o m 



(ntnin^im mcotoco 
^ n m r- tn r- ^ 



J m n tn (^ (" 



H >n m (^ m 



o Q; rH r^ en n - 
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to r- -.J to (^ m u 



5c^mc>(n tc ^ ^o •£> •■ 



;r^coCTitn tncnOcotn otoo^c 

j-(n->ji-(m >DC~r-io>i-i in<nmcnC 

mtofn mfeom^j mmc3cos 



3 ^ sD 00 o^ c- - 



^-^mmm mmmi- 



•o a ^ fN 
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r^ lO m tn 
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■-* \C ^ fi 
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c^ m r^ CM 

r- CM jC CT" 

CO in O c*- 



omen iHOcncMTi cnmoo 
, _,,_ , .... _ ,_-300 {nrHC^r-lto mc-mo^ 
itn^o-^ mcoocnc- ■^cj^njso^ ocM>ncoto c^c^^o''^ 



-«it~-.fin xommmo c^^t~-c-c^ ooj-jocm so^^sr- 
[^tninco ryvommin coinsoo^m ocjvtncovo o-ooeo 
a*irt^r-( -.j-^Ho^o m'OU'i'n-.i -iinc--com iH—'O^in 



m -I m «n 
o m p- 3 



_ tnmtoocn -^tn^D■-l^ 
5^inO cotop-ftnr- o^totncn-- 
30v£)^ tnin\0>o-t mcnvrmo 



D O -^ m o 



\ (n -* "n to ^ r- 



^ I-" m m tn m r- 



^ <n en en fn 



> c\j c- m o O" CM c 

> .-i rH (jv m P-* -^ f 

J CJ» C^ CO CT» CM CM (■ 



Jo o y3 00 to m en 
m CO to to ^ m en 

ON-^-iTiCMt- Ntto^mcn ■-I'OP-MD 



mc^>Hc3 mcnO!:^<n 
Ot^CMCM ^o»o-jco 



o^ o o m ■i) o u 



r \o \0 > tn o u 



O CO o^ o c 



jiOr-l O'^-Jcoen \D<n'-i.Ht^ to\oeMr~--'f 
t<-ip- to^cM-'f'n -3(n'-<c3\%o cor-" 

^r-l -HtMCMCMm mCMCMr-tr-H -*' 



1 m r-i en 

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CiONinm 0iinr-coo cjvvocveno o>ocn-j'CO too^oco 
mcMcnm miA-^cMm .-f^cMm-j- Oenmo^D to^m^i 
•ct^-ina) ocT^enento cnmot^io ^ o> 'rt ~t ,-t t> c^ i-* 



CO -J tn \D 

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^cnin sotvtooovo ^^>vo« 



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■-I m fn o o 

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^mtnu-ivD c^tsent-i 



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3tDr-lrM COOCJ^O 
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•1^ -^^-^cMsrcn cncMcMcMto (n-vjOmc 
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■<m mmcMCMr-i iHrHrHr-J>-i enmr^mr 



* >o \D en o^ 
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to -■? en CT> en 
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cj« CM CM m en tn u 

to O r-\ V\ -4 )0 r 

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r- -vT en o t^ m 



IS 



CM .H t^ o 

to i-l 1-1 (M 
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o m '-' o o 
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ao >r> kn >!■ 
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o \o en t> \D 



o'dooS Sooc 



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30000 

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>^hf4(4^ 

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JOQOQ 00000 oSSoC 

3 8^g8_8 8_8_^8_^8_^8_ °-°- - - 

Ot-tOON rHr-(--}/-l? 



^ M h t. Fi 

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3 T) "O "O "O 

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880- 



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mOmOO 000 ■« 
rH m m en m ^ m m h 



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8888°. 

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i CM en St >n \g p; to c r-i 

r-4iDOi01<t) 01010)0101 

..§§§§ §§§§§ 

■^qQqq 00000 

eOOOO 00000 
30000 00000 

■-< r-H CM en -^ ^n^o^-TOc^ 



8OOOQ oooo_ 
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^ u tt t^ u u ^^ h t-< ^^ 

(UOJOIOIO) OJIUOIOIU 

§§§§§ §§§§§ 

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OiHm*n-4 inoiAOO 
^ rH H nH r-4 nH CM CM en «n 




Individual Returns/1970 • Deductions and Exemptions 



119 



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lf>00^'A 0(Mr-00\ C^vOtMOfVi U^COOJt^t^ 0^'-1^0'0 t^ *0 C^r*- CT>iAO»OCO inO>«n\OtO -3f\l<^(nO OOiTiniri 



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r-5M>r^ — — — *-— 



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ooot-com »Ar-.inOsr cocMC^■-lCM vooNin^j 
c^noooncm incoto(Mr-< >j(ONrNor- >-ifrrHO 



-j-jinc^m coOf-icooN 



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t^ CM->l'-<COvD -Om!£__ _- - 

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<H coNOtotONO (M-4-tor-in -fc^Of-tCQ moNcnto 

CO C\l-^ONON\D ^ yO '^ •-> •-* --hN-^CTnCD QN^fHO 

r-i c--t^<n(o-5 (M-5-*t^>n coon,-<cmon --j-ocur-^ 



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88 



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» < i» «» « » -to- 

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f— ((D^<1}<1> oiajo>(U<t> 'OtJ'O'O'O TJ'O'U'OT^ 

» tiiii mil §§^^§ §§§§§ 

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i-<i-icMco>r mior-toON ^r-iHr-J.-i r^cM^Mcom iHCM>ri>-i a r-ir-<tMro>? m-or-coON 



m O m o o 

^ CM CM CO m 



88S 




120 



Individual Returns/1970 • Deductions and Exemptions 



17 



g a 



a 

H. 



I £ 



<U 3 

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ffl * 



<ra3o^t--o to r-t c~ u 



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&TOii-i^r-i o'Ot^r-'A c^oc~-f-e 



^ O CM CM 00 r 



* CM t^ !J\ ^ 



tn \o ^ O O 

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.— I (7* CD \0 ■^f 



J CD f^ C- O CJ- - 



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OCMvOCOC^ (n>j00\0 l>iA£^0>.£i u^tM^^t- <£} C^ ^ ^ 
r\l e\l r^ xr\ <J' O^sDCMm^ ^lAO'^CM CMO^vD— to* C^tOt^-H 

'-icMr-^vj ino-DC^r^ n)«0^^O iniAC^ir*co NOt^njfM 



to 0\ n U-N r^ 




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r- .£) m -.1 55 

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sss 



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t> >r o> o c^to C 



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CM o — c^ 

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3 -^ lA TO 
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80 O Q O 
o o o o 
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§§§§§ 



o o o o o 
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t4 tl tl t4 l4 

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*»■ «*■«■-■-» 



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o 



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+J +i -p +3 



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158' 






Individual Returns/1970 • Deductions and Exemptions 



121 



Table 37.— RETURNS WITH ITEMIZED DEDUCTIONS: ITEMIZED DEDUCTIONS AS A PERCENT OF ADJUSTED GROSS INCOME BY SIZE OF ADJUSTED GROSS INCOME 

[Taxable and nontaxable retums--MDney amounts In thousands of dollars) 



Size of adjusted gross income 



Itemized deductions 



Number < 
r-.tirn. 



Itemized deductions as a percent of adjusted gross int;orae 



Under 5 percent 



5 percent under 
10 percent 



Number of 
returns 



10 percent under 
11 percent 



Number of 
returns 



11 percent under 
12 percent 



Number of 
returns 



12 percent under 
13 percent 



Number of 
returns 



(1) 



(2) 



M 



(8) 



(9) 



(10) 



(U) 



(12) 



Total 

$1 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 $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



35,430,047 



88,178,487 



121,119 



202,291 



1,855,827 



3.401,573 



1,243,930 



20,890 

39,333 

218,476 

708,827 

1,483,241 

1,973,192 

2,048,923 
2,195,097 
2,317,809 
2,537,775 
2,574,549 

2,487,364 
2,352,794 
2,125,056 
1,925,395 
1,680,298 

4,917,048 

1,785,048 

730,523 

886,392 

345,059 

61,818 

12,751 

1,747 

642 



31,356 
39,032 
293.179 
875,648 
1.857,794 
2,630,441 

3,021,436 
3,467,847 
4,108,768 
4,721,444 
5,128,004 

5,317,758 
5,291,661 
5,036,743 
4,770,754 
4,389,127 

14,612,585 
6,668,303 
3,377,002 
5,475,158 
3,843,277 

1,607,437 
891,591 
333.209 
388.933 



15,220 



9,265 



2,027 
6,296 
8,883 
31,936 
24,981 

7,712 

1,938 

316 

152 



1,139 

6,409 

10, 8U 

51,485 

63,887 

33,934 
15,988 
5.140 
7,112 



22,871 



16,764 
10,094 
20,371 
27,827 
12,186 

41,685 
76,607 
102,280 
130,915 
134,628 

567,929 
278,698 
125,108 
187,717 
84,626 

13,257 

1,949 

236 

79 



7,643 
5,956 
13,150 
20,247 
9,750 

41,585 
81,778 
115,999 
156,889 
171,138 

830,756 
500,604 
271,083 
550,092 
427,039 

127,364 
39,822 
11,437 
13,595 



(♦) 
(•) 
7,979 
15,580 

44,299 
39,503 
58,352 
70,923 
87,901 

78,789 
98,963 
103,684 
94,847 
86,835 

249,039 
96,787 
37,206 
50,083 
17,973 

2,549 

377 

54 

23 



("1 

(•) 
2,870 
7.397 

25,996 
27,259 
46,360 
63,804 
88,682 

87,375 
120,199 
136,713 
134,440 
132,126 

447,349 
225,855 
106,084 
191,404 
123,427 

34,611 
11,161 
3,705 
5,381 



(•) 
13,898 
49,009 

48,585 
78,374 
72 , 219 
105,550 
93,391 

119,967 
112,707 
107,189 
107,856 
98,119 

299,202 

100,720 

47,497 

50,884 

13,457 

2,293 

-<48 
40 



(•) 
5,639 
25,448 

30,506 
58,614 
62,007 
103,499 
102,418 

145,479 
U9,065 
154,606 
168,040 
164,200 

588,253 
256,819 
Ue,187 
215 , 198 
138 , 515 

33,825 

11,156 

2,968 

2,069 



(♦) 

30,685 
42,268 

75 , 176 
79,522 
115,566 
134,155 
136,515 

130,026 
122,890 
132,894 
112,196 
101,343 

315,921 
116,929 
47,829 
54,122 
17,684 

2,196 
316 
32 

19 



1A,156 
23,322 

51,863 
64,891 
108,686 
141,755 
162,003 

170,721 
176,523 
208,228 
189,786 
183,914 

674,904 
322,930 
162,525 
252,842 
143,596 

34,925 
11,026 
2,645 
4,567 



4,443.959 
11.674.153 
10,570,907 

8,741,028 



5.727.451 
20,447.499 
24,806,043 
37,197.495 



15 , 220 
12,393 
9,265 
84,241 



1,208 

1.473 

3,701 

195,909 



22.871 

87,242 

486,115 

1,259,599 



5,o47 

56,745 

567,389 

2,771,791 



25,743 
300,978 
463,118 
454,091 



10,753 

252,101 

610,853 

1,1A8,976 



65,152 
398,119 
545,838 
519.450 



31,675 

357,044 

781,390 

1,396,990 



73,708 
540,934 
599,349 
555,048 



37,744 

529,197 

929,173 

1,609,959 



Itemised deductions as a percent of adjusted gross income — Continued 



Size of adjusted gross income 



13 percent under 
14 percent 



Number of 
retiims 



14 percent under 
15 percent 



Number of 
returns 



15 percent under 
16 percent 



Number of 
returns 



16 percent under 
17 percent 



Number of 
returns 



17 percent under 
18 percent 



Number of 
returns 



18 percent under 
19 percent 



Number of 
returns 



(13) 



(15) 



(17) 



(18) 



(19) 



(20) 



(23) 



(24) 



Total 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14.000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Returns under $5.000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



3,660,769 



2,020,222 



3,890,089 



1,977,097 



1,870,507 



1,793,245 



4.163.381 



(•) 

(») 

(«) 
23,423 
54,370 

92,887 
107,640 
137,357 
169,738 
163,468 

160,467 
164,133 
129,095 
127,914 
120,877 

339,957 

112,561 

47,156 

49,056 

15,925 

2 , 171 

310 

40 

12 



(») 

(♦) 

(•) 
11,664 
33,657 

70,328 
95,077 
138,721 
195,757 
210,266 

227 , 916 
254,756 
218,583 
232,799 
237,286 

783,428 
335,470 
172,711 
246,301 
138,858 

37,256 

11,770 

3,511 

2,511 



(«) 

(*) 

(♦) 
34,877 
74,726 

93,630 
113,452 
120,549 
152,847 
146,966 

167,082 
157,402 
144,526 
126,428 
110,758 

345,954 

117,240 

43,117 

47,775 

15,168 

1,995 

341 
25 



(») 

(«) 

(•) 
18,550 
48,842 

74, UO 
108,160 
131,477 
188,927 
202,831 

253,960 
262,519 
261,764 
246,376 
232,794 

858,670 
374,221 
169,734 
257,388 
142,612 

37,162 
13,799 
2,589 
2,312 



(«) 

24,765 

77,643 

82,424 
121,619 
131,951 
121,928 
132,488 

178,419 
155,357 
147,554 
141,282 
112,684 

326,143 
115,468 
41,298 
43,974 
13,858 

2,003 
334 

37 
11 



(») 
(•) 

14,020 
55,934 

71,049 
122,807 
154,052 
161,082 
195,307 

289,167 
276,761 
284,516 
295,889 
253,028 

865,781 
394,479 
173,669 
252,997 
138,681 

40,300 

14,384 

4,083 

2.752 



(») 

49,216 
83,833 

84,574 
118,689 
128,169 
159,942 
192,134 

156,188 
153,218 
156,432 
122,521 
125,810 

310,624 

108,476 

40,045 

42,801 

13,620 

1,847 
312 



(•) 

28,882 

62,948 

76,944 
126,972 
158,486 
224,563 
301,771 

270,615 
290.975 
322,064 
273,091 
301,138 

880,822 
394,891 
179,134 
263,103 
146,155 

39,387 
13,906 
2,839 
1.109 



(•) 
5,796 
51,636 
91,5>4 

101,686 
93,793 
100,284 
142,134 

167,009 

143,524 
162,651 
116,996 
107,719 
99,419 

287,866 
102,907 
39,489 
40,156 
12,797 

1,890 

353 

30 

11 



(•) 

2.687 
32,558 
72 , 145 

97,810 
106,715 
U1.056 
212,297 
277,434 

263,638 
327,336 
255,382 
254,999 
251,874 

858,535 
397,390 
187,594 
256,729 
146,236 

42,621 
17,157 
3,429 

6,068 



(») 

(•) 
15,563 
27,592 
88,585 

98,486 
112,535 
132,174 
129,476 
164,812 

136,652 
126,342 
112,496 
113,967 
93,124 

265,327 
92,737 
33,801 
34,650 
11,002 

1,640 

294 

31 



6,093 
17,692 
75,282 

100,555 
136 ,454 
184,398 
204,449 
290,218 

265,001 
268,122 
259,643 
285 ,073 
249,493 

838,371 
379,039 
169,837 
238,026 
132,638 

39,514 

14,679 

3,605 

2,737 



85,268 
671,090 
702,486 
567,188 



47,465 

710,149 

1,171,340 

1,731,817 



114,958 
627,444 
706,196 
571,624 



68,634 

705,535 

1,257,413 

1,858.506 



108,265 
590,410 
735,296 
543,126 



72,136 

704,796 

1,399,361 

1,887,125 



138,591 
683,528 
714,169 
517,957 



94,204 

886,735 

1,457,863 

1,921,401 



149,593 
604,906 
630, 509 
485,499 



107.536 

825,312 

1,353,228 

1,915,759 



U3,671 
637,463 
582,601 
439,490 



101,327 

916,072 

1,327,330 

1,813,645 



Footnotes at end of table. See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the Data." 



122 



Individual Returns/1970 * Deductions and Exemptions 



Table 37.— RETURNS WITH ITEMIZED DEDUCTIONS: ITEMIZED DEDUCTIONS AS A PERCENT OF ADJUSTED GROSS INCOME BY SIZE OF ADJUSTED GROSS INCOME— Continued 

[Taxable and nontaxable returns — Ntoney anounts in thousands of dollars] 



Itemized deductions as a percent of adjusted gross income — Continued 



Size of adjusted gross income 



19 percent under 

20 percent 



Number of 
returns 



20 percent under 
25 percent 



Humber of 
returns 



25 percent under 
30 percent 



Number of 
returns 



30 percent under 
4.0 percent 



Number of 
returns 



^0 percent under 
50 percent 



Nujnber of 
returns 



50 percent under 
50 percent 



Number of 
returns 



(25) 



(26) 



(27) 



(23) 



(29) 



(30) 



(31) 



(32) 



(33) 



(34) 



(35) 



(36) 



Total 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or ncre 



16,733,419 



3,055,392 



592,378 



(•) 
(•) 

21,097 
36, 624 
66,568 

73,522 
91,541 
104,255 
124,611 
155,593 

127, 563 
124,429 
110, 214 
101, 186 
84,631 

225, 592 
80,907 
28, 180 
33,553 
9,365 

1,521 

283 

42 

9 



(•) 
(») 

10,884 
26,131 
59,325 

79, 535 
115,744 
153,401 
206, 504 
288,838 

261,036 
277, 992 
267, 567 
266,049 
239,039 

747, 387 
349,421 
148,595 
239, 300 
116,994 

38,075 

15,449 

5,161 

3,213 



(•) 

10, 662 

53,061 

229, 764 

353,532 

372,870 
465,891 
442,838 
500,624 
557,320 

526,847 
463,634 
425,480 
373,848 
274,864 

794,092 
258,452 
103,594 
108, 594 
34,230 

5,982 

1,184 

123 

33 



4,097 

30,897 

183, 671 

356,856 

461,306 
677, 103 
740, 599 
949,429 

1,181,084 

1,233,095 
1,184,046 
1,185,610 
1,117,805 
883,715 

2, 997, 569 

1, 261, 524 

621,752 

888, 642 

493, 388 

175,264 
73,028 
18,590 
14,349 



(«) 

(*) 
13,394 
69,810 

187, 291 

273,356 

283,726 
269, 606 
265,613 
306, 890 
267,438 

267,780 
231,467 
192,403 
146, 715 
144,314 

326,304 
105,302 
43, 916 
49, 371 
19,432 

3,787 
843 
105 
35 



(*) 
(•) 



181,288 
337, 692 

425,793 
476, 597 
543,354 
707,836 
636,515 

763,341 
721,721 
653,363 
538,716 
566,356 

,501,197 
631,913 
323,953 
494, 233 
347,260 

136,197 
64,868 
19,853 
17,839 



(•) 

29,876 
140,805 
328,291 
316,204 

292,890 
267,739 
298,099 
259, 924 
207, 127 

165,696 
146, 302 
108,247 
82,912 
66, 529 

195,381 
61, 598 
26,311 
36,564 
18,270 

4,446 

1,194 

172 

59 



(•) 
17,887 

127, 977 
400, 098 
489,479 

550,469 
590,228 
761,498 
746, 967 
663,827 

584,633 
565,793 
452,494 
373,020 
322,125 

.,113,867 
461,619 
243,619 
468,007 
413,106 

204,513 

119,357 

39,896 

36,403 



(») 
(«) 

33,625 
138,894 
179, 772 
174, 530 

133,943 
132,381 

105,492 
74, 399 
50,801 

54,297 
30,546 
17, 632 
23,071 
16, 799 

37,794 
16, 698 

6,824 
11, 670 

7,429 

2,393 
755 
120 
47 



(•) 
(•) 

24,612 
152,443 
278, 546 
348,005 

327, 113 
379, 924 
355, U7 
281,691 
212,519 

247,337 
155,315 

96,369 
134,391 
107, 957 

284,185 
162,903 
81.186 
195,995 
225,284 

142,812 
95,841 
35,549 
46,368 



(») 

(«) 
22, 938 
92,344 
95, 572 
92, 373 

SO, 361 
50,613 
36,377 
20,430 
19,823 

16,062 

11,005 

7,166 

5,678 

5,333 

12, 310 
5,361 
4,475 
4,313 
4,133 

1,464 
554 
101 
26 



(•) 
(•) 

21,110 
131,217 
180,791 
222,317 

240,135 
173,257 
U6,394 
97,678 
101,826 

92,743 
70,200 
47, 757 
41,427 
41,949 

113,896 
64,420 
65,661 
99, 515 

155,271 

108,416 
88,560 
39,322 
26,882 



124,791 
549,522 

548,023 
379,452 



96,387 

844,022 

1,311,683 

1,663,595 



647,070 
2,340,043 
2,064,673 
1,306,284 



575, 522 
4,009,521 
5,604,271 
6,544,106 



546,035 

1,393,273 

982,679 

549,095 



575,045 
2,840,094 
3,243,497 
3,537,312 



815,932 

1,325,779 

569, 686 

343,995 



1,035,672 
3,312,988 
2, 298, 066 
3,105,387 



529, 253 

497, 521 

142,345 

83,730 



804,471 
1, 556,400 

741,869 
1,270,123 



306, 288 

207,604 

45,244 

33,242 



557,298 
764,291 
294,081 
761,942 



Itemized deductions as a percent of adjusted gross income— Continued 



Size of adjusted gross incone 



60 percent under 
70 percent 



Nuntoer of 
returns 



70 percent under 
80 percent 



Number of 
returns 



percent under 
90 percent 



Number of 
returns 



90 percent under 
100 percent 



Number of 
returns 



100 percent 



Number of 
returns 



Over 100 percent 



Number of 
returns 



(37) 



(38) 



(39) 



(40) 



(41) 



(42) 



(43) 



(44) 



(45) 



(46) 



(47) 



(48) 



Total 

$1 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 $3,000 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$U,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 nore 

Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



283,752 



172,150 



1,044,058 



214,315 



(•) 

(♦) 

26,830 
41,361 

63,517 
38,548 

30,036 
20, 165 
15,915 
8.234 
6,180 

7,853 
6,760 
2,102 
1,711 
1,643 

5,853 
3,472 
2,037 
2,370 
2,341 

1,021 

351 

51 

21 



(«) 

(•) 

30, 124 
68,192 

144,652 

108, 674 

105,379 
85,433 
76,254 
44,728 
38,226 

52, 656 
49,066 
16,746 
U,907 
15,842 

63, 198 
49,100 
36,847 
59,223 
103, 972 

89, 162 
66,315 
21,424 
28, 585 



(♦) 

(♦) 

9,380 
33,070 
22,723 
25,860 

13, Ml 
13,433 
18,661 
10,017 
4,182 

2,825 
1,591 
2,754 
1,114 
353 

3,183 
1,418 
1,158 
1,993 
1,423 

532 
253 

44 
36 



(♦) 

(») 

10, 937 
57, 177 
60,635 
84,931 

57,549 
62,614 
102, 227 
63,439 
29,335 

22,375 
13,228 
25, 619 
10,698 
3,701 

41, 552 
24,373 
23,313 
56, 807 
73,969 

58,804 
55,834 

24,206 
79,703 



(») 
9,691 
16, 057 
21,933 
13,374 



3,162 
5,482 
(•) 

(») 
1,067 
1,137 

(«) 

769 

2,260 
929 
947 

1,726 
823 

364 
156 
39 

17 



(•) 
12,791 
34,344 
62,351 
50,011 



20,132 
33,731 
(♦) 

(•) 

10, 553 
11,783 

(») 
9,302 

32, 103 
16, 959 
21,900 
55,591 
48,926 

43, 612 
38,722 
21, 712 
36,054 



(•) 

9,788 
15, 199 

9,494 
11,263 



3,952 
2,617 
(•) 



1,300 
540 
645 

1,013 
655 

343 

150 
37 
11 



(•) 
14,304 
36, 519 
32,595 
48, 222 



27,520 
22,100 
(») 



21,042 
10,634 
16, 212 
38,478 
43,862 

46,053 
43,087 
24,806 
16, 137 



(•) 
(•) 



(•) 
(•) 



727 
703 



17, 305 
19,548 
41,369 
35,557 
33,103 
19,060 

12,943 
3,657 
6,131 
2.678 
4,617 

1,623 
1,961 
3,121 

1,679 
1,073 

2,790 
1,552 
1,004 
1,569 
862 

356 

152 

44 

11 



30,405 
32,486 
149, 508 
156,072 
158,125 
116,199 

100,205 
31,503 
53,764 
31,327 
65,473 

32,458 
34,222 
59,496 
26, 967 
21, 128 

68,581 
47,329 
42,506 
103,728 
74,405 

62,836 
54,979 
36, 691 
33,137 



170, 576 
80, 580 
20,079 
17, 517 



351,803 
350,025 
149, 217 
517,326 



93,489 
59, 934 
8,637 

10,090 



214,663 

315, 2U 

75,620 

433,561 



62, 739 
16,403 
4,031 
7,263 



161,438 
102,345 
42,831 
315, 579 



48,240 

15,403 

1,061 

4,694 



133, 570 
99,905 
11,578 

260,361 



(») 
(») 



(•) 
(«) 



166,442 
30,076 
9,457 

3,340 



642,794 
282,271 
174,270 
524,242 



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

(») An asterisll in a cell denotes that the estimate Is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

^Occludes returns with no adjusted gross income. 

NOTE: Detail may not add to total because of rounding. 



Individual Returns/1970 • Deductions and Exemptions 



123 



•9 +^ 



3§S 

rH oj m 


to H -«* «^ f^ 


H O r-i "Ti r^ 

53SSPJ 


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-°"3 


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to <r\ tr~ 'D ly 
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t> rj -1 H to 

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r- r\j o» TO 



>o O f^ 
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n TO rH (N " 

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•O TO -J C- 
TO u^ O^ O 
r4 >r vO r^ 



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\ u-1 TO 






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f^ m -t H 



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?sa3 



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ry 00 -Nf 



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41 3 



fA nD ry O 1-1 
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H TO M-i ^ -J 
CM CM TO TO ND 



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tA t: fA lA nO 
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nT lA -4 O On 
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CM CA <A u 
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u-1 nO -* CM 

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r-l On O On >t 



O C^ CM r- CM 
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ON rH iH r- O 



•O t f^ '^ 

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tA nO -O CA 
O TO O lA 
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CM CM (A CA ^ 



-\1- -^ in nD nO 
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nj CM fA CA -J- 



CM CM >r lA lA 
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>t >t ~a- (A (A 



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lA lA -si- lA >t 
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J ^ ry AJ 

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1 -J- nO NO 



lA to ^ nO 

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H y3 > rS ON 
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fA Al t^ 1-1 
cn CA nO y3 



t~- (H CM NO nD 

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iH Nfl CA TO 



^ TO ON nD tA 
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H NO C^ y3 

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§3 



^3 






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CJN [^ iH C^ Al 
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TO O O C- O 
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CA NO rg O ON 

ON ON O -j ON 

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O ON CNj rH CA 
ON CA H On On 
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-J' CA -O O H 
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kA r^ On CA -O 



r-i C~ ~t r-l 



O nD O [•- 
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CA <A ^ lA nO 



lA (A fA CA nO 

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NO tjN NO [^ NO 

(-1 NO >± -O >A 
CA CA -J lA nO 



in On AJ O- 



> CO TO 
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O 10 

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rH CO u-l NO ^ 
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nD TO C- CM r-l 



TO CA nO O 
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aO- AJ <A O CO CM -t 

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CA (A ^ CM rH 
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0> TO C- >A ^ 



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■> O > m 



t- CA (JN TO CO 
t ON t^ CA H 
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TO CA lA nO O 
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NO TO nO O 
CM r- TO > 



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CA TO fM O NO 
AJ Al rH C: 'H 
ON O H O m 



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[SRS 



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CO QN u-l CA O 
^ O ^ ON C^ 
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O lA -J- CO y3 
O lA rH O [S 
:^ O ^ CA lA 



Al AJ CA CO Q 

SrH ON nD -O 
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O sf 'O t> 
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rArHNOr-rH TOOCD-^r 

StAOrH'A COCAnOOC „.-. ,,, 

CAnDCOiA i-IOCMONtJN iA>i'TOO-4- [^C 



CT> r- O -O O 
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^ TO nO CM 

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B-vt O [-- -nJ- 
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fA CM O C- CA 



ON rH -Nf <M TO 



fA C^ CA TO 
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NO TO (A cn 



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nD fNJ TO >J O 



-^ C-- CM CM rH 
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CM CA li" -st lA 



On TO ^ C 
rH U-l nS C 
in CM O r 



o Q ^ t> o 

>f O O nD H 
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rH I> O ON rH 
m ON in rH O 
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:i TO C; 

3 CA O 



lA TO O CM 
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C- O ON t o 
m (M :^ O Al 
NO NO ON CM CM 



C^ CA t O TO 
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CA C- H r- 



3 CA C- CA NO 
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3 ON -tf ON (A 



ON ^ TO c^ no 



TO O rH TO 
lA On :^ <-H 
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•vf H O O in 

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lA :^ TO rH CM 



I> -4- I> rH O- 
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(3N to ^ CJN CM 



CM C^ ON rH -4- 

(A f- yj NO cn 

TO CA O TO NO 



TO rH TO ■© 

O CM AJ rH 

TO On CNJ On 
■A On CM (A 

On CM :> o 

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< TO CM r 



H CM 



in CJ> <3N NO O 
to t-iO^ C~ rH 
r- CM -4 CM -J- 



CA nO -O O O 
nO CM CA TO rH 

TO CA rH TO m 



H >A O O O 

[^ lA On (A -Nt 
-vT ON NO rH m 



O H -4 -4 

r- r- [> nO 



CM rH nO O 
rH On m lA 
CA CM ON O 



'A ^ c^ •4- m 
c^ ON H r~ o- 



SCM ON lA -4 
TO CM TO --i- 
ON C- C^ TO CA 



1-1 CM On NO CA 
H rH -Nf TO "A 

O- rH CM ^ m 



J O- NO 

i i-t C~- 

H ON ■O 



(A O C^ CA CA 

O TO CM TO -4' 
ON t> t> TO CA 



U 0) O 0) V 

o 01 -H (d 



•rl 1^ 



8 O Q O 
Q O O O 

o o o o 1 

•4 ^ « .^O 

nO [^ CO On rH 

■«» w - w - to to 

h ^^ ^^ !-i u 



o o o o Q 

80 
o o o o 

rH CM CA •4- >A 

w xo - wxo w 

I (h t> F-. Fh 



§o o o o 
o o o - 

o in o CD o 

CM CM CA m rH 



•a -a -a TJ -o 

§§§31 



t. t. U L. t. 
'3 'O "^ "H T3 

§ §§ § § 



rHll)ai<D<l> oioiiiJaitii 

HO- ■a-o'D'a -ati'O'aT] 

>.§§§§ §§§§§ 

ii)_ oooooooooo 

'°QQQS QQQOQ QQQOO QOOOQ 

seSQo OOOOO OOOOO OOOOO 

30000 OOOOO ^K«ii* ■vn>s'.>N 

t.n,<k ^^..^^ OrHAJCA>r lAOmOO 

rHrHCMCA-J- >Ay3[-tQCTN r-i H •-{ i-i t-i rHCMCM"" 

*e--«0-«J-H©-<O- HO- -tO^ <«■■«■■««■ «*«^«J--W-**^ -' -" — 



O O - ill 
«-HO--«S- g 
Fh (4 (h 

0) o) a> (h 
■a t3 t3 o 

§§§g 

o o o o 



8 Q O O 
O O o o 
O O O O -N 



., ^ u u u u u u u u 

rHiUflJQJO (udiaioai 

40--a -o-axj TJ-OTJ-o-n 

h§§§§ §§§§§ 



rHrNjcA-4'n omOOO 

H H rH i-i i~i CMAJCnu-irH 

■«0--«-40-<0--*0 W l w> ■»« >«> 

Fntitit^FH U U U U !-, 

<l><l)<L>aill) (11(U<DID(1J 

§§§ §§ § §i § § 



t^ u u 

T3 T3 Tl O 

§§§8 
asa° 



^-§- 



-d O Q C 

§88? 



<o- ■«»■■«■■«■■» <o- <»< » <» 



HO- ■»**■**■<? 



■««0-H*HO^ 



■«"«0--«»-«0-'«0- <» «> « o - « ■ 



01 O t •> 
■U *0 "A 
S "A rH rH 



■»J -H +J +J 

cc ce (s ce 



Fh ^ 01 q q 

0) t- 3 3 

ra m 03 g 

+3 a) 0) OJ ^ 

X "O -a 

01 C 3 3 

-p <i rH rH - 

O)'-^ >: C H 

01 * W l-H Q 

W^r^ -N. 2 



124 



Individual Returns/1970 • Deductions and Exemptions 



St 






c u - 









•S +^ 



coriNroeor--Nio ^oooo^£)tM(^o*oc^JOl-l(n co r-i 






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iDp-tminOm^Dirip-i'-HsOiAC 






C0C0OJi-<0\vOr^<0>£> 



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jrM->J r-i(DtO-tr-{(T'Or^-: 



c^ r^ to CO o c 



H c^ in in >£! ^ 



-I o o vO to <M « 



,rHOJirif^nconrHc\i(^ 



*0\coc^Qie^O*>jcnO •^p^c^OtOOlf^(^Jl^^co^o>- 



J M (M --I cv nj 






■< to CI >D C^ O 



o.-<r» (nO-tfmf-<oi>-t>cicMr«jo 

OJ (^ CM CM cy « (M M l> >f O) \D «o CM 



JvO-^>AOf^t--tO r-HCMr-OiOi-JCT'-fO-J-Or 

■<r^ou^otp^o«^ c^o«oiNr'CntMO>'OC-c~->- 



r-jc^.Hc-.\0:*o (^cMOlnr^ou^^^t^tol^^lA(MC^ 
. - - - - . _. ^(5 . _ _. _ 



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3«)<^-^c~-tM(^o\r^ 



r \D -J ^o ^ u 



->J C^ <M C^ (J* >£) O 



S33^ 



SCO as oj 
to C> u~i 
CM -J (^ (^ 



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to to r-1 

cn f- r- 



to ir\ cr> to ffi vj -c 
to o o if\ o -1 00 

c- o o> r- -st cN c- 



to •-* \D (^ CM a\ 
* » * r>i o ■-> o\ n r-* 



-vitot^-'C^f^Or-'iAc: 

C^-Or-lf-lA^n'-l-Nrcnr 



^ in t^ r- ri 



avO O to O u 
~ -5ooj^oo»intoc^r% 



acnrvo-J-c^oocMOvotoOsou 
Ft-TOo\CtnjcJr-lr;-r-<>otoogc 
jommO a^o.-fO(nc^J>to( 



tooinojtDCD-cnc-Oin toctmnoeorHsoc^tocMnr 
^•0>tnj\oto:i^CM<N -sro-j^oi>c^^cMtntocot--ti 
cMmc-ooOfMiAP- t6!T't6t~-vDC-C^^(n<n'nrM 



v\oO(n^O'OOo cvoin ,_ 

■ "itO'H •^l■l>cMC^o^c^lnc^ 

■•coin r-o^^ ..— - 



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>-'vjo>\Oi-'inr-i>>\ 



o o fc >o 

to -I m .-I 

r> ^ •!) CM 



Q> (*1 t> vO 

•^ -4^ n s 



CM to t-- O 

C^ ^ m eg 

m c^ o 



o m (^ m 
t^ o o c^ 
CM -■t -.f vo 

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o nj •>} en 



( o O M 



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CM o« \o c- 

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U2 



< 55 tn CM o» c 



t^ >* O -4- CM 
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o o \o c^ o m 

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^'J•0<Mm•>J•^ •0-4' 

r^r^-j'ininr^cncn 



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■^ > en TO m o (j\ 



SCM 



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S5; 



Individual Returns/1970 • Deductions and Exemptions 

Table 40. —RETURNS WITH INTEREST PAID DEDUCTION: INTEREST DEDUCTED BY SIZE OF ADJUSTED GROSS INCOME 

[Money ajnoiints in thousands of dollars ] 



125 



Size of adjusted gross income-^ 



Total 


returns witt 


interest ded 


jcted 


Home mortpajje 


InstalLne: 


t pur.-nases 


All o 


tner 




Adjusted 


Total 
















returns 


income 


deductions 


deducted 


returns 


Amount 


returns 


Amount 


returns 


Amount 


CD 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(3) 


(9) 


(10) 


29,205,679 


331,407,322 


76,556,141 


23,929,477 


19,018,920 


13,313,397 


14,975,633 


1,698,545 


22,355,591 






20,465 


12,048 


42,335 


17,524 


12,514 


10,50? 


(*) 


(•) 


12,355 


6,312 


79,615 


130,204 


179,130 


40,522 


39,952 


22,179 


23,525 


1,814 


54,660 


16,528 


34S,757 


901,175 


478,720 


156,357 


153,715 


77,834 


138,326 


12,308 


227,518 


66,215 


807,270 


2,879,806 


1,087,173 


231,941 


312,913 


146,628 


342,879 


31,739 


547,032 


103,525 


1,290,763 


5,834,761 


1,778,143 


467,216 


515,579 


222,059 


577,317 


52,850 


924,480 


192,308 


1,501,744 


3,273,727 


2,319,703 


650,696 


666,159 


318,959 


686,834 


68,175 


1,100,142 


263,566 


1,761,163 


11,447,246 


2,377,625 


814,694 


804,536 


419,249 


891,306 


35,547 


1,340,385 


309,904 


1,896,598 


14,229,588 


3,427,534 


1,060,398 


1,080,712 


589,266 


968,452 


104, 580 


1,453,711 


366,554 


2,143,508 


13,227,097 


4,091,204 


1,313,090 


1,233,093 


725,334 


1,165,726 


119,232 


1,571,908 


468,032 


2,243,ia8 


21,333,763 


4,593,996 


1,525,142 


1,499,960 


376,793 


1,222,484 


119,872 


1,796,007 


528,486 


2,213,271 


23,224,840 


4,341,131 


1,608,871 


1,542,242 


971,406 


1,205,407 


128,935 


1,705,181 


508,545 


2,113,007 


24,290,841 


4,327,806 


1,592,531 


1,551,247 


931,706 


1,175,813 


133,584 


1,616,336 


477,250 


1,918,058 


23,954,893 


4,607,527 


1,514,474 


1,371,154 


927,621 


1,099,209 


123,255 


1,499,253 


453,513 


1,735,381 


23,415,202 


4,384,994 


1,448,172 


1,266,653 


905,964 


951,U8 


110,577 


1,369,165 


431,640 


1,533,371 


22,217,355 


4,098,682 


1,343,538 


1,152,330 


826,721 


359,109 


106,729 


1,182,501 


410,149 


4,403,196 


75,242,821 


13,431,191 


4,281,187 


3,362,757 


2,672,424 


2,401,835 


315,763 


3,393,669 


1,293,053 


1,544,110 


34,113,193 


5,990,076 


1,339,704 


1,202,942 


1,145,505 


744,453 


103,816 


1,169,205 


589,411 


613,124 


16,778,902 


2,984,174 


905, 317 


474,034 


519,224 


253,659 


37,946 


468,190 


343,162 


706,267 


26,259,030 


4,619,190 


1,372,040 


514,579 


634,075 


204,885 


31,176 


549,772 


706,796 


259,714 


17,748,411 


3,227,331 


947,792 


172,559 


261,811 


43,714 


3,399 


223,949 


577,596 


46,746 


6,101,291 


1,323,900 


395,413 


24,355 


45,045 


3,825 


1,094 


40,773 


349,273 


9,569 


2,707,723 


733,115 


212,155 


4,060 


9,256 


451 


423 


8,644 


202,476 


1,359 


912,874 


234,899 


82,331 


514 


1,421 


39 


27 


1,239 


80,881 


505 


1,165,526 


326,057 


58,322 


191 


805 


15 


49 


455 


57,468 


28,388,206 


377,594,618 


73,343,593 


22,971,321 


13,483,483 


12,893,856 


14,563,451 


1,654,760 


21,800,883 


8,422,928 


(•) 


(») 


312 


236 


(•) 


(♦) 


_ 


. 


(«) 


C») 


17,60? 


31,387 


13,294 


1,541 


(») 


(») 


(•) 


(«) 


12,292 


1,083 


205,203 


540,418 


201,211 


50,614 


76,634 


21,774 


36,128 


6,343 


134,090 


21,997 


610,872 


2,191,337 


675,943 


154,411 


187,798 


65,482 


283,404 


22,865 


424,674 


66,063 


1,139,568 


5,157,821 


1,388,933 


339,040 


418,361 


154,707 


517,677 


45,756 


817,487 


138,578 


1,410,350 


7,775,704 


2,005,577 


542,066 


602,451 


267,499 


649,538 


63,592 


1,030,671 


210,980 


1,709,094 


U,lll,978 


2,702,328 


749,790 


759,177 


380,345 


863,510 


32,754 


1,304,964 


235,697 


1,858,934 


13,947,185 


3,289,200 


1,010,726 


1,054,193 


552,874 


945,434 


99,310 


1,430,791 


348,545 


2,U7,195 


18,003,087 


3,952,606 


1,270,386 


1,267,032 


703,274 


1,149,209 


114,733 


1,651,314 


452,335 


2,235,217 


21,257,582 


4,506,347 


1,492,067 


1,4.94,717 


868,163 


1,219,903 


119,506 


1,790,354 


5CK,411 


2,205,471 


23,144,446 


4,773,416 


1,575,720 


1,536,256 


962,626 


1,201,606 


128,298 


1,597,741 


484,810 


2,108,324 


24,236,719 


4,792,887 


1,581,034 


1,547,496 


977,203 


1,173,815 


133,083 


1,613,081 


470,762 


1,915,271 


23,920,398 


4,568,325 


1,500,755 


1,368,443 


922,237 


1,097,434 


122,768 


1,496,459 


455,776 


1,733,840 


23,394,507 


4,363,156 


1,442,167 


1,265,425 


904,467 


960,107 


110,226 


1,357,889 


427,484 


1,532,218 


22,200,622 


4,076,967 


1,337,822 


1,151,930 


826,290 


358,932 


106,718 


1,181,450 


404,325 


4,398,351 


75,160,839 


13,356,485 


4,251,677 


3,359,371 


2,564,273 


2,399,301 


315,342 


3,390,127 


1,272,121 


1,542,375 


34,075,408 


5,951,454 


1,824,237 


1,201,306 


1,144,055 


743,764 


103,670 


1,167,851 


575,589 


616,747 


16,741,591 


2,933,721 


886,491 


473,598 


518,445 


253,595 


37,940 


466,813 


330,120 


704,845 


26,204,785 


4,553,768 


1,342,790 


513,889 


532,939 


204,850 


31,169 


548,382 


578,690 


268,858 


17,690,433 


3,161,755 


912,223 


172,184 


260,793 


43,669 


8,376 


223,148 


543,067 


46,488 


6,066,297 


1,282,389 


374,211 


24,256 


44,658 


3,805 


1,085 


40,525 


328,457 


9,488 


2,635,927 


708,272 


200,000 


4,030 


9,121 


458 


423 


8,564 


190,457 


1,341 


900,756 


270,570 


74,357 


509 


1,405 


38 


26 


1,223 


72,925 


502 


1,155,363 


313,627 


56,900 


190 


798 


15 


49 


452 


55,053 


817,473 


3,812,708 


2,712,551 


"56,156 


535,437 


419,545 


312,182 


43,736 


555, 70e 


494,323 


2,546,370 


3,923,233 


3,565,507 


963, 560 


1,039,733 


479,308 


1,087,288 


99,367 


1,766,055 


384,887 


9,546,131 


58,017,419 


17,310,052 


5,364,020 


5,339,460 


2,930,106 


4,934,802 


497,405 


7,352,153 


1,936,542 


9,513,083 


116,219,539 


22,760,140 


7,507,637 


6,383,626 


4, 613,419 


5,300,656 


603,030 


7,372,437 


2,291,207 


7,599,590 


203,247,131 


32,920,432 


10,094,260 


5,756,051 


5,290,556 


3,652,887 


498,694 


5,855,895 


4,305,121 



All returns, total 

$1 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 

46,000 under $7,000 

57,000 under $8,000 

$8,000 under $9,000 

$9,000 under $10,000 

*10,000 under $11,000 

in,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 niore 

Taxable returns, total 

$1 under $1,000 

$1,000 under $2,000 ■ 

$2,000 under $3,000 

$3,000 under $i,000 

$4,000 under $5,000 .- . 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 ■ 

$8,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 , 

$12,000 under $13,000 

$13,000 under $14,000 , 

$14,000 under $15,000 , 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 , 

$30,000 under $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 

Total nontaxable returns 

Returns under $5,000 , 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



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

(«■) An asterisk in a cell denotes that the estimate is not shovm separately because of high san^Jling variability. However, the data are included 

^Includes retiims with no adjusted gross income. 

NOTE: Amount detail may not add to total because of rounding 



in the appropriate totalis. 



126 



Individual Returns/1970 • Deductions and Exemptions 






o n 



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individual Returns/1970 • Deductions and Exemptions 127 

Table 42.— RETURNS WITH CONTRIBUTIONS: CONTRIBUTIONS DEDUCTION AND DEDUCTED BY SIZE OF ADJUSTED GROSS INCOME 

[Money ajQounts in thousands of dollars J 





Returns with contributions 




Contributions deduction^ 


Contributions deducted -' 


Size of adjusted gross 


Number of 
returns 


Adjusted 
gross 
income 


Total 

itemized 

deductions 


Contributions 


Contributions 




Total 
(Amount) 


:-a.h 


Other 


Total 
(Amount) 


Cash 


Other 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


C2) 


(3) 


(4) 


(5) 


(5) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 




33,633,601 


433,333,030 


84,857,630 


12,892,734 


33,571,709 


11,757,626 


3,416,514 


1,135,266 


12,888,494 


33,571,709 


11,757,168 


3,416,216 


1,131,485 








42,999 

177,365 

602,739 

1,313,179 

1,774,335 

1,861,583 
2,(K4,576 
2,167,218 
2,404,390 
2,460,021 

2,388,670 
2,259,460 
2,058,576 
1,862,628 
1,636,934 

4,315,364 

1,753,132 

717,945 

871,436 

339,736 

60,827 

12,528 

1,726 

634 


29,379 

290,418 

1,550,589 

4,654,567 

8,009,795 

10,253,344 
13,234,892 
16,260,585 
20,441,484 
23,383,036 

25,062,632 
25,969,179 
25,704,973 
25,132,234 
23,720,092 

32,347,264 
33,885,999 
19,498,364 
32,413,803 
22,386,338 

7,942,295 
3,535,133 
1,158,726 
1,407,349 


55,750 

260,286 

721,317 

1,618,533 

2,347,(»7 

2,738,567 
3,264,335 
3,844,700 
4,475,682 
4,926,396 

5,141,708 
5,099,394 
4,385,781 
4,628,078 
4,290,064 

14,336,227 
6,578,053 
3,313,653 
5,363,270 
3,788,164 

1,584,080 
878,509 
331,566 
386,270 


6,524 
31,922 

m,567 
275,365 
391,732 

439,835 
463,873 
526,106 
631,185 

678,601 

695,463 
664,225 

640,351 
619,822 
584,095 

2,000,226 
■979,249 
501,804 
880,963 

748,482 

396,103 
278,457 
131,133 
215,146 


42,999 

177,114 

598,990 

1,310,744 

1,766,570 

1,859,525 
2,035,399 
2,164,533 
2,400,543 
2,454,729 

2,383,011 
2,257,842 
2,055,753 
1,350,413 
1,534,304 

4,811,250 

1,755,300 

716,959 

870,028 

339,126 

60,648 

12,476 

1,713 

630 


6,485 

30,437 

108,544 

261,902 

378,515 

425,363 
450,093 
505,445 
609,794 
654,124 

559,708 
643,760 
612,702 

597,324 
562,531 

1,927,754 
928,220 
475,723 
803,694 
605,445 

247,361 

135,471 

53,111 

63,119 


(«) 

11,434 

39,771 

90,014 

132,391 

132,311 
158,290 
175,907 
223,169 
221,083 

231,925 
215,773 
198,018 
189, 1&4 
189,215 

505,128 
264,786 
103,719 
136,353 

57,327 

17,323 

4,946 

814 

346 


(») 

1,484 

3,023 

13,963 

13,218 

14,472 
13,787 
19,653 
21,393 
24,478 

25,758 
20,455 
27,652 
22,501 
21, 555 

72,501 
51,049 
26,087 
77,287 
143,062 

148,765 
143,001 
78,025 
152,027 


6,196 

31,667 

m,567 

275,865 

391,732 

439,835 
463,836 
525,106 
631,135 
578,601 

595,463 
664,190 
640,351 
619,822 
584,095 

2,000,211 
979,249 
501,304 
880,963 
748,482 

396,103 
277,877 
131,133 
212,161 


42,999 

177,114 

598,990 

1,310,744 

1,755,570 

1,859,525 
2,035,399 
2,154,533 
2,400,543 
2,454,729 

2,383,OU 
2,257,842 
2,055,753 
1,360,413 
1,634,304 

4,811,250 

1,756,300 

716,959 

370,028 

339,125 

50,648 

12,476 

1,713 

630 


6,192 

30.327 

108,544 

261,902 

373,515 

425,363 
450,077 
505,445 
509,794 
654,124 

669,708 
643,725 
612,702 
597,324 
562,531 

1,927,750 
928,220 
475,723 
803,594 
505,445 

247,361 

135,471 

53,111 

63,119 


(«) 

11,388 

39,771 

90,014 

132,391 

132,311 
158,289 
176,907 
223,159 
221,033 

231,926 
215,773 
198,018 
189,164 
189,215 

605,128 
264,785 
108,719 
136,358 

67,327 

17,323 

4,946 

314 

346 


(•) 


41.000 under J2.0Q0 


1,340 




3,023 


t3.000 under iA.OOO 


13,953 




13,218 

14,472 
13,761 




i6.000 under 47.000 




19,563 






$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

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


24,478 

25,758 
20,456 
27,652 
22,501 
21,565 

72,490 
51,049 
26,087 
77,287 
143,062 

148,765 

142,421 

78,025 

149,042 






Taxable returns, total 


32,469,067 


428,413,955 


31,554,814 


12,501,072 


32,413,832 


11,410,581 


3,323,593 


1,093, .»;3 


12,500,995 


32,413,832 


11,410,525 


3,323,592 


1,090,626 




(.) 

51,944 

353,035 

1,037,219 

1,578,339 

1,759,265 
1,988,139 
2,120,091 
2,374,247 
2,452,053 

2,380,706 
2,255,428 
2,052,994 
1,860,950 
1,635,734 

4,810,628 

1,755,750 

716,441 

869,821 

338,905 

60,570 

12,445 

1,708 

631 


(*) 

83,668 

925,085 

3,694,4CVi 

7,134,434 

9,687,857 
12,921,777 
15,909,195 
20,185,598 
23,311,364 

24,980,443 
25,922,269 
25,635,725 
25,109,674 

23,702,699 

82,258,781 
38,833,233 
19,457,134 
32,359,355 
22,330,562 

7,907,616 
3,512,520 
1,146,608 
1,397,187 


967 

34,042 

322,751 

1,077,446 

1,859,433 

2,416,344 
3,070,728 
3,650,694 
4,312,416 
4,838,869 

5,068,597 
5,066,Ca8 
4,3Cr7,969 
4,603,782 
4,267,834 

14,254,743 
6,522,872 
3,266,798 
5,291,353 
3,725,634 

1,542,762 
851,686 

317,237 
373,339 


96 

6,353 

55,162 

200,650 

319,423 

401,521 
432,270 
510,527 
613,851 
674,786 

690,990 
662,843 
630,087 
619,034 
583,025 

1,995,225 
977,225 
497,426 
876,927 
743,l>i4 

391,452 
273,781 
130,129 
211,245 


(«) 

51,944 

351,355 

1,035,035 

1,572,596 

1,759,139 
1,973,935 
2,117,407 
2,370,463 
2,446,761 

2,375,047 
2,253,936 
2,050,131 
1,858,735 
1,533,104 

4,305,014 

1,753,368 

715,455 

868,416 

338,308 

50,391 

12,394 

1,695 

627 


(«) 
5,854 

54,214 
192,004 
311,633 

388,093 
421,538 
492,181 
598,633 
650, 6U 

665,704 
542,559 
508, U2 
596,588 
561,552 

1,924,513 
925,378 
473,543 
800,536 
502,217 

245,048 

133,376 

52,554 

51,734 


(•) 
(.) 

25,453 
75,993 
m,981 

120,755 
151,920 
170,333 
217,102 
220,159 

230,924 
214,650 
195,035 
189,029 
189,134 

505,732 
264,224 
103,187 
136,118 
67,053 

17,205 

4,910 

808 

343 


(•) 
(«) 

1,948 
8,646 

7,789 

13,424 
10,734 
18,348 
20,214 
24,175 

25,289 
20,185 
21,978 
22,448 
21,374 

71,541 
50,867 
23,339 
76,410 
140,352 

145,427 
140,421 

77,578 
149, 512 


94 

6,353 

56,162 

200,650 

319,423 

401,521 
432,228 
510,527 
618,851 
674,786 

690,990 
552,309 
530,087 
619,034 
583,025 

1,995,211 
977,225 
497,426 
876,927 
743,044 

391,452 
273,781 
130,129 
208,260 


(•) 

51,944 

351,355 

1,035,036 

1,572,596 

1,759,139 
1,978,985 
2,U7,407 
2,370,463 
2,446,761 

2,375,047 
2,253,936 
2,050,181 
1,858,735 
l,533,10i 

4,305,014 

1,753,868 

715,455 

868,416 

338,308 

60,391 
12,394 

1,595 

627 


(•) 
5,854 

54,214 
192,004 
311,633 

388,098 
421,522 
492,181 
598,538 
550,611 

665,704 
642,625 
608,112 
595,588 
551,652 

1,924,509 
925,378 
473,543 
800,536 
602,217 

246,048 
133,376 

52,554 
61,734 


(») 
(-) 

25,453 

75,993 

111,931 

120,755 
151,919 
170,333 
217,102 
220,159 

230,924 
214,650 
196,035 
189,029 
189,134 

605,732 
264,224 
108,187 
135,118 
67,053 

17,205 

4,910 

303 

343 


(♦) 


41.000 under 42.000 


(*) 






43.000 under 4i.OOO 


8,645 






$5,000 under $6,000 


13,424 


$6,000 under 47.000 


10,708 


$7,000 under $8,000 


18,348 




20,21A 
24,175 

25,289 
20,135 
21,978 
22,4^ 
21,374 

71,630 
50,367 
23,889 
75,410 
140,852 

145,427 

140,421 

77,573 

146,527 


$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 lojre 


Total nontaxable returns 


1,164,534 


4,919,075 


3,302,315 


388,664 


1,157,877 


347,047 


92,921 


41,621 


387,503 


1,157,877 


346,646 


92,524 


40,862 




3,910,667 
10,937,788 
10,206,268 

3,578,878 


14,535,248 

33,628,401 

125,539,110 

209,580,271 


5,002,933 
19,249,681 
24,045,024 
36,559,990 


817, 609 
2,739,605 
3,203,956 
6,131,562 


3,896,517 
10,914,729 
10,191,333 

8,569,130 


785,884 
2,645,818 
3,086,026 
5,239,898 


273,911 

911,760 

1,024,096 

1,206,747 


31,725 
93,794 
117,940 
891,305 


817,027 
2,739,564 
3,203,922 
6,127,983 


3,395,517 
10,914,729 
10,191,333 

3,569,130 


785,480 
2,645,803 
3,035,991 
5,239,394 


273, 614 

911,759 

1,024,096 

1,206,747 




Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 


93,768 
117,940 
888,229 



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

(*) An asterisk in a cell denotes that the estimate is not shown separately because of high san^iling variability. However, the data are included in the appropriate totals. 

^Excludes returns with no adjusted gross income. 

^Contributions amount reported by taxpayer. 

^Contributions amount after statutory limitation. 

NOTE: Amount detail may not add to total because of rounding. 



128 



Individual Returns/1970 • Deductions and Exemptions 



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ij >o cn *o £*- 

lA m <M ■>* CO 
vO H CM vO lA 



D lA \0 to \D 
1 >!■ t^ t "^ 
3 rH rH O O 



I I I 1 t 



H On O C^ \0 en (^ 



a o\ [~- o CT» c- 5 



-4- -vf > I 



\ <j^ 'O r^- i-i (j>^vOcMr^ rHo^iA^o lAO^OH^J tbc^f 

([--HC^>lCE'vOOiACOCQ(\ 



ICOCM^A ^ACMrH^D-.J vOCOCpf^lA tpntr>Q> tOC-C^ I 
ItOCMrH 0£~-O»0fvj lACM>f\DO* -jt-^OrH lAt-HC^ 
HtOCMCO COD-HCMIA OtOHAJ^O ^0(n[^f^Jm O-f^ 



SOt?>->± rHr-fnfnO> H^r^'^CQ lOfMCMlACn tot 
vOCMH lAHOt-O^ -J-cncOCO'O COt^^OCMCM \DC 
^C^1^C^O cncMtOOCO lA-Of-iArH \OtOHCT^'J3 f^" 



(^ cn C 



CMsr-JC^f^ C--tOIAtOO 
CMrHOvfCO COC^tOtniA 



ntOOtOCO CT-AIOJ 
vD vD rH lA lA r- CM 

lO tn O o cn 



i-HC^CT'O-4' vDtn£>iHCM \Dfn%0>OrH 

C\i \D \0 ■~t fX) cntDr>^t^ (McniAvOr^ 

O^rHiA [>COiAi-HOO rO[-l%JtO\D 



itn cnnrnncM cmt 



I 0> to c 

SCO c 
i-H y 



-tn0\0->t CPiiAtOtOQ 



t^ o r- a* o 

^ ^J CM lO O 

CM 00 -O -^ Ov 



■°s; 



^(ncJ^tntD c~-*fMCDiA OtnC--H" 
^C^C^SCJ> CDO>0--fCM rycucnrn 

ru-viA^^i HCT^^o-4m vDH 



<-\)t7iCT>IAl> lArH" 

St^ \0 rn lA a> to IT 
rH CM HCO cn lA \J 



^c^ ^oc7»r^OrH ncno^ 

nn -J-tOr-lrHCn OvONt'^ 
JIA -4C^CM-4->t Con"^" 



rHC^tOtOO COrHi-HvO- 

cn-4-t^cnrH iAO\>0'Du 

rHCM-fiO^ C^iOC^C^r 



OrHO->l-S 'AcMrH> 



AjOeO<A>f OAJrHr 



.,,u^u. vj-.-.^™ A-JS-'-frH QeoOCT'O 

HtocM\D vJ^-^c^*A^o cnr^o-J-tn oot^r^cT' 
:^t'-<t.^ '^t^^t'^S j:?Sl^r?!0 Ji^eTs?'^ 



vO Ch -4 

3'- 



H en (^ CM Al C- 



Si" 'S 



lA ~j c^ CO 

aO C- rH 

>0 \D lA 

n O' <n --f 

en •J' CM 



H CT- CM AJ 
^ -O ^ r-1 

3 O nI- to 

3 CM H rH 
3 CM r^ fn 



\D to M3 -t 

tn to :J c^ 
to -I O -J- 



!^ rH -S O 

lA >!■ r-- r- 



>i en \0 t 
m ON t> » 
rH rn CM c 

-4 rn CM >A 
O' O tJv -4- 



J ' 



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\D ^ 'O <D 

to 'D C^ V~ 



! Gi d "^ 

5 O O CM 
3 vf CM H 



(J, OJ vD vD 
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J \o en 

r rH rH 

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vO to 'O -4 
C-^O rH en 



rH lA O to 
O r- lA rH 
to \0 "A vO 

cn rHto cn 

■H n d ^ 
O O t> lA 

•> ■* ^ •* 

lA to y3 rH 



tn tn o m 

rH rH -iS cn 



CM O nO O 

<JV cn ON ON 

[^ CO Ov [^ 



CM -4 




























^iiri 




CO 








rn o tn 





o o o o o 
o o o o o 
o o o o o 



BrMCn^JiA 'DOCQCJNr- 



3 O O 

1 lA rH 



1 f^ 

3 rH <11 



-O'O'O x)'a'C3T3-0 

§ §§ §5 § § § 



t. t-. Fi ^ I. ^ 

a) 0) c; 111 0) <i> 

■a T) tJ "O "O T] 

§§§§§ § 

O O O QQ Q 

O O Q O O O 

O O O O O O 



o o c 



} 11) O f 

1 -a t3 ( 



d rH O) 01 

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3§8SE 



■■«■ «-■«■■«■■«■«- 



lU O) 
t3 t3 



a> 0) 0) o) ID 
-a "o "cj "D 'O 



r-\ C'J <^ ^ •f\ 

U U U U 1^ 

<ll 0) tU il) 0) 

■O "tJ 'O 'O "O 



■a T) Td ts x) 



(4 ti F^ 

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T3 TS -a o 



z t o tf> *»<» 



*» -«■■«■■«©■■« 



HHrHrHrH rHCMCNJfn 



•»<«■ -rt- ■«©■ ■«* ««■ 






888°~ 

rH CM lA rH 



■. G :J o 

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000 
h Q O O 
0) O •■ ■■ 
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3 ■«-■«■■*» 



132 



Individual Returns/1970 • Deductions and Exemptions 



^(Hrgf^>r a^ <J- t^ ^ r 



ITS <y< 'O o ^ t-i (\i <^ a> <\ intncMfNt 
-4^a^ojr^--j CT<c>r--^H -^ r^ m o 



r«j m so o^ 

NT iH 2s (n 



5 -J' rg TO O' to C 



> r-l CM (^ iH n 

- i-f ->f CM (^ H 



3 a 



3,149 
95,334 
206,149 
341,011 
414,390 


414,725 
413,809 
327,900 
155,412 
229,471 


83,146 
42,590 
59,082 
23,844 


>t O OJ ^ ^D 


rH n >t o^ i^ 
vo o^ fn ^ ^ 
lA » TO eo c 


,897 
,390 
,374 
,091 
) 



-4■lOa>>iO^ OjOOrHO >tC^CO-J■ 
i~t'X)vO'Of^ r^TOin>J--.J i-l'AOtO 



■^ ^ ^ >f n rH Ol 



lAOrHcMu^ r-tO^TOC TOf^C^O 



s-- 



.... _,. roou^Heo 
iniri^Oirs m^j-vDtnc^ 

rH CM CM CM CM r-i t-i 



CO C^ m TO rH 

H H iH CM 


•O O-i HCO 
CM -J •£ C^ C^ 


TO u-V O (M 


[^ -£) <M t^ CM 


cH w", O cn in 
C^ 0\ to OTO 


rH TO C- n 


m f^ rH >f c- 

(^ ^ m so 


O O --t rH CM 
■A >r CM rH rH 


•-r CM CM rH^ 



1 Cr. -4- \D lA o 
CJ^ rH O lA rH 
>f >t lA CM to 



J rn lA 

3 O CO 



r ^ rH 



-t vo o ■>! o 






C- "A AJ rH O' 
O vO TO f^ CM 


-J o cn o^ 





























1 \D O Ov f^ CO 


\o [^ r~ fn ov 


lA r- oj to 


TO lA to O to 


PIS^J^S 








-O >t O CM (M 

CM -J- C ""i 0\ 


AJ VA >0 TO H 









lA vO vD rH 
r-. C> -J- -^ 
CM O CM 



8SS; 



-J CM O O 

->t>COf^ C^--*C^CM->t 



CM r^ CM 
H rn CO O 



tT' ^ "A (M » 



\0 o\ to »o C^ 

0^ H t> :* C^ 
\D rHTO rn lO 



\DrH>>rrH COD-(M\0 
C^OlArHO <D(Mcnoj 

i>>l->t(M>i- Hntoo 













+> 




■s 




Sf?"* 


a 






cM>teoc-H r-r^r 



to (JV C^ lA * ^J^ 



OC^C^O CAlOAlCQ CO'^-^'J 
nCOt-\0 ^0OTO^A•0 (MtM-JC 
M«0^ tMsTCOt-rH OcnHC 



rHC^lAt- 0OCO'i>(ni 



CO rH CO t^ 
f^ [> rH CO 
rH sf o tn 



Bn lA CM 
■A r- TO 
H lA m [> 



O rH TO r~ f^ 



CM lA O O' 
lA n (M <M 
>t (M <n H 



CMOOlA lAC^fMCn 
OHtO[>fn -vfCMC^rH 



i H CM CM H 



mn 



MfT'-JvO ^OrH-f 

■ n H AJ AJ 0\ M- >J 

fM O (M C- to COAlOr^* 
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0>a''AOn CMAin-^-O -JOrH-^ 
Nf-JIACTJIA D-rHNt(-iCM (MO\vr-J 
rHlAO^OrH O^IAIAOC- C^IA-^TO 



JooOi cMOr^C-TO cocMOcnx <M 
H'or- p-c^r-iAr- co-*»o cm'^-' cm 

J en >r >J >f tn rH A) 



TO AJ AJ CM f^ 



j-JrHo^r- mnu 



3TO ^D H . - 

7 i-t<J< t~ <J' CM TO ■ , 

^c^cM:^lA otoc^ 



CMO-vfOO t-OOH 
O^ C- lA en >A O 



CM 'O O rH O^ 



8Sg 



tOt^O OiAOcM* 



I --J Cr c^ »0 Ai 

TO O TO TO C- 
n <M t^ tJ' O* 



lA AJ AJ \0 t^ rH CO 
>t lA lA Pn CM r- o 



O' r-i \q' >f' cm' Al rH * 



r-o^iA>i(n noic-'OD- rHtocT*tn 

Ptn-stS-o contMC^r- Oa%c-rH 

CMAjOn \DOCMCncM c^oo\o 

lAvOC^m^ CMOtJVrHI) >fCMCMrH:< 
cn>t»OCO\0lAAJr-irH ^ 



■J3 <n -^ tn 

rn O O rH 
f^ (M to O 



■jii 



n r- o to iri 

Ajn^nS lAOc^(^ r-i 

^rH>*{MU-l fn0<^\0« lA 

t^-JOsO-^ OlAC-CM^-- Ai 

£-- [> -.T AJ tn H 



I \o ^ "A <A C: 

SO O^ m o 
C- ^ O rH 



*0 Nf lA O -^ 

r^ AJ CO \o c^ 

\0 r-l -3 en C^ 



en r- otp 
t- t >A -} 

lA O 0^ CT» 



TO TO O CM 

Aj m m t 
^ O 0> C3 



sOTOO^r-CO "ArHrHAJlA tnOn^OJ 

cM>Afn-jiA n(nc^o-J^ OkAr-Aj^ 
cM-.j-ico D-r^^Ajn H 



1-J-(nO<A 0OC^»^i3 
D-i»OrHQ3 AJAIIAAJ 
T\DO\C«-rH tO**10*0 



i £ 



lA -^ r^ m o 

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CM CM Al AJ fM 



IsOTOCMtOCM CT-^iAOiA COC^TOvD 
CT'CT'^Otnrn CO^OTOrHCO CMAJiAAl 
*OCOtD--fO TOCTi'At^rH TOC^O^O 



O^ -^ "A Al « 



•S ^5 



•sO 
- . -. 0> rH 



rHry(-\->flA OlAOOO AJlArHf^ 
HrHrHrHH AltMCMiA^ «■ ■<»-«» Q 



3 O O C 



8888 



^ 35 



;^3 



m -r u 



§§§ § § §1 § § § 



§§§c 



iiAOOO CMiArHfH 

-„ -_■ - ---,-,-.„ ,.,...^^ .vCMcniArH » > W -W- Q 

OQCM'^S;'^ vDC^COO^rH ■«■■«■■» -(©^ -» -«»•<»■«>- -<»«)■ g 

- (h Q *»«*■«»■«> *Q--«>^4»^-«- ^4 tn t. 

C ^ijj,t,f, f^fitttih a>a>i3;aiiii ojojiuaioi •n -n -n i-, 

H ■arHOJiiiuw 0111)0)11101 ■otJTJ'O'O Tj'aT)'!,,, 

;,rssss 11111 §§§§§ §3§§§ 

t. :1 01 ■ 



§§§§ §§ § § § 



§i§c 



■3 lO lA 
3 "A rH H 
3 «»-<»-•» 



OHHCMn'J "Avoc^cQO^' H H H P i^ In r 



<d OrHrHAJcn^ miOr-tOO i-HrHrHrHrH rHCMCMCniA rHCM<ArH 



EEI 

3 d : 



Individual Returns/1970 • Deductions and Exemptions 



133 



- JA >i) o ^ 

30 r>j ^ rt r 



^^^l'^ <\ >£> a> f\ f^ 



o^ o o r- 10 
o^ n fy CO o 

nO >J CO vO o» 



•o o ^ to oj 
cv) 'J n i-i to 
!-> O "A (N to 



5S8 



>t^iM^(n >£>OvO^O u~*tO-vJ-'Or 
H rH H H 



"^2: ^^fT'C"'^?? po — 



^ O^ •-» CM t> (^J r 



H \D O r 

. - C- Ov rH U 
^ <->J CO r-l i-H r 



(N IN (N AJ r>J AJ 



. - , -. H ^o o i-i r- 

r^CMH^OJ OOiHiHi-l 



H c vo f^ M c:! o 



583 



t^ lA r- 
CO lA O 



>f c- lA cr- -si- 
te 00 rH >r t^ 

rH n r-^ 4 C- 



Nf o oj <ji n 

rH O "A CO C- 



SAJCOC^ t^r^iA-J-D 
Aja-fy»0 rHCJ'Or-0> 



■«* O* CM 0» f^ 



\Drjo^CT»o* i-tOTieor- <m 



^ "A n (M fv H 



JxO'OC AJrHAJAIC-- COr 






iiAiAf^^o toMfVAjr- oorH(j-'(-icn r-inot^r- 

OJOf-lr^ iA'£)vOC5rn HC~--N}'r-iA] r--t^nO&> 

>d[>\Daj t^ooeof^ n>oi5r-o Scooioo<-t' 

r-ttptnOO TO'TlHt^f^ t-CT'C^rH'A lAO) 



a- 



lOvD'OcT'-^' iAm-*-,tH AjrniAHiA 

r-^[--COOOC- 0«3rH(M<>J t-r^iACOf^ 

r-vOOOC OOOJCMtntM CT-CHOO 

8-4't><AO c-IM(^^-CT« <nc^mto-4' 

rH OJ n 0>J H r-f 



■\(NCrvr^ vO\OrHA)C 
liHAlO mCMAJt-ir 



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1^ 


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r.j 












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r-l 



I o>j oi c^ CO y 
n o> [^ -^ c 

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rf^-jOH coor^oo c^o^o^c-oi 

^(-yOt*0 (Ni-HCOOO^ U~irHTOOiA 
^COOr' ■- " ' ■ 



|\DOOa» i^^-OOr^ lAOO'AjAl 
HCOHO^ AliHtMOOiA -.JO^O^tOtO 



lA -"J lA r~ At CT> 

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«o -^ to n vo m 



Ajot^o ooc^oo t^cT'O'Ooco r-<r>\oor- 
r^to<%j<-~i H^tar--CT> lAHtooiiA t^nnoi 



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<n CO t^ y 



ii 






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>t O r^ -J f 
-J \0 ^0 lA r 



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•^OrHOCM (^C--nCONt 0(- 

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t PrH 









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a- 

















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H0^0»00 COCO 
HCJ»rKr>jco t^^rry 

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I vO •£) AJ C O "O CO 
CO 1-t <n ^O lA vD \D 
r-l ^0 O AJ lA -4- -D 



^3 i i 



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lA -J- 



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t^ ^. t, t. t, 

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Ou-iOOO CMu 

A) (M CM lA fH '«9-'«^'<e- Q 

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a> Q} V V ^ -OTJ-ao 



300 ooooc 



■< Aj m -J u 



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D PlrHrHr^rH CMCM 

^^ws--****** » > < ft <a »» w 



to boO Ih ^. fn I- f-i 

E^^.(,t,t, (,(,(,[,1-. 000)1111) 

•a i-t 0} at ^ 0) 0} <v V ^ a> -v -o -v -o -n 

d d-w-tj-otj-o ■a-a'O'O'a ----- 

^^ ---- -____ 



3 O O Q S3 

80 o o 
000 



p,>k •>•>•> OrHCM'M^ lAOiAOO OOO -» 
^A'J^t^tOC^ rHr-jHi-iH rHfMA)(M»A rHAJiArH 



TO C 



;|||| mil §§ §§ § §§ § §§ 



Q) Oi U 

■i-g-i-a |||° 



5 o o c 



•..»-.^fcOrHrMCMNj- lAOlAOO 000-. 
;;\D[^eQ(yi rHr-irH>-IH rHAJCMfMlA HCM^AH 



O t-. OJ I 

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C lA r-l rH 
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3 3 3 3 
■P -H -P tJ 
(u m 0) oj 



134 



Individual Returns/1970 • Deductions and Exemptions 



as a v 



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'fn-JrvJ-J- H-^f^iACQ r-iAr-tOn fHO^f^^Or 



3:5: 



I n TO C- rS 

m -3 <^ ■n 






f\I rvj vj to r 



oj fn o CO c- 



H TO •£• -^ tn C^ oj 



H TO >0 ".t f^ t^ ry 



(H tn '£) C-- 



O^vfOvTO-O iAr\rHI>TO 



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S m o 5-1 [> 
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P en > TO u-1 lA 

f o m o o o 
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(n\OiO--t>t a>OrH\Om lOOrHr-t^ r\jH" 



r>j -J- -J- 1-1 u 



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m^O^- AJrHiAOJO ^lA^J^C- rH-<fOnO OO 

CTifSjintjs TOt^OOO* Or^TOOAt (^TOOOfn i-l-O 

rr-iAin>l- OJC--0>r-rH iHrHOtnlA iA(nO>m<n iHOJ[! 

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rg-J^r iniA-4-nfnr7r-lH r-7 

■Hr-^CTi [>H'Ogjn rvjrHOnn a»u'\r-cjvo rjo 

0\n--trH lArHO^O-^- r^tC^I^•0^n (n-JrHTO\0 ^Om 

■ArHcH-t HTO^TOO C-TOO^-vtr- u-irnC^vOO i-lru , 

iC-rHtnTO O^O^C^vDto vO\Di-ia>rH ryrMtnNj-r-t "i^ 

■-•(MO^'Ain r^OJOJ(Tii-l >OJTO'^'n >OiH 

>DTOfnO TOC^m^fn rHiH 



as! 



iIH^OTOm r\JH-£>fMfn l>u~»[^00 
-r-l>l-0--t CMCT'fy(3'n r~i->tiHm\D 

JTOC^TOO* r-TOO-j-o lAf^r-vDO 



lOrn-O-fliM OOTO^TO ^D*D(^)0^r^ 
iAvO>rir-10 TOOJ^JO^^^ [^(MTO^r^ 



rn r\J vO --J 
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kntniHtnin rH'O-iO^ oviAry-^oj 

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lOCJ^OfnvD lAxOirvrjiTi O^rnTOiHC 

c-^omOTO ir\<Mc^<T.rvj r\jy3fna>c 
-jOiAfno\ lAiAirifM-o c^or-'^c 



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-J- rH -J- TO <0 ^ \£1 



O^tmrH-fl Ofnr-l:^C- l^-NtlA[>C^ inrH[>CM>A 
->t[>\OiAr\l O^iA-d-OxO H0^01>-0 OncMTOC- 
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t> -J- iQ C- C 



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^H-^l■tn^- ■■£> r^ i> t 



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mWO^ cniAiAO^ 
c^iHO^Oi lATOrHC^CM 



lA >A -J ry r 

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s 



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OOOO 0000-. rHCMin-J-iA OiAOOO CM-ArHt. 

■_i ^ -^ "_? ?",?•'•* "O r-lrHr-irHrH CMAjmiArH -W-W-HO- Q 

Oj pOcMCn-J-iA 'Or-COC^rH ■(^ «■<«■-«-«■ '«»'(»'t»«3--W- Q 

*j (iMtiMM it t* i-t i-i i^ iiii>4iiiJiii <Da>a>ajo TJ-ctTJO 

* Qj4»--g'0-0'g ^-o-g-p'O SSSSS SSSSS 333Q 

S .2.ii^r.,^^ „^„„„ aeses qqqsq qqq^ 



o o o o c 



om^iA o>AOOC 



. - - - . - - -JJ PrHl-irHr-i OJOjCniAH » > < » > 

• «.tlfHht^ t,fHt-t.fH ^ww»u* 

ojoiai ajoiojooj ■o'OTJ'aTi _____ 

slss § §§§§ 3 § § §§ 



■a rH I 



J--0 13 -O 1 



otiuaiiuiu (tiii)il)il)<i> ■O'O'ao 
■g -g -g -g S S S 



^..^.^ -.-.i^-^Or-irgfn-JiAOiAOOOOO*. 

OrHHAjmS; lA'Ot^TOON rHr-frHr-irH rHCMCMtniA rHCMlArH 



rH a)3oooo ooooo .1^^^^ ^iK^A*. ooqS 

XJ ^^^i ^•vi^^OrHOJin-J-'AOtAOOOOO- 

OJ OrHrHlMcn-jt iA>OC--TO0N Hi-Jr-irHrH rHcMAjniA rHAJiArH 



Individual Returns/1970 • Deductions and Exemptions 



135 



en 00 



\D i> w to CM cn 



3C~ «r> o\ i-H CM ^ 
St (*> PI t: O^ r\ 
tn CM vO O iM C\ -J- 



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55 



58 



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a o 






tt a 



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to \0 






CO d^ 



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CO CO 



en CM 



as 



cn CM o o^ 

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38 






in ot 
ff. \o 

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CO c 



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to <n tt n 



R3 



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to Ot >J o 
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tO iH 
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>j- I-i CM m on 



?s 



CMiH 

38 



CO c^ 
to --t 



«n cn 
00 p- 

tO CO 



CM C- 
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gt CO 
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c^ n 

to cn 



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i s 



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tn +J-H 
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CQ O 



136 



Individual Returns/1970 • Deductions and Exemptions 



,_Ja)f^ •-* r\ Tt ^ ■^ ^OrHr«-(*i<^ <nr^ to •■* 
it^'HOil' f^CT'-^CVJ'O •OrHO^u'if'l irt-OoOin 



f^ O* C" n^ -D r 



^^llr|0^f^ cor^i-if\jrj ^ <r\ <m (^ r- 



u^ (^ (^ (?• f 



< C- n fn *r* n 00 -* CO rH »■ 



OJ O r-l C 
O' iTt 'O f» 









(T" C~ <D U" r-t 1^ -O C^ (T- <\ 



A'" 



i t~ ^ >t Ti-rifNj^tM 



. 'O ^ (j^ ^ o MfvcMO^ .-Ht>-'i)ojo oto-j^r-- j.-N 
aNfntoo\0 ^Tr^oOrH f^-oinotn u~»cot3n'^ oi-j' 
TNryf^HO .-ir-iojoo -jnto^'A m^(no>f r-co 






Vy \0 r^ CD -t O V3 






O "^ C^ c\j 
T\ ,H u^ tr 

(N » f^ U 



t r> OJ r^ f^J ^ 
■O CO ■^ CT» ui 
CT' Ov fM C^ p-H 






O f>] t> CO u; 



335 



^OC-^'f^CD fMCOrvCO.-l 0u^-.0>-l(7> 'SOU 

D-inofT'Co cocnr^c^iA CT>ir»-*cnr>) --tr- 
(n-4-r-CT»iA c^-«taioo soeoco-^rj A 



\r- a>vcocoo lAo>l■>/^r■ 



a- -4- TO CO o 



t^iAf\i'0-j' f^oOf^^ a^t>r-'Oco coi^^jf^O' ■^J■iM 

r-(^tMcnc\j ^oc~•■^■«^CM ^n.^^-a^a> vT'O-j^-j-m [>-4- 

O^C^OCT'O OO^OrHCOfM 'J'OriitntM CO<*^>r\iA-* >a- 

f^jDiTiiMiH (^Jc^JOc^o^ o>o\a>(^a owmtjitn 



3 0J t-M t^ D- 03 OJ r- 
c- u^ m >t [> -^ o 






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o m rn o 

o o fn " 

-< ^ i> 

-I CM 



O g 

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I CT' c\j o) t*i rv 
CO CO CT* >r\ 3\ 
-* O ■O >0 <M 



■d-Ofn>oo rgoo-^cnp- cof----- 
CMO\-0^-^ fy^eococo f^OHnO 

f\J.-(Nj-C^c^ 'A(M00^\O ^DC^OiTt-^ 



0^ o) in n c^ 



o n <^ o^ 



■Aryco.-l'O \OC-Ou^->r 



CO n >!■ -- 
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H^DCOvfO OICOOOO 

-- ' ^^ coc-oo^^- .._ 
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cn D- CO o «> 



^O^^^^^CJ>lA iJif^^O-^O OC^dieO-^ 
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CMCMCMCM-H p--lr-*r-1.HrH t*^H 



Ocni-IO^ a>'HrM0O{T' cnCMCMiOfH 

c^^D^^ --j-o^nOrH 'Ac-oc^-^f 

r-tO-AtO oaiTiMCT'Cn f\CO-*Oc3 



(M CO CO o oo >A f^ r 
m O CO t^ to in .H 

OJ >D 00 -o ->r >* 



■ nr^co^ cMvOo^t^tn a*cM«o->fo o^cncnoo-* 

-■HD-rj'O O^rHOOC^ t^'OOiHCM 0-«J-iri[--C«J 



o a> n-1 ■-} 

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moon 

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co.o>i--Nfr- ocMJ*-. 
^co>i-CM^ a^ a^ -^ ti 



•t -^ ^ ^ 
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3SS 

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■O AJ fNJ « 

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ITl^OC^tOCM rMvOCQ--JCM D0C0O>n-<* O^tn^'Atn ^r- 

mtoonr-H oeoTimOv >r»c-'JDio(n tf>00^>t^ >-i i-i 
c^ \D ■o ^ <r\ ij»ocovOfn rnfnu-»-^r- -4 ^ o ~t ■-< c^-* 



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tn 00 ->f o 



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lO'CMiA^'O (T-mcMCDQO CMfn(M--fCO lA^ulOCT- nrn 

rnoc^iAC^ ^c^cmcmO ojOfncT'rvj ooo^c^-oc- en 
^cnou^cM rHoo*rir-.u-\ c~-c^o--t-* c-r^c^'i^^^ 



CM m CM ON 



CMCOCO <MCMpH>J-QO lAt- 
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o-ar^oot? oco-oom c^c 



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OCOO-sfO' ComcOO^-* CM'D 
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co>ioi"n^ c^a-cD.-ioN r-t d 
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eosDCM^ (nf^Jtoo^|^^ cooniOOc^ iaOn 



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^' fM -^ CM C 



f\jo-*fnCT' \o>*.Hco^ o>0(nvoo 

CM'H'-tCOOO iricn0 0>0 ^OCM^J^tAO^ 



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C0C^>J-<MH rHOVAJC^[~- -J-i-IO*AC 

cncnrHcncM ^j-cn-^-^to t> f^ o> c^ r 

1J>Q^CO^O^O tA>tfncMCM lAOJ 



^ i5 ^ ° 

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tONt^t-iT' o>AC^'Aco -on 

ItjN-DOtM iA'4-'H-<--J- '00» 
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tOtArH iAfMCJvt--0» lAiOO 
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ff. t^ 0» ON \0 



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cmc-onQcm cn-*sftnfn 



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I en O 00 On 0> 

t^AJ'ncM<-l O»i-H0OAJr 
CM'A'ACM'A CM-*COT 



\ tA lA o en Aj o 

, ^ -C -.fffi'^DOAJ 
3vOC-CMCD .HrHrHOCM 



31A-4- fMcn^HONON oc^coo»fn 
-tr^^ -j-iOfn-HON ■aoNCM^ 

--- -J^O^i-rM <A 



\ tn o "O lA ■-( o 



> lA ■.J 1T\ (M 



cotAoo*— *fn rMf*"'~^enco onvoonc^j^ ONcnc^ 

CMONoocnrv r-^^f-ocn'A cMONcnoiiO i-i-D> 

OCT-OrMu-i tnONCT^iArH r-Nor^ooco ooOr 

AJONCOC0->J lAAJOi-l^ I 

m-^NOOOf- inONf-ic-rH - 

rHOC--\0 -.JOiO-OtA 

■-HfnfMCM ryAJAliHrH 



iD On C^ O 
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lA O CT> rn C^ 
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CMOn-^^CMC^ P-C>COajNO i-IAlAJ 
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3r--*oo vOtnoiAO .H-«4-ON\om o>ajo 
j&iot^o ONOoou-i-rf <Ao»coo<eo coo 
rONOjiAtn cncMrHcoifl cocd->i-oia coai 



CM tn .-I . . 

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tn o -nT 00 



r^»AfnQ^A 0»-4'CDtM0' u-l>AO<HrH 
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,HAj*A.-irn ^^o^-o>A >Ac*-ocno 



o ^ *n n t^ 

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tn nd ^ CO t- 

--,-,,. a3^(MAl&N 

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lAoono com'- 



D-OnOnCDC- »0\0u 



liA iA\0»AiA-»J' tnojCMr- 



SAJiAO'H cnOP-tO'O NOr 
^(n^ocM oc~-c-r-co coi- 

CDt^ONONA) Ajen-JOOO' -*■> 



CTitncn lAoicMiOON 
tnNOtH Or^e-^c^.H 

rHt^n >I--<C^C^ON 



c^inoiAO vooNONootn 

fntIiCM-CO» O"AiAO00 
t*-rHCOAI>0 \D>J-0NiA>O 



ONOO.-I.H'n tJ«ONONlAsO \OOn>J-| 

'A'^a>--frH ocDOc^o -*r- 
cncno-^cn oo^c^c^-on >o 



ONONONtncn aiO<-iiaoo fnco>ACM>A r-t>jr^r- 

.».«-».«_. -"^^ON 0»OnO-^CM AJAJ", - 



(Ji If) On ■{) 1- 
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•A-o-^cncn ojAiAjr^ 



^ r- >!■ r- CM 



■o >t .H r 

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en CO lA r 



J ^ CM en 

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_000 OOOO -rMCMtn-^lA _-. ^ 

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(.t.FHt< U t^ U ll t^l 

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3HrHCM<n-4 >AvOC-CDO» .HrHj.H^ ^CMCMCniA 



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o o o o o 

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o o o o c 

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f, h (4 l-> t. OJ 01 

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(^ (i Fh J 

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■l»«-^3"»9- '•»44--«< 



Individual Returns/1970 • Deductions and Exemptions 



137 



3^ 



oa»ONQovOc^ot> -^opo^oja^ o<N>-ir^o eoo-r- 

f^osoj Ofn-Ou^-O 0>-«t(M(MO -stOryoOrH rn\D 



ry oj o> O f^ O C 



C^ f-l U- r 

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r^r^in r^cMnrjn^ cmc 



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CMC~tOM.H C^rHir»(MO 

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CO rH (?• -sf fn o 



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C- CO -J- I 



.HaDiA>J-irv -J'-^'OtnCM 



IC-CMHiA UlrHCMO" 
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O-J-tMOCM .HrH'OrntH 0^0<MO^n 



33' 



n f^ i> > 

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lA O -O if 

m (M lA n 

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IC^COr-lfMCM cocnoocM 

r-ICOCM'Ai'l -^HCMC^vO 
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cnoco-j--^ ONncotHO cooncqiacm iHcm 

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^^orM^ '^O.HONO "Ac-aNr-io oj^c 

^CMCM<-^ cn-HCOCMCM NDiAnr-O^ OnOnP 

^D-OnT NOOrHrHn cnvONO--fO "AOnC 

\'iJ'AiA inr^iAiAiri sfrnr^r^CM ■£> <\] i- 



c^ o o r- o 

nO CT< CO CM CM 
03 O r^ r-1 n 



lA NO 0> -H O 
nO lA f^ P- ON 
iTi lO NO ^ o 



CM r-1 O ON CO --t f" 
0^ On CM 0» '£> -nJ 

in ON o -4' CM 



On (^ CM lA 
O On CM --t 



-^c^irir^oj nOcm<- 



CO nO (M CM ■* 
lA -* lA CO ij 



^CJNCOOC- fM>tC^C>-'A 
C^C-'-tONC- NOt^rKOf^ 
niAvOO^J- nCM>H<-ICO 



H vo CM n o c^ u 



no n o cm r- 



>t nO r- fM CM 



DCO nOOnCOOC-- CM'-J'>OC^ia CM'AON-J't--- 

3rH nOC^OOOnC- NDCM>HO<n NOOtM-Jtn 

Jr-t iHiAlAO-sf f^CMr-lrHCO C^OOnOn^O 

HH tnOOiANO fnOCM>H-J- -Or-CMCM 



rHvOrHONO nrMC^C^rM 
CMCOCMCon COONCMtA-J- 
iAnDC^C^On ajCTNiA-OiA 



) lA ^ C 



^lACM.COCMCMf^CM OiAOn^O »OOnOO.O IM" 

c^rHco >ooNr-m-4- — "--^ «^~,>_ „ 

COOnC^ lAONfMiD^A 



C^ n CO O 

->± ON <^ ON 

>5 lA CO en 



iNOtncnNOCO CMCOCMOCJN Ocn^Am 



^ O CM (M r-1 
1* <n CM ON ON 



nA nD lA C-- (n 

r-i t- nO m lA 

1^ O lA C^ tn 



ICO^TrHCM COtHCM'AfM OOJkAC^CM CMnOCOOcm nDCDC^ 
ONrHCOCn t--<A^C^^ ^0(NCMr-( r-lc-r-titfia OnO^A 
,-~. r^ 1^ .n .nrtrt,.^^ -^CnCMONON 'OOfMC^n lACn^H 



OC-OnO •flt^ONvO-* 



3 S S >J 



C^COtAONiA nOCMC^CM 

iANOc~-fn>r r-o>^coiA 



1-'l'-«tO^<A -^OCOMcn CMCOONOON 
cmi-icmnDco NOCMtncM-N*- cnco-xto^ON 

nDCJnCOnACO cnONCOOJCM NO[>-0\(niA 



!<n m NO ^ 
>D r- lA 
^ lA rn 



1 r^ £> n 

T CD (^ O . - . , . . . 



cMcomOND (mnOonoon >0\OiHno tn«o^ i 

P-<AC^r-H tnCM-^ONON "AOOnDiA t-NA 
— ^OC^0^tnlA -^lAOiHiA tn 



rH n "A •£) en 

(J> o t> rn Oi 



4 u-i O ON 
) vf CO >t 
-•-} CM rH 



t^ C- rH rH 
lA CM C7N m 
■O CM -f ON 



CO n n -}■ r^ vf vt 
C- t^ c- n5 in (^ ,-t 

tn t-H C^ ON lA in ON 



fe s 



CM o c^ t- o r- " 

C O -j- O CM /H r 

no en ■o --J r* r-t 



CNJ O (JN [*- O 

c^ o >r o CM 

■o m iD >j r> 



>!■ en >A o 
lA r-< en o 

r>j t^ lA 0> 



o o o o 

O O O Q 

o o o S 



o o CM tn -1 lA 
u o «■<»«■<» 
bOO 

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T} i-H a> 111 <I) <U 



3 S3 



vO r- CO On .-1 ■**«>■ 

t. tH t4 ^ I^ <u o 

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III! mil M 



<o--»« 



°°8 

o o o 

CM lA rH In 
44"f»44- O 



O O O O Q 



> o o o o 



o o g o o 
o o o o o 

O O O O " 



V <U Ql 
■O TJ Tl 



ooooo ooc 
ooooo ooc 
ooooo - " 



u ^ u ^ u 

(U 0) 41 a> 4) 
■o -a "O "cj "O 

§§sss 

ooooo 
ooooo 
ooooo 






II lo 

o o o 8 

O O Q * 

o o o o 



HCMn^ "A^OP-COON 
9-«--«-«- W i O t o W < Q 



•A O »A O O O C 
rH CM CM m -A rH C\ 



^ § 



O o o o 
o o o o 
o o o o 



ii t^ h !-i u 

01 a> a> u HI 

T3 *© "O "O Tl 

§§§!§ 

ooooo 
ooooo 
ooooo 



o o 



t^ t< ;h 

01 01 <v 
T3 -a -q 

§§1 

o o o 
o o o 
o o o 



•o -a -D -o -o 



o o o 

O O " 

o o o 



CM "A rH t, 

«■«»■«■ o 

(^ h f^ 
v <v v u 
■a -a -a O 

§§§o 

o 

o o o o 

o o o * 

o o o o 



: w-w-Sfr-w-^S- 



HCMCn^ •AO'AOO ooo - 
Hr-irHrH rHCMCM<niA rHCMiArH 

»■•»■«■«> fa--ta-»«i-i» w w w w 



138 



Individual Returns/1970 • Deductions and Exemptions 



ac-comin n>otno\c^ oruoj\Otf> 
I'^rHvocM f^r*fnc^CT> o*\oinr^o 
-lc>jry[*->0 C--co<ncMf^ ir\ o\ ty* ^ to 



(^ CO r~ rH Ol 



o o f*^ o >o 



>OlJ«'AiH -^lOmfMiTi U-VO\as<DQO OeOCOCMfM Ojnj 



I (^ sf ^ O O 



com >j-m-j-CT>o rHCMTi'Jrvr 



n o o c^ --t 
(A 00 cvj <n rt 
(n -J r-1 o o 



■^D-C^'O (ncomiom OiCTiO^^f-^ -J-OO^O-t ij- ^ :- 
nmO^iA u^CM^ff^CO HrH^t^f^J OtO-^f^C^J ^ 



JOCNIW CMtMOt^ 



O (^ ^ 
m ry r« 











r- 


fM 




5\ 












S 












t- >!■ fN 





<M <r\ -.J- lA C^ ^ (^ 
to n^ C\] tn >0 CO O 
O O O O <H CD .H 



r TO OJ >J >l O >t fn 
frHia C^iA(OCT>n 



fHCMHn CMCMCMr 



(J^r\^Df^^O o-j-f 






■\ vO c^ \0 O -J' c 



O O CO c^ 






-t <y i-t r\t o^ 

, - . _ rH (M O O \0 

C->t.H [>>rr>jTOir\ 



CO CO O «0 "A 

-a r-i t> o a 
o c- •-« c^ m 



n oj r- o o CO f^ 

CM CO ■£) -^ C- iri O 
■A O C^ O - ' ■ 



._ iHCMi>0^0 ^rHC-0>0 



g 0) 



^ O lA ■* 04 



« CM tn c\J O^ 



CM <M CO « 



CM a* 0^ lA 'iJ \0 O 
■O [- n A] TO CM C~ 

CO o i3\ ^ D- cn «A 



O [-- -* C^ CT^ no I 
rH P- TO iH r- Al I> 
0> -^ (M C- C- lA in 



■J3 [> O 
TO 0> C- 

r~ C7> u-i 



(J* ^ AJ C^ C- 



C--n^rH* Ov^ni-liA 













a 


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CM 


















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lA CM >*■ 



O iA \0 -.J 
■£) "A lA t^ 
rH C- O <^ 



O n n CO 



lA O (^ tn 'D lA O 
a> 0\ rH -Nf O C- <H 
t-- vO (M ON lA 



TO TO TO r4 



1 <^ c- o r- a> o^ 



O C- ON <J^ 



CT* CO tn cj* 







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CM 














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rH 



K § 



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CM (M (M iH r 



a" 



■O n >A C7V [> TO r- 



rvjiAO tnt^oomov C^H^cnO tnCr'^NOCO 

r^CM^ OTOO^^ r-OONC^C^ i>C>^CQTO 

TOAico -^cA'AOrv '■o o •t o m or-r-^o^t 

^■43r^O rH-^C-C-tn -^Or^iAON t--TOtHCM<H 



t^ i> TO TO 



lATOOO'D- -OO^OOn CM-'t'An-J' {^'M'ATO'A -d-ir 
OCMCMO-«t OOOmrn iA(?C^iAE^ O'OOTOCO -4- 
C^'OON-^rH OrHCOf^'A OTOCO'OnO TOOrHTOiA 



•^r H Aj . . , _ _ 
c^ o >A ■^ ^ a txi 

CT> \0 ->f tA vO 



rM--t'Ar^--I tnCM^ACOtA vfu 
_ . lAONC^iAr- O'OOCOCO >J 
f^lA CyCOTO-O^ C0O<HTO<A 



' TO O - 



IC^AICMCM C^tOC^'0■* 0(Mr-l\00 
1-vl-iAncM cniH^r-ICM (NiHr-i 



lO^A-stOCM C^C^r 



r- <n -4 ^ 'O 

r-l O -O I> ^ 
lA <M cn <M AJ 



■A>A^DO tJNiAP-TOiH t^TO-Or 
ONrHt^vO -4"<I»-HCM-^ srOONr 



^ (M -st (^ 

CM ON \D -J 
O rH O O 



-*f TO CM C- C^ 



•4- M- TO o n 

rH <A C-- >f n 

CM CM &N \fl iD 



CM C^ CO »A lA 



■(-DOiA -J-mnTO-J >!■ 

— o6 



\ CO CM O TO >D C 



t> O CM ^ 

c^ ^ n ■o 

CM CM C^ lO ^D ■■ 



ON -J- CO 

_ _ lA CM O 
CM C- TO lA lA 



C^ O TO C 
r-l >f U-, [ 
■£) CM r-1 



1 i> c»^ O ON 



C^iAnHCMt^ OOOOJTO OCMiAfMCM CM^T 
^0'0->l'CT•C^ ONkDiAC^O C^t*-'0-OcM rv 
r-lcM-4'CMON (MAJiA-J-CO C^-^CMCU-* 



CT> c- TO a> c" 



|-CM(7> (MAJ-A-JTO r-^fc 



'^TOcMiAC?' (MvOCMCMON 

cM'iJtMCNJiH CMIAOO^A 

<H-^-*CM CM.-tH'-<'H 



-iM CM CO O U 



IM >t 1-1 TO 

r^ -J o o 

OJ > (M r-l 



1 rH a- O TO 
^ CO cjN c^ ^ 

3 vO [> r-l ^0 



STOvOf- lAfMiAf 



vO -sf CM O %0 Al CM 



(MAJON D-TOTO-XJC^ lACMlAr 
TOTOf 'DvD(MCI>rj OOrHv 
>tr-0 TOONTOCO^t C-rHHu 



-O -J- CM D- ^ OJ Aj I 

TO ON >f -sj- ON rH 

O O ^ -J rH 



oooo ooooo 

OOQO QOOOO 

OOOO oooo - 



rllll 



01 01 (U 

111 



O O O I 
O O O ' 
> O O ' 

OrHrHCMfM^ lA^Or- 



•o'H 8 8 8 CL 

a( 3 O O O O 



OOOOO QOQOC 

888 8 8 8 8,8 8 = 

^CM'M-'t'A O-AOOC 
r-t rA --i ^--t rsj Q{ Q lA r- 

0)<U<1>9>1> (UOHI'VC 

§§§§§ sslli 

OOOOO OOOOC 

8 0000 OOOOC 
OOOO O O Q O C 



a 

t4 ^ tl 

-o -a T3 O 

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OOOO 
o o o * 

O O O Q 



3U 



58 888S8 

5 o o o o o_^ - 

^ l^ (-, h U U U f 

a> Q) 0) f - - - 
■o tj -a T 



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8 o o o 
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OOOOO 
OOOOO 
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0.-1CNJ(M>I iAO>AOO OOO - 
rHrHr-1r-i^ r-IOJfycMiA rHCMlAr-l 



30000 OOOOC 

3l5oOOO OOOQC 

OSOOOO OOOOC 

■* ""^ ■"" SiS-li. '^ ^ ^ St ^ 



U U fi u u 
■a -a -o t3 -g 

9§I§S 

§0 O O Q 
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hi U U S~i u 

■a "o -o T) -a 

§§s§§ 



? o o o 
5 O Q o 

3 O O O 



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O O - lU 



§gBc 

O O o c 
OOO 
O O O c 



ia" i 

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(h O O o 



9-«^4^3-«- ^<i«-«- 



Individual Returns/1970 • Deductions and Exemptions 



139 



y O O' oj iri vo u 



J r^ u~i n^ O ' 



■i c\i c\] mrHcocoo 



O OJ ir> O Q 
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f\j c^ -o n C7\ 



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Oi n H ^O tM 



^ ITl O^ J- .?■ -J- 






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■^ -J- fM r\J (NJ r^ m 
I Ov vO >J (*1 iD fH 






no ooiT>^oin HO^^-Jn 'Op-I 

nj CM rH H ^ -H 



^ ry .ji o 

-o o n <-i 

) m o .H 

J [^ fn oj 

(7> nj iri w 



*Or-HO(Miri >ttoo>oa> ■-( 

<M a^ o o to omr-cMto o 

SOOrjCO lA^tOtDvO (M 

r-r-mTi ■dhu^. com 



r>ji>nHC-t> ineoD 



O g 

IB 

IS 



O^ O Oi 'J- c 

CO u-1 r- -} c 
to c- vO M c- 



o> H ^ o r- 

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\ o^ [-- ry o 



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3 CT> CT> OJ 



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3'- 



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^D rH y3 C- O 



t^ cn O \0 -4- 

<H D- O* I> Oi 
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onitncowo r-oc^o»o 



tn CM t- o m 
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0> CM M rH 'O 



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fna>cM-4'0 o^omoco 'A-J■c^>J.^ ootoo>o >tr- 

C~-fHCOrM>£l ■O^fO'iA'X) (^rnO-Jf^ OCTi[^C^a^ »o 

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a>iHrn\0 rHi-IC5^<Ji CTiO-^-J'CM rVCMf^C^ 



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a^coirir>fn r-'^ovo-j- o^>rio 

3concr-c- Mc-ciNC-a» a>nc 



t^ O [S o» o 
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f^ CM o o n 
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■\rMro oo>ocMrHu-i omt>r 

3W(T' CDO>£)-^r>J CMlMnr 



a>r^0Ncom O-OfMOiO OC^[>rHU 
a^CT^[>C^CT' OOOvO^fCM CMCMC^r^ 



cn c^ O c. 
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[-co r- 00 00 'J- c 
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n-iOiA O^OCM-^-C- 



> O^ '£) lA CT. 



^^£l(no^ 'j-cnc^fMcn cocncMt^ 



1 CMCvt-4 COCOCOC-CO C-CDC0>tO> 

I --HCMlS COOOO^^O 1A[— r^CM^-^ 

1 C--CMn n'A'nc-'ri O^OfM-^O 

(♦vDc^cy >t(*incMt^ cor^cMm 



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"• MD -JS (y^ •O'OCM'A^- TOsDAi'DfM 



r-o»woc- o^t^ooc 



C-■^0•^J■(Mf^ C— CM-HfH 



cou-v <M c-co aancMvOiA co^oeoo^o 

mCM CM OOOAI (nC--(nrHCM OC^IA^O 

C\l(7> O O^DO lOvOCM'AC^ CO^OCM^CM 

^C^^D O«iDOC0 C^iO-'l-CMcn" C-CUr-Tr-T 



^ O o t> 



o>niHr^r\j mrMfM-^c-- 0(*^CDf-lo iAcoo->fr^ 

CM-sfHCOfM -4-AJOiriCM C^-4--«I-rMrM ■ACMCO'niH 

■^^aNCMnc^ t-M-^cnc- toc*-P--«t-^ a^cooc^o 



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fHO-JSOCM mr^OO-J-n-l CO^rHO 

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CM r- fH .D rH ■; 
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§§ 



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0/ 1} <u iii(u(ij<uai 

■OtJtJ ■c3'c1'c3t3T3 

§§§ §§§§§ 

3000 ooooo 
3000 ooooo 
3000 ooooo 



fcl fH tl 

oj a; oj h 
■a "o ■o o 
§§§o 



fc. o o o 
a* O -^ - 

3 ■W-0--W- 



_rHCMfn--t lAOlAOO 
DrHrHCM'^^l U-1^0^CQC^ rHrHr-irHrH rHCMCNJ'niA 



OOOO 
o o o - 

rH (M lA rH 
■W--W--W-0)- 



140 



Individual Returns/1970 - Deductions and Exemptions 



J3 -t^ 



a* «> CM ^o (y c 






CM ^ 



_ rH CM (N 
0\ Ti H 












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3t>cMco-j' tntocMr^cy [>co[>r 



ss 











a 










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^O CM C> !>■ 






















a 










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m 


^ 




n 
















































"1 








"i 












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^C' COO^'OOro OvOfMC-tM 



fMCMO^f*^!^ Of^p-li- 



l(Of\iu-i iACM.-»-£>-«t -OOOCOfMin QOfHO^Or^ Wt^r^ 
ICOCM^H CT•C^O^DfM iTNOiJ-^-^OO* ■4"0>rO<-H lAHf^ 

A ro r^ m ooc--H(M'A a»eo.-iCMiO -ornc-cMn 0*<n 



m r-( ITV -rf 

O >o a> >o 
•-* --l- CO >D 



S 5 



m rH O' n 



OCM--l^CM ■Af-H'Ar^^ 



Ti o c^ >-\ ■£) <y- c\i i-i • 



O' o cn CTi (N 

rH -.t iTi O rH 
CO •o u~i »0 (n 



(M>t^OCVJ O'lnCMOCO 



•a o n r' 

CO O 'O > 
rH Cr> ^0 > 



CM >£> 



^-sjiTiC^-sj voonoio 



^ CM CM (M CM CM '■ 



r-HCMCM r\JCMCMrH-H 



vo H 



■* St ^ 



oj o -a 

E <-. 41 
O 01 h 



c^•.J■->I■c^c^ ocm-*^^ 

-t rH t^ '-I't rMOJO^>t>f 



U-\ rH rH CT^ O 

CO ^C r*% 1^ O^ 
C- O -H eo O 



CM OS C^ .i) O 

-J- m o c^ i> 
^ O >ri -^l■ >t 



CM O^ 



o n CM c^ a\ o c 



to OJ JD C^ CO 
-I -O CO CO CO 

CM .n >t >t ^ 



-* Oi CM u~i C 



CM'^>OOCJ^ O-tfC^CM-H 
■^fCMOOt^ C^iArvif^r-l 



t 0» CM 



Du-icn-J cmOnOcoct' ajf^f^CM'-i 
^c^o^tn ->fnooocM c-r^cuofn 

-COC^O -i-^CMOOr^ C^iriCMtni-l 



<-\ r-i r-i wA l-\ r-i 



g S 



HO o o o a> o 



V ^ -A Tl C^ 
CM c^ <n \0 00 
>r CM CM a^ rn 



•-i Orr\t^ (J\ r^^OC^C^a) 



-jOiOCM^ m^OC-'^ ifc^coeoy 

--T(J'<H'^0 rncMCOOtO tri sO t> <f\ f 



to C- O 

\D en o 

f^ iTi n 



1 r^ <D (T' 

1 ^o > a> o o o o~ 



o [^ tn -f) t^ 
ON c^ -o -* f*l 



<*i r~- ■o CM to 

r-^ -O O OS 
O (^ O CO 



CM 'O 
.-^.OC^ 0>0000 



tncoococo osfMc 

-,^ _ \0>BrHiriir» [>CM 



0\ [^ \0 -J- C^ to CM 



■D CO 'O >f 

r^ o .H c^ 



toc^c^cMCT- o^oor-c 

ntOCMCT'-f C^CM>J■CMM 



O <H O^ c^ f^ 

■O iH tn vO .H 
n ^ r-t C- f^ 



\ C7> CM ^O :?' 



(T' U^ -^ I 

3^ 



It^iACMCMO^ >OCT-a>0 
(^(JSiHOJOO QiTiiAC 



C> CO rH r 

c^ n o > 



(M fn o CO ■o ^ •-{ 



rH 00 <n CO lO CM U 

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p- >f\ r-i a^ -D -^ f 



- --i C-- CM 

s .H fn iD . . 

^ f^ O to ^O -4- 



mr-^trHCO C^CO^ArHU 

■ "O^O O'O'O-st^ 

Mc^iA rHa>^o-Jc 



■tncM CMCMCvj^rH 



A O — ■ ~ - 

nmncM cmcmcm-h 



(>Osovir\\D ^(?s-j- 

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3 (^ 3 1 



O. O 



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C--00rNJCOCM OOOrHiA 



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tntOr-ICMOs fnOsQOrHO HrH 



Sc^ tnij»o-^>A oJJr 



lAfosvom io>DO-^n ^^mvoc^r^ oot^ocorH 
ooco'-to'cj' -^cMtHr^r- rMcnm^oc^ ^ot^r-j". ^-^ 

*" ~— — f^^>0<HCO CMC^CMCO>D rHCM 



-4- > OS O "A 



-lt--C3sO-* -nC-rHCM ^JcnsOsDrH ^DtnOCOO 

ijOi)-^eo iOCOr^-stC^ CMf^'A'^tn >0'^[>'ArH 
[---4'iH<A (^COiAr^OO CMC^tMCO-O iHCM 



^->t■ •-f>rn'^(N (Mr- 



- t^ n^ c^ CM (Mr 



O O O O C 
O O Q O C 
O O O O C 



80 O O O 1 
O O O O 
O O O O •'I 



W • o o o o 

(0 . ^ - » * 

^^ o «■«■■«■<* 
tu>o 

-a H (U OJ o v 

41 <4-T> -O "O T) 

ls.ss§i 

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■o c o o o o 
o) 3 O O O O 



o o * 

- -o 

0^ »H 



t. S-, 

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-< CM tn ^ «" 

fl (l ^ t^ t 



T3 TJ T3 

s s § 
?888 

5 O O O 



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'O 'D "O "O 'O 



o o o o 
" '^ o o 
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o ooooo oc 



■»*©■<» o 

e 

it U U 

4> at OJ (-. 
■a Tt -a o 

S SSo 

o 
o o o o 



ooooo 

O Q O O O 
n O O O * 
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OOOOO 



ooooo 

OOOOO 
O O O o - 



o o o 

O O " 

o o o 



OOCsjr^^fiA ■Qr--ona>r-( 



OHrHCsjc^>t •A'OC~-CQa» rHrHr-lrHr-1 



^ o «-! o o 



- tt t. h F^ 

■O rH li O 41 41 
01 ^©■TJ -O "O t3 

— iTJ o o o o 

■a S o o o Q 
cd 9 o o o o 



) o o o o 
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<1) a> <L> 41 41 
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o >A o o o 

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o o o o o c 



9-'1»44-44-4^ <»«»* 



»■«» 4» 4» «» -to- -«» 



>A O "A O O 
iH CM CM f^ "A 



Individual Returns/1970 • Deductions and Exemptions 



141 



HfMO*-Or- (OCOa»<X)0* 



\'0 C^OO'AO'CJ* •OCT'r- 



(■CMCO HCoOHCO l^•*^CD^^lt^J COOC 
Scooi rHOC^rHO \DCOCOrH-.t COrHC 



)CM>t Ol>ONff'<J> ^f>tO^ 






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> in m 
^o CO to 



5 CM J9Q 2 ; 

H -^ « rH O C 
3 vO CO to -H 



iTi CM vO CO 
00 CO O CO 

iH 00 t^ CO 

r-i >t oy m 
c\i r-i -^ >y 

r~ m ^a CO 



- CM CM --t CO u 



->J i£l CO vO C^ 



r>- »o !J» c-- ir\ 

to CM 0> O \0 



mtOvDCOrO C-(O0O^C 

coin-j-ocj^ DoOo^mc 

iniTltOCOCy (MCM<Hr-lr 



-tmrHu-ir- cosine 
lincNii-lcji -.fcT'CMf 
H CO >D -<■ CM in 



icoNtrH>tc- mocoiHco comcMinc^ p-'Oc^c 

-f>Or-<o>'0 cocMt-com >t[^o(^'-i to-*voc 

fMrHOirH\D rH-«r^HC^ OOmrHrH 'O Ol cy C 

rHrMOfH-4' y3r>->t>cj> -- 

COOOOfMr-t Hv0*-40 1^ 



^ f^ CO -^ m [»- CM 



I to O rH m rH 
CO CO O c- -* 
O CO CO C- P- 



. _ , CO vO r-l 

i>jo\inoi^ iniHvO 

■H \D ■^ [^ (M O C^ 



mcoincocr- >or-r 

-HCOCMO^O -J-lMr 
tOC^i>CDCM COHU 



>t -o -^ to c 

CO rH rH vD ■. 



-O C^ O 'O r 



> •>! o Cr t^ 

3 ^ «o o »n 
J IN o CO m 



Hto-^ C^O'Or-iin incoiMr 
NCf'H vOeocoiTvfv ^incor- 

)CJ^H C--stCM0OC- lONtr-lr 



'SS 



rH^ (T- 1^ to t> ^ c-oorHm <ncorjr 
,Of-H ^'C^cocT^r^ ^ocoto(T>r\j -j-mtor 
Drvm ^-c^oc^^-l r^>j'rMtDC^ vO^trHc 



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o 














c\ 


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a^ o 


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CM 



■Oin^DCM^D ^DIOCM-Hr- 
CMsOOtOEV O'DCDrHC 
0>nr\iOCO ^CO^'OU 



(O O* CM I 



OQrHOi-l vOCO-^iHin OG^CM 
QOOcOmCM CMOOtOtOO CT'-O 

cMco-^CT-in •4-Oc^'n-* m 



^incoco-J- CMCDiDC--tH (T'CJ'iOONin 
CMrHOiCMt^ OOOICACOOJ OrHCOCM 
'O'-tOC-'n rHCO-O-^cO ^O.H 



tOCOOC^^^ CO^OC 



CMCO-O^t-I CI>0^«DO'in 
tOOmtOCM Oi-ltOCM 

^ 03 -o -sT CO o r^^ 



1 O -O r 

H OJ ON C 



f n '~'j CM (M c 



1 CM CM CM CM f>J r 






isOvXjincMvO ocMcoin^^ 
OfOO'Jc^ to^O'J - 



'O o o> ay ^ r-t (OC^Q 



>t c> c^ o* 

to c^ c^ CO _ _ , 

(MONinfO ■«fc^<7»r^>n 



C^ rH ^- ON CO CM o c^ o ^o 




















































loocooco to-^cMCMtomc^ocor- -^tocycou 

•^CMCOOO ■JJCM'-ir-lO ONOCMi>00 S.\OOCJNC 

cocoocoin u-iONtmcM ^-o^D^oo Ointoc-y 



OOvDCMOO COCMCOfHCM rH\Or-ICO-* lOtMCOCOr 

■.omcor-^ •i)iAfOr-ia> tovomcoco eotorJrH 

^tOtOrUtM r-t i-l r-t <-i 



coc-o^ •flt^-^-^'n >tc^coc--r- to-^ONCoin cMr 
c^-4-rHCM miAtoocjN a>-4-r-iSto OvDotnoi -^c 
fo-Jcoto >fco-^'ncT' r--o*vDvOO otncoc^vO cm 



*inC0C~-'J) ■^^0CMOr 
^-tOCMinC- in-^tOrHC 
r^ rH r-l f-1 r-t -H -H 



svoincoco cotOr 



C- t~- CM to 

■^ m c- -J- 
to >i) CM >-i 



I" 



CO CM O lO vO O f 

■n CO in CM r- o to 

CO 1-1 -* -^ iH CM 



to CM C^ <M ^o O t 

in to m CM C-- o c 

CO r-t ^ -^ ^ CM 



ss 



CO ^ O iH vD O CO 

c- c- H --* to r- sT 
r- O CO -^ m m .H 



fO ■>!■ O 0> lO O 03 
C^ C^ r-t O V> C- -^ 

p- o (o -^ m m r-l 



to o o- 
n^ ,D 'J3 



° a 

J3 +J 



00 »0 \0 -*■ 



rH iH O O O 

o m in r*- CM 

m |J« -£) t^ r-l 



>OCOCOCMCT> C^OOC^OO 

^oeoc^coc-- u-soc-ndo 

(3\»0\0CMC- r-tO»in--JO 



CM-omtM-n -^NTt- 

CMtMOC^^ C>0-* 

moNOfH^j (oc^co 



^.Ha>OC- vOCOCOfMON 

oinu-i[>cM 'Oeooooc-- 

lnCT^lOC^^^ ON>£>\OCMC-- 



c-ocjNr-co cM'DmcM'n >j>t[> 

u-lONt--\00 CMCMOI^nO 00-4 

rHo^m^i-o mo^o^^r cop-co 



f ON CO to 
a> m cj> 

-J- 0> CM 



D-CO'O-J'D^ r-ttO-^ON-O 
COC^C^COC^ t0^0(00->f 

mp^cocoo* ^o-tfcMCJNp- 



O m CO to CM 

CM ># CM O fO 

00 m CM to iH 



>t ON CM 


CO o [- t^ p- 
■n c- CO CO o^ 


rH CO -^ CT- -O 


O m to CO CM 


CO 


CM r-l 


-^ 


f-1 rH rH rH rH 


^^^ 




r- m CM CM O 

to r> .H CM CO 

r- r-i CO CM 'O 


J3 0> (JN to to 

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to io O ^ to 


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3 


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-H ON >0 -^^ CO 


SS"^"" 




.-t ro to CM 


CM f\J CM r-< rH 


^ 





CM O m ^Ci 
O O to OD 

CO o o o 



,Q -P 



JO^ ^DOaNeo^O iJ-tDiH-Hf 

jto ommotD u^vjo^r 

J-O ^D>l■C7^ln'0 COtOO-J-t^ 



O ON C^ O O* 



- >!■ P- CM 

H CO O 00 



'J3 to lO rH 
^ O CO CM 

•J- >r m o_ 



^O t^ to >o to 
to ■X) r-j m rH 

vD m M CO o 



foo^-j- o3:^I^JC^l' 



H^t^-n^I OfOrHONU-i ^^^ 

■-JiOCMP^ cotOO^iO COiOON 



ON p- \D -it 

_ , -- 0> N 'D pH 

fM COrHO^'OCM >JO>J 



O O .-I ,-H 
ON 03 (M iTv 



JmtOr-iO cr>ON-*ino 
^(^r^p-r-^ otomcM'O 
^o^ONtoo c-^cmoni-- 



OCNJ-J-m-* P-tOr 
vO nO to rH CO to r^ 

to >n CM to i-i 



3 O E-- >J- CM G 



c- to m CM to r 



COvO>f^O>J3 Or-|COCNJO 
r-tCMtOrHOO ■OnH0N--tr 

p-rHcjNino co-^o-J-c 



OCOO^mND nOOn-4-I 

CD o" o ON o ->r c^ 

O ON P~ p- o> ^o 



-i CO ON ON ON in nd 



3fM'0 \o>fa'in>o COP 



NO O" -i- 

3'^ 



c>coincMto cooomrHm 

CMCMO-J-<J» O>0i0-*CM 
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->t P- ^ C^ CM 

to c^ «-t CO nO 

-H CO O CO 



fi-ICO tOOOmrHtn rHCOP-<- 
3-4-On O^O'O-^CM CMCMCOI" 























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3 Q O O 
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o o o o o 
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o o o o o 
o o o o o 
o o o o o 



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8 o o o 
o o o - 



o o o 

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i4*4; 



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111: 

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m o m o O 
w w < o w -w- 



o o o o 
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rH CM m rH 



■H -OOOO ooooo 

•OOOO QOOQO 

<0 .OOOO OOOO - 

to**"-- **^ «o 

OOCMCO-J'n ^DP-CQONrH 

f, o ■»-«■■«■■«■ «<» ««> » 

MO 

■- U ^^ ti U IhFhF^Fh^ 

■Or- iii>'U'i>(i> a^oimaioi 

a)-«»'cj"0'0-c3 ■qxJ'CJ'O'o 

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-acoooo ooooo 

(dPOOOO OOOOO 



O O O O c 
o o o o e: 
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o o c 
o o c 
o o c 



o o o o c 



<U <U <U 03 

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o o o 



o o o o c 



■«■ <»«>«»<»<» 



am o m o o 
r^ CM CM (O >n 



142 



Individual Returns/1970 • Deductions and Exemptions 



2 -5 



o « 









' •=! ■-! 

o o 



Hm OCMtM^iN lA^OnO" 



^o OCT'CO-tfc- yac^-NTvow ^co-^mf 






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OSfn^OCOfM OJrHCJ>'Orj OO^OvOvtM 
vOOvOCOtn <MOCD-^aj C^rHt>-4-fn 






r-ooc^tDOj \oiOr-(fnp- 



\£) >!■ C- C- 
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■-l-t-OiH>0 rHOtMO^r-l 



C0^O^O■^l^0 (Mf^iriCOCO -J->AI 
ir»C--CT»Ofn lAi-ICOiOH r- 



lAu^iirirvfM o]i-itHi-tiH 



tn -^^ OJ n Ov CM 

- u-l n CM rH r^ 



H .H u~v >f U 



C--4-ND(nrH co»nt-too 

rHt>00rH-^ OrHCOCMtn 






FHr^JOc^^- cocMvOr- 



lfH(M(J>rH\0 C\lir\r-<-fO C--0\0\Or- C--<-l-»I\0>i 

COtr-iOrjO 0>'i)COCT'0 lAr-ICT'tH'n tT^COCMf^C 

fyi-li7«c>iO rH>orvjojo r-ioinc-c^ cninrMmo 



^^H'tfCM vO-<t^DCO~ -■- 



CMC^CMrHQO CMtJ^njCM 
>t '^ f^ CV f-i ^ 



cn\D[>-rHc^ niric^ioc^ cyoiJ'^oo cmcm^coc- 

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ojcn^'OT* cooa»r-o coc^co^i)c^ --t-^cotn^o 



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cji-OCTiiHO* -^tninry-tf ^^a^^^o>o oo\Oom 



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I 3 Tax Computation 
and Tax Rates 



Section o 

Tax Computation 
and Tax Rates 



Contents 



Introduction, 148 

Income subject to tax, 149 

Regular method of computation, 149 

Alternative tax computation, 149 

Income averaging, 149 

Additional tax for tax preferences (minimum tax), 150 
The "no-benefit exclusion," 151 
1970 net operating loss eligible for carryover, 151 
The unused retirement income credit, 152 

Social security taxes on tip income, 152 

Tax rates, 152 

Overpayment and balance due, 154 



Text tables 

3A Type of income tax computation: adjusted gross income, 

taxable income, and selected tax items, 148 
3B Capital gains taxed at 50 percent and 59 percent alternative 

tax rates by size of adjusted gross income, 149 
3C Selected characteristics of taxpayers using income averaging 

by size of adjusted gross income, 149 
3D Tax preferences or additional tax for tax preferences by size 

of adjusted gross income, 150 
3E Social security tax on tip income by size of adjusted gross 

income, 151 
3F Number of returns with total income tax by size of adjusted 

gross income and total income tax, 151 
3G Tax overpayments and tax due at time of filing by size of 

adjusted gross income, 152 
3H Tax due at time of filing by size for taxpayers using tax 

table, 154 
31 Tax overpayment by size for taxpayers using tax table, 154 



Charts 

3A Number of returns and amount of total income tax, percent 

distribution by size of total income tax, 148 
3B Returns with tax preference, 151 
3C Number of returns with tax overpayment or tax due, 1966- 

1970, 155 



Basic tables 

50 Returns with regular tax computation rates only: adjusted 
gross income, deductions, exemptions, taxable income, and 
tax items by size of adjusted gross income, 156 

51 Returns with alternative tax computation: adjusted gross in- 
come, deductions, exemptions, taxable income, and tax 
items by size of adjusted gross income, 157 

52 All returns with income subject to tax: tax generated by rate, 
by size of adjusted gross income, 158 

53 Joint returns and returns of surviving spouses with income 
subject to tax: tax generated by rate, by size of adjusted 
gross income, 162 

54 Separate returns of husbands and wives and of single per- 
sons with income subject to tax: tax generated by rate, by 
size of adjusted gross income, 165 

55 Returns of heads of household with income subject to tax: 
tax generated by rate, by size of adjusted gross income, 168 

56 Income subject to tax and tax classified by both the marginal 
rate and each rate at which tax was computed, 171 

57 Returns with surcharge: selected income and tax items by 
size of adjusted gross income, 176 

58 All returns: adjusted gross income and total income tax by 
size of adjusted gross income and total income tax, 177 

59 All returns: total income tax as a percent of adjusted gross 
income, selected items, by size of adjusted gross in- 
come, 180 

60 Returns with total income tax by size of total income tax 
and size of tax cumulated, 183 

61 Returns with tax preferences: number of returns, amount of 
tax preferences, and additional tax for tax preference by size 
of adjusted gross income, 184 

62 Returns with tax preferences: selected sources of income, 
tax items, tax preferences, and computation of additional 
tax for tax preference by size of adjusted gross income, 185 

63 Returns with capital gains tax preference: selected sources 
of Income, tax items, tax preferences, and computation of 
additional tax for tax preferences, by size of adjusted gross 
income, 188 

64 Returns with additional tax for tax preferences: additional 
tax for tax preferences as a percent of total income tax by 
size of adjusted gross income, 191 

65 Returns with additional tax for tax preferences: total tax 
preferences and additional tax for tax preferences, by size of 
tax preferences and additional tax for tax preferences, 192 

66 Returns with net gain from sales of capital assets: regular 
tax computation and alternative tax computation, gains and 
losses by type, by size of adjusted gross income, 194 



147 



148 



Individual Returns/1970 • Tax Computation and Tax Rates 



Chart 3A 

Number of returns and amount 
of total income tax, percent 
distribution by size of 
total income tax 



Percent of 
total income tax 



30 




$5,000 or 

more 



J 


■ 


1 














1 






mH 






1 






^^ri 
















10 2 


3 






Introduction 

The taxpayer in determining his 1970 total tax liability 
had to take account of several factors. These included: 

(1) his income subject to tax — generally adjusted 
gross income minus tlie personal deductions and exemp- 
tions, 

(2) the type of tax computation used, 

(3) his marital status, which determined the tax rate 
schedule applicable, 



(4) the surcharge on income tax, 

(5) any tax credits he was entitled to apply against 
the income tax (including surcharge) , 

(6) the additional tax for tax preferences and, 

(7) other taxes — self-employment tax, uncollected 
social security taxes on tip income, and the tax from 
recomputing prior year investment credit, all of which 
increased the total tax liability. 

Income suljject to tax was used to determine income 
tax before credits, the determination depending upon the 
type of tax computation used and the taxpayer's marital 
status. To this was added the surcharge which, for 1970, 
usually was 2.5 percent of income tax before credits. 
From this sum, statutory credits such as the retirement 
income credit, the foreign tax credit and the investment 
credit were subtracted to obtain income tax after credits. 

For the statistics, the newly enacted additional tax for 
tax preferences was recognized in classifying a return as 
taxable. Formerly a return was so classified based only on 
income tax after credits. For 1970, a return was classified 
as taxable based on total income tax wliich was the sum 
of income tax after credits and the additional tax for tax 
preferences. (Self-employment tax, uncollected social secu- 
rity taxes on tip income, and tax from recomputing prior 
year investment credit were disregarded, since the former 
two were not considered income taxes, and the latter was 
not related to the current year's income) . Table 3D indi- 
cates tliat 18,942 returns showed a liability for the addi- 
tional tax, which totalled $120 million. Of these returns, 
3,360 with an additional tax liability of $24 million owed 
no tax imder the regular tax computation method. 

Tax liability arose from five diflEerent sources, the two 
components of total income tax explained above, and the 
three other taxes, viz. the self-employment tax, the tax 
from recomputing prior year investment credit, and the 
uncollected social security tax on tips. The self-employ- 
ment tax was assessed on the first $7,800 of "self employ- 
ment income" at the rate of 6.9 percent in order to 
finance social security benefits. Prior year investment 
credit was subject to recapture when the property on 
which the credit liad been taken was disposed of before 
the expiration of the useful life originally used in the 



Table 3A.— TYPE OF INCOME TAX COMPUTATION: ADJUSTED GROSS INCOME, TAXABLE INCOME, AND SELECTED TAX ITEMS 

[Taxable and nontaxable returns — Money amoijnts in thousands of dollars] 



Type of income tax computation^ 



Number of 
returns 



Adjusted 
gross 
income 



One-half 
excess net 
long-terra 
capital gain 



Taxable 
income 



Income subject to tax 



Income taxed 

at regular 

rates 



One-half 
excess net 

long-term 
capital gain 



Income tax 
before 
credits 



Additional 
tax for tax 
preferences 



(1) 



(2) 



(J) 



M 



(5) 



(6) 



(7) 



(8) 



Returns with regular rates only^ 



Returns with alternative tax, total. 



With excess of net long-term capital gain over net short-term 

capital loss under $50,000, total 

With capital gains tax only 

With capital gains tax and regular rates. 



With excess of net long-term capital gain over net short-term 

capital loss $30,000 or more, total 

With capital gains tax only 

With capital gains tax and regular rates 



Returns with income averaging. 



59,596,755 

58,520,734 

69,705 

57,764 
57,764 

11,941 
195 

11,746 

1,006,316 



6ia,462,361 

571,044,989 

8,953,762 

5,651,053 
5,651,053 

3,302,709 

224,013 

3,Cf78,696 

31,463,610 



9,449,541 
5,082,741 
2,050,454 

285,869 
285,369 

1,764,585 

194,823 

1,569,762 

2,316,346 



401,154,285 

368,890,102 

7,275,967 

4,528,152 
4,528,152 

2,747,815 

189,655 

2,558,160 

24,988,215 



397,835,851 

368,890,102 

5,230,691 

4,242,283 
4,242,283 

988,408 

983,408 

23,715,058 



2,050,454 



285,869 
285,869 

1,764,535 

194,823 

1,569,762 



82,138,617 

71,686,127 

3,493,460 

2,033,786 
2,033,736 

1,459,674 

111,163 

1,348,511 

6,959,029 



2,018,078 

1,755,526 

87,747 

51,117 
51,117 

36,630 
2,769 
33,861 

174,805 



(9) 



121,967 
51,657 
38,205 

989 
989 

37,216 
7,418 
29,798 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and limitations of the Data." 
Prior year delinquent returns are included in the type of computation applicable to them. 
^Does not include returns with income averaging. Includes 3,157 returns with additional tax for tax preference but no taxable income. 
NOTE: Ajnount detail may not add to total because of rounding. 



Individual Returns/1970 • Tax Computation and Tax Rates 



149 



computation of the credit. Uncollected social security 
taxes on tips are discussed below. The sum of all five 
taxes is shown as "total tax liability" in the tabulations. 



income Subject to Tax 

Income subject to tax for most taxpayers consisted of 
adjusted gross income less personal deductions and 
exemptions, in other words it was equal to their "taxable 
income." The taxpayer typically applied a graduated set 
of rates to this amount. However, a small number of tax- 
payers found it advantageous to use an alternative 
method of computation when they had sufficiently large 
taxable income, some of which was from net long-term 
capital gains. The alternative tax computation involved 
the application of a special set of rates to net long-term 
capital gains, with the regular rates applying to all other 
sources of income. If the alternative computation was 
used by a taxpayer whose net income from all other 
sources less deductions was a negative amount, then 
income subject to tax equalled one-half of his net long- 
term capital gains (i.e., net long-term capital gains minus 
net short-term losses) , not the lesser amount of his "taxa- 
ble income." 

In the case of returns with income averaging, the 
amount shown as income subject to tax was the amount, 
computed for the statistics, which would have produced 
the same tax under the regular tax computation method. 
This amount was always less than the taxpayer's taxable 
income; how much less depended on how far his average 
taxable income for the 4 preceding years fell short of his 
current year's taxable income. 

Table 3A provides a summary of the types of tax com- 
putation used by taxpayers. Of the |399.8 billion of 
income subject to tax reported for 1970, all but |30.1 bil- 
lion was reported on returns with the regular tax compu- 
tation. 

Regular Method of Computation 



Table 3B.— CAPITAL GAINS TAXED AT 50 PERCENT AND 59 PERCENT 

ALTERNATIVE TAX RATES BY SIZE OF ADJUSTED GROSS INCOME 
[Taxable and nontaxable returns — Money amoulits in thousands of dollars] 





Number 

of 
returns 

with 
alter- 
native 

tax 


Adjusted 
gross 
income 


One-half excess net long-term capital 
gain over net short-term capital loss 


Size of adjusted gross 
income 


Total 


Taxed at 
50 per- 
cent 
rate 


Taxed at 59 
percent rate 




Number 

of 
returns 


Amount 




(1) 


(^) 


(3) 


(4) 


(5) 


(o) 


Total 


69,705 


8,953,762 


2,050,454 


894,359 


10,372 


1,156,086 




Under $20 000 


8,347 
34,270 
19,542 
6,036 
1,076 
434 


328,881 

2,613,425 

2,622,444 

1,747,626 

722,634 

918,752 


31,334 
220,227 
379,133 
525,417 
334,441 
559,902 


30,346 

203,389 

261,537 

205,584 

93,083 

99,920 


1,603 

4,531 

3,054 

731 

327 




$20,000 raider $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 


(') 

16,839 
117,596 
319,834 
241,346 
459,933 



The "regular* 

ated schedules 



method of applying one of three gradu- 
of tax rates to brackets of "taxable 



See text for "Explanation of Classifications and Terras" and "Sources of Data, 
Description of the Sample and Limitations of the Data." 

(*) An asterisk in a cell denotes that the estijiiate is not shovm separately because 
of high sampling variability. However, the data are included in the apppropriate 

totals. 

income" was used on 58.5 million returns. The schedule 
used depended on the taxpayer's marital status. 

Alternative Tax Computation 

Under prior law, a taxpayer with large amounts of tax- 
able income could elect an alternative tax computation 
which limited to 50 percent the tax on the taxable half of 
excess net long-term capital gain over net short-term capi- 
tal loss. The Tax Reform Act of 1969 continued this rate 
on the first $25,000 of such income ($12,500 in the case of 
married persons filing separately) , but applied a 59 per- 
cent rate for 1970 to amounts in excess of this base. An 
exception was made for amounts realized under contracts 
and corporate liquidation plans initiated before October 
10, 1969, shown in the tabulations as "long-term gains 
from installment sales." The taxable half or such amounts 
was subject to the 50 percent rate, whether or not it ex- 
ceeded 125,000. However, they did reduce, dollar for 
dollar, the |25,000 limitation on other types of capital 
gains that could be taxed at the 50 percent rate (see table 
3B). 

Income Averaging 

Starting with tax year 1970, taxpayers could no longer 
take advantage of the income averaging provisions of the 



Table 3C,— SELECTED CHARACTERISTICS OF TAXPAYERS USING INCOME AVERAGING BY SIZE OF ADJUSTED GROSS INCOME 

[Money amounts in thousands of dollars] 



Size of adjusted gross income 



Number of 
returns 



Adjusted 
gross 
income 



Salaries 
and wages 



Sales of 
capital 
assets 
net gain 
less loss 



Taxable 

income 



Income tajt 
before 
income 

averaging^ 



Income tax 
after 
income 

averaging^ 



Tax savings 

due to 

income 

averaging 



Average tax 
savings 

(thilart) 



Additional 
tax for tax 
preferences 



Grand total. 



Taxable returns, total... 

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 $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000-. 
$1,000,000 or nore 



Nontaxable returns. 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



1,006,316 
1,006,250 

(♦) 

43,486 
133,533 
188, 610 
166,165 

110,284 

224,767 

110,628 

19,113 

2,802 

153 
28 



31,463,610 
31,461,773 

(«) 

381,144. 

1,767,580 

3,314,092 

3,715,016 

3,01.9,479 
8,555,119 
7,302,781 
2,465,683 
751,217 

98,657 
85,861 

1,838 



16,362,568 
16,362,456 

(•) 

194,390 

1,103,331 

2,320,372 

2,500,244 

1,843,267 

4,440,327 

2,987,642 

797,547 

156,908 

10,593 
2,191 



2,313,9&4 



50,696 
112,422 
140,159 
136,958 

129,019 
414,591 
559,026 
420,940 
261,576 

49,955 
38,476 



24,988,215 

24,986,928 

(•) 

272,937 

1,265,590 

2,466,281 

2,830,720 

2,352,531 
6,887,163 
6,038,986 
2,088,487 
622,191 

74,619 
33,802 

1,237 



7,494,912 

7,494,478 

(•) 

49,486 
239,419 
498,614 
611,491 

546,482 

1,896,391 

2,231,774 

991,714 

357,553 

48,031 
22,951 



6,959,029 
6,958,669 

(♦) 

42,554 
221,654 
468,043 
575,823 

510,514 

1,756,749 

2,072,249 

922,844 

323,745 

43,449 
20,510 



535,919 
535,347 

(») 
6,932 

17,766 
30,564 

35,672 

35,972 

139,651 

159,529 

68,879 

33,818 

4,531 
2,441 



159 
123 
162 
215 

326 

621 

1,4.42 

3,604 

12,063 

29,940 
87,184 



(10) 



32,124 
32,124 



55 
26 
27 

79 

1,078 

6,252 

10,363 

9,534 

2,482 
2,228 



(») An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. 

Tax computed under the regular computation method. Does not include surcharge. 

Tax computed under the income averaging method. Does not include surcharge. 
NOTE: Amount detail may not add to total because of rounding. 



However, the data are included in the appropriate totals 



150 



Individual Returns/1970 • Tax Computation and Tax Rates 



income tax law if they were also using the alternative tax 
computation on their income from capital gains. How- 
ever, the rules for income averaging were also liberalized 
in several respects for 1970. Formerly, a taxpayer could 
use income averaging if his current year's taxable income 
exceeded his average taxable income for the 4 prior years 
by both one-third and $3,000. Formerly, taxable income 
used in the computation was modified because income 
from long-term capital gains, wagering, and, to a certain 
extent, gift income were not considered averagable. Under 
the new provisions, these excepted kinds of income 
became averagable and the current year's taxable income 
was required to exceed the average taxable income for 
the 4 prior years by both one-fifth and $3,000 (as com- 
pared to one-third and $3,000 in prior years) . 

The more liberal rules for income averaging were a 
major contributing factor to the increase in the number 
of returns with income averaging from nearly 600,000 
filed for 1969 to 1.0 million filed for 1970. Table 3C 
shows that 1970 income from sales of capital assets 
totalled $2.3 billion on returns with income averaging, 
compared with $634 million for 1969, when such income 
was not averagable. 

Alternative tax computation returns declined from 
101,260 for 1969 to 69,705 for 1970. Besides the overall 
decline in capital gains between the 2 years (see table 
lA) , the changes in tax computation rules were probably 
also factors. The new and higher 59 percent alternative 
rate applicable when one-half long-term capital gains less 
short-term capital losses exceeded $25,000, along with the 
new provisions for inclusion of capital gains in the 
income averaging computation, made the alternative com- 
putation less attractive than the regular or income averag- 
ing computations to many taxpayers. 



Additional Tax for Tax 
Preferences (Minimum Tax) 

The purpose of the additional tax was to make possible 
the taxation, to some extent, of items previously accorded 
special treatment. The tax incentives (or "tax prefer- 
ences") covered by this tax are listed in the "Explanation 
of Classifications and Terms" under "Tax preferences." 



The computation of the tax, which was detailed on Form 
4625, worked as follows: 

(1) All tax preference items were totalled. If they 
came to less than $15,000, no Form 4625 had to be filed 
and no tax was imposed. 

(2) From this total, $30,000 was subtracted ($15,000 
in the case of a husband or wife filing a separate return) . 
The result of this computation is shown in the tabula- 
tions as "tax preferences less exclusion." 

(3) The amount computed in (2) was then further 
redujed by the income tax after credits and the tax from 
recomputing prior year investment credit. Some taxpayers 
made further reductions consisting of any tax preferences 
from which they derived no benefit (see discussion of the 
"no-benefit exclusion," below) . The result of this compu- 
tation is shown as "tax preference income subject to tax." 

(4) A "tentative tax on tax preferences" was com- 
puted by taking 10 percent of "tax preference income 
subject to tax." 

(5) The amount computed in (4) was reduced by 
10 percent of any 1970 net operating loss eligible for car- 
ryover (see discussion below) , and the result of this com- 
putation is shown as "net tentative tax for tax prefer- 
ences" in the tabulations. 

(6) Finally, the "net tentative tax for tax 
preferences" was reduced by any unused retirement in- 
come credit, thus arriving at "tentative tax for tax prefer- 
ences after credit." The reasons for this computation are 
also explained in greater detail below. 

(7) The "tentative tax for tax preferences after 
credit" is the amount which the taxpayer should have 
carried over to his Form 1040 and included in his total 
tax liability. Table 62 compares this computed amount to 
the amounts actually reported on Forms 4625 and 1040. 
The slightly higher frequency associated with the 
amounts reported on Forms 1040 resulted from the fail- 
ure of a small number of taxpayers who were subject to 
the additional tax to file the supporting Form 4625 with 
their returns. 

In the course of the tax computation, the taxpayer 
had the opportunity to reduce his tax liability by three 
items which related to the extent to which he actually 
benefited from his tax preferences. These reductions ap- 
plied only to taxpayers who were nontaxable under the 



Table 3D.— TAX PREFERENCES OR ADDITIONAL TAX FOR TAX PREFERENCES BY SIZE OF ADJUSTED GROSS INCOME 

[Money ajnounts in thousands of dollars ] 



Size of adjusted gross Income 



Number of returns with tajc preferences 
or additional tax for tax preferences 



With tax 
prefer- 
ences 



With 

additional 

tax 



Tax prefer- 
ences and 
additional 



Amount of tax preferences 



On returns 

with 
additional 

tax 



On returns 
with no 
additional 
tax 



Amount of additional tax for 
tax preferences 



On returns 
with tax 
prefer- 
ences 



On returns 
with no 

tax pref- 
erences 



Returns with no income 
tax after credits 



Number with 

additional 

tax 



Amount of 

additional 

tax 



No adjusted gross income.. 

Under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $100,000 

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



(1) 



(2) 



(3) 



(■;) 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



75,923 



2,923,68i 



1,543,915 



121,988 



3,282 

4,638 
4,259 
2,393 
6,909 
6,008 

6,239 
21,211 
19,361 

1,111 
462 



3,274 

4,562 
4,253 
2,330 
6,399 
5,997 

6,110 
21,076 
19,255 

1,101 
454 



712 
271 
304 
639 

328 

1,281 

4,308 

7,671 

741 

336 



586 
265 
241 
629 

817 

1,152 

4,673 

7,565 

731 

323 



220,223 

75,879 
46,817 
45,515 
140,304 
148,971 

176,885 
789,242 
1,770,172 
434,984 
623,607 



136,111 

38,432 
17,481 
18,749 
43,318 
52,763 

74,431 

359,468 

1,223,569 

385,174 

579,183 



84,112 

37,447 
29,336 
26,766 
96,986 
96,203 

102,454 
429,774 
546,603 
49,310 
44,424 



8,600 

2,030 
1,022 
1,131 
2,350 
2,408 

3,237 
14,981 
46,071 
15,488 
24,620 



8,547 

2,024 
931 
1,127 
2,335 
2,406 

3,280 
14,784 
45,588 
15,212 
23,359 



197 

433 



(11) 



649 
131 
106 
126 
135 

222 
294 
300 



(12) 



23,898 



3,600 

1,833 
594 
594 
977 
876 

799 
1,799 
5,318 
1,826 

682 



NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1970 • Tax Computation and Tax Rates 



151 



Chart 3B 

Returns with tax preferences 

Percent distribution of returns 
with tax preferences and amount 
of preferences 

Percent 

50 



Number of returns 
I Tax preferences 




NoAGI $1 $20,000 $50,000 $100,000 $600,000 



under under under under or more 

$20,000 $50,000 $100,000 $500,000 



Size of adjusted gross income 



regular method of tax computation, and who had more 
than enough deductions, exemptions, business losses, or 
retirement income credit to make them nontaxable. 

No-Benefit Exclusion. 

The "no-benefit exclusion," while not mentioned any- 
where on the income tax form or in the instructions, was 
being considered as a proposed regulation at the time the 
1970 income tax returns were filed. A number of taxpay- 
ers took advantage of this proposed regulation, taking the 
chance that it would be given final approval by the Inter- 
nal Revenue Service. Since the "no-benefit exclusion" did 
not appear as a line item on Form 4625, those taxpayers 
who used it tended to take advantage of it at different 
places in their tax computation. In this report, the con- 
vention has been used of subtracting it out of "tax prefer- 
ence income subject to tax." A "no-benefit exclusion" 
arose whenever a taxpayer had so many deductions and 
exemptions that, even had he not enjoyed certain tax 
preferences, he would still have been nontaxable under 
the regular tax computation method. For example, a tax- 



payer with adjusted gross income of $100,000, including 
one-half excess long-term capital gains of $40,000, but 
with itemized deductions totalling $140,000, obviously 
gained no benefit from his ability to exclude the other 
•HO.OOO of his long-term capital gains from adjusted gross 
income. The maximum "no-benefit exclusion" was gener- 
ally obtained by computing the excess of the taxpayer's 
deductions and exemptions over his adjusted gross in- 
come. However, any business-related itemized deductions 
which qualified for inclusion in the taxpayer's 1970 net 
operating loss eligible for carryover were treated some- 
what differently, as is explained in the next paragraph. 

1970 Net Operating Loss Eligible for Carryover 

A business net operating loss in the current year was of 
benefit to a taxpayer to the extent that he could deduct it 



Table 3E.— SOCIAL SECURITY TAX ON TIP INCOME BY SIZE OF ADJUSTED 
GROSS INCOME 

[Taxable and nontaxable returns — Money amounts in thousands of dollars] 





Number of 

returns 

with social 

security 

tax on tip 

income 


Adjusted 
gross 
income 


Social security 
tax on 

unreported tip 
income plus 
uncollected 

social security 
tax on tips 


Income tax aTter 
credits 


Size of adjusted gross 
income 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


Total 


i6,606 

16,696 

19,909 

7,51A 


321,138 

50,200 

137,544 

88,215 

45,179 


834 

243 

408 

99 

83 


40,369 

10,711 

19,657 

7,514 

2,487 


34,119 




2,744 


$5,000 under $10,000 

tl0,000 under $15,000 


14,449 

10,116 

6,810 







NOTE: Amount detail may not add to total because of rounding. 



Table 3F. —NUMBER OF RETURNS WITH TOTAL INCOME TAX BY SIZE OF ADJUSTED 
GROSS INCOME AND TOTAL INCOME TAX 



Size of total income tax^ 



Total. 



$1 under $500 

$500 under $1,000 

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

$3,000 under $4,000.. 
$4,000 under $5,000.. 
$5,000 under $10,000. 
$10,000 or more 



Joint Returns 
Total 



$1 under $500 

$500 under $1,000 

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

$3,000 under $4,000.. 
$4,000 under $5,000.. 
$5,000 under $10,000. 
$10,000 or more 



Other Returns 
Total 



$1 under $500 

$500 under $1,000 

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

$3,000 under $4,0CO.. 
$4,000 under $5,000.. 
$5,000 under $10,000. 
$10,000 or more 



Total 
returns 



59,317,371 

17,243,057 

15,233,300 

17,008,023 

5, 531,303 

1,891,501 
793,736 

1,042,359 
574,092 



38,003,668 

7,572,169 

9,113,197 

12,826,402 

4,728,421 

1,656,377 
689,155 
915,283 
502,664 



21,313,703 

9,670,888 

6,120,103 

4,181,621 

802,882 

235,124 
104,581 
127,076 
71,428 



Adjusted gross income classes 



Under 
$5,000 



(2) 



.1,944,309 
1,869,308 



406 
211 

2,995,141 

2,988,414 

6,035 

/ 502 

190 

10,319,642 

8,955,395 
1,863,624 



$5,000 

under 

$10,000 



C3) 



21,873,443 

5,106,300 

U, 502, 821 
1 5,264,209 
I 56,213 

:( 79 



4,400,371 
7,290,145 
2,008,845 



705,929 
4,212,676 
3,255,364 

(•) 



C«) 



$10,000 

under 
$15,000 



(4) 



14,080,901 

177,856 
1,825,367 
10,391,300 
1,630,086 



12,364,691 

170,832 

1,784,259 

9,482,558 

I 926,919 



7,024 
41,108 
908,742 
703,167 

56,169 



$15,000 
or more 



(5) 



9,548,244 

14,592 

35,804 

1,352,119 

3,901,006 

1,335,200 
793,602 

1,CH2,077 
573,842 



8,944,367 

12,552 

33,109 

1,334,648 

3,801,302 

1,656,252 
689,035 
915,032 
502,437 



4,735 

17,471 
99,706 

178,948 

104,567 

127,045 

71,405 



{>) An asterisk in a cell denotes that the estimate is not shown separately because 
of high sampling variability. However, the data are included in the appropriate 
totals. 

^Total income tax equals income tax after credits plus additional tax for tax 
preferences. 



152 



Individual Returns/1970 • Tax Computation and Tax Rates 



from current income or carry it back to one of the 3 pre- 
ceding years (see "1970 net operating loss eligible for car- 
ryover" in the "Explanation of Classifications and 
Terms") . If he had no income to offset the loss against in 
those 4 years, there was no benefit from the net operating 
loss in the current year; however, he was allowed to carry 
it over to future years and deduct it from his income in 
those years. Therefore, while a 1970 net operating loss 
could be used to offset the additional tax for 1970, that 
liability was merely deferred to the years in which the 
taxpayer deducted the loss. 

Unused Retirement Income Credit 

A taxpayer had an unused retirement income credit 
when the computation on schedule R residted in a greater 
amount than was needed to bring the income tax (com- 
puted under the regular method) down to zero. This ex- 
cess amount could then be used to reduce the taxpayer's 
additional tax for tax preferences. 

Social Security Taxes 
on Tip Income 

Under the Federal Insurance Contributions Act, an em- 
ployer was required to withhold social security taxes to 
finance benefits under the Old Age, Survivors, Disability, 
and Hospital Insurance Program. A tax of 4.8 percent 
was assessed on the first }7,800 of earnings during 1970. 
Typically, the employer himself was taxed an amount 
equal to the employee's tax. However, there was no match- 
ing employer tax on tip income and the obligation to 
withhold the employee's tax was limited to the amount 
reported to the employer by the employee and to the 
extent that funds due to the employee were available. 
To meet any deficiency in tax payments, the employee 
could make voluntary payments to his employer; the 
1970 tax form also provided, for the first time, an op- 



portunity for taxpayers to make up any deficiency in social 
security taxes on tip income. Two ncv.' lines were added 
to Form 1040, one for taxes on tips not reported to the 
employer, one for taxes on tips which were reported, but 
for which no tax had been witliheld. Table 3E shows that 
these new line items were used on a total of 46,606 re- 
turns and that |834,000 of uncollected or unreported taxes 
on tip income were owed. See "Social Security Taxes on 
Tip Income" in section 6 for additional details. 

Tax Rates 

A tax rate is the percentage used to denote the rate at 
which all or a portion of an individual's income was 
taxed. More precisely, a tax rate shows a relationship be- 
tween income tax before credits and income subject to 
tax. Four of the tables (tables 52-55) show the amount 
of income subject to tax by the rates at which it was 
taxed, in other words, the income on each return was 
subdivided into the amount taxed per tax rate. Table 56 
classifies returns two ways: in cohimns 7-12, a return is 
again classified by each rate at which it was taxed; in col- 
umns 1-6, however, it is classified solely by the highest 
(or marginal) rate at which it was taxed. 

The marginal rate for a return with the regidar tax 
computation only was the highest tax rate applicable to 
the taxpayer's taxable income in the appropriate tax 
schedule for his marital status (see illustration example 
1) .' For returns with the alternative tax only, the mar- 
ginal rate was usually the 59 percent capital gains rate 
(see example 3) ; however, for a few returns with alterna- 
tive tax only, on which all long-term capital gains were 
"long-term gains from installment sales," the marginal 
rate was the 50 percent capital gains rate. An alternative 

1 Income averaging returns are included in the tax rate tables 
with returns with "regular computation only;" income subject to 
tax was specially computed for these returns, as was explained 
earlier in this section under "income subject to tax." 



Table 3C.— TAX OVERPAYMENTS AND TAX DUE AT TIME OF FILING BY SIZE OF ADJUSTED GROSS INCOME 

[Taxable and nontaxable returns— Money amounts in thousands of dollars] 



Size of adjusted gross income 



Returns with tax overpayment 



Number of 
returns 



Total tax 
liability' 



Taxpayments' 



Overpayments 



Number of 
returns 



Credit on 1971 tax 



Number of 
returns 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or nore 



tl) 



C2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



55,273,385 

22,010,136 

17,092,982 

10,5^1,101 

5,629,166 



49,892,943 

2,765,822 
12,622,714 
14,733,629 
19,770,778 



65,619,956 

5,930,032 
17,192,595 
18,652,131 
23,845,198 



15,727,692 

3,164,685 
4,569,975 
3,918,526 
4,074,506 



53,126,294 

21,494,833 
16,490,419 
10,187,599 
4,953,443 



14,043,493 

3,007,199 
4,340,144 
3,734,271 
2,961,879 



2,570,076 

636,203 
720,425 
423,462 
789,936 



1,684,219 

157,489 

229,833 

184,257 

1,112,636 



Size of adjusted gross income 



Returns with tax due at time of filing 



Number of 
returns 



Total tax 
Uability' 



Tax- 
payments' 



Amount paid at time 
of filing 



Number of 
returns 



Balance due after 
remittance^ 



Returns with neither 
overpayment nor 



Number of Total tax 
returns liability' 



Total. 



Under $5,000 

$5,000 under $10,000.. 
$10,000 under $15,000. 
$15,000 or more 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



16,478,813 

3,994,670 
5,048,464 

3,52^,740 
3,912,939 



35,639,750 

1,130,539 

4,533,971 

6,223,223 

23,752,017 



26,911,644 

637,122 
3,340,931 
5,081,389 

17,852,202 



3,725,671 

491,824 
1,192,073 
1,142,048 
5,899,719 



14,701,460 

3,375,036 
4,381,074 
3,225,421 
3,719,929 



7,768,983 

403,379 
1,004,092 

985,827 
5,375,685 



6,639,180 

1,322,111 

2,671,733 

1,309,347 

835,989 



956,713 

38,470 
138,035 
156,249 
523,959 



2,527,633 

2,303,228 
161,621 
42,178 
20,606 



234,472 

38,859 
78,125 
60,421 

57,067 



The sum of income tax after credits (including surcharge) plus self -employment tax, tax from recomputing prior-year investment credit, additional tax for tax preferences, social 
security tax on unreported tip income, and uncollected employee social security tax on tips. 
The sum of tax withheld, payments on 1970 declarations, and total other payments. 

Includes returns of taxpayers electing to have their tax computed by the Internal Revenue Service. They were to be billed for the balance due. 
NOTE: Amount detail may not add to total because of rounding. 



Illustrations of the presentation 
of tax returns data classified 
by rate, as shown in table 56. 



Example 1- Regular Tax Only 

Derivation of Income Subject to Tax: 

$16,050 - Adjusted gross income 

-3.800 - Itemized deductions 
$12,250 - Balance 

-1,250 - Exemptions 

$11,000 - Income subject to tax 

Derivation of Tax on Income Subject to Tax 

1st $1,000 taxed at H% 

2nd $1,000 taxed at 15% 

3rd $1,000 taxed at 16)1 

4th $1,000 taxed at ivji 

Next $4,000 taxed at 19)i 

Bal. $3,000 taxed at 22<t 

$11,000 Total tax 



Individual Returns/1970 • Tax Computation and Tax Rates 153 

Example 2— Capital Gains and Regular Tax Derivation of Capital Cains Tax: 

Derivation ^f Inc-jie Subject to lax: $25,000 of income subject to tax taxed at 50)1 12,500 

$120,050 - Adjusted gross income (including 1/2 f30.000 of income subject to tax taxed at 59)1 17,700 

excess net long-term capital gain of $55,000 taxed at capital gains rates 30,200 

$55,000) $115,000 Total tax $52,500 

-3,800 - Itemized deductions - ^^^^= 

$116,250 - Balance _ ■ « ^ ■» ■ ^ • ^ « . 

-1,250 - Exemptions Example 3-Capital Gams Tax Only 

$115,000 - Tentative inccne subject to tax Derivation of Incgje Subject to Tax: 

Income subject to tax— $351,250 - Adjusted gross income (including 1/2 excess 

$55,000 - At capital gains rates "^^ long-term capital gain of $310,000) 

+60,000 - At regular rates -45.000 - Itemized deductions 

306,250 - Balance 

$115,000 - Total income subject to tax -1,250 - Exemptions 

Derivation of Tax on Income Subject to Tax: $305,000 - Tentative income subject to tax 

1st $1,000 taxed at 1A% $140 Income subject to tax— 

2nd $1,000 taxed at 15)t $150 $310,000- At capital gains rates 

3rd $1,000 taxed at 16% $160 At regular rates 

4th $1,000 taxed at IVJ $170 $310,000 - Total income subject to tax 

Next $4,000 taxed at 19J $760 

Next $4,000 taxed at 22jt $880 Derivation of Tax on Income Subject to Tax: 

Next $4,000 taxed at 2i% $1,000 $305,000 - Tentatively taxed at regular rates 

Next $4,000 taxed at 28)( $1,120 frcm tax rate schedule Y $184,480 

Next $4,000 taxed at 32)1 $1,280 

Next $4,000 taxed at 36)6 $1,440 (above tax greater than capital gains tax— 

$140 Next $4,000 taxed at 39)1 $1,560 taxpayer used derivation below) 

$150 Next $4,000 taxed at 42)( $1,680 Derivation of Capital Oains Tax- 

$160 Next $4,000 taxed at 45)t $1,800 

$170 Next $4,000 taxed at 48)t $1,920 $ 25,000 of income subject to tax taxed at 50)1 12,500 

$760 Next $8,000 taxed at 50)t $4,000 $285.000 of income subject to tax taxed at 59)( 168,150 

$660 Bal. $8,000 taxed at 53)6 $4,240 $310,000 taxed at capital gain rates $180,650 

$2,040 $60,000 Regular tax $22,300 ^1°.P00 Total tax $180,650 



Tax rate classes 



Classified by the highest rate at which tax was computed 



Number of 

returns 



Adjusted 
gross 
income 



Income subject to 
tax 



At all 
rates 



At marginal 
rate 



Income tax before 
credits 



Generated 
fran all 
rates 

(a>llars) 



Generated 

at marginal 

rate 



Returns with any tax generated 
at tax rate 



Number of 
returns 



Incone 
taxed at 
tax rate 



Tax 

generated 

at tax 

rate 

(tbIUr*} 



(1) 



(4) 



(5) 



(6) 



(7; 



Example 1. —Data Reported on Joint Return With Regular Tax Only 



18) 



(9) 



14 percent . 

15 percent. 

16 percent. 

17 percent. 
19 percent. 
22 percent. 



11,000 



1,000 
1,000 
1,000 

1,000 
4,000 
3,000 



140 
150 
160 

170 
760 
660 



Example Z —Data Reported on Joint Return With Capital Gains Tax and Regular Tax 



14 percent 

15 percent 

16 percent 

17 percent 

19 percent 

22 percent 

25 percent 

26 percent 

32 percent 

36 percent 

39 percent 

42 percent 

45 percent 

48 percent 

50 percent 

53 percent 

With regtilar tax computation and capital gains tax, total. 

Regular tax computation 

Capital gains tax, total 

50 percent capital gains tax 

:'9 percent capital f^ains tax 



120,050 
120,050 
120,050 



115,000 
60,000 
55,000 



38,000 

8,000 

30,000 

30,000 



52,500 
52,500 
52,500 
52,500 

52,500 



4,240 
21,940 

4,240 
17,700 

17,700 



1,000 
1,000 
1,000 
1,000 
4,000 

4,000 
4,000 
4,000 
4,000 
4,000 

4,000 
4,000 
4,000 
4,000 
8,000 
8,000 
115,000 
60,000 
55,000 
25,000 
30,000 



140 
150 
160 
170 
760 

880 
1,000 
1,120 
1,280 
1,440 

1,560 

1,680 

1,800 

1,920 

4,000 

4,240 

52,500 

22,300 

30,200 

12,500 

17,700 



Example 3. —Data Reported on Joint Return With Capital Gains Tax Only 



with capital gains tax only, total. 

50 percent capital gains tax 

59 percent capital gains tax 



351,250 
351,250 



310,000 
310,000 



285,000 
285,000 



130,650 
180,650 



168,150 
168,150 



310,000 

25,000 

285,000 



180,650 

12,500 

168,150 



Summary of Data Reported on the Above Three Joint Returns 



Total. 

14 percent.. 

15 percent.. 

16 percent. . 

17 percent.. 
19 percent. . 



22 percent 

25 percent 

28 percent 

22 percent 

36 percent 

39 percent 

42 percent 

45 percent 

48 percent 

50 percent 

53 percent 

With regular tax computation and capital gains tax. 

Regular tax computation 

Capital gains tax, total 

50 percent capital gains lax 

59 percent capital gains tax 

With capital gains tax only, total 

50 percent capital gains tax 

59 percent capital gains tax 



487,350 



16,050 



120,050 
120,050 
120,050 

120,050 
351,250 



436,000 326,000 235,190 190,750 



2,040 



115,000 
60,000 
55,000 

55,000 
310,000 



8,000 

38,000 

8,000 

30,000 

30,000 
285,000 

235,oaj 



52,500 

52,500 
52,500 
52,500 

52,500 
180,650 

130,650 



4,240 

21,940 
4,240 
17,700 

17,700 
168,150 



2,000 
2,000 
2,000 
2,000 
8,000 

7,000 
4,000 
4,000 
4,000 
4,000 

4,000 
4,000 
4,000 
4,000 
8,000 
8,000 

115,000 
60,000 
55,000 
25,000 
30,000 

310,000 

25,000 

285,000 



235,190 

280 
300 
320 
340 
1,520 

1,540 
1,000 
1,120 
1,280 
1,440 

1,560 
1,680 
1,800 
1,920 
4,000 
4,240 

52,500 
22,300 
30,200 
12,500 
17,700 

180,650 
12,500 

168,150 



154 



Individual Returns/1970 • Tax Computation and Tax Rates 



tax return subject to both the regular tax and the capital 
gains tax appears at two marginal tax rates — once at the 
highest applicable capital gains tax rate (50 or 59 per- 
cent) , another time at the highest rate applicable to the 
remaining portion of taxable income (see example 2) . 



Overpayment and Balance Due 

Tables 3G, 3H, and 31 classify taxpayers by whether 
they ended the tax year owing additional amounts in 
taxes or with a refund due from the Internal Revenue 
Service. 



I 



Table 3H.— TAX DUE AT TIME OF FILING BY SIZE FOR TAXPAYERS USING TAX TABLE ^ 
[Taxable and nontaxable returns — Money amounts in thousands of dollars] 



Size of tax due 



Number of 
returns 
with tax 
due at time 
of filing 



Tax withheld 



Pai-mentE on 1970 
declaration 



Total other payments 



Total tax 
liability^ 



Number of 
returns 



Number of 
returrs 



Number of 
returns 



Tax due at time of filing 



Balance due after 
remittance 



Number of 

returns 



Total. 



$1 under $25 

$25 under $50... 
$50 under $75... 
$75 under $100.. 
$100 under $125. 

$125 under $150. 
$150 under $200. 
$200 under $300. 
$300 under $400. 
$400 under $500. 
$500 or more. . . . 



(1) 



(J) 



(i) 



(7) 



(8) 



5,734,774 



3,604,858 



3,812,517 



2,354,475 



563,473 



283,802 



475,364 



30,291 



■J 34, 



3,398,814 



1,367,803 
888,468 
649,873 
481,130 
363,247 

280,049 
418,850 
446,139 
241,593 

135,410 
462,212 



797,570 
505,863 
365,709 
266,225 
211,261 

168,315 
254,407 
283,084 
168,349 
96,900 
482,175 



1,206,120 
675,325 
426,856 
313,483 
213,088 

171,726 
252,896 
245,328 
127,102 
50,325 
130,268 



743,638 
438,557 
293,238 
201,526 
147,008 

112,611 
152,390 
139,535 
62,913 
20,476 
42,083 



77,541 
73,830 
63,032 
44,871 
43,770 

36,625 
49,952 
63,330 
32,559 
23,963 
53,500 



35,989 
32,905 
29,989 
21,723 
22,397 

16,526 
26,920 
37,222 
19,658 
13,465 
27,008 



31,467 
40,024 
51,512 
33,371 
27,449 

22,546 
35,681 
43,420 
31,589 
22,726 
135,579 



1,734 
2,223 
2,622 
1,431 
1,378 
1,151 
2,059 
2,661 
2,265 
1,724 
11,043 



15,726 
31,955 
39,693 
41,443 
40,348 

37,996 
72,115 

108,610 
83,482 
60,996 

401,724 



1,010,185 
562,517 
367,491 
255,400 
203,539 

141,609 
223,655 
230,961 
128,129 
65,050 
199,278 



(11) 



3,611 
5,902 
6,736 
8,464 
7,266 

6,943 
13,348 
21,455 
15,373 

8,288 
67,414 



^Standard deduction returns with adjusted gross income under $10,000. 

^The sum of income tax after credits (including surcharge) plus self-employment tax, tax from recomputing prior-year investjnent credit, additional tax for tax preferences, social 
security tax on unreported tip income, and uncollected employee social security tax on tips* 



Size of tax overpayment 



*1 under $25.... 
$25 under $50... 
$50 under $75... 
$75 under $100. . 
$100 under $125. 

$125 under $150. 
$150 under $200. 
$200 under $300. 
$300 under $400. 
$400 under $500. 
$500 or more... . 



Table 31.— TAX OVERPAYMENT BY SIZE FOR TAXPAYERS USING TAX TABLE' 

[Taxable and nontaxable retiims — Money amounts in thousands of dollars] 



Number of 

returns 
with tax 

over- 
payment 



(1) 



26,549,653 



3,532,433 
2,834,589 
2,489,982 
2,685,741 
2,958,029 

2,691,761 
3,539,706 
3,543,188 
1,223,671 

512,727 
537,826 



Total 

tax 

liability^ 



(2) 



8,483,385 



851,577 
677,515 
631,693 
826,158 
1,122,459 

1,057,735 
1,092,008 
1,163,595 

548,276 
2j»,938 
251,431 



Total 
over- 
payments 



(3) 



3,741,000 



41,797 
103,663 
153,806 
2X,555 
331,369 

366,921 
611,446 
848,749 
419,370 
228,234 
401,090 



Number of 
returns 



(4) 



26,135,959 



3,470,115 
2,795,620 
2,438,652 
2,647,433 
2,927,781 

2,663,565 

3,497,246 

3,506,1X0 

1,193,763 

495,771 

499,923 



(5) 



3,640,629 



41,188 
102,360 
150,523 
231,089 
327,761 

362,894 
603,649 
837,790 
408,190 
220,164 
355,021 



Credit on 1971 tax 



Number of 
returns 



(6) 



476,271 



62,322 
33,969 
53,827 
42,625 
33,480 

31,179 
48,441 
52,313 
34,554 
19,336 
58,225 



(7) 



100,375 



609 
1,303 
3,284 
3,466 
3,609 

4,027 

7,797 

10,959 

11,180 

3,070 

46,071 



Tax withheld 



Number of 
returns 



(8) 



25,912,319 



3,434,385 
2,760,590 
2,416,395 
2,623,107 
2,900,085 

2,650,881 
3,433,884 
3,481,375 
1,183,221 
437,539 
485,857 



(9) 



11,792,813 



854,654 

754,713 

762, 598 

1,035,929 

1,429,915 

1,394,706 

1,666,733 

1,964,249 

926,476 

459,383 

543,457 



Payment on 1970 
declaration 



Number of 
turns 



(10) 



760,137 



30,420 
59,703 
83,242 
74,430 
78,018 

50,503 
73,427 
90,430 
56,071 
36,693 
77,145 



(11) 



399,737 



34,808 
23,757 
21,109 
23,336 
22,293 

27,511 
33,819 
49,378 
38,163 

22,657 
102,856 



Total other 
payments 



Number of 
returns 



(12) 



541,955 



58,142 
53,440 
27,497 
26,165 
29,146 

33,617 
66,558 
73,627 
64,986 
32,799 
70,973 



(13) 



31,486 



3,910 
2,687 
1,790 
1,390 
1,620 

2,204 
2,897 
3,635 
2,964 

2,131 
6,208 



Standard deduction returns with adjusted gross income under $10,000. 
The sum of income tax after credits (including surcharge) plus self -employment tax, tax from recomputing prior-year investment credit, additional tax for tax prereferences 
social security tax on unreported tip income, and uncollected employee social security tax on tips. ' 

NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1970 • Tax Computation and Tax Rates 



155 




Chart 3C 

Number of returns wKh tax 

overpayment or tax due, 1966-1970 



Million of returns 
I I Taxable 

^1 Nontaxable 



Tax overpayment 





61J 


60.5 




66J 

i 


■ 


I 


■ 


1 



Tax due at 
time of filing 




1966 1967 1968 1969 1970 1966 1967 1968 1969 1970 

"Tax" includes income, self-employment, and "minimum" taxes 



Neither overpayment 
nor tax due 



1966 1967 1968 1969 1970 



156 Individual Returns/1970 • Tax Computation and Tax Rates 

Table 50 —RETURNS WITH REGULAR TAX COMPUTATION RATES ONLY: ADJUSTED GROSS INCOME, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS BY 

SIZE OF ADJUSTED GROSS INCOME 

[Taxable and nontaxable returns — Money ajnourits in thousands of dollars ] 



Size of adjusted gross 
income 



Number of 
returns^ 



Adjusted 
gross 
income 



Itemized deductions 



Number of 
returns 



Standard deduction 



Number of 
returns 



Exemptions 



Income taxed 

at regular 

rates 



Income tax 
before 

credits 



Surcharge 



Number of 
returns 



(1) 



(2) 



(3) 



M 



(5) 



(6) 



(7) 



(8) 



(9) 



(10) 



(11) 



(12) 



59,523,893 



602,<a3,173 



3*, 120, 128 



82,712,553 



25,403,765 



18,533,006 



78,645,157 



50, 901, 514 



No adjusted gross income. 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 iDOre 



38,600 
1,267,318 
3,795,842 
4,270,089 
4,670,384 

4,565,573 
4,557,492 
4,380,022 
4,246,232 
4,165,453 

3,673,391 
3,257,150 
2,785,217 
2,365,942 
2,004,363 

5,533,688 

1,907,088 

766,553 

907,903 

315,644 

42,507 
6,619 

627 
196 



34,976 

2,265,977 

9,528,963 

15,032,206 

21,072,910 

25,092,309 
29,601,333 
32,335,052 
36,053,436 
39,557,346 

38,525,390 
37,415,352 
34,780,754 
31,910,602 
29,035,963 

94,431,092 
42,163,985 
20,312,222 
33,720,688 
20,421,191 

5,473,918 

1,826,477 

417,760 

473,271 



(») 

65,835 

424,315 

1,192,997 

1,792,935 

1,945,583 
2,133,366 
2,272,982 
2,504,405 
2,566,593 

2,430,031 
2,348,739 
2,120,078 
1,923,179 
1,679,050 

4,912,283 

1,782,969 

729,094 

876,830 

310,123 

41,930 

6,571 

626 

196 



(•) 

40,204 

374,703 

1,225,167 

2,U4,733 

2,643,864 

3,264,674 
3,904,964 
4,521,779 
5,039,733 

5,244,602 
5,242,944 
4,958,666 
4,737,329 
4,365,907 

14,514,638 
6,610,857 
3,323,865 
5,305,200 
3,396,322 

1,069,806 
474,996 
145,470 
191,807 



34,737 
1,201,483 
3,371,527 
3,077,092 
2,877,449 

2,619,990 
2,418,626 
2,107,040 
1,741,827 
1,598,860 

1,193,360 
908,411 
665,139 
442,763 
325,313 

621,405 

124,119 

37,459 

31,073 

5,516 

527 
48 

1 



6,649 
1,064,598 
2,493,457 
1,531,490 
1,439,491 

1,502,453 
1,594,358 
1,581,372 
1,478,558 
1,498,266 

1,187,900 
906,198 
662,346 
441,750 
325,300 

620,643 

123,970 

37,377 

30,747 

5,510 

526 

46 

1 



38,600 
1,312,784 
4,677,912 
7,371,914 
9,845,919 

10,958,50e 
12,316,518 
12,738,729 
13,338,646 
13,735,032 

12,707,284 

11,542,372 

9,900,224 

8,694,534 

7,326,326 

20,307,676 
7,100,630 
2,906,156 
3,528,346 
1,288,370 

166,385 
24,277 
2,265 

610 



23,993 

819,407 

2,922,335 

4,604,556 

6,150,938 

6,345,345 
7,695,392 
7,959,646 
8,334,043 
3,582,567 

7,939,774 
7,212,284 
6,136,328 
5,432,856 
4,578,178 

12,689,693 

4,437,245 

1,816,057 

2,205,215 

805,340 

104,248 

15,279 

1,425 

335 



4,068 

341,764 

3,733,490 

7,671,039 

11,367,742 

14,100,705 
17,04o,968 
19,389,143 
21,719,131 
24,436,864 

24,153,224 
24,054,031 
22,973,513 
21,298,750 
19,766,660 

66,606,619 
30,992,339 
15,635,112 
26,179,861 
16,214,4U 

4,299,641 

1,336,281 

270,878 

281,084 



533 

48,117 

548,351 

1,196,245 

1,816,567 

2,300,785 
2,339,384 
3,271,739 
3,720,556 
4,228,968 

4,217,188 
4,262,945 
4,138,611 
3,889,937 
3, 659,116 

12,917,754 
6,502,023 
3,535,196 

6,883,844 
5, 632,474 

1,944,384 
729,694 
169,063 
189, 633 



22,157 
1,564,016 
2,732,127 
3,309,985 

3,632,972 
3,998,015 
4,042,159 
4,084,932 
4,084,531 

3,629,765 
3,224,511 
2,774,834 
2,354,220 
1,993,954 

5,518,742 

1,901,536 

763,291 

905,324 

314,625 

42,367 

6,583 

622 

196 



133 

6,262 

24,390 

37,013 

49,798 
64,957 
77,345 
90,743 
105,390 

105,818 

106,820 

103,821 

97,458 

91,878 

324,144 
163,257 
83,930 
173,720 
141,507 

48,827 

13,314 

4,221 

5,035 



Returns under $5,000 

Returns $5,000 under $10,000.. 
Returns $10,000 under $15,000. 
Returns $15,000 or more 



14,042,233 

21,914,772 

14,086,063 

9,480,825 



47,935,033 
163,139,476 
171,668,061 
219,740,604 



3,479,945 
11,428,429 
10,551,077 

8,660,677 



3,755,128 
19,375,014 
24,549,448 
35,032,961 



10,563,283 

10,486,343 

3,534,986 

820,143 



6,535,085 

7,655,006 

3,523,494 

318,819 



23,247,129 
63,087,427 
50,171,290 
35,325,215 



14,521,229 
39,416,998 
31,349,420 
22,074,887 



23,123,103 
96,692,811 
112,246,177 
161,316,225 



3,611,864 
16,361,431 
20,167,796 
38,504,065 



7,628,285 
19,842,659 
13,977,284 

9,453,236 



67,797 
338,733 
505,796 
968,005 



Tayi credits 



Size of adjusted gross 
income 



Retirement income 
credit 



Number of 
returns 



Investment credit 



Number 
of 

returns 



Foreign ta^c 
credit 



Number 

of 

returns 



Other tax 
credits 



Income tax after creuits"* 



Number of 
returns 



As a percent of — 



Taxable 
income 



Adjusted 
gross 



Average 
income 
tax 
after 
credits 
(IhUars) 



Additional tax for 
tax preferences 



Number 
of 

returns 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



Total 

No adjusted gross income 

$1 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 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $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 

Returns under $5,000 

Returns $5,000 under $10,000. 
Returns $10,000 under $15,000 
Returns $15,000 or more 



1,350,711 



144,136 



23,037 



183,891 



143,4U 



11,251 



59,244,311 



80,236,112 



12,777 



61,899 



(*) 
119,403 
202,920 
228,115 

163,232 

116,738 

90,737 

74,521 

63,096 

42,603 
36,499 
28,758 
22,899 
16,105 

59,531 
27,167 
15,776 
20,015 
8,360 

1,697 

386 

52 

21 



(♦) 
7,359 
17,409 
26,604 

22,587 

17,220 

12,251 

9,989 

9,586 

8,285 
5,741 
4,550 
3,259 
2,766 

8,294 
3,850 
2,274 
2,731 
1,194 
244 
55 



8,246 

9,794 
12,100 

12,446 
14,306 
13,812 
10,030 
10,585 

6,409 
4,821 
3,261 
6,139 
2,342 

8,096 
4,015 
3,425 
7,178 
5,322 

1,481 
316 

4.4 
18 



7Cf7 
923 

972 
1,576 
1,661 
1,741 
1,847 

1,151 
825 
466 

1,247 
453 

2,666 
997 
1,639 
2,635 
2,905 

2,352 
675 
205 



I (.) 
(«) 
(•) 

(♦) 
(«) 
9,680 
13,521 
(•) 
3,671 
6,617 
7,569 
7,211 
4,696 

23,174 
18,082 
15,131 
32,139 
21,636 

5,785 
1,563 

177 
87 



«) 
•) 
») 

•) 
•) 

4,297 
4,060 
(♦) 
656 
3,031 
2,304 
4,862 
1,293 

12,298 
8,916 
7,300 

17,661 

20,243 
8,662 
4,783 
2,061 

36,371 



(«) 
(*) 



(«) 
(*) 
(«) 



(») 

(•) 
1,062 
345 

293 
195 
234 
71 
13 
3 



(•) 
(•) 

(<) 
(.) 
(•) 



(•) 
(») 



116 
74 

159 
16 

309 



(') 



38,348 

■ 1,259,394 

3,717,709 

4,194,343 

4,603,268 

4,544,357 
4,548,092 
4,370,101 
4,245,220 
4,164,894 

3,672,431 
3,255,070 
2,784,498 
2,364,458 
2,004,313 

5,531,794 

1,906,272 

766,176 

907,735 

315,477 

42,448 

6,595 

623 

195 



587 

47, 697 

546,852 

1,202,432 

1,327,121 

2,324,833 
2,885,075 
3,331,371 
3,795,465 
4,321,911 

4,312,895 
4,360,121 
4,235,091 
3,978,034 
3,746,456 

13,218,680 
6,651,429 
3,612,803 

7,034,493 
5,749,307 

1,931,768 
742,482 
171,009 

158,195 



14.4 
14.0 
14.6 
15.7 
16.1 

16.5 
16.9 

17.2 
17.5 
17.7 

17.9 
18.1 
18.4 
18.7 
19.0 

19.8 
21.5 
23.1 
26.9 
35.5 

46.1 
55.6 
63.1 
56.3 



1.7 
2.1 
5.7 
8.0 
8.7 

9.3 
9.7 
10.1 
10.5 
10.9 

11.2 
11.7 
12.2 
12.5 
12.9 

14.0 
15.8 
17.4 
20.9 
28.2 

36.2 

40.7 
40.9 
33.4 



147 
287 
397 

512 
634 
762 
894 
1,033 

1,174 
1,339 

1,521 
1,632 
1,869 

2,390 
3,439 
4,715 
7,749 
18,224 

46,687 
112,582 
274,492 

811,260 



(«) 

( 
( 
( 
( 
( 



1,786 
4,500 

3,855 

1,439 

176 

42 



4,409 
13,437 

16,699 
14,557 
4,840 

4,952 



557,418 
513,424 
146,864 
133,005 



51,911 
71,633 
24,601 
18,653 



30,140 
61,179 
22,972 
29,395 



1,926 

7,797 

4,142 

14,173 



6,046 

35,257 

29,764 

117,324 



1,08j 

11,836 

12,146 

U8,294 



(•) 
(«) 
(•) 
2,221 



(•) 
(•) 
(») 



13,313,06^ 

21,873,164 

14,080,770 

9,477,315 



3,624,689 
16,658,656 
20,632,597 
39,320,171 



15.7 
17.2 
18.4 
24.3 



7.6 
10.2 
12.0 
17.9 



262 

762 

1,465 

4,149 



(•) 
(«) 

176 
12,535 



(•) 
(») 

491 
61,177 



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

(») An asterisk in a cell denotes that the estinate is not shown separately because of high sampling variability. However, the data are included in the appropriate totals. 

Includes returns with income averaging and prior year delinquent returns. Excludes returns with no taxable income. 

Includes income averaging taxable income. 
■'Less than $500. 

*Percents and averages are computed for returns with and without income tax after credits. 
NOTE: Amount detail may not add to total because of rounding. 



Individual Returns/1970 • Tax Computatidn and Tax Rates 



157 



Table 51.— RETURNS WITH ALTERNATIVE TAX COMPUTATION: ADJUSTED GROSS INCOME, DEDUCTIONS, EXEMPTIONS, TAXABLE INCOME, AND TAX ITEMS 

BY SIZE OF ADJUSTED GROSS INCOME 

[Taxable and nontaxable returns--MQney aniounts in thousands of dollars] 



Size of adjusted gross incoiDe 



Number of 
returns 



Adjusted 
gross 
income 



Itemized deductions 



Number of 
returns 



Standard deduction 



Number of 
returns 



exemptions 



Number of 
returns 



Taxable 
income 



(1) 



(2) 



(3) 



C-l) 



(5) 



(6) 



(7) 



(8) 



(9) 



Total 

Under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$1DO,000 under $200,000... 
$200,000 under $500,000... 
$500,000 under $1,000,000. 
$1,000,000 or more 



8,347 
34,270 
19,542 
6,036 
1,076 
434 



328,881 

2,613,425 

2,622,444 

1,747,626 

722,634 

918,752 



7,371 
33,867 
19,420 
6,005 
1,073 
434 



1,533,355 

42,751 
358,934 
466,025 
355,529 
147,739 
162,377 



976 

403 

122 

31 

3 



1,534 

976 

403 

121 

31 

3 



228,781 

U,3M 

11B,206 

70,804 

21,180 

3,799 

1,478 



8,317 
73,892 
44,355 
13,336 

2,392 
931 



7,275,967 

276,840 

2,180,244 

2,112,076 

1,378.836 

572,520 

755,451 



Size of adjusted gross income 



Income subject to tax 



At regular 
tajc compu- 
tation 
rates 



At capital 
gains tajc 
rates ( one- 
half excess 
long-term 
gain) 



Income tax 
before 
credits 



Surcharge 



Number of 
returns 



Tax credits 



Retirement income 
credits 



Number of 
returns 



Investment credit 



Number of 

returns 



Total 

Under $20,000 

$20,000 under $50,000 

$50,000 under $1DO,000 

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



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



7,281, 1A6 

276,840 

2,180,246 

2, 112, 1A7 

1,379,473 

573,568 

758,872 



245,506 
1,960,019 
1,733,014 
854,056 
239,127 
198,970 



31,334 
220,227 
379, 133 
525,417 
334,441 
559,902 



106, 627 
364,375 
984,939 
751,283 
333,538 
452,699 



8,347 

34,149 

19,495 

6,025 

1,075 

433 



2,674 
21,744 
24,810 
18,863 

3,372 
11,284 



1,862 

2,672 

1,431 

483 

72 

35 



229 

336 

207 

69 

12 

6 



1,783 



742 

716 

263 

43 

19 



606 
794 
626 
272 
219 



Size of adjusted gross income 



Tax credits--Continued 



Foreign tax 
credits 



Number of 
returns 



Other tax 
credits 



Number of 

returns 



Income tax after credits 



Number of 
returns 



As a percent of— 



Income 
subject 
to tax 



Adjusted 
gross 
income 



Average 

income tax 

after 

credits 



Additional tax for tax 
preferences 



Number of 
returns 



Total 

Under $20,000 

$20,000 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 nore 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



1,170 


83 


4,319 


3,695 


3,957 


4,837 


1,595 


3,879 


329 


1,222 


136 


12,496 



30 
7 

168 



8,347 

34,270 

19, 539 

6,036 

1,076 

432 



103.989 
881,421 
1,003,777 
765,537 
340,394 
451,092 



39.4 
40.4 
47.5 
55.5 
59.3 
59.4 



33.1 
33.7 
38.3 
43.8 
47.1 
49.1 



13,057 

25,720 

51,373 

126,828 

316,353 

1,044,195 



(•) 
654 

1,460 
534 
235 



(•) 

1,793 

8,238 

8,925 

19,038 



See text for "Explanation of Classifications and Terms" and "Sources of Data, Description of the Sample and Limitations of the 
(♦) An asterisk in a cell denotes that the estimate is not shown separately because of high sampling variability. However, the 
NOTE: Amount detail may not add to total becaxise of rounding. 



Data. " 

data are included 



in the appropriate totals. 



158 



Individual Returns/1970 • Tax Computation and Tax Rates 



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c^comfM --j-vor^c-r- -jOsooJO tncof-cotn 



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rrHCOrHt- Q yO 0\ O^ \0 C^^nCOf) sCfM(MC>^ .-linr 

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I 01 a 



a(^<M(MCM(^ ^Ot^fMtn coo 
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351 



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338 



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« «o 2 m 



o\(n<n CDn(p--j^in -H^ncMtn Oc^»nc^ 



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2,889, 
3,507, 
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CO ^ CT« CTi 



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8888? 



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• 00000 0000 -.r-icMcn-jin Om 

• Qn*..,. ^•^ •O r-i rA i-t r-l ^^ CM CM 

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■g^SSSS 88888 88888 88888 

goooooooooo ^...,.,.. ^..«^.. 
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(4 h f4 

0) 0) <11 f4 

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§§§o 



Individual Returns/1970 • Tax Computation and Tax Rates 



159 



fnO-^xOCM c^to<M>o 



d Fh F^ 
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t^ ON -4- tn r- 
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m r- 


371 

167 

128 

2,294 

1,322 


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33' 



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c- r~ vo n 
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I I I I I I I I 



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o o oc _ 

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88888 



?8888 



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a;o><i>o;(i) oioiiiiaiiii 

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§§§o 



3o c 



88888 



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an; 



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160 



Individual Returns/1970 • Tax Computation and Tax Rates 



s fl 



si 



I I 1 I I I 1 I I I III 



I I 11^ ^ O -nI TO 
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lllll lllll III 



3 u 

01 a 



llllll II 



III III 



-J- TO 


329,496 

66,876 

7,983 

2,578 


as 


9,080 
1,592 
14, 5W 
4,687 



C :3 Q 
•-H to -H 



lllll 



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111 I I I I 



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o »^-- -.*~*.«Or-(CM(n-* loomoo 000 

i-lsDiHryrn-^ irisor^TOON r-li-lrHr-(rH t-tCMfNICnUA i-lfMini-- 



S o o O O 
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Individual Returns/1970 • Tax Computation and Tax Rates 



161 



<u a 



ss 



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a as Id 



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r I I I I 



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I eo o* -^ >o > o 

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lO o o o ■-• o> 

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•~-- tn * en m fn o^ 

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to c- c^ "o i-i (n 

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1 I I I I 



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8 88 



J - o o c 
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a OOOO OQQQO OOOOO 

3QOOOO OOOOO *^«»« 

S -.»** *.*--.*o.-icMen>r 

i-t %o •-* c<t r\ •& 'n\Dr--coo» .-i^i-Ji-iH 

W W < ( » > W -eft- «»■■«-»©■**■ ti > W W W t o 



■«» w y> t o to 

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s 

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in O m O O O C 
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588 



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188 



POOOQ OQOOQ ' 

?_88_8_8 8.8_8_^8| 

^'cMcn-^r'A OmOOO 

^r-^.-''^H rvjcMcnm-i ■ 

»-«-<e-«s--«o- «»< o« t « o -t » 

i^FhF^FhF. F^tiFHfHFH 

itotatato ctoiotatat 



at ot at F< 
T) -a "o o 

§§§c 



8888? 



-irHCMen-4^ uAvOC- 



r-lr-l^r-<r-t r-ICMOjnm f-lCMlA^ 

^a- «> ■ TO <»-*» <»<l»« «> -«» *9--«-*3-*>- 



162 



Individual Returns/1970 • Tax Computation and Tax Rates 



I I I r- NO >o u 



'O (J- <f\ O- r-i 
fH lA fV ON rH 
rH CM r~ \0 C>J 



CM fV IQ r 



-t O^ C^ Ti \0 
i vO rH NO M 

^ ->I ^ tn <n 



O lO CM •-* ^ m CM 
TO O CM -J lA 

to f^ H rH 



41 o y 

i .Si f? 



ICO OCiHOOrM C0HiOON>O ONCOOJ^Ocn H'ONDfn 

atOO'OtnO iOOOJO>>H ON<Ai-lcotO i-IONr-OJ 

mCONOCOCNJ OniHC^OJnO r-ONO-4-to tot>fn>j 

O COnO-J-C-O- ONOtnC^O OiHCMCMCM mOrH 

iH O'-ITi:^^ -f'Oin-jNO COOfMlTlfM ITNrH 

moco-tON ty C~- ^ r-{ to rHtOP-tOtn 

iH iHCnTcm (NCm r>rcNJ"<-l in iH 



liO u-iirifMOcM (MONCn-JfM vOO>00(Min t^i-lvOt^ 
OJ r-r^CD>ONO 00NOC:^tO\D TOr-iHOcn cmoc-cm 
f- COr-IONCMfM rHONr~-0ONO CMi-lrHiOON COCOm-J' 



OniATOiAnO -^CMOtOtM 
Oi\ONOO>Cr QtONO--f>0 
<f\ -4 f-i ■■O O OP->JrHtO 



< to r- to n 



J n r^ CM CM CM r 



inOOmrM OOtnOCO a.rHirvr-IO OiHiOiA 
00[>nC^ C^tM•Ot^C- QOt^'ANO On-OC-CO 

r-NOvo-.jr- >tiniACMfM ocor-c^m onhcu 



CMtO tO^CJNlACM ITVt---* 

lA lAtDC--u-iO TO-4-ON 

rHCMCn>JiA -*>J(n 



vt CO 
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0> CO lA nO f 
CM CO r-t [^ U 
00 CM H r-( 



So 



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aiA lA CM rH 

NO ON o r^ 

no c- r- u-i "A 

S3 



rHmtn>fiA r-tncMiHtn 

OONOC--tO fnc^-.tiAlA 



O ^ CO >t 

aO [> CM 
to n -.r 



COCMnOiH rn\D>A<Hr 
t~-r^CDiH OC->J'-IC 
rH CM CM ri cnCM CM CM r 



H TO C- CO (n 



C- ^ O >A -sj u 



•^ lA to -sf C 
* ON vO NO >, 
nD (^ O "A C 



HCMCMCMCn f^CMCMCMr 



J Cn tn C ■^t U 



ON r-o--fmoN otou 



O^OC-TOr^ OnCMOC^CJn OnOCOCOOn COCM 

-— lACMC-CMC^ r-t-ocv-^t 

-^-^r-it^CM [~-CM>Hr-i 



1 ON -* 

^ tn ^ > 



5 



I IC-CnON OniHnOC^nO (MCMCMQNfn OOC^CMCOoi CMiAiAiO 
Or-ICM to r\ i-itO 'Ji OiOOOH ONC^O-HCM NOi-ltOCM 

-jiHm m^ONiAi-i t-i -^ \r\ <j' ir\ \or-iA^O TOoocn-j- 



CM O ^3 CM y 



HCMCMCMcn mCMCMCMr 



C^CM-^ OnCOtOON -JCNl-J-O-J tpCMiHr 

o^o ^o•-l(^>AtD \Or-)or-to ^ to c~ » 



nO On c^ r~ 

\D iH CD N 
to TO en vt 



■(ON -^-OCMC^^ OC^QniAiA vOCMCMcnrn 
I'D c3TO(n<M(M C^HnOiA>0 toOCMvAAJ 
\cn O-cnC-OCM OtO->jHTO r-ITOt"-TOfn 



Ocn>t cnOOO>f >frMC-ncM U _ _ ., 

S-^>j oo-or^cn cT-ooNCjN^o tDOQ-J:->J voTOcn-. 
c--c^ mNOONcnvo nr-vor-cM voooc^ia c-Oi-I 



ia 



CM^ lAiATOvOCM Ovjii 



-1 CM [> CM r- 



CMrHtO >Or-rHrH 
lACncn ONCMtnOO 
\D ~i O CMC-^frHO 



-.J lA r~ o- 



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DiH-i iAOCOvOr-( mto(n->i 



5g{ 



*C--tAt- tOO'TONOcn -JOOnOnO C^cnCMr 

— -OOO r\NOc^-d''^ r-f^NOiANO ooOcmu 



O (Q 



I NOCon CMTOOCprH CMOAJOiA OC^vOiHcn u^O«g> 

tOTOCM CMTOTOOO cnONOCMO fn^QCOiA tOnTOfM 

£>TOn cntnrHOrH NOOtOCMC- r-l>JO>Or-< TOfflcn>f 

♦ tocmon c^(n(T'C~-o r-cMONO«o TOcnc^tntn'iAOrH 

• JHON Ntcn^HvO-* t^tMOU-i>0 TOOCMlAAJ lAiH 

(NiHP- iHiATOOCNI OC0-.fi-im rHTOE-TOcn 

i-trH CMCMCMcnn cnCMCMCMrH lAi-l 



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NO ^ NO <-( 



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* lA lA CM cn 



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DfHONtn lAiATOCJ^ON nOONiACMOn OIAAIOn 
Hl^CMO' CM-.J-jm(M r-ONCMcnfi) \OCMNr%f 



ON lA O 


M ON C-l Jc5 


r- m ON O NO 
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r-l r- CM C- NO 


O r-OTO 


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rH TO Cn n (H 
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ON iH >£) CM lA 

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•vf en >A lA OJ 
lA C- --I TO ^ 

CO o -o CM r- 


ON rH O t^ 

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•O CN P- TO 



iAc-o->fc- c^oo^cJNro 



a o 

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■>J C- lA ON O 
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rH O U-l NO Al 


t :4 r^ c^ en 
b TO o »A en 

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TO rH On t-- rn 


rH ON ON CM 

SSPiS 


TO iH r- 


o > ON rv c- 


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CM NO CO rH tn 

■-f r- o o CM 

o- rH r- nd o 


TO nO lA TO 

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c- cn r- TO 



^C^O--l■C- ONOCJN(^TO 



NO (N rH t^ 



t-- lA CM 



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NOTOm CMTOOttr 
TOTOCM CMTOTOOC 

OTOcn tntnrHOr 



CM O CM O lA O C^ 

cn ON o Ai o tn ^ 

nO O TO CM r- r^ -J 



* TO CM C 

^— ^ rl C 

CM rH C 



SrH CM n O tn TO 
TO NO ON lA cn r- 

(D yO r-l TO TO >t >!■ 



> CM O TO ^ r 



OJ CM CM tn cn 



4) 0) 



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rH (^ cn o cn o -ni 

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[>"CMC-^ oT^PrH 



I I I I I I 



I I I I I I 



I I I I I 



I 1 O CM nO cm rH 5 



I I I I I I I I I I 



ICMiO'OiC\ rHiATOt- 

CnC^vOiH OIC^OnO 

CM»At-r- toNnoia 

rH C^ m TO O e^ i-i 

Ol NO > O O r-i 
OJ ON >t 



I I I I I I 



ICMcniANO ONO->frH 
-^-*r-4TO rHTOCMNO 

cnrH-^ON (ncncMiA 



NO NO in P- rH Ol U 

nO cn -J c^ CM -^ 

TO O CM OJ 



I o r- cn t- 

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nO "A ->f CM 



nO P- CNJ , 

rH CMr-1 C 

>f NOcn r 



3 ON SO O 

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^ TO CO 



I I I I I 



r- cn On CM (^ 
-4' NO On tn 



I I I I ( 



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rH OJ -4- lA O 
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r-i ON NO CM »A 



rH fn >f o cn i-i c 

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C- CM m CM CM 



I I I I I I 



0-J->tTOND TOO'lTlO' 
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cntnONrnoi lAvOtnrn 



o --i- >t •> 

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TO cn TO Q NJ 

CM cn o > 
o >r c^ c 



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CJN lA O TO TO CM -^^ 

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-1 lA CM <n rH 



I I I I I 



m iato-nJvton ndc-c 

(n rHD-tnTOrH lAOiH 
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ON1A£--Ocn 1AC--JONNO C^kA-NfOp 

ONNOCMcnNO cn>tOiAON r-NOrHNO 

-^TO^ONON u-iiArHTOCM O-NOCMCn 

SONtnoNtn ojoNrHc^m TOC^r^ 

cn--f-4-t> rHIACn>tTO -Nf 

rHcniAt^ nOiA\OC--CM 



I I I I I 



cn en On r^- o 

£> NO rH C- C 
fH [- O nO C 



lACMtnrHO nOTOnOiA 

tM^ON--jcM OlAC^(n 
cnrHcjNoro NDONcnNO 



CniArHONTO rHf-D-QtO CMC 

ONcnNDONrH CMTOnOOTO CM-n 

i01A--flA ^OTO-nJCM cm 

rHCMCn NO[>tMCnrH 



till 



nOiAnOOOn OONr-tQTO in--tOr 

aTOcniAO NO>l-C--HrH ONlANOr 

rHNOOO ONi-fr-rHNf NOP-Cn-v 

SrHcnCMCM CJN%fC^r^CM lAOrH 

OiAnOO O'lJ'rHlACM lArH 

cnoNcniANO ONC-c--TOtn 



NO rH NO 
O »A Np 
TO ON O 



■1 ON cn rH AJ C^ W 



rHiATO ONlACMcnCM rHC^TOf-^t CMt 
>f>tO* lA«r-lr-lNO ONO>J-.tJ -4- 

ojiAON cniANOiAtn ONtniANfitM 



rt>OcnoN c^cnr-.Npcn lANOOJOrH rHQiACM 
tNOC-otn lArHrHOvo ocncMcn->i- fnor-NO 

JrHC^-NOCn O-J-OJCnNO »Ar-P-IAlA OrH--t>0 



t TO TO cn ^ 
nd NO r- lA 

CM CM to CM 

rHCM>A C^TO«r-C-- Oi>CMCnr 



fNDtomm TOcn-Jt-o cnrnu 
%^tono\o fn(^TOOON oj-j> 

■t ri -^ Oy r-l lArHTO-^CM CM 



' RSgS 



rHlANO-NlTO «\Dt^NOrH P-CMlACn 

__ ONr-i-NtcSr-f TOp-rocncM cjnctnc^cm 
OTO oiocMo> -jnoon-jto r-t"-cn>t 



5TOC- CMlACM^ir- TOrHrHCMCM 
CMnO t-OJ^-JlA f-OCMiACM 
^^^J[> TOC^-JrHCO rHTOC-TOcn 



^ a 

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o 

<U h 



>Ai(n-4iA -^ v^ to tj' r-i v> tfy i o * » ■»» 

H Fh Fh ^ F-i f-< 

•i^ u ^ h u (H(Ht<F-<F^ v (u a> H) o> 

§1111 nil? S S si! 



§§§§§ i§ 



J O O 

t) « 4) 

3 3 3 



+» 0) 

SB 



Si U I 

-a -a ■< 



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»- t4 L, (j t. 

4) 01 4> 0) 

H "O 'O TJ 'O 

J c C c 2 

13 3 3 3 



h u u u, u 

1) 4) 41 4t 41 

mil 



tt ^^ t^ u ^^ u u u 

a> Q] 03 V <i3 (iiiudi 

§§§!§ §§§ 



*9--«0-«- C 
41 01 41 f 
3 3 3 C 



«9-^H«-<**9-*! 



.s -^ ^^ OrHCMtn-J- 

«C-t0ON rHrHr-4r-lrH 



-1 O O 
M cn lA 
9- ■«--«» 



O -^iK.^ ->■^-.»•>OrHCM(n•4■ U-lOlA 
rHNOrHCMtn'l U-liOf^tOON rHrHr-)r-(rH r-tOJCM 
■«»■«■■«■*»■»-«■ «--«--«--«-«9- *9-«-<*«--«- <l»<»«i»' 



o o 

m lA 
■«*■«■ 



«»-f > t O *'^ 



Individual Returns/1970 • Tax Computation and Tax Rates 



163 



t 

t-, 



ss 



SSi 






<D V >i 

sis 



O O H 

a o d 

q 3 o 

M to ♦» 



a a a 






S O M 



SSi 



I o m to r^ fl 
CM to o (^ r 



I I I I I III 



3 o .-I yp 
:> <-i v~ o 



I I I I I I I I I I 



iiiii iiiic-r>CMOt> 

c- o if\ r- -^ 

t^ rH to r-t (^ 
i-t <M O^ iH 



t I I O) -4- lO O n m 

-~ -^ lA CM ^ r-( 

IT* CTi C^ -f 






II III 



IIIII II 



I vO to O CO >0 iO 
O (M r^ (-1 to CM 
C^ rH r-l to -vt CO 



II I I I I 



I O "-< \0 t- CM iH 

B> 00 o o -o 

>t kA r-< CM n 

c^i CO m o >-i 



IIIII 111 



I c^ m en i-i (J' oi 

■■X CD lO Ol CTi (^ 

■H in (M (n oj •a 



I I I I I I 



r I I >r r 



>J >r r-i c 

p^ M? 5 ■> 



IIIII 



IIIII I I 1 I 



I (M >r\ -S \0 rH iC\ 
U^ f\ C- CM <M so 
<H O^ O (M CM (^ 



IIIII IIIII III 



to in c- «n « \o 

SoT c^tooT 



IIIII I 



II IIIII III! 



- to O C-- 
i t-i r\ t> 

1 rH IJl ■>! 



(?• o in 1- 



IIIII IIIII 



I <n u-i r- (M » r 
'O vO O c^ OJ f 

C^ <n i-t c^ CM 



IIIII 



IIIII 





en a* o o 

rv to iH (J» 
to NT O ^ 


3S 


CO r-t m r-< 
CM ^ 


r-t 




s? 


> jp cn -4- 

3 -4 cy n 



IIIII 



IIIII I I I I 



I I I I I I 



I IIIII I 





85,805 

16,712 

2,032 

602 


<A (M 

8>: 


>19,874 

41,784 

5,079 

1,506 



IIIII 



IIIII IIIII II 



I >t CO C- •-*<-* O^ 

-on to (> to t^ 

to (*1 O -* <N (M 

a'"'0 m O rH 



9 0) at 

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4> (d 



i-S3 



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IH (0 * 



agg 






agg 

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s " y 



J i & e 



I I I I I I IIIII IIIII 



3 to U 



I I I I I I IIIII 



IIIII IIIII rHOO(> 

n^ m t^ f- 
rj rH a> ?Nt 



I I t I IIIII 






till IIIII 



I I I I o> irv CM O 



I I I I I I 



in CD OS (M 



(^ rH CM Ov 
n t^ CM O 

in O^ CJ > 



I I I I I 



o t> c^ 

to -O rH >0 
iH -f O O 



I I I I I I I I I I 



I rH CD to C^ CO 

BCD a- m n 
vf r-l -vj CM 

CM O CM C- CM 



I I I I I I IIIII 



lliri IIIIrH-4-^(MO 

•* CO >o -4- c- 
en o f^ ci t^ 



III I I I I 



I I I I 



in CO o en 

in to r-T 



I I I I I I 



I I I -J t^ so iH CM 



I I I I I I I I I I 



IIIII iiiic-u-iinfTio 

CM m r-l P- rH 
CM CM to r- CD 



■st Oi -O f C 

-3- m rH O r 



I I I I I I IIIII II 



' ' ' '3, S3S5 

^ CM -O CM iH 
itT i-Tr-Tt^CM 



\0 to O r-< C 

rH m CM f^ f 

c^ \o 1-1 r-i 



I I I I I I IIIII I 



I I I t^ rn rH r-t rH 
O rH O CV (^ 



3 O 



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0} U 



• OCMn-.fin \DC-tOO\rH 
S-CS-L.CHF^h U U U h u 

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<»« » « > ■«»-«»«- **■*■■«■* 



§§i§§ §§§! 



ll! 



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o cy rj j[ m \0 



■«»-«0-ft9- O 



■w-*-«9"«e- 



33333 33333 



01 © _ _ _ _ _ 

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tl L< (. ph t« « < 



I © -o •d -o cj 
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8 88=. 



5 ^^..^ »^-.-.^OHrvj(n>j momoc 

DrHf\JC^-f m\0P-t0(J> ^~lr-i^^rJr-t r-lCMOJnu 



5 oS * 
H ?5 in rH 
» f O - W -W- 



164 



Individual Retums/1970 • Tax Computation and Tax Rates 



S 3 



o (i> a a) 

d <u a 

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I F4 U Q0>; 
2 +> H ^ 

0) d d 



d F^ F^ 



5g; 



U O M 



I O t^ 



V U M 






I I I I I I I I I 






I I I to (M O (^ 1 



I I I I I I I I I I I I I r I I 



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> O CO OD ^ 



It I I I I I 



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ON -J- n CD u-1 



^ O -J QJ O 

m < « o tn 



riiii iiiii llll<No^l^^oa> 

C^ -J- rH CD O^ 

\0 c- n "^ T\ 



I I I I I I IIIII I I I I 



I I I \0 O- CM 00 < 
CO pj <X) C; < 



sf d o CD tn 



llllll IIIII IIIII III! KmS 



I I I I 



llllll 



— -< oi O 

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5 
^ 



a s 



III I I I I r III 



TSS 



III IIIII I I I I r I I I I 



iH C- -< 

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IIIII III 



III IIIII III 



I ON oj yj 

u-i M vO 

o r- f^ 



I I I I 



III III 



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Individual Returns/1970 • Tax Computation and Tax Rates