(navigation image)
Home American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections
Search: Advanced Search
Anonymous User (login or join us)
Upload
See other formats

Full text of "Statistics of income"

~4 


SW^^VM 


^^ 


rE^^^^ 


b~ 


^ 


^^ 


A»e«cui\ 

1 1 r 


^^ 


|) 


1 


II 


UJ 

1 MOe«e . 


If 


1 


^jl ik 


liVuviifvV 


^^ '- ' 




^ — '"'~^ 



BOSTOT^ 
PUBLIC 
LIBRARY 




Individual 

D[ii]©(o)Dlfl]© ^YL 



Boston Pub:;^ Library 
perict;c'ic2;t of Dccumento 




lartment of the Treasury 



Internal Revenue Servica 



Publication 7d (6-80) 



Statistics 
of Income 



other 
Publications 



Recent publications for sale 

Individual Income Tax Returns, 1978 

Preliminary 
Individual Income Tax Returns, 1976 

(269 pp., $6.00) 
ZIP Coda Area Data, individual income 

Tax Returns, 1969 (131 pp., $2.75) 
Business income Tax Returns, 1977 

Preliminary (52 pp., $2.50) 
Business Income Tax Returns, 1976 

(454 pp., $8.00) 
Corporation Income Tax Returns, 1976 

Preliminary (26 pp., $1.75) 
Corporation income Tax Returns, 1975 

(235 pp., $6.00) 
Estate Tax Returns, 1976 (60 pp., $3.25) 
Personal Wealth Estimated from Estate 

Tax Returns, 1972 (62 pp., $1.75) 
Fiduciary Income Tax Returns, 1974 

(98 pp., $2.75) 
Small Area Data from individual Income 

Tax Returns, 1974 (447 pp., $6.00) 
international income and Taxes, Foreign 

Tax Credit Claimed on Corporation 

Returns, 1968-1972 (184 pp., $3.75) 
International income and Taxes, U.S. 

Corporations and their Controlled 

Foreign Corporations, 1968 and 1972 

(235 pp., $5.50) 



Publications In preparation 

Sales of Capital Assets Reported on 

individual Income Tax Returns, 1973 
Business income Tax Returns, 1978 

Preliminary 
Business income Tax Returns, 1977 
Returns of Private Foundations Exempt 

from Income Tax, 1974 
International Income and Taxes, Domestic 

international Sales Corporation 

Returns, 1972, 1973, and 1974 
international income and Taxes, Foreign 

Tax Credit Claimed on Corporation 

income Tax Returns, 1974 
individual Retirement Arrangements, 1976 
Corporation income Tax Returns, 1976 
Corporation Income Tax Returns, 1977 

Preliminary 
Small Area Data from individual Income 

Tax Returns, 1976 
International Income and Taxes, Foreign 

income and Taxes on individual income 

Tax Returns, 1975 



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



977 

tatistics 
f Income 



Individual 

DDi]©(o)OTa](i Y&}J1 




Publication 79 (5-80) 



ipartment of the Treasury 
lernal Revenue Service 

rome Kurtz 

mmissioner 

Jlllam E. Williams 

iputy Commissioner 

jissell E. Dyke 
isistant Commissioner 
lanning and Research) 



This report was prepared in the Statistics 
of Income Branch II by the Individual 
Income Statistics Section under the 
direction of Jack Blacksin. 



Statistics Division 

Howie Wilson 

Acting Director 

Bennett R. Moss 

Acting Assistant Director 

Lillle B. Dorsey 

Acting Chief, Planning and Review Staff 

Robert A. Wilson 

Chief, Statistics of Income Branch I 

William J. Smith, Jr. 

Acting Chief, Statistics of Income 

Branch II 

John P. Hiniker 

Chief, Projections and Special Studies 

Branch 

Raymond C. Sansing 

Chief, Mathematical Statistics Branch 
Thomas M. Durldn 
Chief, Operations Branch 



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 taxpayments. 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. 



Suggested citation 

Internal Revenue Service 
Statistics of Income — 1977, 
Individual Income Tax Returns 
Washington, D.C. 1980 



Stock No. 048-004- 

Library of Congress Card No. 61-37567 



COMMISSIONER OF INTERNAL REVENUE 
Washington, DC 20224 



April 29, 1980 



The Honorable G. William Miller 
Secretary of the Treasury 
Washington, DC 20220 



Dear Mr. Secretary: 

As required by section 6l08 of the Internal Revenue Code, we 
have prepared for publication the complete report, Stcitii>ticJ> o^ 
Income.- -197 7, JndlviduaZ Income. Tax RetuAyU). This report, based on a 
sample drawn from the 86.6 million returns filed during Calendar Year 
1978, presents estimates of taxpayers' income, exemptions, deductions, 
credits, and tax. Major classifiers used are size of adjusted gross 
income, marital status, and State of residence, as well as taxable 
and nontaxable returns. The report provides data on the new tax 
provisions introduced by the Tax Reduction and Simplification Act of 
1977, including the zero bracket amount and the new jobs credit, as 
well as provisions effective for Tax Year 1977 that were specified by 
the Tax Reform Act of 1976. 

With kind regards. 




Department of the Treasury Internal Revenue Service 



Hi 



Contents 



Guide to 
Basic Tables 



In 



Guide to Basic Tables, iv 

Introduction, V 

Requirements for Filing, v 

Changes in Law, vi 

Section / 

Returns Filed and Sources of 

Income, 1 

SzcZion 2 

Deductions and Exemptions, 47 

Se.cMjovi 3 

Tax Computation and Tax Rates, 69 

SzcXlon 4 

Taxpayers Age 65 or Over; Credit 

for the Elderly, 135 

Se.(M.on 5 
State Data, 151 

Section 6 

Explanation of Terms, 193 

Section 7 

Sources of the Data, Description 
of the Sample and Limitations of 
the Data, 211 

SzcXion i 

1977 Forms and Instructions, 225 

Section 9 
Index, 279 



Section 1 

Returns Filed and Sources of Income 

Cumulated income and taxes (table 
1.1), 7 

All returns by marital status 
(tables 1.2, 1.3), 10, 16 
Sources of income (table I.M), 17 
Joint returns (table 1.5), 26 
Returns by size of income under 
alternative concepts (table 1.6), 34 
Nontaxable returns (table 1.7), 40 
Returns with and without 
presidential election campaign 
fund checkoff (table 1.8), 41 
Form lOtOA returns (tables 1.9, 
1.10), 42, 43 

Section 2 

Deductions and Exemptions 

Itemized deductions: 

By type (table 2.1), 51 
Sources of income by marital 
status (table 2.2), 52 
Taxes paid deduction (table 
2.3), 53 

Contributions deduction 
(table 2.1), 54 
Medical and dental expense 
deduction (table 2.5), 55 
Total miscellaneous 
deductions (table 2.6), 58 
Interest paid deduction 
(table 2.7), 59 
Investment interest expense 
(table 2.8), 60 

Exemptions by type (table 2.9), 63 

Exemptions by marital status 

(table 2.10), 68 



4. lei 



Section 3 

Tax Computation and Tax Rates 

Type of tax computation (table 

3.1), 81 

Maximum tax on personal service 

income (table 3.2), 85 

Sales of capital assets (table 

3.3), 86 

Tax generated by rate (tables 3 

3.5), 88, 93 

By marital status (tables 
3.6, 3.7, 3.8, 3.9). 97, 100, 
103, 108 

Total income tax (tables 3.10, 

3.11), 111, 114 

Income tax before credits (table 

3.12), 116 

Earned income credit (table 3.13), 

Child care expenses (table 3.14), 1 

Additional tax for tax preferences 

(table 3.15). 120 

Taxpayments (table 3.16), 123 

Tax due (table 3.17. 3.20). 127, 

Tax overpayment (tables 3.18, 

3.19). 127, 128 

Section 4 

Taxpayers Age 65 or Over; Credit 

for the Elderly 

Sources of income (table 4.1), 139 
Itemized deductions (table 4.2), 14' 
Credit for the elderly (table 4.3), 
145 

Section 5 
State Data 

Sources of Income (table 5.1), 153 
Zero bracket amount and itemized 
deductions (table 5.2), 156 
Income tax before credits (table 
5.3). 159 

Exemptions by type (table 5.4). 162 
By size of adjusted gross income 
(table 5.5). 165 



13; 



ilti 

w 
hi 



iv 



ntroduction 



Requirements 
for Filing 



The data presented In this 
sport are estimates based on a 
:ratified sample of individual 
ncome tax returns, selected 
efore audit, and represent 
3verage of the 86.6 million Forms 
DUO and lOOA filed by the 
atlon's taxpayers for Income 
sar 1977 . Coverage of returns 
slow the income levels described 
nder "Requirements for Filing" 
js generally limited to persons 
lling for a refund of income tax 
ithheld or for self -employment 
ax purposes. In addition, the 
earned income credit," which was 
sntinued for 1977 by the Tax 
3form Act of 1976, made it bene- 
Klclal for certain low-income 
flsrsons to file returns, even if 
ley had no other reason to file. 
The Internal Revenue Code of 
JS't , as amended, provided the 
sgal basis for tax activity 
stalled in this report, 
evisions to the Internal Revenue 
3de which affected the comparabi- 
Ity of some of the data in this 
;port with data presented for 
revious years are described under 
'hanges in Law." 



The principal criterion which 
determined whether an individual 
had to file a return was the size 
of gross income (all income 
received in the form of money, 
property, and services, that was 
not, by law, expressly exempt from 
tax), specified according to the 
individual's marital status 
(defined in section 6, Explanation 
of Terms). For 1977, a return had 
to be filed by: 

(1) a single person (other 
than a surviving spouse) under age 
65 with gross income of at least 
$2,950 (as compared to a $2,1450 
filing requirement for 1976); 

(2) a single person (other 
than a surviving spouse) age 65 or 
over with gross income of at least 
$3,700 ($3,200 for 1976); 

(3) a surviving spouse under 
age 65 with gross income of at 
least $3,950 ($2,850 for 1976); 

(14) a surviving spouse age 65 
or over with gross income of at 
least $1,700 ($3,600 for 1976); 

(5) a married couple, filing 
a .ioint return, with both spouses 
under age 65 and with a combined 
gross income of at least $14,700 
($3,600 for 1976); 

(6) a married couple with one 
spouse age 65 or over and with a 
combined gross income of at least 
$5,150 ($1,350 for 1976); 

(7) a married couple with 
both spouses age 65 or over and 
with a combined gross income of at 
least $6,200 ($5,100 for 1976); 

(8) a married person, 
regardless of age, whose spouse 



was filing a separate return 
(e.g., to obtain a refund of 
income tax withheld), if that 
married person had a gross income 
of $750 or more (no change from 
1976). 

In addition, children claimed 
as dependents on their parents' 
returns had to file if they had 
"unearned income" (such as 
dividends, interest, or capital 
gains') of $750 or more. Self- 
employed persons also had to file 
if they had "self-employment 
income" of $100 or more in order 
to pay self-employment tax. 
Finally, some taxpayers filed 
returns, even though they did not 
meet the filing requirements, 
either to obtain reimbursement of 
income tax withheld or to claim 
the earned income credit. 

Most taxpayers had to file 
tax returns within 3-1/2 months 
after the close of their 
accounting periods. Since the 
accounting period used by nearly 
all individuals was Calendar Year 
1977, this meant that returns were 
due by April 15, 1978. However, 
each taxpayer could be granted, 
upon request, one automatic 
2-month extension of time to file 
if he or she paid any estimated 
tax due by the original due date, 
by which time the request for an 
extension had to be made. In 
addition, U.S. citizens residing 
or traveling outside the United 
States and Puerto Rico were 
automatically granted (without 
requesting) the 2-month extension. 



Changes in Law 



There were two major revisions 
to the Internal Revenue Code which 
affected the comparability of the 
data presented in this report with 
those presented for previous years, 
the Tax Reform Act of 1976 and the 
Tax Reduction and Simplification 
Act of 1977. Both of these laws 
had provisions which affected Tax 
Year 1976; however, the ma,1or 
provisions of the 1977 Act and 
several provisions of the 1976 Act 
became effective for Tax Year 1977. 

The Tax Reduction and Simpli- 
fication Act of 1977, which man- 
dated the filing requirements 
detailed above, also Initiated the 
following tax law changes: 

(1) the establishment of the 
"zero bracket amount," a single 
deduction amount, based on marital 
status, which replaced the former 
two-part standard deduction (i.e., 
the minimum low-income allowance 
and the percentage standard deduc- 
tion) ; this zero bracket amount 
was applicable to all taxpayers, 
including those who itemized their 
deductions; 

(2) the revision of the tax 
rate schedules and tax tables to 
take account of the new zero tax 
bracket and "zero bracket amount"; 

(3) the establishment of a new 
income concept, "tax table income," 
as well as a change in the defini- 
tion of "taxable income" to include 
the "zero bracket amount"; both of 
these Income concepts were used as 
the basis for determining income 
tax, with the taxpayer's marital 
status, size of income, and number 
of exemptions determining which 
one was applicable; and, 

(4) the introduction of a 
"new Jobs" credit, used to reduce 
income tax, based on the wages 
paid to new employees hired by 
businesses. 

The following provisions of 
the Tax Reform Act of 1976 also 
became effective for Tax, Year 1977: 

(1) the extension of the 
earned income credit (which was 
to have expired June 30, 1976) 
through taxable years ending 
before January 1, 1978; 

(2) the revision of the 
"maximum tax" computation to apply 
to pensions and annuities, in addi- 
tion to other earned income, and 



to eliminate the $30,000 tax 
preferences exemption as well as 
the optional averaging of tax 
preferences for purposes of the 
computation of the net income 
subject to the maximum tax; 

(3) the change in the 
treatment of alimony payments, 
from an itemized deduction (and a 
deduction from adjusted gross 
income) to a statutory adjustment 
(and a deduction from gross 
income) ; 

(1)) the liberalization of the 
requirements for the moving expense 
deduction (used in arriving at 
adjusted gross income), by decreas- 
ing the number of miles necessary 
to qualify and increasing the 
maximum amounts deductible; 

(5) the extension for 14 years 
of the 10 percent rate on quali- 
fied investment for purposes of 
the investment tax credit; 

(6) the increase in the 
amount of net capital loss (from 
$1,000 to $2,000) which could be 
used to offset ordinary income in 
any one year; 

(7) the change in the holding 
period (from 6 to 9 months) neces- 
sary for a capital asset to qualify 
as "long-term"; 

(8) the increase in the base 
amount (from $20,000 to $35,000) 
excluded from the taxable gain on 
the sale of a principal residence 
by a taxpayer age 65 or over; 

(9) the authorization of an 
individual retirement arrangement 
(IRA) for a nonworking spouse, the 
contributions to which were 
allowed as a statutory adjustment 
to gross income; and 

(10) the liberalization of 
the rules pertaining to the work 
incentive (WIN) program credit. 

In addition to the law changes 
cited above, the Tax Reform Act of 

1976 contained the following 
provisions which were later 
amended or revised by the Tax 
Reduction and Simplification Act 
of 1977. These included: 

(1) the extension of the 
general tax credit through 
December 31, 1977; the computation 
of this credit was modified for 

1977 by the Tax Reduction and 
Simplification Act to allow the 
exemptions for age and blindness 



to be used in computing the 
personal exemption portion of the 
ci-edlt and to require married 
persons filing separate returns to 
use only this method (instead of 
using the larger of the personal 
exemption credit or the taxable 
income credit) to arrive at the 
general tax credit; 

(2) the institution, as of 
January 2, 1977, of withholding 
on certain gambling winnings, 
generally on winnings of more than 
$1,000; the Tax Reduction and 
Simplification Act of 1977 
modified this rule by requiring 
withholding on amounts in excess 
of $1,000 from parimutuel pools 
Involving horse and dog races and 
Jai alai where the odds were at 
least 300 to 1, effective for 
payments made after April 30, 1977j 

(3) the replacement, for 
taxpayers age 65 or over, of the 
retirement income credit with a 
new, generally more liberal, 
"credit for the elderly," although 
there were provisions for reducing 
or eliminating the credit for tax- 
payers with higher incomes; the 
1977 Act postponed the effective 
date of this provision from 1976 
to 1977; and 

(t) the abolition of the sick 
pay exclusion, and the introduc- 
tion of a much more restrictive 
"disability income exclusion" which 
was applicable only to persons 
under age 65 who were totally and 
permanently disabled and which 
could be reduced or eliminated for 
taxpayers with higher incomes; the 
1977 Act also postponed the effec- 
tive date of this provision from 
1976 to 1977. 

In addition to the above 
provisions, the Tax Reform Act of 
1976 revised the method of 
taxation used by individuals with 
income earned abroad by decreasing 
the amount of earned income which 
could be exempted from taxation 
and by applying higher tax rates 
to the remaining (non-exempt) 
Income. This provision was 
postponed for one year by the Tax 
Reduction and Simplifloation Act 
of 1977 and later postponed for 
one more year, as well as revised, 
by the Foreign Earned Income Act 
of 1978. Because the Foreign 



Its 

It 



'111 
* 
Hi 

IK 
II! 



v» 



Changes In Law 



imed Ineome Aot of 1978 waa not 
lacted unttl November 8, 1978,- 
|j because amended return data 
le not normally used for purposes 
( this report, no attempt was 
■ de to reflect the changes 
jstituted by the 1978 Aot. 
lerefore, the data for Inoome 
irned abroad reflect primarily 
te provisions specified by the 
Ix Reform Aot of 1976 as 
{stponed by the Tax Reduction and 
Jnplification Act of 1977. Stt 
lio section 1, Returns Filed and 
iurces of Income, and section 3, 
|x Computation and Tax Rates. 

A description of each of the 
tH items is given in section 6, 
Bplanation of Terns, while 
Irther information and the data 
tr all affected items are shown 
1 sections 1 through U. 



vll 



action 1 



(Intents 

troduction, 2 

llatutory adjustments to gross 
jcome , 2 

lyments to an individual 
•tirement account (IRA), 2 
l.sability income exclusion, 3 

icome earned abroad, 3 
l.gh-income returns, taxable and 
untaxable, 4 

xt tables 

Sources of income and 
selected tax items, 1976 and 
1977, 1 

Number of returns by marital 
status and size of adjusted 
gross income, 2 
All returns and nontaxable 
returns by size of adjusted 
gross income, 1969-1977, 5 
Number of nontaxable returns, 
classified by size of income 
under alternative concepts, 6 
Returns with payments to an 
individual retirement 
account: number of returns 
and number of covered 
individuals, by type of plan 
and size of adjusted gross 
i ncome , 6 



Returns Filed 
and Sources 
of Income 



IF Returns with disability 

income payments: computation 
of disability income 
exclusion, 7 

ChiVUi 

1A Number of returns filed by 
size of adjusted gross 
income, 1967, 1972, and 1977, 

IB Returns with payments to an 
individual retirement 
account: percent of 
individuals covered by type 
of plan, 4 



Boi^c tablu 

1.1 Selected income and tax 
items, by size and 
accumulated size of adjusted 
gross income, 7 

1.2 All returns: adjusted gross 
income, itemized deductions, 
exemptions, and tax items by 
size of adjusted gross Income 
and by marital status, 10 

1.3 All returns: sources of 
income, deductions, and tax 
items by marital status, 16 



1.1 All returns: sources of 
Income and adjustments by 
size of adjusted gross Income, 17 

1.5 Joint returns: sources of 
income, deductions, and tax 
items by size of adjusted 
gross income, 26 

1.6 All returns, taxable returns, 
and nontaxable returns: 
number of returns, income, 
deductions, and credits, by 
size of Income under 
alternative concepts, 34 

1.7 Nontaxable returns: sources 
of income, deductions, and 
tax items by size of adjusted 
gross income and deficit, 40 

1.8 Returns with and without 
presidential election 
campaign fund checkoff: 
response boxes checked by 
marital status and size of 
adjusted gross income, 41 

1.9 Form lOtOA returns: sources 
of income, deductions, and 

tax items by marital status, 42 

1.10 Form 1040A returns: sources 
of income, deductions, and 
tax items by size of adjusted 
gross income, 43 



able 1A.— Sources of Income and Selected Tax Items, 1976 and 1977 

I ^fm are estmales based wi samples— money amountt are in IhouMnds d doHare] 



JMbtf of ivlwiia, totil 

mble 

>ntaxat)le 



listed gross ncome less deficK 

urces of income: 

Salaries and wages 

Business and profession net profit less t 

Fann nel profit tess toss 

Partnership net profit less loss 

SmaH Business Corporation net profit let 
Sales of caprtAl assets net Qsjn tess los 
Dividends in adjiisted gross income .... 
Interest received 



Rent net income less loss 

Royalty net income less loss , 

Estates or tnists net income less loss . 
AH other sotjrces (net)' 

34al statutory adjiistments 

«abte income' 

come tax before credtti 

3tal credits , 

come tax after credtts 



diWonal tax for tax pcetefencea 

otal income tax 

alf-employment (ax 

olal tax liability 



1976 


1977 


Ciiange, 1976 
to 1977 


(1) 


12) 


(3) 


M,«70ja« 


M,e34,»40 


1,964,251 


64,421,367 
20.249,022 


64.361.136 
22.253,502 


-40^29 
2004,480 


1,053,695,667 


1.158.492.225 


104,596,538 


660,996,631 
44,499,481 
3,455,761 
11,682,470 


969,403,997 

49,451,960 

504,256 

13.313,667 


68,405,386 
4,952.499 

-2,951,525 
1,631.187 


1,875.968 
16.561.953 
24.461,943 
46,586,111 


1,973.133 
20.776,605 
27,020,483 
54,603,049 


97.147 
2,214,752 
2558,540 
6,014,938 


3,650.773 
2.027.427 
2.671,407 
27.306.117 


2,986,776 
2.241,354 
2,763,660 
32,762,666 


-863,995 

213,927 

-107,757 

5,476,551 


16,264,275 
674.866.968 
163.534,155 

12,732,959 
140,601,196 


19,329.363 
938.968.454 
172.111.669 

13.637.761 
158,473,908 


3,045,068 

264.101.488 

18.577.614 

904.802 

17,672,712 


1,000,273 
141,801,470 

3,839,696 
145.748.802 


1,322,915 
159,796,824 

4,074,592 
164,024,104 


322,642 

17,995,354 

234,894 

18,275,302 



<Com()rt»a» income from penalont and annuniea In at^ustad graaa Inooma, grina 

Incfcxlas nro brwAat amount 

NOTE. DaMi may not add to total bacauaa of roundbig. 



■nd loMH Trnm iitTi tT r^rr^ r^ — "^t — r^' —*- °*-*- '— -" *— •^■-^ .ii~»y .~4 »«k^ i»,s»,^ ^ t«— 



Individual Returns/1977 • Returns Filed and Sources of Income 



Introduction 



The Information presented 
in this section oover-s primarily 
the number of returns filed for 
Income Year 1977 and the sources 
of Income, including the statutory 
adjustments to gross income, 
reported on these returns. The 
major classifications of these 
returns are size of adjusted gross 
income, marital status, and taxa- 
bility or nontaxability of the 
return. Characteristics, such as 
sources of income and selected tax 
items, of the returns filed for 
1977 compared to 1976 are summa- 
rized in table lA. Table IB 
compares the changes from 1976 to 
1977 in the number of returns 
filed by marital status and size 
of adjusted gross income. Chart 
1A shows the changes in the number 
of returns filed by size of ad- 
justed gross income for 1967, 
1972, and 1977. A 9-year sunnary 
of nontaxable returns as a propor- 
tion of all returns by size of 
adjusted gross income is presented 
in table IC. 

Topics of special interest for 
which data are presented are 
nontaxable returns, high-income 
returns, returns of taxpayers 
filing Form IQlJOA, returns with a 
"yes" answer to the presidential 
election campaign fund checkoff 
questions, returns with disability 



income payments, and returns with 
payments to an individual 
retirement arrangement (IRA). 

Statutory Adjustments to Gross 
Income 

Adjustments to gross income 
included expenses incurred by 
business men and women or by 
farmers in the course of running 
a business, as well as certain 
expenses of employees such as 
moving or travel expenses. 
Sole proprietorship expenses were 
reported on Schedules C and F (or, 
in the case of partnerships or 
Small Business Corporations, on 
the appropriate forms filled in by 
these entitles) and are detailed 
in the reports SXxitii-tici 0^ 
Income. — BiUiinui Incomz Tax 
HeXuAyii and StajUJitlci o{, Income.-- 
CotvpoiaXAjon Incomz Tax ReXuAJU. 

Statutory adjustments were 
reported on Form lOUO and consisted 
of the disability income exclusion, 
payments to an IRA, payments to a 
self-employed retirement plan, 
employee business expenses, moving 
expenses, forfeited interest 
penalty, and, beginning with 1977, 
alimony paid. Data on all of these 
items are presented in table l.H. 

The Tax Reform Act of 1976 
stipulated that, beginning with 
1977 , alimony payments were to be 
taken as an adjustment to gross 



income (to arrive at adjusted 
gross income) rather than as an 
Itemized deduction from adjusted 
gross Income (to arrive at taxable 
Income). In addition, the 1976 
Act liberalized the requirements 
for the moving expense deduction 
for 1977 by decreasing, from 50 to 
35, the number of miles necessary 
to qualify and by increasing the 
maximum amounts deductible. (5ee 
section 6, Explanation of Terms, 
for a further description of the 
changes in the moving expense 
deduction.) Tax law changes 
affecting the disability income 
exclusion and the adjustment for 
payments to an IRA are discussed 
separately below. 

Payments to an Individual 
Retirement Account (IRA) 

Individual retirement 
accounts (IRA's) were provided for 
by the Employee Retiranent Income 
Security Act of 1974 (ERISA) to 
allow employees not covered by 
qualified pension or retirement 
plans to set up their own plans. 
In addition, self-employed persons 
not covered by a self-employed 
retirement, or Keogh, plan could 
also set up an IRA in order to 
avail themselves of the benefit of 
a retirement plan without having 
to provide coverage for their 
employees and abide by the other 



Table IB.— Number of Returns by Marital Status and Size of Adjusted Gross Income 

[All (igures are eatmates bawd on sampleal 



Size ol adjusted gross income and nwital status 



AH tdlutted gross Ineonw dtssss 

Joint returns ot husbands and wives 

Separate returns ol husbands and wives . . . 

Returns of heads ol households 

Returns ol surviving spouses 

Returns ol single persons 

Und« K,000, totil> 

Joint returns ol husbands and wives 

Separate returns ol husbands and wives 

Retun« of heads ol households 

Returns ol sunriving spouses 

Return ol single persons 

IS,OW under 110,000, total 

Joint returns ol husbands and wives 

Separate returns of husbands and wives 

ReHns of heads ol households 

Returns of aun/iving spouses 

Returns ol single persons 

$10,000 undw HiOOO, totil 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Retxns of surviving spouses 

Returns of single persons 

115,000 under t30,000, toW 

JoM returns of husbands and wives 

Sepante returns of huabanda and wives 

Returns of heads of houaahoUs 

fMims of surviving spouses 

Retuns of single persons 

KOfOOO Of more, total 

JoM returns of husbands and wives 

Soparat* returns of husbands and wivea 

Retuns of heads of houseMdt 

Retuns of suvtving spouses 

Retuns of single persons 

■IncfcJdee rehvns with no edlustftd gross income. 
NOTE: OslHI mm not add 10 lota/ bKauM of rounding. 



(1) 



•4,a70,3M 

44,439,912 

1,879,058 

5,313,194 

164,539 

32.874,686 

23,935,751 

4.259,306 

736,612 

1.486.409 

52.358 

17.401.064 

19,892,9S« 

7,879.161 

633.143 

2,151.345 

68.176 

9.161.131 

14,5«1,35« 

9.302.266 

311.659 

1.044,919 

20,947 

3.871.559 

11,197,191 

9,118.760 

148.163 

412,056 

14.017 

1.504.196 

15,093,141 

13,879.417 

49.481 

218.466 

9.041 

936.736 



1977 



(2) 



M,>34,«40 

44,004,343 

1,294,752 

5,837,754 

152,837 

35,344,954 

23,262,635 

3.433.270 

531.211 

1,642,178 

29,372 

17,626,604 

19,342,919 

7,000,508 

351,956 

2,088,617 

47729 

9,854,009 

14,»9,20« 

8,131,231 

224,961 

1,278,999 

28,275 

4.635.740 

11,404,973 

8,775,364 

126,111 

530,768 

9.280 

1.963.450 

19,326,007 

16.663.970 

60,513 

297192 

38,181 

1,265,151 



Change, 1976 
to 1977 



(3) 



1J94,»1 

-434,569 

-584,306 

524,560 

-11,702 
2,470.268 I 

-673,116 h 

-826,038 
-205,401 

155,769 
-22.968 is 

225,540 ^ 

-550,137 

-878,653 

-281,187 
-62,728 f J 
-20,447 „ 
692,878 it" 

-252,144 

-1,171,035 

-66,698 in 

234,060 

7,328 

764,181 

207,711 |l, 

-343,396 
-22,052 
118,713 
-4,737 
459 jS4 

2,784,563 

11,032 

78,726 

29,140 

328,415 



Individual Returns/1977 • Returns Filed and Sources of Income 



Chart 1A. 

Number of returns filed by size of adjusted gross 
income 1967, 1972,and 1977 



Millions of Returns 

35 Total Returns Filed 




1967 BQ 71,651,909 
1972 Q^ 77,572,730 
1977 ■! 86,634,640 





$5,0)0- $10,000- $15,000- $20,000 
$10,000 $15,000 $20,000 or more 



Size of Adjusted Gross Income 



ovisions of Keogh plans. For 
ic years beginning with 1975, 
Igible individuals were allowed 

contribute to such plans the 
sset- of $1,500 or 15 percent of 

ir "earned income," and they 
uld deduct their contributions 
on gross Income to arrive at 
Justed gross income. 

The Tax Reform Act of 1976 
ndated that, for tax years 
ginning after 1976, an indi- 
dual could also set up an 
count for a nonwor!<ing spouse. 

total deduction from gross 
come in this instance was 
mited to the smallest of (1) 
,750, (2) 15 percent of the 
rklng spouse's earned income, or 
) twice the smaller amount 
ntributed to either spouse's 
A, thus making it advantageous 

contribute the same amount to 

h IRA. 

Table IE presents information 

the various types of individual 
tirement accounts classified by 
ze of adjusted gross income. A 

phic display of the percent of 
dlviduals covered under each type 

Individual retirement account 

shown in chart IB. It should 

noted that the statistics 



in this report reflect only the 
number of returns with a deduc- 
tion for an IRA contribution, 
rather than the number of 
accounts, for Tax Year 1977. 
Additional information on all 
accounts in existence in 1976, 
whether or not contributions were 
made to these accounts, are 
available in the Supple. m?n.ta l 
RzpoKt, Statlitlci 0(5 Income-- 
1976, JndA.vA.daal Rzilizmtnt 
k>ifia.n.Qzme.Yiti, . 

Disability Income Exclusion 

For Tax Years 1975 and 
earlier, employees were allowed 
to exclude from salaries and wages 
up to $5,200 (not to exceed $100 
per week) for periods of absence 
due to Injury or sickness. The 
Tax Reform Act of 1976 abolished 
this "sick pay" exclusion and, 
instead, provided for a much more 
restrictive "disability income" 
exclusion, available only to 
persons under age 65 who were 
totally and permanently disabled. 
This disability income exclusion 
was further restricted by a phase- 
out provision for taxpayers whose 
adjusted gross income (before sub- 



tracting this exclusion) exceeded 
$1'^,000, and was eliminated en- 
tirely for taxpayers whose incomes 
exceeded $20, POO f$?^,U00 in the 
case of married couples where both 
spouses were eligible for the 
exclusioni . 

This provision of the Tax 
Reform Act of 1976 was later post- 
poned for one year by the Tax 
Reduction and Simplification Act 
of 1977. However, since the 
latter was enacted after April 15, 
1977, the filing deadline for most 
1976 returns, taxpayers who wished 
to compute their tax liability 
using the more liberal provisions 
of the former sick pay exclusion 
had to file amended returns in 
order to obtain a tax refund. 
The data for Tax Year 1977, 
therefore, represent the first 
statistics tabulated for the 
"disability income exclusion" 
where all taxpayers used the same 
method for computing the exclusion. 
Statistics detailing the computa- 
tion of the disability Income 
exclusion are presented in table 
IF. 



Income Earned Abroad 

The Tax Reform Act of 1976 
contained a provision designed to 
increase the taxes paid by persons 
living and working abroad. 
Previously, these taxpayers had 
been able to exempt from taxation 
the first $20,000 or $25,000 
(depending on the amount of time 
spent abroad) of "earned income." 
(For the definition of "earned 
income," mt "Income Earned 
Abroad" in section 6, Explanation 
of Terms.) Under the 1976 Act, 
this exemption amount was 
decreased to $15,000 ($20,000 for 
employees of charitable organi- 
zations) and, in addition, the 
method of computing the tax on the 
remaining income was changed, 
primarily by applying higher tax 
rates to it. This provision was 
later postponed until Tax Year 
1977 by the Tax Reduction and 
Simplification Act of 1977 and 
further postponed, as well as 
revised, by the Foreign Earned 
Income Act of 1978. Even though 
the rules Introduced by the 1976 
Act were actually no longer in 
effect as a result of the later 
legislation, no attempt was made 
to obtain data from amended 
returns because of processing 
difficulties and timeliness. 
Therefore, the data shown in this 
report reflect only the rules in 
effect when the returns were 
originally filed. (Further 
details on the computation of tax 
on these returns are shown in 
section 3, Tax Computation and Tax 
Rates, of this report.) 



Individual Returns/1977 « Returns Filed and Sources of Income 



Chart IB 

Returns with payments to an individual 
retirement account 



Percent of individuats covered by type of plan. 



Employee Plans 

and 

Spousal Arrangements 

5% 





Self-employed Plans 

and 

Spousal Arrangements 

3% 



ployee Plans only 

67% 



Self-employed Plans only 

21% 



Employee Plans and 
Self-employed Plans 

3% 

NOTE: 1% of all returns filed with payments to an Individual 
Retirement Account did not indicate the type of plan 
under which the individuals were covered. 



High-Income Returns, Taxable and 
Nontaxable 

The Tax Reform Act of 1976 
mandated the annual publication of 
"information on the amount of tax 
paid by individual taxpayers with 
high total incomes," as well as 
"the number of such individuals... 
who owe no Federal income tax." 
The law specified that, in addition 
to adjusted gross income, three 
additional income concepts were to 
be used as classifiers: adjusted 
gross income plus excluded tax 
preferences; adjusted gross income 
less investment interest; and 
"expanded income," which was 
arrived at by both adding tax 
preferences to and subtracting 
investment interest from adjusted 
gross income. 

Neither tax preferences nor 
investment interest were available 
in a pure form from the tax return. 
In the case of excluded tax 
preferences (amounts of income or 
deductions afforded special tax 
treatment) only two were available 
for all taxpayers: the dividend 
exclusion of up to $100 per 
taxpayer receiving qualified 
dividends and the capital gains 



exclusion, equal to one-half or 
the excess of net long-term 
capital gains over net short- 
term capital losses. If the sum 
of the excluded capital gains plus 
other tax preferences (which were 
subject to the additional tax for 
tax preferences, i.e., the "minimum 
tax") exceeded $10,000 ($5,000 in 
the case of married persons filing 
separate returns), the taxpayer 
was required to file a Form 4625 
to compute the additional tax. 
For such taxpayers, the "tax 
preferences excluded from adjusted 
gross Income," as tabulated in 
table 1.6, also included the 
following items from Form 1625: 
the excess of accelerated 
depreciation on certain real 
property and property subject to a 
lease over depreciation computed 
under the straight-line method; 
the excess of rapid amortization 
allowable on certain capital 
expenditures (such as pollution 
control facilities) over the 
normal depreciation deduction 
otherwise allowable; the excess of 
percentage depletion over the 
"adjusted basis" of the property; 
unrealized gain on the exercise of 
stock options; amounts set aside 



as bad debt reserves by financial 
institutions in excess of the 
amounts needed on the basis of 
actual past experience; and 
intangible drilling costs to the 
extent that any amount deducted as 
a current expense exceeded the 
amount that could have been 
charged to capital and deducted 
over the applicable number of 
years . 

One tax preference item from 
Form 14625 that was not included 
was the itemized deduction tax 
preference. In contrast to the 
other items on Form 1625 , the 
itemized deduction tax preference 
was not excluded or deducted in 
arriving at adjusted gross income 
but rather was a deduction from 
adjusted gross income in arriving 
at taxable income. Therefore, it 
did not qualify as a "tax pre- 
ference excluded from adjusted 
gross income" for purposes of thii 
report and was thus not applic- 
able to any of the three income 
concepts. 

The purpose of adding tax 
preferences to adjusted gross 
income was to obtain a measure of 
total income which gave various 
sources of income more nearly 
equal treatment, i.e., to include 
the full amount of each type of 
income, before any of the exclu- 
sions or deductions allowed under 
the Internal Revenue Code. 
Similarly, the purpose of sub- 
tracting investment interest was 
to obtain a more nearly equal 
treatment of various types of 
expenses. In making out their ta>f 
returns, taxpayers who borrowed 
money for investment purposes 
Included the gross income from 
,hose investments in their 
adjusted gross Incomes and 
deducted the interest on the 
borrowed money as part of their 
itemized deductions. This was in 
contrast to the tax treatment of 
business and farm taxpayers, who 
deducted their business expenses 
from their business receipts and 
included only the net amount in 
their adjusted gross incomes. In 
other words, the purpose of sub- 
tracting Investment interest from 
adjusted gross income was to have 
an Income concept that included 
the "net" amount of investment 
income (income less allocable 
expenses), just as it included the 
"net" amount of business or farm 
income. 

Since most taxpayers were not 
required to identify on their 
returns all of the interest on 
amounts borrowed strictly for 
investment purposes, it was neoes-' 
sary to approximate an amount of 
"investment interest" for the 
statistics. The method used was 
to consider all interest deducted 
otheA than the amount reported on 



If 

» 

]» 
\* 
\4 

m 
lit 
II 
If 
1/ 
I 



i« 



Individual Returns/1977 •• Returns Filed and Sources of Income 
II ic.— All Returns and Nontaxable Returns by Size of Adjusted Gross Income, 1969—1977 

1 res are estimates based on samptes] 








- 


. All 
relums 


Nontaxable returns 


All 
returns 


Nontaxable relums 


All 
returns 


Nontaxable returns 


Size of ad|usted gross Income 


Number 


PercenI 
ol all 
returns 


Number 


Percent 
olall 
returns 


Number 


Percent 
ol all 
returns 


■ 


1969 


1970 


1971 




7S.I34,3M 

31,405.265 
22,657,528 
13,649.392 
4.721.696 
1.536,601 
645.888 

807,497 

328,410 

63,605 

14.786 

2,509 

1.211 


12,112,»»4 

11,708,022 

364,981 

23,993 

7,720 

2,993 

857 

2.204 

1,479 

445 

168 

60 

52 


16.0 

37.3 
1.6 
02 
0.2 
0.2 
01 

0.3 
0.5 
07 
1.3 
2.4 
4.3 


74,279331 

28,308,034 
22,303,067 
14,106,019 
5,538,453 
1,909,167 
768,235 

918,188 

350.978 

62.467 

12.630 

1.751 

642 


14,962,4«0 

14.493.251 

429.624 

25.118 

6.553 

2.616 

1.759 

2,002 

937 

289 

90 

18 

3 


20.1 

51.2 
19 
02 
01 
0.2 
0.2 

0.2 
03 
0.5 
07 
1.0 
05 


74,576,407 

27.155.048 
21.443.479 
14.604.270 
6,453,851 
2,377,638 
968,565 

1,077,844 

404,692 

72,856 

15,089 

2.192 

883 


14,660,035 

14,002,305 

602,100 

37,416 

7,834 

4.476 

1.642 

2.884 

1.078 

218 

67 

12 

3 


19.7 




51.6 


lunder $10000 


2.8 


•1 irder $15000 


0.3 




01 


1 under $25000 


02 


1 undw {30000 


02 


t \indei $50000 


0.3 




03 


10 undet J2O0.0O0 


0.3 




0.4 


(0 under $1 000000 


0.6 


ino a more 


0.3 


i 


1972 




1973 






1974 




L 


77,572,730 

26.963.312 
21.175.854 
15.364,155 
7,773.413 
3,093.728 
1,266,377 

1,337,578 

483,677 

91,707 

19.233 

2,666 

1,030 


16,703,713 

15,738,952 
850,252 
79,852 
18,266 
6,388 
4,734 

3,254 

1,590 

317 

88 

14 

6 


21.5 

58.4 
4.0 
05 
0.2 
0.2 
04 

0.2 
0.3 
0.4 
0.5 
05 
0.6 


80,692,5(7 

27.037.618 
20.581,732 
15,804,109 
9,091,001 
3,943.993 
1,741,991 

1.759.837 

596.663 

110.176 

21.929 

2.635 

903 


16,425,425 

15,491,830 

797,608 

77,445 

33,242 

9,769 

5,131 

7,312 

2,466 

456 

142 

15 

7 


20.4 

57.3 
39 
0.5 
0.4 
03 
0.3 

04 
04 
0.4 
07 
0.6 
0.8 


83,340,190 

26,766,673 
20,586,617 
15,670,266 
10,071,087 
4,944,795 
2,259,928 

2,173,868 

700,528 

135.304 

26.842 

3.194 

1.096 


16,005,423 

15,046,441 

797,997 

104,725 

25,517 

12,290 

5,681 

8,939 
2,667 
722 
196 
36 
12 


\»2 




502 


!|mter J10.000 


39 




07 


ixider $20000 


03 


' urxtor J25000 


03 




0.3 


under $50000 


0.4 


undar $100000 


0.4 


under $200000 


OS 




0.1 


JO ttrOa $1000,000 


1.1 


IJOOof more 


1.1 




1975 




1976 






1977 






82^29,332 

24,901,853 
19,952.914 
14,963,680 
10353,534 
5,598,117 
2,744^55 

2,747.618 

781.406 

152.349 

29.193 

3,289 

1.124 


»,73»,5»5 

17.734,874 

2,614,553 

239,408 

93,206 

27,110 

10,321 

13,145 

4,964 

734 

204 

44 

12 


2SJ 

71.2 
131 
1.6 
0.9 
0.5 
0.4 

0.5 
06 
05 
07 
1.3 
1,1 


M,670J»« 

23.935.751 
19.892,956 
14,551,350 
11,197,191 
6.649,622 
3,629,532 

3,639.050 

948.034 

185.142 

36.357 

4.047 

1.357 


20,249,022 

17,127.463 

2,757.467 

222.449 

70.151 

31,095 

17,107 

19.550 

3.180 

492 

60 

"8 


24.0 

716 
139 
1.5 
0.6 
05 
0.5 

05 
03 
0.3 
0.2 
0.2 


•6,634,640 

23,262,635 
19,342,819 
14,299,206 
11,404,973 
7,766,714 
4,354,040 

4.784,916 

1,140,784 

225,150 

46,386 

5^32 

1,785 


22,253,502 

18,312,713 
3,467.855 
284,787 
95,064 
40,132 
20,747 

25.032 

6,588 

524 

55 

"5 


2S.7 


115000 


78.7 


• under $10 000 


17.9 




2.0 


Ji i«lec $20,000 


0,8 




0.S 


Ji under $30000 


OS 


fi under $50000 


0.5 




0.6 


CO under $200000 


02 




01 


1)0 under $1000000 


01 











*nlMM (a) Mze dasses Itx <wti^ data were deleted because of ttw small number of lamfjie letumt on wtilct> they were baaed and (b) combined frequencies or amounts Itial Include the data thus deleted from another size class. 
IT& Detail may not add to total because of rounding. 



1 separate "home mortgage in- 
ilst" line as being potential 
nstment interest. However, the 
«nt tabulated for purposes of 
le 1.6 as Investment Interest 
inse was limited so as not to 
;ced the amount of investment 
icme (interest received, divi- 
rs, and capital gains) included 

he taxpayer's total Income, as 
.Tibed below. 

Since four different income 
nepts were used for table 1.6, 
» since these concepts contain 
lerlng amounts of investment 
<me, the investment interest 
Knse was limited depending on 
(Income concept being tabulated. 
a , for those income concepts 
iih did not include tax prefer- 
11 3 (adjusted gross income and 

sted gross income less Invest- 



ment interest), dividends aittn. 
exclusion and one-half of the 
excess of net long-ter-m capital 
gains over short-term capital 
losses were used as the basis for 
computing investment interest 
expenses. However, for those 
income concepts which included tax 
preferences (adjusted gross income 
plus excluded tax preferences and 
expanded income), dividends bz{^OKe. 
exclusion and the full amount of 
net long-term capital gains were 
used. A step-by-step description 
of this computation is shown under 
"Investment Interest" in section 
6, Explanation of Terms. 

Table ID shows the shifts in 
income class that resulted from 
adding tax preferences to adjusted 
gross income, frxjm subtracting 
Investment interest, and from 



making both adjustments. Depending 
on which income concept is used, 
the number of "high-income nontax- 
ables" (returns with total income 
of $200,000 or more and no "total 
income tax") varied from 52 (based 
on adjusted gross income minus 
investment Interest) to 95 (based 
on adjusted gross income plus 
excluded tax preferences). 

In addition to the data 
presented in this report, a 
detailed analysis, based on all 
1977 tax returns in the Stat-iitA-C^ 
0(5 Income, sample, showing the 
reasons for nontaxability and 
"near" nontaxability will be 
available later this year from 
the Office of Tax Analysis, U.S. 
Department of the Treasury, 
Washington, DC 20220. 



o Individual Returns/1977 » Returns Filed and Sources of Income 

Table 10.— Number of Nontaxable Returns, Classified by Size of Income Under Alternative Concepts 

[AJI figures are estimates based on samples] 



Size of income under 
alternative concepts 



Total numlKr of returns 

Size of Expanded Income 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Size of Adjusted Gross Income 
Plus Excluded Tax Preferences 

Under $50.000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Size of Adjusted Gross Income 
Less Investment Interest 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Total 



(1) 



22^53,902 



22,245,964 

7,001 

452 

85 



22.245.430 

7.401 

576 

95 



22.246.784 

6.239 

427 

52 



Under 
$50,000 



(2) 



22,24«,330 



22.245,637 

655 

23 

15 



22,245.430 

857 

28 

15 



22.246.330 



Siie of adjusted gross income 



$50,000 

under 

$100,000 



293 
B.277 



S.544 
25 
19 



420 
B.168 



$100,000 

under 
$200,000 



32 

70 

422 



'•524 



32 
70 
422 



$200,000 
or more 



V 
I" 
ft 



• • Identifies (a| size classes tor wfilch dale were deleted because of the small number ol sample returns on which lli«y were based and (b) combined frequencies or amounts thai include the data thus deleted from another size dass 
NOTE: Detail may not add to total because of rounding 

Table IE.— Returns With Payments to an Individual Retirement Account: Number of Returns and Number of Covered Individuals 
by Type of Plan and Size of Adjusted Gross Income 

[All figures are estimates based on samples— money amounts are in thousands of dollars] 



Size of adjusted gross income 



All Returns With Payments to An 
Individual Retirement Account 



Total . 



Under $5,000 

$5,000 under $10,000 . 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 or more 



netums with employee plans only 



Total . 



Under $5,000 

S5.000 under $10,000 . 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 or more 



Returns with employee plans and 
spousal arrangements 



Number 

of 
returns 



(11 



Total . 



Under $5,000 

$5,000 under $10,000 . 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 or more 



Returns widi s«H«nployad plana only 



Total . 



Under $5,000 

$5,000 under $10,000 . 
$10,000 under $15,000 
$15,000 under $20,000 , 
$20,000 or more 



Returns wltti seK-employed plans 
and spousal arrangements 



Total . 



Under $5,000 

$5,000 under $10,000 . 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 Of more 



Returns with both employee plana 
and seH«nploye<) plans 



Total . 



Under $5,000 

$5,000 under $10,000 . 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 or more 



Type ol plan not apadfM 



Total . 



Under $5,000 

$5,000 under $10,000 . 
$10,000 under $15,000 . 
$15,000 under $20,000 . 
$20,000 or more 



2,002,t33 

40.624 

160.846 

290.023 

308,711 

1.182,629 



1,399,095 

20.283 
1 14,677 
213.780 
214.751 
835.604 



60,177 

•145 
•2SS7 
•3,729 
12,755 

41.261 



470,794 

20.183 
61.618 
69.435 
70.410 
249,148 



30,652 



Number 

of 
covered 
individuals 



2,300,303 

42.476 
187.691 
306.879 
351,850 
1,411,407 



1,549,20« 

21,931 
114.677 
223,003 
231,308 
956,289 



120J54 

•290 
•4,574 
•7,458 
25,510 
82,522 



465,250 

20,229 
63.912 
70.260 
73.442 
257.407 



61,304 



Amount 
deducted 



••1,137 
1,525 
3,377 

24,613 


••2,274 
3,050 
6,754 

49^26 


••1,150 
2,444 
5.291 

41.737 


32,052 


64,104 


69,016 


•5 

•399 

•1,431 

4.596 

25.619 


•10 
•796 

•2,862 
9.196 

51.238 


•8 

•853 
•2.644 

8.266 
57^48 


10,063 


10JM3 


6,436 


•7 

•729 

•123 

•1820 

6,364 


•14 

•1,456 

•248 

•5,640 

12.725 


'7 

•133 

•185 

•1.819 

6.495 



2,457,706 

31.670 
145.366 
298.557 
338.624 
1.643.491 



1,692,2»4 

13.431 

69,898 

219,375 

229,338 

1,140.252 



95,736 

•254 
•4.002 
•4.044 
19.715 
67.722 



541,599 

17.969 
49,333 
69,865 
74,395 
330.037 



50,622 



Salanes and wages 



Number 

of 
returns 



1,722,103 

22,760 

136,522 

248.673 

271.266 

1.042.862 



1J94,055 

20.263 
113.954 
213,647 
212,800 
833,371 



•145 
•2,287 
•3,331 
12.755 
41.085 



219,770 

2.320 
18.495 
30.141 
37,756 
131,058 



Amount 



6,565 



•537 
5.370 



32J)47 

•5 

■399 

•1,431 

4.598 

25.614 

10,063 

•7 

•729 

•123 

•2.820 

6.384 



36,517,444 

139,657 

1.076.051 

2.805,547 

4.164.051 

30,330.138 



34,075,676 

128,047 

958.530 

2,629,895 

3,612,455 

26,746,951 



1,766,937 

•6.256 

•37.800 

•25,517 

208.860 

1.510.505 



1,971,247 

4.948 

69.081 

137.875 

245.660 

1,513,683 



Total net profit less loss 
from business activities' 



Number 

of 
retums 



■Estimate should be used with caution because of the small number of sample returns on which n is based. 
"Identifles (a) size classes lor which data were deleted because of the small number of sample returns on whieh they were based and (b) combined 
'Includes business and prolesslon, rami, partnership, and Small Buiinese Corporation net profit less loss. 
NOTE: Detail may not add to totaJ because of rounding. 



33,904 



•670 
32^38 



416,267 

■299 

•5.067 

•8.438 

38.928 

363.555 



231,190 

•107 

•6.577 

•3.822 

■57.478 

163.206 



900,655 

14.564 
91.004 
110,054 
129,245 
555,788 



353,562 

4,342 
27,569 
35,391 
43,966 
242,294 



25,465 

■120 

•3,470 
•4,616 
17^79 



452,291 

10.089 
61.171 
66.114 
70.151 
242.766 



30,565 

••1.137 
1.525 
3.377 

24.546 



31,555 

•5 

•399 

■1,431 

4.598 

25.122 



7,157 

•7 
•729 
•123 

•2,517 
3,781 



13,1424>7"| 

-37,519 

373,790 

729.253 

1.079.142 

10.998.030 



1,270,0(6 

-59,423 

-49.736 

16.546 

86,019 

1,274,683 



65,404 

■-11,213 

•-17,888 

•3.491 

111.013 

9,692,061 

36,129 
414,401 
701,220 
896,864 
7,641,448 



I" 

l>l 

■n 
■n 
U* 
In 



'Ik 
III 
tXr 





b 


1,154,730 


I 


*• 


% 


••9,106 


»{ 


20,184 


■■ 


56,544 


!" 


1,066,697 


In 




In 




In 


661,506 


!: 


•-1,031 


In 


•-992 


In 


•9,360 




41,456 


c 


649,713 


S: 




In 


41,607 


iiti 

i- 


•-1,606 

•639 

•-169 


•-11,231 


1 


54^75 


kr, 



fraqueodes or amounts that Include the data Itius deleted from another size c 



Individual Returns/1977 • Returns Filed and Sources of Income 
ible 1F. -Returns With Disability Income Payments: Computation of Disability Income Exclusion 



i ' 


Tola! disabiirty payments 


Adjusted gross 
income phaseout 


Disability income 
BxduaJon 


Sae ol ad)usted gross income 


Number 

of 
returns 


Number 

ol 
qualified 
individuals 


Amount 

ol 
payments 


Maximum 
qualllied 

lor 
exclusion 


Adjusted 
gross 

income 
less 
deficit 


Number 

of 
returns 


Amount 

ol 
phaseout 


Number 

ol 
returns 


Amount 

ol 
exclusion 


■ 


(1) 


(2) 


(3) 


(4| 


15) 


(6) 


(7) 


(8) 


l»l 


Totii 


J14,M1 

85,867 
33,076 
45,516 
35,494 
25,225 

64,518 
18,651 
•1,134 
5,060 


317,7M 

65,867 
36,020 
45.516 
35,494 
25,271 

65,222 

18,651 
•1,134 
4,581 


1,S04,5M 

397,419 
180,918 
241,520 
142,274 
113,147 

337,332 
65,553 
•2,813 
23,612 


1,t93,t5a 

367,496 
149,594 
185,219 
105,689 
90,871 

212,377 
56,249 
•2,758 
23,605 


2,143,50» 

64,629 
104,936 
224,314 
243,511 
222,724 

785,618 
309,430 
•25,032 
163,314 


sa,oM 

•85 

36,861 
16,959 
•1,134 
4,049 


toa^t 

•76 

39,774 
39,562 
•2,758 
21,102 


306,742 

86,867 
33,076 
45.516 
35.4M 
25.225 

64,516 
15,207 

•1,639 


1,0M,S«7 


1 Bf $2 000 


367,496 




149,594 


(00 under $6000 


185.219 




105,689 


00 under $10000 


80,795 




172,604 


t OOO under $20 000 


16,667 


1000 under $25 000 






•2,503 







Estimate should be used wW cautior because of the small number of sample retuma on wNch It Is baaed. 
OTE Detail may not add to total because ol rounding 



1bl0 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income 

't (igures are estimates based on samples— money amounts are in thousands ol dollafs] 



Size and accumulated sae 
ol adjusted gross mcome 



Number 

ol 
rattfTis 



total 



Adjusted gross inc 
toss deficit 



Amount 



Percent 
ol 
total 



Average 
(Ddlaiil 



Taxable returns 



Number 

ol 
returns 



Percent 

ol 



Adjusted gross income 
less deficit 



Percent 
ol 



SIz* of Adjusted Grot* Incom* 



ToM 



. adjusted gross viocnie .. 

_ mder Jl.iSoo 

300 under J2,000 

- 300 under J3,0OO 

300 under KOOO 

300 under »,000 

K 300 under $6,000 

. 300 under $7,000 

:; 000 under «,000 

i DOO under $9,000 

* 300 under $10,000 

( 1.000 under $11,000 

.000 under $12,000 

'.000 under $13,000 

I lOCO under $14,000 

,000 unda $15,000 

. ,000 under $20,000 

- ,000 under $25,0X 

,000 under $30,000 

,000 under $50,000 

,000 under $100,000 .., 

0,000 under $200,000 , . , 
0,000 under $500,000 . . , 

■ 0,000 under $1,000,000 , 
XJO.OCO or more 



N,6M,»W 

568,406 
3.992,141 
5.148,904 
4,798,351 
4,424,133 
4,330,700 

4.243.127 
4.302.342 
3.76U43 
3,566.926 
3,469,179 

3.206.175 
2.687,860 
2.897.879 
2,787.148 
2520.144 

11.404.973 
7.766.714 
4.354,040 
4,784,916 
1,140,784 

225,150 
46,386 
5,232 

1,785 



100.0 

07 
4,6 
5,9 
5,5 
5,1 
50 

4,9 
50 
4,3 
4,1 
4,0 

3,7 
3,3 
3,3 
32 
29 

13,2 
9,0 
5,0 
5,5 
1,3 

0.3 
0,1 



1,1St,4ai22S 

-7,284,6(5 
2,361,383 
7,666,941 
11,975,049 
15,399,670 
19,497,748 

23,347,826 
27,974,727 
28,152,970 
30,238,864 
32,946,589 

33,853,826 
33,179,004 
36.188,225 
37,604,797 
36,518,185 

196,020,323 
173,176^97 
118,766,196 
174,741,480 
74,931,625 

29,460,853 
12,879,068 
3,477,411 
3,616814 



0,2 
0.7 
1,0 
1,3 
1,7 

20 
24 
24 
26 
28 

29 
29 
3.1 
32 
32 

171 
14,9 
103 
151 
65 

25 

11 
03 
0.3 



13,372 

-12,816 
592 
1,489 
2496 
3,481 
4,502 

5,503 
5,502 
7,465 
8,478 
9,497 

10,497 
11,489 
12,488 
13,492 
14,491 

17,363 
22297 
27277 
36,519 
65,684 

130,650 

277,650 

664,643 

2.026,226 



e4;Mi,i3« 

7.117 

737 

56.103 

131.171 

2.092.680 

2660.114 

2.875.881 
3203.035 
3229.815 
3274.712 
3291.521 

3.102.»7 
2.831.596 
2648224 
2745.624 
2.466.668 

11.309.909 
7.726.562 
4.333.293 
4.759.864 
1.134.196 

224.626 
46.331 
••7.012 



100.0 



0.1 
02 
3.3 
4,1 

4,5 
5,0 
5,0 
5,1 
5,1 

4,8 
4,4 
4.4 
4.3 
3.9 

176 
120 
67 

7.4 



1,097,704,069 

-506.049 

489 

89.318 

343.874 

7.501.514 

12007.291 

15.851.805 
20.870.704 
24201.567 
27.777.653 
31277.870 

32.568.970 
32,536.132 
35.567.372 
37.043.528 
36.033.551 

196.382.492 
172292728 
118.189.722 
173.820.130 
74.510.075 

29.392997 
12863.587 
3.474.881 
3.613.870 



100.0 



0.7 
1,1 

1,4 
U 
22 
2.5 
28 

3.0 
3.0 
32 
3.4 
33 

17.9 
157 
10.8 
15.8 

ej 

27 

12 
03 
03 



See and accumuleted size 
ol adjusted gross income 



Sb* of Adjusted Gross Income 
TotH 



ts ncome . 

aider Sl.iOO 

00 uider S2.000 

00 under S3.000 

00 under KOOO 

Winter $5,000 

00 inler $6,000 

Wirder $7,000 

00 under $8,000 

00 inlei $9,000 

" ifider $10,000 

OOOmder $11,000 

OOO inler $12,000 . 

000 under $13,000 ,. 

000 imer $14,000 ., 

no under $15,000 .. 

000 wider $20,000 

OOO ifider $25,000 

000 under $30,000 

000 under $50,000 

OOO under $100,000 ..,. 

"),000 under $200,000 ,. 
11,000 under $500,000 ,,, 
M,000 under $ l .000,000 
MOOO or more 



Taxable retuns— Contlnoed 



Taxable ncome' 



Number 

ol 
returns 



(10) 



•4,3e2,(3« 



58,004 

128,151 

2,091,642 

2,660,061 

2,875,656 
3203,020 
3229,400 
3272,648 
3291,364 

3,102226 
2831,587 
2848,148 
2745,344 
2486,147 

11,309,580 
7,726272 
4,333,116 
4,759,056 
1,133,702 

224,311 
46229 
5205 
1,789 



(11) 



MS3M.073 



159,696 

346,820 

5,964,372 

9,779,154 

13,072226 
17273,317 
19,639,012 
22,426268 
25,142306 

26,391,763 
26,473,509 
29269,311 
30.532203 
29.655200 

162.445.473 
143266.562 

96.359.946 
144.101.751 

61.483216 

24264.561 
10.380.425 
2677.733 
2723228 



Percent 
0) 
total 



(12) 



1W.0 



0.7 
1.1 

14 
19 
22 
25 
28 

29 
29 
32 
3.4 
3.3 

17.9 
15.6 
10.9 
159 

e.e 

27 
1.1 
0,3 
0,3 



Income tax after credtts 



Nutter 

of 
ntums 



(13) 



•225 

57,997 

1X,600 

2,091,452 

2658,377 

2.874.876 
3202976 
3228.992 
3272074 
3290264 

3.101.714 
2830.061 
2847.415 
2744.782 
2486.106 

11.306.453 
7.724263 
4.331.755 
4.755.563 
1.131.094 

223.737 
48.104 
5.177 
1.787 



(10 



1S(,473,*0e 



3227 
15.536 

136.628 

497. 

S64.133 
1.333.502 
1.639.409 
2075.672 
2480.317 

2779250 
2.952.445 
3.514.883 
3.787.840 
3.790.967 

22.945.432 
23.030.665 
17.738.606 
31.341.065 
19.085.926 

10.033.139 
5.190.911 
1.525.581 
1.720.006 



V «tnotM n end of table. 



Percent 
ol 
total 



(15) 



100.0 



0.1 
0.3 

0.5 
08 
1.0 
1,3 
1,6 

1,8 
1,9 
22 
24 
24 

14,5 
14,5 
112 



Total inome tax 



Amount 



(16) 



159,796,824 

50,381 
1,699 
3,601 
17204 
139,434 
499,256 

665,523 
1,333,939 
1,611,673 
2082016 
2,482,11 

2733,486 
2954,653 
3,516936 
3,791,847 
3,793252 

22,963,522 
23,065,055 
17,781,136 
31,529,991 
19,391290 

10253,683 
5,382213 
1,620,484 
1,662,439 



Percent of — 



(17) 



01 
03 

0.5 
0,8 
1,0 
1.3 
16 

17 
1.8 
U 
24 
24 

14,4 
14,4 
11,1 
19,7 
121 
64 
34 
1.0 
12 



Taxable 

ncome 



(18) 



23 
5.0 
2.3 
51 

6.6 
77 
8.4 
9,3 
9.9 

105 
112 
120 
124 
128 
14.1 
161 
181 
21.9 
31,5 

42,3 
51.8 
60,5 
68,4 



Adtusled 



delicrt 



(19) 



Average 
ncome 

tax 
(Dollars) 



(20) 



2.4U 



_ 


7,079 


3(7.4 


2,306 


40 


62 


5,0 


131 


19 


67 


42 


188 


55 


301 


64 


416 


6,8 


5oe 


7.5 


638 


7,9 


754 


8,5 


807 


91 


1,043 


99 


1235 


102 


IJ«1 


105 


1525 


11,7 


2,030 


13,4 


2J84 


16-0 


4,103 


181 


6.624 


26,0 


17.097 


34,9 


45.648 


416 


116,189 


46,6 


309,903 


51,5 


1,044,564 



" Individual Returns/1977 • Returns Filed and Sources of Income 

Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued 

|M ligures are esttmales based on samples— money anxxints are In thousands ol ddlafsl 



Size and accumulated size 
of adjusted gross ncome 



Number 
of 



Percent 
ol 



Adjusted TOSS income 
less deficit 



Amount 



Percent 
of 
total 



Average 
(Dollars) 



Taxat)le retxns 



Number 

of 
retifns 



Percent 
of 
total 



Adjusted gross income 
less deficit 



Cumulated From Smallest Size 
of Adjusted Gross Income 

No adjusted gross ncoffle 

J1 under $1,000 

$1 under $2,000 

$1 tmler $3,000 

J1 imler $4,000 

t1 inder $5,000 

$1 inter $6,000 

$1 imter $7,000 

$1 under $8,000 

$1 under $9,000 

$1 under $10,000 

$1 under $11,000 

$1 under $12,000 

$1 inter $13,000 

$1 inter $14,000 

$1 inter $15,000 

$1 under $20,000 

$1 under $25,000 

$1 under $30,000 

$1 inter $50,000 

$1 under $100,000 

$1 inter $200,000 

$1 inter $500,000 

$1 under $1,000,0M 

Renins oilti adjusted groes 

*l reluns 



568,406 
3,992,141 
9,141,045 
13,939,396 
18.363.529 
22.694,229 

26,937,356 
31,239,698 
35,000,941 
38,567,869 
42,037,048 

45,243,223 
48,131,083 
51,028,962 
53,816,110 
56,336,254 

67,741.227 
75.507.941 
79.861.981 
84.646.897 
86.787.681 

86.01^831 
86.059^17 
86.064.449 
86,066^34 

66,634,640 



0.7 


-7^84,645 


4.6 


2,361,383 


10.6 


10,030,324 


16.1 


22,005,373 


21 J! 


37,405.043 


X2 


S6.902.790 


31.1 


80^50.616 


36.1 


108.225,343 


40.4 


138,378,313 


44.5 


166,617,177 


48.5 


199,563,766 


52.2 


233,217,592 


55.6 


266,396,596 


58.9 


302,584,821 


621 


340,189,618 


65.0 


376,707,803 


7ei 


574,728,127 


87i 


747,904,424 


92J 


866,669,619 


97.7 


1.041,411,099 


99.0 


1,116,342.725 


99.3 


1,145.803.577 


99.3 


1.158.68i646 


99.3 


1,162.160,056 


99.3 


1.165.776.870 


00.0 


1.158.492.225 



02 
0.9 
1.9 
3i 
4.9 

6.9 
9.3 
11.7 
14.3 
17.1 

20.0 
22.9 
28.0 
29i 

32.3 

49.3 
64i 
74.3 
89.3 
95.8 

96.3 
99.4 
99.7 
100.0 

100.0 



-12.816 
592 
1.097 
1.579 
2.037 
2,507 

2.979 
3.464 
3.896 
4.320 
4.747 

5.155 
5.535 
5.930 
6.321 
6.687 

6,484 
9,905 
10,852 
12,303 
13,013 

13,321 
13,464 
13,503 
13,545 

13.372 



7.117 

737 

58.840 

190.011 

2,282,691 

4,942,805 

7.818,686 
11,021,721 
14^51,536 
17,526^48 
20,817.769 

23,920,076 
26,751.672 
29.599.896 
32.345.520 
34,832.186 

46,142,097 
53,868,679 
58,201,972 
62.961.656 
64.096.052 

64.320.676 
64,367.009 

"64,374.021 
64.381.138 



01 
0.3 
3.5 
7.7 

12.1 
17,1 
22.1 
27i 
3i3 

37i 
416 
46.0 
50i 
54.1 

71.7 
83.7 
90.4 
97,8 



100,0 
100.0 
100.0 



-508,049 

489 

89,607 

433,681 

7,935,194 

19,94e485 

35,794,290 
56,664,994 
80,866,562 
108,644,214 
139,922,085 

17^491,055 
205,027,187 
240,594,558 
277,638,086 
313,671,637 

510,054,129 
682,346,857 
800,536,579 
974.356.709 
1.048.866.783 

1.078,259.781 
1.091.123,368 
1,094,596,246 
1.096^12.118 

1.097.704.069 



Size ant acctmulated size 
of adjusted ^oss income 



Taxable retins-Continued 



Taxable income* 



Number 

of 
returns 



Percent 
ol 
total 



Income tax after credte 



Number 

of 
returns 



Percent 
of 



Total income lax 



Adjusted 

gross 

income 

less 

defiot 



110) 



111) 



112) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



Cumulated From Smallest Size 
of Adjusted Gross IncMime 

No a^usted gross income 

$1 under $1,000 

$1 under $a000 

$1 inter $3,000 

$1 under KOOC 

$1 inter $5,000 

$1 under $6,000 

$1 under $7,000 

$1 under $8,000 

$1 under $9,000 

$1 under $10,000 

$1 under $11,000 

$1 under $12,000 

t1 inter $13,000 

$1 inter $14,000 

$1 mler $15,000 

$1 under $20,000 

$1 under $25,000 

$1 inter $30,000 

$1 under $50,000 

$1 under $100,000 

$1 under $200,000 

It under $500,000 

$1 inter $1,000,000 

RfltLms nrilh adjusted gross 

All retms 



58,004 
186,155 

zxn.m 

4.937,858 


159,696 

506,516 

6,490,888 

16,270,042 


7,813,714 
11,016,734 
14^46,134 
17,518,782 
20,810,146 


29,342,266 
46.615,585 
66,254,596 
66.680,865 
113.823.173 


23,912,372 
26,743,959 
29,592,107 
32,337,451 
34,823.598 


140^14,935 
166,668,444 
195,957.755 
226.489.959 
256,145.159 


46.133.178 
53,659,450 
58,192,566 
62,951,622 
64.085.324 


418,590.632 
561.857.194 
660.217.140 
804,318.691 
865,612,107 


64.309,635 
64,355,864 
64,361,069 
64,362,838 


890,076.688 
900.457.113 
903.134.847 
905.658.073 


64,362,638 


905.658.073 



01 
07 
1.8 

3.2 
51 
7,3 
9,8 
12.6 

155 
16,4 
21,6 
25.0 
28.3 

46.2 
620 
729 
888 
95,6 

96,3 
99,4 
99,7 
100.0 

100.0 



•225 

57.997 

188.597 

2,280.049 

4.939.426 

7.814.302 
11.017i78 
14,246,270 
17.518,344 
20,808,806 

23,910,322 
26,740,403 
29,587,818 
32.332,600 
34,818,706 

46,125,159 
53,849,422 
58,181,177 
62.936.740 
84.067.834 

64^91.571 
64.337.675 
64,342.852 
64.344.619 

64.344,844 



3i27 
16,762 
155,391 
653,387 

1,517,520 
2.851,022 
4,490,431 
6,586.303 
9,046,619 

11,825,869 
14,778,314 
18^93,197 
22,081.038 
25.671.904 

48.817.336 
71.648.021 
89.586.629 
120.927.684 
140.013.610 

150.046.748 
155^27.659 
156.753.240 
156.473,249 

158,473,906 



0.1 
0.4 

1.0 
1.8 
2.8 
4.1 
5.7 

7.5 
9.3 
11.5 
13.9 
16.3 

30.8 
.45.3 
56,5 
76.3 
88.4 

94,7 
98,0 
96,9 
100.0 

100.0 



50.381 
1.699 
5.300 
22504 
161.938 
661.194 

1.526.717 
2.660,656 
4,502,329 
6,564,345 
9,066,456 

11,849,942 
14,804,595 
18,321,531 
22,113,377 
25,906,630 

48,870,152 
71,925,207 
89,706,343 
121^36,333 
140.627.624 

150,881.307 
156.263.520 
157.864.004 
159,746.443 
159,796.624 



01 
0.4 

1,0 
1,8 
2.8 
41 
57 

7.4 
9.3 
11.5 
13.8 
\62 

30.6 
45,0 
X2 
75.9 
88.0 

94.5 
97.8 
96.8 
100.0 

lOOO 



11,7 
128 
13.6 
15.1 
16i 

17.0 
17.4 
17.5 
17.6 



347.4 
5.9 
Si 
20 
3.3 

4.3 
5,0 
5.6 
6.1 
6.5 

6.9 
72 
7.6 
8.0 
8.3 

9.6 
105 
11i 
124 
13,4 

14.0 
14.3 
14.4 
14.5 

14.6 



Foomous « and of table 



Individual Returns/1977 • Returns Filed and Sources of Income 
Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are in thousands ol dollars) 



See and accumulated see 
ot adjusted gross income 



Number 

ol 
retims 



Percent 
of 



Adpjsted gross income 
less defiat 



Percent 
ol 
total 



Average 
lOollarsI 



Taxabto returns 



Number 

ol 
retifns 



Percent 
of 
total 



Adiusted gross income 
less deficil 



Amount 



Percent 
ol 
total 



Cumulated From Largest Size 
of Adjusted Gross Income 

$1,000,000 or more 

$500,000 or more 

$200,000 or more 

JIOO.OOO c» more 

$50,000 or more 

JX.OOO a more 

$25,000 or more 

$20,000 or more 

$15,000 or more 

$1<.000 or mors 

$13,000 or more 

$12,000 or more 

J11.000 ot more 

$10,000 or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

16.000 or more 

$5,000 or more 

KOOO or more 

$3,000 or more 

$2,000 or more 

$1,000 or more 

$1 or more 

Mtetuns 



1.785 

7,017 

53,403 

278,553 

1,419,337 

6^04.253 
10.558^93 
18.325.007 
29.729.980 
32^50,124 

35,037OT 
37,935.151 
40,823.011 
44,029.186 
47,498.365 

51.06533 
54.826.536 
59.128.878 
63.372,005 
67.70i705 

72.126.838 
76.925,189 
82.074,093 
86.066,234 

86.634,640 



01 
0.3 
1.6 

7,2 
12,2 
212 
343 
372 

40.4 
43-8 
47.1 
50.8 
54.8 

58.9 
63,3 
68.3 
73.1 
78.1 

83.3 
88.8 
94.7 
99.3 



3.616.814 
7,094.225 
19.973,293 
49,434,146 
124,365.771 

299.107.251 
417.872.446 
591.048.744 
789.069.067 
825.587.252 

863,192,049 
899,380^74 
932,559^78 
966,213,104 
999,159,693 

1,029,398,557 
1.057,551,527 
1.085.526^64 
1.106.874.080 
1.128.371.827 

1.143.771.497 
1.155.746.546 
1.163.415.487 
1.165.776.870 

1.158.492.225 



0,3 
06 
1.7 
42 
10.7 

25.7 
35.8 
50.7 
67,7 
70.8 

74.0 
77.1 
80.0 
82.9 
85.7 

88.3 
90.7 
931 
95.1 
96.8 

98.1 
99.1 
99.8 
100.0 

100.0 



2,026,226 

1,011,005 

374,011 

177.468 

87.622 

48.210 
39,578 
32.254 
26.541 
25600 

24.636 
23.708 
22.844 
21.945 
21.036 

20.158 
19^89 
18.359 
17.498 
16.667 

15,858 
15,024 
14.175 
13,545 

13,372 



"7,012 

53.343 

277,969 

1,412,165 

6,172,049 
10,505,342 
18231.924 
29.541.833 
32.028.501 

34.774.125 
37.622.349 
40.453.945 
43.556.252 
46.847.773 

50,122,485 
53,352,300 
56,555,335 
59,431216 
62,091,330 

64,184,010 
64,315,181 
64,373284 
64,374,021 

64,381,138 



0.1 
0.4 
2.2 

96 
16.3 
28.3 
45.9 
49.7 

54.0 
58.4 
62.8 
67.7 
72.8 



87.8 
9i3 



100.0 
100.0 



3,613,870 
7,086,751 
19.95a33e 
49,345,335 
123,855,410 

297.675.540 
415,865261 
588,157.990 
784,540,482 
820.574.032 

857,617,560 
893,184,932 
925,721,063 
958290,034 
989,567,904 

1,017,345,557 
1,041,547,124 
1,062.417,828 
1,078269,633 
1,090276,924 

1,097778,438 
1.098,122.312 
1,098211,630 
1,098212.118 

1,097,704.069 



0.3 
06 
1.8 
AS 
11,3 

27.1 
37.9 
53.6 
71.4 
74.7 

78.1 
81.3 
84.3 
873 
90.1 

926 
94.8 
967 
982 
99.3 

100.0 
100.0 
100.0 
100.0 

100.0 



Size and accunriated size 
of adiusted gross income 



Cumulated From Largest Size of 
Adjusted Gross Income 

$1,000,000 or more 

$500.0X Of mrm 

$200,000 ot more 

$100,000 ot more 

$50,000 or mote 

$30,000 or more 

$25,000 a mote 

$20,000 ot mote 

$15,000 or more 

$14,000 or more 

$13,000 or mote 

$t2.0Xor more 

$11,000 ot more 

$10,000 or more 

$9,000 or more 

$8,000 or mote 

$7,000 ot more 

$6,000 ot more 

$5,000 ot mote 

KOOO ot mote 

$3,000 ot mote 

$2,000 or more 

$1,000 or mote 

$1 or more 

M reluns 



Taxable returns— Continued 



Taxable income' 



Number 

01 
retiffns 



(10) 



(11) 



1.769 


2,723226 


6.974 


5.400.959 


53203 


15.781.384 


277.514 


40.045.965 


1.411216 


101.539.161 


6.170272 


245.640,932 


10,503.388 


344,000,879 


18229.660 


487267,441 


29,539240 


649,712,914 


32.025J87 


679.368,114 


34.770,731 


709,900,317 


37.618,879 


739,169.629 


40,450.466 


765,643,137 


43.552,692 


792,034.900 


46.844.056 


817,177208 


50.116.704 


839.603.476 


53.346.104 


859242.488 


56.549124 


876.515.805 


59.424.980 


889.588.031 


62.085,041 


899.367,164 


64,176.683 


905.351.556 


64,304.834 


905.698.376 


64.362.838 


905.858.073 


64.362.838 


905.858.073 


64.362.838 


905.858.073 



Percent 
of 
total 



(12) 



0.3 
0.6 
1.7 
4.4 
112 

27.1 
38.0 
53.8 
71.7 
75.0 

78.4 
81.6 
84.5 
87.4 
902 

an 

94.9 
96.8 
982 
99,3 



100.0 
100.0 
100.0 

100.0 



Income lax after oedits 



Number 

ot 
returns 



(13) 



1,767 

6.944 

53.048 

276,785 

1,407,879 

6,163.442 
10.495,197 
18219.460 
29.525.913 

3aoiaoi9 

34.756.801 
37.604216 
40.434297 
43,536,011 
46,826275 

50,098.349 
53.327.341 
56.530.317 
59.405.193 
62.064.570 

64.156.022 
64286.622 
64.344.619 
64.344.619 

64.344.844 



(14) 



1.720.008 
3245.589 
8.426.500 
18.459,639 
37.545.565 

68.886.620 
86,625228 
109,655.913 
132601.345 
136,392211 
140,180,051 
143,694,935 
146,647,379 
149,426.629 
151.906.916 

153.982.818 
155.622,227 
156.955.729 
157.819.862 
158.317.858 

158.454.486 
158.470.022 
158.473249 
158,473249 

158,473,908 



Percent 
ol 
total 



(15) 



Total income tax 



(16) 



1.1 


1,862,439 


20 


3.482.923 


5.3 


8.865.136 


11.6 


19.118,819 


23.7 


38,510,110 


43.5 


70,040,100 


54./ 


87,821236 


692 


110.876291 


ta.i 


133.839.814 


86.1 


137.633,066 


88.5 


141.424,912 


90.7 


144.941.848 


92.5 


147.896.501 


94.3 


150.679.987 


96.9 


153.162.098 


972 


155244.114 


982 


156.885.787 


99.0 


158219.726 


99.6 


159.085249 


99.9 


159,584,305 


1M.0 


159,723,939 


100.0 


159,741,143 


100.0 


159,744,744 


100.0 


159,746,443 


100.0 


159,796,824 



Percent of— 



Total 



(17) 



12 
22 
5.5 
12.0 
24.1 

43.8 

55.0 

69. 

83. 

862 

88.5 
90.7 
92.6 
94.3 
95.9 

972 
982 
99.0 
99.6 
999 

100.0 
100.0 
10O.0 
IX.O 

100.0 



Taxable 
income 



(18) 



68.4 
64.5 
562 
477 
379 

28.5 

25.5 

2Z8 

20. 

20.3 

19 
19 
19.3 
19.0 
187 

185 
183 
181 
179 
177 

176 
17.6 
17.6 
17.6 

17.6 



MfSleii 

gross 

income 

less 

deficit 



119) 



5IJ 
49.1 
44.4 
38.7 
31.1 

23.5 

21 

18.9 

17.1 

16.8 

16.5 
162 
160 
15.7 
15.5 

\S3 
15.1 
14.9 
14.8 
14.6 

14.5 
14.5 
14.5 
14.5 



B should be used with caution t)ecause of the small nurvbei ot sample returns on which it was t>asad. 

s (a) 8IZ8 classes for which data were deleted t>ecause of the smalt number of sample returns on which they were based and (b) combined frequencies or amounts thai include the data thus deleted 
■Less than 0.05 percanL 
indudes zero bradtet amoum 
NOTE: Detail may not add to total because of rounrfing. 



Average 
income 

tax 
(Doltais) 



(20) 



1.044,554 
496,709 
166.191 
68.780 
27270 

11,348 
8,360 
6,061 
4,531 
4297 

4,067 
3,853 
3,656 
3,459 
3269 

3.097 
2,798 

ten 

2.570 

2.489 
2484 
2.462 
2,482 

i482 



from another size class 



10 



Individual Returns/1977 • Returns Filed and Sources of Income 



S 



>• 

■a 
c 

IS 

« 

E 
o 
o 

c 

« 
o 
(9 

■D 
« 

W 

< 



(0 

>• 

10 

E 

0) 



■o 
c 
a 



a. 
E 
» 

K 
111 

CO 

c 
o 

o 

■o 

0) 

a 

•a 
» 

N 



§°5 






Sill 






E I 



o 
u 

_c 

o 

o 

•o 

(0 - 

<l 



3 

r 

M _ 

• 

CO — 
H 2. 



O O) <3) CM r^ a> CO oo CO CO ui<o -^ C 

SCO r~ »- CM CO e» r^ C3 CT> ui CO o> a 

cor-cD'— ■•— r--<i>»— h-O"— o>c 

i/i CO ^" m" ^" CO eo" o> o" to tn •- 

in»ncDr--(Oco ogio- ■'■■"■'" 



- o CT>tnco o> d 



CMOiinco c 



^ C3 CO 0> CM f>- O) CO ^ 

<M cocor-f~CMco tor-- _.,. 

«o (S«Sr— «?'-•- r-oO'-r^o^ 

Su-> CO* ■^' m" ^" co' eo' 0> o" (O 

irt in CO r- to to Q^o^ 



ocmS^O) 

oi ^" CO CM cm" 

_. _ . _, _ CM 0> >0 GO CO 

»-coa>»or- eo C3 CM ^_^o r-_ "i*^^*^^. 
■>-"cm"-*"»o r^aioiaimt^ •^afoioeo 
CM*- eo ^- ^- • 



mcMcocM ■- 
r— cor- oi(» 

in CM ■- lOCM 
T-* 1/1 o CO co"" 
f^ ^co 5 €0 

OOCOOJO 



Sr- T- toococ 
in ma>mcoc 
T^ oi coaicocMO 
r^ in co" tri eg CD c 
— ■■ 1 <B c" 



f tn c» m o (o o 



^si 


884 
196 
626 
331 
229 
783 


s 


m ina>m coo 
oi oo ar> CO CM oi 


Ill$§g 


884 
196 
626 
331 
012 


r- (d'co 
(OCMco 


gsgs-"- 


s 


sSssSI 


CO T- CD r- coco 
a> — *cocMco 
inocoor~co 


jn^CNj^. 




■* '- 


3 


CM tnco(Ou> 




-* — 



qp (o ■^ 0> •- Oi «- . — _- 

o oxo CM 1- CO o> CM CO tn tn 

di oo »- »— c» •- <o f"-. ^-. o. ^ 

CO CO CM cvi CM CD •— cM<pe»00^ •— in CO o m ^ o 

h» in CO r-- «n CO o * <o m co co 3 od co oo cm cm r^ 

^ — co_c»tnr-_ <^, o ^. ^, 0_ r-. rtoo^_inr- ^ 

ST-^ CM ^ 10 r--" CO o> a? "1 f~^ T-^ o) o in ■>— »— n 
-M — CO ^ •- Si 



oil— '-co • co^o>»-o>tn ^0)c3j"-tnco in<oo>'-a>» 

co-~coo O CO CD CM '^ 00 (J) cMcoinmopQ m cm co »- op • 

i-CT><no • S*-'— Oi'— CD r^«-o>»-cD(o ooi"— _o>in 

CO cm" CM cm" CD ^ cm" cp" ci>" c3" c2> O) ■— " iri co" o u ' 

■ — — - ifico cs^ooinc- 






10 ^'^.c5'S. ".^.^.' 
-. a> a> o> CO ^~- 1— o> ^ f 
est— CO-- »- 



^OlCSI ^ u 

3coeoa>u 

«,-»ogj-o 



5 CM CM CO CO 00 >o r-ooo»-com co 5 r- 5 r- r- 5 cm cm eo g> • in t 2 O ^ Q uj Q 3 t: 5 3 : 

CM in in S CO c» a> co a> co id m co 0> co O r>~ co ^ cm >o m v n o> a> m o eo co m cp en eo o ^ * 

(O CMOCNJOJCOi — •— o>i'~-<OCMi — wt ^ t^ ^— t— r~~^ a6 CM o CM cSj eo r~_ r-^ a> t^ co cm i*^ lo o i*^ ■^ o> 

5» CM ^"^ --' cm" '-" cM"o'«n«n ^'--" in^'coct" 

in CM CO CO CD CO O) -- o> CO CM CO m eo CM ^ 

CO cMin^ino> motoor-eo i^ -- cm 



CD *- I 
9>aio<po> 
cocp -- o 1- 
ar>c&c3COCM 



Gi 0> 0> ^ O) w *— CO ^ f^ - , - - 

cj>com'-.— eo cococoinmcM_^ 

foo o' "^ of ■M'^- cjicD'— r— CT>CT> T— ine3opO)co co oji- 

coo^CM^cp co«-coCMOop o r- »~ 00 r^ CM fi> m c 

T*t»cMTf-*cD eoinco»ntocB r- r- eo eo co r- «e -- r 

Seo" CO C3 CNl oJ CO Q' CM CD 3" CO a' 
«- eo ^- ^ to A CO w CO ^ a 



, . »- CD* ^ to 

■> m CM in o r- a> in 



?--'-tDtDtn <=> en u 

lootnuiiu oO^OiT— CMCO •— ^^'VC 

3 cm" cd" r-' CM O)' cm" u> ^" CO co" ^" ^ t 

CMco^m in(D<ocA-«a> ^ <o c 



CO CM ^ 1^ CD •- >n o> ■ 
S T»-o> 

CMCO ^ 



sslii 



>0 ^ CDO 



1 a> coco ^ at ^ 



^ «n »n CM c» o r^ cooicMr^co*- »- c3> ^ cp m •- c*i co a> m cm -^ 
r^ cocor-ocMOO r^cpeO'— com cococm^ to tn*-eoeocp 

CD in <f> 9 o O o CO o ^- •- 1^ CO r-- T- CM A cm in ^ in 



eo r-- o CM CO cm co ^ in cm co cp o 

r*-0)^oco ^eocor^CMT- or* 

CO '— ' CD r-" CO CO o>c. , 

a»T-AaocMCO en co cm 

mo CD or-- CO r«-*-_e\J 

CM in co' co' in in in ^ ^ r>-' ■*" v" •— " 



s??* 



CO .-co ^ oo 

f CM in CM V 
cpcoca -- 
CM CM ^ CO 



CM in S CM o CI 



S»- o ', 
■- — coo ci 

»^ O" --" CM CO CM » 



-.-o ini"-oo--tD<r 

-coocD'^CM cpm^cMr-a 

— ■ ncDO ^cDcocO'^'^ 

_ - CMCOCOCM — 

CO C3 CO o> CO eo cd •- co •- 

»— ' .— " o o> o> r^ cm" co" 



_ CM O 

«n in «' co' en cm 

^ CO S CM CM to — 

O CDC5CT>COO>^eo 

(g ^in'i---'c> o »— 'o O a> o> »- CM CO 



CO a» a> CD o 
_ cp" r-" CO CO ^ 



CM o>in •- CO 

'^ CM 00 C3 tT 

S" o' m" 00" Ti-" 
o m CM ^ 

CMO ^ ^CM 

(-."cMcoco'r-" 



o ocMcocococp CD ■* CO a> r- CM o>inincM<»co ^ CM^inr*-»- 

* cor— cMO*-« cor*-o*-CMCo ^oqcocmcd q or~-o»" " 

in or— co--inr- r- r— m cm in ^ cooooico-- « ^oeo 

0» CMO'cMcoines ^"a>in ^'oo"i-" co ^"ajco'cp t--" «» eo'o' 

Sf— r-QCM^-S (na>a>c6 — •« mr-cMf— »c» - — 

•- in <o •- in o ^ 1— w O r>- ■v o m co r-- co 

O ^"— * cm" cm" CO CO o" 00" r-"o"T»-"eM" 



o ea Q •- 3 ^--mtoocp cocomin^ 

— incpr-in r~-oa>cpQ^ oo-~QCDf^ 

CM CO CM h- CO a> in A in --aiincocD 



CM *- 5 OCM 
CJCOACOCP 
CPCDCMr- CM 

o» ^"^"r—'eo 
CD T- oco r- 

^ CM O 1— CD 



CM -^ mcMd 



CM ^ cocDinioeo— ^cpcoco — a> ^cor— c3r-« 

r— 9 cocoa>^C3eo eft ^ .- o »- cm ei cm m co »- • 

^ *_ocD"-»-ipin to in ^^^^■v^ in »-meM_^cpai 

a> r-- tM CM CM r- iri co co"^ cp eo »- o Oi r-- v cm cm" co ^ o" cm" r--" cp" co o" •-" o" cm" co" eo" in" cm" ^" in" m" 

^ cpincMin^co ^cocococpm CMa>0"~e50 »^ •-r>-o&.-^oO cS^incom^ aicMaooaa 

10 .— w-cM'-'-co r-comin^cD -»cocMinoo* o CMOJCMr-- coineMCO«-^ ocM^-inco 

s -~"' " 



o •- c 



» -^^ CO oeou 



CM CO m CO CO a> ^ a 



r^ m a> CO o CO CD 

8 CO O CM CO CD CM 
0»CM'— cococo 
Sr>-" in CM in" o>" to" 
en CO eg CM CD CO 



Di-cocoin o •- •- ^ ^ eg «p r^ o *D co m C3 — Q co cp ^ c3 esir— coegeo* 

Sr^ T- m Atpa>a>cpcp A cdScocoocm >-co90ocm cJcociSscm* 

in ^ CO r- in ^ cp »- r- co .- .- o» in •- C3 o »- » cm co cp •- ^ a> 40 a> 

joiiniri'— " iC cp"r-'^J"co"a> ^" ^'o'cm Vcpin Wco»^"in<D 

5--^ A CO at> CO 0> »- in AOOOtM^CD CM«»-^" 

>CM • ■-Ricoo> eM^r~a>to»- »- o cm ■ 



'> m CO c» CD T' 






55=:a8 



r>cocQ •- -v 

uin S ^ .- 



CM m XI- m r- m oj eooj 
^ r- coS •- "- 

ScM"r-"egcp"co"cD co' co o ed co' 00' ^'^"cwcm 

CMifincPcS tv. r— S 1^ r- »- r- r- cm — 



M 4- «- (D m '^ * 
- ^ cMr— CD Tf c 
3CO '^ »- r>- f- c 



a» CM r- cp <Nj CO CM 

8-«^ comr— CMO 
CM eo o CM in ■- 
caj" r--" tp" V" CO iri 
r- r~. ^ O ^ ■* 
r^ •«■ <» 

s 



in C3 •- 



CM ^ m ^ 



SSSSSSi 

«»* 1- CM r— r— 


130 
075 
997 
587 
751 


s 


fisSS 


oocpcn CMcn 


00 CM CO m 
CM ^ cncpS 
«i incomo 


s 


618 
660 
144 
020 
048 


CM m a> r^ c\j a> 


eo -^r c» cvj r- 


f 


C»<Mf^« I- 



■-»-•- m 



o i-^r-mr-m r- o> co m ^ o 

^ incpCMACSCO CMCMCOO*-^ 

So> CM eo CO to" V in— "incdcp^" ^"o in coin ■-"" »- iocoiocm tp'co co •-"cp'i^'tDco oi's'Vcp'r 

O CM h- CD CO a> A r^ CO *- CD in co ^ cm 9 9 co cm co eo v co cat-aoocmco mcocM^> 

CD r-cjinoc3C3 co o i^ -- r- eo r^ »- cm » c^ m ^ in a> mcacocar-co r- -- cj • 

jp <» a» eo 00" r--" » in in ^" ^" r-" ^ ^" — jt 



cMintocotn mm^^r 



Sinoiqpco r— 
cp CD CM oa o 
SCM cm" gi" ^" m" 
CD ^ a> ocM 

« CMCOCM^CO 



SmSm 



is"- 2 a 
. ^ ^ e 



S??R-f^ ^cpcDc^mo c5SSS.-ff % !j! -^ino 
'-'-^'-'-O'- — — T-CMCMCO in — wxA^Q t C^ :o — M 

I iiipi mill iilili I iii||| iiiiii III! || I iiilll 

C ^^^^^c:> 000000 00000^ c '""ooo 



iSSi 



iSSi 



e^Q®c5^^_, cMT»-coa)om ocdS55^ -Q ^'-'-'-'-'-'-'-'-O cMwtoooom oc^otjtj— . .— <dx~'-<='"'<^ 
HCM^CDOp.— »-»-*--t-CMtM COin»-CMin»- H £cM^Cpm"— T-.— .-.-CMCM COinT-CMin-- • 2-Cio»-.~CM 
ZDVUAA^V* VtViVtViVHA *AiAV*Vi*Av* 9 3v»MMW^ V>VtViV**AV> ^*AV**f>WV* TfL I340*AC««» 

3 ^ ^ ? 



Individual Retums/1977 • Returns Filed and Sources of Income 



11 



•a 



o 
u 



5 



S 



• 
E 
o 
o 



o 



■D 






>> 

■ 
E 






•D 
c 



a. 
E 
• 

K 
111 

■ 
C 

o 
o 

3 

• 
O 

■o 

N _ 

E I 

5 « 

• 
E 
o 
u 

c 

s 

o 

k 

(9 

•D 

s r 
5 i 

< 



E s 

3 

5 1 

I 

w _ 






i-^AinootA rt r~ rt 5 *" ^ •*r-^«ninr- ♦ ^ 5 eo m m u rt h- co 3 •" 5 ^ r- <M in co * < fti iri o m o 

oj o 01 <D •- CM o c\j m cS 0» r-- O »o h- co » ^, ^, <^ o ot to •-_ (nj O 04 in ro <A r-- o *n K co <o o> ^_ uS rt <» O 

9 in »o r-' o cm" q o p c\j [--" o> ^" V «? <5? Q S5 <N "ff ^' *** "^ ?2 ^ <5 *^ P 5^ !> <" •" ^ "? <B ?3 <B ^j! ^' !I *£ ^ 

o Si * C3 ■- <D ■- ■- in o^ r~_ ^_ ^ w. rt ^_ o Si * o ^_ (O — _ ^_ ift o r^ ^ S| <o r* oj rt ao »n 

j2 C^' <^" "W" <D (*-" 0> <0 <g ^-" 0> ^" •- •- rf cm" o' ^" <£>' (*-" a> <C «» I*." 0> V CM ^ I---" in m 



^ r^<-^tna>«o aQ<-<Q>n^c 

o» c3 <» eg rS '- CO rt 1^ ■* <d iTS, c, ..______-.,, __ 

w r-'in"r-"5"r-"oD ininr-'^'m^" o^inp'V— rt 1 

Q 10 A m CM oti-coc&^p ^mp^ e 



rtr.^r-co m in r- n <P »- p (p in p m 
tncbvcM o>'-to<ogp ^?Sp*« 
CM CO in ^ .— ^ in en CO o ^^^ • 



2tp CM ^ O 
^ O CM p 
CO — Oi * 

r-" V p' ^' CTi 

— rt ffi oj r^ 

cm2 <o in 



SCO OS CM en CO CM p oxD a> r-- m cm co •- co in cm <p co 01 cm eo co cm o g> to a> t~~ as cm co >- co r>- • 1 
— C5<o■~-p^- inSi*-r-co^ p a> to »- ■- p ^ •- co co '- C3 r- in «» 1^ r- co ^ p o <o -- •- • ' 
• oopp^^ <naocD<DO>'4' otnr>-opA 4D • oooc^-^o ina>(0(00>^ oinr~.a}a> 



m r- cocM 



S<^ o>cocoa>r~-"-- r* cMm--^^ ini^cocM^c> oicocooia 

r* "-asaS*— CD»- m» • ■^ V 9 ■^ (OT-r-h-inr"- •— oiop'— h 

•-•-ma* <o«-pincMco «• ^c*^ •-(o_«-_^T-ino> (o<-oinu 

toi^aaui aot^caW'-^r^ r^ cm" <r> ^"to r--"o> *n <g i*-*a» Vc 



Xm o) 00 •- 
^ CO M 1^ 
prg '^ '^ >« 
co" p" ^' cm' p' 



ineocor-cMO cmco» ^ 

m r*- CO »n r-- CO toinap^pil 

■w" in" CO co" <d co' »n <o" CM cp o> to m" 3" p ^ 

CMco«nc3 — ^tncocoS ^cS^ 



tncocor-CMCO eMCO'-a>--p .-mo>c»CM» 1 

m 1^ CO »n r*- CO to in <d ^ c? in co r^ r^ co ^ • ' 

• CM tn in CM r^_ h--_^ p ^_ <» <o r--_ co co cm co f^_ 

^" <n c? CO (o co" »ri CO CM (o oj" <o" »n V^ p 10 

- tncnqScM o>^-<6co5<*" co co p ^ • 

cMcoinca "-^incoeooi ^o^ 



at CO CD a> ^ CM •- 3 •- en r- •- ep cm <~ 

^ eQr--r--eocO'^ pCMin^in^ men 

p r-' -g-* p" a> CM V m to co" o •-" — " to" m co co c» -- 

^ •— pSicpoip CMO0CMT7PP C5»^mr--3rc3 



•— QP co»-inr--wC3 <p 

CMco-^fi* uStncM'-cM'- o 

tn •- 00 m CM •-" a> CM cp" p V <o cm c»' cm" cm" iC 

»- »— CM CO ^ ■* in ^ * CO io CM to 



copmcofoco o •- op ^ — • 

CM « Tt- (O (D 6j f-^ m in CO in • 

o CM -^ co_ ^~_ — _ CO CO CO -"f CO 

co" <j>" r--' CM p" co' ^' o' p' cm' cm" o <o' ■v" ^ o» 

• co<op* r- rt ^ * <o p r- m •- r- ^ 

• P«-COP •-0OO>pCM^ PCMCM.-CO 

— " t~^ CO in* cm" p" « cm" (O p" V" tp cm c»" V 

•-CM CO ^ 9 >n CM a> co m cm • 



i3,S"^ 



r CO — ^ o) 



"SKai 



«p a>T-h-co»*-^ '•rc^pcDi-m » cm cm co •- a> p> • o)ppc 
2 oooxpctfcsm ^^-o**-* fecoior-m*- <o • r-p*T 
^ »- r^ m CO •— CO 00 •- •— r-- 1^ « p * cm K- co v ^ oo cm ob a 



i^S: S 



1^1 

l°3 



- CO ^ CO inmr-"50p— C3r-"wpu 

') A <D CM P *- CO CO ^ p ^ CO o ^ • 

■Jcotno --^incoooo ^ ca cm 



co_ <D p CM •— _ 
m CO CM r^ m 
^ <o eo" co" co" 






a* coi-mcocD<p cpcncococoCM cocmco'^'Vu 

«0 ^m<D^-r^io inr--r--eM^r-- mmcM-w^-q 

CO r^^^-^-'j-co cMcO'^co--t» pco--^-cMO 

m r—" co" co" p co' co" tp"co'co'-^"g'"<»" cp — " ^" co" cm" c 

Sinu*»-o^co o(or--5'abT- a)pp»--— 

cocomcMCscM r--»— meicMai •- o_» •- 

« CN( co"m r--"oD eo" cDofaaaaooo cmco" 



o r-. 01 r- CO CM m o CM CO c 

sicocjjcoco r--r--«-^mc' 

-eoin-^ai mmoicicot- 

r c3) to •-" cm' to p" — ' CM CO c 

*9 m to in * * r-^ m to r- 



a>tor>~^C3« »- 5 5 m CM in 

Sp »— ^ r^ * ^* OT V 00 P P 

o>coc)— CO toincsino 

r-* cm' ^' to" co' CO f— ' co" V o" p" 

CMoo<5'-'- in tood>coin 

^ o> CD •- ; o '^. CO co_^ co_^ ^ 

of co" oe> ^ CO in 



oin — 



^- 3C5CO»PCD ^CMCMCMCD^ 0» »- CM ^ CM 

8coci5uSmAa> coi-cDcocom mmcocMco 
•- CO in r~ CM <0 CM O) r^ 00 oa o ^ ^ to 



^- mcMCM 

CM -3 (O P 

CO to CO o> ^ 
to ^ 



5P cocomtpa>co p^-*r—r-» in 

e© 5 ^- oS •- a» •- CM ^inr-«»co* <p 

com ma»CMp^oo h-^-^-CMco ^ 

CO CM CO CMcfppcMp h-" ^* r-" p" r-" ^ 

^ ^ ep cJ t*- in CO cJ ^ p co — •- a» c» 

CM in ^ ^ •- CO m r>> co a> P o cm ^ 

^ --' cm" cm m r^" m eo" ^ cm •— " cm 



') m (O m in 

yt-'co?^'':::" 



»- CMnmr-mtp copr^ — 00^ o ^ cm -^ r- m »- m •- m •- p co r- oa co m cj> •- 

^ oirt^mcMin •- r*- P r- CO CO coc^cgpo>m » eocn^^ap r— to co •- 

i*^ ^T,"— .*^^.**i'^. pmcMr-t»in tor-p»-CMV_^ ift a5 c» <A r~ 3 a O) in Cm ^ 

a ■*' p" p CO CM ^ V^ a* to" C3 cm" p" ^ p" ^ to" p" a»" ^ to" ^ r--" ^ cm cm' aS en o" r-" 

2 r-S^-iftmco tnr^o^O)* r-.*r-in^r- «e cm cmoto S-o-cmck 

■^ •-■vpr-^in r~-_pr>-ti^cM cO'— P»-c6to o cmoj-- cotomeor— 

isT •— " ^ CM CO V to oe> CM r--" to CM ^ cm" co cm' <o" ^ to" r>-" •— " 

»- CM — CM •- ^ 



SiS s 



CM — CM — 



_ m S" •- 

•- o p •- CO 

" cm" r-" 



o p r^ f~ c\iin 

p" CO C7 ^ to o) 

t- .- f-~ CMP Tf 

S SSSfS 

CO CO p ^_ ^_ ^_ 



i^i 



CO p 1^ •- to CO 

8^CO^ CMCM 
^ CO CO OS f~- 

«» coco 



S>n p m ^ 
r^ CD p CO 
r-._ vO-— _oq<M^_p 

A ScMPACOiA 

m r>- ^ CO m •- a> 

— " — " — " ■•»■■ CTM 



coc3^CMCoc3 9 cot^ — •-mp r- ^ CO 

CM *-«-•- CM CM 9 m p tn CO CO o inr>-<D 

PPCXtCOCO^ m 1— OOXDOOCO CM •- 1*- 

— "cm" pp" '»'"-' CO CO 



1 


257 
174 
783 
998 
625 
989 


SS.IS5/ 


s 


SSiss 


i 


i*~ a»com •- m 


iSs^r 


i 


73 
651 
601 
563 
245 




— — ■•»■ CM 


CO 




•- COCM 



Ci m — ppT-cM peo«-inpr- m r- eo r^ p ^ p p co P •- to cm p r- r- o> (» »- p in co co p • cm 

at p^^AcpT- SoScM — inp cop — -woBiA * •- p cm oi o> p cm cm p tt r- to ^ co co o> co • «n 

r-^ a> in A to ^m incMin»-r^o pinpr>-(DP • oocmcocmc^^ ^coincMcoeo r-»- inin«- co 

S— p"oo"m CM p p ^"o> m r»' — " p"o tp co"»-' *-* ■*' r--" eo" ts p" m" o* p"r^" — oo'eo" p" r-" p" cm" t3>" p 

pApH-CMJM intp-*p — r- f—pp«-a>r>- ^ ^ — p p t3i cm 2b 00 p p ^ •- oi m cm o m co 

"^3£s0 ' * .^..^*i <oo»-^eoio r>-moocoeor*- »^ ^ ■^mcoco mcMmSpcM o>'-eocop in 

2 o o s *= ^ tf V^ V — a>" r>-" V^ cmcm"— '^"coo> cm' p" <D •-" cm cm" »-' ( •— 'oico'co' ■— "— p'p'cm'p" "-'p'p'—m of 

-=• ^O^^ ^ u^ I •-•-cMco^mpcom^towcM^- cm cMco-^mtStom^totocM^-> m 



C3 in CO # p 

CM CM CM O ^ 

p" p* m" CM* CO* 






cameo 



3 SiSSSS 

CO P P P CM P C 

§to f*-" cm" m — p ^^^^— " — pr-" — "corn'p"^ 

i^otpcot-cB r^pppp'- p^p^ 

C3 CO •- h~_ p_ — CM^pcopp ^_c3^ 

^ — — cm" cm" co" CO CO* CO CO co" to" ■w" ■*" — 



^ t*-»-oomo>to p'-piO'^cM ppppp* 

r- cMcor^pmco p P in ^ to ^ oo«-pcMm" 

O*^ CM pcM_co — p CO r--_ ■*_^to in CM co_^p o P r^ 

m f--" in" r--" ^" r>-" 00" m" m" r>-" ■^" p ■— " p" oo" m p* m 

"' icAopcM P^-p(o32 5coo^» 



_. jbpCM P^-PU 

CM to_ iJS p — ■v_ in c 

^ CM CO CO CO CO c 



58 3? 



p p •- "5 p 
r^ pocor- 
CM in CM CO 0> 

p SSr- S 

co" h-." a> p" p" 



ji§| : i : : ; g gggggg giSSg ? 

§X X - c^^ V to" 00" p* m p" p" o S m •-' £ 5 S S X - c^i V to' eo' p m" o" p" c5 cm K — ' £ • 

.^'^p — —•- — KcMP iiS»-w»^^5 o :^^^p— — — — ^CMp n — *»*»*oQ C 

I §||i|i mill iiifii I §||i|i mill iiiifi I iiiiii 

j-nrCCCeS 333333 33 X ■£ rt;CCCC3 333333 33 X •• .„-C330 

5 *3^^^^p PPPPPP PpSSS^ S SJ^^^^o PPPPOP PpSSS^ 5 W»<2=ooo 

2 -g o_ p p p Q CM* V co" oT O m" p" p" 8 8 X ". 2 -^ p p p p q' t^- ^' ^ co' o m o" p" S 8 O - — ® £ - ^ "^ O 

_ =3v(3«aAm MMMMmSE SiSMvtwiM 3 ^W»S«XKm MM^M*^*^ SwiwV>W»M ^ ^3V»MMM 

? ►- I- ^ 



12 



Individual Retums/1977 • Returns Filed and Sources of Income 



0) 



c 
o 
u 

I 

« 

3 



(0 



cs 

S 
>> 

C 
(S 

« 

E 
o 
u 

c 

« 
« 
o 

<5 

■o 



< 



0) 
N 

CO 

>> 

CO 

E 

0> 



•o 




c 




a 








n 




c 




o 








a 




E 




a) 




X 




111 




« 




c 




o 








u 




3 




-c 




a> 




o 




•o 




t) 




N 




E 

0) 




















o 


•S 


E 
o 


S 


c 


£ 




t 


« 


<P 


(0 




o 


W 






(9 


Pf 


TJ 


^ 


0) 


^ 










3 




X> 




< 


T; 






« 


3s 


c 




k 




3 


"S 


4) 


m 


cc 


■*-• 














< 


^ 






1 


<$} 


CM 




V 


5 


« 


^ 


A 


^ 


"■ 





E o 3 



>< C ^ f 



E o 3 



a» ^a>n^(Br-- ^r--tr>r>-oui if>en»-mir>" 

lO r- r-- '- CO « r- C\JOCM'-C«CO <I> T- o C» (D 

S(o r-" tp" <p" cvj" o>"<pto<>jarr-' oi" cri" en oi" ^"" 

.- »r> * S c^ r-- S to ^ ■* f^ eo r-- eg •- «A 



^ o (M to a 
o> ^ o> CO a; 

S5 SftSSSi s'g 



- csj in CO oi o ^ 



» r^ oi o> o) o> ^ 
r K a>r— evj — «A 



3" ^" o i« a> 
oomoi 
eg ^ CO ^ 



Soxjioimco^ CO eg en to a> ej cgooco^a 
(oeoaicnr--cn a5»-cg^»— op eomcNjiAr- 
^- o>coooegio<D eg o» c^ co a> ^ tB m to »- • 



<o eg<oto ior~ 



o r~- ^r ^ oo o> c 



SOI 0> 0> lO CO ■: 
CO CO o>a>r- c 
r«^ oicoa>CMir>u 
CO <M'co"ir>"»r>r 






_ CO CPU 

c^j o) O CO o> ^ CO u 
' tn" g c(> CO eg" oi» eo 



g M o] a 



Sa> esi CO m CD i/> » 5 »- ^ o co »- c\j ca »o eo • 

^ O) eo eo (Q r- ^ eo <o co co a> oj »— ^ a» •- • 

^ *- r- ■- cNj CO r- CM a> esi ■— CO <D o «D »- r- »- 

T^ • CO r--" (D (O cm" 01 lO lo" cm" rCi"-." r^"to i*-"r~~o> 



'- tnoicsevj 



o o> CO eo to f^ ^ococDOA CM »- CO a> *- ■ 
C>. '-h-«-_cMtDr^ eMO»CM'-eo*o oco»-f— »- 
^ * <o"r^"cptpeg o> m" in cm" r-" r— " i*-"io"i*-"»--"a> 



eM"^o"ift •-" 



So>o>oeo'j- cocoa>o>(0<D •- eg o> »- co • 

ODt»r^r--co moCMh~»-to (Oeo<»«nr^* 

o>cooocMmtD eMOioego>^ S m 10 1— • 

cM"<o"iri i« r^'o*" 1— "m" o"» CO CM ooeo * 

• cor^voeo oir-tocMco — 



^ OJOJC 

tneocDCMiocB cgAocgaiT 

CM"«D«oioh-"o) T-"ioo"eo"co"eM" 

• cor*-^o^ a>r~a5cMeo — 



o^ coaoa>a>coco 

-co coocMr-r-ffi 
r>co cuAoego)? 



cocx> r~-<o *- 

SegcotpcM 

tteo'cMcge? 

acgcdcJS 
co«M »- 






■^^les 



egc3a> ^ eo '- 

— 'oTeo'^" 



C3CO CMr^ m coa 






S»- CO »- *- r^ OS m(Oco<D*-io oxncoocM* 

^V^P^iO)") oinuiCMaico *-o>Sf^r^' 

■^ ^ ^ oi f-- a> CM r^ a> •- r^ ^ »o of^eoeo*© 

B -v'co'-^'o^-" Vco"co"^"co 

» lA *- in CM »^ r*. « 10 CO r-- 



a »— «« ^ CM 



COOl CMCDC 



CM O *- *- «- 



»o — cocny 



o CT> ^ ^ _ _ 

SCOOtOtMCO 

^•—(OOOCO lOOOCO 

-' (7> h~" a> irT •-' ^" " " " 



- »- f>~ »- »- cof- 



CM o •- r- cD^oior-* 

— — o» ^ <D in » ■— • 

^cm" osco" * 



CO eMcomtQr^a> 1- u 



■>■* co'-oitp'^co CM*-oeo<i 
- eo 00'-cMO«-tB m^Qmr- 
T CO CM t3J O CO t» ^ (O lA » •- • 



DCM a>eo 



eocM tpco -^ 
h-_ oj * ^ ^ 

to" •-" V V CD 
*-lOCMCM<0 

-wcoeM ^ 



r>- •- m to CM »- t^ o CM 

lOi-oococor— -v^ta 

eo to a> oi (D CD cm co cs 

O CO eo CO co' eg Vr-Tw 

C00)t0^^»0 "-T-O 



V »- m CM CM CM 



'^ OCOP 
CM »- ■* C 

r- ^ inc 



CO eocM ^ Q to »- 



■■- CMO '* 



C»l*- CM CO® •- 
^ ^ CM »- 



•• cMor^h-coto CO o> eo o r^ CM eoco*' 



tOCMCooir>5 ocj)'~ 

•-■— eDco»-co co<oo 

1— .-r^a>tf>0) ootoo 

CM cm" cm" V co" O) eg" 



3SS 



» en — 

52s 



'?as 



bcgcod»r- noo^to*- 
CM CM CM CO 05 '-'m"»^"o"oo" 
eo f*- o ■* f*- CO r-rtCM^M5 



* CM_ io <»(--_ tiS ^ ioiootficoco CO- 

» Tr'<3<»<3> ^"co o o> to" (O co" »-" to"toa»^"<© 

to • •-cM^ioco r^m'*»i-m fi^cM'-in 



T^toco ^cMcoeoa 
o^ceeo cooosCM* 
atococo cO'-CMCjc 



^ |eM»-^r-eo ^a>tn^co^ r^ocotDiD* 

tt 'mco^cocp ^r^ao^fDcg »- cp ci> co »- ■ 

0» '^'^*A'-_^_ CO^^COtOCOCO COlScMOlCO 

ft. coco oaco n a> oir--"co"eo'«— ' <p •d-'eo o oo 

* • ^-^lOoS (Ococooi-io S ^ CM *- ift 



CMio ^ r^ m 
^> ^ o> 



siSs 



-caeoeg r- r- »- cp flo cm o <p O 0> u 

-"otKcj* tocoCM^opto »— coio^r- 

- CM eg ^coco^tSco •- «o in •- • 

-'-eo^'oco' lo in" cm" »o" to" <3 a»"eo' ' 

•-^-egcMCM w>^^»-CM*- 



K dcocoocvi 00 r- 

M oo^'oto 3t22''^fi*^ 0>eo 



r- CMIO C3CM 
CMCOttCO r- 
O CO CD O CO 

SJSfeSS 



cMegtDa>toh- r- 10 m to m cm 



^ tp<&cMin^o> a>to^coeoc 



f'— eo *- eg ^ I*- 9 10 ^ to m CM f^eoaB^*0• 

(ocoi^tnco*- eoa>(^«-o<p t^ ^ ^ r^ »- ■ 

^(2><oin?in i-CMa>CMa>? *-o»-coo 

u» CO o --" CD ^" to" s'V'aTf^'f^'s" o»a>»-'— "eg" 

^ f5«eMO>r- obcO'-cococo •/> cm eo ^ co 



8S2 



«or^ < 

»--"»-" CM QrC 
CM S S '^_ 5_ 



o> ^ 10 ■- <» o »-^^<oa>»^ t^c»r-in<3 

co--ocQegco eoinoo»-eQ QQ(OCMm^ 

cgco»-tocDto tooor--too>^ Smto*-* 

eg' oj" r~-" m" in" ^" »-" r-' •-" 00 co cm a>" co ' 

to ^ o ^ •- a> o>K-tocMtO»- 

^ CMCM '- •- 



ff> eg lo m m 1*^ en ■»- m o ^ eo cm o> co 



R in CM CM ^ 
CO ej »- 



«;J^*^cM ^cotocsmo oocMtft»-2 5 
--'-io-- --r-i-eMCMeo ini-«<9«»w»^ ** 

5 ei=^ ^ i.5 



iiiii 



stss 



O— --T-^^egeo in ^ 



E 
£ E 



i«SSSf llllll S||||6 E SS55s| Islsls f«?ff S I |8S«S 

llllfs gi§§ii ii = = =8 i °-????i lllssl Is'^^g a ^glil 



i 

C CcmS cM^cDooom 0000c 



3 3 3 3, 



^ -goooCQ- CM ^'tD'eo"o tn" o'ooog 



— ® ^ °. o 

It""" 



C3 — CJ _ 

" - - e 

s 



Individual Retums/1977 • Returns Filed and Sources of Income 



13 



-a 



1 

s 

m 

1 



>> 



E 
o 
o 



s 

o 
a 

■a 



< 



o 



>• 



E 



C 



O. 

E 

K 
III 



c 
o 



•a 
Q 

■D 



1 1 

S 1 



E 
o 
u 



8 § 
S f 

a ~ 

s r 

5i 



1^? 



1^1 



1-2 



9 c 
tg 
E J 



illi 



E°a 



.3. w O • « 



hi 



a SXS2SS ssassK ksssss s sxssss ssas 

■♦ t~~ ' rt o c\j CM o '^ o as «> o> "> <N ^. * ^ '^- * "^ ' *^. o. «H CH o .-_ o as_ 
<p »-" o> CO o»" «D eg o at oo" o> u; oi h-" o -r m" «rf •-" <» eo q» «> <p o «" 



tn ^ cNi <£ m r- ii>a)'W<ocn 



Q •- tf> * ^ h 



-" a> o" <o o" r--" r--" «o to" Q * o m " 



f^ CM _ . . - 
lO O CM Ao^ 






T- tA m u> 
^ CM o « o 

?SS CM A 



s i.'ssss astsfs SSSS5S s 

cf »— ' oi CO a> 4D op o a> s> O) w> to cm r--* (»" o c«f 

<p CM<-r^cp r^^to<o«-t/> CM»-meocor-. tp 

^ CM ^ lA <OtA^-*«rtCM ^ CO »- ^ 



- O <MC3 •■ 



- o ^ «A -^^ 

-' ai CO o>' io <p o o» <i» a> ir> co 

j.-r^(0 r~^toi?o«~m cm.— 

CM-^iO CC>tA'^'«'tr>CM v-co 



aid 



■» ■« »^ co^- 
cMCMa> ^ i« 
h- CKCM ^ <o 

r- »o .- o5 



s 


'iSisi 


815 
508 
213 
375 


s 




497 
319 
210 
166 



3S I 



&ir> »rt .- 



f^ oo r~- oi CO 



a» o>apr- Q 



.- m lO ■■- ^ 



r^ f^ CM ' a> 



CM CO r-. a> in in ^_^ h-_ to oo w in cm ^ «» m » --;_ 

R'cM in CO m" co»n ^co" to to to ctT.- o o" ^ 
oocMco »-aj.-of^oo in-' — ' ^ — 



D O) CD CD CM 



S^St'-:: 



oocnr--ao r- r- go o cd .- co O cm .- cm r~- « 

cot?co.- .-^cMCMTOr- m r- o) oj h~ h- <e 

.— OO 4D <D to CM_ tM V_^ r--_ (O '". •^.^'-."^''^ 1 

" O I*-" to tM" to" ■V r^ ^ to' ^" O 0> .-' O O" 0» 

two o ^ O Q r— r^ lA^^r-r— .- to 

o.- CMOCntoOCM >^o>co.- r- tn 

com" tn in to' AicM CM -—" ^ « 



»- m »- Q(» 

Sm CMoo w 
to CO Ob A 

a> CO *« in 



to «a&r^O'-(p cMr-^comcM CMin^toio^ «d 

SCMinr^oaoo tpcocMQOJCM r^«r^incO'* ^ 

OococDcoScM *--r-*«>^ coocMr^^ C» 

(M oi-Tin ^*tDa> OcJ .-"toor-" r-."h-"to e 

S ™ ^ S ^* *^ S O CM *- » » in m »- rt 



^tor^too Qootom^o cotototototo »^ 
DOCOCMtp « o *- r*- h~ CM to •- r^ >o to ^ tp 
^iStnr-^ Ainoitomcs cmotcm^-.- o 



^ 9 o> CO to 
gtotot^t^ 
no too" to 
O V ^ CO o> 

- ^CM «0 S 



Sa» ea" in to to ^" o ^'ino'r-'co" t»« 
eo£inoa>cM w4T-to--«~ .- c 
«D »toh~o6«ncM S to ^ CO CO .- .- 



Bo ^. r-SSK<ȣ CO 3 

SI •- CO co*-h-ino ^ to 

CJ " to«>"tpin 

S 8882 



t> ^_ to CO to ^ 



g 1— tM .- •- 1— C 



«> ■^ to CMtO 

.- in to CM to 

^_ to CM r- r~^ 

S in in in A 
•-CMinom 



Cr-^cMtoo<» in^.-CMto«n -^cMor^CM*- r^ r^T-to^t»ep ^ r- c^ ^ C3 .- ^^"^^tr^yiz 9 

oobc^cocbcs opintotocMO) to r~- co o ^ eo h. incocM^-oooo r^ m •- ^ cm ^ o cm cm o ^ to at 

to Sc3toinc3r>. ^cMCMtotoin tocMincoeicM o • totntD_t3^ to cm in to c:> in --to^Tfco o eg w 

S~ ^-" h-" to" to ■»" oo' iri m ^" CO tD ^* r--" to <o' V CO oi to 

.-cMOto^O) t»o5^.-»nin to Oi w ^ cm .- lA 

• •--—.— CMCMCMCMCMCO.-CM"- U> 



cor-~ ■« tp^- 
a>ln tOA to 
« CM CM tM tB 
9 0> O ^> Oi 
■- O ^ OJ .- 



o» «o®cDCM.- r-eocotor— m Q«r-mcoco o •- c 

«a ^eoStpof- cMCOCMCOCOi- to o> m t— ^ to • O^ 

f-^ CO .- * ^ 35 m « CM ^_ o co_ r-. -- r- in oi_ to to ^ .- o 

CO to r--'o"o>"co'tM o"eo CO iri ffl'^" to* a» to" in to" a> of * ' 

8 CM ■» CO CM CM CO CM .- t3> CM CO in r-cjr-^CM.- t- 

• •- CO w r— r-<o^-*iocM co cj o 



jco -^inoor-T-r-- 

ftO Obf^ .- « CM .- 
•* ^ CO t» oo CO to 



Sa> .- O) 



^ ^- S CM CO 



to CO CO COP 

CO ^ r- ^ p 
"" ■^. o> t^ c 
r-" to" in to o 



ScMOCTl »- 
CO >n CM (D CM 
0> CO *- CO O 

.- toK CM to 



inc30.-CMin in^-^mojo* eomcooji 

SCO o ^ tn r^ r^AOtotoo ocoaimi 

•-toinoto «nin--r-»in eo .- »- h- ■ 

coa>h-."tpQ>a> totpcoirir-"iri oitoco" 



-tp » omcsimtOT- »- .- c\j r- to a> tor-cMoir-tp to 

7^ ^- St' 9cpvO t»O»ineor^0p m to t» in co ^ ^ 

a> • ooooj r>-cMOh~in9 «o.-^^.- '^ 



"SS 



CO cMt^i-inr^m 



tn m top 



StQCS to to 
S r- oin 
•w CO o_ ■* r~_ 
<n m ^ a> CM 



tn ocM--c?r-0 0> 
.- oo^to®.- «p 
tn tMr~.-T»ootJi ^ 



to co.-'-'-CMco ^totocBCMtn .-^r-o^- 
ok incMtoQinco incMintQcoat ^tOmt&eo 
»-^T-tDr--^co»tMcoOTOino>otBcMW® 

§a> CO tp CM tM to ^ ^" in in ^ ^ ^ to co" to" co" oj <p iri ^ a> ca" «> oo" to q o> •« to tp r-- r-~." to lo ^" oi cm 
v^tfiintoin ocMr-^^m -»-iSc\j.-t»CM A i- .-to*r- to«^^to^ CMCOtM.-t»tM to 
tO.-5cMtotD uSeDin»-into «-.-_^eM — * I as-^to»n ^_r— _tn ^-^tniA ^_.-_^cm .- to 
jr" CNiVto'tototo^'cococo^CM^ to 



^^ cm" V m" V 

Q r- -- coin 



D to to ^-C 



Sr^ (O C3 to o r>- o ^ tx> o o •- a> a» o r^ tp r~ cMocpr^-too to o oi o in to to o (^ to ^ cor-oa 
cocor-inoto or— cmcmoco ineoi— wco^ «d ^aqocmo 3 Q »- s f^ ^ to^r-toto^ a> r^*-»ti 
^. tOh-ocoocM cB^r— ^-r— V to »- cm ^«- »- ^ co in » 1*- ^ 06 in cm ^ m o cm A cm r— .- 10 .- to o» ^ 



? C30 to .- CO 



CM « aoc3 r— 

S0 r~ ^o> 
o CM tnoj 
- cm" •-' 



E g 


gi 






ti t 




* i 




c ^ 


■ 











tl 


£ 


2 s 




ll 








H i 





g gSSggS S|ga8 

CM -^to^oino c?oK>in.- 
*- T-*-.-^tMto in.-^"^ — 



? X - *^ ^" to" to o in o" t5 o ?M K ^" ff • 
_ '.<-^.o«- .-T- — ^CMCO in — v»**««o C 



1 iiiiif f fiiii If fill I ii|||l iiiifi If llfs I ii|f 

*-r;CCCC3 333333 ^='„„„0 € Cm""*^^£^ 333333 33?5 M ^^-£3 



-j^CCCC3 333333 in t~> in 9 m Cm"''t 3J-JJJ^ OcioS? ^ "5 

• ■5 ". '^. "- ^ o CM ■♦" to CD tp m" s a " § s • e " M" m ° '^ '^' '*' ** S3 S S S S S "a 2 c ^- ^ i2 Si 

_ ^S^tStS^SS* MMMMvlSt SMMvtlvi^ g :3«SS«XSm mSAm^VI StAMW^wi^ g ^=>«AMM«* 

9 »- 1-5 



14 



Individual Retums/1977 • Returns Filed and Sources of Income 



e°s 



a- 



S C 3 C 



i°2 









(C CM tn en CO CO 



^T-«vo>ao toeor^«r-- ' »- oj 0> »■ 

'-(DC0<OtO'-00CiO_'O^ 

t"<o cMiocotoco 



^ OCMO) U 



~ <D ^ip -jr <i 






I Qoa> *■ 

'r-(OP _. — _ _ 

•^ a> ^ <n 1— (D <» ^_ r--_ »— _ * o» en 



-(Ocoo lo (p r- «> r- CT» 



»- So 



- lO ■>-■•- r 



T <D OXDOaoJCO 






CMCOO <DCM«MCM — Ol 



taaSaied 



tomo »- ^ 



- (O Tf to ^ lO f>J 



SSi" 



•»-» eN<« 



■ CsiOD •-CD 

a>cg_a>cn 
oco'to a> 



iQoajT-in ^-^-•-^ 
ir-(ocoo lotr- - 



-tor- CO « — c 



I iflDOii-m ^»-»-r-^to a>(0«r 

■ ■ r— (p CO ^ lo to r— CD r— CO cp<-ou 

^ O^ O n> ^ W 0> ^ ^ ^- OC^O!> ^3 

• cifco'eo coc\jc\iciX— -"a» V-^ 

^CM«~ • *-• • CM 



^ cMCNj^- 
COCM CO 



«e ^^oxooiai cmooicocmc 

r^ ^ lA IT) a> Q T- r>- ■^ CO ■- u . 

to to»ococM--tB eooooocotoco 

S— -'r-'o'coooo" m^'.-'o<pco' ^'ojou>^" 



mr-- cpci 



DO IOC 



I I tnr- ^ a> cm« 

O r--_ r— «» CO o 

CM* in" to « CO ^ T- o CO CO »-" a> ^ lo ^ 

" tO'^o »-^^^wo inoco«-» 



^ to ■"» r- eoti 
•^ •- to to to a 

Sa>to<Qcoc 
•- lo » coo 



aeoco »-« 



8 r- tor- CO ^ '^ c 
o» ^ r— »- A O) o 

3CJCMCM T-'oT V'-" 



' I r- ^coc 



cMin r- «oa> 



,- • ^ CM •- • ^- • CM 



CMCOeo tOCMCMCMT-a> ^'- 
T-CM^-'^-'^CM 



CM cotDoiintDui in'^tpcotni— i-^ 

5^<x>mco^a> ai'-^f--a>o> coo 

cir^ i/>m cM_tD o_ v.^_o»cm_^_ »— .c 

S S 5 ^ c 



MCOO *- oci 



^~ <N I r- ^ I*- lo lo^opeoioi*- ^-^cocpa 

•w cd > '— (& 3 O) t»»-^r-«>o> eoa»»-<o»' 

f^ • I— cocoto ca^^a>CM^ r— com»-* 

of ■ toa>Q" --"cito^"!-."^" cmV ' 



»• 1- 1- totno 
Po tncdoSu 

SCMOtOOOO 
CO om — a 



»*» itpi^cMio r-totoicar- tO'»o'»-io» r^ 
^ 'o'co^^ CMcotptocoo) (ndaocM?* <p 
c* ir> (Or-<A cooS* loco eoeocMr-o ^ 



1 5 o ^ io» m 
ridbwcM 3 • 9 

ICOCMr— o A 



^ CO r— CO CO T- 



aoj coootocoi- *- 



3 eo CO »- CM 



toco cocoSir— o 
tooo"a>eo »-" 



neoa 
CM coto mtor- 
-'*-"eo 



T m ^ ^- o 



^1 <C 5 '-cot-^ioco a>r-a>a>»-" 
CO a> in tntor-ooco co^*-a»o 

s" 



3 CO »o •- a> — ^ in --^ocot 



OSCMCOOCSt 

*- -w T- cs»c>J 
o in ^ ^_ (O 

^> A 0> CM 0> 



I ^ CO »- OI^^COOJCD C3»CO'-r' 

ICMOr- CMCOlOOCOCO tp-~flOt( 

»— ineo to»-»-coi--o OTOiCM 

i-'ocM co"(ocm" co'tri ^"--" 



^ CD »- or-.^eoaio o><o '- r- oo • 

CM I I I I CM r— ^cDinocoS (p*-o(D> • 

c» C3 CO oO'-'-cor-o »a>cM • 

<2 C3CNJ cotocNi* to'in Vt-" 



tc <D 1- too 

" '-"CMCM«" 



CO »-in«r^<oa» to^-5Qg>^p otnvtooo* to co icsii-va 

^ cp'-^in'-5 cocMcoQ^? o«>»-co»n» o co 'omcM^ 

lo in CM c3) »- •- td ^^^.*.<™c^ cMcocMOio* « CO «o*-a>a 

cJ — " CM 3" CM ^' r-" o" 1^" ^' in ^" r-" ocM'otToo'io" co •-" CM'cMatr-" 

^ m CO c\j -- ■>» oocom^r-^ *coco — • ^ 1 - o> 01 ^ 

O • — CM »- • y- ' • V CM ^ »- • Ok I • T- — 



rcM »- •- 



■n to 10 u 



r^ CMOto^oiin t-*- »-f-.^(D a>totpc 

o •- <o 00 o> 5 ^ m to r>- to t— CO to *- o r- 

• •-•-coococo »-Sa>-«-r--- a>a>co 

Pi CM"r-"tD"r-'Vco" tD'cM'cM cm ^-'oT V-— " 

tn ^^« ^ CM ^ ■ »-• • CM 



9COO «n q 



»-CM»- • »-• 



S ^ C 



CO 3 

o » 



(0 

I- L 

< _ 

E 



< 
I 



^ o •- •- — 



'.CM ^tocoomo oScmS'-S 5 

3,- •-^-i-CMCMCO iO'~*^»^0 S 



siss: 



D "o Ta Ta TJ 



STaTITJ-DC c c c 
jcccc— — — — 



t t :s-ss„ 

^■-». k-bOvs §c •«««*»*»^ ._._.^^^.^ ^.^££5"" i E **»-v.Q 

■pnoi _$il)'0'0'0n e 0*~*->-^9 (i)(p<D<I><Iia) (PO'O'O'O^ -A F^>~(l>vP 

?S? ??Sigf I i«f««f ?■!???? ffllll a |§«-i?^ 



? i< 



■2 5XSSS°- *='-*=*-'='-'='-*=-*=•. '^'.^.oooS -S 5???<XX*- °.°. *-<=*-*<='. *R.o^^_ =,-*-- 

• "O t3 tj R. t^Lo cM^tofoom OC300Q - S a - - - -O cm ^ to co o m 00000'-'- — m'2 -omc 

^CM^(OCO»- T-»-T-^CMCM COin«-CMCO'- 3 ^CM^tOOO-- —^'-'-CMCM COiO'-Sjin^ ■ i^ClO*- — c 

^ ^^MMM^ *nV*V>^n*0H0* *A*AV^V>^V» a 3^MMM«» ^V>^V>^«» M«»^W9^«A ^ „ => «» W9 «~ 

3 .• .0 = 



Individual Retums/1977 • Returns Filed and Sources of Income 



15 



E 


S 


• 


% 




o 


• 
E 
o 


1 


u 

c 


i 




«- 


i 


% 


o 


n 






a 


9 



< 

I 3 

If 



IbI 



E °3 



S§ 
11 



1-6 



lii^l 



So 

< — 



cT)<Sd>(Dco r--Cvjo>o<oQ o«-«or--»-csj A t^ io a> m 03 t^ 04 o> <•> to q 9 •- 

4D "-oicooSro t\[r-.cor^r--5 ^iiir--ir»e\j(o to »-c\(roa>o) rgr^or^r^^ ojtn 



<»> O 06 fM 

■ i>j ir> ^' r-' ^ 



z I 



-C\JC>JC\J nCMOJ.-C\)«- OJ* 



go o<ooj p 

~xsaa. 

o* — o> o V 

>- OO (D O <D 



■>5r>SS2 
S o» '- ^. c 



S«r^r-<Dtf> CO (p T- oj est 10 co •- to eg ^ ^ <p «p 5 r^ r- ^ m ep en »- co eg in 

cpoi'wcsjo aioiodf^t-- in "-ocO"-^^ «TOm^^o (6iniocj»*-r^ 

r- So '- r^ ^ iBr^(Oio<o«M O f--•-a5t^J^^tD »-oo»-r--^ irtt*-c*>»/i«oeM 

eo 00 (D tp •-" c^" h-" o* »r» V »-^ in ^' »-' V »p o co oo «D <p ^' eo i-T tri ui V 

O S >o ^ CO "• ^ r-- •- 4D *n m <o 10 o o Q m J> <^ <0 lo ^ i^ .- 



a> >n a> o r^ 

So> »- cgK- 
--"»--' in CO r«." 
tf>r^ •- A tn 



CD <M «o o «- oo in CD d> O r-- Ob ^nr--a><Mtt> u> to c\i tp O •- 00 tnAO>aoi^a> cm co r- o> ^ co ■ oi r-- cp n <d 

O I — cn»n»-<oi^ r-cn»-»— »— •— ocP(or~-^«— ^ r-.mio»— cot^ h-.in»— »— •— •- ^aseop^-^-— ^oo>uio> 

§ro iri op ■w" CO CO ^ r-.' cp cp in in r--" » r^" <» m" ot • co in tp ^' <o' cp" ■»»'' r--" ip o" in in r^ op r--" at in ct> 5 ■»- r~ r--" r--" 

CO CO n CO CO r>~ est A CO in a> r-. w m 'V o d> o co co en 06 00 r~- c\j a co in o> t~~ ia ir> -v c> at q co cp c\j o 

--CMcooai cvj t- CO r— r- CO ^ 5 r- ifl ^ eg tA •- cvj co C3> 01 c\j r- co 1-- r- co t- ^ r-- »n Ki cj cB ^ in m cB 

A ^ c\i csj eg CO CNJ cNj ^ c\j ^ <NJ ^ a ^ cm" t\j cy co" cm" cm" ^ cm" ^ cm" ^ co r^' m" at 



r- co^-OJcncoco *popcp«-ooco cncp^r>-^co r» (or--CMm<D(o tpop^*-^co inc05r--^e 

s ssssKS ssisss sssssa s ssssks siisss SKSssf 



sf 



sf 



at »-Oinin^^ i^apa>aocMO> i^cpf^i^coa> 9 mc3»-epcoco oi^'Vh^incp ^^oo^coo* 5; 

^ r-^toooo^- cDcft'-*-c»»- ^rt"-^^-* 9 a>r-o^'-c» mci'-^'-cD cpoodi^^- « 

^ m in cb V S flO co «n o ^ c> cm ^ cm co cm in »- ^ cm O co_^ ^_ co o co_ i--._ i— _ c» ^_ cm_ <o r--_ <m co in »-_ o» 

<o OS in -w m" r-" co ^" o" m" <»" ep" co iri co 00' cm" m" cp" co cp r-" W cm" co' in o o ci cm in" co" — ' cvi ^" ^" in tp" cf 

^ ^cor--^'«-«- cocMco«-^cM opco»— ttcoin a »neocooor--«n ^^-cstm^Q incM«— «rtin eo 

■o coiococMCOco cocMCM^«~0 ep^comco^' eo •— c»^of^f~- co oj c\J o> ■— ci> 00 o co c» co ^ r^ 

10 CO ■*" »-' in ■*" •-" •-' <o" CO a> CO co" r--" ■*' "— ' cf 

8 -" 



~in'*«- .-<oeoa>coci 

gCMCMCM CM«~«- -— 



r>om ^ •- _ . 

CM eg CM c\i CM T- ■»■ 



CO CO op V CM 

in CO oS ^ m 



CM to »n CO e 



SCO to •- 10 r- o f^eg«-h-r~^ r 

cDincp^^A cncpr^tpapin c 

<0 00 to •- CO ■- CO r^QOOw>ao0 ^ _ 

fC a>u>a>a>'ooo « o r-T o> ^" iri cp"V«nV^ 

K. o>egr-.c»cgo o a> >o cm tp m ^ r- — 

U> CM CO CM •- *- CM OD «- (D lO O CM CM 

cf Ml co" m" ^ CO CM r^ »-" 



'>GpCM C* a><OCM^O»CO CD^^^^» COtpCOVCpCM 5 COP 

-3r^ ^- ®coco*-eo^ 00 tn oa cm cm o 1*. in cm o <B r- ^ inu 
*> V CM «B o »- CO cm I*- CD T- o O •- I*- ^ o r~ CO in to CM ao ^e 



^ 



O 0» ^_ »-_ CM to_ * 



to O OJ CO •■ 

Sojegcp CI 
oo CO a e 



^ at> o CO ^ a> ott ^ to to 

^ CO CO a>cn OS lA to oo_^o 

rC eg ^ o>" cp" V^ to to to" o cp 

a» T-cooo^^cD ^cmaA 

u> CO r-- r-. r^ r>- tj» in •— _ r-- ■* 

g CO »n ^ co" cm" ^ ^ »-" 



to in CO CO tM CO 01- 



■r- Q a>C» C3U 



ioepi*-^5eo to m co co 

8in cp o CM <3> 10 1- o 
o in in a m cor--o>* 



2 o> a> in 
T-" V CO CM — " ^" •-" 



,.,-. --oocom lA 

lO'-om'- tor-ootooocD ^■ 

- --^--— co_toor-coco at 

in »- r- S M 



;s8" 



»- a> to CM ^ 
eg ^"r-Tinr-" 
tpcD to *- •- 



SataicomcMOQ T-os"-tor--cM «m^tocoin •• |cmco»-co^ O'^tO'^osco ^cp-^r--toin ^- t»co50>Q 

tneg^cpcoS c»tM«o>-cp S -^ to eg to o) A ' ai 1 in ^ r- in to •- cm 06 fl6^intpcoc» n tpco«o«<n 
V- ■^oco^oh- a»r*-ooor^^ ^'»'-co^co ^ ^-cor^-A tMcocP«c»»- ^cmcmo'^co a* omoo^o 



*-f^f^ to 



;?S5SS 



St» tMcor- 
at CM -^ a 



r>r*-« oin*-*-CMco 



in*-*-CMco ^co»^a>co^ • ooiocpo^ oooooo^i-^ cm t- to •- to 5 «D C)»-.-in^ 

tM ^ ^ r>- CM c5coo>a>cPto co oojAcpto^ cMcpcov^tP cocow'-cpw t --toaj^oo 

'O'— e»oo^ coc3"-tMffltM T^ •— in^_tti_*-*- o^_^_cor^o coo^t*~_o&CM O*^ r~-_inr^_cDCM_ 

« CM to" ■-" OS m" ^' CM iri in CM ^" to" m" ^" »n" o eg in" rC ^^r--"^co"cp co cm cm tNi to cp to in o>"cp"cM in irf co'r--"oo'»- 

Sco tM c5 o r- r-~ cp ^ r— o in ^ ^ o cm o cj m »- ^ in m r^ S --.-^-1^105 ^cp*-*c>Jin 9 ■^cm^cmi 

CM to 1^ oD a> o »- C5 m o inos^co*-*- ^ cm ^ r^ » ^*-ooiinab ^ «o ■* cm ■^ ■•- m inaocDcoi 

CO »-" ■^' ^" -^-^r^ r^ ClT ^" ^" ^" — " T-^ " - - - - - 



*- CM CM to 



O <»o»»cpr^r^ o>cQh^CMr-o m eg r- r- cD cp ^ •V9*r>^a>^ r^ cm m eg ^ m m co ■- 5 <5 co cp to m co c 

^ ooQootcocp r^in^a>»-r^ r^cpmc^inS co T-ar-cMCMr- ^^«-^o»o coegcaciiBtD * r>.cQCDa 

^^ cow^otr^o eD»— r*-i*-C3CO r-Sin^coeg ^« oocpoainh- cm tp ^<0 w ^-. « to_ in co_«5 cm oh co_« co c 

CD 5S-- p« coSS^eoS SnmcM^S SS«- S ffiS'"*^ 



« mooDocpo r^tocMtocDcp i^cpcocnincM ^ --oor-asi^ ^cpeoocooj eo»»-«oiooj « 

^ ^•-a»*StM CMCMajtMr~^ epinr--tM^o 10 tMaor"-"-* mtococoooco ^o*»-^0 co 

^ inco^"— ^r>- cocoegc:>r--co mojcgooinco cm m-— ScMf^* ^r^at>cy--cM eo ^ at r~ in co_ ^ 

§0 ai iri to" in CO ^' eg cm" co' -g-" <3 c5" cm" o r-" ^~-" o to tp" m" -*' co" eg" ^ cm" ^ "tf" ^ ^ ep" tp co' cm' co" r--" o 1^ 

egojoinCMp incotMOO^ r--mcoooin«- a ^tocMinr^r-- eoosci^c?^ ■^mcsjcom*- tp 

'«'>-cocgo>^ tocdmotoA cgcooeg^to o cotocoK.^ cMr-~incT>tO(0 •-odocm'^co A 

r^ f-" p to" oi r--* ■^' to !->-" -v" o" -»" co' OS -m-' cm" t-" go r--" V co" r--" •«" co f^" ■^" o> V co" a> ■^" cm" ■-" of 

*■ ^CMCMCMCmCM"-»-»-»- V- CMCMCMCMCM"— •-•— C«i 



^ f— a>o 
ego ^ CD* 

S' cam" iri 3-' 
oo in CD <D 
c> a> tt ^ •- 
o c=>"cp'co"o 
^ h~inco ■"»■ 



Seg a> CD 01 r- op m r- f*- co p r^ r^egtoincMin eo »- to eg ^- ^ op tp ^ r^ r- cd m » ep »- cm c 
cocp*-^^^ co*-na>Ain Kcoi-cor^h- u> .- to to »- -^ ^ co ^ a> ^ tM Q ^ in m ei] r- 
a> co^^cMcocD coa>o<DCD-« CO CM -« in CD CM o r-»-e6cMi^tD »-oo»-r^^ iSr^comci 



s -^ 



r^i*-^tocM cppr-go--r^ p -w m ^ 

So* *- tM *- poam^cpin inr^i- 

CMCM--tM 0<~COmtOCM CM 

to"iriVtocg --"--" 



>^ in'-»-^tpp toepcp®*-co r^com^ 

<D in op CO in o O owinAcpin ^1^ 

•- oa>'---tM oo^eomwcM eg 

cj CM V v" to eg ^^ 



tp""»'iritoiri 
ginn^ tp 



i 

^ I 



-S?S<??-<^ V 10 to o tn Cf cpOc5u>-~C S 'SSR-*^ ^<0«0i/i0 Qocvjio»-c « i^ ■ ^irt <p 

1 iiiiif f mil f iiiii I §ii||f f iiiii If fill I liiii 

I allll| mill ||iii§ « a = = = =1 mill lllii^- = f** 88! 



1 1§^ 

C CCM-* 



*■■-'*-' CMTTtDoopm "^S^SSS" • g "^-'-'- '-'-'-'- C3 cM^cDootpm SS^SS- -a ® £ -*-*'^S 

-3vfAiA«(M MMMMi^Sl MMMtAMM S Z>S(A|XAm MMMM^^ MMmKcA^ ^ ^ 13 cK A M W> 

3 ^ I? 7 



« £ 



51 
gs 

S E 



Si 

o 2 

!i 

gS f 

= • ? 

O • 3 

• ^ 

ll 1 

II 

f S|5 

ills 

8 a * • 

= 3 s 5 

ls|| 
sSss 
• s .X 



16 



Individual Retums/1977 • Returns Filed and Sources of Income 



CO 
(0 
79 
CO 



E 



10 

5 I 

♦< — 
U 

0) 

o 

o " 

E 
o 

u § 



o g 

ca 
« 
u 

3 
O 
M 



< I 

I 
m - 

(S 



5 o^ «. 



lifi 

a: g^o a! 



E°3 



§°3 



S 
I 



!kq 



S O tf> 



»0 ^ <0 ■— ^ tM ^ CD •« r^ CM ^o cc oj •- <D o (O a><p CM <p 

8^ «*o in*-<p CM in '- lo "-CM r- o O) ^ 5 cg^-iSco^ 
CM '-•^COCM* r~.eo <0(D CO'— C^iO^tDi— •-^0<OlB 



:=S 



CMCM^IOCO ^<D<»*p»- 
f^ Q ^ CM O CO •- O * 00 
.- ifi CM C3 CO » lO «0 <D 1— 

O C\J Sic- 



es CM a>o OB 

CO ^ CO w r^ 

CM -* CM ^ o 

S' cm" ma> CO 

CO u5 -^ CM 

'- r- o oco 

(O" O CO Oi (O 



c» -^ 



CDCM C3CD 

COCO CD ^ 

CBO ? ^ 

--"^'' r-"o 



cj »- m -v m 

CQO CJCMCO" 



ss? s 



3 C3>0 CMO <QtO 



OCM lO lO r- CO OD 

tn tn o O) CD in (O ^ 

— -» — ^ CT) OOCO 



fom»-tn cor^incor^ »^»- ^oo 

Tr-oi r-m — ^m lo co — *0 

^"cm" CMcgcMcJcM CMO ^^Q> 

CO CM CM CM coco C\) oj 



^ C3 tno 

CO »- »-«> 



r r- --CI 



Dtp cocD >nc9 coto CM a> ^ CD lOCDomco 1-CM ryots 
D* ■^co oacM ^^cp'^^»-cor^»-0»rt cmcdooooco 

o--- »nco oi- coco ^ r^\Aa> CM(n^a>CM *-cm mr-a> 



■■-CM ^r coco 

CO* I^OXD 

CO iCeocM 



a>cM Q* <D it^iAn aa*-ocMr> 
a>* eo o ▼- r- OB a> co cm cm a 






^ >o mr^cMCMCM 



^o coo ^ 
CMCM r^- »-co 
CM in 3'SS 



jj ■* m (i 



3 »- CM to 






!;: IS5; 



S *° *" 



O) •— a> O CO CD O CM Cp CM 

r^ior~-cMC3 ffi^coAm 

tn coco 9 CM CM CM CO 

tn cMotntriin 



IsS 



SCO 
o 
e*- CM 

r—'cM 



r^ in »- ■* 

r^aj '^"{8 E2S2 






toa> ^ ■* 

I^CD CMCM 

eo» tn ■"»■ 

ocM tooi 



CO oa CM CO CM •— tn »-r>- oootnco 
mcMo cpo> '-co vo *cp^--co 
S^A ^ CO CMCM >A^ lASf-oao 



•- CM'-a 



ss s 



:=5S._ 

^■•-»-cocM CMCor^r^r^ 
^ ^incococo 



5_a> coco^o 

- * SSoa 
r>co *CM •- 



is 


IS 


°s 


si 


oc» 





sg 


ii 


is lis 


sg 


CM« 

co^ 


5S 


cO'V-cD'«* 


liiia 


g3t 


sss 


- 




- sss 


COCO 




SP 


^ ^ a>coo> 


coco »- c» 1- 

sscas 


IB 


s§i 



S5 coo 



otn co^oi 
(OCX) CMr-co 



58 



s 

r^cMinAin tnocococo «f^ ^"^?> 

eo» cMOio flor^r-i^o> a> ^ qcocm 

CO cM<-a»c»aa •- *- ^oSco 



s. 

CD tn 
o ^" 





s§ 


sS 


iS5 


sS 


CM CD 

3S 


gJCM 
CD £ 


si 


11 


sil 


coco 


T-CD 

S5 



:: S 






r* tno 



com •- 



S-- CMCOIOCM»- CPOXpCO^ 

CMOO cocor>-cor>- tt«-cDCMtn 

S"o tri^'aToica' r-" o r-" » oo 

r^ CO ^ tn -^ CO o^tocoin 

"*•- « CM-* 5 o«-(»o<o 

— " --'■ I en r-' OOCO ^' CO CD 

»- •- inttCMCMCM 



h- CD i» -vr-H 

CO^ CMOO) 

a> CM o tnco 

O) ^ •- r-a> 

in CO cMin<D_ 

rtO »- CM •- 



SCO 
_a> 

mo 



S2 53 



S'^ OO O "— <S Ol 

^ cococ? Sr-~ 

«co tnco^ r^ ■« 

§'o rCioc^ eocM 

CO r^ 9o S '^ 

lOr-TV^ CMCM 

CM 



s» t 



^^oicD cMa>ocotn coa> mcoi- 

-OCMCO CMCOh-O'- a>CO <pCM»- 

oinco eo^covr- v^cm wcmo) 

CMr-Too o'cMf— 'r--"cg" '— "ecj' cmocd 



— •- ■♦coco 



eg »- o 



"Ot i£i5 ^S ''>3 r^^' coa> tncocooir^ <no i-r* r--«o»-^coco»~0'^<0'*'* cocpor^oa 
S^S Sis SS 2;S> S=: 2*^ *^SJS3a *'- '-"* ^ScSMS^-cdeM-wiAocMO r^aaS — oj 

CMOD ^^ "i^ '^'^ O OS CO I — ■'—CD ♦ O CD ^ CO CM OD (DA A CM CM CO ■« tn ■♦ A (D *— 0^ CM CD CD 



SCM COCO OO ^ 
CM CD CO O C 



a- 



■•-■.- r^ [^0 



~in cooa Aco^cncD a>mcocp^ ♦at om-^ 

t>^ eo»- cScaincM'- ^Sr-*CM r- co a^-tA 

■>■'— a>cw o&«-__ I com tn oa 9 r^ ^ coco ai r-^ co 

»-co r^cotAinco r^ ♦ --coco 



cmS 
cMa> 
coco 
■•-eo 



is 


it 


S| 


S|S 


CO CM 


sz 


*nco 


si 


S» 


sia 


°? 


i" 








<.,. 


<oco 





§a> o> ^ ^ flo 1^^ o CO ^ tn cd ^^ o o> co 

*" cocD»-cBc3 --co^co^"* coco f^tno* 

OS o m Ob CO in ^«d<a*-i- ^ co ^a>CD 

-fco i--"co"incMcp CO "* V •-^ «-* cdtn cw^-^o* 

cp m ^r-cp^a cor^^cor^ *- cp inco»- 

<o mcM^r^cD cDcDcocO'- o> * r^cao 

co" coascM cg«-^'^'*0 om r^'coV 

eg cMtococoo Sr>^ i-cSco 






J titmiiiy lyfHi iijiiiii 






is 

ii 



CD U. 



3""r 






(D CO CD CD 



eg.! 



?6| 



I?? 



sS.& 



is 



■a 

III 
= 11 



S=| 






I ? 
I ? 

* I 

I I 

^ I 
fil 
lil 

* s 1 
III 

- si 



Individual Returns/ 1977 • Returns Filed and Sources of Income 



17 



. SSSSSS 5S8S82 ^SSSSS ? S3ISB2S aS5S££ SSIJSS R 5SS8K 

^ i8s»is' sSssB'S" gS§«""'"" I -"'gSff'S ~'iis?i iiS«"r 2 gSsll 

Ok c\i o" en CN* cm" —■ ^" ^" M — ' e\I tft ^' cvl cj cJ cm" ^ ^ ^ (-> ^^ cJ " V f\I r-.' m" W «>" 






itheH j^ cj (o rt oo to 5j ^_ cj irt o esj « <r> SS_ en > 



5 r^ PJ. *• r«-. r-_ c>i r-. 

r ; •• »/> ^ <o <o a» 

5 =-?,^.'^-- 



3 0O(D g ^ 



SScoS S53?^S? Se^SS^"^ S SffoSS^ °5^'3?3 ^s^ii^" ? §'^§^? 

•-^Otitn CMO^(0<0(£> tooro^incg « 0D<oen'^u^cNi r^coaiuooor*) owmfsif--. ^ *3. *". ^. "i" 

CO wV * CO o *"' *0 0? *0 ^' <5 »D " 5 o> iri t^ a 

si 



rt r^ cm" cd" to" oj eg csi ^' ^' cd --" en 



|g|gjg Sig'S-""' R ~s = xss" KSgS^'g s^gss 



—" csf (o CM esi CM ^" ^^ to --* to 



•/I <o A <o ^ a> 



r--<#»-CMr--* .-»-^csiCMio cB«r-0' 

K ^ eo lo CM in v_ oo ^^ cm o cm ^ S <T» t- > 

CM m" g" o»" It" If) CO a> ■^' 5P •- ?? f~- »- ^-- '^ "^ 



S*0 <M ^lotoi^toio gcMtM^p--« •-^a>tpc*J» (p mr^m^to 

So is lAaSi^o^o intj)^^*-^ ^f— h-o>-* ^ ^<©o«iO 

5 ?5 R CiJ •- r^ (O to l~-- ■^ ■V tM_ CT> tsj CM CM K 0> ^ 00 CM O) rt •— _ CO (D 

to «" •- CM o) ^' op g' CO to g r--" o* i*--" f^" V' ; «d r--* o> f--" to cm" 

^ tMcoeo<Oto>nwCM^o&p--uitD«- ^ g*"-t-'^ 

O^ rt<o«Sin^toco?j^cMto «» ^oc\^K-c^ 



Sor^g**^ mg<por^r>- o>»-'W-r>-cMOD ^ coc*n«r^» 

^cowS'-cO tM«^r^r-c>i <o r- rt K- id »- ^ eMOf^»-g 

Vcoco •- 

CM ^ 



- •- om •- 



r^ tO'-CT>(0^0> ^^^^«* w cM^g»-to 

V in ^ ^ ^^ »-_^ CO to o oo « irt CO CO v_ OT to_ ^_ 

£ SScotnSv SSScmt- io coodsSS 

•---COCM «^ • KltO^ 



I s§?55s sssssg 3|gffigs ^sSs§5llip32s Ss§g|= S SSizS 
S «s5'ss"i» gsSSg? gg?"-' 8 -"ft|55 ggglW P'°r g ?Ssp; 



SoQcntooif^to eor-uicocMtn axomiQCMao (; tirS'^trS?*'* 5!2t:!fif2^iQ QSiGiGSI t <oc>^co^ 
d ?5:=§sa S2S$ss s^JsssE^ s ^sss^::: tdss^ssse ?^SS8S* 5i s&sss 

S '^'XSJ^'a'S ^'e^gssse S^"^'^^ ?' ' rPt^§ g^5£SS >CSfi2"r S SggSg 



« *as5ss 2; 






a» o» — o ^ g ^ tMO»»-«a>f- --a&CMUjtoio r- ^ c» « r^ lO n g(J>r-iO'-o -^ uj kf> to -- • ^ 3 Q "^ <C •" 

Scoo«-'Artr>- r--otogoor-- .-iogtDtDi/> 0» <*ino6cMcoci oopt/itD--r^ ,_i^,_,_,_« m A^cmcocm 

r>-0'-coa5eo oi^couS^to tMOOtot^cM P^^ rocotS-^r-^ cotB^-cMcooo giocMioto ^. r-._irtcor--_<o_ 

CO V r~" to ^' lo CM g r-" cm lo" ^" cm ui" lO co" r-' m g* g o ai" to ct> ot o co >^ lo t "^ *^ S 9P t !C S fi? S !C E'- — ' S 

o4g3S«r--to ooto-winv aowWf^^™ c^ --coSot^cvI oo>toco_wto mto_cBr~-'* rt g^_0)_to^_ 

■f ^ CM to" to* to" to to" CO csl CM in" V r^" ■V ^ «d ^ cm" to' to' to" cm" cm" cm" m" ^" r^ ^ •- Z «0 iri oi" r^ to ^" 



If 



Sto ^ CM V CO ^ (p f*- r- f^ r- CM to m cm r- g r^ ^ .- to co •- ■- m tp lo tp •- m lo to g m wi co • li 9<^^^2 

r^ O o ■- o r- Ojgco-V'-tp in o cm to ft m to <o to -^ g to cm cm in ^ to i/j cm * ^ m •- ^ - U> ^ *£? <0 c^ Oi 

ascor-.CTiS'W- c32u5oa>? toio^»-or^ to »— iOtn^tMto ^(o»-too>^ iocmiO'— _co_ rt tpo_^a>CM 

tn f>-' lo op ■^" CM i— ' i/i lO i/i CM in ui" co" cm" r--* lo" m" »-' r^ to cm" ai ■-" r--" co" 5 eg lO ■- *- g' g; r~-' to" wj to' rf it co iQ 3" <© 

8C0 tM io to CO •- inr^CMtocMt- g • •- ^ 5 tS to r— ^ »- cm O Q ^ ^ o> ^ eo h-- •- ^ • lA ^ t " a "Q 

^ O CM ■- •- OJ a> CD a> w to ^ 01 o_ cm «b A a> in_ a>_ oo_ ot eq eo_ cd_ wi ^_ ^ o cm • r-^ t-_ eo cm_ o_ to 

2 CM to" co" co" eo" cm" cm" cm" cm csf 10 co" V'^" jo ^ cm cm cm" cm cm" cm' cm" m* co" W"— r^ t*»"i--rr^ r>." v" 



r- meoeDAOco ga o r~ g g « ^ to m lo cm r^ r- r- 10 g to to *- od •- g •- — co cm 10 co e? « ■ g g 5? 3 3 "> 

SirtCMSSo — *o ^r^ojgioo cb<o^i-cjK. K. gcotB»-rtt3> cotofttocMr- -vcocgto^' w *g*io»n 

^ui«CM»-eo oiastootD-- a5to-4cMCMO f^ dir-ootor-r- tDOiCM^_00> c»h-_cncM>o ^ C)_OT^.eO'p-_ 

fCM' g' r-' -g-' tp" 0> co" •-" ^" co" cm" i*-" cm" t-" cm >— " 1--" 00 ^ "*' r-" co V cp' 5" to" O cm' cm" g' »-' r-' cm" g >o V" • 3f tp ^" 10" co" 

gSoA^Q a>r--CMCor>-aD coco*~toatn «d iricoa6<-^o r~~r~^ffi'win'« CMiommLn m eo (A ■^ o> u^ 

2b CM rg CO CO in o tn co ^ cm ^_ ^_^ o to rt « * P^ -- cm to_ g ti to_ eo g oS ^. o> cm_ oq oo in — 

at o CO V^ >n cm' r-' >ri r-" cm o" to 5' ^"ujio""! ^ --—-—-—-—- — ■- • -_•._■—- _-—•._- 

•p ^CMto^tntn totor-i^ino !» ^ »- j 



coco o f^coa»^_cv[ 

Sao O) tp ■^" f^" •- o m" ^" o ■* m" m" ^ cm oi r--' V" co" a> 

cO*iStOtoh~r-mo^^— ; f* ^^iAr-<p 



E » 



r^ r>.»-»-.-opcM ^•-cncpg*- co^cowcocm <o irtCM^maico co«-o>tp-*« o>r^*-ai*-» ^ CMtotontn 

CM tp^-tnoS^ ^^(pScnm co ci »- -^ eo 01 TO cm ^ co *- — cm ^ co r- g m g f^^r^gcM* * 3 r- « rt « 

Ok to O •- 10 o O ^ CM O m (O r^ in CO r>- (o o eo o o> in cm to m r-- o cm cm 4 to ft co *- co A ^ M 4 o cm o) to 

5 sssiRt assess ass's'"'-' s' SKStss ssf sss ssss?"" 5 sssss 

rt ■¥ ft 1- *, >-. -v, CM rv._ ■♦ oa to g^ toe» — • g«tof-,to_ — _tp "* co_co_g cqoa— • * ging^r-.0)_ 

f«r to f-." r~r to to in lo ^" V^ CO t-T ^' ^" ■> CM '^ tfy iri in in v' W^ to i^' ^^ <d tptoto^to 






o>a>cor^cog CMtoginr-» gmcotO'-^ 9 csjr-tpCMCocM mtor-gmcM gintt'"* ?B 'ff'^trSP. 3 

r- •- r- CD in CO csIoiftcMmft a5cMU>®»--- * * « ft 1^ cm o o> cp cm in cm rd cor^ttcpio" in ^ t 52 i^ ^ 

to r-- m S ^ to o ® •- ^^ oj •- ^ to CD o ^ 00 cm co o e\( in ^ **. *1 ^ *M '^. •*". ^ ^ * *". •^. ^ ^ ^. ^. *^ '^. 

eJ m" '«" tn ^ ''> cm" eo" cm" 3' r-" to" m" ■r-" ^ g' a>' (--"to* *' 00' in a> cm in in o" g" to o>" cm" o> g' ca ^' eo oo' • *>" ^" 3 S 2 

oi ^r^^CM^to oir--'^cMi~--(0 vco^r^K-*- o •-^int^-mo "-meo^pioo ^"-cstpTO «o "-^^ojg 

^ i^tot»«-'-co r>-t3co»-«-r-- r-rt^«'*to ^- -*eoco^O»- to»-»inSji— Amtoso r* to<o»-00 



3 



aeMr--cMtpco(p cocogajco^ ^^p>cMc 
tM ^ in to i5 f— r-«f-r-.^ r- r-^ Sj — 



t; 



»in' cM^nOT'^-'c^ico" co^p>cMf^ g c»CMr--o 



^ ^ — 10 



I SlSS.ss §§S.is.l 1?.?I.R.R, ? S.si§S§ iSl.isi i?.!|sS" ^ ssiai 

<^ ai O) « to" r--" to' in ^ei ^' ^' h-" ^" ^" •- jf cm" in" to* to" m" m" m" t» v" f>-' ■* ^" 1- cm eo" ca v' »- a> 






5I: J 



I 



I o S o o g g P. Q- g S g -a 
<tM ^tooogmo Qo^in»-S S 
:. ^ ^^--?MCMco ini-MM4AQ P 

1 iiiiil mill llllll I i||||| mill |||||» I iiill 



sss: 



?". CM -vtocogmo go? 
<0^ •- — — ^CMCO in — fc 

3tpCD<-^ *^^^ M«« 



5 ^. ^. ^. ^. o cm" ^" to ff) g" 10" S S ^ I 



5 "- V. ^. ". o cm" ■V* to" ^ g" to* g" t5 c5 g g *-*- -^ * "c ^" ""' S 

3v(AaS^ A^MM4A^ SvtMM«i^ ^ Z3«AMM«4 



18 



Individual Retums/1977 • Returns Filed and Sources of Income 



ll 



If 



^ ii2?ss igiiss i?§SsS i =«?s2S iSa^is lg«SS= S S^isS 






tt 01<0r^t^C>P» ■^'-<MCOC»J« r^"~*OQC^i— 9 00OQ»-O> 

csiOc\j?5cooo a>«-(n^(Oc^ csicoo^r^cg o> cmoAOiA 



o f- * o> rt irt 



» ^" eo m' cj V -"T (O C5 CO to o « 






o i~- (Mco«-3i<Mo» dim^cntO'- t\ * o ^ »- rt eocMO*>na 



538 



If) . »- 



« 2S 



g9;s 



lO cm" ■« oo o) o 1^" ® u^ T-" oo" o ^' p) CO o> i/i o" h--" trt ■^' eo o ui r--" cm" in ^ oo" o) -w" co oo oj if) r--" o ^ co o •— oi 



tfi o ^ c^ V »/i 
o a> *_ r- csi — _ 

a" r-" (p o oo" CO ■r-" »-* (o o" r>-' co r--" ^' OD *0 
■^(BtBr--r^ (£>F--(BtBco*- *-»-eM 
-- '- c\j — 



OD •- <0 CM 1^ T- ^ Q (D CM CD^ptO. 

CM'Vwf~~ tn t~^ to to m ^— »— i—Cm 



B^e^iSas tn r- co eo t^ u 



•e 0>r-'-o>e?cr> ^u->r-5'-o» Qr-cof---^r^ W mcsif^tpin^ oopor-og tOf^^Qt 9 5fiS?2QP 

!5 ?5 m O (D CO oq CO CM r-- r-. cm u\ ■>*■_ co_ K._ <D * ■* ^ cm Oj ® •-_ co o io o oa cm eg •< — _ cy co t~_ cm ■^ cm r-._ (O cm. -^ 



s 



S CM •- '-COCOOOO •- •- 5 o o ai 
3 GO 0> o> o> V o> o> r^ o> CO ^ CO o ^~ 



^ en r-. S CM in r^ Q » yj 5B » 



S 



SO io m r- r-. o CO 
00*0 aS CM V <£ »- 
"»«eoeM<M 



s 2;sss2 Ssaass ssssis 

3 to ^' r-" ^' cm" cm" OS ^' <p" cm" CO ^-" »" lO oj »- ^ •- 



coSr>-*-r~-^ r^-cpojinifi"- co'-epr--*" 
«D r- r- •- m r- o^ co ^ o co_ O ^w r--_ co o cm_ ^_^ 
n I/)" CO »n a 

fc ~::3S 



^'^ CM 



^ to r^ o> \mn 

r— ^10 opcoo 

«^ V O OCDCM 

^- »-*cmt^'-^<o 



h- 0> CM CM •- •- »- 

^ r^ 3 O « coco 

^ ^ coi^ 00 »- 06 

« CM »- '^ _ _ 



•-lO^CMcOdi (OCMCor^ — 



- O m r^ -- CO 



o cuR>AeMi^<© S 3 <o 3 CO i*- --cpiSeM*-- 
o cj(0^m3»- ^(D>nc\tco<* coCMcor-CM 

8--" • Q eo" a> f— " iq" ^' to r-- o »«" r-" ^* co ; 



<M COCMr- CM CO 

SCM <o A r- a> 
oa «c O) ^ •- 
Cf »-" 3' oo" 3" oo" 
a tn AciiOb 3 

S tn CM c^ T- CO 



§coco>-CDCQOD Aco<ocp(or^ oxnoi^a 

c(S^tnr-co»- TOa)in5'^<5 *-in^-~ 

^0<M<0<c<o '-.^cotointO CM.cor- -- 

o ip ^ CO ^ in Q ■*»■" co" CM co" •- co" CO «•■" 

t^ iTSvcoojwrt '-'-cM^co*- CM 



«e tn3coo>coc\j Acococoor^ « m g> 3 ■* 
^ -w^^fyKco — r^cocomcD *-cof— »-• 



S Sg££S 

to ^ r- o CM (O 

Cf O' O) --" CO »* 

M •- eo m ^ f^ 



gtnmvocoA 0«Qco3tO m cm ^ cm « r^ 

coco»-a>f-'- 3in«a>'-^ ®c>Jo>3Qin 

incor-m^cs(^ otooSojcd* coh-3^(0«^ 

Sg>" to <o ^' (--" f~- f^" ^-" «" ^" r~' o o> 3" •-" >n' 

^^^ — ^.^ CM-- CM 



S(Oi-r^^~inv CM3<pa)3cp cor^cMCMv* <o r^minm*- 
»- « K. 3 r^ CM 3ininSji-^ i-oo)3m- r- »- co 3 3 »- 
— ocM«»3 »ncMoov<Da) cof^^cow to cof^incooo 

g 



s? 



i ^§S5|§ SSiSiS Si^SsS § sSSSsf l^sSiS liiS.I 

uf r^ cy ^" r-" ffl" «? V ■-' O) cm' to co' <r>" «J 3' o>" •- 3 cm"co«'£5CO* cm' « a> •- lo" co" q"«>"3 '" "" 

CO" ««f 



C» CM ^- 



CB 3 >n g> o> 

S CO <o K O) 
KoS CMCM 



A oicncoccincp <q-«oco^*o cotootncoco <q Qr>~3r-3i- C03Qt0O(0 ooopin*- 

R KSsixI SSgRsrt SS9.82'- 8 SgSSSS. S4SRP:;:.t at 58S 



S CM <D (D S o) m in in 3 oj 2 CO 



S»- r- ^o^«-Q»3CO cm r 
Am A v> 3 ^ <o CO it> r 



n 3 1^ cmSq 
»" o»n V eo 3 



r^ cocMCMCMcoe? inr-tn^4/>o <o««cocoop a ep*-«o»»-c3 ^r^«inoo inin-v3'-» • co03in<i 

8irigoo--co35 aSK.03— o SSi^cooin m S-wwi^^w "-Kotpcoo co«or-*cp* a t:'~QC?<' 

CTiCM^-^O)^ OinSico-— CO rtr— mr~-«— <D c^ cO'—'— co^^ oimTO-wincO •— coin co o> co co ^ co oo a 

S^ in <p co' o> •-" ■*' Q> cp" o" C3" m" co o" co" eo" cm" "— ' <o " ' cp" co" tti t-" co" ^" «" co" 3" in cm' cS" q" co" co" cf 3 3 co" o" u 

inrt^CM3CM CMCT>inr-— o *n ■- co «> in r^ co cm cm o> in ce o o m — cO • eo 59n$^ 

•-■vco'*cococM«-'-coc5co«- c^ »-i^^cocooj«— •— ^Kico«- • <e 3Aao3c 



S3<»in<OOf^ eo«-oco3eo inoxor^cMga *** coo3«^r* (p^-pin*-eo PQ<C<CQ* * pwo>03 
o^^moin 2cM^r--c6r^ mT-S^cM^ r- CMAdi^'COin ^CM^ino^^ oswoin* *• A^r*-pin 
^ o^r^cM*'— inoicoin3co CMOtnf^»- ok ■ • «n»nco"— mAcocococo »-*^n^~»- t« "-"-CMftim 



^ --r^m*o*o in 3 CM rt ^ CM co 



a> r-~ o» ^ c 



SCO «o 3 m 3 r^ r* o> co <o . o to tn cd e» 3 

to in3CM(%^cM CO •- * «a)inr-co 



•-<o30)coip cotO'^'op^r-- 3tneocooQ 9 «'-30>pj'W Oiin^-oQ'- Kr-'Cocpp" m opina»r^Q 
m •- dS CO ^ to r- CM 3 oi 'J- cm 3 ep ^ r^ ^ « * co cm Rj cm cm 3 •- 3 <B in to K m « A o • ^ * a> ^ m 5 

<3>com^^co incMCTicf. <%(•- r>~(OAOOCM ^ coco-wcMr-^o* ^■vcoininco cm<o*o»'- ^ mor~<Mc 



m 10 "- m Q CM u 



5s 



E 
o „ 

o 



1 1 

gg S 

E s 

3 



< I 
I 

9 
A 

1=^ 



_, ^--, ...--■OTtpcD CM'-'-coooin 1^ --r^fflcomr-- «cpco»-epin oos»-cm3 s q3Q<03u 

r» «?oc=ied--co cji-vr-o*'- h~CMr-in o wcMr-.ina> ^cmi^o^"- iB^r-tn.- « §3'-^^ 

c^^*in*a)in --r^mrocof^ cor--"- * 0'-(03 '-r^mcocof^ <Dr~-- • • coeocor^^^c 

^ -.r—r— :-.r _r__"^- _r^7_- «: j^ ^cm cm cm cm ^W^cm «— " cm * rt CM"i^'»n eo a 



CMCMCMCM CM T 



ScMtA — ooio pcoi»»-inm *-eo«»-r^(p ut 3 tn « <o 3 cm r- o> r- ^ uj r^ p r- » m co • Q eo ^ »- t- 3 

o o» CO ^ 3 ^ ^*M — cocp^- cMr-c?»-*prt • o 3 cm r- ^ oj O) Sj 3 t- irf m * ^ co p p • » CMinr-opcM 

to r^ o) (O o CO » C3 o to r-. ^ in m *- 00 cm 3 »- «t »- «_ w 3 ot o> eo p 3in <o 3 co p«_^tD 1*^ co *o_to_in 3_ 

r^ lo r-' <r> to •-' to in V^ ao' csf' ^" ep t-"o co co p <>( p*r^' ^cp" ■v"o co'p' ^" cp o> o" co" co ; p r--"cM"p"o cJ 

Sin3mr--3Q "-i-r^vcMrt or*"- « CMincoo>» *-i-r>-3CMrt pr-'- w PtSt'C 

.-3{oKcom^cocMCM-vcMco « eoinin^^-cocMCMVCMoj eo Aootoo 



8. 
1 



iSS"-<^ -wcocopinp POCMiS^S ■» 
rtnep*-^ «amw»«a«am «A«» _ _ E 



^ ' SaSm 



". cm' V to' oo" o" in" o" p" o CM &5 '— " £ • 

0«- 1- — T-^CMCO inT-*W****5 c 



mil mill iiliii f §iiiii mill iiifi^ | niii 

nil' ="=„'" 00888? i 3"==5=o ollooo ooS88§. I s»8=oo 



"- in" p 

5 



5 o_ p p p Q cm' «»'<£)" co" p in S P 25 s 



Individual Return8/1977 • Returns Filed and Sources of Income 



19 



2 SSiPSi Ife?£g5 SSftggSS | = ' S i §5 Ssfag; SsftgS 









^ W> r- r^ r^ CM OJ ct» lO ^ D <9 ^ o «P ^ Q «^* • O SR JC 

K saasss sskss^ tssssf S as 
S Rsassf? Rfsssg ggggss I «? 



t-' to 00 « tpr^ ■•- V i/> c«j <o* oo .- r*' JP 
^ -4 ??J o .n f>. ^r o> ^Ji^gja 



O) w^wp 



8 R'SSSS' 



fi. ^_ CO 0» »-_ (O to OJ_ *_ <o o o c5 (O h- to 
X ^NrjmNoj <M rt ri »- to B 5iA»- 



c4 ^" to ^ ai to' r-' to' m* •- ■« to O) 5 V f^ rfi ' 
f>. • r- w~ T~ o4 euci trt *- irt ^ oSiA^ • 






^ SSxIi? SaS^iiS SsggSS ? sJigst SgiSiS S§gSS= 2 SSiSg 
5 §S2Sl§a MMM iM*^' = sJS^Ks g|§x"g» gigs? ^ iSigs 



ifilMllIMl'SIfMITlIififlWIIlTlMW 



55 SSSSSS SH85J. 

f» Q r-' o> V »- »- PI q" to a> r^' co 
in S*-iOtAa>io '^C^'^S£ 



cMtnrt S »-tE&35td ^ ^ M '^ S $8 



* g ^ at CMC 
4o <2 S to 3 u 

8 §35 Sf 









e 4pa><o^>oo Q 9) Q ^^ ^ >o 






Q 9> 



5^^r 6 £§ 



cm'e'P'" f^ 









'-I- -W ■* CO 



S $ to S o 
V V CO CNJ PJ 






3 S§i 



r- O « <^. 



gi^?x^ SSgiSS sisSSS a §SsS?? §iii§§ 
ilSS'SS ll55iS Sa?""'"' S s'sg's§| ssssgg Sjsa 



SCSI to to V cm" 
rg Sr^ <o r>- 



rt T- CM to to rt cj*S<o^to 

as; as" EC sescg? 



.-i~~0^r*h- e ioto^^-tfir- ojvt-pco^ eomr- 
.-mtBtZiK-tN e ^Or-tDirtio oor-(M^.-^ t-cmu 



58S- 






5 SlSiSS MUU iS^ggg c §Sf °gS §sS§si Sgi§? 
2 SSig^i gSSgp; SISS"'"-' R s = §ggg gggigft ssks! 



» V CM CM •- g 

S CM If? 5 S r-_ 

5^ <0 (J> « ^-_ O 



■ l 



2 SSiSiS i5S5?s SSiSs? s sisSsI 
t S8S"?li SiiiSa" llsSli i «-sS£s 



^ ^ ^ m to r 



cm" cm" cm »- 



y n-" O Oi g" V g flO <g 

^* ^" ^" to co" cvT 9^ 



If S'55'"-'~' ssss'ss SSS;" S SSSSSa SSSSf 5 SSSr" 

^7So0cor^ f^p^f^r-h-CM ^.f~-*- f^. ^^»r-5S t-r-r-r-h-CM r-r^*- 



•- »- CM 



to O) ^ to Q 

SI- ift CO rt 
^ CM --_ r-_ 
lo f-" oj r^' to 

,-' cm' '- ^ <o 



§ii 



§.§.§.|~ ;s2sss s-iisi | llllci' ;;e»sas 

I §iiiiiiiiiiiifiii^ !§„„:,:„„ „ „, 

• -goo o o Q cm' V *D to o to c? O 8 S S *- 5 5 - - ■ ■ o cm' V to' eo' p »«" Q Q S p Q "- ■» • "^ *- o m" p 

f luasss ssssss sSASis | £saS3s ssssSa 3saS»~ | iS&s>^u 



ii mill iiiil'l l§iii 



20 



Individual Retums/1977 • Returns Filed and Sources of Income 



1^ 

8 s 






Is 



O) 2 5 ■- 



g • 



5 gSfigg SSSsss SsSSsi s S§3sS? SiSISs sslSs= 
s |s§§"ss- IMg'sgg gRgSs'S" S «?§«*"» la'gsgS" iigs| 



i«r (^ o cm" o) a 
V 0k A 55 ^ o 



K ?iiRS8 s5;s5kS sSisis 5 §?&§§? saslss gg§§fe= S iSBaS 
s atsa'ss xs'sssff sgs'"^ § rassja s^skss s'ss^f s sgsa'j 



Si 

i5 






|I^§iliililil SsSSsil ^ M 'Sits sisSsi £s§s§* 



^ SS oi io in 






CMCDeO r« fiD 



^ m oj o> -v (O -^ lOPjiotDCM^ CMaoo><Dtnto ^ q? ^ <m tn co g» rjmmQh-f- (oOt-^-t;* 

S-Wr-^ooirt oo^i-f^»~rt m ■•- rj ^ ^ «M 9 5J ^ uj »- •- oj oo Q O oo <o o r^ K? flO <» J2 • 

^cNirto^rc^J TOrttooootD ^_r--in<Dif)^ * <0bnmovao oo^eM'-» oiooo^*' 

O * <» ^ "* •- <o ^ •- csj O)' V <ri oi V" o V (o" 5" « 'O 9 '-' o* ¥> tS" Q P* ^ f^ t^ ^ "> <?* ^ "^ 2* 

^ gtss^s sa;«8ft asxa'~2 ;i vs=r-sa c^j^^^j^pj s.ass;^ 



oe (£) op fM »- ,- oj (o T- A •- •- o (O(o«»~io^ 9 ottomtco^ (p 10 <p o »- «> h-^cjtf)5g" 

♦ r-^VT-op(D ojCMQiDtpr- <BcMc5^'"*'' 9 r^aScM'-Oi- p<po**or- <po^«03" 

»- ir>(MCMeo^^' <0(D<5'-<0CT> f--O><D<0'^_i« #_ 0>C'JCT>U^'-fO C^ft^^fOC^J oi-wtA^O. 

« ttj oi CM ep o «' ^"t-to'VQ'- fflcMOko'^' <o V r-' oi CO (D to oico'Vot--'c> rficNjoio'*^ 

2 (MCM^^rtin io<Dtn^rto t^toto^- p* •- rsi cm uS ^ tA in v cm o cycicO'-J 



S»- r~ V »n ^ 
QQ h- r* 0> 
r«. rt o o CO CO 

<D <7> to" ^" tft (g 



'>C?C?S 



K S^Sgfet: eSSg^fe £8S55S & SgfeS^a SSS8£3 SS?££: 3 SJSSSS 

* ^~-o>^o^-<o cMto^OT»-^ m»-CMOflor^ * co*Otooo»OT ocmi-vcoo '-eoatS*'^ o of^^ocM 

& ssssss assixas tgssssjs s R:="8Sie sssxsis sgsss s ssa":?"* 

of ^ • ^ 



^- aOQa>CMO>^- tO^tMIOQ^ Q>(Df^tQIQ(0 C* r^ « CM CO CM f^ n A CM 9> CM CO '^CMinojr" 

« ^$IC3SS ^SS^S^ 3i£s^$?( S; SS;RisSi SSSi^SSS si^ssa* 

g tfE'ssas sassaig" gss"' § r-sa's sasaaa Has;"r 



"» *Q to Q ^ CM 



§ iS2§K§ §8si§s IsKsSS 3 siSsSI iSlssI iiiSs/ S SsaSi 



CSS2S8 S£SaS8 8SiSaS£ S SSfeSSS sassiff sscs? 



<o T-uxDomm cmcacoio-wt- aoi^co 



ninm cmcacoio^t' 



CM m -; 
to Pj coSf '- 



§'« u^ o> m 
^ •- lO CM 
t&CM r^ to 

S:S53S 



g s I lass issaga ssfsss a s i is is isssss sgssg: 

* CO m m ft *-*-«>0»iO ^ rt CO e»> r- tO tit <0 • ■« O '^ <D d> Ul ^ rt CO Ol O 



« •" ?Se: 



s a I i«irs I5SS5S ssas"" s si luis i=S8ss ssss's s 8KSsa 



CO CM »- ^ CO" - 



Sh-^r-ioo>co »-a>»-totoio cs^eoincMcn »/» co*-Qi/>t^» t-<o^^^co u^eotoin-:" 

0«dcocmO'-- r~r^icmco^ iS«;f~-«><o© W •*Q»-^® ooiBr-iAcMCM ^-irtr^SSS?" 

^oototdcS^ eo<o^ojo^ .-coco^ ^ o <ooAa3 r~<o^cM;D^ t-coco^o 

jQ n" csi -*' CO (Ct «> to* ai lo' (O <0 o (g o> cm" »-" ^" cm" V *o to" 0> m" (o JQ o' <o" ai cm" •-" j- 






2 SSS2SS ssisssa aaass'- s stssss skssss ssa 

CO vt^(otoo^_^ oo_co«£>K._o Otomto (^ •-eoSiooocM r-ototocMUS mc«jk 

cJ to eg T-" o>" to" o" Q o <© 10 5' op" o>* cm" V ^ * * >^ eh cm eg" o>" q>" n" *o' V »— ' a> eg" ^ 



o a> <o o CM in 

5V <d' cm" oi ai 
T- >n m to CM 



i 
1 



2 I 






_ S««Sf 



^. CM vtocoomo oSSK*-£ 3 SSSS-cM ^(ooopmo qScmS^* 5 i. "-mp 

Ot- t-»-i-OJCMCO iA«-««*4*AO O .'-'.^^^i- i-f-T-ScyO 10"-W»*»W»0 F t^ .Ot-^_ 

StiiSS ««««!« |«|??6 S StfeES* ««!««« ««??15 I |SS««^ 

S-g-o-D-DC ccccEe: EcSa^e, « cS-S-o-d-oc cccEccc cc^d^o 3 aST3c:cj. 

.^-££££3 333333 33g«-j££££o 333333 33 „„Sa lri= = ^° 



|8i8 



• -oOOO^Oq cv^toeopto OcaopQ". 4 ^o^SoOq cM-^tooopio poSCS*^- — ®^"-0»oo 

*■ iCMtfOm.- ^^-T-i-CMCM <oiQ*-Sio*- B £cM^(P«o»- ^^»-T-*5eM rtK5--Ei'"'~ S *- — "O*"!^™ 

— 3M«*4«A«A «»•«••«»«»«• «••»•*«««••• 9 3«»«»wi»«* •ft«*«»«*«»4* 4*«i>«*«A**«» ~ _3«*I»«A«* 

« K h- ^ 



5si 






•A 
E g 

c * 

!! 



5S* 



t 



Individual Retum8/1977 • Return* Filed and Sources of Income 

§ 2i§5i? Ssiila ss^s^s § ^§5iS§ issSSS S^sSc' 5 tSsSS 
s ^"S5X5S sssss'a sssaE'-' § -rf-asr ssaasss fcsssjs 3 JSi^'^'s 






8 l»Si.a.5 §.i°.iS.s Hipi % iiSSSJ. ^iifsS ?5S?S/ 5. £i^??S. 

O 3c^i'>(NJ'!r^ aD3r--tor~.^ ^^<h(Bc«j-- ^, S N fif^ irtr-.^i/i(B(D ^So><S(o to ?0"-«/>r»-"- 



o»-«-cjoom O"i'-«0^3 c7^iif>iO'* oi diiO"-^o6^ tfSo«-ift*'- ^oi^'^ot* n o>»o«"-r^ 
r» •- h~ a> c^ <^J o o '-■«»* — ^ rt o * f--_ «S ou ^ i^. "^^ ^H '^. **•, c>i • ift to O in r-- rt in * r-_ 00 O ^_ «S 2i to (O 

2 00 ^ esf o cy <^^ i/iojior— i^'ct) t^ tp <ri e^ ^ »-cgcj>«— a><p oor--«— co^"<c <Oinc^'^r " eo •^ Q <d ^ 



a ^SR^SS SitSSSS SSSJSSS C SS?2SS gSSK'SIR SSSSS: X sjsssa 

I SKS>=5 ss§s5-g ||fft-- g ssss; sggggg ggStr i Egggf 



^ cM^oo^eDCM oo^cnh~"»tt) t^r*-'^^eM«/i «o r^iO'-'-QiO cDcyiO»-a>oa CNJr-.iOOT<P" w 9?5?3 

r* lo <T> -S- ■* r^ •- mt^uiaoiocS <x»«QeM^cg «- K ui o cp cS (d f-oJinQ'-iQ pjojoog^" ift cj> a aS 

^ oaxooEt-vo e^h~^i-r^m 3»-iS<n»-co o «»^r^oo ^i— r^c5t>j« tn»-rtai^ ^ i*-o«- 

o StT-feoor-r t«>"rf«3£yf2 5C"ifiS2o"-" • «S.'5"2'"!"" 3!""25'ta Si £52 2 r £f 55iJR;r^ 



S" h-" ■>»" eg" o' »-' r-T TO ^" (D CNJ to (P (P cj 
(O »- a •- csj ^ »- ^ ^ C2 ^ 2S 



— iB lA o» »- ^»-o»- 



CJCO lO CsIU 



cJ c\j CO »-" CO 

Rui <D CM t\j - , 
»- eg CO t^ c^ 



I iS.SSsS a?S|S.§ §|r.sS| i |SE;Si| ^.is||s I5c|5." s |s.i|S. 

(^ OcQ'^<o<o<o i/)r^r^<c<oi/{ o<OC\ia5<&cNi u> 'v K^uSuS ■v<or~-(Su^m oSco o^oo o ^^ tn i/i i/) r~ o 



»-— eoeo<M»-eM ^ .-.-.-.-<o 



S fl0^rttof--SM *-0)cnScM"- TOoSXoDm 5r CMd!?>coc>lX Sr-_o>r-_i— _3J iOT-_io<Db> 5? tj>^_ 0>tn_>« 

«» <^ m' ^" CO "— " Q oj" eg (D cm" iTj CNi Vtr» W •^"co"'— cf cj r--" «p ^^ cm oi m" co ■^" ip »- ep r-." cp »" r~-" ^ rt o ^ ^»- o> 

^ uSBoeomin co c» * o ^ to » cm o cm q — ■♦ * ^- •- •- Q t S 5* <^ ^ « cm O cm • ^ u> a ^ lO >0 

CO CM c3 5 ■* rt CO CO CO rt CO r^ w> oi ^ •- <o •- cm co co « co co R* ^~ in oS ■♦ »- • o r^ a>flo aJ oo 



lA o^-^in^co ^mcof^r^to a>o»o^'-tp o o» » 5 « ^ ^ CM«p»OQQ«o St-*^"*" •*> 

SO O •- O »- CO c»r-u5co(Or- lO m ^ a S 2 •- o 9 9 db 9 co i ip o S co db K- S o r- " r^ 

lOiSoCM-win lotDcocM^* tftOc^cMO* o ^^^_*oaso ^SSoicocOco ^.^.^.^.o ei^ 

ai 00' a> 00 CTi -^T ■*- '- r-." a> 10 to a> r-" co' •- o cm' co q r-T co 00 csl ^ «■' ^' to cm" •- co r---" cm" r--" O) o" 9" — 

SO^'-^Dcoto oitpo&oi'-co '-•-a>coipco ^ oinSoJ^^ r^iicomiO'- h~eo^rtm 

SBiAoi^cM— ajeo^T-"-* ^«--^ift^ iq_*--cor-.cicD ooKj^^^ooi cor-»-^0> 

«2 '-' ^ -- '- ^" ^" — ' co' cm" r— " CO -v" co' '-" eg' g »-" ^' 



-•-eocM r*-co^'coco 



S *^ "" S ^ 

00 si CD CO w 

CM cm' cm' co" »-" 



^ ootpoor-'- <p o — ^ CM 00 uo CM in 3 CO CM ^ ^ cj 5 m to n ¥" f^ <^ '- "^ 3 tn cm o r- eo • o (p to ^ cm to 

c* S9r--cpco* in'-cM*r--co g><->aidb»-»— ok .-mrfir----«p ^min^-oO) tOOTf^-WCM" rt invQ*-!" 

H 3 00 '- 3 CO o CO r~ O) o CM '^ 5i in tt co in co_ »-^ »-_ S o — o> to m iS m c\^ co cm. o_ c£5_ co. «_ co_ C> o)_ * ai co •-. 

ff> ai o r--" 00" o <y> o" <d" ^" cm" ■v' co' o m' m* X"* co' •-" ^ co r-' co" <5 <o* o ip ■^' co in o o' ■v" co" ^ cp' v" o» co 0" eg ^" ^ 

^ ^ 35 c» »- r- CO CMSinoxMco coooKi A »- ^ «5 C o •- o> <s s » »- co eg g o 01 • ^ co«coc;co 

»- cM^co^eocO cortcoSJr-in <j> ^ -- 6 ^ ^ w co Si rt co cm r- iri oi ^ »- ■ O h- * * a) r- 

«tf irf W cm' 



^ CMf^mmmo CM — CMcpo^ cmcpcmco»-<o cm mr-cpmvg cm m cm g »- cm cm in « f— « • m ff *" *C 3 S 

O CM«-^gcMop r--Q>r--rteog cow«»»nr~r~ ^ gcocMr>-r^g coc^r-wco*" md?0coeo* in ojcm^toco 

^ r- o — ^ r- S TT £> <» CM — i3S^ — -- . O. co a> co_ 10 ^_ r-_ ^_ o. oj iD iri --_ m 00 rf ^ o* o cn^ eO ^_^ e^ r-._ cm * <o --. 

Sr^ in CO <p" r--" m" o&" ^ •— i— r~" co" ■— " in »" to « oi r^ to" in to' ^" r--' 3-' cm' co ep g' r--" oo" co" 3" 5 g" 50 g co' m" 50" •- 

^ m ■< 5 f^ ^ in — --oococo gAgco«tn u> — cm r^ to co g <» ^ oS ^ u? 9 o in g ^ ^ o o — cmo — 

r* tocMtOOco^ oDinincMintd cgococM — O • cm ^ cm ^ r- ^ i* S ^ * *- o 00 cm cm ^» ^f-~in — cm 

" " " " of — " co" cm" ; cj --—'—'— e»' 



— — COCM 



r> O) — — eg — f- mr-tpogcM vg— —ino) ^ cotpgtpvop tor~h~co^-g f^ co 3 t rr " S 3¥!St~Sy 

« >o<pr>~Z(pa> inTO^tooicM — Sig — ^r- q en db in S S ? 1^ <p K- in a> n 'p-^d>o>^» g *^eoK.g 

c^ (0^»-*»«- cM^in^com oointo*CM ^ 4(>ao^--codb co^cmo*^^^ to_0_eo_oiCM ^ •^, "'-^*^,'^ 

^ CO to 5" co" 9" — ' — ' g flo" in co" cm' g'co"intJi a» o— "coeoc? to'eor-'in eaof in CMtn'oT— "■ •£" <o'5prg"'>''Q 

g toiAor^A^ cMAOOttocn aptn^ lo *-in^cocn •-cooo>^<d a>a>v ■ <o ^SJn?s 



^ mr^totn^*- ^«)r-o>go> tpto'^com.- u> miogcor^'* gmcoeoco^ geM^mtn- a 9<6S9S 

9 incvjocM^oi ojo^tpMr^ * in — ^ Ki — o coa>co^K'- gfHf^VC^a «««a>co" ■> •s*g32 

*» com^eocMf^ — f^^^OJOD ^f^»-eocMto c^ tototoininin « cm in ift K » ciS» — r-_* -^ — co_<o«i_w 

rf m" — co" Tf" to" to" ■«" ^" r-T to" tp «o cp" oi <x cm" m g* ^ o> to eg" o" in a> 3" cm g" o> cm ct" »-' cm' rC — 5 gt a»" t*-" co g" t' 

«> cotococ^ifitB AAa»*03 incjar-gop *m Siin — — — 5 gwo^^s* a>oa>h-* w tocgcoAo 

O •~ino>«-cM'- »«^'— ■— w in--comto^ »<» TO'-^'r-oo cocm^»-oo» •»*-tomo i« "-eooocooo 



— — — — -- CO CM 






V- ^ggcMgg ^^rngcMO) f— g g q> — g to inco — gcM« 3 cs "^ 5 "* 57 in«»a>0" 15 SP <P S? ^ 5fi 

^ ^coScooo ^cMr-tfieocg otSSScgin 2 9ging*ro to cm m ^ r^ eg r^^comf^" to ^tQS3 

r- ^oAoSinA O)r^or--in^ r-^cM^toco in Amooo^ *_r»-eM_co'*OB co_in^vO)_ »*t_ oj.eoinoo.* 

« r-" ts" — " CD co' m" in' oj" r-* g" g a> — '»n'g"t^"co'— ' V cm' r-' o> cJ irT ^-' »-«'i--"gVtp lOcogr-'V v to" to" in gf co 

R Jmcmc^^cocm ^ CO cm cm (D -^ toco- n — cmcmcm CMftCMCMin^ «cO— • •> to « r- tfl ^ 



§5 5 ® est ■«■" to" a> g><^^ <?" 8 S S — £ 5 
.'^. ^O— — — — CMcvico lA — w(**«a5 O 

^gg*-^ ***^***"*'*** ****^._,^E 



; 3 3333: 



S8S 






l§§ 



• TB ^ - - - o" cm' V <d" 00 g" in o g" o g 8 ®. 5 iS - - ". "- o cm ^' to' eo g" m' g' cd o g g ^- -3 a> "5 - c>' m" g" 

Z istSKSsi s;sM;;aa aS^aS;;; 3 Buxss;; sas;;»Si sSsSS;^ | ::£i!iusa 



21 



22 



Individual Retums/1977 • Returns Filed and Sources of Income 






i. 






S §i?i?S ISsSSS Si??ag I s^MM «8S§I§S IgMs; s. ssSM 
s sigiss §"|SS"?2 §i?iig 8 2»="s"ii SigSSi i§is5 ^ MfM 



s gllSiS islSgs fgSsSS ^ s§§iSH IllSli SPli; = Ssl^S 



ofstev* tO'*<ELf)'3'» 



IS 



»- ^ ^ »- CM o fM ob <T> a 



3 in rt rt riSi 



S "iSiSI alibis islSgs » s?Slgs iii§3l ili^i/ 2 §iiii 
5 |s§g|g sSS's?? SKslis' i" §s"?°"gS Is'Ssi? psp | S|P.^ 



^ (on ^ ; 



wt o»(Oh-f^tO'- toeoMOO"- ojoD<oi^q>5 « i^ ■«»■ »n ^ "i <2 *" S ?■ iC 3 ° SiCSSSit 2 2S5B2S 



1 SSSs?§ s^§^8^ iSiSSa S §al§i§ giSSss £.1155= ^ 3i|§S 






§ I 
51 






I §sS§Si sSSiSS gSftiSi 3 l«PS~ sSiici Slip; I I5kP. 



i iiiSlg iiiSEP ssSIIS I Si^§5S iSSIp. ISMs/ i. sSsM 
§ PsSsI SSSWg" HS?!2' I s»%sg SsgSil ^?SS$i 1 lisSi 



a §iiiil gpISS sgisig I g|K^i§ i^SS»^ ps§g: a sgggg 



S SSiSes IkSss^ SgSilS i^ sSisis ?sS?ii SisSS/ I SiaSi 
i s'^Sils" liiggs' iS?SSi I *?"S"igS ig^^gS sIHSs S p.lP. 



8 ^SSqS* ^^'^ZJy'S Si^SSfel a Ss8iSS S^StRSS S^ts 

rC oj o> (M c^" 5P c^' cvJ CD CO r-' r-" in <o' co tO ® !ff — " <o" ^" «f f; co '~ 55' ffi *'* £i <C ?; JG 3 * 



CNICO 



f" V C\f K ^ 



« 

3 









S 



fXS^-C*' ■v'tOCO<p"io"o' Q"S§§;££ 5 



§>< X ^ eg' V *£> ®" p" tn o o S § § •£ £ 



§§ 

^ to o" 

2sa 



f8^===o 



III 



III 



SSSon csiVcDoTotn o'o'oSo - 4 tI",^^.®.© cJVtompio" ffQ'oSo". ^ S"5°-oioo 

asasiS SaSsSa SSsSSa g Isiaaas sasRSa aSaSSs 1 |5aaaa 



Individual Retum8/1977 • Returns Filed and Sources of Income 



23 



m^m^ i^Si^s gS«S?5g 5 is§ISS §sSiSS 8§^ig= I ?§gs^ 

gUSaSS 3!»Ss"Ss:' ggaSSR 8 5"!°r'3£S" R'asIfcSS 5g'5SS jj s'ssss 



Va»c\f (o'a»'<D o'na 



i^^o p O) »n »- g? en ^ 9 (O SO ^ o C9 fcO g> 5 •- eft in o<np«Q- 

1S.S8 SSES3S ^ sssssss s^.Siici^ liais- 

> O cp (D Q in oi cvl ^ •- • " «o*(0 r- oo'oo'in ofrvTiA 2 ift ^ * 



^ 






■wr^oooAo vtt0>o>aS(*$ a>S'-vn3> w 

S.-'525;S S"Rff5?'S" SJRSiRE:'!* rf 






^ « 00 <B o^ f^ CN( d r-~ o> r^ O eft lO •- ^ K- ® (M K Oi en C«J A ^ O ^ K «S t^ O 35 ^ to K. ^ 



8S1">.- 






SuV wj o g> tp ^ n iri r-* ■-' O) ■v' irT f~--" <m' •-' <P 0> Q tri (O e\i ^" r--' tn r--" o ri r---' V (*-' <0 ui <r» o lo 
g^"^"*© ^^-^cn^r-- tO(pooen^<n o) »--• • ^toin c^Jrtc^JCM^-(o ^rtr^«eo 



5(p ooS ■? <n S 



^ 



t-. *- •« M r: 






Sm^n<X>C^m «p ^ CM >- <P r^ CO <p O CO h~ ^. Mt 0(010009 « »^ •- •- 0> t^ O) 00 ^ ^ CNJ • 
(M rt iS h- cTi in SB o> CO r-_ o <C co rt oq <6 tfi f5 CS rt_ t- * — tn sj <n — a> r-_ ^_ r-_ oS i^_ r-_ eo_ c» 
Ok ui GO tn f^" oi to ooooDojpcD 3'iP'~'^ SB '"'* * ^ ''^ '"'" <*> "O tti oi r^ r--" cj ep *— e^ Z 



r*. 3 S m «* rt 

<B O S> 0> >A lO 

rf h~" to Cij cJ CO 

•o CO rt en rJt^ 



§c2 T- 52 in iQ CM m ■- i/> •- •- r- ^!St2?^?5 ^ Q' Q c? W cd (AO>coaoQr- o> Oi <0 csi od « 

rt flO •— _ *0 O CO '---_ Oi_ >0 O O '-_ CO o ^_ ftj m fy 6i o •-_ Sj •- o ■» CO o V » to cNun •- <o C3 

• lo •- p' r--" <» (p to" CO o op" o co' o' (O* o" s> oo' cm <*( oi p r-." f*-" eg in" o o c\i" co V" <p r--" f--" r--" — 

2 CO O'-'V^ f*-co*^iftr-- f^»nio«r^(0 ao oj ^« co^ to r*> r^ ci -rf t/t io»-^o>3r 



•O m 9 tp (D r^ 

^ C4»m 5 •- CM 
r^ o oi A CO ^ 



^ ptof*-^g33 (PQ'vio<pw <»»-«5gi^ e CO* f^io^-o r- o*to ^ m ■^ m ^^ a to r^ * 

^ ^irjcgCM^eo p 5 t ■* 5 ™ cp oo irt rt « gj d> N» to co in •- » — r- lO M m lO (O in cm •- • 

w^ a>dqioaoa>ti> o»0(-~_0_r* ^.-trt»-cbeM e> •- coo^OJ^ ovcO(Dr>.2 eo«^«-CM 

8V •- lo' m" OD <o" r--" CM lo" rC q" aj tf> CT> ^" f^' hJ — — c 



Dh-* VcMC\r«"«f»" 



SSS3'~.- 



r*. Q •- f^ CM ^ 

S R§Sf5S 

S eg S * CO jp 



tnoii-h-weo •~(0'W'5-«-co lopr^epoito 

•-lOOpop pVCMA^p 5^COP5 — 

aaA>-(Oi^a> ioo>~ioa^ AcmioAcdcd 

cm' cm" CO CM ^" oo r^ eg" •-" m — " n p —" en" cm" V cm" 

tO> ••■• ■■■> T- 9 ^ T- *- 



I 'S — p SSinSm 



_ _. _ Dotoa>4 mi-to.. 
* o> cocJ—ro— 'eo p«-"eocM 



^ ft s'^s 



I. 
I 



Oi r--r^r>-tocMr^ r^cMcpi^tom pio^m^io Q co I IC50r^ tor^cnr^iogj piof^f^oi" Qt ^^o»-C 

5 SSS^SS SSSSql SKKSS-^ S S ' '?2S SSRS^g SSSSS" 5 felSSS? 

JD ^ ;~ ' * S^"^' co"^ J^^ -^cm" er)u->eM" je " V^ r>*-CM"V^cM" coiocM ; cT toVcDcog 



s iSSSii ss^lSg ^3SiS£i «Sf8gf°g§SS^SS?its= § IsglS 

S g!;S::S"S" 85«S!SS aSSSSS S '"tSSSa S'SSSSg S5SSS * sg':;:^?^ 

* •- — — CgCM^iOSl*- ^. • •-Cg—'VinCM — »- CM .-cmcmcm-- 



2 S5S5S8" sssasx ssssf""" g ^ssfas" SSSSSS SSSf"";-" s g's^cg 



I SiisSi sfe§S?S ^SI?.S? t S ' ' ?s| SssSS.s ^Si?fe= S I3^5§ 



5 5$8?l;. p.SsSI ^s22?s I g M sg£ sga§5| ^~§gs: s pftjgS 

pi ■*•- eO(0<OCOCM^*f^cg<Of*-CO *• *CD<0CT C\f ■^^-.CNi'tOI^CO * O «o ^ ^ qp cp 



m CM h-" «q" »- qj" (p cJ cm' >o a>" a» r~* V in* oT o> i^" « to to r*' ca to aSc 
g r-^-vob — Sep c<lo'*iO'*p Au|9cDU>a 2 •-iAA^u 
^ " *--•" es, -» - ^ . 



Sococo^rt tocDw^co *^ Sr^cv{— 5 
3 5P" ai CO « p' od' V 5 ctT «•" 0» CM c' — lo' «' 

•- CMT-^'ioS»-»- «M i-iMCMCM"- 



8 0)<pcMr^(MiO «po>»-cor— a>cpi~~.o>«-r~. » f^*(MO)o>co tn tj> a> r~ r- -,- pin>-(nr>-> ^ h~o>iOflD«- 

_ rgAr>~in<pio in rt lo — cS uj p to m — o to 9> <p A r- ?g pj co h~ o> © p lO -v in p r~- •- m ' cm op *- •- * p 

«^ "-(Coc^io*- (p r- r- CM r^ (O rt r- o> o> — ^ tt in ©» to o CO <D K. — aS * lO ^ cm w a> c» io * A o> ^ o cB 

§ R5S5SS SS8SSS SgSi'"-' g ."SS^SiS SSSSSS" 8SSi"f S gSS£?§ 






I 



S88 



" *^" ^" "* * S3 "^ S? S ^ S 2 '"* S o 



J: 



lilliilllllllllll|s I 

g -^ 0_ O O O Q- p^j ^- (£f 5Q- Q* ^^• „- Q- g g >^ 



288 



2" '^^ ^ ** "* 55 ''^ S 



nil 






I i 



Jusi&aa ;;ua;;;3U 3»;;38;; 1 f !;»;;;;§ 



24 



•o 
« 

3 



C 
O 

u 

I 

0) 

E 
o 
o 

c 



o 
O 



•o 



< 



w 






c 
» 

E 

■o 
c 
a 



. 

« 

£ g 

3 

< I 

1 f 

' § 
ll 

i2 1. 



~ So. 

ill 



^1§ 
11 
e1 s 



S Q o 



II 



• 2 



■5 

si 



Individual Retums/1977 • Returns Filed and Sources of Income 

R aSSS«S 5SS8SS gfSigS^R 5 SS22SS 5E5KSS SX-iS: 3 §^il§ 
2 S^"SS"S5 S>"S;iS5S SPSS'"''"' ^ ^^^'i^^T: ^'S^'S'S'^" Sf:S5;:=' g ^S?5:= 



.— T- <o CM r-- c^ ci CM CO P5 « to '^. *T. *. ^ 
cJ" i-'o'ooi^'csj <>J tn" -q-" (p V g in oi" gj" ■«■" 



?co f^ SS?*'^^ r-Sor^eSS JoSooo" • S25sy5 
uT ^ ^ CNj 



►, gitsss gissSs liss^K ^ sras^a sSsksS siagg » sssSf: 



W wcjh-ocxN cxojcoroo-^ oooo^oJt ^ 5 <p r- OT ^ 0> CMr-«)«o« O a o cj to ; ^ * t S t" £i 

s isgass S3sgl5 ssssss 5 g?«^g^ ssrsss rssss t sssfes 

R" """2S8" t22CSS SSS'"' 8" f^giS IS222S!; £388"'"= 8 25!SSR 



,- SS585S ftSSSSS SSSSSS S "'sSSSJS SSKSES SSSSK 
te" 5'2S82 8S5S32S ^^•S- ff " SSff2 ~S!SSS§ R««'~- = 



O <oi^ y ^ 



8 "'IISI 



S£ 



^ T- T- •- ^ rt C*J 









SS — *" 



tp lO m (O lo 1/1 m f>. o f" 
fi oD rt ■v to <sj rt »-^" 



& : ISSSS SSSS 

* ^_ * (E CT_ oi ^_ o <B 



SSSS IS SK I I M » £:=2S§ 






S RSSSSfS KSSSgS SSStSS K sSSCSS KSSRSS SSgS^: & gSfSS 

8 s'ssssg sss:2sa" ss'ssstf a sfcssssi' s'sssss s'iS'ss S Sis^i 

— ^ _" _ _" " .- .- ^ r .'■ — ^ r fc^" -^ ^J ^' ^ ^^ r\.7 ^ »wC *^ ^J ^ rj cvl ru #—* 



^ »-T-----eM-- to — 



»- »-^»-T-cU'- eo* 



rJ '-^ c\j cy cm" o 



o>oo»-i?i»- rt^cbobO)r>j too)"-*^^.^ p^ wo(0«y<q*-. ^ f^. * <c>. '-^ "*. CMCiJorta 

com O ^tO en (D*« ^ ^0>"^-" Q'^OJ"»rt ^ ff> ^UJ aiO -r^t^ ® «>" «"r-"0> CO tii o ci ui r 



1^ C5 Cjcoeocg 

Srtcj cgSo 
a>_ 1/1 o» h-_ ^ 



§»- <p lO oj «> ^- oooQCMSin r-- eg c<j Q <D Q 0> — « »£> eo oi o ^ o> 5 t 'C H ^ T 3 *;; ?* I E 2^ 2 t" S5 Si 

-« s 35 ^ u5 V SoSSr^nco to ixi to ilS r«- o u> ^^mortlO^~ ir^^ojin^ ^^ort^o^-" Q '^"'iQS 

rt ^ rt lo »- ^ t^-inSiDoirt aSoiScM'T*^ e r^^oSrteoo io •* ie> vo r^ m atotnot -^ o (0*-ioeo« 

R |f;S;S!j"5 sssssss s't'sfs;^" i ippsss sjsaigs; ss'sga s |sssg 



S i2Sls§ sissIS iiSsa? § siaiSS sSSaSS Sisil" ^ §s§ls 

ci" ■>»"oo"r-.'r-'co"cM" r-"(o"e>^-"tr) ■^f eoioio«- rf •- ' c\f«>*-o i— "lo e»> <£> lo c^" r;-' jtT lo ■.- ; ^. fClRjGJS::; 

^^ •-•— T-*— T— CM*- ^ ■ •— T~ *-•— •-CM''— tD inCMCMCMtS 



i SiiSis i§§ii^ iSisSS 5 Sigsii SSI Si? SsSsi" S silsS 

§oooir»"(o"i/iV •- <p Q ^^ **- i^" '*" <5 CO o> 3 r*- «o (©"<» r-TW'ocNi cm cJ to co" ^f uj •rcjQt'Z £? i2Si*BPS2 
'-JSiRSIs seaSsas s$2"Scm ^ ^^oggr; >oj3r~<^^3 g^a^y J 383!;° 



3 



a saggsi 5§S?SS gss"--- ^^ '-ss-gs gg=sg£ gHs-r g gs^gg 



§XS-*^ Vt0ffipi«0 QC5?^S'-£ 5 

liiiiii mill mill I 

rfj;43333 OOOOOO OoSSSS C 



_cM^(oao^ ^^i~T-cMc\j coiJ5«-c 



O O O S O S S^rt'S 

illlll llllll 111 

JCCC:C3 333333 33_ 



Sill 



! 3 3 3 3 _ 



Ills 



2 - - - - o" cm" ^toodc^iei S S ^ S5 S Ik * e ®" "*' S3 

S^SaSm MMMMMwt S<f»^4A«*W ^ ^:D«i(MM«4 



• 
E 

o 
u 

c 

s 

o 
o 



< 
o 

N 

OT 

>> 



c 

E 

■ 
a 

< 

c 



IS- 



Individual Retums/1977 • Returns Filed and Sources of Income 

?i '§52 SISs^s sisssS ; ?S 'is ' SfSsSs ss5t2- ^ s5Sa§ 

,g«s <»-o-»- s;si~S^s SgaS"- ^ ■ ■ 2S saafSSS SRi3il!> S S8SSS 

• .... e\f * rt — to • • • • • • (xi* rt tn — " K • • • cs{ 



- , CO o> o oo 



• ^" CO to r-' •-' tn <T> (o er> rj (si in to" — " ^ jnI J^ ^ J^ Z'T^T'V^ ^ ^ <o ^' " j^ 



or- Cv((0 * 
•rfo'r- J-' JO 



i6t^pjf^*cM oo to ^ m db '- «N(pSff>Q'" 
(A Cftor-^ lo" 0> (D ui a» •-" a»" i^' r?" 5" •" V ^ 



• a> 5F 3> as to t>j ^ r- o axo^o^ « o»r-rt<o»^ 






i<0 V I-" rt CO Ci ^ CM to ^" 



^ io(^ one 



r^ ^ O «> CM CO -- .- ^_ <o « fi r-_ ^_ CO. <o in u 

SCNJ" iQ r-T iri « m" r~-' » co" ^" ^" «* o 3" V co' a 
eMto.-i^O^ K-Sati-csi^ g^Q*nV 



^ a>Q 1 10 r- t vkQOCMQin <oco — cmo>» « oeowcoc 
rt ^ J»_ ■*•-. ^,r-_<ocqcor^_ tnainNc^ aq^ m a>S sir 



* CO 00 tfi CO *- >n oojcJoi^r- m in m •- •- 
O cort(Ocoo)r- .- Si C3 to ^ c\j_ cd^_co_cm 

ar~" r- " <o (D f-T ^" (oco'co VcJ" V inr-"— " 



nAicMoi r-iococMQ^ CMCMcyfflep" <5 oor-^^ 

d6 CM »- --^-CSO^CSl CDflDCO"-" O OOCO'-'- 

«D min'ofaTT' 



CM co«o to — toeocM^ to« 



* e\4«S'vmcM cyoJtoK^r*- omSa5»-d * ocmSobiot- *-»-dcM*f^ tor^SoocM e N 

sf 



ft S!"!es5X Rsssas ggSKS'"' | ~"r_;ss"s ssssas 



tocor^ 1- m 



iH A tnSoj 

■^ r- ^ o 



t *" "" S ^^ Ci "^ '^SS'^'^3 ^^S^S"* St ' 

^ cooSScoS SocmS^5 Soco.^co«— ^ 
« »n CM <D 00" «> f— " gs'QCNTr-'co CO cM"««cNf ^ 



Oi*-Spr— g>a>cMr-CM9 



§(0 m 9 CM 
sass 



^ «■ (D ^ m CM 00 CD CO o •- CM ■^ go •- « o CM <o m o r- h* «o -^ op o>»io»-aa® 99^99* S ^»n(oco»- 
w iOCMtOh-e>3« S Q7 tA *« <B ^ at<p^^a> u} O ^ ^ co »n * ^tpto^r-* ina^ojoo* 9 30»*t3 
c^ ^mr^cocoo AobcocMooo f^a A r^ <^ ©"wioeocMO dtAcocMOeD CMcboir-'* ^ ^»-r^ooas 



r«. T-tD — -wtor- m — ^ CO •- ^ co O - 

^ CM •- 



(OCOtor^ m»— ^co»-co eoO»- 



S2: 



M» cDcoincMACM coiO»-^^r- cg^cor^asm « vcdcmcpcmi- aom^voto ^CMcor^^* e* CMinoxoco 
^ r^axDi^^to rttDa)--r-co CMCoa>rt r-_ <o?_S,u3tO. cm »» in — _*Dcm_ "-.cm^ojcoj f- o^_ — tO'-. 

en -V 10 o r--' ^" co" cy to of O) in" <o" cm" »-" — fjT 10 W eo »— " co" ^ co' ao' oj' iri «p cm' »— ' •- * jf in" gs g" »" co 



r« ^tor^r>-o>(0 lOQinaiaxQ oocqojcocm q <D^mfr>o^ i^cMintQ*-c» 5(Q^-^o• 

^- o®»n — «ort —ffir^-CDtntB Am^r^r-oa w 3 o 9 •" f— » t- <o to qi q tp OOOOt* 

r^ r^^t^ceo>o o>^o«Soin o»t6r-to — — * e6--oiniD» «0'-^-«na>rt ©cMr^-c&co 

i ' 



■ TOjpm'cM'io 



Sm CM (O « 5 
t— OOCM CO c 



> 3 lOCM *- 



3 



3" V o» in >c 
(A m Q Q 

^ CO in ^ 



8<Min o»-a»co«c 
CJO> f^tp-tt— «*- 



3!?58^ 2 



SBc^S f^ «D -^ — ?S i-^ ^ — ^ in — 5 r^ d S co 

— •- 00 ^ o in V «o m co_ 3S_ ^. *.«•-_ ft ^_ 

— ' iri in to q> <c o>' cm' "j" ' 

■vcMOOOwoi e 



Stp 1- 5 5 « CMinc 

asat";:" isiisi s'a'" 



0» oj « o) r- c 

f^ -^ coco K u 

» to ^ r~ ^ a 

e" saSss 



o 

3 

E 

3 



- I 

< 

Il 
1=5 



.s. 



".CM -^toeoomQ qScmK— 2 9 



. .^^.O*- *-*- — ^CMCO in y~ *A*Avt i 



asas" "^™^^ 4»l|| i ^**^s i$j$i4 silll 11^ 



§§§ 



St-- 

c CM ■« (oeo -■ 



_ Ja'xiiS S^SESS ii;;§ls 1 IsisssI sssS§» SSsiis: | II»'skS 
3 i2 >- 5 



li 
II 



II! 

laSj 

sill 



28 



^^ Individual Return8/1977 • Returns Filed and Sources of Income 

Table 1.5— Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income 

[All figures re estimates based on samples— money amounts are in thousantis ol dollars] 








Numtwr 

of 
returns 


Adjusted 
gross 

income 
less 
deficit 


Salaries and wages 


Interest received 


Alimony 


received 




Size of adjusted gross income 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 






(1) 


(2) 


(31 


W 


(51 


(6) 


(7) 


(•) 


Tom 

Under $2000 


44,004,343 

1,076,831 
1,397,806 
2,162,850 
2,785,208 
3,011,083 
3,168.215 

3,277,552 
3,467,727 
3,601,990 
3,391,111 
6,888,431 
4,017.530 

4,461.932 

1,043,888 

205,525 

40,864 

4.371 

1.429 

3.433,270 
7.000.508 
8.131.231 
8.775,364 
16,663,970 


•50,654,192 

-4,961,998 
4,286,541 
11,008,960 
19,445,690 
27,122,261 
34,829,912 

42,658,500 
52,064,283 
61,149,521 
64,385,115 
153,817,756 
109,671,007 

162,779,935 
68,530,507 
26,886,813 
11,313,747 
2,891,688 
2,771,954 

3,670,201 
53,233,253 
101,915,285 
153,172,046 
538.663.407 


39,260.167 

618.517 
1,017.342 
1.580.109 
2.201.021 
2.483.129 
2.814.689 

3.002.980 
3.231.513 
3.430.905 
3.244.168 
6624,930 
3,822,604 

4,116,701 

962,887 

169,756 

33,882 

3,621 

1.213 

2.339.448 
5.560.670 
7.371,915 
8,352,540 
15,635,594 


711,590,8*4 

2,199,405 
3,177,750 
7,446,929 
14,284,034 
21,239,528 
29,289.293 

37.287,525 
46,361,743 
55.438,934 
58,591.593 
140.704.306 
97,933.926 

134.133.723 

42.493.032 

14.801.244 

5.003.827 

810.594 

393.495 

8.232.419 
40.115.227 
88.099.683 
138.869.406 
436.274.149 


27.4«5,«M 

522,560 
581,717 
1.027.356 
1.232.586 
1.357.076 
1.541.417 

1.652.928 
1.940.406 
2.163.342 
2,163.689 
4.941.442 
3.190.801 

3.913.251 

992.889 

198.738 

39.949 

4.276 

1.407 

1.593.967 
3.127.408 
4.109.605 
5.372.177 
13.282.753 


39,4*9,510 

567.392 
541.608 
1.283.616 
1.721.035 
1.899,592 
1,730,424 

1,653.168 
1.735.881 
1.765.164 
1.706,777 
4,078,367 
3,617,302 

6,630,767 

3,987,531 

1,570,213 

676,513 

165,044 

139,116 

1,651,482 
4,361,761 
4,252,737 
4,338,677 
20,864.853 


17,3*7 
•9 

•39 

•398 

•2.469 

•636 

•4.287 

•287 

3.546 

•1.389 

2,992 

984 

265 

69 

13 

4 

•9 

•437 
•2,805 
•4,877 
9,262 


44,1 

•1 




$2,000 under $4,000 




$4000 under $6000 




$6000 under $6,000 


' 


$8000 under $10000 


•8! 


$10000 under $12000 .. 


•3,01 


$12000 under $14 000 




$14000 under $16000 


•1! 


$16000 under $18000 


•3,81 




•6. 


$20000 under $25000 


4.5; 


$25000 under $30000 


•2,01 


$30000 under $50000 


17,8! 


$50000 under $100000 


7,9- 


$100000 under $200000 


1,91 




7; 


$500000 under $1000000 


9- 


$1,000,000 or more 

All returns, summary. 
Under $5,000 


11 
•1 


$5000 under $10000 


•8( 


$10000 under $15000 


•3,0( 


$15000 under $20000 


•4,6" 


$20,000 or more 


36,1! 






State 
income 

tax 
refunds 






Pensions and annuittes 








Total 


In adjusted 
gross income 


Fully taxable 


Size of adjusted gross income 


Total 




Number 

of 
returns 


Amount 


Number 

0) 

returns 


Annunt 


Number 

o< 
rstums 


Amount 


Number 

of 
rebjms 


Amount 




(9) 


(10) 


(I'l 


(12) 


(13) 


(14) 


(15) 


(16) 


ToW 

Under $2000 , , . . 


7,179,422 

30,713 
26,504 
66,613 
120,725 
194,668 
273.573 

379,136 
494.774 
631.897 
697,950 
1.676.416 
1,064.395 

1.233,209 

238.123 

41,660 

7,860 

917 

289 

80,412 

358,811 

864,502 

1,612,828 

4,262,869 


1,665,612 

10,962 
5,019 
8,366 
21,081 
29.666 
42,026 

62,769 
77.058 
111.009 
133,755 
324.923 
229,036 

362,454 
156,338 
59,650 
22,199 
5,854 
3.407 

19,434 

55.680 

137.201 

289.436 

1.163.662 


4.201,976 

120,889 
211,874 
432,883 
487,212 
445,705 
362,764 

299,905 
252,455 
262,982 
233.341 
419.031 
251.995 

323.282 

77.512 

15,886 

3.576 

516 

168 

533.725 

1.164.838 

791,779 

619,668 

1,091,966 


22,792.021 

419.544 
552.799 
1.342.399 
1.891.907 
2.137,828 
1,856,913 

1,618,728 
1,536,346 
1,555,164 
1,297,376 
2,942,738 
1,767,416 

2,823^78 

785,002 

191,854 

57,842 

9,094 

5,794 

1,603.157 
4.741.321 
4^41.131 
3.623.395 
8.583.017 


♦,000,*01 

100.183 
194.540 
422.009 
469.936 
426.437 
351,501 

290.947 
241.791 
243.521 
223.128 
396.569 
237.168 

307.536 

73.902 

15.266 

3.490 

511 

162 

489.215 

1.123.890 

768.310 

582.578 

1.036.606 


20,4S*,131 

231.878 
391.189 
1.204.871 
1,697,047 
1,865,425 
1,743,130 

1,491,256 
1,351,911 
1,367,138 
1.186,652 
2.715.151 
1.633.669 

2.618.105 

726.240 

177.179 

53.558 

8.409 

5.324 

1.148.048 
4.232.362 
3.936.319 
3.201.768 
7.937,635 


3,«»6,751 

88,768 
173,445 
403,179 
431.276 
394,216 
338,047 

274,182 
215,689 
225,117 
210,647 
362,987 
219,779 

270,838 

62,613 

12,580 

2,666 

409 

113 

443.455 
1.047.429 
722.395 
541.287 
932.185 


19,033^1 

216,7( 


$2000 under $4 000 


346,3'' 


$4 000 under $6 000 


1.170.31 


$6,000 under $8,000 


1.604,1{' 


$8000 under $10000 


1,725,961 


$10000 under $12,000 


1,674,41 


$12000 under $14000 


1,407,0! 


$14,000 under $16,000 


1.193,8; 


$16000 under $18000 


1.291 .2C 


$18 000 under $20 000 


1,140,561 


$20000 under $25000 


2,458,4ft' 


$25 000 under $30 000 


l,543,8f 


$30000 under $50,000 


2,392.6£ 


$50 OOO under $100 000 


648 54 


$100,000 under $200,000 


157,46 




48,821 


$500,000 under $1,000,000 


7,67 


$1,000,000 or more 

All returns, summary: 
Under$5000 


4,92 
1,064,55 


$5,000 under $10,000 


3,999,0»1 


$10000 under $15000 


3,682,57 • 


$15,000 under $20,000 


3.024,57 


$20,000 or more 


7,262,4* 



Footrwtea at end of tal>le. 



Individual Return8/1977 • Returns Filed and Sources of Income 
Table 1.5— Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross income— Continued 

lAH figufes are estimates based on samples— nwnqy amounts ere in thoo»tnds o) dollart] 



27 



size of adjusted gross Incanie 



PensJons and annuities—Continued 



Fully tsxable— Continued 



Reported on Sctwdule E 



Number 

ot 
returns 



Partially taxable 



Number 

ol 
returns 



Amoont 
recerved 



Taxable 
portion 



Number 

ol 
returns 



Amount 



I'T) 



(18) 



119) 



120) 



121) 



(22) 



(23) 



ToW 

Under $2,000 

S2.000 under S4,000 

KOOO under $6,000 

M.OOO under $8,000 

18.000 under $10,000 

$10,000 urxler $12,000 .,.. 

$12,000 under $14,000 .... 

$14,000 under $16,000 ,,,. 

$16,000 under $18,000 . .. 

$18,000 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 

All returns, summary: 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 . 
$15,000 under $20,000 ,. 
$20,000 or more 



M1,2M 
16,042 
35,708 
75,144 
55,471 
60,741 
33,922 

33,250 
36,623 
17,622 
26.623 
37,151 
24,444 

32,033 

12,496 

3,071 

628 

103 

25 



79,763 
163,343 
92,696 
55,544 
109,953 



2.341,3«7 

50,256 
57,955 
193,878 
198.147 
245,118 
143,647 

185,268 
233,883 
112,394 
116,383 
195,770 
183,795 

282,523 

102,723 

27,731 

8,072 

1,975 

1,646 



193,364 
551,991 
476,296 
315,278 
804,438 



451,«M 

11,421 
21,924 
27,697 
49.953 
54,066 
22,818 

33,932 
36,256 
28,636 
19,018 
51,534 
28,247 

45,260 

14,288 

3,614 

764 

124 

54 

52.474 
112,587 
77.968 
64,694 
143.885 



2,«M,10a 

46.562 
107.032 
102.167 
215.917 
331,248 
127,252 

146,059 
267,534 
181,617 
1M,283 
391,820 
150,679 

308.740 

115,751 

31,039 

8,338 

1,343 

728 

224,940 
577,988 

416,405 

406,337 

1,006,436 



1,424,916 

15,114 
44,642 
34,496 
92,862 
129,462 
68,651 

84,219 
158.073 

75,934 

46.063 
256.666 

89.811 

225,447 

77,694 

19718 

4,733 

731 

400 

63,496 
233,279 
255,743 
177,197 
675,200 



246,899 

30,321 
17,807 
13,815 
17,321 
28.407 
16.116 

11.825 
10.923 
20.490 
11.683 
28.012 
15.101 

20,167 

4.077 

727 

95 

6 



54.598 
53,073 
31,448 
39,589 
68,191 



1,122,6M 

156,219 
99,421 
69,857 
71,605 
80,618 
55,182 

63,632 
74,974 
82,343 
56,504 
92,433 
72,680 

121,679 

20,705 

3,353 

679 

74 

142 



313,666 
164,253 
142,148 
190,467 
312,144 



Size ol adMnl gross income 



Ovidends and other distnbutkins received 



Total 



Number 

ol 
returns 



Capital 

gain 

dstiibutions 

received 



Number 

ol 
returns 



Antount 



Nontaxable 
dislnbutions 



Number 

of 
returns 



Domestic and foreign 
dividends received 



Total 



Number 

of 
returns 



(24) 



(25) 



(2«) 



(27) 



(28) 



(29) 



(30) 



(31) 



To« 

Under $2,000 

12,000 under KOOO 

$4,000 under $6,000 

$8,000 under $6,000 

$8,000 under S10.000 

$10,000 under $12,000 ,.,. 

$12,000 under $14,000 .... 

$14,000 under $16,000 .... 

$16,000 under $18,000 .... 

$18,000 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 

All returns, summary: 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 .. 
$15,000 under $20,000 ,. 
$20,000 or more 



9,031,938 

123.034 
107,171 
279,551 
337,161 
418,073 
367,545 

376,397 
453,715 
524,622 
559,196 
1,434,577 
1,122,463 

2,002,611 

716,071 

167,901 

36,451 

4,029 

1,348 

360,881 

904,109 

985,541 

1,296.934 

5.465.471 



19,933,341 

223,361 
51,370 
203,682 
344,973 
413,480 
348,496 

348,612 
407^59 
430,514 
530,140 
1,100,306 
1,256,549 

3,661,910 
4,095,159 
2,865,560 
2.067.534 
768.899 
815,535 

333,062 

903.765 

924.724 

1.140,297 

16.831,452 



810,166 

7.988 
6.661 
24,634 
25,345 
31,444 
34,261 

34,030 
37,796 
45,006 
44,100 
95,381 
99,606 



103,807 

26.167 

5.970 

650 

210 

30.592 
65,700 
90.604 
104.593 
518.677 



46«,3$5 

9.141 
489 

4.020 
12,026 

6,055 
10,353 

9,132 
13,736 
27,727 
13,400 
31,291 
53,686 

104,113 
75,683 
34,012 
22,973 
10,686 
29,630 

11,331 
20,401 
26.596 
45,751 
362,276 



86SJ03 

2.899 
•1,898 
10,736 
32,649 
26,361 
29,024 

26,183 
32,116 
29,731 
39,225 
73,826 
65,684 

161,232 

94,457 

27,349 

6,712 

680 

239 



66,085 

73,365 

84,916 

430,179 



503J09 

9,152 
•132 

4.370 
32.633 
14.286 



8.528 
8.518 
10.664 
12.881 
19.495 
22.584 

100.414 
106.869 
60.350 
55.716 
13,797 
16,230 

9.551 
51.022 
20.289 
26.991 
395.456 



9,014,535 

122.996 
107.171 
279.551 
337.115 
417.599 
367.144 

376.397 
451.662 
524,594 
552,971 
1,432,418 
1.121,506 

1,999,624 

714,484 

167,521 

36,408 

4,027 

1,347 



360,843 

903,589 

985,057 

1,287,711 

5,477,335 



205,069 
50.749 
195.292 
300.314 
393,140 
331,453 

330,953 
385,006 
392,123 
503,859 
1,049,520 
1,180,279 

3,457,382 
3,912,407 
2,771,198 
1,988,845 
744,413 
769,675 

312,200 

832,363 

875,839 

1,067,555 

15,873.720 



Footnotes at end of table 



^' Individual Returns/ 1977 • Returns Filed and Sources of Income 

Table 1.5— Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

[All figures are estjmates based on samples— money amounts are in thousands o) dollafs] 



Size of adjusted gross income 



Total 

Undet $2,000 

$2,000 undsf $4,000 

$4,000 under $6,000 

$6,000 undci $8,000 

$8,000 under $10,000 

$10,000 under $12,000 ... 

$12,000 under $14,000 ... 

$14,000 under $16,000 ... 

$16,000 under $18,000 ... 

$18,000 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 

All returns, summary: 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 .. 
$15,000 under $20,000 .. 
$20,000 or more 



Dividends and ottier distributions received — Continued 



Domestic and foreign dividends received— Continued 



Exclusion 



Number 

of 
returns 



(321 



8,622,432 

107,327 
95,837 
260,216 
308.781 
384.076 
348.147 

355,241 
429,012 
497,559 
527,684 
1,366,987 
1,072,785 

1,951,376 

701,586 

164.749 

35,769 

3,973 

1,327 

319.885 

846.352 

932.384 

1.225^59 

5,298,552 



Amount 



(33) 



1,109,««7 

12,010 
11,479 
34,429 
37,924 
50,797 
45,370 

42,007 
49,015 
57,532 
62.577 
163,539 
134.597 

266,315 

108,145 

27,148 

6,171 

703 

241 



37,504 
109,136 
114,518 
141,983 
706.858 



Dividends in 

adjusted 
gross income 



Number 

of 
returns 



(34) 



5,7»7,539 

75,120 
75.346 
172.570 
213,242 
295,278 
239,750 

221,306 
251,204 
302,996 
324.870 
818.359 
687.804 

1.359.232 

579,918 

150,716 

34,605 

3.901 

1.322 



227,293 
594,263 
607,284 
732,842 
3,635,857 



(35) 



17JS1,6M 

193,058 
39,270 
160,863 
262.391 
342.342 
286.083 

288.946 
335.991 
334,591 
441,283 
885,982 
1,045.683 

3.191.068 
3,804,262 
2,744,050 
1,982,674 
743,710 
769,434 

274.697 
723,227 
761,322 
925,572 
15,166,862 



Number 

of 
returns 



(36) 



2,603,7m 

72,331 
107,960 
153,843 
138,391 
165,316 
166.649 

156,408 
130,975 
170,404 
161,815 
328,634 
249,472 

368,585 

172,923 

47,566 

10.808 

1,256 

430 

246,445 
391,396 
393,240 
393,011 
1,179,674 



(37) 



6,8a6,83a 

162,736 
110,737 
203,318 
232,445 
286,296 
282.007 

224.363 
218.490 
291.278 
361.777 
656^87 
607.866 
1,199.197 
1,189,851 
568,556 
233,710 
37,604 
20,322 



377,396 
618,137 
608,864 
769,051 
4,513,393 



Si2e of adjusted gross income 



Total 

Under $2,000 

$2,000 under KOOO 

KOOO under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 .... 
$10,000 under $12,000 ... 

$12,000 under $14,000 ,.. 
$14,000 under $16,000 .... 
$16,000 under $18,000 ... 
$18,000 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 

All returns, summary 

Under $5,000 

$6,000 under $10,000 ... 
$10,000 under $15,000 .. 
$15,000 under $20,000 .. 
$20,000 or more 



Footnotes at end of table. 



Net loss 



Number 

of 
returns 



138) 



2,432,479 

81,895 
49,543 
73,918 
89,308 
131.555 
119,828 

120,060 
166,644 
194,740 
158,590 
405,560 
254,519 

401,155 

145,383 

31,878 

6,835 

843 

325 



167.091 
259,128 
327,117 
432,646 
U46.498 



(39) 



5,126,1$ 

423,64 

82,431 
130,721 
171,09 
133,71: 
135,711 

201,441 
242,50 
264,871 
247,03- 
665.27: 
447,87 

1,010,52; 

632,93' 

216,57 

83,04: 

23,37. 

13,611 



559.71 
381.85 
471.571 
620,0» 
3.093.02 



Royalty 



Net income 



Number 

of 
returns 



(40) 



379,«S5 

11,206 
10,715 
8,926 
17,914 
10,715 
10,056 

18,110 
19,971 
29,004 
11,426 
38,734 
40,546 

84,213 
47,041 
15,202 
4,980 
803 
291 



23,244 
36,234 
36,213 
52,354 

231.810 



Amount 



(41) 



1,641,442 

42,924 
31,001 
8,842 
10,008 
12,165 
27,238 

24,302 
42,200 
41,553 
20,893 
97,369 
115,353 

262,021 
366,656 
221,509 
160,488 
76,866 
80,078 



76,525 
28,414 
59,200 
96,966 
1,380,316 



Number 

01 
returns 



(42) 



26,569 

300 
•2,927 
•263 
•25 
•2,491 
•851 

•677 
•513 
•58 
•1,850 
•292 
5,062 

3,850 

5,006 

1,651 

621 

101 

31 



3,490 
•2.516 
•1.528 
•2.421 
16.614 



(43) 



136,146 

12.366 
■749 
•4.800 
•73 
•4.383 
•1.084 

•3,046 
•4,758 
•71 
•3,788 
■721 
6,377 

15,038 
38^31 
22.732 
13.950 
1,794 
2,184 



17,916 
•4,456 
•4,130 
•8,617 
101,027 



Sales of capital assets 



Capital gain 

distributions 

reported 

on Form 1040 



Number 

of 
returns 



(44) 



663,635 

8.278 
15,653 
23,414 
26.328 
33,947 
27,660 

33,186 
35,778 
46.676 
43.489 
101.766 
87.571 

135,843 

38,909 

4.474 

621 

36 



40.924 
66.696 
76.507 
110^82 
369.226 



Amount 



(45) 



172,069 

2.816 
3.289 
2.454 
13,230 
11.792 
4,250 

9,187 
4,675 
7,520 
5,459 
33,352 
19,982 

41,318 
7,902 
2,359 
1,455 
60 



7,130 

26,451 

15,646 

15,445 

107.397 



Sales of capitaJ { 
reported on Sdiedule D 



Returns with short-lemi 
capital gains or losses 



Pre- 1970 s»iort-term 
capital loss carryover 



Number 

of 
returns 



(46) 



12,075 
179 



•5 
•385 

•1,744 

•911 

•60 

•1,742 

•1,458 

3,313 

1,773 

377 

122 

"6 



179 

•5 

•443 

■2,657 

8,791 



Amount 



(47) 



174,22 

9,481 



•2: 

■6,241 

•25,40( 

•6,39; 

•62f- 

•30.38911 
•4.eOS' 

52,57! 

26,02( 
7,17f 
4,395 



9,480 

•22 

•6,396 

•32,477 

125,847 



Individual Returns/ 1977 • Returns Filed and Sources of Income 
Table 1.5 — Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

[M figuree are estimates based on sampJes— money amounts are in thousands o< dollars] 



29 



Size of adjusted gross Income 



Sales of capital assets— Continued 



Sales of capital assets reported on Scliedule O-Continued 



Returns witti slwrt-term capital gains or losses— Ckintinued 



Post- 1969 short-term 
capital loss carryover 



Numtier 

of 
returns 



Amount 



Net short-term gain 
after canyover 



Number 

of 
returns 



Amount 



Net short-term loss 
after canyover 



Number 

of 
returns 



Returns with long-term 
capital gains or usses 



Pre- 1970 long-term 
capital loss canyover 



Number 

of 
returns 



(48) 



(49) 



(50) 



151) 



152) 



(53) 



(54) 



(55) 



ToM 

Under K.OOO 

$2,000 under KOOO 

KOOO under J6.000 

$6,000 under tS.OOO 

18,000 under J10.000 

$10,000 iKder $12,000 .... 

$12,000 under $14,000 ... 

$14,000 under $16,000 ... 

$16,000 under $18,000 ... 

$18,000 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 

Al returns, summary: 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 , 
$15,000 under $20,000 .. 
$20,000 or more 



267,037 



3,031,780 



534,730 



1,702,678 



4.656 


222.863 


11.879 


64.104 


5.482 


67.833 


8,252 


93.408 


7.314 


31.361 


7.439 


125.468 


13.443 


124.004 


11.566 


60.455 


8,450 


158.005 


9.506 


115.588 


30.136 


185.413 


26.049 


133.129 


60.701 


660.801 


44.557 


607.402 


13.449 


223,147 


3.581 


109,310 


406 


17.613 


161 


31,856 


17,643 


299,349 


20.040 


180,221 


23,333 


264,794 


27.071 


318,725 


179.040 


1.968.671 



7.303 


67,301 


7.733 


8.232 


10.445 


10.799 


7.162 


9.460 


20.516 


15.824 


16.263 


32.402 


22.991 


29.329 


16.128 


23.822 


23.029 


30.107 


22,992 


42.503 


61.943 


238.742 


65,068 


77.735 


151,975 


461.295 


81.067 


334.843 


22.960 


163.344 


6.038 


101.077 


822 


38.185 


285 


17.575 


19,297 


76.554 


33,862 


35.062 


47,808 


76.325 


53,595 


81.839 


380,158 


1.432.796 



7)3,837 

14.036 
12.728 
15.426 
14.026 
15.879 
24.718 

28.667 
40.760 
33.937 
27.814 
99.795 
84.012 

202,876 

121.383 

36.378 

9.665 

1.246 

493 



28.825 
43.270 
70.043 
85.851 
555.846 



5,293,463 

409,434 
78.678 
92.550 

120.017 
50.976 

175.999 

152.246 
223.910 
273,620 
173.806 
272.102 
282.685 

1.073.058 
1.073,581 
435,961 
249.823 
59.328 
95.689 

503.023 
248.633 
462.688 
536,892 
3,542,227 



4«,t«7 

"832 

•3.674 
•6,262 
•3.027 
•2.417 

•2.073 
•3.480 
•3.738 
•1.693 
•5.211 
•3.582 

6.514 

4.885 

1.172 

299 

16 

12 

4.107 
•9.688 
•5.379 
•8,022 
21.691 



1,201,805 
••46,329 

•98,718 

'649,745 

•22.208 

•8.182 

•7.828 
•4.403 
•4.817 

•14.913 
•111.888 

•38.888 

162,722 
100.428 
19.722 
8,756 
1,569 
1.688 

143.992 
•672,008 
■18.236 
•21.908 
446.661 



Size ol adjusted gross Income 



Sales of capital assets— Continued 



Sales of capital assets reported on Schedule D— Continued 



Returns with long-term capital gains or losses— Continued 



Posl-1969 long-temi 
capital loss carryovei 



Number 

of 
returns 



Hel long-term gain 
after carryover 



Number 

of 
returns 



Net long-term loss 
after canyover 



Number 

of 
returns 



AJI retums with capital 
gains or losses 



Net long-term capital 
gain in excess of any 
short-term capital loss 



Number 

of 
returns 



Amount 



(56) 



(57) 



(58) 



(59) 



(60) 



(61) 



(62) 



(63) 



ToM 

Under $2.000 

$2,000 under $4,000 

KOOO under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 under $12,000 .... 

$12,000 under $14,000 .... 

$14,000 under $16,000 .... 

$16,000 under $18,000 .... 

$18,000 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 

Al returns, summary: 

Under $5,000 

$5,000 under $10,000 ,, 
$10,000 under $16,000 .. 
$16,000 under $20,000 ,. 
$20,000 or more 



67*,43« 

13.438 
10.963 
25.184 
17.623 
26,044 
25,146 

24,777 
31,425 
26,891 
21,489 
78496 
66,950 

159,943 

109,761 

33,004 

7,201 

840 

264 



33,609 

59,743 
62,071 
67.657 
456.459 



l,4«(,491 

314.334 
139.306 
254.794 
198.754 
123.609 
219,701 

300,822 
239,909 
290,852 
158,831 
953,237 
575,913 

2,113,662 
1,464.436 
664.444 
262,237 
76,156 
117.494 



586,157 
444,639 
642.439 
567,677 
6.227,579 



3,923,153 

149,180 
93,192 
174,030 
221,527 
199,772 
188,601 

186,820 
206,749 
219,376 
194.633 
491.390 
397.922 

730.100 
345.692 
95.818 
24,163 
3,086 
1,102 

341,374 
496.327 
491.238 
504.941 
2.089.273 



35,274,162 

1.701,839 
282.568 
471.096 
735.859 
778,211 
722,877 

707,648 

938,307 

1,081,926 

895,259 

2,257,455 

2,379.645 

6,236,215 
6,995,702 
3.719.196 
3.087.964 
1.350.939 
1.931.455 



2.247.351 
1.722.222 
1.909.202 
2.436.815 
26.958.572 



1,455,526 

25,808 
17,592 
38,661 
37,524 
62,062 
55,309 

60,234 
59,706 
80,404 
73,818 
208,664 
159,682 

347,854 

176,727 

42.144 

9.365 

771 

212 



55.600 
125.837 
141.511 
187.959 
944.419 



11,401,548 

428.118 
159.993 
266.654 
839.697 
222.960 
290.622 

378.437 
379.848 
356.357 
203.448 
1.337.647 
853.306 

2.778.171 
1.773.154 
694.371 
253.190 
60.288 
125.088 



720.147 

1.197.474 

806.927 

801.785 

7.875,214 



4,438,871 

152.625 
102.530 
191.940 
246.399 
228.106 
211.261 

216.000 
236.673 
259.671 
230.262 
577.586 
466.976 

832.738 
364,092 
95.307 
23.651 
3.003 
1.071 



369.416 
552,184 
565,972 
597.975 
2.363.424 



34,371,717 

1.564.557 
263.850 
463.779 
760.366 
798.262 
724,683 

706,950 

922,362 

1.068.737 

902.131 

2.282.318 

2,378,576 

6,124,382 
5.701.448 
3.552.588 
2.957.892 
1.312.301 
1.886.516 



2.093.386 
1.757.448 
1.906.892 
2.417.970 
26.196.021 



Footnotee at end of table. 



30 Individual Returns/1977 • Returns Filed and Sources of Income 

Table 1.5— Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are in thousands ot dollars] 





Sales of capital assets-Continued 




Sales of property 






All returns with capital gains or losses-Continued 


omer tnan capital assets 


Size of adjusted gross income 


Net capital gain 


Net capital loss 


Net gain 


Net loss 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


(71) 


Total 


4,601,538 

154,412 
109,064 
192,884 
248,202 
230,323 
218.395 

221.064 
246.136 
269.850 
237.698 
591.292 
481,569 

891,269 
381.619 
99,270 
24,321 
3,077 
1,083 

377,737 
557.148 
574.565 
618.598 
2.473.490 


18,262,268 

640,813 
139,883 
242,685 
388,979 
410,824 
394,337 

379,552 
480,586 
552,303 
471,605 
1,203,846 
1,248,061 

3,327,128 
3,076,078 
1,897,697 
1,559,620 
688,830 
959,443 

1,114,206 
906,978 
1,023,812 
1,254,571 
13,960,702 


1,754,520 

14,581 
19,984 
49,859 
42,278 
68,092 
64.231 

78.781 
80.250 
103,297 
85,524 
264,687 
204,998 

409,874 

207,876 

49,330 

9,740 

889 

249 

48,079 
146,715 
176,294 
233,789 
1,147,643 


1,933,248 

19,213 
26,276 
54,598 
66,752 
80,170 
62,016 

87,165 
97,030 
100,834 
71,492 
263.562 
199.750 

436.683 

275.835 

73.104 

15.772 

1.536 

439 

67.112 
180.897 
189.242 
229.296 
1.266,702 


560,868 

46,290 
18,202 
20,934 
33,752 
30,660 
29.757 

22,301 
33,379 
31,229 
24,168 
73,164 
57,019 

79,605 
43,172 
13,065 
3,402 
550 
199 

71,058 
78,800 
71,088 
69,746 
270,176 


1,488,367 

162.635 
17,568 
30,749 
27,578 
44,468 
40,587 

54,284 
77,698 
42,624 
49.928 
165.258 
173.198 

234.023 
193.816 
93.409 
52.402 
19.537 
9.604 

190.192 
92,807 
139,355 
125,766 
941,247 


310,304 

41,152 
13,154 
19,063 
15,980 
27,363 
16,851 

21,353 
10,617 
16,282 
13,919 
31,535 
19,803 

33,206 
20,065 
7,351 
2,135 
345 
130 

63,960 
52,752 
43,756 
35.266 
114.570 


968,534 

343,971 
30,601 
41,598 
52,661 
42,419 
23,253 

21,353 
13^51 
19,984 
21,709 
45,857 
76,546 

76,687 
80.171 
42.415 
17.750 
12,487 
5,822 

381.818 
129.432 
48.227 

51.323 
357,735 


Under $2000 


$2,000 under $4,000 


$4,000 under $6 OOO 


$6000 under $8 000 ,. .... 


$8,000 under $10,000 


$10 000 under $12000 


$12,000 under $14,000 


$14 000 under $16 000 


$16,000 under $18,000 


$18000 under $20000 


$20,000 under $25,000 


$25,000 under $30000 


$30,000 under $50,000 


$50,000 under $100,000 


$100000 under $200000 


$200,000 under 5500.000 


$500000 under $1 000000 


$1,000,000 or more 


Under $5,000 


$5000 under $10000 




$15,000 under $20,000 


$20,000 or more 




Business and profession 


Farm 


Size of adjusted gross income 


Net proM 


Net loss 


Net profit 


Net loss 


Number 

of 
TOtums 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


Total 

Under $2000 


4,757,I4» 

141,127 
200.051 
282.030 
324.111 
352,372 
337.503 

341.839 
340.151 
314.263 
289.644 
554.291 
388,175 

596,388 

242,814 

42,453 

7,496 

829 

292 

477,743 
821,948 
856,283 

765,137 
1,834,736 


4«,96S,47« 

434,529 

475,652 

992,072 

1,364,938 

1,755.752 

1,840.219 

2.105.310 
2.109.661 
2.096.113 
1,986,465 
4,752,931 
4,162,052 

11,127,796 

9.494.820 

2.942.166 

871.311 

198,412 

255,058 

1,360.183 
3.662.960 
5.034.401 
5,103.368 
33.804.567 


1,507,8«6 

171,575 
61,760 
76,109 
77,867 
65,191 
95,436 

100,349 
102,182 
111,329 
106,341 
193,234 
119,719 

146,896 

44,774 

11,216 

3,136 

544 

208 

288,483 
204.036 
245.572 
270.065 
519.727 


5,360,060 

1,675,677 
222,806 
175,865 
211,041 
202,780 
241,378 

221,967 
200,126 
210,791 
197,724 
370,434 
238,210 

451,929 
331,935 
184.325 
128,743 
57,360 
36,966 

1,982,455 
505,717 
567,724 
504,262 

1,799,902 


979,938 

50,715 
68,125 
77,917 
99,241 
91,216 
80,148 

68,375 
51,518 
62,066 
44,643 
98,465 
64,819 

82,614 

32,464 

6,219 

1,193 

151 

47 

158,715 
228,499 
176,370 
130,382 
285,972 


7,49U19 

92,212 
134,082 
217,001 
376,513 
423,781 
373,383 

401,130 
371,315 
404,717 
459,969 
997,901 
693,742 

1,346,442 

894,169 

236,332 

56,434 

9,700 

2,495 

316,213 

927,375 

952,035 

1,058,479 

4,237,216 


1,205,598 

193.342 
54.443 
89.892 
74.350 
80,643 
79,706 

84^34 
70,389 
80,442 
64,845 
125,225 
71,523 

81,919 
38,507 
12,213 
3,248 
489 
188 

293,739 
198,931 
201,372 
178,244 
333,312 


6,800,685 

2611.116 
182.720 
242,724 
193.326 
351.017 
301.853 

253.466 
207.518 
271.969 
247^02 
404.140 
303,061 

465.831 
442.190 
225.554 
119.523 
34.344 
23.129 

2.919,343 
661,561 
678,938 
603.071 

2037.772 


$2,000 under $4,000 


$4 000 under $6 000 


$6,000 under $8,000 


$8000 under $10000 


$10,000 under $12,000 


$12,000 under $14,000 


$14,000 under $16,000 


$16,000 under $18,000 


$18,000 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 


All returns, summary: 
Under $5,000 


$5,000 under $10,000 


$10,000 under $15000 


$15,000 under $20,000 


$20,000 or more 





Footnotes at end ot table 



Individual Returns/1977 • Returns Filed and Sources of Income 
Table 1.5— Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

lAM figures are esOmates based on samples— money amounts are in thousands ol dollare] ^ 



31 



size of adjusted gross Income 



Partnerstiip 



Total Income 



Number ol 
returns 



Total loss 



Number of 
returns 



Amount 



Net prolit 



Number of 
returns 



Number of 
returns 



(80) 



(81) 



(82) 



(83) 



(84) 



(85) 



(86) 



ToM 

Under tt.OOO 

S2.(XW under KOOO 

U.OOO under 56,000 , 

18.000 under $6,000 

18.000 under {10.000 

110.000 under $12,000 ... 

t12,00O under $14,000 ... 

114.000 under $16,000 ... 

$16,000 under $18,000 ... 

$18,000 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 

AX returns, summary 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 .. 
$15,000 under $20,000 . . 
$20,000 or more 



31.742 
24,116 
39,370 
48,083 
67,950 
66,173 

54.429 
64,559 
61.227 
77.724 
126,862 
123.512 

293.176 

234,297 

76.236 

19,096 

2,191 

754 

69,931 
141,330 
155,271 
166.841 
876,124 



20,619.258 

342,325 
40.159 
169,604 
242,668 
351,971 
341,214 

291,007 
422,798 
425.264 
619.960 
904.061 
991.590 

4.045.412 
6,058,439 
3,291,591 
1,536,419 
327,691 
217,644 

446,759 

701,367 

871,159 

1,229,126 

17,371,846 



1,010.026 

54,272 
10.758 
19,208 
20,861 
17761 
21,861 

24,030 
42,595 
44,557 
47,024 
94,951 
96,109 

233,295 

193,003 

68,634 

18,962 

2,309 

826 



72,628 
50,252 
69,912 
110,145 
707,089 



8,647,101 

1,917,025 
66,946 

104,471 
66,416 

104,984 
92,775 

72.140 
101,229 
130.127 
130,865 
276,133 
297,055 

1,146,970 

1,660.194 

t. 259,6 10 

904,625 

212176 

179,358 



2,033,664 
228,181 
226,716 
300.419 

5.858.122 



1,27»,076 

26,729 
23,449 
36,742 
47,655 
66,336 
64,661 

52.347 
64.098 
54,359 
76,338 
121,651 
110,307 

263,962 

196,479 

69,628 

13,304 

1,380 

431 



60,262 
137,649 
151,807 
160,216 
769,142 



1t,776,6«» 

122,451 
37,692 
122,001 
234,686 
333,715 
322.967 

268,805 
416,274 
391,432 
589,682 
874,902 
962,500 

3,776,400 
5,674,097 
2,920,638 
l,2n,963 
261,525 
168,736 



195,505 

665,242 

846,540 

1,163,620 

15,916,761 



187) 



6,a«4.S13 



48,059 


1,697,151 


10,601 


66,679 


17,520 


56,669 


17,271 


58.237 


14,190 


86,728 


20,847 


74.528 


23,377 


69.936 


37,504 


94.705 


40,802 


96,275 


39,615 


100,566 


86,314 


246,974 


78,999 


267,966 


192,502 


879,957 


141.590 


1,295,852 


45.552 


888,659 


12.601 


547169 


1,556 


146,009 


568 


130,450 


65,110 


1,763,410 


42,531 


182,055 


65,701 


201,097 


%,444 


234,915 


559,702 


4.403,036 



Soe ol adjusted gross income 



Number of 
returns 



Total loss 



Number of 
returns 



Amount 



Net profit 



Number of 
returns 



Number ot 
returns 



(88) 



(89) 



(90) 



(91) 



(92) 



(93) 



(94) 



Total 

Under $2.000 

$Z00O under $4,000 

KOOO under $6,000 

$6,000 under $6,000 

$8,000 under $10,000 

$10,000 under $12,000 .... 

$12,000 under $14,000 .... 

$14,000 under $16,000 .... 

$16,000 under $18,000 .... 

$18,000 under $20,000 . . . . 

$20,000 under $25,000 .... 

$25,000 under $30,000 .... 

$30,000 under $60,000 .... 
$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 

All retaxns. summary: 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 .. 
$15,000 under $20,000 .. 
$20,000 or more 



348,343 



1,484,844 



5,790 


31,054 


•5,884 


•6,223 


9,967 


14.991 


13,964 


20.817 


16,396 


33,917 


13,679 


19,637 


16,550 


24,367 


12.959 


45,638 


16,016 


36,841 


16.236 


21,905 


40,449 


124,776 


33,439 


72,972 


66.393 


277,976 


54,925 


328,674 


19,025 


191,795 


5,490 


108,060 


844 


39.245 


335 


63,636 


17.821 


46,375 


34.180 


60,628 


39.485 


87,319 


35,957 


63,069 


220,900 


1,207,154 



45,380 

1.087 

•1,502 

•367 

•125 

•3.862 

•45 

•1,907 
•450 
•2,738 
•2.644 
3.302 
2,176 

14.525 

6.273 

3.167 

816 

134 

50 



2,689 
4,354 
2,018 
5,966 
30,433 



185,100 

31,212 
•2,567 
•3,101 
•2.607 
•1.641 
■220 

•5,077 
•2,690 
•1,169 
•3,543 
1,941 
13,422 
40,142 
37,624 
16,485 
12722 
4,978 
3,937 



33,800 

7,348 

7,735 

4,964 

131,262 



1,450,288 



5,763 


29.935 


•5,684 


•6.223 


9,967 


14,991 


13,964 


20,817 


16,396 


33,917 


13,679 


19,424 


16,214 


24,060 


12,959 


45,638 


16,756 


38,796 


16,236 


21,905 


40,202 


124,766 


33,439 


72,963 


65,632 


276,051 


54,490 


326,954 


18.591 


187.523 


5.398 


107,002 


825 


38,507 


328 


61,803 


17,794 


46,256 


34,180 


60,628 


39,149 


86,799 


36,695 


63,024 


218,805 


1,194,559 



40,518 

1,031 

•1,502 

•367 

•125 

•3,862 

•28 

•1,571 
•450 
•2,738 
•2844 
3,301 
2009 

12.632 

4,685 

2,483 

571 

90 

29 



2,533 
4,364 
1,666 
5,966 
26,000 



(95) 



170,821 

30.094 
•2.587 
•3.101 
•2,607 
•1.641 
•7 

•4,770 
•2,690 
•1,124 
•3,543 
1,932 
13,403 

38.218 
34,903 
12.213 

11,645 
4,240 
2105 



32,681 
7,348 
7,215 
4,919 
116.658 



Footnotes at end ot latile. 



32 Individual Returns/ 1977 • Returns Filed and Sources of Income 

Table 1.5 — Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

jAI Ijgures are estimates based on samples— money amounts are in thousands ol dolla/s] 



Size ol adjusted gross income 



Small Business Corporations 



Total income 



Number of 
returns 



Total loss 



Number of 
retums 



Amount 



Net profit 



Number of 
retums 



Net loss 



Number of 
retums 



Amount 



(96) 



(97) 



(98) 



(1001 



(101) 



(102) 



(103) 



ToW 

(Mar $2,000 

t2.000 under $4,000 

KOOO under $6,000 

18,000 under $8,000 

18,000 under $10,000 

tlO.OOO under $12,000 .... 

112,000 under $14,000 .... 

$14,000 under $16,000 .... 

tie,000 under $18,000 .... 

$18,000 under $20,000 .... 

$20,000 under $25,000 .... 

$2S,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 

Ail returns, sunuTary: 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 .. 
$15,000 under $20,000 .. 
$20,000 or more 



309,905 

6,127 
•1,001 
4,210 
4,337 
4.581 
11,116 

11,356 
9,204 

14,140 
7,120 

34,082 

24,197 

86,169 
62,484 
22,097 
6,593 
629 
262 



7,997 

12,259 

25,472 

27,464 

236,713 



108,056 
•1,261 
81,521 
13,738 
M.379 
33.725 

40.216 
30,497 
74,610 
42,490 
105,026 
133,609 

669,094 
1,032,212 
684.170 
447.924 
156.378 
151,534 

164,594 
70,360 
90,441 

131,097 
3,369,946 



232,569 

20,611 
5.329 
2.342 
9.057 
19.374 
15.710 

7.426 
7.560 
7,371 
10,665 
27,145 
14,733 

42,427 
27,307 
11,138 
3,531 
575 
248 



27,653 
29,060 
27.623 
21.129 
127.104 



2,114,210 

684,507 
28,841 
65.416 
52.984 
95.506 
96.244 

27.489 
40.089 
41.076 
X,822 
69,727 
68,796 

209,948 
253,104 
163,938 
109^88 
42.291 
34.143 



157.360 
152.548 
83.171 
951.235 



3,625,0M 



5.055 


61.485 


•982 


•1.168 


•3.378 


•26.298 


3.739 


12.341 


4.534 


30.307 


11.077 


33,451 


11.306 


40.149 


9.148 


30.467 


14,020 


74.086 


7,120 


42.419 


34,082 


104.940 


23,575 


132.120 


83,959 


635.935 


60,405 


1,004.219 


21.026 


656.948 


6.261 


426.556 


755 


149,858 


235 


142,343 


6,074 


82,708 


11,614 


68.892 


25,326 


90,070 


27,344 


130.502 


230.298 


3,252.918 



219,728 

20.219 
5.327 
1.515 
8.209 
19.374 
15.464 

7.426 
7.560 
7,356 
10,680 
26,885 
14,047 

39,152 
24,121 
9,050 
2,688 
446 
208 



26.432 
28.212 
27.376 
21.111 
116.597 



1,912,863 

657.937 
28.748 
10,193 
51,588 
95,434 
95,970 

27,422 
40,059 
40,552 
30,751 
69,641 
67.308 

186,789 
225.111 
136.716 
87.920 
35,771 
24,952 



688,009 
155,891 
152,178 
82,577 
834,207 



Ottier inaime 



Statutory adjustments 



Size of adjusted gross income 



Number ol 
retums 



Totai 



Number of 
retums 



Amount 



Number of 
retums 



OsabJIity 
income exclusion 



Number of 
returns 



(104) 



(105) 



(106) 



(107) 



(1081 



(109) 



(110) 



(111) 



ToW 

Under $2,000 

$2,000 under KOOO 

KOOO under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 under $12,000 .... 

$12,000 under $14,000 .... 
$14,000 under $16,000 .... 
$16,000 under $18,000 .... 
$18,000 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 

AB rettfns, summary 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 .. 
$15,000 under $20,000 .. 
$20,000 or more 

Footnotes at end of tat)ie. 



2,445,403 



3,057,479 



41.267 


46.904 


46,371 


44.466 


118,923 


171.249 


100,462 


105.399 


106.451 


121.829 


138.926 


127.513 


137.604 


84,601 


170.260 


177.432 


181.476 


156.744 


163.217 


139.269 


432,476 


328.068 


293,943 


285.884 


367.751 


575.443 


111.702 


408.365 


26.785 


165.124 


6.623 


70.834 


866 


28,067 


296 


20^87 


148.368 


145.512 


265.106 


344,335 


347.230 


285,333 


444.253 


400,226 


1.240.446 


1,882,073 



161,297 

27,725 
2,294 
5,376 
3,868 
7,377 
8,224 

6.659 
5.569 
11,691 
6.975 
13.469 
14.382 

26.155 

14.453 

5,045 

1,667 

255 

91 

32,197 
14,465 
19,386 
19,732 
75,517 



3J17,234 

2,370.655 
25^93 
35.666 
25.240 
39.154 
38.257 

26.327 
21,135 
42,104 
25,248 
56,672 
47,331 

164.733 
152.530 
110.906 
107.396 
18.930 



2,410.453 

85.574 

79,444 

73.626 

668.137 



7,529,959 

94.580 
62.642 
159.029 
258.420 
348.983 
412,563 

476.661 
520.834 
564.891 
551,853 
1,295,435 
893,250 

1,350,275 

441,527 

83,266 

14.110 

1^97 

343 



228,541 

695.113 

1.129,477 

1,397,325 

4.079.503 



1S,442J92 

339.546 
194.268 
368.936 
482.059 
660.763 
751.193 

834.845 
844.441 
912,262 
870.443 
2.076.543 
1.576.792 

3.188.070 

1.763.148 

444.220 

109.144 

15.927 

9.791 



716.716 
1.328,856 
2,002,708 
2.210,476 
9,163.636 



247,524 

46,976 
27.196 
38.517 
33.532 
25.225 
28,233 

16,904 
20,428 
•7,006 
•1,668 



•55 



91,332 
80,114 
59,032 
15,207 
•1,839 



83«,42( 

195.51f 
120.68< 
154.396' 
95.487 
90.79f 
92.45! 

37.70J 
43.371 
■5,78' 

•73; 

•1.71^ 

•so; 

•28»' 



386.56! 

270.31! 

163.35! 
16.68) 
•2,50! 



Individual Returns/ 1977 • Returns Filed and Sources of Income 
Table 1.5 — Joint Returns: Sources of Income, Deductions, and Tax Items by Size of Adjusted Gross Income— Continued 

[All figures are esbmates based on samples — money amounts are in thousands of dollara] 



33 



Size ot adjusted gross income 



Statutory adiustments — Continued 



Payments to an 

Individual 
retirement account 



Number 

of 
returns 



Payments to a 
selt -employed 
retirement plan 



Number 

ol 
returns 



Employee 
business 
expenses 



Number 

ol 
returns 



Moving 
expenses 



Number 

ol 
returns 



Amount 



Forleited 
interest 
penalty 



Number 

ol 
returns 



(112) 



(1131 



(114) 



(115) 



(116) 



(117) 



,118) 



(119) 



(120) 



(121) 



ToW 

Under $2,(XX) 

$2,000 under $4,000 

(4.000 under {6.000 

16.000 under $8,000 

$6,000 under $10,000 

$10,000 under $12,000 .... 

$12,000 under $14,000 ,.. 

$14,000 under $16,000 .... 

$16,000 under $18,000 ... 
$18,000 under $20,000 

$20,000 under $25,000 , . . 

$26,000 under $30,000 , , . . 

$30,000 under $50,000 , . . . 
$50,000 under $100,000 ,. 
$100,000 under $200,000 . 
$200,000 under $500,000 . 
$600,000 under $1,000,000 
$1,000,000 or more 

All returns, summary: 

Under $5,000 

$5,000 under S10.000 ... 
$10,000 under $15,000 . , 
$15,000 under $20,000 .. 
$20,000 or more 



1,M«,40« 

12.926 
3.559 
12.936 
26,056 
58.627 
66.162 

80.616 
78.125 
104.636 
103.706 
301,120 
236,599 

383,720 

146,825 

26,360 

4,001 

334 

81 



19,284 

94,820 

182,237 

251,028 

1,099.040 



2,077,259 

18.970 
1.420 
7.889 
16.712 
55.219 
63.931 

78.690 
80.324 
108.363 
115.344 
373,292 
320.966 

547.907 

235.983 

44,497 

7.027 

588 

137 



21,544 
78,666 
180,649 
266.003 
1.530.398 



5ia,619 

3.421 
■2.158 

6.394 
12.276 
19,957 
17,290 

15,166 
17,308 
16,628 
14.909 
49.375 
44.162 

143.736 

121.702 

29.216 

6,438 

487 

97 



9,023 
35,183 
38,931 
42,269 
394.213 



1,678,923 

3,625 
•991 

3,299 
11.220 
12,915 
14,561 

18.392 
21.631 
21.123 
23.853 
86.462 
105.460 

497.361 
642.910 
179.567 
32,048 
2,958 
648 

6.127 
25,823 
39.440 
60.119 
1.547.413 



4,344,825 

21.319 
24,162 
70.371 
141.436 
204,567 
223,776 

300,263 
327.866 
367.187 
351.740 
827,772 
553,104 

738,553 

169,977 

28,397 

3,857 

368 

117 

79,684 

382,174 

671,103 

889,719 

2,322,145 



7,673,786 

79,406 
58,188 
161,465 
278,447 
377,604 
451,401 

560.720 
530.000 
576,839 
530,076 
1,179,304 
791.518 

1.370.442 

540,014 

130,681 

29,051 

5,002 

4,628 



221,191 

733,919 

1,293,245 

1,374.791 

4,050,641 



1,07a,32« 

5,116 
4,304 
20.605 
67.534 
61.368 
95.497 

76.142 
100,673 
107,512 

90,078 
170,444 

100613 

158,457 

28,070 

2.456 

412 

34 

12 



20.139 
128.787 
216.756 
253.144 
460.498 



2,247,414 

10.564 
8.119 
20.481 
71.213 
98.431 
115.018 

90.183 
152.533 
174.154 
165,452 
357,541 
275,579 

550,809 

137.628 

15.471 

2.871 

176 

1.192 



29.721 
179.086 
276.530 
420.810 
1.341.267 



215,685 

6,725 
■3.919 
15.487 
11.640 
10,590 

9,636 

12.852 
9,872 
11,186 
16.014 
29.193 
25.121 

40.606 

10.617 

1.813 

358 

31 

5 

14.559 
33.802 
30, 
28,698 

107.744 



75,405 

16.373 
■4.465 
1,138 
2.755 
1.387 
4.375 

3,624 
602 
1.983 
2.753 
6.718 
3.527 

12.100 

10.806 

1,831 

697 

63 

6 



21,235 
4.884 
8,536 
5,001 

35,750 



Statutory adjustments— 
(Xintinued 



Size ol adjusted gross income 



Alimony paid 



Number 

o( 
returns 



Amount 



Income earned abroad 



Total 



Number 

ol 
returns 



Amount 



Tax-exempt amount 



Number 

ol 
returns 



Taxable amount 



Number 

ol 
returns 



Amount 



(122) 



(123) 



(124) 



(125) 



(1261 



(127) 



(128) 



(1291 



ToM 

Under $2,000 

$2,000 under $4,000 

$4,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 under $12,000 . ... 

$12,000 under $14,000 .... 

$14,000 under $16,000 ... 

$16,000 under $18,000 ... 

$18,000 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 

Ail returns, summary: 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 .. 
$15,000 under $20,000 .. 
$20,000 or more 



199,194 

1.616 

■522 
■4,201 

2,148 
•5,591 

5,252 

4.480 
7,894 
15.015 
15.196 
31,484 
19,589 

51,252 

27,313 

5,707 

1,728 

229 

77 



2.901 
11.077 
11,384 
36,453 
137,379 



753,529 

8,002 
•372 
•6.138 
3,511 
■10125 
7,421 

6,521 
11.452 
20.965 
31.692 
68,306 
68,880 

198,470 
192,070 
71.885 
37.406 
7.134 
3.179 



8.985 
19.164 
15.769 
62.281 
647.330 



63,4(8 

8.859 
■1,268 
■3,694 
■635 
■2,215 



•4,352 
•1,760 
•3,022 
•3,062 
•10,948 
■824 

14,940 

6,418 

1,280 

193 

14 

4 



12,976 
■3,695 
•6,107 
•6,089 
34,621 



2,184,989 

134,962 
■10,572 
■17,632 
■7,309 
■75,019 



■53,560 
■53,113 
■93,679 
■62,832 
•365,999 
■36,827 

613,969 
442,935 
147.252 
42,652 
5,014 
1.623 

165.871 

■89.624 

■106.345 

■in.85« 

1.656.291 



■846 
■3.694 

■635 
■2.215 

■2.358 
■1,760 
■3.022 
■3.062 
•10.678 
■824 

13.511 

6.174 

1,229 

187 

14 

4 

12553 
•3.695 
•4.113 
•6,089 
32,621 



(92,339 

■130,517 
■2,698 

•17,632 
•7,283 

•39,471 



•32,076 
•26,400 
■51,211 
■56,431 
•185,414 
■13,835 

194,687 

106.961 

23.406 

3,991 

255 

70 



143.551 
■54,050 
■58,401 
■107,717 
528,620 



■3.161 
■422 

■423 
■1.793 

•3.748 
•1.760 
■3.022 
■1.531 
■10.948 
•824 

14.356 

6.246 

1.280 

193 

14 

3 

•3.563 
•2216 
■5,503 
■4,658 
33,864 



1,292,650 

■4,446 



•26 

■35,549 

■21,604 
■26,713 
•42,467 
•26,401 
•180,585 
■22,992 

419,302 
335,975 
123.845 
38.660 
4.759 
1.653 



■12.319 
■36.574 
■46.944 
■70,141 
1,127.671 



■Estmaie should tie used with caution t>ecause ol the small number of sample returns on which It is twsed 
■■Identifies (a) sae classes lor wtuch data were deleted because of the small numt>er of sample returru on which ttiey were baaed and (b) combined frequencies or amounts ttiat Include ttie data thus deleted from anottier size dass. 
NOTE: Detail may not add to total because of rounding. 






34 



Individual Retums/1977 • Returns Filed and Sources of Income 



Table 1.6— All Return*, Taxable Returns, and Nontaxable Return*: Number of Return*, Income, Deduction*, and Credit*, by Size 
of Income Under Alternative Concept* 

[All flguTea are estimates based on samples — money amounts are in thousands of dollare] 





Number 

of 
returns 


Amount 

of 
Hicome 


Tax preferencee 

excluded from adjusted 

gross Income' 


Investment Interest 
per income 
concept' 


Adjusted 
gross 

Income 
lessdefic) 


Itemized deductions per income 


concept 




Total" 


Interest paid 
deduction* 


under alternattve concepts 


Number 

o( 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

o( 
returns 


Amount 


Nunter 

of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


Part 1— All Returns 

sua of adjuttod groM tncoma 
Total 


((,(34,(40 

86,581.237 
46.386 
5.232 
1.786 

((,(34,(40 

86.567,060 
57,125 
7.396 
3.059 

((,(34.(40 

86,563.699 
59.975 
7.761 
3.205 

((,(34,(40 

86.584,474 
43.583 
4.919 
1.664 

(4,3(l,13( 

64.327,796 
46.331 
"7,012 

(4,3(1 ,13( 

64,313,643 

57.047 

"10.448 

(4,3(1 ,13( 

64.310.292 

59.888 

"10.956 

• • 

(4,3(1,I3( 

64.331,024 
43,536 
"6579 


1,15(,4»2,22S 

1,138.516.933 
12,879.068 
3.477.411 
3.616.614 

1,17(,1(7,(4( 

1,150.446.606 
16,035.747 
4.947.074 
6.736,217 

1,1(4,725,1(3 

1,156.600,524 
16,897,818 
5.196.961 
7.029.860 

1,152,20(,37« 

1.133.468,535 
12.085.693 
3.263.480 
3.400.471 

1,097,704,0(9 

1.077,751,732 

12.863.587 

"7,068.751 

•• 

1,11S,((9,119 

1.088.176425 

16.014.329 

"11.678,365 

1,122,060,950 

1,092,969,240 

16.873.547 

"12,218,1« 

1,091,773,405 

1.073.040,722 
12.072.452 
"6.660,230 


15,530,553 

15.480.321 
43.444 
5.049 
1.738 

15,530,552 

15.466.061 
54,265 
7.214 
3.012 

15,530,552 

15,462,783 
57,033 
7,578 
3,158 

15,530,552 

15,483,475 
40.723 
4,737 
1,617 

13,32(,91( 

13.276.724 

43.412 

"6,782 

•• 

13,S2(,91( 

13,262.490 

54.209 

"10,219 

13,339,91 ( 

13.259.221 

56.969 

"10,728 

13,329,918 

13.279.871 
40.697 
"6,350 


29,232,9S( 

21,659,011 

2.194.669 

960.844 

1.418.434 

2(,232,95( 

19.805.860 
2,712,364 
1,276149 
2438,584 

29^32,958 

19.699.387 
2.758,258 
1^96,049 
2479,264 

29,232,959 

21,880,541 

2,045,116 

936,809 

1,370,492 

24,346,9(1 

19,773,028 

2.194.584 

"2.379.269 

24,34(,((1 

17.931.887 

2.703.572 

"3.711.423 

" 

24,348,8(1 

17.825,937 

2.748.942 

"3.772.X1 

24,34(,((1 

19,994,536 

2.045.054 

"2.307.290 

•• 


13,333,529 

13,345,690 
32,616 
3,658 
1,365 

13,523,9(4 

13.477.663 
38.780 
5.248 

2m 

13,523,9(4 

13.474.302 
41.630 
5.613 
a419 

13,393,539 

13,348.927 
29,813 
3.545 
1.244 

12,943,513 

12,906,707 

32,586 

"5.220 

•• 

13,079,(39 

13.033.682 
36,736 
"7.519 

13,079,(36 

13.0X,331 
41,576 
"8.029 

12,943,513 

12.906,936 
29,790 
"4,787 


6,2(3,(4( 

5,625,793 
403,737 
133,240 
121,076 

(,557,538 

5,908.738 
401.396 
134.906 
112.499 

(,557,53( 

5.753,789 
464.013 
150.114 
169.622 

(,2(3,(4( 

5,798,491 
317,367 
101,115 
68.852 

5,930,9(4 

5,275,589 

402,037 

"253.038 

9,181,(31 

5,534,562 

400,499 

"246.770 

(.181,631 

5,381.985 

481.366 

"318.458 

5.930,8(4 

5,446,768 

316.544 

"167,333 


1,159.492.225 

1,138.518,933 
12,879,068 
3.477.411 
3.616.814 

1,159.4(2.225 

1.136,549.466 
13.724.778 
3.805.830 
4,412.132 

1,16(,492J25 

1,135.901.137 
14.139.560 
3,900.932 
4,550.596 

1,159,492,225 

1,139.257,026 
12.403.281 
3.364,596 
3,467.324 

1,097,704,0(( 

1,077.751,732 
12,863.587 
"7,088.751 

1,0(7,704,0(9 

1,075,779,100 

13,711.256 

"8,213.714 

• • 

1,097.704,0(( 

1,075.133.303 
14,124,604 
"6,446.162 

1,0(7.704,0(( 

1.078,487,510 
12,388.996 
"6827,563 


22,(((.507 

22.843,881 
46.694 
5.164 
1.768 

22.(99.343 

22.830,934 
56,172 
7,249 
2.988 

22.896.507 

22.827.736 
56.022 
7.615 
3.134 

22.9((.343 

22.846.965 
42.891 
4.650 
1.647 

21.(97.399 

21.844.796 
45.642 
"6.928 

21,997.202 

21.831,864 

55,104 

"10.234 

21.(97.3(( 

21.626.676 

S.945 

"10.745 

21.(97.202 

21,847,862 
42,646 
"6.494 


138.519.421 

134,299,835 

2.514,624 

802.490 

902,472 

131.961,9*3 

128,063.433 

2.232.747 

724,564 

941.139 

138,519,421 

133.698.667 

2.783.140 

894.142 

1.143,272 

132.235.575 

128.817,6X 

2.029,654 

642.297 

745,793 

132.079.4(7 

127.674,941 

2,505,630 

"1,696,917 

125.(94.(57 

122,010,426 

2,225,802 

"1,658,429 

132.076,4(7 

127,275.219 

2.772,900 

"2,028.369 

128,145,(23 

122,741.836 

2,023,171 

"1,380.816 


20,(90.417 

20.847.927 
36.828 
4.200 
1,462 

19.443.401 

19.411.490 
27.738 
3.047 
1.126 

20^90,417 

20,834.711 
47.005 
6.113 
2.588 

19.4(9.(12 

19.466.457 

21,479 

2,090 

586 

20.130.2(7 

20.087,816 

36,792 

"5.659 

•• 

1(,7«2,7»4 

18.730,932 
27,690 
"4.172 

20,130J(7 

20.074.625 
46.944 
"8.698 

• • 

1(,(05,0(4 

18,780,956 
21,453 
"2.675 


47J25.4M 


Under $200 000 


46,967,385 


1200 000 under S500 000 


565,136 




159.346 


Si 000 000 or more 


133.604 


Total 


41,2(7,(32 


Under $200 000 


41.063.339 


1200 000 under $500 000 


164.884 


$500 000 under $1 000 000 


27.960 




11,748 




«im,iM 




46.796.286 


$200 000 under $500 000 


662.009 


$500 000 under $1 000000 


180.653 




184,526 


Tolel 

Under 1200000 


41,541,(23 

41.363,032 


$200000 under $500000 


147.167 




21.806 


$1000000 « more 


9.616 


Part II— TaxabI* Raluma 

Size ol idlueled grote IncoiM 
Total 

Under$200000 


45J01,404 

44,947.691 


$200000 undef $500000 


562.454 


$500,000 undei $1000.000 


"291.259 


$1 000 000 Of more 


•• 


Total 

Undef$200000 


3(,(1(.574 

39.416.029 


$200000 under $500000 


163.840 


$500000 under $1000000 


"39.705 


$1,000,000 or mofe 

(lie ol idluttad gnxe Inconw plus 
eicltided tax pretafencee 

Total 

Undet $200,000 


•• 

45J01.404 

44.779.617 


$200,000 under $500 000 


658.297 


$600 000 under $1 000 000 


"363.490 


$1,000,000 or more 


•• 


Slit ol •dluetod grou Incoow 

Total 

Under $200,000 


3(.(70.740 

39.693.106 


$200000 under $500000 


146.213 


$500,000 under $1,000,000 


"31,422 


$1000,000 or more 


•• 







FootrwtM at end of table. 



Individual Return8/1977 • Returns Filed and Sources of Income 35 

Table 1.6— All Returns, Taxable Returns, and Nontaxable Returns: Number of Returns, Income, Deductions, and Credits, by Size 
of Income Under Alternative Concepts — Continued 



lAII lijufes are estmales b«s«<i on samples— money amounts a/e in thousands o( dollara] 
























Number 

ol 
returns 


Amount 

ot 
Inconw 


Tax preferences 

excluded from 

ad|usled gross Income' 


Investment Interest 
per income concept- 


Adjusted 
gross 

Income 
less 
deticfl 


Itemized deductions per income 


concept 


Tax status and size ol income 


Tola!" 


Inierest paid deducDoo" 


under aJtemative concepts 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


15) 


16) 


(7) 


16) 


(9) 


(10) 


(11) 


Part III —Nontaxable returns 
ToW 


22,353,902 

22.253.442 
55 
••5 

22,253,503 

22.253,417 
78 
"7 

23,253,603 

22.253.407 
87 
5 
3 

22^53,503 

22.253.450 
48 
••4 


e«,76^18« 

60.767.201 
15.461 
••5.474 

•3,29«,S26 

62.270.183 
21.418 
••6.925 

(2,674,333 

62.641.284 
24.271 
3.740 
4.938 

«0,434,«74 

60.417.612 
13.441 

••3.721 
■ • 


l,303,«34 

2.203.597 
32 
"S 

2J03,634 

2.203.571 
5« 
••7 

2,203,(34 

2.203.582 

64 
5 
3 

2,303,U4 

2.203.604 
2« 
••4 


1.685.993 
64 
••9 

1.873.973 

6.792 

••3.312 

1.673.450 
9.315 
1.318 
1.994 

ijmjm 

1.686.005 
82 
••9 


440,016 

439.983 
30 
••3 

444,021 

443.961 
••47 

uAjm 

443,971 
54 
"3 

440,016 

439.991 
••25 


353,112 

350.204 

1.700 

••1.276 

375,707 

374.176 
"1.531 

375,707 

371.804 

2,625 

••1,276 

363,1I3 

351,704 
••1.479 


60,78«,16« 

60,767.201 
15,481 
••5,474 

(0,7((,1S« 

60,770.388 
••17.771 

(0,7(«,15( 

60.767,834 
14.956 
••5.367 

eO,7»»,15( 

60.769.516 
••18,640 


9M,141 

999,085 
52 
••4 

•M,141 

990.070 
68 
"3 

9M,141 

999.060 
77 
"4 

9*9,141 

999,093 
45 
••3 


6,443,933 

6,424,895 

8,994 

••9,045 

6,067,227 

6,053,007 

6,945 

"7,275 

6,442,933 

6,423,648 
10,241 
"9,045 

6,0(9,752 

6,075,794 

6,683 

"7,275 


760,150 

760,111 
36 
••3 

(•0,(07 

680,558 
"49 

7(0,150 

760,086 
61 
"3 

((4.52( 

684,501 
••27 


2,024,0(5 


Under S200000 


2,019,694 


$200000 under $500000 


2,682 


$500 000 under $1 000000 


••1,689 


11 000 000 or more 




Sin ot tipmM hconw' 
Total 


1,(4(J5( 


Under $200000 


1,647,310 


$200000 irder $500000 


••1,048 


$500000 under $1 OOO.OOO 


•• 


$1000000 or more 


— 


tiduMtf til prafartiKM 
Total 


2,034,0(5 


Under $200000 


2,018,666 




3,708 


$500 000 under $1 000000 


••1,689 






Ste Ol adjuttd groM hcomt 
ToW 


1,(70M3 




1,669,927 


$200000 under $500000 


"966 




•• 


$1 000 000 or more . . . 


*• 







FootnotM at •nd of b 



36 



Individual Retums/1977 • Returns Filed and Sources of Income 



Table 1.6 — All Returns, Taxable Returns, and Nontaxable Returns: Numlwr of Returns, income, Deductions, and Credits, by Size 
of Income Under Alternative Concepts — Continued 

[Alt figures are estimates based on samples — money amounts are In thousands ol ddlara] 



Tax status and size of income 
under alternative concepts 



Itemized deductions per inconie concept — Continued 



Taxes paid deduction 



Numt)er 

of 
returra 



Contrlbutioia 
deduction 



Number 

of 
returns 



Medical and dental 
expense deduction 



Nunt)er 

o( 
returns 



Total miscellaneous 
deductions 



Number 

of 
returns 



Zero bracltet amount 



Number 

of 
returns 



Exemption 
amount 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



Part I —All Ratum* 

Size of adjueted gn»i« jnconw 

Tolil 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Wz* o( eipanded kKonW 

Total 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Size of adjustad gnu Income plua 
excluded tax pieteiin c e i 

Total 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Size of adlustod gross bicoiM 
lest Invostaient Intarett 

Total 

Under $200,000 

$200,000 under $600,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Part II — Taxabia Raluma 

Slie o< edluttad grass Incom* 

Total 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Size ol expanded Incomoi 

Total 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Size of adiustad groaa Incoma plua 
axdudad tax pretefancaa 

Total 

Under $200,000 

$200,000 under $600,000 

$500,000 under $1.000,000 

$1,000,000 or more 

Size of ad|uatod gnaa tacomo 
le 

Total 

Under $200,000 

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

Footnotes al end of table 



22,777 JM 

22,724,805 

45,637 

5.159 

1,765 



22,777,M6 

22.712,025 

55.112 

7,246 

2,983 



32,777,$M 

22,708,675 
57,961 
7,611 
3,129 



22,777 JM 

22,728.027 

42,849 

4,846 

1,644 



21,M>,«M 

21,797,325 
45,693 
••6.920 



21,784,560 

55,052 

••10.226 



21,«4«,SM 

21,781,220 

57.S82 

••10,736 



21,M9,IM 

21,800.539 
42,812 
••6,487 



51,I74,«87 

50.496,932 
959,749 
258,659 
259,547 



51,974M7 

50,335,292 

1,024,175 
290.579 
324.841 



51J74M7 

60,287,120 

1,065,206 

299,638 

333.025 



$1,*74,«i7 

50.561.278 
926,025 
248,333 
250,263 



M,S»4,9''0 

49,117,271 

959,092 

••618,008 



SO,SMJ70 

48.955,620 
1,023,449 
••616.301 



48,907,582 
1,054,426 
••632,363 



50,$»4J70 

49,171,605 

924,400 

••498.466 



21,S2$,1«7 

21,476,833 

44,574 
5,0^ 
1,731 



21 ,$28,1(7 

21.464,601 

53.583 

7.085 

2. 



21,S2I,197 

21.461,307 
66.376 
7.444 
3.071 



21,$2S,197 

21,480,034 

41,800 

4,749 

1,614 



20,706,524 

20.655.206 
44.533 
••6.786 



20,700,624 

20.642.989 

63.625 

••10,010 



20,700,S24 

20,639,704 

66,309 

••10,511 



20,700,S24 

20,668,399 
41.766 
••6.360 



17,200,4«2 

16.821,626 
722,579 
302,432 
419,824 



17,2(0,402 

16.705,762 
749.363 
315.281 
4%.066 



17,200,402 

15.674.267 
769.991 
321.669 
610.635 



17,2(0,402 

15,866,391 
703,596 
294.203 
403,272 



10,073,118 

16,228,940 
722,126 
•722,052 



10,073,118 

15,113,035 

748,961 

••811,133 



10,073,11( 

15,061,625 

759,496 

••831,998 



10,073,110 

16,272,632 

703,216 

••697.271 



10,272,500 

16,244,798 

24,057 

2,716 

936 



10,272,500 

16,236,726 

30,181 

4,017 

1,583 



10,272,500 

16,234,896 
31.713 
4.236 



10,272,500 

16.246,554 

22,623 

2553 

876 



15,425,145 

16,397,456 
24,040 
••3,649 



15,425.145 

15,389,402 
30,144 
••6,699 



15,425,145 

16,387,577 
31,672 
••5,896 



1S,«2S,145 

16,399,208 
22,609 
••3,428 



11,000,530 

10,962,025 

38.720 

4.592 

1,199 



11,000,530 

10,963,314 
45,099 
6,360 
1.763 



ll,t 



t,S30 



10,950,372 
47,735 
6,682 
1,848 



11,000,530 

10,965,278 

36,854 

4,214 

1,190 



9,078,654 
38,480 
••5,791 



(,122,125 

9,069.835 
44,967 
••8,123 



9,122,(25 

9,067,016 
47,479 
••8,429 



(,122,(25 

9,081,783 
36,737 
••5.404 



19,277,2(5 

19,231,476 
39.563 
4.612 
1,614 



10,277,20$ 

19,220,860 
47,310 
6.363 
2,722 



l(,2n,20$ 

19,217,908 
49,822 
6,672 
2,863 



19,277,205 

19,234,368 
37,076 
4,326 
1,497 



18,(00,101 

18,654.358 
39.621 
••6,222 



18,(00,101 

18,543,776 
47,253 
••9,072 



18,540,812 
49,758 
••9,531 



18,(00,101 

18,657,243 
37,039 
••5,819 



10,' 

10,051,866 
228,440 
77,461 
88,298 



10,440,000 

10,005,726 
249,225 
84.384 
106.731 



10,440,000 

9.988.823 
258,204 
85,801 
113,238 



10.440,000 

10,072,651 
218,214 
73,741 
81,461 



(,((4,0(( 

9,502,384 

223,477 

••168,808 



(,(04,00( 

9,456,907 

244,695 

••184,167 



9,439,378 

253,204 

••192,088 



(,(04.(e( 

9,522,810 

213,606 

••148,254 



(1.(74,033 

81,621,386 
46,272 
5,207 



(1,(74.(33 

81,607,607 
56,714 
7,310 
3,002 



(1.(74.033 

81,604,375 
59,458 
7,669 
3,131 



01,074.033 

81,624,543 

43,624 

4,909 

1,657 



04.302,038 

64,309.635 
46.229 
••6,974 



04.302,030 

64,296,872 

56,657 

••10,309 



M.302.030 

64,292,643 

59,398 

••10.797 



04,3(2,N( 

64,312790 
43.484 
••6.564 



205.1 (7.(20 

205,004,073 

142.482 

15,774 

6290 



205.1(7,(20 

204,962,376 

174,028 

22,195 

9,021 



205.107.020 

204,952.236 

182.670 

23.299 

9.414 



205.107.020 

205,013.916 

133.905 

14.864 

4.946 



177.911.2(3 

177,747.863 
142.360 
••21,069 



177.(11,20 

in,706,214 
173,361 
"31,208 



177,011.203 

177,696,083 
182,494 
••32,705 



177,(11,2(3 

177,767,695 
133,793 
••19,794 



10IJ02,74( 

161,240,966 

123,821 

13,476 

4,486 



1(1402.740 

161,204,597 

151,447 

18,962 

7,742 



101,3S2,74( 

161,196.157 
159,464 
20,000 



101,302,740 

161,249,952 

116,063 

12,688 

4,145 



126,01 $,(0* 

125,874,062 
123,675 
••17,951 



126,01 $,000 

125.837.793 
151.202 
••26,692 



120,015,000 

125.828.377 
159,199 
••28,112 



120,015,000 

125.883.031 
115,932 
••16.725 



Individual Returns/1977 • Returns Filed and Sources of Income 
Table 1.6— All Returns, Taxable Returns, and Nontaxable Returns: Number of Returns, Income, Deductions, and Credits, by Size 
of Income Under Alternative Concepts— Continued 

[AB figjes are estimates based on samples— money amounts are jn thousands ol dollara] ^^^^_____^^^_^^^^^— ^^— ^^-^^^^ 



37 



Tax status and size of income 
under alternative concepts 



Part III —Nontaxable returns 

Sin of •diluted grou Income 

Totil 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000.000 

$1,000,000 or more 

Sin ol •xpiixM Inconw* 

Tom 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Stn of wlluattd grots Income plus 
uduMd tu prefwancm 

ToM 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1.000,000 

$1,000,000 or more 

Sin of adlusted groas Incoim 
let* InvMtnMiit IntarMt 

Tot«l 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1.000.000 

$1,000,000 or more 

Footnotes at end of table 



Itemized deductions per income concapl— Continued 



Taxes paid deduction 



Number of 
returns 



(12) 



>27,52a 

927,480 
44 
"4 



H7,528 

927.465 



927,52« 

927,455 



»27,52t 

927.488 
37 
"3 



(13) 



1,3(0,517 

1.379.661 

666 

"200 



1,3(0,517 

1,379,671 

726 

"120 



1,3(0,517 

1.379.538 

780 

"200 



1J(0,S17 

1.379.773 

624 

"120 



Contnbutions 
deduction 



Number of 
returns 



(14) 



(21,(73 

821,628 
41 
"4 



821.612 
58 

"3 



(21,(73 

821.603 



(21,(73 

821,635 
35 
"3 



(15) 



5(3,343 

592.686 

452 

"205 



5(3,343 

592.727 

413 

"204 



5(3,343 

592.642 

496 

"205 



5(3,343 

592,759 

380 

"204 



Medical and dental 
expense deduction 



Number of 
returns 



(16) 



(47,3(1 

847.342 
"19 



(47,3(1 

947.323 
"38 



(47J(1 

947.318 
"43 



(47,3(1 

847,346 



(17) 



1,8(3,(11 

1.683.371 
"241 



13(3,(11 

1.883,480 
"132 



1,((3,(11 

1.883.355 
"256 



1M3,(11 

1.883.495 
"117 



Total miscellaneous 
deductions 



Number of 
retufns 



(18) 



(77,1(4 

677.118 
42 
"4 



(77,1(4 

677,104 
57 
"3 



677.096 
64 
"4 



677.125 
36 
"3 



(19) 



549,483 

4.963 

"6.951 



S(1,3(7 

549.819 
4.630 



5(1J97 

549.445 

5.001 

"6.951 



5(1J»7 

549.841 

4.608 

"6,948 



Zero bracket amount 



Number of 
returns 



(20) 



17J11,7(5 

17,311,760 
"45 



17,311,795 

17,311.735 
57 
3 



17411,7(5 

17.311.732 
60 



17,311,795 

17.311.763 
"42 



(21) 



27.256,337 

27.256,210 
"127 



27,25«J37 

27.256.162 

167 

8 



27,25(J37 

27.256,152 
176 



27,258,337 

27.256.220 
"117 



Exemption 
amount 



(22) 



35,3«7,0«« 

36.366,903 
"157 



35,3(7,0(0 

35.366.604 

245 

"12 



35,3(7,0(0 

35.366.780 
265 
"15 



35J(7,0(0 

35.366,921 
"139 



38 Individual Returns/ 1977 • Returns Filed and Sources of Income 

Table 1.6— All Returns, Taxable Returns, and Nontaxable Returns: Number of Returns, Income, Deductions, and Credits, by Size 

of Income Under Alternative Concepts— Continued 

[Ail figures are estimates based on samples— money amounts are in thousands of doJlare] 



Tax status and size of income 
under alternative concepts 



Taxat)Je Incorrw* 



Number 

of 
returns 



Income tax 
before credits 



Number 

of 
returns 



Additional tax for 
lax preferences 



Number 

of 
returns 



Tax credits 



Number 

of 
returns 



Foreign tax credit 



Number 

of 
returns 



Total 

income 

tax 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



(29) 



(30) 



(31) 



(32) 



(33) 



Part I —All Returns 

Sin of adjintwl gro« Inconw 

Tom 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Size of expanded Incoffl** 

Tom 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Size of ad|u<ted gron incoim pha 
excluded tax preterencM 

Total 

Under $200,000 

$200,000 under $500,000 

$600,000 under $1.000,000 

$1,000,000 or more 

Sbe of adlutted groaa Incoim 
leaa Investment Intertat 

Total 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1.000.000 

$1,000,000 or more 

Part II —Taxable Raturtn 

size 0) adjusted grota Incoim 

Total 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1.000.000 

$1,000,000 or more 

Size of expanded Incoim* 

Total 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1.000.000 

$1,000,000 or nwre 

Size of adjtnted gross Income plus 
exdixM tax prsfsrsnces 
Total 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Sbs of sdjuttsd grou kwoim 
Itss bnrestnwnt Intsfest 

TotH 

Under $200,000 

$200,000 under $500,000 

$500,000 under $1.000.000 

$1,000,000 or more 



11,674,633 

61.621.385 

46^72 

5^07 

1.769 



81,674,633 

81.607.607 
56.714 
7.310 
3.002 



•1,674,633 

81.604.375 
59.458 
7,669 
3,131 



•1,674,633 

8f.624.543 

43.524 

4.909 

1.657 



64,362336 

64.309.635 
46.229 
"6,974 



64,3«2,63( 

64.295,672 

56,657 

••10.309 



•4,36243( 

64.292.643 

59,398 

"10,797 



64.312,790 
43,484 
••6.564 



«3«,t6(,4M 

923,177.130 
10,388,571 
2.679.528 
2,723.226 

«3*,96«,454 

921.485.552 
11.133.478 
2,959.855 
3.389.569 



a38,96^,4S4 

921.100.063 
11.407^49 
3.021.395 
3,439.748 



936,968,454 

923,605,500 
10,076,372 
2,623.565 
2,663,018 



,073 

890,076,688 
10,380,425 
••5,400,959 



M$,«H,073 

868,385.795 
11.124.701 
••6,347.576 



,073 

886,000,549 
11,396,229 
••6,459.295 



905466,073 

690,504.814 
10.068.470 
••5.284.768 



•6,6M,7«6 

66,641,564 

46,257 

5,207 

1.770 

•6,6«4,79« 

68.627.625 
56.665 
7.308 
3,000 



66,694,79* 

68.624.594 
59.409 
7.664 
3.131 



6(,694,79a 

68.644.720 

43,511 

4,910 

1,657 



64,362,274 

64.309.079 
46.220 
••6,975 



6432.274 

64.295,355 

56,614 

••10,305 



•4,362,274 

64.292.127 

59,355 

••10,792 



64,3«2.274 

64.312,232 
43.477 
••6,565 



172,111,669 

163.415,820 
5.359.048 
1.577,699 
1.759.102 



172,111,669 

162.659.266 
5,586.177 
1,696,183 
2,170,043 



172,111,669 

162.487.936 
5.697.536 
1.726.753 
2.199.454 



172,111,669 

163.613.910 
5.225.546 
1.549,615 
1.722.599 



171,064,635 

162.373.743 

5.355i70 

"3,335,622 



171,064,635 

161,617.307 

5.582,296 

"3.865,029 



171,(I64,63« 

161.446.076 

5.693.549 

••3.925.011 



171,064,636 

162.571.734 

5,221,867 

"3.271.034 



399,487 

385.230 

11.370 

1.987 

900 



399,467 

372.243 
21.105 
4.013 
2.126 



399,467 

370.634 
22,390 
4,222 
2.241 



3M,487 

386,746 

10,115 

1,816 

810 



399,417 

385^)0 
11,370 
••2,887 



372.243 
21,105 
"6,139 



399,W7 

370,634 
22,390 
"6,483 



399,4*7 

366.746 
10.115 
"2.626 



1,322,915 

884.280 
201,302 
94,903 
142,431 



1,322,915 

675,773 
252,523 
132.706 
261.914 



1,322,915 

661445 
257,306 
133,612 
269,551 



1,322,915 

914,560 
182,665 
91,216 
134.475 



1,322,915 

884,280 

201,302 

••237,334 



1,322,915 

675,773 

252,523 

"394,620 



1,322,915 

662,445 

257,306 

••403,183 



1,322,915 

914.560 

182.665 

"225.691 



•8,6*4,434 

68.631.201 

46.257 

5.207 

1,769 



6«,6«4,434 

68,617,462 
56.665 
7,307 
3.000 



••,6*4,434 

68.614.231 
59.409 
7.664 
3.130 



•a,«*4,434 

68,634,357 

43,511 

4.909 

1.857 



•4J51,910 

64.298.716 
46.220 
••6.974 



•4,351,910 

64.284.992 

56.614 

••10.304 



•4,}S1,>10 

64,261.764 

59.355 

"10,791 



•4J<1,910 

64.301.869 
43.477 
••6.564 



I3,«37,7ai 

13.368.412 
176.137 
52.119 
39.093 



13,637,761 

13.327.739 
188.427 
66.755 
54.839 



13,637,761 

13.320.187 
192.936 
68.317 
56.321 



13,«37,761 

13.378.287 
171.005 
51.382 
37.087 



t2,S90,72« 

12.326.335 
174.359 
••90.032 



12,590,726 

12,265.760 

164.549 

"120.398 



12,S90,72« 

12.278.326 

188.959 

••123,441 



12.690,726 

12.336,111 
167,326 
"87.290 



240,874 

233.612 

5.783 

1.025 

454 



240J74 

232.543 

6,409 

1.275 

647 



240,974 

232.195 

6.689 

1.311 

679 



240,174 

233.995 

5.489 

966 

424 



227400 

220,561 

5,762 

••1,477 



227400 

219,490 

6,390 

"1,920 



227400 

219,144 

6.668 

"1.988 



227400 

220.942 

5,470 

"1.388 



451,033 

390.592 
33,620 
16.209 
10,412 



451,033 

387,395 
32,693 
17.701 
13.245 



451,033 

366.830 
32,755 
18,098 
13,350 



461,033 

391.868 
32,747 
16,125 
10,293 



$••444 

332.206 

31.296 

••25,442 



328,928 

30^50 

"29,767 



38*,944 

328.445 

30J31 

"30,269 



$•(444 

333.401 

30,304 

••25.239 



1S9,79«424 

150.931.687 
5.382.213 
1,620,484 
1,862,439 



159,796,624 

150,007,300 
5,650,272 
1.762,134 
2,377,116 



159,796424 

149,830,195 
5,761,896 
1.792,049 
2.412,685 



159,796424 

151,150,182 
5^37,206 
1,589,449 
1,819,987 



159,79*424 

150.931.687 

5,362,213 

••3,462,923 



159,79*424 

150.007.300 

5,650.272 

••4.139.253 



159,79*424 

149.830.195 

5.761.896 

••3,704,734 



169,79*424 

151.150,162 

5,237,206 

••3,409,438 



Footnotes at end of table. 



39 

Individual Returns/ 1977 • Returns Filed and Sources of Income 
Table 1.6— All Returns, Taxable Returns, and Nontaxable Returns: Number of Returns, Income, Deductions, and Credits, by Size 
of Income Under Alternative Concepts— Continued 

(All figures are estimates bas«j on samples— money amounts are in thousands ol dollafs] ^ ^__ 



Tax status and sae of income 
under alternative concepts 



Pirt III —Nontaxable ratuma 
Sm ol adjuiMd grou Inconw 



Total 



Under $200,000 

$200,000 under $600,000 . . 
$500,000 under $1,000,000 , 
$1,000,000 or more 



sm of expafxM Inconw' 



Total 



Under $200,000 

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



Sin of idliuted grosa Inconw plin 
tidudcd tu p<«l«r*nc«s 



Total 



Under $200,000 

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



sm ol idlintad gron Income 
lM« InvMtnwnt Intemt 



Total 



Under $200,000 

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



Taxable income* 



Number 

ol 
returns 



(23) 



17,311, 

17,311, 



17,311 

17.311 



17,311, 

17,311, 



17,311, 

17,311, 



(241 



33,110,3(2 

33,100,442 
"9.939 



33.099,757 
B,777 
1.348 



33,110^(2 

33.099.514 
9.020 
1.846 



33,110,382 

33.100, 



Income tax 
before credits 



Number 

of 
returns 



(25) 



4,332,524 

4,332,485 



4,332,524 

4,332.470 
51 
3 



4,332,524 

4.332,467 
5< 
3 



4432,S24 

4.332.488 
••36 



(26) 



1,047,034 

1,042,077 
••4,957 



1.041.960 
3.878 
1,197 



1,047,034 

1.041.861 
3.977 
1,197 



1,047,034 

1,042,176 



Additional tax for 
tax preferences 



Number 

of 
returns 



(27) 



(28) 



Number 

ol 
returns 



(29) 



4,332,524 

4,332.485 
"39 



4^32,524 

4.332.470 
51 
3 



4,332,524 

4.332.467 
54 
3 



4,332,S24 

4.332.488 
••38 



(30) 



1.042,077 
••4.957 



1,047,034 

1.041.960 
3.878 
1.197 



1,047,034 

1.041.861 
3,977 
1,197 



1,047,034 

1,042,176 
••4,858 



Foreign tax credit 



Number 

ol 
returns 



(31) 



13,074 

13,051 
••23 



13.053 
••21 



13,074 

13.051 
••23 



13,074 

13.053 
••21 



(32) 



•2,0*9 

58.365 
••3,703 



«2,0N 

58.467 
••3,622 



«2,0M 

56.385 
••3.703 



•2,0N 

58,467 
••3.622 



Total 

income 

tax 



(33) 



■ Estimate should be used with caution twcause ol the small number ol sample returns on which It la based 

■ • identilies (a) sae classes lor when data wore deleted because of the small number ol sample returns on which they were baaed and (b) combined frequencies or amounts that include the data thus deleled from another size daas. 
'The sum ol ono-hall excess net long-term capital gains over short-term capital losses, dividend exclusion and, to the exleril reported, other lax preferences from Form 4625 However, itemized deduction tax preference is not 

Included in this concapt- 

•Inveslmenl interest, for the purpose of this table, is defined as Interest deducted (excluding home mortgage interest) limited to the amount of inveatnwit income. 

•In the cese ol the "Adlustsd Gross income" and "Adlusted Gross Income Pius Excluded Tax Prelerences" lines, this is total nemlied deductions as transcribed from Sche<*jle A. In the caae of the "Expanded Income" and the 
"Adjusted Gross Income Less Investment Interest ' lines, this Is total Itemized deductions minus investment interest 

"In the case of the "Adlusted Gross income" and Adiusted Gross Income Plus Excluded Tax Preferences ' lines, tbia la intareal deducted aa transcribed from the Schedule A In the caaa of the "Expanded Inooma" and the "Ad|uatad 
Qross Income Less Investment" lines, this w interest deducted minus Investment interest 

•Adlusted gross income plus excluded tax preferences minus investment interest 

•Includes zero braciret amount 

NOTE, [^tail may not add to total because ol rounding. 



40 



» 
a 

■o 
c 
as 

0) 

E 
o 
u 



o 

(9 

■D 
« 

M 

3 



» 

N 

m 

>> 

« 

E 



C 
<S 



C 
O 



sis 



s 

is 

= ? 



Individual Returns/1977 • Returns Filed and Sources of Income 

- I I .- I I I I : 






§ Sgis= 






s ssat tsss 

^ oj»-to<o m cNj ^ 3 






-S: I & fc 



• r». oj 



tnr^ lo V 



isss 



3 SR^S i«':2"3 
7 11 II I T 



li 



^1 



o ° 



» 
u 

a f 



II 



s 3 iMMM ^.1'"= ' § i 



CO CO *— 50 (^ 



«o o OT o pj CM in o o 

3 SS'~"** '"'^"-■-" 



^ ^. *''. ''. ^ ^. ™ ^ ^ '^_ ^ 



o gr in CO op •- 



'*- rr'O*" K-cMooin 
<o oo en o •- a> m ■— r^ 
tT 5C"2^S « V m" cvj" 



CO o rt * CO CO in rt r*- »- • 
w ^" p cj r--" ^ c\j cNj ^ * 



0» S'OQQ in»-»-m 

q S2SS R882 

V eo" e\j" ^ in •-" c\i — * --" 



fj ssssis £^s?3 I- 8 tsss ~ssi 
' -■ I ' ' 1 I I I I 



s ^-a- 



3 SiCfSBC^^'" «ncg jn tCoainai m'co"— "c\i 



11 



ill I 



c» en oocp _ _ 

•n US CO CO (>J CO rvj 1— cy 

<;f M I I 11 I I 



5 11 



& 



* I 

M 

2 

o S 
z i 

I 



cs —I 

1= 5.1 



Is 

1 



S Sf:5tS5 S£" ' ' S SaSS 2SISS 



CO "*cS?35Scoc« CO '- 

O C3 CD cm" 



o« coooa^ oSS% 









» o ^ •- 

- r- to CO 

I I T~ 






,0 eB 






It 

If 






S§ Ss"! 



85, 



ffl - O m" p" in g o" S S S 2. E 'O ^ o" m" o" O S S 
s sassSa sasSSs | lass SSIs 



3 a ScStpSio-- r^coSin- 

o o '", T. ^, f^. R, «> o --^ CO a> 

t ^ '- r> 01' cm' ■^" in »—" Q* ^-■" ^" 



8 SSS 

-- lO O (DO 

of of pcsjco incDco pu 

£2 J2 lOinrtcocO"- cm 



I •* I I .' I M I : 






i^s; 



O CD O " 

CM ^" in »-" cs f 
^ oDin coS " 



I Ir I I I I : 



^ p m (O 

S a "^ 

cj of p cm" CO" in 

* ^ — "CNl 



ffsl ;f SP' I ' I I' ' I ' 1 = 



S CM CO in 9 CO pu 
in ep CO CO •— ^ 



2 !?2*3Ii£t" f^<o^a>co« in ca cm cm »- co <o <» eg 

S SC^SSaS £2.^-: • !| sS8SXtSM 






Oi o« cpo ^ •-< 

S !^ 85.5 tS 

o o O) iri •- ^'c, _ 

^ *~ cooeocoTC' 

^ ^ ^"-(O^iOP 

8 !* 



^ ^ ^ ott »- cy r- CD cvi in 

^ ^ p>nr>-a>co"- cm 

« ffj, incocu 

CM r» t» co"eo 



is 



04 Oi Cm f^ — c5 r- f>~ eo co ^ oo p 
• «D ■^cN^r^rtCM^ oi ^ • 



'■■^iS.f? St 



S5.': 



I I SKftSaS 2" 



« S 2*~*liy!?':z <Oojr---to !• • cs ^ cm r-~ o m p a 

§• SBSr^S'X'*" •^M"* ! «> co'co'p'cm'co'co'co'co" 












fi 9 iS^t^^*^ p«r».e^^» pfc CMf^'VpcMOCM^ 
CM CO in g" CO in CO in " 



SI 



K r^ CO *- CM — 



I 



'- m p p 8 o 

;saas* 



|J|||||||||s||^|||||| 



". o m p in p p" 2 

sassSa sa: 



2 ®- p" in 2 S 8 S 



!l 



1^ 

S E 

li 

ii 



21 
: i , 

ill 



1 
3 



IL 

fsS|| 

|lfs§ 

llfll 

•c a js k a 
00 S © » a 

* S * » rt 



Individual Returns/1977 • Returns Filed and Sources of Income 41 

Table 1.8— Returns With and Without Presidential Election Campaign Fund Checkoff: Response Boxes Checked by Marital Statu* 
and Size of Adjusted Gross Income 

[All figues are estimates based on samples] 





Total 
returns 


fletums 

witti no 

eligible 

tax 


Returns with eligible tax 




Total 


With one or more 
■'Yes^^ boxes checked 


Nonjoint 


returns 


Size of adjusted gross income 


Number 

ol 
returns 


Number 

ol '■Yes" 

boxes 

checked 


Total 


Number ol 

returns with 

no boxes 

checked 




(1) 


(2) 


(3) 


(4) 


(5) 


(61 


(7) 


Total 


M,«34,«40 

9,709.461 
9.222.484 
6,573.827 
8.063.585 
7.036.107 
6.094.035 

5.685.027 
5.071.629 
4.735.483 
4.118,005 
7,766,714 
4,364,040 

4,784,916 

1,140,784 

225,150 

46,386 

7,017 

23,262,636 
19,342,819 
14,299,206 
11.404.973 
18.325.007 


21,3«1,SS« 

9,600,260 
6,973,822 
2,638,517 
1,306^02 
445,030 
166,810 

64,317 
52,962 
32,732 
22,145 
35,134 
16,560 

21,309 

6,252 

448 

53 

5 

18,059,101 

2.904,730 

269,990 

78,976 

76,761 


65,243,0a2 

109.191 
2.248.662 
5.935,310 
6.757.363 
6.591.077 
6.937.226 

5,600.710 
5.018.667 
4.702.761 
4.095.860 
7.731,580 
4.337,480 

4,763.607 

1,135,532 

224,702 

46.333 

7.012 

5.203.534 
16.438.089 
14.029.216 
11.325.997 
18.246.246 


24,iS4,M5 

26.168 
776.619 
2.082.674 
2.365.642 
2.434.235 
2.270.779 

2.043.622 
1,891,344 
1,818,490 
1,661,010 
3,118,978 
1.756.577 

2.053.396 

452.446 

82.483 

16,648 

2,364 

1,752,987 
5.934.751 
5.240,894 
4,444,351 
7,461,682 


3a,«42,305 

33.522 
782.735 
2.166.560 
2.874,269 
3.297.408 
3.354.329 

3,140,481 
3,104,940 
3,114.497 
2.945.400 
5.773.157 
3.308.475 

3.892.931 

860.878 

157,039 

31,349 

4.316 

1.764,669 
7,389,646 
8,006,863 
7,652.784 
14.026.144 


27.475,914 

70.383 
2.231.073 
5,657.104 
5,130,962 
3,979.323 
2,906,072 

2.400,469 

1.596.606 

1.129,371 

723.321 

876.060 

332.051 

319.584 

96.247 

19.564 

5,508 

1.216 

5.136.010 
11.932,635 
6.136.610 
2.618.329 
1.652.230 


5,0M,5M 


Under $2000 


28.612 


$2000 undef $4 000 


399.179 


$4 000 undef $6 000 


1.061.731 


$6 000 under $6 000 


926.324 




726,135 


$10000 undef $12000 


514.985 


$12,000 under $14000 


406.356 


$14000 undef $16000 


262.911 


$16000 undef $18000 


196.386 


$18000 undef $20,000 


110.915 


$20000 undef $25000 


177.093 


$25000 undef $30000 


71.623 


$30000 undef $50000 


85,894 


$50000 under $100000 


32,390 


$100000 under $200000 


7.295 


$200000 under $500000 


2,121 


$500000 or more 


469 


All returns, summary; 
Under $5000 


949.656 




2.192.323 


$10000 under $15000 


1.040.945 


$15000 under $20000 .... 


449.588 




377.085 








Returns witti eligilile tax-Continued 


Size of adjusted gross income 


Nonjoinl returns- 
Continued 


Joint returns 


Number of 
returns with 
one ■■Yes" 
box cher^ed 


Number ol 

returns witti 

one ■'No'^ 

box ctwdted 


Total 


Number ol 

returns with 

no boxes 

checked 


Number ol 
returns with 
one ■■Yes^' 
box checked 


Number ot 

returns with 

two 'Yes^^ 

boxes checked 


Number of 

returns with 

only '■No^^ 

boxes checked 




(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 




10,143,4S4 

18.519 
774.695 
1.989.593 
1.613.945 
1.523.752 
1,116,206 

890,607 
607.336 
466.346 
306,217 
336,264 
128,471 

132,301 

31,818 

6,234 

1,666 

364 

1,740,329 
4,380,375 
2,323,450 
1,062,162 
637,138 


iWJiJei 

23,252 
1,056,999 
2,605,780 
2,390,693 
1,729,436 
U73,901 

1,103,606 
726,359 
466,639 
306,189 
364,703 
131,757 

101,389 

32,039 

6,035 

1,701 

383 

2,446,023 
5,360,137 
2,772,115 
1,106,579 
638,007 


37,7e7,16» 

38.806 

17,569 

278,206 

1.626.421 

2.611,754 

3.032,153 

3,200.241 
3.422,061 
3.573,380 
3,372,539 
6.853.520 
4.005.429 

4.444.023 

1.039.285 

205.138 

40.825 

5.796 

67.524 
4.505.254 
7.892.706 
8.707.668 
16.594.016 


6,762,456 

13,518 
6,634 

48,002 
283,645 
505,570 
551,237 

618.548 
575.912 
661.592 
561.965 
1.131.848 
682.297 

788.634 

255.865 

61.679 

13.393 

2.117 

26.886 

830.464 

1,476,444 

1,493,810 

2,935,833 


723,971 

•296 
•8 
•9.196 
43.450 
47,310 
71,023 

56,256 
70,412 
57,137 
70,403 
128.535 
74,208 

81.560 

12,196 

1,693 

261 

29 

•776 
99,462 
151,475 
173,756 
298.482 


13,M7,440 

7.364 

3,916 

83.886 

508.447 

863.173 

1.063.550 

1.096.869 
1.213,596 
1.296.007 
1.284.390 
2.664.179 
1,652.898 

1.839.535 

406,432 

74,556 

14,701 

1,961 

11,862 
1,454,894 
2,765,969 
3,208,433 
6.546.262 


t«.2»3^1 


Under $2000 


17.641 


$2,000 under $4 000 


7.031 


$4000 under $6000 


137.123 


$6 OOO under $8 000 


790.679 




1,195.701 


$10000 under $12000 


1,326.343 




1.428.576 


$14000 under $16000 


1,562.141 




1.568.644 


$18000 under $20000 


1.455.781 


$20000 under $25000 


2.938.956 




1.696.026 


$30000 under $50000 


1.734^94 


$60000 under $100000 


382.792 


$100000 under $200000 


67^10 


$200000 under $500000 


12.470 




1.689 




27.961 


$5 000 under $10000 


2.120.394 


$10000 under $15000 


3,499.818 


$15,000 under $20,000 


3,831.669 


$20,000 Of more 


6.813,439 



*E«tima(e should be used with caution because of the smalt number ol sample returns on which it ts b 
NOTE- Detail may r>ot add to total because of raundir>g. 



42 Individual Returns/ 1977 • Returns Filed and Sources of Income 

Table 1.9— Form 1040A Returns: Sources of Income, Deductions, and Tax Items by Marital Status 

(Alt figures are estimates based on samples— money amounls are in thousands of dollars] 



Selected income and tax items 


All returns 


Joint returns of 
fiusbands and wives 


Separate returns ol 
husbands and wives 


Returns ol 
heads ol households 


Returns of single 

persons not beads of 

households or 

surw^ing spouses 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 


Number of 
retums 


Arrtount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(!) 


(8) 


(9) 


(10) 




33,919,069 

33,919,069 

33,884,126 

390,675 

8,247,115 
31,032,678 
33,919,069 
31,032,678 

22,573,143 

786,158 

22,573,143 

3,380,499 
1,067,414 
2,776,762 

20,725,663 

33,212,448 

33,212,448 

1,789.552 

1,281,049 

1,329,087 

31,726,979 

31,711,953 


235,896,565 

234,934,142 

49,400 

904,983 
66,011,164 
46,533,619 
190,916,652 

23,577,512 

23,348 

2,451,730 

712,069 

96.665 

615.404 

21.005.769 

29.850.000 

29.843.396 

413.435 

274.330 

139.105 

9.868.930 

9.864.946 


8.824.289 

8.824.289 

8.819.276 

143.043 

2.497.739 
6,398.104 
8,824,289 
8,398,104 

7,453,668 

301,256 

7,453,668 

1,442,978 

334,536 

1,253,386 

6,896.125 
8.580.312 
8.580.312 
1.184.314 

892.468 

880.769 

7,552.437 

7,547,456 


107,269,202 

106,905,912 

17,774 

337,786 
25,372,985 
22,828,560 
84,945,279 

11,160,161 

12,800 

1,123,628 

283,360 

18,116 

265,244 

10,005,616 

12,938,723 

12,934,752 

309,739 

216,082 

93,657 

3,507,447 

3,506,545 


581,918 
581,918 
581,918 

57,813 
527,245 
581,918 
527,245 

447,567 
•12,287 
447.567 

402,644 
566,960 
566,960 
118,961 

45,994 
94,987 
453,027 
453,027 


3,123.504 
3.120.466 

3,018 

783,568 

761,684 

2,377,868 

307,253 

•307 

24,627 

282,319 

347,619 

346,214 

18,378 

7,127 
11,251 
83,326 
83,326 


2,849,579 

2.649,579 

2.649,579 

•26,091 

287,440 
2,482,581 
2.849.579 
2.482.581 

1,912,918 

84,346 

1.912,918 

1.742.221 

667.882 

1.352.958 

1.404.573 

2.754.420 

2,754,420 

51,653 

36,573 

29,755 

2,787,938 

2,777,893 


18,629,331 

18,596,929 

•609 

31,794 
4,871,437 
5.869,941 
13,114.927 

1,477,512 

1,837 

209,026 

384,189 
70,250 
313,939 

1,196,399 

2,100.158 

2.099.926 

6,794 

3,769 

3,025 

1,224,215 

1,221,133 


21,663.283 

21.663.283 

21.633.353 

221.541 

5.404.123 
19.624.748 
21.663.283 
19,624.748 

12.758.990 

388,269 

12.758.990 

195,300 
64.996 
170.418 

12.022.321 

21.310.750 

21.310.756 

434.634 

306.014 

323.576 

20,933,577 

20,933,577 


106,874,527 

106,310,815 

31,017 

532,385 

34,983,174 
17,053,434 
90,478,579 




Salaries and wages 






Exemption amount 




10,632.586 


Credit for contnt)utions to candtdales for public office 

General tax credit 


8,404 
1,094,448 


Earned income credtt: 


44,520 


Used to offset income tax before credits 


8.299 


Refundable oortion 


36.221 




9.521.434 




14.463.501 




14.462,504 




78.524 




47,352 




31.172 




5,053,941 


Overpayment refunded 


5,053,941 



*Estiniale should t>e used with cautton because of the small number of sample retums on which it Is based. 

'Includes zero bracKet amount. 

NOTE: Detail may r>ot add to total because of rourKling. 



Individual Retums/1977 • Returns Filed and Sources ol Income 



43 



I I 
o S 



5 s 



E 



I 

■s 






i o o ^ ^ (D in V m c\j est <*f cr> «» «o r»" <rf «« W ^ rJ pJ rt ^ c^" <^ ^*. to 



*D f^ (o rj CO to oD r- •- * ^ o ■- (^ • i2\ ^ rt_ !*-_ <D o *•_ * ^, o ^ pi ^ r>-_ rt m ^ «o 



■> CM ^ — ^ 



S o»o»-'-c\j'- en a> r— c«4 a> to "* ^ r^ a> — cu »~ en co r^ ci a> <o * ^ o»nr-f^^ 



tn V u3 o -* 



— ■* * V o r- (D « <D 0> ^ o to rt ^, oS ^. O r^^ <0 » <o o> iq^ to — _ C3 a> K^ 

r«r (M* o ^ f*-" t^" '- CO »-' CTi CO tN) V^ lii «9 a» tp" c\j r-.' ^' m »- o> co csf V' m" «o ** ''J ^ s" <!? 

^ CO r^ •- OD >0 o 2 C3 CO •- c^ o est «» m^coiAO wqco<-pjocm «d Ar-co^u) 

ii --cMOicoaSt^ mio^cn^»- o <n«o«oor^ *io'*cO'^»— ^ csi.-cO"''' 



of u> a> CO •— c\j^ c^^u7»»— toco* «rf * co»-CNj^ fO'*»/»»— toco" c» r^ ^ <» ^ © 



m gjcocycjjcotp ^ — h- tp co r* r- <** I^S2S*°$ SS'^SCcSro 3 S? S ^ p? P^ 



^ eof^^^tooo »- Sj r-_ ^ tn lA »rt ^ *ooj^_<0,co ^. ^ i^. ^, "* »". *'^ CJ. <ococo«-_«D 
o V to" CO cvj ^ en" <^ en c^i" cii V ^" of ^" ' ' 



^" csl C4 ^* eo' cr> CO eg' cj V ■^" 



S S::SSSffi !;iS2S3S S I SKSXS f;385§3S S S58Sfe 

tn oc»SiaScnrt (D cT> w o •- h~ CO ia aS<o»o»/> (O d» ^ ca »- r- co o ^-enftcor- 



2 on" lei r--' ^ co" of" co" r-" eo V «o V ^ rf c\j in* *" to" «> <o' r-" «>' V' 



5i§ 



to r^ A r« 
o o" CD" r»." V 



«(>_ c6_cDcoa)_oo> «S,to_«_o r*. a>a5 r^ aeowooo cq in «6 o. f^. c* oo, 9^ i-._«o>«-.ti 



• »- rg" to" Q od" r~' CO V^ "«■" cj o" o> to ^• v co oj" in •- to" ^ ^" eg o o> o rf •- ^' .— .— o" 

rt OJT-^^wco rt w r^ CO r- ^* CO (** * f^ wi eg »- — ^ r- CO r- r- CO S 94Q39 

Ol eoin--inotn eo*iocoK.cjj*\{ ^ f—es(r-»-^ coA<oaoh-a>_c>| ^ ^_^_e%o* 

^ iC fC v" g> a>" uf m" o" r-" co' to" V — rf »n oo m' as tp tn o" ^' to" to' V •- o* «o ^* eg eg cJ 

g »-cg^K^ cg^ — — •- e T-cgR^ eg i^ •- •- »- W «f».<o^cJ 



8" 



acD^vcocg ^ — ^ 



loco csi ^ ^ r 



«^ in a> m" eg 



Q»c5--a)r- --meo — toiQO r^ co'-coeo— •-ujeo'-toino w 

eg* i/i CO V ?p' m' '-- •- o ut" q 5^" oo in eo" eg' cy o ® — ' ^" Q m" o" 5" a> g" 

SCO !0 ra "< ?!? rgcNJwr-Aoc) in •- Q *© ?l Q Q cy * r»- rt o 50 * 

cocn^<Ot-^ V o r-~ CO CO o eg «d (ocoSc^^JS ^ o r^ o o o <h ^ 



3t t^ o f^ ^ 
?Sr- CD S in 

f" 04 to" to" V 
2 u^ 1- o 



o> wr>cvuieps '-r*-ep^5 — op to |cn«»-t»r- r--h-eo^5'-oa tp oocsmcoeo 

r^m'^QomoS r--'-eO'*0'-eo m--enf*-m o^*^o»-tO # ^eoeo^to^ 

of ^" i-" r-" co" -r^ CO r-" ^' h-' V 1*-" c© m to to co n to »-" to V r-' V r-" to « rf --" «" <o V r:" 

1— eg CO tn r-. in CO tpo^cotoSm <g eo to 1- ? eg tBo^cocosco at r^wcsitpa 

a» ojowegcM^ oB^of^r^-- ^- <o»r^»-,^ *^ot^r^»- ^ v*^_^flB 

rf CO* to" W CO e^i' »-"»-"*-' jrf" *-"co"co"<o'eg ^«~"»-" «^ in'otnesT 



.00.0*- '-•-^35«^<5 3 

* £(=• 3 = =„ 0000c 



ggg*-<cM ■«~(oa>og^Q 



•'"S3 ■ 



B 3 = 



• "S ■ ■ - - 13 eo V to" 03 o in Q ^ H *- '-'- *- *- o' eg' V to' 00" o iri Q ^ » S - O m* p" 



44 



Individual Retums/1977 • Returns RIad and Source* of Income 



■o 

0) 



c 
o 



e 
E 
o 
u 

c 



o 
(5 



■a 



■o 
< 

o 

» 

N 

(0 

>• 

« 

E 






M 

C 

o 

u 

3 
« 

o 






09 

« 
o 

3 
O 
(0 

« 

c 



« 

oc 



E 
o 



i! i 

1- 






o c s; « 

J 11 -I 



S 












2 'si55sisg|»S2S liilsgiSgl^Ssg i^Sisi 












8(>j »- ^ « ep esi ^comoiv 
^•-CMiMOj CM •- •- — •- 



StNl T- « JO <NJ * ^ 
e>J CM 1- *- •- •- 






-ocoencii .-•-.- 



O CM a>LO CM 



r- T-K'-rtcJCO r— o cr» CO 35 (O & 5|. ui ^ r- cj ■- r-. o (^ oo (o co * J^ to r^ * co c 

^ --cjojr^wS f--a50>c\jiK<0'- tft )iort»-c^ i^*a>c«4ioco— 2 rtiB»-oc 
— * — " ---—-._- _-_-_r_._r —J --"ViO(0»n VeoojcMCM ^ ooocMr^p 



■^KOtei ^ en CM e>j cnT 



8 SSSSSa ::SSi838 S I SSSKS S8SS|S3i S SSStS 

tt^ in in Ti- oS cn o <o *D '-. ", o r-. lo *-. tor^_«(OW ^ ■*! ^. <^ o r»-_ ui ^ to»r-._ort 



ScnmcMOiujw r- g> ^ <» cm O » . 
c6cNtQa}a3a> tpCJO>CMCO'^f^ O 

cf (^"(otnio Vcrf cm cm --* ^ ■^'' jjT 



1^ cSi O ^ a> CD r^e^io o 
.— "en"V^"co CM CM 1— " 1-^ »-^ 



D O) 9 O A 

" u)m2 CIO* 



« (D <£> <0 iri i/> V crT cm' CM — " ^' 9 •- ct" ^" V V coeMoT*-*- «tf loVoftncJ 



in CM <M <o r-. r* «n o> h- a> r^ oo <d o oi jQ^iOopt? o r^ oi r^ ep to o t^ ^5231^3 

3 mr-tQr-^f^ (^ tA S CM (O CM !^ 5 5«'-Sr* loSScMtpCM^ S •- •- $ 

o c^"* S ioo)_">r_ K_ aS « CM i?> (D ^ c- <iO'V,^_co h~_ «>_ * eg in (o ^ m '^.'^.'H 



cJ' oo eo"mf^"<0 in ^" oi CM* oj cnT 



VincDin V^ CO cm" cJ csf 



o cDCM^ 






iii|~" J2S 



§'ino 
ai2 



|§§ 






3 ^ •- ' 



Individual Retums/1977 • Returns Filed and Sources of Income 



45 



If 



11 






ja,55 jCgSSSSS ;: II 

o m <Xi r- in *N( « 0(_ 



--" tNi csj oJ csf csl ^" tsT 



j^ ^ («)*(*> c*i oi •-•- •- o -- f^ tr> (*> cnJ •- .- •- n" a> uS" cj 









•-(Ocie^cM .---,— 



S Sfff 5 

o (o CO tn o 

u> A 3S T- -w 



18 ^ xSq 

O CO <D ^ CO 






^ w <0 CD <D 

5 ISSS 






S3 



5 ' 'i 
8. i 



I I! 



§ n 



O tOCD — ^ 






^ ^ W «0 CI 

o O) O) a> CM 



g 
§ 



'is 



.88g~ 2»S§SS 5 



■I 
1 



ss 






9 oo 



f^ CO ^ 






lilies' :2:'<e«§iG§ "g 



e Si^- 



3 O 



S3 3=.53=.35 I ^^S=)3 

■fi O, c5 O O cj cvi V (D « O « O 5 a - - - - O CNJ V ID CD p" >o Q ^ • "5 - o »r> p" 



46 



3 



1 

E 
o 
u 

c 

8 

O 

(9 



3 
O 



« 
N 

(0 

« 

E 
« 



K 

a 

I- 

"D 
C 
CD 

a> 

c 
o 

^ 

u 

3 

•a 
» 
a 

« 

E 
o 
u 



« 
o 

w 
3 
O 

(0 

(0 

c 



« 



o 



E 
o 









1^1 



E O 3 

5 I 



Individual Retum8/1977 •Returns Filed and Sources of Income 






3»r>»w(0«M »-■- 



Run c. ■ - I* - 



1 esiCNj — - 



r^ * 5 f— O) u 

cf V o> V •-' 






o> oj o q; io gj tnos»-oe*J 



;;;;% s ^si 



- K- CO r-- CM «o * ^ ^. ^. ^ 



y O) en Q CO F 



r^ «D »n -w" V c-i o* --'--' ^ — mmcioj — ■^ rj »j a> ■* — 



5^ ^a>t— T-o --mmtoioSto. »^ ■^. <* i^. *". ^. ", "^. ''* *^. ". ". *^- "l^^.'K' 

gt" ^-"oDiOCNiai ci \ti m <J» *ti CD <^ of j-'co'""^"." nr.nm ni>n at >a r^ ^ im 1- t 



t\( m" er» a» m o> irt 



- ^ ^ •- e\* 



assSs 

Si ^ do en Q 






o 9 «n<on 

*o q' »-' V »- 

« ^ r«- eg 



5 ssfsss ssasgas ^ sagas ssssgss sggg| 






tn too w o 

sstss 

CO •- oi" ui cm" 






o> o* *- o» o 






Jogs S|H||| S • |?pg. Ipllll I 



*- CO CO CO to CO CM C\J CM 



S '-_ tf» ?j «s 

CO CD CD <0 CO 



—-—-—-— -—.--r _•_■_• jj — cocoeo'ciT *- — »- 



0> ao«pr>CM 
rt K OD »- <o 

est OD I/)" V ^" 



i^^eocNj ^ r~ ^ 






iSsSI 



- CM CO CO CO CO CO CM CM CM 



-cococo (OCOCMCMo 






(omv^cocM »- r 



^" oi iri" cm" 



5 8 8 ■ *^ V <0 CD O to" £3 - § 



g g g ^. cm V <£»" eo" i 



I 



I 






lllip mills I |iii|s illllli I g-P|L 
I iilils UiiMi i iilils" hssssss i f ilsss 



3 5 

^ i 

I I I 

O <D CM 

X <*J SI 

■2 S "- 

a. <D (B 

§(m' "fi 

o S 

e i 1 

E i s % 

lis 5 

1st I 

Is? I? 

i|l H 



11^ ll 

flllll 

* o c " o * 

lliiil 

5 O O O (M _ 

* s t s s I 

iiiiii 

lliiil 



ection 2 



Deductions 
and Exemptions 



ntents 



troduction, 47 

vised computation of taxable 

come, 48 

emlzed deductions, 49 

used zero bracket amount, 49 

vestment interest expenses from 

rm t952, 49 

emptions, 50 



iX tablu 

Form of deduction and size of 
adjusted gross income, 1976 
and 1977, 48 

Exemptions by type, 1976 and 
1977, 49 



ChoAX 

2A Returns with Itemized 

deductions as a percent of 
all returns, by size of 
adjusted gross income, 1P76 
and 1977, 47 

Zoalc tablu 

2. 1 Returns with itemized 
deductions: deductions by 
type and by size of adjusted 
gross Income, 51 

2.2 Returns with itemized 
deductions: sources of 
Income, deductions, and tax 
Items by marital status, 52 

2.3 Returns with taxes paid 
deduction: taxes deducted by 
size of adjusted g^-oss income, 

53 
2.1 Returns with contributions 
deduction: contributions 
deduction by size of adjusted 
gross income, 54 



Chart 2A. 

Returns with itemized deductions as a percent of all 

returns, by size of adjusted gross income, 1976 and 1977 



rcent 



\ 1 1976 




Under 
$10,000 



$10,000 
under 
$15,000 



$15,000 $20,000 $30,000 

under under or more 

$20,000 $30,000 



[Size of Adjusted Gross Income 



2.5 Returns with medical ana 
dental expense deduction: 
medical and dental expenses 
deducted by size of adjusted 
gross income, 55 

2.6 Returns with total 
miscellaneous deductions: 
total miscellaneous 
deductions by size of 
adjusted gross income, 58 

2.7 Returns with interest paid 
deduction: interest deducted 
by size of adjusted gross 
Income, 59 

2.8 Returns with Investment 
Interest expense from Form 
1952: investment Interest by 
size of adjusted gross income, 60 

2.9 All returns: exemptions by 
type, number of exemptions, 
sources of Income, by size of 
adjusted gross Income, 63 

2.10 Exemptions by type and 
marital status, 68 



Introduction 

Data presented in this sec- 
tion cover deductions from 
adjusted gross income. These 
deductions were used to arrive at 
taxable income and included the 
$750 allowed for each personal 
exemption. Statutory adjustments 
to gross Income to arrive at 
adjusted gross Income are men- 
tioned in section 1, Returns Filed 
and Sources of Income. 

Summary data for exemptions 
are shown In table 2B, while 
detailed information on types of 
exemptions, including types of 
dependent exemptions, are shown in 
tables 2.9 and 2.10. Data for the 
major categories of Itemized 
deductions are shown in table 2.1 
(classified by size of adjusted 
gross income), data for sources of 
income reported on itemized deduc- 
tion returns are shown in table 
2.2 (classified by marital sta- 
tus), while data for specific 
types of deductions within each 
category (such as State and local 
income taxes paid, general sales 
taxes paid, and the like) are 
shown in tables 2.3 through 2.7. 
Data are also presented for 
returns with investment interest 
expenses from Form 1952 (table 
2.8). 47 



48 

Revised Computation of Taxable 
Income 



As a result of certain 
changes in the law enacted under 
the Tax Reduction and Simplifi- 
cation Act of 1977, the concept of 
taxable income differs from that 
used for the previous year. For 
recent years prior to 1977, the 
taxpayer deducted $750 for each 
exemption, plus one of the fol- 
lowing: total itemized deductions 
or the standard deduction. The 
standard deduction was computed as 
a percentage of adjusted gross 
income, with a lower limit 
(commonly referred to as the 
"low-income allowance") and an 
upper limit. For 1976, for 
example, the percentage was set 
at 16 percent of adjusted gross 
income. For unmarried persons, the 



Individual Returns/1977 • Deductions and Exemptions 



I 



limits were $1,700 and $2,H00; for 
married persons filing separately, 
they were $1,050 and $1,400; and 
for married persons filing jointly, 
they were $2,100 and $2,800. 

For 1977, the standard deduc- 
tion was abolished and replaced 
with the "zero bracket amount," a 
flat amount based on marital 
status. The zero bracket amount 
was not, however, taken as a 
deduction from adjusted gross 
Income, but rather was incorpo- 
rated into the tax rate schedules 
to represent the income "taxed" at 
the lowest tax rate, the newly 
created zero percent rate (hence, 
the name), f Prior to 1977, the 
lowest tax rate was It percent.) 
Therefore, a taxpayer who did not 
itemize his or her deductions 
simply deducted the exemption 
amount from adjusted gross income 



in arriving at taxable income. 
Those taxpayers who did itemize no 
longer deducted total itemized .{^ 
deductions to arrive at taxable w^ 
income, but either subtracted the 
"excess itemized deductions" (the 
amount by which total itemized 
deductions exceeded the zero 
bracket amount) from or added the 
"unused zero bracket amount" (the 
amount by which the zero bracket 
amount exceeded total itemized 
deductions) to adjusted gross 
income. (Additional information 
on the zero bracket amount and its 
effect on the tax computation is 
presented in section 3, Tax 
Computation and Tax Rates.) 

For 1977 , the zero bracket 
amount was set at $2,200 for 
unmarried persons (including 
heads of households with dependent 
children); $1,600 for married 



Table 2A.— Form of Deduction and Size of Adjusted Gross Income, 1976 and 1977 

[All figures are estimates based on samples— money amounts are in thousands ol dollare] 



I 






It; 



Form of deduction and size 
ol adjusted gross income 



Numtwr of returns 



Change. 1976 
to 1977 



Adjusted gross income less delicrt 



Change, 1976 
to 1977 



Average adjusted gross income 
lees deficit (dollare) 



1976 



1977 



Change. 1976 
to 1977 



III 



(5) 



All Ratumt 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or rtwre 

Returns WHti— 

Total ItMKlied Oeductlone 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Zero Bracket Amount (StandanI Deduction) Only 

Total 

Under 55,000 

$6,000 under $10,000 

$10,000 under $15,000 

$16,000 under $20,000 

$20,000 Of more 

Returns with nerther itemized deductions nor zero bracket amount 



a4,670,3M 

23,935,751 
19,692,956 
14,551,350 
11,197,191 
15,093,141 



2S,>$1,3tS 

600,246 
2,918,444 
5,140,313 
5,674,165 
11,618.221 



$•,172,237 

22.788,742 
16,974,512 
9,411,037 
5,523,026 
3,474,920 

546.763 



86,634,640 

23.262.635 
19.342.819 
14.299,206 
11,404,973 
18,325,007 



22,««6,507 

417,884 
1,482,079 
3,110,297 
4,549,006 
13,337,241 



S(,9S9,9SS 

18,105,276 
17,822,037 
11,188,909 
6,855,967 
4,987,766 

4,778,178 



1,M4,2$1 

-673,116 
-550,137 
-252,144 
207,782 
3,231,866 



-3,064,883 

-182,362 
-1,436,365 
-2,030,016 
-1,125,159 

1,719,020 



787,718 

-4,663,466 

847,525 

1,777,872 

1,332,941 

1.512,846 

4.231,415 



1,053,N5,687 

51,277,317 
145,856,338 
180,687,556 
194,184,453 
481,890,023 



5ai,67a,757 

2,098,588 

22,892,622 

64.979,666 

99,004,390 

392,703,472 



47«,127,04« 

56,086,848 
122,963,717 
115,707,870 
95,180,063 
89,186,551 

-6,910,119 



1,1$(,492j3S 

49,618,146 
142,660,976 
177,144,037 
198,020,323 
591,048,744 



S«$,037,440 

1,313,378 

11,748,795 

39,526,423 

79,992,684 

462,456,161 



S««,4U,«77 

51,557,126 
130,657,714 
137,617,614 
118,027,640 
128,592,583 

-2,997,891 



104,S9«,S3« 

-1,659,171 
-3,195,362 
-3,543,519 
3,635,870 
109,158,721 



13,358,8«3 

-785.210 

-11,143,827 

-26,463,263 

-19,011,706 

69.752,689 



17,325,628 

-4,531,722 
7.693,997 
21,909,744 
22,847,577 
39,406,032 

3,912,228 



12,447 

2,142 
7,332 
12,417 
17,342 
31,927 



22,414 

3,496 
7,644 
12,641 
17,448 
33,800 

8,238 

2,461, 
7,34 
12^94 
17,233 
25,665 



13,372 

2,132 
7.375 
12.388 
17.362 
32.253 



2S,>N 

3.142 
7.927 
12.708 
17.584 
34.674 



1,607 

2.847 
7,331 
12,299 
17,215 
25,761 

-627 



-in 

43 



3,574, 
-35« 



171 

S 



13 
87« 

li 

1,371' (til 
lal 

Kn 

ICI 
12,011 

[« 

-513 
548 
486 
178 



Deductions' 



Form ol deduction and size ol adjusted gross income 



Average deductions' (dollars) 



Change, 1976 
to 1977 



1977 



Change, 1978 
to 1977 



(10) 



(11) 



(12) 



113) 



(14) 



(15) 



Al Rttumt 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Rtftuma Wttti^ 

Total Itemized Deductkxn 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or rrwre 

Zaro Bracket Amount (Standard Deduction) Only 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Returns with neither itemized deductions nor zero bracket amount 

'For 1 977. includes zero brackal amount; rof 1 976, Includes standard deduction. 
NOTH: Detail may not add lo total tiecause of rounding- 



247,844,7*4 

41,166,745 
40,831.245 
37.786,889 
39,16U51 
86,698,633 



133,8M,«7« 

1,769,053 
9,606,332 
18,437,324 
24,733,569 
79,144,698 



113,753,788 

39,397,693 
31,024.913 
19,349,565 
14,427,662 
9,553,935 



278,170,802 

28.074.202 
50.317.493 
44.077.121 
41.930.918 
111.771.168 



13«,518,421 

1.140.569 
6.001.157 
13.302,796 
21,683,092 
96,391,787 



137,«S1,4«1 

26,933,613 
44,316,336 
30,774,325 
20,247,626 
15,379,381 



28,S26,138 

-13,092,644 
9,486,248 
6,290,232 
2,769,666 
23,072,535 



4,628,445 

-628.464 
-3,805.175 
-5,134.528 
-3.050.477 

17.247.089 



23,887,683 

-12.464.080 
13^91.423 
11,424,761 
5,820,144 
5,825,446 



2>24 

1,719 
2,052 
2,596 
3,497 
5,876 



5,159 

2,947 
3,360 
3,566 
4,358 
6,812 



1,955 

1,728 
1,827 
2,056 
2,612 
2,749 



3,187 

1,206 
2,601 
3,082 
3,676 



8,048 

2.729 
4.049 
4.277 
4.766 
7.227 



2,334 

1,487 
2,486 
2,750 
2,953 
3,083 



mt 



•80 , 

-218 
688 

681 
406 
415 



378 I 
-241 Hi': 



341 
334 



fc 



Individual Returns/1977 • Deductions and Exemptions 



49 



15le 26.— Exemptions by Type, 1976 and 1977 

|) figufes are ostimales based on samptes— rrxxwy amounts are In thousarxte of doilars] 



Exemptions by type 



AN Eifmptlona 

|l ber of returns 

|l ber of exemplxins 

P unt of exemptions 

Exemption* for Tcxptytrt 

d ber ol returns 

il ber ol exemptions 

Extmpllont for Ag« 6$ or Ovtr 

Sber o( returns 
ber of exemptions 

Exffnptlont for BHndnon 

Sber of returns 
ber of exemptions 

Eiompttont for Dtptndonti 

Sber of returrtt 
ber of exemptions 



1976 


1977 


Change. 1976 
to 1977 


CI 


(2) 


|3| 


84.670.389 
215.773.937 
161.830.453 


86.634.640 
215.176.997 
181.382.748 


1,964,251 
-596,940 
-447,705 


94.670.389 
129.210.683 


86.634.640 
130.733.790 


1,964,251 
1,523,107 


7,975.070 
10.430.763 


8.028.471 
10.480.724 


53.401 
49.961 


174.867 
177,671 


176.156 
179.026 


1.289 
1.355 


35.357.105 
75.954.820 


35,048,923 

73,783,457 


-308,182 

-2.171.363 



!■ sons filing separately; and 
1200 for married persons filing 
[Mtly (as well as certain 
nviving spouses). For most 
;; payers, but especially for 
, se at lower income levels, 

s represented a considerable 
.: rease over the standard deduc- 
:, n available for 1<)76. 

Table 2A compares the form 
;j deduction used on all returns 
f ed from 1976 to 1977. It 
1 uld be noted that the number 
■> returns with neither itemized 
I uctions nor a zero bracket 
•l unt increased dramatically as 
ji esult of the changes instituted 
9 the 1977 Act. Besides the def- 
J. t and "breakeven" returns (those 
'« which there was no income from 
I ch to subtract any deductions), 
,; s group included, for 1977, 
1 urns with no itemized deduc- 
i; ns cLiid with adjusted gross 
|. ome less than the exemption 
■Hunt. Under the new computa- 
;n of taxable income, the 
■Cmption amount was subtracted 
I'jm adjusted gross income before 
M zero bracket amount was taken 
10 account. See. ciLltO "Form of 
'luction" in section 6, Explana- 
:n of Terms, 
■^ mized Deductions 

Generally, as a result of the 
Reduction and Simplification 
of 1977 , taxpayers could Icem- 
their deductions only if the 
al exceeded the zero bracket 
unt (exceptions to this rule 
discussed below) . Chart 2A 
ails the sharp reduction from 
6 to 1977 in the percentage of 
payers who itemized as a result 
this provision. The major 
egories of itemized deductions 
e taxes (for example, real 
ate and State and local income 
es), medical expenses, interest 
enses, charitable contributions, 

"other" deductions. Each of 
se categories is discussed 
arately in section 6, Explana- 
n of Terms. Not included under 
ized deductions for 1977 was 
ony paid. Under the Tax 
orm Act of 1976 , this amount 
made a statutory adjustment to 



gross income, and was thus 
deductible whether or not the 
taxpayer claimed itemized 
deductions. 

Unused Zero Bracket Amount 

The Tax Reduction and 
Simplification Act of 1977 
required that four groups of 
taxpayers itemize their deduc- 
tions, even if those deductions 
were less than the zero bracket 
amount. These groups were: 

(1) certain married persons 
filing separate returns (if one 
spouse claimed itemized deductions, 
the other had to do so as well 
and, in some cases, this may have 
meant claiming no deductions where 
one spouse claimed all the 
deductions) ; 

(2) dependents with unearned 
income, i.e., children with invest- 
ment income who were being claimed 
as dependents on their parents' 
returns, but who were also filing 
on their own because they had more 
than $750 of income (while the law 
stipulated that the children had 

to itemize on their own returns, 
they were allowed to substitute 
their earned income for total 
itemized deductions if the former 
was the larger of the two); 

(3) "dual-status" aliens, 
i.e., aliens who spent only part 
of the year in the United States; 
and, 

(t) taxpayers with income 
from sources in U.S. possessions 
excluded from taxation. 

Taxpayers in these four cate- 
gories whose itemized deductions 
fell short of the zero bracket 
amount had to compute an "unused 
zero bracket amount," which 
equalled the amount of the short- 
fall. The "unused zero bracket 
amount" was added to adjusted 
gross income in the computation of 
taxable income, since the tax rate 
schedules which were applied to 
taxable income allowed for the 
full zero bracket amount. 



Investment Interest Expenses from 
Form 1952 

Beginning with Tax Year 1972, 
interest paid on money borrowed for 
the purpose of making investments 
was no longer automatically fully 
deductible. For interest on 
investment indebtedness incurred 
prior to September 11, 1975, the 
deduction was limited to the sum 
of the following items: 

(1) $25,000 ($12,500 for 
married persons filing separately); 

(2) net investment income; 

(3) the amount by which net 
long-term capital gains exceeded 
net short-term capital losses; 

(H) the excess of allowable 
rental expenses over rental income 
attributable to property subject 
to a net lease; 

(5) one-half the amount by 
which investment interest exceeded 
the sum of items (1) through (4). 

For interest on investment 
indebtedness incurred after 
September 10, 1975, however, the 
Tax Reform Act of 1976 placed even 
greater restrictions on the amount 
that could be deducted in any given 
year. On such interest, the deduc- 
tion was limited to the sum of: 

(1) $10,000 ($5,000 for 
married persons filing separately); 

(2) net investment income; 

(3) the excess of allowable 
rental expenses over rental income 
attributable to property subject 
to a net lease. 

The limitations detailed 
above applied both to investment 
interest incurred by the taxpayer 
directly, as well as to amounts 
paid by partnerships and Small 
Business Corporations in which the 
taxpayer had an interest. Each 
Dartner or shareholder had to 
compute his or her own limitation, 
and carry the allowable investment 
interest to Schedule E (Supple- 
mental Income Scheduled. Any 
amounts attributable to rental 
property were also reportable on 
Schedule E. The allovrable portion 
of non-business investment 
interest was deductible as an 
itemized deduction on Schedule A 
(Itemized Deductions). 

Investment interest disal- 
lowed in any given year because of 
the limitations could be carried to 
the following year and deducted 
then (within the limitations for 
that year). Any part disallowed 
in the carryover year could be 
further carried over to subsequent 
years. However, in the case of 
investment interest incurred prior 
to September 11, 1975, the carry- 
over from 1977 to 1978 had to be 
reduced by the capital gain deduc- 
tion for 1977. 

The data shown in table 2.8 
reflect only the amounts specified 
by the taxpayer as investment 
interest and reported on the 



50 Individual Returns/1977 • Deductions and Exemptions 

official form, Form t952 
(Investment Interest Expense 
Deduction), or an equiva- 
lent schedule, and consequently 
may be an understatement of the 
full amount of investment interest. 
A different approximation of total 
Investment interest is presented 
in section 1, Returns Filed and 
Sources of Income, and is discussed 
in that section under "High-Income 
Returns, Taxable and Nontaxable." 

Exemptions 

In the computation of taxable 
income, each taxpayer was allowed 
one exemption of $750 for himself 
or herself. On a Joint return, 
husband and wife could each claim 
an exemption, even if only one had 
Income. Additional $750 exemptions 
could be claimed by both taxpayer 
and spouse for blindness or for 
having attained the age of 65. A 
married person filing a separate 
return, but whose spouse had no 
income and was not the dependent 
of another taxpayer, could also 
claim all the exemptions to which 
that spouse was entitled. In 
addition, one exemption could be 
claimed for each qualified depend- 
ent (defined in section 6, Explana- 
tion of Terms, under "Exemptions"). 

Exemptions by type, including 
type of dependent exemptions, 
claimed for 1977 are compared to 
those for 1976 in table 2B. In 
contrast to the other tables in 
this section, these data were not 
affected by any tax law changes 
between 1076 and 1077. 



Individual Retums/1977 • Deductions and Exemptions 



51 



ri 

Is 



• 

E 
o 
u 



s 

o 
O 



< 



>> 
c 






|t| 



tl 
I 



o 

ll 



I 



•o 
o 

N 

E 



E 

3 
• 

I 



ll 



? §Silsl SSSsSS siisSS a siiisS 8^a?§s seSss' § Sa^Si^ 

rf .— r^ cj cnJc^ct^Ooo r^^^cj ^ •- •— cJ cJ m oi a> r-.oi-VcJ*— rf inJ ^ oo •j 



-BS?5 feSSSSjS S8£«SS S RSS285 gfSSlSSS RSSSS: R 

\{ 3) S ?> 5? <s^ o> iSj * cj (^_ <^. ^ ". "A *~. '^. "1 *~ ™. '^. ^ ^ *\ '", *". *"- ^ ""■. "P. 'H ". "^ "l ^'i "^ 



o ^ »- 5 

•- <M r- rt 



'^^is^i iSl.ls.i ^Js*""" 5 "°*RES ^SISs^. "ss*?" S S3§SS. 



R. oo^SS^m •-Sooto^iX r--cBS»S(0^_ w ^co(o«S oo»rteSo>_r-_ co^_a^<^ 



^ .'■^"SSS^' SS"2Sg3 gS52"'-" tf £ pSSS SSSCfXS gj' 






a CO r 



8. SiiiS 



? ?5s£l§ Isi^si ?s2S§s z " 'isis Sills^ ksS?S" 



0<0 CU CJO> 

--" ^' o> m" of 
<Nt 1- ^ o><p 



«D c\iu?oo«5''? vw'-evfr-co ^^^o*-* 

2 »-Q^^«5rt r^r^geoo*^ t»3--^(pgS 

c» o» ■* r- db ^ oS tn (o rt in O) <© ^_ o o •* ^ *s* 

5 cm' <»" CO Q «' V n -^ --" ID m m lo" 59 -*' 00 r-' 



s.?i.5i= 

S^ *« CM Q •- r-- ■- q" 1— 10 C5 ^ r-" m ad ci m m 



a» — r~Q*or-*- <d cm r- m r . 
uS V 5 ^ m K( a>tnoc\{uS<D 



-- ■- CNJ 



rt ^^ Sj O CT> 

r^ p O* ui" (O n" 

6J c^ •- »0 o 



IS oEo^CdS^ ^ 3 S »- O '- '? (O »- 3 — •- O 3c7)ao5S?«- o5£SS£ f-iOCM^Sl* 3 CMOSc^VIQ 

K as«So>«S^^ cortirtoocjo) ■*r-.tni«<0(0 *- *ojincMr-p^ iftc3aS^'«*3S ocMCjmcy *- i-^toi^ui 

- ---------- „• o, _ ,-■ (g ._■ — — ■ ■—■—-_- — - -.:_-^_-_-_- _•,„-_-_-_-«.- „:,«■_--.-,« ^ -,-.„-_-«:™- 

»-" .- 1-" r-' V e\J 






^ ci o> »— ' o>' V ^ o t\i W' r~-' oj ^ 00" « <o' Q •-' o> CM cm (o" t- at 

K ESS" s -""asi; gsasss sss*^ 



-.-.si. 



— ~. ^ 1^ g, ^ 

--" cj m •-" 



M T-qooipcgOl tf)09C?cp^ po^OiCM^ 

«p co^--S^^ CMtna«?r- Kiftr-r~c7C4 

* r^ c^ ^ » in CO cj »- « o •- to Tr_ o_ io_ in -^^ 00 

V »— ' oT (O" «■" *— " (p r--" <vj O ^ O p ^' O) cu cm' oi 

Z oSrt^T- SKop-^w Sj^r-cMQ-- 



SVpmt^oo^ r*. 03 eo n en CM en r^ 
pmK-^p CM«pr~c^*Oc3 t <C 



- CM CM C^ CM » 



** S SI ^ *'' S'^^S*^** *" 
•~cmV lASoioStno to 

CMCM 



en r^ •- » CM* 
r- eg 10 Kj m- 

0(0 CM •- O 

0_h- r^ 



3 5!KSS3 

rt r^ oD (5 ■* r-- 



»^ «0«CO(0^-'f CMIOCMOCM^ IT) CM f- ■« 

^ in CO in f^ in CO i^_ r-_ a» 00 CO ^^ r-_ »-_ to tn 

■f r*" in r--" r*" «> cm tpaiaia' 

5 "sasss a;;.!s.3 



83 



Sino 

~"3'""- 



^ CM 5 (O (O *- t- 
c« (Q a •- cB 00 Q 
i^ S r- a» in CO CO 

8<o' ^' «p ^' CO q> 
•- CO 00 in -w a 

8' 



odS A m tH S 



M •- »nr^ 



»■ O OCS CM 



tC>^ a> r- t^ r^ CO 
•- r-" 00' CM cm" in 

3 CM CM. cS CM 2 



fOf^Sr^in? KSoSoaS m^.-SS^S 

r^ CO r^ o o in *" *" ^. " ''^. o. *o "l *• '". *^ *. 

to t^iOOiC?^^ v" Vco p"in p" cm" «p" p in a> CO 

M tn^*pco«c5 CMf^co«o>* r^^^comco 

i^ *-^(oaiA t-(ocm(Dcm£ •-o&rtin»-»- 



•- CM CM CO CO o> 10 o CO * 



r- ^ OS m CM • 
mp oo r^ oj c 
CO CO »- CO m Q 
(p CM CO r-T CO* CM 

*— CM CO ^3 o> CO 



CO in »n in* 
coin oi » CN^ 

S S" * S "" 

o A m>n ^ 
o' CO •— ' ; 



gCM ^ p V I 
O) »- ^ r^ I 
(O0D<oini 

§ 21 sis 
«* . - - - 



— -w CO eg 



5 i§g8ESi 5S;S|? U^%%^ ^ ?Sg=?3 iRsgsS 2gSRs= 2 f SiSs 
i »s§ssi" I J§"if 5 5§S«'''"' S '^"iS'i s;SiiS§ ilS^T' g ss|^§; 

o ^ ■-' T-" — V co' CO C» ^ ^ »- »- V CO eo" ■- cm ^ ^ 



f^ (pr~ini-m^ comcott'wco co^-f^OJOr^ 

«e AAininuSco CMPtopincM ^ •- (p ^ K} ^ 

i^ as ^ *- CM o -- <D 00 » in V o. in in ^_ r-._ (D in 

* Vw'afeo'r-'eo' cm" '-' m" co r-" co eoVeo'o>«'a> 

^ c^oBt-MK-*- r»«op^tna» CM^inininm 

)» CMlrtOOCNt C0*-0StO»-O^ 0> *» CM OS CM CM 

^ ^ ^-'evTcJeoaa^- CM'm'cM 



CO » CM 0_ r^_ * n 
3 ^ CO 3 ^o 

UJ CM (O ^_ 



5(0 0(0 - 
•- ^ in (I 
r^ o> o ^ - 

5" r^" 1^ o a 
p -w »-« 

mo r^ coo CM 
1— " cm' cm' CO* a> r-" 



? ^ p p CO 



r* p r- oj r 
^ CO CO 1^ c, , 

i*J^ *- f^ (D CO O 



S!;2Sft S25SS 8 ssass 

o_r-._co^ocM mcotsiosm i\ cm in 0)_ c\^ dl> 



«p o>pin^cor>^ i-a)A(OCMp pinoor-oiin 

* p B * in c^J •- pprtr--f-^ ^ in r^ CO m (O 

^ ^ocj^aSto o*cointDco •— h-co<o^r--, 

^ m" ■« 10 •-' iri CO ^" cm" <0 ^ in i/i p" ^' a> in m" t-' 






SO) f^ to *- r> CD ^ 3 CM « 10 CM •- »- O C 

tOK.'-CMK.tD CMtOCOCSJCOO otovu 

0» in cm" ai V r-T ^* p" 01" ^" v p' V oi" cm' r-" in to f*. (C "O S5 TT P 

4D »-*MtOO> 6* ^ r*. OS (O •- »- O CM • d» CO ^ *- ^ CO 



R Sp a>cM i-- 
"1 *. ^. **1 *. ^ 






»- CO ^ CO 



ST-pOCO"— mppCMP^^ pCMppCMOS 

p p r- (O ^ pppcJpp ^pco^osoi 

f-oinvin^ cooo^"-^^ cMo5inr^in»-_ 

p' p' in ^ f> p" r-" p" ^-" in ui "«" p' o" p p" V »-* 

^rtppw^ KppCMr^CM p«— ort 



in ^» p ^ pcMf^ 

8 sisssas 



2 p ss u 

Prt to ^ - 

Jigs? 



2 cm" co" p" r^* c 

^ S *D S 0_ c 



*- •- CMin 



incMCMCMOsr^ ^ *- m v ^ r*- 
^ p •- CM 1^ »- ^CMCO»-inC» 
r»._ oB eo_ r-_ c\4 o to p co co_ o> ■* 



SCO w OS p CO 
^ CM to CM — 

^" ^" ^" 1-" co" cm" 



■3 2 ^ p p2p 

^ OS ^ m in c\| in 

tff CM p* OS «n in 

<M CMP CO pin 



en CM OS ? in p 
r~ flOftiO CO o> 



cy CO 1— _ p to 



^ 5_u 



CMpto mm 



- — »- eocM CM 



li=~r' a §s5S2 






ttjsf as 

O V <n CO P O) 
r-TcMCMCMrvTm 
» iff ^!i? 2 S? 



§p pcSc 
OS to co_« 



M ^s ^ m CO CO OS ^ ^> 



r^ r^os ■* pcM 
CM ^ m CMOS r^ 
in »- <M(0 ^ ^ 

S' p" h-" ^" cm" cm" 
osp ^ p p 
'V CO ^ >n CO OS 
p"co"incM 



r- ppiomco ^ 

5 sssjsa 

«» •- O'CM'f-'tpCO 



M OSCN^I*- 



ap to CO •- o> 
P T- P »- ^ 

CO in •- ^ ■» m 
p" r^ <3 CM* p'co 
S ^ inp in -^ 
mmcMco •- ^ 



m§ !-• « 



^ COCN|«} 

"ais" 



1 CO o o> V tt p CO m CM 1- 



p m A p a 

cf 0' ^" cm" p" i- 

3? po p a 
•- oco to p 



CM ApCO >- p 
p ^- P f*^ f^ P 

in .-_ in T-_ p 64 
p" h-" m p" p CO* 



**- P P •- CO ^ 
T- A p 5 06 ^ 

pm pco pco 
CO cm* p" to to ^ 
1^ '- CO r- mm 
m o> r— m to a> 



A ^ P m p CO 
mcM ^ OS ^ — 
I*-." r-" ^* CO '-* to" 
m p p A p ^~ 
o> cop to •if in 
^ c> p cm" co" co' 



S p pPA ^ K 

m_ oCM_AmA_co 

fiT p"cm"o"c>P'-" 

CM in p »- OCOCM 

f^ ^j ^. ^ tA i/s 



CM m o CO 



A p « *- r. co^*-^p* 
CO m m CO m os *- cD m p 

■v_ CM m CM m 
cmS Ss oS 



^ ■* m A CM 

Smeor-. p 
omto o 

- 0"p*CM*h" 

rsf— CM *- • 



'- A CMP to 
f-, ■«■_ (O >-. 



S 25SgS 

«^ cor^ m OS ^ 
Ok •-" •-" a> a> cm" 



m Ap p p p 

gsssss 

t*.' uj cm" m* a' p 
AcocJcgto m 

•- com r*- o 



So 1- CD CO I 

»- ^ mm ^ < 
CO m_ P A_ p ^ 



f*- in ^ to ■- r- 
o> p" 00' m in ^ 
cop »- -* 






P p P p CM 
^_ P CM_ CO p 

A A CO CM? P 



f CO ^ "- 



^^^^■*CO "»^ 



Sr-' cm' O A r-' 
5 ? ^ m CO 



»- CO V CO 



§§§S(,j ^-«rco"(p*m"o" q'S^?-"? 1 
,".".0 — ^ — ^cm'MP in — ^^^q S 
^ppT-w* ««^«»Mt^«4 *"**_w_E 



ii! 



SSX?-*^ ■«(0«>omQ qSSS'-w 

s.fffll llllll ll = =>=s 3 »'||li 

e a = = = =0 000000 00888= f ai^Sgc 



B^^'^.'^.o CM^cD»pin ptjjo 



85 



11 



'-'.'--'.'-', "-^o CM'Vto^pm 29000*-^. -m «y-C^''^JP 

^a«xSm mmm^wm 8<£iMM«iA ^ Ji:3m^Avi 



I s 

111 

ill 

Pi 

lis 



52 



Individual Retums/1977 • Deductions and Exemptions 



1^ 


fS 


ss 


«^ 


5S 


ig 


gg 


is 


s=a 


!?I?; 






in a> 


tnco 












1 


?is 


55 


o'oo' 

o5> 


g^ 


as 


Sffi 


s^n 


S? 


s 


s 


CM 




•~ 




C\l 









5 •- »- CM 



5 O <0 OJ C^ UJ CM 



(oco <^r^ (o >A "- 

S' pj CO oi" C5 CM c " 
»- ^ r^ dj cJ c 



> "jjcor- — 



^ •- -* CM V 



C3 (O »- »- T- 



-. s 



eI 



t» csi — 



CM CO 

Or-" 



3 CM ^O 



Si 


S£ 


»g| 


^ CO 




s« 


^ ■- 


SS8 


Ss 


3 



Stn U^CMOICMO <P O 1- 

CM ^l^i-m«- O^G 

COCO r^co^or-. *cmi* 

<o oi' r*' P-' « »— r-" ■-" of « 

CO (ooiin^tn coCT)C 

»- ^ 1— lA a> r^ oo r- 



2S 



00 ■* t^ 
0)CM 5 

mcoa> 



CMr- 



mm -v o> com mq 
coco r- — r^ ^ o><J 
<M ^ K- ^r (o '- CM o 



tr>tn (ocgr^ r^co »- • 
f- m o r~ ^_ ^^ CO •- 
cm" ^ ^ o o» O cni ^ 



SI'»^tD mo«'-a> ^^ CMCMh 

'a>o— tp5<5a?5 csdi <ccmc 

CM 0)5o>cmSoo^_* <6o_<oto_- 

to CO co" CM* r--' op" cm" ^" <o o> oi" o C5" ^ 

CMCMtp <S9<C(O(0 r^CO CMCOC 



3I 



E oi 



s ^' 



!•- o* 



ri CO CD 



eo^._ • 



»-• r^ l^'V^'i »om — '-co 

t<0 'tAQOl «5CMCMQ 

r^ eomo> o>OOTO>co 

o' of^'io lomoeo'V^ 

CM •- lO m tn m m m 



o -q- <Q 

CM T- m 

eo" r-" •-" 



CO r- r:^ 



3S 

mm 



ss 



3S ?S 



Is S?^ 



oaoico K-^coc^a 



CO CM r>- o en 



. . _ _ ^' o) cm" 

SAoo s>ao^M'd-0) 

9 <S oo eo<£><o (o 

m cm' ^ CM CM CM 






mm 






s; s 



com 



f% 



OiT^ f«- 0» ^ 

mcM or* r^ 
■* ^ r* ^ *- 



So 3 *- 90 
At- ^ cm oS a 



^o »« mS 5 

Sm«-rC— ' r-"r-"cMCMV 

m CO o ^ n *- tn t/><D 

CO oi CM fM CM T- -- .— 



nto ma 
MA ma 



S S SI 



r^ o> m ^ 
O O mr- 



■^ CM 

is 



m T- (p cDf* 

— CO * »-K- 

r- ^ >/)coo 

m— " t^trim 



»-mh---m (OCMCM-vo 

StoK-mcD *- -- oo CM a 

_ ^ (D as ^_ cj) <» T- r-_ o 

^" ^ CO ^ ai co' oi m cm" <4 

•-• |co<D gcocoma 

■ •— CM CD V ^ (O a 



SODA 
»- m 

CM^. C^i 

eo"— "t 



CO CO — c 

1^ o) mo 

m CO o " 



cmS 

—"cm 



S" ^ 



— « — ® « 



CM —join mcMto 

CD '~ <0 ^ CO O <?> 



5KS 

<Dr^ cn 
"as" 



n CM CD m Q> 

Sr«- com m 
CM — — .- 



3S 

CO CM 



mo — 



^- pS ?S 3S S3 S — — 35 1^5 qS SSmS? 

^ ^* CM— »no *co ^tftoi cocM K-o «— ^ CO ^ »■ 

m" o"co" — q" tor-" Cpo mm— oicM r-"«" <Oo" mcD"5"mp r-ajgag'^o 

Q> 2^ SS cy*" ^S S*^S S^ «>o mco Qoicogg S'*^Sfrtm 



g 
cm" cm" 



3 

m V 



— — —or 



13 §11 

CM — m r-" CM 

r^ O ■* <DCM 

a> — — " cm" — 



a 8 



CM« *" S m — — 
com 5 ^ ^ S S 



SO CMr- 



m S 



_ O — CDC? mcM— «^ 

<o«r V<e" r~-'co' r~-'€»5 o»o~ wm -co" oicdcm — co' CMOr-Tto'co 

— ^ m 96 coco CO— rt r^ Q P— —cm 5 r- r~ co cM^^moS 

CM— m^ CM— mcoc<^ — m ^ cm o -vcoco cocmcdcda 

CM— COCO- — — " co" — "^"cc) 00" co" ^-" 1^ r-T 









* 7 
O 3 

^ 1 

o 

(0 



1 


s 


sS 


S| 


il 


s? 


§1 


CO* 


gl§ 


s 


s 




si 


g| 


co_ — 


|<D 


S3. 


sIr 



CO"<D S*"" 



»- CM — m ^ CO »- o C3 ^ — m 

8a> ^KicMf^cM ^m^cM* 

-- o^r--(D'« mincMOD*- 

" m Cp" — flo' CD <X>' oi" Q CO o" «)" 

V ^•-CMcB'- ■^*m»r-- 

_ ^ .^ . y^^ uSco_*oeM_ 

CO ^ op CD O CM 

m r* uSmo o 



CM — 



aa S_ d CD CO 

f" m" c3) r~' m 

s sss 

S— co" m co" 

oo ■— — — 



s s 



Sj s 



— CM CMCM 1^ cB omo) mcp tnr- 
r- — 00 o> ^ r». — — r* ^ —cm 
com om vm a>a»r« co cm o^ 



em — r _ 

5 — mm — 



o"m' 
cmC 


270 
156 

675 


CO — 


^ 



q>op ocMCMr^cp to-vinr^.^ 

CO — — r- ■"»■ CD cor^oocDcj 

^-" —mcM CMCNi— '— "cm" 

CJ dCM CMCMCM 



CMCO CM ^m 

00 O CO O) 

CO — CO r^" — 

— CM rtcp r- 

CM CO CM ^ m 

sis -iS?:" 



S 
O i 

■o ' 
• 

N 

E 

i I 
5 



CI * 

a = 
I- 2. 







5lg h 

3 as o ' 



I : g| 



ill III ill III III 111 gll|ll ill illll 

u. a. <A V) w a£a. ir (r i2 t/}?o»-t— 



9#| « °, 






1 i|l 



sis? 






Individual Retums/1977 • Deductions and Exemptions 



53 






^,1 






|l 






3!SS|' 



<D *fi -^ ^ A ^ ■-^■^oiJocg Kc«JO--cneb lo "-meo^c?^ &> r^ m m f\i d 

^». r-~^tD'-S<o t^r-r---o>r>-irt (DcOr^o>cni?i »- coor^*oo o>(0<rti«oo-- 

cf oi Cij »' « r? O iQ Q o> O W O V ui O) o> •- ci O r-' V cm' csi •- m V^ to ep <fi ai m V o» a 

n ^cjrt^fon SSScou^SdS gt eb <n g -- — — r> oo d* ^ "^ SS ^ S 3 S*" 



r- ^ o t-_ 
^■^ o to ^ --' 



Ok CJ eg r^ «> CM pg 

Srg aim tnn op 
r- cn_^ f^ » O in 
m t^ r~-' O <r> m 



cnor-cpd)^ oi f oj ^ •- Q ^ <ocmct^oco Q <» <o <o ^ oo a> ^ in q i- to 

S^ to rt — Q m-4o<0-*io *- • cr» Cft »- r* CM op m op A in ^ •» to to <S o rt 

^■-CT>r-<E ococoio(»(^_ ^ r--_oO(oa>i--_ ^(O^tO'-A •-^•-(Brt c^ 

e\j — " ■»" Csi eo r-" m — " op V -w" V «f ^' esi W ct> q q q> to W — " f*-" r-" ^' go V ai ^ 

^ lo to sD o ko m CO ^ •- r> • •-en ^ in (o o o u> c> <o R •- 4^ 



(OqB — CM <« 



8 ;3s»;;sg!3 

8» «>* g up v> t^ r-' 



f^ui5 — coco incoo*'-'^ 



csi — -' 



03 QO CO CQ ^ f*^ 

't rt ■- in V o 

• c^ en r- CMf^ 

o» 5" 5" q" a> 

• <*t a> if) m 



o*n<0Cb ■* g 

C 3 S 8 * S_ 

»^ j7> o> a> o CO 



30) flo' cm" irf 



Sinenr-v^esi cor--*oc5<o CMOr^comco 

Qeo(0*-cor- Ottvr^^oprt c5'-ap««-^ 

^_ »-_ in o ^_ tn CM in •- o ^ 06 en v o cm o co 

«p ^" a* ^" cm" V ^* ^" o" to" 

« '-^OXOCO CM — CO 

c^ »- CM en ^ in 



1- CM 0» O) Ob CO 



e*i I*- m *- (D g r- 

<^ €0 CD ^ O f^ 3i 

0» lo' V^ g" o" «" 



r-' «* r-" V V ai 
~ tS cMCMr* m 



^cn«nto<oc>i a>ti 



m •- Q r^ CM «B 
CO g' o" a> m" r^ 



!< T « « TT 



^ '5' (j» •— 0» CO r«- 

^ ocoo <oa) QO 

<>J' op" r-" CM 00" of o 

^. ? ^ r- r^ en A 



»- in CO f^ CO <n 

ST- in g 06 CM 
CO CO » r* CM 



3 CM(0 ^ C» CO 



s ^1^ 



s s 5 s 

<o' CD oo ^ <c <o 



T- A ^ a> CM CM 

m 00 *- en« s 
cor- in oS a>o 

a" o>' tf) ■-" V g 
m ^ V *- 9 



I5SS 

— ' — " — " — " ■«■" CO 



r*- y~ Q> Ot CO ^^ 

■V * *D h- r» 

iri cm" cm V <o 1^ 



Sili? 



^ (D O) •- '^ CD in 

9 Qoco CO cnSin 

« r- coco ^ ^ <0 

" — to a>" 2" eg CM 



3' <n »— <o in cm" 
I*- CM ^ cMtn 



C3 ^r-CM^CMtn to «- 
,_ 1-F-CMCMCO'^ m-- 



eo CM CO •- tp » 
r- ^ m •«■ Si o 

tn" <3»" CM •«■* 



s -"ass 



-*-cMCM»^ in«- 






mep en ■- <p 

CM ■- ID to — 

in in" o" g> ■-" 



coin CM* a> •- 
V en" g r--" 01 in 



S* 1- S in o 
r- m ^ -- c 
o C9 V o> in r- 
r- T* inr«. r- o 
CM ■* r- 00 inc 



CM o in in »- oi 
T- CM CO o> o en 
(O •- w ^ en ^_ 
r— " ^ * <» ^ ^ 



»- g ^ 10 CO a> c 
to o S» •-•-•- < 
in co' 0> r--" en O c 

S-- o* ^ <B e 
CMin c 

S3" 



9 m en v (p CM gcnmo>r- ct 5 cm m r^ in 

co^coftina* ^inr--(pcn w cDcocMr-d) 
ttf— ^Ttinh- cotocM^r- •- rtf^-mcM^- 



g in CM ^ r-- (D 
Si — CO CD ^ r- 
pj ^ 1^ oB lA o 
— " — — — ' V CO 



s asas2 



— CM 01 en c 



S»- en to g •- « 
in A GO op OD <j 

Ot_ m ^ CO c^^ en a 

SCO 1^ I — o> r 
CM m CO O O u 
-- en fl li 



TO T- gj c 
o> CM oj q 
^ in cf) 3 



O O CD CMin ip 
»- CM 3 ep « iR 
coo in <D <o CM 
in to' CD* ■"»' in" en 



s O -w- ■r~ ■•t cMf*-in — 



SCM CMintp CM 3 
^ g CO en to ot 
^ »aSf*- ■- CO 
(tf — " op" in •»" en 
o* 5 CM g o> 

e^ — CO ^ 



■^ Ki ■- CO ^ CO ^ O) c 

tOCOC)'-'-^ CMtPU 



a» CM o) CD in 

V CO ^ CM« 
*- CM CM oj o 



^» CO o •— CO CO 00 

<p 00 cncMO> ^ r- 

^ r- CM m CO in O 

^ — "V^"— "g'tn 

lA cMcogg gm 

^ ^ n A CD 

8 



£Sa 



tpq>«-gcM to ffi^cpcMtncp ^cec 
gcjcpgm A ?otScn^-9 —Sc 
mr--^0O(O •-•-i-CMinm ^abo 



e» g en" cm" ^ •- 



e»gcocM^'- 9 '~ T~-9'nm cnQfjiatot^ 
O) Cm rt — 5 r— eacMinr-CMCft 



o> V o r^ to ^ 

SSjr^ CM ^ r- 



CMCM cmnci 

S" r-' r-" c» a* 
Of- <J> ti 
»- •- moico 



Ok o r- r- op to ■«» 

S-- «CM « T- r— 
to o> eg — CM CO 
O CO o" in cm" rC ^" 
— — — — <or^ 

— Cs» 



- enf^ tor- to 



in r- 2 CM eg 
u^ S 'J m ^ 
5" cm' op <» g' 
CO g ^ to A 
to * •- en 00 



-" op" CM en oi" »Q 



to' ep' <p' •-' CM tn 
r~ g 2 o eg m 
K K ^ r- ■♦ c* 



mS ^a 

CMO c 



CM A eno) f— 

*^0 CO CO 

— "eM"^-" 



CM A to CM 



S!S 



a>m^gmep 
o cnr-o«6« 
tp' in cm'o «p CM 

^ t— m »- ^ eo 
'^ cM«n r- — r 



- •- »- .- •» CM CO 



r- CO i^mg — 

SO) cm m a» g 
00 in ■- en in 
S' 5' o>" a>" V -—" 
coco -~ 
— en — 



^CD CO 



in r-. ^^m h- tn 
u^ iotoin<-eno 

S 29CS'|g" 



•-opinr— ^en inr-CMf-r*- ia 
r^33«o&io ai*~o>eMap «ri 
^ V en <P ^ CO w ^^ ^ ^ w ^> 



Q CD in 0> en 



»- — — — ^ CM 



^- cp r-- in •- ep ■^ 

« <Bg m in iA ab 

^ 3' ® c»" en r-" eo" 

r^ en as r». CO K »- 



CO eo en O ^ 00 
CMO CD g incM 
to to <o in V o 
cm" ■-" iri CO h~" en 

•-cMCMcooi'r-.* 



CO ^ en <J> op 0> 
CM^ tnininu) 

AcDCMOaCMOl 



m a a»coeM 9 

SS§2SS 

CM v' tp' «■' in" ^ 
— oo ^ too 



rtogtp'-cD f— Q 



ar*. r* c 
« ^ »-tn 
tngr- coo 
*-" c\f CM co" oT 



III 



D CD a> o> eo 






g r— t3> r- ■« 
m CD r- CM ^ 
»- r- CD en * 

X' ep" CM ai o> 
to eg r- 5- 
CM in Ol CM A 



St- I*- g r— r— CM 
g a a> CM tp o 
^ QD en •- o ^ o 
irf aiic to *-" cm' co" 
<D ^ T- ogo CM 

h>r — " eg en V 



en — "S- ip m c3 
g m CM * 35 f— 

(B^ CJ) CO co_ ^ CT> 

cneo ■« en (p^- 
l^ CD '^ in 'w m 



eMgm»-^cn e» mO"— in*-c 
CT>»ino«-tp »- cnoi«-oo>c 



•- in (p o -- •- 
to O) g — ~ ~ 
en en CM m 
o en m'cM 



e» in o •— m *- o 
— en &> ^- o <3> ^ 
CO r- g -^r o ' 
•- «n o en CT> 00" in r- ai O) o> cm co a> lo" tri co cj -g-" c^f 

8 to •-inf— g^r-- SencntpinSi i—^-eogOT g 
A CMOoCMr-- CMincs^ftT-^ oeM<->nto a> 



3 eoa> ^ CD 



CO in to CM CO ^ 

lO* OJ CO CJ V cJ 

r^ w- c6 o ai g 

o CM •- in to a> 
g co" m" cm' — 



(p CM (D OCP 

S inco — ■? 
0_ r- CM_ in CM 



9 inggcMgto 

w g tSin ip A eo 
tq^ o_ ■- -~_ CO in CM 

§tp CO ^' — " f-' m" 
O g '- tpm to 
«~ in m in <» CO 

i 



o) CD CD •- en »- CMin 



cm" 5" itiiti r- ci 
eg g (p f— — ^ 
in A cS CD 00 oo_ 



CMincg a to •- 

81- g CD ^ en 
mN to to 1- 
r-' en ep'oi r— cm 
•- COS r— CMr- 
co coin to *« in 



^- 3 « CO CM CO qj 

Srt o r**- CO ^ <o 
■«# — 00 «- o o 
c* r-" <5 o" to" *-' en" 
^- m 5 r- CO CO o^ 
f*J CM to o to ^' 



m aepo>9a 
o> tprt ^ O* 
eo CO cSiA ^ CO 

eo -v ^in — V 

S'SJSSSS 



OD S CM tp A 4 

— o m io a ao 



r~. op op en en 

•- ^ en oi in 
CM_ — o_ to v 
CO o" co" m' g" 
■^ oj en en J) 

— ^ Tf CJ) o 

— •- o> C» CM 



«p o> o> m -J en r- 

R to o ^ -S S S 

P »— 3 t» g CD CO 

h. — cMin r— o 



^ Aenin in to 
f" CM <o — " in* in 
^in eo c»to •- 



ginoor— c» in 
^tnr- CO m to 
r- r-_ CO to — r«. 
to •— ' «)" in in r-" 






•^ c&K •- c^K a 

a* in cm' p> 5 t-" * 

9 CO eo ^ to *- u 

^ •- CM CD O 



S3 CM n tn CM 
CO o 00 Cb o 
csj to co_ CM S g 

3S (D CO CM "V o 

Sj ^ t- c»to — 






cooomoB u^^ 
o»" CJ f-." g" to" r» 
— 5^ S 



§ CM to in V 
^ entp o 

c^ ^ — inen 



E 



ll 



SxS-CM vtotogmg go 
R.'-^R.o •- »- — »-^CMcn ■O'- 



« : X X S - <^ V to' to' g" in g' g" 8 ^ ? _ fi >»;. : ". in g" 

5 osso- sssaaa 5st^?g ' S ssS. 



I iiiiii mill iiiifi I iiiiii iiiiii iiii 






l§52a° ^2228S SgsSg 1 s|S2;2§ 



Ir 



54 



Individual Retums/1977 • Deductions and Exemptions 



^1 



BQOJcooei r^ ?j * ^ r-* 35 K ■^ O • eo ■•- iQ « ^ <0 <p cm Sj g> '- ^ S en *- 
ne^coaSoocNj co a> m o « eg * or^«r«-CNi«> ■ ^ in ^ •— c^ f4\naior^ *• 



O O lO CT »- 

<o^<o in in o)^ 
(o*n in c> a>" 



ac^ A r^ A o o (o T- r^ V in to »-CM004t^<p • ■* r»- •- r*- ^^ m u>5-oo<or^c5 »nooincMrt <2 
r-moDOjr^in r^oeMCj^fin tn to ■•- tti -^ ^ B ocgoxon*- • * S io ^ uS 9 ^ co m ^ to 
«o incjr*-«»(sio» mi^tocjoor^ e^O'-cg'^'- ^ .-»-• • ■♦o 'OO^r^'*-, ^™^_(m_^ « 



- eo ^ C3 ■- CO '- 



eooo ^ CO »- eg 



p^ »- 0> r- «) 
^ qoioIa od 
m"tn ^co csT 



sSassS si5i§§ R«Sg§§ S FSIsi? sSSssS Siiis S sSSas 



I 






£ RS8SS5S ssaais SKgsss a s^ass^ ^s 

j2 " " iriai ■^ V m" c^ ^ a> in CO •-" jp * — .• ™. _. • 






r-" oi" in" cs* -- u 



8« 

in ^' o eg 



S ?g§g|| §g5?|g S§Sg§5 2 ?Si§53 SsSisS §55£S I 

I -"=tsa sssfsii sgisss I ■ r'sss assKig ssSsg- s 



5? £ ^ ?^ S 

CO in •- »- »- 
(Ti to" in •» iri 



g issiil I^SsgS Igll^S 2 FiiliJ l&==P. iiSsg I piiS 
is is""^ 11 • .-»*2 S88SSS sa'°^ ; ^ssca 



a iiisii §|gili iiSsS? !| ssiSf ? SSiiil l§SS§ ^ isSig 
I •"■sssgs s 1 11 1 1 |gi$ss- 2 ~as-»§ Sslsgg |gssg f s|35R| 



eg — eo '- 



§■23 



S siiSSS ??IS3i SilSiS A i?S?iS ISgif s §§§§6 S kSsrI 
I" ssss'gK g="ii32 giS''""" i =""*ISi EiiPi iiS'""'' 2 MMMM. 



- w- ^ r- ^ tn V r 



t ci V *- 



s sasg^s ^assss sssssa s ssstss rsrsss kskss 5 srsss 

* f^c»^<B«nai egr-oo*»-(0 ^oinin^o) «- r^^^moo^ to * ^ ^ f*- to omeg»-o <t. r«.«o(6^r». 

i '""■s'igS SBSi^l liiSii g "Sags' SSiSli iSsSS" S »§5gi 



-' eg eg rf c-J --' 



<M <Nt tn CM »- 






^ 9aor^ScM'? p^SSkSSq SS^SSo •» o>K2lneD^~ <63nS9>3 m^^ooeg 

»^ egrF'-^m^ <»iK*-^inm omottDinO •^ ^_inr«-^_»B»- o_or~--eg^ min^Piin 

0> in^-."tOQr(o"r-' e? ^" o* ei r-" m" cr>" r-" V '-" V ^" • tn cy r>" gs *p ^" m" uS" r-" ^" eg oj (Ocg'ejV^O 

to eg^^Si^o coin* — ino —^or^ACTi Q ■VpSff^ in&o^inej 5ts4'^ 

^ ^rtoiSt— o «-ejciS'-ino h- o »- * 1^ <» i6 ^aio»_in «oi^_a>.eg(D *_a)o^.«>_ 

cf T-'c\iV tri (o" ^-" a> « *o meo'inej ca --"co ^'(o'f— "oo'cg r-" « eg" m" eg' —" 



f(n<o o c» 
(D in A (9 



III 



^ 5a53§l sM^n^M S2si?R i sl=g|S ISiS-S Ssili 3[ iSSis 
S S8E3K| isaHgs ^sgisl 5 ss§|gg 5i?5;§| |iXi| g g§is| 



;as8S ssa 



m O qo ^ 9 e; h^mr^cgu 
T-^^coSco V to eg ^ 



o tpm r 



I 
1 



S SSS^SS SSSiSS KtSKSS a SSsSSS SSSSSS SRSKR • SRCtei 

n Rsasgs" SsglSS SSS(3"'"-' g =ssx5i g88"aS"g SsS'" s SgsSs 









I 
■s 

I 






8X ^cv4 vtoeoomo QO^in_ 



5 



SSS5-W ■wtcmoino Qo8S--£ % 

2tJQ»'-«» »**»*rt«^fc*«A ***^w.wta^ 

iiilil iiiiii iilili I §111 

IssiiisI sAKKi» iilils; 1 IsiSiiisS sESSia ilsli | |lsESi 



3 3 3 3 3 3 



Is 

If 

S3 



55 



Individual Returns/1977 • Deductions and Exemptions 
Table 2.5— Returns With Medical and Dental Expense Deduction: Medical and Dental Expenses Deducted by Size of Ad|u8tod 
Gross Income 

[All figures are estmalas based on simples— nxxwy amounts are In IhouaaJKte ol dollara) 



Size ol adjusted gross income 











One- hall 


nsurance 


Medici and dental 




Tnt>l 




premiums not 8ut)|ec1 


expenses subjecl (o 










to reduction by 3 percent 


reduction by 3 percent 










ol ad|u8lod gross Income 


ol adjusted gross income 


Number 


Adjusted 
gross 


Total 


Total medical 


Number 




Total 


of 


Itemized 




ol 


Amount 


Number 




returns 


income 


deductions 




returns 




of 
returns 


Amount 


(1) 


12) 


(3) 


(4) 


(5) 


16) 


17) 


(6) 


1M72,S0» 


404,714,««2 


9^W5,77» 


ii,ooe,53e 


14,425,239 


1,715,434 


13,471,085 


H,77«,31« 


26.745 


34.423 


133.393 


26.703 


22.421 


2,607 


23.366 


24,960 


101.982 


324,116 


388.230 


136.051 


71.948 


9,072 


97.965 


136,011 


250.312 


1,290,650 


1.088.142 


435.508 


202,577 


24,428 


233.331 


446,677 


439.722 


3,113,374 


1.665.176 


801,470 


342,296 


39,911 


422.169 


648,917 


644.279 


5,845,955 


2.689.434 


726,533 


548,390 


67,628 


619,001 


820,614 


826,017 


9.095.874 


3.507.808 


726.441 


687,189 


63,998 


751,567 


876,640 


1,091.344 


14.217.722 


4,710,137 


877.305 


941,460 


113,770 


1,003,349 


1,128,615 


1,134.621 


17.041.943 


5,260,969 


760.996 


961,740 


112,106 


1,023,079 


1,064,734 


1.299.335 


22.079.093 


6^76.621 


857.409 


1.153.916 


137,058 


1,140,886 


1,239,331 


1.393.314 


26.453.928 


7.041.570 


825,122 


1.198.564 


140,679 


1,212,121 


1^94.354 


3.288.954 


73.735.986 


17.678.232 


1,675,487 


2.923.174 


338.756 


2.691,526 


2.871.535 


2.139.497 


56.514,337 


12.673.321 


1,124,264 


1,972,279 


228,650 


1,669,825 


2.015,533 


2.821.018 


103,593,551 


21.381.548 


1,568,220 


2,619,739 


315777 


2,042.328 


2,963,441 


671.342 


43,860,508 


8.503.306 


510,982 


639,631 


82,895 


447,035 


958,501 


116.316 


15,217.415 


2.871.118 


109.536 


112,630 


14,706 


76,070 


206.362 


24.057 


6.708,566 


1.434.575 


36.720 


23.491 


2,961 


15,279 


67.430 


2.715 


1,802,627 


451.866 


4.592 


2.665 


330 


1,663 


10.060 


936 


-.,784,594 


498.334 


1,199 


929 


112 


525 


4.393 


15,425,146 


SttfflfiX 


M,t1S,«11 


•,122,925 


13,755,223 


1.62«,771 


12,t«0,1S7 


14,7«5,101 


964 


1,596 


3.818 


474 


942 


27 


963 


461 


22.477 


66,973 


39,631 


14,465 


10,202 


1.007 


18,486 


15.045 


60.565 


432.977 


210,558 


68,854 


72,427 


8.324 


70.810 


71.745 


239,537 


1.706.263 


797,869 


219,150 


185,285 


19.838 


228,104 


246.754 


505.284 


4,602.663 


1,665.020 


459,242 


443.110 


54.369 


483,495 


531.092 


755.667 


6,328,641 


3.034.701 


594,837 


626.655 


76.613 


689,347 


731.940 


1.046.790 


13,640,543 


4.367.132 


761,700 


903.577 


108.358 


959.026 


1.001.312 


1,106.824 


16,630.623 


5.009.619 


701,875 


939.867 


109.207 


995,305 


996.364 


1.275.295 


21,670.536 


6.022.988 


760,342 


1.134.140 


134.766 


1,119,880 


1.133,874 


1,378,040 


2d,1D3,vuO 


6.880,861 


765.850 


1.184.425 


138.641 


1,198,606 


1,229.657 


3.264,358 


73.196.578 


17,410,508 


1.619.718 


2.903.552 


335.962 


2,667,722 


2,603,649 


^t29,998 


58.244.114 


12,715.872 


1.069,202 


1.963.951 


227.555 


1.660,822 


1,954,157 


2,807,277 


103.079^20 


21,108.719 


1.443,864 


2.606.253 


314.297 


2,029,589 


2,827,539 


668.318 


43.670.667 


6,412,323 


490.362 


637.109 


82,529 


444.612 


934,720 


116.122 


15.192.542 


2.861.721 


108,699 


112,661 


14,686 


75.910 


205.177 


24,040 


6.703.940 


1.432.672 


38,460 


23,475 


2,949 


15,272 


67,159 


2,715 


1.602,627 


451.866 


4.592 


2,665 


330 


1.663 


10,060 


934 


1.781.651 


490.033 


1.199 


927 


112 


525 


4,3»3 


•47,381 


7,79«,M2 


S,539,M9 


i,t«3,eii 


•70,01« 


•5,663 


•10,«2« 


2,013,209 


229,442 


825.014 


980,530 


312,761 


178,162 


21.789 


211,946 


313.314 


1.233,598 


9.783.504 


5,183.845 


1.613.503 


1,011,470 


121.856 


1.183,886 


1.764.064 


2.467.376 


31.293,230 


10.753.569 


1.999.517 


2,092,488 


252.921 


2^63,668 


2.548.705 


3.277.255 


57.595.331 


16.045,536 


2.047,756 


2,850,381 


334.691 


2,867,334 


3.054.970 


9.064.835 


305.217.583 


65.692.299 


5.033.000 


8,294,738 


984.177 


6,944,251 


9.097^57 



Al returna, total 

Under $2,000 

$2,000 under $4,000 

KOOO under $6,000 

$6,000 under $8,000 

$6,000 under $10,000 

$10,000 under $12,000 ..., 

$12,000 under S14,000 .... 

$14,000 under $16,000 ... 

$16,000 under $18,000 ... 

$18,000 under $20,000 ... 

$20,000 under $26,000 . . . . 

$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 

luMt rttumt, toM 

Under $2,000 

$2,000 under $4,000 

$4,000 under $6,000 

$6,000 under $8,000 

$6,000 under $10,000 

$10,000 under $12,000 .... 

$12,000 under $14,000 .. 

$14,000 under $16,000 .. 

$16,000 under $18,000 .... 

$18,000 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 nontaiabit return ... 

All retans. summary: 

Under $5.000 

$5,000 under $10,000 

$10,000 under $15,000 ... 
$15,000 under $20,000 ... 
$20,000 or more 

Footnotes al end o< taUa. 



56 

Individual Returns/ 1977 • Deductions and Exemptions 

Table 2.5— Returns With Medical and Dental Expense Deduction: Medical and Dental Expenses Deducted by Size of Adjusted 
Gross Income— Continued 

[All figures are estmates based on samples— money amounts are in thousands ot dollars] 



Size of adjusted gross income 



Medical and dental expenses subject to reduction by 3 percent of adjusted gross income—Continued 



Medicine and drugs 



Total 



Number 

of 
returns 



Nondeductible amount 

(1 percent of adjusted 

gross income) 



Number 

of 
retums 



AfTHXint 



Medicine and drugs in 
excess of 1 percent of 
adjusted gross income 



Number 

of 
retums 



Amount 



Balance 

of insurance 

premiums 



Number 

of 
retums 



(10) 



(H) 



(12) 



(13) 



(14) 



(15) 



M raturin, total 

Under $2.000 

$2,000 under M.OOO 

$4,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 under $12,000 .... 

$12,000 under $14,000 .... 

$14,000 under $16,000 .... 

$16,000 under $18,000 .... 

$18,000 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 rvtuma, total 

Under $2,000 

$2,000 under $4,000 

$4,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 under $12,000 .... 

$12,000 under $14,000 .... 

$14,000 under $16,000 .... 

$16,000 under $18,000 .... 

$18,000 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 nontaiabla ratuma ... 

All retums, summary: 

Uixler $5.000 

$5,000 under $10,000 

$10,000 under $15,000 .... 
$15,000 under $20,000 .... 
$20,000 or more 

Footnotes at end 0l table. 



8,577^17 

14.251 

72.826 

182,802 

275,019 

419,164 

500,541 

683,864 

687,466 

801,355 

777,002 

1,743,019 

1,005,366 

1,178.380 

204.607 

26.579 

4.425 

421 

130 

7,M1,»t1 

•79 
•12.378 
51,830 
135.266 
323.594 
467,396 

653.371 
669,397 
786,895 
769,789 
1,728,931 
998,110 

1,169,734 

203,689 

26,480 

4,421 

421 

130 

Sa5,30« 



154,659 

809,403 

1.523,570 

1,926,658 

4,162,927 



a,S76,701 



1,481 


13,735 


16,638 


72,826 


41,259 


182,802 


59.359 


275,019 


97,043 


419.164 


105,695 


500.541 


134,269 


683,864 


125,357 


687.466 


158,906 


801,365 


149.126 


777.002 


341.027 


1.743.019 


217,023 


1,005,366 


294,307 


1,178,380 


62.505 


204,607 


10,183 


26,579 


2,049 


4,425 


290 


421 


89 


130 


•73^1 


7.M1,M< 


•25 


•54 


•923 


•12,378 


12,349 


51,830 


29,078 


135.266 


65.932 


323,594 


94,459 


457.396 


128,994 


653,371 


120,755 


669.397 


154,985 


786,895 


148,035 


769,769 


337,216 


1,728,931 


214,769 


998,110 


291,286 


1,169,734 


61,919 


203,689 


10,118 


26,480 


2,048 


4,421 


290 


421 


89 


130 


143,334 


SM,I15 


29,805 


154,143 


185,976 


809,403 


301,296 


1,523,570 


372,056 


1,926,658 


927,473 


4,162,927 



1,13SJ»7 

129 
2.138 
8.856 
17.814 
34.210 
43,790 

68,009 
74,417 
97,668 
98,319 
241,885 
158,808 

224,746 

52,832 

9,386 

2,012 

289 



•290 
2,467 
8,901 
26,222 
40,070 

64,938 
72,159 
95,687 
97,419 
239,269 
157,220 

222,838 

52,478 

9,327 

2,011 

289 

88 

43.704 



3,««3,610 

8,380 
65,528 
155,443 
220,107 
313,755 
310,462 

395,406 
322,748 
367.277 
319,536 
599,532 
305,509 

274,625 

23,966 

1,278 

54 

••4 



3.2$1,4W 

•79 
•9,404 
42,966 
110,614 
241,165 
285,177 

382.242 
312.128 
359.318 
317.556 
590.951 
302.446 

272,476 

23.656 

1.252 

54 

••4 



432,121 



4.989 


125,602 


56.158 


637,611 


148,747 


674.119 


233,457 


841.310 


690,047 


1.204,968 



681JM 

1,352 
14.501 
32,403 
41.545 
62.833 
61,905 

66,260 
50,940 
61.238 
50.806 
99.142 
58.215 

69.561 

9,673 

797 

38 

••1 



5*1,578 

•25 

•633 
9,882 
20,177 
39,710 
54,390 

64,056 
48.596 
59,298 
50,616 
97,928 
57,548 

68,447 

9,441 

791 

38 

••1 



N.631 

24,816 
127,817 
152,549 
138,599 
237,426 



11,1$«,1»1 

17,292 
66,839 
175,621 
311,467 
497,367 
584,930 

808,942 
821,675 
954,726 
979,666 
2,227.639 
1,452,157 

1,771.018 

401,975 

70,497 

14,303 

1.580 

497 

10,544,717 

■124 
•6.211 
61,825 
162,816 
396,734 
537,389 

773,330 
799,889 
938,271 
967,286 
2,206,810 
1.444,563 

1,760,658 

400,073 

70,362 

14^99 

1,580 

497 

613,474 



147,994 

920,592 

1,797,578 

2,352,361 

5,939,666 



(16) 



3,309,096 

6,924 
18,872 
52,213 
100,135 
152,667 
189,046 

253,484 
221,972 
270,059 
260,566 
599,408 
404,437 

569,163 

174,421 

30,073 

4,975 

525 

156 

3,065,814 

•42 

•2,366 

14,143 

40,525 

113,458 



236,494 
211,875 
264,113 
256,422 
584,008 
401,246 

563.194 

173,214 

30,019 

4,974 

525 

156 

243,212 



44,151 
286,659 
556,204 
638.924 
1.783,157 



57 



Individual Returns/1977 • Deductions and Exemptions 
Table 2.5— Returns With Medical and Dental Expense Deduction: Medical and Dental Expenses Deducted by Size of Adjusted 
Gross Income — Continued 



(All figures are estimates based on samples— money amounts are in 


thousands of ddlarB] 














Medical and dental expenses subject to reduction tiy 3 
percent ol adjusted gross incorrw— Continued 


Size ot adjusted gross income 


All other 

medical and 

dental expenses 


Nondeductible amount 

(3 percent of 
ad|usled gross income) 


Medical and dental 

expenses in excess 

of 3 percent ol 

adjusted gross Income 




Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Al ittumt, total 


12,302,»99 

19,513 
93,851 
228,626 
404,079 
568,857 
709,937 

945,999 
958,438 
1,067,1+4 
1,132.034 
2,485.697 
1,499,563 

1,780,900 

336,283 

43,473 

7.383 

689 

222 

11.519.749 

956 
18,486 
67,400 
214,483 
459,566 
650,630 

901,9+4 
932,n5 
1,048,167 
1,119,259 
2,463.024 
1,490,725 

1,766,564 

334,131 

43,338 

7J77 

699 

222 

792,952 

203,054 
1,131,872 
2,135,349 
2,676,203 
6,154 j20 


12,7W,006 

16,685 
102,636 
362,261 
507,236 
605,114 
625,690 

808,872 
791,823 
908,033 
962,981 
2,172,965 
1,552,881 

2,324,717 

774,406 

175,493 

62.418 

9,534 

4,237 

11,117,709 

394 
12,045 
47,720 
186,052 
377,924 
506,512 

700,761 
735.894 
810,463 

922,616 
2,121,714 
1,495,363 

2,195.699 

752,065 

174,367 

62,147 

9334 

4,237 

1,670,297 

244,347 
1,349,566 
1,639,951 
2,277,447 
7,076,674 


13,470,569 

22,650 
97,965 
233,331 
422,169 
619,001 
751,567 

1,003,349 
1,023,079 
1,140,986 
1,212.121 
2.691.526 
1.669.825 

2.042.328 

447,036 

76,070 

15,279 

1,663 

525 

12,660,132 

956 
18,486 
70,810 
228,104 
483,495 
669,347 

959,026 
995,305 
1,119,680 
1,196,606 
2,667,722 
1,660,822 

2,029,589 

+44,612 

75,910 

15,272 

1,663 

525 

•10,437 

211,430 
1,183.886 
2.263.668 
2.867.334 
6.9+4,251 


7,467.209 

863 
9,032 
35,797 
97,359 
161,710 
234,196 

365,081 
415,845 
518,960 
609,911 
1,534,805 
1.119.918 

1.710.999 

530.414 

111.532 

31.662 

5,799 

3,306 

7,271.947 

15 

1,587 

11,215 

47,442 

126,219 

213,916 

347,970 
403,697 
508,298 
602,447 
1,519,893 
1,112,511 

1,697,953 

526,687 

111,163 

31,629 

5,799 

3,306 

215,261 

22,343 

272,418 

802,109 

1,341,904 

5,048,435 


9,362,372 

22,549 
94.976 
228.974 
397.707 
557.457 
654.222 

845,722 
767,294 
870.143 
860.345 
1.774,423 
996.132 

1.075.846 

160.872 

13.418 

2,064 

171 

35 

•379,350 

166 
18.486 
67,049 
210,760 
426,841 
592,806 

802,009 
760,730 
849,137 
867,466 
1,754,460 
967,996 

1,066,114 

159,665 

13,358 

2,061 

171 

35 

793,022 

205,160 
1,096,503 
1,893,912 
2,143,814 
4,022,963 


»,291.102 


Urxtef $2000 


24,097 


$2 000 under $4 000 


126.979 


U 000 under S6 000 


411.080 


$6000 under $8 000 


561.558 


$8000 under $10 000 


658,905 




642.4+4 


$12 000 under $14 000 


763.534 




646.890 


$16000 under $18000 


720,351 


$18000 under $20000 


664,443 


$20000 under $25000 


1,336,730 


$25000 ur.der $30000 


895,615 


$30 000 under $50 000 


1,252,443 


$50000 under $100000 


428,067 


$100 000 under $200 000 


94,830 


$200000 under $500000 


35,789 


$500 000 under $1 000 000 


4,262 


$1,000,000 or more 


1,087 
7,493,154 


Under $2.000 

$2 000 under $4 000 


447 
13,458 


$4 000 under $6000 


60,530 


$6000 urxJer $8000 


199,312 




404.873 


$10000 under $12000 


518,024 




653,341 


$14 000 under $16 000 


592,666 




625,576 


$18000 under $20000 


627,206 




1,283,756 


$25000 under $30000 


841,647 




1,129,586 


S50000 under $100000 


407,833 




94,014 


$200 000 under $500 000 


35,530 




4,262 


$1 000 000 or rrxxe 


1,067 




1.797,94« 


Al returns, summary. 


290,972 


$5000 urxler $10,000 


1,491,646 




1.746,596 


$15000 under $20000 ... . 


1,713,065 




4,048,822 







'Estrmate should be used with caution because ol the smati number of sampte returns on wt^tch n Is based 
"Identifies (a) sae classes for which data were deteted because of the small number of sampte returns on which they were based and (b) combined frequencies or arrxwnts that include the data thus detetod from another size ciass 
■Less than S500 
NOTE Detail may not add lo total because ot rounding. 



58 



Individual Returns/1977 • Deductions and Exemptions 



o 

E 
o 
o 

c 



o 
o 

•o 



■D 
< 



M 

>> 

« 

C 
O 
<? 

o 

3 
"D 
«l 

Q 



O 
« 



» 
u 

«9 






£i3 



IS 

O 
H 

(9 

C 

o _ 

1 1 

Q 

M 

3 
O 

« 

s 

o 



M 

If 



S°-3 



i 



i2 a 



r-'wrn-ve^oS »- a lA r^ »- •- S 35 to eo "^ -^ to i-* c^ 5j 3 •- oj ^ «> to «d »- i^ tp q a d> A ^ 

OOC^JttlOCOlrt »— C^^tO^OO OC«J«/l(D^f^_ *o ''i^. ^'I'l *^, *~ ■*. "I 'T. •"1 '1 ^ ^ "1 "I ^. ^K *t 

R' (C ^ CO O o' rsi <\j Csi ® o> (O (O •—' O fcrt" in o to V ''^ c\J ui «" ■g'" o> co o to o cm" (o" cp" <m •-' fsj it> ^ 

^ ««>S^S2;g> ^ujrj^Sg SSSS'~-'~ & "~«25 SSSSSSS S?S82 8 



SSiSS 



^ o><i><p^o>Q incomomtD oa)r~(o^-o> ♦ ^ojcuocn^ cnj »- m o h- cj s^oaocy « 

K. csii/>oa>o>>n lo^f^eo^S O'—^eotMo m ■5CTr«-f^'— r-- '-r-.rtoh-5 ncNjmQco * 

ft m ^ oj <o CO CO c\i^^'i— o>f~~ eo r~-_^ o> t/i e^ «> f«^ <o 0)_0i t^^ e*> (D O f^ '^ f^. O O ^_ lo <D lo oo »^ 

Sin fco o>' eg o cy c^ ^ ■^ciot^ ^ o" «" to" •» -- ~~ 



<M »- CM »- 






»-eM»-oo oor^Qtow or*«o«>n m m « as •- eg 






ato (O ^ <o O) CM Q ir> oo lo ® "a- t- tnio * 
at c<« <o oo m v co m ^ m cm o> (^ tn u 



;ii 



t/>coc^mcMO> coocouir*-^ ■*mi*-^-co ♦ 
• • • loojcj ojoi^r^^-- ioojcDco»- f» 
»- r- ^ ^^mo>^CM or^t/S<S>n c«j 



— — CM ^ « 






5 lOObr- 



CM COOTCOm'WCO Cg^^'^I^O O)0Ot-~"-CMCM ^ OOtOCMOJtOC 

tt ^r-CMOCM"- a>eo^o>r>~S r-c3m<pAm tn CMCMco^e^t; 
■o m'cMiiiof a» f-T to" o" O) m cm" o i*-* r— * cm u> * coVo 



CM^ 55 — ■ o c^_ a» « --_ • ^. •". "t ^. *^ *". *". *^ 
oi* <o' <£> o> r^~ o Wor^f»-"co e» »- »-'« ^'o' 



r o ■* CM — 



^ oS CMC 



itncM oo w c^ <© m o 

300 V^ r--" cT c:> Q c^" r^ h~ 

eg CO in <D o c^ <p tn meg 

•- »- rt CM CM 



*" I |«<0C30i ^CMcoosttcg '»C5<or».m »- 

St lAv^'^ aiooai^tScp cm<o^cmc4 ^> 

co<o^--o oiSm^-oio inoco*- a 

S^ ^ r"-" CO cm" in ep Q Q cm" r-" r-" «rf 

• .-CMinaSort?- — 






*-ocor^co»n coo>»^o)oco crt<o-*0(Deo 

u-> o r-~ •- a» <o i-CMmoo-fl-cM f^«»ni*-eo 

flDCoeoegcMi^ eg to A r> cm, tn cm_»-_«>.^ 

"or*' oi to d ifi CO y- <0 

- ■'■ — ;^ — — -10(0 • — 
O) CM 



S" ■ ^■ 



-to 1- S -• Q m (D mo 



I 



ISmtna ^Squ^nS otinS5 5 



^ r*-.^ocooso i/><om^eo»- co<pr--a>«-(M to 

M e»^*mr*-h- <oc5cg--0(0 «S o OJ to »- •- ^ 

r*. a>inoaor-m ^-oSOitD^in r-*o>OT<D-* <^ 

cf ^"" r--" r^' '—" en »-' in en" o" V" o" ^" o>" «" <J>" O) co ^ cm 

e - <o«i-rf»- corg^efeS^ a>io^— »- -^ 

r^ ^ T- ^ eg— CM— ^ 



— c-> CO 



S ^rtesltpSS *mW5*S 3 
<D o ^ in rt a> t~^ oq ^_ aS_ — ^_ i*» 



(D cg^Scg 
•- O a>o<0 

8" in CM cm" — 
CO <p tn CO 



S^'<-r^O0 ^r^0^tf>CD rocM^*~or^ ^ jCMtniO'— coAoiOT-cg cocmcm^io c* tQcptQ^- 
CMW — coco ^»-c5ino»- oxncotoAm ^ • 'cJ — cBcm o&^'-coo r-«jcoin^ ^ qoS^cmi 
— ^cMtncoo <3<ocor^oco — iSr-T-cocM to oxo n oo rto^^r-^ mco^- — * u^ ococn{c«(' 



S(OcgcMCO«o ococou 
CO(D<009 O — CM 



§ 



(or-^» gpcocM^ — io «coepu 
■ — tn o ^cnco«oo« 3<-cg 



fcgioo cocou 
*- Q ^ ^ <p e 
a> ^ r- c» ^ a 



n op C3 9 T 



rtO'-cgr^eo »- — ■wo — 00 ot — f^-QiQi^*- tocMi^mh-i^ cM«inh~» ^ ■«a>aw<D 

-r>-^mCM'^ a> -v t- ^ to at to epCMtptO'— 00 .~Q<p*'«eg ^cooKQ 9 to r~- tA -r- -r- 

"JOOCOinojcD woo"*^ftj «_ uiv^rtincM_ OJiSocgintO ^^t-^'V* ft ^t-cmoco 

i V — to" co' co' in CO 3" CO r-' «' V" ^ eg" o — " r-T — o" — " uj co co" r~ C? «> S SP <9 '" C O m" (o" ^" 

5(ior~0>o> eocooCMr-S <6 co ^ to in to in co co to oo K- o r- Q cm in « Ki 1^ eg r- *n 

Fint-^iOf^oj.— ^^cM M •-eo^inS<oi^c\i»-ai*egi-w CMeo"-*oo 



— — CM 



1^ co^tDOOco i-w<DCMc^v enm^opinr- O — cm o 5 <p — eg « cm — g> ^ -r 9 0> V r^ ^ co 3 cm « 5 

•- oor-coSr-'^ oD*t^oo>* conr^Qr^K r- in^ffiAaS- cgiAtoaiR— lAcg — Rq « in tft — B « 

<D en<»h~Sr<-.r^-. r-CMtoS- eo h~r^^?a}<o <e r^nooS — co maw^mr-- — ooocoin d^ -^^tn^^, 

cf o to" CO to" CM "-^ cm" >n m" ^" to" to" — to" m" to" cm — o co" co* a>" » eg V e!?^-"o"r^ eoeft" «Vop"i— "10 i^ eg"— 'aTooi 

SCO — i^mcMi^ Q I*- — ^ to CMCD- flBmr* w i?S cp rt cm r^ AtooKceQS a>r-a6K^ 9 
— comiSww cor— coKi — CM o — m cm ^- ^ * eg r- <o o w« — 0*0 r— O w eg to ^ 

8"*"*"""toin— "VcNi— ^ 
— CM — 



eg — CM — 



— CO ^ »nf- 



SSe 



to m Q O in o g 



b (0.C4 



CO — I-. a> eg in CO cooi^cpCMm tporococMto 9 cootooxoto ojor-cscoco ^- 9 op « ^ in o> ^ 5 

CM w(D.-totp*- oinaoinr>-Tr ^Qininor"^ «o cmqoS'w.-— r-inh-mmoJ »-«^^r- rt '^r^S'i 

OS CM — oinoir^ air-OToaeM-^ r-ootocoin-v •- totoicicotn --c»«»<ootB tDOr~,inw «S — Kdi' 

' a>" t3 tp" C? p" *n 5' V 00 v in CO op in" 5" cm" o' r--' qj" h-" eg" to c\Sa> oS 9" '»" 

I — r— * 2 ?M CM <i ^ r- A m in 5 *0 Q <3 (^ ^ to O to S i» ^ m « co 

lOOCM cS^ — intog^m cooo*ncoin ^*r*^o_m ^ e6d>r«.. r-e» 

V^ — CM in oi ^ a> « — o m eo to co" — eo" co" ce — " w" co' V a> «> — " o »n 00 to" e> •-" to «rf a> cm to" ^ 

o — — Sjco*f— (MinCM— A — — ^co»r^ cm «o *m — co » o» 

i3S — ^ — to 



oa>to 



in r— r-ocMtpto CM-^tocMQ- coojcmcocm^ 

(p mm — CDCOCM — ^Irt — rtr- ^ to •- to ^ '■ 

^ A to O) to 1- T- CO CO m o CM o> '^ r— u> in to ti 

^(©"^-"to'f-'tn h-" s"e»"— — to- " co"o>"— o' 

mo — cpsjcs cog 



ss e 



-J- — moDco 

tMtntoo^~ in (O •- 



^ o>m ^T CO r- 

(OCbmc>4^~ r^ 
CM — " C-" o> — " ep" 



9 CO — m" CM oi to ^ a' to h-T q> to' ^ c^f m 
Dcotoojto omtom K flS — r- — — 
ginSor- tAoi- «D oi — m o> w 



- — — — V eg to 



liill? 1 



S5?X-CM ^totoomo csoKjm- E 5 -SSS-cg wtoooomo QO^in_ 

xsas^ ■:"":!!!? r"sss^ rf asssr rtfC.? ?tiii 

ssssS |||««« fSff^s g 8»5ss| mill ||?l^ 



^.ino 



St = = => =0 000c 



e 



:3 333333 33 



5 ", ". ^ ". o" cm" V to" eo" o" m" o" o" S S S ^ € 5 - o' ^ C 

sSiSKS;; Ks^sasi Sa»aS | f ^kaku 



II 

III 

Ik 



Individual Returns/ 1977 • Deductions and Exemptions 
Table 2.7— Returns With Interest Paid Deduction: Interest Deducted by Size of Adjusted Gross Income 

[All ligufM are wtmataa baaed on s«nipl9»— money amounis are in itwusands ol (Mlarsl 



59 



Sbe ot adjusted gross income 



M rttuiiMi lotsi 

Undef 12.000 

S2.000 under KOOO ... 
S4.000 under $6,000 . . . 
$6,000 under $8,000 , . . 
$6,000 under $10,000 .. 
$10,000 under $12,000 . 

$12,000 under $14,000 . 

$14,000 under $16,000 . 

$16,000 under $16,000 . 

$18,000 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 



TixaM* ratumt, toM 



Under $2.000 

$2,000 under $4,000 

$4,000 under $8,000 

$6,000 under $8,000 

$6,000 under $10,000 .... 
$10,000 under $12,000 ... 

$12,000 under $14,000 ... 
$14,000 under $16,000 ... 
$16,000 under $18,000 ... 
$18,000 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 or more 

Total nontaiiMe rtliima .. 

AJI retuna. sumnwy. 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 ... 
$15,000 under $20,000 ... 
$20,000 or more 



Number 
of 

returns 



Adjusted 
gross 



Total 
Itemized 
deductions 



(1) 



20,N0,417 

26.326 
66,363 
189.631 
387.777 
642.977 
940.400 

1.240.129 
1.414.334 
1.706.417 
1.838.562 
4.449.024 
3.018.186 

3.819.745 

923.943 

182.113 

36.828 

4,200 

1.462 

20,130 j«7 

143 
4.512 
68.834 
208.118 
519.139 
865.621 

1.192.608 
1.383,759 
1,682.924 
1.826.263 
4.423.667 
3.007.128 

3.804.154 

919.322 

181.624 

36,792 

5,659 

760,1S0 

169.440 
1,145,634 
2,844,015 
4,295.827 
12,435,501 



121 



M4,0S2,9M 

29,837 

218,849 

980.685 

2.763.093 

5.832.841 

10.362.223 

16.178.917 
21,287,690 
28,983,738 
34,920,246 
99.722.966 
82.463.599 

139.809.947 

60.676.502 

23.804.857 

10.205,958 

2,785,212 

3,005,807 

53«,4M,073 

141 

13,166 

355,591 

1,502,192 

4,726,128 

9,549,956 

15,563.811 
20.833.701 
28.583,697 
34,688,337 
99.168.235 
82.174,990 

139.229.536 
60.371.614 
23.741,104 
10,196,468 
5,787,406 

7^,«9S 



592,392 

9.232.914 

36.179.105 

75,553.710 

422,494.646 



(3) 



Total 
interest 
deducted 



Home mortgage 
inlerest 



Number ol 
returns 



127.7«1,«0« 

133,056 

301.998 

715.336 

1.610,793 

2,599,335 

3,916.846 

5,314.344 
6.371.119 
7.997.136 
9.073.979 
23.432.572 
17.775.304 

28.397.387 
11.979.714 
4.534.927 
2.134,461 
688.981 
804.296 

122,MS^g 

3.498 

22.775 

174.099 

688,757 

1.895,199 

3,431,355 

4,930,870 
6,105,990 
7.801.376 
8,946,579 
23,157,603 
17.630.016 

28.160.884 
11.820.020 
4,513.892 
2.129.054 
1.484.303 

4,«M,336 



711.364 
4.649.153 
12,190,990 
20,462,434 
89,747,665 



47,t25,4W 

57,705 
116,872 
269,793 
630,079 
991,057 
1,504,543 

2,124,177 
2,674,169 
3,233,105 
3.690.200 
9.295.596 
6.880.051 

10.172.852 

3.966.517 

1.360.668 

565,136 

159,345 

133,604 

4S,M1,404 

1,369 

6,445 

66,387 

269,310 

689,024 

1,300.872 

1.936.357 
2.562.304 
3.143.189 
3,637,375 
9,173,522 
6,822,691 

10,080,358 

3,908,531 

1,349.956 

562.454 

291,259 

2,024,06S 



284.692 
1.780,814 
4.839.620 
8.386,574 
32,533,766 



(5) 



17,710,4M 

21.188 
49.573 
142.110 
309.263 
472.150 
736.667 

993.185 
1.181.812 
1.428.242 
1.589.064 
3.911.170 
2.671.846 

3.311.791 

739.017 

128.857 

21.739 

2.166 

608 

17,094^17 

103 
1.570 
49.422 
158.542 
373.599 
672.032 

953.624 
1.158.050 
1,408.363 
1.577.450 
3.890.792 
2,663,822 

3,298,665 

735.230 

128.446 

21,715 

2,772 

616^1 



123,329 

870.955 

2,282,917 

3,646,093 

10,787.194 



Investment interest 
from Form 4952' 



Number ol 
returns 



30,9(6,447 

44.680 
72.896 
187.881 
465.951 
636.887 
1.005.882 

1.397.074 
1.830.738 
2,206.152 
2.564.999 
6.429.569 
4.686.239 

6.767.272 

2.107.001 

456.429 

99.495 

13.795 

4.506 

29,733,676 

370 
1.263 
47.182 
186.639 
450.839 
877.157 

1,287.467 
1,774,008 
2,162,716 
2,521,222 
6,376,385 
4,657,494 

6,726,259 

2,093,296 

454,824 

99,370 

18,286 

1^2,772 



191,275 
1,216,021 
3,227,390 
5,767,456 
20,564,306 



iaj2< 

••6 



•1,682 
•135 
•523 
•425 
•529 
•80 

2,398 
5,345 
4,980 
2,636 
456 
182 

17,009 

••4 



Amount 



•425 
•624 
•80 

2.373 
5,321 
4,971 
2,531 
637 

2,317 



•4 

•51 

•1,682 

•1,083 

16,506 



419,727 

••47 



'1,554 

•71 
•7,949 

•760 
■1,728 

•746 

18.538 
74.039 
106.060 
106.248 
52.168 
47.470 

402,721 

••37 



All ottier 
interest 



Number of 
letums 



(91 



"628 



•760 

•1.221 

•746 

18.396 
70.844 
106.464 
103.993 



•37 

•720 

•1.554 

•9.429 

407.987 



1t,»54,(21 

18.263 
60.902 
147.298 
321.795 
560.813 
828.031 

1.112.736 
1.279.964 
1.586.806 
1.686.924 
4.104,170 
2,781,694 

3.456.794 

812.254 

159.650 

32.646 

3.767 

1.315 

1I,2«2,754 

143 
4,037 
44,505 
169,491 
453,068 
760,288 

1,068,467 
1,251,300 
1,666.296 
1.674.671 
4.061.841 
2.771.278 

3.442.156 

808.231 

159,290 

32,613 

5,079 

6(2,067 



140,102 

966,969 

2,542,748 

3.950.713 

11,352.289 



Amount 



(10) 



ie,439J>S 

12,992 
43,976 
81,898 
163,942 
364,646 
496,661 

725,648 
842,712 
1,019,004 
1,134.441 
2.864,296 
2,193,066 

3,387,042 
1,785,478 
796,188 
360,393 
93,382 
81,628 

15,MS,00) 



5,162 

19,202 

82,771 

237,662 

423,715 

648,886 

787,676 

960,473 

1,115,393 

2,796,916 

2,164,451 

3,335,701 

1,744,391 

788,649 

359,092 

173,982 

774,2M 

93,380 

564,074 

1,610,676 

2,609,690 

11,561,475 



•ElDmate stxxjld b« u»ed wifli caution bectusa oT the small number ol sample returns on wtiicti It la based. , ,^ .k .< , », . a.i...h 

•• Ideritllies (1) ice classes lor «tsch data were Oeleled because ol the siiiall number ol sample ratun™ on wtikJ) tlwy were baaed and (b) co^ 

'Include* carryover ot investmer^ Interest disallowed in previous years. 
NOTE: Oelaii may not add to total because of rounrtng. 



from anottier size claa* 



60 



Individual Retums/1977 • Deductions and Exemptions 



E o 5 



« 

E 
o 
o 



« 
p 



■o 



•a 
< 

o 
» 

N 

(0 

>. 

XI 



» 



» 

E 

(0 



M 

in 



E 
o 

IL, 

E 
o 

w 
IL 

S I 
§ « 

a. 

K 
Ul 



I i 
1 i 



> 
c 



5 g 



z s 

c 
I 

" s 

« 

z 



If 

f.E 

!1 



II 






|2f| 

.6- 









»- * <» CO 



^ ^ I I *Q I I <**iocMm«c 



- C^ <0 CM <»> CM 






2 S" .~Sr- SSS3SS 



'> ID ^ Ai o Q r« n r~- <p a 
<Oa>>*n<- ? CO •- m 9 ' 



¥ 



^ 
1 






s ssasas ttssss 






^ aa (^ ■« 04^ •- <o c\{*-ao^AS 



ll 

ll 
ii 






2 ^nM^ i^lSsR 



m%§ 



liil 



I |§§ii§ iiJili 






s ^S85: I gsscas 



5CM CO 



^sS*^^ 






1 • ' (O* 









■B 



^ ■ ■ • — r^oom-w 






g 5r3S"' SSRSSS 



»- cgtM 01 



I l?iis§ igagss 



CNfW ^■. 



I 8S|?Sk §ii§Si 



m r«. to«M 



SSKSKS 



Q of csj in to' of 



1 » 



lllll llllll 



1- sgss 






Individual Retums/1977 • Deductions and Exemptions 



61 



u 



15 






pa 



3|i 



111 



SI 
III f 



I s 






i2 I I ffi I I 



^ U-> A 



OJ r^ irt CO 



a s I I .-' I I 



b ^ ■- S<>j ■- 



f9 I l*09Q <Qrvjr-mvQ 
£ rv. f^ ^ 1- <£ <D ^ CO r^ 

3* irt tr>* • CO 05 «o" in (SI tr> 



r> a> I |(pcD<o m^cMsm^ 

SI*, I 1^*-^ r>-<pmQC>jao 



— <MCM ^ 



CD " CO U-." to CM g --" Q 2 (O eg 



Sf "' .-■' 



(pcp<-tOAv ^ Q OO r- •- CM 



9 CMSCOWtOr- r-Oi^tDOtQ 

9 coQ* Q3« oacMr-iocbrt 

pf to' aj'CM'^" ^" C3 O) Oj' (O lO" 

gsr^ i/^ioi-cowiA 



t CpO»T-(OQCO »(pf*-C05«- 

o cgi/i«j©co— &^a>r-~ ouy 

* (O • «i ^. 0» — _ r-_ CO CO K._ ^_ »* 

«D S CM ^ a> 3£3r^iH*K 

^ ^ ■ CO tn r- (D CM csi 



«* I 



_ ^« CM •- ^ CO CMcotp^mco 

«» »- Ol lO — CM ^ (^ 3 to rt ^ 

8 " 



- V OOf*- lO CM 



<0 9 



g°l £ 



Ib] 



R = 



is::: I ggRSSf 



tF Ipifi" I cocScocMu 






:= I 






lO^OT^oQ m ^ in CO — B 
^^ o- cor-«rt a> •- iH (O »- CO 



■jcM r^»-«r~a><o 
U^ (O & <o •- •- 



oa>cooi^c> CO »- «> r^ r^ CM 
• r^--eo^ oocD<-aor>- 

■ r" * S!35S"8° 



E>QCMa>0> gaCMQQCO^ 

^<om* a>(ooiocM^ 



§COmCMU><B^ ^0>(p(pCM*- 

of ■-** cjmcocM CD VflpcMcor-' 
T- oo CM ^ 0eo9v-mcii 



tA CMCDCpCDSCM •- ^ CM ^ O CM 

• r-T T-' .- V •" r-' vei cm' 



t* "W r* «p q> »»^ow?(©y? 

CO* in 9 CD <D OCMNQCPO) 

in mo*— . »- o_*rtr-«^^ 

SCO" c\i ^ " O)" o" q" ^ CO in 

■ ■ — ^COOOCOCM 



CMO^tn ^Atnvo 



I 



i 



-O — ^CMCO iA<-MV(^ 



2S§S§ Ss^""i 



II 



1 8' 



13 3 3 3 _ 






^ liil 






62 



Individual Returns/1977 • Deductions and Exemptions 



if 






I i 



E 



1= a 



1^3 



^-1 



iO<>iCO^QO ^ -^ ^ *t <? 

--^^i^SBr^ r- »^ o 5 2 
oo V o O) f^ o •oa^eoT 



^ ■.— o>c\(mmo> (poo»— QC*ju 
» ■^ est CO oo'otocOi 



s 

8 ? 



» I I : II 



^ C75 ■* »- »- 



5 § ^2^^S"^ 



Ok T— r^<0<SO>i>- «Deno> r*-_ ™ f^ 
CM "CM • Sr-<oKrt^ 



- »- CMu; sp 






^ 



r-_ ^ « c«( a> ^ r-_ in ^_ (O cy r 



^ jp g^<^ *J2*3!P*^*~ 



.o|| 



a I 

5° 



l_? 



t 

I 



itfc^' cm' " <o«>TO-- 



|l 

^ t 

§3 



Sep r^ ^- oj <D Oil r>~ m n oj CO Q 



» flp o a> cij •- cxj 09OQVC9 

3 



c< u3 tn <o o CN oj en a> r~~ en lo Q 

s is:=asa K52SSIS 
2 



2 ^" cijto « 0(0" CM 



:i" o »o' o" o" o CM "O '—" ? 

nil llllfs 



13 3 3 3 : 



IMUM Mtl 



i;i 









^ 1 



^-! 



^ O — O f^ "I ^ ^ T ^. "". 

— — - " **"• r«. c) ej> »— -w" eg 



^ ^ CM 






O* cm" r»-"«a» ^" Vcm* 



s sraa ' ' s 



s I I ss?S3; 



3C3 ' o V cr> — g> ^" cm' q" cnj <o 



-^eM»-cM«D eocMOcomo 



O^-CMW'-r^ CM » ^ ^ »- CO 

M^<»t05»- <5QC>J®5'- 

or-ci^Aco lAONOcrir— _ 

' " «»-"• «o *-"a> e>"»-'*o 

• > mtn Sco A 






I 



SCO 1— CM CSI •- <e (0^«CO«P»- 



S«~SiM *" COCO?>S35* 



^ «- a> CM >/l CO 0> t0CD*-QCM^ 

« ;^8SiS5 SSESSS 

a V CM CO ao*o<o<M 



EvtnocptocM oa^CMf^cocM 
<D ^CDU>--C3»n CMrtcoeScMr- 

S 5"' 2"=r"' t"g5£3K 



• C3 Q O fM ^ CM r»-C)mco--o) 

«tf cm"" ^"^"to"CM 



iSS 



^. in o to c 

_l||||| III 

.■5 8i|||| III 

S - O" lO O «0 O Q C 



|2 



S E 



ill 

ill 

!^ 

1 » 2 
111 

iir 



Individual Retum8/1977 • Deductions and Exemptions 



63 



lis 



M 



lilil 



n 



lis 



iSs 






|f5j 



1°^ 









I issRgas gsssag gsas;?? sg§g§ 






^ d &t OD 0> 






« ga^sSS §SSs«5 i.S.§?-= SsSiS 

tf r) rv. V o" oi' ui o t~~ en a> CO o> «)* cvi o S j: '^ J^ 



9J9!a>tn<on SJortSSS m •» 8 *- o »o 

<o <n" »-' r~" to" --" 



-5 5tE5!35S SS^iPjS SS8R5 

r in *AAin>nom tn o> o •* tn r^ r^nco^- 



ooK-»-0»- S>-ift^»rt CT>ojeo--aj^ eo^toioa 

I 



j[ R^asas ss«S83 assass 88^5!; 
8 Rsa$;^R ssRSRS ssasfts s'Ssss 

r- •-wt-t-cocw cocMODrotoo <o»-^en»-^ ^rtifto>a 

5 I' 



ot^i^ inm ^ ^ t^ <o cjotntOT-* 



<o a> i/> »- r^ 



S £SRS°« SfeSStt S25RSX 5^8812 

s> (O m •- A m V 1- A A Cn « a> «- o tn co ■» d> <so^o>a> 

I 8p:p:§ §ig§is ^§8-'^' gssss 



r» to^-WJJI^-ca Q«r>-r-coco '^'~-'~'QjD3? o>i-tnt^O> 

t^h^-7%3eo T- £ S O) to O mStSSr-S o tff w 7 3 

o* M m a> flo '-' q" a> (--■ CT) r; CN co o" g" '-* '-* *Q' a" Q «D ® 

•V o « *- o <o ■♦rtcjcgcicJ to t- cj to cm w o 



S SSIiaS ^§3SsS SsiSiS ^.S.SiS 



ooooom o oo a> r~ ^ a> a* cm 



g fs] S A 



t". QCOOpCM^CO '"*^S'~'3tS '^RfcSS'" *^ ai S ^ ° 

S m^SV^S ^rjtScMOrS cmSoS^O) S3{<-ro(3 
«*■ W r-" lo flp OT oi V Q cm' r-' V ^' r^' cj r^' ui" r»' m" « to r-" h-' ^" 
»- 5 35 ^_ CO ^_ ^_ ^_ r-_ to N oq »-_ oi r-_ « ^ cO to * cm S> 

(O ^ (O CO S 



3-- ^ f^ in r- lo r^ o» CO m V O (O ^ Q V cm iQ «j 0» <p co r; 

. «f3S2S 8SS8C3 rS£SRS SSSSS 

2»' CM CO CO <£> V lo »- lO CO CO ^ V o in" to" m" •- cm ci m V m" 

ocMh-«?p?OT a5'~-cO'-<^'Q (D^cM^ (D5g)c5cy 

r- CM_ in o o o ® o r-_ •-_ h-_ co r- ^ c>l cm to cm ^ co 

ai a> oo' CO r-" to" iri iri ^' ■v' r^ ■* ^ >- 



CO O) ^ »- to 



lis 









ri 



l|s 



isll 



liill 









lis 



|S|| 



5 <* c 'O 






« CM •- f- t» r- to Q fo « r^ (O CD to eo «p cm lo to 

R S-SRS8 aSiSSRS 8RSS8S; 



to O T- 0> CO 



CO CO S m 



§S|?§.f. 

CO o »- rf wi CO 

•- ^ cmJm ^ ^ 



« 0> r^ >- 4' CO * o (D r- 



pass 



■6 -T A in r— eo 



to 5> K 3 ^ S 

'- <£> CM to cm" cm 

ftSiiffE? 



-»-r-^COCM ^CM 



CM O CO CM ^ CM 
3( M ^ 



J3!5S5!! 

D to in ^ •- 
-' cm" cm" to' CO 

'5i = fe5 



in ^ iQ ■» « o) .- 

* CO to CM •- 00 <7> 

t s"3ssaa 

O T- T- »- ^ 



US? 



x?5Ss 



. in ^ ^ m »- 

- CM *- CM 



CM »- f^ to tri 



«B to o> to r^ t^ tJ> lO a> cp C5 r~ in tn a> cm to tn to 

h-ocMtjio-- mm^iK'-to CMintoeoin^ 

O toin«r--r«-CM ai--coincMr- cOf*-«»-i- 

SS"""^' 



in i3j ?S CM « 
^ CO in ooo 



Slo r^ CO CO oo 
CM CD (S f— i~~ 



O OJ C3 tJ> CO CT> 



^ oS CO S S CM 

§Q tyi (j> cm' ^" 
CO •- -v yj to 
CM oo in 

R" 



■-*-Q»-CM^ ^(pcgt^cDto »-0>C5t 



- . - . - CO CM OO 
cO ^ *- I*- S CO 

cm" co" V V cm' o" 



o) T- mcM 



3 rjS S^ a 

R" 



tss 



O O) Q ^ «) CM 
•- «« CO « t^ 5 
— CM T- CM CM « 

*'^* cm' gj •- cm" 

■.- ■« CO ^ to 

CM »- r--_ CO to 

cm" co' ^ ^' cm' o 



tOcM»-r-toto cocor--^io«n i-rttOcM 



£ S r^ ob A m in ^ S cm ■- d co cm <p ■? ?5 m 

0»^'vror-oi kni~~^Atod »-coot(OOCO 

in 2 r--" ^ ^" --' ^' «" eo' Q ro co in cm" to" Q <5 op r~ 

SS oo in in m CM *oqot«o co ^ Q in ^ cp 

o?SiK--CMiP inJficOoincM r^to^cM-*^ 



8 7^"«*'^'RJ 

M I 



S rt O S CM 



""5^83 



Sto to m m Q< 
*- eo f- CM a?) 
r- r- CM oq oo I 
fr-" od" <yi cm" to' I 
m ?i T- h- h- .- 
as r- in m<N O) 
9 •-' cm" co' V in V 



cMcooQCMcoo o> CM to tp eo op ^ ^ •" Q ^- 



38 

i-u CM •* 

lo' *ri ui in o" to 



T- O to 



■w a> •« m *- op 1- 



to *- CM to ^ 



0* 0> iQ »- CM ^ W 

r> o CO CO CO o 3 

9- O) CM to P> ^ O 

jj ^'^'^-fMCMCM" 



to ff> to « b- 5 
CM ^1 CM f^ 0!> to 

r- GO to CM OO lO 

uj (o" -t" lO" to" ^" 
Q CM in f^ r~- in 
lO io_ in eo K. r- 

CM CM cm" cm' V cm" to 



r^ 1- lO ^ o> -w 



oq ^_ o> o> ^_ 
^" ai r-' cm" cm" 

2 W lOCO »- 

co" lO" to" to" »-' 



CM mo> r^ »- to 

S to CM O CM 9 
m^- o CM O) 
CM* 5 ^-' CM* go" 



§S" 



in CM in CM 



SCM eg ^« Zo 
lOo CM r^ 
eo" r-* 1-* ^-* to" 



tocMOj m ^ 



a* 8^ 



«» CM 5 CM »- 0» T- 

M ^ CO o> tp r^ OO 

r» toeo *- o> o CM 
to «■' in t-" y?" 5 ^' in" W m" m m V r- "O • ^-" to" ^" cm to m 

Q tOT~tp* QCO^CMMO 00<-OiQg5«Q *- 9 ^ oO 

« CO a> to CD in ^ >- ^ ifi cMOiT-totStS coeoiotS 

s 



,. r-. CO uoo) 

(O •- CM to C 



T- CMCO^lOCOO 0>»-tOCM 



COCDlO tj 



« to (o a>_ S S $ 



T- Q oo ■- CM 

SO CM m o 
to oq a> h-_ 

C3 S ^ »- ^ in 
»- w r- o>^ oq ^_ 
in" o in I*-" o" a> 

CO ^ ^ ^ T- f— 



i ?.ii§3s 



ST- to h- T- 
op ^ « m 
(o in r- to CM 
co" to q" «" h-* 

aiss^^i 



^a>oDto*-T- mr^cMin*- 



'=s 



r- to m ^ o oo r— 

w> to r^ CM r- a> r~ 

^ r^ CO CO o Sj ^ 

^ O <0 oo A ^^ CO 

r> cm" cm" to" ^' in lO 



ssssss 

S9 9 *£ S? ^ 
to O) 0> OJ 1— 

in r- r- CO to ^ 
lo" to" lo' in o" to* 



g> m 1- r^ O) g 

CD ^ ^ CO CO V 



2g:;8S 



^ »- •- CM 



M toiS m to h- CO 

• to lO eq CM co_ in 

e •> in o in to in 

in r^ I-' cm' cm' cm' cm* 



o o 1^ o a> to 
^* Q •• ^ CM eo 
^ XI in ^_ o> »-_ 
m o lo" V f^" V 



§r^ to CO oi Q 
to in S 2 to 



m to ■- ^ CM 



M CM ^ CM CO 



O) CM « C3 oo 
CO CO tort CM 

'- -W O r- m 
lo i»-' CO oo V 

3cM S<DCn 

to to to" to**-" 



s 






^- S S5 B i. : ". to o 

_ ^^ ^flisi I S-a? 

asss" -"•••••««♦ •'•»^^^e io.iti 
^. « stsiss St«««s sSl??^ 



X8S; 



5 5 S S2 8 !». : R. to" o" 



3 3 3 3 



C CCCCCC CC333(- 
— -133333 33 *" 



li 



-CM vtoooomo Qc - _ .„ 

0«~ »-^^CMCMtO in«-«**^«*Q c 

""*;!& £££$£» kS^^ls S§^??. 

?^^^e: cccccc CC333(-, —-"2^ 

3 333 __.,_,_ 



fi SJ 



5----0 cM^rtooDom QQc 
-CM-WtOVi- *-.-.~^^eM oSJr 



SSRoio'c 



too_oo_o cM^cotoom oqSoq 
_eM^tocp»- "-^T-^^eM oi2>--Sw> 
3w»M4aA«» «»•«»»*»•*•* «»«»«»«»«»' 






64 



Individual Retums/1977 • Deductions and Exemptions 



Uif 






1^1 



» 



c 
o 
u 

I 

« 

E 
o 
o 

c 

s 

o 

w 

(9 

■o 



< 



N 

in 

>> 



E 
o 
o 

c 



u 

3 
O 

m 

of 

c 
o 

Q. 

E 
o 

K 
UJ 



jQ i 
i 1 



a 









iiill 






lii 



'^ to co<or^a> ^ f- o «- '^ <d ■*<oojm«oc 



^^ ci ^ ^ » 
^* r-.' (D ■»" 

*-CMCM 



S '"ass S8SS55 SSSSSSS 

«4 •-•-'-€>*•- COC\t'>- 



ojn CO eoc 



5in(0*o£ o>So>ioSv cvJvinVcort 

>^_co-*^_e\* ■«»■ m to cr» CO eg co csi r- C4 trf — 

3 C5 »o csi to" r~--'" <o id" OS lo" CO CO o (*-■" r>-" o> r~ o 

r>n ^ op est h~ 9 lo ^ 9 A T- A c*3 to CM K- A 

•-«Acocsl»- o C4 csj di o c\j f>~ a> ^ c4 






c^cj ^ CO o) 

CM CO CD «0^ 

csi'c\rcj<o 



» cnjSSaqSw 5£r-^RS h-^SSr-S 

^ CD m_ o in CNj ft_ to CO (D o m <o o> r-- •— ■- -- 

3tr> ^ CO »- '—' r^ lo ■*" o" CO (*-" ^' to oi" lo" ^ 

CO lO CO CM o ^» o c\j o «S ^ lA (o »- 



?si 



§5§SSS5 aSSSgJS 2S32SS 
cD^o>9cor^ r--a>>noc<jc\) 'Vv^eo<- 

i2 ssasss" ssRasis S2" 



« «" ^^ m to" 



Sr^ l<DA0p<O •-OJCO'TCO* 1001(00X0(0 
. 5 'sSgs ssssss sssfesi 



tor-~ in I 
r^ CO 1- < 

— CO 



3Sg 



|3|| 



iliil 



■S-l 









X 



H 

C 






5 S 






I 



a» loo^ooio •-(OcO'-OTeo '~r^coco''>» 

^ I )T-aacNjoi o>'-aS®a>o o^-■(pcMl^^- 

^ «o--_ui^_^ 0,r-CM^Si® ios)(Ocor^o> 

in (o'to'csT ^*ai"tp(ocoo to o co t» m" c? 

«P — •- cocjiSeoc^ci coo^^PSSB 

^ »- •- CM CO CM .- 



ar^ cgiof- 
flO ^ cocM 
CM ^. coo 

Sio »- r- 



t: SS:!Z^S2 coo^ocor- 5Cotoa>--m cg^<o<-o> 

Q «ocotph~»* trtocor^t^i^ ^ « ^ r- a> •- cootdcNir- 

O r-_ to cD_ co_ o ^_ (D »-_ r--_ co tD_ oq ci> 3_ o_ o 5 0> <-_ ^ * to v 

S PrtSovp ^cocjSSS cmScoaScm 5»-Woco 

to I cocMCM ■"»■ ^ lo ^ ^ Ob -v oj r- ?S — f <d r— ?m o 



ii> r^flocor-a»»- CMtocMY<09 CM^O»-inr^ 

8^; IT ® S 3 ^ o>toiQ(o*aS oJtA^ioioto 

tD^_ao_oco<o eor«-tDh-Seo o<0*-in»- 

ScMoJ^-'oto^" 3" V 1^' oJ (p cm" cm"t-"io"^" 

— *cocM cocococjiSco ^ CM 



•^ 1^ (O O CO 
<>I<D "* S K 
■** «0f^"(0'^" 

f- O CO 9 CO 



§ if.2§8R SS^.iS.K.i isSi?si gas^s 

A CM as" 1- cm" ^ <o cm" CO 0" ao" ■- T- ^ to* •- ^" o>" 00" o" to" 

jjj •~'WCM»-eocMeO»— totoco»— .~h».irtr^^ 



SoiA^inioio ®»-a>o>epio lOo^TOtot^ totO'— "-o 

SSSSSS SSS38S ffiStS^S iS!SSS 

S "SKS SSSStR; S'SSS£"s' ~Ki!;SK" 

^ "-^---^cMco lO cO •- csjcor^ 



s I isssa SiSfss sssssss srsss 

c*i ooo^r^ cncOcSiototo ^PMr-^-r-f-- uStoiooito 

^ •-»— *-»-cMcoiOco«- CMCor>- 



A 

a as555S ss^sasis ksssss sssss 

i»^ I »- * -w r^ o& OdJeoto^co CM. cmco_9— co-7iOtoa> 



»- ^ ^ ^ CM CM CO — 



^ ilEiSi s^Si^s Siifc"~ SiSIs 

to" CM »- CM OT •- MincMw'^to tooim ait^ ^ ^a 

*~^sor*-a)^ oioococDt^S OiCNJ o>a)T— *-*■ 

— •- CMCM c 



incoos (OtQ^r-cfto cmoB^ococm f»- cm cm »- ■* 
»-^ .—_i4j ■■~_co (O tD_ f--_ in in CM ^_ ^ co cm tn r^ co ^ co cm to 



SS8 



, j'-CM ^COCOOtOC 



VJ ,<^ Jjc «. tJ >, . ^ 10 O' 



lllllllllll Ifllll ^l-pls 

CCCC3 333333 33 S a^OOO 



2 »=.=. = = 



3ia 



III 



fcSoooo SooSoo ^25qq^c5 WcS" 

3**M«aSm ^M^M^t^ M«SM«lt3w» ^ 



l-oi 



Mil 



^SopQ-w^ CMO>5SiSfc (p — Scores toSSSS 

r-T-O*'-'* ^r^^»-OD^ io(Dr-«-03co cMr-^r^B 

S3|gSX SKgoSg gSSK!2S" SSRifeg 

* oj CO CM_ co^^_a^cNj_'^_o> .— T- 1- CO CD m ^ o> ^ oi r^ 



■^- CM CO v- to (o h>r oi^ to 



to o a ^ 10 •- T- 



o Mir^to Ki^CM ^_ f^ "". ^. ^, ^-, *H woflD — — ch 

^ *^ ^ ^ Q <?> 5' OJ^'co" Cm'v-'cm" iO"^" *>'-""«""(»-." 

a \e>a>^i<t^ y- inaxnmm ioc6f^i^cM»- 

• "tf^coCM. to. ^f-(MCO* (nSo> — tni^ 

2 •-esTco" -^ ui %o t< ai iti j»" aj" o» m" — •-" 



^ Q eo cMm 
^ S CM cno) 

^_a 0_(DO). 

SS 5 o> ^ 

Co'o"tOCM" 



<D wcor^cocpo) lOomcMnco ocococoi^o 

— fsr^t:'i"'E5 ^tooooQQ otttooiojinti 

T^ incDoto — o ^r^cocMincD oioeo«-»-a 

«g5^r— '<o"u 

* r^ cmK r- c 

gf i-'eotor-'r 

9! I 



s 10 to in CO 
r CO to CM CM 



. ssiss-s ssggSa 3siasi? 

•- — o" to" •- •- 10 to" w o (D to" o" 01' in" CO to' m" »■ 
O CMdcoocoeo cococococDco ■*•- 



Q rfV p to (^ 

^ o w r*- CM 
•- CO in o> CO 

§" in" ^' I*." a> 

CO ^i eo CD <o 



§ §isS§§ ll?iSft IISsSS S2gSs 

i s^iisg is"is|§ ii§r"" "^"""' "" 






g p.lSSs s|t§iS SIIIIE§ ISgfg 

t SIQ"*^^;**"^' ey to f-" iri ^i-" o>" o'io to eo" V^-' cm r^' ^" t-" —" 



SocMf— oin^ ffi •- T- — r- — T-ioino>cM^ 

S^r~«ooop ® r-~ c? 3 to -- cm o eo o) m 3 

_ o a> r-_ ^ r^_ CM o>^ioo>o»— oiDootooo 

2 3 *iJ •" t 3 59 ai aS o> io u? cm" cm" r--" r^" r--." — ■«■" 

S ^SS^S?^^ !::;ri:?2*s<p t'spssj^c^ 
S " " " 



tO(0 — CMO 

a> CD ^ cn CO 

CO 9 O) — 1- 

00" — ' to* ¥» ^-' 

CM ^ r- CMCM 
00 CM coo -W 

to"in<D t^'CM" 



I Sii.|i| p.P.p. s|i.||S IssH 



3CO gr — o 



& SSSgSS SgSgSg SKf !2SiK SSSXS 

* — in <S CM ^_ co_ cc O) to_ o CD "-_ S_ in ^_ CM cQ o. o cB ^ co »- 

m nji-ir^**mi-n m rrCmi^' «! — T r^T — T"^"—^ _- ^ ^ y^ ^ 

CO in •— o» in 

r-_ CO cci — ci^ 

0> ^ ^ CO 03 

^ T- tAr>- to 



Sm CM CO CO to S in CO •* 
o" CO 3" in cm' 

•- CM CO ^ lO 



« CO CO •- to o> u 



CM •- CM — h 

CO CO — to a. - 

— OCDCO CO ■« 

r~" cm" o to V — " lo" in m' 
cot^r*-ifiO v^ — 



Sf-~ — — — mcM 'j'-ojopca'- concoa>coc 

MJ ■^" 3" q" p f^' f"-' co" V t' o tp r>-" o' eo" o" to" V »■ 

3 tp«cS«coK. cpcir-*-3ioo io — Seo 

<^ ^, OS *-_ 00 — ^. CM r-. ■v OJ CO o CO e» .- 

r^ 1^* r-T CO CD to" to V^^"eo r-"^ v" 



?^ w w CO 
CO CMO>rt 

to CO CO to to 
VQcocor^ 
otooi^ a> 

0<CfcOO"cD 



tg » oa CO t *2 O CM CO m f^ (P o "^ <0 cp •- ^ co to r-- eo ^ 

C* ri^~'iS'QQ cgAoScMOja* ScMiocS'^*- ?h~coCM^ 

2* in ^ in'r-"iQCM cocm'^ — co to •-" — ' o" a> h-' to" ado-^oaa 

2 ^tf-r-^CMOim o>f^"*CMi^co ■«»■ eo tp i^ »-. 5- —cS^^-SF 

^ r^cocO"— *— oj h~ocO«~i— I — r>-ai^eovco COCD'— 00 

a ^aOJSSS C£g>'?2^ Itsgf^"*^"" 5^"P:$5 



t". S2r". ^^ w<»~5Pco — ^ cpo-vtocoto coa>cMai^ 

SiSSS£^;c^S S2'~5r:2iS *2SS?y2:r (Df^e»ioiA 

O) CO 10 r~.. CM O Oi'-^OJCOtOO f^tOCOtPTl'O COCOIOCMCO 

^" p" r~-" CO cp" 3 in CO 00" 10" ^'o f^"^ 10" »--■""■*■■—" — ■_ *— r- •- - 

0}cocono>cQ towcootooi cotocjb^ 

CDiO(Dh~_r--in tocM«-*cor~ co*!*-"- 



X CM CO »» to in ^" ^"t v< 



iomS piai 
100 •- oco 

p> CO CO cp 



jP otoicoeor^to i/im^^r^-v ^t— cp o> *^ >— <0 



« <p P 

3 O 



ffiSS-f^ vto»oioc3 oocMiO'-"£ 3 
^^^ ^•— »— •— T-CMCMco in»— v»w»vio e 

ssss** •»•»•»•»•*•* """""g i 

i i|iiii mill 11111° ^ipi 

I 31111= = = = = = = '°S8gi efl 

2S"^m"m"° ^ ■*''**®'©"''^ op'SoS", _^ 

OvtSAM^ W^MM«4t« *A«9^t««^M 5 



Individual Return9/1977 • Deductions and Exemptions 



65 



1 



s^issS §l§SSs ssSSSS SSk?§ 

"-■sp>; tMMM iti^tn MMi 



T-T-T- OJ>-»-«-CM- 



R stsssss ssKssas SRsass PSS^S 

w 3a>C3iSinr^ ■*«icMr>-f^oo ooK-r^no K._OTO*Om 

ui cm' (o oj in CM •-' r^" o) V od r— ' V V o t i: •£? SS n tr £rf Hi 12 

s ■'^Gsas siaa.R.Rfi sftsssa sssSs 



8 



I-" *-" *-" o/ *-■ ^* W cm" ^ of T- 



^ $ Si S <7> « 8 *n S o CM S o S d S CO S o en r^_ Pi a\ ■- 



ss§B?s liSSji? SsaSSft 55sS8 

oj ^ V «*) <m' c4 cm" »- .- cu* t- oj cm" *" ai to n o" 



Baas 






^ ISssi? iSaSSS sl^SsSS aS25§ 

6 Muu Mi^M S8-'' ssiSi 



CNJ CM CM — — »- •- 



1/1 ^ CO •- - 



W r»r~<M^tD(^ '-r-cnwc-Q cgCM(0«CMCM Q * "C ^ •" 

^ axQkn^aSco ^^cMoeooS **tncM«T-to <OQQoi^ 

t/^ F^(Sojtnoof^ AoO"-r-»- <»o>r~.-<n«o ^iAAcn<o 

8 382555 S5SS8S SS58S8' aRSSSi 



o c 



a 

I 

3 



M 



E 

8 

e 



3 

■ 
e 
o 

'S. 

E 



i 
E 

a 
Z 






M 
lU 



E 



5 « 



0> • 

• i 

« = 



II 



SCO <D o r^ h- r- «o<»'-or»- oj m T- o to •- <o ^ <o g> '- 
f^^^Qt^r? (MO©flptvg> ^T-r-oi3i«rt (BcMr-ritN 

^ cj rt o 35 r- rt ^ f^ ffl in o a> (OCT)(7>mincy ■* io o tn oo 



^ Q ^ Ci in 

-- 0> OO CO O CM 



r>2 



i S'SS3!5"S iSSSSS ss'sjsas" S'ssRi 

n ch^iBco^rt rtcMCM^^tn *<dch»- cNj^ooh-m 



II 



ss -af cu --(M 



<DiOO$c\j^ *- <D CO ^ r- ^ ovc^oocoiZ (Aiooja>^ 

oo CO rf in r^_ flo «j r-_ r^ oq »- ^_ *- o tn S cm ^ "1 ^. *. *7, ^. 

»^ CO* cp Q tri m m' <o* I-" O) « <o V r-" o" tp" V i*-" V co to ai r? »-" 

^ r--(0^in^Q ^fflcpf^CN)!*- Q^^ovco m»-inQ5 

o a>vtn(ooo r>-9)CMAmT~ ■n^-^^ o>9>i-<Bco 









r» <7>«CNjao>-<7> c<r>^^^(o<- (o>o<oeoco^ cMCMco<Qa 

^ co^r-eM<p»n ^mcM^rv.o> So»-o5^.cm «r— cm<oc- 

^ (OCN4in>^OTr-- (Ort(0.-T-^- in.-f*-«CM.- oqc\h-f^_« 

^ m o» (o" to V ^" r-" en r^ uj o V to ^' <o r-' oo cp q" ui » 

• a> ■V f~- ^ at <o (Q ^ <o in n ^~ ino c^inoDoc 

»^C4i~viBr-^i0Of^'»in»-»- mini-f— _o 

vT rJ lo" V CO cm' ^' ^' I-" m" oo V ^" 



S8S 



S»- I-- $ J^ 5 M 5 5*Q'*M^ 

in ■n<ScMr~-^9i o>aScor~ 

*" *" e( *" *" S 5i ° '^ *^ *^ ''^" ^ 5R JS ^" S? '^' 3' ^ *" IS c3 i^ 

C ^ '» CO CM S S £ 5 ^ S 3 CO SioS^-^S «s<Sco^ 

■ o CD a> f--" V CO h-" V oT co' to oo •* r-' ^* c? o* <o cm' r-' 

csicNjcjCMCMCv^i- •- *r--tncoco 



!3 






gk ^ ^ r— oo en c, 

N c7 5 g> *- •- O 

rt O <ft CM CM -- CM 

jg eo' CO in V co' cm" 



<oo--o>^oD t--dicS(o« 



0> CO o tn isi 
r~~ cO(0 aS — 



5|« 

" 3 



S3. 



Is 

E 0) 



II 






■8 8-^ 



25 



2c>JCMf-~coooin Qr-f-f^wo o»nc3»-^op tn<o»-^cM 

sssxs? Ssssfts; sIkjsri* ftss^ss 

J -"^^Sa' s§?s'SS °il?g8' «S"§»; 

V »- ^ cm" CM to iri O to' co' cm' CO tri jo" 



f>» i-cjcMT-i-o *B'Q'~Q*S! '^SiiSi'?''^*'^ S^'ftSS 

S 3S(na>or) SS^r^^S or^85££ SC»-«oC) 

w CM a>' « tn V ^-" « <c to o co' to" oo" •»" o> co ^-" fi o" o 50 ■•' 

s -tES kssssr ssasss pS.s.s; 

• ^ ^ cm" cm" to" m" o" tn" co cm' co ui V 



u> CTiininocoOT CMQr~intDQ ^r>aitpr-» "-cacsco^ 

a £SSaS2 sSSfeSS SSSSSS S^.S.rS 

of o o ^ o* ■- CM to" CM ^ m' to CO to" m' tri tri a>" »- oi to o* •- tn 

8 KaSSSS KSSaSS SSSeSS SRfcEiS 

^ I 



CMOCOCO CM CM CM C 



1 ^ r^ mcM ^ 



t gas 



f> CO OT »- <Q rt CO 

T CM ^ «»■ CO r>- c> ' 



M CO •- » S>N<oinc^ 
TOOCMI"". o>irt^-.r».^ 



ioi-tocMOO> 0'-C5>ntor- Q^»-r-c 



T-' esi csi oi in 



m CO r- CM »- m to»-oor^oo> o<bcT>q>opa> *Qr3C^<^9 

r*coco<D--T- cor-tSinSr^ ^eo^-inSff— invcMtno 

K- oS o ^ ^ m (Mcotocoinco oo ■- 1-. d> 00 01 eooi^oco 

' "fisap !^":='8;:"«!s sasFSs" ss's'as 

-- ?5 *- CM CMCo^cMinto J>c^*h-c^5S ^^incSfo 



h. eg --?5*-rM cmco^-- 



8r-"«r^tocMO) m^ooi— 501 ior-m«eT>t5 tOQt-giC 

CM r>~ m OO (o ts oinotoAcM o a> op ro ^ in ^mortr 

^ CT>-*i-»-to^ ■^i/S'^cMmo r^-^^oscir-- cDkn^tnc 

o T-" r-" o •-" <o' ^* m' cp" 00" en" V o" cm' 00" r-" ui cm V cm" •-' gj* o 

rt ^CMCMCM*- r-»-cgr-?ic^ »n CM CO in ^ ^ u 
rf 



s 8RiK'°sa' "Kgsgs s'scass S^-Ss 

T^ eg — V (o in ti r- r- en f^ oS (D in o m ® ^ ^ "^ ^, ^, ^. f^. 



lass? 



- ^ T- CM ^ 



^ inr-epor-op cm cm en to t- to to q> m cm co c 

SCO ^ V o <o in tn h~ f-- r- in CO ^ to r~~ to in c 

r- ^- a> •- ^_ (D tO to V 1- 06 r- cm 00 ^ rt f^ i 

§tp' T-' qi in o" o" ^' 00' to' g> r~' o> qS ui eg co" ^^ 

mojOtdir^f^ c^ t- CM « in m o 00 ^ •- 

CJ CM CJ CJ CM CM CMCMCMi-COCM V i- 



CM in CM m r 



e o •- CM in tn 5 Q^tnoocoo lomtnotoh- g 

9 CM a) o aj to c^ CO CM co Q o O) CM r- Q g ■- to 00 

rtcor-h-r— *-in r^»-CMino<o j-caimr^*- cm_ 

» CM r~-' to' 00 ep" ^" q' ffl ui »-' o' to' r^' to cm' r-" to" in a" 

^ d)0>i~T-^r^ AcQinowto CM«-*-CM*-in o 

e^ CM oo_ o) CD CO •-_ * CO y^ tZS S ^-. ca cm o r- co ^ r— 

0> 01 CO ^ ^ •— ^ *^ to 

»- ^ ^ CM CO »- 



^ CM m COO ■* 



(D r- ^ CO 

r* o> COO 
V o> •- <« 



.00 01 

1 ^ CM 



8S?^"§P SkS?--' 



sash's 

CM corjo w 

cm' CO CO CO V 



r^ ix>(OiQh~9>o CMtoo)--gco 3cog^»-»- 

5 K.SSSSS SSR2SS SE8S!28 

o* *2 O 6p 0» r-T r-" op -I ui vr t-" co" ui r-' r^ ui V ^-" 

StOSSeor-^ fi^^CMcocvj in co cm g> r- »- 

f^. o o rt CTi V to »- •- C) in CO r* ^_ w * ^_ to_ 

V r- •«" CT> eg V ao" ai y-' ci cm t-' m" eg" ri <n V r-" ^" 
M »-.-^*-cM?McgincoincJ 



?in o o K 
^ CM ■- CM 

co' in to ^-" to" 
r~ tn <B toh- 



X XXXXXX X X '-"-' X ^08 

s X S - e^' ■♦ «>' «> o iri Q CD o CM 5? .-" S 

v«"i"2a sssaaa 8K-— 'g I -^-5 

•»m5(m^ ^^^^^^ v-5ii iSt*«E 

iisiii iiiffi mill fi-iiis 

s5sss| |||||| 88§§§.§ l-§iii 

;Cg'V<o"op^ »-*-^»-Scg SS--SS^" — ^Jit^^^** 



XXS-t^ ■wtoooomo oSkS?^? S^ SSLit 

^". "-l C3«- f-'-'-CMCMCO U7^W»^«*Q c! S*'*'! 

> ^ ^ ^ ^ V oa)«)«ai« ofi-oooX aX-A??. 

J«I«S? ??s??? ??sgs| „-|-| = S! 

■e O O O O Q- cm" V to' to' p »n Q" tp 8 8 8 °. "" :§ 12 ii ii £ 

^mmmAw awm*******^ «4w(a9Ma*M < 



66 



Individual Returns/1977 • Deductions and Exemptions 



si ■ 



!3|| 






If 



I 



o 
I? 

s 



ll 



? a5£^T=cbcsj <Nr--^0'-r- ^to^(p(oa> <pcnjiqoj'« 

J^ 3?^tn>7)t/i cNir-CMtD^o mrtcri«t-p5 in m (o r^ r~- 

i "" -p's siisgK g's'sgsi *">"§$■«■ 

gf --■ .- CO CO >n M ^ I- eg od 



oj r--" eg o>' ctT i/^" eo r-- t^ 
OJCOCM fj o- — ^ — - 



.,, -g<^oO-v^ Q 00 in « 
- r-" H" CO m" CO ^' 



to (o o ^ 

O Ml o> U1 

T- Rial 5 

^" cm" a> 



g9^i-(Oao<M cort(7>>f?<Q t:t>mcg*no> 

^Aooi^o? ,-u5«>a>i^rt <^Q^tS*St 

^_^,-eoo<o vSSocooo r-oqo>CT>oj_(D 

'r^ tri tri m O "» -r^ O ^ f^" »n eg iri V^ f--' o> 



Bf 



", «5 o> CO ^ 

-.5)CD ^ 






s Rississs sssssis" gas" 



3Q ffi <0 CD 

?r». ^ to ^ 

*-" »-' <o 



R gasess KSisssf kssrks sssr? 

tij (Oh-.o>»-00'- ooh'O^-Oi^ vcgco^ooo »»f>^coco 



Sof^cojpco^- <jpo>«nco»3r 9<'*(Dgt~S 
§XSu?or- SoaoodoS o> S h- S <0 c 

i 



f^ r~ m »- o 
^ <p eg lO I"- 
CO o eg d> c 
o" r-' co' q" I- 
r- CM eg OT o 






- I 



^ ^ CM eg 



> r^ lO CDincMroino 

8y- ai ip (O CD CM •- ■- ^' CO ^" iri" o" lo" iri 
«) •- f^i in CO coiococMcoto ^ •- eg 



S ^ o •- e 



K 5 w M 5 
c«* cO<^ CO r- 



r r^ at t- CO 
go $SS 



;8S3iS 



s sasssa skrs;S!& ssRaKS sBgas 

iB (BcMCOT-cg»- ui'-ioifno^ *o»oaS'- cm^otcd^ 

cJ ^" co" (O r-' <yi o co' co" V cm' r-' r-T od eg" co' >o' kO" lo" q" 



^i egtoocycoo) op^CMffir- 



iS sSs.^f 



o cMcMi-i-»-io a>coOT(D»-MO io5r--»-p»i*- wocdqoo 

^ 3St3Ra SaSKKS SSSIiSSs. SS;:35 

§t eg" t- eg' O) »- o' (O o ^" h-" co" f~- cm' uo o "-to" od o>' OJ ^ eg 

cor^<p«oS)u5 woOTQCjr- r-^ocMom rt ^ <o ^ co 

f>co<5<oo«S CMO^W^CM <D»oino>^co oor^_4eg_ 

S^' co' (O «' a> ^" ^' V u> V <o' eg" eg' ^' ^' cm" h-" i*-" t o" 

' T-T-i-i-cOCMco»- T-egcO'- 



Sooi^cocoto tQ\n\0 
en co_ io ^_ CD CO oS V CO oj 

c^ CO ^ f^ O <7> tt en CD ^ lO CO w ^ 



a>tp »~eor-cocMm h-coegioo 

SS SiSaSiSS 3SS5S 

to g" to' <- en 
T- CM Sj T- in 
^' cm' eg* cj" to 



J- 8 



8S 



^ <<*-'. O T- ^ T~ »- eg eg 

^^.-■-« a>a>a)«a>v av'O'O'On ss-dE 

P"?"?"?^ cccccc Ec333o o»i2§ 

3333 oC3000t3 OoSSS^ ^>-HS 






I 



• "5 ^ o" to o" 



^M«(aSm mAmA«*M SMMSttSw ^ 



88=- -Bsaau 









Ig 



E p 



1E« 



Si 



r>(M (n lo a 



cm"«- cjj" 



i-r- o» coc 



fTTsf 

V eg' 



S5 



3 CO 0> m CO CO CO 



ego>^ ^cDi-coi^^ 

cg»-cg inco»-"-cg(o 

•- w (o_ CO oi eg CO cj> CM 

^" co' o 5' ^' r-' T-' to m' co' 

COOT egcoo(OCT>en 

oco i-~ocfir-'-'- 

V co' co' ■«■' T-' 



3^^cocmco cm CD eg q CO ^ ^ m oo co ^ <D SB •- !Q 5 S 

cT>cMO^:? T-»-oo*cMcD :* Q »- ^ 5 »*- 5ri "^ Q OT CO 

i.r-_^^2Br*eg_ <dcm — •-cno) co*coi*-oc3 cMrwco^^cMcg 

.«eg" r>.~Vco<o co oo' r-' o cm ^' oo' co" co" lo" co <d" Oco^r— "^' 

«CM cgAr-leM55o265^gg;3P^cgto K^lj^iS! 



=-T 



assgsgi igsgli igs^ 



f^ ^ » ^ E 
CM eg CO O) a> 

cri flo ^" CO en 

eg rt »- r— to 

c^ en o m r- 

^'^'<o 



S'asstss s'^asc: ssasss" sssss 



S^^'-C^'Q^^ ejo*ocM--co 
to lO K- O «? CM riCMrt^opcg 
r- en CD to dS cri m r-iof^evtmio 



fO to ^ CO CO e 
I- to S 



CO CO egmr 
CO <o CO >o< 
CM ^-_ eg -w c 

h> O) K S ^ 



s?«?§5i Mum 



a> co^ CO 
co' co' ^" 



CM_ S eg 5i CJ 



assicgss assess 

fl^ 0> ^ to ffl CM r* »- ^ »- CM 0» CO 



5 U?CO CO ?J 

eg Sj to COO 



feg»-r-cotocp (OcocO'-tOOT OiuOigr-.^*© 
witf-^r-co^) coo*-<oa)>n r^^-cOQco* 

2 <^" e^ ""* f^ O ^ ^ "^ 3? *o" Jfi '- ^ ^ 



?SSSf: SSsSf: 

^mt^coeo o»-cDO>r-- 



. . - o en 
r> CO ■- CM 5 
D S eg eJ CD 
-' o' co' CO ^-' 



- CO egf^ to c 



pf^coi-f-cof- r-cDcor^cocp S 
JDegegoeg^cp cm »- oo »- r^ O <0 
ei-cM^mcoco cDcoeooor^o o 



h- ^ eg^io(p«to CMtOQ^iQ 

CD I- ^ o in o <i o» CO OT in CO o6 
ooO) ^»-r^^cO"- CMOiegT-OT 

o> eg' CT)' CD V 
e\( «[f^ « CO 



^ •- eg V 



(OaocDcDio^ Qcoor-coco <» m in 5 cm h- i- co m m to 

,Sg!SgSS SSKSSS ESISSkS SSSSS 

S"** ^'tocn'eg'co eg' V en" to" eg' r-" ^-' V to" cp" to eg" *«■" eg" 0>" r-" <d" 

O »- o CO CM lO 1- t^ eg CO to ^ eg co ^ o in co h- r- eb v 3 

f>»CO^^OcOCD CMCOCOO)^'- 0DCO(^O>^* COCOlOtM* 

" ' f-"VodiQ' 



J ^' to' ^-' ^" CM m m o CD T- to m T 

.-^T-T-'WCM 



JiiSS 



85 S535^§ ^inv 

»tO CDAOToOeOO T- CM 



^' V q" eg op' 

So in en o) 
^ en »- CM 



eg K ^ E ra ^ mm 

— '.'-i*-'.0>- »-T-^CMCMCO iOt-I^^W^WO P •• 
WCDOJ^M M«AMM««t4 ""^^^^E PO^ 



^ CO CO o m o 



' * ® w 



o) E 



T3TD 'O 

■S o o S_ S Q- eg" -w" CD o) o" tn o cs" 8 S 8 ®- ^ 3 S m m S> 

CcM^tOflo*- i-T-i-i-CMCM rtin»-CMini— 5 

:3«»M4*«»«» «»«»MM<»«* tAMlAMMM < 



Individual Return8/1977 • Deductions and Exemptions 



i 



~ 


HT 


< 




1 


1^ 




■= 


1 




9 








N 


lU 


1 




« 




K 


i 






is 



S3 



ill 



ES 



^ S.="ggl. gS.S.K.IS §S.S?.SR 3.i5.S.8.8 



~^ £§S5i5 i.K;§5? 



T-' r-' W CM T 



CM T~ O 



t est n r--cM(ScM^<o c\jinr--^cor>- wO' 



^1- tncNj •■ 



R S S 52 *" *" 
-too* 

<g CO to 'tf f ^' ::- Q « CM* iQ lO CO (p ^' *Q 

o c>fM«> '«(^c^v(0m (SinQUi 



• ■ ■ ^<o S J3 c 
coirti-cor*. SiSg 
^ r- o> in <o 



^ 77-7' 



} m (2 ino u 
J ^ ^ ■» * c 



c\j 3t V Q lo 

•- <7 lA O CT> 

7 1 -;;- 



- O CM lO w r^ ^Qw 

I- 5> CO ^ ^ to ?vj o> a 

S" o> lo ed in q> eo C 

CO r^ »- r-- <o c^ c 



rt ^ c 



S r- o a 



to r- too c 



Sa> <M CM n 
^ in CO 4 
CM ^ r^ o 



s K's^-'^'s aassss kriskss 

t«. I coco CM ^ ^ 



CM O CO CM CO 

»- ^- inmrt 
o K- r^ CO CM 
to" r-" o» CO jg 



Etp Q lO ^ If? Q incMtoip^cD CO ^ <0 CM CO •- 'O 1 *£> :5 *3 

SSSi»8 83SsfS. 53,t:,si5:2 SS5g3!. 

h-" cm" ai iri so' (o Q cm" ^" CO cm' o> cm' ^ to V Q o ^ r: 3 

mcmt- »-.-co^w(oco»-f^ooo>CM ^^ojoocn 



• OJC^'-Q"! COtOCMQQOO 0>IOCOCOO>iO TTi^ -^ t>9S 

Ce:so<c5?m r^cMoocQ^n ind><(5*co« mi^^wtfi 

ocooin^o cmcoco«oto a>r^wcMC3oo '~oo(oot^ 

« if 2"2gg SSSSSS §s§§"s"»" E§§S5 

d» I ' cm' cm" 1 ^-■ 



S m $ ^ 



D qa u 



:;a? 



Sr-CMtototo r~-coQiQ--'- sc 
CO in ^ ^- aS K-aSooaamo SS c 



SIS 8 8"; 

t- >- Fi ^ u 



2 ~SaSCS SSStKS CKSJS?? 8SSS!S 

« »» to (o o h- o>_ oi o6 o> in CO eM_ ^_ in o_ eo oq o f^_ f^_ o •- r- 






2 S" 



^ ^ O O) tt 



<p CM <o CO CM Q ep 1- T~ m cMto^mco 

_. ,^r~^in eo^oiincMV r-inincocj 

CO tocococoin^ Of^f^O-^'- coc5cot--cM 



■) in CO o o 

-' cm' in' If ' f~- ^ to kO CTi CO 0> to CO cm' *) u 

■>COil*T-CO OtQ^CMCMin »-^CM 

•-•-»-co<o coco^*oi*n to^ 



Scototooito^ T-T-cMCM'^'- «ineocoo>co -B-r-cocoo* 

T-t-cof^^iO lOQOTtoot- Sr-a5cj»coaj cOKr-eom 

t^ co_ocM'-«-co cooftiOTtRcM r--o«-oop^^ ooct>^_'-, cm 

•• ^ 00 cm' r--' in Q>" r-' o" to (p "»' cm' in eo" to cm" to* cj eo" co" in O) ot 

te (o?ScM^oi9) o><-ao<ointo m m *- o t- q ^o5^q^ 

^ 'Y^^'"^*' mT-aojcMin r^oicotoco^ ^lArtO 



T-COCO V*Dh-0O»-in coo^»- 
CM — CM »- 



m '- a>ao 



^ OCMC3(XJf^«- r-^co-voto^ coeo^^i-0> o^-«o^--0> 

SotOtO'-inm cotOcM--r— * QT-TOseqm ^in^-to^ 

r-r-^a)too CMtoair-TrS ococoeft^-- i-o»-«*n 

SiSS 



SAmcoi-^S Xo3coSS ^tSo 
^^cucoco co^vwom <o»- 



Min6] c5 
o «> O) •- 



liiii 






^cM ^tococtmo ooojinT- 
"" £ £ 



^ oz^Ci- 



if^lll 1??S?? ??S§g° "- 



E; 

^: 

8 I' 



> n T3 V 
. "o c £ - 
,- C 3 3 o 



• '^ w « « '-' <-j *-» u " tJ tj wtj - - -o ^"S^-Otn'o" 

■5 R R ". 5- O est V to" eo o m" o" 0" 8 8 8 ^. *" 3 J* m S S( 

CcM^tQ«Q«- r-v-*-<-^CM Qi3>»-CMl2>»- 5 

0«i»«AmMM «*ti»«»M«»«A «(wfr«»MW»W* < 



■Be 



ll 



5|g 









8 ~^ »sgggj ggsjsg "bM 



S sSSS^s §.SR§ig E^lasl 

m «> 00" cj V »e op cm" f^ 50 in r* 

a ir^m *o^ l»-<o<ScMc.i 

5 ^ I ' 



lUH'^'' 






^ ^-<p^Of^cOln s cm co •- c? 0> to O f^ ^ <0 tn ?& ^g cm cm «? 

fi SCS3S:; asssli !S5Es5^ sssss 



to »-^cM<PQ* *-eor*gjtnin epomtor-en an^ ^a>m 

R SS'JS'S^:' SS8SRS 8S8«8E gSa'cS 

(•^ ^ (M ^ ^ O 



4B i^oi^»-g>oo (O CO t^ »- ^ O UJCOJCg-^ 



DSSSS 



S SiSiai ^IssSs ilSsiS ^M¥F 
I sasaiBS gsgggg" IggKss ^sgg| 



a S?i§5i 55S§sS siSliSS 



00 »- 3 r^ u 
CO CT) *n »- p 
^ CO 5 S ^ 



r«- CMOi-T-intD tno)9<o<ou-) CMOt-mr-^ 

o f^ ^- t- « Q 1^ 1^ eo TO n r^ 1^ 5 a Q CM OT ■* 

I\ (o oi «- S A '« ■» ^_ » <» K ■* ■# a oS o o to 

M «' V ^" CO f-" V CO <©" «p" c>' V q" o" <o 1-" cm' ^" »-" 

X N^tB-wm® *(oS>'»*-* 9>-wco<ot- 

iC »-" cJ CM <r>" V V »n' »-" c» cm' tn cm" 



3 CO u 



r <p" o ai m" to co m" 50 c 
-a>QO>>->0 tDO>CM 
>i CM n CM m CO n 



S S JSi "^ ^^ (*? S? 2 IS *^ S ^^ m ^^S(S^S§*^ 

w^ "*, rt £ »- 8 A S m S CM S *» e*S S S_ CM S 

'9 n <P <Tj" f^' ^' <^ 91' * ^ 5! ^" 'G *^ *0 co" « to" m" 

2 at 3 CO »- pi ^ ^OQCoinop cMC'o>»<ocM 

^ <0 c^ f- to p. 00 r- <o ^ r-_ aS o o a> in ^_ cm eg 

^1 ^ cm" cm" co" ^' m" in •-' o m" i^' co ^ 



r^ to ^ CM « 

CM ^ 9 <P 

<D r* ^ ^ 
^" (O co" o" 



§?icM'?'-55 i^f-cpSoSP ScmSio^u 
^ to >n 00 <3 o <j> o rt ^ ^ CM ^ ^ in CO * a 

!Q 



^ CM CM »- COCM CM 



»- ^ ^ m o> 



f---^CMCOCM CMrttoc^irtco ^»- 



O C» •- ^ CO ■« 



^ CM CM to CO 

CM CM CM to CM 

I-* in m r-_ CO 

CM* CM* W CM* IQ 

SCM * r^ to 
to <0 h- V 



§5 5 25 f^ V to" CO o" m" Q c? 8 S S ^' S m ? S £• « 

lllllllllllllllll flpls 

_ _^,ece£i» 333333 33 2 P«*ooo 

• 253333 (-i<-)(->8SS8 E 5?s?cs? 

*■ i§§§§i- Bvi"i "i* -issgi ^^l^'^s 

^mAmSm ••&«»«»•»«* Si*M£»W»M 3 



|l 

III 
III 

I £ i 

8-1 
= 03 

• • " 

? a * 

ill 



^ a 9 o 

I8i| 

PI 

iflf 



67 



6^8 



Individual Returns/ 1977 • Deductions and Exemptions 



<0 



(S 

S 

■a 
c 

(B 

ai 

a. 



(- < 









f SB 



Ill 

l2' 



as 



E g S i 



iD 3 <J> (TJ ^ •- w 
OO 0> »— C> ^ C3 rt 



4* an ^" ir> h-* V 5 eg V o oo' o t-" oj o tp V * op 5 t^ o> ^ cm tt" w 

* 35 f^ooxoc^co * h~ »- r- CO CM iM A -^ O 5f A co lo to u^ oo eo 

« « CM ir> ^ »- <^ o f^ CO »- f^ CO CO c>ai<o -^ ^ 

8" rf — " ff V' o if> co' cm" rC ^' 

«^ to ♦ CO w CO 






to O O 3 (D *- ^ 

CO Oi r^ CO CO CO (o 
OT o ^ ^' ^ ^ ^ i£* 2*" f^" CO o 



CO 0> CM »- 



S3 ' cocoSSidS « 'wSr».^^ 
^ OSSD* CD 5 U> tt COACMCOS 



B^iSS a 



I ss ssa 



.- a 



Sf V CO CM 
<£> ui oo CM 



fc I 



rd CM ■ ^ to 



«- (O CM m (D CM 
m CM <- (Ji ■^ ■-»■ 
om CO CO (O CM 


i 


s 


§§ 


sS 


K§ 


£ CM 


ss 


(OO CM ■/) a> o 

S5r ■* * " 


? 


SI 


o> o> 

^ CM 


ss 


SS 


?>_s 


r? 



3 to -5 cM'-OJ-wcacM » cMtoto — r>-^ o> r^ »o ^ co op r- ^ ^ eo Q cm 

a>co (pr^or^r--c\i * op'^ui'^--^ h- « O) co (oioLf)CMf-~ir) u> oo 

at uiin * CO — m '^ CO A *iMoj-voici ^ o i« in <m co co o -fl- o rt o> 



--T-UHOCO rt (p<DO»Qpp to CO 

r — CO CO C^ SiiOcoiftKiKi ^ cm 



5 V r- S 5 



r> S o 



S SS SS! 



SN^ AOco<-cor~ ■• tOOicocsio^ r>> i^ cm ^ ^^^<ooio '^ tn a>a> <ocm <ocm r>-co ^a 

f«"rt cp?<o<-»QQ w» ODCO'-CJQ>» u> o> r- CO lA A (O — * OJ «> « coco »- CO 5" 5 T- r- *y 

^ 0*n coo^cMf^o ^ co*»noor^ «d as o m co oo >- o) o cm cm co o> o> mo oo cmcm r- 2 

r^ ef* r— ' oJ ^J" co' o o" fC ocg^'irir-'o" rf r-' cm" * co" to" <o' co t-.' oi »-^ o* cm" cm" --"co in in" ^"m o'^ 

8^ ^CM— ot^r- to Ama)co*-^ *9 C5 ^ in cm in cm r- <o o> oi co co a> oo coca — <o cm •■ 

^ cor--«-5 cooo^S^incMCM u>A »- lO'V'-'^ -^co-^ vo ■v at into cmod cmc 



CMCM — CM — 



O CO 

5 r" 



Soa>eocot- 

Si-^" »n in o>* « 
CO T- ^ • - 



5? I 



^ £ CO ' 

C3 CM in 



• — O I 

• in * I 



o' o" oi" a>' 



§oi CO o> in r*^ • 
«• toojca • 
* r- o (5 



t ?^§ 









S Rl 



inm CM^ o>r«- <P'» 

Cp op inO 9 CO A CD 

^^ om inr^ com 

cM»n coca co'm" 

op in ^ CM o> 



CM A 






CO — CO CM 



S5 



SCO O CM 0> ^ 
r^ « CO F- p 

*— uj ^' r*^ U.J r^ n* ^> r^ CO O r^ O 

a> CO CM iri --'" to" V co' cm' co" ai co" cm 



CM mco CMCO *- ■^ 

oo r- lO S*^ '^ S 

8" (o~ ■-" I*--" «> CO p in ^' ^ ^" •— " CO ui ai -^ 

— • ■<r o (O 5 CM CO CM (ooi 1* CM mm 

* r- CO CM — c«3 ^ — CM 



3 8g 

CO c«l-- 

5~ 



tnincMCMco*- m oocomoieo w> to m r— 

Smto — I--CO ^ ieompCM»- m S &> r-^ 

oo in C9 C3 r- m com^cor^ • <o o oi 



S3! 



gs? 


oo 


is 


?s 


ss 


ii 


s° 


?s 




OO) 


C3 m 


r— <o 



§^■(0 COO>00--CT)CT> Q IO'^C3r>-"-CM 

hain CMcoincoCMp ^ SicomcMCOco 

^1- O>»-OCM00O w 0»-CM^COCO 

V" <D co" CO to" ^ r- o> m V" <?> S> cm' op co o" 

CO ctr*. ^ at -^ qi<o ^ CO ?u m — * * m 

<0 O"— OOICMOSCOO «> CO'— co_mcooo 

S« m'cM"*-" '-' w m'p *-"o'm'co" 

coco • co^ *- *- 



?? 5 



o'co" 



s s s 



SS 2S 



■ E 
go 



^^ e C ; 



11-° 



3?? 



S 

s 

^ a i 
si? 

8,1 I 



o o 



um$ 



s .. = 

s s s 






§■ E E 

O 9 ® 

lij uj uj 



i-3 3 



?S6,5 



cp o/ 

6.* 






Li. to 



21 

IS 



a 

■si 

II 

IS 
|e 

s|| 

3 2° 

l|i 

III 

1|| 

lis 

ill 
111 

LU Q O 



Section 3 



Tax Computation 
and Tax Rates 



lontents 

introduction, 69 

levlsed tax computation procedures, 70 

[ncoine subject to tax, 71 

tegular method of tax computation, 72 

texiiDum tax computation, 72 

Uternatlve tax computation, 73 

[ncome averaging, 74 

;oBputation of tax on partially 

;ax-exempt income, 74 

raxes from special computations, 74 

fax rates, 75 

jeneral tax credit, 76 

ieu Jobs credit, 76 

Jamed income credit, 76 

;hlld care credit, 76 

Idditional tax for tax preferences 

'ndniinum tax), 77 

Jverpayment and tax due, 77 

Text tablu 

3A All returns: selected Income 
tax items by type of tax 
computation, 71 

3B All returns: computation of 
taxable income, 72 

3C All returns: computation of 
various tax concepts, by size 
of adjusted gross income, 73 

3D Returns with general tax 

credit: general tax credit by 
type and by size of adjusted 
gross Income, 74 

3E Returns with new Jobs or work 
incentive (WIN) credits: 
selected sources of income by 
size of adjusted gross income, 
75 



ChoKt 

34 Number of returns and amount 
of total income tax, percent 
distribution by size of 
adjusted gross income, 70 

Bu-ic tablu 

3.1 Returns with Income subject 
to tax: adjusted gross 
income, deductions, 
exemptions, taxable income 
and tax items by size of 
adjusted gross income and by 
type of tax computation, 81 

3.2 Returns with maximum tax on 
pe-'sonal service income: 
adjusted gross income, 
personal service net income, 
taxable income, arxl income 
tax before credits by size of 
taxable income, 85 



3.3 Returns with net gain from 
sales of capital assets: 
gains and losses by type, by 
size of adjusted gross 
income, and by selected types 
of tax computation, 86 

3.1 Income subject to tax and 
tax, classified by both the 
marginal rate and each rate 
at which tax was computed, 88 

3.5 Returns with income subject 
to tax: tax generated by rate 
and by size of adjusted gross 
income, 93 

3.6 Joint returns and returns of 
surviving spouses with income 
subject to tax: tax generated 
by rate and by size of 
adjusted grx)ss income, 97 

3.7 Separate returns of husbands 
and wives with income subject 
to tax: tax generated by r^te 
and by size of adjusted gross 
income, 100 

3.8 Returns of heads of house- 
holds with income subject to 
tax: tax generated by rate 
and by size of adjusted gross 
income, 103 

3.9 Returns of single persons 
with income subject to tax: 
tax generated by rate and by 
size of adjusted gross income, 
108 

3.10 All returns: adjusted gr\jss 
income and total income tax 
by size of adjusted gross 
income and total income tax. 111 

3.11 Returns with total income 
tax: total income tax as a 
percent of adjusted gross 
income, selected items by 
size of adjusted gross income, 

114 

3.12 Returns with Income tax 
before credits: tax and 
credits by size of adjusted 
gross income, 116 

3.13 Returns with earned income 
credit: earned income by type 
and credit before and after 
phaseout, by size of adjusted 
grx5ss income, 118 

3.14 Returns with child care expenses: 
expenses, limitations, and credit 
by size of adjusted gross Income, 
119 

•5.1s Returns with tax preferences: 
selected sources of income, 
tax items, tax preferences, 
and computation of additional 
tax for tax preferences by 
size of adjusted gross income, 
120 



3.16 All returns: tax liability 
and taxpayments by size of 
adjusted gross income, 123 

3.17 Returns with tax due at time 
of filing: tax due by size, 
127 

3.18 Returns with tax overpayment: 
tax overpayment by size, 127 

3.19 Returns with tax overpayment: 
type of taxpayment by size of 
adjusted gross income, 128 

3.20 Returns with tax due at time 
of filing: type of taxpayment 
by size of adjusted gross 
income, 132 



Introduction 

The taxpayer, in determining 
the 1077 total tax liability, had 
to take account of several factors. 
These included: 

l\) Income subject to tax, 
generally adjusted gross income 
minus personal exemptions and, if 
applicable, "excess itemized deduc- 
tions" (as discussed below under 
"Revised Tax Computation Proce- 
dures" and in section 2, Deduc- 
tions and Exemptions), 

(2) the method of tax compu- 
tation to be used on the income 
subject to tax, 

(3) marital status, which 
determined the applicable set of 
tax rates, 

Ct) taxes from any of the 
special computations (described 
below) , 

(5) any tax credits the tax- 
payer was entitled to apply against 
Income tax, 

(6) the additional tax for tax 
preferences (the so-called "minimum 
tax"), 

(7) all other taxes, defined 
in section 6, Explanation of 
Terms , and 

(8) any taxpayments made dur- 
ing the tax year to account for the 
year's tax liability. 

As described below, "income 
subject to tax" in the statistics 
was the actual base used to deter- 
mine "tax generated," the primary 
component of "income tax before 
credits." The amount of "tax gen- 
erated" depended on the type of tax 



69 



70 



Individual Returns/1977 • Tax Computation and Tax Rates 



computation used and the taxpayer's 
marital status. To "tax gen- 
erated" was added the sum of the 
"taxes from special computations" 
to determine income tax before 
credits. From this sum, statutory 
credits, such as the credit for 
the elderly, the general tax 
credit, and, beginning with Tax 
Year 1977, the new jobs credit, 
were subtracted to obtain "income 
tax after credits." For purposes 
of this report, all or part of the 
"earned income credit" (discussed 
later on in this section) was also 
subtracted in arriving at income 
tax after credits. 

"Total income tax" consisted 
of the sum of income tax after 
credits and the additional tax for 
tax preferences (the minimum tax). 
This amount was created for pur- 
poses of S,tcLtii,tlcJ> oi Income, (no 
such amount actually appeared on 
the tax return itself) to deter- 
mine whether a return was taxable 
or nontaxable. To this amount 
"all other taxes" (consisting of 
the self -employment tax, social 
security tax on tip income, tax 
from recomputing prior-year 
investment credit, penalty taxes 
on individual retirement accounts 
(IRA's), and any other unspecified 
taxes, reduced by any applicable 
earned income credit) were added to 
determine the "total tax liabi- 
lity." Total income tax was used 
to determine the taxable/nontaxable 
status of a return since its com- 
ponents were considered to be most 
representative of income, as op- 
posed to social security or pen- 
alty, taxes on current-year income. 
See chart 3A for the percentage 
distribution of the number of 
returns and the amount of total 
income tax, classified by size of 
adjusted gross income. 

Once the taxpayer determined 
the tax liability, he or she then 
subtracted any taxpayments, such 
as income tax withheld or estimated 
tax payments, made during the year 
to determine any overpayment of 
tax or any additional amount of 
tax to be paid at the time the 
return was filed. For purposes of 
this report, all or part of the 
earned income credit was also used 
to determine any overpayment or 
tax due (described below). 



Revised Tax Computation Procedures 

One of the primary aims of the 
Tax Reduction and Simplification 
Act of 1977 was to simplify the 
actual process of determining in- 
come tax. To this end, a number of 
provisions, as indicated at the be- 
ginning of this book under "Changes 
in Law," were introduced which 
eased the burden of taxpayers' 
filling out their tax returns. 



Chart 3A. 

Number of returns and amount of total income tax, 
percent distribution by size of adjusted gross income 



lAO 



Percent of Returns 
30 20 10 




For Tax Year 1977, adjusted 
gross income was determined in much 
the same fashion as it had been in 
previous years (4ee "Adjusted Gross 
Income" in section 6, Explanation 
of Terms). It was at this point, 
however, that the procedure was 
changed by the 1977 Act. 

The standard deduction was 
eliminated and replaced by the 
"zero bracket amount." The zero 
bracket amount was a flat amount, 
based on marital status, which no 
longer needed to be computed and 
which had already been incorporated 
into the newly revised tax tables 
and tax rate schedules as the 
amount of income "taxed" at the 
newly created zero percent tax 
rate. Because of these revisions, 
taxpayers who did not itemize their 
deductions did not need to subtract 
the zero bracket amount from their 
adjusted gross income. If these 
taxpayers were able to use the tax 
tables, adjusted gross income was 
the same as "tax table income," a 
new income concept related to the 



Size of 

Adjusted 

Gross 

Income 

o 

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 
or more 



Percent of total income tax 



20 




30 



40 



income brackets in the new tax 

tables. Tax was determined simply 
by looking up the tax liability in 
the appropriate tax table under 
the tax table income bracket 
covering the taxpayer's adjusted 
gross income amount. No other com- 
putations were necessary since the 
tax tables were also revised to 
reflect the deduction for personal 
exempt! ons and the general tax 
credit. If the taxpayers could 
not use the tax tables, they had 
to compute "taxable income," on 
which the tax rate schedules were 
based. For 1977, however, "tax- 
able income" represented adjusted 
gross income minus the personal 
exemption amount (as opposed to 
adjusted gross income minus deduc- 
tions, standard or itemized, and 
the exemption amount, in effect 
for 1076 and earlier years). 
Thus, "taxable income" in this 
report Is not comparable to the 
item of the same name in previous 
reports since it iyidUxdu the zero 
bracket amount. Taxpayers who 



Individual Returns/1977 • Tax Computation and Tax Rates 



71 



^j the tax rate schedules also 
b" to compute their general tax 
rilt since it could not be 
rirporated into the tax rate 

C^rfiiles. 

Under the 1977 Act, all tax- 
pars, with four specific excep- 
is (listed in section 2, Deduc- 
13 and Exemptions, under "Unused 
) Bracket Amount"), had to use 
zero bracket amount if it was 
ter than their total itemized 
notions. For those taxpayers 
either elected to itemize or 
B required to itemize, the com- 
ition of tax table income or 
ible income was slightly more 
ilicated. Once a taxpayer 
ermlned the total amount of 
nized deductions, he or she 
n subtracted the appropriate 

bracket amount from total 
Dized deductions, since the 
bracket amount had already 
incorporated into the tax 
les and tax rate schedules. 
next step was to subtract the 
cess itemized deductions" 
xcess" over the zero bracket 
unt) from adjusted gross income 
determine tax table income and, 
necessary, then subtract the 
option amount to determine tax- 
e Income. Tax was then deter- 
led in the same manner as it was 
those taxpayers who did not 



itemize. If a taxpayer was re- 
quired to itemize and the total 
itemized deductions were tu& than 
the zero bracket amount, the amount 
by which the zero bracket amount 
exceeded total itemized deductions, 
known as the "unused zero bracket 
amount," had to be adde.d to ad- 
justed gross income to determine 
tax table income. Table 3B pre- 
sents data for this revised 
computation of taxable income. 

For purposes of this report, 
several new tax concepts have been 
introduced as a result of the Tax 
Reduction and Simplification Act 
of 1977, as shown in table 3C. 
"Tax from tax tables" was the tax 
figure which the taxpayer obtained 
from the tax tables; it had already 
been reduced by the amount of the 
general tax credit. "Tax gener- 
ated," on the other hand, was com- 
puted for the statistics and repre- 
sented the actual amount of tax on 
tax table or taxable income, be- 
fore reduction by the general tax 
credit. These two tax figures, 
as well as the general tax credit, 
were computed and are shown for 
all returns whether or not each 
amount actually appeared on the 
taxpayer's return. 

One concept, while its defini- 
tion did not change, actually no 
longer appeared on the tax return. 



ito 3A.— All Returns: Selected Income Tax Items by Type of Tax Computation 

t are estimates based on samples— morwy amounts are in thousands ot dollare] 



Type of tax compulation 



Number 

ol 
returns 



M 



Bms witt>— 

I tax compulation 

igular tax computation onty 

»me averaging tax computation 

ixmum and regular tax computation ... 
aximum and alternative tax computation 
lematjve tax computation onty 



IX on partially exempt income only 

IX on partially exempt income and altematrve tax computation 

) reome subject to tax, but with taxes from special computations' . 

)tti income subject to tax and taxes from special computations 

3 income sul^ to tax, but with additional tax lor tax preferences 
)lh additional tax lor tax preferences and income subject to lax . 



Type ol tax computation 



U retunn . 



Ijms with— 

tax computation 

egutar tax computation onty 

come averaging tax computation 

laximum and regular tax computation ,.. 
laximum and alternative tax computation 
ttematwe tax computation only 



(1) 



S6,S34,*4« 



1.960.007 
\6)1,119 
),470,760 

198,659 
72,100 

263,166 

36,230 
2,397 
3,641 
236,096 
14,723 
384,764 



Adjusted 
gross 

Income 
less 
deficit 



12) 



1,158,492,225 

-1,567.175 
980,994,927 
125,080,760 
24,245.347 
10,934.837 
17,743,971 

696,664 

160,675 

-963 

5,161,715 

-250,483 

25,583,966 



Income lax 
belore credits 



Number 

ol 
returns 



U) 



ttfiujit 



ax on partially exempt income only 

ax on partially exempt income and alternative tax computation 

10 income subject to tax, but with taxes from special computations' . 

oth income subject to tax and taxes from special computations 

lo Income subject to tax, but with additional tax for tax preferences . 
oth additional tax for tax preferences and income subject to tax . . . . 



3,641 

t,627,643 

i,470,760 

196.659 

72,100 

263,168 

36,230 

2.397 

3.641 

238.098 

•60 

380,563 



Amount 



(6) 



172,1 11,6«« 

3,672 
126,534,483 
26,287,346 
8,824,068 
4,214,062 
5,927,770 

262.925 

57,303 

3,672 

1,148,093 

•40 

7,309,652 



"Income tax before credits," as 
shown in this report, represents 
the sum of "tax generated" and 
"taxes from special computations" 
(defined below). However, this 
concept did not appear on the tax 
return since the line on the form 
which used to be the equivalent of 
"income tax before credits" t»ras 
actually the sum of income tax 
izduazd by the general tax credit 
plwi the taxes from special compu- 
tations. This occurred because 
the general tax credit could not 
be applied to the taxes from 
special computations. 

Income Subject to Tax 

"Income subject to tax" for 
most taxpayers consisted of ad- 
justed gross income less personal 
exemptions and, if applicable, 
excess itemized deductions; in 
other words, it was equal to their 
"taxable income." This was true 
in the case of taxpayers using the 
regular tax computation, the alter- 
native tax, and the maximum tax 
computation methods. The regular 
method of tax computation involved 
applying a graduated set of rates 
to income subject to tax. Those 
taxpayers who had sufficiently 
large taxable income, some of 
which 1^3 from net long-term capi- 



Income subject to tax' 



Number 

ol 
returns 



(3) 



«1,674,633 



77,611,119 

3,470.760 

198.859 

72,100 

283,168 

36,230 
2,397 

238,098 

384,764 



(4| 



934,594,253 



787,740,553 
101,296,381 

20,716,909 
9,265,059 

14,626,463 

799,563 
149,325 

4,123,917 

18,898,770 



Income tax 
alter credits 



Number 

ol 
retijms 



64,344,644 

3,636 

60,326,293 

3,429,706 

198,634 

72,052 

260,391 

31,766 

2.364 

3,636 

231,531 

•59 

363,134 



(10) 



Tax generated' 



Number 

of 
returns 



(5) 



U,g>3,564 



64,620,050 

3,470,760 

198,859 

72,100 

283,166 


126,380,021 

26,271,577 

8,814,175 

4,210,209 

5,917,589 


36.230 
2,397 


262,647 
57.303 


230,505 


953,817 


380,546 


7,296,826 



Additional tax 
for tax preferences 



Number 

of 
rehjms 



111) 



3,521 

115,395,876 

24,519,561 

8,559,964 

4,093,606 

5,725,449 

144,855 

31,057 

3,521 

1,067.252 

•40 

6.899,761 



399,487 

14,723 
162.067 
165,889 
1,117 
2,567 
33,072 

•20 
•32 

•60 

4,656 

14.723 

364,764 



(12) 



1,322.91S 

93,696 
397,726 
670,100 
1,382 
4,146 
155,719 

•53 
•94 
•274 

20,698 

93.696 

1,229,220 



Estimate should be used with caution because of tt>e small numtjer ot sample returns on which it Is based 

OOBS not'Sude Uu fr^^IJ'SUciai 10-yea; evening, multiple recipient 10-y»«r averaging, accumulation dMIbution ol ousts, recapture ol prtor-year cr«*1 for purchase of now pnndpal residence, o< penalty uu on premature 
Wributlons or excess contnbutions from self-employed pension plans, 
ftettxns with only the special computations listed in footnote 2- 
OTE: OetaM may not add to total because of roundk>g 



72 



Individual Returns/1977 • Tax Computation and Tax Rates 



Table 3B.— All Returns: Computation of Taxable Income 

[Ail figures afe estimates based on samples— money amounts are in thousands ot dollafs] 



Size of adjusted gross Income 



Size of adjusted gross incoine 



ToW 

Undef $5,000 

SS.OOO under StO.OOO 
$10,000 undei $15,000 
$15,000 under $20,000 
$20,000 under $30,000 
$30,000 under $50,000 
$50,000 or more 



NumtKf 

of 
returns 



(') 



a6,634,»40 

23.262,635 
19.342.819 
14.299,206 
It. 404.973 
12.120.754 
4.784.916 
1.419.337 



Adjusted 
gross 
Income 



(21 



1,158,492425 

49,618,146 
142,660,976 
177,144,037 
198,020,323 
291,941,493 
174,741.480 
124,365,771 



ToW 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$16,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

S50.000 or more 

■Includes zero bmclfet amount 

NOTE: Detail may not add to total because ot rounding. 



Exemptions 



Nurttber 

of 

exemptions 



(9) 



215,176,997 

36.338.842 
42.666.985 
37.941.166 
35.237.374 
40.946.414 
16.827.287 
5.219.929 



Amount 



110) 



161,382,748 

27.254.132 
32,000,239 
28,455,875 
26,428,031 
30,709,061 
12,620,465 
3,914,947 



Excess Itemized 
deductions 



Number 

of 
returns 



13) 



22,633,410 

231,171 
1,441.210 
3,095,524 
4,540,771 
7,851,579 
4,136,310 
1,336,845 



Amount 



(4) 



70,549,540 

469,622 
2,214,631 
4,804,294 
8,187,730 
18,759,960 
17,453,349 
18,659,954 



Taxable Income 

as defined 
under 1977 law' 



Number 

of 
returns 



(11) 



81,674,633 

18,440,726 
19,232,041 
14.285.103 
11.402.044 
12.115.763 
4,781,564 
1.417,392 



Antount 



(12) 



938,96«,4$4 

33,709,078 
108,748,561 
143,953,768 
163,479,644 
242.498.582 
144.701.314 
101.877.509 



Unused zero 
bracket amount 



Number 

of 
returns 



310,102 

228,805 
43,380 
17,738 
8,235 
6,194 
3,002 
2,748 



Amount 



509,675 

395,692 
70,404 
20,337 
3,652 
9,549 
5.081 
4.961 



Zero 
bracket 
amount 



Number 

of 
returns 



(13) 



•1.674,633 

18,440.726 
19.232.041 
14.285.103 
11.402.044 
12.115.763 
4.781.564 
1.417,392 



Amount 



114) 



205,167,620 

27,570,601 
47,767,218 
39,217,345 
33,731,207 
37,516,380 
14,957,611 
4,407,259 



Tax table Income 



Number 

of 
returns 



(7) 



85,979,683 

22,657,760 
19,308.643 
14,291.372 
11,402,572 
12,119,842 
4,781,976 
1,417,518 



(81 



1,M«,183,710 

56,996,799 
140,590,663 
172,389,467 
189,902,238 
273,201,340 
157,315,900 
105,767,303 



Taxable income 

85 defined 
under pnor law 



Number 

of 
returns 



(15) 



6«,6«3,5«4 

6,713,179 
18,019,272 
14,247,305 
11,395,310 
12,112,787 
4,778,898 
1.416,813 



(16) 



733,800,835 

6,138,477 
60,981,343 
104,736,423 
129,748,437 
204,982.202 
129,743.703 
97.470.250 



tal gains, found it advantageous 
to use the alternative tax computa- 
tion method. This method involved 
the application of a special capi- 
tal gains rate to the first $25,000 
C$12,500 for married persons filing 
separately) of the taxable half of 
net long-term capital gains in ex- 
cess of short-term capital losses, 
with regular rates applied to the 
remaining "taxable income" fa com- 
bined amount comprising the remain- 
der of taxable capital gains and 
income from all other sources, less 
deductions'). Under the maximum 
tax computation method, a portion 
of the income subject to tax was 
taxed, not at the graduated rates 
within the applicable tax rate 
schedule, but at a special 50 
percent rate. (All three types of 
tax computation are discussed in 
more detail below. ) 

Income subject to tax on 
returns with the standard income 
averaging tax computation method or 
with tax on partially tax-exempt 
income, however, was not the same 
as taxable income. Because neither 
of these two methods involved, 
strictly speaking, a direct appli- 
cation of a set of tax rates to an 
amount of income subject to tax, 
it was necessary to compute an 
amount for the statistics in order 
to "fit" the returns into the mar-, 
ginal tax r^te tables (tables 3.t- 
3.9). The computation used for the 
statistics started with "tax gener- 
ated" and worked backward from it 
to obtain a hypothetical income 
subject to tax. In other words, 
income subject to tax was defined 
as the amount of "taxable income" 
which would have produced the same 
tax had the regular tax computation 
method been used. For returns with 



the standard income averaging me- 
thod, the computed income subject 
to tax was lower than the actual 
amount since the tax was applied 
to the end result of a complex set 
of computations which determined 
an "average" of the taxpayer's 
current-year and prior-year in- 
comes. On returns with tax from 
partially tax-exempt income, on the 
other hand, income subject to tax 
could have been either greater than 
or less than taxable income, de- 
pending on whether the taxpayer 
used the maximum or alternative 
methods as well and whether these 
optional tax computation methods 
resulted in a net tax savings to 
the taxpayer, as shown in table 
3.1. (Both of these types of tax 
computation are discussed in more 
detail below. ) 

Income subject to tax shown 
in this report is not entirely 
comparable with that shown in 
previous reports since the total 
amount Ajiciadu the zero bracket 
amount. Under the provisions of 
the Tax Reduction and Simplifica- 
tion Act of 1977, the zero bracket 
amount actually represented the 
first portion of income subject to 
tax; it was, however, subject to a 
zero percent tax rate and, there- 
fore, there was no tax generated 
on this amount. 

Table 3A provides a summary 
of the types of tax computation 
used by taxpayers. Of the $93i(.6 
billion of income subject to tax 
reported for 1977, all but $116.9 
billion was reported on returns 
for which the regular method of 
tax computation was the sole 
method used. 



Regular Method of Tax Computation 

The "regular" method of tax 
computation consisted of applying 
one of four sets of graduated tax 
rates to brackets of "taxable in- 
come." These tax rates were spe- 
cified in the "tax rate schedule" 
and incorporated into the "tax 
tables." The set of rates used 
depended upon the taxpayer's 
marital status. For 1977, the 
regular method of tax computation 
was the sole method used on 77.6 
million returns. Of these, how- 
ever, only 61). 6 million had income 
tax before credits (see tables 3A 
and 3.1). This occurred because 
the income subject to tax on those 
returns with no income tax before 
credits consisted entirely of the 
zero bracket amount and as such 
was subject to the zero percent 
rate. 



Maximum Tax Computation 

The Tax Reform Act of 1969 
contained a provision, effective 
beginning with Tax Year 1971, 
which eased somewhat the tax 
burden on those high-income 
persons whose income consisted 
largely of "personal service net 
income" (defined below). This was 
achieved by applying a maximum 
rate of 50 percent to income from 
personal service earnings, in con- 
trast to r^tes of up to 70 percent 
which applied to other types of 
Income. Table 3.2 shows the compu- 
tation of the maximum tax, while 
table 3.1 shows selected character- 
istics of returns with the maximum 
tax, including tax savings due to 
the maximum tax. 



Individual Returns/1977 . Tax Computation and Tax Rates 
Ijle 3C.— All Returns: Computation of Various Tax Concepts, by Size of Adlusted Gross Income 

.Uigures are estmales based on samples— money anxxjnts are in ttxxjsanda of dollafs) 



73 



Size ot adjusted gross income 



Total . 



L« M.OOO 

(X) undef $10,000 .. 
IXX) undef $15,000 
t XX) under $20,000 
tXXi under $30,000 
tOOO under $50,000 
1000 or more 



Size of adjusted gross income 



- Tom 

^ler $5,000 

' |«0 under $10,000 . 

- 1,000 under $15,000 
' (.000 under $20,000 

t OOO under $30,000 

■1.000 under $50,000 

! .000 or inoro 



Size of adjusted gross income 



ToM . 



Iw $5,000 

'I XO under $10,000 .. 
. '.000 under $15,000 

..000 under $20,000 
• 1.000 under $30,000 
,. 1.000 under $50,000 

I.OOO or more 



Number 

of 
returns 



(') 



N,»34,«M 

23.262.635 
19.342.819 
14.299^06 
11.404,973 
12,120,754 
4,784,916 
1.419.337 



Adjusted 

gross Income 

less 

defidt 



(2) 



1,15I,4M^S 

49.618.146 
142.660.976 
177.144.037 
198.020.323 
291,941.493 
174.741.480 
124.365.771 



Taxes from 
speciaJ computations* 



Number 

of 
returns 



(9) 



24t,7$g 

7.791 
59.410 
39.834 
54.252 
41.124 
27,277 
12,051 



(10) 



197,«4« 

3. 

59.995 
18,181 
18,353 
13,993 
25,097 
58,429 



Tax from tax tables' 



Number 

of 
returns 



(3) 



<S,7«2,ie7 

5,192,566 
16,741,724 
14.159.221 
11.386.928 
12.107.278 
4.778.015 
1.416.435 



(4) 



1>2,3M,(»4 

672.702 
8.718.901 
17.196,787 
23,362,741 
41,526,158 
32.095.336 
38.817.069 



Income tax 
before credits' 



Number 

of 
returns 



(11) 



$a,tM,79« 

6.720.097 
18,023.568 
14,247.305 
11,396,310 
12,112.788 
4,778.915 
1,416.815 



Amount 



(12) 



172,111,669 

916,812 
10,419,929 
19,442.294 
25,438,436 
43.757.255 
32.999,211 
39,137,733 



General tiu credif 



Number 

of 
returns 



(5) 



H,6N,S«4 

6,713,179 
18,019,272 
14.247,305 
11,395,310 
12,112,787 
4.778.898 
1.416.613 



9,S24,02« 

240,211 
1,641,034 
2,227.327 
2,057,341 
2,217,104 
876,778 
262,234 



Total tax credits 



Number 

of 
returns 



(13) 



6«,eM,434 

6,714,002 
18,019,318 
14,247,305 
11,395,310 
12,112,787 
4.778.898 
1.416.814 



(14) 



Tax generated* 



Number 

ot 
returns 



(7) 



6«.6t3,$«4 

6.713.179 
19,019,272 
14,247,305 
11,395,310 
12,112,767 
4.778,896 
1,416.813 



(6) 



171,913,722 

912.913 
10.359.935 
19.424.113 
25.420.062 
43.743,262 
32,974,113 
39,079.303 



Income tax 
after credits 



Number 

of 
returns 



(15) 



13,637,761 

262.766 
2,026.697 
2,617.009 
2.493.0O4 
2.967.962 
1.658.156 
1.592.168 



(4,344444 

4.939,651 
15,669,182 
14.010,096 
11,306.453 
12.056,018 
4,755,563 
1.407.879 



(16) 



1M,473,90t 

654,046 
8.393.233 
16,825,285 
22.946.432 
40,769,293 
31,341,055 
37,545,565 



AdrMonal tax lor 
tax preferences 



Number 

of 
returns 



(17) 



3M,4«7 

10,322 
7,444 
14,094 
21,099 
74,050 
112,064 
160,414 



Amount 



(18) 



1,322,915 

57,528 
12,030 
14,886 
18,090 



186,936 
964,545 



Total income tax 



Number 

of 
returns 



(19) 



«4,3ai,13( 

4,949,922 
15,874,964 
14,014,419 
11,309.909 
12,059,875 
4,759,864 
1,412.166 



(20) 



159,79(324 

711,575 
8,405,262 
16,840,173 
22,963,522 
40,836.191 
31,529.991 
38.510.110 



All othei taxes 



Nun^>er 

of 
returns 



(21) 



7,903,672 

1.415.734 
1.683.798 
1.375.016 
1.093.898 
1.159.948 
726,260 
449,018 



(22) 



4,333,(70 

288,239 
614.741 
711.377 
672.976 
853.270 
695.139 
497.927 



Earned income credt used 
to offset all ottier taxes 



Number 

of 
returns 



(23) 



373,076 
291.478 



(24) 



10(,3«9 

68.031 
38.356 



Total tax liabiiity 



Number 

of 
relums 



(25) 



(6,171,145 

5.849.826 
16.505.605 
14.154.542 
11.367.869 
12.101.216 
4.775.466 
1.416,419 



(26) 



1(4,0i4,1(M 

931,782 
8,981,645 
17,551,550 
23,636,500 
41,669,461 
32,225,130 
39,006.037 



Srwwn tier© tor all returns witft a lax. wtiether derivod from ttw tax tflljies or tt>e tax rate schodules. This amount was net of trie 'generaJ tax credH." 
'Shown tiere lor all returns with "tax generated." oven tiwugti a majonty ol trie taxpayers did not actually t\»te to compute (tila amount 

'SIXJwn tiero lor all returns wttti a lax. wfiettw derived from the tax tabloa or tlie lax rate BctiedulesTNaarnountwaa before reduction by the 'genoral tax credit'' .. . . .. 

'Taxes Irom special 10-year averaging, multiple redplenl ID-yoar avoraOng. accumulaUoo dlatrlbulton of Injsta. recapture ot prtor-year credn for purchase ol new prtndpol residence, and penalty lax on premati« dialrlbutlooa or 
xcess contribuHofW from a selt-employed pension plan. 
''Tax generated" plus "taxes from special computations." 
NOTE; Detail may not add to total twcause of rorxiding. 



"Personal service net Income" 
asically consisted of amounts 
eeeived as compensation for 
ersonal service actually rendered, 
uch as salaries, vrages, comnis- 
ions, and gains from sales of 
roperty created by the taxpayer, 
ess certain expenses applicable 
that income. The Tax Reform 
ot of 1976 specified that begin- 
ing with Tax Year 1977, pensions, 
nnuities, and other deferred com- 
ensation for personal services 
endered in the past could also be 
ncluded in personal service net 
noome. "Personal service taxable 
ncome" was obtained by multiplying 
axable income by the ratio of 
ersonal service net income to 
djusted gross income, and then 
educing the result (limited to no 
ore than the amount of taxable 
jncome) by the "tax preference off- 
et," which, for 1977, was equal to 
he total amount of tax preferences 
eportable on Form 14625 fiee "Addi- 
ional Tax for Tax Preferences," 
iscussed in this section for the 
efinition of tax preferences), 
or 1Q76 and previous years, the 
ax preference offset consisted of 
he larger of fl) tax preferences 
or the computation year in excess 
.f $30,000. or (.2) the average of 
■ax preferences in excess of 



$30,000 for the computation year 
and the t preceding years. 

That part of taxable income 
which was not personal service 
taxable income was "other taxable 
income." Other taxable income, in 
turn, consisted of "other taxable 
income subject to regular rates" 
and "other taxable income subject 
to the capital gains r^te." The 
latter amount occurred whenever the 
taxpayer elected a combination of 
the maximum tax with the alterna- 
tive tax. In such cases, the tax- 
payer applied both the special 50 
percent maximum rate to personal 
service taxable income and the 
special 50 percent capital gains 
rate to the first $?5,000 of the 
taxable portion of the excess of 
net long-term capital gain over 
net short-term capital loss. 

Table 3.2 divides the tax 
generated on maximum tax returns 
into four categories: that 
generated at regular rates on 
personal service taxable income 
(at the rates of through 50 
percent); that generated at the 
maximum rate on personal service 
taxable income (50 percent); that 
generated at regular r^tes on 
other taxable income (rates over 
50 percent and up to 70 percent); 
and, for returns with the alter- 



native tax on long-term capital 
gains, that generated at the 
capital gains rate (50 percent). 



Alternative Tax Computation 

This computation limited to 
50 percent the tax on the first 
$25,000 (first $12,500 for married 
persons filing separately) of the 
taxable half of the excess of net 
long-term gain over net short-term 
capital loss, so that the tax was, 
in effect, 25 percent of the excess 
net gain. (Because the alternative 
tax was computed at no less than 
50 percent, the computation was ad- 
vantageous only to taxpayers whose 
taxable income was Targe enough to 
be taxed at rates higher than 50 
percent under the regular tax com- 
putation method.) Amounts in 
excess of this $25,000 ($12,500) 
base were taxed at the regular 
rates. (Se.?. alio "Alternative 
Tax" in section 6, Explanation of 
Terms. ) 

Table 3.3 shows capital gains 
and losses for alternative tax com- 
putation returns and table 3.1 
shows selected characteristics of 
returns with the alternative tax, 
including tax savings due to the 
alternative tax. 



74 



Income Averaging; 



Individual Returns/1977 • Tax Computation and Tax Rates 



If a taxpayer's taxable income 
for 1977 exceeded the average tax- 
able income for 1973-76 by one- 
fifth and this excess was $3,000 or 
more, the taxpayer was eligible for 
the income averaging tax computa- 
tion method. Under this computa- 
tion, a part of an unusually large 
income in the current year was, in 
effect, taxed at the lower rate 
applicable to the first one-fifth 
of such income. Taxpayers choosing 
the income averaging tax computa- 
tion were not eligible for the 
special rates applicable to long- 
term capital gains under the alter- 
native computation or to personal 
service income under the maximum 
tax computation. 

Table 3.1 compares the tax 
liability of persons using the 
income averaging computation to 
the tax they would have incurred 
had they used the regular compu- 
tati on. 

Computation of Tax on Partially 
Tax-Exempt Income 

Prior to Tax Year 1977, a U.S. 
citizen who had resided abroad for 
510 days within an l8-month period 
which also included the full tax 



year of the taxpayer could exempt 
$20,000 of foreign personal ser- 
vice income from taxation. This 
amount was raised to $25,000 if 
the taxpayer remained abroad for 
three years. The tax on the 
remaining income was computed 
without taking into account this 
exempt income. 

Under the procedure introduced 
by the Tax Reform Act of 1976 and 
postponed to Tax Year 1977 by the 
Tax Reduction and Simplification 
Act of 1977, the amount of foreign 
personal service income which could 
be exempted was reduced. The new 
amount was $15,000 and did not 
increase regardless of how long a 
taxpayer remained abroad. However, 
if the taxpayer worked for a chari- 
table organization, $20,000 could 
be excluded. Foreign personal 
service income included the same 
types of income as personal ser- 
vice income defined for purposes 
of the maximum tax computation 
above except that for any deferred 
compensation to qualify, it had to 
have been received by the taxpayer 
by the last day of the taxable 
year following the one in which it 
was earned. 

The tax on the non-exempt 
income was also computed differ- 
ently. Basically, the taxpayer 



first computed a tax on the full 
amount of income, including the 
tax-exempt amount, using either 
the regular, maximum, or alterna- 
tive tax computation methods. Th«i 
taxpayer then computed the regulai' 
tax on the tax-exempt income. The 
difference between these two tax 
figures was the tax on the non- 
exempt Income. This procedure 
generally resulted in a tax which 
was higher than the regular tax 
would have been on the same amountj 
of taxable income. Therefore, j 

table 3.1 shows a negative amount 
for tax savings on returns with ta 
on partially tax-exempt income. 
These rules, instituted by 
the Tax Reform Act of 1P76 and 
postponed by the Tax Reduction and 
Simplification Act of 1977, were 
also postponed (until 1978) and 
revised by the Foreign Earned 
Income Act of 1978. However, 
because this Act did not become 
law until November 1978, no 
attempt was made to revise or 
amend the data for this report. 

Taxes From Special Computations 

These represented the second 
component of "income tax before 
credits" (in addition to "tax 
generated") and consisted of: 



Table 3D.— Returns With General Tax Credit: General Tax Credit by Type and by Size of Adjusted Gross Income 

[All tigures are estmales based on samples— money amounte are in thousands of dollafs] 



Size of adjusted gross income 



ToW 

Undet $5,000 

$5,000 undef $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 



All returns witti 
general tax credit 



Number 

ol 
returns 



(1) 



Size of adjusted gross income 



ToM 

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 more 

'Does not Include zero bracket amount 

NOTE: DetaH may not add to total bacauM of rounding. 



,6*3,564 

,713,179 
,019,272 
,247,305 
395,310 
762,999 
,349,788 

778,898 
138,890 
224.691 
46,257 
5,206 
1,769 



General 

tax 

credit 



(2) 



•.534,02« 

240,211 
1,641,034 
2,227.327 
2.057,341 
1,417.225 

799,879 

878,778 

210,593 

41,808 

8,554 

958 

323 



General tax credit by type 



Returns with taxable income credit 



Number 

ol 
returns 



(3) 



47,M7,2«S 

615.842 
10,003.712 
10,264.137 
10,055,838 
7,159^81 
3.958,049 

4,351,546 

1,014.873 

196.121 

41.566 

4.699 

1.601 



Adjusted 
gross 
Income 



(4) 



•1S,0M,8S3 

2.926.819 
74.952,267 
128.520.367 

175.015.433 
159.709.290 
107.973,930 

158,915746 
66.489.011 
25,656,726 
11,568,703 
3,125.069 
3,241.294 



Exemptions 



Taxpayer 
exemptions 



15) 



7$,6«4,116 

615.842 
10.648.562 
14.860.112 
17,638.375 
13.487,870 
7.597.141 

8.395,965 

1,937,436 

373,492 

77,837 

8,598 

2,886 



Dependent 
exemptions 



33,547,342 

553,256 
4,193,396 
9,266,012 
8,155.331 
4,683,641 

5,201,005 

1,224,692 

226,051 

39,162 

3,644 

1,152 



Exemptions 
tor age and 
blindness 



(7) 



3,771,538 

434,375 
912,653 
676,803 
455.509 
320.874 

474,758 
216.293 
59.682 
17.040 
2.436 
915 



Taxable 
income' 



<45,23«,1M 

1.226.090 
43.407,468 
84.372,406 
118,562,960 
112,460,437 
78,630,860 

119,460,562 
52.241.619 
20.725.493 
9.260,947 
2.409,186 
2,480.170 



Returns with 
taxable income 
credit— Continued 



Income 

tax 
before 
credits 



(9) 



153,759,280 

190.307 
7,639,435 
16,010,526 
23,376,413 
23,420,266 
17,509.410 

30.515.649 
18.009.062 
9,184,629 
4.864,401 
1,430.476 
1,608,706 



Taxable 
income 
credit 



(10) 



7311,597 

24,201 

863,332 

1.616,445 

1,798,145 

1,287.760 

712.060 

783.101 

182,644 

35.294 

7,482 

846 

288 



General tax credit by type— Continued 



Number 

of 
returns 



(11) 



21,016,2«9 

6.097.337 
8.015.560 
3,983,168 
1,339,472 
603.718 
391.739 

427.352 

124.017 

28.570 

4.691 

507 

168 



Returns witti personal exemption credit 



Adjusted 
gross 
income 



(12) 



207,444,117 

23.428.921 
59.510,872 
48,004.685 
22,840,169 
13,388,039 
10,673,780 

15.695,592 

8.313.261 

3.741.546 

1.274.031 

333.613 

339,609 



Exemptions 



Taxpayer 
exemptions 



(13) 



32,509,117 

6,201.791 
13.228.523 
7.465110 
2.531,416 
1,159,989 
769,228 

841,981 

244,225 

56.395 

9.198 

960 

301 



Dependent 
exemptions 



(14| 



30,722,645 

595.710 
9,061.272 
9,379,985 
4,837,195 
2,530,685 
1,732,380 

1,883,547 

549,569 

128,483 

21,023 

2,161 

635 



Exemptions 
for age 



(15) 



4,022,628 

567.040 

2,511,838 

854,236 

50,888 

12.888 

8,708 

10.250 

5,026 

1,232 

404 

73 

45 



Taxable 
income' 



(16) 



88,562,636 

4,912,387 
17.573.875 
20,364,017 
11,185.477 
7.411,055 
6,479,850 

10,283,140 

5,989,096 

2,886,264 

985,141 

254,568 

237,766 



Income 

lax 
before 
credits 



(17) 



18,346,577 

722,712 
2,778,711 
3,431,768 
2,062,022 
1,463,510 
1.364.069 

2483.352 

2.008,854 

1,239.338 

494,647 

147,223 

150.369 



Personal 

exemption 

credit 



(18) 



2,212,431 

216.010 
777.702 
610.882 
259.196 
129.465 
87,819 

95,677 

27.949 

6,514 

1.072 

112 

34 



Bit 



Individual Returns/1977 • Tax Computation and Tax Rates 



75 



(1) the "special averaging 
(from Form 14972), computed by 

xpayer who received a lump-sum 
jrlbutlon from a qualified pen- 
or retirement plan; 

(2) the "multiple recipient 

ial averagl ng tax" ( from Form 

), computed by a taxpayer who 

lived a share of a single lump- 
distribution from a qualified 
lion or retirement plan; 

(?l the tax on accumulation 
.rlbutions of trusts (from Form 
)), computed by a taxpayer who 
slved a distribution in the 
rent year which was based on 
nme accumulated by a trust in 
ir years; 

(4) the tax from recapture of 
nr-year credit for purchase of a 
r principal residence (from Form 
i;l, computed by a taxpayer who 

1 claimed the "new house credit" 
; 1Q76, but failed to replace it 
li another qualifying new house 
liin an l8-month period; 

(5) the penalty tax from pre- 
II re or excess distributions 

■n a self-employed (Keogh) 
ilrement plan or trust. 



None of these taxes could be 
reduced by the general tax credit, 
although they were subject to 
reduction by the other statutory 
credits. 

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 
between income tax before credits 
and income subject to tax. Tables 
'^.'^ through ■^.P show the amount of 
income subject to tax classified by 
the rates at which it was taxed; in 
other words, they show the income 
on each return subdivided into the 
amount taxed at each tax rate. 
Table 3.^ classifies returns two 
ways: in columns 10 to 12, a 
return is classified by each rate 
at which the individual was taxed; 
in columns 1 to 9, however, it is 
classified solely by the highest 
(or marginal) rate at which the 
individual was taxed. For Tax 
Year 1977, the first portion of 
income subject to tax, the zero 



bracket amount, on all returns was 
taxed at the new zero percent tax 
rate, as'a result of the Tax 
Reduction and Simiplification Act 
of 1977. For those returns on 
which income subject to tax 
consisted entirely of the zero 
bracket amount, the zero percent 
rate was also the (highest) 
marginal rate. 

The examples shown in this 
section illustrate how various 
types of returns were "taxed" in 
the marginal tax rate table (table 
3.'i). In examples 1, 5, and 6, 
income is taxed at each rate up 
through the marginal rate. In 
examples 2, ^, and li , which depict 
returns with alternative, maximum, 
and alterr^tive-maximum tax com- 
putations, there are Intermediate 
rates at which no income is taxed. 
These gaps occur at the points 
where personal service income 
would have been taxed had it not 
been for the 50 percent maximum 
rate on personal service income or 
where long-term capital gains 
would have been taxed had it not 
been for the alternative 50 
percent tax on capital gains. 



lie 3E.— Returns With New Jobs or Work Incentive (WIN) Credits: Selected Sources of Income by Size of Adjusted Gross 
>me 

$ are estimales based on samples— money amounts are in thousands ot dollars] __^^^^^^^^___ 



Size of adjusted gross Income 



Total 



NumtMr 

ot 
returns 



Adjusted 

gross 

income 

less 

deficit 



Total worit 
incentive 

(WIN) and 
new jobs 
credits 
claimed 



Business and 
profession net 
profit less loss 



Number 

ot 
returns 



Amount 



Farm net 
profit less loss 



Number 

of 
returns 



Partnership net 
profit less loss 



Number 

of 
returns 



Total income tax 



Number 

of 
returns 



ToW 

Ir $10,000 

too under $20,000 
100 under $30,000 
BOO under S50.000 
6O0 or more 



(') 



(2) 



(3) 



|4| 



(5) 



(6) 



m 



(8) 



I9| 



(10) 



111) 



42S,4M 

23.319 
98,370 
89,859 
104,865 
109,027 



ia,903,742 

197,292 
1,465,693 
2,219.027 
4,076.684 
10,925.045 



691,I1S 

7.411 
65.291 
104.341 
171,594 
343,178 



251,024 

15,361 
56.021 
61.645 
64,275 
53,722 



«,4«1,0t7 

81.000 

526,107 

1,042,466 

1,740,890 

3,090,555 



3<,7«a 

5.421 
6.656 
8,076 
8,756 
10,879 



-9,5«0 

-37.874 

23.405 

5,459 

1,464 

-2,014 



1«4,44« 

5,009 
38,788 
27.435 
46.053 
67.163 



4,297,655 

55.391 
286,479 
282.160 
901.772 
2.772.052 



359,555 

9.281 
69.237 
77.081 
97.621 
106.335 



4,ll03,tN 

2,139 

62,450 

176,059 

539,980 

3,221.009 



Size of adjusted gross income 



Returns with new jobs credit 



Number 

of 
returns 



Adjusted 
gross 

income 
less 
deficit 



Total 
new jobs 

credit 
claimed 



Business and 
profession net 
prom less loss 



Number 

ol 
returns 



Farni net 
profit less loss 



Number 

of 
returns 



Partnership net 
profit less loss 



Number 

of 
returns 



Total income tax 



Number 

of 
returns 



Amount 



Tom 

it $10,000 

rW) under $20,000 
two under $30,000 
()00 under $50,000 
I WO or more 



(12) 



(13) 



(141 



(151 



(161 



(17) 



(18) 



(19) 



(20) 



(21) 



(22) 



412.200 

22,421 
93,289 
87,142 
102,333 
107,015 



18,44S,299 

190,647 
1,400,719 
2,151,795 
3,978.614 
10.723,525 



693,671 

7,301 
64,536 
102,078 
170,160 
339.595 



246,011 

14,463 
54,602 
60.794 
63,221 
52.938 



«,412,34« 

78,761 

517.423 

1.029,774 

1,727,223 

3,059,168 



39,575 

5,421 
6,656 
8,076 
8,754 
10,668 



-7,092 

-37.874 

23.405 

5.459 

1.470 

458 



179,076 

4.981 
36.455 
26.877 
45.076 



4,253,114 

55.403 
261.271 
278.883 
895,361 
2,742.197 



34«,S9« 

8.544 
64.196 
74,427 
95.104 
104,325 



9,904,2m 

2,010 
54,214 
170,659 
523,245 

3.154,166 



Size ol adjusted gross income 



Returns with worV incentive (WIN) credit 



Number 

of 
returns 



Adjusted 
gross 
Income 



Total 
work 

incentive 
(WIN) 
credit 

claimed 



Business and 
profession net 
profil less loss 



Number 

of 
returns 



Amount 



Rami net 
profit less loss 



Number 

of 
returns 



Partnership net 
profit less loss 



Number 

of 
returns 



Total income tax 



Number 

of 
returns 



Totil 

Usr $10,000 

I MO under $20,000 , 
t XIO under $30,000 
»XX) under $50,000 
• 300 or more 



(231 



(24) 



(25) 



(26) 



(27) 



(26) 



(29) 



(30) 



(31) 



(32) 



(33) 



15,7(5 

•896 
5,190 
3,526 
3,656 

2,513 



SM,«33 

•6,646 
66,708 
86,665 
144,781 
264,032 



1,144 

^111 

754 

2,263 

1,433 
3,582 



6^69 

'898 

1,528 

1,660 

1,225 

956 



92,717 
•2,240 

9,395 
19,422 
18.767 
42,894 



2(0 



••260 



-2,7*9 



••-2.799 



6,9(7 

•28 

•2,333 

•709 

2,066 

1,831 



102,(20 

•-11 
■5,209 
•5,610 
46,410 
45.203 



14,9(2 

•737 
5,067 
3.049 
3.623 
2,506 



12(J3( 
'l29 

8,237 
B.634 
22,010 
87330 



' Estimate stioukt be used with caution because of trie small number or sample returns on which It Is based. 

Identity (a) see classes fof which data were deleted because ot ttie small number ot sample returns on which they were based and (b) combined frequerxMs or anxxints that Include the data thus deleted trom anottwr stza c 
^lOTE: Detail may riot add to total because ot rounding. 



76 



General Tax Credit 



Individual Returns/1977 • Tax Computation and Tax Rates 



The general tax credit was 
extended for Tax Year 1977 by the 
Tax Reform Act of 1976 and revised 
by the Tax Reduction and Simplifi- 
cation Act of 1977. For Tax Year 
1977, for all taxpayers except 
married persons filing separate 
returns, the general tax credit 
equalled the larger of: 

(1) the personal exemption 
credit, equal to $35 multiplied by 
the number of exemptions, including 
those for age and blindness; or 

(2) the taxable income credit, 
equal to 2 percent of taxable in- 
come (reduced by the appropriate 
zero bracket amount), up to $180. 

Married persons filing sepa- 
rately could only use the personal 
exemption method of computing this 
credit. 

Table 3D shows the number of 
returns with each of these types 
of the general tax credit. 

New Jobs Credit 

The "new jobs credit" was 
first introduced for Tax Year 1977 
by the Tax Reduction and Simplifi- 
cation Act of 1977. It was de- 
signed to encourage employers to 
hire additional employees by allow- 
ing a credit against tax for the 
wages paid to the additional 
employees. The new jobs credit 
was in addition to the work incen- 
tive (WIN) credit, in effect since 
1971, which encouraged employers to 
place individuals in on-the-job 
training or employment through the 
Work Incentive Program. Table 3E 
provides selected data for returns 
with either the new jobs or WIN 
credits. More information on the 
new jobs credit, including the 
computation of the credit, can be 
found in Stcutiitici of, Incomz-- 
/977, Ba4^ie-44 Income Tax ReXuAni. 

Earned Income Credit 

This was a credit against 
income tax for taxpayers with 
adjusted gross income of less than 
$8,000 and was equal to as much as 
10 percent of the first $4,000 of 
"earned income." To be eligible, 
the taxpayer had to have provided 
a home the entire taxable year for 
either a child who was under 19 
years of age or a full-time stu- 
dent, or a dependent child (regard- 
less of age) who was disabled. The 
computation of the earned income 
credit, which is detailed in table 
3.13, worked as follows: 

(1) "Total earned income" was 
computed by adding together sala- 
ries and wages and self-employment 
Income (less self-employment 
losses') , and then subtracting any 
amount exempted from taxation as a 
disability pay exclusion. Self- 
employment Income (net) was the 



amount reported on Schedule SE for 
the purpose of computing the self- 
employment tax and included either 
net earnings from sole proprietor- 
ships and partnerships or two- 
thirds of gross profits, limited 
to $1,600. 

(2) If total earned income 
exceeded $8,000, the taxpayer was 
not eligible for the earned income 
credit, even if adjusted gross 
income was less than $8,000. For 
all remaining returns, a tentative 
"earned income credit before phase- 
out" was computed by taking 10 per- 
cent of total earned income. 

(3) The figure computed in (2) 
above was first limited to $400. 
Then, if either adjusted gross 
income or total earned income 
exceeded $4,000, the figure was 
further reduced, i.e., "phased 
out," by 10 percent of the excess 
of the larger of these two aimounts 
over $4,000. The result of this 
computation is shown as "earned 
income credit after phaseout, 
total." 

Since the earned income 
credit could result in a refund, 
even taxpayers with little or no 
tax liability could receive the 
benefit of the full amount. For 
the purpose of these statistics, 
the following components of the 
earned income credit were distin- 
guished: 

(1) "Used to offset income 
tax before credits." Computed on 
a retum-by-retum basis, this was 
the lesser of (a) earned income 
credit after phaseout, or (b) in- 
come tax before credits minus all 
credits except the earned income 
credit. If the former exceeded 
the latter, income tax after 
credits became zero, and the 
return was classified as nontax- 
able for this report. 

(2) "Used to offset all other 
taxes." Computed for returns with 
no income tax after credits (afteb 
the adjustment in (1) above, if 
any), it equalled the lesser of (a) 
earned income credit after phaseout 
minus earned income credit used to 
offset income tax before credits, 
or (b) the sum of all taxes (ex- 
cept income tax after credits) 
included in "total tax liability." 
This amount was used to reduce 
total tax liability; however, the 
individual components of total tax 
liability were not reduced. 

(3) "Refundable portion." 
Computed for returns with no "total 
tax liability" (after the adjust- 
ment in (2) above, if any), it 
equalled the excess of earned 
income credit after phaseout over 
the amounts computed in (1) and 

(2) above. This amount is included 
in the amount for tax overpayment 
shown in tables 3-18 and 3-19. 

The number of returns with the 
earned income credit shown in this 
report represents both taxpayers 



who claimed the credit on their 
returns as originally filed and t -' 
taxpayers who subsequently claimel 
the credit after being notified bt 
the Internal Revenue Service duri 
the course of processing the 
returns for revenue purposes that 
they were apparently eligible to 
receive it. For purposes of the 
statistics, data for returns in 
the latter category were obtained 
from the Internal Revenue Service 
Individual Master File to supple- 
ment the data tabulated from thosi 
taxpayers who claimed the credit ' 
their returns as originally filed 
in order to present more accurate 
information on the number of 
returns and the amount of the 
earned income credit for Tax Year 
1977. 



Child Care Credit 

This was a credit against 
income tax for taxpayers who had 
paid for child or dependent care 
during the year in order to be 
gainfully employed. The credit 
was equal to 20 percent of the 
expenses eligible for the credit 
in the current year. The 
computation of the child care 
credit, which is detailed in tabl< 
3.14, went as follows: 

(1) "Maximum qualifying 
expenses" were determined by the 
number of qualifying individuals 
in the household. The maximum 
amounts were $2,000 for one 
qualifying individual and $4,000 
for two or more, limited in eithei 
case to the actual expenses in- 
curred during the year. 

(2) The maximum qualifying 
expenses were subject to further 
reduction by the "earned income 
limitation." This was the amount 
of earned income received by the 
taxpayer or, in the case of a 
joint return, the lesser of the 
earned Incomes of the two tax- 
payers. "Expenses limited to 
earned income" i.-as the lesser of 
the maximum qualifying expenses or 
the earned income limitation. 

(3) If that portion of the 
expenses incurred in 1977 for 
which payment was made in 1977 was 
less than the "expenses limited to 
earned income", then only the 
amount for which payment had been 
made was eligible for the credit 
in 1977. The difference could be 
carried over to 1978. 

(4) If a taxpayer had 
incurred child or dependent care 
expenses which would have been 
eligible for the credit in 1976 
except for the fact that payment 
was not made until 1977, and the 
total expenses incurred in 1976 
did not exceed the limitations in 
1976, then those expenses paid in 
1977 were eligible for the credit 
for 1977. 



r.- 



K 
«' 
!t 

'a 
ti' 



ti 



Individual Returns/1977 • Tax Computation and Tax Rates 



77 



(5) Finally, the credit was 
ited by adding together the 
3(1 and 1977 expenses eligible 
li;he 1977 credit and multi- 
rljlg the sum by 20 percent. 



i'lii 



onal Tax for Tax Preferences 



I mum Tax'> 

First introduced for 1970, the 
idbse of the additional tax was 
;, ike possible the taxation, to 

extent, of amounts not taken 

consideration in arriving at 
jjble income. These amounts 

previously accorded special 
(Itment and were described in 
llaw as "tax preferences." The 
jr tax preference items were 
.;tal gains (the net long-term 
;tal gains in excess of short- 
• capital losses) and the "item- 
I deduction tax preference." 
'J detailed description of all 
oreferences, itt "Tax Pref- 
ixes" in section 6, Explanation 
srms. 

For 1977, any married person 
hg separately with $5,000 or 
' of total tax preferences and 
I3ther person (including mar- 
( persons filing jointly) with 
IDOO or more of total tax pre- 
rioes had to file a Form 4625, 
j,jtation of Minimum Tax. 
i/er, a portion of total tax 



preferences was excludable in 
arriving at tax preferences 
subject to tax. For 1977, this 
excludable portion was the larger 
of the standard exclusion or the 
exclusion due to taxes. The stand- 
ard exclusion was $10,000 ($5,000 
for married persons filing sepa- 
rately). The exclusion due to 
taxes was one-half of the sum of 
income tax after credits, tax from 
recomputing prior-year investment 
and work incentive (WIN) credits, 
and the penalty tax on premature 
redemption of individual retirement 
bonds, less the special income 
averaging tax, the tax on accumu- 
lation distributions of trusts, 
and penalty taxes on self-employed 
pension plans. 

For 1977, the tentative tax on 
tax preferences equalled 15 percent 
of the tax preferences subject to 
tax. The actual additional tax for 
tax preferences equalled the tenta- 
tive tax reduced by: 

(!) 15 percent of any 1977 
business net operating loss which 
the taxpayer could carry to a fu- 
ture year (this amount to be paid 
as a deferred minimum tax in the 
year to which the net operating 
loss was carried); 

(2) "unused" portions of the 
elderly, political contributions, 
and child care tax credits (the 



unused portion was the amount by 
which these credits exceeded 
income tax before credits reduced by 
the general tax credit); and 

(3) any tax based on tax 
preferences from which the tax- 
payer derived no benefit (this 
occurred when the taxpayer had 
more than enough deductions and 
exemptions to offset adjusted 
gross Income). 

The final step in arriving at 
the current year's additional tax 
for tax preferences was to add in 
the "deferred minimum tax," based 
on a net operating loss carryover 
from a prior year. 

Overpayment and Tax Due 

Tables 3.17 through 3.20 
classify taxpayers by whether they 
ended the year with a tax overpay- 
ment or a tax due at time of 
filing. The data shown in these 
tables reflect the effect of the 
earned income credit for 1977 
(i.e., the amount of tax overpay- 
ment increased and the amount of 
tax due decreased). Excluded from 
these tables were returns with 
neither a tax due nor a tax over- 
payment. Generally, these were 
returns with low income, no tax 
liability, and no income tax 
withheld. 



78 



Individual Retums/1977 • Tax Computation and Tax Rates 



Six examples 
of returns with 
different 
mettiods of tax 
computation 



Example 1 - Joint Return with Income 
Subject To Tax at Regular 
Rate* Only 

Ddlvalton ol Incoim Sub)«ct to Tax: 

$120,000 - Adjusted gross income 
-300 - Excess itemized deductions 
-1,500 - Exemption amount 

$118,200 - Income subject to tax 

Dwtvallon ol Ragulw Tax: 

IK $3,200 taxed at 0% 

N«l $1,000 taxed at 14% 

Nnt $1,000Uxal 15% 

N«t'$12.000 taxed at 60% 

W«l $15,000 taxed at 62% 

$118,200 Income tax tMtore credits 
Total credits 

Income tax alter credits 



Example 2 - Joint Return with Income 
Subject to Tax at Regular and 
Alternative Rates 

DwttraHon ol Incom* Sub|oct to Tax: 

$120,000 - Adiusted gross income (including 1/2 

excess net long-term capllal gain of $55,000) 
-300 - Excess itemized deductions 
-1,500 - Exemption amount 

$118,200 - Income subject to tax 

$63,200 - Ordinary Income taxed at regular rates 

$25,000 - Capital gains taxed at 50% rale 

$30,000 - Capital gains taxed at regular rates 

DwhraHon ol Ragular Tax on $83,240 Ordlnaiy Inco 

1« $3,200 taxed at 0% 
Nut $1,000 taxed at 14% 
Ntxl $1,000 taxed at 15% 

Nwt $8,000 taxed at 50% 

Hau l $8,000 taxed at 53% 

$63,200 

Darlvalkm ol Tax on $S5,000 ol Capital Galna: 

m $25,000 taxed at 50% rate 

Neil $3,000 taxed at 58% rate 

Next $12,000 taxed at 60% rate 

Next $15,000 taxed at 62% rate 

$55,000 



Darlvation ol Incom* Tax: 

Regular lax 

Mematlve tax 

RegUar tax on capital g^ns 



t tax befofe credits 
Total credits . 

kicoflte tax after credits 





Example 3 - Joint Return with Income 
Subject to Tax at Regular and Maximum 
Rates 






Dailvallon ol Inconw Suli|«ct to Tax: 

$96,000 - PeiwnaJ service net Income (In ttiis example, 
salanes and wages See text on Maximum 
Tax Computation.) 

$24,000 - Interest 






$120.0(X) - Adjusted gross income 
-300 - Excess Itemized deductions 
-1.500 - Exemptions 






$118,200 - Total income subject to tax 
$94,560 - Personal service taxatue Income 
»«« X $118,200 
$120,000 
See text on Maximum Tax Computation) 






$55,200 - Personal service taxable Income taxed at 

regular rates 
$39,360 - Personal service taxable Income taxed at 

maximum rate 






$23,640 - Oltier taxable income taxed at regular 
rates 




$0 
$140 
$150 

$7,200 
$9,300 


Oarlvatian ol Ragular Tax on $55,200 ol Paraonal 
Sofvlc* TaxaMa Inconw: 

1st $3,200 taxed at 0% . 

Next $1,000 taxed at 14% 

Next $1,000 taxed at 15% 

etc 

Next $4 000 taxed at 48% . . 


$0 
$140 
$150 

$1920 


$54,480 


Next $8 000 taxed at 50% 


$•000 


-4.000 
$50,480 


$55,200 

Darlvation ol Tax at Maximum Rata on $3«,3«0 ol 
Paraonal Sarvtc* Taxat>la Incoma: 

$39 360 taxed at 50% rate 


$18,060 
$19680 




Darlvation of Ragular Tax on 123,640 d OOiar 
Taxabia Incoma: 

1st $8 640 taxed at 60% 


$5184 




Next $15,000 taxed at 62% 


$9,300 






$14,484 




DarlvBtlon ol incom* Tax: 

Regular tax on personal service taxable Income. . 


$18060 






$19,680 




Regular tax on ottier taxable Inconw 


$14 484 




Income tax before credits 


$52,224 




Total credits 


•4.000 


«w: 




$48,224 


$0 
$140 
$150 






$4,000 
$4,240 


Example 4 - Joint Return with Regular 
Tax, Maximum Tax and Alternative Tax 




$2^300 
$12,500 


Darlvation ol Incoma Subfact to Tax: 

$90,000 - Personal service net income 
$30,000 -1/2 excess net long-term capital gam 




$1,740 
$7,200 
$9,300 


$120,000 - Adjusted gross Income 
-300 - Excess Itemized deductions 
-1.500 - Exemption amoum 




$30,740 

$22,300 
$12,500 
$18,240 

$53,040 
-4.000 


$118,200 - Total income subject to tax 
$88,650 - Personal service taxable income 

('«>■«» X $118,200) 
$120,000 

$55,200 - Personal service taxable Income taxed at 

regular rates 
$33,450 - Personal service taxable Income taxed at 

maximum rate 





DartvaMon of Ragular Tax on $55,200 ol Paraonal 
Sarvic* Taxalila Incoma: 

tst $3,200 taxed at 0% 

Next $1,000 taxed at 14% 

Next $1,000 taxed at 15%,, 

etc . 

Next KOOO taxed at 48% 

Next $6,000 taxed at 50% 

$55,200 

Darlvallon o( Tax at Maximum Rata on $33,450 of 
Paraonal S*rvlc* TaxabI* Incom*: 

$33,450 taxed at 50% rate 

Oarlvatian of Tax on Capital Qalna: 

1st $25,000 taxed at 60% rate 

Nex t $4,550 ta xed at 62% rate 

$29,550 

Darlvation ol Incoma Tax: 

Regular tax on personal service laxaM incoffle 

Tax at maximum rate 

Alternative tax 

Regular tax on capital gains 

Income tax betore credits 

Total credits 

Income tax after credits 



Example 5 - Joint Return writh Income 
Averaging 

Darlvation of liH»m* 8ul>|*ct to Tax: 

$120,000 - Adjusted gross Income 
-300 - Excess itemized deductions 
-1,500 - Exemption amount 

$118,200 - 1977 income subject to tax before Income 

averaging 
$103,200 - 1977 Income subject to tax after income 

averaging 

Darlvation ol Ragular Tax on $103,200 of Inoema Sufef < 
to Tax Aflar Incoma Av*raglng: 

1st $3,200 taxed at 0% 

Next $1,000 taxed at 14% 

Next $1,000 taxed at 15% 

etc , 

Next $12,000 taxed at 58% 

Nex t $12,000 taxed at 60% 

$103,200 Income tax before credits . 
Total credits 



Income tax after credits , , 



$29,550 
$25,000 
$4,550 . 



Capital gains income 

Capital gains taxed at 50% rate 

Capital gains taxed at regular rates 



Example 6 - Joint Return with Tax on 
Partially Tax-Exempt Income 

Darlvation ol Incoma Subjact to Tax: 

$135,000 - Adjusted gross income, including 

excludable foreign personal service income 
-15.000 - Tax-exempt foreign personal service income 

$120,000 - Adjusted gross Income 
-300 - Excess Itemized deductions 
•1,500 - Exempbon amount 

$118,200 - Income subject to tax 

DartvaMon ol Tax on $11 $,200 of Incom* Sul)i*ct 
to Tax: 

1st $200 taxed at 22% 

Next $(.000 taxed at 25% 

Next $4,000 taxed at 28% 

etc . 

Next $20,000 taxed at 62% 

Nex t $10,000 taxed at 64% 

$116,200 Income tax before credits 

Total credits 

Income tax after credits 



Individual Retums/1977 • Tax Computation and Tax Rates 



79 



ilratlon* •howing how the six example returns are presented In table 3.4 














I 

Tax rate classes 


Oasstfied by the higtieet rate at wtilch tax was computed 




NumtMr ol 
returns 


Adjusted 
gross 
irwome 

(Dollars) 


Income subject to 
tax 


Income tax before 
credits 


Income tax after 
credits 


wtilcli tax was computed 


At all 
rales 

(Dollars) 


At marginal 
rate 

(DollarB) 


Geoeraled 
at all 
rates 

(Dollars) 


Generated 

at marginal 

rale 

(Dollars) 


Total 
(Dollars) 


As percent of — 


Number ol 
returns 


Income 

taxed at 

rate 

(Dollars) 


Income tax 


Adjusted 
gross 
Income 


Incorne 

subject to 

tax 


at rate 
(Dollars) 


r 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


m 


(8) 


(9) 


(10) 


(11) 


(12) 


1 



























iptal. 


—Data Raportwl on Joint Ratum With Income Sub|«c1 to Tax at 


Regular Rate* Only 
















1 


120,000 


111,200 


15,000 


S4,4M 


0,300 


S0,4M 


42.1 


42.7 


1 


111,200 

3.200 
1,000 
1,000 


S4,4W 


«n( 


_ 


0nt 


140 


wt 


150 




1 


120,000 


118,200 


15,000 


54,480 


9,300 


50,480 


42,1 


42,7 




B,000 
12,000 
12,000 
12,000 
12,000 
15,000 


4,000 


^tn 


6,360 




6,600 


^1 


6,960 




7,200 


»nt 


9,300 



ipla 2.— Data Raported on Joint Ratum With Income Subject to Tax at 


Regular Rate* and Capital Qalna Rata 












1 


120,000 


111,200 


19,000 


53,040 


0,300 


48,040 


40,9 


41.S 


1 


110,200 

3,200 
1,000 
1,000 


53,040 






;gnt 


140 


art 


150 


;^t 


1 


120,000 


118,200 


15,000 


53,040 


9,300 


49,040 


40.9 


41.5 




8,000 
25,000 
8,000 

3,000 
12,000 
15,000 


4,000 




12,500 


:^t 


4,240 


ifnt 




jgnl 


1.740 




7,200 




9,300 



I 3. — Data Reported on Joint Ratum With lr>come Subject to Tax at Regular Rates and Maximum Rate 





1 


120,000 


111,200 


15,000 


52,224 


9,300 


40,224 


40.2 


40.1 


1 

1 
1 

1 


110,200 

3,200 
1,000 
1,000 


52,1M 








140 


wit 


150 


iont 


1 


120,000 


118,200 


15,000 


52,224 


9,300 


48,224 


402 


40.8 


1 

1 

1 
1 


8,000 
39,360 

8,000 
15,000 


4,000 


Mnt maximum rate 

^ 


19,680 


•^ 




lent 




MM 


4,600 


sent 


9,300 



I 4. — Dele Reported on Joint Retum With Income Subject to Tax at Regular Rates, Maximum Rate and Capital Galna Rate 



aW 


1 


120,000 


111,200 


4,5S0 


50,100 


2,021 


4«,10« 


30.4 


30,0 




110,200 

3,200 
1,000 
1,000 


50,106 






;arit 


140 


ant 


150 


»M 


1 


120,000 


116,200 


4,550 


50,106 


2,821 


46,106 


384 


390 


1 


8,000 
25,000 
33,450 

4,550 


4,000 




12,500 




16,725 


!«nt 

:ent 








jint 




ant 


2,821 



iple 5. — Data Reported on Joint Retum With Income Averaging 



roiii 


1 


120,000 


103,200 


12,000 


45,100 


7,200 


41,100 


34J 


30.0 


1 


103,200 

3,200 
1,000 
1,000 


45,100 


:int 




Mil 


140 


sent 


150 


:ant 


1 


120,000 


103,200 


12,000 


45,180 


7,200 


41,180 


34,3 


39.9 




8,000 
12,000 
12,000 
12,000 
12,000 


4,000 


MM 


6.360 


Mnt 


6,600 


sent 


6,960 


»nt 


7,200 



Via 6. 


— Oela Reported on 


Joint Retum With Tax 


on Partially Tax — Exempt Income 
















'oW 


1 


120,000 


110,200 


10,000 


«1.7t4 


0.400 


57,704 


40.1 


40.0 


1 


110,200 


61,704 






Mnt. 




wit 




^»« 




















t 

1 
1 


200 
4,000 
4,000 


44 


(:eot 


1,000 


I:*nt 


1,120 


1 :«n: 


' 


120,000 


118,200 


10.000 


61.764 


6,400 


57,764 


48.1 


48.9 


1 
1 


20,000 
10.000 


12,400 


I»: 


6.400 



80 



Individual Retums/1977 • Tax Computation and Tax Rates 



lllwtfatlont thowing how the stx example returns are presented In tabte 3.4 



QasslfM by the highest rate at which tax was computed 



Nunit>er of 
returns 



Adjusted 
gross 
income 

(Dollare) 



Income subject to 
tax 



At all 
rates 



(Dollani) 



At marginal 
rate 



(Dollars) 



Income tax before 
credits 



Generated 
at an 
rates 

(Dollars) 



Generated 

at marginal 

rate 

(Odiars) 



Income tax after 
credits 



Total 
(Ooears) 



As percent of— 



Adjusted 
gross 
Income 



Income 

subject to 

tax 



Oassrfied by each rate a 
which tax was computec 



Inco 

gen 

at 



Number of 
returns 



Income 

taxed at 

rate 

(Dollars) 



(Di 



0) 



(2) 



(3) 



(<) 



(5) 



(6) 



00 



(9) 



(9) 



(10) 



(11) 



Summary ot Data Reported on AlMve Six Joint Returns 



Ml marginal ratee, total. . 

percent 

14 percent . 

15 percent 



8M,2M 



71,SS0 



316,7M 



44,K1 



2(2,794 



16.000 
5,000 
5,000 



19 percent. 
22 percent 
25 percent. 
28 percent. . 



20,000 
20,200 
24,000 
24,000 



50 percent 

50 percent capital gains rate 
50 percent maximum rate 

53 percent 

55 percent 

58 percent 

60 percent. 

62 percent 

64 percent 



120,000 
480,000 
120,000 



103,200 
472,800 
118,200 



12,000 
49,550 
10,000 



45.180 
209,850 
61,764 



7,200 
30,721 
6,400 



41,180 
133,850 
57,764 



343 
40.4 
48.1 



39.9 

41-0 
489 



48,000 
50,000 
72.810 
44,000 
36,000 
39.000 
56.000 
49.550 
10,000 



Individual Returns/ 1977 • Tax Computation and Tax Rates 



81 



Table 3.1— Returns With Income Subject to Tax: Ad)u8ted Gross Income, Deductions, Exemptions, Taxable Income and Tax 
Items by Size of Adjusted Gross Income and by Type of Tax Computation 

|AI figures are estimales based Ofi samples— money amcHjnts are in thousands of dollafs) 



Type of tax compulation by sue 
of adjusted gross income 



Numtwf of 
returns 



Adjusted 
gross 
income 



Unused zero 
bracket amount 



Number of 
returns 



Excess rtemized 
deductions 



Number of 
returns 



Exemptions 



Number of 
exemptions 



Taxable 
incofne' 



(1) 



(4) 



Returns With Regular Tax Computation Only 

Total 



Under JS.OOO 

tS.OOO under $10,000 
$10,000 under $15,000 ,. 
115,000 under $20,000 . 
$20,000 under $50,000 . . . 

$50,000 under $100,000 ... 
$100,000 under $200,000 , . . 
$200,000 under $500,000 . . 
$600,000 under $1,000,000 . 
$1,000,000 or more 



Returns With Income Averaging Tax Computation 

Toty 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 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 more 



Returns With Maximum and Regular Tax 
Computation 

Total 



Under $50,000 

$90,000 under $100,000 .. 
$100,000 under $200,000 . . 
$200,000 under $500,000 . . 
$600,000 under $1,000,000 . 
$1,000,000 or more 



Returns With Maximum and Alternative Tax 
Computation 

TotsI 



Under $50,000 

$50,000 under $100,000 ... 
$100,000 under $200,000 ... 
$200,000 under $500,000 . . . 
$600,000 under $1,000,000 . 
$1,000,000 or more . 



Returns With AHematlve Tax Computation Only 

Total 



Under $20,000 

$20,000 under $50,000 ... 
$50,000 under $100,000 . 
$100,000 under $200,000 .. 
$200,000 under $600,000 . . 
$500,000 under $1,000,000 
$1,000,000 or more 



Returns With Tax On Partially Tax-Exempt Income 



Total . 



Under $5,000 

$6,000 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 

$60,000 under $100,000 .... 
$100,000 under $200,000 . . 
$200,000 under $500,000 . . 
$500,000 under $1,000,000 . 
$1,000,000 or more 



77.aii,ii» 

18,440,726 
19,181,601 
14,123,389 
10,983,359 
14,388,443 

468,330 
20.447 
3,767 



3,470,760 

23,659 

123,915 

383,241 

2,406,541 

470,240 

52,651 

9,166 

1,022 

325 



1«t,SS« 



1.892 


90,116 


96,634 


7,854,816 


83,940 


10.984.692 


14,982 


4,079.326 


1,144 


746,883 


267 


489,513 



72,100 



3«,627 



M0,M4,«27 

52.628.800 
141.513.242 
174.897.943 
190.532.137 
387.769.344 

28.625,278 

2,625,843 

1,091,020 

473,167 

838,153 



12$,0M.7M 

210,210 

1,591,662 

6,830,713 

75,520,655 

30,362.894 

6,752,938 

2,519,690 

677,865 

614,153 



24,245,347 



10,934,(37 



25,035 


2,112,958 


36,440 


4,801,508 


10,330 


2,863,427 


1,042 


689,905 


263 


467,040 


!«3,16< 


17,743,971 


85,198 


1,123,963 


80,344 


2,439.752 


75,823 


5.666,776 


31,978 


4,199,978 


/,969 


2,278,491 


1,293 


866,084 


663 


1,166,927 



6,120 


•48.026 


4,113 


•47,671 


4.693 


•78,666 


^^ 


•177,938 


•103,266 


8,604 


,326,136 


3,262 


206,644 


364 


47,662 


68 


16060 


"10 


••8,680 



Footnotes at end of table 



302,324 

228,806 
43,380 
17,699 
•6,303 
5.174 

•948 
•15 



•3J«2 



•39 
•1.932 
•1,591 



i,sa6 

•119 
1,092 
"375 



•25 
•12 



M4« 



•117 
•25 



2,445 



•822 
■118 



4M,235 

395,692 
70.404 
20.319 
•2,236 
7,949 

•1.616 



■2,s«a 



•18 
•1,417 
••1,134 



2,9«0 

•254 
1,985 
••751 



•107 
•25 
•7 



•1,434 
•349 



19,5M,0«1 

148,737 
1,365,367 
3,039,227 
4,374,145 
10.189,336 

447,681 

19,876 

3,678 

687 

357 



•3,766 

29,621 

147,261 

1,720,764 

428,746 

48,856 

8,869 

995 

322 



I91,6«2 

1,518 
91,559 
82,378 
14,828 

1,134 
265 



70,949 

24,236 

36,188 

10.237 

1.037 

261 

200,064 

28.807 
59.910 
70,471 
31,165 
7,877 
1,279 
556 



•3,808 

4.210 

2.048 

274 

43 



51,339,764 

136.157 

1.721.940 

4.575.826 

7.863.793 

30.646.016 

4.771.012 
769.020 
372.928 
172,489 
310,586 



10,531,513 

•864 

31,856 

191.020 

5.102.359 

3.443.606 

%7.eio 

488.082 
163,210 
142,716 



2.971,(50 

4,573 
832,858 
1.396.935 
554.045 
110.026 
73.413 



232.961 
641.230 
410,566 
108,969 
75.605 



2,477,432 

23,787 
159,866 
633.249 
689.748 
508,769 
211,740 
250,282 



39,660 



1(9,((3,7t3 

25.572.343 
41.940.940 
37.499.718 
33.975.102 
49.079.107 

1.729.603 
72.090 
11.620 
2.167 
1.103 



11,(40,7(3 

•43.924 

304.249 

1.166.368 

8.335.095 

1.754,810 

196,923 

32,694 

3,585 

1,115 



746,103 

2,655 

348.364 

333.798 

56.168 

4.169 

969 



91.322 

133.422 

38.048 

3,674 

908 



(53,(21 

201.904 
268.644 
242.525 
108.460 
25.977 
4.266 
1.843 



103,121 



— 


9,813 


•877 


•10,885 


— 


13,779 


— 


16,345 


6.729 


•6,361 


7,748 


33.672 


0,684 


11.793 


3.401 


1.262 


696 


161 


••725 


••30 



142,412,(45 

19.179.257 
31.456.705 
28.124.789 
26.481.327 
36.809.330 

1.297.202 

54.068 

8.715 

1.625 

627 



(330,572 

•32.943 

228.187 

876,276 

6,251.321 

1,316.108 

147,692 

24,621 

2,689 

836 



559,577 

1.991 

261.273 

260,349 

42,126 

3,119 

719 



200,531 

68,492 

100.067 

28.536 

2.766 

681 



640,216 

151.428 

201.483 

181.894 

81,345 

19,483 

3,201 

1,382 



77,341 



(91 



7(7,740,553 

33,709,076 
108,406,000 
142,217,649 
157,189^53 
320,321,946 

22.558,680 

1.802.756 

709.397 

299.053 

526,740 



10S,(71,243 

176,413 

1,331,628 

5,764,834 

61,168,106 

25,603.180 

5.637.436 

2.007.086 

511.958 

470.600 



20,716,909 

83.606 

6.762.670 

9.338.160 

3.463.155 

633.738 

415,381 



«J«5,059 

1,811,605 

4,060,270 

2,424,339 

578,190 

390.754 



14,626,4(3 

948,748 
2,078,413 
4,851,739 
3,428,910 
1,750,246 
651,143 
917,263 



948,227 



7,360 


40.666 


■8,164 


38.530 


10,334 


68,252 


12,269 


169,539 


•4,021 


83.616 


25,254 


294.566 


8.846 


187,564 


947 


43,314 


136 


14,345 


"23 


••7,932 



82 



Individual Returns/1977 • Tax Computation and Tax Rates 



Table 3.1— Returns With Income Subject to Tax: Adjusted Gross Income, Deductions, Exemptions, Taxable Income and Tax 
Items by Size of Adjusted Gross Income and by Type of Tax Computation — Continued 

[All figures are estimates based on samples — money amounts are m thousawis ol dollars] 



Type o( tax computation by 
size of adjusted gross Income 



Income subject to tax 



Zero bracket amount 



Number of 
returns 



At regular rates 



Number of 
returns 



At maximum rate on 
personal service Income 



Number ot 
returns 



At capital gains 
tax rate 



Number of 
returns 



(10) 



01) 



(12) 



(13) 



(14) 



Returns With Regular Tax Computation 
Only 



ToUl . 



Under $5,000 

J5,000 under SIO.OOO 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $60,000 

$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 

Return* WItli Income Averaging Tax 
Computation 

ToUl 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 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 . 
$1,0()0,000 or more 



Returns With Maximum and Regular Tax 
Computation 



Total , 



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 



Return* With Maximum and Alternative Tax 
Computation 



Total . 



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 



Return* With Alternative Tax Computation 
Only 



Total . 



Under $20000 

$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 more 

Returns With Tax on Partially Tax-Exempt 
Income 



ToUl . 



Under $5,000 

$5,000 under $10,000 

$10,000 under $16,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $60,000 . , . 
$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 



7(7,740,5S3 

33.709.078 
108.406.000 
142.217.649 
157,169.253 
320.321.948 

22.558,680 

1,802,756 

709,397 

299.053 

526.740 



101.»6,3«1 

165.797 
1.269.361 
5,538,824 
61,920,075 

24,380,966 

5,236,781 

1,852.471 

476,494 

455.621 



20,n«,*09 

83,806 

6762.670 

9.338.160 

3.483.155 

633.738 

415.381 



9,2«5,0$> 



»4I.(M 

40.666 
38.530 
68.252 

169.539 
83.516 

295.407 

190,993 
42,180 
12.616 

••7.189 



77,611,119 

18.440.726 
19.181.601 
14,123.389 
10.983.359 
14.388.443 

468.330 
20.447 
3.767 



3,470,7(0 

23.669 

123.915 

383,241 

2,406,541 

470,240 

52,661 

9.1 

1,022 

325 



1H,U9 

1,892 
96,634 
83,940 
14,982 

1,144 
267 



72,100 



1.811.505 


25.035 


77.081 


4,060.270 


35.440 


111.392 


2.424.339 


10330 


32.367 


578.190 


1.042 


3.258 


390.754 


263 


779 


14,620,463 


203,160 


020,071 


948.748 


85.198 


225.773 


2.078.413 


80.344 


247.527 


4,851.739 


75,623 


228.582 


3,428.910 


31,978 


97.815 


1.750.246 


7.969 


23,868 


651.143 


1.293 


3.841 


917.263 


563 


1,666 



•6120 
•4.113 
•4.593 
•7.695 
•3.808 

8.604 
3.262 

364 
58 

••10 



102,010,011 

27,570.601 
47.646.430 
38.794,697 
32,628,979 
44.732.565 

1.465.996 

61.498 

10.851 

1.988 

1.009 



10,670,501 

54.293 

321,123 

1,106,725 

7,432,048 

1,467.127 

163,699 

28,439 

3,134 

1.005 



014,063 

4,188 

295,947 

263.681 

46779 

3.531 

826 



106,010 

•12.177 
•11.407 
•13.167 
•22.536 
•8.640 

26.468 

9.892 

1.103 

179 

••29 



04,020,050 

6.713,179 
17,968.832 
14,085.591 
10.976,625 
14.362,801 

467,896 
20.316 
3.752 



23.659 

123.915 

363,241 

2,406.541 

470.240 

52.651 

9.166 

1,022 

325 



100,050 

1,892 
96,634 
83.940 
14.982 

1,144 
267 



25,035 

35,440 

10,330 

1,042 

253 



203,100 



30.(27 

•6120 
•4.113 
•4.593 

•7. 
•3. 

8.604 

3.262 

364 

58 

••10 



504,023,042 

6138.477 

60.757.570 

103,422.951 

124.660,274 

275,589,383 

21.092.684 

1.741.258 

698.547 

297.065 

525.732 



(0,710,700 

111.505 

948.238 

4.433.098 

54.488.027 

22,913,830 

5,073,082 

1,824,032 

473,361 

454,617 



12.202,140 

73,374 

5,199,016 

5,178.244 

1,379,594 

248.578 

183.342 



5.41(,14( 

1.409,616 

2.427.357 

1,144.526 

263.735 

173.912 



12,737,000 



(15) 



(16) 



86.198 


721.639 


80,344 


1.820.72C 


75,823 


4.173.342 


31,978 


2.907,67C 


7.969 


1.587.987 


1.293 


622.491 


563 


904.140 



(43,272 

•28.490 
•27.124 
•55.085 
•147.004 
•74.876 

268.918 
181.101 
41.077 
12.438 
••7,160 



100,050 

1.892 
96.634 
83.940 
14, 

1.144 
267 



72.100 

25,035 

35,440 

10.330 

1.042 

253 



(17) 



(18) 



6.244 

1.267.707 

3,696,334 

2,056,783 

381.629 

231,212 



1.274,500 

277.028 

1.339.682 

1.148.121 

297.697 

212.068 



72,100 

25.035 

35.440 

10.330 

1.042 

253 



203,100 



340.441 

47.781 
181.839 
99,324 
13.501 



85.198 


1.336 


80.344 


10.166 


75.823 


449,815 


31,978 


423,424 


7.969 


138.391 


1.293 


24,812 


563 


11,457 



Footnotes at end of table. 



Individual Retum8/1977 • Tax Computation and Tax Rates 



83 



Table 3.1 — Ratum* With Income Subjact to Tax: Adjustad Gross Incoma, Deduction*, Examptlont, Taxable Income and Tax 
Item* by Size of Adjuatad Gro** Income and by Type ol Tax Computation — Continued 

[All figuf89 are ostmales based on samplos — money amounts are in thousands of dollars] 



Typ« of tax computation by size 
ot adjusted gross incorrw 



Tax-exempt income 
earned abroad 



Number of 
returns 



fncome 
tax before 

aedits. 

regular 
computation 



Tax 
generated' 



Tax savings 

over 

regular 

computation) 



Average 

tax 
savings 
(dollars) 



Income tax before credits 



Number of 
returns 



(19) 



(20) 



(21) 



Returns WItti Regular Tax Computation 
Only 



Total . 



Under 15,000 

»5.0OO under $10,000 

SICOOO under $15,000 .... 
$15,000 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 more 



Retum* Witt) Income Averaging Tax 
Computation 



Total . 



Under $5,000 

$5,000 under $10000 

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



Return* WItli Maximum and Regular Tax 
Computation 



Total . 



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 

Retums With Maximum and Alternative 
Tax Computation 

Total 



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 

Return* WItli Altemetlve Tax Computation 
Only 

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 more 



Return* WItli Tax on Partially Tax-Exempt 
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 more 

Footnotu at end ot tat)i« 



«0,M9 

•15.510 
•6.122 
•3.510 
•4.558 
9.851 

1.293 
•45 



2.«M 

•119 

1.946 

751 

71 



3M 

•237 
•96 
••56 



•170 
•50 
•22 



•6.120 
•4,113 
•4,593 
•7,695 
•3,808 

8.604 

3.262 

364 

58 

••10 



5«2,0» 

•123.361 
•110,160 
•49.930 
•86.326 
187.340 

24.202 
•710 



•2,473 



•2.473 



5<,a73 

•540 
40.720 
15.812 

1, 

••121 



6,634 

•3.355 
•2.080 
••1.199 



4,555 



•3.061 
•952 
•470 
••72 



522,M4 

•86.339 
•58.401 
•67.321 
'125.801 
•23.696 

105.187 

49.868 

5.225 

978 

••176 



126J6«,a7l 

910.321 
10.312.023 
19,178.299 
24.434.475 
62.761.385 

7,023,480 
792,267 
402,340 
191,033 
359,296 



21,166,772 

21,744 

194,149 

944,956 

14.102.318 

8.554.837 

2.566.771 

1,134.158 

328.154 

319.686 



6,554,603 

29.269 

2.571.032 

4.276.728 

1.985.551 

409.292 

282,731 



696,783 

1.877.568 

1.383.526 

372.986 

265.980 



6,003,741 

142.596 
454.214 
1.788.215 
1.574,032 
999.691 
418.925 
626.068 



246,313 

•5.169 
•4.925 
•10.729 
•33.289 
•19.448 

73.455 
65.206 
20.503 
8.320 
••5.269 



(22) 



(23) 



(24) 



(25) 



126,360,021 

912,913 
10,317,221 
19.181.768 
24,438.821 
62.760.972 

7,023.294 
792.284 
402,354 
191,094 
359.301 



26,271,577 

19.503 

180.034 

366.700 

13.299.914 

7.924.033 

2.320.745 

1 ,028,039 

303.400 

309.209 



6,614,175 

28.936 

2.512.146 

3.976.473 

1.711.892 

343.684 

239.042 



4,210,209 



682.380 

1.760.839 

1.221.446 

320.442 

225.102 



5,61 7,569 

142.966 
454.452 
1.768.983 
1.534.704 
978.290 
414,296 
623.897 



•11.040 
•8.499 
•17.579 
•54.449 
•24.132 

94.518 
n.441 
20.565 
7.171 
••4.756 



2.241 

14.114 

58.256 

602.404 

630.804 
246.026 
106,118 
24,754 
10.476 



740,426 

331 
58.866 
298.255 
273.656 
65.606 
43.689 



366,633 



14.402 
116.729 
162.080 
52.543 
40.878 



173 
19.236 
39.328 
21.401 
4.629 
2.171 



•—5,871 
•—3,574 
•—6.850 
•—21.160 
•—4.684 

—21.063 

—12.234 

—62 

1.149 

••512 



94 
113 
152 
333 

1.341 
4.672 
11.577 
24.220 
32.234 



3,723 

175 

609 

3553 

18.266 

57.349 

163.629 



5,M2 

575 

3.293 

15.690 

50.425 

161.574 



2 
253 
1.229 
2.685 
3579 
3.856 



—1,911 

•—969 

•—868 

•—1.491 

•—2.749 

•—1.230 

—2.448 

—3.750 

—170 

19.611 

••51.244 



64,a27.64] 

6.716.464 
17.973.123 
14.085.591 
10.976,625 
14,362,618 

467,896 
20.316 
3.752 



3,470,760 

23.659 

123.915 

383.241 

2.406.541 

470.240 

52.651 

9.166 

1,022 

325 



25,035 

35,440 

10.330 

1.042 

253 



•6,120 

•4.113 

•4,593 

•7, 

•3,608 

8,604 

3.262 

364 

58 

••10 



(26) 



126,534,463 

913.174 
10377.210 
19.199.933 
24.457.155 
62.795.874 

7.042.336 
794.172 
403.956 
191.347 
359.325 



26.287,346 

19,503 

180,050 

886,719 

13.304.074 

7.927.578 

2.326.636 

1.029.769 

303.629 

309.387 



6,624,066 



1.892 


28.947 


96.634 


2.515.673 


83,94C 


3.982.006 


14.982 


1.714.475 


1 144 


343.686 


267 


239.098 



4,214,062 

682.404 

1.762.956 

1.222.786 

320.757 

225.1 n 



5,927.770 



85.198 


142.966 


80.344 


454.471 


75.82! 


1.772.484 


31.97e 


1.537.552 


7.96S 


960.890 


1.293 


414.895 


563 


624.513 



320,226 

•11,040 
•6.499 
•17.579 
•54,449 
•24.132 

94.518 
77.441 
20.642 
7,171 
••4.756 



84 



Individual Retums/1977 • Tax Computation and Tax Rates 



Table 3.1 — Ratum* With Income Subject to Tax: Adjusted Gross Income, Deductions, Exemptions, Taxable Income and Tax 
Items by Size of Adjusted Gross Income and by Type of Tax Computation — Continued 

[AH figures are estimatea baaed on samples — money amounis are In thousands ol dollars] 





Total credits 


Additional tax 
for tax preferences 


Total income tax 




Number 

of 
returns 


Amount 


As a percent of— | 




Type of tax computation by size 
of adjusted gross income 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Average 

Income tax 

(dollara) 


Income 
subiect 
to tax 


Adjusted 
groes 
income 




(27) 


(28) 


(29) 


(30) 


ri) 


(32) 


(33) 


(34) 


(35) 


Returns With Regular Tax Computation 
Only 


•4,620,401 

6.713.484 
17.968.878 
14,085.591 
10.976.625 
14.382.801 

467,896 

20,318 

3,752 

697 

359 

3,470,760 

23,659 

123.915 

363.241 

2.406.541 

470,240 

52,651 

9.166 

1,022 

325 

i»i,a5» 

1.892 
96.634 
63,940 
14,982 

1,144 
267 

72,100 

25,035 

35,440 

10,330 

1,042 

253 

2I3.168 

85.198 

80.344 

75.623 

31.978 

7.969 

1,293 

563 

3>,«27 

•6,120 
•4.113 
•4.593 
•7,695 
•3,808 

8,604 

3,262 

364 

58 

"11 


11,136,007 

262.615 
2.011.592 
2.572,513 
2.364.150 
3.589.322 

277.162 
35,061 
14,300 
6.308 
5,584 

1,767,765 

3.553 

33.035 
115,221 
961,265 

450.858 

145.299 

54.615 

10.725 

3.194 

2*4,125 

2.061 
92.229 
107,638 
42.830 
11.552 
7.815 

120,476 

20.893 
45.130 
35.726 
10,862 
7,865 

202J21 

17.053 
23.510 
56.730 
51.044 
25.820 
11.803 
14,362 

144J17 

•7,742 
•5,243 
•6,608 
•37.520 
•3.396 

39,044 
32,119 
6.657 
4.646 

••1.142 


162,0«7 

1.835 
4.768 
12,135 
13.107 
86.978 

35.846 

5.385 

1.494 

315 

204 

1IS,IM 

•992 

7.663 
97.820 

57,681 

15,454 

5,110 

859 

310 

1,117 

•207 
648 

238 
21 
3 

2467 

•162 

1.667 

667 

52 

19 

33,072 

.. 

••15.299 

12.961 

3.749 

714 

349 

•S2 

•39 
•10 

"3 


307,726 

3.583 
6.550 
11.951 
11.315 
113.038 

97,872 
46,983 
40.489 
20,485 
45.460 

070,100 

•768 
3.922 

134.727 

177,617 
123.796 
117,477 
52.604 
59.191 

1J02 

•56 

471 
656 
156 
44 

4,146 

•26 

1.622 

1.808 

307 

383 

155,719 

.. 
••23.692 
41.467 
36.237 
19.421 
34.902 

•147 

•45 
•29 

"73 


•0,345,122 

4.937,858 
15.824,062 
13.859.066 
10,899.833 
14.332,499 

466.692 

20.301 

3.755 

697 

359 

3,432,437 

23.540 

118.342 

375.967 

2,384.907 

466.743 

52.438 

9.154 

1.021 

325 

1M,640 

1.692 
96.486 
83.878 
14,973 

1.144 
267 

72,0«0 

25.034 

35.402 

10.329 

1.042 

253 

210,444 

82,970 

80.093 

75.604 

31.953 

7.968 

1.293 

563 

34,135 

•6.120 
•2.358 
•3.062 
•7.695 
•3,808 

7.550 

3.143 

339 

•50 

••IC 

.* 


115,793,602 

654.142 
8,372.168 
16.639.370 
22.104,320 
59.319.590 

6.863.047 
806,094 
430,145 
205.524 
399.201 

2S,1S9,6<1 

15.950 

147.784 

775.419 

12,487.536 

7.654,337 

2.305,132 

1.092,632 

345.508 

365.384 

8,561,345 

26.887 

2,423,499 

3.874.839 

1,672.302 

332,491 

231.328 

4,097,752 

661.537 

1,719.450 

1.188.868 

310.202 

217.695 

s,ui,i6a 

125.913 
430.961 
1.737,445 
1.527,975 
991.307 
422.513 
645.053 

176,05« 

•3.297 
•3,257 
•10,971 
•16.929 
•20.736 

55.474 
45.322 
14,031 
•2.353 
••3.681 


14.7 

1.9 
7.7 
11.7 
14.1 
185 

30,4 
44,7 
60.6 
68.7 
75.8 

2*S 

96 
11.6 
14.0 
20.2 

31.4 
44.0 
590 
72.5 
802 

41J 

32.1 
35.8 
41.5 
48.0 
52.5 
55-7 

44,2 

365 
42.3 
490 
537 
55.7 

40.2 

133 
207 
35.8 
44.6 
566 
649 
703 

1M 

8.1 
8,5 
161 
10.0 
248 

16.8 
23.7 
333 
18.7 
••51.3 


11J 

1.2 
5.9 
9.5 
11.6 
15.3 

24,0 
30.7 
39.4 
43.4 
47 6 

20.1 

7.6 
93 
11-4 
165 

252 

341 
43.4 
51-0 
59.5 

ISJ 

298 
30.9 
353 
410 
44.5 
47; 

37.5 

31-3 
35.8 
41.5 
46-0 
46.6 

39.1 

11.2 
17.7 
307 
36.4 
43-5 
48.8 
56-2 

1(.6 

69 
68 

14.0 
9.5 

20.1 

170 
219 
294 
156 
••42 J 


litll 




132 


W 000 under $10000 


529 


110000 under $15000 


1,200 




2,027 


$20 000 under $50 000 


4,138 




14,705 


$100 000 under $200 000 


39.707 




114,652 


$500 000 under $1 000 000 


294,870 




1.111.980 


Returns With Income Averaging Tax 
Computation 

Total 


7,331 


Under $5000 ^ 




$5000 under $10000 W. 


677 


$10000 under $15000 


1,248 




2,062 


$20 000 under $50 000 


5,236 


$50 000 under $1 00 000 


16,399 




43,959 




119.361 


$500 000 under $1 000 000 


338,401 


$1 000 000 or more .... 


1.124.257 


Returns With Maximum and Regular Tax 
Computation 

Total 


43,0(« 




14.210 


$50000 under $100000 


25.117 




46.196 


$200 000 under $500 000 


111,687 




290.639 


$1,000,000 or more 

Returns With Maximum and Alternative Tax 
Computation 

Total 


866.396 
5«,t«5 


Under $50000 




$50000 under $100000 


26,425 


$100 000 under $200 000 


48.569 


$200 000 under $500 000 


115.099 




297.698 


$1 000 000 or more 


860.453 


Return* With All«ma«va Tax Computation 
Only 

Total 


20,070 


Undef $20.000 


1.517 




5.380 




22.980 


$100 000 under $200 000 


47.819 


$200 000 under $600 000 


124.411 




326.769 


$1,000,000 or more 


1.145.742 


Return* Wltti Tax on Partially Tax-ExampI 
ineoma 

Total 


5,157 


Undef $5 000 .... 






•538 


$10000 under $15000 


•1.361 


$15000 under $20,000 


•3.563 




•2,200 


$25,000 under $30,000 


•5,445 


$30000 under $50000 


7.347 


$50,000 under $100000 


14.419 


$100000 under $200000 


41.389 


$200 000 under $500 000 


•47.067 


$500000 under $1 000 000 


••368.773 


$1 000 000 or more 









*E«tlmala ahoutd b« us*d with caution because of t^e small number of sample returns on which tt is t>ased. 

"IdentHles (a) size classes (or which data were deleted because o( the small number of sample returns on which tt>ey were based and (b) combined trequencies or amounts ttiat Include the data thus deleted from another size class. 

' Includes zero bracKet amount. 

^Income tax t>efore credits, excluding tax from special computatlora 

>A neQattve amount In this column Indicates that the tax computation resulted in a higher tax than the regular computation would have 

NOTE: Detail may not add to total because o( rounding 



Individual Returns/ 1977 • Tax Computation and Tax Rates 



85 



Table 3.2— Returns With Maximum Tax on Personal Service Income: Adjusted Gross Income, Personal Service Net Income, 
Taxable Income, and Income Tax Before Credits by Size of Taxable Income 

[AH figures are estimates based on samples— money amounts are m thoosands of dollare) 





Number ol 
returns 


Amount 


Size of taxable Income 




$38,000 unde( $52,000 


$52,000 under $70,000 




Number of 
returns 


Amount 


Number of 
returrts 


Amount 




(1) 


12) 


(3) 


(41 


(5) 


(6) 




270.959 
270.959 
115.939 
270.959 
270.959 
107,317 

270,959 
270,959 
270,959 
270,959 

233,070 
227,107 
72.100 

270.959 

270.959 
270.959 
226.930 
71.876 
270,959 


35,180,184 
33,295,073 
1.430.059 
31.865.014 
29.981.966 
685.913 

25.668.930 

839.729 

13.714,696 

11,114.505 

4,313.038 

3,966,597 

346,441 

13,024,384 

7,293,994 
4,756,783 
2,485,718 
173,204 
5,557,186 


5,694 
5,694 
2,443 
5,694 
5,694 
814 

5,694 
5,694 
5,694 
5.694 

3,398 
3,249 
•423 

5,694 

5,694 
5,694 
3,229 
•423 
5,694 


304,888 
344,258 
19,610 
324,846 
265,558 
533 

259,629 
12,564 

216,372 
30,693 

5,929 
5.596 
•333 

93,014 

77,503 
74,342 
3,170 
•186 
15,345 


56,317 
56.317 
24.957 
56.317 
56.317 
15^94 

56.317 
56.317 
56,317 
56,317 

43,555 
42.033 
9,766 

56,317 

56,317 
56,317 
42,033 
9,648 
66,317 


4,290.817 




4,525,511 




235,759 




4,289,752 




3.562.848 




23.774 


Personal service taxable incomo; 
Total 


3.402.565 




172.074 




2,817,436 




413,056 


Otfwf taxable income: 


160,283 




148,351 




13,932 


Tax generated: 


1271,320 


At regular rates: 


1.057,843 




977,366 




80,481 




6,963 




206,514 








Size of taxable income— Continued 




$70,000 under $100,000 


$100,000 under $200,000 


$200,000 


or more 




Number ot 
returns 


Amount 


Number of 
reti»TiS 


Amount 


Nurrtecof 
fBtufns 


Amount 




(7) 


(8) 


(9) 


(10) 


(It) 


(12) 




106.574 
106,574 

46.904 
106,574 
106,574 

39,978 

106,574 
106,574 
106,574 
106,574 

92,38t 
S9,796 
26.819 

106,574 

106,574 
106,574 
89,777 
26,761 
106,574 


10,481.026 
10.497,906 
500.422 
9.997.484 
8,841,341 
125,357 

8,082.736 

333.892 

5,444,436 

2,304,406 

758,605 

679,945 

78,660 

3,466,390 

2^74,888 

1,889,451 

385,289 

39,324 

1,152,179 


83.423 
83.423 
33.004 
83.423 
83.423 
39.573 

83.423 
83.423 
83.423 
83,423 

75,654 
74,197 
27,048 

83,423 

83,423 
83,423 
74,139 
27,006 
83,423 


12,797,786 
12,036,725 

497,114 
11,539,810 
10,983,455 

291,475 

9,376,400 

262,071 

4^71,902 

4,842,426 

1,607,055 

1,436,540 

168,515 

4,886,135 

2,380,691 

1,482,845 

889115 

84,251 

2,421,193 


18,951 
18,951 
6,631 
18,951 
18,951 
11,658 

16,951 
16,951 
18,961 
16,951 

18,062 
17,832 
8,044 

18,951 

18,951 
18,951 
17,752 
8,038 
18,951 


7,305,864 




5,890,673 




177,154 




5,713,519 




8,328,766 




244,774 


Total . 


4,547,599 




59,128 




964,550 




3,523,921 


Other taxable irtcome: 


1,781.166 




1,696,165 


Subiect to capital gains rate 

At all rates 

Total 

On personal service taxable income 


85,001 

3,307,524 

1,503,070 

334,779 

1,127,662 




42.499 




1,761,956 







'Estimate should be used wrth caution because ol the small number of sample returns on whtch it is b 

■Includes zero bracket amount 

NOTE Detail may not add to total because of four>ding. 



86 



Individual Retums/1977 • Tax Computation and Tax Rates 



Table 3.3 — Returns With Net Gain From Sales ol Capital Assets: 
and by Selected Types ol Tax Computation 

[All figures are estimates based on samples — money amounts are in thousands of dollars] 



Gains and Losses by Type, by Size of Adjusted Gross Income, 







Number of 
returns' 


Returns with regular tax computation ratee only' 




Number of 
returns 


Net gain 

from sales 

ol capital 

assets 


Short-term capital gains and losses 


size of adjusted gross Income 


Capital loss carryover 


Net capital gain 
alter canyover 


Net capital loas 
after carryover 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


Total 

Under $5000 


»,345,8»4 

750.585 
991.426 
892.951 
851.395 
745.219 
552.127 

994.690 
425.057 
109.644 
27.667 
3,607 
1,326 


5,70S,5»6 

501,250 
945,243 
854,605 
819.948 
721.919 
527.365 

958.370 

323.612 

42,043 

9,287 

1,254 

500 


1«,3«4,S83 

608,659 
1,429.812 
1,500.243 
1.751.651 
1,626,702 
1,523,613 

3,955.209 
3.093.197 
1,381,518 
1.191.172 
566,606 
857,000 


33,(79 

•2,946 
•3,066 
•580 
•1,196 
•3,149 
•2.823 

11,065 

6,588 

1,565 

588 

76 

39 


132,a0« 

•602 
•2,553 
•2,401 
•2,956 
•4,266 
•4,799 

30.000 
37.355 
17.662 
18.516 
4,254 
7,543 


634,037 

25.583 
67,313 
60.048 
69.805 
54,940 
49.156 

140,079 

54,885 

9,519 

2,283 

320 

106 


1,41«,093 

34,106 
94,360 
115,571 
76,599 
81,211 
67,611 

450,908 
290,126 
114.398 
60.060 
22,506 
8.636 


1*2,106 

•7.219 
11.478 
13.841 
18.855 
20.656 
21,085 

69,062 

31,264 

6,100 

1.979 

367 

199 


(12,3«$ 

•5.164 
18.725 
25.899 
27.333 
39,761 
22,402 

134.613 
152.426 
75.826 
54.872 
18,170 
37.175 


$5000 under S10000 


$10000 under $15 000 


$15 000 under $20 000 


$20000 under $25000 


$25000 under $30000 


$30 000 under $50 000 


$50000 under $100000 


$100000 under $200000 


$200 000 under $500000 


$500 OOO under $1 000 000 ..... 


$1,000,000 or more 






Returns tnth regular lax computation rates only' — Cortinued 




Long-tefm capital gains and tosses 


Net long-term capital 

gain in excess of 
short-term capital loss 




Size of adjusted gross Income 


Capital loss carryover 


Net capital gain 
after carryover 


Net capital loss 
after ca/ryover 


Income subject to tax' 




Numl»r ol 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(10) 


(11) 


(12) 


(13) 


(H) 


(16) 


(16) 


(17) 


(18) 


(19) 


Total 

Under $5000 


93,*5a 

•5,673 
•10.699 
6,511 
6,590 
4,344 
6.365 

30.907 

15.813 

3.579 

668 

147 

62 


4(4,010 

•3,663 
•46,398 
19.946 
24.443 
12.699 
33.096 

153,983 
85,669 
47,926 
20,413 
10204 
5,370 


5,478,034 

487.391 
915,040 
824,688 
792,870 
700,972 
508.376 

894.532 

304.069 

37.907 

8.518 

1.165 

486 


37,070,799 

957,726 
2,695,155 
2.610.244 
3.377,131 
3.133,520 
2,946,641 

7.450.383 
5.851,626 
2.659.246 
2.340,231 
1.114.839 
1.734.056 


•2,950 
•6,257 
•7,289 
•3,882 
1.610 
•2.589 

19.142 

7,955 

2,108 

421 

47 

6 


2(2,727 

•1,729 
•2.764 
•7.501 
•1.847 

2,389 
•6,118 
153,584 
46.529 
24,590 
11.568 

4.032 
77 


5,476,034 

487,391 
915.040 
824.688 
792,870 
700,972 
508,376 

894,532 

304.089 

37.907 

8.518 

1,166 

486 


3»AM.t3* 

952.562 
2.676,430 
2.764,345 
3.349,798 
3.093,759 
2.924.239 

7.316.770 
5699,200 
2.583,420 
2.285.360 
1,096.668 
1.696.881 


501.250 
945.243 
654.805 
819.948 
721.919 
527.365 

956.370 

323.612 

42.043 

9.287 

1.254 

500 


103,*4a,*37 

1.083.768 
4,981,710 
8,232,530 
11.503.706 
13.243.112 
11.902.817 

29.474.340 
16.175.754 
4.141.657 
1.883.573 
578,563 
739,388 


$5,000 under $10,000 


$10000 under $15,000 


$15 000 under $20 000 


$20,000 under $25000 


$25000 under $30000 


$30,000 under $50,000 


$50000 under $100 000 


$100,000 under $200.000 


$200,000 under $500 000 


$500 000 under $1 000 000 


$1.000000 or more 






Returns with regular tax computation rates only' —Continued 


Returns with alternative tax computatlon« 


Site ol adjusted gross income 


Income tax befofe credits 


Additional tax lor 
tax preferences 


Number ol 
returns 


Net gain 

from sales 

ol capital 

assets 


Short-lerm capital gains and losses 


Capital loss carryover 


Net capital gain 
alter carryover 




Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


Total 

Under $5,000 


5.300,660 

205.627 
847.189 
847.476 
819.089 
721.624 
527.147 

956.273 

323.238 

41.959 

9.264 

1.254 

500 


23,829,646 

25902 
407.431 
1,062.696 
1,791.953 
2,355.038 
2.325.658 

6,980,467 
5183,427 
1,615,471 
1,022,676 
361.135 
497.789 


318.957 

1.834 
4.580 
9,568 
19.397 
29.620 
39.027 

105.400 

64.378 

17,865 

5.778 

1.031 

459 


1,003,730 

3,583 
6.346 
11.557 
13.773 
21.406 
39.331 

174.551 
253,872 
159,594 
148,928 
69,017 
101,773 


355.268 

20.661 
33.686 
30.851 
21.146 
24.537 

34,661 
100,858 
67,418 
18,299 
2,335 
816 


2.593.333 

646 

1.018 
741 
858 
783 

13.204 
541,970 
825,693 
589.703 
244.961 
373.757 


5,375 
•201 

2.396 

1.938 

697 

IOC 

43 


47.201 
•302 

16.236 
17.694 
9.123 
1.351 
2,495 


37.219 

•2.939 

•2,064 

•1.972 

•494 

•473 

3.001 

12.571 

9.856 

3.187 

473 

189 


144.181 


$5,000 under J1 0.000 


•447 
•441 
•182 
•459 
•86 

4,134 
24,638 
45.428 
37.627 
18.694 
12.047 


$10 000 under $16 000 


$15,000 under $20,000 


$20 000 under 525 000 


$25,000 under $30,000 


$30 000 under $60 000 


$50,000 under $100,000 


$100000 under $200000 


$200,000 under $500,000 


$500,000 under $1 000 000 


$1,000,000 Of more 





Footnotes at end of table 



87 



Individual Return8/1977 • Tax Computation and Tax Rates 
Table 3.3-Return8 With Net Gain From Sales of Capital Assets: Gains and Losses by Type, by Size of Adjusted Gross Income, 
and by Selected Types of Tax Computation— Continued 

[M figures are estmaies based on samples-mocwy amounis are m thousands of doliars| 



Sae o( adjusted gross income 



Size o( adjusted gross income 



Total 



Undef K.OOO 

15,000 under (10.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 urxter $30,000 

$30,000 under iSO.OOO 

$50,000 under $100,000 ,.- 
$100,000 under $200,000 ... 
$200,000 under $500,000 . , . 
$500,000 under $1,000,000 . 
$1,000,000 Of more 



Total 

Under $5,000 

$5,000 undef $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 Willi alternative tax computation' —Continued 



Short-term capital gams 
and losses— Continued 



Net capital loss 
alter carryover 



Number of 
returns 



(30) 



•1,615 
•248 

•1,366 
11,029 
10.583 
3,574 
543 
222 



(31) 



•152 
•4 

•537 
46,216 
72,045 
47,369 
10,144 
12,838 



Long-term caprlal gams and losses 



Capital loss carryover 



Number of 
returns 



(32) 



14,364 



•20 
6,768 
5, 
1,554 

249 
74 



(33) 



•45 

33,468 

49,953 

24,148 

7.017 



Net 

capital 

gain after 

carryover 



(34) 



5.087.910 

700 
1,155 
1,118 

950 
1,399 

18.677 

1.080.880 

1.632.575 

1.151.522 

462.678 

736.257 



Net long-lerm capital gam in 
excess of short-term capital loss 



(35) 



4.898.304 

398 
1,155 
1,118 

798 
1,395 

18.140 

1.034.664 

1.560.530 

1.104.153 

452.534 

723.419 



Nontaxable 
hall 



(36) 



2.449,152 

199 
678 
559 
399 
697 

9.070 
517.332 
780.265 
552,077 
226.267 
361.709 



Amount sub)ect to tax at- 



50 percent 



(37) 



1,405,843 

199 
578 
559 
399 
697 

9,070 
497,596 
605,264 
237,715 
38,312 
15453 



Regular rates* 



Number of 
returns 



(38) 



2,768 
10,018 
5,982 
1,201 
539 



(39) 



19,736 
175,001 
314,361 
187.955 
346.256 



Returns witti altematrve tax computation* —Continued 



Taxable 
income' 



(40) 



23,891,521 

125,482 
365,961 
457,306 
400,286 
585,030 

1,093,095 
6,663.245 
7.489.180 
4.174.585 
1.229.334 
1,308,017 



Income subject to tax' 



At 
regular 
rates 



(41) 



18,157,135 

72.964 
275.265 
373.410 
336,580 
505,814 

978,326 
5,582,959 
5,335,027 
2,732,513 

886.226 
1.078.051 



At maximum 
rate on 
personal 
service 
income 



(42) 



3.274.596 



277.028 

1.339.682 

1,148,121 

297,697 

212,068 



At capital 

gams tax 

rate 



(43) 



578 
559 
399 
697 

9.070 
497.596 
605.264 
237,715 
38,312 
15,453 



Income tax 
before credits 



Number of 
returns 



(44) 



355,268 

20,661 
33,686 
30,851 
21,146 
24,537 

34,661 
100,858 
67,418 
18,299 
2,335 
816 



(45) 



10,141,853 

12,172 
53,812 
76,982 
72,172 
113,488 

268,811 

2,454,888 

3,300,510 

2,203,676 

735,652 

849,690 



Capital gains 
tax preference 



Number of 
returns 



(46) 



20,645 

28.142 

11.540 

1.815 

701 



(47) 



2.061.109 



•16 
314,353 
648.417 
520.773 
219,591 
357,959 



Additional tax tor 
tax preferences 



Number of 
returns 



(48) 



35,639 



•15,767 

15,636 

5,565 

1,532 

736 



(49) 



159,865 



"23,718 
43,089 
38,045 
19,728 
35,285 



•Estimace should be used with caution because ol the smallnumboiol sample returns on wtiich it IS based , .^ , i j.,K.H.i.fi„.. Hoiotortirnmannih«r»i7is class 

• -identifies lal size classes lor wtiich data were deleted because of the small number of sample returns on which the» were based and (b) combined Irequencies or amounts thai include the data thus deleted from another Si2e class 
'includes returns with no tax computation; these returns were excluded from ail subsequent columns 

•includes returns with income averaging and returns with maximum tax on personal sen/ice income not also having an alternative tax, 
'Includes zero bracket amount 

•Includes ttxise returns with maximum tax on personal service income also having an alternative lax computation. 
•Caprlal gains taxed at upper rates. 
NOTE Detail may not add to total because of rounding 



88 



Individual Retums/1977 • Tax Computation and Tax Rates 



Is 
S I 

O 1 



1 S 

a 



M 


S 


« 


^ 


E 


r^ 


o 
u 


ss 


c 


^ 






1 


s 


V 




P) 


fe 


£ 


^ 


n 


y 






h- 


■«: 



s 

f 

as 

^ E 

£^* 



Ss, 



> 5 CD 



-a's 






E'Sg 



lis 







t ^ ^- *- <^ r^ <o »- <p f^ o o o> 



— t; *- SP "OP 



P.iSs iigsg isSiS iSSig SsSSi sillg usis gssRg §§ss5gR 
SssH SsssS g|§£§ iigsi gs|3;>- |gas| 5-=|x-- s^k--, --,■-.■-■»,■<,- 

SSSSS "X~S" "<g'»5;~ <M>-'-' .ri ci c4 _---^- 



"SSg 



2S8S8 sa 



- t^J <n CNj m O) CO u> OD r^ o <p V 

ssis saasis assss 



?S5 S! 9 iS iff 5: Sf iS 



- C7 lo -^ r^toiotOOi »-^cv*r^o« «n a> i^ i^ <o « a> o (\m o <^ r* (D e\j o O oj <d 

'"~' """""s =~?S2 tsStt 8SSJ28 sisja-s siaasB 



8E: ^^SSiR 9ijSi^!;;«3!9 



S" 
8 



cJ cm' «\j — "— ' — " r—' 









(O mo 

I 5 CT> ^ 

oB OD en 

o S jp c6 ib 



5 (O a> ^ cvj p 



33; 



If) C5 o> C^ oo 

> — 5 (B 



3S5. SSS5S 

^ ■» ^iiS So 



° SP 3 t; St-^S"^ oj <o o> oj CK eg eg 

5S33 SRXSo £ = ES$SS 

5^-" <o •- r^' »- «' r^ CNJ »- m" CM ^-'" 

8 2 £ 5 ;2 "^'"s 




t3 



SS;: 



?«>ineMr- eg ct r^ m •- r- o> eg ^ ^ 



^-^->o-s-o;- s- ----- --— — - --'■§-■5- 5--»"° s^?^S ^§§^3 -SftSS i§§fli» 

ssSii m%m iilSS iSiSs ssSag «"Ss?l ssii^" ssssg ^gsssgi 
2:=-!2!s 'sss' ssas; ^^c^- k ""a"' g ts£'" ss ■"' •"" « '" ~""~ 




egrjeo eo eg 



iiii 



fi 

ill 
f 



= 1?I 15? 



"^11 



^P 



illli I ! 



;iSi!3 



88 S|i8| li|ll illll lllll 8S8„„ 

till ktiii kim kim liiii iiti^ 

KSSSB SSSSS SSS5S «?SaS saSSS SaSSS 8S$£SSS 



Individual Retums/1977 • Tax Computation and Tax Rates 



89 






i I3CR5 1S131 igi?! laiis iSMssasss iissiaiRia issisKS 

^ ■* CO o( ^ CO r^ <B io 3>, S in ^. f^. <". ^. >" ^. ^ 'X ". ^ •". ^ ". T. »'. '". 



iSi«i 'i'S' 'g'«' 'S' 'fe '?' 'Sl5S?s ' 'SS' ^'S'S '§.S.'e?. 

5r-' (o — cJ (p 00 o 00 gj a> !»-" q" CO CO 

, . _. -88.28 Sis S 1 8 SZ SS5. 

ortcocoS S 8 S n Si ^ 



I §iSil '§'^' 'S'§' 'S' 'S 'f' 'Sl^gp. ' 'P' ^ifig isgiggs 

«rf <D — ci V «> I© (V CO CO h-* in" (O ^" c^J »- iri Ml V •" V <5 •- cp' n s 52 ">" iP 

SsassS as s $ s? » i s sssaa 5a !^ ^ a: i^* m~n 



^ ^co«^rt M 



|0|*~l 1^1*^1 l®ll^ |«o||cncDma>iom |io*-|tn|ui|co |or>-i««D« 

" ~ s s s 8 sj s ssasis as s s * 3» isja 



ill 



« l*-^M>o> ir^icoj lofoi |a>| j* 1<»I l«o -wr^tooso 1 icooi o>|0|<o if^'-iajinai 



5 

£■ 



TBS 



1^ 



ll 



K 

m 
t- s 

a 



A „ 

E 

O s 
u s 

ff 



^ li 



t ssoss isisi isiiji I8IIS laiis ssss!; 1 issi Ritic msis^^s 

CH % *- *- >K >^ ■* in a> c^ c> eo uS tB ■* in m »^_ ^_ o> ^ ^. *''. ^. ■* f^. ™, « «>. 

8»." (o tp' ^ (O CNi ^ ^" OJ a> ^" C5 CN c*j in 50 in" cm* cj cnj ^' cm' <p <p 9 lo ^' i~*" 

^4nr~ ^^ 9*0 *- flo0 ™ <j> ^ i^aio in f^ <A cd 4 *rt r^ cm m 

^ ^ « m ^. c^ ". '*» *". ^ ^ « ^_ r*-_ cj r^ CO ^_ o ^. ^-. cy ^. ^, «> i^ ^. 

cS in cj <£» <D CO of <o '^" CO CM ^ -— ' V co cm *—" cm -— " •— ' 10 



S isss:? ig IF; I IS iSl I 

p« Ar^tno o ^ 2 CO 

SCMi-"«riQ" CM W" CM 00 

OCMCOm S 5 M "" 

r^ CM CO* eo" c4 



MR IKMStSSaS IISSISISIS ISKISSS 

CM Oi «fflOor^_o_ ocD ^ in CO mo ^o^_ 

§co •-" ^'»«Q"r~" 0>« cm' oT 3" cpQ ^'O'*-' 

in vM*-tn<o in^ *-*-^ •- ^ 



SISSKS IglSI ISISI ISII3? ISIISSCSSS ll3SI;clSliS IRSISSS 

to<ntn<o Aw tnto •- <o ^ cor^aotoao oco mr>->n o>o, coon 

loT CM* CM o <0 (O* eg CD Oi o* "^ ^ C9 CO r-' cog op cor-.' *0 co r-* ^-"cg o"»n*C>j" 

9 o 5 »- •- 35 SScM r* ■*<5 tP S*c?q5 f*- C in V cm m eo o ■» cy 

4^ — c4«Da> 00 tf>r^ a> r-<n o <S oo ^ co co co Ki co co co m *- Ar^<0 



CO a» to m CO CM ^ 



s sss^^a 1SI131 i^isi i!3iis i?M^ S!3a!S» I i^;i 3i;:is tss isi^f 

Oi r- ^ f^ ^ f^ coA >nS m r-o co ^ r^ — tn »- o cm to O) in r^ co i^coco 

^^ csf in* --* I*-" V «" CO r-" (p V g" eo g* to" V to* »-* V i^" '- -^ *ti ai cm" »-" o> cm r*" 

8«co»-5<6 cSop ^r> ^ incM * ^ ^ ^ (D in —eg ■p- ^ Sj oscm r^(0<p 

^r-cocor^ —^ S(0 »- f--in 3S <d ■* o •- co o m co cm co — — ^ 



* m CM 



s S8R;8» i;^iri isiisi 1311? I^M^ ^!3&»SS I tss \ sisia IS:= ISs? 

A r^aicor^cC cmo r»-r«- a> «•- a> »- o» (O aS co into S Sj — dotn o o uS 

gCMo'r-'V^" g" v" 0" CM — to" m" lo" co' o" (o' to" s>* in«" a>" m" eo —'1-.* <o'<dV 

<»cogcM<» SScM ^<e *- ^f^ f.^ CO r^ r^ ^ oo O) g co Q •- Q^ 3^3 

c^co^co-- ^f— o^- o> ooK. A ui o> »- ^ CO ^ iK 3 ^ eo ^^ «o ^ 00 

._.-.-.-_■_■ _- ^ ^ g- g- ^- j^- ^- „-a,-Vco--- -■-- -- -- -* -■- '-- 



coeo m ^ m c^cm 



P §i85S ISItl I5IRI 151 Ig ISIIISSSSSR MSSISiSIS ItSISSS 

W( in a V) a» CO <n CM wo ^- >— o ^ cm eo o o (o co in cm — ^ tn n o in a>_ 

a f Ea.§i S g § ? 

IS V Oi — * V ^" ^' CO »-' 00" 



— CM « epg " 
j« «»* (O cD»-OT»nh 

a" a" a' -St'-*"' 



CO ^ 
CO CM 
IX} o 



■S CM i*.; 
CS( CO o 



5 CM go 

f" CM CM* — " 1- 



8 SKSSS ISiai I2ISI Igllfe IfllS SCSKS I ISS I & IS IS 128 iaS2 

^ —(o — o.™. »-« «eo CO *n o eof^*0'-cor^ v<o «cDr^ ^^co<oco 

«D cp"c»"(o"<oin" *Q <o 9 *0 V" t*-" eo" «" oi" —' g" — " to" —in op V cp" in'co' o'r*-'<p 

b SSSSS SS RS rxss §sis = ** si= as 5 * ~- - W 

cJ CO— •-•-"— '(O' 



CO ^ CM 



E 



ll 



if 



III 



5i| illli 1§|88 §iis§ §il|l iilll ilill 

LS.!. las.l.S. S.S.&I.S |.iS.S.S S.S$.||. 1.1.11^ Sixs.! 



!^>J'-'- — •- — .-cuSlS c>iCjesiMK Srtrtcoo rt<n*5^ -S^SSS StoKindS StnS£to S3(S(oSSr— **■ 



90 



Individual Retums/1977 • Tax Computation and Tax Rates 



ISgS^S Ig iS I I S li 



SS, 



irf to 2" 10 jp <p c\j t^" csj* in CO* CO a> to" ■v" ri csj o 



s 

^ fi. 

si 

£-5 



5 S S 



8 SSSSS 15151 Iftlgl ism; isms KSaS I MSK I S IS IS I8S ISft 

js (ototooicvi ooto 'Vv •— CD <s (DU^cnvn cftin sco<o •— f^tococo 



a xssf:siaisi isisi isiisisiigssssi iiasiai^iiisa isss 

(D CO r? eo' 00' to 0*00 lO 10 *-' r*-" r--" cm" q r-T 10" V «d m' ^- <o •- •- •- 

^ — Oa>a>«o r^ iK ^ co frj ^ 



« 

3 
C 

C 

o 
o 

I 

•o 
• 

3 

a 
E 
o 
o 



.8 



o 

a 

4) 



« 
111 

•o 
c 
ca 



c 

a 

S 



o 

CD 



>• 
It 



r« ^o 



w*-o lolr^l Itwl^l 101 It- |*-|l<o«r^«^l |1'-WI--|C0|P5 tcsjf^itpw 
o<Ni-.r<b 'oi'<^i' 'in'r-;' ' a ' ' ~- 'c' SKSRSC at 2! 2 3 ta .■^!2 



I 

B 



las 



R CM S6Srt*M rteo CO * 5 ^^ 



^ lo-^^ l»lol '~';' '«''^ '8''a giaSt »SS8S5§=SS 



1 

E . 



1 



^8 



1 

li 



111 



If 

u 

s 



3 ^ 

CO s 

• 

E _ 

S I 






g. sss|s I g 1 1 1 I g I § I 1 1 1 1 1 ' I " I §j|| ' " ii ' I ' s. ' I ' li ' III 



— CD O 



■* <0 lo r^ o c 






IS^SS I^IESI l^l^l I^IIS >^>>8i^Qil >> 

^ T— CM c<j toeo <x> t^ f^ n ^— ^ tocmcoco 

CO est cm" CM CO lo" 4^ lo* cp lo" o" fvT — - to CO ■ 



I t^ioi'r- 'r^-to'eoo 



ssl 



lo — ct» 



I CO<D lO 0> ' 9 ■ CO ' 
CMCMO) r^ CO O) 






aslqc' "g~' i's'5. 'ii'ls^ 

— r^iti o ^" to (Oio »^"co"co 



=IS=i 'S'S' 'i'i' 's"s 'i' 'gSSSt' ' iS§' i'l's 'SS'isS 



■- eocM T- »- 1 a> ' r^ 
to oicoo ^ -" "■ 

CO CO CM CM IQ 
CM lO CO to CD 



f" S2"sa" s's ? s" 

CO — CM •- • •- 



^ SissI 'I'i' 'S'g' 's"s 'i' 'ssigE' ' '1^ ' I 'g 'i 'Ss 'ggS 

K5>cMcJeMCMC0_O cm^c^ cO cow *--cm»~« »- •■ »- 



3 SsS^S '§'§' 'S's' '§"^'2' 'SssiS' ' 'S» ' ?. '^'i '^S '?^i 

CMVofcoto" o'^' a>co" qT q ■" *«*_,«« «_ __ •• 

t— cocomioto fN '^ T- en a> in 



CD CO *-«>CO 



8 

> 

i 



i 

3 

X 



E 

3 
% 

a 
• 
S 



■2 1 



IS 

III 

111 



illl lull lllil lull 11111 11111 llill 111§| 
lIII ills.^ ^|g.ii iis.s.i s.i.s.i^ s.iiii iig.is. ikkii 



ffisss:: 22sas ssasa sssss sssss «5s?ss ssass sssss ssstessf 



Individual Relurns/1977 • Tax Computation and Tax Rates 



91 



s 's'5' Si'gi 'iss' ?S '§g ? ' 'SS Ss 'si 5g '§« SS'S^iSiSili 



5 ?S'i' si'sS 'ggg' ig'SSI' 'sSss'sSIS'ss SS 'S§ i?£s5s§§ 

S ^S S SS 58 SSS 58 S5 S 5K 25 8S S; 52 5S 2S taaS^'S 



3 S- 



CO to V (^ e>J 



§ 8S 's ' §1 'sa 'ass '§!'§£«' 'S? §1 '^s 11 'la S? 'SS §Sg?2i§ 



jv <o (O tr> •- o f- 



=;2 ^2t 22 ssi a Sis Rs ts Ris sa sis ss 3!9;y»5sa 



IP 



' ' 'o I <^r^ i=io '^rt; ' »» 't2 2 2si Sis 2s sia sea 8s sa ssssssfs 



1 



^8 






1 f 

CO o 

(S 



X 

a 

c 
eg 



(A S 
« 

E 
o 

If 



1=5 






's'S' ig'SS 'SIS' si'iSI' '55 S5 'SS is 'SI ^g '§S SSSISSS 



S ^* £ 



CO ig ^ fP 



^a si2 tss? 



'i's' fg'iS '?sa' fi'SSs' 'slaS'ali 

<r> V rtoj r."»p cNioo ttioi oV 
eo CO <o c^ CM A r* in CO *- »- »- 



'ojco moi 'oi* r~ai3r^cQȣ><p 
m'* Sjr*- oj^ ^ -^ A a> ry a> a> 



«oa> w> ^ 



■^ -w o — — 



c>i«o»- *- 



l§ 155 I CS ISS I SS2 I fSIS^SI ISi8 8KISg58ISSS5lRi 2§SS?SS 

d cy wen i^ oo o m u^ A r- »- -v ^ v^ w <o rt »- to •- cm m ^^ "W lA oi r- ^ «ft cm O cD 

S S SS ?Si sag 28 !SS S K2' KX ?£ RS S2 5S 82 tSSSttC 



^» 9><*5 I ^ I tpry I 



oi '- I m 



0» O T- (D CM 



SI (P r^ I T- (p '^ 
Sio> r^ o ci 



32 ISS S I 1)22 SS IKS S2 I SS ?S I £S SSRJggS 

o in ^ *" *5 to <o coin 'V o w «— 'H'*' "^"t '^'^ cocoWTOmcoto 

cm'o>' 0>co c^j" 0)*cm cmco" " V ^'eo — -■"— r ~- _■_>•.«•*.?_-_-.-,- 

m CO Kj — — CM *- <A 



r^ CM CM 






OCM CM CM 1003 58^*5"^^ 



50 tpCM CJ) 



SCM»- 'co ' <Bc3 'co<p 'inoo ' inin 'cmco r». ' • r- r- CMr^ '«co i^cm Iioq wo ' t^ 9 ^'~ 

o CO CO m r~ to S_^ a> m in f^. ^ *,""-. ^ ■". '^. "*. *R '^. *". ^. *^. ^ *- *H ". '^^ * ". ^ 

»^ a>C3 o O ep ''^" o> ^o" ^" ^ r? 5' 9' 5"* o" ^ ^ ^ *^" '~ 'O o> ^" 0> »- cm" in •O *!? *" t "Q ?2 Cf Q 

10 tn *- ^ ^in a> CO oocoio y>d too* f^ N^ r^ a> m to »* <o»o o> a> tn ^ woooowcoco 

^ OS CO in *^ o> O) OTO»- o* «5 CO crt cm ^ oj •- • ■»- »- »- 



oj 5 






OCOCM — 



■n oor^ 



lOtOCM I OiO lODCM m in7Q »-cm i^ 

'»*-« I CO* 'OJCJ O I l^iTS CMCM 'r^ 

ocain O) "« o m S — r— tow lO 



* <Dco ^ •- <o (O o f^ CD in ^o K. ^ ^ cMin cocm • 

rf CMCM* CM h-'cD I--"—" — -— --r 



tf> mcM IJC^ »-^ IS3S S^^SSS? 
9! So *o *u T-S oBocDSin — u 

" 2 28 g8 8"S" ftgSKSSS 



r CO CM — - 



S SS IS I S2 IR3? If SS I SS 153 S MSR S8 ISS Kffi is;: 2S IS!? 52g5285 

o 2co CM o»o coo oino oco ^.-r^r^ m<Din<o rta»_^a»_ ^_a>CMCM t^ ir> ^ o> r-- ^ c^ r- to 

of <p" co' <0 r--" r^ o" CO co" o *p iri cm" 50 m" co' 0> ct' r--" ^ 

"J o> O) •- JC*^ S3 S?S5 m 9 CM-- •- »- 



CM •- to CO »- 



E 

K 



If 



*§§§§ §§§§§ !§§§§ S§§S§ §8§§i §S§§§ 8§8§§ 8§§§§ §§§§§§8 

' I.S.8.1. S.S.S.^S. I.I.I.I.S. I.I.I.S.S. 1.1.1.^1. S.S.i^S. S.S.^S.i S.S.S.S.i I. i S. S. S. I. s. 

$9»ncor^ «a>»-CMCJ ■»inr^a)o> •- cm 3 in « SB ® Q •- <y 'Q^O^Q "-cmcocqco '5<BQ'-«^ 52 ■* "C^ <9 «! o 

rsi*-.-^-- »-*-cMcJ(M cmcmcmSw eoeococoeo oft^ww ^ ^ in JS in minininin ininvcoco <o c£ tS co <0 co r^ 



V 



92 



Individual Retums/1977 • Tax Computation and Tax Rates 



= « M 

is; 



ill 



1 



fi 



s 



1 

a* 



^S 



SI 
s I 

a 



II 



S I 

u 

• 
Z* 

CO s 



S 



'^3sS 'sS ' ' §5ff '^?'S'i?'s' ' s 'sis ' ' 'a ' ' 's 'S '§§ 'iii 
SS^sS 11 sis S i i s f § I S^l S ? s 5§ S"§ 



OJOO V "- (O t 5 '- 1 I 

»n o> •- 3 » ' m ui ' ' 

^ <A <0 CD en A O) 

«" oT to to V oj CO 

r* r* iS ^ CJ tMio 

o. cj ■*. r-_ o oq co 

^ ^ O O* OJ <A ^ 



M<00 (DO O 



^r p) c\i »- 



i i §2? 



2 s 



n CM o>9 CO 



S SSgSS IfSIISSSieSIRiaSISIISISS:: I MSI I ISIS l!SSI2SR 



mtn to 1- r^ coin oa m CM (DcooiSiA^ c\«i~ 

cf oJepi-'ooo' ^-'cm" 



S S *M - 



D<0 « Csl 



j*-ii> icoai I o<D*«-|a»n|tnicDO|r^| l wiocncM i i i 



' "^'i 






IS S IS I I 



5 isss III; 



o c\i mtb tpa>u-) 

CO CO CO CO CO ^5 ^ 






I I 3SS IS&ISISSISI I 

S'l— '^" to CM T-' "v c<S <» 
eg CM o> T- in tp ui CO 
otj^ to-- ^ ^r^ o 



M I s I I I ; I : 



>o (O 



D t7> «S K 9 *^ 



to to CO CM »- 



r^OCM CD »-o r--CMf*-.oooo 



s§Mi 



-, _ IS § I! 

OCM»-_ * .-_ ' 

f^ 0> O w CO C 

'^ r^ * r*. o| t 

co"co'co" cn7 CM 1 



' O CM ' <D I I <3> I O <0 

? CO 2 o loio 

S' O h-' CM to to to 

CO 1^ o S w »- — 



till; 



I ScM I s •- 5 

CMO O Old* 

•— "O cm" (3 to 

to ^ »- V OJ 



S 23SS8l2SII3ifSJlS3l8l!eslSilSIS£;i;illS3l ll?l?IF:$l£23 

• co^o to CM^ rt^ cotocoaStOT-co^io oin»-to cm <o ^ ■*<oeo'vo> 

cf c? ^vSr^r- Vtp' -»'oseM cm" CM cm" Q* o to tp tn'o'V — ' 

u^ ^^rtcoto »^ ^oco oBio to CM"- K rt r~ •- 



Sit: :=l-il 






r CO CM CM •' 



S2?2S!S l3SIIS5Sl5giai5?fel5li::ISS2 I MSI II2IS ISSIgS 
m CM V oj ■-_ ". *. (*-_ lo r-- ^ »- to V CO a> •- to r*- o> n o i^ to to »- 1< 



i 



r lo ^ to 



w f^ CP ^ ^ CO 0> ^^ ^ 

tooo to d> o r^ CM o 

COCOOJ" ^ cs »^" to" to" V CO CM 



2 SSS 

to ^ (O CO 



S(N n O to 
to CM eg lo 



S SRSiR iaCMSSSISSI2ISaiSIISIS5SR llltl MSIS IgSISSK 

•t r»-_CM tAo>K._ ^.*. ^.'H"- ^ ". '^. "". *^ ®. *^ ^.^.®. ^H * "^ ^.'". ^^.'^. 

£* ^-oeB^to »- CO •*- 3 3 cij S S r^ S CO 5 SS3 S r^ ^ oco oWS 

CO -r-Hi^f—oiet COCO cocooS o> oS i^ ^ * r^ o tor^^ ttf at S r^to eo rt -- 

o r-~' to to to* to (Xt ot tp to p" to --" f--" to" CO ^" ^* cm ■^" •— ' eo 



S SfSC;K ISIgll7S!?l3glSIS£i:gllS IXSJSS I MS I MSI? i::s \s$s 

«o (6_^_o--io (0O «^«-S^»-^-coS> oo»-eo.- to to»- ^.r»-aS*K 

Enpr-'cM^oT ooi" o>cmq' q q o" r-" --" co co Q'tO< 

Qt'^QS S r- totpCo 2 ^ r^ K -v to •- oS ^ 

OCDIO^c4 *« too^ o& to CO CM •- •- •- 



o> »-•-■- •- 



1 1 



!§§8 isiii I 
lIS.1. g.S.S.S.1. 



^HHc^ H c c H 'E c c 
8888s 8888888 
I.S.iS.1 il.R£l.l.i 
f,$::£2t 2Z5iSI!3 SSE:S8 ^^SJSSiS; giS3;%l «38SS; i^SSSK sssss sss&sss 



if 

S.S.8.S.& 






I i 

§ s 

I I 



If 

II 



ifll 

Pll 

ill? 
nil 



i2 I 



T5 I 

£, i 

£ s 

CO I 



£ 1 

ll 






I 'ieSJs 2ss5^S fc?* 



Individual Retums/1977 • Tax Computation and Tax Rates 



» lasssis S58SSS sasas; 

i ^s§s:i iiii§5 ps'''' 



a 'sx3g§ §i?sii? 5^S^3§S 

» =s§g«: Bi.s;s>:^ sga*-"' 



f ?is2sa ^isSSs iaSofcS 



r» •-r~^c5"i^ r~oo(Qc\tr-o a>CMOJ9>Of>^ 
^ inS-iAqS^o »-r--*rJc7* '*0wQO5'~ 
«6 ?* *R. ^ *R. * •". 'M *^. "A "^ ^ ". '^- '- **, ^. *, ***- 



oi o m »-_ M-> c^ r^ r~. 

3 O r^' -w" f--" ■^" uV ir> O) as ■«■" o «? ^ «0 ■'i -- 

= S,S,5S. SSR'.SSS tSSl* 



r>. o>cMQ>u>Q?K7 ^cNjoDCQnr^ <paa^iAr^w 
^r^-^cio^ri «>io5ci5<Ntc\i <6.-o■V^~■^«l 
(/f •-" r--" r-T » -- ^ ai ^ S '*'" S S3 f~-' rj cJ <0 



ffj 0»tNJO<M-«<*> "-wico^cotp r^i«r5»e*>- 
A ^ (Q A ^ CI o a> -^ to tA cO ? o (Q <0 (A 1— r- 
^ ^ oB en » e-> o <c> •-_ ^ cNi tD ei ft oo ft »-_ r--_ u 

^ "ss.gSs ssligS SiS'" 



"> «53(p<^*0> fvo««-r-3 r-.^coioo>C<j 
g i« rt o S ■*. ^-^ r--. </> o> irt (v^ r-^ ^-_ N 



CM r>-tQ^'9>o<p (Qtp^^cpv (Oio(pa)a>r-- 
ia c>'~i«r--f--«- ^c^flor-efi* a>r--cn«-*ocO 

2- '«' (4> o* cvj nj (o a> OS r--"*© <o"m aimcfto 



«p qjooCTiF^uicp ■t-r-.CMmmm ^tou^CNQpOD 

M ^ =1 ^ '^. <o •— _ oi_ ^-_ rt u> (S o (\j * «j oi c6 (o 
^ ^mtfi lei ^ mT ■* V t^ r~-' ^ V ^ 



*i^iK--fs(* A<M4oio« ^r--aSirtd«s 

^ r-~ ^ c^^_ io_ <Nj lo CO o> tri »-_<•>* rt r~._ irt o^ Ki r— 

hT Q CO Q (C O CNJ CX> CD ^ C^ lO ^ ^ <D ^T ^Q 4/1 ^^ 

S '^- '~~- - "*. - - ^ '^. '~- ^ " "^^ '". ™ 



2 ss?Ss!S3 S3sSsi sassta 

■sT ff' 'Q "3 »^' -^ S S s" "^^ 'c' "^ ^ '~-' ^" 5> '^f ">' *"" 
S a)u^aiojr--S ftftiA«-cor-- ip'45?^-— 

<i 52 CO *" CO 



p> ■— owiojcyio iOco»oaJva> ^^■oc\jr--m 

S XSS^SS SSSSS!: S^SE^^i^S 

W" lo lo pJ ^ o" r--" CO Of e\i I--." CO .- •- o»^(o"»o •- 

£ lo «5 ^ o C3 3 <o<5f— --r-co r^ ^ eg 



C SaaESSS iS^^rSQSS :=RiEi22; 



r»00 ^ «> CXO 



tA ^Saj^Svo c^'^^r^mr-^ S^Kcur>-A 
c^ ■^ ir> a> r^ eQ <li r-'^o^catfuo »-inoe^^-0 

i ?"i3§5'S gSsS'J^ IS'i^i'S 
. „;5-g-^-„-5j- gg-jgags 5-gi3-o^-..j 



» oo35«— •-■^ 500.— tnciio -votm*— 9^ 

■A c»i^CT>oic^-— Oi <f> O) -r- oi a> •—coTTf-wcy^ 

^ ^-inOiojcS^ 5>ooio^»-co coc^ooirtio*^ 

fto^^i5-<0 S•-C!>t^*S<5 ^r--'-«f--csj 

V^cNi-w-^iB ftincomS<5 r>-i^toft(or^ 

_- co" (o" o csj ai m o ev to" V to » V — " V o cJ <\f 



tAr--ofto« a)<i^«S*r-- ^coeocs^^r-- 



l-~3lO ^COOJ-S "" 



tSSss sssSaa as"***-! 

•s SiSSSi |f|l|l flflfs 

* -elcSa aiSBSB SBg 

Istas's'S ^iEsi^ iii^iis 



ass 






Sa 



sfi 



S 



5tsiq asss^s siSiRSSc 

- r^' m ^ •- m (o in o so ^ r— <Ni 






S • ^s St sags s*-- 






g ° SS'ss'S'" 2S'"'-' 






5 "!*"?' S^'s'i's'S IS?*"'" 
8 "'"""" 












5 ^""IS 2Sg'S£'g' i's'"'-"' 



■w- t ICD<\i<0<— t09c^00>cp ioc>CO«>^^ 

g ?iii a'MgSiS gss'"'-' 



3 I IS^£?? fSgS«^ ^§S^«f^ 

rZ cy 00 * c\j rt c\t rt Mi c-) •- en <ZS ft in is cm 






A IQ9<m^<P ^-^toinr^O} «emvr--^<- 

^ aoS(D<o^ CMd).-£>o<o ftc\i?4^^(Nt 

5 '^^§1'^' isi'SSt S'sS^'"" 

T?- ^ ^ .— " cj (^ CO tx/ ir> f-i CO 



. --I — r-.0) cou>(o^cnu> co'w' 

8 s 



i 'ssS^^ ^^5i;5 i§?S^? 
^ aggsg f §s§^5( Egg*""" 



8 "ggs ssissKa s"""-" 



8 I iSSSfS SgStSJ 388? 



2 *£5s ^kS??'" fe!s" 



sssg-tf ;ss§s"8 gsaasB 
iaass;^ ;;sssaa aa:iSa;;i 



93 



94 



Individual Returns/ 1977 • Tax Computation and Tax Rates 



C 



1 

E 
o 
o 



s 

o 

a 

■o 
» 



•o 
< 

o 

N 
(0 

>> 

c 



c 
>> 

S 

c 
« 
(9 

s ^ 



« 

E 
o 
u 

c 



E 

ll 

c 



ll 
i2 a 



1. 



[32 






IP 

If 2 



SSe 



1. 
3Ss 



1 13 
I32 



§■33 



8." 



[3S 



r<» eg <»a>aotAc3(D ^ >« to <o <i 



S d)CsiT-soo in to •- <o t-^ a> 



I I I I I io <D CO csj 1- en h- aoKcsicmA 

--" g" to •-' r-' iri CO en r-' op" *-' ^" — 
■ ^ ^ lA CM ^ .- .— m 5 "* 



I I 1^1^ • -^ ton '- o^ min^ in a> a> 

a5 ^ £»co_0_co_0» co_i*-_^_c\j ^ — 

S' OD g-" »-' lo" »o •- en" 

h- db oo 00 «n -^ 



CD r*_ ocMCuACD^r-^oi^mu 

SCNj »-* en o" V — " to a> ai (O o" »-" 
• • • en f^ f^ CO o> f^. en r- 



I \ O) in ii-<pcn<otn »-5^epg><o 

cm" r^ r^aSgi-r^to »— "oeo'm 
A 9 «fi^ en 



I I I ^- ^ toto '- r^ i-t^tttneo 

' I I I P f enT-t^a^<£) (peM*~0<9in 

* g 'f' 2" o»" eNj" ^' cm" <o <Ni 



I I I 1 I I cSnSioSS d>na>9^^ 

^_ ^ ^_ 0». «S OT f— Si en * en tn 

T-'i^tpn'tn c\( h--" (o o" «>" '— " 

• o«or^a» op ^ M 



I I I I I I tncM(p6jtAo> cnf^S«*c^ 

r^_ 0)_ * en CM 10 en en e^_ ^_ <D c 

r^ en" >n s" to ^»." ■«■" en m' ^ 

• O) *- A 5 ■v ■^ r- ^ 

en r^ ^' (O e\i esi 



I 1 I I IS Sf-'?^*'- enSVenr^p 
CNj CO h-_ ■* o> en cm •— _ » ^-_ >— _ as u 



en V as eo »* ^ V ^ a> eo r- r^ oo 



i<D »- mu 



I I I I I en ^o>cnio»-o oxpeoiocM* 

06 O'-'-'^toK r-rt»<Bin^ 

eg ui CD <d' cm" in" en 1*-" o* m •-" V ^" 

en t^i*-<Boe\jio tpvo^ 

e\J"en ^"— " 



3 eg ^ en en ^ cm 
iniocneMto to 
■w •* en'* — — 



CM ^ to ^ — eg 
oj CM r- en en r- 
oxoo) otS ^ •- 
cm" g" a>" eg" 



5§i? 



?S3 



I M I Ig S3!8 

™ tn T- ^ 

r-Tofm" ^. -- 
CMmen in Q 
CO o oi to S 



SCM ^ ^gi ^en 
tn T- ^ Si ^ T- 
^T ^ in" tn" ^' jp" 



^ ^ moia (O 
di o in CM r^ en 

r^ Q « in 



I I in r>. tnegcooteMQ 

r^ 00 (OCjat-uSc^ 

— "t-" encn'm^-cocM* 

T- en '^iggSJ^^S 



i>ena> tpt^ c 
- •- 40 * h- u 



SSi 



tU'- 



I I I Ir-s oScmiKcmS 

Oien f^»-ooincnen 

to r-" 5" en" in cp" V ^ 

^ CM en •- en 3 t* o 

•n oico -rf en r^ o 

eg eM cm" V eg" <o" 



»- CO en cp t3> 1^ 
o en r^ ^ op CD 
^ in en * o_ ft 
^ ^ 9 en OS CD 
co^f *nr- •- 



eg ^_ «S O to ^-_ n <5 

S" ^" '^" V to" » I " 
en in I-- 



»i) ■w r-- r- *- ? 
^" ^" ^' cm" r-" ^ 



Sen CM ■* 



; g g g ". CM V co" 00" o m" o S? ^ S 2 "^ S 

jllllll llllll llllll 

S ^" "^m'° '^ ■*" <*> * Sg "** 2S §S 

3«*3<S8m *»MMMMwt 4*<SMSt«»M 



ags 



Its 



§°a 



jSgs 



its 



5 f 









= 13 



1^5 



13 



1. 
sis 



il3 
lis 



1 



1 ir-o (Door~(D'-io 
cneg oeM»-»-o_^ 
cm' cm" eo' V V f-" "-" 



n I I I I i ; 



3) in "-m^oxDO 
m" vn" o" in o r-" cm — " 
• ^ eg eo to -- 



Mill: 



-r 00 r. oi »- ^d 

- en cm' •-' in V 

5, j^jr.- 



I |me5--cn enaocpa>o>:v 

I lento*— o ^cnoinocn 

^ ^ eg o5 -^ 00 Tf m 00 eg 

r^ ctT to oi 10 in" oT en to CM 

CM io eo -r- to 

h- inen 



I lOlCDI^O CM*- — CMoai 

(D_ eM_ ^_ en en cm c» 00 ^ r^ 

en Tf" I--" in o>" to ai cm" ^-■" m' 

CMtOCM CMV^— (0<— 



o -- 3 CM en r-u 



Mills I S I t SS SSSSSS! 

en »- o> CM en ^ O) * w <M 



as 



8««- 



llllll 



iCMi 1300 ep'tfcntpcpco 

' 'C ' 'otp inr>-cM»^cn 

o ™ ft ^_^ in « ■v_ in CO 



lllliin |^||»-menojcMenoooo 

I I I I I 10 I en ' ' 9 flo CO ^ ^ ^ o> ^ 

f»-_ in <D^T-o^egr--en 

r^ r^ do irio>"TOin 



I I I £ I 



= 'g 



I CO •- CMOJ P? 

encM A mS 
co"«nf-'*-'o>" 

•- *- m r^ 



g^ mr^en e 
■^ ^ OftQC 
00 in m ^ 2 e 
^'m"oo"cg"co"e 

sag" 



ocDoo en r- 

- ft h- in en 

- cnoj o o 



en r- CMOJ »- g 



CMO lOCO NT CO 

". '". ^ "1 *.^ 
to r^ to mai to 



■* ■• CD en 00 •- 



amcjen»- cncoentp 
encM^'* encMCM^ 
en en en *- cm 



S llllll 

s 



ICM I jcocM a)^tning 

' r^ I l^o> incn«eMc* 

O coco a> to CMin 



■£ S-' 



I llllll 
S 



's ' 'ss 
r .-'3 



SC3 CO OCD O 
^ CM Q <o a 

10 CO (O *-' 



llllll 



I en I I qir^ 
m o en 

— ' ■"»■' o 



X I Mg 1; 
S r ; 



~ cniocM m 



0> 1— I — 09 o> C3 e 



3 I • || IS 

w in* en 



Ml; 



8 m »- o> o to o ^ 
ro C30 * ooen 1 



S0 CM T- <p c 



CM CM en Ti- r- ^ 

»- lO CM CM 



■ SSS-f^ ^(omomQ Qo?iiO'-£ 

■ "-'."--'."='.0— •-'-'-SjcMcn in<-«/>w^< 

llllll mill iillli 



333333 33 



a s.| ^ ^ ^ 
g sj% ^ ^ ^ 

■5 o o o. S o <^g- ^- (£,- a> o" in o" q" S S S ". 

c eM ^ to CO ^ ^ ^ ^ ^ CM CM en ^ ^ ^ ^ ^ 

3M«AJ^«%«« ««^«»^^M i^^^MM«» 



<a S 



3 § 



1. 

S 25 






a s5 



■as 



IP 



Sis 

S." 



its 



1. 
SS5 



ip 



.= 5 



Individual Retums/1977 • Tax Computation and Tax Rates 

I I I I I I I I I I I I I 3^?&» 

^F ■• f^ 



- • ^.^ •- rt t/1 K «o oi — r^ 

V m c^" a> o» ^' 






rt S CO »- 



- »- CMOJ 



S I I I I I I I I I i$F: SE^Ss;::^ 

C%_ ego -^^aiopain 

S • SSJSt- 



8 I l&^ S^SSS'^ 

nf o" «> V *o •-* o* »* CO 






pj i— ptTio «p" cj pj oo' eo cJ 

Q • • lO lo ^ r>- 



=i§''' 



at in oto 9rto>u 

i 



•-CT> »-r^<M«oa»to 



eg tf3 a 



S I I I IS 3« SSSSSS 



U CM Q w '~ o> ^^ 



^ lll|a>l ||||CM(nvinm(Oi-« 
i^ * o «> o >-_ » 



o to (O CO est tn m 



S*" 



2 I I I IS I II IgSS SSiSSi 



evj CM CO o> 



§ " "i' II ilSsiSIEis 



ssss- 



§ I I I i|i M i|gs?S§2Si 



2 I I M M I S M I I gf2S;2°g 



S M I I I I I S I II I ^SiSSSS 

o» oo u> •- m >A ^ 

5 ■ sa"''-" 



R I I I I I I 1^ I I I I °§^?5* 

S^' est (d" CO 

• CO •- 



SiXSA 



liiiiill 



> '^" ^ '^ * {5 '^' s" s S s """ S 



^StSAMM MM^AwM MMMStifiw 



age 






S£i! 



S£s 






SSe 



a. 
1 



g I M I I I M I I I I lg§§»S 



g I I I I I I I I I M I I |lggSSj 



S I I I M 1^ SS^SSS 

*^ oi (^ a> en ft * cy 

W ^ S^ 2 CM •- 



S I I I I I I I II I IS lSS5SRRi 

t^ t\ir- o ft ^ ■- 
CM CO o> r-' r-' cm' <*> 



S I I I I I I I II I I £ ^SSi^JS? 

9^ ? ^, * 'H **- "^^ ^ 






CMO) ^ CM 



3 I 11 II I I II IIS SSICSKS 

r* • f^. ^ o CO 'rf lo 



8 1 I I I IS K5 = fSS 

t*t • «> ^ OD in -^ A 

eo 



8 t I I I I I I I I M I 3 



t-. 9 Q Q br 



§ I fMMM^ 



I I I I I I I I I M I X~~8RS 

CM CO rt rt 



5 I I I I I I I I I I I I §g§gSS; 



39c 



II II I I I I II I I ggS|X3 



S M I I I I I I I I II Si; 



i> tn CMQ 
i 5_ Si_ 3_ 



I I I I II I I I I I I ?^SS!S: 

CM r-_ o_ * CO c 



tn CM ^ CO 4 



s I I I I I I II I I I I sss^^^sis 

Ofc « ^ft CO v- «o 

p ^' ^' oj in CM 



: ■ g g g - eg ■« CO" 00" o" in a" S ° S S *" S 
:58"8S^ ^""^^^ =<-S||i 

^StASXSM MMM^M&t Wv^MmSm 



95 



96 



Individual Retums/1977 sTax Computation and Tax Rates 



« 



o 
o 



E 
o 
o 

c 



o 
o 

•a 

01 



■a 
< 

« 

N 
(/> 

>. 

■D 
C 

a 



>• 



-o 
» 



c 
» 



S i 



>< 

(B 



•. s 

E I 

I 

- 

n 

» a 

E I 

1 - 
U> 

CO 

« 
|2 t 



S S 5 



its 



■s = 



lis 



If 



■=1 = 



IP 
lis 






SgS 



IP 

lis 



a" 



its 
lis 



SI 
15 



321 



I I I I I I I I I I I I I iSSPJSS 



I M I M I I I I I I ISS^SS 



I I I I I I I M M I IS2SSS 



I I I I I I I I I I I I RSgSISS 

- oo O r- eor- 
f--' r-' eg ■» CO 



C: I I M M I I I M I §g§g^^ 

5 """IsssS 



a I I I I I I I I I M I •SK.SK.SS 






9 



g I I I I I I M I I I I l^g£S 



K I I M I I M I I I I I S£SSS! 



= 111111 I I I I I I ?SS2;;iS 
8 'SlgSS 



CO CO c^ ' 



I I I I I I I 



a>«pn<Q u> 






9 I I I I I I I I I I I I !3 



mmmmu 



O OOCMQ t£ 






X I I M I I I I I I I I SISSSSSSs 

*- om ^ o> *- o 

toio'infoo- 
• 1- Q •- CO »- 



^ ^ m o> ift o. 
• ^cg'oocJ^* 



Its 

Iss 



ass 



sss 



|3S 



S8? 



SSS-CM ^(OeOOinO OOCMliO'— 3 

o.ooca ^ T- *- ^ cQ cy CO ^n^-vnAvii. 
«-(p<D<-v» ^»*nv**A*A*A «"*«^^^£ 

*»^WV»^ t_^5;^^^ tefc'Si,. 

mil lllllf 



,2 a = - 



133333 3^^ 



■Si 






^1 = 



its 

;3S 



1. 



.S|e 



«3S 



SgS 



!|s 

'gs 



8 I I I I I I I I I I I I II S:^Sl 



§111111 I I II I I I lg|^§ 



S I I II M II I I II I Ig^l^ 

of r«.r lo V — * 

1*1 CN* 



M I I I I I I I I II ISSJRS 

S_»^_<V ffl CM 
»-' V UJ »-'■ (O 



g I I I I I I I I I I I I lg§§|g 
S" rSKSS 



<° I I I I M I II I I I ig;g 



como Q 



S I II I I I I I I I I I ifiggg 

mS <D eg eg Q in 



S I I I I I I I II M I ISSSi^i 

X^ CO ^ ^ CO w_ 



5 -m jg<o - 



S I I I I I I I I I I M I lgS£» 



C I I I I I I I I I I M I Igg^l 



8 I I I I I I M I I M I Ig^SS 



11 I I I I I I I I I I Ifgg? 

T-'oin 
ojcB «o 






I II I I I M I I M ISfSog 

r^ CO io CM 



•^tn^co 



S M I I I I I I I I I I l^°!i»3 

e\ c^i (-._ CO >/i ^. 

I agKSs 



:; I I I I I I I I I I I I lo^gSS 

(u o 1^ o c> >A 

at ^- «> ^" ^- ^' 

S CO — eg tn eg 



S Sllsj 



§2S".eg ^(DOOtno QcSe^u?'— £ 

^SS""** •»«»^^«*W "*^wfc,wE 

1 iiiiii mill iilili 

llli-is ~"?s;sss Sgiii-- 

3*i»««A5»«» *A^^«»«««A tA*A»**A*A*f* 



I 



* S o 
2 2- 



Individual Returns/1977 • Tax Computation and Tax Rates 



97 



If 



-1 

• * 

3 3 






It 



Is 






I I ISE 



at 2 M to o r^ r>- oo »/> 
•-4 inintDu^i— to 1^ 



«J -- OT 0> r— esi 






■^ ^ l-~ ■» rt f-- 
ir» ^ p CM uifco 
Cij •- Si »o ^ (O 
OT cp r--" Q o> Cij 






^tomtotoco ^ r^ o 5p o 

r- 35 cvj in •- o r>«>f^^u 

oi ^_ m ^ to c4 M o» n_ « c 

<j) (o p' •-" »-* c^ r--" ■-" «? q" ^ 






SCM eg r^ 0> p c 
p CD c? oj rt a 



So d) po 
r^ 00(0 2 

■"!■" Cli V .-" CJ Q 

ir> ui u^ lo •-• w 



SO) eg 
(O CJ 



^ • r- o c» <» 



■* S o o6 o 
eg ■#■ c? «i ^^^ o 

•- tA o> A o> eg 
CM ^ m n oo ^ 



■5 TO 0> t- ^ 0> 

p <p » cgirt •- 
A o CO ^ CO ^ 



to I 1 »o »- to »- 
tp ' ' h~ •- ^ eg 
O^ ^ m o o) 



r^ to tp p ^ in 
U7CO $ <A 06 9 
O ^* W CO o> CO 

CO eg' r-' r-' co' CO 
n <p O) m O) CM 
CM ^_ »o CO 0D_ O 
gco cocococotDv 



00 (O ^ cou 
o •- cooo o 

Sgg3- 



Ss^§ 



TT K r- csj ^_ tn 
r^ 01 oi ^ 5 O 



3 m a> *n ^ CO 



2 I I Sf:SS 



^COCM ■- 



SOJ <0 t*- (O <p 

' <p A oQ on CM 
1 ^ m CO CO o 



•- eg to to CO CO CO «o ^ 



in cm" *£! p' ^ 



ci p CO * • in r- m v «S •» 00 co ^ oS to ^ 



CM CM 



(pmp GOV99<pto 
cof-S in <p oi S * tM 
3 K- •- CM 3 m to 00 C3 



'— CM to to to t" 



5 ' 'asl 



r~-" tn 5" ^' wj" CO 
(/> CD p r>- (p tt> 



Q CM«>r- ^ o> 

S o> f^ ?^ S '- 

CO in CO tn 



'cortr-5i* <DCM«-^eocM 
r^ CO CO p T- A(o<o<ocoo 



3 m in oc 



p m CMfipr^ p 
p ■- pmtnoj 

ft m ^ 06 to ^ 

sggs'--- 



1 -v r^ >- <» » 

I ^ »~ cMuJ O 

cooor- ^ O 

V c» ^' to cp 

• •- »- oj in 



<p »- cMop r- m 
^ r^ r- 3 "^ CO 
•- lO K- o) CM CO 
p" co" r^ g" g" in 
CM ^ S^ rt S_ p 
CO CO CO to to ^ 



to tt ^ a>r- p 

CM r- p CO in CM 
00 to ^ (O to ^ 



D S S ^ 



cf oi" p" 3' 3" a> 3 
p — ^ o ^d) ^ 



3(»P o 



e^ o> ^ CM <o CM to in c^^ •- 

^05050 to f CM ^ « 3 

OTtor^cM r^in«-(Oenin 

£»" to r-' ^' en' 00 ao r-" p" co" ^" 

S CD CO r- CO Srtioco*- 

in CO p S ^(O<o — 

*^"p"cmcm" Vto" 



o t^ at 

O CM r^ 

^ •- tn 

40 rJm" 



CD4P Aco r 



3CD01 in^T-coincM 00 co 

OJ 00' ■5" to f^" tp 
r- r- <i o5 p Si 
CM_ ^^ <o to * p 

CO to CO CO tG ^ 



op (Or- p 

is coco ^ 



CM CM to to 



CM CO co_ ■-_ db ^ p_ h-_ CO in f- 



, - T- f^ o> 

8^ cMp r- 
tn^in 
T^ — cm" 



flO CO C7t u^ C 

com <o" !--"»■ 



CM o>aQ m O CM 

Sm ^ CM r^ CO 
QO to ^ GO in 

"SfSgS 

p ^ to ?S c^ 



-- p ■* to 

p" 00" oi" V 



M> r^pcor^o^^ mcopr^mco CMr-i^tpcoto 
p ajntocoPO) «-r^pc3CO(p (OCM'-9ep(fi 
A •- CM •- V •- ■* ptocieoo^ r— coaoocOifl 



^ en CM 1- mcM 

9 ^ cj 3 m I*- ^_. 
e p ^ o (o A 
^ ^ in cm" cd" iri 



8 



mcoc 
KOcgfS cSt 

3' V p' ctT ^ CO 
r- ^ CO COCO ' 
cm" ^" CFj" cm" «j p" CO m' ^" 
co^'-win^* tomcM 



0^5 



tf (3>" CM ^' to' eg' co' 

* ^isl^ior- ^ 

• P ■* P to 0» 



0>_ CO_ p CM *» <D_ 

f fc^ «&# •■# CM ^ a> CM t^, ^ 
•-»-cM co^^inc^io) 



S-* tJj'ocJ'rt" 
^ CMO c6 m o 

^. <D CM *- CM •- 



p r-ojcoptocw to ^ ^ CO 10 CM co co co <o r-- p 
S cMr-.ioSinin Q»r^to(pa?co ^r^^^ioRi 
m --mmffi^to S-r^.-Sj^o otoinooco^ 



^. oD (O p to CM r 



-r--pCDpcM <o^p 
j-vtoco*p ^cioj 



S'^ 



CO CO CO CO P ^ 



g g g p. cm' -w P eo" p in p a o § S •-■ £ 



333333 33^ 



" - ■ ■ -^ CM"Vtop"p"in SSifopp". 

5S(m«»Sm MMMMvlvt M«»^SlwiM 



.li 



^S 



Jl 



Hi 



as s 

"" is 



$111111 118^ 



1 GO ^ CM ^ Y 'O ^ '^^ 












I I I I I I fe I ssea ss 



Q ' ojoj •- a 






r--_ to in to d> p ^ 01 f^ to ■» 



= I I I I I I 3 I SS^SI 



^ 10 to ^tjj 



•" ■" •" cp S gj s s * 



JK -- »- ■^ 10 35 ui rt oi m CO a 

s 



I I I I I I S I sss 



§ ' SksS SssS^.S 






f? ^ ' a^Ss 5s«.§.i.a 



eJJm^^ ^^SS' 



s icsffls s 



CM <S5^ 



fcp 1- CO p ^ a 



igSS f sg«" 






SS 1— ^KS3csi 



I I I I IcM w-m^'^r^Z »— SS"5r- 



'''''* i=p.iS I§S|g.; 



CM 01 in ■^_ h~_ in to o^ c--_ a> to oj p « p 
" ai p iri V p tn •- to tn •— 10 ^ eo •— ' 
^^<>) cMi— d>^esjin oiaiinco 



^ cij cy" eg to eo" eo 



•""Si iSsSSs iSSS-" 

to" a>" cm" V ^ r^ to r--" ^ 



S I I IF=9;f^ 3S£S£S 9SC:; 



torn p^incoaSo ^-cicQ 
c\J t^ eo" CO to" to" ^ ■<» ^ 



sssgs/ :;^2a^s ssaasS 
Isias's'S ^As^S^ Si»E»:i 



98 



■a 
» 



c 
o 
u 



E 
o 
u 

c 

s 

o 
o 

» 






U) 



c 

(9 

CO 
DC 

•o 

2 

c 
« 
(9 

8 



(0 



E 
o 
u 

c 



o 
o I 

CD 1 

2 I 
(A I 



« 
DC 

•O 

c 



^ g 

4> 

DC 



w 

I 

m 

ll 



.ags 



age 



individual Retums/1977 • Tax Computation and Tax Rates 

I I I I I I I I I I I I I : S"!iS 

^•ses- ass w 8 sa''- 



SMI las CfeSSRS iCSSX^: 



uj «> lo <o »-- oo inat ^ o at ;-- ^o" ■— 



5 111 I 1 2 I ~is|gi 



I I I I I I I I I I g I sEsSSSS 



S I I I I I 



a I I I I I I I I I I S I 8S£S8S 



s ' i' §» = §SI 



I I I I I I I I I I S I 



V u^ o o> >A M ^- 






I I I I I I I I I I s I 



i ' SSSagg 



I I I I I I I I I I s I sgsta 



5"Si«'"'" 



8 I I I I I I I I I I ^S ^S^gSg 



I I I I I I I I I I ^s ^?;&!?gs 

to? r^ r^ 9 «' CO o 



s I I I I I I I I I I ca SE-'^ss- 



o I I I I I I III g|s "gaigs 
5 '"?>'' Ssgss"'''^ 



R §§K Siiiii 






at i 



all 






I I I I I I I I I I I I I : 



S 5 S2 



g I I I I I I I I I I I I I : g^g^ 
gf SS~ 



g I I I I I I I I I I I I l§|§§g 



n I I I I I I I I I I I I I ;=s:::£E 

" in — <» «-d 

5 "SgSS: 



I I I I I I I I I I I g§g§J 

<nI ^" OT e^ 



I I I I I I I I I I I I IS 






^ I I I I I I I I I I I I 1 3°3;:;^ 

^ r^ fcf> 0> 0> ^ 



s I I I I I I I I I I I I I g§^^^ 



3 I I I I I I I I I I I I I gggSp 



I' 

I 



I I I I I I 1 1 



SS8^ = 



ili I I I I I I I I I I I I I ^SSSI9 

in GO ^ ® ^ a 

s as'::::'"'' 



I I I I I I I I I I 



3S SioSsa 

o» lo rt ■* CO O 



-f r^ <»" cJ cm" «> — ' 



I I I I I I I I I I I I 9SS 



■ safc~ 



S3S§s 



I I I I I I I I I I I I ISS 



SiSS.Ri 

cs|^ S a» 8 A 



S I I I I I I I I I I I I I §^f §§ 



►- **^„„„a aasssa aaSSSS 






S»s: 



,2 a- 



mil 11 



SStSttftM mmmmS 



SSSS<= oc.ooc'.o ^.^-oooS 

ssfasss ssKKaa sssasK 



Individual Returns/ 1977 • Tax Computation and Tax Rates 



99 



3 



I 

E 
o 
o 

c 



8 

o 

o 

3 

w 

< 



N 

v> 

c 






1 

C 

c 



E 
o 
o 

c 









ail 

-la 



all 
"Is 



t 
Si 






E _ 

s 



I 



ll 

|2 5 



I egg 



a I I I I I I I I I I I I III giss 



I I I II I I I I I I I II 1888 
8'' 



I I I I I I I I I I I I 111 






I I I I I I I I I I I I I ISg&8 



I I I I I I I I I I I I I i^sag 



I I I I M I I I I I I I lgS| 



8^»: 



Mini I I I I I I I ifggs 



I I I I I I I I I I M I ISSgg 



5 2gs= 



g I I I I I I I I I I II I igsgi 



I " " I I §§gi 



I I I I I I I M I I I I isss; 



I I I I I I I I I I I I II 






8 85'^ 



I UJJgi §§ii§i i|||i ^ 

: ;8§8|s! ;»"5"E"!G"» aiSasS 
lllllllllllllll I 

i§§§§| llip.l §ii||i 

Islsss'E s^ssS^ SS»S3s' 



I 
I 

ij 

if 
i 



11 



Si 



ill 



100 



Individual Returns/ 1977 • Tax Computation and Tax Rates 



1. 



1. 






e^ CM ^ f^ f^ <i 



a lessst 38SSSS iPSf^^ss 



M> 'oosr^cMrt f^r^S*r^--r^ en ^ o tn ^ eo 

<D oSe^<MO«5 M^^ocMOJ-o- is in * »- 

irf cjio'iotpa' '-' ic" q' gp' 55 cm" o>en' 

^ C^t(iSY&S <7> ^-. * CM rt •- 



si? 



1. 

.a£s 



1- 
sl'i 



> § 



« 

c _ 
(0 a 

10 



hit 









8 ISSSSt SSESSS Si^oCSS 

tt •- flO (D ^ OD f*-00 — a>CM oo f- rt 



r* lv<oh-5e5 mi^Sjr^--h- m^oin-*co 
«B r-<BcM_o«o irt^-^oioi'* ioinw-- 

9 »Q'»~'iO'0 0> ^'«>Oa>C^CM" CD CO 



Sl Q ^ 0> C5 ^ 0> ^ CM '- ^ lo r-temcge 
oS^^c^cMr^ * r^ in ■- lA e» r- cm 



toeo--eDtD <otr>^c 



h-._ ® ^- o « F^ 0_ O, --. o> ^. » K ^ 
g> ^ CO IT) uj »n of Q ■v" (O co ^" --" 



■ incpo^CM cgr-CMr--r-r^ oo-a-oiftwcn 

Oft, t^ <D o (D in •- o CM o» ^_ » tn <o •- 

8'r^aid ^ r^ (O o" gs O cm" oi m 

a> ^ T- o> or-tEcMcO'- 



•-oojg-wco eogeM»-cr>CM 



<D e^ ^ 5 CO CO ■* --cocMg-wco co cp cm 
^ e\{^^f^^ ^co^OTCOOJ to CM 



O O CO C3 



otnor^*o 



s ssssss 

«> • CM a> Ao CD 

CM CO lo V IT) irT 



r*. o o ■>- 

■n a> Q '«' *o <o 



S its 



P^oCSm^! 



r-_ «n CO ^_ (D o u5 

SCM CO CO O *- 
OO Ol ^ •- o> 



— <Dg0O CO CM 
0> h~ <0 CM <o •- 



oJco" 



R«S 



O CMCM CM o>r- CO 
«D % V (b cod lA 



tB_ ^ h- CM ^ a> 
to cxj" in in ■V o> 
«*■ cj CT> ^ in *- 



O) CM A tncoa> 
^ in A CM 
in in 



^ CO 0> ^ ^ lO Q 
« » ■^_ --_ <0 0O_ CD 

•O 1^ O) r^ ^ in *- 



S*" K CMO •- ^ 
CO ^coo> ■« 
--' r-" q" 0C5 CO CM 
O) r-- » CM CO *- 



CTieo" 



•A CO tn m ogr^ Op 
« — _aococM t*-._ 
S ^ S S ^n 



co^r- m o '- 

in cm" <3 3 q' of 
ooo> t^ oin r«- 



n m ^ CO Q> (p 
CMCM A 'tf n A 

CMOCS « OflD 



CM U> CM CM •- ^ 
0>. rt 5 CM S 5 

o>" r-" ^" in eg in 
CO op mcoS g 



F ScM i€ 



<0 m » m CMO 
^ S CO CO CM 5 
S" ? 5iJ S •"" s 



§CM U> CM CM »- »- *" S S *^ *" S 

0>_!oScm5 5_ --,« — I*- 0*D 

rf 0>' »-^" •— ' wi eo" cp" --* oi" co" ^" o" ^-" 

V CO (D u> CO oi Q g m T- lA ^ r^ 

♦ ^ t^ o6 f— so ocna>v(OCM 



o>»nQO CO o 
CO O CO r^ o ^ 
CM r- inco ^ ^ 

V CO CO ^^ y~' CO 

r- m in CO CM in 



A mMMM. 



S*~ K CMO •- r^ 
OD OCOO) -» 
r^ p^" g' go' CO cm' 

o> r-. (6 fM CO ■— 



os'co" 



1. 

a S s 



43 
lis 



age 



ias 



age 



IP 






age 



its 

Iff 



IP 

Its 



SSs 



SSi 



2 s 



- ^ CM ^ CO c 



'1 m m •- CD 



I I I I I lA S lA g o> co(pSoS<o 
(D ^ CO in ^ O) O — CO 
■«■' CM CO en" "*' oo' f-' — ' 



I eg *~ (pco CM 

I (5 (O ino) in 

CO r^ ^ eo ^ 

r^ co" ^" eo" CM 



CM to m CM if> *- 
CO ci o> in ^ CO 



S Mill! 



•» o CD in iri O) *- CM c 
O) in" (O in r-" r-" <o" cm" 



*- CO »- r- OS g 
'- (O « en CM^ 



I M I IS SSSSSS 

3 ^ T- g (3 CM oi 
" <o ^" 5" m" f-." ^" 

CM CO CO ^ CO CM 



M I I IS =S 



,. . -, CM CM CO in CM in T 
1- in o CO ^ m m CO oi m ^ c 



5 m ^^ CMCO •- 



Mills 



h- ^ CM cooco 

S^ m r^ o t 
CO r~~ in OJ Oi 
cm" r~" <n m" oo <o 



M I Ig 

CO 

si 



r- CO to m r- tt oi t- 
■- eo o m CO CM .- 



eo(0 o C3 r- CM 

SCO « CM *- in 
CO (O O <7) ^ 

cm" '»" CO co" CO cm" 



icocn a>CMi-oc»co 

■ in-- goog — mcM 

inin gr^wOO>CM 

r^ CO — " r-T oj" V CD CD' 

.-CM -W CO CM -r- — 



eo^g 5 cocD 
c> »- ^ g 00 CT> 

S* r-" <d' CD r-" V 
m '— in <D CM 



o oo o) g o> CO 



KC: S 



CM CO oi C3 r- CM 
(^ »- CMCM »- m 
CM C3> g o o>. Tr_ 
" m* g" «)" co" cm" 



CO "— g CM m .■ 
CTJeo 



^.-en coocor-coo cooo 

i<D.-m in.-'-CMCMh- gin 

A^O) oi^-v^cn^ cMin 

eo' cm" CD oT co' «)' cm" .»■' m" rr --" 

.- CO CO CO CO 



S CO S »- 



8^: 



^■cooio»r*-eM co»-»-co«n»- 
eM CO CM r^ .- m in ^r cs in «» eo 






co_ e3) g_^ CM 0> ^ 
.— " m" g* «)" CO cm" 
enr— io CM CO .- 



oco coin>-cDoocM 

-o oco.— ^ooco 

3r- r-coeor-oor-. 

?" co" V aj" cm" o" cm" V 

CO CO CM CM — — 



SCM in m CO c- 
Gi cscnoo en 
cM'cMg'to'i ■ 
— o Kii^< 



3 ^ CD .-CMCMCOgCM 



•- oag g * g 



t^^oaf^ oomKiingcM '- 



§ I i; 



g^co_o>_c; 
rt 5 g 



CM r^ CM r- — r>- 
co •- g CM CT> -v 
--" g" g" CO CO cm" 
o> r- io cMco .- 



■5 

I 



§§ iiiiii ilgsi, 

SSS-CNi ^gcogmg ggwin«-S 
*-'.'-'-'-'. g»- T-*-.-^cMco ini-«Atf>^< 



1 



ll 
.2 5 



II 



§S S ?? - "- ®- *^ "- "- "- ®- o S g ^- a, 

XX -CM ^gcogmg ogcMin«-!i: 

,'^.'-'. g^ T-.-.-CMCMCO i^ — v*v*v* o 

■D'O'g'oc cccc — — — — — — 



^ ^ ^ E 
cp a> tt> 

C C C 3 3 3^3 



I 



^. ". ". ^ g cm" V cd" «' g" m" g" c 



igSS 



Individual Returns/ 1977 • Tax Computation and Tax Rates 



101 



sss 



■£■5 3 
z 2 



« _ 

> s 



« 
•a E 
c « 

m 



PI 



lis 

lis 



S2S 



lis 



S»2 



|3 



3|^ 



lis 



Mine I .-s^T I sgggg; 



S I I I I IS IS5SS I SSi = «Si: 



S I I I M I M I I I a SiSSSSS 



S I I I I I I 
•a 



I I I I Is S»f-4«'3? 



I I I I :: I 



5ft SS' 



i ' 1 1 Ig 



CO ^ CD CO 



I I I I s I I I II 



ooin r- ■- •- f^ — eo 
f^ <o CM r- eg to w Cii 
no ^ •- trt — 



K I I MS I 

m CO 



<j> r^ to r- 



I I I I ? I MM 



COO cDCNfoim^c" 
O ^ cr> in CO -~ 
^ o CO trj 



I M I S I 



5u^ COtOOCMcnc 

5 (D CM ej> iF — 
CM o" a> ^-' cm" 



CMOO CT> CMC3 — CO 

<£> eo' cj p-.' r-' ^' 



S " "i 



I I I I - I 



5'* CO c. . , _ . _ 
f^ — (O coh~ ^ • 
»-" oo' CO o> r— " csi 



CM eo'M(0'»eof*-'— 



I i*-o)oco aicoo)>f>^co 
<xi (0_ ^ ^. CO in in *- 
o" ctT oT cm" O)* co" 






age 



S.3 



'-1 = 



^fs 



S|2 
8," 



its 



s|i 



§°l 



ags 



lis 

:|2 



5 111111 M I II I I SiS^iCSS 
V I/) O) ^ - 



I I I M M I M I M I oS^fg 



I II II I M I I II i!;s$9 
W ^ ^ 



S I I M II I M M I i; 



h- (D Cy CM 

I in S cp ot 



S I I II I I I I I I I I I :£$!;$^ 



S II I I I I 



I I I I I I M M M sg^!;« 



M M M 



I I I I I I Scxp^-??} 

^ C3 in ^ 



;: I I II I I 



M I I II 



•- (O (O CM 0(0 

o m CO r-- r- flO 

.- CO ^ ^ CM •- 



I I M II 



II II II 



II II I? 3»!5w3S 

• tn to oj ^ »- 



M M 15 ssgsp:s 

• •- O "T OO CM »- 
OD O «o" 



M M M I I I I I » SSS'S'S 



•s 

1 



a. 

1 



XRS-*^ -wtocooioo ooNin— S 
'-i'-'. "-^o— — ----(Mcstco uS — *»«Av)< 



eo 

|2 5 



III! Hill* 



^8 88' 

c ^' m *"■ '^ ^ ** *° J3 "^ S S ^ " § 

DMmSaAm M^MMtAtA Sv*MV»lS^ 



11^ 



8§ §§i§ii i^llS 

go oooooo OooS®*. 
g g g °. CM •« <D CD o in o S c5 oj K •-" £ 

1| llllll |||||| 

^- - - • O* cm" V to" OD o" «-> S S? S 8 o ^. 
SmmAS^ MM^M^^ SwiMvtiUM 



102 



Individual Returns/ 1977 • Tax Computation and Tax Rates 



3 
C 

C 

o 



» 

E 
o 
u 

c 



o 

(9 

■o 
» 

M 

_3_ 

< 



(0 

>> 

A 

•o 

C 

a 



(D 

GC 

>> 

•o 

2 
« 
c 
» 
(9 






« 

"S 

3 
(0 

« 

E 
o 
u 



ca e 

4) .s 

> S 

5 o 

■o I 

<■■ I 

M * 

■O E 

C <i> 

eg a 

M 



E 

3 -a. 

» I 

• 5 



9: § 



pi o 

Z 
fl — 



.Sis 



-la 



2 I M I I I I I I I I I I ISg^S 



C I I M I I I I I I I I I IgS^S 
3' '^*'>*BS{ 



I I I M I Mini I IS33; 



M M I I I I I I I I ifigi^: 



M I I M M M I I l8§fgS 



I M I I I I M M I tlfiS9«« 



-3 « 



1. 

age 






3 I M M I I I I I M IflgiSI 
5 • <J- 



I I I I I I I I I I M iaf!$9R 






■s 



g I I 1 1 1 I 1 ' 8S§S8 



3 I I I I I I I I I I I I l|§|«S 



ooggi i§i§ii §|l|i 
ssS.gsf ^ssssg ggaas 

iltiii!!!!!!!!! I 



il 
■ ! 
ill 



Individual Retums/1977 • Tax Computation and Tax Rates 



103 






«lf h-" V a> <d' o 1-" cj (p lo *»" o> rj 



itacaj sfsisaa k8«ss» 

oi Oi ■— "c) o oj" ■^' (D o f--' r^ttfrt 



^^ |r^"-c5u*)r-~ "-tpiorjuiw CNjnmiOu^fQ 

p» <K.csiuSVQ •-^r^OOJCj »^0'»»OP>* 

t" w o csT r~-" o o> -- to o r--' r--' <o" <^" 

^ ^ <« Q Q — •-tB<0'« in •- 

Aaor--o iS<^c\j^»- 



f^ icocNjcocoep ep(pr-(pr-o» oj<>j^wa»« 

8 'S!^5S88 S8SSSS 8SSS" 
8' '"'StS'S g3SSSi" ~~' 



SSS 



icsitpinom '-•-inc^iocsi CMcotniou^cp 

'o^OTfcevj ^iji^o^oj r-o^uit^* 

r--_^^_OiotO ^o^^to^ co»e\i^^«- 

<£> n' o> ^' r^' o o" •-' (O Q r^" r~" (O to 



a lis; 



csjioin r- r- 



BCMCdflO QCVJ'-U 



r o •-" (o o I--" (*-"«' 



»«2 



« 
E 
o 

c I 

il 



o 



*^ tDP*-<or>.ojf~- ir>co«iSSico <r>(D^<c*«"— 

"* oa »' ■^' <p <9 fM o> CO lo (O -v" ^" ^" r-" r--" •— 

^ oj rt rt ^ i2> f^ « o <p » lO ^ ^ CO 

q» aSeqentoco o^-^rter>«- •- 

Cfju^Ko&Qo <ocn(MC?o>cj r^nr-inn? 

cf O ^"O ^O *r O tN* •-' to" O" 1^" h-.'(^'(o 

w aSQ90>SQ QCM<-(S2to lo — 

&. 'IE.5SI iSssIS ifcSS^i 

tT (nT V h-" «> ^' 0> C3 in' »- in oo" V <!? r^' O •- •- 

O •- t^ irt <o r>. (O ^ ^^ in CM ^ rt »- 

(0^cg**t^_^ i-iSco^OO cgr-3Sr».(0^ 

»; gsin r-"cg'oj« Vto'waTr^'V rCaVaitto' 

«D SiujK-oicjrt T-eBoo»mi^ o o ^ w ® •- 

»^ <»(0_fti-»-^ CMttoi^maoCM r^*rt»- »- 

g cm" V" m" to in" <t" esT cm cm" ^ --" 

r- mr^-aim^^ •-3--^cpm "-f^oi-CMr- 

9 oiepf^O^'n cpw«-(0^«- (0<M»oor»-h- 

c^ (D ^ CM * f^. o> in in ^_ r-_ rt a> ^ m ^ •- tn m 

o a>" in f-- CM in co in c^' in ^ n" co <£>" rj" 0> •-" o" O 

at cjinr-.aiCMeo ■^o>»-or^oo lArt^^^^-•- 

c^ »<ocM'-— CM CD a> <& S) CNf^ r- 46 rt *- *- 

O CM V^ in" m" m" co cm" cm cm" •- ^ 

§SSKS5<5 <oc^cmq%cn] r^-Sr^SS* 

cf o 1^" lO ^" q" «r O C^* i-" (O o f-T fCfCe^ 

9 dbQQ6<»<5Q QCMi-(S«m tn ^ 

i N - ■ ^ ■■'■"" yi§§ ^ 

■ - S S S - ^" ■»' to" «•' o" m" q" q" 8 8 R ^* ff 

"B ". ^. *. ^. o cm" V to" aj" o in Q* o" o 8 o ®. 

5SJS88;; Ass;;aa ssaSSs 



2a 
Sgff 



3SS 



SSs 



aSs 






!3 M I I Ig «S^8i? ^SSSSSi 

lO c>4 S3ooc>cSco ^M^tB^ 

rf o r^* n ■-* a» o V ^ q" » — ' 



I I I I 12 Stasia 2S355S* 

eoKi w ^ ^ 



Vo» r-'h-'^'cNJ'o'tn lor*-''— * 
eo K CM 0» r- ^-. e<i ci 



imoa opmr^oxD^ u> o r- o oo cm 



""9 SCi5 



2SSS 28"°- 



I I I ISS SSSSSSi 5S3SS« 

e^^ moo*-<o^ tocBeMr^»- 



i^ e*l a> "W « * a> ■-_ c5 <£ * rt *%{ B 
^ * r-." a> ^" a> ai n ^ ^ --" lo ■- 
t^ *-cDS*~r^(0^cMCM 



N ^ Q> r^Si^cnCM-- *- rt 
«S* o> <o * to eo 1- ^ 



I lQC>f~- r* « ^ CD V CNJ CMnu>Q<A(Q 

«-_ CO in ■rf_ CM US '-_ <o v_ CO * cy f^ — 
iri f--' o" CO ej (*-" r*-" »o o 



"S§ 



V CO CM — •- 



9 r*^CMin CT>*-eo^egcM noacoocpr' 

cf^ lo V eo « tAA3co<D<o <do<-cm 

»- »- CMCM '- — 



8 I ISSSK gSStS3 SSSSSS 

«^ ^r^_0)0> Ocointocr<v »*.(D^^cm 

g toVa>V cm" in »-" cm' ^' V -vmto^ 



<qco_^ 

3t ^-S 



CO co_ ^ S ^_ ". ^. *. *o ^. c^. * C\^ f«^ •- 



8f^ r^<oco 
lo in »- 



o g 
E 

3 
E 

• s 

ll 



Si 



a»s, 



'. cm' V to" a> o in q" o o (5 S »-* fi 

2s sssSaa Ss**"^"! 



I El 



2 H - - - o cnJ V <o' co" p m" Q o" o 8 8 ". 

3SiS88si ssssSst 8S»a8S 



104 



Individual Retums/1977 • Tax Computation and Tax Rates 



•D 



C 
O 

o 

I 

» 

E 
o 
o 



o 
a 



< 

O 

01 
N 

tn 

>. 

■o 
c 

IS 






» 



c 
e 
(9 

K 



a 



« 
a 

(0 

« 

E 
o 
o 

c 



M 

o 

« 
en 

O 
X 



sis 



Its 

lis 



1^ 



ags 



iia 












I I I I M I 



5 ISSS RSSSSS 

to W A 0> «» f^_ CNJ f^ •- 



-^S 82" 



9 Skn^ ?> 



Si I I I M I IgSSKi^ :»S8S» 






2 2 



its 



1» 
S." 



«o»-0^»n <© o r-- * 



I I I I I I! 






SSS 



lis 



I I I I I I I 



r«.r-cjC4io> <o r« q> Q ^ cp 






^ •♦' <d' r-' « m V ■*' Pj to" — 



o |- 



a 

■o 



o g 

« 
E 

3 

• 
E 

I 

CO 

« 



1 

1 

« 
"5 

i8 



I I I I I I 



tocQeoc«J»-V S<Oc«ir^»- 






I mill iiiiii II jjp 

lsix«SK ssSSiS iisisn' 



IP 

Its 



8." 



eae 



I? 






IIIIII 1 3 I I I s sgsssi!; 



8 IIIIII ISIMS 3;^!3S8S 

e>4 ■ • r—rt 



I M I I Ig I I Ig II^SSS 



•V r- to CO 



S IIIIII ISIIig |g||^^ 



; 8s?"°- 



K IIIIII I^MIS g^SSS$ 



SI I I M I IP! I IS3 SSS^S^ 
o <2>S O) <o c^ tn 

8' .-" ■ S" S::~ 



IIIIII IS I l$g S3SSSS 
r r3 SS'°'-' 



I IIIIII Ig I l|g gggss? 



3 I I I I M If I IK§ §gg|SS 



§ IIIIII i| I i|g §§i§i^ 



I I I II M Ig I l|g g»i^^^ 



000.0^ ^r-^Kc^m in^«4«i«A 



Sll IIIIII II] 



■8S 



SR.*<R.^.o cM-w<Ocospif> ss52S5k»^ 

59tSSS«» MMMwKSt M4AM44«»A 



Individual Retum8/1977 • Tax Computation and Tax Rates 



« 

3 
C 

C 

o 
o 



E 
o 
u 



s 

o 

w 

o 

■ 

3 
< 

O 

4) 

N 

(/> 



•o 

C 



(B 



>< 






• 

c 
e 
(9 

K 

a 
I- 



« 

3 

v> 
• 

E 
o 
u e 






s ^ 

3 S 

O ' 
X 



a 
• 
X 

o g 

■ 

E 

3 

cc 

1 

|2 3 



s, 

3 






as? 



Its 



'S2 



«a2 
3£S 



■B 
I 



I I I I I I I I I I I I iggsaa 



S I I M I I M I I I I ^; 



,g«^ 



I I I M M I I I I I I §|ssas 



= 111111 I I M M =axs;s 

— CM 



; I I I I I I I I I I M SK 



^ c"5 O O V? *^ 






I I I I I I I I I I M 



i?.5^8^ 



I I I I I I I I I I I I 



rsjind < 

SS2 



iS? 



I I I I M I I M M Z|8SSS 



I I I M I I S I I I I 



rt ^_ ui (o to •— 



I M M I Ig I I I I gSgggS 



I I I I I I IS I I M 



s? ^s^ 



iiil 



SSS-<M v«o^ou>o QocQiO'-S 
".^'^.o— •-'-•-«5<*rf?5 u5'-***»*»? 



3 ^. "- ". 3 Ct oJ V <d' CO o ip Q Q 8 8 8 o 

3SIS88m mmSsSsI SSmSSk 



'"is 






S I I I I I I I I I I I I ^gsg 



g I I I I I I I I I I I I Ifgog^ 



8 I I I I I I I I I I I I X^^gSS^ 



I I I I I I M I I M 



§§iS-^ 



I I I I I I I I I I I I g£ 



S£ CM SJ ia3 
CM r- « •" 
"a> cm" 



I I I M I I I I I I I S!$°3t: 

A CM to <»> 



I I I I I I I I I I I I sssgi^ 

■ V C*3 CO O <*) 



g I I I I I I M I I M SggSSg 



I I I I M I I I I M 



i> aocMr» V 



I I I I I I IP IS I I : sssis: 



11 I M I IR IS I I : 2SRKS 

to <0. <0 a CM 



li 



alas** sssSaa 5s"'***'| 
ssfssss ss;;ASa sSsas;i 



105 



106 



Individual Retums/1977 • Tax Computation and Tax Rates 



sss 



lis 

lis 






1 

E 
o 
u 



8 

o 

(9 

■D 



■a 
< 

o 
« 

N 

v> 

>• 

•o 
c 






>• 



■a 
« 



c 
s 
(9 

K 

n 



3 
(0 

E 

if 
it 



« 






n 

■ 
« 
X 

o g 

« 

E 

ll 

oc 

I 



2 
i5 a 



§■53 



^1^ 
I"* 






1< 






I I I I I I I I I I I I I x^gs^i 






I I I I I I I I I I I I I ^SS;!?sq 

CM O to "A ™ 



« I I I I I I I I I I M l||g|^ 
5 Is' 



g I I M I I I I I I I I l^^»3!S 



S I I I I I I I I I I I I I ^sg? 

*»! ^_ CO rt 



^1 



I I M M I M I M 



oi csi CM a> (Q CM 
eo 1- A *- ^ cj> 



I I I M I M I I M 



CNJ (B <D Q f^ <^ 



*■£ = 



Sis 



8,' 



iff 






= 13 
las 



sfi 



lis 

lis 



I I I I I I I M I I I I 






I I I I I I I I I I I I I ssiss;? 



= 111111 I I I I I I IS3KSS 



8 I I I M I I I I I I I l?a;;SS 



I I I M I I I I I I I I K^iSS!? 



8 I I I I I I Mini ISSiSSSS 

3 0*'- 



I I I I I t I I I I I I I ; 



I CMIO •- to 



g I I M M I I M I I l|!g|SS; 



I I I I I I I M I I I I 






I I I I M M I I I I I 



5S?I? 



5 



S»S 



111 



111 






3 3:33333 33 



o o o o (3 cJ ^ u} CO o u^ Q Q o o Q ■-< 

SIS8SS ;;%%%»» ssi^aSA 



111 



§i§i~ ss'SMg siiisi 
5SSK- ttt??? ":t44i^ 



|§§ 



oo_o,Oo cNi'WOOLn 2S?SS 

Stw(J&SS» MMMMMM MaSMStwiM 



Individual Retums/1977 • Tax Computation and Tax Rates 



107 



1 

3 
C 

C 
O 

! 

E 

8 

c 

S 

o 
o 



3 
< 

o 



C 

a 



10 
DC 






» 



w 

c 
« 
(9 

K 



« 
? 

3 
M 

« 

E 
o 
o e 



« 



z 

o g 

« 

E 

3 
C 



I I 

1= £ 



a S s 

'"KB 



I I I I I I I I I I I I II IS8§ 



8 I I I I I I I I I I I II lg§g 



88S 



S I I I I I I I I I I I III ^!e~ 



I I I I I I I I I I I I \x^% 



I I I II I I I I I I II 



A m m to 



r I I I I M I 11 I I I II? 



coto «- OJ 



SS E 






M I I I I I I I I I I II 






I I I M I I I I I I I 11^ 



sss 



7 I M I I I I I I I I I I ISSSS 



S I I I I M I I I I I I I lg|§^ 

2 «»«"»—" 



C I I I I I I I I I I I I I IS&s 



ssi 



S I I I I I I I I I I I I I ig^ss 



I I I I M I I M I I I l«§g|§ 



S I I I I I I I I I M I IS;S!8;:S 

^\ r«- to *_ ift 3 



3 I I M I I I I I I I I issfss; 



I imp 



*-i cm" V to CD o ip o o' 8 8 S --" 8 

2s sssaaa as"***-! 



58888 - ®-^-°-®.^-°- ®-8.ggg§ 

safsiSsS KsssSS SSsils 



I'S 

ll 



flll 

up 



108 



Individual Retums/1977 • Tax Computation and Tax Rates 



E 

8 



S 

o 
a 



< 



(0 

>> 

A 

■a 
e 
a 



DC 



>• 



C 

o 



-i^ 



1« 






lis 

lis 



•"las 



its 



u 

o 

3 
M I 

O ^ 

u 

e 



c 
o 

e 

a> 

a. 

• 
c 

(O 

"5 g 

« 
c 



ills 






;s!si 



^ T-woa>mio r- to ^ • 

Sin o> CD <P *- a> 03eM--i 
(O '« (5 ? r- <o »- ■v o I 



5 5*^ cart 



o ifiCMoinotM tntpf^ininr^ OQioinr^c 

f^ ^asooNv ^<Scgma>v SAnocpr- 

*«4 (fi en in r- o> r-- co m o <t> m r- ^<ort<n»c 

8 "'"^ -- 



1^ mc>ja>T~Q^ O)u>ou>o<p QSPQVQO 



•- S^oi-Jw?^ OT^SSSr- oSSKqS 
P^ ^T-r^rti^en ^abKift»-cn »^_«i®cgoS-- 
tp oT csT o" o> ^-' cj cm' M op 55 q" in <r»<p^-'cM" 






S S-voJorlj^ «^i^«a>S5 SSroowi^ 



*^ — " u> V <n" cJ --" •- 



in(00>'-»n ojaStntn*-- — 
»*^ ^ rt PJCJ »- ^ 



s ussssa sssjas stssss 

r^ oiSoin'- *in-«r^rt«- •- 
T- ^" f\f o* — ■■■ — ■" 



.cDOWcor^ ^r-rtiniooj 
? m h-" CO Q Q t^' c> »n ^' 
Scotncg^iA ^ r^ — 



fl» acooomo c^^oor^r^ Q^99>99 

tn ?*-At-U{>j •-oracDCDco mooojtpa 

«• oco^cDooo cy^_^^»-in^ oao«a>^_in 

«o T-" <p cJ erT m ^" o> «> oo r-" ^" e5 f— "cjcoo**-' 

O tOObtoSjoioO d&(D»^^'n »A i~ 



'>tM»-a»<o^' encM«-«-»- 



o in to 5 ^ » mepr-teflp»Q <n »- h. »- S r 

te ®tn"~<r>»-co f^3^ w S O} ■« T-_eo in to c 

fC minoiwo'ep' <o o r--" oi" ^" »o mVioV 

^ & c\j r^ 03 A o Q * u> oj (p »n ^»^»- 

in ^aiesi^.-^ A>-aDinA<M cm 



9 oimocscotn apcutpi 

8Qao^»-in5 *Ort' 
A h~ in o CO d> •- A <D < 



>C M cr> CO £3 
- c\l « <o CO eg c 



f ^ at r^ csj in csj to 9 

f r^ in 'TO>»-p»d 

B^rj iAin<c^r--0 

7V*M C>0i--"C50Q 

5*^ <^ m h- SS oj (o 



- CM »- oi •■ 



at *-Qto<p^~cD a>csicoo>r-» i-c»<ooq)r- 

r* r^^eoooin iacqcskdoS 9^A>-^in 

u^ in«ncb<M^^ •-ino'^^ao aocDAoc^tD 

to oo" in v" lo »- '-" jjj <C ^" c^f JC 2 ^ 2 C; '^ S 18 

8 mincoc>^ma5 ^cgc^SSd> r>~Smo)m^ 



•-njoiojcM CM*--- — 



A ^Qinm^o r^9a>cocsiaa ^^S^'^QS 

5*" lo in S_ S S_ O) S In o 5_ O. K_ 3, S\ 5 ey S — _ 

CO in ^«n'i*-"c> ^ o in o& <n" CO in eo irf oj »n <o" 

^ ^rtr^^-»^ m^r>'~^<M mCJ*-»c?io 

•o coinr>CMeoo ^cgisiO'-o »oi»»«^ 



•> -v t- in -v r~ T-<oc*>a)cn(D 

- CM CM CM CM CM •• 



QuSw^vcn mar^coA^ e5»-h-*-«i^ 

w Sc<o*-<o*-co h-0o«flD«o ^'-cninScM 

ainacToooQ ^or^o>»~'in opVinV 

ScMr-o)Ao otfiinS«in ^ r^ •- 

^nci(*-*-oi A*-(Dtnecsi cm 



incom^tocM »- — 



IP 

Its 









Is 



1. 
8," 



I3S 



lis 

lis 



if 2 



c« I ' ' '»^ i*-t— ^*c6(B c^oic^inrte^ 

cf * 5? 5 <C C> '- ®" V CM (o r-" CM 

8 CO <5 ^ CO CM CM rJ A 



I I I I (o ?^ 9J§ *^'" 



SCO COinCM^CMO) OCQC 
T- in«S<©^ — oi * ^ c 



- in o> CO in 



CM CM — — • 



8 111 ISS SS^^liS Sif:SSP 

at d> *- in * •- » ^ rt mrtcM^wc 



I I I 8 r^ S »c3£o»-S t-cmHSSoo 

Oiooi *coinor^a> cm_c>Jco'-_co — 

.-" ^-" »n ^' •-' ^ c5 in o" m m" r--" cm 

• mcM ■*(OQin'-Sj T- CO 

— OO ofttft^CMCTI'- »- 



^'<Oco' o as cm' ^" m" CO oltoaai^ 
• «oo ^rtcain — o O) ^ A 
<D^ incor»-ocoin ^-- 






CM — 



S-^cpiAr^n incoeomcD^- 



8 1 ICOr^-r-CM cM^inco»-o <P*CdOQ^ 

^ «-<oeoCM CMr^cocoo* f—*^(oeM — 

V" cm'oocsi^' V u> CO •-" r-" to co'q<o^" 

4 • f^ 5- d lAoincMh-^ oR 



ococor>- in<ococo^CM OJ»-ino>coio 
o" o" in iri --' ci to in o> 5" co r-' o 00 — " 
*-QS^fe <ii^oin»-o o> ^ ?) 



I itnmr-O) <po<&oin9 aoa>^mr— 
CMOAO^ COCMCO(OCO<- oicortinco 



|CM<PCO<OCM CMOgomQcp CO CM CM CM CO CO 

lcomcM*-cn cOaSSiaco mocMi-ino 

mcMO'-in cjinA<oa>^ »Ccor-_cM'- 

cM^'tto'cM* inoVo'csin co'oD'*n^" 

CM S r- CO ooincMOinai oS cm 

CMff^r-dS S^coSicM 



iinocgcocM T-cpcpcMOn r^cocMCS^^ 

■ ocDcpOV co»OTco*rt ^f^'^'-^^ 

*»-_*iBo, ^ in » cor-,?.* <oco coo coin 

^' q" <p ffl cm* <p i— ot" in" o CM 5" r^ o" » ^ 

»-3?>inm or^oin^Q ob ■* « 

'~co»-rt <ocoh-ocoin -v*- 



-(DtO^ COCM'- — • 



i»-co»n»-(0 omr-om^ OQcomr^CM 

I axnaoi^ ScpCMcootco v^mocoi^ 

CO 00 1*- CO oino_ej>co_r-_ ^locoincocM 

S"op"»ncMO g'cpcor- q'co h-"co"»o^' 

oocooo oaoJScMffiin ^ r^ «- 

5j ■^ ■^ CM ® •- 33 in as CM CM 



CM -W CO CM 



I Aui3tt3 r^Sccr-n*- rtSoSmcM 
in^cboBo co»r^cD_'-_co_ o^«co 



• CO scMcor' 
U^ CM?4^ -■ 



IS^«u^cpS S>---SSf- co^<oSn?> 

O^mco^ •-coo«'-co r^oo^c^cO'- 

S'l-'incM'o cM"cooocog'in 7>«nr-.'cM 

tp^>in<5 oo»cM<pncM cmA 

^om-- *in^^co»- '- 



— CM — »- 



lOinco^f^ Q'-r^mipr-- QOiomh-CM 

Irtr-^QQ a^CMcooj^ cDnnocor^ 

oc>(r>.99 cOcooottcor^ ^cDcoinScM 

a"»(0'coeM* ^'wiC^^'oo" -■-^--— " 

Su<-o ocou7CMc&in 

•ftr-^-w oo»-eom<ocM 



r^ com V 



CO V CO CM »- ■- 



J. 



■B 
I 



a 

Ti 

■5 



ggg°.cy V<oa)OinQ S"*SSsis 
■jrJDOS'-S mmmvIvIm 85 ^ ^ ^ E 

a iiiiii mill iilii? 

o£^SiS§=' 3 3 3 3 =) 3 ^ SSSS 
SSiSIotSS mSmmmm s«»&s>«»*» 



I lllll 



tj cm" ^"^ (O <x» o" in o S ^ S S s£ I 



a 3 3 13 :3 3 : 



oooo_Q cMvcocDoin SS^sSg* 
S4«(SSm mmmmmw S«»mS»wm 



Individual Retums/1977 • Tax Computation and Tax Rates 






o g 



Sa 



s^s 






3 £^ 



2 • 



I m;2 IS I I I is£ sagsss 

' r^ •-" tp" o cJ o <^ 

CM ^ r^ m '- 



\ i \^ \^ I I I I 



o^ r-- o (^ rt OT PI in 



PO irt O OD •- 



is S=s 



3 I I IS iti; I I I iss sgssa 

•- cj •-" c? p" OJ cm' >r> Iff" 



^ r^ M o>o«^ 



2 1 I I S I 2 III SSS oSSS§3 
3f i"" P S3 



2 I I t 2 IS III g*S S^^SS 

K * r~ OOrt S PJ 1- ■* 



S I I 'v'^ I f^r^coS <p^oi3<-(D 



f^ (O irj i7) -^ 



S I I If IS II ^i^SK SSSi^Si 

§csj — " q"'-c»(0 io" (P o eo" '-'" 

rtr*-<D2 oo ^ « 



A 1^ O CO CM ^ ^ rg ^ -w a 



sss 



S I I I ) I I mmStnSs % cn a> A iM ^ 
^ ^ ftj ^ o) (D a> r^ oj o o) nio 



•« IrtCsiCMOJ-WeM Ol^pOJ'^C 

r*. I I I I I I kncMU3CMina> cor^^o»«dr- 



en r^ ^' S CM CM 



A I I I I 1^ ooiair^kncp ocMOJCsimv 
9 CO A CM r^ lO C3 en CO 



I I I I I CO (SmKi^cM^ StAio^^^ 

--" « cm' •-" ^" in" 
•- $CQ cNdo a> 



a I I I I Ig SSSSKjS SCrSSSR 

»^ m ui r^ r- S CM r^ co co cm « S cm 

«p " r-T cm' cm' o> in op" Vco'ioV 

fl» cyr^eg'-io^ ^ r^ — 

^ cocscomuScM CM 



8 8 S - f^* V (O a> p" lO o" P" O CM «/ '■" i 

'-i.'-^-'-'-O'- T-^^-^CMC? lAi-M«Avr2 



^SSSS^ ^M^Am^ Svi^^MM 



af^ 



Its 



Sss 



i s 



a ff « 
"1= 



3|S 



^ I I IS IS SS5SS I ssSS^I 



;»»- 



ft I I IS IS ^sss2 I assess 

^ (--_ CO ^-. -v ?4 * CO ^_ ^ *4 A R — 

gj en" cm' <o o" ■* ■— " V m W m ^ 



-'.- RIS3C- 



a f^ 3SSS"'"' 



I I II I I MM 



§§ ^liSift 



8 I I I I M I I I IS:: ggSiCSS 

C» O <D CMO^pr^r- 

I' .'■-" gsss?-" 



S II II II I I I l»S SgSSSSI 

ol o> A C*> CD ^ <D w O 

o coeri" ee'r-'g? v'c-i'— ' 

A • CO •- « ^ 



II M I I I I MgSg ^§§§i^ 



^ m p p m ^ 



I I I I IS I I I I 



CMC\f <t)^^'r~«- 



eo CM ^ CM 



M II Ig II I ISK 



s ' " 'iS?sS§ls§ 



8SSt~- 



M I I IS Mils? S»S33S 

^^ ■* CO h-O'-^^CM 



8 I I I M S I I M RS S3S:£SS 



11111° M lisg S!38SS3 



CO men 



f 3S° 



p«> m CM m X 



;888g~ jssgss g"555s 



1 illll 



3 3 3 3 3 5 3 : 



SS cMVfompm SSjcS 

5&|AaSm mmmmmS* MmmSImm 



8S 



109 



110 



Individual Retums/1977 • Tax Computation and Tax Rates 



1 



s 

B 



it 

i 



5 



m 
V i 

V 

I 

at 
? 2, 



as € 



'! 






all 



hi 



I 



& 



III I iS§S5 



III I I I I I I 



IRSSSS 

tn ^ ■♦ »- o< 



III I I I I I I Isss; 



ill I I I I I I f gsgi^ 

O GO (O <n T- 



TTTTmTTfgRMfl 



IN I nu^i 

tp' oi'ori 



nTTTTTTTfg] 



sas- 



TTTTTTTTgjffff 



I I I I I I I llgiiS 



TTTTTTTTFgffilf 



SSB" 






III I II II 






Ill I 1 I I I I gSllgi 



III 1 1 1 1 



I *S?saR 



ill I I I I I I g§||$« 



ills 



I iiiiii iiiiii iifii j 

■" iSSSSi iiii§i ^illis 
IsssSA ;;;;msSu 8»;;sS8s 



.alS 



ace 



.If 



II 



is 

als 



II II 



nTT 



I I I I I I is^ig 



I M II 



TTTT 



TT 



TT 



TTT 



I I I I I 



TTT 



TT 



I I I I I 



TT 



WWl 



O CM <0 CO ^ 

O) oj <o u) 9) 



r- 0> a> »f) cm" 



sSI: 



»o o» o tn »- 



no CM* g u> oj 



lO uj «Q 'T T- 



f:~SSS? 



^s s 



I I I I I I35SS8 

in CO — _ lo cv 



1 , 
^ f 

I' 



§RS§°- S88888 8.o8S8. - 

§»sts| IIIIII lllll° 
, ^.fl??l SiS§i§ 5S"'oS 

' S^^^^o oooooo ooSSS- 



ss^ 



R®.o.P.o" cm' V «> CO jp »f» Q<20SS_- 

StSSiSS SKft»S8 SSSStSS 



IP 

if 
lie 



Individual Retums/1977 • Tax Computation and Tax Rates 



111 



fl 



?3 
11 



r ■=• 



5 



|t|«i 



li> 



5 (kg-* 4 



m 



m 



lis 



llfl^ 






ri 



ip 






1 03 



ii 



R SSS§§5. S.5?.Sg§ S»f • ' I 



3!«s; 



f^ to ^ cy' 






i«- T- (o <» n ^ 






m Q) o cvj « S 

<fi S O S CO S 



rt eg oi to CT) CM in •- • 



0<T> <M CD •» 



s^a 



^ e^ K (B (O •- SI i« • co» • Siinmi-^ 



^ tn m »- r». ii5 iiS 



§ "||§§f ?S 






§2?»«" 



^ W iH eo CT> f^ ^ 



Ss^iis §§*" ' ' ' 



•-moo »-rt* w- 



l^ilii 



3n ^(D m r< tn 
S <K CM S) CM S 
5 sfcO'ncM- 



;§8S!S!«» 



srI?^ 



• «o » 5 r- CO .- 















io H*. <o ^, ^. '^. 'R. *". ^ o ^ 
*d •© ^ >''" V 9 9 ^ Q <C *0 ^ 

■""St" 



.- CM ^ m 






seaRaa 

m^ T- tn ?g 
co" w cy o 



^sisas sssskS ?s8SS* ?is?s 
g" f is'Sis IIIHS iggii 5SS"g'2" 
g if-asas esRCRs Rs:"8~>' -"'csg 



n tn 5 $ S en Q 

^ O) OS O) V CM A 

^ cStti to to \f> 



ssssag iS§5~5 Si5"iS 



■ji/j-v-wr-^ •«■■.- 



3 S rj 9 H^CM CM 

Q cr» o> V ^' V ^* 






r-' r-' to" >« 
CM CO •- • 



OU> to CM ^ 

T- 1^ ep Q 10 
^. "- ^. ". ^. 



SSI" 



§A rf o CO h^ CO 
«_^ (o aS r^ flo .- 

2 Sis if?- 



o> Q h- Q CM r- 
r- aS T- * n * 

a> ID rt rt if Sm 



!?.«lf : 5!^ 



s'Sg'«"8 



« Q CD a» CM r- Oj 

3 



.- CM ^ >n 



r^ oo_ --_ f--_ o »-_ o> oj ® CM ^ ^ m ^_ r- in cm_ 
r-" CO o> o> « h-' T- o>'o in »- »- cd'cd'cmo' 



»o o> O) CO h- en Q cm en o tn 

pi in ^ in r-- lO e^ 
3 ^ r- at CM CO cj 



en o m h- <p QincntQi-^ 

en CM ^" .- CO iri ^ .- es ffi (--* to 
CT> r- ^ e^J r^ «i ^ en 05 r- K j- 



eo eo ^ o c5 



# ui S CM ^ o ^ 

• ^ ^ CO_ i^ "-_ O 

to a>* o> CO CD r^ 4D~ 



f- 0» on in ^ O eD^c3<OCMu 

o«i*Or-ei eJJ^-.-cncM^ 

in T-" uj 00" CO V V o in co" m' - 

iri in V V f-" V V ^" 



CD CD ^ O) O 
W « KO CM 

w en fu « *n 



- §«llll «llll« llltl* 'lllls 

2 "ooolg 888888 8si§ii liiiii 

liiiii „vii-*-§ - •iiiS. ^l8°'-§' 

SMmcXSm mmm****** SmmSSm < 






rfe>g-*« 









3 i . 









lliil 



1^1 



F»S*« 



1 °S 



§ B S 









1 






: I 



Q o O) 00 CD r- ^ 



•n o en O) r>- 



sf 



to ■^ to CM >- 



3RS?c 

- *. '", N * 



s ?liSS.§ ?kS3S^ §§?• 



5 m ^ o ^ .- 









TT 



?3S§S 






TT 



■i h- a> CD •• 

CSOO *- ^CD 

'^. r-~ to En X 






1 — 5: 



Otn CO CM CM 



s:s*= 



inmcoao *r-»-o<oo> t-i- < 
^' m ^-" r-' « en «> ^' --' ^' r-' • 
CM o f* a> in CM 



T 



5 en CM in 5 

M* «?' ^' « V 

8 CM *" 









CM « (M •- 



in d> ^ w i/> 
o» cy go o' *n 



01 ' tnto'Vtn .-" W 



p53<^S5 •- 5 ^ r^ cm •- ^ CO CM I I 

<D co" 5 p" cm' ^' cm < " 

• r- rt ftp ^ ooen 
in dS m en 



OCM oo *- •- 






^ • f^incncncM o>T-o»-(ncii cm* • CB V cm en 3 



in .-" CD* 5" W" r O' en" •-' CM 






• ^- 00 .- flo »- cn.-irtrt»-r». ^cN* 
• CM 3s 35 ^ 



mi^ 



CD o> tn {■ 



'-eno_'-f--c» (oa}^tn<o>- in* 
oi' p" a> op iQ CM iri •-" r-" 
O) en o rt »~ 



§?3Ss§ 



IsMIFIilMfllsTT 

p in ® V r- -^ 

^t CM f- 10 ID <7i 

' »--'V(n'--" 



•f in ® V r-' ^" (p «n •-" CO m" ^" co" *n cm" 



S*" S K S r«- 
r- cno CM 



^ en p 2? '~ © S CM 5 CM o5 m lO * cm I I 
^- r- Oy p co_ en ^ f^, *-. '^. ". en en cm • 

'si 



rS (D p (M in 
0> 0>* CD < " 

m m p ' 



1 O) (D <0 CO 



Ii 



jgii liiiii iilli. ^ pl 

>8S-<^ ■• co"co'cririo" ooNiR^'c a ^«iS« « 

aaags assaa§ 2s-«-| i„"4,| 
Ullll llllll lllll* 8||||s 

>5^^BE ccrcccc cc333n _i-lQ3 

.■CCCC3 333D33 33 S P«*000 

^3333 OOOOOO 008888 ^kSXSX 

liiiis S522SS uUii l=«*^- 



112 



Individual Retums/1977 aTax Computation and Tax Rates 



■o 



c 
o 
o 



K 



• 
E 

o 
o 

c 

75 

o 

H 

•o 
c 

10 

« 

E 
o 
u 

c 

s 

o 
a 

■o 

_3 
V 

< 



N 

CO 

>• 



• 

E 
o 
o 



• ^ 

E I 
o § 



s 

51 

■o i 
• >. 

< 



S 

4 I 



xa 

cs — 



iliii 



^-! 






E 03 






lis 



lis 



liii 



I 



o <D ^ ^ o ^»n "A o * CO 00 • »o "W^w^o 

C •at ScDcsitncNj 



evioJ 









w tp 10 T- 
r- CO o CO to 

" S8S 



I • 






S SSi^ IS 



r^ Oi <0 t^ 



3glS2 '^^ 



•- to tncM>n 



r«- QQCil 



»rt T- 1^ CO T 



1^ o>u>r^ 'oca OQQO(n»- qcsi(B« 
» CO CO h~ »n o o CO ift t^ »- to ^<o« 



C0l0t^»-10 ^<0" 

locno'io'r-"-*'' <o" 
^ coS SI ^ "" 



°s3? 



^ O O CD 131 

«*t OC3> »~ 001 

A r*."" CO csJcb 

^ T * 9S 



S 



I 



i-f^COOiOJp '•-0<OCD I 

^€0(5r^oco tototoco 

iOc>iOr~"«>«> «cpio»-" 

OOO) CM O 0004 »- 






C^ O ^ ^ c^ •" 



3 SSS I3« 

^ CNj CM A en r-- 
«o « <o 



CM»0«CMi~ lOh-*-CO 

SCM O O 10 CM tO<OtO* 

cor— ^r^(0 lo*" 

ai" (p •-" CM V o ^' 



I I 






RtoCM iCMcor- a> •- 9 ^ 10 n iO'-(P<D ■ j 

SSSS°" 

2 CM 



r~ Aiocoto 



f-~ CM>- cocr)« 



■ocou 






S"g«fS 

eoo*o 



tlQCO I atCMOt COCMO>CMr>(0 oxn-^cM I I 

*• «o <D to lOcocMi/S^^ r-m^iA 

t^ to tO'-'V to' ooioa) cp (o'V'to*-* 

« I ^^o> CM-wr^ in o>evJ-- 



5» cfi O r^ CO 
f^ ■* (B o "* 

tO"r— "cm CMCM 

j toiBrt CO 



T- <&• ^eoo r^MineoocM o^<o« 
n to"r-"io' csiioto'cococD to 

5 .-85 SSSl^* 



n (Or. Ih-cMo <o<iSco<-tpo toco*- ■ > ■ 
e\ * a> c^atr^ o»r^o>tA* r-^* »- 



* COmiT-gOC^ --^O^^CM CQCDtD I I (DOa>*-Q) 

a r^3i^w»- »--cod>(pco inSAi ' ' ^r-eM«o 

^ --o cMr^-* ^ ■»»-'- ^ CM ocMO o>o>cotn^ 

of coco (vTip'o" ^" CO or-" or-' co'cmv' Vcm'— "cMf— ' 

lA (• 0>a>CO dcM^cortCO <D» *- • OXMfOK 

r- I i-^o) ^toa>cOcSi • ^ »- r^ eo 



I 



iti ■« |C3a)<- tpcocooapcM oa m a> 1 1 o>»cocm<o 

to « I CMt-cp oBo6io3:^(0 (Ort^ I I I co*<P3« 

• A 00>^ ^iO»-Ob«-tO «• •- oSocOt— 

CM <p*-"o' rocMOo'r-'ocM" »-' " 

a»»o * 1- 



• S8S 



to to jr— cpoito cpmiocMT-CM r-CM^to* aocMO>opcM 

CO r— loototp*- aScmcd^co cocdcm* • ■ r-*-cDmcj 

<^ Si^ioio cjffieo»or-*rf '- • • • o « •- ^ 



S^ ■- a>^io(oa>eM 
T- tp to di ■* •- 



^ »— ^ m ^ CM CDa>U9i-(0 «?<D^-- t— r- Q ^ (P 

40 I t0 1- a> c&<oco^CM ■ itSr— a>m 

jg ^~'^rt to"^" i-To*-' 



fco I^CT>V3 a>i--<pr— to» (Dcooico* I cof— cor-r- 

oS IcOr—cfiA ^co^cDCMoa ^-inft* ■ ■ a> ci> t- o <p 

CO ^ CO •- oco^O) — r^ CO" • ■ <o to o m 

Uf " ^" ^" to" CO C3 CO "^ ^' ^ '^" CO CM lO" ■*" 

A StO CO ^ •- »- 5 S ^ *~ 



XSS -CM ^(DCOOtOO C? O ^ iO ^ S 
*^.R.^O»- — "---SJCMCO tQi~«^lA<AQ 

asss** •••'""^? ?"sss^ El 



>£§ 



I st = 



t??^4 ssssss ssllls lull 



■g"-"-"-"-c3 CM ^■" co' Ct) o to' QS'^SS - ^^v*S5iS» 



ssisiss: 



ll; 



IHH 



Us 



liln 






g»- ^ l<fi^ coo>f--eMtoeo -vcm^cm* i 

f— 'cm 'rtco tA^WiocMcO *-cM^r-" I 

lO • *- *M lOlAcD^CM^ tOCD^* 

Sf - • • • «- ggg gsj-- 

« CMI-r CO 



RCM I m I toe 

cp I CM > tncj 

a» N • CM u 

r«r to" • * 

5T 



•-CM^(pCM<- tQCMOCD 

SCOWAtOO <0 r— O *- 

r-aS»-o>* eotooo 

•-"o>cMi-."eo to r— cJi--"^" 

• CM* 0>Q9 COCMCO* 

01 too ACO • 

S!i S3 



CO"" T~ coc 
*>^^CM a>CMCI 



I lO I 0>(0 lO^CDCOCM^ 0>0 — f— • I ^oir-coco 

■• loiA CMVWV91- cogacM*-* ' ^NmtOiO 

- • *-o^iooo> -"-CMco" rt»» CMf-r- 



CM tor- ^ — »o 

■ -5E S 



g|?'si 






iS 52 IgSS 

CO o* t/^^-^K 

if ' •■"? 

8" 



SO>f--»-Q»- r-(OC3^ I I 

»-oocoeMm r-cocoSj 

' 5"tocsio>»-" f-'csiV--" 

SSHSS S8~- 

* to S) CO o <o 



•n CMto I o <~ (p 

^ *p • ' r— o>io 

5 CO • ^ o 

"^ 'cm 



fii §' 



r- »-r». r- CO 

»- ' CM CO to 



g SS IS I I 



• Ob CM CO 0_ CO ■— 



SI- lOiO A 



s$s 



8» IS I I 



•vocoioto^ no^^r-* 1 

'-Kj«t^O)Q OS^CMtO- ' 

^_(0_Sco '-^^^ ^_(Oi^_(B 

T-O«cofip 5co« • 

*- oo_r- oi--.* CO"- • 






S "? '8 I I gslgjg 

i 



SS KSSf: I 

■^ <£> to ^ • • 

V 2 r»-' "o" r- o> cm 



DNcoma 



COOllOtO^ CM 



Oitotomt^ 
10 ^1-- S to 
.— _to_o *»o 

»-"<o "w'r— o> 



o^. •- »o 



|(o> r- Q9a>(0(0to <p(pto> ■ I coto^r-oi 

ld>* CO ««m5<OiO SiOQi* • ' C00)*0»- 

to •- coin^r-o»t c^oo iouirtoaw 



« to *f V <o a> o ^ ^ r- 



9* r-co »■ 



-cor- »- r^ CM 






IS" 5 ^5S*o53 5coo* • ' 

a> Ai r— CO CM ^ CO CO <o •— M 



SAa> too 
a»co ^ w 
CM CO (o eg" 
• lOtAcQ 



o ta I n to ^ 9 aiootoffipco tor— « |» 1 g>r^*'>*5^ 



COCM tococo* — -. 

• CO r- CO r- •- Q *» 



— "co 



^ CD CO CM CO to CO o r— T- n »-_aS 
o> " • too* o> to'eom'cMOo 99! 

I rS eSKSsS a* 



•- r- cooio 



a> <D to •- a> 
I ^ r- SS 

2S" 



5 I 5coSco X£TO?Mr-5 «S« I* I 

*- • ^ r- «* o^StococoS too* 



3io Sa 



• Sol 

^'cm' 



XSS-w ^(oooptoo oc,.,-, - — 

'^^'-'-^'- T-»-^^CMCO ift"-*^****© 

2t3tS'~** t0**nv*viv**A "•'»^^^E 



a -.= = = 



III! Illlll llllf? ^.Iflis 

£££3 333333 ^3^„„X J5*« OQC 



2 ^. "-^^.o cm" ^' «o" a>" o" *o 00 o o ^. 
5«4SSSm m^mm<»w 3««m«^<S^ 






Individual Returns/ 1977 • Tax Computation and Tax Rates 



113 



s 



i § 
• « 

E 
o 
o 

c 



•o 
■ I 

3 5 



(b s 



fsj 



ilii] 



3ia 



till 






a i . 



iilii 



li. 



■5 • 



315 



* <o cy oa A (D (D _ - - -, - - — . — . 

* * "" ***" S "R S? ^ ^ '^ *"' 2 

• r>~ A «D X »n 



§f i:i8i: ai^KR: SSSI3S? fS8a8 

r^ C7 * * • — " <o ^' «o CO •- C5' • o 

S 7 S.S.3.S t * 



§ i: 1^ i: 



S3'""-' 8 






^ in" ' ' &m *- • tn T- ^ A cnj 10 a> •- m ■ kriA^r 

1^ (O - T- ^CNjogr^ r- 06 — — m <0 • »- c 

a! f : ■ • • - -pj» <^- • ■ 



I loc^ a)" OS T- »- 1^ r^ Q « cy •- I oooo*-r- 

« > > ■ joob^m cu* > ■ CD 

tes-" g 



«D intDr^cDOtA oeotDoaoBco 99<-eQ<-> o 10 *~ ^o ^ 

t- lo CM ^ ^ o »- lof^^-gaio^ wo^o*-' Seor-no 

0» coiovS— OD eneM^#5o>i^ m ^ t- «S cnj rt»-e>ttDio 



toco»-rt<(S(D oo •- < t^ e^«o tna»9>n(D 
of cm'' " ' r-."' ■ " cm"* coco c^aeoifiai 

ST ?■ • • ails: 



SSSKSg a=92S£ ssse = : 

' W ■ ■ o> ^" cm" * 



CD — «NOCOS CSJ CO O OQ (P (p tnCMOOT-* I r^CMaT-<p 

s sssass sssssi ssss' ' srss?? 

Sto' ' ' ' ' •- ' -^ " « CO cm"2 *^' ^ cm" cm" JO* 

io«i SS *" $ 

ft" "" R a 



maaQ*-cn<S oj ^ ^ A ^ cm h-mr—^* ' r.tp^cMCD 

h-cy-wift^irir^ — _--h-_*CM<» coco<Doo csiaS»-»o^ 

^ o) " ■ " * " CM ^ ir> * f>-" q" «o o <p o» s er> ^~" ^ 

^ t • • • S^ SSgr t 8 



CM A JP "^ 



2 XS2S5R gSS^i:^ SSSfc: I SSSSS 



SSS-*^ ^tocopmo qSS3'-8 



ill 



lilils s"=s2ss ssiiil |-«^ss 



I , 

IS I 

U I 

is S 

in 

III 
ill! 



114 

Individual Returns/ 1977 • Tax Computation and Tax Rates 
Table 3.11— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, Selected Items by Size 
of Adjusted Gross Income 

[All figures are estJmales based on samples— money amounts are in thousands of dollars) 



Size ol ad|usted gross Income 



Total income tax as a percent of adjusted gross income 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

Income 

tax 



Number ot 
returns 



Adjusted 

gross 

income less 

deficit 



Total 

income 

lax 



Number of 
returns 



Adjusted 

gross 

income less 

deficit 



Under 5 percent 



5 under 10 percent 



All Returns 

ToM 

No adjusted gross income 

$1 under $5,000 

$6,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Joint Returns 

Total 

No 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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 

Nonfolnt Returns 

Tom 

No adjusted gross income 

$1 under $5,000 

$6,000 under $10,000 

$10,000 under $15,000 

$16,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 



All Return* 

Totil 

No 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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 

Joint Returns 

Totti 

No 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 $30,000 

$30,000 under $60,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Nonjoint Returns 

Tout 

No adjusted gross income 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$16,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 



64,3«1,13a 

7.117 
4.942.806 
16.674.964 
14.014.419 
11.309.909 

12.059.875 

4.759.884 

1.134.196 

224.626 

53.343 



37,403,914 

6.553 

11.101 

4.234.326 

7.880.102 

8.691.924 

10.849.826 

4.440,380 

1,038.018 

206.065 

46.619 



26,977,224 

564 
4,931,704 
11.640,638 
6,134.317 
2.617.985 

1.210.049 

319.504 

96.178 

19.561 

6.724 



(2) 



1,097,704,069 

-508,049 
19,942.485 
119.979.600 
173.749.552 
196.382.492 

290.482.450 
173.820.130 
74.610.076 
29.392.997 
19,952.338 



821,114,840 

—448,444 

38,991 

34,773,885 

98.917,953 

151,731,065 

262,159,240 
161.996.746 
66.167.135 
26.826.533 
16.961.736 



276,5i9,2» 

-59.605 
19.903.494 
85.205.715 
74.831.599 
44.651.427 

28.323.210 
11.823,384 
6,352.940 
2.566.465 
2.990.601 



1$9,79«,a24 

50,381 

661.194 

8,405.262 

16.840,173 

22,963,522 

40,836,191 
31,529,991 
19.391.290 
10,263,683 
8.865,136 



123,038,243 

43.470 

9.950 

1.271.653 

7.304.M7 

15.896.832 

35.570.797 
28.764.649 
17.445.771 
9.268.326 
7.462.587 



3«,758,Mt 

6.910 

651,244 

7.133.609 

9.535.866 

7.066.690 

5.266.394 
2.765.442 
1.945.519 
985.357 
1.402.549 



10,813,496 

4,164,540 

4,678.969 

1.547,010 

272,677 

110.155 

37,337 

10,968 

1.655 

185 



5,013,623 

5,364 

3,192.876 

1.416.131 

255.588 

98,049 

34.126 

9,897 

1,431 

161 



5,799,973 

4,149,176 

1,486,093 

130.879 

17,089 

12,106 

3.211 

1,071 

224 

24 



(51 



79,427,568 

16,392,088 
35,326,566 
18,128,922 
4,587,969 

2,619,649 

1,386,993 

710,644 

212,288 

62,459 



50,742,758 

22.885 
25.334.049 
16,613.291 
4,315.250 

2,325.574 

1,257,499 

641.966 

181,373 

50.871 



2«,e«4,B10 

16,369.203 

9,992,507 

1,515.630 

272.719 

284.074 
129.494 
68.679 
30,915 
11,588 



2,290,047 

443,517 
953.478 
592.343 
167.674 

80,778 
36.970 
18,835 
4,871 
1.582 



228 
659.781 
541.902 
149.153 

71.013 
33.905 
16.753 
4,250 
1.346 



443.289 

293.697 

50.440 

8,521 

9,766 

3,065 

2,082 

621 

236 



19,712,340 

745,937 
8,162.643 
6.427.817 
3.157.274 

1,077.547 

121.410 

16.508 

2,637 

667 



•303 
1.024,445 
5.666.291 
3.03O.2O4 

1.047.077 

115.469 

14.392 

2.317 

462 



745.634 

7.138.198 

761.526 

127.070 

30.470 

5.941 

2.116 

320 

105 



18) 



225,667,249 

3.400.885 
57.876.814 
79,886.525 
53.662.407 

24,822.113 

4.350.861 

1,078,526 

346.461 

242.666 



161,507,856 

•1.458 
9.296,165 
71.004.009 
51.529,640 

24.106,089 

4.130.501 

944.513 

306,417 

190,064 



84,159,3«3 

. 3.399.427 
48.581.649 
8.882.516 
2.132,767 

716.024 
220,350 
134.012 
40.044 
52.602 



10 under 15 percent 



15 under 20 percent 



20 under 25 percent 



(10) 



21,706,837 

36.724 
3.001.128 
5.084.551 
6.069.193 

6.616.510 

852.892 

41.162 

3.926 

751 



13,906,822 

•142 

4,967 

788.424 

5,394.401 

6.441.872 

835.716 

37,257 

3.435 



8,200,015 

36.582 

2.996.161 

4.296.127 

674.792 

174.638 

17,176 

3.905 

491 

143 



(11) 



384,407,7*3 

134.747 
26,498,565 
62.498,943 
107.070.577 

155.557,712 

29,332,116 

2,533,305 

506.908 

275.919 



290,113,552 

•458 

44,989 

11,186,464 

95.668,637 

151.574,573 

28.700.796 

2.268.391 

441.820 

228.434 



94,294,241 

134.289 
26.453.576 
61.313.488 
11.401.940 

3,983.139 
631.321 
264,914 
64.089 
47,485 



(12) 



(13) 



48,122,908 

14.830 
2.946.264 
7.869.716 
12.888.456 

20.087.279 

3.891.273 

326.634 

63.879 

34,586 



36,339,572 

•56 

5.114 

1.192.027 

11.389.652 

19.566.803 

3.809.213 

292.284 

55.743 

28,680 



14,774 
2,941,141 
6.677,689 
1,498.804 

520.476 
82.060 
34,351 
8.136 
5.906 



•6 

24.899 

949.442 

1.770.156 

3.738,911 

2.413.018 

133.946 

5.772 

1.026 



S,770,56« 

•5 

•10.668 

5.741 

7.234 

3.255.536 

2.357.751 

127.600 

5.170 

861 



3,266,608 



••14.232 

943.701 

1,762,921 

483.375 

55.267 

6.346 

602 

164 



(14) 



233,570,738 

•20 

223.163 
13.164.166 
30.341.624 

95.049.483 

85.689.946 

7.998,736 

742,562 

361.039 



176,554,696 

•16 
•90.238 
69.185 
134,121 

63,969,902 

83,735,910 

7.598,662 

664.630 

292,031 



57.016,042 



•■132,929 
13,094.981 
30.207.603 

11.079.581 

1.954.035 

400.074 

77.932 

69.007 



(15) 



(16) 



39,895,050 

•3 

35.759 
2.086.341 
5.266.222 

16,821.601 

15.059.232 

1.431.642 

131,463 

63,897 



30,134,829 

•3 
•15,526 
11,146 
23,036 

13,843.562 

14,711,622 

1,360,116 

118.137 

51.684 



9,760,221 



••20.233 
2.074,196 
5,243,186 

1,977,939 

347,611 

71,627 

13,315 

12,213 



•942 
39,957 

488,602 

1.106,598 

309.897 

10.385 

1,799 



1,324,348 



"589 

•942 

■3.860 

4.465 

1.002.803 

300.360 

9.793 

1.546 



36.097 

484,137 

103,795 

9,547 

592 

253 



(17) 



7e,S77,SM 



"3.120 

■10,017 
708,638 

11,696,806 

43,565,888 

18,653,841 

1,295.737 

644.537 



59,887,700 



••3.120 
•10.017 
•72.396 

117.107 

39.861,652 

18.066.440 

1.219.735 

547,234 



16,689,884 



636,242 

11,578,399 

3,714,236 

587,405 

76,003 

97,303 



Footnotes at and of tabte. 



Individual Returns/ 1977 • Tax Computation and Tax Ratas 



115 



TabI* 3.11 — Ratuma With Total Incoma Tax: Total Incoma Tax aa a Parcant of Adjuatad Graaa Incoma, Salactad ftama by SIza 
ol Adjuatad Qroaa Incoma — Contlnuad 

[All figures ara eatimatqe ba»ed on aamplea — morwy amountt a/e In Ihouaarxfa of dollars] 



Siza of adjuatad grosa Incoflw 



Tom Incoma ta« u a parcant ot adjuatad groaa Income— Contlnuad 



Number ot 
returns 



Adjusted 

gross 

incoma less 

deficit 



Total 

Income 

tax 



Number of 
returns 



Adjusted 
groes 

Income less 
deficit 



Total 

Income 

lax 



Number ol 
returns 



Adjusted 

gross 

Income less 

deficit 



Total 

Income 

tax 



25 under 30 percent 



30 under 40 percent 



40 under SO percent 



(19) 



All Ratunw 

Total 

No adjusted gross income 

$1 under $5,000 

tS.OOO under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $30000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Joint Ratumt 

Total 

No adjusted gross Incoma 

$1 under $5,000 

$5,000 under $10,000 

$10000 under $15,000 

$15,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$60,000 under $100,000 

$100,000 under $200.000 

1200,000 or more 

Non|olnl Rcbiim 

Total 

No adjusted gross Income 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15000 

$15,000 under $20000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Ml Rahima 

Total 

No adjusted gross Income 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $16,000 

$15,000 under $20,000 

$20,000 under $30,000 

$30,000 under $60,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Joint Rotunw 

Total 

No 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 $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Nonjoint Rolumt 

Total 

No adjusted gross Income 

$1 under $6,000 

$5,000 under $10,000 

$10,000 under $15000 

$15,000 under $20,000 

$20,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 



60$,«93 



•4,055 
•34 

27.203 
195.175 
351.897 

24,278 
2,530 



4S3,e72 



•2,057 
•34 

2,075 
90,445 
333,774 
22,837 

2,189 



25.128 

104.730 

18,123 

1,441 

341 



(20) 



35.771,171 



•63,659 
•642 

713,138 

8.065.202 

23.048.203 

2.972.777 

917,052 



2«,714,432 



•29,711 
•642 

45,936 

4,155,687 

21,919,040 

2,790,066 

772,147 



•,0S7,44) 



667.202 

3.909,515 

1,129,163 

162,711 

144.905 



(21) 



(22) 



•,752,6$$ 



•14.551 
•179 

184.196 

2.150.186 

6.319.958 

828,732 

254,392 



•,io«,a«i 



•8,525 
•179 

11.838 

1,087.235 

6.006.435 

777.750 

214,344 



1,«43,M7 



172,358 
1,062,960 
311.623 
50.982 
40,048 



43$,017 

•3.209 

•3,180 

•192 

•353 

418 

31.627 

2S4.994 

126.072 

12.992 



•3,209 
•218 
•133 
•353 

375 

2,778 

210,155 

119,621 

11,741 



•2.944 
•59 



•43 
28,849 



8,451 
1,251 



(23) 



W,»M,I27 

•8,966 

•20,166 
•2,419 
•5,953 

11,342 
1,359,950 
19,312.378 
16,072.542 
4,206.124 



3S,42t,7M 



•6,956 



•6,953 

10,150 

117.649 

16.336.540 

15.246,869 

3,698,451 



$470,074 



•18,666 
•731 

•1.192 

1,242.401 

2,975,839 

623,662 

507,673 



(24) 



(26) 



14,0$$,60« 

•3,199 

•7,042 

•803 

•1,962 

3.981 

436.468 

6.426,123 

5697,312 

1,508,628 

12,t7JJ«4 

•3,199 
•639 
•531 

•1,952 

3.673 

38.961 

6.394.235 

5,403,538 

1,326,838 

1,912,12$ 



•6,503 
•273 



•408 

397,486 

1,031,889 

293.774 

181.791 



t2^9« 

•544 

•203 
•73 
•57 

•135 

767 

13,668 

46,406 

21,644 



ta.iM 

•544 
•202 
•73 
•57 

•136 
391 

3,690 
36,329 
19,759 



19416 



••377 
9,976 
7,078 
1,886 



(26) 



14,721,420 

•1,923 

•1,706 

•812 

•1.021 

•3.519 

32.719 

1.064.084 

6.561,115 

7,041,518 



12,289,673 

•1,923 

•1,700 

•812 

•1,021 

•3,519 

16115 

313,435 

6,628.325 

6.322.822 



24M,747 



••16,612 
770,649 
932,790 
716,696 



50 under 70 percent 



70 under 100 percent 



(28) 



•218 


•724 


•435 


•59 


•525 


•303 


•176 


•2,286 


•1,440 


•25 


•468 


•303 


216 


6,147 


2,965 


296 


11,041 


6,974 


772 


59,938 


33.371 


4,319 


658.117 


352.656 


11,304 


6.648.642 


3.197.326 



12423 

•83 
•46 
•171 
•25 

•79 

296 

620 

1.991 

8,912 



•135 
•13 
•5 



152 
2,326 
2,392 



(29) 



•4M,I7( 



4,76l4ie 

•167 

•410 

•2,233 

•458 

•2,220 

11,041 

46718 

324,193 

4.380.827 



1,518410 

•537 
•115 
•53 



13,219 
333,924 

1,167.815 



100 percent or more 



(30) 



(31) 



34M,772 



2,7214$$ 

•118 

•236 

•1.413 

•303 

•1,310 

5,974 

26,116 

172,066 

2.513.806 



•73,4]7 

•318 
•6S 
•27 

•1,8S5 

7,255 
180,599 
683,618 



•6 
•73 
•56 

•133 

122 
702 
223 
129 
622 



140* 



•6 
•149 
•92 
•12 
163 



(32) 



7124N 

•27 

•674 

•692 

•2,313 

3,106 

22,946 

18,514 

19,099 

645,226 



$244$$ 



•6 


•27 


•23 


•28 


•236 


•176 


•58 


•592 


•489 


•133 


•2,313 


•2.076 


114 


2,929 


2.440 


553 


17,877 


14,402 


131 


10.250 


8,428 


117 


17.660 


14,732 


369 


472.427 


353,820 



1I$,1«4 



•335 



(33) 



(34) 



$37,106 

•23 
•438 

•489 
•2,075 

2,586 
18,030 
14,682 
16046 
462.738 



3«6.S$6 



140423 



•176 


•146 


•5.069 


•3.628 


•8.264 


•6266 


•1.520 


•1.312 


172.800 


128.917 



12423 

7.117 

1,160 

3,241 

103 

51 

56 
62 
161 
48 
24 



$440 

6,553 
964 
269 
61 
35 

49 
52 

152 
24 

21 



3,7*3 

564 

•176 

•2,952 

•22 

•16 

•7 
•10 

9 
•24 

3 



(35) 



— 4464S7 

—608,049 

1,920 

28,404 

1,213 

889 

1,437 
2,479 
11,906 
6390 
7,154 



— 410,100 

—448,444 

1.685 

2.360 

962 

634 

1.241 
2.120 
11.180 
3.535 
6427 



— 2«,1S7 

—59.605 

•34 

•26,044 

•251 

•266 

•196 
•359 

726 
•2,855 

727 



(27) 



•4*0,547 

•900 

•704 
•366 
•428 

•1,619 

14,423 

468,378 

2.829.297 

3,144,443 



$4*4,1t* 

•900 
•701 
•356 
•428 

'1,619 

7,111 

135.279 

2.416.255 

2,821,551 



147*44* 



••7,315 
333,099 
413,042 
322,892 



(36) 



i$o,ir 

60,361 
5,631 

42.125 
2,093 
2.107 

2,773 
4,958 

18.701 
8.001 

13.516 



•$,*(0 

43,470 
4,950 
4.064 
1.722 
1.641 

2.198 
4.174 

16664 
4.449 

12.437 



5440* 

6.910 
•581 
•38.072 
•371 
•466 

•576 
•785 

2.117 
•3.552 
1.076 



•Eotlmate should b« used with caution because of th« small number or sampis returns on wtilcn It Is tNisoil 

••Identifies (a) size claaaee tor wfiicn data -we delated because of tr>s small number of sample retume on which 0>ey were besed arxj (b) combined treguenciee or emounts that Include the data thus delated from anoth* size daaa. 
NOTE Detail may not add to total because of rounding 



116 



Individual Retums/1977 • Tax Computation and Tax Rates 



n 
E 
o 
u 



s 

o 

o 

■o 



■a 
< 



M 



•o 






S" p" «" oj ^" ^* <-" ^' V o" irT (Nt 



*^ *- (O r-. -- m oo»-<Dcn<» r- p 

c»r ■ o" cm' c\j' o V^ •-' v" ^" o" w> eg 



pc^ CO •- cu 



■ r^r^r^vr. i^ id v o> tt> tsi 
% ^ S >K 9R'^^~r^S 

^ *0 *0 CO ^^ ^*^ ^D ^ i"^ r^ «bi 



(OtO -W (D ^ 



S(D^* u> |csiooc3a> o>r-^a)(ocM <Qr>-c3ic 



to ^ • U) 



I ACO O I 



ss 






I '? 



IRSg I 



1 ("-SPf^© 0D^oo>--oj co"«cjoo>o> n |<r»r*-Q^ ^5"*^? 

cT <st <p' >ri r-" ui CO o> m oo •- cm" — I 

O »- S CO eoco-^coor^ r^ •- 



"•fit:" SS"9?SS ;::> 



> -w o o -w »- 



I tpr^ c 



I I^C'O'D'C »^»oeo-wco — a>«^r-.0> ^ cvr^r^tn ^(OOD^r>~ r-vcM--- a> * 

eoft*« BincM^O'a- in«<Dco ^ • r^ « •- (Oi^r-«D««> cococo^ * 

iO'-"c>Jif> oo g o" CO '-' <p" •— "r-Tco of of^-'V ^giaic^iqit^ Qt^I W^ 

^comcM (ocor^>n--S g«o u» eo ^ ^ cocj<pmQ<c> g co cj 



•- lo m qj (O 



c\j<A m cvj 
CO in <c CO 



S^ r' r-q6S6 »-q>K-Sciir«- r^aSguSu^cM 9 CMcowtotn^ mcMC>^^<p 5»nc4g" cm ^ '^cocm^ — 

rtob'-r^o^ eo(D«-^CMCo h-m®ino>co rt m<DOcor»._^co o^-_oco^-._S «in(*-_ifi co *o cmo_coco«- 

«" cij « m CO r-" g oj -r-" ■^" o> f*-" oT CO o' --" oo rj — " «r o» o* (O t-" (O co as V o" to ^" a> — " 01 g o" ^" r-' r--' cd 

u^ eo<c2Saiooair>~-vr^cocM c<^ ^mr^aoa>»a6r-.^r>-aD^ • n cmiccmoco 



w ga)g«to(0 iD<Qeotpq>m CO g ^ f^ cp q? 0» -- r^ co i— i*~ m cm o •- ^ cm co co in •- ^ - o> 

(6 »r~-^(So><o »-tftr*.eM&» a> O) a>ir> q <o ^ (poortg^J'^ a>«— cmcmcd*- cqoo^cm" (o 

«Sr^-we\(^^co CM-«rcor-5ir- cocoiDcsi^r- rt or-oooi--cB ^coiDi^'-cn ^-^tcM^ "^ 

g .^_-... ..._.:. ....... . ...... ...... .... . 



ssai 



.. , •- g T- ^ CM o> CO g «« to i/> — »- lotoo, 

■»-<p r^»co*-(0^ r-rtCM^ in irtf-cocMct., _. _._. 

o»o cDor^'-r»-c^ h- ^ csj vi_ c^in ■« ir>a> tnofoor- 

'<o<£> toio W^-"V V— " W" CM in <o' coin ^OloW'^ 



I A CM <n O CO 

I r^ r- O '- CT> 

'- CMCO CO ■">■ 

co" a> t^ m" to' 



r»^ co'W^^r-^- CM'^ODCs^oa t-oiott-i-cj r^ (7>oimr--u 
t^ t*JcJt-"o>^-"in g" ^' 00 ■^' CO «■' g" ^" g" 00 of oj" rf ^"ofg'cM-a 
Q otM^O^ Sr^*-cgwJco S5 c? * f^ 10 co A ^^ g <0 ^ 



ab A o (3> 
C3 CD m cvj 
r" o) cm" cj> r-" 1-" co" m" 
p CD r~ r*- CM in r^ CM 
B S r- o m to CO Psi 






I to en g g CO 

»*- to O S CM 

a> r^ cnF to" r— " co" g" 

CO ^ tOCM ^ c» o 

O CMC3 to ^ CM 

r^ CM cm" cm" to" 



V lOVQg^-u? togoocpcng gg^-r^r^o) o ostggi-cog cmoi-^cmo coin<-m* a> ^ icsteoinog 

SginAg^co »-inf^cvi*a ^Aqimgg ^ OtococDOJcB o>*-eMeM<o«- opg^cM" <0 W 'o»-0'-o> 
*CMCM*»nco CM^eor-o>r^ ooootocM^r^ a> •- cm a5 cm ■- to ^co<or>-»-<j> ^ 5 cm ^ f^ trt ocococov 



3 CO CO CO ■ 

S" o>" g oi" CO ^' 1—" g' ^ •<( cm" oo" 00" g' ■«■" to m" ^ ^ lo" oj" co" oi co" <o co" ^ g" r*-" <p cm g" co" ^" »— " ^ ^ ^" ai r--" m" g" 

t^if>Qr~iA f^ g CO »- .o 5 r-"5N^ "5 ui'-gcMgcS o>«-*«^co iAcocmui eo ^^^t3>o 

CO ^-_to_a>_o g_o_r^_^f^_rt K._^CM ri CM_kn ^ A en m C3 <o ^ r^ co r^ •- cm • *o r-- ^ cm co co 

CO to t^" to' g" »o m' V ^' r»-" V V—" j c^tn'tocDto m' lo ^' •»" r-" ■«■' '*"'—" * V to" 00 ■^' ■•-" 



A lOtncO'-g'V ^cmoxocoa i-r>.r<>ggcM lA tnggcMr^CM aDi-CMincMg a>cMr>>.g* cm ^ |CMa>-vmco 

8r^g»-CMNCM r~i-geir-.r^ »-T-g^o>0 co •- q &hq -^ a^ gcocoQCsitp cog^oi" O rt '1— CMOicooi 

CM to g o> o> ^ 0)_ to r^_ CM_ N._ ^_ cm a> * ci g ^ to co •- g to co cm ^ cm in ^ r-. g »- r-. co 1^ ■•- o ao o cm -^ '— 

»-' to ■*' g" ^ CO r^' cm" g" g" ^ co co" O)' i->-" co" o>" r--" o> V' in cm' cm' m" in g" to' g" V^ oi cm" r-' g' r--" g' »-' a>" ?»■" g" oi cm" ai ^ 

^ tAAgcn^ gr^Sr^gr^ q> ^ JM m K- m <A CO g g g g cm o in »- o •- tocooco m • •-.-«»■ co tj> 

^ cMr^_r-_^_f^ rt^^oicogg oig^_co_mh-._ o CMgco^g co*- — cooooo co at -v <j> r^ o a>w-^Tfg 

c*r ^ co" m" to" m" o> g g 'v" g" cm g g" m" ^ ^ ^ ^ co" m" g" eo" oi o o" ^" to" cm" a> o to' »— ' ^ g" O)" in in 

f«. — »- CM ^ CO^^ r». .- — CM— CO — — • — — CM — 



9 cp ^ CM CM — to ggtoggo) m g — r^ r>^ g « coggmgg cmo — ^CMa> otn^tn* g «- ir-gmgg 
S §co — — cog »-»rt(^CMOTg — *g«ogr»- »^ CMSojvgg o> — CMCMg— gg^cM* r- cm ia>go — — 
r» 0>«— lovtoco CM^gt^Oir^ oiggcM^r^ cm CM'^o.-^to ■wcocor^^-oi in^cM^ r^ u> oincocom 



* eocM — cMco^ — g — xrcMg gg^gi 

i "sKssi £ic=ss tea* 



cotor-gto mu-iT 



3 



Tcggco g — tt- — -- 

jcotog oS — o) ® CM CO 

S^inoj mgggf^co 

">' to CO tn" in tn V ^ t"-" ^" 



g CO r^ m CO 

^CM ^ o» C3 

t^ h«. O CM CO CO 

V g" eo" V --" 00 



• _ 

• 1 
o I 

• = 



at 

E 
o 
u 



E 1 

• s 

eo ■ 

ll 

I- 2. 



■5 
I 



5 S S - fy V to' «> g" in g" g" S S S — " 2 5 

R.R.Rg— •-•-'-^CMco g — 1»<4^5 P 

5885^ "t^??? ^"ZSSS^ rf 

4i*4| llllll lllll* I 

E5 333333 33_ SC 



is - - ""*- *^- o cm" -c-" to" eo' 



^ ^ s t 



> SSSSSs SoggS 2 g^-^- 

j ^(ooogmcs QOCMin--ir » t^ '^. mg 

- - ■ — — — ?MCMco in — «>«/»*»o fc- C g — Ki_ 

<A^i»tA_ ^^^^^^ ^^SffiSi 5 £ •^^^o 

A P c? ^ 0) 9 C 

s ig*??^ 

oooW S \ii ^ ^ ^ ° 



cogin ggtSgg- S x- - - --— - ^- ^ -^ ^^ •—- •" ^i_.-_--_--_- . -— uj= -t^_. 

— ^CM co^ — ^in— 3 ^cM^gg- — — — — Cmcm com — CMin— g wCio — — oj 

«*fAIA «AM«A«0«AM *J =} 4A «A 9t A «« M ^ ^ <A M •><» ^ «>0 V> tA tO 4A ^ _ ^ i>4 tA M «A 



< O CM -v to CO 



Individual Retums/1977 • Tax Computation and Tax Rate* 



117 



Q 

I 



optDOJ'-ooCT) oyooiDiotoQ i/iojc-3--eQO e itooj'-oDdj cMaOiou^cOQ uS^coo)* o ' 

r» n' c\i oi c\J ip ■-" rJ ip a> o* o oo »-" un n' o irT o M <^ fsi eg oj to — ' oi -ff a> o" Q op — " ut" c; (£>' o' 

p». m(pf~-inn Q*ooiniTico **(po^aioj^ r^ incOF~-*"n o^oo^ort ■^rorto ^ 

^_ -- rt CT> in r^ rt d) — tt o r- rt o O — _ lo r- ^_ ^ c^ en u^ f-_ rt o ^^ o r- *o o o f*- i^ 

■T .- im" ^^ in r-," eo tj> en" m* r-.* r-' ai o in ■^' «- xo •— ' c>j V *ri r^' eo oi cti eg' r-" »- o> o <o •-" 



to <5 JO ^M (^ 
■w' r> >o lo' lo 

lA 0> (M V lO 

(C CO a> d> ui 



•o csl o (M * to f- — en r- CD Sj r- ifi & r- ^ — i--. 4^ cj o cs[ * rS r- •- O) r-~ aS ^ r- iTS o f- f 

^ <5 cJ ■<» '- <M— oj o in lo ^' ^' iri "-' CJ tp m' ■— ' • op* cnj V^ ^' cm" ^ eg" o" ifi ui ■» — ' irT ^" (o -■ 

* iJS cnJ rt CO to n a> .- oi TO ry CO m co csj ^ ^ irt cJ CO CO <o TO a> — o> » cm co in co ^ u 

€>t ojin-»tiKij)ino<oor-.(oi*~ — cJ rt oJirtVJSoSt/»0<DO^-cof^^p3- 

V cm" in <£t (o in m* in" -w" V r-' V V --* jj 



in CO ^ u 
en qj o" q 



CM m lo to in min^ 






8 I I 

to 
«4 



!> ■- oo *n CM CO 



cooic? O) oo- 



ICO ■ otCMoomcst r-c 



afg: g l?S§ 



S I I : 



00 • CMtpoieoo c3^ino> 

CO tDCMtO-^CO CMin* 






lO'-Q'-c* •-coQ^'-r- ooiOiCO '- <o O r i {"---cm •-r-r-coin® •-(p*CM- 

I'-meoOh'- •-co*cM^co »0)r--cor--o ^" ' ' Icor^tp flDco«— eoai^ •-Roco* 

• CO CO to co_ CO *-_ in CO m ^ ^ i£) aa_ oo_ »-_ m o» * ^_ ^ ^ ^ m o> rt ^ eo ^ tn o 

S* CM* r-." co' «i eo" o m" ep' «i ■V o* <£>" 

— CO R ?Sf^ o5 -* 



.-ino> ^inco-Q'atcM c3a>a)o 



5 «SSSS 

fi • c\(^ CO oo 
«^ r- in ot" ^' 



t~-Q--co^ «)(pvr^coen comcocMCMco op j j icninin c>j«-«»-<p— ^oomm* co w 

'r^ioeO'-f^ --oioojoco co^coeoioco ot ' ' 'oi'W»* mto«n'-^m oiomto* co O 

^ ^-_ r--_ v_^ in in oo r* ^_ fv._ ■rf_ co ot co_ «_ co cm u> ^ co d> m eo O co oo in *- lA o 9 cm 3 

• •- co*«o o CO oo »*-'o) (p'o" CM eo »— lo ^r--"^" oo' co' ^ to' oo" m' ip co ■?— "to wf 

• i-S'»-»-'-^*^oi^eM 3 • ^ — •-— ?Seoo>r-CM* S 






3 I l.-SS 



ifomcocMeM co»-»-^-(OQ « i i— rnenr^ ir^QV<MS> w ^ too* o 



2? 



5l 



II 



o 



Ss 



S MiSaSS IgSSS^S SSS^S" S IligSSS ic^ksss sssk: " S ISSS 

is^ 'COCMto coc»CMra>intD*^»- c» -tn^-m cooiCMtorStocB^*- S a>tou 






-CM CM eo — 



CM CO CO m in m (O tn T- r 



-CM CPtOOOT^-^ to "-OlOtOr— lO cp--eM--o>o »^oo»co» *- o 
9to oitooico 9 • ^i-otn*- or^^omin cpSoD^* S 

3 to ^ 03 CM e t^OOCOOJtO CO in CM V o to ^ oo cm ■ iA 



cMcocotn in m to m -- r- ^ cm 



tpCMtn CMOO 

S 5 m S V 



r- oo^-— coin toininmcMCM o>'-"9''^'— »— <o oto 



StoininmcMCM o>'-"9''^'^ 
co^coc3t3>eo i-cnr-iAa 
trf • comcoi^-v cocoOiDCTiT— eoinoCT* 
of g" oo' o> iri cm" o" •-' a 



^cocotoo) OT-^r>.to^ r-2 
--•-•-»- CMCMCM-— cocM eo 
csT 



CO cptocoQcoco r--^o>r^Qffl f^cpCMin* 
r^ ^3'-«ineM co^cpocB* <»3»Tr" 
^ • CO to eo CO CM h^ c*i CM in Si r- m^oo 



^ t^ .- ^ »- ^ 



CO • r- ■^ irt ^ o 



_ JOico eoinr-.inQtD or^^CMO- 

cMoio>a)^ or~-mtM(Di — •— oeMcoeM-* a> 

CM ^ oo m in i/> CO CM in CMt3JO>co(Do oo 

• • — ^ ct — to CO »- '- 2 



(Q<-(neM aocMaDeo<~tn «tn«-tp* cm at 

loocoQO) »- CO r^ • Q OS eotntoK* — B 

• Atoco o) oS CO CO d? to ^ CO •- CO v 3 

cm' ■^' V V oo" co" cm' in" o ^-" tO' to" o" eJ 

• • ■»»■ Sotov--(e 



3 CM GO m 9 
in 5 I'' 55 



cogi«— CO cooo>a}<-in r»-c3)<ocom'^ o 

I <ooQr>-eM h-oicotoeMtn mi^oBocMtn fi 

CM « co_to_ a>_oi_^ to_to_»n co •- o r-- o ■v 3 

f^"^"^ •- o ^"^eo'incM oD'tDr~-'m"^ hJ' 



■ toap^h- O)co«oi(£)^ ^eoepin* 

I inCSotto "---eB^T-co co^*CMco• 

CO in (D <o r^to^incDin cocoor^ 

oDjreoof o cij o" m" m" CM ln^n*^-"^D 



^ «r CM »- c? o) CM 



CM '-in^OCpCM »- ^ O -^ f^ CO CM T- m C? CM ■■- 

m • ■^cMr^tneo eo — ^ -- r- in ■* oo eo 3 ^ m 

^_ o '-_ CM ^ in ■« to — ; ■-_ to_ ^_ ti co_ in ^_ h- ^ 

§•— o>meoeo aoooa3r~-CMco ot to in in i^ in 

cMinto r-.o)ffiCT>i— oo T-SeooteMCM 



- '- t •" Q «*oco»-r-o oo eo CO CO ■ 

- to 00 m in S-^f^oimo »- oj — o • 

co" o> TO 00 CO r^' o' cm" eo" w? to" ^* Q cm 

cMco ^inintoiri-^ 5 3 So ™ 



in K 

— » 

m" f^ 

CM (Q 



'.S^S 



icM — CMtoco *-cooeptnh- tocJJtooc^r- ^ 
^^co^in vcoto^CMca r^co«-r~min co 
cMr-coiA*- cMr-cM-^vos oif-^CMca"- to 



oeor^i^eo co^^oo^-■oo« CM^eoin« 

- CO 3 1 rt inop*-««-oi o :* CM o • 

f a)_ to in to o»— f^tomcM •— oii^-co 

3eo" r~ q" •- OS ffl" CM cm" o" (»" V V f~-' 

CO m A ior^9or-.S to ^ A cm 

•-•- '-'-•-^tooj ineo • 



CO to" CO to c 






888$*^ ■»" to" od" p" in o o'Sk^— '? 5 ??SS^-<^t' ■«■' to" 00' o in" o o"8XS'--'C 

--■O'- — — — SjCMco tn — vxAfAS O °^. P.^^ ^^S-Jmcm?) i7S^*AMM«fi 

■a sas^** ««w^w.«u s**^^^i - 2t«aS*« i^^suau a;;^^'^? 

I i||||| iiiff § mill I iiiiii iiiiii iiiiii 

rf~llil= ====== ==sas§ • §1111= 5SSSS5 =5'=f8 



;S§, 



08' 



|2 2. 



e «,- S ^- S- '^ ^ ■^ '^ "^ S y 2 "S * § § - S y - - - ■ o' cm* V to" eo o m" o o" 8 8 S ^- -m m "S ^- o" m' o" 

Sasass sssssa aasaas g Saxass ssssSa aasSas 1 *lass§ 

I- ° s 






|» s 

lil 






118 



Individual Returns/ 1977 • Tax Computation and Tax Rates 



Table 3.13— Returns With Earned Income Credit: Earned Income by Type and Credit Before and After Phaseout, by Size of 
Adjusted Gross Income 



[All figures are esttmales based on samples- 


-money amounts are in thousands ol dollars] 


















See o( adjusted gross tncome 


Number or returns 


Adjusted 
gross 

income 
less 
deficit 


Earned income ^ 




Total 


Joinl 
returns 


Heads ol 

households 

retums 


Total 


Salaries and wages | 




Number of 
retums 


Amount 






(1) 


(2) 


(3) 


|4) 


(5) 


(6) 


(7) 


Total 

No adjusted gross incotne 

$1 under $2000 


5,626,938 

43,702 

732,090 

1,261,005 

1,650,473 

1,939,668 


2,858,801 

42.663 
263.688 
567.411 
838.778 
1.146.061 


2,493,349 

981 
388,214 
615,044 
750,649 
738,461 


25,889,379 

-551,686 
877,450 
3,778,415 
8,308,897 
13,476,304 


28,158,503 

117.001 

912.176 

3.706.661 

8.159.458 

13.261.207 


5J13,155 

16573 

673,756 

1,159,115 

1,536,382 

1,827,329 


24J21,74« 

49.020 

892.028 

3,458,688 

7,502,632 

12,319,377 


$2000 under $4000 


$4 000 under $6000 








Size ol adjusted gross income 




Earned income— Continued 


Earned income credrt | 




Sell -employment 
tncome (net) 


Disability income 
exclusion 


Before 
phaseout 


Alter 
pfiaseout 




Number ol 
returns 


Amount 


Number of 
retums 


Amount 


Total 








(81 


(9) 


(10) 


(11) 


(12) 


(13) 


Total 


837,408 

41.269 
102.727 
182.793 
247.760 
262,859 


2,005,454 

67,980 
54,917 
262,772 
656,825 
962,959 


•18,889 

•7.102 
•2,846 

•6,921 


•70,897 

•34.769 
•14.799 

•21.129 


2,613,138 

11.666 

90.863 

370.136 

815.183 

1,325.269 


1,126,555 1 

7.705 
88.375 
363.555 
469.255 
197,664 




$1 under $2000 


$2 000 under $4 000 




$6 000 under $8 000 






Size ol adjusted gross income 




Earned income credit— Continued 1 




Alter phaseout-Continued | 




Used to offset income 
tax before credits 


Used to ollsel 
all other taxes 


Refundable portion 1 




Number of 
returns 


Amount 


Number of 
retums 


Amount 


Number ol 
retums 


Amount 








(14) 


(15) 


(16) 


(17) 


(18) 


(19) 




1,670,9«1 

•4.848 

453.551 

1.212,592 


145,581 

•403 
50.976 
94.202 


664,554 

40,742 
80,266 
153,237 
208,920 
181,389 


106,389 

5.393 
8.158 
29.652 
46.232 
16.954 


4,344,004 

33.464 

726,483 

1,252,811 

1,454.987 

876,259 


t74,S«5 

2,312 
80,217 
333,501 
372,047 
66,507 




$1 under $2 000 ; 


$2,000 under $4,000 


$4 000 under $6000 


$6 000 under $8 000 ... 






Size of adjusted gross incom 

• 




Earned income wedit- 
Continued 


Income tax before 
credits 


Income lax alter 1 
credits ■ 




After phaseout- 
Continued 




Retums with 

wholly refundable 

earned income credit 




Number of 
retums 


Amount 


Number ol 
retums 


Amount 


Number ol 
retums 


Amount 








(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


Total 


3,327,210 

2,960 

651,824 

1,103,914 

999,203 

569,309 


757,991 

500 
75,915 
318,607 
292,923 
70,047 


2,476,785 

81.259 

739.162 

1.658.344 


579,8<S 

1.946 
110,796 
466,944 


974,899 

•473 
72.576 
901.850 


202,491 

•7 

6.824 
195.667 




$1 under $2,000 




$4,000 under $6,000 







'Estimate should be used with caution because of the small number o( sample retums on which It Is based. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/ 1977 
Table 3.14— Returns With Child Care Expenses: Expenses, 

(All figures are estimates t>asod on samples— money amounts are in thousands o( dollars] 


• Tax Computation and 
Limitations, and Credit, by 


Tax Rates 

Size of Adjusted 


Gross Income 


119 


Size of adjusted gross income 


Total 






Expenses Incurred in 1977 








Number 

ol 
returns 


Total 
expenses' 


Number 

ol 
returns 


Total 
expenses 


Qualitying 
individual 
limilation 


Earned income limitation 


Earned income" 


Expenses limited 
to earned income* 


Number ol 
qualilymg 
individuals 


Maximum 
qualilying 
expenses' 


Number 

ol 
returns 


Amouni 


Number 

ol 
returns 


Amount 


Total 


ID 


12) 


(3) 


(4) 


(5) 


(6) 


17) 


(8) 


(9) 


(10) 


2,926,659 

20.013 
346,401 
566.798 
663.594 
612.302 
371.613 

304.127 

37,644 

3,699 

407 

41 

20 


2.748,041 

27,275 
293,805 
469.933 
544.159 
546.379 
409.307 

370.449 

71.265 

9.715 

1.384 

241 

128 


2,923,007 

20.013 
346.401 
566.798 
661,663 
612,302 
370,016 

304,003 

37.644 

3.699 

407 

41 

20 


2,727,622 

26,648 
292,045 
468,412 
540.740 
545,314 
404.577 

367.194 

71.223 

9.716 

1.384 

241 

128 


4,379,783 

34,136 
464.295 
833.502 
970,662 
939,395 
585.807 

480.873 

63.386 

6.813 

823 

69 

32 


2,686,684 

17,227 
291,853 
466,680 
538,667 
543,437 
398,914 

359,561 

61,841 

7.622 

932 

112 

48 


2,910,679 

16.057 
346.330 
566,334 
657,801 
611,653 
367,565 

303,266 

37.616 

3,699 

402 

38 

19 


21,829,560 

46,956 
2.107,007 
3.534,061 
4.124,441 
4.588,598 
3.197,963 

3.471.909 

627.199 

100.653 

14.636 

6.745 

9.394 


2,910,679 

16,057 
346,330 
566,334 
657,801 
611,663 
367,666 

303.266 

37.516 

3.699 

402 

38 

19 


2,658,494 


Under $5000 


9.906 


tSOOO under $10,000 


291.639 


$10000 under $16000 


462.181 


$15 000 under $20000 


532.789 


$20 000 under $25 000 


542.133 


$25000 under $30000 


393.257 


$30 000 under $50,000 


367.160 


$50000 under $100000 


60.912 


$100 000 under $200.000 


7.482 


$200 000 under $500 000 


910 


$500 000 under $1000000 


99 




47 






i Soe ol adjusted gross income 


Expenses incurred 


n 1977— Continued 


1976 expenses eligible 
lor 1977 credil* 


Allowable child a 
aedll lor 1977 


ire 


Expenses 
until 


deferred 
978' 


Expenses eligible 
lor 1977 credit 




Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Total 
expenses 


Number 

ol 
returns 


Total 
allowable 
expenses 


Child 
care 
ctedil 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


54.821 

•578 
•4,677 
11,018 
14.681 
11.384 
•5,619 

6.101 

848 

•6 

"9 


24,08 1 

•27 
•2.005 
1.035 
7.577 
3.057 
•5.042 

4.701 
825 

••11 


2.890,256 

16,001 
342,669 
565.754 
662.440 
606.188 
365.719 

300.032 

37.404 

3.699 

394 

37 

19 


2,634,413 

9,878 
289,634 
461,146 
526,212 
539,077 
388,215 

352.459 

60,287 

7,461 

903 

95 

47 


27,683 

•473 
•3.846 
•2,617 

7,521 
•6122 
•4,644 

2,610 
•150 


16,419 

•627 
•1,760 
•1,520 

3,419 
•3,066 
•4,730 

3.265 
•42 


2,910,142 

16.001 
346,376 
566,437 
658,466 
611,222 
366,418 

301.654 

37.419 

3.699 

394 

37 

19 


2,652,833 

10,605 
291,394 
462,666 
528,631 
542,142 
392,945 

355,714 

60.330 

7.461 

903 

95 

47 


521,275 


Under $5 000 


665 


$5000 under $10 000 


52175 


$10000 under $15000 


91338 




106426 


$20000 under $25 000 


108251 


$25000 under $30000 


78 542 




71 113 


$50000 under $100 000 


12064 




1492 


$200 000 under $500 000 


180 


$500,000 under $1 000.000 


19 




g 







'Estimate should be used with caution because of the small number of sample returns on which It Is basod. 
* 'Identifies (a) size classes fof which data were deleted because of the small number of sample returns on which they were based and (b) combined frequencies or anwunts that Irtclude the data thus deleted from another size class. 
'Includes expenses incurred in 1976, but paid In 1977, as well as expenses incurred in 1977, but paid in 1978 

*S2,000 on returns with one qualitying individual. S4,CXK) on returns with two or more qualifying Individuals, limited to actual expenses incurred, 
*ln tfie case of joint returns, tf>e lesser of the husband's or the wife's earned income 
'The lesser of maximum qualifying expenses (column 6) or earned income (column 8). 
'Expenses irKiurred in 1977 but paid in 1978, 
•Expenses incurred In 1976, twt paid in 1977 
NOTE Detail may r>ot add to total because of rour>ding. 






120 



Individual Returns/ 1977 • Tax Computation and Tax Rates 



Table 3.15— Returns With Tax Preferences: Selected Sources of Income, Tax Items, Tax Preferences, and Computation of 
Additional Tax for Tax Preferences by Size of Adjusted Gross Income 

[All figures are estimales based on samptes— money amounts are in thousands of dotiafs] 



Size of adjusted gross income 


Number 

of 
returns 


Adjusted 
gross 

income 
less 

deficit 


Salaries and wages 


Business and 
profession net 
profit less loss 


Farm net profit 
less loss 


One-half net long-tenn U 

capital gams in excess 1 

of stiort-temi 1 

capital losses | 




Number 




Number 




Number 




Number 








of 


Amount 


of 


Amount 


of 


Amount 


of 


Amount 








retums 




retums 




retums 




retums 






(t) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


4M,727 


34,6(0,542 


312,022 


12,609,260 


156,063 


1,512326 


75,885 


-1,121,546 


436,062 


12,797,04*1 


No adjusted gross income 


12,576 


-1,587.321 


6,584 


234,229 


6.029 


-237,549 


4,410 


-338,867 


10,490 


539.42f 


$1 under $10000 


15,034 
15,205 


90.326 
197.296 


8.501 
9,096 


114,308 
94,820 


8.053 
8.551 


-26,784 
-22,512 


5,398 
3,547 


-131,143 
-50,196 


13,794 
10,959 


244,73! 
165,654 


$10,000 und« $15,000 


$15,000 under $20,000 


26,860 


471.422 


12,987 


137,781 


12.471 


-19,002 


5,475 


-21,952 


24,504 


305,43! 


$20,000 under $30,000 


65,645 


2.151.916 


42,571 


617,752 


20.379 


72,370 


15,428 


-76.046 


79,077 


1,097,5a 


$30,000 under $50,000 


125,522 


4.971.945 


79,348 


1,763,975 


38.187 


217,717 


14,651 


-127,205 


113,065 


2,165,47t 


$50,000 under $100,000 


128,486 


9.005.267 


87,833 


3,541,640 


37.945 


607,153 


16,328 


-156061 


111,416 


2,691,771 


$100,000 under $200,000 


58,734 


7.995.431 


44,380 


3,246,432 


16.379 


431,367 


7,008 


-92,635 


49,269 


1,919,17' 


$200,000 under $500,000 


21,831 


6.233.897 


16,971 


2,059,598 


6.446 


241,810 


2,844 


-79,275 


18,367 


1,677,311 


$500,000 under $1,000,000 


3,460 


2.311.496 


2,660 


486,396 


1,146 


64,078 


554 


-26,249 


2,931 


775,24' 


$1 OOOOOO or more 


1,374 


2.838.868 


1.091 


308,329 


477 


184,179 


242 


-22,916 


1,190 


1.216,267 






Sales of capital 


Dividends in adjusted 




Rent net income 


Royalty net income ■ 




assets. 


net gain 


gross income 




less loss 


less loss 1 


Sae of adjusted gross income 


Numlier 




Number 




Number 




Number 




Number 






of 


Amount 


of 


Amount 


of 


Amount 


of 


Amount 


of 


Amount 




returns 




retums 




retums 




retums 




retums 






(H) 


(121 


(13) 


(14) 


(IS) 


(Ifi) 


(17) 


(181 


(19) 


(20) 


Total 


4«8,123 

10.813 


13,1M,141 

580.293 


271.830 

6,309 


5,22«,117 

122,235 


468,702 

11.456 


4,020,293 

144,816 


231,541 

5,687 


-20,401 

-114,606 


52.903 

1,610 


1,007,78 

3.82; 


No adjusted gross income 


$1 under S10000 


14,472 
13,742 


250.534 
173.556 


5,928 
4,333 


26,360 
21,758 


11.656 
13.999 


59,949 
30,022 


7,178 
4,657 


-54,434 
^.719 


1,138 
875 


-6« 
3,441 


$10,000 under $15,000 


$15,000 under $20,000 


25.389 


309.717 


5,945 


16,202 


25.963 


95,457 


12,961 


-27,464 


1,432 


29,381 


$20,000 under $30,000 


81,868 


1,111,434 


34,775 


72,558 


79.910 


380,067 


39,816 


15,539 


6,738 


61, 7» 


$30000 under $50000 


120.249 

120,977 
55.055 


2.200,946 

2,779,504 
1.989,202 


60,031 

84,366 
46,551 


362,029 

951,173 
1,099,229 


117,323 

125,229 
57,040 


633,761 

1,067,913 
769,067 


55,099 

63,913 
28,820 


-88,467 

65,750 
90,664 


9,801 

15,743 
9,931 


79,681 

229,9i; 
219,34. 


$50000 under $100 000 .. . 


$100,000 under $200.000 


J200.000 under $500,000 


20,877 


1.748.803 


19,144 


1,253,461 


21,377 


516.552 


10,873 


83.100 


4,383 


178,141 


$600,000 under $1,000,000 


3.354 


808.781 


3,150 


591,313 


3,390 


160,936 


1,790 


8.255 


890 


92,571 


$1,000,000 or more 


1.327 


1.236,371 


1,298 


711,803 


1,359 


161.752 


747 


5,982 


362 


1102* 




Itemized deductions | 




Total 


Contributions 


Interest paid 


Taxes paid 


Miscellaneous ■ 


Size of adjusted gross income 


deduction 


deduction 


deduction 


deductions J 


Numlier 




Number 




Number 




Number 




Number 


1 




of 


Amount 


of 


Amount 


of 


Amount 


of 


Amount 


of 


Amount ■ 




returns 




retums 




retums 




retums 




retums 


1 




(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 1 


Total 


374,199 


•,133,7M 


356,472 


2,016,433 


310,240 


2,308,098 


373,399 


2,744J65 


301,03* 


67sJ 


No adjusted gross income 


_ 


_ 


_ 


_ 


_ 


- 


- 


- 


- 


-■ 


$1 under $10,000 


7,552 


80,842 


6,666 


5,219 


7,343 


43,329 


7,551 


15,044 


4,844 


5,30; 


$10,000 under $15,000 


7,245 


74,548 


6,845 


7,168 


6,862 


25,466 


7,244 


26,270 


5,272 


3,94; 


$15,000 under $20,000 


13,970 


94,694 


11,216 


10.079 


11,593 


41,506 


13,965 


27,355 


9,097 


4,55! 


$20000 under $30000 


50,250 
95,163 


363,864 
1,008,919 


47,869 
90,131 


50,453 
148,643 


42,602 
77,788 


112,546 
324,606 


50,228 
94,570 


136,405 
359,573 


38,257 
76,646 


21,07' 


$30,000 under $50,000 


76,071 


$50000.under $100000 


117156 


1 963 869 


113120 


354 090 


95123 


626,882 


117,019 


704,150 


95,646 


170,00( 


$100,000 under $200.000 


56,548 


1,756,956 


54,868 


418,144 


47,105 


514,982 


56,537 


624,754 


47.826 


143,631 


$200,000 under $500,000 


21,533 


1,450,200 


21,066 


450,892 


17,818 


363,862 


21,509 


472,620 


19.127 


134,73: 


$500,000 under $1,000,000 


3,416 


589,839 


3,356 


226.134 


2,859 


133,679 


3,415 


170,541 


3.077 


52,43; 


$1,000000 or more 


1,363 


750,067 


1,335 


345.611 


1,147 


121,239 


1,361 


207,553 


1.246 


64,131 






Footnotes a( end of taMe 




















I.A 



Individual Retums/1977 • Tax Computation and Tax Rates 



121 



Tabic 3.15 — R«tum« With Tax Preferences: Selected Sources of Income, Tax Items, Tax Preferences, and Computation of 
Additional Tax for Tax Preferences by Size of Adjusted Gross Income — Continued 

[Al WgtfM are MUmatw bawd of samptea — cnooey amouna are in ttiousands of do<lafB] 





Numtier of 
returns 
with no 
taiatile 
Income 


Income subject to tax' 


Income lax before 
aedits 


Income tax after 
credits 


Computation of additional tax 
for tax preferences 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Tax preferences 


SIM of a<9usted gross kKome 


Total 


Itemized deductions 
lax preference 




Number 

of 
returns 


Amount 




(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


ToM 


24,3M 

12.576 

7,029 

1,489 

388 

743 

945 

745 
322 
104 
24 
15 


47^,347 

8.005 
13.716 
26.472 
84,902 
124.5n 

127.741 

58.412 

21.727 

3.436 

1,369 


2(,230,a03 

27.318 

122.116 

364.201 

1.761.712 

3.965.586 

7.100.598 
6,267,677 
4,798,554 
1,725,527 
2,097.513 


4«4,7«4 

'185 
4,058 
13,559 
26.139 
84.470 
124.020 

127.524 
58,325 
21.718 
3,436 
1,360 


11,247,205 

•646 

1.407 

14.111 

54.561 

325.275 

914.774 

2.296.864 
2,706,215 
2,524,996 
1,034.238 
1.374,120 


44S,M3 

•184 
1.955 
10.335 
23,024 
81,071 
120.175 

125.093 

57.763 

21.598 

3.408 

1.357 


10,713,705 

•646 

577 

9,704 

44,011 

292.332 

826.989 

2.173,627 
2.586.209 
2.435.547 
1.000.131 
1.343.931 


1S,«41,0<1 

•739110 
289.650 
250.743 
368.381 
1,273,880 
2,458.506 

3,374,448 
2,544,094 
2,205.177 
988.762 
1.450.130 


31,8«5 

357 
5,287 
2,322 
1.225 
5.221 
6,015 

5.943 

3.340 

1.507 

336 

142 


411,092 

9,229 
13,579 
14.493 

6,547 
23,474 
44.369 

80.817 
67.253 
64,621 
37.140 
49.370 


No adjusted groaa Incoma 


t1 under 110,000 


110.000 under J15000 


115.000 undai J20.000 


120.000 under »3O0OC 


130,000 under 160,000 


180.000 und« $100000 


1100,000 under $200.000 


$200,000 under $500,000 


$800 000 under $1 000 000 


11,000.000 or more 






Computation of additional tax for tax preferences — Continued 




Tax preferences — Continued 




Accelerated depreciation 


Total amortization 




Slie of adjusted gross income 


Lownncome rental 
housing 


Other real 
property 


Personal property 
subtect to a lease 


Stodt options 




Numtw 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(<') 


(42) 


(43) 


(44) 


(46) 


(46) 


(47) 


(48) 


(49) 


(50) 




•,•93 

211 
•204 
•276 
•86 
2.114 
1.033 

2.918 

1.890 

788 

122 

51 


••,(10 

4.767 
•2.874 
•2.233 
•1.297 
11.235 
11.290 

19.584 
19.618 
11,018 
2,716 
3.078 


••,42^ 

3.463 
1.072 
485 
1.460 
4,032 
12.597 

22.220 
15.506 
6.942 

1.164 
487 


3»2J7» 

56,893 
9,077 
1.958 
10,901 
10.953 
40.683 

82.214 
81.459 
64.670 
18,148 
15.325 


12,4S4 

452 

•57 

•6 

80 

1.003 

2.226 

3,839 

3330 

1.200 

206 

95 


»*3»» 

7,074 
•1,216 
•249 
1.773 
7.670 
10.262 

23,360 
20,665 
14.678 
4.758 
2.599 


n 

•• 

••20 

•45 
•10 
••4 


200 

• • 

••51 

• • 
•117 

•19 
••22 

• • 


•.••• 

•12 

•20 
•1,834 
3,371 

2,566 

1.715 

427 

29 

14 


20«,9«« 

•92 






$10,000 under $15,000 


~~ 




•164 
•21,765 
37,070 

70.767 
42,853 

30,677 
1,740 
1,337 


$20,000 under $30000 


$30,000 under $50,000 


$50,000 irder $100,000 


$100,000 under $200.000 


$200,000 under $500.000 


$800,000 under $1,000,000 


$1,000,000 or more 




Computation of additional tax for tax preferences — Continued 




Tax preferences — Continued 


Slie of adjusted gross income 


Bad debt resenrss 


Depletion 


Capital gains 


Intangble drilling 
costs 


Type not reported 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
retunns 


Amount 




(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


ToM 


Ml 

•56 

•18 
•6 


SO 

•1 
•13 
•36 


•(.SSt 

1.601 
1,482 
2,912 
3.563 
7.487 
8,464 

19,831 
14,140 
7.052 
1,384 
643 


1,077,222 

18.373 
8.281 
18.718 
11.627 
37.585 
65.159 

216.266 
228.673 
227,688 
109,703 
136,148 


431,120 

10,348 
13,784 
10.840 
23.980 
78.368 
112.559 

110,255 

48,649 

18,237 

2,916 

1.164 


12,734,(70 

531.635 
236,145 
169,190 
.103,486 
1,095,886 
2.167.576 

2.679.989 

1.911.117 

1.667 451 

772,603 

1,199,592 


39,2K 

1,668 
708 
2.317 
2.792 
2.392 
4,896 

11,857 

7,696 

3.902 

728 

327 


7(3,752 

96.224 
14.526 
30,527 
16,769 
24,156 
51,860 

173.106 
156924 
118.620 
39.336 
41,703 


12,013 

828 

•441 
•1.313 
•1,540 
3.712 
1.238 

2,318 
885 
284 
35 
19 




No adjusted gross mcoms 

$1 under $10000 


14.818 


$10,000 under $15,000 


•13,375 
•15,817 
41.110 
28,237 

28.344 
15.512 
5.599 
2.618 


$15,000 under S20 000 


$20,000 under $30,000 


$*.000 under $50,000 


$50,000 under $100,000 


$100,000 under $200,000 


$200,000 under $500,000 


$500,000 undsr $1,000,000 


$1,000,000 or more ., 






Footnotes ■ end ol talM 























_ 



122 



Individual Returns/1977 • Tax Computation and Tax Rates 



Table 3.15 — Return* With Tax Preferences: Selected Sources of Income, Tax Items, Tax Preferences, and Computation ol 
Additional Tax tor Tax Preferences by Size of Adjusted Gross Income — Continued 

[AJI figures are eatlmates baaed on samples — money amounts are In thousands of dollars] 



( 





Computation of additional tax for tax preferences — Continued 




Recomputed tax 


Exclusion 








Exclusion due to — | 


Size of adjusted gross income 








Al taxes 


Income tax after 1 
credits I 




Number 




Number 




Number 




Number 




Number 






of 


Amount 


of 


Amount 


of 


Amount 


of 


Amount 


of 


Amount 




returns 




returns 




returns 




returns 




returns 






(61) 


(62) 


(63) 


(64) 


(65) 


(66) 


(67) 


(68) 


(69) 


(70) 


Totol 


4«3,434 


15.725,711 


493,434 


e,7is,«i( 


376,301 


3,535,901 


117,J7» 


3,100,017 


53,711 


1,290,62* 


No adjusted gross income 


11,741 


564 534 


11 741 


119 482 


11 722 


119072 


24 


410 







S1 under S10 000 . . 


14635 


279 576 


14 635 


136 675 


14 633 


136600 


•7 


•74 


•5 


•m 




15,206 


247 540 


15 205 


147,768 


15205 


147 768 








$15 000 under $20 000 


26860 


366 684 


26 860 


242 042 


26660 


242 026 


•133 


•16 







$20,000 under $30,000 


65,645 


1.270513 


85,645 


815,012 


85.640 


814,954 


•5 


•58 




_ 


$30,000 under $50,000 


125,466 


2.448,979 


125,466 


1,167.624 


125.322 


1,166,431 


•144 


•1,193 


•10 


•16 


$50000 under $100000 


126,484 


3,366 235 


128 484 


1 308,453 


87.709 


826,348 


40,775 


482,105 


12,217 


115.791 


$100,000 under $200,000 


58,734 


2,542,082 


66,734 


1.069.102 


7.851 


70,247 


50,883 


988,855 


26,045 


422.679 


$200,000 under $500,000 


21,830 


2,203,309 


21,830 


860.438 


1,198 


10,866 


20,633 


849.571 


12.709 


401.562 


$500 000 under $1000000 


3 460 


987 562 


3 460 


356154 


127 


1 193 


3336 


354.961 


1.972 


147 893 


$1,000,000 or more 


1.374 


1,448,696 


1.374 


503.069 


34 


296 


1,340 


502.773 


760 


208.585 








Compulation of additional tax for tax preferences— Continued J 


Size of adiusted gross Income 


Tax preferences 
sublecl to tax 


Tentative tax 
on preferences 


Net operating 
loss eligible 
for carryover 


filet operating 
loss credit 


f4et tentative 1 
tax for tax 1 
preferences | 




Number 




Number 




Number 




Number 




Number 






of 


Anwunt 


of 


Amount 


of 


Amount 


of 


Amount 


of 


Amount 




returns 




returns 




returns 




returns 




returns 






(71) _j 


(72) 


(73) 


(74) 


(75) 


(76) 


(77) 


(76) 


(79) 


(80) 


Total 


410,«74 


g,(wa,(5« 


409,772 


i,i$i,ia7 


7,2S6 


74«,02< 


6,900 


23,777 


405,921 


1 J27,41« 




10 357 


445052 


9668 


66 742 


3680 


682 691 


3370 


19130 


6839 


47 612 


$1 under $10,000 


12,943 


142,902 


12,943 


21.373 


•1,041 


•14,506 


•1,036 


•1.311 


12,279 


20,061 


$10,000 under $15,000 


14,160 


99,772 


14,121 


14.961 


•55 


•586 


•56 


•73 


14,094 


14,88fv 


$15 000 under $20 000 


21 764 


124 642 


21 505 


18664 


•136 


■9568 


•136 


•569 


21 396 


1809! 


$20000 under $30 000 


76,176 


465,501 


76,171 


68.289 


•255 


•8.267 


•255 


•11 


76,165 


6e,27f 


$30,000 under $50,000 


113,627 


1,281,365 


113.527 


192.150 


1,357 


7,484 


1,357 


865 


113,526 


191,28f 


160.000 under $100,000 


111,147 


2.057,765 


110.917 


308.609 


578 


10,808 


564 


1,232 


110775 


307,37? 


$100 000 under $200000 


36644 


1 482 966 


36644 


222 427 


131 


8 751 


114 


334 


36 603 


222 09! ' 


$200 000 under $500000 


11,371 


1 ,342,667 


11.371 


201.418 


•16 


•2.000 


•15 


•130 


i;,360 


201.26(1 


$600 COO under $1 000 000 


1 986 


631 407 


1.966 


94 710 


3 


459 


3 


69 


1 986 


94.641 




899 


945,627 


699 


141.844 


4 


905 


3 


52 


899 


141.79^^ 






O)mputation of additional tax for tax preferences — Continiod 1 1 




Additional tax for tax 


Tentative tax for 




Additional tax for tax preferences J [ 


Size of adjusted gross Income 


preferences deferred 
from prior years 


tax preferences 
before credits 


Unused tax credits 


Reported on Form 4625 


Reported on Fomi 1040 W j 




Number 




Number 




Number 




Number 




Number 


1 
Amount 1 




of 


Amount 


of 


Amount 


of 


Amount 


of 


Amount 


of 




returns 




returns 




returns 




returns 




returns 






(81) 


(82) 


(83) 


(84) 


(85) 


(86) 


(87) 


(88) 


(69) 


(90) 


ToUl 


1,5M 


i3,5«e 


4M,2S1 


1J40,9M 


S,13< 


1J74 


405,«tt 


1,339,022 


M9,W7 


ij2a,*it( 


No adjusted gross income 


409 


4,340 


6.981 


51,953 


685 


56 


6.976 


51.897 


6.941 


49.72- 


11 under $10,000 


"157 


••1,25« 


12,279 


21,318 


1,198 


103 


11.881 


21.215 


10.825 


19.83; 


$10,000 under $15,000 




• • 


14,094 


14,889 


•25 


•3 


14.094 


14.886 


14.094 


14,681 


$16,000 under $20,000 


•149 


•510 


21,395 


18,604 


110 


12 


21,368 


18.592 


21.099 


18.091 


•20,000 under $30,000 


•199 


•580 


76,165 


68,858 


775 


21 


76,166 


68.837 


74.050 


66.691 


$30,000 under $50,000 


•73 


•88 


113,598 


191,373 


1,480 


997 


113.476 


190.376 


112.064 


18e,93( 


»50.000 under $100,000 


337 


940 


110,841 


308,317 


576 


16 


110.841 


308,301 


109.688 


305.36< 


1100 000 under $200 000 


170 


1 185 


36 637 


223 278 


198 


12 


36.636 


223,266 


36.469 


220,54' 
201.30! i 


IJOO.OOO under $500,000 


68 


1,093 


11,375 


202,380 


64 


146 


11.370 


202.234 


11.370 


1600 000 under $1000000 


18 


527 


1,987 


95168 


18 


6 


1,986 


95.162 


1.987 


94.90! 1 


$1,000,000 or more 


6 


3,066 


899 


144,858 


6 


1 


899 


144.857 


900 


142.431 1 


•Estimate stiould be used wttti caution because of the small number 


of sample returns on which It Is 


3esed. 


Jil 


**td«nt)riea (a) size classes for wtilch data were deleted because or tr 


le small number of sample returr 




B deleted Irom another sue daia 


'Includes zero bfscket amount 






1 


■Leas than ssoo 






■II 


NOTE: Detail may not add to total because of rounding 























If 



Individual Retums/1977 • Tax Computation and Tax Rates 

S ?iiisS i|iSi§£ si?S«§ 8 SSiSs^ Isii^S 5?sSi' S SSISi 

rf r-* !«* iti W r*" trt r- •-' *o' ^ ^' <o gj" --" o" o> cJ cj n ^ — * cJ cr» to r«- V ui r*. csl -5 (TJ « oi" trf rf jo ■» ctT W g" 



^ CM ^ cvj 10 CO es) (p Q oj r-- ^ •- to 

r- h- o ^_ in. m. co^ (Ni 
O r> ^ 1^" to 00 CO <T> 00" to o o ui 



^•- tocnm«-Qcg ^ «?Q 

3 



y <M ci r-- ^ a> (O CM 



S CM cy r- -^ 0> a 

-- cocJo> CO O ^ 

— " ^" c\j' <D as o ui •- 

•- ^ c\i c 



O CO lO ^" O) <o ^ 
^ CM (O ^ <D <0 C 



5 SSSg: 



r-oir^OO oicoa>(OOJm o 0> r- 



3 CM Q lO C 



S "SSSSS ?X35C 



r»r--Q®ccio "-c^^r--^* r«- oi»-[^a)to 

n<nS^<-tn CM r- lo CO lO • (o co ^ K- r^ co 
i-*0)Or^CM oKfoaSuS O CMf^-cooieo 



CM <o (O o f^ CO 00 otpootoin Q <N Q 9 ^ ¥ -- -..3 

^. •- Ji CO ^ CO CM * 06 — Q '- CO (Bc»a<o^O)* ^ yi (O c 

<0 •— tOaiCM»/i-- O>O>O0tDlOCO CMO)»— _^C3 O f^ to O <0_ r~-_ » * ■«_ \j 

' a> ai r--" cm" q" od r~." cm" to cm <o t^ cm" rf co' o> •— " lo" ed eo' 

r*- C»> ■- C5 ^ C3 O) (p CM Ul r^ — tA — -. -. 



O) m CM CM CM 



s 3: 



52SSS SSStf 



*\ r- f^ 0<0 c>3 

8 to o trt eo" in 

■- o6f^ roeo 
^ ^ <S CO o CO 

of ^' ^' ^" — " cm' 



•» V o •- o> ^ 



S'-Oin 0)0>^CMO® tD-*^TCMCO — , _. 

oco^ moo^^r^cM coto^ooco ^ oir-inoeo 

rtOf^O)^ oto--(Dco>io o>coincn*'V at r-.'v — •- — ■ 

T O •-" V CM df ^' V 

3 CM O C*l IT CM ID 

T CM ^ — CO 



-<o toco^<o^CM 



a eo in 01 
(£> «j CO o to' ^' cm' aj' 



3 5 o rt • 
CO lA CO to 
m" o ^' r-" 
S«\1S5m 



,. gj 



r--CM^ •-cDt^inoo^ tototor-ooo »0)V'-cm^ "-©Qujto* <p«tpr-.ep* 



. »- »- ^ V CO 



5S = - 



s '--■ 



O r- ^ »- <D 



CD tD^o>"-a»tn Ttojoi'-moo intDO>»-»-ffl • tp-^O'-mm ■wo)0)"-ir)« mtpo>'-o>" 

O StocM>-coa) cMoominvQ tncMco>-coQ O mtDCM>-coa> cMootnut^Q io^co*-cD* 

A 3t-.^cti'— to p-~«-0)'-cotD C3a>"-oimo ft 00 — ■— o>»-(D r---«-0)»-(Otfi o^a>^^o>in 

eo co" cm" cm' cm" to ■^" cm' tp" oa" o" o" as ^ 10" to o" m" 

h- in to r~ in to o * to in co co 5 00 co eo ^ 

^ •- CO a> m p— CO o •- ^ O r~ co O O --_ cm_ 

of' ■— ' tM' ^' in r-" «)" ai at ep" r--' 



- o o m CO 



to CO »n CM CO 

SO OS CO •- 
_ CM CM ^_ o* 
■^" co" in in in 
tn a> CM g- tn 
<0 CO GO A to 
«r to' CM o> 



ScMCMcocpooin r--co(?i— com co-^-r-.-vr^-r-- ^ cMCMCOoocom r-.ooQ'-com cogf^^^* 

CM in in <B CO t» <3i to oi co to m to ctj co O r-- to '* cm in in tS co O) O) co ot to to in to ot eo o 5 * 

CM o CM OT CO r-- -— CTi r-- CO cm r^ in o f^_ •— _ •- h-.^ eo cm_ o cm * to r>- ■»-_ oi r^_ to_ cm r--_ "n o r--_ ^ * 

V to cm' ^" •-' cm" ^" cm" o" in in" V »-' m" — ' co" tp* m" --' 5 <5 <N 3 •- <^J ' 

^ in CM c^ CO to CO t3> "- cj) 00 CM CO mcocM^ ^ in cm co co tp c 

« cMm^^a>inotOOf*-cor*-i— CM eo CMin^inc 



CM m to to in 



■- CM » CO <D 

m CO A in <o 
to •- o w ^ 
tyi <yi o 0" en" 
CO tp »- o •- 
a> CO o cocM 
V in *»■" ^ eo' 



2 to to to m to "- 



CD intp^in^cp 00 Oi 
A in in to r>- to eo 00 
K -- CO a> in r^ coo 



r- o o> -. , . 
CO •- r^ o •- 
o" to" in" --" 



— CM V m r- eo c 



o eo CO ^ o> ^ c? CO O) CM r- o> to eo co co in tp ^ 

* CD »- CO CO e»* « CO r^ ^ CM CO oS r^ c5 o> in co at 

CM <S CM ^. ^_ CO 3 to 1*-.^ to. •— . ^_ r*-. CO ^. r- o •— _ m 

p> •— CO CM* o* cm" » in tp" ^*" in* ^*" aj 

ojoincQcvv OT mintpr^toco 

mcocMcotoeo p>-_^ •-^0)in'*- 

CO r~-" ^" cri O iri --' *-" oT — ' cm' ^" m' 

^a — CO — — m 



Sin •- CT> »- CO CM CM 

in eo CM o> in eo m 

— o f^ tneocN^rt^ 

R' r-' •-' oJ o m' co- 



rn CM CO CM »- 
f^ (O 1^ CM g> 
in Ki »- m ^ 

= Sf ss 

f^ ^ ti S 00 
a>" to' CM o' 



S^«■ — mocoeo opujipmcMCo ■5tp«>'-9>co 9 r^'-mescoco ootpipmcMco 5tp<p«~cM» 1 CJtmg)^ 

m m 01 5 P* e 59*<P'55> * * ^ co ^ tc « y? "^ 2> y? 57 5? 55<5<eop&> mai^co*-" I cg<p--ow 
^ o) CD 01 CO CM ^ 06 oD r- oS in ^ 00 >- to eo eg r^ <^ a> eo 01 06 cm A «tor^oi«n^ S »- to co o o) » ■«■ * o> 



9 tDCMCococpco o> *- OT eo ^ c 
rt cj in ^ in O) motoor-c 
■r cm" m" to" to* m* m" in" V V^ f^" ^ 



S-w tp m ^ 
SI ^ 



M to to (B CO in »- m op CM to meocM^* 
J in to" to* in m' m' V V r~' ^' V --" 



o> «» V Ctt »- 
n CO 5. S e^ 
t in" V --" » 



S»- oj ODin 
O ^ CM CM 

gCM , 
^ CM in '- 

s 



in rg 1— m in 

^ tp r-- <o (^ 

r- rt o en ^ 

2 t; 5! t ?y 2 £2 



CM^^ tMr-eoeptM 

1^ lA ^ CM K e^ 5 to 

00 o> oi eo" 00* csT o>" o" m" ^" 

Cm »- CO *- •- 






JSSsI 






n' CO co" e«J o> o m' co' 



CM m Q o p 
a> ^ in Q tM 
f-_ to in in ti5 

S"" 5 in eo CM 
A in to en 
»' f^" to" cm' 



ui m^Ainmtp inf^t--tor--«- tp'-cocopico <0 r^»-inQtOco eptptpio^^ ^ (a tfi r~ c 

» mcMOOQin Q CM CO CO CM o> <S r* <» ^ Pj to w m m m in co Q 5 9 * y? *9 9» cp ft ^ eo •■ 

»^ co^_Ki--c^<j> c^mtocncDco ^"-eoc^CNlr^ r-^ o>aoo)cocMa> eoeor^minc^ oO'-toeoc 

»-' s" to" tp' 5" r-" 5" co' to' cm" tt" in" in" in" «" ^" to' 10" --' r^ in ri in cm' to eo co ^' tp' r*" tp" co a> V V tp" h 

^- OOOTCO — o ^ 5 CM o m 5 f»- co cm ^ «p tOtMcocoiBco &> •- ft « S eo m co cm * • 

^ ^toeor^r^o tpor---h~co ^*. »- cj rt cjin^rfinoS m o to o r- eo r»- •- cm • 

to cm" in to' to" to' m' in ^" ^- ^-" ^" ^- ^ W' 



cMintotom lnln'^^^^-^ ■*■■- 



"* Q ^ *e o 
eo oo in m 1- 
o)" in" V r»-" eo" 



f'-g^-mr^m r-ftcomiro toveptpcMin 9 r^^mcDeoeo eptotpincMco ^tptp»-CM" 

»neAeM«oco cm cm cp o •- 5 — rf) in ® co c© rt inmftineoQ ^5tCtp«a> m ft ^ eo »- • 

^ ^. « in — o o to_ ^_ o_ r--_ o ot r^. ■- eo cm r-_ »-__ a> a> ot co cm ft eo co r^ ft in ^ 00 -- to eo o 

5ai CM* co' to to" v" m" ■—* m" 00" tp' ■^' ^" o" m' to* m* ^ »-" in* eo" in" cm" tp" to m i— ' <p' r^T to" eo a> ^" •»' tp" r^" 

o CM r— tP CO ft 00 f^ CO -- to in eo -"t cm ^ ao to cm eo eo tB eo 01 •- * m cm co m co cm ^ • 

r- cj in S o o tflor— --r-co r- — e<l rt o] irt ^ in o> m o to O f^ eo h- ^ cm • 



oft oof^co--toin eo-"TCM^ 
3 o fO_ 0_ r--_ •-_ (~-_ CO r-. --_ eQ 



CM m to to m 



<p to CMa>c 
cm" cm" ot" ■*" u 
to 5 P>Q c 
CM c^ fj ^ c 



?32: 



■8S 



; SeSS-CM ■»»-tocoQino o_--_. _ _. 

".", R.O— — — ^KicMCO in—v>**v»o S 

^ Ok.>..^^(t) SmmviiiQ 0J<B'O-O-OS= c O — — -^ 

2E ££££££ sE^^^o P O'C'S'P 



StSS^ ^ 



CM ^ to eo o li 



-8? 



-S, 



I 2. 



3 



sji^f ««^«5^ fSlIl° E 8ssss| iillll |||||s I ||»||S 

• oj*^^^^^ §33333 ^^oooS 2 in'^^^^ 

?■ _- -- — - ° "^ ■* *^ ™> p in q" <?" S S S ^. 2 -p S_ S 5 S Q- r^- ^- (£,- 03- c> in" o" Q S S 8 25- — m "C P. o m' o 

uaiSS;; ^vi;i;;;U£4 sS^U^ia g §USSS»» s»s,s,siUU »^£;3^^ g r^iS^^^ 



123 



124 



Individual Retums/1977 • Tax Computation and Tax Rates 



^ ?S5§S?5 Sa?:SKS 5§2SSK IS C^StiSfcS SSS^SSi ?^SS3P:* S t^^'^^S 

§ SaSi:tR;'K ffSS^'SS" P:«5S^"a 5 i="S3"F^"5i5 SSffifcS? f ?=5Sfe s *°s^^? 

3 SSc3oeo?> Sen^«a)— oXJcvjiKeM^ * (olS'V<-eM 3(Meo<MO^ deMcvjirttn «^ ^^<Sior^ 

rC --" po ui to" I-.' «>■ a> o o -w" ^-' sg o V — ■ rf eg" V <o r~." of o>" o o" j» r;-" jO o" ■v -- ; « '* S^ S iG S 



g sasags ssasKs ssasss s ssss^s ssjsss i^ssa: s 

i« m" r—" r> h-" oo f*-' Vin— "v"op"c5 o'tnoevi'M -— ' «p ci in •-" m' to" ^' oJ" ^" r-" h~" to m* qcviro'cyV 9 



s (D tn tn « ^ 



001 COOT <D 
CO S oS^ £ 

S' CO in r-' CO 
CO «> O (O 

OD CD cm" o" to 



i 5slsi§ °§S«§S SliiSS R SligSS iiiss? S.lsgg/ 

• « <o CO* •- <o oT in CO »- o" e\f oT m" co" ♦- ^" f^" ^" ^ 0' to co" m" 00 <p* ■■ f^ .<-. f»i n-. ^j 1— . rr, r-i f\j 

eO'-uSe\i--e>3 w ^.-».«" 



tiO CD a>o*— •— >nao 



csj ^ CO f^ O) a> f 



«- SicNj S 



S SSSgig S2SS§$ SSSSSt S a5SSSS S|SSSS gSSSS: s 3igSS 

5r S CO ■- 35 3 o ^ ««—•-»- r-- ^ f^ 3 o> •- h- oa in -v e^ o> ^ ^ co ■*_ co ^ O co ot in oj » oi in ^ a> o m_ to 

A oj a> If) o 0> CO in 00 ^" **-' ^ "w" »-" ^ c\I in m" -—' uj 10 o" o>' g> 1*-" r--" r^" 0> -vf o »' ^ c\j to cnT in to" ci ST! 'T S cs tt 



O in m m -^ 



<^ cvt in CO co'in in ■♦"^^"i*-."^" ^"^ 



o>r- ^ ■- a 



'as- 



S S8SSSS aSfSS? S^Si^'r: I I I I I I I I I I M I I I I I I I S a = SS5 

•*incocO'5r~Oi^'-»oaScD'WtD,oj* ^ ".R.*^*-.™. 

S" g-" oj" r-' o> <o a> ^" in CO ci o' OD o> w S ^ co 5 P- — 

CO £ <o eo ^ "T. '^.'"^ " 

V ^ V ^^ / 



;S = '' 






^ 



1 

E 
o 
u 

c 

M 
» 

o 
(9 



•o 
< 

o 
« 

N 

w 

>• 



E $ 
a a 



= I 
S I 

K 



I I 

ll 

1= 1 



A t3 CM CNJ -4 

Sin inniA 
mcD evjo) 



§ ir I 



9 ^ CD 

* CO m 

<^ ^ CO 

8 SS 



8 £ liP I 



i 5 



OJ in d ^ 



r~ 



j^^ 



M *-a>*-oo»<P r-^oco^^ cocoino) - ^- 1 oi — <» r^ ® r^3r>cocj'* Q«oina> • f co cy ■* r- ^ 
3S"cocD»-e\i'-^eo»«m»-T- *- a •io*-»-»-^w»"m»- »— r- r~o»^esjoo 



IS 



r CD (O CM in O) -< 



O) d> da CVJ ^~ CO 
CO 1^ ? CO •? o 



2 1 » ^ »- CD cj in O) CO Q> ep CM ^ <» *- cij «» • « o o — 9 a> 
'ocpr-^cp CO ffi 9 o) A CO tpr-oooi* • o csi o cm ^ ^ 
^ ^ K- o o ^ 3 in o> V CO *" • • • « co^-CM*'- 



e cocoo 



cocoocMinco coco cm r- ■* 



t o ^ in CO coco cMr^^s- 



r r«- o> -v Tf 



M o<OCMr-«CM comco^^r^ tOv^O>T-0 co inogacM^cn O'-ldcmcmcm Lnepcor~.«— • A 

a> r-cotpor^c^ r^^eo^wm S»-r*.»ncoeo 01 cocMCMaJO— cmojcmcmoo) r-o&a^to* <p 

m oVoftf*-eo mointomo ^cMCOCMtM^ *0 o>>nf^o»ov (oeotoco"-in O'-cocMtB ^ 

— ^ — ^— -— - -— - - —-—-.--_-(,,-(_- If) ^" CO csf »— ' V r-" r-' cm" eo' «3 ^"inVmco*-" r-" r^" co cm* •-" a 

in CO ^ tnin'D'- o "-rnooKi ^^copscoco co ^ co — • ^- 

CM^cO toco * ^KioJ CM CM CM CM ^ CO coco • (O 



I- OJ in CO -«■ 
^ Q 10 »- r- 
r>~ in CO to <D^ 
o) co" in in a> 
^ O) o^ ^ o> 

CMin <o tA CD 



as co^ococoin r^tpinmcnh- co — a> o cm C3 M» cpineoo>eo<v to -v co m cm cm cocdcockcm" co --cmoscm3 

^ csAoQincncM (o»»-ino»'— ^^cprttD»- o» of^»-cocMCM r«-co»cMO?o aSwrn'— a>" tn ©^•-'-ot 

CO So 00 2 m to v_ ® *" '". ^. "4. ^. *K **. ". ^. "". ^ •* ^ in cm_ -* i— _ a> co_ r-_ oi o>_ o cy — _ r-_ ^_ ^, in ^ o f*-_ ^_ r-_ to_ 

CO cm"o toco CO o>" o> o> o* r~" to' CO* o in o"^ ■•— " ^ »-" cj » ^ ■?-" 00" cm in m" es eo" 50 in csi 0" •■ 

o) »- r— 3 ^ Co ^ cDtP'-r— coco r- ^ to »- 50 i^oajcor- ^ co « 2 Q cm m »- <o '■ 

^ -vmcOcocDin ^ 5 v co to ^ toco *i Ki fij ^ ^ -^ •* w co w ^ toco 



_. CM ^ •* OS 

8»- m » *- CM 
CO m CMC3 »- 
pf — * ^* — " ^ CM 



§n m m V in m coa><D9>a>'- o *- ^ id •' 
CM — r-tD<oin --mmoxoc^ r- v in »- • 
*- »-rt^ CMCMKi'-cBCM tOCM • 



if 



^ CM^ocMtpin ^tD'^a>r>-r^ m^— oc 

8--«^*eo5cM co»-eocoQO r-r^tbS 

COCDOJ<OAO tDCMr«-T-0«- T- O CO 

n cJ CM to' r-' o" CO in oJ" ^" o* m* cj ^"" 



r- to I CM ^ — ^ tna}cocoto^- moQQc 

01 • >cgoi~« o»»n»-cof^o mSSS* 

»o in r»- r^ CO o>>-tooa>A OAto ■ 

g — "cjcjoT CM* in* 00* ■** 01 V cm' CO* 



^ « m eg a> 
S — »- CO 



■5 

I 



t — 2 •-*»*«{ 



fS?X-cg vcDcooino qocmS— S 5 SSS?'*^ ■wtoaspmo 
. .".Ro— — — — CJCJC5 in — ^«A(AQ S •='.C3".0'- — — ■r-JgcMeo 

iiilil llilii lillii I iii|il f iiiii 11111° I ii|f 

"9 ®-'<S,Oo" cm" V CO CD o in q'q'S 88^. 3 "? 



2RR.RR0 CMVCOODOm QQ 



*. ^. ^. °. o' CM V to 00" o' m" g o c 



5- a 2£52£s 
1= 5 



Individual Retums/1977 • Tax Computation and Tax Rates 



125 



^ in uS d in 



I I i ) I 



»« <M C 



SS3 



«^ r- (SI T» a 



r 



8; » 

r^ (SI „ 



CCM <Q u-> m 19 oooocoo Atnmminr> r^ wv-^r^ j Q> Qf^ocsooc^ h-tntnmc\j> o rgtomooj 

r-meoo 'o iBKi(sj»-3»- oi'-cmiO'"'" ^ *rt»-es» 'o (0«0^*-3»- co*"^*'*"^*" ^ ^tnoj*«o 

•^^ K. tTS oS A — • CO* o»r^» T-csnococoo ^ • • •- (O •- • — • a> r^ • ocsi»«<oeo * <o »- <o o * 



0> CM ^ 






o "♦ o) f*- — aS — <E (S r^ CD to * <* w (^ - v ^ csj ^ aScg<2<Sr-<o ^*<»cO" a eof^o>-»5f 



^ — <M — CO u 



COCVJ ^ »- T-COlO 



^ ^ i/> o> (p Oi CM -w Q '- CO o » CM CO ep CM to -^ <p o m lo CM a> n ctjcm^-wcocd cp ^ h~ »- r^ • in a> ^ to eo r^ 

f* cQ>-r^^vA »-ifteMr--(oo Q'-oo>co«- w m»-CM<»ftjQ r--<pm«)^OJ ^^"-O)^" « ^cmot^io 

U^ (Bo^'-oin cgr-c^co^ift iS'srrtm.-— fa ^» r-cO-»iB co^u^^cmo {*esicoiocg tA cMT-r-coo 

e co' co' r--' (d r~-' \fi -v co ^' co to ^ r--' co -— " eJ" -— " to" co' csi tsj co" csT •« V co co '— * Z JQ j?> *o ^ a> ■*" 






»« CMmr^^-^csj CM<-CMu^Goa> ioo»-Q>-^in * o>»-com^h- (pr~^*co«- cpcocpv^* ^ cyo^eoi- 

Scpocnkococg cDkoopr^cnco o — »- oi ep cm d> ^ to uS cm ^ ^■^-cmcmco^ ^ u) in ft o • ip <p r>. ^ S est 

<o '-r- ■v to r^ Sr-^Sr^tor^ eo^ui*-^cM »-_ eo»-^0)^T- uir^r~ooco ^oo^*-r^ C^ oti-cococo 

§cm" h--' ■«»' r--' ^ co' op « eo ^" 0» ® m" m" ■^" co' pf ^ * o> •-' <p co" ffl m" cm" co" «»" «>" cm" ^" •— " co" I o c\J o ot cm" ^' 

Oi a> ••- oi ci Oi S<B(-~(DCO^ co^»- § --co>nr>- ^i/ir~-m^o (0'*'~ ^ -grinojr--^ 



p CSI o ui •- CM CM a 



'-^ominco mooo 
*- CM <r> r- CM 2 CM 



:- S 



CO (O ui CM ^ m JP29*~^t *" mocMU 

KooS^CNf^CO CD^SScO 1^ OrtCMO 

—"—"—'■—■——" -ror-"^"cM" *t» CM— "w>g 



•- ^ CO o m loco 



SOiocO'-cM^ (Comooto o co s m r- cm e>* o> 0> oo csi 0> r- »- o co co m ^ co cm c» r>- ce ■ ^ to to i- v co 
OCM^CMCMCM — — o^r^oo (B^o^ — TO to CO- • Of— oo QO>(Dtdo<A ^lomcooj* to «S^r»-co-- 

(•> — m— ^cocM ui^*r-o>n iBcoco^ — co 2 eo cmocO S^r«.^r-co cocmcsi^v iA r-r— — co^ 



11 



CM CO CM 



^SSE 



ai 



<D (O -p- O) CM Q •- CMCMCMOJtOOO O) m « CO O 

p* rocMcpr-iftf- *-0'-r-coa> '-r-o*-'^-- 

A inoioio^O cDom'VCMm r>-cMTO<CCMm 

T^ V cm' (o cs( to" cm" ^~" h-* a> in" ^ m i— "oo" 



SkOtpcMmapCQ cooii-cococo cm h- »- <p cm • od h~ »- co ^ »- 

^^o>cj5<B q ^ q i— eo "rf Q -r <» 5 Q * S co ■.- co ^ m 
^(OCM*— ^J) ^ r- ^ ^ r- tsj TO O r- (C CO (^ f— cm in eo ca 



si 



focor-^^ f—mocMcor— ocmf— 
cm" o> to r— ' o* co" ai •— " r»-" in »— " — " o h-" m" 

— t- ,- -^ ,- T- CM »-eo<o r- ^- ■- 



§TO5 *» o>tocococm>- i-r— r^cpcocp r-^oir-cM- ^ cm co co t- to 
.5S K SS^.ss:^ "?yS^.£>. S2,s&se" :i_ S?^.SS§ 



i 



-coTO«,a>o ^^uiui^o grjio^^- g afe'gSg 



S S*^.JZ^3.^ SS?*2;t-. 2 iP!P''3'2?22 t- -^f-^TOcocoo) m«nr~ — — cd inTOtocno* «> mcna — cm 

Q r-CMOTTOTO— TOCMr— 3CS10 r-^mTOTO* K. tsj cm ^ in cm cm r- cm eo csj eo to — o in co TO * R ^ oj S> m '- 

ift ^~ V r- TO TO in f^. f^. cm pS TO_ r-_ r- in cs* to to >- co cm r- — 01 <o to to co •- r- cm ■* -- •- cm irt ^ »- to — to 0» co 

• *y' Si' *£? iP *N CM* cm' cm' m" •- to" m' co' r— " to* •— cm" in in •-' en t~~' to co' co' to to* cm" to" r--' cm' o to" ■^' '— " f^ co a>" eo" to" r-' to' 

- 2*s5ss 2;;sess s^s.ssts q ~-ss!sa 8S£8xk esSsss s ksSi^s 

jp •-"'-" vto'cocm't-" '"^'^'jy 



*- »- ^ to eocM 



a 
i ^ 



c 

■ i 



IZ. t". SS?t;5Kin JM'5''^?'*^3t SyiG^JaJtS Ifi TOcftmcof-TO r-TO^TOTOcp mo>incoo» m TOar-ATO 

EJ J^ii^CrGS^ *^y2r"t^iGSfi ^**CPo4 5 '-trJ'e*"™ »- ^ to o « cm &> — o tjn- • a» cm o '- f^ 35 

CM to_ ^ TO co_^ ^_ ^ f^. "* ^ f^. * '^, in cM_ o_ ^ « TO CO m o in TO I- f— oj •- ■v oi 3 ^ 00 to oo •- ^ S ■v o o> co •? 

o o>CT>«— o)^'^ ^f— CMincocM ooj^in'W'- o cm co to f*--" o" to to' "p— ' TO r~-" »— f*^ o to CO in to ot to to to iri »-' 



-- '- CO 



E 



ll 



< CM -V TO TO O u 



S aS w 



SkS--£ 1 :§§§5csi v'to'to'o'to'o* q"8§§--£ -i 

||||l i^in^ ?lil§| 5 lilf?^ 

a5 = = s- giisls lliii^- ^ ^ = ' = =1 888888 88§§§^- I ^"* III 

f 5axsas ssssaa aSsaas | Saxaas ssssSa aasSas a *Sass§ 



liiiiii mill iilili I 



126 



Individual Retums/1977 • Tax Computation and Tax Rates 



1 



o 
1 

3 
f 

o 

I 

S 

I 
I 

I 



3 



I 

TS 



I 

1 

s 



! 

ll 



O ^*OW»~U>« 0OT-«^ior»- o>o>«-^i/>csj ^» (Or»qjflpr~^ tncMOioc\j«- ojr--ep^r-« ^ •-®c^mcg 

A ^o<ooeo9> wiootpu?'- •-ioeMOJ'~o> to Sajuai^AA ^ocoQr^tp oto>*c\jo* rt c\if^r-T-Q 

R Af-JSoBrS*- oKP-iTS'*^ ao(or^ocoa> w 3^9i-cocm CMf^— ouiot OTc^toor^ o ocn-v torn 

ft 2?='8"555 =55Rl*S KSS'SSS 2 ""'""RSSS S85Si'5R icgSS? S SSSSf 

a ^ » •- CM ^ n^_ 9, ^ „ ^ est — crj c^ — • — csiCMrt 



§3rgOf^'- JO'~SESS? '~2*Jsi'^''^ S c^JOOCM-w^^ ^ c 

r- ^ K PS S m 5^ S to (\ V S S ui ^. eo tM i^ K S. S f«-_ S co K S 

S' V m" m h-" cJ V flp »-" r-' c\j g> m cj 3 1^" <^ oi 

»- tn ^ V ^ 5Fi?S«Sirirt* — cJ »o 



•^ oi 






in o r»- r««. « o »- en iH » »- a> (o * O) in r- ^_ <5 o •- ^ '■_ "A ^H o ^ aS ^ ^ 

S" «£» flp tNi o> ^ V^ o* in ^ rf* »n 1^" o »o ^ o" in <p' tp' in" ^ 5' co ^ a cm" ^" o ^" 
r^ ^ <» CJ Q Q 06 cvj ^ Oi »- 0>*(00'-«S * Ki en — d> 0> — « «? — Q f— 






(ft ? <o ^ oj 9 

V in en 00 in (ft 

^' r-T oi" in eM' m" 

,- m« (O o ■" 

^ in in 1— en 



t i 



e\j •- r- f^ ^ 



<o h- cyjQ en 



ojS--5^!n ^^*cnc<jen 

o^oouioefteM »- en en r- ^ tri 

§<M to V^ o>' oj" en p" lO o>" m" en m" 

oiiQininin^ ^inen^ino 



iCM^^in-^ ^ oojeooieocn '-oesjor-r- « en r>- <£> 

> O in ^ f--_ cs( (^ * o ^ ■^^ i£ in en m » o O O in ■^ -"T c\j 

? <p" <o" en" en" •- o> in ^ in" m" f-." r--." —"—"-"—."-" - ' .—"—".—•—.- 

J ^ in en w meniricftKt^ 



CNjr>-«r-.*- (O-viceni/ 
_.enciirtcno cviCMinen- 
ooooo^f^ en r- »- • 



3 e; 



5 <D r- CO 
Qin CM •- 

6 -"t en en 
D r^' to en 
■3 ^ CM ■- 
Ten (D "* 



Q eg 5 m (M ^ ■*? eneory^Dcn'- —0101^50 
(fi sAoooitp*- weMa)r--Vi^ *---coinGDr- 
^ ^f*.eMinKi<M CM a> eM en to c\j in in uS m in c 



Oi (O O ID 3 1- 
cj in en ^ o c 
01 ^ CM en Ki u 



en CT> o CM eo 



— CM V ^ mtneor- 



, _. . _. » en o 

-in 0)a>cnenin« 
-" — " en" en cm' — ' 



f-^CMincM'-'- cnoicsim^ 
OTin»-cMCMO> inepOtOCM 
vintor-f-in O) 00 en en cm 



SincMCMinn •-r----o>o9^ cm^-'^^- 

-- 00 5 ep Q in CM *- m m e6 ^moeM 

3 w F--._ o) in in Tr_ CO o in O) en ei o (5 •- 

-" to cm" to" ■w" r--* cj> o" <o ^' ai -»" •-' -q^ 

D o »- en to cm eT> o •- •» mtntocn 



M* o enoo o »- en 
r- ft »n CTi — ■- C3 



> CM — CM r- a 



toto o ^^tp>-c\jcn en 

mr-- A eMen*cnr*0 ® 

^CM <o ^^^r--r--r>- ct> 

en" ^" ^ to" m" en o* ■^" ' 

o iKipui 



^- tpmcno'^tp oo3-(o«— r--Q ■■-cM'-^in 

SiBiptoCMCM* cnoflO^cn^ mmtocn* 
Kir-(7>oS) ocM — CMtooo -Jti— -- 



o op mojin 
•- O ■<»■ — O) 
o> ^ caen r- 

3" ^" CM in in" 
O 00 m r- 



^ A ^ OJ ^ ^ o en N- op ^ ^ 

• oeo^f^cnft m o> o -«^ f- 

tf f-." m" cm" 5-" 'J o cm' oi o rf iH 

jo m en to A A A r>. OO CO 



in CM CO Q 9 to 
CM o in en op r- 

in CD CM^CMOtCTtO 

torn »- 3 en ?M en ^ 



•- en C3 V ■* (P ^ CM en — 5 eg o> cm 3 o i* • <m tocncncoco 

eMcpenr-inft •-OJinmcnin ■v '- ■^ <£> <£> * O r^ 9 03 c<i ■^ 

^ in -* CO o o ^ooCTJcPincn o> ^ ^ m en 1^ en o in en in 

lo" en o ^ r>-' r-." cm' ■«■" ^' lo o •— ' cm" m" ^ oj o W ■•— " en to" o' ct> 

— -nr-K. tor--r-(Binin Qcn^CMff) u> eMCMO'"'- 






- en CM 
r CM (O 



- •- m oocn^men^ en to to 3 r-- to 

So ocM^Qpoeo ^m^inOT — 

en ^eniocoo^ »-o<Or— o^ 

J" o> « ^' r--" 0>' ^' 0>" <o" 00 ^ 

-■n — tTicMcn K^cn 



b-v in to - 



'■si; 



f^Seor^mcM m^ 

»-" r-' to' cm" r-' in en cm' ^' cm' co" iri ^" h-' <j 

CMcni-vcM ^in«-o>i-cn r--^c 

»- CM ^ CM -^ -^ ■•- -■ -■ 



i» 3 O en en • 



CM •- CM -- 



• r^ even CM en 

"jr m CM ^ to w 

-_' - - ' r-" o 
<n o p -^ 



i" V r-" o 



S^ ip o •- OS r^ C3 '- eo en »- so ineoinr-epcM 

<o abeb OiO a* ^tpio*-oeo cp •- in cm ^ •- 

enSeooin^ r^ ^ in cm — r^ in ^ ^ oo C3 O) 

V" r-"en't^"r-'^"<n' in in m' ro o* m" <©' cm" ■-" in to" cs irf r>-' 

10 C? 00 10 in Si »- tti^ejimgen in eS] en r- ■- •- d •- 



CM CM CM CM CM 



J cm CM '^ enc 



_..r*-»-o><M ^enoocMto ,,.,,. 

r^ <0 Oi u^ ir> o> CMO>nr^cDo enino>T- 

CM en V IX r^ en in to f~- K f^ ^ ooo>oeM 

"o^'" ^" v' en" to" g" ot" m" tp" in" m" to' 

•-0 •-min^^o OiSeMf^cM 

CM^ cno — a>r-— mi^-cM ■ 

cm" cm' cm' cm" cm ^ en cm" cm' * 



^SS: S 



CM en ^ o) m 
en CM f~--_^ CM (--■_ 



etQT-ro^-into en 3 OJ en to CM 1^ o »- to — o o 

in 3 en to 3 3 ^ en to en ffl o» of-cnentp^ « 

CMiieniBenai cMcacn^^^ in f- en »- ^ — at 

«» in en --' op' CM 3 iri en" --' en" V oe> <p"cfts"in' «%r 

— »- en o> ^ en ^ cp — 3 en to oj o ip en ^■ 

ci|r^aoin(Pco ^r^^ooooen —Si o 

' n en cm' ^" cm" CM ^ 



O. esi . . , . 
«r «r>- (p (pm 



n m en GO o in a> to 

6 o" ^ i^" i^" tp <^* en" 

5 <C en »- ^ <n op 

* (D en en r^ ^ to 

— " ^" m" m" V V en" en cm" 



— Oim — 3»-or- 

cM-«'~ eneg^ — o> 

(PCMcp eM_t5o«-in 

^" — o" in tp" ■«■" in" ; 

■- m OT ay (D en 



§eM 
5 



CM en tp o» en 
C3 o> — f^ g 

oj" as" c\j in" o) 



O) in *~ oo o) 



D O 0> GO ^ ^ 



r- g CM ■- m I- — omen'-tpo o O en to ^ p- g 

^ aSgr-encMO r- en in en ^ »- * cm •- in t- co m 

tp ^in«— tt>a>^ CMcgtPtPGOcn mT-cJiminr- o» 

tn 3" ai o" ^ o" tp' «" eo' tri 01 in ^" o en en in m" ^ e*r en" to en" ip" r-" — tp" 0> eo" en »-" g" co' cm' <p" 3" r-" 

»- OT'-^moig ineMr«-^tpo> r--to<po'"i'"> ** cMh-"-inoo^ i*-ineMeM«-i oteMinpo 

h« aaCMintpm^ ^eMCMOOicM ^eM_3^ ^ invojcMCM en*— cmc^otcm o>cm«»^.- 

ejf cm" cm" cm' cm" cm' cm" <m' cm' cm en" cm" en" ■^" jtf 



T-*-cMeM cMCMCMCMenc 



en m -- r- en 
'~. *o o — _ tP 
CO op CO g o 

?in ^ * r- 
■»T oi Ti- en 
■^' to' m" in r^ 



ScMT--^o«g to a» Tj- CM •- r- •-inr-tooo <n 
tp-vcMSi^in i-en^ — tp— oinr^«-tog cm 
Ok r--r--oi'vSa> cMaS-fco^O* -v r~ ^- r~ m ift r^ 



jintoS^ "-^eng^ 



8^ <n \Jh uS t£> -^ "-tneng^ 
^^ajor^eocs (pooinoiti 
JO cd' ^' »"-' to" in in ^" en en CN» in cm' cm' 



g men CM •- 
^ sip •- 



PCMCMcnc..^ .__ - ^ - _--- 

^ m CM r- «P o CO to r- * en cm o> r 

g'^'-r—o go cm' cm""-" 

oo«cMCTi 00--" 



n g ^ (p vf c 
in r-g CMC 
o> K in m c 



x»s»t 



= =. = = =.= = = g I 



S a3 oJ e 



s-s? 

m »- « 



C C C C C C C ( 



; - s. E « w w O 

>eS-Q Eg'-<"<UE 

'O S ao^ £ £ fe 

,3 2 -m-g => => o 



? ii 



|Si 



_ 3«A«AAAtA <A4A*»W9WV> WM«0«9«A«^ jj =3^*A%M<A 



. -3 0000°. — eu'S'^-O'no 

zriTZ^^ enin — cMin— 3 SCiq^^cm 









ii 
i| 
11 

SI 

|1 

il 



— i= c 

O 0) 3 

2 S; o 



2? ? 



O « C m 



Individual Return8/1977 • Tax Computation and Tax Rates 
Table 3.17— Returns With Tax Due at Time of Filing: Tax Due by Size 

[All figures are estimates bawd on samples— money amounis are in thousands o1 dollafs) 



127 



size of lAx due 



Numtwr of 
returns 



Total tax 
liability 



Tax due 
at time 
ol filing 



Tax wittiheld 



Number of 
returns 



Amount 



Estimated tax payments 



Number of 
returns 



Amount 



All other toxpayments' 



Number of 
returns 



(1) 



(2) 



(31 



(5) 



ToW 

SI under $25 

$25 under $50 

t60 under $75 

$75 under $100 .... 
$100 under $125 ... 

$125 under $150 . . 
$150 under $200 . . 
$200 under $300 . . . 
$300 under $400 . . . 

$400 under $500 . . . 
$500 under $1,000 
$1,000 under $1,500 
$1,500 or more 



17,759,470 

899.296 
990.437 
880,159 
830.697 
713.368 

726.076 
1.199,311 
2.030.631 
1.476.487 

1.130.768 
3.085,640 
1.238.760 
2.557.840 



76,748,595 

1.560,962 
1.729.063 
1.587.137 
1,550,932 
1.390.254 

1.398,390 
2,577,187 
4,761,224 
4,119,806 

3,569,834 
11,365,003 

6,147,697 
34,989,108 



19.9«0.2«0 

11.082 
36.643 
54,827 
72.237 
79.755 

99,354 
208.777 
499.724 
510.641 

506.982 
2.186.722 
1,509.078 
14.214.438 



669.680 
685.555 
640.428 
616.854 
512.943 

495.483 

853.663 

1.505.71B 

1.125.580 

869.089 
2,313,337 

852.971 
1.479.412 



40.365.423 

1,332.187 
1.486.691 
1.345.624 
1.333.925 
1.170585 

1.115.064 
2.031.803 
3.677.587 
3.147.398 

2.571,793 
7.436,549 
3.403.822 
10312.396 



15.648,544 



174.912 


202,397 


174,935 


193.890 


126,070 


177.085 


114.597 


139.826 


114.898 


132.305 


136.801 


177.829 


192,518 


322.192 


361.612 


557.092 


244.300 


435,027 


217.988 


468.809 


676.310 


1.663.646 


342.913 


1.177.522 


1.090.666 


10.000.923 



44,338 
45.334 
33,156 
30131 
29.511 

34,056 
55.401 
106.462 
63.904 

73.120 
251.721 
133,538 
396.074 



742,3«7 

15,296 
11.838 
9.601 
4.944 
7.606 

6.144 
14.414 
26.821 
26.739 

22.250 
78,086 
57,274 
461,351 



■ Comprised o( tax paid with request (or extension of tiling bme. plus excess social se<:unty taxes withtield. credit lor tax on gasoline, and other taxpayments 
NOTE: [^tail may not add to total because ot rounding 



Table 3.18— Returns With Tax Overpayment: Tax Overpayment by Size 

^11 figures are estimates based on samples— iTwney amounts are in thousands ol dollars) 












t Sae of tax overpayment 


Number of 
returns 


Total tax 
liability 


Total 
overpayment 


Refund 


Credit on 1978 tax 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Total 

1 under $25 


(1) 


(21 


(31 


(4) 


(5) 


(6) 


(7) 


66.031,959 

2.987.586 
2.666.132 
2.371.419 
2.437.321 
2.360.550 

2.165,587 
4.738,452 
10,240,378 
8,771.699 

6.449.393 
13,738.835 
3,891.956 
3.192.651 


87.135,659 

1,854.354 
1.796,136 
1,895,546 
1,904,450 
1.877,911 

1.862,224 
3,926,132 
9,262,062 
8,383.708 

8,228,264 
21,436,226 

9,262,554 
15,446,092 


33,715,617 

37.681 
98.637 
147.101 
211.195 
266.047 

296,449 

626,771 

2.544.849 

3.048.730 

2.871.305 
9.533.847 
4.671.146 
9.159,858 


64,019.693 

2.895.605 
2.544.042 
2.299.291 
2.299.851 
2.287.555 

2.076.949 
4,555.954 
9.973.813 
8.602.791 

6.350.859 
13.458.350 
3.756.764 
2,927.869 


31,354,699 

36.534 
93.929 
141.994 
198.854 
254.873 

283,669 

794.319 

2,472,660 

2.961.771 

2.820.198 
9.279135 
4.452.132 
7.544.630 


2.627.461 

94.062 
126.165 

84.593 
144.985 
102.854 

94.674 
205.354 
313.975 
212,186 

129.040 
427.633 
227.282 
464.656 


2.360.918 

1 147 


25 under $50 


4 706 


SO under $75 


5106 


75 under $100 . 


12 342 


100 under $125 


11 175 


126 under $150 


12 761 


150 under $200 


34 451 


200 under $300 


72189 


300 under $400 


66 959 


400 under $500 


51 107 


500 under $1 000 


254 711 


1 000 under $1 500 .. . 


219.015 
1 615228 


1.500 or more 






Size of lax overpayment 


Tax withheld 


Estimated tax 
payments 


All other 
taxpayments' 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


Tom 


(8) 


(91 


(10) 


(11) 


112) 


(13) 


62.811,627 

2,722,873 
2,433,133 

2,160.522 
2,205,526 
2,178,835 

2,016.593 
4,436,039 
9,778,423 
6,447,444 

6,324,939 
13,430,653 
3,751,883 
2.924,764 


106.894.177 

1.598.548 
1,699.665 
1,803.143 
1.879,282 
1.942,059 

1.970,316 
4,360.619 
11.079.055 
10.682.669 

10.525.926 
29.082.849 
12.819.601 
17.450.446 


3,979.385 

216,368 
163.430 
190.342 
224.612 
196.304 

162.353 
307.086 
538,794 
337,468 

196.831 
575.066 
294.130 
566.581 


11.727.438 

254,426 
179,464 
217,235 
215,392 
180.145 

163.930 
337.742 
586.477 
553.397 

395.122 
1.361.418 

977.603 
6.304.689 


2.356.549 

88.085 
69.121 
67.669 
61.171 
56.080 

39.260 
89.489 
146.951 
125.566 

124.622 
554.415 
368.517 
565.603 


1.355.076 

38240 


1 under $25 


25 under $50 




50 under $75 


16,430 
15.229 


75 under $100 


100 under $125 


125 under $150 


14.078 
22.926 
44.845 
39.235 

31.450 
142.531 
115.634 
846.060 


150 under $200 


200 under $300 


300 under $400 


400 under $500 


500 under $1,000 


1.000 under $1,500 


1.500 or more 


'Composed of tax paid with request for extension ot filing time, plus excess soaal security I 
NOTE Oetail may not add to total because ol rounding 

1 


axes withheld, credit 


for tax on gasoline. 


and other taxpeymer 


ts. 









128 



Individual Retum8/1977 • Tax Computation and Tax Rates 



5r- <© •- T» oj 



g 5 ^ O CM r^ o 
3 o> o> o> r^ CO w 



- CO in *" 2 S? ^ *" 



<o T-oo-i»-^(P "-cjcoT-^tD o>cv*5Q^« CJ icQtoa)* 

«** ^ in ^ <» O O ^ 00 a> oo in n A v_ ^ Ji m P^ c^ o in t^^ in 

'*"""" CM in ^ O)" o rt T-" (o <p o oi 



mootn^ incMcpoqQtD <0 -r- oo 

^ r^ ^ oo e*t -,_-,-._-,_->_, ^_ -1, —_—.-._- ,_ ---.-.--.-- -i 

esj o oj o) oi" o" r^ <o en" o '— r>-" f^" cm ■^* -w" (o o" '— " cm" in *- O) O rt 



(0 ^ <D CM ^ in o orMODopoa 

^ ^ CM (O ■— oo CO ^^ CO <c « oo_ a 

iC (o* o> cm" r-.' cd" cm" r--" oi oo" "«■' r--" O- . 

(D --COCMOJCM .— .-.- CM-— CM-— 



CO <o (p ^ r~- (c » 

■^ in ■« in O) »— ^ 

•- o (O h~ o ^ »- 

■ O) ID a> •-' V •- f^" (D CM 



<£>mo>oc*3 ino>r^eMOJCM ot^qcoco* f^ fMcpCMC2»- 
O I*- « — r- m ■"»■ — oi ^ o> Pi rt CD ^ »- • 5 "• "" 3 S •!? 
co(or>-incM in^in»— of^ 1 — rt"*i — in ft t^_ in ot to in 



MincM_'-_r- 

Xr~" CO r--' r-- <0 in in in iri a> o u 
coaSinincM'- co-vo>o>oc 
*^ 0)---^in^— ~~-- 

T-' cm" cm" cm" c\ 



a m r^ u 

- m CM ^ ^ 
r ^ CD o O) 
J — " in" CD o 



3 O) in in en cm c 



r>g»--^- 9 in r^ ft 3 § 

ftOcM^- * r-in-*oqc 

PI ^" o -v' ^ v" CO CD o oi^ in CD in 1^ to to <p 10 •— ct> »■ 

D c5 »- o "-a&inincDO o> « cm t^ Si w ^ co ^ 0> « 

o * CM CM CO o ^ oi_ f--_ ^ in f^ CM • o»_ co_ CM_ r«~^ CM_ r- 



-^ (O m in o> 



in"-co»-mcD co-ifojcotocsi r- O"— co _, 

rn^OJCD^^ •- CO (D CO CD C3J Or-COtOCD^ 

CM O) o) CD CO m c\i o_ co_^ ^_ CD ■* 10 r~-_ co --_ ■^ -— 

in co^'ogcy^ inco^cO'^oo cp o> ^ 




o o otmcocDom 

^ M CO — o>r^cM»- 

— 0»tDcocO'Vao*» 

cJ m o' r-" r-" in cp' cm' co" ^ V — " O *C 5C 3 "* • 

T- ^ CD CO •- ^ coaScM»-cnOT gi w c^ 

O cftcococof^ ^cB^«aSco o ^i 



a> in -^ ^ a 



S m in o u 



I I I I I 






e en 



en CO o> CM 
a> cm" "*" 10' 



f, 

S 



- in CMO CM CM w 






CD •- 

CO <p 

o <r>co CD eg 
, OJ CM o •- 



38Sf 



5 CM in CO u 



g^- 



S"'^" c3>CMO'-<DCo' » cocMCDmv*D r^co^cMOj^ '"'"'fi^S 



CM CM CM CT> CO 
CM 00 iD (^ CO 



« 

E 
o 
u 



o 
o 



■D 
< 



tt 
N 

(A 

>> 

C 
» 

E 
>> 
n 

a 



» 

a. o 



ES 



tn 0001 cu — 

0> •- <M ^ 

o» »-" <^" c>j c^" <o tn' t--" o ^" a> i/> O) cvj to C3 
r* coa5iOT-e3>to ^rcvjf— t^(i)a> l/l^^T^ 



•- to '^ o> •« r* 



•-" O) co' u^" CO (o c>i ®" a 
c«i 01 ^ rt CM Kj ^ 



- - y ei - 
o CO e>J ^ 



^ »- • m 



8" ~ 



5"2 



RepcDf^ « ^- •- 
in cj oo 5 •» "=* 

*-_ »-»-•- <y> C3S c» 

50" eo" co" r--' m" ^ 
CO CM r- CD CO in 



c>i 0P53»-ino> (ocoi— cMO>in otowooj; 

r-i 5 CD in CO CM o rt ■? in_ K oi co_ »-_ ot ^_ * cft 

J«-"<D'r-'— ■«)" co" cd" CM o" o" co" uf co' r-' o> CO r-" V o" o" 3" --' m" cm qco'cd'otco 

-c2>oin'-r~ »- CO CO 01 r— ^ cp — cp — cm eo -^ — co <D cm r^ m cp — cm so -- 

30>r-cMCD'- coining o cB en co r- r- o a> cB cm in -- r— m m ^ ^ 



s g 



J ^- in CD CO r-~ a 



— S CD S? 
3 cm" in cm" ^" 

Sv CO h- 
1^ — CM 

»■' cm' eo' — " o 

^ •- CM in 






CMcp CO CO u 
co_Tj-_o_ina 
. , , _. _, _. J in in CO irito'oi'co 

*- (6 T- CM ■»- eo S CD'-CO^COCM CO *- ^ 

CO a>vmco^f- •<r^.^c6c»v_ --co 
c^ r-~" h-" to' CD in •»' >* co co" cm" ■w" cm" cm" 



- O o> 
3--_cr 
CO o> f^ ot T— o 



^o«--rfo) oepcoocDcp 'wcpoOTcp* 

rcDc3ci® oScpocMcp — — »- a> iS • 

-r^^coin coao%A<-^ ooincp_^^_^_^ 

-"r-"o"co"in c^^ai oae\ia> cd" in" cp* a>" — " 

•JCO — COO) — <AC7CMC^iT- f^.-^ • 

nincM*-cD 'V 10 ^ tx> a> -v -— co ■ 

-' ^" in" in" V ^" co" co" cm" ^" cm" cm' 



5 SS o 



oT m" ■- CD a> 



?SS: 



V CM O) ■- m r- 



CO CO Gi ^ CO *■ 



:-;:-sr-^ 



25B2 Jfit: 






Sf^ r-^imn*- rf m co 

o mcimcort * CO* 

eocjomco* o. — .0. ^,oi tn ^.c^. 

^ o> CO ^ r^ ^^ CO T^ » ^ 



S CM m 

Sj m ^ 

_. _ — "m'r-' 

CO * ^ 5 in 



jTcocD cDO>^CM»-r»- i- in r^ CD 



^CM»-r»- i-mr^cooo co m •- •» co »- 5 flocn»-co»cp 
y- ■•- <D -^ omr^t-35o <m Scmcmcocmm cMinc?^3r- 
voo^c3) ^.---i-toin r«- ^^rincMr^cD ocooqr~_*_co_ 



MOCM^— —^CM'-r-O 

M1TCMCD5 --cocooscp 

Dcnr^mcS cDcoinoicDin 

-■' co" cd' in m" v" co" co" cm' m" cm 



isti- 



flocn »- c 

_ __, CM m c - 

m CM r- u^ O CO a 
O) (D 7-' cp 5-' CO 9 S S5 "" '^ 



^ T- 0)CM 

com rno) 

I CO CM O) t^ ^ 

■cm" cm" 



r* "- ■« 



- in in a> ma 



.- 8 






at 0> 1— CDCD li 



4 



. -> en cocoejJOCTJOi cO'-oor--"-in r» ^r^mcor^co to 

m cDcninascM— m cm -^ m ■« o O co co <5 o 3 co •- co ^ o cm Q * 

- --— --■ — — ^-sjtDoo cMoocoinoo <o coc«i^cocM^_ f--_ 

m CO-— co»-ocp a> <B I — co'~ 

— *MCM"— ■— in f^CMr*-inin 



-cMco^ incocDcD^ 



3SS§ 

3 CM CO ^ 



CM 3 

3,S 



CM CT> ■- C4 

CM m o] ^ 
'". *^. ^_ ^ 
CO ^ S c 



cj) i^r- iri ^ S 

in" CO* co" to" ^" CT>" ■«■' in" cm" 



iK r^ CM rt cD_^ 
a> o' co" m" CD 
CM h- c5> in 00 

r-' co' cd" eg" 



3 0) ^ CM -- r 



E 

Q. 

> 
O 



-•-(D— c3mh-»- 



5,i 

E 03 



0> hw r^ 0> ^" CO 00 CM CO ^ CO ^ CI 

r^ cd' cm" o' CO V — ■ --' ^' CM — ' r-" o" o in CO CM 
CO cocomcDco^ --cocoo^o ^ — — 



--mr— cDCDO CO m — -^co--^ 
c3mh-»-cBo CM ScMCMcoCMco 
^•-T-T-coin ^- ^vmcMr-<D 



■r- 3 ec in ^ 

oaoeor- 
cj> CO — CO ^ CO O ©' ^' »- f*- S 



a r~ o c 



— — 01 CM CD» 

Sen in ^ in • 
o» r- O 00 
CO g" cm" cm' — ■' 



!« 

•n 



<o --. S_ rt rt 
Oi <0 T-" CD o" 



^ o. 

S E 



c 



» 
a. 

i 



381 



ist 



8*^- CM ^U>(OOi/lC3 
. -O*- — — •- OJ OJ CO 



0) 



5 



oi§--2 5 :88Sicsr ^■■daio.r.o oSSg^S I i, :".uip 

. . ._ , ^j'-tAIAViQ 3 '='.R*^.0'- '-T-^CMCMC^ i5^****«»0 C C O •- Cy 

*iK3Sw» ^^^^^^ ^^££5 -- iA*SS«rt^ ^w^^^fc tt^^i ■¥ £ ** - te 5 

"llllfi Issisl s=o||§ I |llll= =sSS = 5 ==|||| I f.|l = = ^ 

a> "O p. ", "- ^- o cm" V cd" co" o in o o' O S O ". 5 ^ - - - - cT cm' ■^" «? co" O m' o' cj S o o ^- ^ a> "S - o m' o 

^ ccM-^toajT- .— .-—.— CMCM coin'-cMm«~ 2 £cM^ioep»- ■-•-■-•-cmcm coin*-ojin»- w k-^in,-,— ^ 

_ Z}W>«AAMIA Vit/*V>VHAV* C/>«^MV>4A«A S 3 4/J ^ A M tf» <A tA t» «A «A *A fAViViVif*V» ^ Zi Vi V* *A V* 



a- 
S 



Ml 



Individual Retums/1977 • Tax Computation and Tax Rates 

f»^»-Qu>e^oo oc>e6>/i«-f*- *-"«cn<MO^ oS ifito^RigS"- Qf^«-'-OTr»- f^r~a>vr*.» tn cri^oipo 
^— WOOD"- St CM iS to iTt to o^'-aii^to P- — tKeo«DKi_co ^^r--»--vm (ocvjeNjr-cM c^ — oot^co*- 

«•-' o* o> r-.' m r-' V *o m --' o> m o> oo' «i r-" V a>' r«r r-' • V c? ^' w g? cJ r-" lO op to o V ■«■' r-" V »- ^ ^-' oo" to co 



n A<oSc?oJa6 a>^cso>or- ^r^tpr^Ao A 
«^ •-c><^co<^^ ^ C3 — r^ Jo O) <S tn ^ o eo o «» 

SIT) '»' a> ir> fM* iq" m o <©' ¥•' cy — ' « o uj V lo sp <o 



-- eg V C2 »- 



f oi Q <o ^' o m' q> ai V '^' <!?' co (O 



^- CT» ^ 






' 5t *° 



a» 9QCMc»09 u> •- op oi fNj oj t>j <o « — 5y 1^ Q ^ <\' W <P pj eo ^ ^ cm o •- (P »- cj 0> cm *- 

»*^ •-(ni-~^.oir- ^»-io<ocor-. (MocoTOKi_to •• oioi^c^^-o tpcMC^CMtDCvj T-^r^coto 

8 to V 0» cm' (D oJ V o? p" o \n ^' r-' 0> eg" m g> o" -» o " ^' 0> r-" cm" ^" oo' 0> C5" a> r--." V t-' uj" co" o> 

as -- ■* o p » P ^ * r^ » ^ osi 55 <B ui oj * CM — cm to K r^ *CJr-ptoco •- ^ 5} wi op 

^« .-^*- ^cmcjcmSiA o»^or-~cvJK) u^ »-.- •~6siCM^(SuS o> ^ m r^ ^ 



£ • ot S ft 






9 m^f^tncjr- o ^ co r- yj »r> cncMCMr^ipco c*i cm •- lO ^ » ■- ^ to r-~ p lO ^ c^ cm m c 

S Qrt«coiMCM *ojr-eMco-~ ^copKoift u> -woitn^Sto Ki '- — ^ o cm tp r- ^ i- 

t*^ *paSo_tPcnr-- »~cMot>«»(DCM ^cft»n«f^cy o inr^*-ftSf*- cMtDf^o*-e*> in a> -^ a 

♦ r-" «> r-" o) 00' cd" ■-" <p" Qj CM ^" f-.' oi ^ tp" »o e>J — ' tp" p cr» ^' 00' c^" g? CJ>" ^" to" to' 00' «J " 



OO r- ^ S S 
CM CM Cm <o 



e s.5_ 



0> cMoo»-^oto ^'-catpCMog •- o> o> ^ to r*- p cm to p 0> p cm m cm 

f>- ^"-rotoop eo«>r--3prt a» oj^CM--o>m r^»-iopiom rt*- 

S- toa>oDcnr>-? tP'-^m^o »- cn^tocM«-»- mtocMOi'^r- torn 

10 r-- 10 r-." cT) 00' »o ^ en o co cm* -v' "*' ^ -*■' ^ * cm* " ^' to' cm" od' m" tn p' o co ^ ci ^ cm" pi" 

CM— JmcMt- ft Kj — cmcmt- • *«* 



CMCMOOP • <M 
oj f— ^ • O 
cn oi CM 0^ 



— -- T- ^ 



"S 

I 



§1 



O i 

>• 
K 

4J 

e 
« 

« 

> 
O 



P 

C CD 



SpcMpptDio r^intptpcMP uy r-~- ry ^- CM en r- ■^ <o a>(o co v r-.cMtpo>coi^ co^r-pin* 
Acn«~cPdi>— ^r^tomMt"- •■(©•-cMiO'- ^ ■-«p«-tftT-tft ■^pocni^CM POieo^to* 
— — -t- ^^^^f^f^ eor^r-io csj —cs'-^eoeo — — r^oSh-h ~ _n 



b en «- cod 

-"f r- — " 
r* V lo" o" CM f 



>i p in CM 00 oo c<i 



<DP<— OIV 0> V -^ U 



S:i 



(p g » •- o> 
pcoeocM — 
CM •- O) <M<o 
r*-" o" to' V CO 

CM CO CO CM » 






3 c"i o CM 00 '-■-tCcato 

S' 'co 
10 

3 CO ■»»■ 

J cm' cm cm cm" cm" cm" cm" — co" cxi cm" 



p-v n <p^^T-vi- oi0>pa)CDV po^cgco* 

^co p p CO "- — ci ^ coPi^oi^* Ki^T-^irt* 

cg<p (o ^_^cO"— CMioco v^i/i^pCM o»in^inr— 

S" p" h-" lo" 00" cm" p" cm" p" cp" CO — T^ CO* cm" ^" c " 

ScMCMr^co 5 op ^ ™ C* 1^ ^ w 

coo'-ospoco^'- o mcoo 



(toco*-'-'- o>^ 






m ^. CM 10 oj oj 

^ CO 5 CM 0> CM 

<o •- p p en ^ 

*o 10" p —" p" ai 

r^ in in r- CO 00 

•• p o> m T- h- 



SpcocnT-pp to ^ 00 — CO p i*~ p »- r^ cj> 

CO ^ a> r-~ cj * o> tp •- o* -- CO to 9 -^ — •- 

r^(OCn^r-oo to^o^mco "-r^^CM — 

H" ^" r--" r-." co" cm' — p' p" r--' p' — * p" eo — " p" 

♦ copcoe»top top'^tO'VO irtp^ 

»- coco^--cotP copcor^r--co o>n 



t^ d CM *- ^ 5 to P 



3 to 10 -v ^ 




tocDiocoio ptor--«-co» 

5 eft 5 P CO ppgjp-w- 

IX) ■-" Tt-' (p p" a> r^ CO ■5" r--' p" o" cm" I 

CMr-.r- or-cM^cop ^Pcm 

•-pin coiocor--r--?j oicm 

10" to" ■*" ^ co" co" cm" v' cm' •-' 



S S17SS 

*- ooojr^ r^ 
r- cMc^ 



s 


£SaR3 

TT cnioio 


g 




s 


® ^ or- o> 

» — ' 


s 


ss 


i 


s? 



^ CM to 



-a— 



CO S CM 5 

^* to p CO 00 



r 



r 



m Gp •- r-. u 



— -, -^ ,._,,- .-. _,_,,, J) O)p^coa>^ « ^^T— cMoir^ 

S t: S "Z *€ n !£ ^ 5 *- ^ "^ ovi p i~- lO r-- p p o — p cm *- r-- 

, pop(Dp_^_ O_o_'^_»-pco •— coi^cO'M-tD f*- aocMeoc\j^(£ 

?> t^^rpcMcop p.— p.— oip lototop'w'o tsi" eft r~--' (j> co' 1*-' ■* co' ii> co to r-^' cm' cd' to ^t' 10 to e» 

« locMiOcoCMaS aSptScocft'- CMcogcNOJ^ "i ppocotP cmot-SSS SJ — ^cm-S * 

CO f-^ eft_ — p_ CT>_ !--■_ * oo_^ to_^ — ^ •-_ eo_ oo_ •»_ eft cm p P ^ co r-- tp eft p to o -- r~- r-- t A cj • f«« 



o p p Z 

^ CM ^_ 



f^ 



<j> CO CO 0-, ■: 



cj" — ' co' ^ lO p" fC »C a 



I ^ r^ p CO CO 



3 10 to r- 
^' cm' oo' c 



iP JPSr^fi^ffi r: PSB'lxSS S?£2ift?S'*'^ S! Sii^CMpiooi tftcMr-ocsico p">ro»i-.p- ^ 

t '^laC:~'''?'£2 ^t-. "59S&55 iMoS^tpr-f^ oe pcvjcotiS'-cM pptoppr^ CMCMfo)-?- * 

^ ^. 'O r-_ — r^_ CO --_ CM_ •-_ «n o ^_ co •-. O to — co oS oo_ cm — — in r- cm o_ p_ io cm to_ p co p *- ^ ^ 

S SSi!*"BSt ^sS^^ffl? ??5?^^ S ^«°5Sp CM — KcmSS SSotSS 3 

^ r~- CTl — P a» (*- P 00 to — CM to 0> tO ACM ^ eOtncor*-(D0)ptO<— CMPA^TPCM' f^ 



of ■— ' co" -^ lo' to r--' I--' 00 CO 1^" p" 



s 






eft r- CO CMC 



3 in in n P 



§C5COO)r~-pco (Mtopppo) ot^*— ppp • pCMtootoco ^CMtotseo 

tPOpr-Gop Pprapnco cocMCO'^tBrt p — top-*— co r^aj-?^CM 

_ r^_ — p ■^. ^. ™, 00 p p p p CM p^ to to p •- ft ^ P <o -^ CO CO CO CM CM r>- o 

P ^~' to' — p" a' CO ^" — p" p" — 

to CMPCMr~Cp — CT> 5 ■* "^ 

** A^«— pp coineor^r*- 

2 '-'■"t'iou 



ST-CM'- Acor*-CMpP tOOOCM 

ppr~ p'— totolop ppCM 

f^lP^^^rtp copcor^r-co A?5 

1— r-* r-' p' p" to' ^" ^' co" co" cm' V cy' — 



T coco — 






^ p A p p lO 

to p -^ ^ o ^ 

«p (^ A r- r- p 

rC cm' p to' a' a 

CM p p -gr •— tp 

40 CO ^ p r^ A 



<J> f 

ll 
|2 I. 



S8SS 



^.CM ■WPcOPtOP pS^p— £ 5 
O— — "-"-SlCMCO to — t^ii^*© O 



a%s 



"- cm" v' p' p" o' lo' p* p' o eg in — S 

O— — — — CMCMrt S)'- t^^^t^ \ 






^.lllil flllll fPii| I illlil llflll liilt^ t §ill! 

(iiii= = = = = = = 888§ ? a = = = i = = = = =■=■=■ ''gggi a „-§§' = 



^■°l^ 



* laiaa" ~"='S5§i5 SS°SS° ■ fSSSSs ~2;sss^" 8S£SS5 n Is5°^'s 

3>j;t<X<XM MMMMt^U UUmUUm g ZXaSXAm MMMMmM SISMMSiM % ^oSmMW 



129 



130 



Individual Retums/1977 • Tax Computation and Tax Rates 



Sgf- 



I I I I I 



o <T> cr> f 



r 



8 

I. 



fl^ rf) 5 c3 ^ <i rt ^ <o O o r- 1^ SS u^ (O, ^ eg (D r^ Si to, « f^. a>, o <0 ''^. ^. *© *", * 0)_ o> lo <r\i eq co 
«0 (O r~" o» •— " m oo" lo o' m" co" to in c>n irT co cm" en" 9 »-* *-' ^ ^ (O g'" r--' o" ^ <0 O "^ o <o oj en iT) ^ 

C4 SK.r>-<A'v->- ^tnoo*^"— Sr>-r^opcouS rt »-«-oO)f^* t\itno>oooQ <5Sr^«o> « 



^^ in in O) (D u 



oj oi tn r>- cSj 
»- oi w »- ^ 

O « f— " ^* ^' 
CO CD Ol CSJ 0> 

CM CO (O tn (o 



c«i r— oj ep o ^ r~ CO c^ ■- O p W cm in eo co o» tp ^ •- m co f^ t^ o p in •- o ^ in ^ o to 50 m • tn co in co ^ g> 

W in o o in f— "- CM -^ CT> o CM rt <p o> Q V ^ * • o>3>r^«>oeo ^<iSo>q^co cm ^ co ai cm - to tn ^ 3 co « 

^ f«.r--o5r~-r--£J> r--0(0*a>in ^oS"-"-^ ^ ^(OinSjOh* inh-._r--ininin CM'-r-cito O (D^otco^ 

SctT r-' o> c\j in p r-" ^^ <t? cm' c-> p' ep" co* crT ai o to tn co •-' ^" cm ®" 3' «" co p' — ' r-" o> ao r-" p' «* in of to ^' cy q> up 

<o f— P- <p •- Sj T» lA p p m CM ?i irt ?M ^ * p «e •- »- C5 Oi r- a> csjepPcncop cr> co cm ^ tB A co a> o cm fi 

^ "-iPjeoco CMCM?C?M^'T CMcor-.-*^?^ 3 — ^cmcm ejCMSii-^^ ^ror--*co » eM<or-mO 



SpincM(Ocooi o>eocM^r*-co tO'vcMcocpp as otinoo^p CMinpoQ^ tocMgjmco* 9 

3 o> r- CO 06 »- CMCMinh^op'- co <o <0 m S p ^ 1^ to ■- * * m cJ p -- cm cB r^ S *£? *° ^ S iff 

^. CM oj •- as in o m ^ f*- ■- ^ ^ ct> p 0)_ in ^ cm o> co_ to (D •— _ (D in cm (d_ ff) to r~_ ■v^ ^_ eq p-_ in <o • 

• ^" «■■ in ■v a> ai 10 v' i-" lO O cm cm" co co" co" irf •- r--.' cm" 5" oa 3" 5" 5" ai cm" g" o> f--' 3" eo to I 9 

A otDi-.Ai^'W -* •- r- as ■.- r- oooS'- h- **^S3k!^S1 cocxomptn cm lO — r^ 



r- 2B P 0» CM 



■5 ■ 

I 



S - 



i-CM»oocp m ^ r~- to »- -- cDO)pp<pin r^ otcon^CMA ^cot^jor^co ® 2 S co I 

O'-KocM ^tnffliBtnp ior-ooov<~ • »n»-«eocM^ in«~CMin»-o> r>-Tt-a>'^ci 

o«'-t^o> "-aoiniooco cocmcowocm • p'-p^f*-«o r^pcMt^oi^ p*'— csjinc 

'""SSa aSs'sSS ''''a'R'SS S "' "^s^ Bieaerin :r~!n£?2 



jags;: 

^ m (o in CM 

-" O) --" CO CJ 

*i ■«■ CD r^ m 



? 



c 
o 
o 



E 
o 
o 

c 

» 

o 


■D 
01 



■o 
< 

o 
« 

N 

(0 

>. 
c 

0> 

E 
>> 
a 

a 

K 

a 

t- _ 



c 

0) 

1 1 

0) 

> 
O 



M 

E 

3 



^ COCMinOlCpO) PCO^f--0)CO »-C\(0>^CM0> 9 

4 pr-g>p*p *a>*^cof^ ^^^SQcm tb 

<o "— (D o> in CM ^ o P r~_ to CO ^ ^ o_ ■*_ 0> <o cnJ lA 

op o co" 1—* ^ cm' p' co" oi CO CM* 93 ai r^' cm" »- ■w" 10 

2 •- CM 10 CO <o in tn in ^ o CO ^ co cm Q 



?^r-r-cMco CO CO c? CO (O r-- co in op m 1- • » 

«o>o>io»- coinin«-«oi "-in^CTico" « 

:ir«.cs(incM'— cocococt)'~v ^in^ojo) O 

• TT CO iri r-" CO r-' ^" "-" CO «" m" ^" ^" ^" t «9 

•-^mininmin^rPco^cDCM to 



CM mcj P ^ 

■* ^ S S CM 

r-." m" in to" 5 

CM CO V CM CO 



S^eO'-cocD'- r- c3) r- CM in CM oo cp p p cD <p o cm 1*- cm in co to o>epcMf^cMCM to op p co -^^ • ^ p^cocoin 

in3Fcococoo> CMpoocMcMin irt in S ^ •- 3i o i* cp m ^ r^ in m in r- in m p co ^ * e6 ^ • in ^ 5? "^ n S 

(0 CO CO o> m ^ to CD in r-- o> CO »- co r-- co co o O ^«^ ^ ^ »- »- co_ r-_ o> ■v^ cq eq "-^ ^_ oq a> cm •-_ P_ a», r--_ •» in o oq 

10 to" ai ^ id" CO co' r-." in tp' cm" 00" p' cp" ai '-' 5' 00' to' lO ^ ' cm" co" 5 t: Q ?2 S" S ;~ Ci S^" ^" 55 3" ^" S S '^ ffi SB ?! 



3CO CO r- m tp 
"xo -rf coco ^ 



O) •- ^ 00 CD iQ 

(p r- (^ M 



23fe SS?§ 



B ^ C» 3 V 
- CO IDC^ '- 



r- r^p»-»-in^ tp<-a)tptpeT) cpco^p^p oi o>p^o>cm« ^^inincpeo '-tO'-ti 

A tpSACMi^f^ incoopSAcD cpr*pin*-to 9 m * r^ cm co 1*- ^ ^ co cm 3 ^ t 3 *£? i _ 

^ wo>o>cMQov eoinin*r^-i- inK-Aa>CM A cof^^— CMCMf*- pcMr--«o>^ pPco*cm »n 



m T- CO p to r- 

^ o> in ^ f*- CO 

tn ^ m »- *- ■* 



at 



CM ^ CM to CM^ _- 

to<oa>r- <o<Dto 



SAP r».»^A^ 9 ^99 



£^r- .'za 



3 ;::5i 

« CM to 



^ '- A A CM 

a CO A CM ^ 
to ^ ^ •- 
in V CM* to* TT* 



I I I I I 



■. r-. .-. r-. - - - - - - - TT ^ -I - UJ ^ ■ S S S S - "-"-"- ®- ®- ^- ®- O P S ^. Ql S 

?XS-c^ -^cDoapino poSjiR—S S 22S'-'. cm ^coaoprnp ppSiin— ^ n 

rtom — w» V* vi V* v> t/* tA *4*« g "^ SS2*"*^ *f*VivtV*^*A «"*^^^^E « 



s%s: 



CO 



s 



11 
1= 5 



I gssssl «|||«| s«f|f s f gstssl film ||f?f s I |8s| 

P-O-O-O-QC CCCCC;C CC333(-, 3 ©■©■OO-OC CeCCCC CC33=>o a <rtP"2C 

f^-CCCC3 33333:3 33^ ^ « f\J"2CCC3 333333 ^^„„„0 3 in'S^ 



e U' 



ES-.--P CM^tocopm oppe 



;-ssg 



•iSssg 



3V^S&Sm mW^^«AM SmMMMM -g ^=3«SMMtA 

I- < 



Individual R«tum«/1977 • Tax Computation and Tax Rataa 



131 



ll 



c 
« 

E 
>> 
a 
a e 






S -»■ si -".■'.--" • ■ -" -" ^ ..._„-.. . _• _• J. j^„-w V 

SSSfSt S3SSffK SgRSI'"' S RSSKSS 8SS?S!3 SS2SS°: 8 SSSSS" 

V cm' <p' ^' ■^" V CO n" ^ " --" ^ --' ^^ CO T-" • ^ CO n" •- * * •- r*^ ai cy" r--' V 

c aaS* • " e s"^ 

V ^ ^ ^ ^ ^ 

t^ O) p~- eg OT lilt fc St 

8 ssts I I I I 8 as 

jjj irt" c\i (--." in ^ tdc>i 

I f I 

^ in in n o . ~. ^ A >n » 

ScNj ^ ep r^ — <£> ^r^tttnvr- cm r- oi co o in • r^ gj ^ m r^ o> ^ ^ tv r^ en ^ — ^ (o o in • <0 in co ffi eg (O 

O ^ OT h- o> r^ r-c^rt<or-ep (O — (C in ■- o) Oi cd ft ■- 5 cm •- t- A (O cm * to cd 5 ^ in o ■ e O) »- * <o <C 

r^ ^•-njoioco ^i*-*-f— cy^ S> 1^ <r> ^ o <r> o* r^c^ocnc^r^ c^»- f^flocvj iotom^ ^ « r^«)oj»-<D 

«f V* -v* r~-' r--" CO in ^' -— ' " " r--' <o' <£)" r-' r--.' i»" cm cm" cf cm" " ■^" cm" cm' ^' ^" »— " " tri <o <£>" r-' r--" ■*" ^" fiT cm" c^ "— ' ■^" <S 

^cg — ^. ••.... ^ .^co— — ^ 

r* m CD O) <p f^ r- m f- (O in ^ o en in cm Q <o ^ a> a> r> ip »- » in v *- o o o cm »- »- o «p o • «9 in »- ^ <d »- 

?h- 06 r- Q o> ^ CMQincMcsin in '- oo ^ 9 ^ •- ^ -^ -- — oincM^Sn o co cd rt ^ ■ uS o cj eo r* in 

_r>-<5K.S'-'-<Din«coioo--tO'- ^— o —_«>(--_ in ^tn*coo^ ^5in— • o ^T-ooK-in 

Scm" od r*-' 1^" in ^" c^ »-'"•-' cm" CM v- eo ^ •-" ^ eo c^ ^ * ^ ^ ej * fC ^ r^ ai to 

CMrtCO c*«««.»«« o 0» CM 

(po*r^o»^ CMQincMQin in »- m ^ 9 ^ •- ^ ^ »- »- o m cm ^ 9 co osport^- (a cm •- 9 r^ m 

omr-r*---"- coin* coino "-US'- « '- o •- lo h- in ^eo* no^ o in •- • ^- cd in S K in 

•o 01 « r-' «)" in V CO —"•'-" CM cm" ^ n »— " — " i-" cd" co »-" • --" t-" cm " W^ eo o' »" to' 

• o>^-«^ c<i«»«»»«« ^inA 

1^ ?J CM ^ ^. CO 

8 SCSESK SS2SSS SaSSSS 2 aC:asS5 SSiSXJiK ^gtgs: 8 safWF 

^^ o o) o> * *_ w_ ^ o ID en rt in oo_ -^^ o r--_ •- in o r*- o m o K- (o ■»»-'».- i*- »- m o »- r^ r^ ^" cD o A v co 

O CM O <o" t^" q' •- c> r*- cm" 'tf CO CM o CO CM Q* «) ^ ^ cm" CO ^" ctT »-" ^ CM c> o cm" ^ h-" V' t-" ^ o o> *© r--" o" v' ^^ ^" 

^ cocM^uSsOto o^^cOr-iD f-ocnin^eM tA CMCOinm cn^^cor-h- oooiinn tft r-in^<3>in 

*H CM^ C> ?MCM • •- •- •- 1^ 

f^ CO CD m 3 (D Op r- CO 5 ^ CO to cm i3) m f— <d co «p r- <o cm (p co ot o) o> »- m tp • * o a> c? eo • 0» o» r^ »- in m 

cj ^cD'-cor--^ cMtoeov'-w inqpcoo^r~- v r*-^(Omco^ oococo3o<0 ■•-inr-.O'-" in a>eocMO>f*~ 

<0 r-^^ooiCM (0_^«ScftO)r- mScoSi^»- * eM*r^o>o^ ^-•-'-^rt^ •-O'-^cD to o>cooooco 

y~ ^ y? S ^" "N '^ <" y? ^ "^ ^ *© o* r-.' cm' CO «j --■ o in to cm" cm" O) a ^' V ^ V «)"(-•' cm" co I lO of ^' ai (--' co 

CMina30»~cM(Dcoaom'VO)inoin<- rt ^»-wOinr^ooin'*ooinoin'- jp i-^<pcort 

? s?SSIS SSSissS SSSiis § sStISi Sisis^ si^ii' ^ tiiSS 

g «S"SSXS SKKSS^S SSSt'" §' "~SSSS" if225ft8 SfeStf-' g feSSg'g 

§ a^iS35 s*§SRg ilsSS' s sSsiESi is§?ig i?gst= 2 JS^isi 



£ s 



II 



• '""'■« 888S88 giiil ^ • '■■''' ■'■■■■ ■gig^ ^ • 

i :ii.i.|~ sssgss" gills I 1 iii.ls sissssss s§iisi I 
J 5SSS- --r-^^" ""sss? - 5sas~ «*-":S^^» ^"..si , 
I SiisJil llllll ||f?|s I 8«s»s| llllll lllffs I 



ill 
2SS, 



P 5 - - • • Q" ^" ^' <c' <o o in o" o* o o c5 *. 5 "2 - - - - o cm' V co' 00010' o o" o O 25 ^- ^ S 5 *-'- o m' o 

^ ^us;ss;i M;;;ifi^St sBi^iUS;; | oUS^Sa z,;i,:i,^^u »^;;a»;; 1 ::l;ft^;;3 



nils 



li 

g o 

II 






llj 
ill 

m 

P 
lis 



132 



Individual Retums/1977 • Tax Computation and Tax Rates 



O ^<OM»-»oflD c»»-tD'^m»^ OJO^-^trttM f^ «oh-oo<Oi^^ mcsimtocM'- c\jr«-'v« u^oj e^ »-cocolo<m 

cB ^o«So<»* as in o to I/) »- •- in cu eg ■- o> «» 2n<Qtno>co ^ocSc^r-ip oi oj c\( • •- o) so ^i r- t^ •- o 

R mr^i7SoD?>*- SKr^iK^v eouar^ocoao ci 3Rj^^_<oeNj cgr---o_m3i enrjh~_ ooco, o o_<r\it tt>to 

r>. oJ --' o" r*' v' ^" »- ^ ^ csf uj o cm" o" t© r? ^ <P" " id" in o" ctT o?" ^ o>" o" ^ csj en ai ^ o" ^" r-^ t^ ttt aS oi" ^" <£r » 

<io »-»-Rvh~oo ^ojooJ^eB f~-0««ScsiSi » CMCOuico o*ocj^^- r>-oo> ojSi » '^*^S?t", 2C 



rtrtr^»-ooc^ (Ooop^^Ji ^«r-cNi«-r*- in f--»-QiAQOj Qrtd»-<po 

m h- ^ >/i <o 0> rt in M e^ ^ w_ o co_ io_ *» oo cm o^ r^ co_ » ^_ in co in oi_ to ^ o r--_ 

gai" ^" m" g>" r--' cy ■*" ep --" r--' oj ot" oi" m 5" ^~' en" 0>' Q o »-' *" <0 g o> in r--" m" 

— cr> V ^ -w vintDtn^ft — cJ to tNj rt V ^ ^ in <£» tn co A 



- m eo • '-r' 



O in oj 



•- <D 3 o? o> 
o> in CO '^ c^ 

r--" o> oT in f*>.' 



if 



r« ^9c\ja>a5<- r»h~td — a>tn o>$>-mtooo a ^ to to s o co ointotriAtA ^tpio* toco o 

at inor^r^vo '-co^oo*-eo toeoiinr •- vt_ o»-i^»-ineM rt'-^'»^*» lococo r--"- « 

ej' mto"tpcjp>-r-" «■" o" m" »-" in" if* t—" o in cm o' in" • <p uj <-" V cm »-" oo cm ^" o r-' — " r-.'o>qj' o'm" «p mr— "cm 

0» .-cMc^eo 5}^uito^v inin*-cmn<B to 1— *-Rjeo rt^into^** inin^ m^ « --to* 



CM .- r- I-. 3 

C^ O) 0> to V 
— 00 CM to 0> 



A (SI Si ^ 5 ^- ^ — — fificocgffi rtfM'itpin'^ • SiMtAAtoc^ »- 5 Q S 

2 CM CD to o O) CM •- n_ rt r^ ^_^ in in o in ^ r^. *m_ A * o — _ ^_ 3 in co * » o 

of cm" <p V^ oi O)" CO o" in" w»" in tn* in" to" ^" to" eo eo" »-' o» in" ■-" to o 

B OJiSininin^ ^ineogino rtKj^c* 9 incpinoS 

A CM*eoo»'3>o> tJiOOO^r- W r- -- * *m to r- 



^ — ^ CM — CM 



r* r- CO 5cO« 

O O in ■v_ h-_ 

cm' r--" tp" r^" r-" to" ■w" ai 

~.-.;3 — ^3 CMCMm 

^ r^ CO r^ •- 

CM — " cm" ; 



sg 



5 CO CM 5 



gco to r-~ CO 
g in CM — 

S" eg' r~" to" CO 
to ^ CM ■- 
-- CO c*i to ^ 
^" c\i csi cm" r— " 



Q m^-incM-^^ cotpcMtoeo-- t-oicm^^cm V P'*CQ<^3'~ mtpoO'-in qcmo* 3CM <0 

Z St»aia>0^ ^CMmr^^r- '- •- co irt A r- o* Sjino50CM -g in o r~- <p in ^ to * • to r;~ Q 

^ ^f^cMin^CM CMOi^cotocM mintotoinc^ oi^ oi^csjco^in incDcOTro-v^ inr--o ino to 

S-^" r-." o)* o" ^" m" in" ^ h-" ^" ■r-" lo" o ■^" tM' m" csf cm' (tf 1—' o ui co" cm' cm" r^' cm" in cm ^ •—" oi' oi' «' cm" cm" ^ 

•-. CO r- * o •- ^-r^CMCO^* r^ ej> ea in co t» <5 co 3 co co to 01 en m •- cm cm ct> in m to coot «*> 

•-01^^ inintoi^r^m oj^coointo t^ --CMrtco ^intor--r>-in oiooto into rt 






T tor; 






tOOTOT to e 



• oigtpintnco totogoo^OT coqo-wcmu 

* r^^^cMAm tof^tncM^-- in Q r^ t '*~ *^ 
•n coBoJ^rtOT ^r^tototov cm^. --oj^.u 
vf V •-* to" f^" o to" eo Q in 1— " ot" o>' tp"^"g"tp"c>"o 
« •-CM ^ CO CO ^ o d> a o in in -v u 



Sco»*-cj^*-0 coCMCM'«-mm -^cor--.* cMtn n OOTOt3)r~ 

Q to to T- to CO OQ-^COQOT CO CM •- • 1^ O ^ CM h- r»- CO CO 

*- 9 9 2 to in Cm f*- m in ot in oo_ i*-._ ao_ --_ '-.in «o ot co_ cm ^_^ in 

§cm' r--' o o ^' cm' »— ' «" V" q" r-" to" in" o •-' co' co" m ^' m" o to OT 

fMOTiA'- ipco-^Stp^ o r^ to o> t5 ft CM r- r- in »- 

— CM ^trSc^eOoBeO CO O •- ^ in CMtOODOO 



CM ^ CM — 



0> 

E 
o 
u 



(0 

o 
(9 

•o 

0) 



< 
o 

0) 
N 

w 

>• 

♦i* 

c 

0) 

E 
>• 

a 

M 

cs 



a. 
>. 
t- 

= ^ 



J I 



S SS2S8SK SCassS SISSSSS S SSSCSt SgSSiSS tss: g§ a SSSoS 

in mcB^OTcOco t-cocMt-i/xo -vr-^S^*- cm in^oft^*-^~«n tooiOCMtOi— _ cocm— cm^ w «>^ to in in 

i 



^ 

9 



'igs 



n CO CO «" CO to" r^" to" m" 5" rf --' m" to" o" OT 

sags sSsSt* s ''ss 



m t» CO ^ m g to ^ ^ ■ toto «e cm m to h 
to^otpmin »cM^" »— f^ flS co^oi^ 
r>-tocMOTino) r--oin c\jr^ o ootoo>c 



u torn »- in CM - 



•-Q»-tncMco inoco^ 

5tBr-coo9T- . — -- 
toh- 1^ m CM 

00' r--' in CM CM eg cm co to m" ^ cm 
f^tOtOO^Oi CM 1^ h- — 
o *-" T-" CM to in --' in" co' 



CO eoco*~to^OT gr-»-gain*- cm in cm in co cm ^ — cMOOOf^g oo»-cof^'-tp to cm r- 

V- »-intocOCMg intQtocMQr~- m »*- m co co oj « m a r^ o ^ CMtoincMcpo to to ti 

i>» m r^ S CO CM ^ to Z in r^ uS A co ^ cm to m 00 ^ ^_ os •— _ r-_ to o cm 00 to_ ^_ ^_ <o r- oi a 

o cm" r-" ^" ■«" I*-' in cm' •-" o" ^" cm' gf co to V' ep" cm' of ■*" h~" co cm" cm" in to" m" r~-" co" o co' -— ' in r- 



SCMr- ^ ■« f^ u 
CM to A T- Q li 
(O CJ -tf <D tl 

csT 



;^S3 



5 S 00 g ^ in CO CM »- CO to CO o 
g CO in to r-OTOTc3-*tD cs in - 



o 01 oi Q m 
in 3, — _ OT 5_ 
^" cm" at in" aS 

— " »-" CM to" 



^ o> m »- O) CM r— i^ooinoOTto ^cMi^ — r-m •- —cmoj-^ott- ocoh-ocMcp cm o •* • r- m * 

rt r— h~ r^ GO OT to — »- & Q oi — ^ oj in o r^ •- to to m co — r«. cm r- ^ to cm cp cm ofttD* 1^ ■- t^ 

m CD 00 CO CM ^ n ot 00 coto ^ cm f^^ to cm rt o_ co_ m — ^_^o_f--_» o w_h--_o cm in m ot in in o co_ o» 

Sto" o" m" r-' o in" to o o" ^* — o> — m co co — 00" of 00" co to" co" rC ^-" cm" ■^" h~" co" ^~" f^" o>" I*-" to ■— ' to" n 

•-CMr^^ScM rN.r^in--^p*. r-r*oSto — — r^ —tocoop-- r— tog — cof- tor^in •-•- m 

r^ cMinr-otoo^cooD— OTco_t*--_f-r>-tO <M^r>-otBo^coto»-o>"- r^h- 

M> ■»-" »-" cm' cm' r--" to" •«" OT in" cm" «p •— ' — cm" cm" r~' to' ^' o> ro 



OD 0> CO CM CO 
C3 13) r- oico 
CO OD CO r*^0 



i OT g <J» m 






^ cMggr^gg tp'-r^ininco ii-»-a>tootp «o incMip'^*-'*" oocMr-OTCM OTcog* o« ♦ 

aOTipgcMOn ^ r-- CO m g OT coeomr*---fp 06 ^cj^ootp — co — cm m xi- to m co * •- tio in 

ooiOtocjOT gi^gmOTO r-tD*-tO^^ *^ oococoocM mcOtotocoCM rntor— <i>cm_ i^ 

f" to" cm' to' r--" tP O cm' cm' g' CO tT>' co' g" ■v' cm' co' •-" co 

o g OD Q f^ g m g in g C5 c3 co oj to 



to in CO o CO 



CMCMgcOCDCO gT 

■jmgin-jro c3 c 

— ■' — " — ' CM — cm' 



in r--OT(OQto^ otpr^i^CMO* g»-OTto»-f^ u> i-oto-— cocm ino»i*~ogoo eocMin* --r^" o 

Of totoinSiAr^ tB^ino^op in^vopiniocp ot o r^ to 00 g — ot <o * g r- gmcn* to S — 

to rtio — Somin — r-too — ^ CM»-m,(0»rt e^ OOTCM_o55in oin*tq<OCM -^coin to_^ to 

$m'cp"ln^-"Vc^" cm' cm r-' ot" co" m" cm" O m* 00' co O ^ o" co" •-" r-T OT ot" o"r-"cMin«OT OTt— 'V co— r to 

*3incoo^ OT g K- ^ « 1^ g- r^ en CM ^ — ^- ^ in o to g o r---tocointp ^<ocm ^=. c5 

r* — cMiOOT— mcMto — o^ T-cotD*-cM^ CO Kj ^ td — m cm to — o ^ —moo cm ^ ^ 



^ — CMCMCOOTOO CO CO r^ ^ •- *■ 



*-CMeMeoo>oo ooeo»- "-^ 



S S ^ S — 
^. — — O^ OJ 

OC»coS g 
CO m r^ o_ ci 



E 



o 

(0 



M 

C 

3 
» 

I 

O 
CJ 

a> 
n 



o gmcMCMU^OT *- r- — OT <« g CM — g^toto Q 90U 

r< OT — to g « Q incM — iniAcb g m o cm in h- a cmco2 

^ to^r-ooinift vcoom^OT^ cioio — cocm to v_^c 

of r^'—" r^"tp CMto g r-T m" m to" g o> g — " g' co* —' •- to m' co o V to •" 3' to — ' tiT ^ — "cm'io 

m ocomo — n ^CMOTO — g inintoto in to to ^ cm ot coooopOTg mmm 

p- coin*- — c5 ocM — c^i^co gi^— S ^r^OTOOT ocm — ^tooo ■^r^-- 

f«r — " ^ — " — ' — " — " — cm" —" cm" ttf — " — ' — — — " CM — cm" ; 



& g 



ro^ S o f^ 
" — cm" m" iri 



sss;; 



'.CM ^tD00O_._ __- 

O— — — — rtjcMco in — * 






SSS 



======= B-gga I 

,,_, -CM gtocooino caocMin-— c « 

'. V.^-~ T-.-.~^CMCO iTt r- Vi *A *A Q C 



1 iiiiii iiiiii iillli I iiiiii mill 11111° I i§ill! 

fJr-CeeC3 333333 33 g « r;£eeeE3 3333 = 3 33„„„o 3 i->-C330 

fj 3 3 3 3 ^ C 5 ?S (^ 3 3 3 3 O O O rt "iS = 

e-fi O o O o Q cm' V to as" O m' O Q* o S S P. 3 "g ^. ^- ^. ". o cJ >»' to' CD o iri ci" o" S S Q *^- — n. P - o m" o' 

ScMgtom- — — — — cxjcy coiB'-^in— 9 ScMgiocQ— — — — — Cmcm com — cMin— « ^-cm — — cm 

_ OM«*Am^ V»*09tAtAV*V* «4«**«MMt« 9 Z>«««AAA«M «AV>*AMtA«A lAv*V>V*V*V* ■£ _:3<A«A«A«A 



Individual Retums/1977 • Tax Computation and Tax Rate* 



139 



f 

■B 
I 



I 



o 

I 



11 






S S2»*£B ^gsggs gigsgg s 8 gft^s M§mi £a§= IS S 

*o " * "^ — ' '^ " "* ^ 2 S 3' 53 2 *** 2 *o * ^-. * ^ "" *^ «^' ■« ^' 2 <C| 3 3 *** ^ 



r^ en o» CJ 



g SSssss siEss? ^sS5§t 2 KSiSsa SSEa?i ssS= St § ils2§ 
V ■ ■ -"ssis s5s«sff Si3-" ;j .'Ciea S5a«^s gst <J -ass 3 



^ ^T-tom-^tD r-.e\j»£)o(pU> ^ru-^^r--^ u> 3»-c;ag> 

8 i^ispss^s sessss Sssssft * s?'s3S 

^ -— -r- <0 at I — i^t e\t -^ J 



"2 aRSffi'as gj; 



S<H ' 



"8 = 1 S 

r\j ^ (^ «i tf 






l-^^■ 



ScJ o> o r-- op .- (O cJ r— " to ^ ^ •- •- «> oi *rt O tM* O 



r> (O o r^ a> 



S <E o> ^ S S 



s5 I 



■? S a» ^ M 



-- CM o c^ * «- — QO in Ki u) 25 ^ <-i CM ift » ■^ ^ uS ^ to ^-_ in in » ^_ ^_ ^ cm_ en co — -. f^. «S —. 3 <" '~-. '. ^. 'M 



a» C4<oc5o>inm <o(or~o>oiin r--.~to5oiin ^' ^t--iQ'-*os »QS2<o«<g^ 3QS" 

^ o«eommr-- Seotom^tr-- eo(00*"'y' *- Scn^evjQ^ ^O--^^^ w<pS* 

T- in» tOmcoi£> ^a)inm(D(D otocoinoc\i m eo» ^(0(^*n esi^inrtirt-* cnu>cA 

"'"''"' m" ^ oi a? o (O ^ o c3> (o ai ^ 



> CT> r*^ 01 CO <*? en <o fv) 



•- rt V tr> m in *- 






»tpq>r>-(PW cvi^o>f>-^g r~~»rtc»jr>..- a 3cniioiqS9 rt"-^"-*--- «^iQ" ^-'- in oiQ^-«yiO 

M <Z>oi(Du->^2 'vc^^^coS cgmi-^<nc3<o IQ acJo^oSS v-cdo^cn(c^4 i-r^w C3<D S r^S^<0O 



eo^rM^di^ oJ*r--^S-»» tecpr-o^C w *h 

f- ^ a> (o 5:' to in r*-" m oi <£>' co" ai to o iW ^ ^ * 
• ^ ^ tK Si at a> a> c^at -^ '- to '~ S 



ii^S iii§§g lis 

"^ S S? S S ifi s' s' ^ '^ 2' *°' '^ 



: 58 5 tSSS 

A r- 2 ^ to ^-■_ ^_ 



P:23St 

~ tor^ ^ a> 



S ™ A C9 S ? <D 
fO m r^ CO CO ^ ^ 



Dr~-r-.o<vj ^ eg ^ ^ 5 eg 0* S o fM M O (B ft * to »^ oo •- ^i4J5 5F rg ,^ m ob r^ 9 r<{ 



^.-cjcwticu tSmi-S*"!" CT>cncor--c-ic-j a co^^tooiio ^tMOt^^f^ ev»~c3 

aDtoto>---co 5to-wocvio) <\icMt^K-«^ 2 eoSSr^toS AtntooAto ■^•--— 

to" CNJ r--" 3" a> *-' --' --" m" in 3 n" ^^ cm' cm" ^ ^ ^ ai »-' •— " O)' m t^ ■^ui ^m rS c^ V 

•-CMCOCO rt-^tnuSJ^f-- «■.- JB --c3cr>c^ co5FJ^Cft?^f-- «— -• 



^ •— •— *— j^ 00 ^ CD O 0> 



S»-ocMr^OCJ ^0^3""<? tpocD^-toeo U> tNJO)^r--Q<o mor--a*inc5 ^tp--- 

Otpofod)-— irr-^inooiTiin oot^-CMin-— ea tor---— ctj^^d as-— ocgoito O'^oo" 

O * ™. ^ "7. * '^. tNjiiJtooj'w-r- ^r^oicnineo ^ cncoc^coto»— ^c\i--to-— en 0-*m 

e" to r— i£> ^ cT <p CO r- to in ■-1' 00' (r> crT ai r--' trT -w-' iX" ^ to' -— " ai o ^ -— ' to r--' ^ rn 00 oj cj i---' 

---— --cM?jc->oor-.i^--inS3 g •— •-egrjc-i^r--rC--aS 



if! £ Co 



^?^ss 



S ss5S:=s ffisssas SS^SS" s ssxsiss assgss sa»: 

to '^. ''i ^ "^ '^. "1 '^ ^ '~". *". *N. '"*. ^ ^ *^. -rfin-— (A oicooototo ^'CT>to-^o»rt ^a»cM 
J" tM^i-^inirtr-.f^^~cfttr>in?'> ^ --?4^'WuSr--f-^*^<*e'>mrt" 



ul> n S> CM lA 

^ S S S3 '^ 
N oS c't o> CM 



m a>ir>c9v9i(7> otoSS^o <^cm8>vc?9 S SS^CM--h- r>~SS«-ScM •— S'^* nS S 
I*- ^ ■*". °°L ". ^ '^. '"-. *. ", '^. *". *. <R "* o. ^. c3 &. •• CO ^. iK cO ^ K--_ «»_ --_ «D ■* S_ tn ■-*■_ w ■* o o jC 
cu -— 0>r— eomttT coi — <d' '^" r--" ctT to -^^ in o 10 i"~-" _J" co i"~." cj cm i*~' ^" -— " to to e-> to eo in ■v' in in r«." -3 






S sssssK sasfcSK sssassi s srsssss ssssss gas: 

A rtcBrt--oDCM ^o>^'tomto »-r--^»--— m o mtoco^-^S incNjtOto^-* 2?tD 

- u,«=«,js;j3g j;5-gjg-oJrt jOjgg.2-gfg- „- -."5s§g SSSSSfl S"8"2 

5; — (T) ^ (--CMteojSiA r^ — torn Jg ^ CO ■* t^ cm SB 01 S lA r- — <>j 

- — ' — — ' to' in cTj' V — ' ^ ^ — ■ — " to* m" ai ■v cm 



A CO to a> 7 



S s§;s§i Eaiffti i^SssS g SiSiSs isSsiS Si3' 
g *°'°«SS| g'ggggg gggsss 8 -^--ss-g^ S"K£"s"iS §W 

^ ,_,_,_ <o"in o)"^-- ^ ------ (cTtrf oi'^tM* 






eo ^ ^ ^ CM 

CO s s s 



« r--_ -*_ ^_ o> co_^ -^^ o> ® ^_ r-- (O to eo r--_ ^ in •- ^ ^_ -v csj to co in -w ^^ cm_ 35 •- •- « 3 

S" ^ S S r> (o 5> to S A CM r- ^ S^S JT ^ to 3 ^ S S S S 5 f3 rS 5 to 2 

CM to iK m tS S a5 o> — 4 as CO g cm oS irt m 9S g6 oo en -- ^ to c 

«- ->'"'-" -" S CM- -■ 



S!' 



r^ * CO in ti 



£ s 



li 



X g S 5- ^ ■^' t£> CTJ O m" g" o c5 ^ iQ •-' £ •* ' S< 5 5 ^ cm W (O* od" o" i«" o" o" S ^ S ^ t ~ w ^ i/> o 

a aiaS^ sssaaa 2-^^*;l < lllgs sssSaS Ss^?":! « ^ °^^t 



^ A «t «• . 

5|||f 



"S *- ^. "- ". o CM ■^" to" to o" in o O c 



jS| 



S '-'. '^. '-'.'-< ^ CM ^' to OD o in o o S O o " V £ H ^ o' in" o 



134 



Individual Returns/1977 • Tax Computation and Tax Rates 



8 gSSsSi SSSP? ssS?2!§ S s^SSiS iSSiSi iSft-' Ss s §i?Si 



S f = §Mi i^S.sMi. SSP^" S SiiSii SSSsSiS sM= « 






■^" r-T o <0 ^ wj irt cJ ^ oi CD r--" o» ^ 



JS.gS.i 



■B 



3 



C 

o 



8 

c 

8 

2 

(9 
1 

;• 

f 



N 
V) 






I 

I 



>• 

c 



« a 
» 

3 
Q 



N 

E 

3 



e 
5 3 



5| 



SSSSiS iig52ff SiSS^g g SSS^Ki? S!::SSSa sst sS s 

8 »S2'5£R 5§5'3SS iSS'SS*-"' i? s'ssssg §«s"3gs" §gs s" s" 



£S§^^ 



• " ™ _r r--' r^" — ■ O ^ <»' ^--" Cj V" ^-■" O i« ^ r~-' « « — ■' o" •—' irt cJ r-." ^ r--' to" ^ r--' e\i cri ip ■«" 



1^ ^ OQ ^;; 
1^ cK> CN* r--_ ie\ 

S a> (G -- R 



i SSSisg iSSssSi SSi§S? i sM^i% ftiiSg^ sSS= iS i 
a s~sigs t"s"«agg g5s«£i g SRsisgs s = s"sj5g ggs s= a 



»'iSff 



d o ui c^ rf i^ O r--_ ■^^ ?^ ^ --_ « o r--_ 6 *A * u{ w~ r- t/i « 
^ ■« oJ" tri iri iTi <7> ad -^ ■v -v <o lO o od a> to •— ui ^ esT ' — -' — 



is ^.SSsii §§§• Si i Ssf S? 



j^ 0> €^ h^ ■^- ^ Ol 0> ^ ^^ QD OO ^- f*^ ^J ^ rtf '^ * ^ »~ ^ at ^ C^ ^ ^> a> U^ lO CM ^1 



^C irt C^ <SJ 



a S?§§i? SSiSii §iig«= i SSSpi §SS^i§ £&§= 



5- K 

00 

s 



a> m (O a> CD 
ep •- rt eo ^ 
? (O « cvi<B 
wi oi" cm" fr> r£ 



5 ssssRo fsRsass 8SS8SS s asssas "5s;ssB $3? = 

^ <o> lAat^in ^eD<— r^iA^ oa> ci^io Stn ^ co* uic'iao'w ^cd<— ocs^ oAr-. 



is i sssii 



« sgsSSS sgi^g* ftSSgss 8 «iiigS S§ieS2 sSS= 
j5 r-" 2 3 sis sssfssR ss""-" s .'sss'a as si as a is'f 



ig£iS 



s S'g^Ss SrSSSS PSsSS? g 






Kg § 



SSEsi 



gJSSSS sli3S« i^SS^S 8 S§i§^S5 §§S«g5 SgS= ^S 






isSSfc? sSliSs ^rSssS 









8 S<o<-^r«.(o oi«-'-SSS 0<%lc\l<fiX4S fS ^SSS'-c^ r-.^»-~**cQ ScDdS NM (£ SSj^Aci^ 

I "-^sass MMM sfs^gs" ^ -^-"sfcss gagggS SfE §"r' s s(§sg| 












[il 



•^^ oJ ■^" to <s>' o" jq" q" s S ^ Ji •-" ff ** S S S ^ *^ "^ '^ ** S "^ S S ^ S 2i "" K 
•-S ^ZiS**Avt^ «S^ fc^E rf SSSS""^ SSSw^S "^ww_e * 



ass 



5 ^. 25 o. 25_ Q cJ V to « p rf> o o" 8 J 



s=S 



'"a'S"B"BC ceccee ee=jSBc jg SotSce* 
J5§§§3 33u35z) ='=ooox 5 -i25 

ssfs'ss'S EESES^ SSM§ssi 1 glsSaS 



!l 

I? I 

o o 3 

ii B 

ill 
11 1 

llli 



Section 4 



ntents 

itroduction, 135 

iturns with age exemptions, 135 

•edit for the elderly, 135 

xt tablu 

Returns of taxpayers age 65 
or over: selected tax items 
by marital status, 137 
Returns with credit for the 
elderly: credit by age of 
taxpayer and size of adjusted 
gross income, 138 
Form 1040A returns of 
taxpayers age 65 or over: 
selected characteristics, 138 

Returns of taxpayers age 65 
or over: 1975 retirement 
income credit and 1977 credit 
for the elderly , 136 

iic tablti, 

1 Returns of taxpayers age 65 
or over: selected income and 
tax items by size of adjusted 
gross income, 139 
Itemized deduction returns of 
taxpayers age 65 or over: 
itemized deductions by type 
and by size of adjusted gross 
Income, 144 

3 Returns with credit for the 
elderly: selected income and 
tax items by size of adjusted 
gross income, 145 



reduction 



This section presents data 
' two groups of returns: those 
which one additional exemption 
i claimed for taxpayers age 65 
over, and those on which the 
Klit for the elderly (formerly, 
retirement income credit) was 
limed. Most, but not all, of 
'■ returns falling into the 
;ter category were filed by 
■sons who also claimed an age 
■mptlon. 

urns with Age Exemptions 



Taxpayers 
Age 65 or Over; 
Credit for the Elderly 



Persons age 65 or over 
lefltted from certain special 
: provisions under the Internal 
enue Code. These included: 



(1) an additional $750 exemp- 
tion for each taxpayer age 65 or 
over, 

(2) the exemption from 
taxation of social security 
income, a major source of income 
for many older persons, and 

(3) the "credit for the 
elderly," which was originally 
introduced by the Tax Reform Act 
of 1P76 to replace the "retirement 
income credit." 

In addition, beginning with 
Tax Year 1C77, taxpayers age 65 or 
over could exclude from taxation 
the first *?5,000 of the gain from 
the sale of a personal residence 
(increased from $20,000 by the Tax 
Reform Act of 1976), and they 
could also include the extra 
exemption for age 65 or over in 
computing the personal exemption 
portion of the general tax 
credit. Table kk shows selected 
items reported on returns of 
taxpayers age 65 or over, 
classified by marital status. 

For 1977, the filing require- 
ment for a single person age 65 
or over was $3,700 In gross income 
(compared to the $3,200 filing 
requirement for 1976), while for a 
person who qualified as a "survi- 
ving spouse" the amount was $3,950 
($3,600 for 1976). For Joint 
returns, if one spouse was 65 or 
over, the filing requirement was 
$5,1450 ($H,350 for 1976) and it 
was $6,200 ($5,100 for 1976) if 
both spouses were 65 or over. 
The reason for the higher filing 
requirements was that the extra 
age exemptions made taxpayers 
below these limits nontaxable in 
any case. 

The tables in this section 
represent information reported on 
both the Form IMO and Form lOHOA. 
However, as can be seen in table 
UC, a very small percentage of 
taxpayers age 65 or over filed 
Form 1040A, primarily because much 
of their income was in the form of 
pensions, annuities, and rental 
income, and because many of these 
taxpayers claimed the credit for 
the elderly. All of these items 
required the use of the Form lOHO. 

Credit for the Elderly 

Introduced for Tax Year 1975 
by the Tax Reform Act of 1976, this 
credit replaced the retirement in- 



come credit in effect for 1975 and 
earlier years. The Tax Reduction 
and Simplification Act of 1977 
postponed the effective date of 
this provision to Tax Year 1977, 
but allowed eligible taxpayers to 
use the more beneficial of the two 
credit computations for Tax Year 
1Q76. 

For taxpayers under age 65, 
the computation of the new credit 
was similar to that for the old 
retirement income credit. In 
brief, the base for this computa- 
tion for 1977 was pensions and 
annuities received under public 
retirement systems, limited to 
$2,500 for single persons, $3,750 
for couples filing Jointly if both 
had qualifying pensions, and $1,875 
for married persons filing separate 
returns, reduced by pensions 
received under the Social Security 
or Railroad Retirement Acts. The 
base was further reduced by the 
amount of "earned income" (defined 
here as the gross amount of wages, 
salaries, or professional fees, 
and other amounts received as 
compensation for personal services) 
in excess of $900 ($1,200 for tax- 
payers over age 62). The actual 
credit equalled 15 percent of the 
(reduced) base. 

Prior to 1976 , the computation 
of the retirement income credit for 
taxpayers age 65 and over was quite 
similar to that for taxpayers under 
65, except that all types of pen- 
sions and annuities, as well as in- 
come from savings, could be used 
in computing the base. The credit 
for the elderly Introduced for 
1977, on the other hand, dif- 
fered markedly between the two 
age groups. Amounts received from 
pensions or savings were not used 
in computing the credit for tax- 
payers age 65 and over. The com- 
putation base was simply $2,500, 
$3,750, or $1,875, depending on 
marital status, reduced by pensions 
received under the Social Security 
or Railroad Retirement Acts. 
However, instead of a phase-out 
based on earned income, the new 
law contained a phase-out based on 
adjusted gross income (i.e., both 
e'^rned and unearned income). This 
phase-out equalled one-half of the 
excess of adjusted gross Income 
over $7,500 for single persons. 



135 



136 



Individual Returns/1977 • Age 65 or Over; Credit for the Elderly 



Chart 4A. 

Returns of taxpayers age 65 or over: 1975 retirement 

income credit and 1977 credit for the elderly 



Amount of credit {millions of dollars) 



70 



' ' 1975 Retirement Income Credit 
■B 1977 Credit for the Elderly 




over $10,000 for married couples, 
and over $5,000 for married per- 
sons who were separated. Thus, 
no credit was allowed for single 
persons age 65 and over with 
adjusted gross incomes over 
$12,500, married couples with 
incomes over $17,500, or separated 
persons with incomes over $8,750. 

One more minor change 
introduced by the Tax Reform Act 
of 1976 was the elimj.nation of the 
prior-year income test. Under the 
previous law, to qualify for the 
retirement income credit, the 
taxpayer had to have received 
earned income in excess of $600 in 
each of any 10 years prior to the 
one for which the credit was 
claimed. There was no such test 
for claiming the credit for the 
elderly. 

Chart ^k compares the credit 
for the elderly claimed for 1977 
by taxpayers age 65 and over to 
the retirement income credit 
claimed by this same group for 
1975. Details on the age and size 
of adjusted gross income of tax- 
payers claiming the credit for the 
elderly are shown in table UB. 



I 



I 



Under $5,000 $5,000- $10,000- $15,000 

$10,000 $15,000 or more 

Size of Adjusted Gross Income 



Individual Returns/1977 • Age 65 or Over; Credit for the Elderly 



137 



Table 4A.— Returns of Taxpayers Age 65 or Over Selected Tax Items by Marital Status 

|AB figures are estimateg based on aamptes— nx>neY amounts are tn thousands ol doOan] 



Number 

of 
returns 



Adjusted 
gross 
income 



Exemptions 



Number o( 
exemptions 



Returns with 
zero bracket 
amount only 



Number of 
returns 



Zoro bracket 
anwunt 



(2) 



Al rvtumt, toM 

Joint returns ol Ixobands and vtm. total 

Botti age 65 or over 

Husband 65 or over wife under 65 .... 
WHe 65 or over husband under 65 .... 

Separate returns of husbands and wives . 

Returns ot heads ot households 

Returns o< surviving spouses 

Rett/ns of Single perBons 



1,021,471 

4.497^20 

2,448.879 

1,732,029 

316.312 

75.263 

142,072 

5,434 

3,306,482 



101,1M,343 
68,464.903 
37,606.815 

25,901,920 

4,956,166 

787,592 

1,595,013 

69,667 

30,281,967 



23,663,711 

16,420,159 

9,912,596 

5,541,072 

966,491 

159,699 

384,797 

16,963 

6,682,093 



17,747,783 

12,315,119 

7,434,447 

4,155,604 

724,668 

119,774 

288,598 

12,722 

5,011,570 



5,662,659 

3,152,136 

1,717,690 

1,209,818 

224.628 

45,078 

90,121 

•4,834 

2,570,490 



t4,228,310 

6,819,876 

4,771,309 

3,402,165 

646,402 

66,702 

176,322 

•15,469 

5,149,941 



Returns with itemfzed deductions 



Number 

ol 
returra 



Total 

Itemized 

deductions 



Zero bracttet 
amount 



Number of 
returns 



Excess Itemized 
deductions 



Number of 
returns 



Taxable income ' 



Number of 
returns 



m 



16) 



(91 



(10) 



(11) 



(12) 



(13) 



(14) 



Al r«<ura. total 

Joint returns ol husbands and Mvea, total 

Both age 65 or over 

Husband 65 or over wife under 65 

Wife 65 or over husband under 65 .... 

Separate return ol husbands and wives . 

Reti^ns ol heads ol housebolds 

Returns ol surviving spouses 

Returns of single persons 



1,655,633 

1,012,567 
528,291 
403.246 
61.050 
21,416 
41,147 
•196 
560,285 



12,S«7,4M 

8,181,115 

4,558,317 

3,149,661 

473,137 

232,221 

224.279 

•3,161 

3,946,714 



1,592,325 

998,670 
515,717 
401,962 
80,991 
19,269 
40,613 
•198 
533,375 



4,397,840 

3,157,501 

1,634,805 

1,264,126 

256,570 

30,830 

89,762 

•634 

1,119,113 



1,652,501 

1,012,515 
528,225 
403,246 
81,044 
21,330 
41,147 
•198 
577,311 



7,953,175 

4,947,127 

2,672,396 

1,860,345 

214,386 

197,982 

133.756 

•2.527 

2,671,784 



7,454,984 

4,150,806 

2,233.407 

1,611,780 

305,619 

64.347 

130,934 

5.032 

3,103,886 



76,944,150 

52,175,903 

27,835,300 

20,299,889 

4,040,714 

548,528 

1,194,993 

55,760 

22,968,966 



Tax preferences 



Number ol 
returns 



Amount 



Income tax after 
credits 



Number of 
returns 



Total income tax 



Number of 
returns 



(15) 



(16) 



(17) 



(18) 



(19) 



(20) 



Al rXuma, lolii 

Joint returns of husbands and wives, total 

Both age 65 or over 

Husband 65 or over wife under 65 .... 

Wife 65 or over husband under 65 ... . 
Separale returns of husbands and wives . 

Returns of heads of households 

Rettfns of surviving spouses 

Rekflns of single peraona 



131,62* 

90.418 

55.543 

31,633 

2,942 

1,392 

1,184 

•12 

38,622 



4,422,29* 

3,197,849 

1,926,131 

1,160,602 

111,116 

81,339 

43,278 

■963 

1,098,871 



5,197,059 

2.866,342 

1,474,881 

1,155,507 

236,954 

36,018 

96.737 

•2,090 

2,195,672 



15,229,852 

10,682,538 

6,855,486 

4,118,224 

708,828 

146,158 

227,458 

•10,052 

4,163,645 



5,200,571 

2,868,962 

1,475,996 

1,156,991 

236,966 

36,023 

96,799 

2,095 

2,196,702 



15,598,344 

10,951,377 

6,016,683 

4,216,463 

719,231 

154,651 

230,729 

10,107 

4,251,480 



•EsUmate srxxild be used with caution because of the small number ol sample returns on wNcti it is based 

'Includes zero brackex amount 

NOTE: [Retail may not add to total because of rounding. 



138 Individual Returns/1977 • Age 65 or Over; Credit for the 
Table 4B.-Returns With Credit for the Elderly: Credit by Age of Taxpayer and Size of Adjusted 

(All flguies are estmale$ based on samples-money amounis are in thousands o( dollars] 


Elderly 
Gross Income 




1! 




All returns 


Returns of 
taxpayers 
under 65 


Returns of taxpayers age 65 and over J 


Size of adjusted gross Income 


Number 

of 
returns 


Credit 

for 

the 

elderly 


Number 

of 
retufhs 


Credit 

for 

the 
eldoty 


Total 


Joint returns with 1 

one taxpayer under 65 1 

and one 65 or over ] 




Number of 
retums 


Credit for 
Ihe eldedy 


Number of 
returns 


Credit for ■ 
the elderly 




(1) 


12) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Tow 

Under $5000 


7*3,450 

50,095 
441,460 
208,168 
39,724 
44,068 
8,658 
1^77 


167,591 

2,983 
86,235 
45,438 
13,415 
16,351 

2.793 
377 


224,529 

•9,698 
70,267 
63,165 
29,997 
42,519 
8,137 
746 


74,69« 

•918 
22,370 
21,181 
11,350 
15,943 

2,671 
265 


568.921 

40.397 

371.193 

145,003 

9,727 

•1,549 

■521 

531 


KJtU 

2,066 

63.865 

24.257 

2.064 

•408 

•122 

112 


106428 

48,874 
48,365 
•6,493 
•1,549 
■521 
526 


18,«' 

7,S 

8,E: 

■1,f 

•i 

•1 
1 


$5000 undef $10000 


$10000 under $15,000 


$15000 undef $20 000 


$20 000 undef $30000 


$30,000 under $50,000 


$50,000 Of fiKxe 




'EaUmale sfioukl IM used with caution because of the small number of sample returns on which it is based- 
NOTE: Detail may nol add to total because ol rounding 

• 

Table 4C.— Form 1040A Returns of Taxpayers Age 65 or Over: Selected Characteristics 




Number 

of 
returns 


Adjusted 
gfoss 

income 
less 
defidt 


Exemptions 


Salahes and wages 


Dividends in ll 
adjusted gross income |! 


Size of adjusted gross income 


Total 
number of 
exemptions 


Numbef of 

exemptions 

for age 65 

or over 


Number 

of 
retums 


Amount 


Number 

of 
retums 


Amount 




(1) 


12) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


TeHI 

Under $5,000 


4t1,l45 

284,487 
119,860 
58,529 
13,550 
'5,419 


2,6M,4«3 

804,186 
794,315 
698,003 
232,091 
•125,888 


1,424,675 

938,643 
354,511 
167,364 
47,036 
•17,021 


612,642 

379,243 
149,750 
62,533 
15,219 
•5,897 


471,866 

274,508 
119,860 
58,529 
13,550 
•5,419 


2,669,169 

758.818 
775.693 
679.045 
230.917 
•124.696 


35,432 

•20,077 
■9.988 
■333 
■1,839 
■3,195 


1 

•a- 


15,000 under $10000 


$10,000 under $15,000 


$15,000 under $20,000 


$20,000 or itKxe 






IntefesI received 


Zero braclcet atnounl 


Taxable mcoirw' 


Income lax before cfBdits || 




Number of 
retutra 


Amount 


Number of 
returns 


Amount 


Number of 
fetuma 


Amount 


Number of 
retums 


Amount j 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(fO) 1 


TeM 


239,107 

114,715 
74,934 
39,275 
•6,846 
•3,338 


61,879 

43,329 

18,498 

18,903 

•709 

•439 


377,408 

180,050 
119,880 
58,529 
13,550 
•5,419 


106,936 

245,500 
331,443 
168.895 
42,756 
•17.341 


377,408 

180,050 
119,880 
58,529 
13,550 
•5,419 


1,680,846 

249,997 
528,432 
572,480 
196,614 
•113,122 


1>i,M7 

•15,050 
99,939 
58,529 
13,550 
■5,419 


1 


Under $5,000 


$5,000 under $10,000 


$10,000 under $15000 


$15,000 under $20,000 


$20,000 or fttof© 






General lax credit 


Income tax after credits 


Total tax liability ||| 


Size of adjusted gross Income 


Number of 
returns 


Amount 


Nufhber of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) •. 


ToM 


1»2,4»7 

•15,050 
99,939 
58,529 
13.550 
•5,419 


21,864 

•508 

9,370 
8,271 


177,394 

94,968 
58,529 

13,550 
•5,419 


130,443 

•128 
20,675 
63,770 
26,522 
•19.347 


177,394 

•4,938 
94,958 
58,529 
13,550 
•5,419 


i«V 

i 
•i 


Under $5,000 


$5,000 under $10,000 


$10,000 under $15,000 


$15,000 UfXter $20000 






'Estimate should be used wtth caution because of the small numbef of 

'Indudeszero bracket amount 

NOTE: Detail may not add to total because of rounding. 


jample returns Ofi wt 


Ichiti! 


based. 





















ill 



Individual Return*/ 1977 • Age 65 or Over; Credit for the Elderly 

I S.5iSM SPSSg SliSig g £S!|s§= ii§§^S Sg58 g SsSi^ 
R «ss|gg 5SSSSI igsH^g I =■• g^s'S iSlSii gS5? ^ 5ig2| 

2 oJ cnI ^" — rf „- (^ _■ r^- ^ ._ ,? o» 



5 HsSaSi £s?»i« s§«s§s g S?ggs2 sSI?S^ gg^S si s?s*S 
I ~glil8 §???1§"? «=ft="' * S'SSS a'i2?85 2=""= 8 S?SsS 

« cJ ^" 



^ 



•iO>r^ ^ <0 r~ V >- O •- tf> <o ^ co^^oo lo 5} A 5s »n o 



«>* V CO eg jp V cj •tfcoggjcgr- 



~ CO ^ CM o m ^^ to c 



r> o n" ^' 2 —-_-._ 



o*n * tn 



(nT OS o c^ »- £j r^ tpuit^ to 



5 §s3?s§ SisgSi Ss^?§i i s?§SgS gSSsSg §ii° | 1511 S 

g SSS§82 2S"?Sgg riUMt g ^" -«"?■§■ SSKSSg aggl g KC = Sf 



5 



liSi^ 



5 8 = ' 



3<OOJao 
9 9> V 
■» rt ^( as 



PI 
ll 



[*i 



!8 S 



L 



I §iP.S£ SgSSS§ ^UMn I sslSSS »i?Ssl sps § SilSI 
» 2RSSSS s?gS35 gsgli? s 5t»K5B gWSf S §1 §i B f 5="s§" 



<0 gj t^ tn CM r 









•- —" cm" --' »-" — ■ — " rj --" CO *M W «^ ^" W « Oil 



I sSBip. ?iiMS ssxais! £ isisse i^psi 83?s £ sims 

I SP.PI il^SiS ^Ss-"' i ">||iS HgS3"g Sg8-8 I s§g-| 




I M¥i 



■5 



sss;; 



'-'. cm" V (D ed o wi Q o" 8 S S? ^" 2 S 

2s sssSaa as**"***! s 



3 333333 33' 



g g g ^. OJ V lO CO O* I/) O <5 O § 

llllllllllllll. 






1 

3 



liiiis 25ISSS ssliii I liiils siisss sail i |iiss"§ 



139 



140 



Individual Retums/1977 aAge 65 or Oven Credit for the Elderly 









K ^«r-<*cgS> aSr^onO? (Mcy»-Q)*in u> * lo-^cpv oDopSrtSjrt o> ^ »- r^ w ojcortr-ca 
r- * o6_ c>^ 5> o r-_ io_ ^. K-_ eg tn o •» (^_ eo_ «S_ «-_ co «^ «n *-_o_oo_« o5 ^_mcNi (Tjesi «<y«).'-. ^ ■*_inr- _»evi 

M ^^S«w S^SSSS *a>^^S5 9 j~r*' . »«V<^SSSI h.^^S S — SsSk 



r- 8S?to^S SSoxoSi- oo^r^S^ «j. Sr-wS inwi?4tDS>o ^SSj^ ^ Ai-cMa>9> 



c* onmcutno^ cpaocMOcgm f^co»-^cuh- Ci toco<»T-^T- e? oo ^ '- ry »~ r^ to to er» o e-j » in ^ »- 



^ flocy»-co«>a) <p^--opmc> vmonooo tp totor-^o^ o^*o<otf>r^ ^epo-w to 

coSoiAm^ tst^*h-coio ojooior^t^'- »o '-• or^cjca <H^.*™.^.*^*- ^.™.'''.* ^ 

•J o (--"' i/> a* »rt ^ »- cj r--" r~" *~" h-T ^ in tn cni rf W ^ cnT o ^ cnT r-" r--" ^^ lo jy »o m" csT rf 



S3SSg 

^ lA^* CO »- 
cii <p v" V <o 
c^ M oj CM r>-. 






1 

E 
o 
o 



o 
o 

■o 
» 



■D 
< 



O 
N 

(0 

>> 



8 



E 
o 
u 



^ 



L 

e B 

> 
O 



< 

E 
• 
>• 
■I 

Q. 
X 



O S 

i! 

K 
I 

li 



v^T-tpor^oo cona^.-weo o><Mr-.^*pPO a r«. 5 -r- « ^ m ojcmi^t-ioq c\iosioo »- 

^.QOT^»-r^ •rfmSoDrth- ujr^toinrtr- # S<no>q5(0-- r-'^opflOirio e>2?*^S £J 

■-S6-~o«o»- t^ *- ^ c^^^^ CM Sosin^---- S O'-ioiooco ^.rt^_^_«>in_ Voio*_ t\ 

issaaa tsttag afs'-- s 1 sssa tsttsa sfs* s 



SSoS3 
fcSffSS" 



fc fcsssgs ssi^scs asftssa * sks rss ssssfs ssss § 

o »-BDmo<D^ iO'-oiO'-oi o>»nJ\ioo&c^ ^" *• ooart-* v^ocsurtog *". fy.^ *^ 

50" m" ■*" cNj oi ^ p> in to ■^" 10 O r--" *o u» 
o oj n to eo r^ r^ tn A CO o (d -^ ^^ 



r^'—'—oj'.-'. — 



SSati 



u) o^ryin'^to T-o^(peoc^ epc*»ri(r--ooo <p tvi" f^^^oo ^r--'^<oQCM t-oicmio 

r« 2 T- ^ O -^ •- r^O<0»ncM«5 So>^cjr-S 2 m- mioo-- »- c» ci iB rt o) to 3 ^ o> 

<D h- (O CNj ?) in CD r^ in ^ m o» o c^ in •- »- c\j o n oo ^_ in o cj ^ ^. ^. *" 04 r-- « ci -— _ co _ - . ■ . - 1 

o> to o in oj flo CT h-" o> o o fft ^-■' in co m" to <b" «r» cf t <»" o» r-" cm" r--* ■- o csf » to «' e\[ m" oi ^ q' <4' V 

r^ r— ?Mrtoo3o CM!So»B5t^ m oS en ^ « m — cj o> c%j»C^Ocn ^(D<r>ir> # w in <£ 

» r^ inPi i-_0D_ ■» o^Smc^^i^ v\^ -^ c^ f^ co, o_ r-- ■v, o, 00 A ^ ^- c*> ^ ■-- d» *«> i^_ 



CO ^ ^ CM CD 



- <M ^ *- - 



S«- Q«-i-CMC9 r^»-r».CMCMQ ^-^^co^~«^ Q 5« ?? <o V ^ t- 1 1 "^ o* 

a>-r*-cMcotn n^-vopojo Qc»in<pr^in iS co* oJi-ocp o 9 cp *- >- - 

**-r^<o»-0» inenwin'--- i7iT-eM*^— S^ •- ci^--m^ ^ A A -^ a> o 

rf «(^ (M — — ■- ^ UJ •« — .- — 



a> to a>aD 



^ocMin u^ 



r«- r«~»n •- CM 
ODOpaScMCil 



OCMCM 

?5S 



^- «ocMO-5-«-« mc7*-ocMCD a>CMCMtncg^ o co» cmcmcioj •-Q»-'-^«n 

3 c^issi sSslss 3i5ss5 & 8' ssSa ssssis 

rf cTco »" >n' cm" « <o^nifi^<o ^oiui^ aotn ft »- ^"co^-tT •n^e5t-"o'«> ^^'--inco Sf 

■a ?co90*r0 f^c>inQp>»- e^ »- ^ m tn • r^uSinO) f^o»in«53^ cm »- ^ co rt 

ncMSdiin'^A 'VCMoSo^cD ^in*- at * r^cocMO ^T-a>in^co '^m-- ^ 



^ CMCM ^ »- »- 



a cocoa CM 
CMCM -!f a> 
in CD a»d» ^~_^ 
eM"o> »-'c>s' 

sssss 



S S*«?S? S^^iSS S5S2r:S 3 S: £5Sg PS^SSS SSSS 5 §SSSS 

^ o"'-"qo«>o*- oin'ootCoi'--' ooh~"»-*co «D I <— "r»-"c^i»-." oojwVaT— " r— "r-'*-"cr> uf CMin ^"•-"q" 

Z co»*-«oinrt CM •- »- •- •- CD ^ ^ ^ ?i cm »- — ^ i- •- co in r^ c^ ^ 

3 -J _r _- 



9 r^T-ococMin co9ini-cM(D co v co eo ^ 9 9 nr^oco^i^ m<~cMmQO) epaar^tn o aoc^o*- 

« cMCMdSdSo^ S^i2fo>-v c(}cMl5^-cftCT 9 epcM»^f^<no oi^ocmo»- ^cocofiS in s^'re'^ 

cS cnJ CD oo_ « TO eM_ TO T- »-_ 1— <D_ '^_ ^."WCDinSr-- ^ ™^^.'".'r.^. ^. O. ^. "^^ *H f^. '^.'^.'*~.". ^ "-®<^^-'~. 

K 5^SKcmS u5Wu^3<o3 inf^SSSS a •- »- ^ to *^ S V -- e^ 3 ^ in ^co5q 

CO co»-inr*-^o in»n»~o>S>co r--r-.»eo v^ • cmcdc^o iAinT-a><oco r^r^cBin 

Uf --"cMCgcJCM ^"*-"— " ^"^' cm""-' ^ ^"^"CMCJ ^"--"^" ^"^" CM*-' 



c6 cacocotp 
ScS moio 

CMCO" VcMOl" 



* »- ■- ^ ^ r- (P r-cpWCM^co QcQTO^C 

SoiO^^oS CM^a>r^cb'>- fiiniotou 

O) TO GO CM a CO r-- CO »- CD CM r- cD m •- A ci 

I*-" a> m «" in" •-" co' ci o" cm oo" -v" od" ^" cp Q -- »■ 

C\ c^Acv^SKtD ^(OcgcMCOCM co- 



co to oar^r-nr^ »»-3CMf*-»Q Qcvjin^ 
^ 9 <E64CMcoo^ Sffidbaxoflp cooc^v 
CO rt cDaicO"-r--in inm^r^r^^ co**-* 



CM TOCM — •- c 



CMin ^ _ 
— co^ r» 

3 



00 inTO h~ o 

3 coo coo 
■^_?5 — TO. 

»n O) o'crpo" 

--"■ CM — " — " 



§T-^^<pCM« 9 r^ «> CM •- TO go TO a> CO f- ^ ip cocMCMTOh-m a> in f- 5 m Q --meDg* e C?Q9^Q 

o CO in Q o ^ cScMSa>u>c5 Kj cm -w in 00 «> ^ ^ oJ ^r tt cp r- ®o^»9w -"t o ^- pj q stotoq* 

o TO 55 o ?!i in lA in ?!| <o *- CD oil a) in « r- «i c^ co — — cB in cd_ ^. — — -. * ^. ch '". "1 *•. *^. ^ *"*<?. ^. * 

gm" o ^" ^ cT (D o" cm' r- — CM in co in o" »-" to' o" TO ■*" ' to* cnj in co <o cm" in cp" ai cm" co" m r--" to" <P ?5 5 Q" <s' "* 

5cB^m?5*- in»-cpe?9CM St--f*---i— * O •- — — ^06 *- — cpmr- oo inrncpr^ * S^S'^T 

»-'**»ntD "tfin^S^oo oScM^i— ^»n o CMCO^in ■vm^^^f-- oiCM^»- i*» cocmtot-cd 

*«f T-"cJ --"--■ TO .^'CM*— "cm »- —"—"(» 



T- COCO»09>0 CMl^COr^COQ ——^CM^OO ^ cor^ — CMcpco cpCMA^COh~ 

Smin*»-oj*- opcpincMV^ r^ipTOcO'— CO to •-mo-— win »in*aiTOO 

otoi-cot-co S^r-odi^ ooAin — cocD u^ ^" ^co^in *ootoc36^_ 

a» Vo«Q"qo"Q o> h-" r*" f— " ^-' gj g"«><pT-'*~" » ^'a>*TO— " in" cp* 3 co' ^' «» 

S^—SinTOoS cocDco*-o>oj TOMTO>- 9 o^CMr^ cncDco<-AN 

eMCOCOC4R'---T-»- — »-*M— TO —CMCOCM »-•-»-•-•-•- 



> CM m ep 

I3SS 



TO 5 Oo> m 

1^ CPOCO CO 

CMor- CO — 



mOTcB wco 



:S%SS 



^cJ ^(Dttotno c3o8K»~2 5 XXS-<^ ij-cDcooino c3c5N_ 



2 ■fi°-'-^*5.^c> CMVco'flo'oin SisSg 












Individual Retums/1977 • Age 65 or Oven Credit for the Elderly 



141 



r-^ ^_»-3o(«-aa ^^^^^JSPS o5(D»n^o^_ «^ '*i^o.''\c> CNt''i^'^*i*H ^•-<ooj «S ®r-(\(o* 

EC* Q r? *- V o r- <p ^' r-' u? ^' ^-" ^" tp ^' V ^' «7 *o '-' V i--" (p o o*' «> V *p v >n o" -v' o g ir» r> ^ oJ w" 

cs| o ^_ ^ ^ «5 c\4 oS in K( o in ^ ■«■_ (D aS o> o O ^. o ^_ to cs^ o> in ^_ o in ^_ ■* ■^_ ■ o cr. & r-_ o 

-- ■«" *n mm' ^ ■^ m cri to m o oo ■w' cj pf e\I ■♦* in in V ^ cr> co to' m o OD W W ^ tn rsi fvi o* Oj 



9 9<pr^a>*~o> OKpcomo^ r-cointno** to ^^9*0(0 9o?r>i<QQi'- a}<-r-« 9 c^jn*-*-*- 

# S^rvj^cp^ -w^mcgr-tO K-^^^om f- '^vNcgm S-rfo^Oicn qSra*-a> S 5'0'^<C0 

0(^ ^ ^ ^- e\j ^ m r- o r-~ o) »- rt oi ^ «> cA i^_ (o io * « o » o> (S «D o di eq r~, * Nj oo ^ * a ?^ <s{ 2 A 

2^ op *o n in r^" oi" os in at" r--' o ^ o o --" •-" wf cm" «>" ■*" ^" ai in m c; m m «> o o o v" • o> «o oo cT V 



m (pr—mmo'- ao C> o c\i r^ -^ ^Q5><C?»Q Q CMr»-*pa>QCM t><r-C3C5»->- m o> -r- m in — <pc?ooo 

«-^ » ^ m ^ n pj (^_ CO * o ^_ •-_ CM Ki o_ <CS r- '^^ «i J^ ^. ™ O •" *0 r-_ •-_ co ^ * ^_ '^. •": •" 'M •" o ^ ^ ct> ^ 

2«- (p in m csi r~-' m C? ^ 9 ^ q' ^' •"' *"' oi ot cm" ^ * •- oo to cxT •— ' r^ r^" r--' ^-.* ^" r-' o ga (p cj irf m ip ■«' in •— 

• ^SS;8« £gsaS5 SS«KS5 S * -^z^S SiSKiSSS 2^a^ S :::S3SIg 



•- r^--io<pinco i-cih-ojino ^ »- co o •- « ok moiinQmcM cm r>- o csj q co vr>.csiCD w ooto--a>p«- 

Q cpmoAcot^ op^m^gin ^^^ocpiri f^ csiojinrtcwco f— r-r— 'j^-J 9if)u5c^ N r^'-C5S<o 

•n rto^a5^~_* o^oqmoocM 4(c>Ar~~<oS> «> • a>n((OOc6 in<o»-to--o SooSo <^ (Dr~~en2K5 

M '-' CO »" o" m V CM ^~■ « 3" oi" r>" cm" V m — " --' © cm" cm *> gi cvl f-" o" to" cm" <»' o 01 3" ?p' V ^ in ^ «" co m 

10 • (MOtototM ^a>od>r>-cM mcort»- n • ■♦mo*- t^oSSoji^^ ^co^-- jjj (OntnjpV 



9 |tp<pa}(p^ 3a>inci><po> cM'^cpcMoco ^ 1 |oapa>in co'-m^tnw •-o^cm v* 

* <m^CMincM »ojcoa3g&»- oJoScoinr^ * ' 'Q9r-<p cM»-r^ino» momo e» 

«^ --^cor-ai CMr-«S — 6j«- tncOa5Aa>a> u^ *c5K-^ ^m^^^oS r^or^* N 

^ r-' CO CO ^' cm' in cm" 5'" ai co cm" cm --' co" V V —' •<> m" cm cm" cm v" 00" «" co o to o' ^" (o" --" e>* 

*^ ••-CM^cocMS^^mrtr--*-- O «-K^cMCM^^m<ot^^.- « 



0> CM C> (B OJ 

t^ in f*- o CO 



aa>^<p<OT- omor^f*.^ q>vr--<p<ocri ae 1 |S'-0)»- ^cmoD'— ojm cm-^^o ^» omtoeo*- 

ia>r.A^'W ^oO'VoaQ aSScg*5i^^ ■- ' 'oo&Sr^ r^f^r-^^-cod) •'-Q* o $cm3>cma 

« CMtDoicor- lor- — incotB rt^wtototo «> ^cioaj in<o»-eo--a> nooOA ^" c»coin»-c> 

C* CO O m cm' p' ^ ep 00" s" a> 1— " Q V « ■-" •-' d» tn ed » c\i (--" co «' c\t co" OJ" Cft V «" co* ej' c?" •-' 0> cm" 00" 

o .-».-(0^ ^Aoa>r*>CM tnco^"- ci ^ino»- K-46oa>r».»- ^cort»- id mo^inrt 

1» • — ^ •- .— ^ •- CM*- ^ f ^ .- ,- .- CM— ^ KcMCMf- 



8*~<~^r^3^ r-i*-r-r— QQ co--'-0)«r- o cmqc9«-^q cottmeomQ cpcoco-- ^ ■♦T-i^mcM 

«coor-c^co r>-cuQm*5 in «j c3 co a& 00 ^ cm S in m ^ S r^AoSMSco ^090 <^ ocMa>o<0 

^ ^_^_^ini*-_^as_ in a>in ^od> a»^_^«-i^<oin ^ ■vm^^^Sj *-(Doo>^-«S '«'<do^ i^ oco'V^cS 

tr m o" r-" o" to" ^ ^" — " co to" m" «" cm" V cp" V a" a" • * o m' ai m" 3 cm' m' to" o" <ri 00" co g>" in" V ^ »n cm" i^" q>" co 

S • =«S£8 aSSSSl SSSKSS it --^tsf SSsSgS sSSS S RSSISS 

c* ^ cm" — *- o ^" ^" ^" ^" ^" ^ r-' •- ^' a> 



emtoSScsp r^ tn 3 3 S 5PSsSS •- cmSSqi^?^ r«. k ^~ • 5 ? StMinrt SI 

CO o ^_ * r-_ o o ■*_ «> in * CM, ^ co 5, h^, <S <o «^ • a cm to o a> m <d '- co ■- o S •- «> o i^ 

S'-"mcM"Q"min cM"t-"« s"a>p" cm"s"«"'-"^" n cMin'co'»cM" r^mtoc^aici a>V^V ^ 

■ CM«-cotocM ooat&c&r^CM m co « •- rt • ^ in £> »- K-aioa>r^?5 vcoco-- cm 



<0 CO in in ^ 
c»S CM CM h- 



III 






e Qmcoo<pcM *-0>»-'-o>^ "-^r-mTOCD ^ 1 m cp r^ o a> h~ tp r- r- m r^ co m cp r^ M> 

^ So--OcQ»- 3 CO CM 3 r^ 9 OJCOK.CMCO'- * ■ o S K- <& r^ cd ift to m •- o> 9>r^vO i> 

CO ^*CM(D^_in diocococoS ^^oam ^ Stn^-Sa; ScMinScoa> c^Ka2 * 

• p (p 3" CO co' ^ m" o" m" (p r-" » tn •'-."m r^ in'eo ^tsi co' m' o>' tn p" »*-■" r--" m r*-"m eS 



S«n p ^ * 
CM (S CM^ 
COP A<o r 

to n a> n c 

cm" <o" cm — " t 



^--.O^CM,-- 55 "-.coSojr-.f-: Kcyp— ^ cb— _r-~co_» -". a> «> (5 r^_ r-_ KcMpS K o S K irt tn 

m "2^SS*5 s'"'^'^'''™ «o »- S • ^iHtpco SuiKMinS £ •- S r>.£ncM^S 

<^ scoc3(0<n tocM'~'~i- I*. inr»2tn to cm •- — r- 5 totoo^co 

«o •- '-' rf ef ^- eg- ^- 



g SS$$S5 SiSSSSS feSSI^55 a S ISSSie 3SSS??? SS3§^ s *sg^s 

« inr-(Or-CM<~- ■W(»"«»-inor- o>cg«-co*-di> uj^ cm «"«-oco ttS-vmtor^ *cg*-'<r f5 ^oaeomtD 

S 2S8S53 ¥3SS2S SS38"'-' § "■ :="2§3" 33SJ»aS S'a3S S SS|8"| 



i SSSsSg Sli^i* iiStsS § 5 i§§gs ?ii5SS iis§ R sgsqSi 

S •"S5!S5"S SS2SSS SS""" g SSSS SSSSSS SS"'^" ff S8SKS 



2 iiSili s§g?§s gtsSis s igf gas iSSgSS Si^s 5 

2" gt^ISSS SSftSSRi SSSSSS'" § SjSSSS SSKSSRi SSKsa fe 



m •- (p (DO 
T- <pin r». r^ 
cq»eo_«n ^_ 

i?o Seocs 

CM »- — *M 



i B 



< 



I 
ll 

|2S 



lil 



*2 iSES-TtS^iC £?^52i:^S cm'Wot^^p « coin^^pcM Qipco^ocg aim<£>'^ ia .-CMOi'Vf^ 



P ''' iS ^ 2 S ^ § ? •£ £ 5 a 8 8 ?- ^' ^" (o oo p" tn p p" o S _ % v, - m" p" 

, ^««.-^ ,r?^? !^^5s^ rf xais^ ^::!^^ ^""li I ^ s^^i 

llllf 1 llllli slfffg I llllll llllll 11 = * I sgllli 



§§li-~ jsss 
asas* 



■g ". °. ". *. o" cm' ■»" (o' co' p' m' p" p S 



a = = 5b. 



S p p p p^ Q- e^- ^- ^ o) e» m p' p" S S -— S g "- o" m" p" 



142 



Individual Retums/1977 • Age 65 or Over; Credit tor the Elderly 



1 

c 
s 



E 
o 
u 

c 



a 

1 



•a 
< 






■o 

s 

« 
E 
o 
u 

c 






e 
>• 

I 



3 g 

li 



i 'S 






; 'SSS32 SRSSSSS Efts'" 8 itSSSK 



tcj ^' CO o T-" cm" n a> «>" to ^ <o eo «f cj to to" r-" «> oo' cJ f~-' cO <o' oi <o c^" « «" p>-" o> (cT cJ 

irt ^ ^ frj CO coCN* — • ^ * (E<o<X)^ tNj esl — • (A <o oi r- o cj 



= S5 SSiSSS SS'^-"'' 



<P "" *B I ) to eg m cpcomoi^O CO ■- o f^ ^ 

A*- A ■ ■ ' CO r^ S ?tocgi002i oi m o> cp S 
est— ^ tocoo tnco-vcM^t-- CM <r» ^ ^ S 



•- «) CO C?tOr>-0»CT>« CO to r- CNj 



O (3}f^ 04 



a I I icM*-o T-cMm»-^cM ^tpotrt*'- (D ' ' 'ttao cpr^in^com cotpr-»- o 'co**tp 



S ^ CM e^ eoc^^ojo 



5!ss = ' a 



ce CO CM r~ CM ■/) ^ ga m ^ to oj co f* co co r^ c 

■^ ^ CO CO CO K CM CO CM CO'- ^ f-- «s c 



1 ^ ^ CO to '- ^Qi^-oscom ocMoacomto o I * •- to o 5 (Ocp^wcoto f~ ir> 5 O) to ^coc3«-« 

tnAA^oO ^«coa9coco co t* e^ ■- ^ •- ^ ^r^tomcM ^toto^^.o^^^ p5a>c^,>« r-_ 2 cm c? a5 eo 

co"-*'V<otp' (ooi'ctToq^ ojusr-'cM i-J" " aTcM'AtQ to o> oJq'q oi" af<p^-"cM" m o'toV'^-'ui' 

tAAttS2ir>^9<o^tn^ o coi^SSwtn^^tBcom^ 9 co>— oocmoi 



CM »- — »- 



3|Aa>ciicMO o>(Dcor>-QO) o^tnioo^ 9 l^40»w 9coc<icocm<- r-r^r^9 cm ■vcp'-tpr- 

■ A^om^ ^rtin^im r^-^CM^oA A '99^0^ «^o»-«co lo^AA <p CM^miSr^ 

^^oo^oco r^i5r^«Ar*co K cyoq to ^~_«> »^ Artomoj wto«<nSf^_ f*-. ■". '^. ". ^ ^.*R*^."'~. 

♦■ CM'^r? • ^" A'r^'uS" gi'^p o" o Q ^•— " *(» cm to *»*^«) to m" co tn" i/> co Qcio'^ at co ^cri co co" 

■A in^fttSiA ^^oSojA^ miB^'- o> • (B »- r- ^ it^floesicoi- rtio^— m tocor-AA 

«t — cOSSto ^t^KcMrtcM c4 — ^ ^^K.t6 ^c^cMcMc^CM cS — r- A c< CM <o o 



' — ' 



8 I ISi 



i ' "i 



s 1: 



w csfa» 



8 I I IS 

wS to 



I 
1 



/^ 



I itotoo)^ oj«f^o--h- CMtpcocM'-" r- I |r-o»-o coo^O'-r^ catpc 

I l(or^<~r^ 5rt'*c3«~» cmo- • • • 9 ' 'cm^^^ rtQ^c\i»-A ego- 

f^to«o o<D'-eMCM»- •- »- ■ ^ to »- ^«■ »n o m — cm cm •- ^ ■- 

""RSi** to'cM*'— "* • • • • — to'eototo to'cM^-"" " " • • 



to 10 h- -^ CM 
O O CM O CO 
CM JO ^" CM 



ir-io^'- «or^toooto<5 ^c\iototO" 9 1 iu?cor^f^ csiAcotsvco i-cmqo) 9 f^c?C5'^'- 

I 'coords «}tor^9««> CMtpio*-* ■ « ' ■ ^ to to ^ 10 co r*. 9 00 tO cm <0 to «- « A O cm Q 

oodSt^co <o»-^ot^<^ to*" • • f«. Ato^o to--^or^r- to ^ • • ^ co'-or^io 

QD"(0"to"^" CNJOr>to"CM"" • " " c>f '^'SffiS ^*^"''**^* " • " jP Qt- "io"<»cm" 



9 



A • r^tOACM^ r«-tocMflOOri Q^aSeo^CM r- • p^^^«wJ ^r«*CMtowco CMODC09 cm cociJrt*-a 
w lOOtf&r^cD oDcotoi-AO iocMCMOCDO iff, ^ lO lO a> oS vomAaar-~ lotntov ^ a>cM<-ioa 

^ ^....-.- ^-.-.^^ ^^..^^. . . ........... ...^......... ........... .. .......... 



CO r— *- r<- r— cocMr^a 



tocM9<o <oor>-coh-i^ ^ to to cm to 
^000 »^ r^ to ^ to ^ AtDco^ ^ 



S" QACMCMO oaoDcor-oA o^totoo^ lA • >09A9(0 9COCMCOCM-- r- r* r* « cm ma?»-cer*- 

_ " Q50»co^ -^coto-woBto [^ ■* CM ^ o «A A • 59^3^ 9 -4 o *- a co iovaa tp cg^ioior^ 

•» lOoSjoco r-or^ior^co K-CMCotor^w *• dtmomo) <oto2(»or^ r«- »- r* ■- ^ cMtOcieo-- 

"f c^l'-"eo9V '3> r—'ioAtoo ooc?"'-''— " uf CM-toVi— "9" to" to" to 10" to c» oo'epV a to"--" coco" m" 

10 to^AQiQ ^sgaSirt^ rtio^T- a • 9 •- r- ^ ^^SPiNcO'- coto^*- i« tocor-AA 

A >-A&Aui >* e^ CM CM CO CM cS »- ^ • iAC0K.(0 ^CO^CMCOCM CO— ^ lAcOCMtOO 



i-3S?'S ^SoAr~-S to»-So^^ S • 5S»-Ar«. a^o5»a ^£09 «m 
^_»*r-_r»-_ CD ^_ ^_ to K to_ lotoi— _^.f^* ^ oeor^^AA. co_CM_Acof*-_o_ ^cmioo w- 



- <r> tO CD to to u 



CM CM — CM 



*) O ^ CM to 

o 10 >o •- 
•-" — " ^ cm" 



8a)CMCMO a>9coh<.QQ o^ioioo^ V ■ co^A99 acocmcdcmcm r- r^ r- 9 cm co 9 ^ 9 a 

5 A CO Kl VOtO^StB r-*CM^OtA CM • r^AOJO^ 9-*o»-Aco m •» A A 9 tO^toiOr 

^_OCMOco r^or^tor*-rt K-CM0D0Oh-.^to ^ Acooeo_A to»AA_cor>- r--«-r--_«- ^ ^toocoT 

.-.-__■_- ^- —- oi r--." 4o" A '"" ~-' —"—"—"'—• -^ .--—-_-_-—.- .-.-.-.-_-.—-.-.-—.- _-_-_-_- _ ,-.-_•_-_■_ 

5 lA 5 3 «3 EH 



^Sg 



SO«-<- ^ t09^T-9 lOtOCOtOlOOO OQQ^ A 

-*— A •9'-h-^^5eDCMco«-coto^'-tn 

■> ^ ^- • lO CD K- <£ ^C^CMCMCOCM CO *- 



§S>5". CM ^(ocDoioo oocmS^S 5 
.OCJ.O'- •-■■-•-CMCMCO i35'-«'»«««»0 S 



sss: 



13 3 3 5 3 3 3 



is 1 is.fl 



I allil! Illlll l|§§8i 1 si 

• "5^ . . -o cm" ^" <i> OT Q to" ocjoSS^ 5 £ - - - -o" cj Vto'oo'jp'to' ocsSo ■— ® e •^''^S 

_ 3vltAiXSM ^M^M*4*A MwiMMMM Q 3*aSmAm M^MMM^ MV»M4^ ^ JT^^^^^*^ 



Individual Retums/1977 • Age 65 or Over; Credit for the Elderly 



CO CO d> CD 
cj t-' V JO 



I I I I I 






3 =S8RiSS 8SS£ = « S8SSSS » S~83RiS SSSSSS p?fS S SSS28 

(■^^ ciit/Soa)t/i>n v*-c6c\icD^ coh~»na>o^ K a>cy®«>to--_ Mo.co_csi--_^_ N®^*- u^ ai»-o]T-eo 

A Csi (O ey ^^ o m" ui »-' ^ e^" c> *> if> (O 00 «? O * *" <*»" <o »o en" ^ r».* in q" ^ en cm" « ifi (O 4> <0 Y cj eo" c^ co r-" 

--*'j§3S ssisasi ssg?ag s " '"S3x «skss8 ssss ■* •"Ssss 

Ml •- c* (sj r\j <m" — ' — eg" 



I 






csii^o>«cg^ csj q> lo csuft <D ot tD ct — - tO co 

»-«OCJQ5^ Q <0 » W? •- — OACBAOUj 

^t^oi^OTtri o^aoC>'Veo f^oeooOf*-_<D 






as::- 



liS" <D V »-" «)" tf> in CO ut' If) a>" --" o o «' oT 
* ^"-f^^ ■^^flofNr?'" coin*— 0* 



a gig 



I I I I 



7i 









M^^ ^ P S CO 

r* '•t CO r-" ^" 



-I- 






/■'^ 



tntOi/ioQc^ CNj c«i *p CO uj r^ cg»-«f^cg^ « ■ototnoQc^ cm cm to eo «j r- cm »- to co 

Suir^oStAffi opr-^iovQP r-cMAK^r- ^ 9Vr^94w « r>- ^ (O cp op r^ cm o co 

Aa>m(oco inwcocDAA tn^o — ot/> o tAaotinain intocoaooaA m « o r^ 

tfjcM'^'rvTtn ^" '-"u? --'lor-TcM >no>"(o --"CNiin' • (©"ofi— "r»."to--" »-"io"^"tri' r^-'cM ioo>eo"co" 

CM « in (A tn tn in o A m a> ^ '^ tn r-- in cm v tn in in in in o o> m o> o cD 

^" CNf cm" cm" '-" trf ^" cm" cj CM* CM 



3 ti 2D ■^ 



= ■51 



^ cMa)Aco<p<D o>flpcMr-coo> co co »o »- in (O 

r* r-oj5S^JS 9 ^ 9 3 a> r~~ q5«?«okS 

l*^ K- en ^ CO V o> 2<ocoA^K. incoaocor-ai 

Q m' to" V "-' op in" in to iri m" « •-" cp o »-' »-" 

8 • ssti 3SSSJ8S as'- 



cMg>Q>ap«<o a A CM r- n o> cocotncM I 

h-^QS™^ g>3S3"r^ ^ 2 *ff ^ ' 

r^ a> ^ CO ^ 0> CD CD CD u> 9 r^ in CO <D CM 

m" «o" ■v" •—" <p" lo" lo" CO in" in" co" r^ o o' V 

• ssKS sssass 82'- 



m ^ CM •- CM 

r-_ *- (D ^ to 



S KppSSa iSplii p.S§S? S SpsiSa iSllii PM ' ispi 



Z 



sssss^ g 



in S (o c 









IsS SiisSS i?iSi§ 



^ CMCMO -V ■- * 



W • • • ' •-" cm' cm' O" V — " ^' CT>" •■ 



I CO c3oa>r^ 

I in r>- A a> CO 

" CM in" CM 



% • sfcsi^ S2S5S8 sasts* ^ • stsi;! i2s;ss a^s? ' S^iii 
S ~^S'5 SS'S'SsS iSsS'S? S ~"f;'*-5 STi?SsS i'SSit' ''"' 

c^ • CMvin iniAin*nd_db ^todbc^incD e^ ■ CM^tn loinintnod^ 9oAin 



»~ CMCM •- *- 



y- CM CM »- CM 



£ I 

> 

o 



(D 



a ■ co^amcp 9 <p in m • 

C^ oocoAno) <o 10 r^ at a 

t^ in" «> co" ^ 2 in uj CO in u 

^. • in ^ r^ 2 3 rt isi CM c 



vmcDtn^CM » • co^AootD OD CD in cs *- 9 ^mwcp t 5 o o) ^ cm 

m <q »^_ CD to to o oqco*^a> aicDr-OJ®tD *n«3r-_— _ * to coco in 

o»o»— *- ^ m(oco«-<t) in i/> co in in ts O o>0'*" Otococoo) 

rt-**— «» •W'lr-^ VagScMco'-co'*^'- inouSS^ 

CO »- «- " tAcoK-CD ^C^CMCMCOCM CO »~ cmA^So 



o g 



"5 



?ill 



o o o 5 ^ V to' o) o 10 o 52 2 S 2 " S 6 S S 8 - *^ ^' *° * S ''^' S S S <n ft ^ S5 

_! ixssfiT;^ SSSHSIS "^^^^e :iw59 — ^ SSSStSS •^^wb . S ^SSio 



^ ' AaSm 



ll 






assa' 



I IstSiSisS sSsSiS iisass' 1 la'siJisS s£Ss§» Si^i 1 'la'aSS 

< F 1= 3 



ill 
III 
1-1 
fill 

Ills 

111 



i e S 5 ^ 

illl I 



i5ii 



I I I ||uj 

si llsE 



143 



^*^ Individual Retums/1977 • Age 65 or Over; Credit for the Elderly 

Table 4.2— Itemized Deduction Returns of Taxpayers Age 65 or Over: Itemized Deductions by Type and by Size of Adjusted 
Gross Income 

[All figures are estimates based on samples— money amounts are in thousands of dotlars] 



Size of adjusted gross income 



Total Itemized 
deductions 



Number of 
returns 



Medical and dental 
expense deductxxi 



Number of 
returns 



Taxes paid 
deduction 



Number of 
returns 



Interest paid 
deduction 



Number of 
returns 



(2) 



(<) 



(5) 



(61 



(8) 



Total 

Under $2,000 

$2,000 under $4,000 

$4,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$tO.OOO under $12,000 ... 

$12,000 under $14,000 ... 

$14,000 under $16,000 ... 

$16,000 under $18,000 ... 

$18,000 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 

All returns, summary: 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 ., 
$15,000 under $20,000 ,. 
$20,000 or more 



•1.387 
23.051 
112.409 
130.986 
135.782 
125,002 

62.001 
97.470 
109.857 
94.549 
179.845 
123.250 

252,444 

134.677 

38,883 

11,706 

1.681 

653 



65.878 
337,737 
254.970 
253.909 
743.139 



12,5(7,490 

•5.481 
110.431 
457.101 
580.577 
573.734 
602.936 

391.577 
471.927 
623.507 
506.857 
1.035.080 
848,940 

2,032,958 

1,764,261 

1,066,101 

774,739 

304,696 

434.587 



275,004 
1.452,321 
1,227,497 
1,369.308 
8.263.362 



1,531,196 

•1.387 
23,031 
112.363 
128.019 
128.248 
118.144 

80.138 
94.020 
99.314 
88.171 
163.229 
114.952 

223.210 

114,796 

31.631 

8.829 

1.251 

463 



65,856 
327,190 
246,169 
233,618 
668,361 



2,S79,a87 

•2,052 
68,061 
287,788 
290,098 
199,984 
185,683 

169,335 
104,846 
190,474 
90,117 
214,660 
184,437 

322,126 
183,552 
55,600 
26,470 
3,593 
990 

159,990 
687,993 
412,452 
328,003 
991,429 



1,614,973 

•1.387 
23.051 
94.440 
116.398 
132.838 
124.603 

82.001 
97.470 
108,185 
94.549 
179.845 
121.637 

251.012 

134.657 

38.883 

11.688 

1.679 

650 



57.059 
311,055 
254.571 
252.237 
740.051 



4,4W324 

•2.086 
20.078 
66.526 
122,314 
165,653 
160.871 

89.508 
170.472 
200.059 
199.847 
429.158 
288.491 

890.455 
772.334 
445.143 
261.414 

87.216 

98.1 



60.593 
336.064 
332.440 
488.318 
3.272.410 



M4,aw 

•1.362 
10.731 
35.895 
54.898 
79.160 
72.000 

40.473 
48.565 
60.310 
51^02 
100.709 
69.737 

136.935 

71.940 

22.181 

7.233 

1.106 

461 



24.144 
157,902 
136,595 
135,955 
410,304 



1,574,497 

•1,026 

6,751 
30.894 
39.603 
93.544 
80.892 

54.989 
66,651 
77.134 
83,292 
130,989i 
109,456 

238,971 
218,742 
146,196 
111,223 
40,761 
43,382 



18.826 
152.993 
167.467 
195.492 
1,039.719 



Size of adjusted gross income 



Contributions 
deduction 



Number ol 
returns 



Miscslianeous deductions 



Total 



Number of 
returns 



Amount 



Net casualty or 
llieft loss 



Number of 
returns 



PoMical contributions 



Number of 
returns 



Excess 
Itemized 
deductions 



Number of 
returns 



(91 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



Total 

Under $2,000 

$2,000 under $4,000 

$4,000 under $6,000 

$6,000 under $8,000 

$8,000 under $10,000 

$10,000 under $12,000 .... 

$12,000 under $14,000 ... 

$14,000 under $16,000 .... 

$16,000 under $18,000 .... 

$18,000 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 

All returns, summary: 

Under $5,000 

$5,000 under $10,000 ... 
$10,000 under $15,000 .. 
$15,000 under $20,000 .. 
$20,000 a more 



1,537,349 

•1.387 
20.113 
83.552 
115,213 
123,411 
113.411 

68.903 
91.774 
101.469 
92,246 
174,755 
120,768 

247.624 

130.834 

38.099 

11.506 

1.646 

638 



52.145 
291.531 
228.251 
239,552 
725,870 



2,966,713 

■299 
13.841 
43.088 
84.346 
98,199 
143.345 

61.659 
90.458 
121.949 
98.103 
185.180 
198.888 

403.323 
426.740 
320.707 
298.017 
144.937 
253.635 



31.939 
207.833 
241.357 
274.157 
2.231.427 



1J76,151 

•1.362 
18.630 
76.701 
100.951 
116.263 
103.177 

69.213 
83.328 
84.123 
81.396 
151,252 
114,370 

214,783 

114,121 

33,880 

10,445 

1.550 



44.689 
269.018 
212.625 
208.612 
641.007 



956,669 

•19 
1.700 
8.804 
44.216 
16.354 
32.144 

16,086 
39,499 
33,892 
35,497 
75,093 
67,668 

178,083 
162,893 
100,455 
77,615 
28,188 
38,381 

3,656 
67.437 
73,781 
83,338 
728.377 



96,726 



•10^04 
•4.226 
•9.350 

■4.398 
•9.399 
■6.628 

4.039 
13,538 

6.714 

14.962 
9.324 
3.427 
1.157 
211 
95 

•56 

14.430 
16.478 
16.336 
49.428 



■32.658 

•926 

•8.864 

•4.279 
•16.920 
•792 
3.464 
8.638 
5.546 

12.431 
16.813 
5.874 
6.156 
1.277 
6.770 

•22 

33.584 
25.931 
8.387 
62.506 



(5,407 



■1.304 

■3.426 

•566 

•2.388 

•5 
■1.683 
•3.472 
•454 
•1.906 
10.086 

19,164 
23,324 
11,784 
4.735 
769 
331 



•485 
•4,821 
•3.820 
•4,162 
72,099 



9,166 



•49 

•240 

•3 

•60 

•1 
■231 
■360 
•19 
•231 
1.033 

1.973 

2.589 

1.514 

709 

121 

53 

•48 
•245 
•280 
•391 
8,222 



1,652,501 

•1.387 
23,051 
109,435 
130,986 
135,735 
124,963 

82,001 
97,470 
109,857 
94,549 
179.845 
123.250 

252.444 

134.611 

38,883 

11,700 

1,681 

653 



65,878 
334.716 
254,931 
253,909 
743,067 



(18) 



7,953,17' |: 

•1.84' ; 

46,46! I< 
205.53! ,, > 
245,30; ■ 
202,311 
267,211 

165,36M 
203,83«l 
315,951 
238,021 
509,49i 
463,1311 

1,284,2s; 
1,361,271 

951,02: 

739,65.': 

299,721 

432,70 



115,021 
586,441' 
534,431 
655,9611 
6,061 i8l< 



I 



'Estimate should be used with caution because ol the smalt number of sample returns on which it ts based 

'Less than S500 

NOTE: Detail may rx)t add to total because of rounding 



V' 

1] 



Individual Retums/1977 • Age 65 or Over; Credit tor ttie Elderly 



145 



'0>«-"~0(TJ «0<Dr--OOVf^ *Bvl'~'~"? 
r^ ' 9 tf> S' 9* I© o" ■*" OO <© «rf r-.' *0 tNj »-* ^ 



: e I isa 



- ^" JO a> OO <P ■* «" «) «>* r-" (O* ^^i ^" ^" of *^ S ff '^ 





















e I 188 






■58. 









ll 
11 



g IS2SSS SRgSSa SSas: : s I I SSSS ^SSSSS 8RS2: : f 8f:§5R 



5- I iSgSR B8£St§ $i = s: : S I ifS^J^? °?»stf *§ = »: : S 8388S 
9 SSS8 ssiK'sa" a'sf" = 5" ssss ^Ssstsfe ss?" = 8 ssaas 



S I ISSN'S! 3 = 88P8 SiS?": : 5 I ISSKS ^^gSgS SSSJ 

^ csmm J c) un" en oT to csf 40 «tf *'*'~iRSy O*««o»«e\( <d 












■o 
« 



o 



t- 

.a 



lil 

"if 



8 iss^^ss sssggs 258as: 3 I SSsKf gassjss 238as: s stsss 



p» (O 3 



S S_8^-_oB^ r^_*SeNiS_« ^_«>S85 e» a£o_«S rtd^noiSS '¥<d3S?_ ^ r^SSSo 



Pil 



&>|^ 



f^Mp: ggggsf §f^=^""r I ?f§£ia: 5Sg3Sf §>="-■"■:'■ g S^siS 



Q I r>^ r- r^ 9 r^ totncpa>co<^ qi r- <o ^ • 

3 ?«S5a K'SSSRS "'-' 









n 



1= a 



I 
I 



§§§ 



§" ' ' 8 88SS88 8§ - -S" : ' : ' ' '08 88S888 8§ - -S 
8 SooSoS SogSS ■■ 'fiSfis8 88S888 8q-38^ 
.ooc-~" 2£28Mg a"5a»s"| i ;88.8°-~ :£2§sg s5aa; 

I ***^i »s » s» » 4 sill rf ***"a aHii^ Jilli 

I las'sss sasaS^ SSAais | Isfsss'S siSSia ilsiis | |lassi 



146 



Individual Returns/1977 • Age 65 or Over; Credit (or the Elderly 



mirf* <D 






>A COOl CM 



lo cu 



«e coAcsj 



0» »■-_ CO. — , •-. ■* CO — _ 

S(P lo' CM* ^" CO " r--' 
^ CM C3 •- CO t- 



ffi A (O >- incg I 

<jp m 0> CO Ci ^ »* ' 

<B_ CO oq •-^_ to • 

€■> CO C5 C*5 Ob 

• r 



omm— «icO'-<Ceo«) 



CO CO ■- •- 
^ ^ CO- 



I 1 t 



^ :^ 



^> o en CO ^ 



1|| 



1 s 



8 1 im'wcof^ CO CM h- a> ^ •- » ^ »« <o i i • 
flD ^(\^«o*cor--«o^^-*-^.<o* ►» 

at O)" jp ^' V o ■ 'a-" ^r V cJ — " CO 



I ir^CMOTt^ »-cMr~o>^»- «^m<o i 
?«oa>A eoK«or-»- to <B • 






O ^^ V ^ CM »- 



o>eo<p ^ 
lo tnco u 
« ^ r^ a 



•o 
« 



c 
o 
o 



E 
o 
u 

c 

s 

o 

a 

•o 
a> 



•o 
< 



(0 






E 



•D 
C 
<S 

» 

E 
o 
u 






•D 



V 5 



4) 



o 



^ g 






i2l 



S ISSSS5 SSSSSf SS«S: •- S I SsSIgS SSsSSf 2S«5: 



<0 «0 OlCi*'- 

^ 0> CO O CO ^ 

«o CO f^ ino cNj 
cf eooeo'oi'-' 

8A oi o> (p o 
m c\j ^ r^ 



si 



I *OCSJ 1- CO •- <D U 



e oj 



* • <x>i-o^ ^ rt ^ »- fru »- 



8|cgf^OOO> r~CMa»r--^o coi*-C3a 
^ CO eg csj 1- CN^ S^«-ocD<D r^ t- • • 



^ S r-. S S 9 

S'*'' *© CO m" 5 



li 



s 'Sisssissitggps" I I iisis Rssiti §§.«-== s 



s 



So c\j (p CO in o> ^ o »o ^- c> p 
2 cj lA o CM U-) 2 i3S cvj oD CM A 



sss; 



CM (D<P r- CM 



5 ^^3S? 



o ir^ocMcoco tocMa>r«o>o nr^oeo* 

<M ^ •«■ ^ O O 0'*«-aflO(0 !«-•-• • 

O CD'-'tOOCM looeoo 



2S! sg2°a: 



^ CMI^CM^'* r^^9>t:0>0 Qtc 



I 't5is8S?iSiigg8S3= I 'tS^Si ^§gSi§ £gs§2= ? 

^ CM CO ^ CM ^ .- CO CM CM •- 



§o> flO ^ oi 
Sj CM CO CO 

a" CO CM V eo" 
•gf jp lA ■^ 



»- ICMOtA^Q P^CMQ««-eM «0"-»Q- 

lo coo>»-c^ao T- irt *- »- f"^ *_ «»'"." " 
9 co"cocoo)in »-"eM Vco'tpco co»- 



>CB S 5 lo ^ • • R oS$2ip 



g* to.- co"r^ (£> o> CO i*-"<o"to ttSio c>S -^ t- at *r> r-' co tp" to a> eo r--" to" m" <p'(p"cm'""- »- irf cM'o)'tMO"^ 



13 






■ cpinQ'^9 io5'^"752^ <o«in<- 
OCM, V tn a> o> ^_ui ^_o o ^o» ■ • 



o-v r^4D<or>-(Dm m 



3<o<oino o>_ ^_^ tn ^_ o_ o •-_0) • • • 
1^' ^" pj" m r-."" <p «p r-" co m" lO 



S 1^ r^ SC CO 
<p a>m~(ptP'a) 



^1 



1 



assK 



ggg°-CM V <p" cp sp tf) o S'SSSlL § p 
^"(pco'»-S SS»tflS*4 WS^^^p * 

gssssl llllll ||f?|s I 



§>? ^. cJ ■"»■" to" CO O to O Q S CU S ^* £ % 






lllllllll llllll I iiill 



s = ; 



lilils S5SSSS mUil I ilills gsssss ssiiil i U^uu 



■o 
e 

3 

c 



I 

E 
o 
o 

c 

s 

o 
O 

? 

3 
< 

o 
>> 

X) 

• 
E 



• 
E 
o 
u 

c 

1 

•* , 






• S 



o 



11 
• I 

5 8 

ll 



Iff 






■5 



Individual R«tum«/1977 • Ag« 65 or Oven CrvdH tor lh« EMarly 



147 



jrf' *** ^* Ssf $3 o ^-" *o a» « «o r»" ^ 



'1^15 iSSSsS 858?:'= I 25858 



5f f"s"8S 3ss"sis"ft ssr" ■ s ^^s■s 3S"f3S<sfft as.-" : a ^■sRsg■ 



i? ' 'mm SSSSsi i58?r= I ' 'i^iS I^^ShI 15.8?:'= I 3;8?i 



g 'sli§^ gpiii §§''''§ 'gi§p iISS§S| §§'''' I SHIP 
g "'ills ?SR = 8R '■ § ^?SS8 asR^R'a :•■ s 8|§Raf 






8"S 






' 'i§§3 15S?si* ir ' " 2 ' 'iSSS i5S?Sil §8" ' " 2 .»ii2S 

eo — ao-V n^^mr^ri cj* m ' tcfofV n lO *-" rf •-" r> «*f' o c^c^tntf 



I I '?gp«i8iSs58i2:: S I ' gggg S§§8is S? ' 5" | S5I5I 



i ' 'a?ii iSsSsS Rs 'r= = II igifS gS5gg5 p 'r= = 2 »i§§|8 



ft M I I 8R M ag I S §g.': IIS a I I ag I R §gj.': I I t ggssi 



113 1 



I'll ' 'sg'S ISs= I I 8 " I ' i§ I isS's 5S«= ' ' E ?8i8? 



IlllliliiiililPil 



ssss* 



goo§§ §§§§§§ §iii§j i 

8.||i^ ?!?2S!98" siSaKS e 



, .„„. ,,,. |||P2SSSS8 2|aa;iM 

5 itiii! I!!!!! !! 1 1 uml mjj Hi b 



§§§ 




148 



Individual Retums/1977 • Age 65 or Over; Credit for the Elderly 



gT " A <£>' ui (D eo (O cm' CNf ^ cvj ^ 



R Its 

O *- CO 

tfT * in csi oj 



O) A^ 



f*- g ■- cij a> to »- 
cS ? S oi in CM • 
esicM-VcsT --■ 



»~ (B (O •- 



? f 



I r~ h. r. « r^ (ntntpatf>OJ or^OQ 



«CMQOQa> o) r^ <p a> <o c\j co r- o <D •< 

lA commr-'cy" «p" m" V CO r«-" (D «>--' 
wf • h-SS»-*g iRco — — CM — 



5 IKS^l^ SS^fi° 

u^ cMOcs^inS oO'-Sc 



3 m eg »- • <■> 



ssas s^'-'s" 



p C^ tn »- <M 
«/ g lO CO Ol" 



<5| 



• *o>^c»j tn rt »- T- «Nj *- 



ICNJQQOO Oir^^AtOC^ 



jr-otO'v* m mc 



»<D2 CMO 



gl (O 5 C3 »- in opcjr*r*r*»n m«r^u 

'r^Af^ccii iAO)3<o^o ««io« 

^<Dioina> CM »- db T- ^ eo **• 

IS ■ ass; S3t"«>"-;2" ' 



^Ainntn QJr^r^t.i^u 
BS&tdr^ a> V « <D ^ c 
gooSAco »- »- d* •- ^ c 

sg'sa" S3t'°'~'i2' 



• M in (Sroa 



288 



D in m m h- r>K(A«nc><D oo ^■ 



tA |c<jqoQa> a> r^ <o <3> <o c<i aor^ou 



*n m om ^ CO 

«). o 5 •- r~ o 

r^ q" r^ » oT V 

eo in 2 p CO in 



=-= ^Krt in©ob«>_^ * ^mc^tort *^oacNi®K<rj intoSio^ ^ dncMd>in 

S '(>(•—' r-" csf (bT " cJ" r^ m" tn in c© cm »— " W" ^ ^" csf ^ ^ est rC (o -v" o 10 <o 

eg* • • ^ c4«o<Di— r-- in c^ CO a» dO <Dcd* ■ • c« c\| co <d jp 



r CO d) o (M< 






I CO CO ^ ^ 



if 

If 



3 'i^SsSS isSift? IIP? 

• V o> ^ c^j IOCO^-^CMt- 



g 



I CMQOQ9 asr>-<pa»<D^ « r 

naimt^cS <o»oVcor-"<o oo- 
• r«.ai»-cJ «oeo^*-CM*- 



2«> "W • to 



I 



stco«i03^ oo«po«-j 

SSSSS^ ^ « a> ■- S 

s ci CM o cm' «* cm' «" V co" eo' 

?T— o ro o ^*^ *o • ■ • 

cM^in ? cNi • 



CO o o_ d) in 06 * co_ (O « T 

o OS <o in Q>" r~" W cm" g> cm" g 

•- •- r- CM CJ OTCO'-pCOC 

• CO CO oo o m ■^ CM ^ ui ^ 



CM a) -"f CO CO 



Q S S in iri 
^ omco r- 
r-' o" — " o S'" 
in in CO r^ ^ 
»- -V a> m Sj 

CM «-' »-" 



3 1 r^ r— r^ ^ r- u>mcpati<oc 
'i^SSSS ssssss 

rf «)intnc5(^ f^toVeot^a 



l<ovaa<o9 r*.^Acpro-a) ^a 
cor»*-?o aor^nm^ 10 «■ 
trf n'a>cc>r<-~cM totriVeoh-TcD «)"•- 



340 ^ ■ «> «nc 



(sT Q '-' « ott V 
CO iTS 3 oeoin 



irii-inS o>o>co^_aSo 'O**'^.? 

• •— CO— ^ (MO 



MCO CO 



I "i>®<5f^ r*incoo>i-Q> ^CMino}0>* o 5ina>»c3» 

■ 'aScocm ^r^i^ogcoo *-CMa>^<c* e cQ<-ao9<o 

r*^^o »oo>co-*o>o *oo>r^-vr- 4^ intocMO^, 

CM* CM a> « ■^'' o to" co" r-.' O)" ^ <d" '— ' ' I ^ " «)" o> ^ «>" 

• • CO »- — rgco CO • i-incoffl 






9 ^ 






rt cnJ<o <o~aD o"i*-"in"o> oo"«)' r*"^ lo cm' to r-* to" ■/> 



« 



CO « 



I 



SSS^' 



^ ciT ■'"**'*' S tfj 2 S * 9 2 1» S o 

»-iiiii mill iiii|i I i 



808-*^ ■w"<oa>o"inQ" qS 



- J§ - 2 



2-s^; 



•fi 5 S o_ S S o CM -v" <o oD o" in" o q" 8 8 S ". 3 a 25_ o 5 o cJ ■* co eo o m' <?" 8 8 Q ^. s « "9 - o •'» P' 

_ iassss ;i;;»sasi »»;;»»£ 1 Bsi3>S»s, JiAssSst »»»»8;; § iE»;i;iU 

3 |5 1-3 



Individual Retum8/1977 • Age 65 or Over; CredH for the Elderly 

2 'tSsSs SISiSs ssiiS^ 5 's3S§§5 5§SiSi ss?§§" S sSsSs 



4 



tn icD^i-mco m *r> to tx <D cti (p r^ o co ^ 



' a|?|i. Ss^ISS 8? 



5 -Sgss 



n ir~>(*}vinm tnoiepcMr^o ^oocDtp* m r^co^>ot/> *09 

•A i(D*-'-c70j cn^Qoimo r^Qm^'^• 9 itO'-'-rtcM *N 

^ •- tr> tn CO -^ «oeort^i/>^ ir>rta><0(0 ^ •-locooq** <cao 

r». * to c'i' e> ir> <nI »-' in ^" to cy oc^tr^w^cJ t» * to (M' o iW cnJ *-' 



safes S88S8: " 

^ »n •- m^tfioto 
ri V to cJ o cy •-" »-" oj 



S> in (o en 



lis 



p* 'ntDcnSgo r-~ ^ * <o h- o> »oo>tD»- 
u> CO a> CO !--" csf <o uj ^" cT) r~." (O »— " 



'*'^!C9*^S^ 'S'^Q^^* 









9 lllill llll^s^^i: 1: 3 IllMl llllffiSS^i: I: I 



'?3? 3 



a? 3Si 



1111$ 



lllill I I I I S;: ?tS 1 : 1: 



M II I I I I i ISr SS 1: 1: I Mils 



hi 



ir^m^Tteiin tnatmc^iotQ c>jp>o'»<^» 

'tO'-'-cocNj oaCNJoocoin iDcyrtr^*-* 

1— 10 (^ 00 V <D flo en ^ CO O --_ o a> «> V_ 

" to' cvj o" tri cm" ^ in ^" to" sm" O eg" ■^" ^ (m* 



iF^cnvmtn ingaepoiojQ oigaQ^r>* 1 

ito*->-nc>j a^QoamA co^Op*»-* ' 

■-»oto<rt^ «co«^rto »-ooS<o^ 

" Co'csJOi/> Cm'^"»0 ^"«o"c>J O" e^i i— •—" CnJ 






c^ r^ *- ^ oo oior^^»nv «S •- • 



« icxjQOOA a>r^w<n<o*- epr-Q<o*r* 1 






«» ■^ojiomop inooto'*!^'- • ' ' ' ' ' r4 '^-iKt^cy^- ^ 9*0^ r^ 
c^ CM ^ r- ^ ^ en«j»-^« - u^ »-f^<o<^r«~ rt • •- ^ • 

— •_-—-_-—.-_.-••• jg " V «0 to t^" pJ ■ " " 



~ ? II II I 



OD O (3>CD CJ * 






I r^ — »- -: 
I (0(p «- c 



W • eg cNiSto 



■ CM>-^(Oto cnatpQi- 

coo>«-v^ inoSoao 

mr-'cpVm into" -"" 

■ CD o tn to »- • 



9 9 S^xc^J 



I. 
s 



r-mto^ tomcMT-'VeM •— 



« " >nto(B cotocJi— "V^ot --" 



»- CO • 



■$858 

eg 00" to' a» 






i S 



I i^sei 



^ mtooa>tn<- mr^tsto^ 



SOQ^ — O cr» — r- (O 00 — 
r-tOto vco»-»-c>g»- 



•- o' eg V — a» m '— r-' to co" ^ 



$S3SS 

■A cgntA 



c 
^ S 

ll 

l2 5 



s»s 



^5 S§.i. 

>~" 22"2"§"s§" gliisl 1 ii.i.i.l;! js^sss gfiisS l t gsa 

*S SSSSSS Si-S^S !* » hkkkkS ftsJ^-S i I ** » » ? 

I IsiSiiisS a^aSIs iiciiis I Isfsss's s^ssiS iisSss 1 |lisSE§ 
< t- ^ < 



pi 

I 11 



Pi 



149 



I 



action 5 



State Data 



itents 

troduotion, 151 

ite data, 152 

•,hod of geographic coding, 152 

VU 

Returns with deductions for 
State and local income taxes: 
average deduction by State, 151 

Selected sources of income 
and tax items by States, 153 



5.2 All r-etums, returns with 
zero bracket amount only, and 
returns with itemized 
deductions by type, by States, 

156 

5.3 Returns with income tax 
before credits: tax credits 
and taxpayments, by States, 159 

5.1 All returns: exemptions by 

type and number of returns by 
number of exemptions other 
than age or blindness, by 
States, 162 

5.5 All returns: adjusted gross 
income, salaries and wages, 
exemptions, and income tax. 



by size of adjusted gross 
income and States, 165 

Introduction 

Data in this section classify 
taxpayers by State, based on the 
address reported on the tax return 
as described below. Topics high- 
lighted in this section for 1977 
include expanded information on 
exemptions by type (table 5.1) and 
itemized deductions by type (table 
5.2). Chart 5A shows information 
on the average deduction for State 
and local income taxes by State. 



Chart 5A 

Returns with deductions for State and local income taxes: average deduction 
by State 




D Under $750 

D $750 under $1,000 

M $1,000 under $1,500 

■ $1,500 under $2,000 



151 



152 

state Data 

The tables In this section 
classify taxpayers according to 
the State address reported on the 
tax return, including the District 
of Columbia and, as described 
below, Puerto Rico. Returns of 
service men and women who filed 
from Army Post Office and Fleet 
Post Office addresses and of other 
U.S. citizens living abroad are 
classified in two separate cate- 
gories. 

Residents of Puerto Rico had 
to file U.S. income tax returns 
only if they had income from 
sources outside Puerto Rico or 
income earned in Puerto Rico as 
employees of the U.S. Government, 
and the income on their returns 



Individual Returns/1977 • State Data 

was limited to these amounts. 
U.S. citizens residing abroad 
could, under certain circum- 
stances, exclude as much as 
$15,000 ($20,000 for employees 
of charitable organizations) of 
"earned income" from their ad- 
Justed gross incomes. Taxpayers 
whose incomes consisted entirely 
of such tax-exempt income were 
required to file a Form lOMO 
nonetheless, and these returns are 
included in the statistics. 
Provisions of both the Tax Reform 
Act of 1P76 and the Tax Reduction 
and Simplification Act of 1977 
affected taxpayers with income 
earned abroad and are described in 
section 1, Returns Filed and 
Sources of Income, and section 3. 
Tax Computation and Tax Rates. 



Method of Geographic Coding 

Geographic coding of returns 
for SXatlitan oi Income was based 
on the address at the top of each 
tax return. This method of geo- 
graphic coding was subject to 
certain limitations. Not all 
taxpayers gave their home address; 
some reported: 

(1) the address of the tax 
lawyer or accountant who prepared 
the return, 

(2) the address of their placi 
of business, or 

(3) a post office box number. 
To the extent that such an address 
was located in a State different 
from the taxpayer's home, the 
accuracy of the data was affected. 



m 
•I 



o f 
c i 



1| 



h 



5 II 



Individual Retums/1977 • State Data 

i s.SBs.S SSs^.i KSssi s§S§g S^^?s. SISsSs sissi §.sS.^.r. 3.3.".S.?. 82|§s S^.iS 
R il^sSc §s~"°? i^f §i sSr^'" SS5^§ SSa?^ §°?S" sMSi* 2?r§? *Sf 29 f'^"'" 

8 "■ - - - " 



«» mcneo^Q ^»-r-gpo> cnr\imcnq3 r-r-o) — ip c\j»-esic\iO) (D'-®rjr- tNiCj^-co-- t^(0^»-C5 fficg(D<-Q> "-Qoor^to o>a93^ 
5 c^woSci'- (OuicuSB^ ^^o>o>o) uivior-as T-^^i»tD -^ooo-wK- --*m<o*«- »->n«-d>o <o^ofM-- o«-« — ■- oirt<ot^ 

s sttftfg g'sssis' £S2|S i^ssa ssg'gs |«ass g3gss ssg'gK ssa jx aagsg a--" a 



t^ 04^PO*0f~- V'-tpoico "-^Q^-O) ipcsioom i*-o»f>Q*o oo^>£?<CQ ioc7«-^<o 0"-om«- ioO'-<po> coiocvjeN<r*- r^cpo 

«» cg^QiSo cy^^Qto in {A ^ CM CO * — o ^ r^ cvj eo o * m « d> o> * ^ o ^ r^ cm « r»- cm p o> »- 9 ^ r~ ^ cc N 9 (Q ^ «o »- Q ci 

«0 t^ f^ 3 ■* c^ o» en "- in oD CM 1- CO <:o » o m o ot « co o O r~_ co rt ^ eo OS co h-_ 00 <c) ^ 00 10 (o ^ co_ c\j oi o> csj o to u) oo '9 <£> a> ey i^ en 

o» V— 'oioo-^-' r»" o> c»( t-" CO «o)C5o'c«j ^'cp'o»pr~' aim ^ r^n o ti c^' V •-" s"s"»Qt'5 tooo^om* io'<ficoc\j»n oo'g'g**!^' *-"■'"'' 

*- i-toincM^ toujnr-.*— iBSjin?Ko» a)inh~^t/> cDC!>d>cpm r^ps»-c\j^ o<oior>A r»*T-r.o(M ^rtr--r--tn cm^^iocm <o 

mtM .-(i.--- CM^ JSiKjKi»-tMCM •-rtroR--co *- * m^ mcMCMr^ cm cmo> cmcm *• 



^' — c\Sria> 



S^rjf^mo) r^ ® •- CM o) r^ cm ^ e? •- cocNj(n<oo t^coo>»»- (o ^ m 9> o> r~ m c© — 1^ g«QcgcMOM «a>^Qn m m r- to en 9 s tn 

^(P«-coco eof--cMrJr-. lO'^cp^cj p--»-<iimo i-ioioo*^ dstDoo^io vm^-o^ ftift'tf-ovio ooDCn^f^ mtocMm^ rt*^Q 

^- coa><DCOco <D»-r~o-^ ojo><o»-tD r--in«-Ort omto^o cM'-cd^^ "-o^o* vr--rtcoo» r--.r*-ooc*SO) r--.-^in.~ «ooo tf> 

S' CO CD rC p CM r-" cm' er> to tn" cm" c»j m' ui »-" to c> eg* o ■-' <p' V so c? cm cm <d' '-' cm' 10" r-' V p cj ai ^" cp 07 csi «o co r— " tp p' ^" 10 10 00 <t>' — ' to oj — " 

CM co^CM COCO o i«eJ»-^'» ^^icort*- ^looinc^J tOi-c*}"- co-^*in ocMift«- rt ^ocm lo^ <o 



<o r^CMr-QQ> cvp^-^^ <p¥'<^'~c> r^ior^^tn c50>•-tn^* r^py?^« •-c?5r~3 »CMCMCMtn ^mosoo r^cMO — g K?— to 

J> loiotoeooi (vj^hAiAp Si^cp(0»- co m in a> r^ intowcocM 10 » o &> co v p o) co c5 ocomcoco ^(Binoif^ cm ^ r- r^ * tp ■ (o to 

c^ oocOTOtO"- inincomco o»(0^u5'W TfcMh-r-.T- oo"— ^coco o>r--_'-<Doo coSCMin^ --^^CMinui mK[<o^-cy r-.*(oo>^_^ ^_ ""T 

Sin to* CM in r--" p m" eo" co to' «' co' h-' g» cm* to <o' V ^'1 a»' cp (--' in V in ^" in <o »-" u; ip" p" u^" f^' « •-" *p csf 00" r~-" cm r^' o' to co* tr! qS t^ \ 



8" ^ «) op CO CO o' CO •- ep csi w" m" p' ai in o" cm* i 
^■- CO— CO ■"» cg^o cot— T-i 



■)iQ c» — r^ in r^ co cm in — co r^r^(pco<o ^oi»-cmco ^ p o ^* to 

g^ wr^coepp r*-^oSpO in<pp<pin •-in^^tp ioSt-oo 

om A 00 uS A ^ r- Sj f— * — f*- * « ^ CO ocMciprt co m r^ co C3 

-* r— * in oi* r— * m* cp" in in cp' co co* to -^ in* 9 cm" — ' 5"" m" p* V oj" in m" 

•> .- (OCM^^cMto '-eom^'Ocoeoto cxj^oi* 



007 CO 

CO — — c 

(o' 10" m* CO* p" u 



I <oc 



CM to — 



in e^ Kieo 



fCMOcom— --eor^min ct> <p <p — co — o co 0> o» co a r>- go •- m co m -« 1 <p — p ^ ti- cm « cm cm <p r^ <P ^ ^ r^ m — r- o o »- — O 

CO r^ — Ob <» ^--ajmtp ^Srtcsjco os^^mm in ^ m 00 r- tMm*ej>r- tCvOim<>i ^ co p (» 5 *r^^^r^ ij- in — co »- r- co t^ co 

CM CD »- CO r^ CM CM r*- in ri o o co co co •- o co ■v cm ■* cm co h- in co_ co cm lo co_ o o ■^_ co oj 1*- in p ^_ o ***'". f^. ^. ^ ^. o ® ^ *" •- f^ co r^ 

^ <n 0>' ^' co" -^ ^ CO r^' op r-" 0»" <p' cm" in cm r*-" V^ p" co cp" cp p" W^ --' -r-" ^ r-." — m" p" <C '— 01 ■V p' cm* cm* i*-* in* lo" co" V^ co o>* in* cm* co* in* in* ep" ^ I •- 

•o r-^CMCNim — inooSK- co*^ — ^ cof^tor-P S*'*S'" t*-CMf*-o6p cm — — cm^ co— — pr- '^2*'*'"SS2' —cMCMh-in ^ eg 



ISSS5 tSiftSi 



P--C»^p CMCMI^-iniO (O^COOilb 

Cm — — CM^ CO— — pr- cotp — cod 

incMCMt»»- CM'^h-in'- in.— co^c 

— " co" CM cm" CO 




to — o> ^ cp p — CO — cp m CO r~ -^ h~ — oj (p op r- m ^ p 

— p 3 lA ^cBcMr-<o in (o — h- CO co cm p p ^ f^pioin 

^co(D^ inSinoiCM <t> m to <0 1^ o>r-OT^'- r^o co 

to ^" cm" cp" flo" CO r-' lo" r-" m" oj" o — co" co ep' <£> a>* iri — ' — ' co" 

^ cocoT-incg ooeO'^inin cm^^^'cd cm 
CO — — CO —to — — — 



- CMCO •- 



^ (DcocMpO) « in •« 3 to ioc\ior~f^ co — ^ »- in 

Sh-^cjpoo 51^^10*- r^cococjp — cjr^^ — 

CM_ ■^_ co_ P CO m CO — a> ^_ CM CO W eg » cm to 00 1^ m 

CO o> f^ co" T— 10* h-* •- CO m <o* op p' r-T c\i o> m' — p' — — r*" « in" ip p" co" m" p" a»" — in m" cm" ^ — p in" ^" in" in" p" ■^" p ■v" p" oi" ^" m" oJ ^*" ^ o>' 10' ^' 

p CO A to <3 lo p^iopr^ Ptptppto »^ p ^ p CM pomin^ '-QPPO to 3 1^ o w incococom A co p r- p a> co cm p ^ ^ v to 10 

* to p ■# r-._o_ ^_po> in CO o -^peo — oot P_o_r--_ a> ■v ■^r^ •- in a o ^ P r-- co op co 5> o> »- r-- -^ o co o> Si «» co <o to •- o ■- a> •- •- lo 

o eocooitop CMincMco csf p ^' co r~." ^ — ct» cm in co — p p" ^-' f^' c3> cm (O co co ep ^ — — •-" o o o csi ^' o •-" to to in •— " ■^" co f*-^ o — cm — " 

«— o.--— co^ incM«-»-»- CM^^.- — rtoocM in»-«-io .--—is cm"-cm 



? CM r- p "o- m ^ CO p CM p CM p p o co tn O) cm o> o 
Soip p^pr-tP p — pcop ^ — cgino) ojt^r 
3 — <o PPKtf--"- oojotoft "-o-voj.- <ocgu 



r-.^3CMp o cj> h- Tf f^ p in p in in co ^ m ^ co pppcM*- p r- p o 
*-ptpo»Ki r- m CM r— cj) in — ^ cm — cm r^ -w p in opio^in pppc 
■-cortiDiO ineOincM'w r^r>-cgeMci cMoor-.po> ^^"-tocM otO"-a 



CO O h 
iNinf^c 

tft »— cof^coCTJ ■woiDcgp r--0)pai3" cococMinp — o'p'cjp CM'^"'^"cMeo to to oi cp 10 -^ p r-^ <x> p oi co co — — co co' co" 00" ^ ep — u 

5Wf^O>inej> •— T-.— ^p io^pr«-OT cocooif^oj cmi— cm.— 04 ■.— pcmoco ^ ^ r^ &> r~ (ppr^r>>p p^oocm^ to»— »— op^ inin* 
_ — ^.— f*-tDCM_ p— CMcooj r>-._coeM — p &)ppcM_co tn-— cv^r^ cdcmiocmco r*-co.-oicM pPcO'-rt *cm'*iO'* .-o»'viop "-cm 
r^ .- eo" •- ■- cm" •- ^ *- — — — cm" CO —" — cm" <o' — ■" 



to CMpr-^^ r-cMpcap p C3 — co co — <: 

3S Q SC — •" egpPr-S CD V CO ^ C3 r^ c 

o_ eq P p p in ^_ « K._ p — r^ ftj — r*- co_ u 

CO in ctT o" "t" oi" 01 in* p* 10" ■^* co* r--" »-" p" p" cm' »p 10 o to' to" p co" g 

A r-otor^^ in — cpincD in — o-^co ^cJpo— i-r^peM* 

^ CM_ ^_ co_ CM_ CO »- T»-_ ^ CM r--_ o CM op op r^ P cm ^ f^ m co •- » cm c 

S* to" CO — cp" — in O) co" ^* CM* p" in" ro" ec" 
— — CO— — -WCM tZ 



- ^ 10 — CM — 00 



p h- CO — • 0»OpC0— CM CO P to CM CM to CM — ^ CO P p 03 P p P ^ CT> 

CM 3 p r^ CM — — PCMO) p a> p p p oppocM ^ P ^ p P ^c^ptn 

ptoKip— or^r^co— P^ — ^P f^io^wco o — r^pSi h-i^ — co 

CO a> p" p* p" eg" r-" cm' in r— " op" p" o' cm' -w' V r-" p' cm" r-' m" p' p* o" — o> co" V (*-" 

epr^Ptop r--copcgp cortr^tn»- pcooitD-^ coinP.-cp i^topp 

pinr~- — in t^- pr— p xri7>coioi^ SJinr^oocM — cotocMt- co — — * 

S* CO* h-' ^' ^' V lO ^-' ^" eg' (jT cm" co" — ' *»■" cm cm" eo* r-* to' cm* p' — " co" co' cm' cm' — * 

^ Oicg in»-.-CO ■— "-to CMCM CM 



Sepo) 'WcDpinco p'W.-pr*- »-copo)p o>ppi— •- oioppe 
^p r^ — po>CM pi^topo rnr^p- p r^io5>^r^ p — ^Sjf 
incoPcooJ .-CM--toco CBi*~.— ^o cor^ioPO Sjoor^ineo 



■grr^ p — ^^f^ ^r^co^uS ^cmiocm 

5 S5S3S «Ssss asgist Essaaf ssk's's s'sssc sssss; SRSifs rsS'S's gsiSs )j§s5 

P CM,«-OTr~~co .-CMCMCO'^ oicortp.- .-ojcmco^ r>-coioio^~ ®rtpeoco o^oo.-cm Pootoco ocmcoo^ --oiotooo --cm .— 
«p — cri — — ■ CO* — ^' CM* — ' — ' —' — cm" co" — * — " ' " - - - - - - 






— — m 




S3 



g5 ^§: 

U mil iiSM III. 




153 



154 



Individual Returns/ 1977 • State Data 



10 •— "-muitp r-.a»r--mo mAtncoi^ '-ocgaoo i«»-uicgcj i*-<B*'-r» io^"-cnrt Qcn«-*cn tnui»-^^ eo«iAc^^ toe 

rt mcomca* r-®cncgi7> cyr— ^_w_^ T-r~^.-o >ncg^.«-cj o^o^to co'^eotDuS iirt'-'-eNj cg^portco ^*vO(r> cv) 

W' r^" ■^" »-" ^^ o to" iT) eg" o* Lo CM eg CT) --" V" h>-' TO ^ — ^" 05" in rj I*-' o> CO 00' ^ ' 

^T- CMCJifiTr CO '-uSi v^r- ^.— 



'-•-'- eg 



»-" r-' eg' eg" <£»" ^-" I <p" — " m' — ' V m o 
--co """"{fi^ •"©*" 



D o» r^ c\j 01 



I*. i/>to^<pf- ooojr^«eo oopo)^^ *r-cg«5co »-«Ecni?>'~ 5^C3-"J-^ 6JA000 coco^-O'* "-^(oftiA 2(pQ*-0) *-•- 
^ csi'^f^oifcrj ^m^-mco in iri to en in ^^coeg-- coA9*-S cocM^r~cg (oco»-o(0 aSe5(Oo^~• r--r-vCoSjoi oow^'Cm ^•- 
<2 V V r--" ^" eg" evi" c\i to' ^ m" ^ en ^ co m" ^ r-T « to* o" i« eg" ir» ^ eg" (O ^ --" to* t^" ej cm" o» 



^■^CM "-UlCOtOCO ^ 



tS e 
in r 



p tncM CO o 



0> m LO <ro 



cDOoe^r-. 5 <p O (D •- egr— catnh- m r- to q» -- 

■■-CMOTcg^ «0'^®eo mr^cg«-in egr^oAjO 

r^ CO ^ CO ^ en — (i iB "- ^ o (D o -- ■- oo ® r- r- 

r^ op oi ^td eg" o r-" to (o" to cm" 5' r-" eg' to" co' V eg" ^" 

I ^ 0> f*^ ^ CO CO CO ^* CO <J* r^ T— OD CT> ui 



F eg ^ a> CO 

i ® •- CO F^ 

S in wi co" cm" 



Sio iS r- 01 eg 5 CO f^ O 

_ CM to O 0_ ^ » ^_ OD ^ 

»-" ^ V^ o g?" ^ CO irj" r^* to" ^' o" o>" ^" »■ 

|co(A^o egoSeoooT <icor--iA 



I I 



^1 



S5 CO <0 i« CM coooioir- C3 — CO -- 10 oi r^ to (O CO -v r- h- 

o(--in'^CM -"-^ini-CM i-OiS'^to "-ox^tocn *-oicm 

»^ r- r-^ ^ ^ r- eg r- »- o r— r- ca o ce co C5 o co ir) co « eg co 

eo'co'cMine^ chocs)(o"cm cm 3' ^* eg" co 3 10" «" 10* ^" oj^' 



g — '- — CM CM c 



- oD eg CO O) T 



F5 in o> ^ o o ococoinin ^ K en co c 

'.*. C3cr)r^_ego •*-. c> ^. "^ ^. "^.^.^oaS^c 

irT r^ cm" Q S"" cm CO m" ^ m" ui" cm co" cm" oj" eo" o" o cm" ^ m" h-" ^-" o>" cm' co cm" o" eg" eg 

CO'* in^AcMcM o^'Oinin gocMOivco r^cooo>co •-^^■^oi ^-- -~ 

-—-— eg'*--K--^ --co ._._,_ 



r^f— eg-* eg ^ cs ^ co -- m cm o) o cm ci 
CT> o 10 CO CO CO in O r-- co co co S A r-- r 
tor^r^o cMcor-r-o r-~ ca 'rf 00 ^ — c 



s 

CO »— CTl CO Gi 



5S = 



53 S!5i 



80 o> — 
r:5C.Tt 



C3> eg CM CD O *- CD ^ 
i^egeJco-— oinin 



B OJ --cooDmcM co>n<0'»0 ^--mr^r^ 

fr-. r>-r-r^cDCM 0)®Qf~--^ inco«-CMO 

0* CM r- eg h- — eo •- eo K. * m ■«* co o * 

ri -^ — " oi' co' •«■" co" cp" m" ^*' eg' cp" a»' eo" oi ^' -v" 

DO in^CM^-cy oco«o^ r*-CMcoin-- 

3^ a>cooa>eo i-cm^^cm oicMi^^cm 



p^~ eotooBC 



S<o CO — 00 60 * CMOCMOJco o 1^ r^ eg 

re3) co'*--»-eM --egoeor^ r--»-meg 

1" in" r-.' r-~" ai r--" co' oi <d ■v co" co" in co' to -^ 

Sm to CO CM CO o eg r- m — C3 eg co 

co.-r-.m.- •-c>OCMO -- .- 



i 

»n _. ^ _- 

8 S*^5 



r en <n eg e 



eg <» a> eg co ^ o 



Scor^ — — 2e_- 

CO ^1 ^ CM o> CM eg CO o OS »- ^i-- »— 1^ ^-^r— ^^ -« v, 

eg ^ CO CM CM ^ eo 00 — CO m o> eg oo O) a> o co co e 

in cj" ro" ^" oi" ?>" in" in CO 5" j; co" cm" cj) 50" ■»" co" o" co h 



jco (Of*- — — g 



-.CM-— coo comininc 



- r«. cDcoin r^ 

g * «00 K- 

3 eo" -r^ V 1^" CO in" 

w r^ r^ ^ e> in 00 

B — eo — eg <o — 



S *- «- ep5>co3aj co o m o o f^ to cm co 1^ ■* oj •- o 

^eoco_ Oojinmoo Sr^coco*- incoocMin inctco^ 

'-"cm" to o" r^" cm" r^" esf ^"ino'm'oi" to r-.' co' in o' in" <p" co" ck" 

Seoin SvcOcpcO &>eof^m«- — in »- oi ^ cB in <c 

o6-- ^■^lO^CM cO"-cooeM •-oso^Ricm 



3I»-CM005 ^ttCMCpCN 

8 cm" V «" CO CD ^" V e/i V 3" ^" CO iri cm" 3' in" r^ qi o" <-" co" 5;" co" o ®" cm" ai q" *" r-" co" t-" o> »--" o> «' co' ^' to' eo m' m' co" 50 5" 

V — CO » •- CD in m ^ CO ^ o> <o m cp o a> « — co in co v in o ocoeoaco en o in cm ^j •- cm r^ — o m in cm a> 

o CM CM OD ^^•-■•-oj ^ to^ co«— CMCM-- inooTOco-- in •- •- »-»-co* ococMin-— ^ cocm 

ft' ~ -■ -■ -" "■ 



f" co" to" oT 04" — id" 
CO in *■ ^ 



p CM <n r«<. in tj 



^ =" 



Sin in in 

CO 13 OD 

's 



mtpco f^eM*r*-eo m 3 ^ eo cj CMincocom ^<P<PVV cp o o « f^ 91 -^ v co 'O co 3 3 * 

1^ Q rt O) « ^ K r^ 3 w »- o CO w »- Q r- « in Q rt fij oj ^poeoeo 3 in ^ — o — in eo — 

V CO c^ ^ irt »- ^ ey ^ » m f^ CM * co « « •- co co cm ® « r-^*inin in ^ o -- cB eg o cS ^ 

p" V g>" to" Q CO o" r-." ■< •-" to" ai in* o" m" qi r^ cj m' r~" q> m t^ o" O) m" o o" en in ^■" i--' to 

cMf^ihin^ dj « in eg ^ § Pj gS r* eg ^too^it to cm — « eo cm in r^ * d> cm eo 



I 
I 

1 



« «in r* — V ' 

a SS2SS;:' 

* CM « Oi ' 



) ^ r- ^ CM T- eg CO o to ^ to »- ^ t- >09'~QV in r«. o eo •- r«- v 1 r^ a» cm « to •- h- cD O O co to O cm cp r^ co cp o a> Q 

i^.SliSi SS.-.5i SSSSJ^ SSSSS SSQSSS ?ffi£2S SSSS^ S;aSS ::SSSi^ SSS8 

>" o> ■«" o> r^ op p* o* r- ej ^ eg' in V « cp' O) cvf V tn cJ eo cJ p' V V e\J o cnT ej o>' cp r-' co m to" q>' in in p' eo' in cnT ^" co c«J o' <-* ^* 

iS£28 SS'^^.S SSSSI& SfcSft= K'^sSs i^=SS" feSSS.E! S'^feSS '^S!;:? ■"- 2 



e 



*« 

s 



>> 
« 

K 
<B 

H 

c 

• _ 

g s 

8 



M 
4) 

u 



« 

I 



II 



ii^ii Kfe§ia Ssif § ISIsS iisii K§Sis l§?^= SS^ieS Slt§° ilSi^ §§sS 
?-5is§ gg3«g gssfg gssss gisgs gssss i^ggs gssgs =sa§a s"||g=g ss ^ 



ISsSS SIsSI S^isi §s^5= gagg^ S??Si SS£8S ??§!? §52=1 §?gsS i 'sS 

^ v" r-J V CO cp CD pj o' eo' to' to' o> to" r-" r- eo" to jp" cn/ cp eo m to' o" jnT eo eo a> r--' in V V esT ;j 50' ^' o' i-' to eo' V »-* »-' — * p to* | 



'tsa sf 



CO •- — T 



i'SS" S2Sf 



I 



2'S'' 



TT 




s 

s 

i 



"2 o B £ o 

ill irl 



isi. 



iiil fifsg gllil siiii tif__ _ 




Individual Returns/1977 • State Data 



155 



1 

a 

3 



■n tp Q <P CO r- ir> 
(O <7> CD 0> (K> O) If) 

to c\J 



CO c\jeDi/>c9ro coo>i<jr--io OTioc\*c\ir^ QQop«~io apa)ip09> 

^ oCMi/>o«- ^Ojoio'^ r^-inui'-'^ CN*r^«A(£Sin o<^(Oui«- 

^' m' o' cm" tp liTi o v' m" o u^' C5 cj Q in 

S''^*'^^^ CM.-0«* r^ao9^CN 

r^Otnio r--cooco5> n^o<A<o 



r-. ^ S 5 o 
on' ■*' eo c\J 



(otooc*^ to A <o 1-^ *o 

C*> C*> ^ ^ ^ CD 



o> ch iri r^" r^' o" pj *« (>J 



^ mcftr^rt^ ^^rgt^Q inmcom»« ^^'^H^ 
r- CM eg (-> rt f— r- ^ ^ CO in (D o co <o •- A (6 oo go d 






c\i u> A a 



n»-»-cn a)CM^«p'« cootmojo) nCMcocDci (OOf^-oiO cocM^cor* O^f^^ 

D^if)"- ioo>r~-oiiA *-<DocjAi OTin^r^O) inour^^ ■-cmO'-'P cp"-(oco 

- ui ^ CM <D ^_ "ff en •-_ o iS_ in o CO r~- o <D CM V ■* o •- CO cj co o> ^ ^ * ^ o» r-. ^ 

p cm" ry CO o ui ip CO V CO <m' •»' o m csi" m" — ' <p op ai ^" 

5 (» CD CO 9 d) 9> --f^cocor^ co cm cJ 3 « ^S a> 

5-- ^^-flomftj cD«-^t^co "-(OCM^rt •-R 






40 gjcoCM^cM CO -- CM lo CO CO CO lo eg « 

o» rsicAcvl^m uicoQ'^.- r--aok/iinq 

»^ Olin^AcD OO^COCT) (DcZ^tnc 

n ^ --' r--' cm" eo" m* cm" o* ^ 



3OTr- "-^lococp omai'WQ ■^Lf)0>mt 

Scncn coc?cocou^ QococncT) csmccicoa 

Ti-"- »-ifir-~cO'~ So CM wo •-cM-"»ma 

- CT> CM m ■^' C3 cp" ^' CO Q m If) w" o ^' Q CO CO cm' co' ep cm' •-' y 

- CO CD CM CD cu «7> CO 5 CD in CM CM T- ■4^^*^ CO CO cm in C 
sai^m <ocsior~~c» cM'^Ococo <£>•£> m 9> m ^r^ooinu 






3S3Slf 



-. O) 1- — O) 



— 0> ^ Q C 

5 ^ CM (o S r- 



9 CO w c 

rt I*- O Ci 



3 <T> CT> — COCOCDV — 



D r-. C3 ^ •~<paocDo o tjoanom <p co o •- m o cd cp ^ «> scocpinw cp a> co >- m co u> — C 
-(»»-iiS r>-Sp»-*f^ r-r~5f^i-^ Sin»-r^r^ co-tfCMCoS CMCDAcDin ^co-^mcM cm^coi2 
D — t— r- inojcocoo) wcoc^wco cocMCMinto CMcotor^w CDr^coiSeM oVm---- r-w^u 



?S <j)«— couSdi cDo 

s" 



cococDV"- ipi*-cuo)CM cococpTrm cocoQm»- --mcO"--- 09<-cdcm ocmw.~»- qocm<-(Oco coou 
mcMOxnm AOcm^cd 5*Or-'^ cmoococoo> —oincMUj *3^incD ^cj^cvio) r-inO"-(D *m2Bg 
coo— CMin cococMinin tocD«o>eM coh-r~«-'* co^^cM^ co^coin«- vr-.0Din(M r^--.-(o^ --in»' 



CM m — 



5 CM CO W CMCO 
o in — QO) 

- CO CO O) CO f^ 



^ cor^com*- cMocMr--r^ m^cMCMO) in"-«o»cp oi*~f^'-Q o*r~-<Min cn^incoo r^r--c 

SCO e3> S o CM mcomcnin r- t^ m (D m •- -^ cS C7> in o> oi cp co in Ki 5 h- m r- o ot »- co rt •- co u 

■^cor-._r«~p-. iTj ^ ■V'—o wo»co»-CM incocooioo co«— ^cmcm cdowcoco r--«-cMeo»- •-■^c 

* CD o" ^" '- «>* ai to" CO eo" in" m" eo" oi ■^' eo" o m" --' co" at" ^ cm" co — i^' cm' »-' <d" cd' a 

-— cocM CM CO--CO <DW>-CM CM cO'^gm --,-p 



So CM m (o to — o 
CO •- .- Cm to » 



J 1- CM O lOP 



0» 5'goo*»o C0CT)«-0)r-- r-.T-^(p-— m^— ^cdctj coi^cocMr»- o^'vcmi*- cooowcm ■w«-ineM«- cOT-of^»- cmco»-coo> ^-coco"* 

SOTOCMcoo OTO)r^«-cM oi'^eo*"- coo^'-co cpeom^-^ ocmcm'-co OTCOoo«-r*- r^.-'w^.- ^-oj^-eoo mcomoo ^<p lo 
m o — — to o in in ■- w »-d>om-- i^oiiAoocM *cocoeo<o in cJ to to in co r^ co eo m cMOin^o oi ^ co cD 9 o> in co (D o <o ^ o» 



5| 



S t«S- 



r 9 m CO in u 



5co *- CO CO ' 

y in w — 



iOt-coo* 0"-eMcoeo wor«.cMO •- c 
r>oir«-coeo Si ^-^-uS ■■—»-■■— cm* 



S s; 



t — oj m 



eo *- cm o 

_, m w CM <^ . _ 

r-.eMCMO»-oW"- .__ .__._,_ _.- ., . ... 

T-' ctT — in CT) cm' cvj co' eo co q" ^ o" ■*" o" ^ i*--' ci ^ oi o" o» in ^ m" r*" c\I to" co" r--~ o> c 
■voj CMeo cMm^tncD^r>~ -— cmcm^cmRj«.- •-■•-eor^coeor-e' 



3^ CM mcMCom^ CDCDCpioeo CO f- in ■- •- CM»-iOcg»- oi cm »- C 
<9 *" rto^CMCD r^^ocMO ^ o> op op m »- cm co ^ co •- in CO u 
r •- ^ CO coincfiTTO ococvjos^ r»- &> co m •- co •- r- co ^ co o »- « 



Sr^ *- go op CO CM CO in r^ CM co ' 

OTCOO^^CM f^COUSOJCO c^ 

m" (— "comtopj co"5"irio)"o" — 

l^iBineo cocO'-r^ 



:r"t^^ ^gjino)-- cD^r-goo oicoojr^in ^-^qcmcm f^mcooco coepto^r" lor-in — r«- ininoinf«* i-cMr*cM» 

;,ts.2.s.R. ssicso SS.3S5. s!S«ss sssss sss^s SSS3S ssssa ;:sgss asftis 

i •- eo' m" oo" .- p^" .- to" m" co' in" eo' iri ■- o O m" cm" »- ■*" w" r<" ^ r^' eo' r^" ^ *- ai w' cm' oi »»' ai o" co" ^~" iti cm' O) o" f ' ~' — ' -" " — ' 

CM ^ ^ — CM CO ^ w- -^ ^ *. CM •- CM m Rj ^ ■— if 



r in '- eo cm 



S. §MM isssi sSlis m^M |S§M BsHi P.P.S P.S.S 



=§§3S SSS2S ssas's iss'is 

v^ CO ^ CM Rt ^ in CM eg m^ coin coKieo'*'.- 
jg CO eg •-" 



1*1 r^ c 



r-" fv.* ^" CM of <o" oo" CO o* •-" CNj" CO V^ oi r-" ai co" q>" •*" o" ^" r^' in »* o — -* cm' m" r»." cm" 

S5S?a a'~~=s ssss'" ssssS 3"SS2 "ssaS 



J <^ o> f^ 
? rt S * 



e 
c 



a 

(0 

>> 

« _ 

- 1 



c 

IS 

8 - 

c 



■o 
u 

4) 

« f 
I 



II 

i2 1. 



S 35.P.8 5.S53S Sgi»£ PSaSg§ S§i^l SsSS^ HH^ i§|sg ggs§i sgigs sggj 

^ S'^S*! CSSSI 2Rl2|^ $"SESS SR{g8S 8'2S2S gSgSS gSSg'fS S^RgS S;£S"| S'-'-'t 



S ?s?SS SgSEs S§g§« BiisS iilll Pais SSS^s f«sSi ggg^c? |giig g ng 

r> ia~2!2|s; Si5'£!a~ J'S'^aiB !St!0^'~ .TC .•:: C-' r-. <o" t-^'VriV o'lOS^^" i^rftST-" <p>-' uj « ■" a>r:'oir~:rJ ■»■ .m" 



;!~s ?8!£ss r; 



"iSS 



J2'~ SKt 



p- CM ■V CO -W 



K5 S 5 CO S ^ is SS 

eg »- K 



rv in o w a 



Si- CM CM 



in CM *- ^ <© — O) (O a> T 
g» m" ■-' co' co' 10 



^22 S^I^Iii£ *;; S '^ 2 S r"<^SP*C'~ t P *" [~- 3 in CM CO 5 in -v cm O) ep r- co tt ^ g> m r-- cj> m ■«■ »- co 

S;SS SSt^SK '"S — SS J^'^S^SP^ c>5r:tffi <D3r-.^c7> ■■-gcDinco r^ r- & tSj c» co cj) eo ch cm 3 

w> ^ CO ■— o_ 00 CD oo_ •— _^ in w_ CO o>_ cM'^wcoi*^ '~o>o>o>o p»-^in(Dco ^ ^ t^ -r^ a> cdcd*— ce>9> "-t-cmi^oo co 

" ^f2 ^ ■* *" S "" o" o" co" CD' cm" o" "w f^' « CO (d" ^' cm" — " V w" cm" r-" ^" ^" oo" o' V co* V V eo" co" ^" co" cm' eo' cm' co' 00" cm" 



CM -J I I c5 



XcM '- 



i 

a 



« « S. 



ifli 



l|i|fe iiSSI iSsgi „ 

IfllS Issfif llfJi lllll mis ss 




lie „p8| 



156 



Individual Retums/1977 • State Data 



r^ e^ Out* Oi a>(B^»-c 

i =? 



Scvjco^co r-^c5»-Q eb^^^i/) 
S r- ^ QO O « CM (O a)_ in co »- o co »- 

■> g <Tj eg 3* o a> »-" cnj ^" r-' c^" -q^ >n r^" ^' cnj u 



CO tn <o I 



gr--<p oj'^ojotM o>--cof*-r^ o>oiojojco (cuitNjin 

S'-m ifi'-t-cpQ encMCjfflo or-tocrun r--^co^ 

- ir> o* cm" t^" » o> O f"-" <D 0> CO o' o" ^' « 



f^ CM 



D--CM tn--cooeo iov^r--m oCMepmA ■5-»-r>-o>cM ino^oioi uicmo<0"- ^^^m(p<D lO^r-eO'- locoi/itDc^ 

8(31CM P--CD'J-r--g5 ■^OO'Wl^O QtDlrtCOO> O'-^'^"- 0>*intMUl ^■OJlOCOOl --^-OTOin •-■-•-^O) COQ^fCO'— 

coco CT>CMCOCT>o ^fficocM^ i»-ouieo co--»/nAcM ^cocotoco "-r^-cMco^^ mocgu^<£> co^oortTf oa>cMoo> 

rj" o" r-v" iri" CT) tp C5 a>' <p in cnJ cm r-' eg o oo -^ c? o eg" »-" m' o us m" to" to oo ^" eg' to <0 O ^" c^" to «)" ^" <>j' «■»■" eg' ^" V 

iScM h-?j^«5o> iBr-fo^co oj r- S ^ in S m e^ •- ^ r- ^ 3> in 5 m t- ac j. -. 



coo CM 



SrPt 



mo^cor^ cgrt^enin <oiAao^^ (B<of^r-m »- r- 

r^ CO in CM ^ toifuSoo-^ oo cm o> eg »- S O) m m *- co K. 

of o ri cm" co' V oo' r-" ^-' eo' r— ' cd t-' --* m' «> cm" in cm' eo" V" 

^ egmocMi- •-r-^»-»-co rtin^'»-ep (Oinineg^ 



0(0^- 

CD o t£> 

eo" cm' <Er CM in co V 



- CM es* CO CM CO ^ 



T-»~CT)(OtO o>»-c 



CMO, 

(71 o in ai OJ S y3 



- tn corn V 
3 r-- o> m eg 






- eo eg CO 



O) (p a> V 

CO <» •- «- c6coh-CMei d r-^ CO CM O) lo eg r 

_. __ino"ino' — -" cm" '-' ^' to" CO* oo' cm" in co" iDoo'oo 

■■tfcogo <pCMno>5p (or-oimf- — . — .^^.- -— •- 



t o> CD ^ in 9)in<ocn 



- o — co_ 



If 



O opcMCor-m <po)a)ao^ ip •- <p <p •=> (o oo o> oo oi C3 kn <c <o ^ en -q- eo r- ^ r- m cm »- O) <o <p <o r- as eg »- co t- u 

^ ^ •- «i r— •- ^ m 5 o> ^ in •- ffl Q ^ iK r- ^ eg r-. to m m S r<~ in lA cm O) < cm »- co o cm ^^ Si r- »- ^ o> cm m <0 ^ 

^ to in ^_ OT co_ in V A ■*_ ^_^ cm ■v o i CO ^ m_ in ^ * <o <yi f^i^ co cti »*- r^ o> eo r^ co oo oi O •- co_ oi co_ o_ 0)_ cm ■v « a 

3<o <o oi ai -vf o* o ".'O CO* r^ CM* ^ (o in ai <q lO Q* o> g" o ^" <o co tp cm o> co' ai to ai -^ eo' eo" g" co" ai to" oo" co to" o' f^* cp' ai ^ ^" oi ^ o ^" u 

»SeO"--- coKiaSr*-c\i ^*-eoo>eo ^CMCor^iD tooS^in gincMr>-tD o ay at mi^ cM"-^aieo coeotp^to eoin^-r-^ co 

(oeg CM^-eocoeo f*-<^,- ^-co^eJegcM tor^«-in-— 9 -^ 3i co^ ctjcmcmoj cm ^*»- in^r in 



o» cm oo •— T 



i_ 






I I M 



I r~ cjo-vioci oja>--c»j— mi/><pa)u 
loo o»-»-«-r-. (Dn3[r-oo toinSmr 



cvjeMO) CO ID to - 






"* P-" cj --* •-" o> «r e\J 






_ - . »^. 

in tM moco ^ CO 
cy" •-' o> i* " oo" CO 



I ;2s It; 



a 

** 
m 

>> 

XI 

a 






o 

3 

■a 
o 

■a 
« 

E 



c 

3 
O 

IT 

■o 

c 
n 

> 
c 
O 



o 

e 
< 



n CO r- iZS 00 CM o co 



o»c\i (Diogo)*- o 
00 CM ocoincoo cm 
0(0 -F— oor--egeM ct> 
- ' - ." -q-' m op (D m 

CT> CO ^~ CO lO r' ^ 



r^ o-^cocMto ^(oinocp moj^go) ocpg^o gooepr--i>^ 
•- cocMe^'-io ■^'— C3CMiD ininoom toipo^f~~ iSiSingr^ 
CO (^ -r- i^r^ T^ coegtDtDco «)r-.-^i-o coift-vO'- ooioinoco 



g (D '- c 



i in *- ^ 



_,j'-ej>'~ CMr _, 
D r- O eg i/j O) to 3 C 

g (o^ c\i «■ 



5 r- r- com 

5 eg 3 O Oi ^ -. 

.' g* g* to' -^i-' cm" co' eo' co' en 

<Doin --(OegcMiO, 

oi --" ^" — " 



r O) CM in 
> r- r- eo 
S «) ■«■ o 
-" ^" r-' cm" 



oe C3 'tf '-^- CM 



■— in »- CO in CO tn m 
— — ~ cy»-'-^<o 



1^ r^T-o<p^ lA^ — 50> CM »- »- 
*o o>CM'— _iKo» h--ininoo (Oinin 
■w" TT in" m* o> o ^" ^ in" in" ai ^' co' m' 



m o> "- 



r^ CM CM .- eo 



-;:: 3::"aS 



7 CM ffl CO o g m »— CO ^(D^«Dr«- tDor>^mo> cMmincuco op 

f CM oj r- T- 3i to CM o> e^ ^ in »- tn cmcmooSj cm — g r- 'rf 5 

nmineg eo»-r>-^r-- co»-ooo<0 t-coco^o> r-^'oK-cM en 

-' ctT ■»»■' a>" to" co" cm" f--" o" en" cm" cm" c " 

-• --<© CMcnj^^-* mcMO 



)in co^- 



_- op ^ oo CMCMCJCM 

n m CM CM ^ O eo (pe»o>e^ 

t (X> eo_ in CM eo_ ^_ g O) g »■ 

to" o' r^' •- ^ ^" g" ai ^ ai in* r--* co in 

eoeotomr- toiB*-r>-eo co • -■ 

CM CM o> -— in ^- Lrt 






»— o> CO op oo eo c 

eo •- r^ g — o) -^ 

ojin^^-v inu 
: f:; ^^ IT 3 Sfi t: '°' 3 



r (o oi eg eg o t— r^ ea eg eg a> to co co cm oi en cm oi 
-'■w'cm'co'cd' co' iri "w' r-' oo* V'— "^"eo'co* to" in" m" co' oi* 
■~~~~ -"-MCDcoin eoc -* ~ "^ 



s - 



SCMf^ ^ 
OOO »- 

^ CO CO CO r*- CO ^ i£> f~ 
p* in" in" tp ai in" in o in 

^ ■- ^52 fBCOj-CM 



^ in ■■- c 



"- ^ co_ CO e 



eM«or-co or^r-co 

S — r- eo ^ ^ K- eo »- 

(O CM in to at 'V Oi r- 

" m"o"cd' cm 



Sr~ge»r- CMeMOinco en ^ a» — 5 a> ^ r- co 5 oi r- ta — co 

CMvvco CMr^gasin r^"~oor>-co ^(O'-*-** towtto**- 

eo O 01 o r- -- eo o eg r- m o> o> *- eo ci r- cm ^ 1*- <d '- in en co 

. - - co' 00 r-" ^" co' <o' in ^' ^' eg' eg" co m' o>' g' 00' iri v" r-" r-* i— " r-" >^* cm" •-" 

cocoo>'*co (orn^'v^ CMg^-ojCM V'-eo^«- Qj<o^r--o egoir*-»-eo »— r-cotoo> 

eg eg (D ^ eg cools'--* cnj g C3 co co en 00 co co in 01 r- to cm oj « ^ — ■- r- o eg ui r- •- 

f---' cm" lO CO m" 01" en ^ cm" 00' ■•— " co" cm co* o" to in <o' tC 1-' to" h-" ■■-' co" to" o" '—" co" eg" ^ ui" cm" r^ o" •'- 

eo ,-,— eoi— '-•-co*--— egco-— 



m"— torn "-CMin"— O) f^inococM opmmc 

coeooio cocotocom Kr^(Dr-.cM in'-<0«. 

g^ <o en co_ tj> ■- ^_ » CO co oi in oi co «> o 1— est 

8* ^ in ^* ai in cp" r--" ^ iri r--" in" ^" in oi* r--" to" esi 



(O ^ <» 

0> eo_ eo ^ -- ui 



- eg COC3 o ^ u 
3 <o •- f- ~ 
in o" cm" eo 



eg T- .- eoa 



»-eotoocM (or^eoOT- 
tn ■— « »- o) h- CM CD r^ CI 
^ •- CM CO egeJcMCM 



CM 1/1 CO ^ CO 

- , cm' CM* co' CO* o" 

3 CM 00 CO CO 0> OI ^ m 

»- o> CO ■* 



O) eg in 
■* 3 '^^ 2 !S K? r^ iC 
§ Sm 



CM tri CO oi — ' g* 



^- genco(po> <o<OTrcoin eo — geo-^ 

CO (OO^Acp o>flocoegin co co i7> -- ^ 

* r^too6cM^ f— eo o r- o c© in o oo h 

•- r-" co' g" I*-" r^" *n g" in ^-' 1/1" «"eM"(£>r-"c 

lA »- CM Ki »- m <oAaio>r- m a> cm in a 

CO ^. *^ <o_ ^_ — in o CO «* o eg in in m a 

r«r cm' — —"cm — cm to" co" r-' e 



-in I- in eo eo « 



in cneoeotDoo eooi»-^(D ^oif^io 

S"— (OCMO) cowcMCO'^ mcoeocM 
<i3 -^ in 00 eotoenr-cD — — gca 
cm"—' co"o'3"eil 

S^ O ^ CO GO 

^^ CO CD *^ 

co" cm' — " cm" 



3 -If in 00 

S" o ep" oi" ^ u 
CM CM CO CO C 



SO 



5 00 eo C3 oo o <i 



TOi tT CM T 



CM 00 — oimeo geoinooi ■'»'— m^m tocO'— ^co ■w^comcj) cpcoo<-cM ajtoegr--*- m^^ineo eoeoeor-co r-cocoina> cocMOtn 
u> m<x>r—<otA scog-f-cn ^ co 5 cm d o ^ *- — r^ irt m (6 — op in co •- co m eo h- op m en a> db « co m -^ m to f^ o 00 ^ ^ cp 00 01 g co 00 
^ OJ-— r-^'-'W »^(D»~in OTeMdi«-oi "-inco^oi co^^-O^ ooT-r-.^eo r^oo^eoto eo«~eO'— m tooor-^-* egeoCMor^ ^o*— in 



•J eg oiCMCOCO— ■«■ f^ <£> in eg co — — ca eg •- e 



-coo —CM 



g^cpcMm vmoioioo co^oiu 
goog o -^ f -^ a> oinr— r 
fflinr^coo ^coKiin^ eotooii 



1°^ 



n m 01 g CO r- g CO e\j 

- r- eg * 01 g o co m 

1 -"f CD CO C31 CO 00 — CO 

01 CO 01 01 CO CO g r*— cm <^ a> co 01 eo f^ ^ eo eo 

cgf*-(oepiri (oin«-cpCT "-^--inoico eo^^ 



r eo oj 






g m CO CM CM e 



CO <o CO ay eo 



- ., _. _. CO ■^ « 

_- —o — ineo — CM^ 

eOTr«-o-- oeo*-00> oegr- 



CO — m h 
g CM 01 CO CM u 



O 91 CO 01 eo in 00 



o) V cp 1^ — ^gcMC 
minScom too*-^ 
co®«-ino> oO'-co^r- 
g" cm" in" CTi" • ' 
eo c" -" -■ ' 



53s 



CMO CM V " 



— o (p r- g cooimor— cp 
h~ CO in m CO o m tn 00 O) ^ 



liil 



tn CMOpf— Tj-a, .-,,_,__ .,— .. ,, _ _. 

*^ O O <© "~ *~ cMcocSr^g o^eo-vo h~coificocB omtnooa 

oi goooqcpco in^coKcO —r^eg — r- eoincomeo eocooiii^ii 

of CO in tn" g 3" ^' o>" in g" in Tt 00" t' — ' cp co e ' 



og — e 
3 ^ CO ■* 



at r- g CO r- 4 lii — cp ift co 

^ CM^^eocMCO •- ^ ^ CM r^ o eg co 

a in eo" ^ 00 — iri oi eo -^ cm" co' iri co" 

— *- CO — — -v CM 



— cp coegmtno co m « eo a 

SCO 3eJoo*- —r-ScM-- 
1^ dicMCMf^m CO — *eMe 



'W o r- eg 



> CD CM CM CO CM ■— ^ 

_)^cp coco — — — ■ 

— ■* CD r^ in 

eg' f^" eg' iri r--" co" eo" o" eg ^' ^" r-." 

j^cooQCMco cocor*-in«- oeo 

f^-— (Or-.co ^oitocor- egm 

21" iri r^' -w cm" ai eg" eo" — " ^" eg cm' co' 






1 — — CO 



■— ^ cogojoig oco^oi 

SCM ^ CD Tf cp CD CMCOCOm 

CO ci*-r^oeg r^r-^^co 

r> eo' co" o" ^" oi" co •*" r-" 

oineo*-^ r~ina)CD 

— eo ^ CM f^ CO ^ -^ a> 

\S 00" — ' co' co" eg" cm' — " 



u 



at 
N 

£ I 

« 
E 

3 

« 

E s 

3 

0) 

oc 



If 

tri 
II 

i2 a 



fc^^t^* ^«inco5 gr>~gcpao mcM'^goi -voogm^ ©■v^-gt^ i-oogoicp oiooi*--- oioiooico oii^oir-.o ^o^cm 

f;;;0>g>OTin g g CM CO CO Si co in rt r^ co f~- cD ^ eo r- •- * 01 cm oi-^cogo m r- ot — 3 h-inen^r~ oi — ^ cm r— ^ h- co co in ^cMincO 

O) in ^_ en 01 ot g cm_ r--_ »-_ co_ 01 ^_ 06 01^ 06 -v^ co — g in eo co co 0> •- cm •- to co Oi h- *- ^ o co r^ m 01 oi es» co ^-- m eo •» 00 ■— 1^ co in ^ co co 

Sg" »- « CO g" cp CO o> cm" eo' v" o" eo" iri r-" eo" m* eo co" g* — m" cm" ■v" r--" ^" g" o" o>" --" r-.' 1*-' g' 1*-' cm' 1* co' cnT eo' co" eo" g" cb" -«■' co" g" o' m" ■«■" eo ■^" cm <d co" 

__ CO 00 g ^ g ^ in CO CO CO CMcocotn*- mmegoi^ cainr-CMoo in eo — t-- g ^ 3> ^^ r~ o ifi eg ^ en r~ in -- r-- qj 35 r^ g ^ cp r-mcM^ 

CD cM'-CTt^co •-egegco'T oieococO"— •-oicmco'^ r»-eoincor- cococdcoco o^oO"~eM cooocoeo oegcoo^ •-oincoS -—eg -— 



01 -- — 



CM — — 




Individual Returns/ 1977 • State Data 



157 



A ann at Of ^ 

^ r- ^ rg ^ rt 

tn o ■«' (-1 to o> 

N CO CO <o lA (O 

oo u5 F- <S CM ^ 



ooocsj.- co--»-r--c7 ogivuitD ^""Qr?^ tncpooom cst^f^^f\i 

?5co2ft<pcy aSr-r-os-^ iMOf-«0 tfir-oopep »-ts(f-rtOj cj>y-)r-Sm 

rO o f^ o CO CO ec »- ^ lA n o 00 o V_ io *c in ot oo *^ *~. '", ™ ^ »- oi o ftj uS 

•— ' <^' oi r--' ■w" CO o CO <p r--' Q> (si V -- •-' o Q lO ^-• •- *o' ^ '-' m* •-' c? 5> f^ "p Q 

Scj**— Qif^oitMr^ (Mf^ooo*- d>r^56<T)»- inrtui^ui i-'-oioo* eSooj^CS 

cD*-«-oo o«o*-'vco ui'winr-.'— csfo^^eo r--"-c^c\4»- <ocmi-A o*"''if^'~ 



(D ui (or». tNj 
— r- in ^ «o 
to to to — r*- 



^ o ^ OT * iS 00 CD o> CO m «D lo 
o ^' oj oj CO rj o in' O) r\j qj ^' o tC 



^ 9t -rf r— cUc^t (DC 

«^ CM CM •- ^ m c 

8 



S§8S!S KgSSS SStSS 5.S.S.S.S. sISSS I^SSS S5§Sa S.K.55.S. ssig 

ui to o> V^ W fcri CT)" es cj" to V ® r- to to' ■* ■^ to <»' cm" ct> h-' 5' ^ csf V cm to ^" ui o" r^" -- eo o 0* •- TO f^" •- to ^- co' r--" 

^Sr^douS TOOiaSwiK t^i-f*-m^ (^tA.-f--to ^oDci--^' r-.o<p«~r>- SjeMmT-w TOcMOitor^ ci ■ •- 

^»^ Ococj.— ^^ tiitot3^--co -- lA ---^ oo?Q^(3> CM tM(»«- tneo ^ 



o eg CO (oOTOOJOa 

J* r- S in o ■"» CO 
tt C3 CM r- ^ cy O) 



4p u-> in 
?(^ CO 



O ■* »- CM 



CO CM — ^ 



Sr- CO coo Q 
CM in in r>- ^ 



a 



OiOt -V 0<0 Q 9 Q CM a 

^^r~^in ^QQ^-^ 

cmcOcmOO) tneoTOr^*- 

m* to* — " a> '-' ctT csf ^" r-* o 

^i^ODtnCM f^ r— 0> TO ^ 



CO ^ r*- Tf »- 
r^'cM < 



csi*-r-Q r^cMCon 



of ^ Sm ^ (O $ c 

^ in « O) in o) 

<o' (o <Q en cf to <i 

■* TO (ii m ^ Tt '' 



I 5 C3 r^ cMOcor^a 
i 2 o CM S £ o rC c 
'^ S "^ 



o> to CM CO (O ¥• ^ eg 1- o> COtnCMCO 

SS(Ot-(o ^^^--(p --inTOttS 

o CO (7> r- C3 c3 to m ? cmcmco*- 

cm' tfi cm' in q" in to in ■■ 



Sr- ^ CM <j> to <» c 
K in r^ o tO in c 



.-vvcoco tfitotom^ 

r-^TOO)^ ^tor^ r- r- 

—_ t^i ^ CM CM_ O) --. to h-. ^, 

OoK^in inS(pu>in 

^^ ^TO CM?MKi0J 



CO ^ CM o •- 
O r- ® o n 
■- to o »- a> 

S' in o" CM cm" 
r- •- c^Jln 



(OQW'-o> o>^coQ»n cotO"-*^© coino^co CMinQr*-»- ocMor^ 

coinogo* ^»-o«cm co^mcaS r^^in*— to^vr-00 r— mr-.— 

r>- ^ ^_ CT> oD CM CO CO m ■v^ in o to <o A cm --_ «- ^ in »- o TO o *- en 01 in O) 

«r CO ^ ■^* CO o CO to to" r^' iri o CO to* •■ 

Sint— r>-«o oeoin'-'w oop"«f*-o 



a> A CO CMCM 

•* Q TO V »- _. 

•O ^ ^ CM •- CM 

«o o" co' o' f— ' in" 



5 V »- o) o> 



R S 



mcoio w 
*© Q 3 ™ 
in tB ci o 
CD* ■-' •-' 



CM O ^ ^ C? OlCMCMCMin 

CO * CO c6 TO c?in — TO(0 

CO 00 to to r^ ^_ ^. CT> CO oi_ 

ai *-' r^ r— " ■^" cm" to" ai ^ ■*' 

cj ■« »- TO 



^5^2 



to •- CM ^ 



r to CO to — c 



CM in c\j TO CO 



jo« ,. 



•- ^r CM CO •- CM CM 



r CM TO 



S.8 
?3 



CO CT> O to TO 



cMtpcocntn co^oicoen 

tptO(Oco<— r^in^co^ 

9>tooocn (3>«— O'^eo 

-f 2* (3> 5? 00 in ^" 



-"S 



CM as m oi "9 
i?S CO "- 



toiocMtO"- toooc?cooo co^^epto 

co<oco*-r^ "-"-^oin "—cmq^co 

c7>inCT)-«rio r--in<Deo-- r-co^toaS 

ai iri r~.* I--. ■^* I"-' ^ o ^ cm" ^ «>" o cm" to 

CM'VO><0'^ tO<— S>>— COtTl^tOin 



o> — (Dtoto ^co'-'j5 cocoa 

in CO CO CO in o> ^ co s> w w O r* 

r^^^cnOJ CO.-.-.-S "-r-ti 

r~-" TO V g-' iri cm" (—" iri co i~-' <p' * * 

■VCMi-TO'* 5SS 



*- £T> o (6 — r- 



CTl O to <3> O 
OJ' to to" ^ CO 
O in CM CO f— 



Soco^in in »- CO CO CM 



s in r-- S CO 
r" o" o" TO o" 



^ — CO 01 CM o>o»c 



•-CMg-coTO ®coi-«-v T-mcMti 



U3 ^ (D CD S ' 
&i « Co ^ CM 



J'-^eo cooocor--a5 toootO' 
- co" eo" iri r«-" *p" cm r~" ^ cm' co' o 9 -^ 
30 CM CM^tt'weo -'■— — ^- 



3 ■« TO ^ u 
«j ^ to - 



10 •" e^ 3 



J CO O) to in -- CO o> r- CO co eo cm 3 



> ^CM o in ^ 



ii 



^^ CM to •- CMC 

(O r- TO CMO 3 
« co' iri iri ca c 



CM CM »- C3 



OiOr^ eor^ O a> <o co »n 
f ^' cm" cm" iri to" r^ V 5-" 



coo 

o> o" CO 

^ ~ ^ TO Si CM CM 



00 3 CM ai ■« '-OTOCO'- co'-otn-'- 

r^oiOcO'— ^-T— COO'— r^h^^ "~ 

o» o ^ 1^ ^ omoco'- a> Tf CM 

" -O)*^" flO" CO* iri CO CM CM* cm" O) (3) to" OO' CM (*-" •* 

-— --^ a>ini— CO o>cD3;»-^ T-or^cn 



1^ m m CMr*-cocM^ 
-- -■ o to ^ in — 






§09 O TO a 

?M ro CM CM C 

S' ^' eo" cm' to" r- 

to (O CO CO c" 



1 — CO too 



CO S ^ eoS 
CM to in CT> o_ 
00" to" I " 
CO ^ I 



m^tO'- cocomcMr- ooocMor- m-veomio cs^tor-to r-*---^co r-^-cootO 
(OOtOtO intOtoiocM r^oiCMoico tn>-r-~Am in<-CMOh- cmodv^o? ococov^ 
eo^^eo cMr*-co*-^ »-(0»-inin »-o>^cmco ^a>incO'— mincococo f^»-cooDO 



-C3tn m o O O CO CO 






A cMco»-TOr>- or^r--CM^ mmaioco r^tO'V*— m ^in 

w- tt Tt r— ^ -^ AcooeoQ ^eo^Oi- f~~ co »- co co ^ «i 

» ^ «- 00 a> 0> o» CO •- o> in o ^_ co -^^ eo_ co ■-_ to r--_ co_ tn ^. 

CM -v' 00 m" CT>" cm' 



Se? mo CM »- ^ 

S r- T- CO ^ h- 

CM CO ^_ ^ »- t6 o 

o" •-" TO CM tri tri o m' CO* CO to" r-.' r-' to" ^' o oi cp" eo' m" co" ^" ^" tj>" »-" co o" cm cm" oi" V O e3 5" eo m" o m C3 — - 

oocMCMr^'— ^-^-eoojco tocMcof^to co«^TOin o*— CMr--cg o*«OTO'V cm^co^oo co — — —-- 

coco r- ■* »- --co cMcslcMCM «S to t- m ^ ^ ^ ^ co -^ oi rj ct> Cm 

^" ^" CM 



O CO tn f*- r^ »n O) 



tnf*-r^»na) ^o>(Dr~ 

S»~<oinm ^in»-o 

<ocoeO'- in -w m in 

m C3 — - cocm'ct" —'»*-" V-J-"' — " 

S^ r^ CO tn o t-- CO co • »- 

O) »- »n ^ »n 



r in ^ ^ CMr- m 



ss? 



>»-»-coin CMCM'veo 



mtpr- CO m <d 

01 ^ OO <0 CM ^ 



CO T— ooo>h-h~ ^r--incMO) oo>^co-^ CMmcMtom ■w-oxor^^- inr 

01 CM If m <p CO r-oog>i-.5 f^-^mo<o to eo m »- »- cmcocmcocd toe 

f*- coeo*-mo> T-coojcoco «coTOO^ S(CM'Vinto_ TO_co«-tocM oc 

" co' iri co" iri lo" CD -v" -— " ^' 00" iri ^" ' 

«— CO coco-- ixi lO m 



CM O C3 to ^ CMCOU 

PJ -- f- io C3 CM r 



SCMOTfCMCO '-I -. ._ ---. 

r^V^Oin co(Or--r-^ inin'-tDCM CMcor 

(s. -V r^Oi'- O ^ m CM c ^ - ~ ■ - 

s r-' '-* cm' to" co" ^" co' ^ iri co" o' to ■^" iri o> to cm" to o O) r--' iri co" cm" -^ 

»- aoioeo-->- f^--tO(Oai TOoeocor- ^-■- - - - — 

r^CM cM»-cMcoco <OTf»- ■.— o 



3«-r-^ incMmcMco 



-co cmcmcmcm' toio^m-— 



^ o CR CO 

r- «> 03 .- _. _ _ 

o c> CO •- CO in ^_ CM 

^ to" r--' oo" CD ^ ai ai 



tor^ CO " 



S_ r-. ch co_ 
iri o iri (5 ^ 



_ ..eMOTOmtD--5 

SCM OOltOI^CO "-CMTOm 

T-to CMt--vtO(o cM'-tn-^ 

_. _cmcm'o>" co" o" — " (O 00" toVcm'cd 

OD CgCMtOCMtO CO^OtOCM CO* • •- 

CM CM 01 -- in ■* tn 



p CO CM inTO O) •■ 






CO CO -^ o> CM ^ eo 



I CO CO 
. -lOl-V _, ,,-, 

in CO CM_ in ^ ■v_ o * to_ o ® r>- CT) co oo in to 
yp 2 3" 2 o r" o>" ^" o" 



O) — — •- 



CO CM o 00 m CMf^»f— d 

— (O'-incMCMtoaicou 

^" iri cm" ^' tri co' ^' —-" to' ■"»■" to CO CO CM m c 
inmCM oi^^cncD toe 



- « CO »- -» o r^ « CM 

3 ^ »- OJ "- '-^Aip 

ir^r--coo) tocMco^^ 

"i r--" o" m* eo" cm" cm" * t-" 

TOCM "" " "" *" 



u 



5 O CM S 



inr~oo to TO •-•5 CM o> 



- CM ■- to in c» 






eo 0> CM 00 c 



6 oi CO m m 



§5? = 



r^ --r-csica^ ■^tpt--^co »— r^eO'-in 0intpmo> epep^f^*— r^c\jcM-w-^ o>'— o> 

«n in ^ (D o CO ^ m in CO o o> r- h- m co o ^ o> m ^ in to cp co to m »- t^ to cooocp 

»-CM CM'-O)coto ^^r ocoCM^CM»- intoo^'— co >— to oo 

8" 



m a>o>r^a>(n c^cmcoto — --, — ,-. 

~ --i^totom TO CM r^ T* CO eo to co ^ o 

•->nCT>^ ffltoh-^CM ^■^•nf^in 

iri O) o •— ' O)" r--." r--" r--" to o " 



CO CD -- CM o> 



J r- CO CO o — ^ 

J — 0> to Q CO • 



-coeooo '-toto-^o a>cMr^r-in ocstocoo cor~^eoo cmio-vojcm ^r^cotom cocm^— co cptDosm mcntoto 

MTOcnco co'-g^^ •-oO'-tp r^S^r*-*- <Dep«f-.r- ^-r-o^o -^in^TOOJ tncMco-^to ^tocoocD cgr*^r- 

M_ o»_ to_ co_ to to, A in in ^_ cm i*-_ to ^_ o_ in ■* h-_^ cm cm^ ^_ in o_ O) to cm •- c» in eg to to o to o in ^ to *- in 00 •- co in S ^ r~ eo 

^ •^~ o u? iri cm" cm i^" ai o' •-" « cm" ■^* to" to* co" eo" m" to" ^ m" a> oi cm" m" ^ O)" ^* to" to* co" to co" to" r~ •-' i^' O ^' *~" ^ ^ (m' cm co" to" cm" o" co" V" iri to' »-" csT 

r«- rtr-Soco o •- to •- a> or-tO'-o in en cm r^ co oi 01 ^ eo co '^ o w o cm ^^r-CMK oi co A A 1- o ^ o r»- o eo cm •- •- c^ co - eo 

at ^»-^cMO TOao»-CMeo oocM"-^tD ineoincM'- h~oo>^CM r~.-^.-»- eO'-'Woo mcotO'-cM ■* co^co cMto-*— m 



I* 

I 

> 
I 



iS 

E » 



TO TO U 



. _ _. _p>CM a 

>.tDi-O>C0a>CMU 

p» iri to a> oi C3 ^ m Ktiifi ^ iri co to f^ r-T cm' r-* co t^' ■r-" oo m" to ai to" m" a> to o" r--" ^" •— " o" 00 o r«-" cm' ^' m" ■^" «o" o 00" ■*' cm ^" t^ to' -^ <p" ^" ■*" e 
K en to TO — ^ TOCM(Of«-cv* ^*-TOo« r-cgeor^to eo o co co in o tn cm co <o CMOjftrtiK ^ cJ TO o to cocotSinr- c*» in •- r^ TO c^ • 
K.CM cM'-eococo ^.■t'- cmcocmcmcmcm tor^*-tn*-^ •- o> co'^ otcmcmo cm ^ a> -r- in*w m 






: 8 



i 5 



li|l| llJii ml Ml fitil iilii iHSi lifti 

<<<<0 OOQQiJ- ts>:Z3 = £. 0:^^32 SZ222 ZZZZZ ZZZZ2 OOOq.0 



■50 
5s 



[.Mi 



158 



Individual Retums/1977 • State Data 



Ot CM OJ qp o A aocp(Qtf>ci 

SO f^ § O ^ CJ o * »- c 
o « o •- (o oj 1^ in ^ « 



<or»r^T-<- «T-Qr^(0 oiAoctoj ^'-ot^tM r**^^f^ f--<5(6tniB oiQ'-mo cj^Su-)^ cuK-tfio 

CO V (D o n r^ o o n »-_ o rt ^ o o ai r^_ ft « r^ m ^ (O to tr» en. » * ey v_ r~ rt « ^ S *- o in h~ to o o — ■ to 

r^ tri t^ cvj ^" ^' ^' o r^ <P o" cJ c\j" evf cj oi »-' o' in Q>* eo >n ^' «d q* ^' co ®' o* en h-" cm" q m" V en m* q" r-" in ai to V oJ" o" --" (--" o ri r^ V g' r^' <o in 

^ Ci»-^cp^~ °'~5S3l ™'^'~y. 9! ^S'^Sri 9?!v2t2!G .llS^ifilC SBPJNiS 9" — ^- - — ^ ■* '— — ^- = 



-inesico --oo. --9 



r> e5^■ 
^ inc 



O "^ rj ru tn 



mor--inCT) to^0)0»- f^ocnr^v or- 
coo>rv.r*^ r^ in (o ^ g « ^ co g co So 
0«0>»-«o me»3(oo»» S(»-ri^rt ^ •^ 



■Sr in CO (O <D SSo 

eo tp •* oo 

CM ^ <M CM 



•- O) m O) eo CM u 

0> CM «■ r^ r^ « . 

'^ m in in a 



s 



CM 'T *0 eo CM 



S£ 



5i 5 



S-- o> oS) ^ a> ^ S CO »- 

. "^ ^. 'H ^ ^ *". 'H t^ O eo CM ^ m a> to ^ 

8' m" in a> o cm* q* ^" eo* oT eo* ^-" e^ ^ cm" o* cm in 

^^OT ^r*-Oigeb cor^-ino*"— eocM'~CT> 

r~eDr-.CM eo.-.-*rt »-(oeM'^* "-CM 



3 

CM in 



(poginin o>c»(Oini^ in O) r- m cm goojco-T m co eo 
5 •- in 5 r- r^co(Ba>(D m eo m co co o -q « Oj in en in eo 
eooeOOTO o> r- <D W r~~ eoinotOco ininooeor- (oiO"— 



Xto m — CO CM ^ m CM (O o> r-r~>—mo 

CM r- ^ CM r- Q o CM ^ lo -vcoineom 

* otn<oeMO> « r-- e<] *» r- in o ^ O eo 

§ai CO* o* •*' r-' cm' cm' -w' ^' to" to" m" in cm" ^~' 

«5 CM •- in to o (O CO ^ (o CMin^Qor^ oBcm'-'-^ <p c , 

CMODOioA ^*co^(B m — oeocs eo«-^^(£) ^otnc 

SCM* CM* of (D ^ cm' in cm" eo" «" oo" V^ co r-' ^" cm o" cm" ^' eo" g' in" eo" co (D o» cm to eo eo eo ■^ 
-- O'-'- CO— mCM'-T- — — ^CM^-- •- CO 



r CM eo eo eo in in 



eoinincp g«QT- 
•—•*ao^ *«— inm 
Oi a> o m T-incM(D 



_ S ^ CM toco 

CM_(0 (O. CMCMr-CM 

,, _. CM o 1— ^m* — eo"o"oo*in ® cm co co u. . - ^ - - 

C3 5 *^ O) CM <D CO r- o) CO CO 00 C3 f^ — r- r- oi gocMC 

in « eo ^ in — O) !*-._ t^ — to *- oj eo o o eo »- o <5 •- r 

eo" O) CM* oi* o* — g" CO* o) CM* in" eo" ^" — ■' co" eo" to" tyi cm" ■—" • 

f^-- »r»-— in — m cm-- — 



eo 9) « m m CM ^ ^ r- r^ 

CO oieor-cog r^^--^ 

<0 m tt) CO to in in o CM CO 

V^ »' eo' O g" m" ■*" in* in* »»" 

<o •-■— eoiom o^-CM 






COCM g <0 CM »- to 

_r«*g OTTOi^CMCM 

mo* — — CO to o> 

in O) CM* eo' in co" o) r~-' co' -q co" ^" cb" co oo" co r-" V oi o" in <j 

SCO f^ O) *- o o »- o in O) o> o ^ inocM — eo eo oi u 

•-CMCo tocM'^mr^ r>-cMincoeo eo^'tOOCM .— oic 



eo CO u 



^eoeom --co-vcoc) o>^f^eo 

58; S52S 



3 
C 

C 

o 



SCMOTtocMin r^«o»r>-co (D(0'-cr>^ 

(OtO'^eptO CM(Or~-r-'eo r-.r^a)r--<i 

^. CO CM r-~ ^ ^ o tM_ tO_ eo_ ^ oo <o_ C3 O cm_ 

CM o ^ ^ o) 1^ CO OO CD o> a> oo o> co cm O 

SScMOeo^ r-eocM — to ^mr-cMr- 

i7)eo(0-^o oeo-vm-* mtO(Or--c> 

*-" CM* ^ --" »*-' cm" cm" to" co" eo" ^" 



CM CM to O CM to ^ o to (o^cMcoo (O r~- f- oj — eooor— CMCM — m ^- r- 

CM'VtO'- g'^r^cMO> ■^tooDOJco tocotocMO --tMr^oio cooov 

,,_-- _ - - ,o^<Sr- ai^r-eom coto^cMO mor-eo^ toinasin'- oeMr~~»- 

a> O) V oi* m" oo' cm' g to' cp" "T oi co —" co" oi ^ o" ®' o" ^" — " to oo r;^' in r^' — ' <o o* ro* — * to" ^" — " — ' o> eg 

r>-cor--i~~- »-eoVSto 5-S»-inr-- mcoSc 



11 



CO eo m ^*^ vj 



- 0> CM CM c 



■i ^' to' cm' -— " eo' ^ 



3 eo g CM "- CM 0> -5 ^eomeoo) r- r- O — r- eo ^ to co 
•J eo CM o 0> r- to o6 e^ i5 in eo »- K. — * co m co — «5 g 
■3 CM to r-- to in •- in co in ■*_ ■* O — ^ »- in in cm_ to — co a> 



DCMCM ininincM^ 

0(0 -v mco — h-C 

— m" CM cm" co" eo" •- 



— S g "- CMCMCMin^ ocMco 
•-coa>c» coooiinto cmoio 

3" to to ■^ — cm" in ■— ' in" in" in ai 



S " 



CMO>eoineo cooocm<o^ c»tM<o^o -qcoeiicMin ^ ___ ., 

— ._._.._ — cNjCTi coinr-^CM-^ ineD(pr~co ifir--cococo r~-tj 

Tt r-- — in m r- ^ r~~ eo to r-- •- ■— to a> r-^ ■- K- c 

8* ■5-' »-* in* — — ir to" co' 

O GOejiiroeo r—r-. _. 

cof^ iStO. ^mo> io<o<7>a>co moieo 

in" o" CM* <M ^ cm" eo" cm" '-" ■*' co 



■vCOCMco eoo>ing«- in- 



;ili 



CO to O) c 



• eo CO c 



s -- 



5S53g 

CM to (O OD «- 

in" 00" co" o" cm' o CO CO 



00 to ^ «P "- 
^ J) f*- * a 
SI ^ oo 01 u 



r oi to •- mtotooi' 



> -"T eo ■* CO ej) in to CO m "-CMr- 

iWOir--in oioi^m^ o>cmo 

- o> « h- tO_ r-- r~_ r^ r-- o) ^._ • c 

O)* to" f~-" eo' eo" cm* f^" •—* ' 



>> 

A 



m 
c 



5 o S r 



1 g S S 
-- ™. ^- ^. 



SepeocMcpv — 0> CO ^ to o> q *- eo r^ co A 0> •- to ^ m cm to to m g c 
Zc^r-CMCM — CO — CM-- ejiiAcMCOCM f^^r^^-— *o>j«r — ^ m^c 



Kr- r- r^ r~ »-.— r*»-« coa>coin>-- inv"inini- r«-»o>--^ torn-— cm 
in — h- 00 g (D in »- lA r^ 5 cm eo o eo co — — m r-CM — eoti — O) eo g 



r — ^ CM c» 



;§8 



- o in to o ^ u 

o CO eo r>~ 1^ u 



1 

E 



« 
E 

S 



^ CMinr^o>to ^cpcog^ 

ew CO as — eo » in 5 — ^ •- 

r»- CO ^ r- ^ CM -vcDmKiin 

cf oic^oiaian o>"^"cm"v'o' 

O — ej ip — CM r* 



B CM m CD ooto^ 



8o> ^ r^ «> <o — ^ — r^ O^inm^ ^moiCMCM « o co — co — otsitoo) eomcMco 
CJCogcM eor^tof^eo incoo^to totpooaoeo ^mcMgr- g»oJeoeo ^ 3 ^ cm 
^cir^ioo in ^ V OJ (^ o O « O) eo r- S cm co cm co r- v 00 <d o cm o cm co <o • •* — 

■>"— r> o"cM'^i<^'*r" r«-."VcMaJ^ 

r^ CM — ^o^- ojeoo 



ft «OCM — 



SiO'^^cp togineo^ ®»-g.-»- '^o}a>apin scocMgm r^tncMOtp m«-too>5' r^goog r^r--®o>in ^CMcocMin ^u 

— eo CO ^ ^vtotp« — epSmtD tor^mintp ^ — cM^ep cod>cMoo^ ^co — cmo r^^coi~-3> co r^ o> co o oicotoin- 1^ a 

•v to 0> to in CO r^ in ^_ OT in o_ ^ co eo ^, cm co ^. A, •- co to f^ ^ ^ r^_ eo_ cm A in cm » ^ 00 m cm_ 0> •- ^ eo_ cm O tD_ eo ^ o r^ »- cm to u 

r-T o" 00" cm" to" oi oi m* I-"-* ^" g" m" ^" o> co" o" cm" — «>* ^" eo" m ct cm" o" — cm f-" to in cm* co lO" cm cm" ^" ^" ®" g" o" ^" cm" a> "V t-* cm" ^ r^" in o cm " 

CM — CM- cocmPj ti^ 5>eo— — CM— inooom— co — <p*^ ei- — g— — cm- — coeo co 



if 



to coOTgom tBcgeo-^ap 
a goneocQ tBeomeo^ 
e *"-0'-o »nr~»eoco 



3- — V— h~goco^ iog« — — ggocof*. o eo 
.T-tntp^ V * — CO o> — ^ g CD m aoiointD^ r— co 
S^co^— r^RjCMin^ cMfOtor-CM r^ — — r~CM r^co 



SeMeM"-«-o to^tptng tps'vga> g'^Wf^CM toipgin-- coococm^ ooAto^ -— ^ 
omcomcM v*^^o in ^ cm Kj co * t6 tB co cm -^f 9i^ai<rt m cm to m ^ eo ^ r-~ — — m ® 



_ . CO 0> 

CO g CM_ g 

-— a>* in* iri m* 

- ^^ C3 m ft 



coeo m in 



e 
« 

c 
O 



m coojoiocM -^gr^-g- tor^gm^j- cor*f*-f^h-. oom- ^r- CT)CMCMino -v^-^r^o 

»^ to 5 00 m lA ?M m Cm CO — eo ^ in cm o o> co in eo r^ co o> rt g — r- eo m ^ eo in co eo q 

CM_ in eo eo o ■w m o to in r-- O) g •- o> •*-. to f^_ to to O) h-_ ^ 00 ft eo O cm r-- co co in in •— to 

f^ CM* r--* tt" tri uT to r--' to' CO* in* — g* » — co" r-" — — oi a> ai — — cm" r--" g" ai cm" en' co" cm" m" oi" co' r---' 

K cp m •* CT> -5 cotpmiog r- o tS cm cm cm a> o co v — ep g tp eo in ^ o «> m c3) r- tp in eo 

(M^ CM <»eo^ toeo"— oeocM^-CMCM inmo^»-co •- r^ oeo 



m CM ■"* eo CM CT> li 



5 m in CM - 



to to cm" o 



c 

3 

o 

E ^ 
< 



t'-CMCoeJ* tOAr 



-cMin — g CM f*- to — o> 

--.._. j>a>r^T^<o o — cocMto 

coococM— cooocMiseo CMCD^foto 

ai CO eo" cm" t-" — o cm' to" m" ai r-' eo' — " cm* 

-3-^CMLneM gr>-e»r--co oJcocM^cp 

1— ^■.— r-> Sm ■- tocM-- toin 



^gcMi^co coto — a 



f^ m o> eo ^ 



cocoio'tMcii o — 5Sr-^ to — t— cmco oSoeoin — 

-ttO"-oin COCM"— _inco T-eor>-too coeoo>r«-r 

f CO* to' cm' cm' to' eo 03 co" ^" cm" eo" — cm' cm" co r--' — ^ c 

Joicooeo i~-oo — r^r- gi-.i~-in— e-5cMr-eou 

ocMcov ®r--eMtO»- in »-»-»- ,_ .-(jju^ 



?«-in cococMinco intpcM«- 

5 to m O 00 to eo CO O to O) -"T 

5cMco inr--cor---- *-^in'— 

-> o co" »a-" — " V g" co" cm' q" o" en' 

DCMO Ol-VtJltpCM ■VIO'— CT) 



s s; 






<e T-irminv ottpgcoai in- 

S co^ocor^ ooSir-Rj — ti 

*. CM CM r-._ r-._^ O ^_ O) ^_ O CM tO tl 

O — — CO* — w" r--* r--" CM* cm" to' r-" ^ 

K sf — -- 



in h- ■* CD o 



r<oo>r»- cMr*-in^r 



_,. inojCMCM- eoogif. .. ,.-- ~- - — .-_ _- ~- . . _ 

inoiCM^o r^CMin — •— ^mintocM eoo*'— coco tocMr--coCM_ — oeMiOr- r^»— —oo-* r-.ino«- 

■- ^ •- -— ' co" g" c>" — in — o g' 00" o" to cm" cm' eo cm" cm" cm" ^' r--" oi ^ o" ^" r^* oi ^ eo" to" co" eo' ■^' ip" to" to" o>' co' co' o" 

■^^S ?>'^?*l'~''^ p^tog^"- "-^of^in «— t«~cMCMeo ooeo-vtoto ^cmcmcmco CMcotom"~ "■■- - — 



CM 






il CM ^ li 



r — CO — 



5 in en CM • 



iQ 



m 

E 

a 

« 
E 

3 
« 

c 

I 

W 



II 

|S 5 




2|^ 

E o P 
111 



S6« c 



I ^ ^ A S 

t S £ ^ 

lllls^ 



Individual Ratums/1977 • State Data 



159 



« a5E;S?8 CSfeSS SasSS -iSR? SSSES 532 = 5 SStSS SSSSS RlcSSSg SXSSS « li 
g R2«Sg" S2"*^S S*^'SS"P" S;;'3(R"*' S^'S'Sa" 5tg°^" S2^'C5S; t^'iiiaf*^' 2R{S"S2 ''"S$'^"« ^' 



Rin o *n — f^ CO to (p Q CO c? en c 
n a> <o (O ^_ CO r--_ o ^ (o ^ '^. ^ ^ 



Br^<or^ tf»5f*-0>^ QcyOQt© <p«r-0)r> •*<tf935>r- C?<5C35C3 tcgpcsKOw^ o li/ito 

o*-o> *-d>o)--» cor-ftopui q99>vcsi (Ooc5o»K- ort^to— ^-*^~r-c\* 9 *• up 

-^■-•- coSi^c^^ *-<o«Se^. ^ ^o>c.i*c» ino(Or-csj i^ioininto oi — "*<Dv oS * 

S" o oj (O CO 10 cm" p r«- tri r-* co cu" •-" «> ^-' co 5' o> eo" co o> «>' m' eo o "-" c«j «j od r-.' to co' »-' co' 

r^io«- ^^^^co T-cjiB^^ <2<~u^<Aco cvjoSt/)^ cO?S<oiQ^ loio — a> ■- 



^ .-r^.-(0<C •-■*m"-o «o>cpcvio ocsir*-"-^ --cCtOkfiO) p^o>0)0»- Qt/>f~^f^u7 •-ocmi/jot r-mcsom CNimr--^'- ■« j j j 
A cMiofMr>-(C oico»n»-»- o^<5co^ cS^oojA •—i^tov^ cM'-cj*'^ iftcooocoep r--Kj5(oco vo<S^>/> eo^tocom co ' ' ' 
3^ o»-^v^ iniScMcoto oco*r--ui r--rto*^«^ io«-cor--eM cocotoooin <oa6a)0>^ 0--oo5io ■f-cBcoO'* ^<o^cticm • 



(D CO eft eg ^ ^ CM 100 f— CO — 



S r^ S O) ^ 5 oS]<N<^§ ^SScoN^ OJ •- 1^ 5 CO S — S •* »- 50 S 5 c 

^ cococooOOT »-oorOco^ •-<ot--^CD c>joio>r^»- Aa>oi(OCM 0<0_eo_a 

' ^ ^ oS <jo' o> o' CO ^ o" r~-' V "-" I--' •— " CD c 

^•— •- "^ COCOCM»— • •— • 



CT> 1^ CO OO (D CM <o c 



-Sr- ScoA — (S »- 5 wj 9 
3 CO t/> ^ r-._ in a> ^ ^ CO CM c 



■.eoio--esi a>(0<or--co co cm cs •- cm cm c 






-.- "-i-mT-oj CMh-cof^CM >o«-r--OJir) in»-ir>»-T- Qf^«0»-c\j ri^oioo ini/>cM^cM -.-eoio^-i— koooico'^ ^0^~ 

Sr*-o>eocM-— mf^oco*- moo^cM 1— cotn^co wu^cocoo ojconipA lOcoQi^*- ^cococOQ 09r>-v«p oito 
oor-'-iow cocM*coa> <o^»^»- at in c\i tft to ^ •- r~ • f-» cocoas cocoincs* •-<0'*<oo& ^Oh~A^ • cm 



tr> CM CM CM •- •— 






oc* — ^ — - 



»- O ^ lO 10 O oOCM'-eOO) 

S^r-r-tpCM '-^coCMr- 

CT) CO ^ in 10 ■w ^_ in ■v^ r-- 

O O ^ CO p O <o' in --' CO r-v' 

r«. CO* m ^ n »-• •-■ cm 



8-cpvcMCM opO)r^^«- ^(Oco<p»- oiio^m^ cor^-pcoe? io^»-cmco co^ui'-co o>o>a>incM "-cm i i 

fficMco^ ^CO"— ■^'P cocoipSo pincocp^ O'^incoin (Oi^CMincsi oicocoof-- ^r^r--pr^ f*-in ' ' 

^ CD (O CO CM to CT) CM O o> in o •— in * ^ cm io f^_ 'o eq r--_ co cm_ c\j in r~- •— _ cm ct> C3 cm cm cm_ in h-._ o ^_^ h~ •-cm 

- V eo' 00 co" cm" in en m co' o ca lo r--' co in csT o cm' ■^' co »-' co eo •- r~-" •—' in o * co <o" o o> o> lo" o co ■*" c» ^ <o 

1 coco "-co- incM .-coM»-eM co r- » .- A'-CMco (0*-i-eo ^» ■«^*- --^-eM.-.- • •- 



10 c\jr«.cMmcp tneo^cD'- ir> r-~ o to a> •— cm'* 

^. cMeo--^o ^SepcMco "-^^P"- o 0> -4 

tH coajCM^"- (Oin^coh- cm co r- cm r- ^ o r- 

r^ r^ r^ f«~" in o) <o* iri I—' co' m" 00' cm' ^ to <o to" ^ 00' 

(M — CD CM »- CM 



mp 0)r- •- C3 C3 



-— CO I*- CO o> m CO "- -» CM »- o CM g> CM •- coo>in»- 



ScDcocncn ^ (^ ^ -- ^ mcMOJCoco r^ 5 m cm '- inojiniO'- r«~ •- j ip 
•-«cpco eDcpcMcp"— 0)CMi-com ^cov'mOT *-<pcooocsi eof— '» 
^co — coco CO o CO ^ (O CMOO'»-<3> h- "- ci ^ O) CO o V f^ •- 3^ t^ 



1 

a> 

5 



to f^cMcO'^oo co«-r-inp cocnf*-cor^ OiOcocm*- ^«co«t^ ^oooin co^cncpoi ^mOJCMf*- (0»-inr>-in f--r^«-eoCM cor-- 1^^ 

« <oinS(7>3 cDOjr-^cB CM«-co(pco r-^--co^ ^^-^^co coiniocoin r-coco^oi o>inr--^aj r-cMinepm ^ocM'-r^ cor^ 'm 

^ o^of^co oo^eoinco mcoinKir- v»cm_^od cof^-r-cMco ^coincCr- mcM'-om cDcDco--in cDocoocD r-r^h-mr- co^ r^ 

» r-' <o' --' 10 to" CO «)* (^' in p m v' V --" m" cm" p" co r*' co' eg V a> co eo' co' o' ^' co" 01" cm' V in eo" ^' co n' co' co in V^ ai in" to co' ir co' ^" co' ^' co" cm ■■— " 

^. CO ^^CM ^^ — uS 3*- — com ^co^co— in-*r-.*co r-^cM— m — toS— coincoto in in^-- f~~co--eo • • 



j'-cy a>9A<»CM 



m g> m o ^ 

CM p r~_ CO (6 1 

^ oj" cm" q> co" cm" ^' to 03" iri r--' «" cm" ^" CO p" ai csi" at r~" p" ^" cm" cp" r~-" co" ^" ^ r-' cm" p" r-" ■««■" cm" oj" m" ®" r*." ■v" o>" o>" »-" cm" p' cm" ^' o> V^ 00" •— " ^ oi m •— " cm" 

CM cjeM5>r— cm CM^CMcoin 5>-*co^v I'MPC.iir^ ottptMh- r^ eficocoeo^ in^co--<N a)P--^co --pJco^in — Ah-r^p "-cm ■- 

i/»«- O"-*- CO*- inCM«-»-»-«- •-^^■•- ■- eoi--.cM ■^•-■-in -^--in es»*-^ 



^ r-po>incM tnasi^tO'- qpcm99 r-^*CM'-o> cg^CMcoco cP5op^o> mcop-vto comin^-r- cM-^tocMco pcoco^-v cMf^tocM 

(o op'jr-.*'^ ppin^-^ ASinAA i^meo-wf^ <n.-toinco gAS-^Pj ni^co»-«- cpi^i-»-o) ocovcop oop'^ooo '-■5*-^ 

iB ^ lA «» ^ ^_ r^ Ki Oi CM ci ^. p eq OJ ■tf_ ^_ in r«._ cm_ <o_ ^. "O ". ^. <q P_ oj p ^_ eo ^_^ o p co O 3 r- r- in Pj cm -- •- ^ cm eo o 00 cm P m * to ^ 

Sin" eo" v" r--' eo' co' ^ co' r--' co cm" i*-' cp p" lO t~-" cp ^ cm' eo" ■^ a> ^" ■*" p" cm t-" f--." co p" p" •— " eo" ^ co r^ p" ■«■' iri Oi" p" cm" p" ^" co ai oo" r--' eo' r--" cm" co" cm" iri 

r-- in CM « p p in •- p in co cm ^ ^ to •- ^ 1^ « o Oi to co r^ in cj o eg ^ eo h- cm <p oQ 00 in * ^ -^ O) ^ h~ * p p co r^ in o — co cm ^ a> 

ej>«— r--ineo ai^cMOJr-. incocMf^to o>r--o>oeo coppCMin vcg^cgcM ^eo^to*- inf~^flor--CM oi'— »-o>co •-cocm^^ •-cm 



CM '- CO •- 






^ SQ^'*S Ct5235C cgrt<neMco S»Qa5 cpcmcmod^ 9<P93:9 mepcjtQr^ pior-'«-'* mo>o>pco m-^txynat a'f-Q'- 

*o ^S9?r:r^ Qo>ss*" 5 ^ «5 cJ •- * CO ^ p ^ ^ V co cB p ^^meoeo r^mcnoDin r^ppmr- pcocomin piAcpeor^ pcoinco 

r*. in * CO p_ CM p m p CO CM a>_ co ^_ en v_ ^. ^. *K ^. ". ".".*". ^. ®. ^. ■- cm o c» ofsKntnto ^ ^ co to O) — o> in o o ?S p in co cm oi p 9> u> 

f*-" to" r>- r-." oi cm" 01' CD p" p' r--" co" •«' eo' p^" iri cm" p ^' cm" iri ^" to ■r-" iri cm" aS iri cm* eo" p" ^" to ■^" r-~-" ^" p p' iri r-T W" ci o>" iri cm" co" p' cm' to p cm" iri iri p' 00 

CT coeocO"-p h-*cO'*p r^inpmin pinoo»-in inSj^r-.-- r-mcMinin ^Pr>-ptn rtaSf>-in'^ ^■vcopco copco^f^ cocm^-cm 

P*- •-•-in-— -- incM r-.eoeM«-"-eM CMcoinCM^-cM -— ^ ctjS p — — p ,- cmco eo^ eg cm 



Sr^pojincM inpr*-flo»- "-mCMpp r>-i 

oo^f^o>r>- ^pin»-5 ojpioprt K-i 

* ^ iri p r^ ^ I— Kj p CM p r-_ p (»_ 5) -^ ■- 1 _ 

2 iri eo V r-" eo" co r— ' co" r-' eo* cm" h-' to' p* iri ^~" p* ^* cm" p" ^" a> V V e? cm —' ^-.' eo' o co" --" co — " to' ^* p' ■*' iri oT to cm' p' ^' co co' eo' r-' co' r-" cm" co' cm' iri 

^incMpcO pin'-pin cocm^^co •-^r--pp a)ptpr--in cJcop^p r>-cMtopa} vnOT^vp ^r-OTpeo eor--ino)«- cocM'-oj 

0)'-r--inco_ ^pcMoji*- incocMr-._^p^ oif--o>c>co coppcMin "wcm^cm^ ^reopp-— mr^tor^cg tO'-«-*co ■^ to c^ ■v ■v --cm 

•" I*-" -— " cm" -—" eo* ■^" ^ ■r-' •-' cm" •—' »-^ CM iri .— " eo co ■— " co" •— * ^ -^ 



0> cMevieopoj GOtptoinp ojh-in'vp pcor^pr^ p^pcocM cocom^-^- ■^■vtDcj> 

Scocjpp^ CMPP--P pKr-..-.- eo — pr-to piripeocJ ^--or-cM r-oj**^ 
ococo — to CTir^in-— to p'wppco r*-poco*- ocoSjca^ OTr--coaor^ in«-totO 



^- •- to in P O* CM 

e»f CM* — ' — " " 



-_. -_P CMCMCMCMP •-pino>eo m'-cop— eopp_. ..^_ 

o--cop^ cMcO'-'*a> a)^inpr~ pcor*-pm •-p^tSin pScu 
- - in p CO — r^ in CM CO — eo -- to m p in co a p miS--<0(0 o r^ cm 



to "-ptovnp CMpp«— CM (^•-pt>~eo inr^p 

r^ f^tpcpinio CT)cO'-inp CM'5-pin^ cmi^P' 

m CO p p CM ■>»■ f^ CO eo ^ o — o in r^ co cso-^ 

02 <p "5 a>' o" —■' r^' p' CO t^ y 3 1 1^' tri 



P CO *- ^ CM •- CM CM CO ^ CO CM •■ 



ScupCTJ cocftr^r--'^ r-~iritp^p tp^cop., _.. 
- -^cMco oeotn — CO meotoenoo oi — coKjco co — 
CT) — ' — ' p — ' cm" o" -v CO* — " co' 



■~ o> y- p m • 



St7> e 



~CMp •9'inKtotD 



- — CM -- — 



CM in — 



ipeor-- CM^pcoCM peoco^^ CMr«-PCM 

-co*-<?i oo6-^a>i» oto — ineo —5 — ^ 

-inincM CM'---pCM eopeocMp moito^ 

— p" iri iri CD" p' cm" p" V eo" eo' p" r^" eo' r-' cm' co" cm' iri 

mp-g-'vp ^r^mpp pfs.tnp»- pcm--o» 

inr>-mf*-cj ^•-•-oico •-pcOv-* .-cm 



a 

D 

i 
I 



Ills y II iiiii I 



■is 
1151 



it- ^si 



'I lull iihl llm lllil lii^ 



160 



Individual Retums/1977 • State Data 



OCM^CM*- cj^--c5(5 ap^0O(S cOocueo*- cnc^fpo^- <Dco»-c«Jo> ^o^crjin 5*~f^'~^ »-c30)'~Kj r-'Joa 

•" v <o CO <o m r-- cNj (D «S ^ ^_ eg o oi ^_ o eg tn o »- ^_ o> m 0_ ^_ i*--. ko if> ■^. "0-_ cm_ f*-._ (C ua u\ o_ co (O in ^ co r--_ cg_ o_ ^_ cm cnj eo C 

W o> ui 1—" co' V" (O oo 0> V' CO ^* <0 Q (p r? ^ ui O) cm" (o if> o ^" iti o" «^ cr> CO* o !/> 1— o> ca" CM h-" r--" ^' to cm oi" co eo o' O h-" o> m m" r^T r- co cm" 

CM «)e»r>-eM^ ■- eo o lO S tn o oo ^ oo oi m m ^ ^ cm »- o 5 * r^ ep 00 3 cm <o u> •- <p r^ »- O o> co »- ep cj »- Q ^ ^ o f^ ^ r- «5 r^ 

^ a>iO'V^.— T-oio»oo osto^r--'- ot^^inift r--coO»0) co^ototo i*~<ou3oco <ocoaor--<0 ^comiBr-- cm*i-t-»- eo»- 



in ■- f^ 
CO 3 m 

"in CM 






U> CM'^»-0DO T-O>(0i-CM ^CMtnCMO) CM«-i— 0)<0 CMOJ-^"— CO OCM^fp^ (OCJJCOCNO) mCMCOlOCO (ocor- 

^ 10 (D r^ CO ^ v^cMcocD moocotoio "* ^^ ^^ *T ^ h- « ^ m •- cootr^^in '-ScdcmSj « ui ^ r^ 01 »Sou 
^ cgcM_cocor>- h--_^^_^»-cotn too_cO(0»- s<oAco(o inr^-iA'^CM (D^'Win»- ointno<0 f*-otoCM^ v_o»- 
eg' cm" CO c 

GO CO a5 ^ 



CO to CO u> a 



^-ot^toto «CMr^r>-»- '-oi»-5'0> *-cMe»uicM 
f- CO o> in CM S — CO »- C5 o>CMinaao -"t — to ^ — 
aoO'-cM<o ^coCM(0(0 «r^o>cntM cooof^cMm 
-"^"cm"'-" 



5c\]§eyS ^S-WQ 



CO CM 3 a 
-gd - 
B CM ^ 



CO oi CM w * ^Sf— V 

3 to cm" 00*^* (D " " " 
1 CM -■ -= ~ "■ 



»<otnr-in <o a> m 



r^ 0> CMiA 



— CMinmcM eg m r*- r^ CO co cm r 

r--a>in^»- oJoii^cof*- f^Qy 

ao--o»-<o r^-^i^-'-co cotSc 

(D -— " --" to" •— ' cm" •-' co" CO ^ ^ c 



8 a mtocooicM cpcgtoc 

in r^inco»-in Q*»-g 

I ^ 0> 0> OO ^- *— CO ^ ^ ^w c 

I cm" ^ co" CM r^ (O ' 



O) ^ CM (O C3 in'-CMCMO C? •- (P "- O 

eominr^co coScm<-(0 in to to • ^ 

CO cm' ^ co" CM ^ CM to" cm" ^ ^ 



5" 

ill 



w m^(po>eo ocM'-^v ^eooocMr- o>0)^5*- -v <ot^ ^-tfi o ^ <p *- o coteino>o> cotn»-«pr«» CMt».c05Cg CMr^O»3«- Oil 

10 ^cpoocn coQineoeM co^r--cotc r>JO<-c$a> r^Ainmo o eg 9 r- r- oSo^o tpepcoAin cMv<-aeo r^oocMc^o) m ■ ■ ■ 

iri ^_ ^ -tf CO CD to (5. eg CO a> h-_ »-_ r-_ ^ ^ 'x ** ^ ". •*■. ^ •". ''^. '^. *^ '^. "'. '^ ^. ^. '^ *9. "^ ^, °^ *"."', ^^ **>, "l "^ *. 'H i^. ". ^. "l '*'. *". "l <^ 

S»- "-in • eoi- CM'— "-"-CM"— ■-eM"-«-eo«- 35"- eg.-.-cM »-,— ,-■» 1— "cm 



6 eg •■? CO to CO c 



CO (OOi^mcg in^ooco apr>-OJ'»co 
^ — r-or--- CM«-Stoco 3KT»ab^ 
^ OJin^oi"* ^^intoeo totn^^cs 



o> tD_tn •» 



CO cocMtom«- tnr--in'— 

CM tDO)r-ScM a> to CM -v 

00 --otOincM ^inoeo 

eg" o in id ^ aS m" co 03" co" 

CM ^oco— to toirt"- — 

m tDCMnr~~a> tsi'vcato 



Sin^cO'*o> "-totp^-eg 

oiAa>(Oi- otDoaoep 

r^ ^ «) (O <n t?> * ■^ ^- ■^ ^_ 

tp eo" CO CO to ®' ip" r-' cm' r-J" 3' 

Q ^ CO in ^ O * o Q »- c5 

w tOtocMO>to cor>.aoinw 



isSSi 


a^gS^ 


121 

040 
233 
128 


5i5§£ 


RSS = S 


it-S 


-- CMO 







is 



^ oocD'fl'OJCO <n<oo>(Oa> co^cgma> cMinocJico •-tacMQio r>.Qcg.— co cotocM^o ^omm^ o^tpeocg •tfoiotrgto m^cMCp 

^ h~ en to -^ •- or-^ — o f^ co to op to cm to co o cm to in »- in co to in o> o to o c> to to •- tO--tJO'- i * ^ o co in t3> 3 — to cm »- o to 

CO 1— — 10 to r-- to CO CO to o ^ r--. r-- 00 to ■^ m 1- *- co ■•- t» to O in ■-_ o co_ co ^_ r-- eg eo_ in in i^, '~, ^ '^. ^ *K ^ ^ ^ ^. *K '^. ", ^ '". ^, ^ * •*". 

^ CO ^ (D to CO 

n a> •- to m o) 



(Q ^ »- o 00 m to ^ 
in CM ^ ro o O in to 



•- CM — 



'iS> Q O in CM V ro o Q in to -^ 
- T oK^oi^ corteom*- ^ 



-coo*- COCM--COCO CO a> -3 ^ CM cga 
j«-^aj f^ino*-to CM(oAr--CM cmc 
- OD m CM K. •- -- to CO »- m ■- ^ CO *- c 



tJ>in(P'-c» coopco*-^ 3 to to ^ cotocgom t» f- o to 1*- cm tT> in to to o cm ® in o> f— eg en to in en tn r— tM m to ^ co in tn 0> 1 1 t 

SCO OT o 00 »-t5coco^ e^i-eM*r- t3>eotooto coegr-^-oi eg »~ r- <3> i7) 55 op cm f^ t— cm ■«■ to o co r- en co « r— r^ ^ r- o> m ' 't 

i/Sencoe» tovtotoin eocMOcaca ^^f^*-*- in»-Kot\« r^o^r-m ^^CMtor- oi^O^r- ocooseoco cocoo>cm-* ■- 

'a>co od" CO «> 1-' 1^" ^'Vcoin^' ^"Vcm*-'--" — 'cmcO"-' cd'cmco'v"^ co to"oo"eo"oo* co" ' 

T- CM T- •- •- CM »- CM *- »- CO •- lA •- •- 



1.— CMi— »-CMinf--»»- 



■D 
« 



O 

u 

I 

« 

01 



>• 

JO 



c 
w 

E 
>. 
a 

a 

X 

|2 

■o 
c 



■o 
u 
a 



a> 

w 

u 

0) 

o 
» 

X a 



« 

E 
o 
u 

c 






in 

i2 1. 



pm cMm5-o>-- o m m 3 r-~ ^ 00 gs m cm to o O »- r- f^ »- r^ o m m eg co co co m co *- r^ O to r* ^ m o 5 ^ oo cm co i i O 

5m CO ^ OT »- e? cocM'-totp tpCMSjoen toin»-tpr- mtor^Aoi Sjioeoeoi- .- r^ *- in m CMOAtMto oi <ft o op to o ' '^ 

t to ■- in r- o S '-to^ooS S t-. r- ^ o ^ r- to o *- to r^ ^ cm in o ^ cm ^ cm — o> cm cm r^ ^ is to r~. »- cm co m ^ A co • 

icS <dft — ' o en *-" ^' r--" ^" 



to ^ to m CM 



- CO ^ to e>j CM CO c 



CO eg m CO CM ^ r^ ^ eo 



i» l«>- men ^cMa>^CM »-mT-r-<p otoop icm i*--^eMtoeg ipcMO*-r^ r^Oito^tp -^ ^ -w- •« 

^ »-OJ • ■ ■ • CO »- • • •-• • • • Pi ^ ^ ■ ^. . »- CM CDCJ* • n CM •- 



*- a> V m 



SSa : IJS 



1^ 



■>to« o> • 



- mei ^ CM 



CO o toco 



otpcotQ > ttooiin • I ■• 



Hi 



to 3»eointp ^tn^f^o CMegcoco^ incomcnQ oioococmod cMincgmto T-r-otoco o>cMcoa>-«- cooJt^coQ cO'-oxdot too> 13 
to oocMr»-in oco^ — ■- cMa»r--^CM CMtoStoto oi^tutom ^~^-lnenin ^mcoinin t£>co^«-r- ootp^to r-tncor— to inco 'to 
to r^.-tO"— to f»-tMCMto^ Of*-»-tDCM tninincM-- o^toi— "^ cO'-cM'— ■«»■ eo^o*^'— "-cototocM K.-*ab'- ^^*-to -r- • 



t- CO »- 



5l 



^ tptncococM ■«■ ^ 01 •- CM mf^o>iocM *- r^ m — co m ^ cm r^ <j> in op tD m ^ *- m cm o »n en to ^ to -w m r- »- o o tptocMOto r- c 

at in CO m CO to ca cm to 15 o m to 3 co ^ o r- o o> o r-eocotoco in55oo« co m r- ^ & r-'-ep^— r- eo ca cm •- ^'-ipoaS too 

CO ^t(5intO"« to — «Tino ^ — -^t-^ ^cg^-h-— tn — mr^CM r-*c»^cO 3or-CM?g CM^Srtr- ^om^oi ^mO'-to cmo 

CM en" CO tp to' ci tp r-' co" cr»" cm co" to to" to" m" eo" to" — " en" lo* in" — " ^" P-" cm cm" to" oo" <o to" o" cm" co" tM to" *-" in ai in 00" V ^" V f f^" to" op' a> in ej> cm" a 

<s -^ cit w^co "-T-cocM cMeoeM»-CMeo ^cof--tn*-eo »-ft*-<p'» i-.-Pj^. »- coo inco co • 



CO totom'-f^ r^oeocMW r^ •- co in o 

eo cO^-'— 0><K> oipcMOO) locof^eoeo 

^ cMin> (o mO'^tncM ^■'^ — -*--* 

^ eo" CM* to" • 



eb to CO CO to ^ ^- cgin-*cgcM 



S*- r^ to to « eo ^ CD ^ O •- C 
vinAv ^*~tn<p«- ^tpc 
r^^cMO>in CMi*~tn«CM ^ac 



0> CO CO ^ u 



•r incof^co^ oegco^r-- ■^r--cgegeo oi«-^«-co co^r-^'O'tp coo>'-r-<0 -^(Dt^tnui r--eDmr--co cof^-^coco co^'~o><0 mAotp 
fw —^e50« «»^tor^K- ^ oi r~ co 0> op co c» *- cm f^ cm ai d> r- ^ n to in S tp •- ^ • »- O S to ^ eg uS ^ r- aS cm o in o co co r— »- S ^ 
a .— •-tO'-in cotocococo ■■— 0'-eoo> co»i^oo OJCM^cMr-- cm»-»-cm^ cocotntoco oto^to'V oocoegr^to otO'— cMr>- cM"~om 






CM •- CM (OOCO 



m *- 



CO f^ — r 



to CMCO T' 



- CO (O CO 



i " 2 J 



E 

3 ^ 

,ggo 



sti; Ifi. 



■Ow>fci«"=: Ogffltc o4^0S «?-'?;=sE ^H-C^E 

5<<5c3 caaaa: 012== S5532 s^es 



5l sl 



I i||5s 






■= cn;^ t"* 
E (D c > t 



i|lil ijili llfil ifiis illll 

S^zzz zzzzz OOOcLti: cSd5K-i-=3 >i»555 



06^ to 

5 <Q.Z) 



Individual Retum8/1977 • State Data 



161 



•-r~.c\jr--o o^*-©^ c»>r--cMO>i» c\j^cc<oa) eo (^ ^ cm ^ to n r^ r^ 

SS85a SSSSC SS?SSf; g;::??;!; 2sS;S Rgga 

5S =?asg is*?!" S?~is SsSiS SisSS i«?SS ?2gS« gSggS gssg? ''SHs' °«~=^ 



^ "- o> do CO 



ro t/ir^-*^^ oiooCT)'^ 9r-oa>(0 oitpr--*D5 •-•-cytooi T-cgmtotp n^oio^- c>>-^(0<0 r-<oaicoo ^»-(Oooo esi*-*-^ 

o» •-m^-r-'CM o>5«-u^^ mcur^mm --Qainr-A i-o>m»-iQ mQ5«Sj r--uicomr^ cnoQ<pinr^ a>^^5o »o<0^rSo oorj'4 

«> r- iH ^- to to (O rt; in tn rt aS h-_ ^_ ^_ R{ c^ cy in tn_ >- to r^_ o co (O o * <J> » to •- c^ r^ « oj r^ 5F e*) n »- <5> — oS •- 35 O) o r- e\{ 35 5 2 to cm 

of iri t--' Q CO V^ q" ^* {--" o> c\j' oi cm' ir> (o' p^ (O m" oo •-" csf oj m r^ ai cm' m" cnT to' (O cm" q V^ o to o> ^ o «»" to oi o' ^ oo v' •< ^ oo" <o* ffl ^ o> <o co to" 

o a>T-aS«rtS oftfiB^cMc'S 5F<mcmcoJS_ r^tDoioto ".'^.f^.'-.''* cgcM^weMKi csici^in'.- c^t^t^ ■vt^ as^-cgtoco i-tn--aSM »-cm 



C £8Sf S S = !;gS 2Si8SS SSSSSS SSS2S SSg2g Sf^SSR feSSSS KISSSS GKSsS 8SRR 

to_ coo ^^'^. ^ eo_o»»^_'^ O'-in^to,^ incocMW>^_^ «o^r>-f^<n m»n»-o^ v^o>eo(0 h-^^A<o o>cMt7>(oc\i (O'-rtoim cmoood 

li* i^" CO ctT eo" g oi" o" ^' o cp W m' cm f-- eo* co q' cm oo »— <5 cm" «i' cm" 5 r-." 3 cm' 0» of »' in tri 00" cm in lo" of V^ r^ o" (O cm" ^ of ^ »n of <o tn to (D cm" to" 

^ ^ in r— rt c5 cm a oi c6 lA ^ m eg in eg «S co «p cm v <o <o <0 <0 n in o •- co cm O <0 O cm r- in r^ m rt eo rg S u-i to 0> m r^ « iK *- r^ S ^ «S 

r>. '^•-cocMin ^-ff .-.— (O'-'-OTeo coco^in«- r^oinincM «S»-eM'-»- ^"-eoto h-coof*-*- co in*«- f^<oCM<D •- 

«2 "«■' — * — ' T^ *-" CM ^" ^' -^ 



at meO'^CMeo •-co»o)r» fN5«r--«- o»»-»-CMtn •— m^oiCM ^r^eooov in(or--CMh- •-co--cmo> TOicof--^ (Oeoo>coo> (OOCMin 

* »- CM ip p cvj CO (o r- CO CO cm co o ^ <p ^ cm m cp cm co r— 01 m m o o <o oi w o co lO oj K. •- o cm »- cm m co ^ o) eo •- in ^ t- r^ SScnIoo 

* CO o> o ftj o io in o) in o> eo r-- o »-_ Sj rf) co 00 S ^-, <o <o, o oi_ ^, co *_ ^_ o ^. ^ <o c5 vn tn to 9 o co eo o co <o r^ 2 o) f*- >- m m •- o to r5 
^ CM of •- ■— cm" cm of eo" »o" ^-" 1-" o ^" ^-' (p ^' ■r-' Q of '—' in CO f--" »-' 5' of ^" cm' cm' ■r-' ■<t ^" in" eo «r ^" r--" cm' •— ' of -v* in of » o <o <o' eo' <o' ®' to" r«-' co' r^' 
r> o V '- trtoi <p CO CO 2 m eMQ^o>Q Si q>^0)<o cou5eO'-ei eo cm eo ^ o> oj ^ o o> t^ ^ h- eo 00 »- cm r- m 3! 35 eo f^ oS •- 35 eOco — In 
O o»-f--ineM mOi"-^^ mrtCMvio r--toO)oeo eo<scocMe& coeM^eM^ coeoeoin«~ cor— r--inco ^i-CMr-~?i "-tn^meo --cm 



8 - 



Iff 






■o 
« 

3 
C 

C 
O 

« 



(0 






C 
« 

E 
>• 
m 
a. 

X 

a 

t- 

•o 
c 
« 



■o 
9 



5 « 
S 
o ? 

t> 

O S 

a - 
« 

E 

o 

c 

£ f 



QC 
I 



i2 

i. 






§.§§ s.?.§.s§ ilsii §§.§?? SSSsH JS.s^ss s.2s5? S.35SS SSsS 

feomcocoaS o^-vvm inSSoS »0)r^<0(o ojOvcm*o cmcooc3<o -^eoocMO cj^o^-in co^i-(o<K ^aot€^cM S S 

_CM «-»-^coeo oico co^eocjcMco eoco(oro--'>» K«- <o eo^'»-oDcocooD -- eo2S PS^"<o 



o ^•-eoeoco tocMf^-r--'- co^r-^ep'— 5-or--5^ (QOOiojcm CMCMin<DOi tocp'^tDap ineo»~coQ cmcooocmo oio>meocM ooo^o 

f^ or--S'-m »— m^ing (pr~>-<Offi 5^o>o«— eor--(pm«- a>'^eotn<p s^cocon (o<po>oiw f^eo'^eoo) coOf~~in^ ■Sr^toin 

^ eoinOT'^_tO coeortoco in"-«-r--_<C roooeom ■•— oiooio -^tiin^* CM^ciJoin Offl^r--f*- ^•-■^•-01 CMineniou') incbineM 

A Q of ai of (o" co" »- Q cm" in" h--" cm' eo" w r^ cm" cm" to «' eo' r~-" r^ of eo co in cm" cm' eo of ^ ^" cm" •-' r--" eg ai cm" <0 of of co' o o" *o" '^' o" 00' <o' cm" ao" V cm' v' 

tft incMtor^co cocoinmeM mr^r-^--* ^^iSint— ocm^uSco CMr-r-uSto cMo6coo>r- incocoeo^o cjSS^S -^co-SFoo eo»-«3^ 

r» CO ^ — r^ cm CM 00 co o^ eo e>j cm cnj eo ^ t6 eo -- -» -- 10 eo ^ oj cm *s» « eg cO »- ^ rt 5^ ^ 



(A ep »- O) 3 CO eo ^ CO ^ g *- cm in r^ ro ^ to to ^ r- to »- 5 a> a> 01 co ep to cm oor-motp escjj^co^ eMeo-*eo*» '-cooicoeo '-to 

w ^comotO o» 00 S *- eo ^ a> Q op p in oi * r— eo (O oo 9 r^ co o» ^ o to tp eo cm o 5 <p t- t— gS 01 •- r^ cm ^ f— to r- Kj 25 o r- eo 

*ij^ O CO eo in 00 ot co o co ^--_ 0>«— _toine\t (om^eo-»- ■•— r-^inOi<o cooiocoo intoffiCM^ inm^ooco ocMtotoCM tocor^tO'— eotiS 

J* m" * ""•*-' 2" of r-- cm" ■- •- ZT '" •" 9" SN "^' o" o" oo' 00" ^" 00" eo' lo" in cm" i— ' -— ' ■^ ^" co" t--" tt" co" cm" in ■•— ' co' co <o' ^ eo" to f^" m" eo" in of ■r-" cm' co * 



£2 3 SP !£* '^ 3 ti "^ 5fi S "-■"»■ O) cm ^ iQ^^ tp ^to »- 01 o -5 cm o> 3 to a> co eooir^'*'- m eo c» m o> mo* 1 
co«CM^«- Amtoinin ■•- r~~ ■•- r- lA coin^oin co»-i*~0cm ^cocpo>co ino)eDOO or^r^'-S) eO'- ' 
•-oi^om ^-m^-mh- oor-intiS wcMcnSo r-cD^^r-- •-cm3o^ eMCM2S?5eo a5K-co--eo '-o 






S'-J-'S 



fi t ^ 2J S '^ ^ 2 ^ r" r; 2:^23^3 *"'^2i9?£y Sco«o« m to ^ o> ^ »-tpr^'-f— ^tpr^opto ^ cm a> eo ^ u? o> »- co co co to o cm 

S 3K;22'.'X ^SiPtiSR SSS^T;;? ri:2*52 ^<»ct^o t-*'^'^'^ eMSencor- toStnSco abocor-A ^■.-r^eftcb -^SSeg 

lA y,^^."^. ''^. ^. ". ^. t3oq ^_o>eoiocM f*-. ^, ^."1^ T-cMCM^f— t7)Ocoin<- tD»-flor-eo oo»-eO'-eo m--ooo>in oi^«(o»- '-K* eo 

2 !£? — iB 35 P I^ S Ifl 2 1: S ^ S 3 S "* S* t:* 3 S IG '^ ^ 3' ^" '^" S^ tr c> 50" of of ^ in to •-" m" ^' m" gf o" eo eo' eo' cm" ■«' ^" of ■«" ^' co" eo' to" 

; s'sst ss"°ss. ss-'ss ;ss$e sssss 52s;:£ ass?"^ s;sssg* s*'s!S£ 'ssJs '^- '^ 



^ o>eoo>'— o» totor^CMtp m^ 

a--r-eg»eo 5 cm in in S in ifl 

r-._ ^ to O eM_ s) O to o> A ^ CO 

O of r--' in of eo" O in" cm" in eo" cm" o" co" ^" m' 

f*. CD oitOi- omcMCMco eococo 



5 m CM cMrt eo 



ifi 'G3S??2"' 2;<5';::^*^ mineomw incor-50 comeo^oj tDeocoa>CM or-incMco ^r^r^»-oo r^to^-r^ 

S y3s32Sn coinocor- h-tpmeM«~ '-ocjcO'.- oiaSinr-'- cotpeo-wcM ^ocMtpCM --K.in^-t5 eMSi« W 

o> ^coenO)'^ r-.toeooi** cm'^-ooo oio^irt'- mincMOO CMoioeoo CMSmr^^— o»-co»n5j into to 

S SJSKt^S S£^2fJi^' St{r-'2<;i t:3'SS>iS£ aQ2SS2» *eSrf^'S>? Sr-'syCtf? <»<5tf3"<5" ofr-" ir 



So CM (p ffi CO t» to 0> to 
io CM m CO CO qa CO ^ o 



oicmt-cm mcMCoScM 



»- m ^ ^ tj 



Sin to c 
1^ ^ c 



* SSSyS*^ 3 *3 t '^ n 5 f*- •- CM » r^OiCMineo o to oi co « cm q> *- m oo co »- »- in 
- <t>OO^o> cp >n Q •- 00 e6 r-~ ^ 00 £ O) •- in »- ^ A to m ^ O) cm o> -« <x> o> o> r- in to 
3 '~eo^a>cM bnoitoino) r^^oCM*- to^-^t-^in inr--tDCMco ■W'^cmotcm r^toajo) 



SSi i:^^ S 3 ''^ 2' 1^3 12:?^ fi S ^''^ 3' to co" in" eo' cm' cM"ofco"o"kn 'To'o'co'of — 'tp"»n"r-'V oo'in''-' 
mcMios'- eoeotofpcM *tP'-»-ff) »— '-•-in*- »-<or-.«-'« menr^ft^ "-Stotnto "inca 

eo eqtococoto^ aoto^into_ r*-to^'*_r>- to^eo"— tn toototod ojeoooinflS eoiiS'5rr^51 cmWoB 

^ •" •- eo »- cm' ■*" cm of to" •-»- ^ cm" co' ■w" r--' cvj eg' to cm" cm' eo' ^ ^ 



— CM eo 



CO cm — CM 



^- cMCMtnr-co »- r- 

ROJOJ^CMCM '-0)_., 
in CM ^_ o r-- m eo ■- 1^ 
»n to" ^ ai cm" of i—' -^ ■-" 

S St 

«n — 



CM CM 0> ^ CM CM to tn 0> CM O CM CM CO in O CO to ' 

cMoop'vs ln^^■^^-0 Kiojcocm^ r^ocor 
-r*-^eMo toajr-r--i— o>r--r-ooo3 " 



lio*"— tooiin"— h 



- CM CO 

- to o 



•^ t— 3 < . _ _ _ 

CM CMtOO)^*" S?^^^'*© 

J ^ ^. n S ^ *" S C~ ^. 2 iC ^ 3 ^ 3 C? S2 <^ ''^ "^ to' co" «" to" eo" eo" m' co to' to' --" of cm" tjf ca o' o tri m' co* co cm" to" cm" oi 

? SSi^^S^ i^Kl^. ^3 S::;S;?2 'S^—Sfi'^ minScOcg ^m'^^ai ^ffliptptS asaJeotpto i^p^(Pcptp 

* Oi'T-^^CMCMF*- i-»-_cocM^<D aDQoo_CM_co uS.— cMCOto incM^rcMco r-^c30>'- ocoeooco Wi--^-?-^ "-^eoiniK 



m m "- ^ 



to --r--goo^-- tpr>-»-T-oi ■weo«---«- cMO>mo>to mwotoi^ •-O)toeo-- 

p* vmocoo ino)cO'-<j> inooineoto co^ajmr- cMCMi^tO"— ^-^i-^cnro 

» cocgr^.asS mr^cotoco <ocMr-r--cO S5Sr-Jsj r^cM — Soo S35So 

OT in" 77 ^' CO r- cj •- in of ^ cm' co' in" 



8>n (p 01 CO ^ 
to 00 CMCM u 



- S CM c 



eg -r- — C 



-CMcoin ^(O(paor>^ 

> — '-e? inco^r-- — 

-in^_^ ^r^CMcoto 

»-" V cm' — ■' CM cm" 



?OJ o> CO o 

to to r— CO uj t 

-_ i*-._ 00 00 in u 

r ^ CO CO w~ CO 



□ocor^tps ■-incM"-to "— op^-^-CM tp«-oitpeM oinr--co 

inr^intoco co^tj)^— cotBoitSo eocMtoSen coep-^cp 

m 01 (0_ coco o>incMtoc3 to^tovto cmojooo oooiffi 

5 r~- r---" p" r- p of op' cf m" «i of o" «f in" tp" r~-" of r-' cm" co" o' to" eo' 

gcMinfti^ CMco5^^ oi'-'-'--* $a>(pa><n f^r-^'--* 

eof^ocMco mcomtoio ineor~~toco KiCMrt^v eoCM eg 



a 

o 

I 






pa o 



5Si] 



51 
||||f^ 

3 « 55 3 2 



il|lM^-'>i! I stiff 

= " ^|lli sulf |s|il II 

5zzz zzzzz. 000Q.cr (TitXt 






.5 



If § fg^g 






J 3 

b3 



II 



O tf -j 

I 5 I " 

u. > 

1? J 

- 3 " o 

slgi 

11 11 
llll 

il § gl 

i s 3 5 2 

I <s s 9 £ 

' Q tt a _ 



162 



Individual Retums/1977 • State Data 



ill' 



§ ?§§§§ iP.ls H^Sa PSSI PJiJ sgi3E§ Sasis SiSSis SSSli SSIsg § i ' i 

pi" ■«■'•- ui ko' o <^" "1 •- ^ «>/ 9 *^ ^ r- O) o CO «>■ Q V <o r-" V o»* t- <o" i~ lo" <o *o o" ** V <o" * V Q CQ o^' * <£>*-»- cy" cm" ^" Q nncj ■- 
Mcj«*?1^»— "'-t^«'-»<D^^'-"^» <oirt<B«» ^"CMCM" ^--dcM t^<^rtr~ ••(ot)i-»©rt»((3« 



8 SSSS3 XRSSS SgSsS °S55:: SSSRJS SRSSSS SSSSS SS^S? S8SaS KSKfflS Sill 

a- • coVm • • -"i^- -»■• • -■■»" • T-' ^'' (-■cocsf* " " 

• •a • • • •• m • y- 



tO CM " ^" *- ^" C 



«f • CO V c© • " ^ 



SSSsi Ss?S; sSSsS SfSiS Sil2? gi.Si^ ??ssl. sss 



sill 



^ ■^^ f^cocy" 



COCJ " ,-■.-"« c 



3 S^?SS SSfcsa asass 8S = $fc 385R8 ^35=^ sssags scsxg gassc asssSi s isss 

t^l o en CO <0 (7> rt « CO <e oo iS cj ® « r* o (B if> o O) V ^_ J) »n ri ^ctnc^ot K eg « o cm ^, 0> cm »-_ r* t- oj -^^ 0» K * <n< •- r- « •♦ « »- 

S(0 0>' V cm" <0 r*' CM* CD I--' « CM* »-" ^" O) V CM* CM* *-" IQ CD CO* f"-' r> 0> OJ" CM* CD O)" tQ <o' V 5' OO lO (D UJ CD* 0> 3" CM" m Wl V O) o UJ r-* o" M CO «>* * m 
- a^RKg assas asasofe sssss fesasji ssisas xrsss s^sqss sssSs sssss 2 s 



(DCM T- t- ■.- »- 



« O ■•- » t- t- 10 



2 



i 8'"?R| gssesg" SHKig sggf ?■ 8g"g|"8 g'stfsSsj! e"? J|e" JSSgS 5";5"s"? S^SSS" 2 s" 



siSgg iS§a£ iSisS ?S2isi SSisS S§ai§? S??5I? S^sSs 55«S£ i?S§S « '"S 
S'l'sg sjKSg sssas jsssg's sggss gR'asis g'ags'sj |ss|s Kssgs sgssg ^ Ri 



I 



•a 



S SSli^. §SiSS iSi§K RSJ.xi SSSas f i.i£.3. SISIr sSlas SS.sJ.S afeSs.2 sasi 
^ li§!5§R SisI? iSSiS^ §|§5i §5.§S^ SSISS S'lis; SSSii iilaS SiJ'il SS'S 



3, 



fl 



<d"« ^"i-"i-"tM' cjrtiricj*- CM 



oco (o »- »- r- ^ CM 1^ 



CO CM f- CM 



» ssssiS SSRRS sssRs ssass ffSKts Sissss Sf tSS S?S?S !?S!ss§ ssfcss a^fes; 

r* rt CM r-, * * o cm_ cd_ 00. ^. « cd_ o o ^_ i-; CO as ^ OS •» o cm_ ^_ ^_ ^_ o ■*_ cB_ r--_ ^_ ■* r-_ en m 06 cB ^_ ?j o iS c5 r-, 00 w cd_ m <q 5i ^, o fr* r»._ y-_ 

S SSiSi i§§S5 SSSSi ?I§?S ?§Sil ISSSs Sisis IssJS iSsii ISsilS S«®il 



cm'^'ciicm' coVco'cnT^" <o T-" 



CM CM 0> 1- 



cocM •- r> 



E 

I 



i 

E 

3 



is 



& 2SS8S S5K8S 38SS2 tC^SSft S5E82 S8S« 

Ok 00 CO CO CM_ «3 f*. as m »- irt 00 in ^ ^_ o r- ^ in in cm to ^^ to * oi co o a> in 

■> CO CM* «c o> p" o* ^-" ^" CO* 5" 1-' oj r-' O) 1^" <D en en 

^- cocoQi-cS t^T-r^qS(6 coc-oSjcm d>inin 

^ co^^or^ Ki-in<Oin r^coeoco^ cocO"- 

•n co" cm' 1-' CM cm' co" «o" V ^- - - - - 



S^ t^to ^ -i-cMin^-in >Q>Q^Q5 

^ h- 5 en in m -w 1- rt coa>ow(=) 

»— r~»nCTi"— to^"*nr~o co*-<j>coh~ 

cm' co' <o' 1-" '«" m' 00' CO cm' V T-' h-" •-" CO iri o cm" cm" r-' 



MU SSgSi ?S§t? ?fe§S? 5iaS 

3*" cm" gf 2>" in 00 cm" -w" 10 oj V 
CM « coQ>inQ-- in T- o> in 
01 O) (O ina>a5<or^ '^ co co 



*-iO»-»-5 CDtOCO'-C 

So^^ocp r^ f~- tr ~- ' 
CD ^ in ^ CD (DO 



CM COCM 1- 



^ CO T- ^ 



u» CMoor^vcD r-cMfloOO <OQ'-cOQ T-Qcpr-Q QOiujor- iDr-.co»-oo 0>OQC0t- cMcofficDCM (McocMt-v cocpcpcncD QC2:«<5 

W o PS CO '^ T- CM to <2 t^ Q C3 9 to ^ ci ^«■^«<n<B Qinu>Scn cm ^ d f~ cm t- *- * cm a> «cncocp<D to cB p Q cm •* cd ^ w co ^cOtotri 

N o CO 00 CD CO m V <o K CD r- i^_ iM_ r-_ i^_ to en co «5 m_ n cd oj iA in «q co ^_^ 00 ^ p r^_ r- co •-_ * ^_^ t-_ ^ cB_ r-_ in ^_ oi co ci ^ r— p cm h-_ i^_ »-_ co 

W <ri to pi o" ^" 0»" 0» *n P" *0 V^ * ^" '~" to" to* cm" m" 10" o" <o" »n" cr» eo" co to" 0> a»" co co' cm" h-" cm" m" h-" co" co o" cm' ^" 5" h- p' cm" h-' in <p eg o" »- O* co 5' f*-" 

• (— pffii^^ lOt-coincD <i> r- at ^ 00 vCMpo*- f-r-3cM»- ct>h-*cDcp r*toopCMCO cop?r-inr~ ptooicD^ co«rtT-co r^in*^ 

* CM ^_ « CM_ CO ^_ ^_ ^_^ CM_ r-_ p CM_ fii flO_ r-_^ eft CM w r»_ »n <D_ ^_ * rJ co ce_ in r^_ ^_ ^_ K- ^ «S h~ * ^ oS (D_ <0 r-_ Ki_ in r- * cm_ --_ co 00 cm r-_^ co r-^ t- ai 

Sin" co" T-" 00" -r^ m" o» to" ^' cm" ci *n to 50" w" v" cm" in" r-" V in •-" cm" r^ 00 p> to" r--' ■^ *»' V^ *n r--" ■V cm' q>' cm' to" •-' v" cm cm' eo' ^ co cm" 00" t- co" o" cm' cm »- 

1- ■•- (o»-»- vcM ®Pi»-i-T-»~ CMcomcM CM ^ a»CM Si r- 1~ <o r~ »-cd cmcm cm 



fOT-cvjt^o> ^oomco^ or^pcoco »ncM^<oo) ^oopinoo <o^t-oo'~- T-«po>cn o>pot»-»- oiC)C30>eo o>h-mr-p 5POTC^ 

r-cj>enmin ppojcotO cytoinrtf— tOh-iD^m i^T-mmcM Of^-cocBp inr-*--3 r~ind>5f- gi'-^CMr- wh-coco^ ^CliQCM 

<oin^O>d^ aSpJgt— ^ <oaS<«coc7> oo-«rt.-3 mcocococft --ojT-cDrO ct>K.^^S cor-maicj* fMcor-inoo ^oo^_r-oS inpcDco 

2P ^ * co" p co' co' oj cm" CO V p" to m' r-' to' in co' co' to' »-' co cm' ^' ^-" n' »' p' O •-' f^ r-' cp r-' cm' 3" co <m' to' »' <o' to co' "w" co p" d vQ V co ^' cm <d" co 

cocopvco ^mcococo cmoBcoiO'- miritMO)^ oinr-CMco inpcO*-'- p^oi^r- pincM^c> r-in'-r-o6 oit<"4s f^mcM^o- 

CM*-^r»-tO »-CMCMCO^ OJcOcOCDr- •-a>CMeO^ l*-COinCDI^ eOrtcOcOtO O^CO.-CM COOOCDtO OCMCOO^ i-ptncOCO T-CM y- 



I- CM ^ ■<- y- 



m 
e 
o 



E 

I 

oc 
_ s 
5 ~ 

I 

10 * 



I 

5 



2 

E 

s 

? i s i S 5 3 pa _ ^ 

[3 3<ssl£ Jlii 



fl 



II 



lit iSf 



fl s s 



illliiiiiiilli 



=1^ 



iff I 



LiJl lllll lll^ 



Individual Retums/1977 • State Data 



163 



S SsiSS SSiSs sS25S SsSsI is2S§ sSISS? s i^8 ISS^S Bs^SI s?i§? I ' 'r 
3 s"~i«!"§ etf^Ki's ^•""^■s r'"°s~ SKiS'-is g~~'- •«" ss- S23S~ t~ss" rss-'s - 



assss ssfss sssp? t3-5s ssKiss pssss s tss ssssa asfis? 22S?s s i is 



Sl§5g ss=S5 5?JSS isSsi JSI^Si 8SS58 S8§2; RSS8S S^SiS sgSSg s i ig 



-S "• ?i' 



a-s" 



9 iSS-? isll§ ;g5g« 2S§s^ aSSsI SSS^S S^Sf; SsSSS SSssi IS??? - ' 'S 

• CO V • Q CJ" ^' T-* 0> 0> • Q « »-■ I*"" «> *0 fM" *- iri • 1- JP* »0 Q to • CO >0 CM* *o •-' * to in --' o> V V •- 



iSSSS SjS?i ifi=Sg 5.SrS§ 5g«S§ ?S?s.§ IPs? SgSig S5§SS 5?i§p § iS* 



ii iS§§5 SSSii §g§2£ S3SS§ iliSS ?§5sS SSII? Sglsi Sf §iS ?§g§i § I s§ 

2 *' ** **^ 3t "" *o »- cm" gj w o" »- »- CO '^ ^ r pj i^' o r»- O) ^ «' erf * cm' w' (^ ^ P" SH jji V to « tri r»." * f^" 2 »- oi *- <£f oo cj ^ 



^ Sl5l§ SiSSS i3SSS gS?gs SsSSS SgSSS 51=55 SSSga |gi§g ?sSS$ S5 ig 

5 ~-a>-j5Voj 5gu>u>j{- ~■^-'~■<eg assje" ?Si8!!£ S">£"»;2 8°>S!B" ^Silit;'"* t'^?8'~' "3S'°S "S* ■•' 

3 *" ' ' 



1^ SScoh-K r^SSlSo) cm8'w5(D »oR5Sr«- *-<o5SS iAnNSa S8o»»-K Ar>{iAh-A XtoRR* 58*^R 5c*j c* 

3 ::"r;;s! ^vi-'"3i s"''''C!* t£Ri£" sRiaa^ S'"-"-'^-' 8>""i!?ft-" ssa»"" 2'^sk' -as's ~"ir ~ 



■B g 

It 



I S,ll||. ISSgg l.5.5.s|. Ss.E.li. nM% p.S.p. i^.Sgg Sigp. SI2.S5. BUM UM 
I sSSSi ife?s5 S8i§s iSiSi s|§^^S SSSsa 1^558^ ii§i"S ISsS'S ?e2s§ 2r'I 



cj to T- n ci 



■B 



ai-t—OCV'- ^toojineo oofficp^w h-^-ooh-^ co^fM*-CTi cotor-^-in ^fodj^T- ^"-^no ^^WWCi tnco^irt'^ cm^oqcm 

.-lOdSrth- rtr^epf^iQ tMQ^in^ tpcocsttocM ^Ar-tof- wjotp*-^ inf~5i«6^ i-^o^inr- o^c^Sa ryiooc«*4 ^55^® 

»- ^i^^tOio ^cMOOTco noBrt'*_S *i^i^rt— cftftcMt^c-j <c(o^ — cm CMif>(>^_^cM (M*u3'~K. ^ncT>afcH irlo?3o* AaicBfii 

rf Q r>-' ^" oJ r^ ci" cm' q" »-" r--" •-' •-" «5 oi ^' g> o> »-' ^' o ai t-' «f -^^ q » ^" in' c> f^- ■- ^' Q ^ Vi CO »ri' ^' m m n id •-' >^' Q <P >0 cn »o '-' *-' V" i^" <^" 

9 ^tor-5ep ommocM eocortqjto Of— eortr- wcor— <oS o--i-a>^ T-ft^oj* <P'-4ft'» uSoir-tMrt Sooio'nr- r-Si^^ 



5|| 



S ftSPff? f-pQs IS£S?S SSSSS SSKSX sgstt sgsss S^§$s ?S«SS SSSJS ssgs 

<o (-._ * (D o> <Z) tn v^ ^ oo cb CO h- CO a> 00 cm h- <o K «S r- ci * * «o *- m aS o_ cm_ co ci o to r-_ <B P- ^ S» ^ ^ in n r- co en o K m A 85 ^ o> *m 

•^ *9 O" ^" ^ '~ rJ ff" ® 'Q ^ <^ (B Q »Q CO o o Q »q' fO ^' (© cm" cm r-" co' CM Q IS o Q> cp" ff> V o> V co to >q" q' V cm' ^ V od o r— ' ^-" co r*-" V <©' cm cm 

^ *5oO'-<o tOQ>'-vo coCJiScot- r-i^'r*CCM cmSvcmco ^^cJ^WcB o*winT- QtncMuSS <o*-^-f-t- ^-^ococo >o^tof— 

r« ooocoor— oiSooor^ T-ScMOtn K-cokAinco mtSAtncO t-oiao? ooo*~tn 9oco^? i-«^o>o> *-aS(oo coto«-<- 

jf ctT --" co" in g r^' o ^" ^" r-' co' cm cm' f— " <d' r-" to oo' o" cm' ^' to oo' ^' m' co ^' co cm" cm" «n" co" gi V ^' oJ r-' (D oj cm" r*" r-" o" i^" co* ^' m" *-" ^" co* r-' r-' ^' 



^ 2! = 52 ^ S »- !Q «P in t- <C (5 o ^ 9 3; cm op id s cm co •«■ co o co O <o 3 cm t ^ cm cj> (o cm cy co q »- <o a> -w a> kO co to ^ <t> u> eococM^ 

u> jnoocMoa lOOi^^aQ toto^con c5ooqcma ^uJh-cSr* ^o«c5^ «>'-Trb:»- r^cpv^Q? »co^»-cO Ar-QcOQ *^oO 

« «*i— h-rt ^^_i-^« ^^^1— o ^r-m^in ■-MS»n--oo t-_ *•-«»- r— _<o<dcoo r-ffiOcN'oo r«-»-^a)tn oo*(m3S ^t-in?^ 

SCO V a>" cm' T-" o uj" r— lo" cm' [-' 00 Oi CM ^' -•" Q iri co* V co «* •* 3 »-' *-* <-•" V «" n in w> m" ^* V «o" »-" o" V cm" co" t^ uj r^' <o ^ <p' m' m eo" pi o «' ^' 

^(oNr-»flQ i-coa»^cQ KS,-o>q o^cmcOio ^«(6Qr~ ^^4^CM cm-^SSW "-i-®** f-WQO>K> <t>^i— csjto inco* — 

r- ojT-dJtoeo 9>o<-cM<S tocMcodioS ftr---^co ^^Acoco incM^CMco tn^otscM <Oo»— f-cO a»cMtoinin ^r—ojinin ^cm •- 



CM in 1- to CO 



zS 



r» (OQ(0<00> r-r-T-CMtp OQw^-r- tfir-r--T-a> ^QS5a>io o^coajrsi cocM«ptocM <Pr-OJC9(o oopma>m tOtnvr-r- r«-oop^ 

s; assKs ffis;2ss, sssss^ sssas Sssss ssssis sss's; sSass sstssK sksiss ssSc 

Sc-j ^ r- in r^" ^ o» tp" V ^ eo cn O m' co" r- «" -d o>' utT »- in" co cp" in to >n m' >o lo «p 1— — <o* r-" o" o a> cm -- co o *' co co ^' cm" co cm ^' V m* 1—' eo 

. «'-§SE. ;5*5S. S^SSS SSSit S8SSS S::R1S!= SSkS" S3SSS SlSsR "SSSiC '^S^^ 

JO eo' T- »- T- t- cm" T- .- cm' 



ii 



E s 

K 2 
5 I 



5 a 



I 

5 I 



si 15 



sSaSir uflil si 



-sg 



ilai 



llll IJlll lllsl lliil illll lil 

3222 22222 OOOO-lr cAdJK'S SSiH S9£ 



til ?^°'i 



164 



Individual Retums/1977 • State Data 



1 



I 
8 

IS 



I 



I 
o 

« 

c 
o 

% 

E 
« 



I 

E 

a 



E 

I 

tc 



I £ 

3 o 

o 

•> I 
I ' 

E f 



E g 



« 



5 1 



5 3 



« r--(Dr~<ocM CNJ33^f^ mcm^-ocm ^kOWOf*- io*-oooeo oOt-(Oio r— ^m.-<o r---<omo *-3tMO<-5 h-cotptnco ^'''St- 

C aSCSS XSSkS 28RS8 ?3Sidt S858^ S85C8 :2SSS5 t°SSS sSsSs S8S5ii SfeSS 

5" 8"<»ss;5 ss^^s ssitga" sssss s'ssa's" asast ssi|s"~ gssfes" a'^sjgs '-"sasa ■"rr"' 



S «gS'^?6':r fOfMaeJ Q--^<ct^ f».^jr*o>CM f^Si®' 

« CMOCttSSot or-r*_5Jo» oi^<Mt-o co^csj^io ^rtoSS^ 

8 If) T-" (o V oo iQ ^" '-" "> ^' 5 <p CO cj m cm' id »- *C *o 'C ^' ^' ^" « 

r-'i-tninT- <oo<- a> A^C4r>>cM r>-in(Ovcsi o^cyot'* 



8' r-' g> cm" T-" ^" cm" (p ^" <d" cy «" eg m ^" r-' c\i" V ^-" to »o' o>" aS ^" r-' 
v-cii-cvj <ooQ»-»- inintoojco (ocJoocon '-'-■-eoeM 



— ■ — ^* »-tnr-d>^ mr-OT-^ mof^oiio ^ 



,^ ^sss 

in o_ f^_ O) «> ^_ fy o\ T-_ 



§r-i-<o«00 |0«><55t- <OT-cvjh-to a>ooif>v(r> r-tor-ujcj toooiocsj c5--r>-.r-.v ^»-o>ori ^Q»rt--f^ co^tomco Q^?ya> 

h-r--<Sh-^ ^^Adpeo f^T-rtoq> r^3i»-<Mr^ K-^h-tocsi a5h~^tprj mio(0<7>CM r>--t-^<MCM (MOCNto>^ ocoiocMip »owm 

loK-CTi^w otoooirt oor^r~-oin oo^coiou^ K-f\(oorfo ^(oSioui tO'^tS^r- ^o^tocj> h-rsi-^i-^eo ^cacooiO (CoO'*cm 

T^ 5 ^ ^ a t: *P 5 *" "^ "^ 2 *^ *P <^ ^ 51 ^ \Q "O 5 ^" ^ »- O) yj o Q to od o ^' .- m cj cm" <o o> ^' 3" go 3 ^" cs co ^" V co o ^" r*' p 00 ^ co 

• ^cMOCTie? oi^CM»-T- o^^r^op ^CMa»ao4- d>4<QtodS o^iCcM^ QtoouSco ^rScsjcirt rt<r>cH*-(D ojtoefioicsj ^i?S» r- 



i5cMi^->-g> ^j^Sior* ^*~9C>v QQCmotj- JoaA-rfo «cnono '-Ww'^'- Sjg«ia>'^ £AQS3tAd> .-cmo-*-* oitTSvA 

»n m* m" T-" o en cm co «o a» <p' 50 cy r-»' r-* o» cm f«-" cm to cm" iq f-" CO c^ g> so 1-" o «> r*-" V 1-" o c> co <d <p m to" to" to" m — ' t-" to ,-' to" V eg' u> V 10 o 
r». T- .- .- * CMCOCMT-jr SM""5J3 »- <o * « * ^- Si K- ® o p cm CO o « eo tn o A rg uj'-ogco cMCMOijoto cm co ^ 1^ to cm ^ • .- 



»0<3) 



SKSoii^^ iSS^-wW ^SSf^S §3?*t Sr^.-rtd cmcmSm*-^ S£«tno) SS^ScM r^'wKSR SS>1SSS SS 

<-pi^.-T-_ lA^tncMCA eotnuJoen inaSco»-o mcMcoT-ft »-cor«.»o<6 ointoi^64 r»-ocM^<o m^or^.- .-vcm«« h»rt 

of to"p"rf>Vc> o> *o T-" h-" to Vto'topT- »q"<C^'coi-" tOCMtoiot^" "^"cOCm coco" r-." co" 5" CO r-' in" cm" o' o" en Vcgmu?^" ^"r-"^"^"cM ^"^CMtri 

5 s*^??!!! RSi'^s s'"*!? sSskJ" RS882 jjiiiaKai jr-|^,o gs^RjjB a^ijija ^g;,^;^^; o^. ^ 



8 ~s;e; 

O f^ lO « 

3' 



o>^tor^p> ^tpcMCMm r^**-ioo> ujacm^-o ^.^coo>r>- »-pco.-cM *-cot-cm^ inm^-to^ co«too^ (o»-r*CM 

S>cMr~coF- r-tfteocoio cocmcmo^ lomwto.- CMtncMCjco CMcBcMtotD .~r-»-o»- r-Stocpto CT>ot--p'- ^oKo 

jvj.^totO'v cocM^T->o in.-o^d> ooJO^-^ cM«nr-^cft oorouScov h~r^co^co ocoo^to v»-u^cocm cocmK.^ 

asSKs BKass S8s«;e s^asa jgas^s; Sisssss' scsss ss'gss ssass 8h::'s" 

Ato.- f^ ^.-.-co»- oin(or~CM o*-r^cDv ot^-co.-.- vcm^-i-.- CM>o«n^^ uiT~»r~CM .-ococoo -r-*- 



8 K85K8 i'^aS SSS'R 3S«S5 SSBgS sS: 

rt — rtiAotn *ocM^.~ CMor^oto rtOh-tnw CMtor^oto cScmc 

§" o>o"q>Vop cg"r- 

t^ T- «CM 3 1^ ^ 



- CO h- CO eg h 



JCM^-CM <otO'~cgcQ ^-^o.-g>op r-<oco<oeo ^'-Qr- 

J^IOCO ^ CO p 4 (Q COCOCOOP (OQCMCMW * ^- * CM 

S^to»- tDf^^«to cSt-<5cm^ -^ino^o ocmcmt- 



giA 0)T-T-<pr^ r^^incoto cQ>-<OOr^ inegegotco rgo>r^co«o tocgAT-in r>~iDO>coeg acoiA^ 
go* ^CM»om.- to.-^«»^ (o»-cm.-.- ^CM*-r^»- t-^coocm rt.-^^^ r»5icMeo •• 



c mpcotnco cooeo<D^~ motcoiop cm m r~ oi o> cMtncMA*- cor^cnap aocMr-cM^- q>tOcpoc9 cor^^tom into.-^iD t-vtsh^ 

^ ssRjft ssrSk ssisa ERaas ssssss ssesss asaas rksss snsis stssss sssa 
s SSSS3 8s"::'»8 ssiss"!? csecs sssax ac^s'tfa s"ft"s?;° ssks's s'asss tsj-s's '^^^^ 

<^ in »- CO.- .-.-CM .- .-^.-CMCO CO r-.-*-* 



"^S'^S'" e: 28 *" *^ *^ 



m.- i-qp.-rgcM uiCMVCor^ torMtoooo> cotooQ^p copf-tp^- -wf^ior— v g>i-r~toco ocMtpAm lotoegpot .-^$^cp 

peg 01 P «0 a CO * .- eg in CM © p cm r- r— ^ r- tO t6 Q to ^ n v p tft ^ 00 .- cm ocmqooco eg cd « ot cm cp to r- * »- O c^ to ffi 

___,_^. into_ ■wojaJcoto oto«— o>co coiomcMV ^.-^.-o tooooh-io ootooiior-- r~wcoo^ looir^mcg t5c5m«5r~- a> to ^_n 

rf m" «> p" h- 59 Q ^ ¥■" ff> "^ fd c7 ^ ^ f? 'fi eg o co ^" cy r-' p' co op r - co en p en t~-" co to" 00" cm' cm V <o eg o cm' .-" eg qy ci V ^' tp cm <p p" og" V to" 

9 tocM^tnn ^toegegto to ^ ^ .- di <o co m p to p m A h- o r-^ton^ totoh-r^co ep ^ cm ^ ^ tnco^toto egtomm^ cmiA* .- 

in.- .- o.-.- ?J^ to?j-.-»-.-?g JQcmW'^^-cm n oocm ^^.-trf .- cg9S eg.- cm 



S SogSS "8-SS S«SSS S8Sag SSSWS 'S^iSS SSSCZ 3SS!at SSSSE SC~S!8 °gs° 

ci ^, f^. CO to to CM_ eft ^ to T-_ to * to <5 CO p ^_ to ^_ Fv o o5 "• co *_ ^ ^_ to * ^_ to to to co .-_ ■« to ^_ p to ^_ to •» m to to oo_ r-_ ^_ to io_ o to o» 

^ p.-rtrtto ^tncocMto .-^coSir- cm ? to p 10 CN P" ^ ?3 " tocoC^to r^ 8 5 ^ co egtocgSco to S io v S S t^ r- S o eg ^ • .- 

t\ 04 .-.-T-^.-.- ^CO toCM.-^T-^ CM^^-^i-CM CO f^ <r> tfl.-.-to <- Cgr- CMr- CM 



•- eg_ S to to rt ^ to «q £ cm_ 5> m ^_ to o_ 5_ 5 S '-^ .-_ S to_ to m rt S t»._ ^-_ 00 S c3 p * ^_ S cm_ .- to di eg ^ ^ R 00 £ .-_ ^_ tn to K S? S_ S. to 
5Q CM 5 K o ^^*"^s| *" o S ™SS(5^ ^SSS"' Sr-pitoS .-ocMOTto ^ to v .- to to to S ^ o 5 to to r^ o co cm • cm 



<p ^to.-^r— ^toag«<o to'-togjm Acgtocgto ».-egmo> ogtop^Oi r-m^r^-tp ocMcom** eototo.-cn mph-tpco r-cM^co 
# OTpr^oto PPto.-P to.-toc?p oieof^cMto cni^cgOTCO to^io^m CMioopto -^ a> ^ o> ■•- ^-cM.-pto ootocgpcp pp>9>to 
O *o*v.-^_ eo^to.-fti_ toco^oStR ^egcoooio riiotoeoto eM.-f*-CMS cM^r-^to o>«-^.-o CMf^tn^.- .-oir^toS oo>cgo 

§ S^i^l KS§5a. Si5l§ 0iiS§ SiSS^ §5s2l a?iSH §s5sS iissi ^i2§i So?s 



SC^^rC^tr'" 35PM^c!>3 Pf^PtotO tQeg^mg) ^opioa} ov.-egh. .-<opo>«g iT>pm»-.- mo»oa>co o>h-<3>r-p «-p<3)CM 

t;«55>2?£ SS^"" WQtortt Qi^tfi^to '^'ifflffiS or^totop ior^*.-to i^toft^r^ a>.-^CMi^ vKcOaoto ■*?giocM 

^ ooiov_o>tj) *_pcg'~-^_ to_cnvto_C> to_^to--_o to_cototo_^o> T-CM'"-to^ oiK-.-vo tor--iOOTO> Sj«r--ioto ^ao.-r-to tootoco 

2p" T-f op" CO P tocooicM'to ^"pto'Q*^" eo"tpco"ri"to .-"toeg'Vr-" Vog'p"o>"^" r~" r** to r-.' cm" 3" co* cm" to" to" to'toto"v"eo' p'oiow''co* V cm' to to 

. S.S85S JSSSS SSSS::. iPSSlSS gSSaS SSSkE; 83i?Ri SSSSS SS5SS SBSiS ta~2 



r CM .- .- • 



.- CM e^ -- .- 



CO tOCM ^ T- .- ^ 



.- .-to 



CM .- .- 



311: 



( c ^ o 

5 2? 



Ill 



f tls«i 






fl 




Is 

o 



a A o _ ^ 
zzz zzzzz oooa.cc 



J5 



C n f ^ c ^ n 



j 
Hi 

f- « ■n 

111! 

o o "a 3 

?(L - O 

1 1 if 

ph 

III 

liil 



5 wf~»- Z) 



:>3ss 



00 Sm 
i-Q. 3 . 
S<a.3 



sill 






8 a 

o 



E s 









l°a 



z S 



illll 



ll'sl 






II 
1= i 



Individual Retums/1977 • State Data 

3 ssSSsg SSSi»s stSSSSS §iss8 2 « ' SSEi. sg.sSsS aiSS? 

i «""''g"ig SgsESi sS^iSS. ^'^SiS. 5 ■ ■ " = « ^^'^SSS* S8«?«P 

i ^SRi?i isSsSs iigSsS 3«§S§ s sisggs 5§gg^§ SSSS? 

s --"agsi «;sgi§ !§!§"«'■" '^i.m s ?'«*^" «'=«s« «='"' 

"J, _ of (r> cr> en' m" crt <C> ^ 'w •- ^- t--" m «o 

TIWIWiFIIWifllilifmils rslis¥fnisll~?ll¥l" 

5 ^ggiaS ?i5is^ iSSS-'' ^§^ss 5 "«??g'S g^SSsS 5^""' = 

ft S£g§ gg i sgi a §• s§i xs-- i i" S'sg R s 5 § t g K g s § ^ g 5 s s " - • 

sssusss KusagiB agsass srsss s ssstss £§*§§§ § s 5 s » 

^ r~- at h> in iSi ioi-~Sninc^o> (--cSt^coio^ -^i-p^iS^— JC c\{0Otneo<^(O <^_rtcJ>cna^«S »<£><>jr-^^ 

a sfcfsss £"s"s"5SS a'SoSss gsas;!;" a ssasss -aSSai SS^sr 

* ^^9^e\j^ Sj?i"*iof=-&i ^^oBd5a>c-> evj^oaStvi 5 • ojOi^r- f^-SSaj^eq <-i^^ 

1^ i^r^a> -^ Oia> o CO lo CO o g- ^ f- to cy — eo S c> lo g a; cj 2* 2i Si S 2 S S? 5S 5!S S S ^ ?; 2 S S S - 

s ^f^^'sss^ s?^"ggs"si" ^'sss:?'"'-' S?i^"S^"^' « «^"5"s«s ssssss :;*^ 

™ ^ .-' (\j csJ e\j cr." cri c-i CO <£> <T) ■«" (M ui ( — oi tn 

» iSiiss SisSSs sssSiiS sgiis S ssSsis sssSss s^ssssk/ 

S sSS^Ria SSSSt;^ RSSCSf;' SSi^'eS" r" SSSSSgS SR3S§S SSS"" 

g aiSs^i-to «S$^rt<x>U3 ICirtoSc-jooi-- <£>KiO)--_aS g | ^•rnr>* r-axsooi.rt <Ap~c->^; 

^ V ■^' ^ oi h-" ■^" cm" eg --" -^ m a> c\j to ip ^ cm" "^J ^ ^2 r: *!! S —T .^ _ .^ »- ,- 

0| .-.-CMrt-^rirxoiiio^tOuS^-— '"^^^H ^ 

S si§8§S kSIESs siSisS giSPSi § sSisSi siiiSs sa§5? = 

§■ SSSS^'S tisssgt 53SS'- SSsg"? •:? SSS'SSC SSS^SiSS «s~ 

c> t^ -^ r>- o •- CM -« <5 ci SS o 5_ o ^ '^, c5 ^-. K-_ tB J^ 

. »-' --^ ivj' (nT iri trj" r-i m CO to" to -v' ■w" ■— ' (^ <^ oo <» to 

^ ^^a>cMr-.oi co«>nnir>(o .— oco<tj'3<k i/>t\icoeu»- « ^r-iooo^u? tS^^^SSt; t^S^ST^I^SS 

a isfcssJG gfessss sas^is ssecS^ S ssssss S2;:5gs eSfcSsc 

s assiess s'ssstss aasg'sg ^SSS'^ 8" ' 'sasss asssgs gsss^s 

^ ■^?5CT>inr-coo?y'^or^iococNj?Sto3 r-.^_<i»3i« g .-.---csxMc^esj-- 

at CM— en--'— -—CM-— ** 

t» — 

s" ^'SsS^g isisSS gsS^""''"' iSsSS g "5SSSS ssssisss s = ~ 

t" i'gSWS ffiiSiSg sis*-'"' Siis's' g sSS^'sM SSSsi? ?-'"' 

I i3i§Si SSisgs gisiis Sisgg S s§i5§s iSSiSi §§§.iS« 

s" i§*ggS sgS'SiS S'SSS-"'"' siaM g SSSsSi §g§§i? 2^°' 

^ on -^^ <o r--" (o lO in" ^ -«t eo m" ui <o ^ S 5^ co" c^" S rf 
(^ 

JSi --uno)?GT-m «)ai(oSiC«— 3un'^<M(MCJ o*'*e^«~ jm r--<B«-tococ»;i 0)_ai.r--_eo.eqir) co — «(Or-_eo 

_;■ e\j o" r-" V tp ai en" — — <t> c\j r-' <m* ^' cm' — " r-" eo gf (o ^" lo <2' (» S H2 ^ fi i?^ f5 2 £y S iG *" Ex 2* ^ 3i S ** ^ 

^^ O co" V' ui" oj r--" un" r-' cJ o (p s" ^ wV to trt « ^ •*" to" a> _; ■- ,_,-,-.-.- 

0»-»-eMeO'Vuiui<0(Dr--r-LOO^^»-— -w-— uni — (p «^ 

jg * 

g siSsis isliis §S2a§s 3£^§s S iSiSif §^5^^^ ^S?3*''' 

•2 SaSSftfc SSSeSS S5SSS'-' SS'SSK S" 53SSS8' SS&SSS 5""~ 

JI**-— 2S-— ■«-c\it^-a'0>eoc3eno>'- Si^Of^o* Wi^,___ .- 

- 05 r-T f"-" (O (ff tf> US' -w ■^" en" r--" -v" ■<■" o" (O" en o to _- 

s Rsc&sg sjsssss siQKS:;? isgsi g ssssss sssags s§iS*§g 

c^ tor--if>(b^aS oco--'^<m-- ■SftococS-^aj — ojonr-- 5 c<jftaSoBcN(0 «v{-— ffitoi^oo ooto — cno> 

^ SSSEiSS SKfSsiSS SKSSfcS" 5S5SS R SfcgaSg StftSsS S"3g3SS 

2 r- en ob •- — aS "^ ca rt — — r~-, r- <J> ■? co v_ lO <£> <B — O O JS ^ a r— * — S o — _ ^ O un r— r^ c^ — 

^ c%t r<^ CM CO P5 <o en <£> o oo en co ■^ -^ ai e\S on oi" w> cm r-' ai ^ .j- .— -—.— ---— cJ-— »— 

1 SfgSss sSSiSs sSSgas §iS§Ss | iis5§i ii§2sS i3 = §9 = 



165 



ssasg 
icggs 



* t3\ CD l/i ^_ 

2 tn •¥ a> 



eo m tA 9 iN( 

•• k/> i7> un (S 






^5" iSSs^ 



8-— OT en lo 
ey S> o -rf 
•— _ 0> S^^ Ki og 

(O O) S oS )>Z 



S lo en S r^ 
O) n « •- (O 



EJsa 



8S8S 



If) .- » ^ c> 

5!SS83 
S2SS8' 



SSSSS 



sEisa 



S S 8 r- g 



e^J esi ^^ ^ »Q 

3cO evi r^ oS 
r~ r- CO — 
ScJ C3" •- qp 
Ul ■- CO * 



e^ to c? o cp 



isSiS 



A%S 



C> cy ^ ,£,■ o-,- o u 
— ii V> M «A ^ V 



<^S353 3333 = 3 



."I I ^5? I 

! 5 si ■iff ^ 






|i 



SiSSSA ;;;=;:;;»» a&s,^&s, S 



laSSS I 



588888 8288 8. t §£§ 
*«AMMMw* ***^w)-i_fc EOw45Se 

mill iijjlj |lij|| 



^ *^- '^. ^ e3 og ^ (O « p ^ 9 Q ^ 



166 



Individual Returns/ 1977 • State Data 



ill il 



g r- 






5i.|g^ 



— f * ' <c cJ cr> evf tr» <^ r--' o ^ r-- ; to r^' ^ *- 



« »§ 



liiS 






o S o £3s 






"■5S»»' 



Stp lO n (A S CO in cij Q cvj tri o 3 9 ^? a> * 

S • ^^ «^ . 



^ • • m<om «n ^ (^ evj r--" o JS '^" " 



^, K S^ if» S 



S 8 IS^SS £ — S S S? 1^ ^fslpp^* s s f~- i" ? 

at * ""'sfR 5!8sss 






SSSJ 









r^ u>cmS5h'^ r~cj-^^oiio gjcSffi*^-* 
^ * f--_ r>- o (B 0>_ ty (£> csj * t>-_ CT> 0)_ ^_ oB « -- 

J2 CM t» S S 2 ^ ^ S e^ ^ 52 ^ -S S * 



*- CO <0 ^ <0 
(o r>~ lA (2 ^ 
•— CM (Ti ?>> i/S 



t" TC?43?'"SJ6 (oigiocMin-- S2'~'''3i^l 
^ ". * <8 S i« ^ S_ S oo_ cNj S r~-_ 5 S Si S_ ■- 



^ ^ ^ 

•- « CO n ui 



n (Q(Qao>-cga> m^O>--iAC«j r-e\jirtmiO- 

(9$ r-. CO ■w_ -— O) o_ o oj c^_ rt> eo to o_ f--. (O * 55, 
£2 ?>i~~S§So c\«Smr--CT)5 SSm<6" 



Siiic 



Sr-.S'-r~-c<j r--i/>5»-<o^ oo<p^"-c-)- 
r^ '". •*". ® o e\[ cQ in in rt esj r--_ (o ■— _ 5_ eg cm • 



^SiS'S^ 






tn rtcot^ocgr^ ^CMincMf^of o<o?o^« • f«^tr)»-mop 

_r of>— tr)g3cK>(0 ' — t^Jl — -— mcM r\S to -— o in o r^ r~- •— 

•^ '"5 " «r 



S^ASc^mr— A^iSS^Q Sc3SSS* 
.— <fcr--(i5?Sc3 r^rtiScD^aS coc3)5F^r-. 
in O f^' <e O m" ^ o" ^ ^ — -' tsi oi o o' ^* m* cm" 



GO ^ U^ CSJ ^ 






hi 






^ <o«So----0 •-*o<ioiO csicu^as-"** 
.- m mco«>-— O t^»»~_ifttOc*j 0)0>c£>oi« 
j-T CD ^ »— CO CO o> <£> ^ o> O ^ ^ '^^ ^* " 



«0 <0 CM ^ ^ 

o <o CD A r~~ 



»-• inoiScJ e^cor--c>^«o5 f~~CNt(0«no S 

* ^ co" at r--." m *-' ^~ ^ to e^J <C 9 m" ^ to cm" 



S-'giSSS^ s" 



9s S m dS 

EsSs" 



IB ^r^CO^tOtO CDCMO$97? (pr-.«-r-.^i— 

^ ^cor^inr--^ iZ^aoScnj A0>o>(OA0> 

g (CkncO'Vincn inO>>— cou^tN ^inr>->— oicm 

9 ■ :C"SKS"S SEfSSg'S" sssss"-' 



'^?Si 



°iii?5 §^3§s§ S§s§?= ie§^§ 

- ^~" eo" co" r--" o' to o)" <£> co" ^* j»" eo csJ jo" •- o> to" 



g SSSSBS 



r>~knino>9Q <pr-^onm ^oq)>-nu 

cpotdina>^ ^5-— ^rt*- f^<pco3S- 

to cm" to to" ^ o>" ^ o --■ ao o ■^" o u 






n '~9SSSSS '^'^S'~~S^ S^*"^t'** 

{2 % t>^ S S in r5 o S S <S S c^ o^^eo*~ 

•3 r-.' cr> m" <p 5" cj m" cm" •—" ^ ffl" «5 w" O OJ " 

J5 evj *Ni^c^oJ e\j»-eM..-?i'^ 9>n 






5 ^tsss^ sss^gj? 5SSS&5 s«ass 

(•) r- 0> ^ to — <0 OOicbcOOO 06 S^ — Oi •- ^ ^ CO «S M 

S* r--" cm" ^ a> to" eo cvj to" r-" eo o> 5;' cnj « to" n •*-' ^*' <C o*' 



ill 



§ siiSSS i^SS^S Ssa^?" SS^§ 



^ CM in to 



8 sufsststs ssgcftt sacssa gasss 

(O ^mcoo--^ ^eocoesi--^ eoootO"--- eotS>— too 

^ m"^'cN"VV-«r to oi c\j 01 V to meoto"^" (Ott'inA^* 

X CJ cp O in to f~~ * ^ m ir> in ^ 10^ SSS9^ 



5 SsSiSi §5eS2S §iiS£§* §sSii 



M toto-.-ojr~^ ojm-— cM^r-- smco^^esi ^mcscsjev* 

N r--.-o.— in?) «r-.or--<Si<o ocvJ-~<i'— cJ r^ojCMinoo 

fij coio^coooo) "-coin-^mS MtO"-(OC\i<o ■^eotoinf^ 

_f o CO r~" iq" '- '-" op" o>" o" o*" CO m CO co ^ O*" in i-~" o e\j to in" 



^co^^'wa> eM.-.-^r-~c>j qioq^^'* '-^or-co 

S.R.SS.S.S S.a.S.BS^ fSS'^: • 5.3sas 

eo eo S •- 3 



-■-«»f-- ^inoKOco'v ai 9> 



40 eoiQ'-ootoai '-^QOiQpo tf^f^oi^-^eo invnoo 

i Ssgsas ssSsSg s?s.s.s~- BiP-ss 

gr S S 1^ S 3 lA S -* ? 9 S ?! CO '~ 



■^ CM p-.' en cif 



CD 

S 1 



8 i 

O 



n 

E g 



toen^eo©tn eo -- c^ oi ft r~ ^eooo)*' 

g" "S'SgS" SSSagg SgRR": 



o> to 3 CO ^ 
m S oi a d) 



SSSr^coSr- S^f^Sr^»- Q^mcsiSS BPScyS 

*". "^ o r--_ «»_ OJ_ f^_ ■* a»_ o> o> --, * o> ^ to_ eo_ r--_ o» ^-_ ^_ (o «i 

mT '^" esJ eo r-T esT to ^ o' «— ' ^ t^ o p>^ in r--" 1-^" in •-" a> •— ' cft o> a> 

S A r- •- op -^ * f*- Q o « •- cB Q cb CO «> CM cs^ co a» S ^ cd 

S TcMincScoto ^SSSmtoo inScg ^Lncn>— ^ 

^ ' ^•^' --- — "— "cNjin 



in coo»cyuS-web if CO m to m v r^ IB to 1- ■ 
^ in ^ o> cnT V r--" a to of <o p> V JQ <o 






S Sli^SSiES SSSSSffi ffiSSRSti 

^ — »-c\*r^co«- ^^CNj^oco* to^'ODc^ 
S oiA^or^to (oin^'^'r--co ^■•- 



rt CMg to »- 



2 
< 



ssa 



1^ E25SS8 Spa=| 

V* ]R )K )R ^ 



?s"S, 






sssgE^ ;s"s"§"s"s ?"saas| I s""s 
aass- -•»-»«» ""sss^ |og,»s| 



|2 3 



5i5§SS= sRORRo ssSSSS- IsSiiS •* 

la"s»a"E assail ilsalK 3 "** IsisasS SsSSia ii;;§M;i s ""' 



Individual Returns/ 1977 • State Data 



167 



X S ISS?IC S5SS38 !8S'S: S SS85I8 






9 s2i?§^ aSSsii 









'gi?i 



III 



l-l 



5 5§5i?§ i???s.s aSffi" 



-— S m <S c 



5 Sii^a? §§S§§S i^SsSS 

^ «? •-" ^ c\j c> <© c^" tr> tr> cj cNj oj o <o o' <o ^ 

^ _- - ■ ■ ^1 - «f 



- - — ■ c^ ^- Pj 






of o& 



S" irt «f 3 r--" r~~' o Q o « 5© f~-" <o" iQ i/> <o" 1 



CT) m <^J (M e 



(-~9i-tf 4^-- — too 

i' = t e ^ 



• ssiils §?.s?_IS ^gSiR 



8* CT> op "a" ^' cu" iW CTi «>" r--" ^ T^ cj o> tri n o 
at eft r'l ■•— O) kr>«— «toir>'>— r~-r~-C>c 
_^ --■wco in IT} -^ ^ to in ^■i— .— • 






— -^ ^ M CM 

u» op r- lO cNj cm' ■«■ <o lo iri ^ f-- c\j •— O r? "O' "^ C? cm' c^* lO r> ^ 

5 SSRSff* saSSsa KSlRSsS g&SSSI 



tn op^-cNjo)"-"- o>oc>japi&cp gsoirxg 
^ ^CMvr>~(Dco ^3«rti^S ^--^c 

o ■«» S? 5> oi V to r--" (o « lO CTi o «> W — ' I 



asses' 



^ sssaSs Sfegtsasi ssisss isag§ 



25 SSSSS?) K 






S2» 



hip 






c=> ^ r^ r~ lO 

::a.5S.R 

^ CO A CM S 



<^ cnr^c3?a3CM inor^Soiui •-•-Sr^toto m<or-r~-<o 

-3 <o oo" cm" ■*' to r~-' r-." co" o o" o ctT cm" cm c? m ^ r--' r~-' t~~^ ai uS" .- 

_ ■*CMiO-— totp «■«■•— i5>(ocn »-tM^r~-eMirt to^»-ooco 

JJ tAco&r-.<^S <Scoo^<-uS ^■oort^^'^ •-do3(o 

Ij I ^" ^ CM crT CO V in to to ^ JM oo or> ^ ir> c»» co n' 



CM o CM ^ r>- •- o * tB ■* o» Wi (O (D u 
—J- o" r--" r~" CM o> CO »- op" o lO CO --" go lO '^ 

y — CMCMCM^'^ incO<OCM^CM ■-- 






* O »0 O r- »- U> (Q CM <7> — (O ^ <D<J1 — COIOIO 

O a><DOOcooi> ot^CMOiAcD co'^'COogtocM 

in C? ®' '■"" 5:' i^" oi" CO CM 3;' •-' 0> es co to lO* m" 

S <»»Oo^p*r^ opcMAeo*-™ — cocm 

J^ --KCM<MCM CMCoRlMl^-V <o •- 



tn CO I — CM to e* 



»100CMCM Ol*-IOCM'^«- "-CplO^CM 

> CM CM O c^ ?5?M^r-irtir> cnio&^^S 

j" (O cm" ^ m" I--" ^" »o" cm" ir> »-" r-. m" ^" to ^" 



c^ ^cni^tSoo^ cpcMntOO>(o ^'^^35?'- 

^ c<J(Oa>in^(0 tArOCMAtO? SoD9roSc3 

cJ' lo r«-" CO ^" 5 I—" o cm" ®" ^ c? « cm" o> co" in" "»" ^" 

S -2SSIS fcSSSSK 5S2i2Riie 



5s3 *" 

ed 2 A <0 ^ 



j5 ^ S IS u 



1 3 ?ri CM ^ CM 



r> o> r-. r>. m CM c 

sssss 



SO)^p-.CMr-- r--r^^irtt\ir-- Qr~^eocMrvoS 

o>r~o-— c^ui ^codiovjcoo cocmcm'— r^oi 

oi" cnJ eo" cm' ■■— o" CO ^" s" oo ^" ai o" ot" ai to" 

^■cooc3«- mo<o--iOf^ tB-v^ 

cMCoSr— <o iJSQS'rf'weo^- aS— ■ 









StoocM"— oieo c3ui-*CMT-ir> 

r- 5 r>- ■^ tf* S ^ O to CM ep ^ 

r^ to_ CM CO. ti ^ S (— S. r-. 'tf i?S ■.- 

£ o S oD S S ^ SS^SSS 



to" g> cm" a>" 9^ 

CO 5 5 CM CO 






g giSiiS 5|SgiS sfss"-^ iSMs 



if ■5S- 



j9 co_ S ^_ u 



'^. *t *N. "1 "^ *N, iSaStrtCTiSr^ I — eMm»> Sc 

■T to" ^" <3 to" ai to" to cm" - 



^ StoNri CD?- 



«■ ^^ CM CM so m •— 
Sk 1— r>- ir> CO CO to 



> i^' r—' c> cm' r~S g ^' e\J 
r e^ M_ r-._ to_ cm ir> — 



sssss 

S'SS'KfS 

r^ ^ ^ CO CO 



»l 



8 i 

O s 

a 



E g 



--O'-3ai(0 cocoS-- 

^ « CO ^ cm" '-" W" to ai d to" 
S SSr-iOtooO r-.(p..— r>. 



S£ sss's" ass's?' s 

t»ir>tri.— .— tO'-'^cocM 

-" -" -" csj 



S3-V — AtScM cmqicSKco toojop»-ajt-- 

tA CM_ ■* ^_ lO o a> ^_ ^ ^_ oo i/S CO cs 5F to ^ co_ 

Irt" CM CO CS O CM co" —- CM -w" CO CO CIS uV CO Ol Ol CO CM 

•" aj ^ ^ f^ w— t^ CDi-COOpCOCM ^^.-^■r-.f-- 

g cmAooio^cd r^o»^0'-co to<oo)r~ — — 



r <o kn <o <o CO (^ r» '•— O) ci 



r^ m K 5 ^ 
•- a> a> o6 kO 

g'gg'g's 



_ E 
J °S 



A •-opcScM^o cocococmS^ eStoa 
^ to-^to-— Ooii ^iri«r«.r~-eo mcDc 

s !8'£S'ss» ss'aa'^'s t'- 



3 C7> CO -- C 



as?s 



^ P>iniOf--«f~- S^f~-tOSQ ^r-.Oic>Oi»- 

8^i^»«—«6cM «ocor--o5 "*coco?5--io 

lOkAl — tOlO— OfflUS-— CO-— ^tOtOCOCOCM 

af co" co" « r--" 3' r»-' <o* co" s" o" 3 a> ip" co" ^ V 



S ^ 9 CM lO 

M a> ^ to to 



; 5S8SKS sss^ssfes ffiftssss ssRSi¥ 

(O ^incotJi^io C0--O10'** --iooiaSSV iocDr>-cBr- 

ef o" CM c-i »-' tn" CO CM o' 10 o" '-" ^' r-." ci tn 10" co" « ai co" co r~." o 

K -^^OCMCMCM* c)Or^O>CMCM* ■v aS -r- r^ '^ •- ^oor^cch^ 

J^ |rtir>iocDior-.toioio^i/>i*-^eM uSPSco-SF'- 
JJ — " — •— ■— "to" 



CO m-io>-— o?o c305--o»ro toottoioh^io ooo-vcor 

^ r''"OS3'N •-^^loojco --^ajiomO 5'-cm'Jc 

OB CMOoMcOcocM r— cii)*-^ij^ cooior— -SuS 0--moc 



♦ or— «>COO>Cp ^CMCOCpLO^ 0>C5CMtCi.--- 

2 en-— ^"-CMIO Ooa-— ^COlT) COtOCO-— CMOO 

3 ?ri ai (O -v at Oi r>-r--kO(*iM«- ^oor^r^ioiJS 
i cJ W 10 <o' to" r-." ^~" r-" r— " a> co" ^ ai co' --' 



g> 03 cm" g>" e^ 



hi 



^. ^cgCMr--'---— CMCOtoQ>r-o 0>r>.i/ 

SlOQlQCO^CO COf-OOCM« ^fCMq 

f--_ ^_ to tD_ O) — cn_ K._ o co_ o. * CM. CM u 

5 r- <»> o f- S X S 5 CO CM ^ Sj 8'^'" 



o, CO, (^. ^. ■* 



I MngM i!-^?P- §.s.^.?^§ 



s 3 5 a 3 



<>f— -^■— -c^r 



S S S - cm" V to" «>" o" to" Q* o o c5 u5 ^ ( 

allsr =^==^«^ Ss??-1 



.2 5 



illilllll 



ill; 



3 S' '^" '^" ^ *> c>' ""»" o o" S S S ^ 



2" = Si 



fll'iis" gsssss ssiili 5=*=^^ 



fii'lls s^sMSS SSiiil 5^«^=S 



168 



Individual Returns/ 1977 • State Data 



111 si 



l?-si 



O ><? i^<\tf--u^ cor^^oooico r-.r-eMcg«« r--ODacoeo 

»" -■ ■ "~s sscsg"^' g|gas; -"="ss"g 



S -- en rf "J ■^_ to •-_ o> in lA ^_ ^-_ o ffi_ ^ ; 



ir> c\i m" o 



S tSS^SSS ?SSS8~ fcsssss sscgs 

^ in (nT esf «o" r~." cvj en »— ' o" to cm" cnJ lo -— * *>' i-" o co ir> r-." csj' 



c^ r~Q>OQ»-tM oioiCj'^cNjiO tpr--t>-^C2t^ r>--ocM^u 

rf lO cm" w" <m" t--" eg" ■^' ?vr ^~" (5 op « »o c^" oi -— " r^' m r~-" o « 

^ irir-.ooc^'-ir) r~.cjma55s "-ui a>r--<goe 



SIC It^or^V Trc\ii/>CM-#o r~-c»io>i — irt-»— toocMioui 

f^ .— en oo r~- r~- A »— r--_ o ft OS c^ cj rt ® lO o> cj cti rf ivj S 



jj P.'SS SSSStSSS SE 






3 irt«— iSuoS«> 5<'*"*^C>^ cBaS'' 
tS <0 ^ at to at S> oo«-r--ii^e^<» cno^c 



<p .— ^ lO 5 
A C3 (o u> ^ 



at d)Cur-.r--r--CM C5«-0^eMO> (docOirtto-- r--'^<C'~* 

3 oicM^'otoo) asi^o&^to ^S^M'^— ai«-iKt^_S_ 
rf (£>" csT o" cj «" ^ a> en w Cr 5^ '^' *^' ff" '^" '*' ^" t t:" S!** ^ 



8of~.c?tc<ca> opcMQ>"r^Q »-(ri(onr-o 
__ ssassS gisKaKS sssags 



;;:SS8 



•^ C~ S5 *" " 



(.) V u v^_ r-- K._ ?g 5^ irt 35. o cm So ^_ <c ^ <B in •— _ f--_ «S cm --_ cm_ a 
S ^mSSpio SioSSoK r»-S§S^-- '--SoocO'- 



I'Bs 



S S^S^SSS 3SS5SB SKSasqa 






a> •— c>o>i — mA eo <o -v to -^ tD -r- ai to to r^ <o cMoa>oou 

S eM**<M^'PS'vVir>.-(Br>.eM cJo^-.-.— 5 



?.c5o(OCMO<i--o«-cooio-- 

fcj a> lo tp" a» lo" cJ CM ^" r--" op ca --" ^-' cj «) o cm "5 ^' lo o q 

t I cm" ^' cm" * — "— "r-." 



Sip CM •- in oo ■* CM 

_* —"octTV'-" 

40 I ™ 



jcsr-op c^com^-^-o ^inm(0«- 

S»-cn«- ««-r--c->^OD tS^'^cnc^ 

S(0 m" ■»»■" cm' cm' cm" o»" 5 cm" ■■-' oo" co to" oo" m ca ^' 

•— a5'^»"Oi»- r~>o>ai>CMaDU> cMcn-— ^i* 

in mtoco-— mcD air>.toc^ ■^ let <\i n 



■i-E 



tOOlODOlCMtCt I — CMCOl/>r>.tO CO^ 

•— •— CMcot^^ ^■O'^'woiin *n* 



^ opC3tD'-»-m (pr~-mcooic 

(u inr>.Lnu>cOA coCMoo-^oia 

^ a>o>^<ooo (OoocS<A-9u 

_r cr>' ■^" ■^" ■«■" o> ■^" CT>" tp" o>" r--" in <i 

JZ CM----Sj»A f*>^-*in.-a 



•— (Oin-w^CM o>f — mcaeo 

<OOTr-.incn(r> .-h-tMr^rf 

(C-^CM--*- mmr--'voo 

0> r-T in --" cm" ^" -r-' to m" 

I — CM CO in CM oil (» 



13 CM cS S m 

^ csicsjoi"^; 



r--" CO c^i o> op" ^ cm" ■- o op <c f^" '^" o o 



°sag 



feor^m^oxo ^cMoipiooio (pcoeDr-.oin oooa^^ 

as^o>^'^^' oo2S^?fm *e>i<oin o a> in in e^ 



O) (oeDintDOic^ o<Dr~-(ninio mc^cDqor^cn •— coa>m^ 

^ ScM^0^c4 ^r--»-Sr~oo f^cMafg"*" »cje^i— t 






•Y a><-eM(MCM>- or>(09<o<o n v a> •- o r^ ^cmcmcoc 

1% <0(05co«— CM M«r~Oi— CO irt«"— o^to ■*r--irt*Bc 

S ■^*«o^(or-- c>rt-.-r>-(o^ cMOiCMiB— "-inf^tMC 

of 



^. ^ m c 



mcMr^^-» cf> to to to ir> r^ eor--cMco«in OTconcMo 

r--Owm* ioeoto»-rt^ inr--eo«-'*-^ ^CT>^^m 

J" i^CM — ----CM .— .-Jmcm^'cm CO-- ■vcom-v^-^ 



if -SI- 



CMc;r>~r-.ncM momQCMOi into<o^r--.q> ocmcc-t^ 

9o^ino>0> in^th-iB"*^ r-Seor---— oicgmA^ 



s gsaaps s^ag^s gs="- 



CMCooooxo r--e50'-to<o ioco--iQt:'^ ^e^in^co 

S-^uScGco-- CMcoP5*r»-^ ^---oofOOCM ctj^coo^ 

cscMCMOO) m-— cMCMr-.-— -— "ij-CMinin-— (Dor~-coo> 

uS" cij cm" ct> o <ri cm" o* r--" r--" to cp r> cm" cm ■^' q" to to n r-:" 

cMininto-— a5 oii — ■—-—-— in cm-— csi cnr--(pOc^ 

.— CM-— -— CM^ -— •— CMCM^'CM CO-— ^^-inin-— 



s I 
I « 

o 
o 

c 

8 i 

g @ 

o 



2 « 



M 

E g 



< i 

in 

II 



3 U> Ol <M ^ CM 



r^SincotntM looo^-tO^Q m^CMcp'V 

sistSS SSfcKsS S.a.sS.cq 

(sr>-^ncBt — toCTicDcgin-— O)-— eo-— -— 

fflfooJO>co^ ootntOi o>m-— C3i3> 



in — eg <5 Q I- 

^ m r-- lO CO u 



r>(ga>mr--OD cm-— ^o<£>a -— 5eo«-*o 

r~~ ■v r~ o to c^ -— mtotor^ cgcMr~-inm 

-" ai cm" cm" V" ^ CM CO o> CM V" in co trT m" o>" ct>" 



S<0 V^ ■V ^ to y- CMCM^-tOOOT eMr~CM--^CM CM^tOCMr- 

*-Qf^rt*oo cM----»-inco r^ffl--c3'W-- cocooiinc 

W' m" ^" to CO F^" q" o" op" CM V' 3* to" CO ^ esT op ^ r-." m' a 

ScM5*toopo5r--^ininoinin-— r--otorte 

JI — — — CMeM----C 



CM a> ■^_ CO <5 K-_ a> « ■v_ 55 o ■^^ o> in r-._^a) -- in * * co « 



3 S CM 5 r~. S S r-. in to S CM r^ 



SS2SS 



Ul 



fVi mcotnincocM r>-a?tn^CM^ otoc^^ 
Ij; I CO lis iK o> 5» a> r- J»> — _^dS. co S 9S - 



S"" S 5 S o 
to 9> <^il 



zc; 



3 £§5ss§ isciii sSiSli iSsSa 
i; -35£Ss: llllll ||SS§f:' 5|||>; 



1-^ 
i °s 



S ^S oS S 3 oo 



S«t~~.— r~op co^r^m op»---cmw 



§^«>5op»-cg to--tog©>5 CMQWCMf--^ CMinr- 

— c5(»f--coeJ AooS^ftop mow^mio -— cmu 

coogtococo-- --cMin«— 0-- 5>*(Bei^-- r--r--^r" 

(•r m" CO o" <o" to" <p" •— " f--" in I--" «>" ■»" 5" «>" in -- in" op u 

^i£5>^ooSA^tor^to^r^<DR cDtn' 



ift °'2S2 = 



& 

s 



s 
5 



cm" ^ to' Q3 eg in* g* g" o 



sSS. 



25 eg 'vto<soing gSSS--S 
_ _ _o— — — — ?M<Mco in — 44«*w»§ 



I iiiiii mill |||||^ i|ifi. I iiiiii mill i||ll| 



3 "- ^. *. ^- o" cm" -w" to ixi cj m" g g c5 ? 






5 55 O S 55 o' cvj -w ID tB o irf o" ej S 8 



sS§. 



isss 



Individual Returns/ 1977 • State Data 



169 



S ?'?S^S SSii^sf S«S«gs 



:?§3 



g ? ' i*s5 ;§s§S§ §.S.Se»- ?S?i| 

^ ?g •- •- csj CM uS 









— I I *o f-- N in o> » c> as i>j ^ cj CN OS W — M in as — 



Si B I 



6 SS^S?^ Ss§?iS 



ISSR" 



o! ko CO (S{ ^ 



M CTi'^Of-.wo «OiQ<MO>CTtrt CM(pr>-r*-Qr^ «Q"-r--iO'»- 

« :=^S9SS SSSSRS 98S?e**~ IfCSSS 



_.' cm" (C V «>' — ej o m" csj a> ^ tei cf cri cJ r-' ui <r> o ^" 

JT •— »-co^cgnc\*tO'Vi^»- -— ojr^r»-oo 



3 o<0<Sr-CM<- Kj9inAo>m cj--(ocm--?j »-^oc^^ 

A <'>" ^ ^ '-' f^' f^" CM OD gi <£•' lO c^i m' ut' CO •-" o> O) V PJ 

SJ •• corypJ.-R.-^rJ'V— --c-ii/iiAc^ 



^^^o-co.~»~ CJ-*i 



ocMg>o to ^ t^ >^ *Q <o q>r-.mo)«- 

IcSi ssssss gelas 



2^ cc 2 3 ^ ^ ^» <p c\j P m •- u-> ■« X S ^> o S S <^ N ? 

»-f--rt<0'— to I^^COCOlft.- CMCMO^AtO*- ^~ CO r- i,n o 

rf "■■■ .-■.-'a'S S!SB?5S£ gss^'"' '-3;»"s§ 






SS^E? ss 



r — CMr« r^ ^ 






2 §S§^s5 s 
s ' ■ ■ ■ 






•- S r*- OT CO *- CM 9 2 <6 cQ S ^ S o 

^ 2 CO — ? — oeSS— c£ •- m «- ? 

en' ■*" ^" o co" exT cW cj .— " o -— ' J2 



s gcssats sfcssgs ssssssc ssssgs 

tZ -rfoortoi^-CM eoK-ior^or-. tooomoo^ to»*-r--«^ 

- oj" V CO o Q g'" ^-" ^i" to" OD CO oo" op ^" o" o tn" mi «> ^ r--" ^ ai 

2 I cmNcS* »-0(0<o>Rr-- SS'~' cojpt~-^»- 



* ^gicocM^io coejuji-r^— - -~cM«r^m'-- iQi^^c^wto 

c^ 3oeMr--^co vcm^oqioio r~-SQ-»-<55 i/Ji-KKaS 

ui) S-— ^m-^o AcO'--FScMr>- c> m So irtin a> tor-.(OCMi7> 

i/f CM ^ ^ cr» o »" ■«" «' oi «" ^" oo" I--' CO r-." o o o I 3 "^" "*" lO 

g !• • Sen (Oioi-oemr>~ o>M^r~.Ki-<- oirtrtg 



hi 



• 5«r^c5r>-— cptor--CM--r~ i/)mepr>-c<itD 00*^03 

1^ oQcMJi<0^ cococsc^^irt eoio^OCM-- ^A^SS 

(0 linc&coaocoio "w^f^oiioco ^inui»— cbocm-^o 

g. ^,roico-« «>-.--o.«-g-c2 Vco- v«-^-^5{ 



^cOOlOO'— ^■0D>-r-.lOlQ r--OUlCDCM<0 lOOroCM.- 

cpr--*OQO — -.-g>^*(0 ^S^iBeo ap^cD<«co 

Co" * " CS ^ I'l CO" to ■*" O" (O CM -W ^ »-' CNf to" JQ 






•-coro«-»-iri •-r^o^'W* eoeoocM^ 

f«- ift o CO « o» csi CM lift r--_ -^^ -— _ -— _ CO o t~~_ -— _ 

r~." CM inor~.'eo ^"lOiouS'coco Wirtir>r--"c> 

•— CMCmAcOiA OCO^>— •— CM'VtO^ 



8lOQC30>C\ICM IrtCMlO^-— -— •— COO'^UJC ■WCM^-'Wlrt 

^»i7)05o> cMO<o<o»-^ mtoAoiui^ cecoT-co-* 
^ ^ac3»-o6cM oocbco^irtiA *oO'*ina> *t--oi*-— 



tlOCOCO g0^01U^>~CM CMO>CT>>— c 
— ■•— ^ CvlCOCMCMCD^' cQ o> -^ m 



J- E 



52 ^ -"T 5 coo - 



S^C5 aiiocpcoocn CM»ocMQr>- 

- CM ^ lO CO •- Oi" r-' o ro 

-CM»-«— CM^'CO^'A 



O (D-— irt'— CMO if) ta v <c <*> ■v oimco'^cooi (0-— •-c>c\i 

»- cB^cooocft CMAiA^ui^ cO'TO*^ S^— Spr^ 

(i^ -dcOaOCOOU^ '•— COCMCDO)^ ClCOOOJ •-'^v-COCO 

X" cvl CM CO CO ^-'' CO o* oo" ^ w> csi o> r-" ir> ■^" to" O o> cm" co" 

■•— •— eoeoco?5-— — cM -— i-oScocoK 



lO IQ CM lO 



111 



S'VCM OlOtOCOr— oo ■Vm^i-COIQCO "-CMC^OIO) 

CO CO r~_ (DCO-— K-eoi — csjoo^^ oiOicocmcn^ 

cm' V^ cm <o' ■^ '»' CO o* CO o eo cm* ai oo" t~~' uj co 

eo^-^SeocOeoco^Hfi-— u^<-o>a5co 



aCTJeOCMtpWCO OfOTTCO^fep 
-— eoajcoooo) ifti?>r«-co-— cm 



FcJ)^ r-.coSSrt 

6 COCN^COCMlrt 

^ r^ S coS 



Z g 5 -CI 



!>. ^CMr-.or-.'.- CM^*r^«-oj 
m ft to_ o ^-_ CM r--_ -^^ CO lo -^^ "w_ co 
^ cr> CM -— " uS" eg cri o *m" «> "j o ^ 



^■;~ ssss's 



Ok -^^l^tpc:?*^ r^CJCMCOCMCM ogilrtCOO-- ^CMCO^CM 

(O (OiK<o3ioep -^ooco-rfoi*— cBoooo^co i-^coioto^ 

^ CO -v CO r~- inm cOi — i — -^coo coift^-O-— cO(0'V»— »/> 

M oi oi ctT cm u> ctj" og 05 ai <o lo* (--■' — -" r-." co" — o co' 0» a> r--" 

S i«co-^i/icor-- ^-rfcocMScM io»- »-r--"»^co 



r- CO — _ O ^_ tn_ 'S_ (£>_ r- d 



Scoco -q-iDOr-ki^co cooDCOCOC? 

rt* <0«~*0«-* ^®*CM-- 

■r~.^C3 i/ica-^o^ift -— cooi'^CM 

■ ^" ^ co' ai o" « cm' ^-" cm' r-' 10" oo a> 

Ocpr"-. cpr-.^»- toh-c:j*co 



SiocoeocMr— irf» ^-cocDCMco-— •— ^»— cocm^ c:3CMcor^<3> 

r>-^o05.-cM •-■^coioocM c?*c^^^<5 eo«-^o>eo 

gt mcocoe3co<~^ eMCOC>co--co ^eOco-^iA* c^coco^cm 

§- r--" iW ■«■' 5" cm" ai o" co" i^' ^ ai 00 r— " 00 ^" <o" co" — -' o co cm" •-' o" 

--?MCycocMeM-----*eMiAcM .— Kh-^yirt 



m ocoftCMi«^ ■^ojojcg^-'.- CMr-.r--^cocM coo>r--^CM 

8gSr>-o<M^cO ^<ocf)a5r-.c\j *-.— cMrf--»- ci5^^cor~. 



^ T-co.~(OeoeM cocoOT»o^'.- •-cDcD^-oto t^ t^ *» r- tn 

r>> --r^co^r--^ crtiKoiojCMr-- ^'— f^ocS ocof^r^op 

^ co^co«r-.iA ^cMr-.co«-C3 ^c^coR mcocmt^ 



(J* cm" Q CM ctT ^ co" co" co" ■^" O)" -— ' 0>" CO lO" 

H ■*cocgRjco?i .---■- CM i^ 



r<~ « CO ^ ^ 



S I 



S i 
O a 



m 

E s 

3 






M cMioco^cpm ^^'— irt-— o>« f*-^eMr-.c: 

c2 oioioiAS-w O'-cMCycoo '- to C3 ^ c 

f^ c5)COl/ir«._CM^— _ ^0)_C0-^C3 !--■_ CM CO ^_ » Ci _ 

S lOCMu^'Wch a5cn<-|€ftd> 3SSr--WS<o '^SifiS'^ 






S S CM S S r 

S- g" «' w" cm" cm" ¥*" ^" ai cm m" ^ co" to" ^ o" cm" co" tri" co iW -—' r-.' c" 

■^ a> en er> CO cii <o*^ ■«rco»-cn cftcDncscM'-— cocM^(r>u 

(^ --CMCM'W^eMCM'-wxMcoeO'- •-covinc 



tn g> S — t 2 «^ iQtfj.-cg<2m ^ CO V CO O 01 CM CO r- Q CO 

a SSi£5!55^ SSslKf ^F:S2^^ ff^SS5 



8Q^3:5'*~«C cMm.-cDC7>-v ^epto^fow cocMto^m 

Qr--co^a;S coCMgpcgifcM rtcMSdi^ rtco--c^tti 



2 



■B 
I 



II 

n — 



- - 5 

§0 o S S S S S S S S 8 o 8" 8 ^ ^ ^' '"' ¥5 * 

8 S _- *^ V co' to" o cT) Q e2 8 S S — " £ a ^ M *A CD 7Z 

.'^.'-<o— — — — ^cMc5 25 — **5**»B e w»>E O 



sisa 



=>, CM ■« CO as e> ko CD ej" S K W — ' £ 

2s ==sass3 as"*^"! 



iillli !iilfl 



g *- "- "- "- O cm" ■*' <£> co" C> CO O" O S S S ®- - 

sasKss ssssSa aSsSss s 



fllllg ==ssss ssllii |=«^=s 



170 



Individual Retums/1977 • State Data 



1 



J 



s srasigg sissis ssaxss? ^ussi 
5 "■ ="!*s ?ssg-gc gg§-g-5« "sggg- 



E gsPSils SfeSisS liisS^ SSSM 



c- K sis^s" s"ssg^"£" 



CD <S 9> ^M 









fill 

! 3 5 B 



8 ssssao sassss iessssi as* 






caSSiES; !SP*8.2.«S ESiCaS- iSBSK. 



t- ^<0<*o>fc^ ^f--<©r--CMm r50jCMC>ir--oo «>r~iOCT>» 

; ssisgss ssassffi ssfi^.sss ssisss 



2 ggssSS §sbS5S ^«*i£« giciS 



3 



= ?g5?g i§§Si!§ IqS 



S B ffi 5 ^_ 



in (C*-9>oi(0«p cp(Qi~oo<o<o •-rvr^tcvtp r>~r^toon 

fe sassss ssgcaa sssssl sE^ses 









3s.g.|3 



8 SSScoVdS Sco^S.— o 



fs^iS 






8 S^^Sis aai^SS §sfc§§§ PSS§s 
S |§g?:§5: llllll ||p?S" 'illl 



f i»i§?i i£^S§5 Sg52§S fSSSg 
R i9SgS"3 ?"gS"5il§ S?SSs"-' siagg 
•r I 



- ^- ^- ^" cj tvi o; - 



? SSSS^.E S^.iSii SSssS^ §§§j. . 

5 c*i8r!(8Sco £S.-Sc-j.- Sw '"SSS^^ 



iSiiSi »§g2is 8^S§»'- «Sr£S 



g I^s^^S SS^sss SsSiSi §aSi§ 



g ^'Pit'sg SSgSgjf fgfiSi!?" 88g§3 






2 SsSSSSS SiSSi§ SS?§55 liSgP;^ 
5" "^giSg i?'5?»5 H'S'^ «Ms£ 



ft SSSSSs sgi§SS iSggs- gasgs 



;l|si 






§*\j" lO" •" «» 



fc SScgS.g ?5sSp S.§||?» gSS,S| 



s 2SRS-S -sgcss ssaags 

31 i^Ucoomo eo^McMcam StoaS.-o>W 



X»$^S. 



2 iSaSsE S§SSg§ ggSlSfs gSSSf 

5 i^^^M %iumu i?-'^"~' iis'ss 



«Q s>r-i/)g>o>(M r^(QU}ao^o> ocpr^wio^ oitpOQS 

= 5s£S§£ fcssxsa aasiss ssssa 

E; friie*^^^ ^ ^ o) CO m CK> tAv>3}<M 



(Nj wi to irt CO 



§ ^S"g5S0 SPggSf ggg»'^" SSSSg 

^ ^* »-■«-" T-" »-"*-" r-" cJ cJ cj .-■■ CO to <o <» 



C5 ^or--o(Oeo oiio^-w^--^ <o^tO«r>.o 

s ssssass s5S33?3i aasss'- 

S" tei gf gj o* CO* T - ri c\j <£>" <o •- o V> o r--." ^ 



c«J r-" ^' irT «■ 



g ass5§i "SSSsS iSsS'" 5§S = 8 






§<p.-co5)«-CNj <£)<OCJ^r*r- ^■co<00«P''> 0)U5epCT>0> 

S^cSmopfo *~^N«-M>»- ^r-QOTOCsj irt<oo--f^ 

^' siSSSS ?iiSi5 ^iSsiSt i^^SS 

-J- I »-" cm" «o' csT cm" eo" cm" esr cm' ui" <o in eJ »-" ^ r~" r»-' «tf o> 



s S«g|gs gjsasa §§§fsg §gi§i 
2 f §?5iS iiiSSi sss?*^^ sSisi 

S- ^ w-^ »-" --■ ^" ^" ^' ^" CO CM CST ^' r^ to" CO" V O" 



I,? 



^ (O^SSSS AOO^tO^cO o>A^c 



(D O io A I/) 



§ §SSiS§ «Si5i5 Slgga:: llg^f 



o 



o 



lUs 



; ;§8§g-~ i-Esgios giggj-E I gaag g.SSi-;^ ;;»»§»§ slsiaS i a^» 

— Ob^*-~;U «>££SSS S«^T>S^ ^S<i££._ _ 9w>^v«-9 SSSSSS «*^99x «S'OC£ 

I llllfl 111111 ll|||i fi^sss I illlP tltlll tl^s|| -al|| 



§SS555» »»s»»» ss"-"-j8 ^?S°'*"S3 45 

5a[a»»s sssaSa §§aaSs g=>»'—» 2c 



is 3 



2 ^^ *« O 



Individual Returns/1977 • State Data 



171 



•o 
» 

3 
C 

e 
o 



« 

S) 

■o 
c 

IS 
0) 

E 
o 
u 

c 

s 

o 
a 

3 
< 



u> 






» 

E 
o 
o 

c 

V 

c 

IS 



E 
• 

M 
III 

n 

SI 

o> 
a 



■D 
c 



5 1 



s> 

E 
o 
u 

c 
— s 

M 3 

O js 



lll^l 






5i. mm^.^. mMk'- ?^. 



: sissies S 



?siM 



.-■~ = S =SSr!(JSi «'" 






t*l (D c-j iT) — r-- ^. "", f , '".<''.'*. O C; (^ ■« • 
iri «o oi ci c\i CO ■9 r~S r\I c> •-' '~' Q> r~' esT 



en" O O aj <vi 



S SSSSSS CSaSffiS esshs: sssss? 

- u-> r^" o> eg V 3' r^' o> irt cy •»' ^" o ^-' ro * in' ^ 10 cr> r^" 



^r-.«K.o><p ^cB--Stf)r\j tninCT)r--(0* '"SysCJCy 

f^ fM ir> oi CT> en o cti cs i^ ■« r-j t-i <j) co_ c\j •-_ ^ -— _ o m co po 

*»r to pg' o •— " ■^'" t£> o ■"»■' lO fi CTt r--" o" ^" •—'•»' ir> o> 1 — ^ •- O 



«, ^SKIs^: gM^SS^S SSS^r* £K5S 



10^-- ir> c 






a" * af <^' o) V V <o ^ JO CO <nJ c^ * 



S82gg 



Y >0(09>«<r-- 0>tnCN*rC><« --OtptAO* <Or~nqpo 

i gissss SRSS5S :sisa?- ^^sMs 

- u> to irt" r^ O) r- cj cQ W <ri" <y' tr> ej ro •- * 10 oi t^ <g •- 

2 ^ ^ ^ ^ 



CO ir><or-.r-.»o rutotn^r^ga •-•-m<oto> '^(mcmoo 

A «i^'w.-rt^ ^^3*0^ •-lioQf^^* f~.r--f--^^ 



r«. lointo^r--^ r>---irt55c\iio --e>w>CT>M* 

S ScSSSa »58SES SS5RtS- 






t/> ojmi-^iof---- <or--fonC5<7 iQcoioiQOi* C5--(OOJC^ 



1 »,p« 



sSoiOr— ■wr-toco25^^p-- 

r" V r-." CO o" o ^ to c^" o" r~-' US' oei r--" csJ ^ e> *o cj m -^ i/j 

J ■■— r-oocsj inkoco<— 100 uS^ooenoJ ^~ r~- ict to to 

I .— .— .— cvj«— CMiSioascu • icvieoJiio 



O" vo>cDapcor-- ocpujioS'*"? ^•-iQo>o> 
^* I — cJ cj frj t\j t\j in PS ■* N 



^ssii 



5- e 

s °3 



A <>j m 03 r^ m <x>^ S r^ to c\(tMC 
(^ in^^CMu-iO) r--a>r--o---- ■v<ou 



- . 0. r-- S o 



<^ •-ocM»'^o> t-^cj'vmcao esi^oiO"-* i$o;<N4at<o 

m ^K^FS^"- Q>Of--5>'""^ cJt--^if^»-" Sco<-r--^ 

^ S'-i^w*!^ Q in aoS* a> c\i m m -v • oo<Scmc\«^ 



m C3^-ip^(C9 ^lAcocvi-^r^ Sto^^r--^- <SiA^Sa> 

Iff •— T-AiAoA coioi — •— (O^ ntoCDcomo i?>a»(o»-cSj 

Scm' ^ -v' uS ip* CTj' <o to <p 1*5 ir> •-' <£> o lii ■«■' to' -w" (p C3 (o m" 



f^ Oj(Oiof~-c\|^ •-r--t\j(Or-.cM iO"-r-roiO" CT>^tr*y^* 

s SSS3SS tssscs ssass- ssass 

„- ~rf~^- SK'SiSSX SSSSY'" ~t!R£g' 



4B S f^^ oi o>_ -a-, ^-. CO 10 (B o «5 e*5 e\jo> r-. .- ^iri en ^J r 



« eo<ocMuiojoD or«~mtnr--r~. m — mo.-* 

^ •-Csj'g-tOlftO ^(00)*lO« (OT-irt*"-' 






V e>J in" 5-" in" 
CM ^^ lO ■«■ irt 






§(0'^r--r--io^ ^csicooo)-- ooc»jo>»-C9(o — oocm'— <p 

•— ^in^i/ir-. ^r-.CMO^c7> sooitftco^-^ •weoot — ^ 

TTiAcsi'*r-.c3 r\i "v a> '~ r-~ \n a> r~- 'V -^ r^aSJicga) 



6 S«SiSS£!S «855SS St~ 



SSiS 



2 CM CM o 



aa>uocooouo'* ■^^(o^r-'OT 
O '^ ^ *>. *** '^. ^ ''i *H •", *, '"- ^ 
<0 (o(0^r9>oor-- SJSSinSm 



O) f— ' ai cm" «' 
m trf> f-~ 10 01 



o>o*o>iA3u> F-^«-tor^e5in coctjoj*^^ ^*oc5^r 

rt<ocn^OTO) I — ■v«»— (o^ CMmto-* Of^<oinu 

^ coiO"W(ocoK ■^r-.'rf^5>cB c> — 



<Dr^ u>oa 



CM-'-'^'VCJiQ cooivwu^co r-.toto«tp« f^y^Sa" 



<o CO iK ir>_ r--_ (O o ^-_ o CO * co_ 00 tr> co_ cm K_ ci 00 cy cm_ o o 

f' CO CO oi" oT r--" CO ir> of ■«■" o> Cf> •— " uT> ■^" ^" •»■" cm <o -—"•—" (T> csi tp" 

eMCOto«-coio cO'-iocM*©.- 5d>'*«- •-r-.Q»S 

•— T— CMCOCM CMCOCMCMlOtO OO-— CM<0(D(OCM 



atMfOtpC\*Q0D tfl»U3f~-5CM OlO-^a*©' 

^j- ea CO cj cm' tp to --" ^" f---' o" »o' r>." 5' p--" ^" 00 I 



OD 3 h- Cp CM 

CM CSI ^ M^' cm" 
OJ CO (O (£> ?M 



•- — (O I 



rr^-^co ir>f-^co<o 
.•-<P"— LntncM^ 
r>0)*to «fftocof~~ 



CM CM r- «o r- 



^ef&s S' 



S"" 5 S ^ 5 
^ CO CJ -- 

^ :£ **^ *^' 2^ 



<E ■WP-.CMCO^cB W'-'W^*^ 

5 tocMr-irtmcM ooDior-ir>^ 



S fecsssRS sttssi:? s 



5>rtco • ^-CM^-win 






O OOC^JO>CT)■5^^ CTlCUO-^tpO tM^I~^l/ltpcO CiJ-WO>eOCM 

3 f-~i — .— .— tiiw- cpu-iin-tfmoi ciiOtOCM^O) iO<0(pl — (p 

ri •-■»co--coCT) Sin-*coS'0' •-io-vocm& to^^mtS 

» 'fsssKS tfss'sss sssas:? cssss" 

ZI '•— -— CMCOl^iCMC0C0CM(D(O*)<0 CMP— r»-l^l — 



r CM O ^ <P 



CM CSI. a 



•jtomt^-^io 0)3CM--ir)* PSQC^S 

cokncM"— 00 cowc>wir> 1 — •-c-j^to 

3 CO oi C3 CO go CO* ut' O) cJ Oj <P ^ xT ^r' cm" 

UCMCOCOlftcO^'CM • •— »r( — »~-P- 



fi» ^(or--ocMeo toip — CMif>m cp<ococ\jif>oi io--iococo 

01 in * ^_ CO r>-_ to. to ^ r--. O <o. ^ ^. o. r*. .- ^■. r-.. d_ ^_ 10. 

S^*«^rt"c\j^cM«-«-SeMCM Soim'wS 



5 '^SGSSSS 'O'^'^O*'"''' 
^ to ^ oo p^ 56 A ^ oS o> CO CO r^ 

a «!S8SieS S2SSS3: 



"i co" " rii^ o ^ r~- 

■— •- U7 <B ■« in 



(9 

» 



< 

n 
E s 

3 
« 

cc 



in 

SI 






888g~ ssesssS SsaasB ^ - 

i» i§iiiiiiiiiiiiiiiii5iii 

88 asSSS' ______ __««»§ EwsS 



Istas'sS ^: 



.^E§^ SSEESI' 5 



sgsi. llaSSS" 



■ S ^ *^ ^ **' *^' R JG 351' S 15 s 

S&tSiXMM MMWt^^^M MM^&tlSA < 



If s 

^^- o in p 

a:;sa 



172 



Individual Returns/ 1977 • State Data 






(u -v*— CO*— •— L/) t^ A ai oi in i~~ A^^-iooA to 

n« « T-" * m" m" o IT* 1/1 Ct" <C> q>" CTi' « n" t' r>~" m" r-J -w 



SS "S 



— ■— - cvT — 



gg| 



irf * tt> 10 oa 9 cj cm" a> »-" m" r- ty r^ 
Jfj . iSr^eS cJ r- to o> C4 K- S *^ 



SgiBS 






e ^ ' S ?) S Q 
S c5 • •- (o s 

^ ^ "as" 



i" •— " ^ oi" T— " iri tp o <p in' tp c 



O S 3 1'^ "~ 
oj 10 iri eo 10 



gj isj a> ^ * as «5 O^ ^^ 1^. CO <r> XT 

_r •— " <3> {O CO' C\J C3 -^^ OJ C^ l/i 9 

g . — -a p^ en ^ 1* Oi O <VJ O 



<o a> oj 01 <2 o^ in 

at ^ r--" ao" o csj 



il4i>l 



IS. •-cZSiO^?'^ Sr>-nuSo>n in^c>o«Q 
^ CM cm" V" ecT c" i«" Q>" 3-" oj m" cm" C5 o 10 10" o> 



(O 3 r^ SS CO 

CM tfl CT) CO i~~-_ 



rt » ^-. f^ O CM CM u 

CM <0 (K» •- -— CM J2 *"* '^ ^ "^ S 






01 OjMloft0OO> (S^^^^lA a>0><PQOn CMflDlACOOp 

^ (o 3 CM_ u-> cs[ lO r--_ m cm r-._ r~._ co r-._ ^ S_ S_ S rt to_ o o> rt ^ 

S5 CO * — S 5 S S — 0)5*CM T-tpui^"" SS»-esjS 

g .- .- CO eft rt -* -J lo <o (O ■O' o »-_ ^ «■ S --_ r-- 3) 



J£> .-.-cjiM coco<ocrir--'rf en 



f— CO CO C3 (O o -- V <i 



^ (pa>cM<Q^co <eco«-o)ODg> ojcoiococmcm ^r>-«-io»~ 

■^ ^oeoAOi— owl — ^ r~~ &> CMi— UicotDCM A^OVCSI 

O ^OCoSinPM iHSK.O'-'V r-.'V(B0OCM"- 0OC3^*t^ 

S* o>" uo" to ^ « op 10" CO ao" ■^" ^ 10" to" eo" 10" g>" r~^ <o" ^" m m" ^" iff 

Ocm<Bcmt--^ cocMcor~-co(Jp iftoi'i— O"^*— (riioO'— co 

^ .-*-^r-.ine5 -rfcoojcooii?) .-r-.^^ n ^t in <o a> 

- ^ ^ cm" cm" co" ad (O o* cvf --" 1-" to" f--" eo' 



a'-wtoiO'^a) CMCoto«-cM» -vovm^CM o>u-)(otpr 

, SSSSls CS?tSi =.S.S3Ss SiSSSS 

M t».«— ^ODOOO) •— ir>ioc3»— to irtc 
w <o ^T to i& tQ ^t cs Oi v? aa ix> QO coc 
*5 Sj-^p-.— ■«»?FSico.---« 






s SSssSS iSSail s§sS§f^ iis§§ 

— {■ ir>"r--."r^' ^(pCM ocm •- 10" to-m" eoio" •- cm" ctT cm" <p (o oj" 

S --cor--T~3c> CMio^oj-— is crfin*- oocJ^iTSiSj 



aCMCOCO® «5«OCOCM^^ co»-<i 
iicsiocnA •— wa>C3OT^' ^i^lr>^ 



2 o CO oj c 



^sglS 



SCNtCMCM^cnco comcvtmi— CO t~~ a> <n a> a> m at i — oicmoi 

0)i*-5in^r^ lAQajootQ ^"-"-Qoji*- (Oto^cp^ 

^ ■^_ CM di .— _ o> o Hi 3_ » o_ Rj * uo_ •— _ 03 55 co ^ <B »-_ cr»_ 3 00 

!£ -7 m r~ 3 iK V S ^ ^ S o> ™ 5 r? ^ C^ ® " S m 3 « cnj 

JT CM -- -w m 00 ^ as to, CM J5 ^. to o •»_ o> f-- — •— — o o rt (o_ 






sss 



Seo--«^ »ric><p-— o^- 

^1 — miA •— r--ocMCMCM 

J r--" r--" o" "w" to' ^ g-" m* eg* '-" cm 

>JtOtOI — tO^ Ol^tOCM 



CH P-.e»r-.»-^p CM c» a» ■«■ C3 ^ 






Sisf i 



0» CO CO r- CD (O 
(O C5 eo r^ CM * 

oH A O in CO ^' 



in toiro>^^<o c3CMCocMr--to 

o CO CO CO r^ o ^ CO o> O o ^*** ^ 

,-^ *M_ ,— CO h-_ --_ irt ^ 0O_ P--_ * 

^ in o to CM ^ in op o> ^ 



> CM m o 2 

> ^ CO cm" CO 

~ CM JN m (p 



A mcaojo^io camCMQ^O g3r-.<ooor-«o CMO'-om 

Ro> uS in cB rt CM r~~ CM to u5 9 CM ^ eo '^ •- co «S •-^10*0 

o>^aS^cnm h-cotowor-- tocominin^ cO'^'voito 

S" co" » to o" to r--" coco r-."o>'cs in" ca" r---" <o" cd ^* ^ eM"'*"^o'm 

iniBrt.- '^c^i-mCMoi unuocor^oicM eocM^j-Sf- 

^^ •— CMco'^^intnincMtMcor^eo •— ^-cAciK. 



f- ~""asas s"s';sss ss^aa^" sessg' 
— .— CSJCM^tOlK*eOCM-— -— ^to 06 



<p cM5o>Qinc? tp^r--c3c?oo r-meo^cM"- r~-cor--o>o 

(i( eMinoeooDO r— 1 — o>— Oin cMOitO'i— A-— cotoincsiicn 

af co" r-T a> V ^ cm" co q" o" a>" eo" op" V eo m* eo" ^ ^ ^ »— ' m' 

35 sSsss sissis a'~" sjskss 



p t^ <Q n ^ I — ^ (o ^— r>- o (^ tp ^ to ^~ tp o> 



iSsii 






lA <3> -^ -V -V ej r^ tOlO*— CSIQjr^ CM«CMCMf~-f~~ CM-»— »o^ 

o» o> CO A CM CO r- <o o> ^ CO O •- CO ^ m CO ^ o r^ to to cB eo 

(0 to_^ »* o ^ 25 uo_ iB to rt irt S r--_ r--_ r--_ ^ eo o> ^ oo_ --_ r~_ 35 0> 

t- o oj' tn ^ •— " r--' to -^ to CM in' cxT cm ^" r-" o to" oj" eo <o co 

SSS5SS ssfcsas =»■"- scSss 



»». ina>^«-(Om SS*-' 

S^mt^cMf^-^ eo^coc 

r-. co_ ^ ^ CD CO ■^_ r-- ^-_ a 

S ^^-..-CMto" S^3Q 

™ COCMCOCOCOCO eO'^COP 



l|«t 



Sr^tDco^ — c=> ^incncDinin m o 3 in r— ^ o cm to o cm 

01 in CO CO r-- r-- o co CQ >n eo o) ^^ i— eft to oo to cm ^ r^ eo o> 

« ^■^feootooJ co-^®corocM CMOi'^intsw uo3>-— ^Si 

8 is' 



.- ■«■ 0> CM CO 

,_. - .- eoinco3in 

^ w G> ^"^ CO h*<^ c^ tf>^ c> c^ 

.." ■«■' eo r--" to iri oj r-T r-T to o> ^' cm" cm r--" 05 eo cm r-^ op 01 of 

M t6*5r--oo»T epmintoio^ ..-K-- iBSaS*" 

^^RitotortcO^-^cortr-.^^- *a>^0)r-. 



sss 



^i C3incotoo>3 T-vn(09>— 9 totocooMn^ mmtoao-- 

M .— ininr>-5tO vton^mS f--^to»»-eo cM'-w^m 

K oi'-inincft*- ^incoo>eo3 touiirtScM*- r>-^^R«-to 

s s||g^;§ sssiii; isgi's- si^"="^' 



-' cnT CM eo" co' eo" co' ■*' o t- 



r^ csitooi^QCM oin--i^oi(o gmmeo'—"- .-cm^^c 

Sr^inoco^f^ s-omotoCM tftr^toi — ap--— o)r~CMr«-'T 

ineor-c5to-— to--— oocm'» ocncMm'^»— -^r^-— ot>c 

rf oj to' (--' o ■^*" cm" ■^'" in « cm' to' cm" m" g' g;" V ^ gi in o ^ c 

S «> — to^-^to r-coP-r-CM— (O-^Oti— StoScMr- 

*o ^uit2ao<-co 'vo>aoao(oco rMioco.— .-CMt^^c 



l-J 



ot oepocMtoto CM^Qtoto-g- r-- — o^uoeo o>»^eoo>^ 

eo K^^o^O •-CM^'-i^ei iocoocmcmco cpto^^^ 

n ^ "_ oo_ to S^ cy_ to in c^_ cm_ evj^ r--_ •-_ to to to_ cm 5_ eo_ o. S co 

D in Sn CM CM 



<0 ocMcacgtoo ococotocog cMCMmor~.in oom^rs^ 

O S<r>r-v(3r^u5 ■— tO'-totoo inocMi-r----- C3Qr>-w^ 

2S KjtoCTicBcMto co^.— r-.r-.ift ^'Soi^ .-iStoOiA 

^ r~-' in" cm' to a> ai -^ m' o co" csi r^" g^" to" co o" eo* in iri lO 

3eM^^-toojtS(CMtocMC>«-c\*o-- 2BcM--oitp 

^ C4 r- r- r- r~ r- -— •- r— ^~ <\l t— 1— ■^■tOCOCM'* 



51 
.55 S 



0) £ 

» a 

O js 



3 



« » 

E s 



» 5 



« s 
|2 S 






eo ■VQcocvi.-^. ^oD"— r^'-r^ eMinco»-0)^ •-cmcoiocm 

^ r^o)r~cJa>q) rt---^oa>OD moiinuoT-co eicMUj^oi 

^ toto^mtoto c\(cor--ofi--i*- »-toin«-^CM CMOJoiiA-^ 

" r^ CO og" r--* 00" pj o o" r-" CO cm* to ^* co to g;" »' 1*-" ^ cm" ■— ' co" ai 

II mMcocM'-O cBSo«t3>* inipSLnoto •-in«-coK 

2 '-totoooej)^ 93eM9A^>- ooeooai'— CM tot----in-- 






ei/ to' at ■^ m 



ra> •—votomo 

3 r~~ -.-StoaicoS 

S" e> to" •-" cm" to" in" co" co" in o oi in oj" tr>" ^ -— " ai u 

CM"— o>^'3oo cMTfin»cof^ ^■^-inininc 

j^ •- to ao 1— _ to i?S r^_ CM_ o o_ c6 in ^-_ •w_ to cm 



3 S oo C7J in 



S»~'W-<3»^Oco tncoeoO!>in»— -— cocor^CMi— cM^eooc" 

m rt o m W <o ^ (o CM to CM to m op 10 CO C3 ^ »— co O ^ 5 

9 cMcor^mcn'— cA3to5t»o» c^atO"— eo«— or---*c 



& CM cO S ^ to S 



1 »- o to o ■" X" 



Sg =f 



CM 00 A V CO 

JO* CO m* to" eo 
In ^ to CO ■* 



sss 









isS 



<=>. CM •»-" to" 00 53" m' g" S " ^ S '"' 



III llllll llllfl liPIs 1 §||||| llllll lllll^ ^.||lSs 



= w?"^"»"S* ^'^"i52"i3S ^S?§§?- _=>iSSJiS 

sSfSnAwk ^Z^MviStvt MSMvttSM 7 



fiills s'ssEsa siiiil l-*^^^ 



Individual Returns/ 1977 • State Data 



173 



•D 

a 



o 



5 
m 

■a 
c 

CO 

« 
E 



8 

o 

(9 



•o 
< 



m 






E 
o 
u 



•a 
c 

CD 

« 

c 
o 
<s 
a 
E 
« 

K 



CD 
CD 



•I 

« 

E 
o 
u 

c 

— -S 

S i 

O fl 

(9 

•o 
w 



■o 

CO 

E g 

3 
» 

5 1 



-So 2 



^1 



■S !S!SS;?SS 8383?" 



5Si§g 



«* ^ dO m Cf oi t^i t f" 



s 



sss^ 



-J" Ul 0> cm" 0> f-- (O cm" cm" m m" o> ®" o" cp eo •- 
J5 l--C^i/i.-0>JS ^-coSdOmp *^ 



g ^ S g S 






cj CO r--" o>" o>" 









IS 



r'ssi sss8S3ga s"a"s"»"2s 



5 F^^S^Pi ^Sai§as SiSS?s- ?^f si§ 



d)Wu->c\io^ eoK-ojtne^p-- Q»-cnmin'* •-'Sss^ 

^ •- cj V^ ^ V w «i' gi lo ^ r--' *vl *q' f"-' f"- •- of x" -i »s *m' 

5 ^■f>-cM«>f--3 ^&V»-K-co aim mJSSS 






O gocMr~apma> u7wpqpr--(o •~q;«pcp*-tr> 9Q<Q?>(? 

^ asssK::: csSsss ssSsgs s^ssi 
3 ssaasg SSlss§ §82''"' fUSS 






CO tt so o <0 






R iiSis§ s?siss f^SsS' siiss 

_f ,- t~S ■^ iri t^ r-." o" CO cm" oo" (o eo o' « a> 3" c»" ep cm" ^ cp <o 



r«» T-CM^cMCM-- eo^ou?*-"- f-~Qr~<oop5 to<c^<!73 

s sisf^sss aSsssas sssssi ijsss^ 

eJ ■^" to" to CO -- r~-" oi op" r--" r~" c\j W' m oi" V rj cm* 3 c? •- *0 o to 

2 i^^^SS SSfSSsS 2;c^2'^'^ t*^ss 



i °5 



s iis^.ii siiSS.i. SS.^s?- ^.siaS 

$ oj .- .— ^ W 5 ^ in S lA d m Si '•- " S ■- S <M 



~ SSa^^S ssSSi^ §i^S^- SgSSi 



SCOCMCMU^OCQ coor~-cDO>ip «l/l« 
coo>ko<otSco uSc>^r-.co™ ai in • 
eit m m a>r~ m a> <o m -v <o r^ ■^ r--^ 



2 ^_ oi CM S 



^ CM^T-^-iQiQ o>coeMr--»o 3COQ»<o«- rvi^ccoia) 

>« »-^a)»-^s r--c<jepK-mco o maoS m ^ •-««-ooRj 

fi cocMcococ^c^ ^eM^co'*(0 SS'^^or-.CM CMCof^r^co 



^ CO S CO A c 



c3>r---— 10^^ 59<P* 

Scs trt <D Of G CM** 

_ ^ r^_ «) ■*_ i?> 00 f~-_ 

(S(EuS<oc3iC in>— 



- ^ ^ to c 



n, r~r^^^(Sco eoK.Sr>-CT)»- ditoaocMu^ru •-qSr^iom 

(B ■ C^CMA<0P — ^CIVOCMU^ 'r-A^-^ <£><OU^CO<C 

S' of (O ^" cij oj eo* ^* CM a CO ^ CO --" CM* 00" ^ V" ci to" 

.— <otoo>co*Bi"*r>'^o&'W ■^-— ■^r^iftCMco 



flies'? 

Z 5 o J=> 



CD ioiocMr--CMCO coc3t£>o>CMCM c>«— (O'V'^u^ ■wr-.toui-w 

tr-^'^Mcs^oo fvjfoS^f-.-- •— cp*<o<o-- QtOrtcaco 

CM'^O^"—^ lO^eM"— (O"— cocMi — CO coffir---— r— 

^ iri oi oj" ca" m" •! to" eo" ^ 00 cm" to" cvT r^ ai -^ 5" r-.' 10 m m 

5 a^^SSS 2S^2S^ S'* 55$?S 



co^SJogi-w coeoiocMO 



T-CM<©r--<on tpo>5«-og 

<£> r~-_ CM_ ". — ". "N. "1 ^. '~~. 

K" CO CO "-^ o)" 10 ai ■«■" o 

^^ ssasss 



■-g I 



KCtjr>-CMC3CJCM OJOOCOtOCMO) UltOi— (OtOCO cor~. 

<o<3)--CMeMf^ cM»-ioco»-^ ^ocM*-- — -- — 

S- (o r^" 1^" r--" ir>" eo" cm" cm r~-" cm' cm" eo" oi" o" ct> •— " 
c4 



«l O Cy Q CO 

? A to 10 00 



^ *^ cM S "^ "^ S '" S 2 S^ S S S "" s 

-J- a CO o CO r-' ir> --' r— " r-" oJ «>" g' g" ^" o> — " 
H ^r-»-co^'to oieoiooja^ ©■» 



(O cnr~-oo<— u^ CMO>to<or--<o coto<ooio 

^- aocQAior--(0 io5)--cp«>co coctj^coc 

(^ CM 10 CO lO "^^ '^. ^■^r~^ojf~-«J ODCT)or»-u 

J2 SS^S^i-^ CMgrncMeM^ .---lO'w 

P; •— tNICOCOlOtO r-W0>C3OCM co-v*— 



cjj f— m o CO 



■r- -— ^cococMto OJCMeg^tor- a>t09i^>oco cmiQ(Ocou> 

CM toaicogojco io«-iom^r-. DCMg>-CM» r>j«Aiot0 

^ CM ^ ^ lO ^ r*^ 0> ^^ ■•— CO f^ <M CO ^ CO ^^ CO ^ CD CO t^ ^ ^ 

-S r- r-T CTi" to O) r~r CM lO co ■«■" o" co lo ir> ^" lo oo -— " cJ -— ' cm to' eo 

JI co^SiSSjp^ trtoiScQwv r--gto^ r-cMCj^^ 

9 ^^to^i^io i^toi^aSS* .-^.- to^coco^ 



to mcM«^Q'-a> -— <nepg«-CT> to*— '■ 

'S (DCOtO'^CO^ •— i-^totoco '^o>^ 

T- r~-u5CMtoSiCO CMCMtfl^OtO O^c 

S SSKSKS sssgsa" «-' 



ssx" 



5 £ 2 S3 



atoento too « c3> -^ <m to co 3 ^ o to r- 1^ g -- to « co 

^u^"— *Sto Si-totocMoi ooi^-S'*"- Qioinpr^ 

a>" 10 a» o ■^" ■^" cm" «r g" ce" ^ r-T f>-' trf -— ' cm" r--r «' to' qj" 

oo^r~-r-oototo4iocOcococo •— oieo'— «S 



Swco^r--irt«- g<»gf--eMto togtocMcoo> toco^ioto 

•-r>-eo5^ ^•-KipOif"- r-5»-«--- »-tOiO"^^ 

^, coior^tiS ^^'— CMcoto otAco-- <oScm(~~^ 



»-^r--3;ga> r^tfigAtog -^^.-cmoi* 9&mc 

(O •-^■«i'*»»- co^S^ioio r^oiiovojtn cmOOc 



^ir>toa>i — ^ojcoi — o>-— lor- 



scotocM togtocMS 

■^ r- (ft ^ oi 

^" — " cnT 10" 



tn co-^meotoCT) --gcMr--io.- "-^p^CMto 0)or~.<^J^ 

CO Cvjti*^'.-.— (00>-^f-.0(D ^^iMCMCM r--r^<Mcoc 

<^ r^iOoo-^-^io toco-— to-— 10 ooo^r-W CTJOior-.^ 



CM "-(Mt-op — io gcMgu->o« g^-^^tocp ogioo^^ 

r«. loiQcogp^cn ^^ffir-r-.* ZtoeecMiocM »-grtco« 

^ ■^aSuSeocM-- iocm*ocoo fgto^'w r»-cocOF*-PS 



I 



saas" f 



3 1 
|2 5 



to" as p" lo o g S ^ ^ -- £ 5 2 Si H 



- saas- 

a ff !r 3r 5r >-.S 



r" to as o v« Q o S Ki K — ' £ 9 ^ m ^ a 



"5 - • - ■ o CM ■«■' to" m p" lo' o g" c 



is a "*' 






|lag=§ 



174 



Individual Returns/ 1977 • State Data 



a 
e 

e 
o 

i 



c 










ciJ pijio ' — <^ > — ■* r-Tr-J cJ o cJ 



-22S 



i "siSSs isSiii sSSit' is§i? 

e4' 






d 3S ir\i o ^ <0 3f 03 en c\j cO 









t^ r- CMC 

^ 't- 

»^ • .— to? I — iniAinouj irt — 






fi o 00 »- o C3 OS in trt 55_ o in r>- in o c6_(0 c 



acvj (O tn ^ 

S' '" 2 *^" ^ 
•— S in ui oe 



2 i£«?iR iiiSis iigiS« SS^§§ 
2 ssssgg ssgsgg g;s~ Si5i§ 



g SSSSS3K SSSlRgS SS85SS* 



^ CM o> 9 C7 
r^ <p 5- in «* 
e^_ ^_ eo_ in c^_ 

CM 10 tn tn OD 



R i3=ll§ 5i5§ig gSSsiS ft«i^? 



R sssxss aisS8S ssssss sassi 
1 =f»SSS'S iii'sSS" SSB*'='~ £§Efti 



f SSiSsS isSsSs tlil'" SSSSs 






?g?i 



XRS 



5S"5S"^ 



3 



^§iS«? S§?i§s^ i^SisSa §§^§S 



I §ii.Sg.5 SasJ.SS i5Ss.§s 

•^1 ^- cvT ^' — " — ' 



^ u} a> «D (O 



g sSiSSS iiSSp s§sS«- Sigii 

5 SSS58'E ftSiaSfeft tfS"" S^«5?8 



§ S^SSii §sSi?S s2S£"~ S§Si2 
S" sas's^ss" ssiR'tsss as" s'S?*a 



i 

8 

c 

i 



a 

e 
o 

V 

a. 
E 
• 

K 
111 



eg 

■o 
e 
a 

n 
« 

(B 



• 

E 
o 
u 

c 

8 § 

o 

k 

a 



.. S£g§8? Si£5ii SSSSic SiiSS 
2 ■ "'sf5!s"s8 s^Rgsg" ggssaa "Igg^ 



I 



I Ss§s?S§ §g§sxi SSiftiS 



tn A oo A ^ 






^ ■* ". ^ *X ^. ^ ^ '~. '~. *X ^ *^. "*. '". " 

J" c^ m d r^ (O in (o to r>-' V in oi' to -^ 



SOD r>- V m 
CM » * T- 

!P ^ !€ 






^ 1- S as rt CM 2S -* o» ?5 ^ CM en 



i£sa$ 

ij o W ?^ m 



cMc^»— •— in»oin»ni — 



i I|||si P.5p.i |5|p§ 

nj cmcmcmcoFj^ ^cmcmcJc^cj •- 



;sy«s2 



.11^1 



•— in--CM3^ Qgrtgjinin mtoc 

*** CMOJCMeMCr}CM .-CMCMCMC^-- -- 



sSSsf 



Seotooi^"— 3 mincj'^tC'- '-r-.inin^c 

rtin»-*cMO coeocft--ioin iocmcm'-c^-- 

iX' *C f~- -- ^" ^" cJ m" in ■-" <T> CO cm' »- ^" to" en' 

SSJ in<pr--.&Sr-. ocnmcMcaco oto — 

JJ CM^CM^^CM ^CMOJCO^CM OJ 






S cssiss ssaasR sssas* sstS 

S" ss'sssa ssa«ss" :;ass'^'^ tss2~ 
^^KaSoS* r~eoo — — — CMcn^ r--0)cou~ 



»- musoicntocM mcMinmcM-— mcni — cn^»0) CMr--5^rg 

•■ coo^^<5r~ CTico^cocMCD ototpoo^-w S'~9";:S 
(i CT)t6i\jco»r^ CMrtcMO^OidS SSo--<y>CM *mini£>cj 



SiDcxscxscncoin cnm-— coor^ cnincpmmr 
*(5)-— C>"JCM m-— -^cofcic? cnmino)-— 
•— citoooi*) •— -"CM — coin r^moj 






RcoosuSr--* Q35«^*r-- cneviigj-^*- ^inin^p;- 

^ cvJaSr-mcno *r— aJuSmo <j><t>Ki^ oinin<y>en 

-J r--" r»-" o cr> ^ co ^ op <^ *C ^' *P Oi" « c\i" 
g -^--- 



n 5 t 



A <or--r--'^m^ iooipcmq^' m^-in^cocNi 

in •— citDOOinoo 1— 0>iOC>«n( — OJ^CMCOr^CM 

jy ^ 2B cr>_ esi in Z <£>_ en in r-- cm_ en to tn -^^ i-~ 

.-r CO •— ' in en tn to cm r~-' ■«■' cm (j> eo ■«■* c\J en 

JJ; incncM^oji — o>i — 1 — (oc>io in»— 



00 en m CO a 



\iM 



X cocnSSScD SS"<nS5 r^VQtoS« 'D^^n'^'H? 

!o RiineStlSoj-- eT>r-r-oie\jc5 cMesiiBr-Trin c3)cx>oir>eM 

- (o r--' op ttj" tp en ^ en cm" in 00 r-' cm' <n' r--" in ^ m g* 0> OT ■»r" -- 

S ininooSo) oe?^f'~PM^^ eniniptoc^en ^ torn*" '^ 

JS -v 35 * -^ e> efife^cnenen «S r- K •- r— en «5 r— •-- 

T. ^ ^-" »-" ^ e\f ^ ^ CM CM c 



r^ (pg>inoinr-- »-eocM'*en«- r-ojcnr^cu^ 

Si55>ir>r--r--in eD<B«OT--»- cm^cjcmcJq 

(Oeocn-^-WO) in»-?^"TC3 in*r-.incMT- 

uf o" r~.' a> r^' a?" «>' ■^" in r--" en" cm" en" o 00" cm" cm' c> c 

w ^riocxjioi CM--ene\jinS .-.-incM 

"^ _■ _■ _■ _- _- «.r _-■ rvT _' 



inost^CM en 

^ <p <D •- in 
r>- o » <o_ in 

S en m csj CM 
r— -^^ r-_ CO in 



s 5S2Ss;§ s^ssgs asgss^ a; 

J9{ r-..-co.---^ encMCMesjcnm cgiooSeo ^e* 

— f (o" m* o in cT g" CD en i^" ej> 3" g" iri ^ cm Sn '' 

J3 CM -w^ ?M -- en S r~- «S to (O <3 OS -^r — oj - 



a cm m CM o> CD ^ 

a" SaSSis 



•4 <B up C> 0> -^ 



sss 



1 



< 



E s 



10 o 

ui 

9 
S 



I 

■B 



>e><X-^M TTtocoginca gooj 



lis 8? 



080®. ^Z>V*^Mv( 



StSnSS* MmAmwCmI MwiMMiS^ ^ 



SS^CM ^i-toa>omc> gc3CMin--E m •-tA<A«> 

, S88S" ^"r!""? ""sss^ igsSi? 
I illlll llllfl Iflll* ^.SlS = s 

cijSCees asas^n ^^oogS F*^C3SSS 

■5 ®, ^. ^- "- o cj ■^* to* CO g iri S" S" " £ S 3" — ^ "" ^9 S £» 
3«$S<aS** M^A^^lA S««S**mS 5 



Individual Returns/ 1977 • State Data 



175 



■o 



c 

! 



3 

V 

c 



O 
u 

c 

8 
S 
o 

« 

3 

< 

Si 

>> 



at 

E 
o 
u 



■o 
c 



a 
E 
• 

K 
Ul 

(0 

« 

'D 
C 

eg 
« 

If 



E 
o 
o 



8 § 

o ^ 



Ills'? 






I 3g«t; 






E^ISS^ 






S *_ S S_ (Nt 






<S CO A t*> 7 

= 88518 



g "8 Swiss's g'gggjg ga«r »S§E| 






SRSfiSS 



§'?«SS ^Si5^? SSS?ig= iS?§iS 



g ft ISSSe SSSSKS SSaSR: ftftt^? 



f^ S^9c^^<p oi»-t^*3Q> ©""SslP^ C~*SS2 

S' 5 est as RfS'SS'SS f3g2~' 32 2S5 



I isp.ff ?^i?^§ S-lli^* P.^ll 



-J lO tn fy g; ^" •c p »-" "i^ a> i£3 w ^ *"" iC f^' '^ *" ^ "€! ^ •" *o 



s sssaas scssas ssssas as pes 
5 ip^'p'as sfesRfa'fc" gs" s«5S"§ 






s^giSS 



S KSJSSSS SSSiasS KESSS: FS~S^ 

*^ ' •- f*i r\J »i-i ^- * •*- oJ r*^ 



« £ S^ ^ ^ s" 2' 53 16 2? — iC" ^ « « 



S-_ 5. K CI oo 

(Q n lA ^ ^- 



i 2§^^si Sii§^i 5a!?SF' Ss§^^ 






5_ iX S St c 



S Si 5 f--_ 5 r^ S_ 5, ^ en S 3s R 8 ^, 0_ S S S A (\ S_ A S 



s 'PS^I gtSSiS i3S§3r 

^ .- <o •- cti CM* o> o •- f^* (--" o> a» M * 



■^ rj Q) m ■* 
a> ot' to iQ •- 



A oi <D o tM_ <o W eo in tc_ ^*_ o ^_ o «S ^. f*- 

j5 Coof^S S5SSSS SS 



iSSSSS 



2 ?) ^ S 3 



(J- ^" r-J o '-" co" ^ o r~-' 52" c\f csT V g co <o cJ 
2 Sc»j<3--fN]cvj cmSJSJc^Scm A^"" 



CO « Rj. eft ^_ 
(D tn 2 2 in 



^i "-r^T-mmr-- oo»CT>r~co«- ctco^ocm* 

s sssaaa ssstssE ffsssr"- 



sssjst 



SCMcocMpitsien (oc\j<piooo'- <Mp<p»in« oe^eo--^ 

^-h-^^cyi- *co^'~ind .— f5KS«-^ •-^r^o>'~ 

lo omoic^o-v cvjineoio(OC3 oioOiSeo <\no(oeof-- 

3' ^" to" cr>" CNJ r^ gn in -gr" m ^ ci in m" co" r-.' csl oi' CT) ^" (N ^ 



m coc^<?550D e\(3c>jtotf>eo r-..-c\(r-.g« ^^mcDr>> 

^ ^*P"5*^r^ ^^^w^-- q>5p«-^-^" t-*^*^'"-- 

Ui> OOTi£if~-Or-. r~.a3<nOc\Jin iocv*^»— ^ ■vo«— r«-.»— 

- u-i r~** oj" Iff r-J" gi r-.* ^ oo" m "^ m c?" ^" r-.* co ^ ri c\i <q m" cJ 

J^ m <o o> c<i <o oj 3 s •— S *^ ri ^ O oj • 3 <2 S Q ^ 

jj ■■-cMCJ'-enrt^co^inciiPsi.- • AioScd-^ 



toeocgcootp r~CT>«cMm^' m<oc£>eDr~-r-~ o — C 

StfigjoKK (CtpocotO'- CM^»-r--eoco cjcsjc 

<£o<£c^t£i cB^'— '— rt^T ■«-c\)r~.cM«Sin — mo 

to" r-" c\j CO o> ^ <n « r--' o" cJ ■«" a*" o> eo" «-' r-." --■ »-" r^" - 

r-c\ji — ncoO) (r)rf>Q>ointNi toi — "—r^ C"^' 

--mir)r--.t;DO cnj-— Ojr--r-.cJ c>eor5 o<cc 



0> <M » -- to -^ -w ^ »- t^ -w f^ ^ ^CMcgqji-- 






<0 <y>tocr>cr)<M« iTir--cOtotoS5 0(0*in eocoSftj'i 

__• — " to (D V c3 CO op CO --' ■v" in" ^^ r^" <p" co' cvj « V r--" o 



il|l| 



Q r^epeoin«in ■wp'wo>oin ^CT>.-or>-» 

2 mominSr-. .-S.-Air~.co minuiTO^' 

cS ". ^ ft. C3 ^. o> to p^_ o <o_ ■*» in --^ !--._ in <o in 

2 *.-3«pS op(pS5S'^ inSSSi.- 

7Z cge^cM^^ rt^WeOiBcNt toisj ■ 



CO O) uS Cp fj; 

<» p-T ui (o cm" 
S ^ lO » r>- 
CO (O o> IT) m 



n f^mom--m co«<p«— r>-» in50CMf--inco incor^*«o 

o (OCuinA^cM coO>o^o>a> <nc\ir~-cD'V<o coin-viA-v 

55 *cOr~o»- ■» r~(Dme\ico^r oooooB.-^ o.-A<o^ 

trf <?) ■^" a>" (O ^ o .-' ■^" lO in to in cm" r^' cm" f--" ■^" to cm <o" co" 5'" ^ 

2l r«-^coioO<o — f«~io(Dcoc\j r^meDom.— co-vincoai 

7Z tOf"-ooSeo coeo'*5oO'^ f-.CT>irtS Sococso 



e> mcocso^r-- .— eoinr--m.- c>eoeocM^» 

Sp^-^incoh- coino>'0'-S r--erio<».-" 

S_ CO CM ^ r~._ CM in o in & in o eq in in • 

MfC 0> O to *— CO CO o> '^- »- ^ ^.- *^ o> CO 

3 mwin-vojco ojcocM''— CM.— 



(O (O .— CM -4- 

A S m (p d 
Jo W_ cy ^_ o5 

*0 S P K 5> 



V oocmt--.— .-CM tooin.-^^- pjC5f>-m«)CO mmotinr-- 

K SSKSiSS sssssi ssss--- gi^rseSS 

2<OoS^eoCMo5>So>SSSS inr-.PI^S 



1 



< 
E s 

3 

5 I 



II 



c 
a 

s 






g g g ". cm" ^ to" CO* cT in o g? o ? 



©XS-e^" -vtoajpin^ oSc 
^*^. '^. ^.- .-.-.-ScMco in*-* 

is I iiiiil mill ||i 

:§ alsSs' = = = = = = 33, 



ISS, 



4S8SS*- *.*-=.».=.=. s.s.oooS eSSSSR 48 

lallls ssssss ssiiis 3-«--s I 



*-*. ^ ^ '^ o" cm" -*" <o" CO o m" o" o S S S ^- ^ Ifi £• M S 

aaasR =ss=aa Sasaas g^-*"-** 



176 



Individual Returns/ 1977 • State Data 



1 °3 












SJ 36 r~ ^ o 5. c^. CTi --. to 5>. <E cri » to, • 



SgSg^ 



lull 



— C -^f r-J" cm" r-" r-." o <o rJ r~.' cm' «' o O O f--" «■ 



3S SS 



?g;% 






3 S CD O i^ 



S S S CM Sj ^ SSr-SSSj S*2«a9 

u~> CC3 o) ^ ^ CM CO kO (O in \r> ^— ^ u^ ^ a c 

■«■' ^ ^ c? iri v" '^' -— ' ■^' ir> ^ lo "-^ r^ a 






^ ■*— cs CO •^ c*> CO r^ f-^ c\J o> CO <© o> c> o> C" 

m (cf CO -r-" CO cm" ep •- f^" \ri » •— " ^' <p CO si c 

U <cincor— •— oo <oto'«ro»— •— cm«— •— 

^ .— .— CMCMCM ^COCOStO'W "3--— 



SSSS 



Scvj>— 03i~CM(o I — toi— i/ior-- oeoeM«i»-o> 
„ SSSSKiS KSiSSSa £ffiSSSS2 



c^< toco«— CMcoio I — T— (£>-.— r~-c\i aDO)a)^r--c 

R sssssS sssass i-sKs: 

w .— rtc^r— cncsii^cotoco co oj cri •— 



S S ^ S c 
r~ CM S « 



S s!Si?s«s sSssss g»iss5s sffisas 

" sassss" sacs'?:^ sssss" sjsss 

<*1 ... 

7f> 



- CM CNJ (O U^ (13 c 



2; -^CMCOiocor- f--oo<»)^r^O ORj 



lO^Sc^SJ? ScmSK — S coiootpSS csirlm^d 



8SP 






Ili^i 



s' SeSSSS i=iEsiS §is"S-"« S = §gi 



i SsilSi S§5B§g gSigSs S^SsS 

to ,_ co(0(&(9 ^eocoio'^»— at eo t- ^ •— ir> co o> cm 

'^ I ■.—"-—" CM CM f~-' so CT> CM -— ' ^ CO irj OCl 

0> ' CM 



o> <o lo »- r- ti 



Kccr^v— eooD r^'wooooo) a>mco^CM 

CM v CO <o lA 0> r-. o6 o> oo 2 o co to o 

aS o lo CO to" co" o" op' ■^" ^ o" cm" tn co 

r-vS>c»>cSr-."-»-S3 eoiSo^Q 



C4 tocMoogjjj'— *j»— <oo><po> ■trtfiOfO'^^ 
g ,- S?«>S_5 »-_ S <o_S_W_« Cm cvj S_<»to -- 
2 S^i~~Sr~.S SSJcortcoCM r--V 



Cf "" S' *^ "^ 



20><ncoa>(3> SfC3!S'^9 cMcoma>o) 

rSeocoi — to r~-i— SSojm IBcmcBi^cm 

8' - " tfto^ ui d cm" ¥> ^" <5 "^ *0" c» «>■ o 3? «r CO in" ^-" 50" wj •— " 

„. r-.— ?MCMCMp4SB^i^iriCM.- co^tor-- 



^ ?S eg S ^ m a> (^ CM o <o r>- to <S 2 9 cm to 

a ■"■ssss sKsess ag5~sa 



?S81 






UJ r~ ■*»■ 10 OD CM 2 

c* ^^'-cmKS 

_f csj ^ «■" o" -»" m" o> o) T- *- ^ r~ r--" ^ 

g • r-~'^Si^<S -^ CO <\» CO O -- --co 



o> o S S CO 



to Q — tft — 



O w"^^'^'^S! csjCMQ<gr^t« i^cjiocMoo) Si^'S'^S 

w o '^^ * ^. ^. ^ *- ***- *- ^- '^- ^ ™- "^^ ^- ™- "" ^- *"- ^. **- ""■. 

S" _^ (•) CM OD to r~^ r-" r--" ■•" o> ir> r--" r*-" iW a> — ' cp to urf •— ep 

"r-(£5iK?oo» CO e> O 00 r- -w oo "* * r- CM ^ tO 

■.— CMCM--CMf^Kl»— COCMCNJ .-lOinin* 



illll 



CO .- m .- gi r-. CM 

?(& A o> O Q CO 
Oi ^ CO CO in c3 

3" g'isssg 



^» S CM r-- S S K O) S ■- O a 



fS5 



JO^ •" ^C^ "^ 



^ CM <0 ^ 00 

m_ <D_ ■*_ 3 O) 

Sep ■^ CM OJ 



<^ u->cocMm(0-— CMto-5r--*»r-. ■*'»»ir>«imto O^i^coti 

8co^S^^?S5Ft^J r~r-<&M^^co cAcMtp^esi^ oi^i-eaiJ 

r^^ciSiniA-- ooortcoArt *oioej»*o-- r~~ a> to '- u 

— f ^ r— " «i" r--" o>" r--" tp" cp" cm" co" ej" ■w" cf to" »o if>" co ^ o" cm" -^ 



slot 

o E o p 



»- rt S a> 5 *~ ^ 



■) »- CO S tc h- ' 



(O f~~" ^•— CM<0 0>»— CT>0 

^•-cfitnto^ cocM«— 



Rcor-~<3>o^to CNj^O'^qpf-- io»— r— ocmo 

CO m m oi 9 ? co ■■»■ cm — co «s di o aS tn to -— 

(rf r-T m co" «>' to" 00' cm' O ^ ■v' ^ tfi" 50" cm" r>" to" 

y tocMO--r~cM coi-~--— cotpw or^co 

•7; ift^-lftui'V'T- toioiotnojBO lS«— 



iSsE 






§ Si s t CM 5 s_ 



ctT CM CM 00 10 

f^ r- r- CO jf 



(O CT>cMQf-~cg^ i3t5^'S4 ooQtp^tM 

J^ i-^f^gS^tocM eBe5ioeo--to r^f^iS3*oto^ 

uC o" CR •— " r»-" uS" CM CO r--" co" CM cT ^J en r~." co o to irt 

S Ss885.;^.3. SKSSSR; SjeffS*- 



CO cn to CM ■* 

0> to CO CO ^ 



-' ■—■ cm' C\J cm' co" CO f--" to' 



0> gj^-tpr-tao) ^r^cpmtoio (0»-^»-oototo oooomtotM 

ro. dir-~'«-toiAir co'V^OTinioco r~.coeM»— r~-cM irtto-*eoi — 

C^ o> co_ to ct ^-_ 06 CO co_ co_ O) to_ ti5 »-_ CM_ 10 to ^ r-_ eg to --_ 

—f oj pJ" (Ti CO f' --^ [*-" o" <^" t3) •— " CM ci" r-." ■»' 1^" to oi" c> r~-' 

iiCMCMifio>r^mcoco--cMO--"~<M •— (Om»-i/> 

^^c>jcM«— -—.— ■.— .— .— ■»-■<— ^-— ■•— in-^coco-^- 



A f«~eocoo>»— F~~ t3l — CMTtO-— C3i— cococoep 

r^ cMrtcoaii^h- *^-oeoJi-- r-~CM»-o>r^co 

ul tO_^ f^. ^-_ irt CN^ irt in CO cfi S ^-_ r-- cm_ co_ co_ in -- 

SSr--«>T-O0> CM^SSS^ r-.co 

^CM.-CMCM'- Cg--?5--WCM CM 



5 « 



« a 
O m 

k c: 






(A 

E g 

a 



< I 

I 

in « 

10 * 

• i 

a s 

I- 2. 



Iiig| 



01 CM O) •— CM 5 CO 

ifl r~. CO r.- r^ ^ <0 

,X cm" (o CD* 10 5:" ^ 

JP 00 * r>- -w eft r^ 

^ f— t3 <i r-«0 



tpoimtDCM— m -- p to gj oj 

r^r^tb^cMco oto^ASiQ 

r~._ CO in to •-_ irt to r~. ■*j-_ (m in to 

•— " ^ in r»^ to to ^' o' <E> ■^' *c" CM 

mcMm^SK f>.co«-r~-t5in 

OJ'-O^'inCNj CMC)f--t\( 



S Tt -- ^ CM 






5S5S 



m co»oior^CM ip--CMOO>«* r~.m<p«-^^»- otnr-mc 

JB aS55'-<£'tO ^j.-tsffi'fl-^ toco^escM-- *tM--3a 

X tMtf>£'jooc<^ •— CMiom^f- ^■ocMin-— •— 1 — <r)r~-CTii 



so •- •- in to <5) CM 

M CO 0_ tD_ CO CM_ iB 

S S S •- CO en ^^ 

S4 CMCgCMfM^ ^ 



Rmcotoooi 0--CMCOCM eo'V'— -— 'V 

cMtSSieodi oio>09>oto (0-— •— •— •— 

CMf^Stocom tooi^eh«- ^cmcocm-- 



gin a> ^ S 
m CO CO ^ 



8inO)S)c>^co r*~cotoco<MCM -— coocmoo 

„ 8SK5S3S SaSRSa S2SS5' 

(J ^" co" V' r-^" CM CO o cm' r--" oj' r-' r-. m to" ai -- 

[JJ ^COCMCMCmR* CMCMCM-— COCM CM 



a 

z 



IsSi 



SS§[< 



s»%;^* 



5|ll|s ill 



XXX -CM ^-tooopmc) ooSjin»-t 
SJSSm*^ vt«»fc^***«t4 «*** ^ ^ ^ £ 

mil mill iilili 



;-£8, 






- CM CM CO uS •— C 



^ 3«^^^« 



3 "- ". "- ". o cm" ^ <o" co' JP" "^ ^ S " sS S - 

SmASSm wv^M^vi*^ SiiSM^«4^ -f 



Individual Returns/ 1977 • State Data 



177 



3 



? 



(0 

♦^ 

CO 

■D 
C 
(0 

0) 

E 
o 
u 

c 

s 

o 
o 

CO 

■o 
< 



OT 






« 

E 
o 
o 

c 



« 

c 
o 

a. 

E 



« 



•o 
c 
a 

« 

S i 
5 « 

I i 
u 

c 



« « 

O i2 



■o 
» 

1 I 
1" • 

« 

E § 

3 

< I 

I 

in s> 
in a 

«! i 

n £> 

(0 - 



111'? 



* jpr--CMh^<M«- cjCMirt^'^'^ SS'*!^'''^^ "^""rS^SSS 



S ?S«g§i §«SS^5 Sis^s- iiiSS 



i Sisfs? §.^^.^.55 iSSSi" Siiss 
8 tesfesag §?ieRsS ^"^"^ ^MSSS 



r^ ^-r-oor^io lootou^^-eo Q0^<0&^ sogeoepap 

<» CJ * o a> o r-. c> o ct t/i * rt ^_ ^ « •- •- *o ^. <Zi_ ■■-_ en 



; S'SSis S^sfis §MM-- 
dies Soigs?' 



s 






pgiS§ 






K cn S * M 



« £S"gS8« 5? 3 'as s'S' 



Si S A ^ S 






ri oJ ?i IG ^ 



jX" iH <C C? "P oo cnj ut" lo tti <ri m 






— Q e^t 1^ 






1 °-2 



r*. StoSSoS Sco^kES i©r--SJS'«Sl g5&>™c7>S 



« csjcnpaio^'g s(o^^'»n5 cur-^'.-oioeo c^wir-.'-e 

S SC3S»K §;;,Sr,S.8, SSJC2- fS.5SSS 









Km -— * r-- (pa 
tn ■v ftj -- i\( ? 



= P « a 2 iP 



£ -* 5 






^ cwseoa>o)»- ■w.---a>^«- itcnjc^^CQ* 

g 2ffsss?s sisssKs sassa- 
s f sg«sf S£S5gs- ggt^f 



J — to o o 



li^SS 



lA in CO CM 2 



§■-^■010^ «r--Oi»(2r-- v^(p^o> 

m ^ Q sr> oC *^" '^" ^" o> f^ <C '"" ■^" r"-" o* en iQ lo cm" g g' 



^^ ffiooenr^"-^ <ocNj»-r*.»-ffi cp<o<oo^* 



SSs'ffS 



^0>cO^<0^ (DiB^uimm gmcpr--'V<%i pQ»QC\np 

^ en ^ en rt o lA esj »— _ A en en r--_ ^_ e«.j iA o cm cj e\i_ en it\ r~_ <B 

5" " en trt ■»' ixi at tri oi o> ui c> lo •PoO'v" to w* *— "> t7> «r -— " if> 



^. cviaDC3tf>o>r>- csgcMiocsiCM oito^^tO'V r--r--cn<-0) 

O) ^r^p-.o>cueM Qm*rt*oe^r-. iQ^g^-Aw? r^cneneptp 

^ '4(Ou^ojc3C9 «oc\i«-o>«'cn (or^Stois-^ oiocmoSa 

m" ■ * ^ m" r--" 5;" f--" ^ t^ ^ to «q to to' ^ 0> to ■*" V V" cm" o* to 

S — ^eM'*uiioirtr-.eneoen*-t-~Pj tAcoutS 






7 en -^ CM a> 
5 2 -^ en cj 

- S CM S rt 



^ o>iogtnu> g5'-cno>eM ^.-to-- 
^ -1— ■wto^to ift^enen^'CM cm 



r>. S-^titfir--^ -vcn — aSto— to^iTSr-- 
(j" »' ^ ■^' ^ o)' » g" ai oo ^ o> lo" lO lo en cvj 
^ eMcn-— ^CMCM eMcvjCMCMiAeM m 



ffi?;3S 



^ eMr--eMr-.mr-. eO'^ooc?'^*^ eneoencMojcs lO.— cMocn 

^ r-.ooge\iSoo enc^jr^ot--^ ■^r*gf--'0'- CMtocgg^ 

C^ oeM^cno>'- «5o«-r--h-en ^caSK- <nr>-CT>S^ 

esT evT r-T g ^' 



irt »— " ^ r-." ■»-" en lO m ■^" m" ^ « r~." ^ esi tri 

m 2 2 S6 "" ^ ? TT ^<' ™ 9^ 3? '~- <i>eg 



3cMcn-— encMiSjcvjeMcu^uieMcn r>~(0 



r- ir> o> ^ -- ^_ o> r>-_ 3S -rf 

S to c\] 



^- gtP'~a>g^ cntogot 

S" ^" r>" to" CTJ ■^" g' CM uj o ^ 
•-fyevieM---- .r- •- ,— •- 



p o> <n CM tri g" «■ CD* lo •- 

— lA * ^^ en en 



tn CM lo o 



T ^ <73 C^ CM tr> 

■> CO CM to en en 

1 '". f^-. ^. f"". "l 

5 <- u-> uri (£ 3 S en 



CSSSK SSSCfS 3S88KS 

OO •-_ o_ ■^_ r~_ * en -- ^ ^, 35 ^_ en r-- oo in 

^ O) r^ en 0> to C> ^ CM O in 9> oj to V— to 

r— •~CMinr-~ or«.oOCT)»- -— tocncno 



en toocno>eno> •-•-tr><oeng io9°o^>9oi 

Stoeniogmtp mmi— r>-Mf5 ■^c5'— f--2nt* 

--aScJiotooi oooioo'-en^' toto^enen 

M cm' r^' g cm" r^" en wi o esi o to" en g" ^^ r--" cm en 

S to en as ^ « en — — r- r- 55 — S ch K. ?g 

^ -— CMinmeniT) <oto<vu->ou^ in*— 



CM M eM_ in K{ 
S ^ •- »n S 
'"^-IC"^-^ 



totO'-CTi^^ ^■^f-mr-.rt gtnoib 
1^ en^mootor-- r>-oo5>f~-eM 5cn.-ti 



:SS 



esj trj o> CMCM 
en ^ CM W en 



«f W 5 g" in to" ^' oi cm" e» cm' r-.' a 



IK ^ 3 » K 

r— " r— ' tn CM ^' 

^^ t^ CM CO o> 



r*"!-** 



S 55*^0^1^ SgS^u^a> --§--^gS SSeof^m 

jj( cji it> <o ^ tM_ cM_ to * in to r-- ^ CTi_ en eo_ o * c^_ ^ o cm tn ■v 

(*» en •— r^ « t— CM •— g" r-.' •-"■•—' g aS ui e>j m ai -^ co tn «■* 01 lo 

a "^ssis? sssscs ssss^^ assss 



§in* oo' ir> -^ c\i ^ d ai en tn" g' in" cm to to 00 in ^ en 



»0 CM -- 



iiis §sj 



I °-2 



^ ^cnootnr-.^ C3C 

S* ^CM — ^— ^ ^ 



Sr--' cm' oj' g" en" 
to r- CO ^ 



- e\j g m 
o" <M r— ■ r-' 
7 S S rt 



3 (p c>j 00 en CO O O 

■S ai -- ■^ --' m oi CM CM <o 
">in in-^cncn^tM cm 



cncocr>^ ^tooiCMOi^ ineMOJtnu 

-— _ tn a>_ eM Sin^esi >— -•— tZSSu 



i 



s 



S S S _- ^" V to' CO" g' in g' g' S S K ^" ff & 3 m S a 

S ov^^^taS ssfe&sa 8s5^5-8>( Is^^"?? 

o §11111 llllll |||||» =!.||SS! 



sss 



CM ^ to a> g in g g" o ^ Jj — ' j 



B*-*. '-1^'--'. ^ cM-itfcocogin ggSgg^- 

sasss^ ^s,s,s,stsi aSMaS» s 



iiss £|a--s 4i§ii 



5-£S 



178 



Individual Returns/1977 • State Data 









<Nj eg ^-_ * 3_ ^-_ irt -—_ ^ ui ^ •-_ <B i/> irt in 5>_ csi rt (O uS ca 



8 



S' * rJ m (O (o «;■ CO •— " Oi Lo m eg ctT ■»' r^" r-." rj lo' 



<o *•■. ^ o ^-. o_ 3_ ■^_ ^ t3 <yi <^_ f--. •-_ eM_ ^_ (O c*j -4 o uS to ocS 

jj' ^" <r) cJ o ^-' to" ''^' *■" •— ' cm" csf 31^ Iff o -v" rsj '"" iP """ S2 ^ 



eg i7i_ o CO ^ ^_ o --_ tc 
^ rf CM Sj cu cm eg 



m CT) n' m' <■ 









S«--8 2? 



ci otoom^^ e^-^rcMCoojoj or--^'^a>c^ -— e^«— c 

r^_ '— , ^ "W to, ■*. ■* ^ « "> ^-, -^^ eJ rg ^-_ tS -— _ ■•— _ o c3 

fcj' <y> ^ lei -^ eg eo eg r-T aj r--" o' r^' lO in c^ ei c\j •— * r- 

J2 --cor-inr-<o<or^kr)'^'^i — -— c4iO(Of- 



T- <Br-.rtco5>^' ooofiocpior- r~.rtior~~to3 r^-'-^W"- 

(•J r>~o>cocn(Di — do^c^jiPi-wo ff>ai'»regegO eg'weboic^ 

— c CD <y> _." ^" OJ q? O r^' to' eg O) O 0> ^' eg' r--' lO ■^ 5" r>-" ^ eo — -' 

g ^'^ggSS SSS:sa SS=;8*'" 2sEif!S 



a S: S2SS 8SR5SE SRSS 



A eg* •— I — cs<~ I — eg^'ionaa cot — mr>> 
J0 ^^ 1- eg eg_ (O «(.•-, f"-. oB * ^_ <B (Ci_ ^ ; 






rgr-~r— Q»cOQ r-(o5*~'~*~ F-~S<Bc\j»-- cgcM(S-vr 

g -wcgrNJOrt^ <Ti io <y> to <0 •— tOOTr— oj« cS'^-^r-.e 



jj' ad a> (D ai ifi ^ ^'^^'"SS 



S^ 10 ci i7> ^ c> ^ ^n w O "~ ^ m O ^ '^ 

_ oB -w uS (O S <H ^. s". "I ^. *X o> c^. * eg ; 

CTi CT> o> ir> as (O o> "— " C) to" -^ ci" e> o" •-' 

.-.-.-^■CO'V ^■miSe^<j)ei V^— 



sss^s 



tn •— tn m e 
C4 CD eg 10 u 



- c^_ S oo_ ■^_ e^ r~_ ■* u. u 
J •— ' o' c\j m ■»!■" csT eg' r-' a 
30J r^r^-egcoajO) fP" 






CD en tn S eg 
cp op 00 c*) o> 



3,-cecn^meo vffi«.~r^v ^mvoico 






?~SS5 



ft e6 — CM »- eg ^ cxj cSi — ?5 r— 
- ^ cD_ in o CO rt m ^ •-_ oo_ C3 

•.CNiegSic^^- cnomScocp 






cr> r»-_ In in u 
CM lo rC «■ o 
I ^ V S u 



E ff 



^. mcgiQCMoeg t~~ -r- a 

M owtocoO"- eoeog 

N "-■, o i— , CT> CO m aS --_ ? 

£ egegmcni — 1 — cScoo 



m m cT> P-- 
r^ 53 <B CO C2 






3 m oj eg CM 



^f 



5 ^. « 2s S_ 

- CM ft S S 



^ nn<o(oinir o>c7>'7u^if0i I — cococMincs ^ e\i ci 9 •« 

(P lA^vepcpA .-ocft'-'-r*. h--»-(n3.-(5 'Am^m^ 

^ *■ tn « o * -— _ a> rt to CT>_ o ^-. o, in m o, to »ft ■« rt o * co 

rt * c\[ 00 in 10 o ct» 10 c^ of V" o' W r~-' ^ o in c» o cm cm in oi 

S Ktoco*- ^in^r~-cT)S o)K-o«-co^ •-mcJ-— m 



i Si 
s 



r— m g o — ; 



i-iiratcia CMVcc>r>.otin oocmci 

-— -— CMCMrtCNir-.^ cOlACM 



SCO 10 CM o 
uS ^ m Z 
r- A <D in A 



i 03 



SO<C'OiO>«-p-- cMO>coeg^cn ocM>-CMr>~A (nr^^ojeg 

vAiQtoi^^ of--f^eJoo oo>cooQo>rt 7oin<oin 

(If 9incb — mob c35 o ^ m •- S in co -^ Z ^ iB r- r- r- 

- eg v ^~ r-T m" c-" ^ m to eg* op" 3;" r--" o" ^ 55 r-T o" eo in 

„ • ^omo<M 1— oi--r^SS* co?g encMS'^cn 



■a-tococoo ^r^^»-r^cz> ege 



SsS" 



•— u> ^ ?S in 



illll 



•6 CM CO eO In eg rt 



i oi CO ^ CO CO c? eg" 10" e 






A flb o o ^ o CO ^ ^ o> CD o> 

J^ ■^ <5 •- CO S CM -^ CM ^ ^ CO 



S CM csj CM "— 



K 3S- 



SI.- 



CO M 5 CM S 



a i? 



^■caSS ^SaioSS 



COO«P'>-VCO r>-CM^-CMf~ 

incoc^i — ^T— ■— ^p~.egc 



7Z SS5"^?'5 SS^.-S^ 

JJJ CM^^inSj^ cocMCOcgmco 



cg»— CT>i~^C>C> cocmoi — I — »- ■>—■•— h 
g Zui-vininco minin^otco '^'•- 






« 

is 

8 I 



8 i 

O js 

k c 

o i 



S s 

Jo S 

E s 



5 I 






■^ cMco-«-o>r--io c3^«-^eo<o --ca^ooojcj r--T~c3>.-co 

W Q'-f~-3S^ ejegcp.— «CM C^SSS*^ ^»»-(o-^ 

o »_ in oi_ o CO e3 CO ai ^_ a>_ -^^ co eo «_ «_ eo Sj_ ^_ <i o co cE ^ 

c*i i|> CM in CO CO cp CO eg eg CO ■^ ai eg •— " in ■»" -— " oi 1— " r~.' eo ^ 00" 

!E OQ<oA9>n egm^ySCMco .-eo^*'— csieo*cO?S 

21 ^ io r~- r- f~ -r- cocMco^eMcg mooA --cO*oocg 



CO m--cMCM--o coeoincr>o>co oo>50«« mmmr--c© 

3 r-.cor-~egcM^ r~.eor-~«r-.S aiOJOoiO' oiinr-co^ 

lA r~inr--r~-o>co CMC3>o>ioeMco co-— com-— coocscoco 



^^ eg o) S eo c 
^ m CO -- o> 2 



Kr^tDcpvin •— eoCMincoc* _, _. 

W<-Ad)>— GQCO(pcMr--eM <pcoSoo 

m^^cor^-v *co^i~^ in^r^inr~- 

CO iri eo" m" o" ^ 00 <£) co' 



CO 10 CM CO CO 

CM m CO eo CO 



r^Oipiocgoo ootor-.-— 
eococM-— eg.- ■.— --.-.- 



iri i<- ■^ ^ m ■¥ g 
^ <o eo ^-_ o CO 



\U>' o> ' 



p- coS 3 eg 
h- fM ^ eg_ co_ 



(O ■^■^CMcocMr^ •— o> o o o <\i m •— u 
^ »i-~inco<pco a)r--c6«3m .-cor 
00 *.-coa>a>C3 r^CMincoaJeo .— ^e 



5 »g--is 



e^»«>r— 30 eg^iocoor- eooo.-'^ 
3o>5fcS^* lA'^oiRinin .-comcg 



CM .- 0> 3 ^ ■^ CO 

Seg tp CO eg -* 10 
,a> <3 CO m in c^ 



r«. 3 CM g 



S S *" 



,_ jgr~-eMcoco cO(0,_-. 
J^ ^^egmcoco in<o.-evi-.— 

[Jj |.-.-.-CMeg CMCMCOcgcO 



CMcom JQ* 4"*: 
S .— CO W B m 



Si 01 ■•- s S 



Scgc\ir--m-^co co<0(j>c*>CMeg cof~-.— cmi — a 

Ocoos*^ eow-r-isjojr-- VoieoTOOie 

^i S^^Ain-i— 'r-tnr^incom coco-^S 

S" in ai o" m" ■v* » o> o *o" cm a> sf 1*-' c' ■* 

^rip«-«-cg .-e»»-r^m« ^^ 

_ ^iMKicg--^ ^ ^ ^ 



iri c> 10 V' o 
CM CO OD ■* q 



» inm^.— m^ cmco©'— ^> 

r>i r-.eoeomcoo» eom^Qr-- 

(>4 coe\ir>~t7)<ocs< I — r>~coom 

S" iri r--' m ■^' in r^ a> r--" «> cm" P"-" O cm" 



ssS" 



« •? r>- S 9> 



o 
S 

z 



■s 



§ 3 § ^ cm" ^ co" ck; cs' m' o S? ^ ^ 2 '"' S S 



■ S ^ *^" ""^ *^" *"" 5? "^' S S 5" 



ss§ 



sss: 



'. o — — 



to co' o" m" o Q S S S — £ & 2 ^ w>t oi 

lllllllllll ^|-|tfs 

^"2f<o«"o'jo" ogS^S™. ^=*ii»S5 



Individual Returns/ 1977 • State Data 



179 



3 
C 



1 

S 

s 



c 
a 

« 

E 
o 
u 

c 

8 

o 

w 
(9 

"D 
«) 
ID 



(0 






« 

E 
o 
o 

c 

•o 
c 
n 

« 

c 
o 

a 

E 
« 



« 

O) 

eg 
c 

01 



o 

E 1 

u S 

c = 

S i 

O iS 

k c 

o I 

■a * 

0) £- 

*^ c 






2 



' 'ses t.^^gg 



'12 2RS555 aaSR 



'KRfS/ 



a s' 'IIS §5sgi^sEi?s 



N l^ lo S 






KSS 8S3S°'!3 



JK -- fij ^~_ r~- oo r> •- r-- 00 * «[ r\ ^ •- to ^_ tn 0> 

^ * n" ui o" o M •-' cj •-' fn (O c^ o> r-.* ^ to 






A m S r~. ^ 



2 iS^gss ss^a^g sigsaa i^g§i§ 

^ to" in cr> irf O) oi g' Jt' f^ Q ■• 2 3( '^' *^ *" S '^' *" *^" 






s"?iiM 



5 figaStS iSSSSR 3SS~£~ S2S = S 

tn ■* as afi « K ?Q cb ^ 3S « « tr> ■* K 3 f— — iTS e\j PS r- as 



M (O ^ ^ ^ Ss s 

5 ^ *0 C2 "5 ^ *' 

JE CO i— u5 iTl OD » 






5" cnJ (O ir> — -" 



s sssxRp asssss assfiSffls ssts;?: 

- (c> 'V a> "■-" iQ m" ^" r-.' en" ct> q" uj iff lo o p ■«" iW oi c\J «) cJ a 






S«« ^ s s 
. ■*_ *H '^. *l 
2nj CM uTS cE A 



!K ssxR&s ffissss^ sigass; ssssg 



1-S.giS 



S' cri'W-"r«-(0^c> ^ cij ta \/i e\i at ai c\i cy cy 



l^O CM ^ ^ 



M comcMo<po o>(P'--oj(op ^<o<oaDa>^ c3<njc\jv«- 

•; ggsSSi sssala sgZ^Ss ss'ssa 

s" 8i"ies8a i^'s'ssss ss'sss* - = sss" 

Jgi •— -— e^^■^-CM■*co^i^c^J■•— i-cotrtoi 






5 ?SsSi5 ss^iit iS^?'^*^ S?;fc§ 

^ esj of mior-.«— ■.— V-— c\J»--#'(oriT' a> ^ en r- r^ 



CO vO>ou->^m cD^^AOtS r-.nAS>-e 
Ji^ r>.irt.-.-r^aS r-..-u')WcoK ^o>mffcs{c 

s ■ ■ ~5r;» ss^'ss£ 3 risk;'"' 



5gSSS 
■■"StSBS 






<C (p o r-." ^ O m cs[ <p q> Q (Q 

2 ^r-.^en»-^ ^uSS^ 



^i/>Ac<jr>-o tn m -r- ^ So ai ao ^ ■^ ^ ^ 
(0 • ^ SI ■*. ift SB cy 1— in * K r«-_ es[ esj ■* *si 



f-- ty 00 ?^ tn 
r>~ CO 0> K (D 



^ '^SSRSSi KS8SS2 SSSS"*°* SSSSS 






RJSSSS 



2 si 3 



O eo«-s^<^-~ C9cow<or~-ai C5ti?--ooc 
9 ^aS<-SS% 3^r?Sr-S r^CM 



A eg ^ 9 



g SSS85S sss?!ss"» a:;"'' 



0> CM 0> 0> ^ 

o r— 5 ft 



<n ffiACMcnoo? ^cz>m«>*nCT) a>a>r-.<MeMco •-oui'-tp 

<N ^S'~'~3^ •-•-c\j.-0D^ <o^o»or~.-- ^omCT>o 

i« ¥>' ^" 3' <"' 3" ^' s' ^' ®' eo 06 <o C2 tp" vri pg CO -^^ »-' ^ 

S ^ ^ «r» en A & 3 O) rt o> r- S 00^ SS S "^ "^ 2 



ScDO^>n-vu7 cn'^>o>>ncgA ct>cju^c 

^*o^e\tso^ "— eolOc^^cnAJ ^io»-a 

-J" '— ' c^ eo ■^" eo ■^" T-" ey 10 r^ 1— * m 15 en" en" 

^ -v <0 «5 CO -J ir> u-><d^^^7 «5 *- 



in •— m to o> 



g --JS^-eM^ -w^-io^cjui lOCM 



S a? 5 <3 — 

r-._ d) CO (B » 
c-> S 5 CM K 



V- (cio-«-cgf^(S enc«i«c3»-eTi enenor~»-»- »cno>*oo 

S' 3ft:s'sssi a'ssSKS ssss"" gsssc 



w nnipiQcOO "---tOtOiO.— Dvnoa 

W ^TO^tOpiO) tOCDiOto-wip Q-^p*-- 

A *• ™. "". ** ™. <^ "l '^. *1 "~. ^. "( to ^_ ^ CM 

^ to to ■«■' (D oo' r-.' (£»»-' (O r~.' •—* ^ OD to •— " 

JE toto-4<S^cn cncnrtcsimcM •- 



§§ssi 



Oi ^<D<oc\jw<o 9tpcpa>^<D ir>oo5»-»-^ <nO)<p»^f^ 

£ r-.tcenr--»-<o ^enioc30*en ^0(S<- »^0)to^'«- 






(O 3CMeM--c5m o>*-co'r-cr]io ^^r^r^O)- 
fb en »— tf» (A o ^— en <0 to ^-_ to -— en o> ^ a> to c 
^ «' c?' ^n ^ 'T? "" <^" S *^" ^ '^ C ^' f^" «B <* <^' ° 



O) ctj m to 3 

sssss 

cj oj CI m en 



(B o>c\^to-*^i*i r--'>»r>-*oto 

8"" tfi a> iQ p" o (O ^ ^ <c ^' ■^ ^ 



§» to -^ en e» en <o en dj ^ 

9cnaD(ccn en^^^o 

^c<jr~~to(0 oitotA'^a 

IN* cT ai 00" CO 00 01 CNJ cti m" c 

r>.a^Zcgi^ cnojenoc 

(OeM-— eMmiDr~.» 



^ tM^.-o>r--«- ■i-tpr--<0'-<0 "-^loosp^ 

to toA(0(X>iO(P loioi — cneM-tf- csiP'Vcn^ 

?■ en to_ S * tO ^_ cNj oj o_ en *-_ ^_ 00 S_ ^_ cm 

8" ^f CO CM *— 00 to CO en »— ^ 10 ct> en t^^ *— 

r-aSeocoPS^j- PScn'weMtoi'j 6j 



p u5r- ^ CM 



n «<o>or~-c«j^ r--0D^^r-^' ento«-(pesip enioopeno> 

S pap--cJp en--o&>r^r^ ift--to5en« --oaSenr^ 

»" sssts'a S2:siss;;e s" sskss 



ilils^ ---S^S S§ii^| ^ °£Si 



Hitii HI! 



< g S< ®. esj V «o «r p" to' o o o S S ^' £ IB ^ M St f 

^ III iMlh 



mill 



fiiils s=2sss ssiiii 3-«"=^ liiii-s g:££§s saiiii 5^«-ss 



180 



Individual Returns/ 1977 • State Data 



hi 



:11s i 



o E o ^ 
2 I 






c\i P-." o — " 



8 : I SSSS 



• S 8 ti^e 



!SS 3' 



S SSSSSi !SR!»3SS S!SS^!«: 



5F c^. ir> t^^ -v^^ 

2 S ^ ^ § 






— ' ^' so <\r o 



S^SC?*^*©'') "-M^evjT-cy e^<OT-iQn* ^.-»-<jir~ 
„ SaSSf S S8RSSS tsssi* SSJESSS 



S SsSags S83SSS SS£S?: gSSS 

^ o> «S_ * *_ o »— _ fvj tK r>-_ <£*_ o>_ (D ^_ --_ ^' • M <o ^-_ cu 



n CM ■^ trt a 



M <o ^-_ cu P 



' CO S 0> ^ c- 






t S:' ISSS assess;* 3§5SSKS sssss 

S ^ to ^ -g-_ ^ (O r-_ ^_ r--_ i?>_ ^_ oo_ <n t- o r— <o_ irt 

--T *o' r^" •^" G>" r^' cT oT ^ f*^ r^ C* cd ^ ^ r*^ c\j ^ 

Sg ?5 t- oo SB o S -r- r- <0 O K *" r^ SP ri 



i" es-|sg-^- MMM S5S" 



Sa s 



^ K 5 r 



oo oi ■— oi r-. CD oo •"■, 1^. ™. *^. •". ". '^. to o\ <o -- c<j_ en m cm_ en 

8" W) ocf <o o -v" ^" o ^ oo" <o o> »— " CO -— " irt 40 cnT m (© in" «5 

S)A22c£tf> SeotNjr--09 o>oc-i r-.e\jAo)C>j 



c3 SrtSSvS S^C«S3 ■•— o ifi ^ OM S (O en S tS •- 

J» S'»*>rtOiAc> ffieiuioenoB ir).-if>*rno* (BoJtO'vm 

^ r-." o ■^" <0 m" 5^ in c-j en m" o* cy" r-." o> en •— ' en <y> oi" <0 u^ Oi" r-~' 

•S ^'<&c\j<— I — en ^■v^r^'"T(0(0 oito^^*^ toiAcn^op 

a ^ 



^ 2 S !5 "^ 3t S? *- lo ^ ir> <o ^ (z> ^ ^ cvi CO en en esj cm u7 r^ 

^" a> evT ai ai r~" i/i i-^ ■t-' «f r-T — -" en r--" co i~-^ •— " aS ai at -^ aS 

~ .— evjcjenuii — r-.^«— ^r~(0 o>'* tnootf^m 

jn .— .— ,— CM,— .,— .— •~esicZ 



iliii 



a SSS55i2 liiaSSSi; ::RlSSs: S^SSS 

^ ^^ ^ "^ o> f^ cO o ^ ^ en en ^<- en ^^ o> ^ o ^^ co cD ^ o> 

^ eM'r— '^"iffmm co co ^' »-' esi ^" eNJ" esT « V — ' ^'-woentrf 

Jaf •— enirtOm^ *r^^oo^'— cSjencBrsj,— u>c\|Atn>— 

2 I *- .-■•-cite^^cO^'inCM • cJ'^r>-o> 



2" ^ cj o)' oD o co" esi" ^ o' m en o ^ tp to" ■v" ■^" a 
f^aoPjr--"-cn m»-inSoep S^^"*"*"" 



(» en €71 to ^ 
5 S ^ P -- 



g°2 



»^ irjf^^i-eoio --r-«Qeoo> coen"-o>»r>" 
m CNjioe^coScO to eM ?> S Z m r— r- ey oo »- ■ 

j^ V CO O uS" o en lo" <o o ^ sg "' ^ en ' 



(S S en tn o 
tZ r- od ev^ "*. 

c^ K c^ V CO 



Sen io^"-tM^~e' 
M ^- ^- iQ 'T" W >Q tt tT 5>" cJ" exT m rC o" oo '^" o» ■*" o en iO 

J2 »-•-.— tvj»-cM i-cSevir-. 



a" cnr~»-coen 403eDc3>o»o cO'^'-evi^- 
■ oc3>mf^r>- aoenco»-«-(o ^coenojA" 
^i ^inoenen ^(otoe3>e\(tn otBv-r--co 



to 9 >'> ^ o 

sss's 



3 en to ^ <Z> $ ej> S g> en ^ ^ e\j ^ r— ts ^ ^ 

c»^oor~.oo* .-•-feeacocj i«»-csii7)c<j*- 

j- ir) CO e\J r-' en en -— " ^ »0 o" **" ^ to ■^" tp ^ ^ 

3 enc\jc3>a3 oia>tDto>— O oicnenoitoin 

3 _,_,_ ^^Reno>r>. ^■&>^.- 



^ en o> t" o 



S : gSSSS oSteSSS assgs: SSSSSSi 

Tff ^.-2co<- •— rt^r>-en«- Sr--cO"-» ioen^«-oi 

-J" evT tr» u> tp' r--' cif en en «> o" ^--" i« ,n " en co" esi" esJ to 

5 ;«-tT4ffjeMc3<MCM»-cn.-.- r>-tow>Z 



A O>enir>c\jcoc\j '»<pO>c-u3^ entoenTfOo 
(^ <oo--CT>^m ■^oene^Ae'j ^io---^cB'' 
0> tAkfientooD r--f-r-..-toc3 cNjr--ior~^-- 



J lie 



<o i<>30--ojen r>-o>oo^cpcp caenmoj^* 
JSJ r-.-^»-cO'-"- •-co^'cocyeD -r-wcaen- 

sf sssass aassss s-~ " 



SSKSS 

lO to ■•— to CM 

lo oo tn to en 



C« — encnmocM to co en 3 f- 

^oboO'— 05-- esjSiA-*r- 

-J" ^" -a-" o irt <» ■v" r--" ^ ^ cm" 






ss'"" 



■a X -S 
if Bt 



<n «3^--«« ocDcncutQcp •-^^*5'^* 

^ aA.-iQrt^ ScM.-eMa5* «-cj-<*cpiA" 

(0 rt?>imenaSr-- ?Sco«-'w^^ c^cocven- 

S- V" cj ^ <^ o <o o CO r~.' o> » *o <0 en <nI ' 



10 S £ S en 



m eoTTcooeor-- to^'^cooooito oimi~tr>mir> 

S*iA3i-^iS'V ^C53iSQO cacnoiooeor-. 

O'^cvi"— enCM iAinkrt»— »o r^eMcoCMCO*- 

10 op •— ■ 3 g-" CO oi cm" 5" r~" 00" oj r^" irT r-." co* to' 



qp r*. ^ en 05 
C3>' to" cm" 01 to' 



5 « 



09 S 

O »} 



3 

< w 

M 

E s 

3 



< 

I 

in * 

■s I 

(B — 



^ GO o> o> o> 00 u7 en ^ 9> O ^ tn to 0> c 
Ot--OOaotO o--cn^rtcn CS-^ti 
_r «> T-" ^" to o r^" ^ ^ ^ r^" ctT en os to « c" 



j% 






_ S (X u^. ". 
^ ^ ^ e>j o 



f^w ^cncMOJ^irt •— <oojenT-to too 

Sto«-ego-4"» --en--cMtDcp coen 

^c3*St3t* c3<:jC5r^S3 encn 

' —---—■-?—-—- .-•—---- •_:_- oto' 

o to 



i/f cnmencNjeo-^ <oopto»-cM^ 

S ODenene^--'* r-^<oen.-tof5 

y tncor«-toOir-- eNjrnaSkr>'*cn 

L|J- — ^ '— " CNj evj e\j" t\j to ■^' 



CD r- too 



5as 



SCMOptow^-en 0)nc»tpO>Q> enr--«c 
to •— -^cocntoo toc^<D--^-en ctj^-* 



Ob Ob <K uS CO 



r^ to Q O en 10 en 
^ o ^ ^ CM o o> 

j* cnc3-— CMCM--- -^ 



enirt"»CMr-. ■■-CMr--ODeDr-. <Ccnsu 

r~-eMcotoo ioc:>(oesjtSen 2o6en^ 

cMcn'— r^r-- Oir-..-^T- r- r^ r~- a 

■^ en ■^" to m" «" 00" ^-" ^ cm en i' 

.— .— en-— e\j totrt'^e' 



in 



S isSsSS i§Sic2 iSS^s* 

S' saftsss a' a sacs sssas! 
--rtcj^ isjinencnto^ tocM ; 



§°^§3 



at ^Q>cnepcpr-~ cocM^a>o>e? coencpioc 

^ ■«-c\«tocS'#^ CMr~-eMentoto »— -— irtto-- 

Q ODr«.^^-eito cMcsjintrio^ cn»~incMU 

^ «" ■^" en" oi co" r--" o ■^' ^ co cm" V" co" lo" cm" en" r- 

t*^ r«~<i^to^en r-^-— SoiO eM<oenr--c 

cMr-~3a*en^ cococ>r~.A(0 --iocM^r»- 



•- to 3 to esj 
■w- en rt r-. en 

■^ -- (fiS to CM 
CM ^ CM CM CO 



^ to 3" ui 5;' r-.' r-.' CNi m m oo o r--' lO en " 

J^ inencM^CMCM cjfMfM'— en-— ■^ 



a> S S m to 



t— C3r--cg3'r--oo epio^cMtocD e?cpcoco>' 

Sr-vOc50enco cotoocMiAco lOtcen-o-a 
oi^^^oo^ cnenS'-r-^io tD»-tnr--- 



M CJ ^ -— CO 



> o '^' "'* '*' *•" 53" "^" s s S 2 """ 






^ §iiiii ii|iii i|iii? 5i|-iiis 1 i||||i mill ifiii? ^i-iiis 



liilis S22SSS ssilii |=«"=^ 



}»SS8 



C3 CM -V CO CO ^ u 



§S;i£ 



Individual Returns/ 1977 • State Data 



181 



c\ji(pr>---CM --^(o»-iort .-.-f^cotor- cvjwoQrf 



S V f^_ Kj S eq K — _ o> S S r^ S S - 






'aS§s 



2 ft"3?i^s m^%^^ s^m^s 



irt iQ •- m m 
c*> \rt at iO <7> 



-AcdSoDo^ r^Sw^ioc'SaD cdc3*ro^u1>~ ic^ts^viSs 

* r~.' r-.' lO •- '-' t~^ at m r^ tri •— ' W" <t> W ■^' ai r~- tti r-' 



5fi"a 



f^ o ^ r^ -^ r~- tfi wlcn^<— into I — ^ipiO0iCNi u>cof^r~ui 

i^ a> r^ ^- to r~. ^cocoatncs c4kA<-A oo>(onaD 

w fO S OJ c^' OB ^ ^ ^" S3 O 3 c5 "> t^" c\[ r--" •-' ■^" oj 55 



? S8Sg3iS ^SISBSS- iS^SfS^f 

^ iAr>>c\ji»cn-- kor>-cncsA(£ •-cnAaor^tc 

g ?a"3Siii S£§s"g? Siss-' 



•- A «Q c^ 3 



o G ° =■ 



•-we\)mcp<A mr^St^-"^ K-3^^"' 
lO -— . 0_ c^ « 5F i/S SS ^ o r^ c-> r-- ui o o<i ^ 






(«) o<\rTO*l/oir~ (Q c^i (X» en CNj to qjaju>irfcJ \n m r>i cf r- 



R SsSgSS i85i = « SS 



R cS^fcss sggsss ssSsss; assss 

^ »" to r>-" V ni -- ut" r-C W' to •- ■5 cm" iri <5 «>" •- cJ" o>" to o (p 

2 CVI-— ir>»— eooi oimtotD^A •— coco (Oo>or>-cvi 

Sk -.— «—■.— ■•— c\t^^iA<oir>»— eoift»0(D 



40 nSd>9s^% oS(0^cMC\( <o?SSd)-¥ 

t ="t"5i|i: iiiiii g|p"H'« 



Slip's 

t\f ui O JO 



w g><PQQu->tM 'vtpoj'voocM <oc-i^cocovo r^co'V^<o 









San Si io 10 3> <n <i$i/Sr--c\ja)o oiocoSnaSr' 

r--^'int^a>o> ^ -^ o at 04 -r- ^r^r--r--«a 

fcj o o" to" » TO !p CM u> <r» CO to "^" <» ^" n" n" <=>" " 

g I .— •— cij e«Jc>4c\jtoir>^' (Ocm 






s ssskSb SS2S2S scssii 

— r 1^' r--' c\i 01" m e\j •- m* o" r-." «f en (o p-.' co i*-" o" V 

S Q^-ffiQQ^ o>in*eMO'- <B^-ioep^r^ 

53 tocjwicooico '-~r-.ioto^(o lOCMuiCMcoto 

*T- I ^ ^ cm" rg CO V V --" od" to' (O c\f --' 



*" 5" ^- Q* cm" 



CM CVJ ^ f-- OJ 



1 °-2 



fi S CO S ^ S r~ 



SSi 






(O o> r- o ^ 

<yi ^ (O m" iQ 
CO ui ^ ^ tiS 



aCOWOTQ^"- Or--CMmt05 Qff^QCO^ 
0^r--*r^»- ^c5co«o<o2 »-<o-*rtii^«- 



-- 0> CT> <0 « 



ui -^ineocor--^ r--.^5'v<j><p ir>o^cpm.- conifg>o> 

8<oo)OiQo>co oAQOoicM^ 9>^wina>r>- ^9qoco 

-— ■«aiioo>a> esiocor-.-vcvi oc^nji — ojcm -— •— co»— co 



Oc^or*. CMDr^QiQcg t\|.-CMtO 



t£> to '^ csT •— " c 



-J- i« CM «r .- o> CT> uS" c\i ir> oi g' cm 01 ot" o r^* «" o o •- 10 



-^f'-aiocM tMr~.'— CMcer-- •— tnr--c 

T-— r^<0O>-*t tr>ir>cocDr~-u^ coo)'— ^ 

^■OsuiCTJiA coioi/ScocseD to.-r--- 

ctT CM c\I to ^ <p" US' co" to" g r--" « ■«■' 

COCOCOCO OJCMCM"— rt*— •— 



^ >o S S rt 

sacs;:" 



fn *r--cotoco* ^^"-loiort rtoio*-- 
IT --■rf^louS ^^■coco<oW ■«■— • 



o 8 — S ^ 

CO ^ csf csT o> 



Is' 



2: CD o -Q 



-oor«-to»^ti5 (0«— 



■•^ sstss 



RSSi; 



tx 



S^fgcS^Sjcp --cortfiD^-td %gSr-.3un 
lA io Oi o> ai o toooO)co^f~~ r--iBina>*r-~ 
§ Eiip;g §5:§:is;s ij^-'-" 



K3> S !^J iK 
CM r~." ^ <o <»" 

pj eo" c\X esj Mi 






rto^ggo* iotoeoa>r^cM cntpq 

g<3>i^Ot£>r-v r-.r^-w'w cocM'' 

3 r-" •-'' r--." co' to cm" »«■" cm" cJ oi" c 

-(»r--to--tBto— ■wr^c 



O rt ^_ S_ S U^ S CM_ ^_ S^ 0_ S_ •-_ ■W_ CM iS CM_ rt o> 



to CM ^ c» n 
oJ co" co" cm" ir> 



-I 



CO gocMOj-o-eo ui^r^tO"— O) otcnmcMCMi — CM0or~-C3ir> 

O gcMcor-tO'— co^'«>--coSi tocMScMcg.- c>3!e>r--cM 

(», Sj tD_ r~._ CO « ^ r~._ CM_ K[ •~. r--. 00 to *-_ cm ^-_ ir> o) ?S -« cy lo -- 

i*f -v <o <7} iri CO ui ■— " o op «r CT>" 10" o) cm" to f^ —^ ■^' ^ r~-' to co" 

5 '-sssiss asssS; ss'* RKfcis 



CM CO r-. ^ ^ 



D u-> 10 to eg 

a" o> tp g » lo' 10' o> 
^ R 10 O -- CM lO 

r- r- o> r- r— to — 



lo o g •— <o 

CM ^ « 10 ^ 



lOOlOf-^^tO -~40»— O 

I — OTO>to»— oi cMi — tot" 

•—•-•— lOeocM ir>CMf~~c" 

r--" cm" g" 3" to" « CO* co" ■^" r- 

lO ^ lO rt r> CM CM CM CM r 






-sssa 



N -— S'-^cM^ »OQ>^toS S*SKf--S SKtnmc>I 

m cM*io_gto<M (er--5>oO'— ® '-corf^-#»- oSeooicM^- 

R' to' CM -v' r-.* CO* <o c^ f~." 10" 3" -w" cm" ^ cm" t^ co" csf to cm tn* c^ 

•— eM<Ni*liO* CT>0>iOg'— g 0>W)«- --K^^to 

iotOioioui*cocococo<ort<o ^■eo»— <e^ 



■liil 



O coto^coiocD c9totO'<Ttpto oigcocMtoto cor-~toa>r- 

^ tooscstoi — CM cDgr~.tOgto •— mCM^iSr^ cmcoococ 

^. r~CM-— ^•— CM <j>tocoo>oco ^toi — cMioco r^-— •— o>a 

ft '^iMM iWiif IS'ass/"- ggggp 



s §§?§i^ §f5sS? SssSSsB SsSs2 

g sg^iiis im.im umm %mm. 



■>tO lO to to to ^ o> 



9 ^togto«-c> co<or>"C3^^ ^'O>ocoa>u 
fc^ CD a> -^ a> a> cm to ti^ c> co g ^^ oo ^ 

S tO-^tOCOCOCO CMCMCM-— «•— -— 



g CM a> m g 

sssss 



r- •— oor--— Ort toocJitooiirS (OtSo)>-cocM 3cM«-ioto 



< a 



I 



A g b ]E k; 



^ cm" ■^' to* CO* c> 10 g* g" S CM uS --" J 

2S mmmUUS 5si******| 



?'SS 



II 



^ s as 



ssa 



^ cJ V to" 00" p" to" g' g' S cj tn ^ 



= SS, 



°. ®. *. ^. o CM* ■*' <o" 00" g lo" o g* S g S ^. ^ m2 w» m S 

aasas ssssSa aSsSas 5=—— * 



saa's'sS Ess^SS SSsSis 9 



ih !il}Jj 



182 



Individual Returns/ 1977 • State Data 



>§1 



S S3iS?3^ S^aSSS ?§!5sS= i?Sig 
tf r'.-^ijs ^=?«5i8 S'S'S's?' ~^S58 



2 ?§§Sr? 8sS§£§ ?«ife5 

2 r'SSSE SaSSiSS 32" 



S — Kj 






S • in S r- ^ 8 

" ^ s" S" u? *"' 



C : 



I s ig§SS SsSsiS §15= ' ' 

j^- ^ en" (--",— o o o •■-" p^" oD » c\r; 



S' 5 cm" ■«■"•- -w <o •- cm" o> g" ty »— .- oi" •- 









ss = ss 



3* 2 



cJ" ^" *9 ^" C3 cm" t~-" csi r--' ^ ^ p' uS" CM o crT evi ; 
52 .-»-.-co?S-v enrtc^cJuicM CM 



o m en p irt 
en oo S r^ S 



•A 



_ <o a» — _ r-_ 



" S en ?S <^ 
o> at ip" cm" p" 






Is <=> ^. ^ 



'■— ^■cM(p9<c CM>-99cn> mva}r--ce 

»— r^ op ^ o g o> CM S p in • ssSSS 



3 CSJ A S 3 ^ * 



§5is5 



Igii 



Oi e\i ■v a> tM ' ffl-— <o»— CM 

g I — - cS iZ ^ en Kj •«■ eq cm en r-._ ■^_ rg 5 •— • cm 5S_ cm oi ^. 



S sa 



JP ^•— iK>— cc>?S tS<i$comAKi p<2(0 



ssssss 



g" SSS'S^g" SS" = !8S"S S2" 



gg"i5§iS 



^ -- in C3 <o" t» cm" cm" cm" o eo" r-" a> <b csf I 



p.lll 



iSf * -v, 0> in «> w — -_ <o. w * •-_ •-_ (D --_ cii en Rj « r^_ p * en eo 



• -viN^Atoco uJ^^CMinA ■*<0^« 

g ""'-"3 ssissas sss' 






SiftiS 



s ?as 



M • ift r- (A ■* rt r-in0>ai(ede od lA 
(J' a» r."^ '^ oj r^" iri en cm" co «>' «d <d cJ 



o en cs^S uf 
est m" cNi<o* in 



3 o> r^ m CM I I CT <» eM ^ 



tssas 



S sSsSSS sSi§S| 2a|Se» |ip.| 



inin?^oa>7 ^^a>AO(0 r~ni<o>- oo ^' o en m 

tSfsSRS 5S5SSS Sis-" 3g?SSS 



« §§?S§§ 5SS^«S S?Sig» SpSffi 

rf W" «>" r~ cm' to' p' en" i£>" •- r-- g to 15 en" ■* esT esT lo •- f' ^ 

1 wsEsas ssanSs a'~- SKsas 



2 EP^SS Sii^s^sESS' ' SSSiS 



a 



§ S^'SSa^ si^lii sSEiSs ^i^^Si 

§; gfggsg i||g|f. |Si^°' §1111 






B — 9 V r^ (^ eNje^O^r-S r*- 



^ S^ 3l rt Si ^ S ^ 

S J in CM R 






§ SSSSiSi Si^^^s ^Sq^z^i ?sSS§ 

§ ^^HM ^MMi0. ssss«-' mum 



— " e\f — " en" ^" e*! ^' 






I SSSiS.S it.S§.i§ iSsi^" SiSSS 

kiT enen«— 00)01 *or^p«— ej'*^ •— oien »— (Of^r*-^ 

5 RiSsSSt daS'-S"* --- EsSsS 



s cagsi 



besiojrtojin f^i — CM^" 



S" cm" o» o> ce" 01" esj 



sass? 



E s 

3 



II 



s 



55 sS X =. cnJ V (i3 «o p" in p" p' S ? 



>SS, 



>< P P p. cm' ■v' CC* to Ci fi ^ p' O CM u5 '^ "i tS 

|||e= ussaaS a="*^^ Is 
?«i»j5»-g «««««« «-gS?|s ai 



?■="§ 



Sj! 



six»SK ssskSS SSsSis 3 



§§§'1 f llS'sS I 



"- ". ". ^ o" cm ^ to eo p" m" p* p" S S S P. *" ; 

aaixss; ssK^au aSsass 3 



Individual Returns/ 1977 'State Data 



183 



\m 















318'~*^S '^5'' 



S§S^.?. 



«0 toioc\jeo<DO •—■^^^■ipO) ^SO^*^'^ 

h, r>-cD-«ssiK oiost-^a Hisfi^:z.9?. 

J0 u)>-<C(Boo> oo>rtr--'^« <i5*o»^»o*M 



* & o 1^ in 
r--' UJ of <s' «) 



a S'Ss^^ 5^§isi 3§SE?^ 






i s'ssss asissi sssa~« 



to in <M r>- CD 

a3 = s 






stag? 



, SS&sqSs 35928S ;;S8£S'* 



■A cv o ^ u 

SSSss 






25KSSIIS =s 
<?] CNI ^' OO (* 0> •— u 



^■SoCNjRp-.^ <C«/l**rt-- (03CN(^** 

»" • p* uS" o> CO oi' u> ifi m «>" ■w' ^~■' cvi 00 10 iQ co" ^ 






S --. in <x "- ^. •^. ^. "i *"- '^- ^. '~~. '~~. ^ ^ *". *" '"- '^- *- '". '^- 



oip^ocsjo r--e^Ji~-r-o>op ^<^J3f--^n<^l 
K ?5 ■* cB CO a K CT> cvj h- »~~ irt b cc A ^ 



CM S 10 S r- 



8 Ssssss S23SSS assess 
s asas;=5" ssKsss csssas 

^ ' — ^ cvj CNJ tr> ■^" 00" fd r^ irJ -r- 

3 



in d) in to_ f" 



2 sts:?; 



"-'CNt -V 



I ^^MM §l5ggi isgs'^ =S5i 



CM S CM <ZS 3i CO a> oS CM a 

8^ ss^ass gssggg g's""' 



iSsaS 



p ssasg^ sassss sassea 

C O *- CO ^-_ e^. (O -— , CM, O »-. r--. ^. in ^ ^ in 
F* CMSincoKuS in'wvne->r~-co ^•— 



m m CO ^ -SF 



S«s CM m 00 *- o 
ft) I — <7) ■»* in c 



r-CMCpo-W"- rMOcn»— O)-- 

inr--3^r-.CM r~0'— join'- 

-. in r--_ CM_ O) o CO ^ ^ io_ ^, i/ 

moor-SS c\jKinc>«S3 

^ in in in CO & in ^ ^ (s* 



sgsga 

■a in ^" in 00 



S ssSsii 1§S;5§ siiSii 
jj ~r.-o>^-3;g SS2SS5 ggaisss 






ocsie\i<or— e» ■•j-3^cftr--in ^■d)r-- 

^ 1— (Sjt-jrt!Sj CONWCM-VCM CM 



O) CO o m .- 






5 Sig5P5§ KiSi?S giS£«R 
5 ssssie caassi »'='■' 






_- w* w' ^' ir>' cm' o 00 i£> i£i ko" o> •— <£•" f--' in to r~' CM csT ■«" eo 



g ssasRs fassgs ~SSSSf= 

? ooininrtojcJi in-— r~.c\{ev(^<iJ "-OmoicM 



aS§§; 



^5 



S3;S 



? S^^SSS §ssgg| Sgsgeg 



S K c^ M iQ 



§§5!5^* iSsSiS sae^^® ?^SS§ 



S S'~'''r3^'^S S'~S'~*''^ 32?MS*^eM 
0! ^, 5s S S ^_ «-_ 5_ (^ S CO cS m <Ni ^^ S $, to « 

2 ^S$ii§ sSii^S? Ss^iS^^ 

"J .— " ^ csf cj CO CO ■*■ ^ ed" <o (O •- 



rj in 00 o" ■* 



I %%MM gaS^P SSslfS ?§Si? 



*. imm sSp.lg |P.P» 

j CO S « S S CM S iQ cQ Sm S CM K 



ii^iSi 



S SsESSS SS^S^i Sags*' 
8" as's'ffsfR? 8"e«SSS s°>~ 



g S 3 — 5 



Sf 



o ^ 

o 



« 

E g 



< i 



.2 5 



3 ft (8 tS 5 So 8> S CD 3 S * S e^^^c 5 S $ tQ 

g sgsg^s immi UM^? 



— CNJ evi otn 






cvi (o o> *- m 



i Sia^SS ^5§s5§ c??5ft3 

^ KSS'SSS S28S53 SSfi'cSS 






ScocMCTj(c«-'v ocMcs^epu? ojcoocooin p>r^(or--c5 

i3cM<»J5r^"- 2fiiD3(i^5 cD^cc^Sr- ^CM^min 

<0 cocaOT-— •*co ID iZ •- <£ ^a r~. r-~cir--*Ki (Oco^Ocm 

•' tg — " <g m" 2 ^" jp cm" <^' f--" ffl 3 m tp" <3> •-" ^" ^ — " ^ S 

S^c^^mrtScocMfNCM-w-CMoJ oSF^SS 



^RjJgin^CO ^^f^s^sP r-^R»-eoftj 
f^ tO<OCO»-CM0O S)r-.mcoao ^A^<o 



|S8S 



cmS r— S S 



SRS-'^ ^■(pooomg C3c5^i35«— ; 






aixs^ 



cJ ■^" (o" CO p" in o o" c5 ^ u5 "-" 5 



sSS. 



g S S c5 S ^ cnJ V <D ed c> 10 s o 8 8 8 ^. 3 «S w» M *4 "B - - - - o «m' 

saass^ ;i«;i;;asi sa^aSA s ^siss»;i ;; 



||1 



=ssss ssiiii 5=»"^^ 



184 



Individual Returns/ 1977 • State Data 



PI 






sf^i 



n 50>meMr~i« ^(ffto*-"*© e\jeMtj>r--too 
w 5"I^'0<CC> tOW»-oeMrt lompQ'-o 
JQ rt (si oj ^ lo o <Ki (D O ^^ OT to in en c\[ ift_ O) -^^ 



3S5 



•--—I — qa to ■^ oOOJ^At*?-— (C'0)0>i~-'^— m^<DO>T— 

• • .— Sr-to 3o>oo«-uin *(Oooen • Oi r^ in ^ 

.""as Si RS5S"Sg« S::- Ss'S'S 



^^«iAcOQ r^(ftt2*r--^ ifttB3:t»)«>j^ r>-o^oa) 

irf C"' S>f ^ S * * oi" o qi r--" cij t\j' aa csj to ^ ^ r-T r-J <i " 



^ SKI£% 



csiv— (Z>(otricnO(S 



I — irt oi — f— i*~irt'* trtr--— a 

a" ■•— " cij <o" er> ■«" (o" •-" cm" cm' m a 



» oo" tri o o o) ■v' •- "— lo «3 V »- e\j W" 



- r- cn] 5 



= 583 



m rsu^^mincp <po>«^cBQ to«»o(p(Oio »oc?o>irt 

uf ctT <^ cj o irt e\i f--' 5" en" <p <c f~-' ^ "~ to o" o (O 

SE *cnOTi — "-m^i — eNiCT)--*- niriintA 



r>-ooeop5'-r-- .-liiO'-mS i^tpcn«-CMr-- tpSj^'^cB 

csojiScijiocn <£>iScnf~-(OCT» "^--^irj-— ir>— ^cnoh-® 

"—"--"—"■-> 40" r-~' O) O C2 ■^" o r^ id r~-" to — a> cm' ■^' en 

3.— .-aS.-cnkAm ^r-.en otO'wcM-- 



£ 2C::SS55 



(^ Kc^h-ai^uS *e6a>oo«-'- (OoooiSico^ tocsiniooj 






ft s 



■wocNj'wr^-jr oJ«if 






t^ <\t i^ oi o in ■•— ti 



~ -^ <>4 a> ■v o cwn«nr--^cM o>tM-5C3<M 

F>c\ia>u7CMA otn^— (or--'^ ^ococn^ 

-" ifi CO r--" Csj" CM T-" ■«* o" r~-" o u " 



S SS 



<or^cncvj <o<x>(£>u^o<7> cAin-voc* 

«>coo»-— cn-vr^CMenm otAcvjcMa 

-- ^ CO CT> dS, €3 o (O ^ t»._ r--_ o o ^~ e^ 

•— ' csT en in en r-T ui (o" <\i 



«><£) r- ^ »- 
en ^ o cA u) 



(e Oc«j«>^<lS-— Si — oSSCo ir)cn525en-~ ?\Jeoen«— o 

7 oenKeM*<0 .-o3.-r-.^- mKi^ren o>3r--enen 



tocy-^O"— CM <nai<onii — •— a>-^c 
en r--" 10" «) ui 01 i~~-' w' «r ^ cvT --" -— " o> a 
en-vtOOJ-— I — <C>0<MS>(0(N{ ^ c^ 



m en u> cu ^ cD c 



lipi 



m oit^r^-CM^o <oic<C'~<^^ wneioio»cn o><n«— coin 

M toencar--^* (BT-iBtnoQ5 r--iS^cuKF~- ^ir--a>r~i« 

^ f--irt — entKioj oentor--<oen C3>— irie>jr-.f — •— oir—CM'^ 

^ r~~' vi ^ <^ S so' 3:" ej f^" t" '^" --' <^' «>" C5 esT m 5 r-." r-T ^ 00" fflT 

3 cM^m^dt-- e^SS'^'^r-.tp ■3fr--uSc>eMe^ ■v-^tn-^i^ 

" I — CMenenirtr»-f--r— oi^ooK-CM-— tocvjO) eN 



Sr>---aiCMLn 9g3(na>^<3> '•-enmsir>-9 miovcoes) 

OJin'^io-^ ^KtriPj.-r-- cooo^^gien oiooi~^cp 

■> f~_ to lA ift (O CM «)_ -^^ -^^ irt «s_ ® -^^ r~-_ -^^ o ^n ?5 1*- ?5 •- ?i 

1^ enfMOiirt?3— ■ I^^cg-w^-— 






"1" 



»- O'-^en^'-- oosm^'^r^ »-t--cnO'V-- 5«>f--irtr- 

^- *^iAr>-.-« ^cn^A'^eo mmoir-.-*-- Ar^enO)"- 



C^ 10 O) CT> •- irt « 



CMtnrten -^^r^j^cnoD^ ui-— 



S 









?<»- 



5S22 5 

r»- et» K lA K 



a* m — — 0100 

5r~ CF> m tn in en 
en <D (O oS '■— CO 

-J" * ■^' •-'■ tM U7 10" 

JJJ <\nrt -^ m 






dOi~- ^ en ^ en ^ P-. S S ^ — 3 

9ao<0 ^-(iS^-^-eMeo **eo(ocn 

> 01 <o (o" o" ^ o>" ^ r-" ^ » en ■^' tp ir> 10 as 

--— O — »0 irtOeJ)"!-— esj •— OCDOOCU 

-—•—-— esi^enSi .— .— (mcsj 



aouir--evj Sr^^9a»^ ■-(or~.-to» --cm^^^ 

AcDO)^ r>~eM<occ>^esl cso'vi — cocn cotcevA^ 

-" en 03 rS en <p* 01' d ^ m cm' »-" ^ 10 r--" r-.' cm ui •-' g'" 00" en en 

<Bi-^r--Q ^r^eMCMcn-- ^^co'Wtoai cn*r--eMeM 



CO CDt-Ov*-CO *-CO*-'«QtO CMOlCMOt^'V (OiC 

S.- r-. Q ^ Q ^ en 03 m •- a »- a> en o> en lA .— 2 «p c 

W Q "D 3 o" « <5 <n ^' Of (p CTi "^ cm" cm" ^ CM* c 

^ tnoior^inuif — iA^*^-iA»- at r- u 



V- CM a> o « *- en e\j .- oj cm r-- 10 r* w> ui o 

m o <o Q ^ -^ r-~ m <n CM <M o CM cm o n r- 

v> ^ ^ ^ »- in (O ^ CM en en eo es o» ^ rt <: 

_r <0 r-~." CM iri ^" 10 o m" m" oj o ^ qj" ■^' o" e- 

gj c^ m en m cnojcneM^i-eM ^ 









= 113-1 



rt cnenm^iQ'^ evi^eMmu)t~ ^'^'©'^53: CMQuieooi 

^ o> CD csf^o ^ en r^ h*^ en a» t— ^ ^ r*^ co en -— ^ o^ ^ m c 



r> ^ ^ g C 



-J" -v u" 



jm^^cacM csi»-eMcnc>i*- CM(p-.-ir)r-. 

Sm^CMiEo eMr--«-ior-.o o^ensoi 



6 CM m CM eo ^ 






o £ o &■ 

-si 



S igS^SigS SSgSSS SISSSS3 

r^ V o» ^" w" a> uS" -—' tp- en" m" cm" ^ o»" 10" r^ ^ 



n g> 5 ^ **' 
-- "i *^- <*?. ^ 



^ r^cnencngs en co — to •- r~- m c- ey to ti? Q <5 * f~- y? M 

«^ •-go>(offien en^^'iSeor-- t/>(og9da'^ ^ooigO 

f^ (0>A(0>— inen -~ef>r— r^f---— oO'^en»-(OCM cDr~-mAu 

- <o" ^ ^ ep ep CT> ^ c? c? ep" 09 en" e? ^ ^ f^" to os* en" r-" c 

IT •— (i3>— CncnA co^-^cn'^l"^ ^^^' col — eOcsC 

g r~~(Sr-.S>eiSS SeftAtocneo f~-.- p^*-»— .-? 



s ! 

i " 



6 ^ 

w c 

it 

< f 
« 

E s 



ti 



II 

(0 — 

H 2. 



Z CM CM 50 3 en r^ ^ ^ en o> g 9 en <o r-- r-- co o 
tjo^en™*--- r--*iei^(6o tpSco-wi-^^ 
r^ u>4<or>~a>^ »-eMiK"-i?Sa5 oienr-.'^enao 

s sgSi 



2 o g r- 3 

3 <S CM ep CM 



•-co^enaeM cmO^i— g<p o»i^tnr^"— ^ eM--cjcoen 

cM_ CM --_ eq 3 o in ^-_ eo_ ep m_ W_ eo ■^_ in to_ oo_ in ^ ^ en ^ ca 

,#f »— " o ■■-^ eo' Q* r~^ I"--" 10" e^ CM in -— " r«-~ »— " -tt" -—"»—" in a> -— " t— " ■»»' a> 

JS CM^«-3o>K. ^incnoienm mop^^-en-- coencD^Qp 

2 Locsinweocn eo»-r--r--ino> CM3r--eM CMen2oS 

"% ^ ^ cm' cm" en" en" -v" -w" en" ep" m" to" cm' <m" ip" tp" t-' en" 



fcj" r~-" g' ■*" r>." oi" en cm" oj" ^ m" g" ip' 



\l d ^ en cr> 



tn o>--CMr^--'^ cn^or--eneo oimi-c 

M ipooj^CMCM in*^i— 1— r-. S4«Br--r 

M nmr^Scnm cnmcpeocnep a>a>mei 

^ cm" r>-" m" f--." g' en" »-" V cy" g" cm" ^" g'g"«>"- 

^ ^enenenencn enWRj?5^eM — 



I CM -o- r>- en CM cs u 

^' <o n ^ m in u 

1 •— a> oi CM <o c 



SeM94r^ <M r 






Sgg<— u->CM r-SSr--Sg --^SSc 

^«^0D«-cO mcMcncna^ ^CMr-.^-? 

« op" 3f m" m" cm" g' — ■' ^ oi to 01* in" op" g" en c 

«— i-encM^^ gcnr----«cn tomSuSy 



S^f^^cMg*- •-^■r-^tPOiP) CMr^o>r--ip-.— o>(P»-— cm 

rtic>™'*enen 1 — eMP>'~«— oi o^csjtP»— f~- cninai'vin 

oenO'-r--cn oi'v^-oomen inob'— iScm^ o>en-^in-- 

^ o ^ ep" en" en <p" ^ 'or cm" 5-" cm" g" esT ■^" ci o» o' » in oi" (O cm" 

" r^«-^cn^>-r-- ^o>r-<o^<o ^Qsr--cMf-~ r-mmgoi 

Jg cncMOicn^-ao cn'«e\i»-rtiS to^e^m---— ■W-^OO'- 

cm' r-." o" ^" e»" 






I -53 



aScM^r^S <Dr--if?9o)S 



^•— oph-.Sincnp>'r- >~CM^i— m«- m 

m^-rt-^CTeneniSicncj^eMCM -- 



g --_ r-_ g 
o £ CO en 



aaas- - 



(Oajgirig gSc 



N§s 



'-CM ^(Poogmc 



^-ii||l I iiiiil llllll l|iii| ^-1 



s"s§» 

ill! 



■5 '-'.'--'-'-'. "-Po eM^ipopcsm ggogg^ z 

osfsss^ A^;^£i§a 8a:iai^ $ 



ffliss"? 



B^*^. '^-'^,^ CM^tocpgin ggo 



§11- -=sSsS 



Individual Returns/1977 • State Data 



185 



■a 
« 

3 
C 

C 

o 

S 

(A 



» 

E 
o 
u 

c 

(0 
M 

o 



< 



>< 

K 

i2 

B 
o 
u 

c 

■o 
c 
a 

a 

c 
o 

Q. 

E 



M 
« 
0) 

^ 

■D 
C 
(S 

0) 

<> 

S I 
5 ? 

oT 

E 
o 
u 



CO B 

o 

w 
(3 

■o 
to 

_3_ 

•o 

< 



0> 



|2 5 






S = '?3s!5 S§g§Ss §^«S§= "^ii?? 



(^ Z m r\S c^ to ai o ^ (G *" ^ '^ 



n ^ n 



R ^5S§S2 mSBB^ Si55?*= SSfSS 



^" c5l«ry«oCTi in.-aoc?f--tN "-trtfor-to* Q*B^P*n 



pw ir> |f~-3a>3 oa>PiJO[><o^ r-.<D^r-.^« u-ttfoi^'O 



S S ui S 3 ?* S 3SSSS3 V S (o (5 ^ " m55§^ 



■!SSSK,r: CigSSi^S S3;B3: &S8x» 
'SSS33 SSSSS5 !8S'^ ' £5SS~ 



Q lo e*i u5 csj in Q oj u? ^- <o r~ *- i^ u 

8 Stag as ts't'sgg fs" 



sill? 



!3 25SSS5 §-?S3~ 5SSR3= S5?ss 



§■ SrSSS? SS8SS5 358S 
- -— RirtiA iA(o<oi — I — fo Ot t>j •— 



^ ^ <0 S a 



5 sSSs^i EigSiSs §Sa~f= sMMM 

» •- .- <n'' cS' c\j CM* (£>* OS 0> 'W <0 O <ri tvT of eo oo" Q JC 



5 ii^s§i sS?§§i ?ss2?= siS§i 

8' tri -v -^ c^ m m ■^ t^ cj m" cm' r--" o i/> •- " m* •- >p v r> 






^. c?*^'~'~*M3: o>QCM^'-CM ^CQO>na)> cm"-qcm-— 

CM o)»-opcocMeo mo6ort^»- r--^aio69* irocvic59tf> 

U -^ cn^ e6 a> (t$ c>32a5air~ ^cm?23 o>^'Ufa!<Si 

fc? ct' ^ uj W" m r-.' m ^ D o cm" W o --" i« CO CO <o" i--." o cm' <3> 



^ co'-<MtC'-r>- (o«ococ5eo»- cmV39od« 3»>a>i«i~~ 

^ <Or>-'VlOCM(0 •— (O'— ™cDto -^-ajoco"-* cn«— »oop»— 

g -2-"2~2 £2838= 2" SjSS3S! 






2 : KSSSaS SftsaSS 35SSeS 2tSS5 

3C o>eo.— ^^^^ u-icm^--2(0 (Oc^o»a»*-^ CN^^oojr-- 

»• : St2a !^S"gsSS SSSt''-' "S'ffSg 



^ C7aDca<OC3CM (Q'^O^WCM^ ^CMinQ>99 ^«CO<pQ> 

•-^■Ol^t^« CMuSAAtOr-. CO^CMO>WI~^ UOCJtrt'-'- 



!s ■ atasc sssisas sSas^ sssss 

-S uS" (O ■■- ^ gj lO ^ c> <0 •- ^ ^" *o ?! S>' iQ e^' *Q 

5i •— crieotMCMtMeMCM-— c^*— '— ojr^toi/icD 

S : 



fij A CM (o a 



lAtoocDcpo Lr>>— 'vo>CMO> ^~mcMcoi£> 

■^•-iBcoQ* ^tor-.^'c^ epT-ocM* 

•— csmocDf) c^»— irjcM ^coiooou^ 

■^' cm' cm" r--' « o" ^' CD ^ 1—" o r^" ^" cm 



If S| 



M mS55S^3 i3*^3qK1 rt»-S5^'»- ^5S^f^ 

J3»--3-ovftco ??5-4u-><o^ c\jc«»n5 lO'^^-^o 

• m" ^ «f ^ »o <B M? OB S ^" "O ^ (O to" eJ o» o m" cm V 

3 tneDA-^wfA (B to 3d iff S '^ lA*- eD5i7Sr-.c\| 



S*^ ^■(or^-uoiBo oiSiEQ-- oK 2Ba>cM<M<i 

CM CMCMCMCMOJ»— •— --rt«— »— ^-iniTi^U 



S~ <o r-~' r-." <£>* op* csf C3 O CM iQ r~' lo to" V cnJ" C" i^' ^ <£>" r-* 

lAOOOli— IA<0 I — I — OilO^^ tn<— A«~COI — CM 



SeMO>comoico 40iocM.-.-a> cm--— cocvjcom Lncocpo>a> 

r--CM!pr~-»-3 CMa>ir>(£>^«- ■wr~.a5r-.o^ tocSOTr^"— 



r»~i^ i~-.t^»— 0<?>u^ CMOU 



^ 0^0)coa>r-- ^-cootoo)^ epr--«-CM»-'W mtooo'- 

S sfSSSSS essi^.KS S^SSSS 3S:=S.3 

g s'Ssigsie gagRSS gsss-^- gSSsi 



2 0)--r--uiKjC5 lOcpioScvjt 

^ a:' CM tp CD lO O) ^" rp <d' cij' to' - 

X woJ*<B^co c5CM------r 

^ ■.-»-ijir--ffir-- oScotocooot. 



■«co<Sj«><o^ Oco<o»— eo 

•—' o CM c-i CO ^ CO* utT (O r-." co" 

CM »- <0 A O A oo 



5- £ 

9 °-3 



lo f-^^cMcpcoco Oi ao m ■v ^ ^ r^QO»-cM»/> r».u7oa>'« 

O CO-— CM-— <C^ to tn c<i c'^io O I — --«>-— aor->oAr 



c» go — trtCM««> 



^ CO ^ 09 »r>o> 



8 ?5^; 



J ^ ^' r--* o) ^" iq" r--* •-" »r> ^ 
SI — tom-^-^-oiCM CO 






•** tff!SS*C^ iO^--»!pu> (p^^'p^'op o>r)QCMaD 

s s^ssss atssSs sssiStes sSsss 

^ 3 CM »" -- co" trt" e»" (g S! ^ *^ Sf *°" S S S" ^ '^" ^ ""' "" 9i IS 

J^ •— CMCOCMCO t^SbScnr^S lOCM-- nj<oaoc»^ 



a)i/iCMf--«Q ^or-cDOic^ eammocsa) ocsto-^cvj 

tpoouiio-— ^ ^•— ipu^co^ ifta5CMO)r»-r~. •— i — lAtoco 

OoD<T>co_cocn CMir>c»jr-.c->to c\i (O <o iX3 -^ -v -vtocMAiA 

SCM <0 52 <o* "»" •5" cm' r^' m p^" a> co r— " c^ tO ^ r> f^' ">' 5' co c^" 

■^*«>r^^ (A50>fe»-- OI^CSCBCMCM cocortcMt^ 

^ to 00 ^ V 0> ^ QO ^ Cn oo -— uS CM to ^ C^ CM CO 



s ^SSs^i s.5^S§s. P5gg?-"" ggiP. 



^^'^'«cmK cmcmcm 



in ;w jr> *0 »- ^ ^" c 



^SISKS 



MCMtC-— WC\J 0>5>p«0'^ •-^■CMOICMC 

f ^) ^- 01 o <D 00 ^ o CO 10 ■*— f^ r^ o> ^' CO 

M o « co_ co_ o5_ p--_ CO -— _ o> ^_^ ir> co cnjio cm 

5^WS«-r-. r-~SLri-4<sco S *" 






c 

i 

£ 

oc 



asszi 



S =S2SS8 SI- 



ISS. 



I 

£ 
I 



5 -S s « = f g 5 ! 



r ID a> c> Mj-i c^ c' S ^ S — ' £ 3 • 



's§ 



liillE Ssssss ssiill 5^«S2S lilil-s s=g="sa ssilil i=«==s 



186 



Individual Returns/1977 • State Data 












hi 



tA •- I «D D r^ 1^ (c f- cy p> c^J 5p t 9i S •'^ I 



• CO * * IT) S_ CO 1 









r^ a> to ^ n ^ r~~ 0)r--"-c\j<p^ i«(~ 



SSS5SI 



a" cvT cvf p ci ci cij o" in ^ ^ cm" ^" ^ ai evj t^ -v ep" r> o a 



■^ o>o»eDc^rt*^ lA ao r~~ <o m ^ a> ^ cQ - en cQ r~ r~ a 



f' oS" en c? e5 oi 5" ui r~^ ^ <o 3" irT ■^' ■«»■" co » f--" O C2 00 •■ 



tn tr> cij *- 5F a> ■^ ?5 o5 06 co_ o »— _ ^ =". " ; "^ <o S R_ o 



5 i'^SSS ^iSsKf iSSSS= ilSs§ 



8^ r-- 'SoitoS Sf^cnSSr-- SiQCsSS- 

8^ ^ r>-" 1—" i« en ^ ^' 00 ^ ^" ^ c^ 



-if §1 






?3?vl P^ S CO 



ftfi ■^ o Oi r^ <r> ^ -v Oi to ^ -^ cjom»-c\i" 
•-rt»eof-.o> "-lOS"— r-evi ^ 9 ■^ m eQ' 



sSsas 



^-Sj^cJiJScn ai(2t<'>eJ*t Sjoe\i«'-* 
O OD Sj oh en o> r- f-- o 0> r- O uS irt ^ f— S ^ 

a s?:^';;5SS ^SBS?^" 5":= 2 3^" 



5 m CO 05 C3 
- Sm evj o -v 



§^^rf>-— c3^ cr)c<i*ui5e5 ■— goimio* 

cocoeBh-^K ^■r~cnciJoif> r-.or^i"* 

" ^ o> ^ m to o" •»" eo" rg m co Oi ai" cj cm" * 

^ •— c^miritBs I — to) — CO.— en ^■*— 



SISS 



S asssss sasKSS stsss: 

u> ?ioi«3r-S> en CD ^ <-) .- ^ « cm o> lA •a- 
-y r-." m' «" — -" ■■-" o r-^ O r-" m' ^ en «' co" « co uj 



gJSS^S 



^ mai.-cocQco <oeycv(<ncvio> in^-cn^co" r^ r- ■^ vty ^ 

8'V-irr--tNjtocn o^oir-cir- ojos«-eniH» fft^*BS?i 

■ ------•-' .---■-■---•-- ----- - sgsgg 



pj' ^*33!*2*^*^ (ooift'j^''" Jfl"^*^ 



§^— <D c^ m \Q '- ■50>tnr--«s cj)f--oj^t" «^-r--e05P 

r'SffisS!? ssssSR S.3.S.S2." seaSi 

kj* oDco^'^' ^"O)*— to eNTcNj c/>co> — (OcEt *-<Docoa> 

g ^-»-^c*j^'*en^en»- • »-^iRoo 



t "" e\iS5o eoeoSSSS g8SS'-»- 



eo .- g © g 



3 r-ss;;;;^ SSSis: 

f^ ' ensD■Va^^'' ^'^^"^'; 






^ o>^f^CT>r-«>j ^T-r^o)ODtc •-ojuicjeB*^ 

5 "-SgXSS 5S!S5^sS =Ss8='- 

—T o' •' V tvJ co' 10 V t *" f^ f^" ^ <*>" ^ 



OO 00 IQ A ^ 






§ SisalS S§J,?£,i gMEf = ISsii^. 



s" sffi'isRsa S353!sa s" 



:gS5s; 



S £§8§i§ §1^81^ giiSS? 

S" cnI V co" o -- 10 en gn '^ ^'^ *^ 3 *" JC *^' "^ 
K i*S ft ?) r-J ^ K ^ S Ki 5 — S *" 



^sSs§ 



If' 



»§§«■§§ S^g^Si s§l««= SiS^i 



3 ". ^ ^ 5. <^. '^. ^, ^ S. *X ^- ^- S cT^ ^ 8 evi 






« 
a 



I S^iSSS s§i5Ss 81§S5^= SSiftg 



sssis? ssis^? ggs*-'"" ?§"i;§:s 



^ o»»-^o^(o h^co^-inwen pt^a>a>ao* O0>sra^ 

3 SsSS'^S gcrSC"" ■"- ffi'SSSR 






§Sg§ 



Ss^ssi S^Ss§i iS^ss- §§5Si 
sfSsl?§g" SgggpSS iS"5=f tgS^i 



^ ssi^ss ssss.is igiiii m. 






MM 



•tf a' a g? S *^' «>' ^" m" CNj ^ ir> ^ <o"cJ" Vrj 



O ^r-.0><oaoo ^•-<cr~-cO'>~ en.— lovcorvj OiLnoir^Q 

3 rtO)Fi5rt^ r>-^A^2in aSr-esj*^.- .-rt^^« 

^ v" cm" o" tV ^" oi <o 3;* ^-" cT)" r-" r-" 0>' to" cn O) i--" qj" 3" ^*' 



E g 



o 



a»s; 



*cj tr to ^ o tr> <^ oS?5"5'-5 






J g g ^- cm" ^ co" oD o "'' 2 a ^ ^ " 



2S§ 



II 

|2 S 



t"-- — — — -" — — ^ ^ c Po-^WWF JkXAM — — 

III „.5I = = » I §|||lf llfll 



^§5-»«°' ^t"^^^^ gsiil^- _=>SSS« =§5il-S Sf?:2"2"S5^" 8?'iii^- 3=»»^^i* 

3S»AjKSiiw» «*«»*i*mUU Uwi*»«4<»w» ^ ^UAAAm mwmmUU SWmUUv* ^ 



Individual Returns/ 1977 • State Data 



187 



§ s*SS§§ ^§Ii§« ig*§5^5 s^sSS 
s "■ " siis^ SgMM'i S*ii«s '°il§'^ 



u->u->^oo*C9 0O9r-~«o2(S ^-^W^a^~- H^Ii 






^ S — ^ Rl Ji •- 



s«as! 



5 a I «a: 



ift •- ID r- •- r^' ^ etf «o 3 «o a 
— evJnr^vate ^ »- rt — ■ 















Stfi cyj tn <30 oa bO r~~ <^ ift *0 <o r~- in au70>COQ 

> •— *— CO cs( cC c^ CO en <£) w *0 "— lo ^^ ^^ O cFi CO i/i 



<0 rvjio^-'-ww ioo>o>ut-va> csi^-cnjcuo* t^9^^<?C 

^- oui^oid^ A^(DCNj>~^ otprtrtO* r-.<)6r--<oo 



fcj' oj r--" csj ■«" cvj OD tji tri r~-' <£> cd (\j ir> r~-" ^' co •— Q ?P C t^ T 

[J; fyj ^ <£> in at i^ r— f--r~.tEcOto <*cs( enr— OOtD^ 



^■v^-ceow e53«D<^j«--r-- BOt©c2CT>" 

siOCMinS^ <OQ^--<0u7 ftSSod^— • op 

^&>h-coiKiA ^uSoojrtei t-iuSaS^.- 35 

F) ^ r^ Of r- o o ^^J <o a> •-" 3" co p" ^ I 



^ A op ^ 
o> (o oS o> 



ri. u^ * r4 --_ ^_ r~- o CO. o ^_ K_ S «— ^ <o c5 c 

S- to <o t-) o i£> t^ oj ir> CNJ cm' c^' ■«' C5 ui <p •— ' r~ 



!? * *" J 



B«--mmr-if--0) uiyi.^oimr' Q'Qff'~0* •--—CMr-.e^ 

»— -w-or^too^ c>jo>(Bc\icmc\i 0<si0>'^0* ■^ico^^i'" 

o" r--" V o C3 ^ 10 a> •-" o" 5 <o <5" ^ CO <») a •-' o « o o" 









tn u^^o>CT><-im •-•-cjoeocp cytor~-r><050 c^r---o-irt(p 

r- cor— (OCT>^c»j csr-toiooo^ r--^o6a3eo«- rj o^ «> <d f^_ 

«' CD 00 e^ •- r~-" <d" cvj 4^' <7j <3) cnj r— ' C3 o o* t^X c^ (p •— ir> if> 

r» ■aF3comc>'9f p p o «£) <o CO -w iK ^ E5*fit:2 



r- o -^ e\i a> <o a> c5--i-~rNjr-~W r-.ojCM»^r--" 
1^ m^rcMuino) o>Acvjo>co^ cijr-~<B--« 

2" ■^' CO CO CNJ p" CO cJ ^ oj" p" r~" ip CT> eo" * 



tH t^tSi a 



mil 



SOO(DCM>— (r> CS-— u 
fi^ CNj r- <i S trt CM r--_ ^^ u 

^ lO S o OJ 3 ' 
^ 4 rO S csi o a 






JO 35*'-CMQ 






S I 



>■•- Sr~.S<0(SrM co*<Bcoeo iB'WOxoo 

5 ^ ^ *o" 00 CO* ■rr ep* ^' V 10 c? cp cm' ^ ^ o> cJ 

5» «-C)S'^!ff^ ■^.— ^^Jm --ujirtO^ 



■» 52 p CO 00 
5 ^_ ^_ S_ — _ in 
- S m 3 cy ^ 



ai csf oi p" CM* r-.' xrt ■«" ■v" to' 
•— CM-— Acc-v u>to»- 
CM CM CJ -- PS CM Kj 



' 'S S S *^ 



>i-«oui^ aiogcMCDino loiooitoo- o>ii->r~(ar-. 

SS^O r— o>tof>-aim coco*-^rt" f--CM'«-r— co 

- i/i" uS" c\f i/> ■*" «" r«i ^ «* r-" p" ^ " m" e^ p" o> cm" 

■.-CMCQcSICjRcOCMrtCMCM — SBtBlOOJ 



25 "^ '^ Rl S S Si^ 



^CN)0>(£)(OCO CMCO-^lf)-— 0> 

cor~-^^pcM ^*o*-t59>^ 

tTSK-cDoSEr^ lA^cnco^tA 

CO cm" CO cm" jo" (p JO CM ^ r-~' ^ ^' 

5 " i/> S S ^-_ S ?1 S S K cG 



f~-' 5 S' 5 •■ 



^^l mpQ;Q><o« (»»-o»r--cpo> r-m-c-oipeM c>peo«-^- 

■»c3^<B<o<o ev^tBr-csiwir- a><ocM2o>>~ "-oor^***^ 

«f -S'-Ss" Sft53SS S"8St~" "SStS 



(0 CO cr> rti S> f*-_ c^ 



kQCMCOi— 'Orco cpcOkOOlCMM^ 

CO S (o 5 S! CO r-c\iS'-SS] 

00" ^ gJ g> V ^ cr> •- <o V 

CO io <>J W ^ K K 



Sr^ 2 S A 

eg t» 3 S o 



•- c^ mJ -- (rt ^~_ o «i c\i *-!--■_ o »-_ ert 06 •- ^ iR co 3 * 

•- rt CO S <S to R CM Rj ^ S S ^ S oo «o K 



Jl^s 



I i.lSJ 






etc^ortto ^ lA 5f 3 *— wi 



CO r^ S3 o>g 



S SiSSis sSiSI® §iSS*- §^§Si 



(^ <o ^ 8 S. S c\i 






83 g; «- a 



ClR^ 



s sSiSii ^aiSSg g^SSS- g»gSg 



i 



« 

li 

5 s 



jj- — ■ CM cnI CO *o 



— > V V <o' co~ to' CO cj 



M^^ m^MM. 



s . . . 



i ^^MM sS'^ia's' s'S*-'"' SiS'll 



5 5.|i.i.S|. i.a.??.i.s. SiSiSSS IJSp. 



2 ia^.aSS ^^i§§§ isi^^"" s2.£§.? 



5 5SES"8a SRSSRR 2" 



o S ^ 18 5) 



lllH 






sssssi £;Si.asi5 sSKoSs c.ass 



ff (Oi/i»-ooin "-uiinocoo ^r------^ 

~^ -^ cm" co" eo" <o" ^ V ■«■' ■w' OJ" t>-" o ■»" oj ^ 



01 N UJ If) o 

csT ao* o o Iff 



«CT>5co^O)» csr^iPeoo>» <Q<-to^cMi/) coir>pr-.»- 

»-^"rfotcp CM<M•-^~u^3 n<o2iA>-c>j 3jcm«pp 

(A COiAr-r-in* «3 <0 CM o r- ^ r- in o •- (O CM p a> 3 uK A 



« 
« 


^ 


o 








O 


i 


•o 


a 


a> 








« 




3 


t 






TJ 


1 


< 


■a- 


M 


^ 


C 


S 


3 








0) 




cc 


■" 




!« 


< 


P 


I ) 




in 


s 






M 




H 


i 



C*) O>ipr«.oo»— p ^tf)»0<3>'— O mcsjCMtO'^uo COCD"— cmo) 

& sS,8~ss s.ai.!5s2£ Ssss* SS.3SCS 

2''^'*S^-rtcoMScMS]5"^ >— T-SS<K 



g g g "- (m' ^' to' CD p" w^" P S " S S ^ J 



'lis? 



8 X S - '^' '^ ^ 'o p" m' p' p" s N K •" S 

als-sr rrr??? ?e»»»^ 



?SS. 



iuasa;; ;iSimiUsi asusi&s, 9 iussss ss;iKaa SSsaSs 9 



s'ls'S. flaSsS 



188 



Individual Returns/ 1977 • State Data 



tt 



C 

o 
u 



« 

(S 

w 

•o 
c 
a 

» 

E 
o 
u 

c 



« 
o 

o 

■D 



•a 
< 

o 

o 

N 

m 

>> 

)< 

« 

E 
o 
o 



■D 
C 
CO 

« 

c 
o 

o. 

E 
» 

K 
111 

«> 
« 

m 

"D 
C 
(B 

«> 

S> 

r 
iS 

a ? 

E 
o 

u 

c 



d s 
a 



•o 
» 



< 



< 1 



II 

H 5 






5 E o J 









(O • I <\J <A CM O 

2" = 2": 






S8S 



fsscsss ssssgs sss 



S (O S r~- o> 



5f * ^ ^ ™. *"- ^- ^ "- *R. ^ ^. ■^, O to ti • --_ C3 ^_ o> c> 

■sj" (p c> o' ui o evT ci t^T "* u^ u^ ?^< o ui ' •— ' « oi <o ^ 

^ ■* — ^ if» — ■* Jm ^ esi CM ^ *^ Ki 0>r— oor—oi 



^ CO «r irj cr>* jp" r-.' iri ■^* y-" ^^ — ^ — " - - - f — • - r 



CM CO CM V CM 
m 0> lO S 

^" cr> m" op" ai 
iO c> u^ SS v 



^- o-tf-wcM-^^ 5co^-^5eM a>^^h~ 



I r- r- o CO -w 

• ' lO CO •- CO lO 

O 5. CM CO o>. 

cd -— CM CM CM 



•SF o« 'PScoQS ^pjcmOuOcm r--cMa5iou)^ ^coeor^^- 

^ .-t-- o6 ^ m w^roJ^oDio o»C3^cor--r-- *cr>--^r^ 

' ■^' " c-> (o cm' CO o O) 3 ep '-^ -r-* CTi" W" ui CO eo" •— o r-.* CO to" 



g'v" m" -^^ ^' CO r--" r--" c? co" ■^' in' co cm' «> lei -v 

CM^mtncOCDIC^'-COCM .— I — .-T- 



^if>r--t--o>-^co O)r~.'~soor-- lOWCOCM cofficM^tO 

2 .~eoCM-«— KlCOCM^CO'^* •— iA*o^-^ 



SCOCOf-CpCM-i- C05»tOUlC\J CMCM'^C^' r~ •- ITi KO O 

^. -1— •— COcg»— CMCOCM'WCO^ ■.— IrtcOf^^ 



r«- a*<otocoeoo> ir>a><j>o>ioin oi^CMCtjo^ ^--^o« 

C^ ^Sr-.tMe»r~. coo>co-— ^CM a>oineo>"0B Qcocp^co 

*- •— A0>QO> — QO (ouiuS»— ■^(£> ■^tfiojaico^ ir>-»— ci<o<ci 

u% CM o o" cm" o> r~" cm" e?" iti t-" to m" to r~-' co r--" ^ cm" irt" ■^" tj>" «' ^" 

Sc *JOOr~-«J-— COlD^CO'— OCM tMOlOCO 



§aoco^i/>'^CM csi»— uit— ■— o> -v lit i~~ t^ <o <xi ioui^r--r- 

CMCO-— oo'^'W cococvjtotpo) eAascM-^Ji"— cocoiTiCMa 

C3 wi ■^_ as o6 r^_ csj 5_ cj 55 o o> o uS ^ lA r-~ <S_ r--_ r--_ •* 

-J" CO oo co' o> irf CM CO o' ui uS^ iW -— ' co cm' co ip to ir> •— " o 

H •— •— codir^irtcooocDeo»— CMC>] ^^to<— a 



iliU 



p~.r~.»— cftcsi^ a> tn Oi r~ 
U> r--<o<o-M-r^r~ ■vcmco-- 



cooo'VCM" I a)^«t--o> 



O CM LTl u^ tr> CP c 



K«i in O) •— 
in 5> O) CO 



■.cM-«r tS'^' 



eo coe>ino>^cvt r-.coaio>co<!? mcMtor~" i •-cor--coco 

■» '—, ™ *R. S> r--. ■*, O. co_ ^_ o>_ ■rf_ in CO ■*_ •- ; r~_ r--_ r~~_ frg * 

• «.. ^. *** -^ ™, — -^ ™* *^ f^ ,_ ^j-j u^ ,_ ^ ,_ — ^ ro CO 

-— CM CM CM CM CM 



V* O CO CO •— 



fi CMrt-SSS inSSeo-^.— m c\t 



O cor--r>-csr~-kO a>r--r~ooiMeo ■^com^" 
iK co-w^r~-h~^ ^e3>tn5fs CpCMO»-* 



S3.SS.: 



o> a>CM^cDo>0) r>.^mcocoeM cj)a>cor--^r® to>n«m^ 

■A ^■^coo>cor-- CM«-Scoineo r>-cMa>epcMr~ incocSoir- 

^ •— ^cocMtn^ ^0>tncocoaS cr>c>to^toas cm-*— f^tncf 

S- ^ CO oo oi oi ^' co" o" Oi' r--' cp" f>-" cm" co uj *-" cm ■^" ■^" co 3-" O u 



fv-tom^cotn O'-in-wf-"- 3tptpr>" 1 ■»»--^^r-. 

*r-Om^^vn CM-5-»-ini-~5 eoooico* ' in«-rtiAcp 



cocomcD co(OQoaoi-'"<n tn>- 



Siri ip ^ C3 cm" V cm" o" m" ^ 00' oi" cp' ^ 
■-»otO'.-'«r CMcJoesco-- co^ 



" E (0 S: » 

iilli 



§'~5fi'*~3''>5? cocoo)"-"-co •-lOO:*" 
ojQeoB.— CM f>-incocMcoc5 co^cSA" 
■wintiS^'vcp ^cocominr-- cor--.cO" 



sisssa 



ep cp^iotpmo cMr~-cpioepQ ^tptp^^co »o>f--m.- 

S 00--^S4K cocm5^3*T co^«-r--rtr-. m^oiCMCP 

^ •-cBr~-a'noO) r^cJAKje*-^ ■•-cM'-'^cm (3>^cm«)cP 

_r m" q" m" ^" cJ f--' ai cm" co* o a> 3" r--* ^ ■^ cm' o in m o" <xi 

\i eMq6r«-intnin <?>^-— ^cmctj cpo>*- comcooo> 

"cMCMrMcomeoCMCococoixieo-* io c> aa a> tf 



m 



Scp0>tointocM mcoo>r--goco r>-oa 



I CO 0> a> tn -v 

I CM to r-. CD CM 

r- ^ CM — CO 
3" CM ai ^ ^ 



^ --■Scocor--^ o>in»-^coo *nCT>-^coepco ■^'~-^SP*9 

(^ u-iO>-COK.<P r-.r--5CMCOin m^'.-cOcSffi cOcOtp^^ 

n f^--co--co^ cocoAcocMco CM.-eoc5cM wcoo^foo 

— f rC CO r--' cd" «>' in 3' ^" co' O oi ■^ in ^ ^ CM r-." o m" r>-" 00 

Z cM*--r-.Sr-. o3<^*!?coe3 r~m«- r-.«-(p«-cM 

ZcMcucocoincococococoin^ ■^r co-— coootn 



<** ^ <7> cp CO CO CM CO CO cp CM CM kO S C3 C 

^ .- to K S CO S o S K rt cj •? *n 



•- CM S eo vn 



(A cpr-'-oio)r-- mc9CMcnapcM ^■(pr--inO)0> eMt3>«--— •■ 

fk. ^cootjjcocM t--coc^CM3« r— ^r>-CM--m cacocMcou 

ei io«-^r-tnoo coo)coooo3 cycim^-cp'- co'-tptDc 

S~ ■«■" oi -v' r--" ^ CO f— " r--" co" ai ^ ^ in gi" o" ^ ^ ^ ■g'" co" 10 cp" u 

^^ cMiniPcococO ^iOcos>c^A -^cscm otPtP^c 



i°i 



§m A CM 10 CM uS S S V o> ^ o CM s S S • I 10 oS (p 3 ^ 

« in ^ 10 « r>-_ * 3 CM. *«■_ CO i--._ r>-_ rt -— • eo, ^_ * ■*_ ^ 



<0 ^coQDr>-cPOi •— 1— ocor— m in"— ■^cmcmoj 
5 "-eicMor^cp ooc5^«c> moidr^cP'- 
9 incpc>ojcoa co^ttinncsi cxjoi^m 



p in ^ *- a 






3 EiSH 



3SS 



IliU 



i*f cocP«-tnr>-"i eoooc 



5tp .- "- c 



^ • I CO OO Q 9> CM 

- • I gS "- ?5 Sj «> 

l> CM cm" CO ■^" •*" 

CO CO cv( m t* 



S(OC3a>ocotp c^vcMOr~~^ -vmtptocoi — 

**f « o « ^ o a> at CO 00 ^" CO cp m ^ ct» ^ <?> cp 

S ^«^r--wf^ --coeMT-opeB r~«-»-CTi'^^ 

"J •- in 00 -w,© in tp_»_r»-_o in CM o r— .m -— 



-."oJ— ■ ^-^"^-f 






S" co' C^J CO ^" 
CO CO ^ to 

O. C3 — _ CO ■* 






O) cpcMr--opO)m cocMinoocM a>f*-r--co« 1 cscMCMr^op 

3coap(pSin% ^«inu5cg'V ^^oco* < •— c^r-.m2 

^oooococo io J> CO ^ ^ A r~~ r~ ■r- * r-.'vcocsi® 

« o" 00 in CO (£> co" ai io ai CO 04 \n in *— ' * S"'" rS !C "^ 



rf cointz>ooD^ mcM»-in"-oi 0)« 
g cpor>-»-eM-« CMCMca^co-— co? 



o> to -jfu 



o 

i 

« 

> 



> 



; *SSs_-^^ ■wtp^omg (So^iO'-S; 3 :^v>v»a> I :SSS-<^ ■•^toooomo C30^ii5'~i 3 -S^^wftD 

-, SSSS** ••*******^** •*•* ^ ^ ;„ E io^SSg _ XSSrt** «»*^««c«c«*4 **»«^»wE lo^SS^ 

3 o^TC^^ ssstes* ss-SS-Ss li-lf?^ 5 o^^^^S assstes S»-|-|-i>; Ig-Sff 3 

I §||||f lllfff fflsll ^.Sl--s I §||||f fff^ff II1I15 ^.g| = -5 



Z^'^-'^-'^-ca cMiTcocooin ejcjooQ'^. 

5SiAS8£^ ;^f;£i;;iU» d^f^dd;^ 3 






*^- '^- ^ •^- O' cm' ^' IP <X> O m' O" 15 O ffi O ^ Z 

st3,»»s, zmimsisi U&s,a&^ 3 



Individual Retums/1977 • State Data 



189 



i3s§i§ cSSSS= fim^s 



S S'eSSS g^SiSS §§835p E§?pS 






?5S§S 



8 rssciR; pi^sRSie R"'"- sass 



2 ^Ei«»g§ gES?Sc iSii5= gSSig 



3 SS^SS^ SsisliS ?SSr^^ SsS^.^, 



C 9 



S £«3iSS iSsgi§? sgsip: =§§§§ 









"gi§gi2 gSSg2= §SS5§ 



i SSS555? S§SS§s g5§§§§ EiSSSi 

S" R?i;*8"gj5 g§g;"£"g |S"R!S!"~ SSggSS" 



S aiiggg i?§§s3 S2S8S!?' §I5§§5 
S •"sipjas assess £S~ sssf sj^ 






OO ^ C<1 CN(CJ 

RsyasB 



llNl 






iSgifcS fiSS^!5= ^8«2S 






i sg§«S§ siSsSS Sg5§?§ gf ^£i 

§ '«««s"g SiSSSS i5SS«-- s'SSSS 
2 - --" 



tn S K S o iB r~- o S ^ 5 3 »o 2B o eo In J S e»> rj M r 



§ S^SSSi siSSSS Sags-" SSaSSS 






R ^S««if SSIiSiS §aS8«^ Ss = «J 

_r •- CO »o Q (©" p> lO (O pj »- h-' ^ tri o w- r~ <otn w" t- ey c^ a 



s ^SiSsiSX SS^f^S^ -2^33^3; 

3 > ^n,-,-,- oor^tooocy O'VoiAttto 






5 Ksftfsi Sii§8§ 55§i"° 



^ <ru cj (Nnr> 



8 ?a2agg i§iiS§£ iiSS'" sS§ = S 
s ?aaa3 isssfts" s""-' ssaiBt 



1 11 'I 



S Siap.g, §.pii| 1111= * p.^-ll 



s iSSS§ii 53g3(i§ 2§SS»8 §S3ss 
5* assssf a" sacs 8! 5S' §gisi 



2 iSiSaS SSSaSS s^?8t* ISasSS 

2" 5 to ci ^ •/>' c\i csT i/j V^ q" q" CO ep oo eo (n» r-' lo .- •' »o^ 



n^tAAtncN^ PS^SSodK M 



c^ t>j ro to M 



? I 

To 9 






<D ^--^g>^c^* 0O(p^ul<O^ c^i<0u}r~.^(p <r>eNtBr-^- 

S SSSSes SsSJi.sS. !s.r;S«28 sSSsiS 

9 r-Sc^SSS rjjSmf^SiS SooS^ 9*^8 






*** 52'~'~H^**^ f£iS*^S*^S R'^iBSJ^** Ifi'~SSy'* 






s S3SS5S ^i25:=aa ssgssa gssca 

§■ 3"5iS"8Sf2 SSS^S^S SgSSSS S-gSg 



f-- »ft 3 r-- ?i o o 3 i/i CO » <M_ p6 <o ^ tn uS * to ffi (ni o ^_ 

2 -■ -■^■-■to 



i°2 



X — •- — — 






f^ £ S ^ <S> to * S if> « « -S ^ 

^ oi tri ^' c\i oj <ii ^-" to r-." »o r-" a 
3 woocotntc^ vu5«<Minc 



itsiss" asssa 



< % 



f 



i2 I 






8 8 O - ^ V »0 as O "'' S? S 2 *" ? 

s's'sk^ SSSUSJU ••••^w.C* 

""""S SSSSSS SS«-g|; 

««««? S2S?S? ??5SSj 



5|l 






JS! 2SSS 



SS 2s-^-i 



3SS8A** i*^^^**»* •*-»"^"fc»,e ioTT^k? 
**""» ssssss ssSISs ills? 



£ai5iS= =•=> = = = = '"888 



f^. ^- "- ^. o fN( V to CO o irt Q o" 8 8 S ^. ^ 3 «S S* M St 



?".'-'- "-l *^- t3 CM ^ to V> O lO Q tp O O Q "-l 
_<M^tom^ •^•-•-'-^t^ rt<5*-CM«Q»- 5 






§iS5 -sassa 



190 



Individual Returns/ 1977 • State Data 



3 
C 

C 
O 



« 
4) 

*^ 

s 

V) 

■o 
c 
« 

« 

E 
o 
u 

c 

8 

O 

o 

09 
3 

< 



« 

n 

>> 



« 

E 
o 
u 

c 

■a 
c 
a 



c 
o 

a. 

E 
« 

K 
111 

•9 

9 

o> 



•D 
C 
IS 

n 
« 

if 

o 

E I 

u J 

s i 

O a 

o I 

■o 
» 

< 



E g 

41 i 

f I 

< I 

in V 
in • 

ll 

1= s 



SI I =: 



-So SuiRS^S iRSr*-«-irt* 
- >K fiR rt CO eo_ O e^ c^ ■*-. ^ ^ "^. '^. 



_? 0» Cii t\i IQ r~. I*-" IT) ^ ^ «>' P--" «o " 



■-- »rt ui •— _ ■* c^ CT)_ en w_ ^_ in tn cor~._«i_^ — o<oi««- 






S — r- — oooj^o^— T-a5oO'- 

9 to to ai iri" cT oi" tvT '^' ^ S3 S 






^^•-3™'^ ^ 'S '£} ^ '~ V t^OOm"— a 
^ -^ •— Kj«— CM ojCsicocutoco e^ 



S" o> <fi (O* r-~" o p csf p" lo »-" r-" r-.* gf r--' — ' 



u^ in n (O ep 



||b| 



■a OJineotocnCNj (ric>c>r--^3- cp-^wo'CS* ■SfwuS'^ 

JS c>tMr — r^in«) OO"— co^— eo ^inaSc^csi -*o>»-cm 

^ m" ift o ■«■" oi 3;" a? ^ d co cj> ^ o ^ -w" rJ t co gj <r> ^ 



^ ^^«jy 



S p^ r-- 3 S 



^ ai id (£> '-'" cm' ^' m ^ to OJ r»-" «>" 

^ cNii— eo-.-cM ivicsicotmne^ 



e§S? 






5 <o "* 3 o> 
--' to co' — " 



Sinma>-— o>o ^•*cpior--r-- o>^-tn«— p--» ^co^-*-*- 

r-~c30otncs(tn ojoioo^mtrj c»jcsjmtO"ff» rt«— i — .— .- 

^ -— ^i5f---— CM u^ojooAcmqo ^»m»-nin roa>ioco-^_ 

5" CO r--" r--' in o>^ in to •—' in i/i to o' <7i" n" •""■' o> oo m ^ lo « m 

incMco^tO"— •— ^co«— oj^ a3aia:>co> CMr — r~^oj 

_^ •— Wrtr--r>-*'rfc»>mcMSjr~-tM • --i-^«coeM 

\j. ^ ■.— " c^ CM CM 9-^ er> a> 



^ <» CM c^ CO CO ^ CO O u> O ■«■ ■^ 
(SAu^cDCM-— cocMto-— com 









V o)co>Aa>co<o CMO^co^ir co(sr>~a 

»- <o*^5P--io — ^^--cocpto r^cMOiu 

^ -^^ (D p-~ CO OJ a)_ .-^ O)^ OJ r--_ * cm_ ^ o> ^_ u 

— r oi* ^-'' CM o> to o oi p-.* CO in o o co in e-i 



fiffS.S 



^ CO C» CD <s • 



'". ''I f-. "». ^. 

0> CM co' <g lO 



t^ Ai— ipmcocsj to(^J^^5■o>co .-cm^-cm^" 

U) ^CO^acMCiJ <OC09>A(00 (0«>t^tO»* 

•• <". C>, OJ K T- « CM_ ^-_ ^_ -* iO O CO_ <0_ CM co_ O 

— r r- ^ f"-' r~-' oe> ui" o" p-' co co oj in <r> eo oo cm ^ 

JJ K.-«-K-co«cM Smcdcoinco Sp^^to-^r 



T- CMOcoinoeo •— ojo 

0» f^. 35 ^. -w^ CO in o> ^-_ c 

hJ" in o> o> lo' s>' OJ oi" CM c 

J; CO- — aS?5<D p-oju 



-- OJ o -ir ^ f«- 

CM ^ ^ ^ CO •- 

3 CO in isi 






s 






^ co^CMin"— CO cO(Oco--o>o ^<P33Tt* "39ffiQ° 

^ -rfiAcJeo^g ^■•-•-cocpoj c>o*din" "^^^SS 

(^ CMOJCMCMCOS) I — **i — C3Ci-«r r»-r^in(D» CMOtOcOc 

(»r oj" CO ^'' CO* — ■^' p--' o « f--" ■^" CO «r p-." co" " « to p--' ca o 

8 - --~o 



«0 coOJCO^OtO P— (O 

Sin^-ocMO* mco 

{OP»-OOJCOCM •— •— 

f^ c^;^■— ■—■ — .- — ■— - 



<o lo <o OJ OJ m ^ 



CO ^ ^" CO ^j 
CM S CO ^ ^ 



SCM CD CO OJ CO CO 
ssssis 



CO cp tn « Q CM 1— 

^ o> tn to to 9 ^ 

in CO "^ "V in A OJ 

p-" — CO oo to" CO f--" 

-o- *n oo o ■* in <3 

»— i— CM OJ in CO in 



OJ ^ ^ ^ CO Q o5 



■ g> ^ CO CO 



cz> g o P- 



» incoQOJOjio eD«-OP--p--OJ 

S 28SSS!; 5SS3SS 

^ " T- Qo" co" Oj" co" oj" oo to g> cm 



^5S! 



m ^ cQ p- o 



?|Ssi 



c* oi^'«-op^'00 C3apc\ji-oDg3 

• COCOCO«-C3 ^^OJ'^'^C^ 

53 ssgsa s ass" as 



rvT tg e\J co" gj 

-— OJ OJ CM cO 



(9 oiro-^^o rMCMmcop>-a> ojinto^u-> 

m Wf^ioeoSin coeQOjp--3CM ojcm^^- -- 

n eM^OJ--in inS^ojoco p>.cm^-«— 

-^ cm' to' in to' oj' o o oj' tzj' p--' o o> cm 



3 o CMcr>^ 



S»-^P~CMCO CMCOtO 
Oincjcn-v cJQ»- 



fill 



S 2S 



SS" 



-. "* s r- o p 



fij COOJCMC^CSJPO foScOCo3tO Xl 



QP-^-'-CO'* P~.intOQ<?JP-- 
«eOCM^'«-CM CMCMCOCOmCO 



-I 3 K S 3 
si A m r-. S 

: SB 85 5 



StO— OJCOOCM «-^CO^CMf-- OCSCM«-3CM P>-3mCMm 

CM.-.-co^cp pincMP^«-co w^"--Qm<o 95O59 

^ cj CM_ — -_ c\( — ^_ S in o> csi CD in co_ cm co ^ -- iri_ ^_ 46 « S 

nT to P~-" CJ P~^ op CM to P~-' p--" <7J to '^" to if ui c*4 — r-^ •-" — O) 

^eocococo^coHcMrtcotoeoRi ap-p~oo5 



^ S ^rt ^ 10 u> ^ r*-coesiaoeop — mojmp 

fi o^- ■*iotocM CMin'^^p* oocgocMu 

[^ ^ to_ p~_ m 3 in •«■_ ^ lA aj_ ^_ CM_ p>-_ ■^_ «_ ■^ 

X" -— ~ p-T uS^ «■" uri CO ttT p~-" p-T «■' cs tr> in m -— ~ 

COCOCM'^'— Kl CMCMCOCOtOCO CO 



iftsl* 



Sr--CMeor>-5 comeo--CMeo poj^cMp"--^ csitooju 

ootntotnoj OCMcoincoto OJtoo'VCMto aop-.CMa 

■>p^m^tOOj ift(o--^»c3* ojp>-oBp---— — ^CMCoc 



^^COO OJ«CM«-«0«- 

3io<0<p r~.^0)0> 



5 OJ ^ CO to. 



^ co^incocooi e;^^^^ 



Sdm5 tomin^eo* 

_ uS to cO — rt ■^^ CM_ rt CO CD CM p~_ to_ 



— ~ — - p~_ tr* 









^ eomco^-cM^' p-oeoo>5«- toto 

3 --^rtCM^CVI ^ACOCOAO> P~-«- 



^' S CM S CO 






•— Oi <0 P~ to P-:.tO C" 



to ^a>eoo--p^ mininmcocM .~mr--CM^eo ooqp^^p 

S ^^■cp*cM«- aQ'^o>(Mm p-gcsegcop- SSmep-^ 

2Q mi— 5<otnto oSScmp^coco o)*p^rtin-- --.-rt^r 









A i^p^cotrtoocM epcMcocMCMP- »~a)0'«-ojco oJCM>— toe 

?• .--^^tnu^-— eotop~'— aoco tn'rjQSco -wm^inr- 

Jl| -— •—-—'—-— CMCOCMCO-— CMCO'WC" 



I.I 



«o ". ^ ' _ _ _ _ _ 

-f CM o •- -^ t=j izj cotoA — 9tn — ojo 
3 tp*^tn»— CO »-*cooi3o> ^-- 



■jr 3 tp to" oj" 
tn rt ?M CM S 



^ ^ to* — " CNJ lO* o o* o* o ^ P--" o 



5 CO CM S t 



o 



g g g <=■- cm" V to CO p in o' S ^ S S S S ? ^ ^ " S 

isaaiBl llllll lll|l» Sg.llls 



aasss- •* 



to" oo p" iri o C5* S ^ iJ 



I 



^ ^ ^ "*' *^" *^" S3 "^ S S " 1 



llsss" If 



f ffffff |?ll! 



'J^'COCDpin ^QC 



». f Is 



ill 

3 3 

S:ss" 



Individual Returns/1977 • State Data 



191 









tf> Wl 



5P( 



='S£S >"" 






S ^ R S <o ^ ^ p p n J^ *" "" "~ FsQ^?^ 



O I IS CM cp q> 
« 5 O S irt 



g sliss^ §§''11 siSiS 

V -- erf oi o ip' •- r-- »- •"' ^ Q 9 t 



-J' r^' oo g;' lO ^ (»' r--" ^' oj .— ' *-' 



I I I I ss 






Jq S o ?i »- oo cj «\j ^. W r-, r~ o c^ ".''*'*-. C3 ** 



I I I I I » ::si I I &a I S I S I I I I SIPj 



a?" 'R '5 



5«3 



a I I I I I 2 2g I I gS3 I S I ?> I I II! 



^ »-" <ri ^ erf -- oj « W cJ * V o r--" <o 



3 ss I I IS Ksas 






S S3 I I I IS acsssss &S 

^ •— trt erj to '^_ Ut, <K> f~- (O, vo 



S 'iSi| 
?■ gas 



i I ' ' ' ' § sip.gFi p? I ^ I I ^1 Sg§ 



e\r -»■" cr> ^ 






SI A ^ A 3 S S 5 
eo lO rj ^ .- ai •■ 

2 rSggrC gS 



I I I I $ 



SSSS 



^ CO «>' »rt (Cf O m ^ * T-" «o c\j oo" eo m c 



kit u^ m cj to <o <o 



I I I §5gg2 

ui uS'tp o eri 



(^ CO Oi_ ^_ CM ^_ <o ^_ O • 



is I ? I I !8 I safc 



fiRSKSsj sfssss ss I I I I cssasi 

pj • os" V^O r-.' «ra» o Vm CO {O O* "^ S S "* !£ 



S I 3 I I I I gs I I gS! I ^ I g I I f 



sr>s 



» I 



■^" ^c<Jf^^ to fi 



i« •- •- Ol 5 Ol »- I I 



s.s.sfcj 



g 's 



S 'S83 



ooocMO>Scsir--^ocwrf*trt<o r-.i/ScocT>o 



0» •- ai i£> <C Kl u-> CM r- - c^]cJ 

cJ' CO* cm' ■v" co" ^ c\j od' ■*' cm" " 



•- O CO 



2 £ o ^ 



f f B g- 



Q <or-.r--r--3oo toscM*-io(0 Qco i i i i eo*r--coo) 

© eo_ o c\i CT> ^_ CO r~.^ ^_ o oj &> * lA <£> r-._ irt co_ co_ o 

i-r co' ir> f— " to" CM as' -— ' a> co' o <p' -— f~--* •-' ^ e? i~~-" ^a-" tp 



a St I I I s ftssssa ssa is i i s i«? 

jj" co" PJ "X co" -— ' cm" « V CM " S Sm' "* 



5 s 



0) s 
O iS 

k c 



E s 



< I 

J." 
in * 

« 



m COCSCOCMLTIl/l ^CMtOlOr-- 

CO <^. 'A ***- ^ "°. '^. "^- ^ "- *". ^ 

aT c\f CO CO to" irf ut cef 

5 r~r~'^'"S?' S 



3% I I I I 









\^ ■•- to fncotts-wiooor-ioio ^^ r~- cz>m^ 

^ ■«■' a> p--" ui P-." o' co" ^ " ^ cJ -^ cm" es ^" m" 

5J»» CM"— CO"— CMCSJ »— • • •— (OkACO 



I ^^ o r- o CO 



SCOr-.| |tOO)^CM«r~.coOut^^ pcOCMQ 

incpl I IcO ^{ftcO^CMCMCO'*'* I I ^lr-«Oco 

^coco ^CM^«5^C>» CO- p^ eo--^ 



p» cooo>p^l^p^ (Q-'-r^tocQCD •-o) 
CO •— ^OJtO'^W ir> -^ ■v m in ^ Oco 
f^ coiooiricMi/i eo"— f~~w>C3CT> 0> r~. 



Mil 



•J to O cp ut u 



S r^SSS." 



1 CD CM ^ a> '^ JP 






5 r'a K r.^'r^'?'' r*" ^" ^' ??^' 



■> — -- CJ> ^ OJ — I I I 

r en C3 "- c% 71 f^ ' ' ' 



QO'inOlCMCMCO <0<0(OCMOD' 






as I I I s 2 



9 CM 5 S cQ C 



» ^? 



h 

s 



o 

a. 

IL 

o 

a. 
< 



asss** *******^'*** ***^ » » ft ^ isft-Si^t 



s»s 



"=>. cm' V <o" 03" o iW g" o o ^ K — " S 
2 vi Mw»w»^£4C( S5i i 



iss. 



Jo" cnJ V (o' oo' s»* tfi a sf 8 § § _■ _ 5 S 5i S Si e ^- $■ JS- S- 2 2? ^ £ 2 S !G S fS _ § § _ ^ ^ S •♦ J» St 



sSianS*^ M^«*A*4&t M<M«»MiSM < 



JOOOCJq CM^tOOOp'O OOOSS^- I 

5S(S»8A ;i;iSAS&l a&asi&ii 3 



192 



Individual Returns/ 1977 • State Data 



•o 



o 
u 
I 

M 
« 



(0 

c 
n 



E 
o 
o 



(0 

« 

o 

o 

■a 

:; 

< 



V) 






a> 

E 
o 
u 

c 

•o 
c 

(S 
M 

c 
o 

a 
E 
• 

K 
UJ 



a 

c 

(S 



5 « 



« 

E 
o 
u 

c 

m a 
O a 

k - 

O 

•o 

3 
< 
M 



0) 

oc 



Hill 






8 I I li 



SSSSSS S22!Sg: ga§ 

m to ^ to CT> « ^" as' at od to "a 



P??S3 






SO) S f^ S S ' evl »o o 5i 5 * S a> S »- S •— muyr^iA<o 

- sjfj- «.- r-R-'sfg.'" s"s" s gig" as 



iilll 



I 03 

• S 



iiiii 



< 
I 

u> 
in 



a 



» i 

jQ ^ 

a = 

H < 



^ '^ tESC"" I »«r~-i«-^3C5 io^--«\i«a> mtocnnos 



s 






v^ OD lojo^ I (O<0'9'mc\jcn i~<pcaiioo>-*r O'VO0>^ 

g^ m eri --'" est to" (r> to -»' * a> ^ m ■*" r-." co o 



40 tQm»-3r- I eooo«-r^c\jC9 •- tr> <£> to ■v • coi/>r-«co 

<D *~ *^. '". '^. "R ". ^ *P. *R »", f^, ^ ^, i^, wS. 25 oj ^ cij ^ (O 

o •— ' o* •— " o "*" tn" Iff r"-" cvT r«-^ oJ ckT o (O t^ to o o to to 

55 r"J~*, cvj^uiui»-t\j»-m*-5T- ■^^S^rf 



C( CD 0> U-) rg oo I <e m 'v to 
mT a> CO CO * cm" cm" r--" to" to" 

35 •• - ...• 



jco <y> <o r^ C'^ o> ' oicoo^tM 

cvT ^" r-.' 00 t\j 



■«r o ■« 



O '— |<pc>o»co •-txjQeoo>»- (0«D0>C3QCJ CM^reouito 

SC3 'o>r~--»— CO "-ttj-^tp-— ■«■ to«— '— ^ifics? ■•— K.Lrtr~.i— 

1— cotnoiO •-r-.co*c\j'^ tMOica^CMi^ --h-c3--io 

» * * ui CO CO co' ^-" r-" oo" o" co" to" ai iri o" ^ o>" a»" c\» of ir>" 

g • • • • 1^ • • ?Q .— id U^ CM •- .— CM O 



g s 'sss 



C3 (p CM oj m m tp m m 1/1 m o u 
•— ^cocoAO>kn csico^^cM 



3SS? 



o m 2 o> K CM R ga ^ ^ m co ^ rt o 

cm" ey cm" cm' jp" 



lA o O) O) f^ <£> lO 



-■^CMCOOSCO -— (i 



flOCM (O-— COkO^ 

b ^ to o lo o 

sssss 



C< t^ior>-<oc> eMCMp>cO"-CTj r-~eor~.^ 

S<7)(OOtpco^ •---Rjcooieo oom--^ 

S- to » ^ r--" to' r--' 01 g;" ^ V cm" to" uj tri co" 

<5cococM.-« - eo»-.— cJ» ^'— 



to to ^ ^- CO 



eo ^r>-.co^r--»- g-tocpr-tocM Q«-coe\40o> r>-c?tp^<3> 

«0 Q^OO><pr-- e5»-^h---r- ift«-iAot6io o^m"— ■■— 

T- coCM(0^o<o ^(Otor~-toto ^-tooi^tBoi cocM»-a>ir> 

a- o>" cm" ir>" to' i~--' — -' ■v" CO 10" to cm" ^" V to cm r--" tvf co" cm" if>" o" ^ ■v' 

cJ'-'^^'M' cMCMi«*irt-^ ----^to too5or-~ 

^ ..... .^..j_. ^CO'^ J-^?MO. 

^^inr-.Q.- mtoco«-'OT .— ^mr---- ^i— tdcMtp 

CO o CO f-~-_ to »r> o iri CM to oi ■v' ^^ ot oi ■— cs to o co o> 

_r --^ ai to i/i ■^' CO CM 00 CO wi to ^ o ^ o co tj •— ' ^ 

«0— ••••■ -•-... — ^ ^ ^ ^ c\, 

Ot lo-w-w-irttoo iTjuiiotMOO OJcoor^-iO'^ r-eo^tocM 

(A to*r-.o>ioin cMf^wicM^S r>-3Sh-g>*w O'^v^co 

(O •— C0C3OJU11/1 (0-— totO^rcM oioi-^irior-- 3>iAr«.r~-to 

fc- ir> ifi tp" gf r--' r--' oi <o to" O tM' co' o" cm gi" to ri r~.' ^ ^ cm h--' to' 

K u->?d)^ru-> -^rr^i^oto^ intoPj'"'-'— r^r--mior-- 

Jg ..... .„.^^. ^^^ __ojCM, 

ao)totp(sr^(r> cooDtMOimto aitoo<OOu^ otommto 

AtMoiotMtp ^ •- tn '- a> lei ^r»-53>^ cj«r--^co 

to 'N. ^ ■*! ^ ^ "t *i *1 ^ **i "^ ^ *!, *T, ^ *~ o) '^ CO •- ■"* 

(P 2 «r o> ■^' u^ lO CO •— * CO ui r~-" CM -^ 10 •— ' ^ jp 'O'' irt jn 



o 

< 



u 
ui 

3 



g g g 5- ^ V 10 «j Cp lO o o o K S •-* S 



ics 



fiii 



-^*^'«"^"^ ^^^^RtM SS^^S^" — =>«55»sS 

5*aS«AM^ tAM^M^^ Mw»M^«4m ? 



Sg 



I 

il 

II 

E sis 

IK? 

5 -S jS " . 

o S -a 5 

m T3 a — g 

J= I I I o 
»u. > S 

1 o 5 ~ f 

f Slf i 

lir 1 

1 SI£i 



section 6 



Explanations of terms are 
signed to aid the user in inter- 
eting the statistical content of 
is report and should not be 
nstrued as interpretations of 
e Internal Revenue Code or 
lated regulations, procedures, 

policies. Code sections cited 
re those in effect for 1977. 
ditional explanatory material 

selected items can be found in 
ctions 1 through 5. 

ceTerated Depreciation on 
w-Income Rental Housing 



See "Tax Preferences." 

celerated Depreciation on Other 
al Property 



See "Tax Preferences." 

celerated Depreciation on 
rsonal Property Subject to a 



ase » 

See "Tax Preferences." 
ditional Tax for Tax Preferences 



he "minimum tax") 



This was a 15 percent tax 
iposed on "tax preferences 
ibject to tax." This tax could 
reduced by: 

(1) 15 percent of any 1977 
it operating loss which the 
xpayer could carry to a future 
ar ''this amount then to be paid 

a "deferred minimuin tax" for 
e year to which the net 
erating loss was carried); 

(2) "unused" portions of the 
edit for the elderly, the 
litical contributions- credit, 

id the child care credit; the 
lused portion was the amount by 
Ich these credits exceeded 
icome tax before credits reduced 

the general tax credit. See 
xjtion 3, Tax Computation and Tax 
tes, for a description of the 
imputation of this tax. 

Ijusted Gross Income 



This amount was the result of 
ducing gross income from all 
lurces subject to tax by 
IJustments such as the following: 

CD ordinary and necessary 
ipenses of operating a trade or 
isiness, 



Explanation 
of Terms 



(2) employee business and 
moving expenses, 

(3) expense deductions 
attributable to rents and 
royalties, 

C)) expenses of outside 
salesmen attributable to earning a 
salary, commission, or other 
compensation, 

(5) depreciation and 
depletion allowed life tenants and 
income beneficiaries of property 
held in trust, 

(6) exclusion of allowable 
"disability income" if the 
disability income was included in 
gross salary, 

(7) deductible losses from 
sales of capital assets and other 
property, 

(8) deductible half of the 
excess of net long-term capital 
gain over net short-term capital 
loss, 

(9) excludable portion of 
qualified dividends (up to $100 
per taxpayer), 

(10) business net operating 
loss deduction, 

(11) contributions to a 
self-employed retirement fund 
("Keogh Plan") by the self- 
employed, and to individual 
retirement accounts by employees 
or self-employed persons, 

(12) forfeited interest 
penalties, incurred by persons who 
made premature withdrawals of 
funds from time savings accounts, 

(13) alimony payments 
(formerly taken as an itemized 
deduction), and 

(It) exclusion of the 
ordinary income portion (in 
contrast to the amount treated as 
long-term capital gain) of the 
taxable amount of a lump-sum 
distribution from a qualified 
pension or retirement plan, taxed 
separately from other sources of 
income at the taxpayer's election. 

A deficit in adjusted gross 
income occurred when the allowable 
deductions or losses exceeded 
gross income. 



Adjusted Gross Income Less 
Investment Interest 

See "Adjusted Gross Income" 
and "Investment Interest." 



Adjusted Gross Income Plus 
Excluded Tax Preferences 

See "Adjusted Gross Income" 
and "Tax Preferences Excluded from 
Adjusted Gross Income." 

Adjustments 

See "Statutory Adjustments." 

Age 65 or Over 

The presence of the addi- 
tional exemption allowed taxpayers 
age 65 or over was used as the 
basis of this classification. In 
the case of joint returns of 
husbands and wives, some had only 
one additional exemption for age 
65 or over while others had two 
additional exemptions for age, 
indicating that both husband and 
wife were age 65 or more. Whether 
one or two exemptions were claimed, 
the return was considered as a 
return of a taxpayer age 65 or over. 

Alimony Paid 

Beginning with Tax Year 1977, 
this amount was reported as a 
statutory adjustment and taken as 
a reduction of gross income for 
payments made as alimony or 
separate maintenance. For 1976 
and previous years, this amount 
was allowed as an itemized 
deduction from adjusted gross 
income and, therefore, was 
available only to those taxpayers 
who did not use the standard 
deduction. See aLio "Alimony 
Received." 

Alimony Received 

Payments received as alimony 
or separate maintenance were 
income to the person receiving 
them (and a deduction to the 
person paying them) if the 
payments were: 

(1) required under the terms 
of a decree of divorce or 
separation or a written instrument 
incident to that decree; 

(2) paid in discharge of a 
legal obligation based on the 
marital relationship; 

(3) paid after the decree and 
on a periodic basis. 



193 



194 

All Other Taxes 

For purposes of this report, 
this amount represented the sum of 
the self-employment tax, tax from 
recomputing prior-year investment 
credit, social security taxes on 
tip income, any penalty taxes on 
individual retirement accounts 
(IRA's), and any other unspecified 
taxes. (Each of the above is 
described under separate heading. ) 
This was in contrast to the "other 
taxes" portion of the Form lOitO 
itself, which was composed of the 
taxes listed above plus the addi- 
tional tax for tax preferences 
(minimum tax) . The minimum tax is 
tabulated in this report as part 
of "total income tax" and serves 
as part of the requirements for 
determining the taxable or 
nontaxable classification of a 
return. 5ee (it60 "Taxable and 
Nontaxable Returns" and "Total 
Income Tax," defined below. 

Alternative Computation of Tax 

Income tax before credits was 
usually computed by applying 
graduated rates ranging from to 
70 percent to taxable income. 
However, taxpayers with Targe 
amounts of taxable income which 
included long-term capital gains 
could profitably elect the alter- 
native tax computation. The 
effect of this election was to 
limit the tax rate on the first 
$25,000 ($12,500 for married 
persons filing separately) of the 
taxable portion of the long-term 
capital gain to 50 percent. 

In computing the amount of 
long-term capital gain includable 
in adjusted gross income, the net 
short-term loss was combined with 
the net long-term gain. Only 50 
percent of any resultant long-term 
gain was included in adjusted 
gross income. If the alternative 
tax computation were elected, 
generally the first $25,000 
($12,500 for married persons 
filing separately) of such 
included gain was taxed at a rate 
of 50 percent (in effect, 25 
percent of the total net gain). 
The tax on the amount above 
$25,000 (or above $12,500 for 
separate returns) was the excess 
of the regular tax on total 
taxable income over the regular 
tax on total taxable income 
reduced by the net long-term 
capital gain in excess of $25,000 
(or in excess of $12,500 for 
separate returns). 

Since the alternative tax was 
computed at no less than 50 per- 
cent, the computation was profit- 
able only to taxpayers whose 
taxable income was large enough to 
be taxed at rates higher than 50 
percent under the regular compu- 
tation method. This meant that 



Individual Returns/1977 • Explanation of Terms 



taxable income had to exceed 
$27,600 for married taxpayers 
filing separately, $40,200 for 
single persons and heads of 
households, and $55,200 for 
married persons filing jointly. 

Taxpayers with large amounts 
of taxable income which included 
both personal service income 
(wages, pensions, and the like) 
and net long-term capital gains 
could avail themselves of the 
"maximum tax" on this income 
(limiting the tax rate on personal 
service income to 50 percent) as 
well as the alternative tax on net 
long-term capital gains. See. 
"Maximum Tax on Personal Service 
Income. " 

Amortization 

See "Tax Preferences." 
Bad Debt Reserves 

See "Tax Preferences." 

Balance Due After Remittance 

This amount was the 
difference between "tax due at 
time of filing" (defined below) 
and the remittance tendered by the 
taxpayer with the return. 

Balance of Insurance Premiums 

See "Medical and Dental 
Expense Deduction." 



Business or Profession Net Profit 
or Loss 

This source of income was 
reported by individuals who were 
sole proprietors of a non-farm 
business or self-employed members 
of a profession. When there were 
two or more sole proprietorships 
operated by the same taxpayer (s), 
the single amount of profit or 
loss included in adjusted gross 
income represented the combined 
profit and loss from all business 
activities. The proprietor was 
required to exclude investment 
income from business profits and 
to include it. Instead, with the 
various types of investment income 
for which separate provision was 
made on the individual income tax 
return. 

Business costs and expenses 
were deductible from gross receipts 
or gross sales in arriving at net 
profit or loss. Compensation of 
the proprietor was taxable income 
and, therefore, not allowed as a 
business deduction in computing net 
profit. The deduction of "net 
operating losses" from other vears 
was not considered a business 
expense, but was offset, instead, 
against "other income" on the 
proprietor's income tax return. 



Information on business 
receipts and expenditures can be 
found in Stcvtlitici o{, Income. — 
Bai^nzii Income. Tax Retu/uiA. 

Capital Assets 

See "Sales of Capital Assets." 

Capital Gain Distributionis 
Reported on Form 1040 

These distributions included 
the following: 

(1) Long-term capital gains 
credited or distributed to 
individual taxpayers by regulated 
investment companies (mutual 
funds). Gains credited but not 
distributed were reported as 
income, but the taxpayer was also 
credited with the amount of tax 
paid on the gains by the regulated 
investment company (mutual fund) ; 

(2) Long-term capital gains 
distributed by real estate 
investment trusts. 

Normally, taxpayers would 
have reported these distributions 
on the supporting schedule used 
for this type of income (Schedule 
D, Capital Gains and Losses). 
However, if the taxpayers did not 
need Schedule D to report any 
other gains or losses or to 
compute the alternative tax, they 
then entered 50 percent of the 
capital gain distributions 
directly on line 15, page 1 of 
Form 1040. 

For purposes of this report, 
"capital gain distributions 
reported on Form 1040" are tabu- 
lated as part of sales of capital 
assets and are reflected in the 
net capital gain and loss data. 
See Oitio "Sales of Capital Assets." 

Capital Gains and Losses 

See "Sales of Capital Assets." 
Capital Loss Carryover 

See "Sales of Capital Assets." 
Cash Contributions 

See "Contributions." 



lli 



(tC' 



tU 



rt! 



l! 

al 



Casualty and Theft Losses 

Personal casualty and theft 
losses not compensated for by 
insurance were deductible from 
adjusted gross Income to the 
extent that the loss for each 
casualty or theft exceeded $100. 
A casualty was defined as complete 
or partial destruction of property 
resulting from an Identifiable 
event of a sudden, unexpected, or 
unusual nature. While this deduc- 
tion is shown separately in this 
report, it is also tabulated as a 
part of "total miscellaneous 
deductions." 






Individual Returns/1977 • Explanation of Terms 



195 



lid Care Credit 



This was a credit to reduce 
come tax, which could be claimed 

taxpayers who Incurred expenses 
r the care of dependent children 
der age 15 (or other dependents 

spouses who were disabled) while 
ese taxpayers were working, 
allfylng expenses Included both 
ose for services performed within 
e home (such as for babysitters, 
Ids, and cooks) and, In the case 

children under age 15, services 
tslde the home, such as those 
rformed by day-care centers or 
rsery schools. 

The actual credit equalled 20 
reent of the smallest of the 
llowlng three amounts: 

(1) total qualifying expenses, 
described above; 

(2) Income earned while these 
penses were being Incurred; for 
Is purpose, "earned Income" 

ant salaries, wages, tips, and 
her employee compensation plus 
t earnings from self-employ- 
nt. In the case of a married 
uple, neither of whom was 
sabled, the lower of the two 
rned Incomes had to be used; 
uples with only one earned 
come, or who did not file a 
int return, did not qualify for 
e credit; 

(3) $2,000 ($t,000 if the 
penses Incurred were for care of 
o or more qualifying dependents). 

The child care credit was not 
fundable and was limited to 
come tax before credits minus 
e general tax credit, credit for 
le elderly, foreign tax credit, 
vestment credit, work incentive 
'IN) credit, and contributions to 
ndldates credit. 

intributlons Deduction 



Contributions deductible from 
Justed gross income were gifts, 
I the form of cash or property, 

(a) organizations created in 
le United States or its posses- 
ons, or under its laws, and 
era ted for religious, charitable, 
ientlfic, literary, or educa- 
onal purposes exclusively, or 
r the prevention of cruelty to 
ildren or animals, (b) veteran's 
ganlzations, and (c) governmental 
encies which used the gifts for 
bllo purposes. Individuals who 
re members of a partnership also 
eluded their pro rata share of 
[rtnership contributions. 

In general, a deduction was 
lowed for all contributions up 

50 percent of adjusted gross 
come, with the exception of 
ntributions to private non- 
eratlng foundations which were 
bject to a 20 percent limlta- 
on. However, contributions of 
rtaln capital assets which had 
predated In value were subject 



to a 30 percent limitation unless 
the taxpayer elected to take the 
unrealized appreciation into 
account for tax purposes by 
reducing the contribution deduc- 
tion by 50 percent of the poten- 
tial long-term capital gain on a 
sale of the property. Contribu- 
tions exceeding the 50 (or 30) 
percent limitation could be carried 
over to be deducted in the next 5 
years. Therefore, in addition to 
contributions made in 1977, the 
statistics also include amounts 
carried over from 1972-1976 that 
were within the current year's 
percentage limitations. 



Contributions to Candidates Credit 

Sec "Political Contributions." 

Credit for Tax on Certain Gasoline , 
Fuel, and Oil 

This was a credit allowed in 
full or in stated amounts by sec- 
tion 39 of the Internal Revenue 
Code for excise taxes paid on: (1) 
gasoline used on farms for farming 
purposes, (2) gasoline used for 
nonhighway purposes or by local 
transit systems, (3) lubricating 
oil used for nonhighway purposes, 
and (4) specified fuels which were 
either used for certain purposes 
other than the purpose for which 
they were sold, or resold during 
the taxable year. These taxes 
could be applied as a credit to 
reduce the income tax liability 
when the return was filed (with 
any amount in excess of the tax 
liability refunded) or refunded 
during the taxable year if the 
credit for any fuel category or 
any lubricating oil in any of the 
first three quarters of the year 
was at least $1,000. 

Credit for the Elderly 

For taxpayers under age 65, 
the base for the computation of 
the credit for the elderly was 
pensions and annuities received 
under public retirement systems, 
limited to $2,500 for single per- 
sons, $3,750 for couples filing 
Jointly If both had qualifying 
pensions, and $1,875 for married 
persons living apart from their 
spouses. The base was further 
reduced by pensions received under 
the Social Security or Railroad 
Retirement Acts, and by the amount 
of earned Income in excess of 
$1,200. The actual credit equalled 
15 percent of the (reduced) base. 

Amounts received from pensions 
or savings were not used in comput- 
ing the credit for taxpayers age 65 
or over. The computation base was 
simply $2,500, $3,750, or $1,875, 
depending on marital status, re- 
duced by pensions received under 



the Social Security or Railroad 
Retirement Acts. There was also 
a provision which reduced or elimi- 
nated the credit for taxpayers with 
higher Incomes. The credit was 
reduced, dollar-for-dollar , by one- 
half of the excess of adjusted 
gross income over $7,500 for single 
persons, over $10,000 for married 
couples, and over $5,000 for mar- 
ried persons who were separated. 
Thus, no credit was allowed for 
single persons 65 and over with 
adjusted gross Incomes over 
$12,500, married couples with 
Incomes over $17,500, or sepa- 
rated persons with Incomes over 
$8,750. The credit for the 
elderly was limited to income 
tax before credits minus the 
general tax credit. 

5ee atio section t, Taxpayers 
Age 65 or Over; Credit for the 
Elderly, for a more complete des- 
cription of and the data on the 
credit for the elderly. 

Credit on 1978 Tax 

This credit was part of the 
overpayment on 1977 tax which 
taxpayers specifically requested 
to be credited to their estimated 
tax for 1978. 

Depletion 

See "Tax Preferences." 

Disability Income Exclusion 

The disability income 
exclusion in effect for 1977 
(formerly the "sick pay exclu- 
sion") was available only to 
taxpayers who retired on disa- 
bility be^ote age 65, who had not 
reached age 65 before the close of 
the taxable year, and who were 
totally and permanently disabled 
upon retirement. The maximum 
exclusion was figured at a weekly 
rate of $100. However, if the 
taxpayer's adjusted gross income, 
before this exclusion, exceeded 
$15,000, the excess reduced the 
amount of the exclusion dollar- 
for-dollar. Thus, the exclusion 
was eliminated entirely for tax- 
payers whose adjusted gross 
Incomes exceeded $20,200 ($25,400 
in the case of a married couple, 
where both spouses were eligible 
for the exclusion). 

Prior to 1977, the "sick 
pay exclusion" was available to 
employees for periods of absence 
due to injury or sickness, as well 
as to those individuals who had 
retired on disability (but with no 
requirement for being totally and 
permanently disabled). The maximum 
exclusion was $5,200 f$100 per 
week) regardless of the size of 
adjusted gross income. 

See aZio section 1, Returns 
Filed and Sources of Income. 



196 



Individual Returns/1977 • Explanation of Terms 



Dividend ExcJusion 

A taxpayer could exclude up to 
$100 of eligible dividends from 
adjusted gross income. On joint 
returns, the maximum exclusion was 
$200 if both husband and wife 
received eligible dividends, each 
excluding up to $100 against their 
respective dividend income. For an 
explanation of eligible dividends, 
iee "Domestic and Foreign Dividends 
Received." 



Dividends and Other Distributions 
Received 

This amount represented the 
sum of nontaxable distributions, 
capital gain distributions, and 
domestic and foreign dividends 
received. See 0^40 "Domestic and 
Foreign Dividends Received." 

Dividends in Adjusted Gross Income 

Total domestic and foreign 
dividends less the dividend exclu- 
sion equalled dividends in adjusted 
gross income. 

For a further explanation, iee 
"Domestic and Foreign Dividends 
Received" and "Dividend Exclusion." 



Domestic and Foreign Dividends 
Received 

Domestic and foreign dividends 
received included: 

(1) dividends eligible for the 
dividend exclusion (defined above), 
consisting of dividends from domes- 
tic corporations received, directly 
or indirectly (e.g., as a benefi- 
ciary of income from estates or 
trusts, or as a partner for his or 
her distributive share of partner- 
ship profits); and 

(2) dividends not eligible for 
the dividend exclusion, consisting 
of dividends from foreign corpora- 
tions, China Trade Act corpora- 
tions, tax-exempt farmers' coopera- 
tives, real estate Investment 
trusts, and corporations most of 
whose business was conducted in 
U.S. possessions. 

Domestic and foreign dividends 
did not include capital gain dis- 
tributions from regulated invest- 
ment companies and real estate 
investment trusts, nontaxable 
distributions of stock or stock 
rights, returns of capital, or 
liquidation distributions. 
Taxpayers were also instructed to 
exclude so-called dividends on 
deposits or withdrawable accounts 
in mutual savings banks, coopera- 
tive banks, savings and loan 
associations, and credit unions; 
and patronage dividends declared 
by farmers' cooperatives and other 
cooperative organizations. 



Earned Income Credit 

The Tax Reduction Act of 1975 
provided for an "earned Income 
credit," available for Tax Year 
1975 to low-income workers who 
maintained a household and had 
dependent children whom they 
claimed as exemptions. This 
credit was based on "earned 
income," comprised of wages, 
salaries, and other employee 
compensation, plus net earnings 
from self -employment, and was 
Intended to offset the Impact of 
social security taxes on low-income 
individuals and to encourage them 
to obtain employment. The Tax 
Reform Act of 1976 subsequently 
continued the "earned Income 
credit" for Tax Years 1976 and 
1977 and liberalized the require- 
ments for claiming the credit. 

The maximum credit remained 
at 10 percent of the first $H,000 
of earned Income, or $tOO, and was 
reduced by an amount equal to 10 
percent of the taxpayer's adjusted 
gross income or earned income, 
whichever was larger, above $4,000. 
Thus, at the $8,000 adjusted gross 
income level (or earned Income 
level) the credit was eliminated. 

Taxpayers who met the follow- 
ing five conditions were eligible 
to claim the earned income credit 
for 1977: 

(1) had an adjusted gross 
Income or earned Income, whichever 
was larger, of less than $8,000, 

(2) maintained a household 
which was the principal place of 
abode for the taxpayer and either 
a child who was under 19 years of 
age or was a full-time student, or 
a dependent child who was disabled, 

(3) were not entitled to 
exclude from gross income any 
amount of income earned from 
sources outside the United States 
or from sources within U.S. 
possessions, 

(4) had a taxable year that 
represented a full 12 months, and 

(5) filed a Joint return if 
married. 

The "earned income credit" was 
unique in that it could result in 
a refund to the extent it was not 
used to offset the income tax 
liability. Thus, even if an indi- 
vidual was not otherwise required 
to file a return, it was to his or 
her benefit to do so and to claim 
the earned Income credit. See the 
text in section 3, Tax Computation 
and Tax Rates, for a further 
discussion of, and the data on, 
the earned Income credit. 

Employee Business Expenses 

An employee was allowed a 

deduction in arriving at adjusted 
gross income for business expenses 
incurred in connection with any 
employment. This deduction was 



reported as an "adjustment" to 
income on the tax return and should 
be distinguished from the "employee 
business expense deduction," an 
Itemized deduction from adjusted 
gross income. Expenses which 
qualified for the adjustment 
Included : 

(1) cost of travel, meals, and 
lodging while away from home In the 
performance of service as an 
employee, 

(2) any other expenses to the 
extent covered by a reimbursement 
or expense allowance arrangement 
with the employer, 

(3) business transportation 
costs, other than commuting, and 

(4) outside salesmen's 
expenses of soliciting business 
for the employer. 

If employees accounted for 
deductible expenses to their 
employers, they were not required 
to report the reimbursement in 
Income, except for any amount of 
reimbursement in excess of 
expenses. 

Certain expenses of employees, 
such as work clothes, union dues, 
and employment agency fees were 
not deductible in the computation 
of adjusted gross income, but 
were deductible as itemized deduc- 
tions in the computation of taxa- 
ble Income. These expenses were 
included in "miscellaneous itemized 
deductions." 

Estate or Trust Net Income or Loss 

This was the beneficiaries' 
share of fiduciary Income (with the 
exception of the items described 
below which were reported sepa- 
rately) from any estate or trust. 
Income from estates or trusts 
included amounts required to be 
distributed and amounts credited 
to beneficiaries' accounts from 
current-year fiduciary Income, 
whether or not actually received. 

Also included was the bene- 
ficiaries' share of any "accumula- 
tion distribution" made in the 
current year by the fiduciary of a 
"complex trust" for income accumu- 
lated in prior tax years. Bene- 
ficiaries' share of these distribu- 
tions was reduced by their share of 
depletion and depreciation deduc- 
tions before reporting the net 
amount as part of adjusted gross 
income. 

Taxpayers excluded from estate 
or trust income their share of 
dividends and gains or losses from 
sales of capital assets and other 
property. Such income (which com- 
prised the largest portion of 
income from an estate or trust) was 
included on the tax return on the 
separate lines provided for these 
income types and was not identi- 
fied for the statistics. A loss 
from an estate or trust was 
allocated to the beneficiary only 



Individual Returns/1977 • Explanation of Terms 



197 



pon settlement or termination of 
n estate or trust which, for its 
'ast tax year, (a) still had a net 
perating loss carryover or a 
apital loss carryover, or (b) had 
eductions (other than those for 
xemptions and charitable contribu- 
ions) in excess of gross income. 

Data shown for 1977 include 
he number of returns showing Just 
let income received from all estate 
r trusts and the number showing 
lust the net loss from all estates 
ir trusts. In other words, if a 
■eturn showed net income from one 
state or trust, and a net loss 
rom another, that return was tabu- 
ated in both the "total income" 
ind "total loss" columns. The 
olumns labelled "net income" and 
net loss" represent, as they do 
mnually, the sum of all income 
ind loss reported from all estates 
)r trusts, i.e., the net amount, 
Ml a return-by-return basis. 

Additional information on 
•state or trust income can be 
'ound for selected years in 
UatLiXxcA 0(S Income.— FAxlacAXUiy 
'.ncomz Tax ReXWuii. 



Sstimated Tax Payments 



These payments, summarized on 
:he individual income tax return, 
<ere paid quarterly based on the 
1977 Declaration of Estimated In- 
come Tax, Form lOtOES. The amount 
reported included any credit which 
rfas applied against the estimated 
tax by reason of an overpayment of 
the 1976 tax liability. 



Excess Itemized Deductions 



This deduction concept, intro- 
duced by the Tax Reduction and 
Simplification Act of 1977, repre- 
sented the amount by which total 
itemized deductions exceeded the 
zero bracket amount. See 0^40 
"Total Itemized Deductions" and 
"Zero Bracket Amount" in this 
section and the text in section 2, 
Deductions and Exemptions, and 
section 3, Tax Computation and Tax 
Rates. 



Excess Social Security Taxes 



Withheld 



For 1977, if the total social 
security (PICA) tax withheld was 
greater than $965.25 because an 
employee worked for more than one 
employer, the excess could be taken 
as a credit toward payment of an 
employee's income tax. Any amount 
in excess of tax liability was 
refundable. In the case of a 
Joint return, the credit was 
computed for each taxpayer. For 
1976 , the maximum amount was 
$895.05. 



Exemptions 

In the computation of tax- 
able income, a $750 deduction was 
allowed for each exemption claimed. 

An exemption was allowed for 
each taxpayer shown on a return (on 
Joint returns, husband and wife 
were each regarded as a taxpayer). 
If either husband or wife filed a 
separate return, the spouse's ex- 
emption could be claimed on that 
return only if the other spouse did 
not file a return, had no gross 
income, and was not the dependent 
of another taxpayer. Additional 
exemptions were allowed for the 
taxpayer or spouse who indicated 
either or both of the following 
conditions: age 65 or over or blind. 

Exemptions were also allowed 
for qualified dependents. In 
general, an individual qualified 
as a dependent if that person had 
gross income less than $750 ( $750 
or more if in category (2) below), 
received more than half his or her 
support from the taxpayer, was re- 
lated to the taxpayer (such as a 
son, daughter, parent), or lived 
in the taxpayer's home as a member 
of the household for the whole year. 

The total number of exemp- 
tions shown in this report includes 
some duplication. This occurred in 
the case of: 

(1) dependents other than 
children who had gross income less 
than $750, but filed a return to 
obtain a refund of tax withheld on 
wages, 

(2) dependent children with 
gross income of $750 or more which 
Included unearned income (divi- 
dends, interest, capital gains, and 
the like), and 

(3) dependent children under 
19 years of age or students regard- 
less of age who either (a) were 
required to file a return because 
their gross income was $2,950 or 
more, or (b) had gross income of 
less than $2,950, all of it "earned 
income," and filed a return only to 
obtain a refund of tax withheld on 
wages. 

In each of these instances 
individuals were counted twice, as 
taxpayers filing their own returns 
and as dependents on another tax- 
payer's return. 

Expanded Income 

This amount was obtained by 
adding together "adjusted gross 
income" and "tax preferences ex- 
cluded from adjusted gross income" 
and then subtracting "investment 
interest." Each of these terms 
is explained separately in this 
section. However, for a further 
explanation of expanded Income, 
iee "High-Income Returns, Taxable 
and Nontaxable" in section 1, 
Returns Filed and Sources of 
Income. 



Farm Net Profit or Loss 



This source was reported by 
individuals who were sole proprie- 
tors of a farm. When there were 
two or more farms operated by the 
same taxpayer, the single amount of 
profit or loss included in adjusted 
gross income represented the com- 
bined profit and loss from all 
farming activities. 

Farm business costs and 
expenses were deductible from 
farm gross business receipts in 
arriving at farm net profit or 
loss. Excluded from farm net 
profit or loss were (1) gain from 
sales of livestock (except poultry) 
held for breeding purposes, of unhar- 
vested crops sold with the land 
(when the land was held for a 
period which qualified it for long- 
term capital gains treatment), and 
of other farmland, all of which 
were reported on the separate sche- 
dule for sales of property, Form 
1797, and (2) farm rental income 
based on crops or livestock pro- 
duced solely by the tenant, without 
material participation of the land- 
owner (or sublessor) in the opera- 
tion or management of the farm, 
reported as rental income by the 
owner on the separate schedule for 
supplemental income (Schedule E) . 

Additional information on farm 
receipts and expenditures can be 
found in StatUtLc^ of. Income.- - 
Bmintii Income Tax Re-tu^mi. 



Foreign Tax Credit 

A credit against income tax 
was permitted for foreign taxes 
paid. The credit was for the 
income and profits taxes paid to 
foreign countries or U.S. posses- 
sions and included the taxpayer's 
share of such taxes paid through 
partnerships and fiduciaries. 

In general, the tax credit was 
limited to the same proportion of 
the income tax before credits as 
the taxable income from foreign 
sources bore to the entire taxable 
income, but could not exceed the 
foreign taxes paid. In addition, 
the credit was further limited to 
income tax before credits minus 
the general tax credit and the 
credit for the elderly. Amounts 
in excess of this limitation could 
be carried back 2 vea^s and the 
remainder carried forward 5 years 
for use in computing the credit 
for these vears. 

Additional information is 
available periodically from 
Supplmwtal Repo-tt, S-totti-fctci 6 
lncomz--lntQAnatlonal Income, ayid 
Taxej>, Toiexgn Income dnd Taxzi, on 
IndU-vidual Income. Tax Re^tam*. 



198 

Forfeited Interest Penalty 
Adjustment 

Taxpayers who had paid 
penalties for the premature 
withdrawal of funds from time 
savings accounts could deduct 
these penalties as an adjustment 
to gross income. This allowed 
taxpayers who used the zero 
bracket amount only (i.e., 
standard deduction) to take 
advantage of this reduction of 
income. 

Form of Deduction 

For purposes of this classi- 
fication, returns were categorized 
into one of three groups: those 
with nonbusiness itemized deduc- 
tions, those with a zero bracket 
amount only (known as standard 
deduction returns for 1976 and 
prior years), and those with no 
deductions. For a return to fall 
into either of the first two 
groups, there had to be positive 
adjusted gross income and in the 
case of the zero bracket amount 
only returns, adjusted gross Income 
had to exceed the exemption amount. 
The reason adjusted gross income 
had to exceed the exemption amount 
was because the exemption amount 
was subtracted from adjusted gross 
income first, before the zero 
bracket amount; the zero bracket 
amount, no longer a deduction from 
adjusted gross income, was actually 
the first portion of taxable in- 
come, the amount "taxed" at the 
first, or zero percent, tax rate. 
Returns in the third group, those 
with neither itemized deductions 
nor zero bracket amount only, were 
either (1) deficit or "breakeven" 
returns, since there was no income 
from which to subtract any deduc- 
tions, or (2) returns with no 
itemized deductions and with 
adjusted gross income less than 
the exemption amount. 

This last classification Is 
not entirely comparable to that 
used in previous years, as a 
result of the Tax Reduction and 
Simplification Act of 1977. For 
1976 and previous years, only 
deficit and breakeven returns were 
excluded from classification as 
standard or itemized deduction 
returns; any amount of positive 
adjusted gross income enabled the 
return to be categorized. Returns 
with no deductions, on the other 
hand, could have been classified 
as either itemized, standard, or 
no deduction returns, depending on 
certain other conditions, such as 
marital status. 

Sec atio "Zero Bracket 
Amount," "Excess Itemized Deduc- 
tions," and "Unused Zero Bracket 
Amount," in this section and the 
text in section 2, Deductions and 
Exemptions, and section 3, Tax 



Individual Returns/1977 • Explanation of Terms 



Computation and Tax Rates, for a 
further explanation of the changes 
instituted by the Tax Reduction 
and Simplification Act of 1977. 

Fully Taxable Pensions and 
Annuities 

See "Pensions and Annuities." 

Fully Taxable Pensions and Annui- 
ties Reported on Schedule E 

See "Pensions and Annuities." 

General Sales Taxes 

See "Taxes Paid Deduction." 

Genera] Tax Credit 

This credit against income tax 
was available to all taxpayers with 
a "tax generated" (defined below). 
Except for married persons filing 
separate returns, it equalled the 
larger of: 

(1) the personal exemption 
credit, equal to $35 multiplied by 
the number of exemptions, including 
those for age and blindness begin- 
ning with 1977; or 

(2) the taxable income credit, 
equal to 2 percent of taxable 
income reduced by the appropriate 
zero bracket amount, but never 
more than $l80. 

Married persons filing sepa- 
rately, beginning with 1977, could 
only use the personal exemption 
method of computing this credit 
(previously they were eligible for 
the larger of the two credits, 
although the taxable income credit 
was limited to $90). 

The Tax Reduction and Simpli- 
fication Act of 1977 required the 
general tax credit to be incorpo- 
rated into the tax tables, thereby 
eliminating the need for many tax- 
payers to make this computation. 
Those taxpayers ineligible to use 
the tax tables, however, were still 
required to compute their own 
general tax credit. 

For purposes of the statis- 
tics, the general tax credit is 
shown for all returns even if it 
was not actually computed by the 
taxpayer. The amount of the 
general tax credit was, however, 
limited, on a retum-by-return 
basis, to the amount of "tax 
generated." 

Heads of Households, Returns of 

These returns were filed by 
"unmarried" persons who furnished 
over half the cost of maintaining a 
household for the entire year for 
at least one qualifying relative. 
Unmarried persons, for purposes of 
this classification, were defined 
as single persons, married persons 
legally separated, certain married 



individuals living apart but not 
legally separated , or persons 
married to nonresident aliens. 
"Qualifying" relatives, such as 
children, parents, brothers, and 
sisters, generally had to qualify 
as the taxpayer's dependents and 
had to actually live with the tax- 
payer. There were two exceptions 
to this rule. Parents of the tax- 
payer had to be dependents, but 
did not have to live in the same 
household; children of the tax- 
payer did not have to be depen- 
dents, but did have to reside in 
the same household as the taxpayer. 

A special tax rate schedule 
was provided for heads of house- 
holds which gave approximately 
half the benefit of the Joint 
return schedule. 

Home Mortgage Interest 

See "Interest Paid." 

Income Averaging 

The standard income averaging 
computation permitted a part of an 
unusually large amount of taxable 
income for any one year to be taxed 
at lower rates, thus resulting in a 
lower amount of tax due than would 
have resulted if the taxpayers com- 
puted their tax using the regular 
tax computation methods. An eligi- 
ble individual could choose this 
computation if the "averageable 
income" for the year was more than 
$3,000. 

"Averageable income" was the 
amount by which "adjusted taxable 
income" exceeded 120 percent of the 
average "base period income" (the 
average of taxable income, with 
certain other adjustments, for the 
i) preceding tax years). Briefly, 
the income averaging computation 
operated to tax all averageable 
Income at the same rate which 
applied to the first one-fifth of 
such income. "Adjusted taxable 
income" (taxable income for the 
computation year), from which the 
averageable income was derived, 
covered all income except "excess 
community property income" and 
certain amounts received by owner 
employees (see the instructions for 
Schedule G in section 8, 1977 Forms 
and Instructions, for definitions). 
"Base period income" included tax- 
able income and income earned out- 
side the United States or within 
U.S. possessions which had been 
excluded from taxation under sec- 
tions 911 and 931 of the Internal 
Revenue Code. 

Income Earned Abroad 

A U.S. citizen who was a bona 
fide resident of a foreign country 
was allowed to exclude from U.S. 
taxation all or a portion of any 
"earned income" (see definition 



Individual Returns/1977 • Explanation of Terms 



199 



elow), up to $15,000 ($20,000 for 
n employee of a tax-exempt domes- 
ic charity), received while 
iving abroad. Taxpayers who 
Ived in a foreign country for the 
ntire year could use the entire 
xclusion amount; otherwise, they 
etermined the amount on a 
rorated basis according to the 
lumber of days in their qualifying 
eriod. 

U.S. citizens living abroad 
Fho were not bona fide residents 
f a foreign country could also be 
ligible for excluding all or a 
ortlon of their earned income. 
lowever, these persons did not 
ecome eligible until they had 
een present in a foreign country 
)r countries for 17 out of 18 con- 
lecutive months. At that point, 
;he same rules applied to them as 
ipplied to bona fide residents. 

Earned income was defined as 
rages, salaries, professional fees, 
ind other compensation for personal 
services actually rendered. It did 
lot include dividends, capital 
sains, or interest. Earned income 
jaid to U.S. citizens by the U.S. 
lovemment was not tax-exempt, nor 
*ere pensions or annuities tax- 
sxempt if attributable to employer 
jontributions made for services 
endered outside the United States. 
To qualify for the exemption, the 
compensation had to have been 
-eceived no later than the close 
Df the tax year following the year 
in which the services were 
performed. 

Beginning with Tax Year 1977, 
the tax computation method used for 
Income earned abroad was different 
from that of previous years. 
Basically, the taxpayer first 
computed a tax on the full amount 
of income, including the tax-exempt 
amount, using either the regular, 
maximum, or alternative tax compu- 
tation methods. The taxpayer then 
computed the regular tax on the 
tax-exempt income. The difference 
between these two tax figures was 
the tax on the non-exempt income. 
This procedure generally resulted 
in a tax which was higher than the 
regular tax would have been on the 
same amount of taxable income. In 
either case, if all the income 
were exempt, there was no tax lia- 
bility. See aJUiO section 1, Re- 
turns Filed and Sources of Income, 
and section 3, Tax Computation and 
Tax Rates. 

Additional information is 
available periodically from the 

Jncomz--InteAiyjLtLoyuvi Income and 
Taxu, Fc-iecgn Income and Taxu on 
Indiv^bdual Income Tax TleXuAM. 

Income Subject to Tax 



For taxpayers using the regu- 
lar, alternative, or maximum tax 
computation methods, "income sub- 



ject to tax" was the same as "tax- 
able income" (adjusted gross 
Income less the personal exemption 
amount and excess itemized deduc- 
tions). For taxpayers using the 
income averaging method, income 
subject to tax was a reduced simount 
of taxable income especially com- 
puted for the statistics by working 
backwards from the tax itself. For 
those returns with tax on partially 
tax-exempt income, income subject 
to tax was also computed by working 
backwards from the tax figure, but 
it could have been either greater 
than or less than the actual tax- 
able Income depending on whether 
the taxpayer used the maximum or 
alternative methods as well. See 
atio section 3, Tax Computation 
and Tax Rates. 

Income Tax After Credits 

Income tax after credits was 
equal to "income tax before 
credits" minus the general tax 
credit, credit for the elderly, 
investment tax credit, foreign tax 
credit, work incentive (WIN) 
credit, political contributions 
credit, new Jobs credit, child 
care credit, any other credits, 
and, for purposes of this report, 
to the extent that it did not 
result in a negative amount, the 
earned income credit. The portion 
of the earned income credit which 
did not result In a negative 
amount is tabulated as "earned 
income credit used to offset 
income tax before credits." 

Income Tax Before Credits 

This amount was comprised of 
two components: "tax generated" 
and "taxes from special computa- 
tions." Generally, "tax generated" 
was the tax liability computed on 
current year "tax table income" or 
"taxable income" based on: 

(1) the regular tax, whether 
derived from the tax tables or tax 
rate schedules, 

(2) the alternative tax on net 
long-term capital gains, 

(3) the income averaging tax, 

(4) the maximum tax on per- 
sonal service income, or, 

(5) the tax on partially tax- 
exempt income earned abroad. 

"Taxes from special computa- 
tions" (defined below) generally 
were related either to prior-year 
income or to income that had been 
excluded from adjusted gross 
income. As a result, it was 
possible for a taxpayer to have 
"income tax before credits" with- 
out having "taxable income" (or 
"tax table income"). 

Income Tax Withheld 

Tax withheld included amounts 
deducted from salaries, wages. 



tips, and other forms of remunera- 
tion. An employer could use either 
the "percentage" or "wage bracket" 
method, both of which were based 
on graduated rates ranging from It 
to 36 percent, or any of the alter- 
native methods permitted by the 
Internal Revenue Service in deter- 
mining the amount to be withheld. 

In addition to income tax 
withheld on salaries, as reported 
on Form W-2, tax withheld from pen- 
sions and annuities, as reported on 
Form W-2P, was included in this 
amount. Beginning with Tax Year 
1977, tax withheld on certain 
gambling winnings, as reported on 
Form W-2G, was also included (iee 
oLio "Changes in Law" ) . 

Individual Retirement Account 
Adjustment 

For taxable years beginning 
after December 31, IP?!*, an indi- 
vidual who was not covered by a 
qualified private or governmental 
retirement plan was able to set up 
an individual retirement arrange- 
ment (IRA) 'a) at a bank or other 
qualified financial institution, 
(b) by investing directly in indi- 
vidual annuity contracts issued by 
an insurance company, or (c) by 
investing in special retirement 
bonds issued by the Federal 
Government. Contributions to such 
a plan, which were limited to the 
lesser of $1,500 or 15 percent of 
the individual's "earned income" 
(wages, salaries, and net earnings 
from self-employment), could be 
deducted from the employee's gross 
income in arriving at adjusted 
gross income. Taxpayers could not 
start withdrawing funds from the 
account until they reached age 
59-1/2 and had to start doing so 
upon reaching age 70-1/2. Penalty 
taxes (defined below) were 
assessed in the event the taxpayer 
failed to comply with these 
limitations. 

The Tax Reform Act of 1976 
provided for the establishment of 
an IRA (separate from that of the 
working spouse) for a nonworking 
spouse, effective for 1977. The 
total deduction from gross income 
in this instance was limited to the 
smallest of (a1 $1,750, (b) 15 
percent of the working spouse's 
earned income, or (c^ twice the 
smaller amount contributed to 
either spouse's IRA (thus making 
it advantageous to contribute the 
same amount to each IRA). 

Intangible Drilling Costs 

See "Tax Preferences." 

Interest Paid 

Interest paid on personal 
debts, mortgages, bank loans, and 
installment purchases of real or 



200 



Individual Returns/1977 • Explanation of Terms 



personal property was deductible, 
but interest paid on money bor- 
rowed to buy tax-exempt securities 
or single premium life insurance 
and endowment contracts was not. 
The amounts deductible as interest 
expense included "investment 
interest" (that amount paid or 
accrued on indebtedness incurred, 
or continued, to purchase or carry 
property held for investment) as 
reported on Form 1952, subject to 
the limitations prescribed in the 
law. Interest relating to busi- 
ness, royalty, and rental income 
was deducted directly from these 
items and was, therefore, not 
reflected in the interest paid 
statistics. For installinent pur- 
chases, interest paid included 
amounts stated in the contract, 
certain unstated amounts of inter- 
est as provided in Code section 
183, and finance charges. 

See. section 2, Deductions and 
Exemptions, for a more detailed 
explanation of "investment interest 
from Form '(952." 

Interest Received 

Interest received was the 
taxable portion of interest re- 
ceived from bonds, debentures, 
notes, mortgages, personal loans, 
bank deposits, and savings ac- 
counts. Taxpayers were also 
instructed to include so-called 
dividends on deposits or with- 
drawable accounts in mutual 
savings banks, cooperative banks, 
savings and loan associations, and 
credit unions. Excluded was the 
interest on a State or local Gov- 
ernment obligation. Such interest 
was tax-exempt and, therefore, did 
not have to be reported on the tax 
return. 

Investment Credit 

This tax credit was based on 
a percentage of the "qualified 
investment" in certain new and used 
depreciable assets, chiefly machin- 
ery and equipment with a useful 
life of 3 years or more. The 
applicable percentage for most 
property acquired and placed into 
service or constructed during the 
period January 22, 1975, through 
December 31, 1976, was 10 percent 
of "qualified investment" as pro- 
vided for by the Tax Reduction Act 
of 1975. The Tax Reform Act of 
1976 extended this 10 percent rate 
through 1980. Before January 22, 
1975, the credit was, in general, 
7 percent. 

The cost of the property 
determined the taxpayer's credit 
base, "qualified investment," an 
amount that took into account the 
length of the property's intended 
life and whether the property was 
new or used. Small Business 
Corporations and partnerships were 



eligible for the credit, although 
the credit itself was claimed not 
by these entities but by the 
shareholders and partners, res- 
pectively, on their individual 
income tax returns. There were 
also limitations on the credit 
itself, for the most part depen- 
dent on the presence or size of 
income tax (excluding the penalty 
taxes on self-employed, or Keogh, 
plans and the special income 
averaging tax) , reduced by the for- 
eign tax credit and the credit for 
the elderly before the investment 
credit could be applied. Amounts 
in excess of these limitations 
could be carried back 3 years and 
the remainder carried forward, in 
general, to the succeeding 7 years, 
for use in computing the credit for 
these years. 



Investment Interest 

This was an amount computed 
for the statistics on high-income 
returns required under the Tax Re- 
form Act of 1976. It was equal to 
total interest deducted (other than 
home mortgage interest), limited 
to investment income (interest 
received, dividends, and capital 
gains, to the extent included in 
the income being tabulated). 
Thus, since different amounts of 
investment income are included in 
the different income concepts used 
in this report, different amounts 
of investment interest had to be 
tabulated, as follows: 

(1) When the income concept 
being tabulated was "adjusted gross 
income" or "adjusted gross income 
less investment interest," invest- 
ment income equalled the sum of : 

(a) interest received, 

(b) dividends after the ex- 
clusion of up to $100 per taxpayer, 

(c) all net short-term capi- 
tal gains, 

(d) one-half of net long- 
term capital gains (in the case of 
taxpayers with long-term gains and 
short-term losses, one-half of the 
excess of long-term capital gains 
over short-term capital losses), 
and all the net long-term capital 
losses, limited to $2,000 per tax 
return. 

(2) When data on "expanded 
income" or "adjusted gross income 
plus excluded tax preferences" were 
tabulated, investment income 
equalled the sum of: 

(a) interest received, 

(b) dividends before exclu- 
sion, 

(c) all net short-term capi- 
tal gains, 

(d) all net long-term capi- 
tal gains, and all the net short- 
term and one-half net long-term 
capital losses, limited to $2,000 
per tax return. 



Investment Interest From Form 1)952 

See. "Interest Paid." 

Itemized Deductions 

See "Total Itemized 
Deductions." 

Itemized Deductions Tax Preference 

See "Tax Preferences." 

Joint Returns of Husbands and Wives 

These were either returns on 
which married taxpayers reported 
their combined income or returns 
of married taxpayers where only 
one spouse had income, but the 
exemptions of both were claimed. 

Low-Income Allowance 

See "Zero Bracket Amount." 

Marginal Tax Rates 

The marginal tax rate was the 
highest rate used by a taxpayer in 
computing tax under a specified tax 
computation method. For example, 
if a joint return showed taxable 
income of $26,000, the tax rate 
schedule (reproduced in the income 
tax return facsimile at the end of 
this report) indicated tax as 
$'4,380 on the first $23,200 plus 
32 percent of the excess. The 
marginal rate in this case is 32 
percent, and the income taxed at 
the marginal rate is $2,800 
($26,000 minus $23,200). 

The example assumes that the 
tax was determined solely on tax- 
able income under the regular com- 
putation method. If a taxpayer had 
income subject to tax at both the 
regular rates and the special capi- 
tal gains rates, a marginal rate 
was determined for each portion of 
income subject to tax. The mar- 
ginal rate for income averaging 
returns and returns with tax from 
partially tax-exempt income was 
determined for the statistics by 
applying the rates from the regu- 
lar rate schedule to a reduced 
amount of taxable income (des- 
cribed under "Income Subject to 
Tax"), 



Marital Status 

The five marital status 
classifications were: 

(1) joint returns of husbands 
and wives, 

(2) separate returns of 
husbands and wives, 

(3) returns of heads of 
households, 

(t) returns of surviving 
spouses , and 



Individual Returns/1977 • Explanation of Terms 



201 



(5) returns of single persons 
3t heads of households or 
irviving spouses. 

Marital status was usually 
termined as of the last day of 
le taxable year. If one spouse 
Led during the tax year, the 
;her was considered married for 
ne entire year. If a taxpayer 
IS divorced during the tax year 
^d did not remarry, the taxpayer 
IS considered to be unmarried for 
(le entire year. Each of the above 
lassifioations is defined under 
'parate heading. 

aximum and AJternative Tax 
amputation 

See "Maximum Tax on Personal 
ervioe Income." 

aximum and Regular Tax Computation 

See "Maximum Tax on Personal 
ervice Income." 

aximum Tax on Personal Service 
ncome 

"Tax generated" was usually 
smputed by applying to taxable 
ncome graduated tax rates ranging 
rom to 70 percent. However, 
axpayers with large amounts of 
personal service income" could 
lect to limit the top tax rate on 
Lich income to a maximum of 50 per- 
2nt. This was done by splitting 
ixable income into "personal 
srvice" and "other" taxable 
cicome. To earned taxable income 
he regular rates starting with 
eroent were applied, but to 
mounts which would have been sub- 
ect to rates higher than 50 per- 
ent, the maximum tax rate of 50 
ercent was applied instead. Other 
axable income was taxed at regular 
ates higher than 50 percent, ex- 
ept for any portion subject to 
apital gains rates under the 
Iternative tax computation. 

"Personal service income" was 
ross income from salaries, wages, 
rofessional fees, and compensation 
or personal services. If the tax- 
ayer engaged in a trade or busi- 
ess where both services and capi- 
al were material income-producing 
actors, up to 30 percent of net 
rofit was considered earned in- 
ome. Net proceeds from the sales 
f pr-operty created by the taxpayer 
ere also considered earned in- 
ome. Beginning with 1977, pen- 
Ions, annuities, and other defer- 
ed compensation for personal 
ervlces rendered in the past 
ould also be included. "Personal 
ervioe net income" was personal 
ervice income as here defined 
ess allocable deductions and 
xpenses. 

Personal service net income 
as used to determine "personal 
ervice taxable income." Taxable 



income was multiplied by the ratio 
of personal service net income to 
adjusted gross income. The result 
(limited to the amount of taxable 
income) was then subject to 
reduction by the "tax preference 
offset," the total amount of tax 
preferences reported on Form 14625 
(Aee "Tax Preferences"). "Per- 
sonal service taxable income," 
then, was the result of applying 
an earnings ratio to taxable 
income and then subtracting from 
that result those items which had 
already received special tax treat- 
ment, namely the tax preferences. 

The part of taxable income 
which was not personal service 
taxable income was "other taxable 
income." Other taxable income, in 
turn, consisted of "other taxable 
income subject to regular rates" 
and "other taxable income subject 
to the capital gains rate." 

Tax generated was the sum of 
tax on personal service taxable 
income, computed as described in 
the first paragraph, plus the tax 
on "other taxable income," defined 
above. Except for taxpayers using 
the capital gains rates of the 
alternative tax computation, the 
tax on "other taxable income" was 
the regular tax on taxable income 
less the regular tax on personal 
service taxable income. For tax- 
payers electing the alternative 
tax computation, the tax on "other 
taxable income" was the alterna- 
tive tax on capital gains plus the 
''egular tax on taxable income less 
the regular tax on the sum of per- 
sonal service taxable income and 
taxable income from long-term 
capital gains. 

The maximum tax computation 
was not available to married per- 
sons filing separate returns or to 
taxpayers electing income averag- 
ing. See atbo "Alternative Compu- 
tation of Tax" and the text in 
section 3, Tax Computation and Tax 
Rates. 



Medical and Dental Expense 
Deduction 

In general, medical and den- 
tal expenses could be claimed as 
itemized deductions to the extent 
that they exceeded 3 percent of 
adjusted gross income. Expendi- 
tures considered for this deduc- 
tion were the actual amounts paid 
during the tax year for health 
care of the taxpayer, spouse, 
dependents, and any other person 
who, except for the fact that he 
or she had $750 or more of gross 
income or filed a Joint return 
with his or her spouse, could be 
claimed as a dependent. Amounts 
paid for drugs and medicines were 
included in medical expenses only 
to the extent that they exceeded 1 
percent of adjusted gross income. 



Any insurance payment, 
received on account of medical 
expenses Incurred, reduced the 
cost which could be considered as 
medical expenses actually paid by 
the taxpayer. However, one-half 
of the cost of medical insurance 
up to tlSO was fully deductible as 
a medical expense without regard 
to the 3 percent limitation, while 
the remaining one-half of the cost 
plus any excess over $150 was 
subject to the 3 percent 
limitation. 

Minimum Tax 

See "Additional Tax for Tax 
Preferences." 

Miscellaneous Itemized Deductions 

Included in the statistics 
were all specified nonbusiness 
deductions from adjusted gross 
income for which separate cate- 
gories were not provided on the 
return form plus personal casualty 
and theft losses. 

On the return form, miscel- 
laneous deductions included ex- 
penses incurred in the collection 
of income; or for the management, 
conservation, or maintenance of 
property held for the production 
of income subject to tax; gambling 
losses not in excess of winnings 
reported in income; amortization 
of bond premium; expenses con- 
nected with the taxpayer's employ- 
ment (for example, dues to profes- 
sional societies, cost of tools 
and supplies for the Job, and fees 
to employment agencies) ; fees paid 
for the preparation of a tax re- 
turn; allowable expenses of an 
employee in connection with the 
employer's business; and up to 
$100 ($200 for a Joint return) of 
contributions to candidates for 
public office. 

Casualty and theft losses, 
while shown as a separate category 
on the return form, were classi- 
fied in "total miscellaneous de- 
ductions" for the statistics. See. 
"Casualty and Theft Losses." 

Moving Expense Deduction 

An employee who had to move 
to a new residence as a result of 
changing Jobs could deduct certain 
reasonable expenses incurred in 
moving from the former residence 
to the new residence at the new 
place of employment, subject to 
limitations in the law. These ex- 
penses were deducted from gross 
income and used to arrive at ad- 
Justed gross income. 

Deductible expenses included 
those incurred from moving house- 
hold goods and personal effects, 
meals, and lodging of the taxpayer 
and household members en route to 
the new residence. There were no 



202 

dollar limitations for these ex- 
penses. Other allowable expenses, 
for which there were dollar limi- 
tations, included househunting 
trips, cost of meals, lodging in 
temporary quarters at the new 
location for up to 30 days, and 
costs related to settlement of an 
unexpired lease or acquisition of 
a new lease, or selling of a resi- 
dence and purchase of a new resi- 
dence. 

The Tax Reform Act of 1976 
reduced the mileage limitation 
(the distance between the tax- 
payer's new principal place of 
work or business and his or her 
former residence) from 50 to 35 
miles. In addition, the Act in- 
creased both the maximum deduction 
for aU. expenses subject to a 
dollar limitation from $2,500 to 
$3,000, as well as the deduction 
for househunting trips and tempo- 
rary quarters from $1,000 to 
$1,500. 

Net Operating Loss Credit 

See "Additional Tax for Tax 
Preferences" in section 3, Tax 
Computation and Tax Rates. 

Net Operating Loss Eligible for 
Carryover 

See "Additional Tax for Tax 
Preferences" in section 3, Tax 
Computation and Tax Rates. 

Hew Jobs Credit 

The new jobs credit, provided 
for by the Tax Reduction and Sim- 
plification Act of 1977, was 
designed to encourage businesses to 
hire additional employees. The 
credit for years beginning in 1977 
was 50 percent of the excess of 
the total unemployment insurance 
wages (FUTA) paid during Calendar 
Year 1977 over 102 percent of the 
total FUTA wages paid during 1976. 
For purposes of this computation, 
the maximum FUTA wages were $M,200. 
Sole proprietors claiming this 
credit had to reduce their deduc- 
tion for wage and salary expense 
by the amount of the credit. 

Employers were also allowed 
to take an additional credit of 10 
percent of the first $t,200 of FUTA 
wages paid to each handicapped 
employee referred to the employer 
upon completion of a vocational 
rehabilitation program. Only wages 
paid during the 1-year period be- 
ginning when the employee was first 
paid FUTA wages were taken into 
account in computing the 10 percent 
credit. The credit was linnited to 
one- fifth of the amount of the reg- 
ular 50 percent credit which was 
available without regard to the 
$100,000 limitation. 

The total amount of the 
c redit could not exceed (1) 50 



Individual Returns/1977 • Explanation of Terms 



percent of the increase in total 
wages paid for the year over 105 
percent of the total wages paid in 
the previous year; (2) 25 percent 
of the current-year FUTA wages; 
(3) $100,000; and f4) income tax 
(excluding the penalty taxes on 
self -employed , or Keogh, plans and 
the special income averaging tax) 
after reduction by all other tax 
credits. Any excess credit, how- 
ever, could be carried back to the 
3 preceding tax years and the 
remainder carried forward to the 7 
succeeding tax years. 

Partnerships, Small Business 
Corporations, and estates and 
trusts computed the credit at the 
entity level and passed it through 
to be claimed by the partner, 
shareholder, etc. The amount of 
the credit allowed to the indivi- 
dual was limited to the indivi- 
dual's proportionate part of the 
income tax allocable to the 
interest in the entity. 

One-half Excess Long-term Gain 

See "Al ternative Computation 
of Tax." 

One-half Insurance P'-emiums 

See "Medical and Dental 
Expense Deduction." 

Other Income 

Included here were such items 
as prizes, awards, sweepstakes win- 
nings, gambling profits, recovery 
of bad debts, insurance received as 
reimbursement for medical expenses 
taken in a previous year, and any 
other income subject to tax for 
which there was no specific line 
provided on the return form. Tax- 
payers were required to apply any 
deduction for business net operat- 
ing losses against "other income." 

Other Tax Credits 

Other tax credits included, 
in general, only those statutory 
credits which were used to offset 
income tax and could not be 
identified as credit for the 
elderly, child care, investment, 
work incentive (WIN), foreign tax, 
new Jobs, or contributions to 
candidates credits. "Other tax 
credits", to the extent that they 
were in excess of total tax and 
were refundable, were tabulated as 
part of "other taxpayments." 



Other Taxable Income 

See "Maximum Tax on Personal 
Service Income." 

Other Taxes 

See "Taxes Paid Deduction." 



Other Taxpayments 

"Other taxpayments" included 
the credit from a regulated invest 
ment company for tax it paid on un 
distributed capital gain dividends 
the "throwback tax credit" allowed 
trust beneficiaries for certain 
taxes previously paid by the trust 
and any other unidentified amounts 
that could not be allocated to 
"excess social security taxes with' 
held," or "credit for tax on 
gasoline, fuel, and oil." "Other 
tax credits," to the extent that 
they were in excess of total tax 
and were refundable, were also 
tabulated as "other taxpayments." 

Other Than Cash Contributions 

See "Contributions Deduction. 

Overpayment 

An overpayment of tax occur- 
red when the "taxpayments" (de- 
fined below) exceeded "total tax 
liability" (also defined below). 
Overpayments could be refunded; 
or, at the taxpayer's election, 
taken as a credit on the subse- 
quent year's estimated tax; or 
taken partly as a refund and 
partly as a credit against 
estimated tax. 



Partnership Net Profit or Loss 

Partnership net profit or los, 
was reported by persons who were 
members of a partnership, syndi- 
cate, Joint venture, or unincorpo- 
rated association. The taxpayer's 
profit or loss shown was the share 
only of the ordinary income or los 
of the enterprise together with 
payment made to the taxpayer for 
the use of capital or as a salary. 
If the individual was a member of 
more than one partnership, the 
single amount of partnership profit 
or loss reported in adjusted gross 
income, whether actually received 
or not, was the net result of all 
shares. 

Beginning with 1976, an "at 
risk" lijnitation was introduced on 
a partner's deductible losses that 
were attributable to certain part- 
nership "tax shelter" activities 
to which a partner contributed 
cash or property. In general, 
losses were allowed only to the 
extent of the aggregate amount the 
partner had "at risk" in the 
activity at the close of the 
year. (The amount "at risk" was 
the partner's cash or property 
investment or amounts borrowed for 
which the partner was personally 
liable or which was secured by 
property other than the amount the 
partner had invested.) The amount 
"at risk" was reduced by the 
losses deducted; however, a loss 



(jr- 






K. 
lip 



is! 
Si 

ns 
itir 
It: 
«ti 
it 



'ii' 



!J?f 



!* 

i!! 
!1J1 

In 

\-, 
\- 

ti 
!:;• 
i; 

»:. 
It 

! 

»t 
B 



It! 

«tt 



Individual Returns/1977 • Explanation of Terms 



203 



excess of the "at risk" amount 
uld be carried over for possible 



)est|e in the following year. 

Partnership net profit or net 
ss , as shown in this report, did 
t include dividends qualifying 
r the exclusion, net short- and 
ng-term capital gain or loss, 
terest on tax-free covenant 
nds, and shares of specially 
dlooated income or loss, even 
len these amounts were received 
irough a partnership. Such 
loome was included on the tax 
turn on the separate lines pro- 
ded for these income types, 
iductions for which there were 
parate lines on the return were 
milarly excluded from partner- 
lip net profit or net loss. 

Data shown for 1977 include 
16 number of returns showing just 
t income received from all part- 
irships and the number showing 
1st the net loss from all part- 
jrships. In other words, if a 
itum showed net income from one 
irtnership and a net loss from 
lother, that return was tabulated 
1 both the "total income" and 
;otal loss" columns. The columns 
(belled "net income" and "net 
>ss" represent, as they do 
inually, the sum of all income 
id loss reported from all 
irtnerships; i.e., the net 
nount , on a return-by-return 
isis. 

Additional information for 
ojfertnerships can be found in 
tatiitici oi Income.- -BM>-inui 
acome Tax RztuAM, 



ayment with Request for Extension 



« r Filing Time 



This payment was made when the 
jxpayer filed Form 4868, Applica- 
lon for Automatic Extension of 
Une to File U.S. Individual Tax 
fi'stum, and gained a 2-month exten- 
ion of time to file the Form 1040. 
he application operated to extend 
he time to file. It did not ex- 
snd the time for payment of ex- 
ected tax since full payment of 
ny tax due had to be made with the 
pplication for extension. When 
he taxpayer filed the return, he 
r she entered the amount paid with 
orm 4868 on Form 1040 to determine 
ny tax still due or any amount of 
verpayment of tax. 

enalty Taxes on Individual 



etirement Accounts ( IRA's) 



A taxpayer could star-t with- 
rawing funds from this account 
fter reaching age 59-1/2, and had 
o start doing so after reaching 
ge 70-1/2. Withdrawals prior to 
eaehing age 59-1/2 were subject 
o a penalty tax equal to 10 per- 
ent of the premature distribution, 
allure to withdraw funds after 



reaching age 70-1/2 resulted in 
the taxpayer's paying a 50 percent 
excise tax on the amount by which 
the minimum required distribution 
exceeded the distributions actu- 
ally received by the individual 
during the year. Contributions 
to the retirement arrangement in 
excess of the legal limitation 
for the year (15 percent of earned 
income; $1,500 maximum) were sub- 
ject to an excise tax equal to 6 
percent of the excess contribution. 
Szt aSUiO "Individual Retirement 
Account Adjustment." 

Pensions and Annuities 

Generally, pensions repre- 
sented periodic income received 
after retirement and made in con- 
sideration of past services with 
an employer, while annuities were 
income payable at stated intervals 
in consideration of a specific pre- 
mium. A taxpayer could acquire a 
pension or annuity either by pur- 
chase from a commercial organiza- 
tion (usually life insurance, 
endowment, or annuity contracts) or 
under a plan or contract connected 
with the taxpayer's employment. 
Those pensions or annuities ob- 
tained in connection with employ- 
ment could be purchased entirely 
by the taxpayer or could be fi- 
nanced in pairt (a contributory 
plan) or in whole (a noncontribu- 
tory plan) by contributions of the 
employer. 

Since a noncontributory pen- 
sion was one paid for entirely by 
an employer, the amount received 
by the employee was fully taxable. 
This fully taxable pension was 
reported on line 17, "Fully taxable 
pensions and annuities," of Form 
1040 rather than on Schedule E, 
Supplemental Income Schedule, which 
was used to report amounts received 
from a contributory pension. 

For the taxpayer who partici- 
pated in a contributory retirement 
plan while employed, the amount re- 
ceived was only partially taxable. 
In general, the amount excludable 
from gross income, the nontaxable 
portion, represented the taxpayer's 
contributions under the plan, while 
the taxable portion represented the 
employer's contribution. (In the 
case of a survivor-beneficiary of 
a deceased employee, a "death bene- 
fit exclusion" of up to $5,000 
could be excluded, in addition to 
the deceased employee's contribu- 
tion.) The entire amount of pen- 
sion received for the year was 
reported on the supplemental 
income schedule (Schedule E, Form 
1040), with the taxable portion 
shown separately and carried 
forward to line 18 of Form 1040, 
and included under the heading 
"Pensions, annuities, rents, 
royalties, partnerships, estates 
and trusts, etc." When it was 



possible for the retired employee 
or a survivor to recover the 
employee's contributions within 3 
years by the annuity payments re- 
ceived, the payments were nontax- 
able until recovered, after which 
time the oension or annuitv was 
fully taxable. This was the 
"three-year rule" computation 
method. If this method was inap- 
plicable, the taxpayer's yearly 
receipts were prorated into tax- 
able and nontaxable portions based 
on life expectancy at the time that 
the pension or annuity started (or 
"term certain," if the annuity was 
not payable for life). 

Receipts from individually 
purchased annuities were usually 
prorated into taxable and nontax- 
able portions, since the taxpayer 
could expect to receive more than 
the cost, but not within 3 years. 



Percentage Standard Deduction 
Stz. "Zero Bracket Amount." 

Personal Exemption Credit 

SdZ "General Tax Credit." 

Personal Property Taxes 

Se.e. "Taxes Paid Deduction." 
Political Contributions 

An individual taxpayer was 
allowed to elect either a credit 
or an itemized deduction for poli- 
tical contributions paid during 
the tax year. This political con- 
tribution could be to a candidate 
or candidates for election to a 
Federal, State, or local office, 
in a primary, general, or special 
election, or it could be to a poli- 
tical campaign committee. The 
credit against income tax was per- 
mitted for 50 percent of the poli- 
tical contributions made, up to $50 
on a joint return or $25 on a 
return of a married person filing 
separately or on the return of a 
single person. In lieu of the 
credit, an individual could deduct 
from adjusted gross income politi- 
cal contributions made, up to $200 
on a joint return or $100 on a 
return of a married person filing 
separately or on the return of a 
single person. 

Availability of the credit 
allowed taxpayers claiming the 
zero bracket amount to reduce 
their tax liability by all or a 
part of their political contribu- 
tions. Taxpayers who itemized 
their deductions, however, found 
that the deduction was more advan- 
tageous if their margina'' tax rate 
exceeded 25 percent. (See "Mar- 
ginal Tax Rates," discussed in 
this section.) 



204 

Presic<ential Eleotion Campaign 
Fund Checkoff 

Taxpayers could elect to 
designate $1 ( $2 on a Joint return, 
if both the taxpayer and spouse so 
elected) of their 1977 tax liabil- 
ity to be applied to the Presiden- 
tial Election Campaign Fund. This 
designation could be made by check- 
ing the appropriate box of Form 
1040 or Short Form lOHOA. The 
election did not affect the size 
of the taxpayer's tax liability 
for the year. 

Real Estate Taxes 

Se.e "Taxes Paid Deduction." 

Refund 

A refund of tax included an 
overpayments not applied by the 
taxpayer as a credit to the next 
year's estimated tax. Se.£ "Over- 
payment." 

Regular Tax Computation 

Typically, the taxpayer, in 
determining "tax generated," first 
computed tax table or taxable in- 
come. Depending on marital status, 
the taxpayer then applied rates 
from one of four tax rate schedules 
to compute the tax. In some in- 
stances, the taxpayer used the 
equivalent tax table or requested 
the Internal Revenue Service to 
compute the tax. Returns of such 
taxpayers are also classified 
under the regular tax computation 
method. 

Rent Wet Income or Loss 

Rent net income or loss con- 
stituted a part of adjusted gross 
income and was determined by de- 
ducting from gross rents amounts 
for depreciation, repairs, main- 
tenance, interest, taxes, commis- 
sions, advertising, fuel, insur- 
ance, janitor services, and any 
other allowable expenses related 
to the rented property. 

Royalty Net Income or Loss 

Net royalties consisted of 
gross royalties less deductions 
for depletion, depreciation, office 
rent, legal fees, clerical help, 
interest, taxes, and similar items. 
Gross royalties included revenues 
from oil, gas, and other mineral 
rights; and revenue from patents; 
copyrights on literary works; 
trademarks; formulas; and so on. 
Certain royalties received under a 
lease agreement on timber, coal, 
and domestic iron ore were eligible 
for capital gains or ordinary loss 
treatment under Code section 1231, 
and as a result of the separate 
computation required by that 



Individual Returns/1977 . Explanation of Terms 



section are reflected in the 
statistics for "sales of capital 
assets" and "sales of property 
other than capital assets." 

Salaries and Wages 

Salaries and wages as re- 
ported on the tax return were 
amounts of compensation for per- 
sonal services. Also included 
were commissions; bonuses; tips; 
fees; excess reimbursement over 
employee business expenses; and 
the value of nonmonetary payments 
for services, e.g., merchandise, 
accommodations, or property. 
Identifiable amounts for any of 
these categories which may have 
been reported by taxpayers in 
"other sources" of income were 
treated as salaries and wages for 
the statistics. Excluded were por- 
tions of salaries and wages earned 
abroad which were tax-exempt under 
special provisions of the law. 

Sales of Capital Assets 

In general, capital assets for 
tax purposes meant property re- 
garded or treated as an investment, 
such as stocks, bonds, and nonbusi- 
ness real estate including a per- 
sonal residence. Thus, property 
held for sale during the ordinary 
course of business operations and 
depreciable and real property held 
in connection with a business were 
among the property types not 
covered by the tax definition of 
capital assets. 

Beginning with 1977, if 
capital assets were held for more 
than 9 months prior to their sale, 
only half of this "long-term" gain 
was taxable and in many instances, 
at a rate lower than otherwise 
(6&Z "Alternative Computation of 
Tax"). If the sale resulted in a 
loss, regardless of how long the 
asset was held, the loss could be 
completely offset against capital 
gains and to a limited extent, 
against ordinary income. However, 
capital losses from sales of pro- 
perty held for personal use were 
not deductible. 

In addition, net gains from 
dispositions of some of the prop- 
erty types excluded from the tax 
definition of capital gains could 
receive long-term capital gains 
treatment under special conditions 
set forth in the Code, while net 
gains from some of the property 
types included under the defini- 
tion could be denied capital gains 
treatment under other Code sec- 
tions. The latter are referred to 
under the heading "Sales of Prop- 
erty Other Than Capital Assets, 
Net Gain or Loss." 

Property used in trade or 
business, excluded from the tax 
definition of capital assets, 
received special treatment under 



Code section 1231. Examples of 
such property were depreciable and 
real assets; most types of live 
stock, if held for breeding pur 
poses; the value of unharvested 
crops sold with the land they grew 
on; as well as certain mineral 
rights. Gains and losses from 
sales or other dispositions under 
section 1231 had to be aggregated 
first. If the overall result was 
a net gain, it was Included in the 
computation of net long-term capi- 
tal gain or loss. If the overall 
result was a net loss, it was 
included in the computation of net 
gain or loss from sales of prop- 
erty other than capital assets. 
Thus, a net gain under section 
1231 could receive the more bene- 
ficial treatment of a long-term 
capital gain taxable under the 
alternative computation of tax, 
while a net loss under section 
1231 received the more beneficial 
treatment of an ordinary loss 
which could be fully offset 
against ordinary income as well as 
against capital gains. Included 
in the computation under section 
1231 was the result of an addi- 
tional special computation to de- 
termine net gain or loss from 
certain "involuntary conversions" 
(principally from casualty or 
theft) of business assets and also 
of capital assets. 

The amount of gain eligible 
for capital gains treatment under 
section 1231 was reduced in the 
case of certain depreciable and 
real property by sections 12>t5 , 
1250, 1251, 1252, and 1251 and, in 
the case of certain mining prop- 
erty, by section 6l7. Code sec- 
tions 1215 and 1250 limited the 
eligible gain in the case of cer- 
tain depreciable and real property 
based on adjustments for any accel- 
erated depreciation claimed since 
1962, 1961), or 1975, the date 
depending on the category of prop- 
erty Involved. To the extent of 
such depreciation, the gain was 
ordinary Income. Code sections 
1251 and 1252 further limited the 
eligible gain generally on these 
same property types if they were 
used in the business of farming, 
while Code section 1251 treated 
the gain from dispositions of oil 
or gas property, for the most part, 
as ordinary income. Code section 
617 limited eligible gain on de- 
pletable mining property, after 
taking account of certain explora- 
tion and development expenditures, 
as gain from ordinary income, to 
the extent of these expenditures. 
None of these Code provisions had 
any effect on the treatment under 
section 1231 of losses resulting 
from the disposition of such 
property. 

The individual in reporting 
his or her gains and losses from 
property used in trade or business 



!f 



IS 

* 
:e 

St 

Ic 
|or. 

i- 
1' 






K' 

s; 
3s; 

{'■ 
\n 
tii 

(; 

a: 
!te 

(: 
¥. 
m 
la! 
Ill 
lie 

(* 
70V 

ik 
1)01' 

w 

mt 
ile 

IJOVi 



Otlll 

ill 
ll)ll 

*! 
!«t: 
f'si 

'It: 
n 

Ite: 
Hei 
itoi 

it. 

k 
iiii 

ir 
or 
!ooi 



ots 
Oiir 



Individual Returns/1977 • Explanation of Terms 



205 



from involuntary conversions 
3 included distributive shares 
leived as a partner in a partner- 
s- 
Wet ihoiX-tenm gain on. loa-- 

ns and losses from sales or ex- 
iges of capital assets held for 
onths or less were considered 
36 short-term. To obtain the 

short-term gain or loss, gains 

losses from current-year trans- 
Lons were combined with any 

t-term capital loss carryover 

any net short-term gain or loss 
jived from partnerships or fidu- 

ies. 

NeX long-teAm gain on to&t, — 
is and losses from sales or ex- 
nges of capital assets (or prop- 
I treated as capital assets) 
i more than 9 months were con- 
3red to be long-term, and there- 
eligible for special benefi- 
l tax treatment (-see "Net capi- 

gain" below and "Alternative 
jutation of Tax"). To obtain 

net long-term Rain or loss, 
is and losses from current-year 
isactions were combined with: 

(1) any net long-term gain or 
i received from partnerships or 
iciaries, 

(2) any capital gain distri- 
ons of regulated investment 

)anies (mutual funds) and real 
ite investment trusts, 

(3) net long-term gains in- 
led in the profits of Small 

ness Corporations electing to 
axed through shareholders (re- 

sd by the special tax computed 

;he company level), and 

(4) any long-term capital loss 
"yover from recent years prior 
L977. 

Shoit-tzAm zaftAjtaJi ton 
lyovtn. — This carryover repre- 
;ed that portion of any net 
't-term capital loss incurred, 

not deducted, in a previous 
ible year. Also, the loss 

yover could offset dollar- 
■dollar all current-year short- 
1 capital gains and up to 
)00, beginning with 1977, of 

other income. 

Long-teAm cmpaJjxJL £oi4 
J/OueA--This carryover was the 
!e<1 portion of net long-term 
! which exceeded the loss 
"'s net short-term capital gain 
the $2,000 maximum deduction 

net capital loss. If both a 

short-term loss and net 
;-term loss were Incurred, the 

short-term loss was offset 
3t. 

Wet capiXaJi gain- -In 
Juting the gain in adjusted 
JS income, the net short-term 
or loss was combined with the 

long-term gain or loss. The 
int of net capital gain in ad- 
;ed gross income conformed to 

of several conditions, namely, 

on returns with a net long-term 
1, the amount included in ad- 



justed gross income was 50 percent 
of the excess net long-term gain 
over net short-term loss; (b) on 
returns with only net long-term 
gain, 50 percent of the net gain, 
(o) on returns with both net short- 
and long-term gain, the entire 
amount of net short-term gain com- 
bined with 50 percent of the net 
long-term gain, (d) on returns with 
only a net short-term gain, the 
entire net gain, and (e) on other 
returns, the entire excess net 
short-term gain over net long-term 
loss. 

Net capital gain included 
capital gain distributions re- 
ceived by taxpayers which would 
normally have been entered on 
Schedule D, Capital Gains and 
Losses. However, if taxpayers 
did not need Schedule D to report 
any other gains or losses or to 
compute the alternative tax, they 
did not file that schedule but 
entered 50 percent of the capital 
gain distributions directly onto 
Form lOUO, on line 15. The sta- 
tistics include a separate tabula- 
ticxi of the capital gain distri- 
butions not reported on Schedule D. 

Net capiXat £o4-s-- In computing 
net loss in adjusted gross income, 
the net short-term gain or loss was 
merged with the net long-term gain 
or loss, and the excess loss was 
allowed to the extent of the small- 
est of (1) the short-term loss in 
excess of any long-term gain plus 
one-half of the long-term loss in 
excess of any short-term gain, 
(2) taxable income computed without 
regard to the capital loss or per- 
sonal exemptions, or (3) $2,000 
($1,000 for married taxpayers 
filing separately). 

Additional information on 
sales of capital assets is 
available periodically from the 
Supplemental RepoiX, Stati^tltu oi 
Inaome-Satei oi Cap-iXat XaeZi 
Hepoited on IndivAxiuat Incorm Tax. 
ReXuAM. 

Sales of Property OtheA Than 
Capital Assets, Net Gain or Loss 

In general, property other 
than capital assets was property 
of a business nature, in contrast 
to personal investments which were 
capital assets. Specifically 
included were sales of (1) certain 
depreciable, depletable, and real 
business property; (2) accounts 
and notes receivable acquired in 
the ordinary course of business 
for services rendered or from sale 
of property includable in 
inventory or ordinarily held for 
sale; and (3) certain copy- 
rights, literary, musical, or 
artistic compositions or similar 
properties. Also included were 
O) any share of gain or loss 
received through partnerships and 
fiduciaries (in contrast to capi- 



tal gain or loss, gain or loss 
from these transactions was in- 
cluded in its entirety in com- 
puting adjusted gross income); 

(5) losses on sales of small busi- 
ness investment company stock (con- 
sidered as ordinary losses rather 
than capital losses; gains were 
treated as capital gains, however); 

(6) losses on small business stock 
if the owners were the original 
holders (however, such losses were 
limited to $50,000, or $25,000 for 
married persons filing separate 
returns; gains were treated as 
capital gains); (7) amounts 
resulting from certain "involun- 
tary conversions" including net 
losses from casualty and theft 
(iee alio "Sales of Capital 
Assets" above). 

As explained under the defini- 
tion of "Sales of Capital Assets," 
a net gain from dispositions of (or 
certain transactions involving) 
specified types of business prop- 
erty that were excluded from the 
tax definition of capital assets 
could receive capital gains treat- 
ment under section 1231. Gains 
and losses from these dispositions 
or transactions first had to be 
aggregated. If the overall result 
was a net gain, it was included in 
the computation of net long-term 
capital gain. If the overall 
result was a net loss, it was 
included in the computation of net 
gain or loss from sales of prop- 
erty other than capital assets. 
The gains and losses "resulting 
from involuntary conversions were 
especially treated in this 
computation. 

The amount of gains (though 
not losses) on dispositions of 
property includable in the computa- 
tion of net gain or loss under sec- 
tion 1231 was limited as a r