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Full text of "Statistics of income"

1981 

Statistics 
of Income 



BOSTON PUBLIC LIBRARY 



3 9999 06316 285 1 



ividual 

UK]©(o)DTR](i ^mi 




Department of the Treasury 



Internal Revenue Senrice 



Publication 79 (8-83) 



statistics 
of Income 



Other 

Publications 
And Related 
Information 



SOI Bulletin 

(quarterly publication; 
$14.00 annual subscription, 
$4.75 single issue) 

Contents, Vol. 2, No. 2, Fall 
1982: 

Residential Energy Credit, 

1978-1980 
Private Foundations, 1979 
Environmental Excise Taxes, 

1981-1982 
Projections of Tax Return Filings, 

1983-1990 
Crude Oil Windfall Profit Tax, 1981 

Contents, Vol. 2, No. 3, Winter 
1982: 

Individual Income Tax Returns 

Preliminary Data, 1981 
Corporation Income Tax Returns, 

1980 
Average and Marginal Tax Rates, 

1980 
Foreign Tax Credit on Corporation 

Returns, 1978 
Crude Oil Windfall Profit Tax, First 

Quarter, 1982 
Selected Statistical Series, 

1970-1982 

Contents, Vol. 2, No. 4, Spring 
1983: 

Individual Income by ZIP Code 

Area, 1969 and 1979 
The Relationship Between Realized 

Income and Wealth 
Male and Female Operated 

Nonfarm Proprietorships, 1980 
U.S. Possession's Corporation Tax 

Credit, 1980 
Crude Oil Windfall Profit Tax, 

Second Quarter, 1982 
Selected Statistical Series, 

1970-1983 



Published Regular Reports 

Individual Income Tax Returns, 

1980 (218 pp., $7.50) 
Sole Proprietorship Returns, 

1979-1980 (225 pp., $7.50) 
Corporation Income Tax Returns, 

1980 (150 pp., $5.50) 
Partnership Returns, 1980 (103 pp., 

$5.50) 

Published Supplemental Reports 

International Income and Taxes: 

Foreign Income and Taxes 
Reported on U.S. Tax Returns, 
1976-1979 (420 pp., $10.00) 

Foreign Income and Taxes 
Reported on Individual Income 
Tax Returns, 1972-1978 (73 pp., 
$4.25) 

Domestic International Sales 
Corporation Returns, 1972, 1973 
and 1974 (192 pp., $6.00) 

Foreign Tax Credit Claimed on 
Corporation Returns, 1974 (158 
pp., $5.50) 

U.S. Corporations and their 
Controlled Foreign Corporations, 
1974-1978 (165 pp., $6.00) 

Other: 

Sales of Capital Assets Reported on 

Individual Income Tax Returns, 

1973 (263 pp., $7.00) 
Individual Retirement 

Arrangements, 1976 (37 pp., 

$2.50) 
Individual Income Tax Returns, 

Contents of Reports for 

1967-1976 (15 pp., $1.50) 
Estate Tax Returns, 1976 (60 pp., 

$3.25) 
Private Foundations, 1974-1978 

(113 pp., $4.75) 



Selected Reports In Preparation 

Corporation Income Tax Returns, 

1981 
Partnership Returns, 1957-1981 
Sole Proprietorship Returns, 

1957-1981 
Individual Income Tax Returns, 

1982 
SOI Bulletin, Summer 1983 
Computer Files Available 
Individual Tax Model File, 

1966-1980 (Includes State Tax 

Model File, 1979-1980) 
State Tax Model File, 1977-1980 
Corporation Source Book, 

1965-1976, 1979 
Other tape files include: 

Estate Tax File, 1972, 1976 

Private Foundations File, 1974 

Employee Plans File, 1977 

Exempt Organizations File, 1975 

Microfilm Files Available 

Corporation Source Book, 
1977-1980 

Ordering Information 

Statistics of Income reports are for 
sale by the Superintendent of 
Documents, U.S. Government 
Printing Office, Washington, DC 
20402. 

Public-use magnetic tape files are 
available on a reimbursable basis 
by writing to the Statistics of Income 
Division, Internal Revenue Service, 
Washington, DC 20224. 



1981 


Individual 




Income Tax 




Returns 




Publication 79 (8-83) 


Department of the Treasury 
Internal Revenue Service 


This report contains data on sources of income, adjusted gross 
income, exemptions, deductions, taxable income, income tax, tax 
credits, self-employment tax, tax withheld, and taxpayments. Also 



James I. Owens 

Acting Commissioner 

M. Eddie Heironimus 

Associate Commissioner 
(Data Processing) 

Stanley Goldberg 

Acting Assistant Commissioner 
(Returns and Information Processing) 

Fritz Scheuren 

Director, Statistics of Income Division 

John DiPaolo 

Chief, Individual Statistics Branch 



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, and form of 
deduction. Information on high income tax returns is contained in 
Section 5 of this report. 

Additional unpublished information from individual income tax 
returns, classified by States and by size of adjusted gross income, is 
available on a reimbursable basis from the Internal Revenue Service, 
Statistics of Income Division. A public-use computer tape file — the 
Individual Tax Model File— containing the records selected for the 
Statistics of Income sample is also available on a reimbursable basis 
from the Statistics of Income Division. This file is suitable for making 
national level estimates and for returns with adjusted gross income 
under $200,000, State level estimates. 



Suggested Citation 

Internal Revenue Service 
Statistics of Income — 1981 
Individual Income Tax Returns 
U.S. Government Printing Office 
Washington, DC 1983 

Library of Congress Card No. 61-37567 



For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402 



COMMISSIONER OF INTERNAL REVENUE 
Washington, DC 20224 

July 29, 1983 



The Honorable Donald T. Regan 
Secretary of the Treasury 
Washington, DC 20220 



Dear Mr. Secretary: 

I am transmitting the complete report, Statistics of Income— 1981, 
Individual Income Tax Returns . This report has been produced in 
accordance with the mandate of section 6108 of the Internal Revenue Code 
which requires the preparation and publication of statistics reasonably 
available with respect to the operation of the internal revenue laws. 

The report, based on a sample drawn from the 95. A million returns 
filed during Calendar Year 1982, presents information on taxpayers' 
income, exemptions, deductions, credits, and tax. These statistics 
reflect changes in the computation of individual income tax brought about 
by the Economic Recovery Tax Act of 1981. 

Classifications used include size of adjusted gross income, marital 
status, and State of residence. Separate statistics are provided on 
returns with itemized deductions. There is an entire section devoted to 
high income returns, both taxable and nontaxable. 

With kind regards. 

Sincerely, 



Acting Commissioner 




Department of the Treasury Internal Revenue Service "' 



Contents 



DESCRIPTION OF SOI BULLETIN, V 

GUIDE TO BASIC TABLES, VII 

Section 1 

INTRODUCTION AND CHANGES IN LAW, 1 

Requirements for Filing, 1 

Number of Returns and Sources of Income, 2 

Itemized Deductions, 2 

Computation of Tax, 3 

State Data, 6 

Changes in Law, 6 

Section 2 

SOURCES OF THE DATA, DESCRIPTION OF THE SAMPLE AND 
LIMITATIONS OF THE DATA, 

Sources of the Data, 11 

Sample Criteria and Selection, 11 

Method of Estimation, 11 

Sampling Variability and Confidence Intervals, 12 

Processing and Management of the Sample, 13 

Section 3 
BASIC TABLES: 

Part 1 - Returns Filed and Sources of Income, 3A 

Part 2 - Exemptions and Itemized Deductions, 53 

Part 3 - Tax Computation, 72 

Part A - State Data, 90 

Section A 

INDEX OF TERMS DEFINED, 116 

EXPLANATION OF TERMS, 117 

Section 5 

HIGH INCOME RETURNS: TAXABLE AND NONTAXABLE, 135 

Section 6 

1981 FORMS AND INSTRUCTIONS, 155 

Section 7 
INDEX, 203 

USER SURVEY FORM, 215 



IV 



statistics of income 



SOI BULLETIN 

The SOI Bulletin provides the earliest published annual 
financial statistics from the various types of tax and information 
returns filed with the Internal Revenue Service. The Bulletin 
also includes information from periodic or special analytical 
studies of particular interest to tax administrators. In addition, 
historical data from 1970 to the present are provided for 
selected types of taxpayers, as well as on tax rates for 
individuals and gross internal revenue collections. 



The SOI Bulletin is published quarterly and aval lable from the 
Superintendent of Documents, U.S. Government Printing Office 
during the following months: 

Summer Issue July 

Fall Issue October 

Winter Issue January 

Spring Issue April 



See Order Blank Below 



The foiiowing topics are among those described and analyzed in the SOI Bulletin: 



• Controlled foreign corporations 

• Corporation income tax returns 

• Domestic international sales corporations 

• Employee benefit plans 



• Private foundations 

• Projections of return filings 

• Residential energy credit 

• Safe harbor leasing 



Estate tax returns 

Foreign source Income of U.S. taxpayers 
Individual income by ZIP code area 
Individual income tax returns 



• Sales of capital assets 

• Sole proprietorship returns 

• Superfund for environmental taxes 

• Taxpayers age 65 or over 



Investment tax credit 
Marginal and average tax rates 
Occupation data 
Partnership returns 



• The underground economy 

• Trends in personal wealth 

• Trends in selected industries 

• Windfall profit tax 



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Guide to Basic 
Tables* 



Accumulated size of adjusted gross Income (1.1), 34 
Adjusted gross income less investment interest: 

See High Income Returns Under Various Income 
Concepts 
Adjusted gross income plus tax preferences: 

See High Income Returns Under Various Income 
Concepts 
Adjustments (1.3), 45 
Age exemptions: 

See Exemptions by Type and Taxpayers Age 65 or Over 

Contributions deduction: 

Type of contributions (2.1), 54 
Credits: 

See Tax Credits 
Cumulated number of returns by size of adjusted gross 
income (1.1), 34 

Deficit, size of on nontaxable returns (1.4), 48 
Earned income credit: 

Computation of (3.5), 85 



66 



56 



Exemptions: 

Marital status: 

Number of exemptions (2.4), 
Type of exemption (2.4), SS 
Size of income: 

Number of exemptions (2.3), 
Type of exemption (2.3), 56 
Expanded income: 

See High Income Returns Under Various Income 
Concepts 
Form 1040A returns (1.5), 49 

High income returns under various income concepts; 
With and without modified (world-wide) total 
income tax (5B, 5D, 5.2, 5.4, 5.6, 5.8), 138, 
145, 149, 151, 153 
With and without total income tax (5A, 5C, 
5.1, 5.3, 5.5, 5.7), 137, 139, 143, 147, 151, 
Income averaging tax computation (3.1), 72 



139, 



152 



Income tax: 

See Total Income Tax 
Interest paid deduction: 

Interest deduction by type (2.1), 54 
Itemized deductions: 
High income returns: 

Deductions as percent of income (5.5, 5.6), 151 
Item with largest tax effect (5.3, 5.4), 147, 
149 
Major types (2.1), 53 
Marital status on returns with (2.2), 55 
Sources of income on returns with (2.2), 55 



Joint returns: 

See also Marital Status 

State and size of income (4.4), 101 

Marital status: 

Exemptions by type (2.4), 66 
Itemized deduction returns (2.2), 55 
Sources of income (1.2), 37 

Maximum tax computation: 

Size of adjusted gross income (3.1), 72 
Medical and dental expenses deduction: 

Medical and dental expenses by type (2.1), 53 
Miscellaneous deductions: 

Miscellaneous deductions by type (2.1), 54 
Nontaxable returns by size of adjusted gross 
income or deficit (1.4), 48 
Overpayment: 

See Tax Overpayment 

Overpayment refunded: 

Size of adjusted gross income (3.6), 89 
Refunds: 

See Overpayment Refunded 
Residential energy credit: 

Computation by size of adjusted gross income 
(3.2), 79 

Computation by State (4.3), 100 
Sources of income: 

High income returns (5.1, 5.2), 143, 145 

Itemized deduction returns (2.2), 55 

Marital status (1.2), 37 

Number of exemptions (2.3), 56 

Size of adjusted gross income: 
All returns (1.3), 38 
Form 1040A returns (1.5), 49 

State data (4.1), 90 

Taxpayers age 65 or over (2.6), 67 
State data: 

Residential energy credit (4.3), 100 

Size of adjusted gross income (4.4), 101 

Sources of income (4.1), 90 

Tax credits by type (4.2), 94 

Statutory adjustments (1.3), 45 
Tax: 

See Total Income Tax 
Tax computation by type (3.1), 72 
Tax credits: 

Type of credit by size of adjusted gross income 
(3.4), 83 

Type of credit by State (4.2), 94 
Tax liability: 

Type of tax (3.6), 86 



•Basic tables are arranged in two sections in this report. Those table numbers with the 
first digit 1 through 4 can be found in Section 3 - Basic Tables. The first digit of the 
table number is the part in Section 3 where the table appears. Tables which have numbers 
with a beginning digit of 5 can be found in Section 5 - High Income Returns. After the table 
number has been located in the Guide, the thumb index on the back cover may be used to access 
the corresponding section or part of the report. There is also an index which can be found 
in Section 7. 



VII 



Individual Returns/1981 

Tax overpayment: Taxpayments (3.6), 87 

Size of adjusted gross income (3.6), 89 Total income tax: 

Tax refund: As percent of adjusted gross income (3.3), 80 

See Overpayment Refunded Returns classified by modified total income tax 

Taxable income: as a percent of various income concepts (5.8), 153 

AS a percent of various income concepts (5C), 139 Returns classified by total income tax 

Modified taxable income as a percent of various as a percent of various income concepts (5.7), 152 

income concepts (5D), 139 Size of adjusted gross income, cumulated (1.1), 34 

Taxes paid deduction: Type of tax computation (3.1), 72 

Type of taxes (2.1), 53 
Taxpayers age 65 or over: 

Marital status (2.5), 66 

Sources of income (2.6), 67 



I 



VIII 



Section 1 



Introduction and 
Clianges in Law* 



Contents 

Requirements for Filing, 1 

Number of Returns and Sources of Income, 2 

Itemized Deductions, 2 

Computation of Tax, 3 

State Data, 6 

Changes in Law, 6 

Text tables 

A Sources of income and selected tax items, 1980 and 

1981, 2 
B Number of returns by size of adjusted gross income 

and by marital status, 1980 and 1981, 3 
C All returns and nontaxable returns, by size of 

adjusted gross income, 1970-1981, 4 
D Form of deduction and size of adjusted gross 

income, 1980 and 1981, 5 
E All returns: selected income tax items by type of 

tax computation, 7 
F Returns with additional tax for tax preferences, 

1980 and 1981, by size of adjusted gross income, 9 
G Returns with gains or losses from sales of capital 

assets: computation of net gains and alternative 

tax, 1981, 10 



Figures 

A Interest received as a percent of adjusted gross 

income, 1972-1981, 3 
B Returns with itemized deductions: average amount 

of itemized deductions, 1972-1981, 6 
C Returns with total unemployment compensation as a 

percent of all returns by State, 1981, 8 

The statistics presented in this report are esti- 
mates based on a stratified probability sample of 
individual income tax returns, selected before audit, 
and represent coverage of the 95.4 million Forms 1040 
and 1040A filed by the Nation's taxpayers for Income 
Year 1981. The number of returns filed for 1981 
represents an increase of approximately 1.6 percent 
over those filed for 1980. 

The Internal Revenue Code of 1954, as amended, 
provided the legal basis for tax activity detailed in 
this report. Criteria specified by the Internal 
Revenue Code covering the filing of a tax return and, 
therefore, determining the basic coverage of the 
information in this report are outlined under 
"Requirements for Filing." Revisions to the Code 
which affected the comparability of some of the data 
in this report with data presented for previous years 
are described later in this section. 

Organizationally, this report is divided into seven 
sections. This first section provides some summary 
data for 1981, as well as information on law changes 
from 1980 to 1981. In Section 2, there is a detailed 



description of the sample of income tax returns upon 
which the statistics for 1981 are based, as well as a 
discussion of the method of estimation used, the sam- 
pling variability of the data, and other limitations. 
Section 3 presents the basic tables that contain 
detailed statistics on income (Part 1), deductions and 
exemptions (Part 2), and the computation of tax liabil- 
ity (Part 3), as well as selected data items classified 
by State (Part 4). 

Section 4 contains, in alphabetical order, a detailed 
explanation of each of the terms employed in the 
statistical tables. Section 5 presents data formerly 
published in the report, High Income Tax Returns , 
prepared by the Department of the Treasury, Office of 
Tax Analysis. Special definitions apply to the terms 
used in this section, and are given in the accompanying 
text. Facsimiles of the tax return forms (and their 
instructions) from which the data were gathered for 
1981 are reproduced in Section 6. Section 7 is an 
index to the information provided in this report. The 
last page of the report is a User Survey, designed to 
let the Internal Revenue Service know, in a period of 
budget restrictions, which parts of this report are 
most important to the users. 

REQUIREMENTS FOR FILING 

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, pro- 
perty, and services, that was not, by law, expressly 
exempt from taxation). For 1981, as for 1980, 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 $3,300; 

(2) a single person (other than a surviving spouse) 
age 65 or over with gross income of at least $4,300; 

(3) a surviving spouse under age 65 with gross 
income of at least $4,400; 

(4) a surviving spouse age 65 or over with gross 
income of at least $5,400; 

(5) a married couple, filing a joint return, with 
both spouses under age 65 and with a combined gross 
income of at least $5,400; 

(6) a married couple, filing a joint return, with 
one spouse age 65 or over and with a combined gross 
income of at least $6,400; 

(7) a married couple, filing a joint return, with 
both spouses age 65 or over and with a combined gross 
income of at least $7,400; 

(8) a married person, regardless of age, whose 
spouse was filing a separate return, if that married 
person had a gross income of at least $1,000. 

Notwithstanding these provisions, any individual 
claimed as a dependent on another person's return had 
to file if he or she had "unearned income" (such as 
dividends, interest, or capital gains) of $1,000 or 
more. Self-employed persons had to file if they had 
"self-employment income" of at least $400, in order to 



*This report was prepared under the direction of Noreen Hoffmeier, Chief, Returns Analysis 
Section, Individual Statistics Branch. 



Individual Returns/1981 



pay self-employment tax. Any person who received any 
advance earned income credit payments from an employer 
in 1981 was also required to file. In addition, even 
if income was less than the above amounts, an 
individual had to file for taxes owed for social 
security on tips not reported to an employer, minimum 
tax, tax on an individual retirement arrangement, and 
tax from recomputing prior-year investment credit. 

Coverage of returns below these income levels was 
generally limited to persons filing for a refund of 
income tax withheld or to obtain the earned income 
credit. 

Most taxpayers were required 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 for Tax Year 1981 was the 
calendar year, this meant that returns were due by 
April 15, 1982. However, each taxpayer could be 
granted, upon request, one automatic 2-month extension 
of time to file. In addition, U.S. citizens residing 
or traveling outside the United States and Puerto Rico 
were automatically granted (without requesting) the 
2-month extension. 



wages increased by JO percent from 1980 and pensions 
Increased by 20 percent; investment income rose even 
more sharply. Tor example, royalty income increased 
by A9 percent. Interest income increased by 38 
percent from 1980, a result primarily of the steep 
growth in interest rates over the last several years. 
In fact. Figure A shows the growing part that interest 
income played as a component of adjusted gross income 
from 1972 to 1981. For 1979, it comprised 5 percent 
of adjusted gross income compared to 8 percent for 
1981. More details on the number of returns and 
sources of income are shown in the tables of Section 
3, Part 1. 

Even though the shift was not as strong as in 
previous years. Tables B and C again show the same 
upward movement of returns into the higher income 
classes. Also, the total number of returns declined 
in all income classes below $20,000. One result of 
this shift is that the proportion of nontaxable returns 
dropped since 1977. Most of this substantial decrease, 
as shown in Table C, was caused by a drop in the number 
of nontaxable returns with incomes under $5,000 for Tax 
Year 1981. 



NUMgR OF RETURNS AND SOURCES OF INCOME 

Table A shows that there were 95. A million returns 
filed for Tax Year 1981 — an increase of 1.5 million 
over 1980. Of these, taxable returns increased by 2.8 
million to 76.7 million while nontaxable returns 
dropped 1.3 million to 18.7 million. These changes 
could be a result of the overall increase in adjusted 
gross income, which was actually the result of 
increases in income from salaries and wages, interest, 
pensions, dividends, and royalties. Salaries and 



ITEMIZED DEDUCTIONS 

Table D indicates a continuing shift towards 
itemizing for Tax Year 1981, with 2.6 million more 
returns showing itemized deductions than for 1980. 
This increase in itemized deductions was due in part 
to the increases in average adjusted gross income 
which lead to higher amounts that coulo be claimed as 
a sales tax deduction and as a contributions deduction, 
and the lack of an increase in the zero bracket amount. 



Table A. — Sources of Income and Selected Tax Items, 1980 and 1981 

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



1980 


1981 


Change, 

1960 10 

1981 


(1) 


(21 


(3) 


93,902,469 
73,906,244 
19,996,225 


95,396,123 
76,724,724 
16,671,399 


1,493,654 

2,818,480 

-1,324,826 


1,613,731,497 


1,772,604,303 


158,872,606 


1,349,842,802 

43,339.736 

55,129,154 

-1,792,466 

9,428,596 


1,486,100,497 

51,886,406 

53,071,628 

-7,811,968 

-137,650 


136,257.695 
8.546.670 
-2.057.526 
-6.019.492 
-9.566,246 


670,751 

29,659,600 

76,285 


-917,171 

30.818,535 

232,444 


-1,487,922 

1,158,935 

156,159 


40,375,626 
102,009,444 
140,770,696 


46,161,460 
140,559,366 
178,097,705 


7.785,834 
38,549,922 
37,327.009 


200,397 
3,904,984 
4,560,031 
6,554,990 


- 2,765,090 
5,826,913 
3.965.822 
5,578.509 


- 2.965.467 
1.921.929 
-594.210 
- 976.481 


28,614,061 

218,028,139 

227,925,098 

1,279,985,360 


31,442,286 

256,448,021 

231,222,374 

1,410,880,665 


2,828,228 

38,419,881 

3,297,276 

130.895,305 


234,839,843 

256,294,315 

7,215,839 

249,078,475 


240,752,400 

293,590,035 

1 1 ,288,005 

282,302,029 


5,912,557 
37.295,720 

4.072.166 
33.223.554 


1,262,964 

412,638 

650,326 

250,341,440 

5,659,897 

256,251,076 


1,826.960 

565.641 

1.261.318 

284.128,989 

6,687,400 
291.126,542 


563.996 
153.003 
410,993 

33,787,550 
1,027,503 

34,875,466 



Number of returns, total . 

Taxable 

Nontaxable 



Adjusted gross income less deficit 

Sources of Income: 

Salanes and wages 

Pensions and annuities in adjusted gross income 

Business or profession net profit less loss 

Farm net profit less loss , 

Partnership net profit less loss 

Small Business Corporation net profit less loss 

Sales of capital assets net gam less loss 

Sales ol property other than capital assets net gain iess loss . 
Dividends and interest: 

Dividends received 

Interest received 

Interest and dividends in adjusted gross income 

Rent net income less loss 

Royalty net income less loss 

Estate or trust net income less loss 

All other sources (net)' 

Total statutory adjustments 

Total Itemized deductions 

Number of exemptions 

Taxable income 



Zero bracket amount 

Income tax before credits 

Total credits 

Income tax after credits 

Additional tax lor tax preferences: 

Total 

Minimum tax 

Alternative minimum tax 

Total income tax 

Self-employment tax .'. 

Total tax liability 



'Consists ot stale income lax refunds, alimony received, 
windfall protil tax withheld 
NOTE Detail may not add to total because of rounding 



unemployment compensation in adjusted gross income, and other income less loss For 1961, also includes windfall profit tax refunds less net adjustment for 



Individual Returns/1981 



Figure A 

Interest Received as a Percent of 
Adjusted Gross Income, 1972-1981 



Percent of 
Adjusted Gross 
income 




w ■* in <o 

|v f^ ^. f., 
0> O) 05 0> 




J L 



N 00 o> o ;t 

K h- h« 00 SS 

a> 05 o> o> ^ 



Tax Year 



d 



the standard deduction and later (for 1977) introduced 
the zero bracket amount. 

Returns with itemized deductions 



Tax 






Year 


Number 


Percent of all returns 


1972 


26,980,339 


34.8 


1973 


28,047,^9 


34.8 


1974 


29,56A,363 


35.4 


1975 


26,074,061 


31.7 


1976 


25,951,389 


30.6 


1977 


22,896,507 


26.4 


1978 


25,756,298 


28.7 


1979 


26,483,877 


28.6 


1980 


28,950,282 


30.8 


1981 


31,571,246 


33.1 



As shown in Figure B, the average amount of itemized 
deductions more than doubled over the previous ten 
years from $3,600 for 1972 to $8,100 for 1981. This 
has occurred even though the number of returns showing 
itemized deductions actually declined from 1974 
through 1977. This increase can be explained, in 
part, by increases in disposable income, prices, and 
interest rates. Also contributing was the fact that 
the Tax Reduction and Simplification Act of 1977 
generally required the amount of itemized deductions 
to be larger than the zero bracket amount (standard 
deduction) before a taxpayer could itemize. 

Details on the types of itemized deductions, as well 
as the types of exemptions, for 1981 are found in the 
tables in Section 3, Part 2. 



COMPUTATION OF TAX 



The number of returns with itemized deductions has 
risen back to the level they were for 1974, the year 
preceding a period of major law changes which increased 



The taxpayer, in determining the 1981 total tax 
liability, had to take into account several factors. 
These included: 



Table B. — Number of Returns by Size of Adjusted Gross Income and by Marital Status, 1980 and 1981 

[All figures are estimates based on samples] 



Size ol adjusted gross income and marital status 



19B0 


1981 


Ctiange. 

1960 to 

1961 


(1| 


(2) 


(3) 


93,902,469 


95,396,123 


1,493,654 


45.243.211 

1.699.165 

7.691.103 

125.646 

39.143.344 


45,697.648 

1 .498.675 

8.376.207 

112.893 

39.710.500 


454.437 
- 200,290 
685,104 
-12,753 
567,156 


20,055,529 


18,746,376 


- 1,309,153 


2.408.679 

492.184 

1.636.565 

21.841 

15.496.260 


2.429.333 

372.749 

1.562.353 

12.194 

14.369.747 


20.654 

-119.435 

-74,212 

-9,647 

-1,126,513 


19,370,997 


17,650,a7« 


-720,119 


5.123.174 

445.966 

2.409.178 

29.766 

10.362.913 


4.688.362 

352.435 

2.458.236 

26.824 

10.125.021 


-434.812 

-93,531 

49,058 

-2,942 

- 237,892 


14,303.041 


14,193,160 


- 109,981 


5.801.767 

331.403 

1.779.696 

31.077 

6.359.098 


5.314,219 

304.724 

1.960.158 

16.656 

6.597.403 


- 487,548 
-26,679 
180.462 
-14.421 
238.305 


11,097,733 


10,999,194 


-99,539 


6.529.921 

214.014 

950.841 

16.148 

3.386.809 


5.888.729 

207.469 

1.117.346 

17.909 

3.766.741 


-641.192 

-6.545 

166.505 

1.761 

379.932 


30,075,169 


33,907,515 


3,732,346 


25.379.67(J 

215.598 

914.823 

26.814 

3.536.264 


27.377.005 

261.498 

1.278.114 

39.310 

4.851.588 


1.997.335 

45.900 

383.291 

12.496 

1.313.324 



Number of return* for all adjusted groM Income 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of househoids 

Returns of surviving spouses 

Returns of single persons 

Under $5,000, total^ 

Joint returns of husbands and wives 

Separate returns ot husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$5,000 under $10,000. total 

Joint returns of husbands and wives 

Separate returns ot hustiands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$10,000 under $15,000, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of sun/iving spouses 

Returns of single persons 

$15,000 under $20,000, total 

Joint returns of hust>ands Emd wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

$20,000 or more, total 

Joint returns of husbands and wives 

Separate returns of husbands and wives 

Returns of heads of households 

Returns of surviving spouses 

Returns of single persons 

'Includes returns with rK> adjusted gross income. 



Individual Returns/1981 



Table C — All Returns and Nontaxable Returns, by Size of Adjusted Gross Income, 1970-1981 

[All figures are estimates based on samples] 





Ail 
returns 


Nontaxable returns 


All 
returns 


Nontaxable retums 


All 
retums 


Nontaxable retums 




Numlwf of 
returns 


Percent 
of all 
returns 


Number ol 
retums 


Percent 
ol all 
retums 


Number ol 
retums 


Percent 
ol all 
retums 




1970 


1871 


1972 


Total 


74,27«,831 

28,308,034 

22,303,067 

14,106,019 

5,538,453 

1,909,167 

768,235 

918,188 

350,978 

62,467 

12,830 

1,751 

642 


14,962,460 

14,493,261 

429,624 

25,118 

■ 6,663 

2.816 

1.769 

2,002 

937 

289 

90 

18 

3 


20.1 

51.2 
1.9 
0.2 
0.1 
0.1 
0.2 
0.2 
0.3 
0.5 
0.7 
1.0 
0.5 


74,576,407 

27.155.048 

21,443,479 

14,604,270 

6,463,851 

2,377,638 

968,665 

1 ,077,844 

404,692 

72,856 

15.089 

2.192 

883 


14,660,035 

14,002,306 

602.100 

37.416 

7,834 

4.476 

1.642 

2.884 

1.078 

218 

67 

12 

3 


19.7 

51.6 
2.8 
0.3 
0.1 
0.2 
0.2 
0.3 
0.3 
0.3 
0.4 
0.5 
0.3 


77,572,720 

26.963.312 

21,176.864 

15,364,166 

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 

860.252 

79.852 

18.266 

6.388 

4.734 

3.254 

1.690 

317 

86 

14 


21.5 




58.4 


$5000 under $10000 


4.0 




0.5 


$15 000 under $20 000 


0.2 




0.2 


$25000 under $30000 


0.4 


$30 000 under $50 000 


0.2 


$50 000 under $100 000 . ... 


0.3 




0.3 


$200 000 under $500 000 


0.5 


$600 000 under $1000 000 


0.5 


$1,000,000 Of more 


0.6 




1973 


1974 


1976 


Totil 


M,8»2,S»7 

27,037,618 

20,681,732 

16,804,109 

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 

458 

142 

15 

7 


20.4 

57.3 
3.9 
0.5 
0.4 
0.2 
0.3 
0.4 
0.4 
0.4 
0.6 
0.6 
0.8 


S3,340,1M 

26.766.673 

20.686.617 

16.670.268 

10.071.087 

4.944,796 

2,269,928 

2,173,868 

700,528 

135.304 

26,842 

3,194 

1,096 


18,005,423 

16.046.441 

797.997 

104.726 

25.517 

12.290 

6.881 

8.939 

2,667 

722 

196 

36 

12 


19.2 

56.2 
3.9 
0.7 
0.3 
0.2 
0.3 
0.4 
0.4 
0.5 
0.7 
1.1 
1.1 


82,229,332 

24.901.863 

19.962.914 

14.963.680 

10,353.534 

5.598.117 

2.744.255 

2.747.618 

781.406 

162.349 

29.193 

3.289 

1.124 


20,738,$«5 

17.734.874 

2.614.553 

239.408 

93.206 

27.110 

10.321 

13.145 

4.984 

734 

204 

44 

12 


25.2 




71.2 




13.1 




1.6 


$15000 urKler $20 000 


0.9 




0.5 


$25 000 under $30 000 


0.4 


$30 000 under $50 000 


0.5 




0.6 


$100000 under $200000 


0.5 




0.7 


$600 000 under $1 000 000 


1.3 


$1,000,000 or more 


1.1 






1976 




1977 


1978 


Total 


«4,670,3aS 

23,935,761 

19,892.966 

14.551,360 

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 

70,161 

31,096 

17,107 

19,560 

3,160 

492 

60 

•■8 


23.» 

71.6 
13.9 
1.5 

0.6 
0.6 
0.5 
0.5 
0.3 
0.3 
0.2 
"0.1 


««,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 

5,232 

1,785 


22,253,502 

18,312,713 

3,487,855 

284,787 

95.064 

40,132 

20,747 

25,032 

6,588 

524 

66 

"5 


25.7 

78.7 
17.9 
2.0 
0.8 
0.6 
0.5 
0.5 
0.6 
0.^ 
0.1 
"0.1 


e»,771,551 

22.236.197 

19.585.276 

14.241.699 

11.408,934 

8,552.616 

5,386,257 

6,535,462 

1,471,406 

285,309 

59,884 

6,681 

2,041 


21,083,246 

17.099,676 

3,284,132 

421,816 

129,258 

61.600 

34,101 

40,227 

11,237 

1,101 

88 

"10 


23.5 


Under $5 000 


76.9 




18.8 


$10000 under $15000 


3.0 




1.1 


$20000 under $26000 


0.7 




0.6 


$30 000 under $50 000 


0.8 




0.8 


$100 000 under $200000 


0.4 




0.1 


$600 000 under $1 000 000 


"0.1 


$1,000,000 Of mofe 


•' 






1979 


1980 


1981 




Total 


»2,6*4,302 

20,663.567 

19,664.858 

14,433.256 

11.385,151 

9.021.414 

6.309.121 

8,676,455 

1,689,878 

367,872 

80,226 

9,904 

3,601 


20,»M,31» 

16,144,669 

4,217,177 

369,561 

136,379 

57,844 

32,933 

29,415 

8,609 

662 

61 

"9 


22.7 

77.4 
21.4 
2.6 
1.2 
0.6 
0.5 
0.3 
0.5 
0.2 
0.1 
"0.1 


«3,M2,46* 

20,055,529 

18,370,997 

14,303,041 

11,097,733 

9,168,521 

6,783,466 

11,003,991 

2,568,427 

443,614 

100,369 

12,467 

4,414 


19,«M,225 

15,353,357 

3,959,973 

388,656 

136,546 

67.502 

24.632 

60.096 

14.081 

1.240 

127 

12 

4 


21.3 

76.6 
21.6 
2.7 
1.2 
0.7 
0,4 
0.5 
0.5 
0.3 
0.1 
0.1 
0.1 


95,3M.123 

18,746,376 

17,650,878 

14,193.180 

10.998,194 

9,117,136 

7,205,282 

13.387.726 

3.442.720 

618.516 

118.092 

14.768 

5.286 


18,e71,3»« 

14,062,262 

3,814,421 

423,055 

184,412 

87,428 

43,985 

56,327 

17,571 

1,712 

203 

17 

6 


i».e 


Under $6000 


75.0 




21.6 


$10000 undef $15000 


3.0 




1.5 




1.0 




0.6 


$30000 under $60000 


0.4 




0.5 


$100000 under $200000 


0.3 




0.2 


$600 000 under $1 000 000 


0.1 


$1,000,000 or more 


0.1 



"Data combined lo avoid disclosure of Information for specifk; taxpayers. 



Individual Return8/1981 



Table D. — Form of Deduction and Size of Adjusted Gross Income, 1980 and 1981 

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



Form of doductkm and size of adjusted 
gross income 



Number of returns 



Change, tg( 
to 19ef 



Adjusted gross Income less deficit 



Clunge, 1BE 
to 1981 



adjusted gross income 
u deflc» (dollars) 



Ctiange, 1960 
to 1981 



AH return* 

ToW 

Undsf $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Retumi «rttii — 
Itemized deducUont 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Zero iMMket amount only 
Totrt 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 or more 

Neither ttemlzed deduction* r 
zero bracket amount 

Totrt 

Under $5,000 

$5,000 Of more 



•3,902,4«a 

20,055,529 
18,370,997 
14,303,041 
11,097,733 
30,075,169 



2t,950,2«2 

454,796 

1,340,359 

2,573,458 

3,591,466 

20,990,203 



5»,S40,»69 

14,297,885 
16,924,748 
11.727,103 
7.506,287 
9,084,966 



5,411.21* 

5,302,848 
108,370 



95,396,123 

18,746,376 
17,650,878 
14,193,160 
10,998,194 
33.807,515 



31,571,24* 

552,483 

1,480,815 

2,518,322 

3.542.290 

23.477.336 



5a,74«,«9S 

13.206.364 
16.081.412 
11,674.838 
7.455.904 
10.330.177 



5,079,1*2 

4.987.529 
88,653 



1,493,SS4 

-1.309.153 

-720.119 

-109.881 

-99.539 

3,732.346 



2,820,964 

97.687 

140.456 

-55.136 

-49.176 

2.487.133 



-792,274 

-1.091.521 

-843.336 

-52.265 

-50.363 

t. 245.211 



-335,03* 

-315.319 
-19.717 



1,613,731,497 

36.905.609 
136.638.938 
177.118.036 
193.430.777 
1.069.638.138 



927,659,196 

1,377.860 

10.481.413 

32.688.141 

63.339,957 

819.871.825 



692,453,273 

42.599.357 
125.493,329 
144.503.454 
130.090.820 
249.766.313 



-6,3*0,972 

-7.071.609 
690.637 



1,772,604,303 

28.319.652 
131.446.070 
176.644.230 
191.636.083 
1,245.658,269 



1,0*2,633,119 

1,648,344 

1 1 ,668,553 

31,827,966 

62,563,486 

955,036,771 



722,791,033 

40,043,908 
119,338,290 
143.816.264 
128.972.598 
290.619.974 



- 12,*19,*49 

-13.370.600 
550.752 



1S*,872,*0« 

-8.586.958 
-6.192.888 
-1.473.806 
-1.694.894 
176.020.131 



134,973,923 

268.484 

1.077.140 

-760.175 

- 776.472 

135.164.946 



30,337,760 

-2.555.450 
-6.155.039 
-687.191 
-1.118.222 
40.853.661 



-6,43*,*77 

-6.298.992 
-139.885 



17,1*5 

1.840 

7.438 

12,383 

17,430 

35,565 



32,043 

3.030 

7.820 

12.663 

17.636 

39.060 



11,630 

2.979 

7.416 

12.322 

17.331 

27.492 



-1,179 

-1.334 
6.373 



19,5*2 

1.611 

7.447 

12.375 

17.415 

36.846 



33,65* 

2.980 

7.806 

12.639 

17.662 

40.679 



12,303 

3.032 
7.421 
12.318 
17.296 
28.133 



-2,525 

-2.681 

6.212 



1,397 
-329 



-15 
1.281 



1,*15 

-50 
-14 
-24 
26 
1.619 



873 

53 
6 

-4 
-33 
641 



-1,34* 

-1.347 
-161 



Zero bracket amount 



Total itemized deductions 



Form of deduction and size of adjusted gross income 



Change. 1960 
to 1981 



Change. 1980 
to 1981 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



All return* 

ToW 

Under $5.000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 Of more 

Return* wtth — 
Itemized deduction* 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$16,000 under $20,000 

$20,000 Of more 

Zero iHacket amount only 
Total 

Under $5.000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 Of more 

Neither Itemized deduction* nor z*re bracket amount 

Total 

Under $5.000 

$5,000 Of more 

NOTE: DetaD may not add to total because of rounding. 



234,*39,*43 

22,167,451 
44,616,283 
38,730.604 
32.487.505 
96.638.000 



**,*«7327 

709.237 

2.831.276 

6.882.747 

10.460.832 

67.983.735 



145,972,018 

21.468.214 
41.786.006 
31.847.857 
22.026.673 
28.864.266 



240,752,400 

21.101.168 
42.717.711 
37.877.921 
31.500.323 
107.555.277 



9«,032,20* 

848.917 
3.138.489 
6.569.463 
10.105.552 
75.369.797 



144,720,192 

20.252.251 
39.579.222 
31.308.468 
21.394.771 
32,185.480 



5,912,557 

-1.066.283 

-1.898.671 

-852.683 

-987.182 

10.717.276 



7,164,3*1 

139.680 

307,213 

-313,293 

-355,280 

7,386,063 



- 1,251,824 

-1,205,963 

-2,205,784 

-539,389 

-631,902 

3,331,214 



21*,02*,139 

1,267,955 

6,715,1 

12,816,375 

19,017,990 

178,209,851 



21*,02a,139 

1,267,955 

6,715,968 

12,816,375 

19,017,990 

178,209,851 



25«,44*,021 

1,692,882 

7,307,303 

13,477,696 

19,769,861 

214,310.279 



256,446,021 

1.592,882 

7.307.303 

13.477.696 

19.759,861 

214,310,279 



3*,419,**1 

324,927 
691,336 
661,321 
741,872 
36,100,427 



3«,419,**1 

324,927 
591,335 
661,321 
741,872 
38,100,427 



Individual Returns/1981 



Figure B 

Returns with Itemized Deductions: 
Average Amount of Itemized 
Deductions, 1972-1981 

Whole 
Dollars 
$9,000 




$8,000 - 
$7,000 - 
$6,000 - 
$5,000 - 
$4,000 - 
$3,000 - 



(1) "income subject to tax," generally adjusted 
gross income minus the personal exemption amount and, 
if applicable, excess itemized deductions, or plus the 
unused zero bracket amount, 

(2) the method of tax computation applicable to 
"income subject to tax" (the regular, income 
averaging, alternative, or maximum tax computation), 

(3) marital status, which determined the applicable 
set of tax rates, 

(4) taxes from any of the special computations, 

(5) any tax credits the taxpayer was entitled to 
apply against income tax, 

(6) the additional tax for tax preferences (the 
minimum tax and alternative minimum tax), and 

(7) any other taxes (such as the self-employment 
tax). 

Whether the taxpayer had a balance due at time of 
filing or was eligible for a refund depended on the 
following factors: 

(1) any taxpayments made during the year (notably 
through withholding or payments of estimated tax), 

(2) the availability of a refundable earned income 
credit, and 

(3) any advance payments of the earned income credit. 
Table E shows that 91 percent of the returns with 

income tax before credits used the regular method (tax 
tables or tax rate schedules). Nonetheless, some 31 
percent of income tax before credits came from other 
tax computations. 

Additional tables on the computation of tax 
liability are presented in Part 3 of Section 3. 

STATE DATA 

The tables in Part A of Section 3 of this report 
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 citizens living in U.S. possessions or 
abroad are classified in a separate category, as are 



returns of service personnel who filed from Army Post 
Office (APO) and Fleet Post Office (FPO) addresses. 

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 was limited to these amounts. U.S. 
citizens residing abroad had to file tax returns and 
indicate the amount of income excluded or deducted 
even if they ultimately had no tax liability as a 
result of these reductions to income. 

State data on total unemployment compensation 
received are shown in Figure C. As might be expected, 
the data parallel the unemployment rate in the States 
at that time. Even though 8.8 percent of the returns 
in the United States reported total unemployment 
compensation, 4 States exceeded 13 percent while 3 
States were under 5 percent. 

Method of Geographic Coding 

Geographic coding of returns for this study was 
based on the address at the top of each tax return. 
With one exception, only the State given in the 
address determined the classification of the re- 
turn. Returns showing Washington, DC in the address 
were coded (as Maryland or District of Columbia) 
according to the street address and ZIP Code, rather 
than on the basis of "District of Columbia" in the 
address because the ZIP Code delineated the actual 
State location. 

Coding returns on the basis of the address alone 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 place 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. 

CHANGES IN LAW 

Most of the changes in the law for 1981 individual 
returns were a result of the Economic Recovery Tax Act 
of 1981. Major provisions of the Act were intended to 
increase savings and spur investments. The law provi- 
ded for such things as an overall reduction in tax 
rates, an exclusion for qualified interest, and a 
larger exclusion for dividend and interest income. In 
general, fourteen items pertaining to the individual 
return were affected by the changes instituted for Tax 
Year 1981 and are described in alphabetical order 
below. 



Additional First-Year Depreciation 

The Economic Recovery Tax Act of 1981 repealed this 
item in computing partnership income or loss for 
property placed in service after 1980. Therefore, 
data in this report reflect only those taxpayers with 
deductions from partnerships reporting on a fiscal- 
year basis and are reported on the individual return 
on Schedule E, Supplemental Income Schedule. 



Additional Tax for Tax Preferences 

The Economic Recovery Tax Act of 1981 affected both 
the minimum tax and alternative minimum tax. As shown 
in Table F, for returns with these two characteristics, 
the largest increase in the number of returns filed, 
33,000, was reflected in those with a minimum tax; 
while the largest in the amount of tax, $411 million, 
occurred on those with the alternative minimum tax. 



individual Returns/1981 
Table E. — All Returns: Selected Income Tax Items by Type of Tax Computation 

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



Type of tax computation 



Numtjer of 
returns 



Adjusted 
gross 

income 
less 
deficit 



Income subject to tax 



Tax generated 



Number of 
returns 



Income tax before credits 



Numtjer of 
returns 



(2) 



All returns 

Returns with — 

No tax computation 

Regular tax computation only 

Income averaging tax computation only 

Maximum tax computation only 

Alternative and regular computations 

Alternative and income averaging computations 

Alternative and maximum computations 

Returns with taxes from special computations: 

And no income subject to tax 

But with income subject to lax 

Returns with no income subject to tax, but with additional tax for tax 
preferences; 

Returns with minimum tax only 

Returns with alternative minimum tax only 

Returns with both minimum and altemative minimum tax.... 

Returns with income subject to tax and additional tax 1or tax preferences: 

Returns with minimum tax only 

Retums with alternative minimum tax only 

Returns with both minimum and alternative minimum tax 



95.396.123 

5.544.819 

82,662.403 

6,545,167 

483,293 

74,251 

24,563 

61,627 

3,524 
442,162 



12,897 
22,298 
2,399 

100,898 

102,889 

9,527 



1.772,604,303 

-7,381,837 

1,417,810,772 

261,764,869 

69,256,896 

13,565,542 

4,426,075 

13,161,986 

- 8,077 
14.500,663 



-444,240 
366,991 
128,092 

10,788,599 

10,095,122 

1,728,822 



89.851,304 1.401,682,852 



78.992,284 289,651.645 



82.662,403 

6,545,167 

483,293 

74,251 

24.563 

61.627 



1.111,132,809 

206.563,071 

57,551,866 

10,194,531 

3,534,844 

10.705,731 



71.803,383 

6,545,167 

483,293 

74,251 

24.563 

61,627 



199.822.969 

53,358.715 

24.839.246 

4.882,722 

1.711,594 

5,036.398 



100,898 

102,889 

9,527 



7,366,800 

5.664,189 

763,371 



99,098 
98,769 
9,487 



3.132,024 

2,329,780 

342,586 



3.524 

71,819,123 

6,545,167 

483,293 

74,251 

24.563 

61,627 

3.524 
442.162 



•58 
108 
•81 

99.098 

98.769 

9.487 



10.260 

202.706,045 

54,084,140 

25,029,922 

4,948,513 

1,732.713 

5,078,442 

10,260 
3,411.274 



•65 

738 

•3.655 

3,173,847 

2,360,026 

346,931 



Income tax after credits 



Additional tax for tax preferences 



Type of tax computation 



Number of 
returns 



Numt>er of 
retums 



Number of 
returns 



Altemative minimum tax 



Number of 
returns 



(9) 



(10) 



(12) 



(13) 



(15) 



(16) 



All returns.. 



76.635,184 282,302.029 



Returns with — 

No tax computation 

Regular tax computation only 

Income averaging tax computation only 

Maximum tax computation only 

Alternative and regular computations 

Alternative and income averaging computations . 
Alternative and maximum computations 



Returns with taxes from special computations: 

And no income subject to tax 

But with income subject to tax 

Returns with no income subject to tax. but with additional tax for 1 
preferences: 

Returns with minimum tax only 

Returns with alternative minimum tax only 

Returns with both minimum and alternative minimum tax 



Returns with income subject to tax and additional tax for lax preferences: 

Returns with minimum tax only 

Returns with alternative minimum tax only 

Returns with tioth minimum and alternative minimum tax 



3,380 

69,505,880 

6,484,577 

481,440 

74,068 

24,5*3 

61,296 

3,380 
438,659 



3 
•40 
•79 

92,010 

63,713 

5,523 



8.302 

195,475,469 

51.684,580 

23.917,074 

4,721,110 

1.649,272 

4,846,222 

8.302 
3.306,690 



2 

•539 

•3,564 

2,771,272 

1,912,568 

232,455 



37,594 
119,528 
75,475 
5,579 
8,303 
2,291 
2,138 

247 
2,301 



12,897 

22,298 

2,399 

100,698 

102,889 

9,527 



334,253 

681,229 

528.193 

28,496 

193,801 

42,991 

17,997 

3,726 
21.755 



74,586 
180.110 
79,556 

423,092 
809,606 
260,009 



15,296 
72,395 
23,671 
4.765 
6,473 
1,539 
1,582 

139 
893 



12,897 
2,399 

100,898 
9.527 



92,481 
277,318 
82.967 

9.906 
84,548 
14,472 

3,951 

876 
3,646 



74.586 
17.895 

423.092 
50.068 



24.697 

54.142 

53.281 

930 

2.501 

854 

708 

189 
1.497 



22.298 
2.399 



102.889 
9.527 



241.772 

403.912 

445,226 

18,591 

109,253 

28,519 

14.046 

2,850 
1 7,909 



180.110 
61,662 



809,606 
209,941 



'Estimate should be used with caution t)ecause of the small numtjer of sample returns on which it is based 
NOTE: Detail may not add to total because of rounding 



The changes were as follows: 

Alternative minimum tax. — The highest tax rate for 
the alternative minimum tax, applicable to long-term 
capital gains exclutjetj from adjustecj gross income, was 
recjuced from 25 percent to 20 percent under the 
Economic Recovery Tax Act of 1981 for transactions 
entered into after June 9, 1981. The total 
alternative minimum tax was the lesser of the gross 
alternative minimum tax as computed for 1981, or the 
tax on alternative minimum taxable income other than 
excluded long-term capital gains, plus a 20 percent 
tax on those gains. 

Minimum tax. — For tangible property placed in 
service after 1980, a new tax preference item, 
depreciation, had to be included in the computation of 
minimum tax. It was defined as the excess of the 
Accelerated Cost Recovery System (ACRS) depreciation 
deduction over the straight-line depreciation which 
was computed without regard to salvage value and used 
a specified recovery period. The recovery periods 
ranged from 5 years for a 3-year property to 22 years 
for a 15-year public utility property. 

All-Savers Certificate Interest 

In order to increase savings and spur investment, a 
lifetime exclusion of interest was allowed up to 
$1,000 (S2,000 on a joint return) on certain savings 



certificates issued between September 30, 1981, and 
January 1, 1983. The interest paid on these certifi- 
cates was equal to 70 percent of the average invest- 
ment yield for 52-week U.S. Treasury bills. 

Data reported for this item are not shown in the 
tables. However, there were about 6,000 returns which 
had interest from all-savers certificates. The low 
response for this item was probably due to the policy 
of many financial institutions to credit the interest 
only when the certificate matured. As a result, most 
of the interest was reportable for 1982. 



Alternative Tax 

The alternative method of tax computation on 
Schedule D, Capital Gains and Losses, made it possible 
for certain taxpayers to reduce their "tax generated" 
from the regular tax computation. To benefit from 
this tax computation, the taxpayer must have had 
long-term gains in excess of short-term losses from 
the sale of capital assets between June 9, 1981, and 
December 31, 1981. Income subject to the alternative 
tax was computed as the lesser of (1) the net capital 
gain for the year, or (2) the net capital gain for the 
year taking into account only gains or losses from 
sales or exchanges between June 9, 1981, and December 
31, 1981. 



Individual Returns/1981 




Figure C 

Returns with Total Unemployment Compensation as a 
Percent of All Returns by State, 1981 




I I 2% under 5% 
Ea 5% under 8% 
ESa 8% under 11% 



This method of tax computation could only be 
advantageous to taxpayers with a marginal tax rate 
over 50 percent, whose filing status was: 

1) Single with taxable income over $41,500, 

2) Joint or qualifying widower with dependent 
child and with taxable income over $60,000, 

3) Head of household with taxable income over 
S44,700, or 

4) Married filing separately with taxable income 
over $30,000. 

There were 1.3 million returns with gains or losses 
from sales of capital assets, as shown in Table G. Of 
these returns, 158,000 had a tax savings from alter- 
native tax, amounting to $577 million. Over 58 percent 
of this savings was for returns with adjusted gross 
income of $500,000 or more. 



Dividend and Interest Exclusion 

For 1981 only. Congress changed the dividend 
exclusion to cover both dividends and interest. In 
addition, the exclusion was raised to $200 ($400 on a 
joint return regardless of who earned the income) of 
qualifying dividends and interest. This exclusion 
will subsequently revert back to $100 ($200 on a joint 
return) of qualifying dividends for 1982. For a 
description of what qualified for this exclusion, see 
"Domestic and Foreign Dividends Received" and 
"Interest Received" in Section 4. 



About 45.5 million returns claimed the dividend and 
interest exclusion amounting to $10.6 billion. This 
compares to only 13.7 million returns excluding 
dividends amounting to $1.6 billion for 1980. The 
exclusion was reported on returns of all sizes of 
adjusted gross income and averaged about $234 per 
return. 



Size of 
adjusted 
gross income 

Total 

Under $10,000 
$10,000 under $20,000 
$20,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 or more 

Investment Credit 



Returns claiming dividend and 
interest exclusion 
Number Amount (000 's) 



45,463,151 

10,759,108 
11,064,991 
9,726,293 
6,743,220 
3,407,748 
3,761,791 



$10,623,120 

2,060,081 
2,332,781 
2,169,563 
1,764,071 
1,012,026 
1,284,598 



For 1981, the investment tax credit was limited to 
the lesser of income tax liability or $25,000, plus 80 
percent of tax liability exceeding $25,000. This was 
an increase from the 70 percent applicable for 1980. 

The amount of investment in used property that was 
eligible was also increased, to $125,000 a year from 
$100,000. 



Individual Returns/1981 



Table F. — Returns With AcJditional Tax for Tax Preferences, 1980 and 1981, by Size of Adjusted Gross Income 

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





Additional tax for tax preferences, 1980 




Total 


Minimum tax 


Alternative minimum tax 




Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(61 




211,040 

6.962 
7.046 
7.826 
13.239 
16.083 
9.789 

44.291 
59,509 
29,716 
11.465 
2.196 
916 


1,262,964 

106,703 
9,967 
17,850 
19,660 
29,186 
14,789 

88,748 
252,712 
260,874 
253,340 
100.496 
108.640 


94,599 

4,627 
304 
4,790 
3,730 
2,533 
1,338 

14,303 
36,415 
18,174 
6.771 
1.167 
447 


412,638 

36.215 
1.153 

11.819 
8,535 
4,215 
5,792 

26,844 
93.713 
86.902 
75.997 
33.284 
28.168 


122,670 

4.761 
6.837 
3.075 
9.588 
13.735 
8,475 

30.400 

24.861 

13.261 

5.888 

1.232 

557 


850,326 




$5 000 under $10000 


8,813 
6,030 
11 124 




$15 000 under $20 000 


$20 000 under $25 000 .... 


24,971 




$30 000 under $50 000 


61 .904 




$100 000 under $200 000 


173 972 


$200,000 under $500.000 






67.212 
80.472 












Additional tax for tax preferences. 1981 


Size of adjusted gross income 


Total 


Minimum tax 


Alternative minimum tax 


Numtjer of 
returns 


Amount 


Numtjer of 
returns 


Amount 


Number of 
returns 


Amount 




(7) 


18) 


(9) 


(101 


(11) 


(12) 


Total 


250,908 

16,077 
8,295 
5,400 
7,904 
7,263 

18,904 

45,892 
81 ,694 
39,167 
15.976 
2.983 
1.353 


1,826,960 

144,471 
20,826 
20,922 
25,912 
15,308 
24,182 

138,643 
339,341 
363,318 
369,425 

155.777 
208.833 


125,721 

8,049 
389 
1,598 
4,915 
3,140 
4,032 

20,972 

47,392 

23,518 

9,522 

1,553 

641 


565,641 

47.310 
1,923 
9,650 

14,061 
6,049 
8,931 

49,297 
116,261 
110,223 
109.408 
44.401 
46.128 


137,113 

8.629 
3.207 
3.654 
3.199 
4.540 
14.978 

27.014 
37.366 
16.127 
6.472 
1.834 
893 


1,261,318 

97 161 


Under $5.000 


$5 000 under $10 000 . .. .. .. 


18.905 




$15000 under $20000 


11 652 


$20,000 under $25.000 




$25,000 under $30,000 


15 251 


$30,000 under $50,000 




$50,000 under $100.000 


221 080 


$100,000 under $200.000 








$500000 under $1 000000 


11 1 376 











NOTE; Detail may not add to total tjecause of rounding 



Jobs Credit 

A change was matde in the (Jefinition of two of the 
targeteij groups that qualified for the credit. That 
Is, (1) a credit was allowed for any former Compre- 
hensive Employment and Training Act (CETA) employee 
hired, if he or she was involuntarily terminated from 
a CETA job after December 31, 1980, and rehired after 
August 13, 1981; and (2) the age limit for Vietnam 
veterans that were hired no longer applied after 
August 13, 1981. 

Miscellaneous Deductions 

Effective for 1981, qualified adoption expenses up 
to $1,500 could be claimed as a miscellaneous itemized 
deduction, if a child with special needs was adopted 
by the taxpayer. This child was defined as one who 
was eligible for social security adoption assistance 
program payments. That is, there was a special 
condition which made it difficult to place the child 
with adoptive parents without this assistance. These 
factors included such things as age, handicaps, or 
minority status. 

Rate Reduction Credit 

The 1981 tax was reduced by a new one-year credit 
that was built into the tax tables. This credit was 
the first of four tax cuts provided for by the 
Economic Recovery Tax Act of 1981. It resulted in the 
tax being reduced by 1.25 percent. Overall, there 
were 74.9 million returns taking benefit of this 
credit resulting in a tax savings of $3.4 billion. 

Research and Experimentation Credit 

A new credit was allowed to encourage businesses to 
increase the amounts spent on research and experi- 



mentation, after June 30, 1981, and before 1986. The 
credit was equal to 25 percent of the amount by which 
the qualified expense for a year exceeded the average 
qualified expenses during an earlier base period. 
This credit could not exceed income tax. 

Qualified expenses were those related to research in 
the experimental or laboratory sense. They excluded 
research in the social science or humanities, or the 
part funded by any grant or contract by another person 
or government entity. In addition, to be eligible, 
the research must have taken place within the United 
States. 

For 1981, there were 2,600 returns claiming the 
credit, amounting to $2.7 million. 

Sales of Capital Assets Net Gain or Loss 

The replacement period for exempting the gain on the 
sale of a principal residence was extended from 18 
months to 2 years by the Economic Recovery Tax Act of 
1981. In addition, the one-time exclusion on gain 
from the sale was increased from $100,000 to 
$125,000. These changes were effective for sales or 
exchanges after July 20, 1981. 



Statutory Adjustments 

The repayment of supplemental unemployment benefits 
became an adjustment to income in 1981, rather than an 
itemized deduction as It was previously. 

Windfall Profit Tax 

The amount that an oil royalty owner could claim as 
a credit was raised to $2,500 from $1,000. This 
credit was for the windfall profit tax already paid 
during 1981. 



10 



Individual Returns/ 1981 



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t- M < < < 



E 

3 

S|c 

ai-o 



lit 

■6 * E 

= 11.1 



Section 2 



Sources of the Data, 

Description of the Sample 

and Limitations of 

the Data* 



Contents 

Sources of the Data, 11 

Sample Criteria and Selection, 11 

Method of Estimation, 11 

Sampling Variability and Confidence Intervals, 12 

Processing and Management of the Sample, 13 

Text tables 

H Number of Form 1040 and Form 1040A returns in the 

population and sample, 1981, 12 
I Estimated number of returns for selected estimates 

of the coefficient of variation (CV) by size of 

adjusted gross income/deficit, 1981, 13 
J Coefficient of variation for sources of income and 

adjustments by size of adjusted gross income, lA 
K Coefficient of variation for tax liability and 

taxpayments, by size of adjusted gross income, 2A 
L Coefficient of variation for sources of income and 

tax items, by State, 28 

SOURCES OF THE DATA 

The data in this report were estimated from a 
stratified probability sample of unaudited Individual 
Income Tax Returns, Forms lOAO and lOAOA, filed by 
U.S. citizens and residents. The sample was 
designated at the National Computer Center and was 
processed in each of the ten Internal Revenue Service 
Centers during Calendar Year 1982. The total sample 
of 144,392 returns was selected from a population 
count of 95,520,265 returns. 

The estimates in this report are intended to 
represent all returns filed for Income Year 1981. 
While about 99 percent of the returns processed 
during 1982 were for Calendar Year 1981, a few were 
for noncalendar years ending during 1981 and 1982 and 
some were returns for prior years. Returns for prior 
years were used in place of 1981 returns received and 
processed after December 31, 1982. This was done in 
the belief that the characteristics of returns due 
but not yet filed could best be represented by the 
returns for previous income years that were processed 
in 1982. 

Analysis of prior-year returns indicated similar 
reporting characteristics, but income averages of 
prior-year returns were generally less than corre- 
sponding averages of current-year returns. This is 
due at least in part to the impact of inflation on 
individual incomes. Also, for no readily apparent 
reason, prior-year returns show larger deficits. 
Further analysis of prior-year returns is currently 
being done, but some results were included in a paper 
given at the 1981 American Statistical Association 
meetings.' 



All returns processed during 1982 were subjected to 
sampling except tentative and amended returns. 
Tentative returns were not subjected to sampling 
because the revised returns may have been sampled 
later on, while amended returns were excluded because 
the original returns had already been subjected to 
sampling. 

SAMPLE CRITERIA AND SELECTION 

Form 1040 and 1040A returns filed and processed 
into the Internal Revenue Service's Individual Master 
File System at the National Computer Center during 
1982 were stratified, by computer, into sample strata 
based on: the presence or absence of a Schedule C 
(Profit or (Loss) from Business or Profession); State 
from which filed; form used (Form 1040 or 1040A); 
size of adjusted gross income (or deficit) or largest 
of specific income (or loss) items; and size of 
business plus farm receipts. Returns were then 
selected from the sample strata using the ending 
digits of the Social Security Number (SSN) at rates 
ranging from 0.05 percent to 100 percent. 

The five State groups listed in Table H were formed 
on the basis of the combined total number of Forms 
1040 and 1040A from each State. For each State 
contained in each State group the sample was designed 
to select a minimum number of 800 returns. This 
caused the returns for the smallest States in three 
of the five State groups to be selected at the same 
set of sampling rates. For each of the two remaining 
State groups, a different set of sampling rates was 
used. In addition, within each State group, the 
sample was allocated so that the estimates in the 
high income classes of this publication would be more 
reliable. A return was assigned to one of the sample 
strata when the reported amounts for the larger of 
adjusted gross income or largest of specific income 
items and size of business plus farm receipts both 
fit into the boundaries of a sample stratum. 

Table H contains the number of returns in the 
population and sample by sample stratum and State 
group, along with a description of the sample 
strata. A comparison of the population count in 
Table H with the total estimated population shown in 
the national tables of this report will disclose a 
small difference. This difference resulted from an 
estimated 124,000 returns being excluded from the 
national tables since they contained no income 
information or were identified as amended or tenta- 
tive returns after sampling. 

METHOD OF ESTIMATION 

Weighting factors were obtained by dividing the 
computer population count of returns in a sample 
stratum by the number of sample returns for that 



*Ray Shadid designed the sample and prepared the analytical material in this section. 
Dan Trevors coordinated the processing of the data in the service centers. 

'Dumals, Jim and Shadid, Ray, "Individual Statistics of Income: Advancing the 
Closeout Date," 1981 Proceedings. American Statistical Association, Section on Survey 
Research Methods , pp. 464-470. 



11 



■\2 Individual Returns/1981 

Table H. — Number of Form 1040 and Form 1040A Returns in the Population and Sample, 1981 



Descnption of the sample strata 



Numtjer of returns 



Poptjiation Sample 



Number of returns by State group 



Group 1' 



Popula- 
tion 



Sample 



Popula- 
tion 



Popula- 
tion 



Sample 



Group 4' 



Popula- 
tion 



Popula- 
tion 



O) 



(4) 



(51 



m 



(8) 



(91 



(10) 



(121 



Grand total . 



95,520.034 



Nonbusiness and fanii (Sdiedule F only), total 

Form 1040A returns with adjustetj gross income under $10,000 



Larger of adjusted gross 

Income or largest specific 

Incotne Item 

Under $10,000 

$10,000 under $15,000 

Under $10,000 

$15,000 under $20,000 

Under $15,000 

$20,000 under $30.000 

Under $20,000 

$30,000 under $50.000 

Under $30.000 

$50,000 under $100.000 

Under $50,000 

$100,000 under $200.000 

Under $100.000 

$200,000 under $500.000 

Under $200.000 

$500,000 or more 

Under $500,000 



and Farm receipts 

Under $20,000 

Under $60.000 

$20,000 under $50,000 

Under $100.000 

$50,000 under $100.000 

Under $250.000 

$100,000 under $250.000 

Under $500.000 

$250,000 under $500.000 

Under $750.000 

$500,000 under $750.000 

Under $1,000,000 

$750,000 under $1,000,000.... 

Under $5,000.000 

$1,000,000 under $5,000.000.. 

Any amount 

$5,000,000 or more 



Business (Scliedules C and F, or C only), total . 



Larger of ad|u8tad gross 

Income or Isrgest specific 

Income Item 

Under $10,000 

$10,000 under $15,000 

Under $10,000 

$15,000 under $20,000 

Under $15,000 

$20,000 under $30,000 

Under $20,000 

$30,000 under $50.000 

Under $30,000 

$50,000 under $100.000 

Under $50,000 

$100,000 under $200,000 

Under $100.000 

$200,000 under $500.000 

Under $200.000 

$500,000 or more 

Under $500,000 



i Business receipts 

Under $20.000 

Under $50,000 

$20,000 under $50,000 

Under $100,000 

$50,000 under $100,000 

Under $250,000 

$100,000 under $250.000 

Under $500.000 

$250,000 under $500.000 

Under $750.000 

$500,000 under $750,000 

Under $1,000,000 

$750,000 under $1,000,000 .... 

Under $5.000.000 

$1,000,000 under $5.000,000.. 

Any amount 

$5,000,000 or more 



,571.074 
,596.031 



,257,539 
,917.788 

,846,685 

,510.646 

,915.054 

,953.941 

447.341 

106.753 

17.296 



,681.120 
407.853 

385,462 

256,804 

,086,187 

856.044 

187.507 

75.777 

13,206 



88.580 
11.779 



5.364 
7.872 

6.772 

10.361 

8,682 

7,543 

6,326 

6,586 

17,296 

65,581 

3,779 
3.538 

3.771 

6.457 

6,929 

6.388 

5.684 

5.829 

13.206 



632,401 
533,281 
145,469 



54,540 
72,363 

58,185 

88,485 

81.911 

29.175 

2.558 

512 

93 

99.120 

15.038 
12,893 

12,394 

20,407 

23,022 

12,863 

1.782 

624 

97 



2.444 

1.278 

71 



68 
84 

99 
162 
140 
286 
142 
143 

93 
1,166 

38 
53 

59 

126 

195 

313 

166 

119 



5,056,322 
4,457,966 
1,300.653 



513.326 
693.324 

520.155 

739.608 

544.625 

123.317 

18.033 

4.304 

721 

598.356 

108,382 
90,872 

90,990 

140,870 

113.522 

41.024 

8.451 

3.662 

563 



14.967 
8.847 



622 
905 

706 
1,11 

906 
1,206 

903 
1,076 

721 
6.140 

303 
384 

453 

863 

1.000 

994 

814 

746 

563 



4.181.979 
3.718.024 
1.134,969 



410,770 
579.716 

429.414 

619,722 

437,584 

87,244 

14,491 

3,586 

528 

463,966 

86,866 
74,006 

70,973 

107,372 

83,673 

28,837 

6,821 

3,067 

440 



11,803 

7,070 

576 



451 
777 

584 

954 

732 

810 

759 

699 

528 

4.733 

263 

315 

356 
596 
753 
708 
701 
601 
440 



9.866.724 
8.659.598 
2.426.309 



994,960 
1,309,904 

1,008,478 

1,485,455 

1,144,251 

243,558 

37,064 

8,439 

1,190 

1,207,126 

209,789 
176,098 

176,523 

287,596 

239,363 

86.367 

19.671 

9.063 

1.466 



1 7.656 
9,376 
1,217 



578 
890 

770 

1,279 

1,152 

737 

730 

833 

1,190 

8,280 

646 
573 

636 

983 
1,146 

952 
1,017 

873 
1,456 



75.782,608 
68,202,206 



7,283,953 
10,262,481 

7,830,463 

11,677,376 

9,706,783 

2,470,647 

375,196 

89,912 

14,764 

7,680,403 

1,259,045 
1 ,053,984 

1,032,582 

1,700,559 

1,625,707 

687,953 

150,582 

59,341 

10.650 



97.271 

62.009 

9.229 



3.645 
6.216 

4.614 

6.857 

5.752 

4.605 

3.791 

3.636 

14.764 

35.262 

2.529 
2.213 

2.268 

3.869 

3.836 

3.421 

2.986 

3,490 

10,650 



'Alaska, Vermont, and Wyoming 

^Delaware. District of Columbia, Hawaii. Idaho. Maine, Montana. Nevada, New Hampshire, New Mexico, North Dakota, Rhode Island, South Dakota, and Utah 

'Arizona. Arkansas, Mississippi. Nebraska, and West Virginia 

'Alabama. Ckilorado. Iowa, Kansas, Kentucky, Oregon, Oklahoma, South Carolina, and Puerto Rico, 

*Cali1omia, Connecticut. Florida, Georgia, Illinois, Indiana. Louisiana, Maryland. Massachusetts. Michigan, Minnesota. Missouri. New Jersey. New York, North Carolina, Ohio. Pennsylvania, Tennessee. Texas. Virginia. 
Washington, Wisconsin, APO/FPO, and U S citizens abroad 

NOTE: In addition to the number ol returns shown in the population and sample, there were 163 Nonbusiness and (arm returns and 68 Business returns with adjusted gross income $200,000 or more with no income 
tax after credits and no additional tax for tax prelerences in the population and sample used lor these statistics These data have been deleted to avoid disclosure of information for specific taxpayers. 



Stratum. The weighting factors were then convertefj 
to "integer weighting factors" which were applied to 
each return. For example, if a weight of A4.24 were 
computed for a stratum, 24 percent of the sample 
returns in that stratum would receive an integer 
weight of 45, and 76 percent a weight of 44. 

SAMPLIhG VARIAEILITY AND CONFIDENCE INTERVALS 

The particular sample used in this study is one of 
a large number of all possible samples that could 
have been selected using the same sample design. 
Estimates derived from the different samples would 
differ from each other. The deviation of a sample 
estimate from the average of all possible samples is 
called the sampling error. The standard error of an 
estimate is a measure of the variation among the 
estimates from the possible samples and thus is a 
measure of the precision with which an estimate from 
a particular sample approximates the average result 
of all possible samples. 

The coefficient of variation (CV) is the standard 
error of the estimate expressed as a percent of the 
estimate. Coefficients of variation, computed using 
a sum-of -squares method, are shown for selected 
frequency and amount estimates and appear in Tables 
3, K, and L of this section. Estimates of the 
coefficient of variation shown in Table I were 
computed using an upper limit formula based on the 



sum-of-squares method. These coefficients, appli- 
cable to frequencies only, are meant as a general 
guide for use when computed coefficients of variation 
are not shown in this report. 

The sample estimate and an estimate of its standard 
error permit the construction of interval estimates 
with prescribed confidence that the interval includes 
the population value. For example, from Table 1.3, 
the amount estimate, X, of State income tax refunds 
is $4,371 billion and, from Table J its related 
coefficient of variation, CV(X), is 1.2 percent. The 
standard deviation (error) of the estimate, SE(X), is 
needed to construct the interval estimate and is the 
product of the estimate and its coefficient of 
variation: SE(X) = X • CV(X) 

= ($4,371 billion) • (0.0123) 

= $0,054 billion. 
This SE(X) value is then subtracted from and added 
to the estimate, X, to construct a 68 percent confi- 
dence interval estimate. The interval is calculated 
using the formula: (X - SE(X)) < Y < (X + SE(X)), 
where Y is the population value estimated by X. 
Eased on these data, the interval estimate is from 
$4,317 billion to $4,425 billion ($4,371 - $0,054 and 
$4,371 + $0,054). A conclusion that the average 
estimate of State income tax refunds lies within an 
interval computed in this way would be correct for 
approximately two-thirds of all possible similarly 
selected samples. To obtain this interval estimate 



Individual Returns/1981 



13 



Table I. — Estimated Number of Returns for Selected Estimates of the Coefficient of Variation (CV) by Size of Adjusted Gross 
Income/Deficit, 1981 





Sae of adiusted gross income/deficit 


CV 
(percent) 


Under 
$15,000' 


$15,000 
under 
$50,000 


$50,000 

under 

$100,000 


$100,000 

under 
$200,000 


$200,000 

under 
$500,000 


$500,000 
or more 




(1) 


(2) 


(3) 


(4) 


(6) 


(6) 


0,6 


55.926.900 


47,114,200 


{') 














a? 


41,089,200 


34,614.500 





(^ 











O.B 


31,458.900 


26.501,700 


(^ 


« 









ility 
this 
sample 


0.9 
1.0 


24,856,400 
20,133,700 


20.939.600 
16.961,100 




5.474,200 


fi 


979.700 


ft 


237.300 


1.6 


8,948,300 


7.638,300 


2.433.000 




435.400 




105.470 


« o o 


2.0 


5,033,400 


4.240.300 


1.368.600 




244.900 




69,330 


!o « ^ 


3.0 


2.237,100 


1.884.600 


608.200 




108,900 




26,370 


ng V 
eturr 
e in 


5.0 


805.300 


678.400 


219.000 




39,200 




9,490 


7.0 


410.900 


346.100 


111.700 




20.000 




4.840 


Q. tU 


10.0 


201,300 


169,600 


54.700 




9,800 




2.370 


No sam 
since al 
stratum 


20.0 
30.0 
35.0 


50,300 
22.400 
16.400 


42.400 
18.800 
13.800 


13,700 
6,100 
4.500 




2,400 

1,100 

800 




590 
260 
190 


40.0 


12,600 


10.600 


3.400 




600 




160 




50.0' 


8.100 


6.800 


2.200 




400 




90 





'Use this column lor estimated numbers ol returns which are rwt classified by size of adjusted gross income/deficit. 

^he estimated number ol returns is greater than the total population. 

^Estimates with CV's ol 50 percent have standard deviations which are about one-half as large as the estimates themselves. 

NOTE: This table is applicable to frequencies only and not to estimated amounts. 



with 95 percent confidence, multiply the SE(X) value 
by two. (For these data the resulting interval would 
be from $4,263 billion to S4.A79 billion.) 

Whenever a weighted frequency is less than 3, the 
estimate and, in most cases, its corresponding amount 
are combined or deleted in order to avoid disclosure 
of information for specific taxpayers. These com- 
binations and deletions are indicated by a double 
asterisk (**) and by a dagger (t), respectively. 
Estimates based on less than 10 sampled returns are 
considered to be unreliable. These estimates are 
noted by a single asterisk (♦) to the left of the 
data unless all of the sampled returns are selected 
with certainty (at the 100 percent rate). 

A dash in place of a frequency or amount estimate 
indicates that no return in the sample had that char- 
acteristic. A dash in place of a coefficient of 
variation for which an estimate is shown indicates 
that all returns with that characteristic were 
selected at the 100 percent rate. 

Further details concerning confidence intervals, 
including the approximation of CV's for combined 
sample estimates, may be obtained by writing to the 
Statistics of Income Division, D:R:S:I, Internal 
Revenue Service, 1111 Constitution Avenue, NW, 
Washington, DC 20224. 



PROCESSING AND MANAGEMENT OF THE SAMPLE 

While the sample was being selected, the selection 
process was monitored by applying prescribed sampling 
rates for each stratum to the population count; for 
that stratum. A follow-up was required to reconcile 



differences between the actual number of returns 
selected and the expected number. 

In transcribing and tabulating the information from 
the returns in the sample, checks were imposed to im- 
prove the quality of the resulting estimates. Incor- 
rect or missing entries on the sampled record were 
altered during statistical editing to make them 
consistent with other entries on the return and 
accompanying schedules. Data were also adjusted 
during editing in an attempt to achieve consistent 
statistical definitions. For example, a taxpayer may 
have reported director's fees on the other income 
line of the Form 1040 return. If this situation had 
been detected during statistical editing, the amount 
of director's fees would have been entered into the 
salaries and wages field of the sample record. 

Quality of the basic data abstracted was controlled 
at the processing centers by means of a continuous 
verification system that used computer tests to check 
for mathematical errors and inconsistencies in the 
return data. These tests were performed while the 
returns were still available to aid in resolving the 
error conditions. Prior to tabulation of the data at 
the IRS Data Center, additional computer tests were 
applied to each return record to determine the need 
for adjustments to the data. Also, as a further 
check on processing, the IRS Data Center conducted an 
independent reprocessing of a small subsample of the 
returns previously processed for the study. 

Finally, prior to publication, all statistics and 
tables were reviewed for accuracy and reasonableness 
in light of provisions of the tax laws, taxpayer re- 
porting variations and limitations, economic condi- 
tions, comparability with other statistical series, 
and statistical techniques used in data processing. 



For more details on the techniques used to process the returns in the sample, particularly those steps designed 
to ensure the quality of the statistical data, see: 

Kilss, Beth and Scheuren, Fritz, "Statistics from Individual Income Tax Returns: Quality Issues," 1982 
Proceedings, American Statistical Association, Section on Survey Research Methods , pp. 271-277. 

Sailer, Peter; Hicks, Charles; Watson, David; and Trevors, Dan, "Results of Coverage and Processing Changes to 
the 1980 Individual Statistics of Income Program," 1982 Proceedings, American Statistical Association, Section on 
Survey Research Methods , pp. 452-458. 

Durkin, Thomas M. and Schwartz, Otto, "The SOI Quality Control Program," 1981 Proceedings, American Statisti- 
cal Association, Section on Survey Research Methods , pp. 478-483. 



14 



Individual Returns/ 1981 



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15 



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16 



Individual Returns/1981 



^ a> en — CM (c CD oi/i^ocD oiT-i^toPi ^cyo'-in cy i en cu >- ttomoo 

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Individual Returns/1981 



17 



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tt ojini^oo otDcnr^T- i- t\j v r- o oi — c\nDm ^ to •«■ c«j t- i^ ^ oj o o n to 
T^ «j r^<Drrcgc\i cjoooo cJ»-^d6o oJooioJoi ■^"■>rco'>rcJ ci^^dd 



CM ffi V CM CM o c^ r^ r-- occccnin »-^^oo oooor^O) o^eooo 

^^^CM CM^tfltO^- (OiD'-'Tf^ UlOOinOXD (Dr*-'^CMi- (O^CMOO 

^ ■ij-cM'-oioi oi'^cricMi- »-c\JT-T-d ddo>oio> ^"o-cn^cM co^^dd 

1- ui CO en 1- 1- 7- -I- ,- 1- ^ ,- 1- ■.- ^ ^ ^ ,- 



00 r»- oj coin 

CO r- (D CM ^ 



n p^ eo CO oo »■ 



N. coco to o 
CM into o o 
todoir^ ^ 

CMPJ '-CM'- 



l^ 



comcoO'- co^N-cDin V'-oir^co r^cocncjtn ^ oi m ^ o i-to^oo 

cooicncDLD o)(DOOTr co h- cm co to (O V CO O) r^ to co v f^ ^f cm'-cooo 

oioicri(DC«i cdoJc\iuio> ■^rtd-^'irico cijcricvidtb oJtJ)r--:r-''T r^ocodd 

■<S-cncOCMCO CMCMCMCMtM CM CM CM CM CM CM CM CM CM CM 



or^CMiDCO r^^vinin CMT-cjr^oi cncrtcotocM co r- o o cm co ^ 

poioi^co -"OOih-r-. r-^iouicDcD tO(Dc\i'-;-<j; pminco^ cmt- 

ddoidr^ ddddd r^OTriri^' ^^cir^r^ doir^r*^^ f*^c 

mOKO-* ^TTCMCMCO CM CM CM CM CM CM CM CM CM (N t- 



CM h-CO'-f^O tOOTi-iniO CMCOr^CMUl COOCD'-T- C00)'-'-0> cococooo ^ 

CO co-^ixicj^ r^inptO'-; incouicor- cyojio^h- r--tnintpif) cocotnoo co 
^ oi-r-^ daiai a>ttimc<iai aivr^iO'^ dd^'ihto oooicoi^^ tococMod ^ 



CM OTfr^Tj-T- CMtDOlOO (Di-^mf^ (DCOCOO'- COOtOCO'- OJTJ-COOO 

»- CM h- ■»- CM ui r*- to fflifi CM o CO CO o 1- -v m ^ r*- in '-^-intoco cocoinoo 

1^ td^^irioi oi'^CMOjco cotoojaiih ^r-ihiri^- oioJtbr-"^" (dcocjdd 

COTTVCOCM CMVCOCMCM <N '- •- 7- t- CM >-■-»- '- 



coo r^ r^ 7- 



S = _ 



to o) ffl m CO CO CM i- 



___ cO'Vcooico ■<i-c\jcMOO « en oitococncD ■woococoo r^'-cnoco ojcMO-<rr- o»-t0'-'v iocmcmoo 

rxDinm'- cO'-cd(d<o (O^cmoo ^ cm h- tj o en p pinppp p(pa>pr>; cM-^pp^ ocMpr^co co^cMpp 

-dddd ^ in CO ^ CM co^^-^dd *- ^ ^r ^ oj r^ ^-^ ^iriiricoco cmco^cM'-^ cm '-^ ^-^ d d iriuico^cM eO'-^'-^dd 

7- in ^ CO CM CM CM •-»-•- •- ^ T- »- »- »- »-»-*- ^ T- 



p CMpcoin 



« o 



S3 



E a> 



»-eor^i-cM cotooffito cMor^^-m cMcoCMajd) in^Trmoi cMcomoo tn co oocnor*. o*-CMeo»- *-(Of^^o cna>CMveo oir-inoico cneor^oo 

incMi-cDO ino)^^^ '-oi'-inr«- cof^'-mco oo)a>oco ^in^oo co oi oocoooi ^^tO'^co o)r«--"-T-(D tor^T-fflco cmcocmi-«-cj> mr^^oo 

oJiricbcMco r^^ddd ^ cd ddf^^oi oioicMdd Tiintbiri-^ tjicMihih*-^ dibdcMco r^^^ddd 

CMCMCOCMCM CO ^ i- ^ CO O) CO Ol O) U> f^ <0 CO ID m in U") tt tofoi^mco C^CUtTCMCM CO ^ 7- 



CM inininr^Tj- ^ m -^r to in ^ ^ m ^ co in m ^ -^ in cm cm t- ^ t- 



oioio) f^ f^ r*- to to m V m V CO co in ^ ^ m cm cm »- ^ ^ 



^ cMi^ h- in 
^ in in CM ^ 
dr*^ (d in to 

^COCMCO 7- 



co cnco T- CD 

p p '1 pp 
ai tt d CO u 

T- C\J CM CM 



cpcooitoo CMin^too) in'-T-(Oco tocycO'- 
<D'-TroOOO O<DC00)m coocococo OCOOlCOi 

cooJoitj-'d ai r^ -^ -r^to iridiri-^d (<N.Trr^cM 



MCMtJ-CO CMCO'fl-CO'- ■^TCMCMCMCM CO •- CM CO tO •- - 



CMf^'CC 

ominc 

cndto cdcooidd 



oj comcococM CO in CM in to cof^r^vv ocO'-'-o o ^ to to »- oo^oo 
CO p^ 1- p^ Tf (D r^ O) to f^ tt oO'-cmoc\j in v co ^ m h- co in •- o cootnoo 
CO d (d r^ d CM dcodcoco cbcor^oid cMiriihcotb in i-^ en d cd cd •<? cm d d 



■V f T -ij- -^ 



r-VtOCOCM Tl-CMCMCMCM ■* CM CM CO m y- ' 



^ ^ CO CO Ol 

O) ■v to oto 

ih d CM CO '- 



o 
o 

N 
0) 



O)incor^co cor^tococo cmcoi^cm»- coinr^cooi ^coocMin ^r^ooo r* r~- 
oittocoo) oo>or*in cocoovt- cooocovco cocnr^co*- tocj'-oo co c\j 
T^oiiricoco eO'T^cvii-^r^ ^-^cmi-^cM'^" ^-^dddd ■^^■wco^cm cO'r^«-^dd t-" in 



cocOt-co*- cM'-'-oo ^inco^CM co i- •■ 



si 
is- 



n CMcocMCM^ cncMCDCMr^ cM-u-coinm -^tocg^o i-r^-f^co*- omooo lo m -^ o co tt cm cM'-mi-o tocMOi^o> tococoh-r*- ooitocor- i- to ^ o o 

p ^ppr-^i- pCM^i-;p nr-;p^p- opp^^ tDcoT-;^^ i-inr-.oo go r^ ojco-^ojo pincnpr>- pcocM^in op-ipp N-op^rp ppr--oo 

^ ihcdcodtd cdcd^CMih '-^^(dtd-^ ojdcb'-iri td(£Jco^-<T ih'-r^dd u> in td^tdcMiri tdddcjicd cdd^"(00> a)^-d^ln tbrvico^'j- iri^r^dd 

»- (Dcoininco to to ^ m ^ tocococMco cococmp^co i- >- ■■- t- ^ cmcm ^ cnh-totor- mmioinm p-ttttcmco ^cocor~co ^ t- t- .- ^ cgcM 



in m f-coh-cocD cocncncooi 'o-inini-i- cmoxooo mcococom ococooo ir> in 'jj-cmcmcoco mcotooto p-cmcmocd ajcoinr-T- (otoinoco oaar-oo 
"00>'-coo coocn»-co invincMTf >- to cm ^ oj rv.oicoo>tD rocMOOO eo to en in rr to cm cocoinoiCM coidoot- tococnCMin o »- ^ o to encvjenoo 
oi to 7z*D^.t>.Q ?iCr-r:ded tdr-'T-^CMi-^ dd'^T-^'-^ cdcdtotdco iricj'^dd ci ■^ toojdtfr^ P5:!^5:?> P ?!?:?>?> SlENri^^r: doicdr^co iricvj-i-^dd 



fCMCMCO CMCMCVJCOCM CM Cg CM CVJ CM CM CM CM CM CM 



f^ tTCMCJICOt- (O 7- cm CO CO 

(M CM ppCMpT-; T-pi-ipp 

eo d cd'-^iri(Dco ^cmcocot-^ cvi^dcoeo ^ihi^inr- cri en co ^ en cM^-cddd 

7- CMto-^eo^ r^m^toin ininmtoco cocDcococo i- ^ «- cm »- 



•CCOCMCOCM CMCMCVICMCM CM CM CM CM CM 



»- 03 (O (D TT 

Tj- (O 03 to CSJ 

»3- en d 1- d 

7- CM CM Tf 



(3> in CM to c 
O to O CO ^ 

^ 1-^ d ojcvi 



in T- p- ■- CO 
in in en Ol in 
en in CO CO CO 

IN CM 1- 



• r. 



11 



T- o) incocoo-r- co^CM'-'- mcMco^O) tO'-^meoi^ o> v »- p^ o) cnr^inoo 

— ^ ppppp pcMppp i-^popp^ y^^CMp h-m^cn'- pTt-ppp 

eo <D r^oioo^co r^oioi^'to ^oj^i-^p^ eri^iricMi-^ •-^cMcdoJiri cdcocodd 

T- r^ eo CO CM to U) CO CM CO CM cocmcococm cmcocmcmco 7- 1- 






5: ° 



c 

0) 

u 

* I 

o - 
O _ 

£ 01 



' c 0000 

• — -0000 

• !2 -°°°° 

. o o cm" co" ^" in 

■=: c ou»WM(A 

J3 D) O ._,_,_ ,^ 

O -D T-' <1) <U 0) <U 

*"_ « *'* E "i c c 

« W ^ 3 3 3 D 

C =• "DOO O O 

3 S COO O O 

*- ™ 3 0.PP 



00000 
00000 
0000 ■ 



00000 
00000 
00000 

"cm'co"' ' 



iO ■^■^^■^^ T^T- 



00000 
00000 
p o_ o_ o_^ o_ 
to" r-' co" en" o" 



■oog 
000 R. 
0000 



00000 



Q Q] 0) d) d) 

C C C C C 
3 3 3 3 3 
00000 
00000 
00000 
in" to" P-." CO O)' 



yuAVty^m mvtviViVi Vimmviy 

ffiOOJIUtU (UCUCDtUIl) (UlUOlUa 

■0*D"DT3T3 "DTlTi-nTi titit-itit 

c c c c c cc___ 

33333 33333 

00000 00000 

00000 00000 

00000 00000 

o" ^" cm" eo" ■v" in p-.' co' tn" 



c c c c c c c 

3 3 3 3 3 

00 000 
00000 
00000 

o"irio'o"o" 



c 3 3 3 o 

= 000° 

0000". 
00000 
°do"dg 
m o o o "-i 



tfHAtAfBff) tAViViVilf) 



c 0000 

■0000 

« ,0000 

o o cm" eo" ■«■■ in 

en o ^ 1^ ,_ ^ 

— - 0) lU 0) 0) 

O tfjT3T3T)T3 

5 £ 3 => 3 3 

=• T30 O 00 

y c o o o o 

™ 30 O 00 

O ^ T-" cm" co" ■«■' 

z. tAfAtfiynA 



00000 

o 00000 
00000 00000 

SSSSg ;2!"2;s 

to' h-' cd^ O) »- M (/> M (/3 (A 

wyjyjtfjw ^ ,^ .^ t^ 1^ 



c c c c c 

3 3 3 3 3 
00000 
00000 
00000 



3 3 3 3 3 
00000 
00000 
00000 

0" --" eg" eo" ■v' 



■ooj=e ■ 

o o o H. - 
0000 . 

O O O ". Q) 

o cMin T- c 

1- (/>«>(/) o 
Vi ^ ,^ ^ P 

i_ <D m 03 *- 

__ _ _ _x)cicic:" 

c c c c c: c:cccc C3330 



00000 
00000 
o p o o o_ 
to" I*-* eo' en" o" 



00000 

00000 
p p p p p 
in* 0" o" d in" 



33333 
00000 
00000 
p o_ o_^ p p 
m" to" t*-" 03 o" 



33333 
00000 
00000 
00000 
o' in 0" o" o" 

CM CM CO TI" 



-^000^ S 

O O O O H. c 

00000 o 

odo"o"0 c 



£:■ _ 

CD . 7- tfl 

E « w 

cO .- 0) 
^013 c 



WVUftVH/* iAVHAtfUA tAfBt/ilAyi 



- C 3 

inwj ~ - 

c ^ o o 

3 <1>S° 

2^ in 



a3b - 

C 1- ™ 

3 O ^ 

00 "5J 

00 ^ 

00 " 
in d 

- CM 



Wlfl I 



18 



Individual Returns/1981 



1 1 

§ « 



p) pjc-cor^ (ocjcM- 



cotoom-- nr^to*-^ r^ <d •- uj -^ 
sjoicNJioih p^cgoticjtvi cj^c\jc\iW 



1 V CVI '^ CM -■ 



inm-<r(oir) r^ m ■<» o o ex tvjmioui*' 



o CO oocncoco coaxocoao oor^r-KK r-r-h-ooi^ concycocy mcvjcooo 



m (D'-r^ui'it tnocMvo) moitn^a to r^ cm oi kfi o>oh*n»- ocoaioo 

K a>q^(Bn cjcMcon*- ^-■^cnoh- a)i^(Ocy^ •-■vr-ooo a><j>'-oo 

r*.* ^oi^iNeb ^oc\ioo oicdr-^oor^ r-"r~r^<o^ cococvimco uicvjcooo 

^ (D en r- CN 1- -^ y- ■^ ^ -^ 



CMCOOCT'- 



- - - TwtoOO 

(D in^tbioiri uitnthuSuS >ri kh tri to to cocococoh- cocoojc^cy ^wnbo 



D 1 «> V otnco*-(0 n r^ O) c" 
Dtptom o>(D--'-a) (O tn m 1- 
-i-^oaJ aiocor^cb cc (c cb ^^ to (otoibt^i^ ncocMcocNJ ^c\ic>oo 



CM CM CO (Din 
Csi CM CM c\i T-' 



» CO I- ocn — •■ 



•-oO'WincM i^minoo CB •- ocor-tpto 
0(Mr^(D<0 UllftCOpp U» •- --OtDOf^ 
CMPJ^CM^" CO^CMOO C> V ^COC>CTit*- 



^ ^^^o 



r> CO '-OJCO'-'- coojin^cM cMin»-^« (DojooO'- 

o * r*. as liup o CO V ffl O) f^ mof^coo (Oio*-cmco 

CO uS o> CM oi CM O) -^ eococJi/>0) (d^csjcyo ^ td o cm ■- aic^ddd 

mmco ^ (D ID ^ <D (Dvmcom (ocoffl-wf^ cm co co cm cm t- t~ t- 



: s; 



- r^ ocoojocM coiOO'^ 






m (Deooor^t^ ^r^incj'- r^oconin 
t- tocvj'-mcn tn in CO ^ p ctkvicD'-'- 

r- nvc^cNjcn nc^ojocM (^cucimn 



oSSmS 

ri V ^ ui to 



•D 

a> 

3 
C 

C 
O 

o 

I 

0) 

E 
o 
u 

c 

in 
w 

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(9 

•D 
« 



■o 

< 






< 

c 
n 
« 

E 
o 
u 

c 

o 

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0) 
O 



O) ^ •-COOICOCD COI^»-(D(D CMCOCDtOtn OCDCOf^O C»a>--OCO inh.(DOO 

(0 CM mscnou) cocmcmi^o) oooi^o ■* in in (d ■v toocooto •- v o o o 

W c> -wcocMiho iiir-t^ aim (bai^dco cooicocji'^ ojcovcocm cocncboc) 

r- itun-wn coincococo cococococm ojcmcmvv ^cm'-cm*- '- 



in r^-CMOcocM cj) co cm O) co "-cm^-vcd eo cm en r- cm (OCMcootm «mo)00 

ffl io^oa>oi mvcpojcD (O r^ co co cm cjjcD'-coco h- o cm m r- coinppp 

r- ebcoooj^ •-cMcoaJv ^obcnscb oocovcoeb cyobihvcM cboioioo 

»- 0)f^ <oa> loxr^inv vvcococo CMcocomco CMf-'-cM*- »- 



(O'-tOOCM 
CO O) r^h-o 
o) or^ cM<c 






in (ocDOioMco r^cDCOcni^ coogocotp -v co cd cm cm en cm ■<- m co r-'^cooo 

eo r- o ■- 0> '- r^'-'wooo cooO'Wft to t^ f^ i^ ^ (d <D « »- co (oocooo 

d cMibcMcbco ^■cdcM--' cMcdcdr^*- cotbcvj'^tb ^csidcof^ -^^■cdci 

»- COCOCOCMCO COCOCOCOO CMCMeMeMCM CMCMOiCMCM ■<- ■^ ^ ■<- i- 



■^tmomtn to oo co eo co coo)inin«- n o t*- o o ajcvr-r^CM 

r^cyoto-- ■*cocoO)<D cofDOOin cdoocmco f^coov-w 

^ipci---- (D »- kri r^ •« dco«>coco tnoiihtDr^ cgcocicor-^ 

o>OT r^ (D r-tom'^v cococococg cmcmcmcmcm '- ■^ w- i- 



r ■« oo 10 



CM <D O O) CO CM a 



r^ CMO e» CM 



t^ oi^^^in ^cMcocM'- i-ojajfflO) Kr^r^f^o) i^r-intoco tncMCMOO c* o> 
eg incgcMCM cmc\j«-cmcm cm •-•-•- »- •- ■- •- »- »- v 



1^ cor^ en 



If) CM CM o o 



COO) 00 r^ CM 



II 



D OO W 



r r^ p^ CO (^ <D CO CO m ooaotoro^ <o cm cm o o 



CMOOCOCM CMCOCOOO 0)0)^10 ^^ 

mocMcoo vtfi'-cD'- wa)o>K»- v» 

(bnoid^* oiffloiincvi otrioooo-^ oir-co'>rtb oocbcoi^'W^ (Dcmcmoo 

OJCOCOCOCM CMCOCMCMCM CM •-■-•- •- y- y- •- y- y- 






SCO (D OO -^ -. 
_coy<p'*coo> 
»- to r^ih-^^^ -^dddoi oidddoi oioioioiat "ffvco^cM eo^«-^cid 



or^comcM cMf^cM"-^ cotototoco cnr-*-*-CM ooo^oo oioimoo 

r*-0D^^'-cM cMOpin^ cMpp--<o •-^^CMUico yinco^-- (pcocMpp 

^do6<DOi cri^cocM^ '-CMd»-d ddoioioi Tj-^tco^CM co'-^'-dd 

mcocM*--- ,-^T-T-T- ^^^^^ ^^ 



B? 



ll 



c 
o 



c 

0) 

u 

£ I 



.2 i 



^ opto^o comh-coco co<ocMin^ coftjcoeor^ cocm^-cmf^ mvoioo 

CO o)tf>ina>(p in-^of^CM h-c\iin^05 p-^opcoin p^-tfinmcD o-^moo 

^ •-'-OOOI^ (J)i/)CO'-0O 

CMCMCM — »- ^-CMCMCM-- 



u> y~ V t^tfiinio cocov*-co oincMCMCO f^»-oo<D vcoincoo) mmoiOQ 

fo to •-to^o^ (D"-^cMCo oitpm^r^ r^r>.pO)co ^ininintp p^uipp 

toco coKco^fD tboitbr^'j t^cocmoo ^ r^ tbd^'Tin cri'-cot^-co -^tboiaj-w d^^^iv! aiaitDt^xf r^cocMod 

COnWCOCVJ CM^TCOCNJC *' 



CM — ■^ <- '- CM »- •- •- <- 



^ to r^ to 



r>r^(0 O'-tJ><Ct0 ooor^oJ o CO ^ CM o 
-OO otoojr^'- •- CM ^ f^ o o^CMtom 
r CM CM cModdd d «- d o 6 aidaiaiai 



no o ^ (Doo 

M^ tS ^ CMOO 
t CM CO r^ ^ dd 



■•- 0)CMCO'VCM CMOCOf^r^ ■*(DtDCOlft 

p r^vn^cM CNJ^lT- ' ^" 

^ ^CM'-^cjitji cjJ'ffcocM'- »-cM»^^d ddaioid 



ivcM eo»-»-oo 



t OtOO 

- inpp 
^covd odo)dr*-^ r-cocMdd 



lA r^ ^totonm »h-^ocM o» ^ •- cm 

n CO — to^p^ p*-^rMCO ^ 

^ r^ to o ■- 'I in oJ ■- to 

CO^^COCM Cyrj-COtM 



-co •- iDoia 






<c cMCor- »- 
too ^co V 

CO d 1^ r-" " ' 



OO i-oo>>^<D o*-o)CMto (OOOr-eo •-covcmo oomtctoeo o ^ to o o 
^ oitncooo o (o a> r^ •- •- cm v r- o O) — cMtCin ^r to v cm >- co '» cm o o 
<o r- to -v CM CM CModdd d'-doo oioooxn v -w to -v cm to •- — o d 



-. , , ^OOOOO) ov 

■ »f) p r*. p in •- V rv mcoinaito ©r-vCM"- to v 
^ ^ ^CM*-0)0) 0)VtOCM»- "-CMi-T-O ddoJoJtJ> ^■^to 



§g 

CM CO ■- '- d d 



■ " oog - 

. E . ooo". 

O OOOQQ QOOOQ QQOOO OOOO 
• O _ OOOQOOpOpOOOOOQQOr-,,-:0 

. C PQOQ gOOpp OOOOO OOOOO OOOOO dOO'^m 

ui S S S S S S S S - »- cm' co' V kn uj K OD tjT d m" d dd^ o cm m t-' £ 

, J3 '='.'='.'='.'-'- °°°°o ^ .- ^ ^ ^ ^^^^CM CMcO'^inr-- .-wwwo 

o Q CM CO ^ m tp r^ o n '- mwmmm miawmm wmwmm tA ^ ^ w f 

■ ^pWWWW WMMMM _k._w_ wt-w^i- k^.>_w ^©OO) 

S o>o,.,_^._ s-i-t'-'- 0)010)0)0) oowtDO) Q)Q)o>oJO) aJTa-DTJ?; 

-D ^«a>0'Q) 0)©®©© TJ-CD-DTS -D-OTJTST) -DTJ-O-O-O "OCCC'-* 
— S •a'O'O'O'D "D-O-aTS-D CCCCC CCCCC CCCCC C3330 
^— ^CCCC CCCCC 33333 33333 33333 3„„„0 
g « £3333 33333 opOQO OOOOO OOOOO 0° 

1 f ?8gg§ 8§g§S ggggg ggggg ggggg g§S|g 

• ft =°.9.°° P.9.000 d-'cM'co'n" tnfo"r--"a)en d>^ddd in"o5o° 

E ° "-"-eMco^ tntor^cDO) ^ r- *- »- 7- t- -- ^ ,- ,- cmcmco-^ui r^^CMm*- 

_ Z MWMMM MMWWM MMMMM MMMMM MMWMM M M M M (A 



OOOOO 

- -5000 
5 p p p 

•- CM CO ■v in 



OOOOO 
OOOOO 

o o p o_ 

10' r-' (C oi d 

^ — -- .^ CM 



a'D -O -DTD 



© © © © © 

■DT)'ax)-o 

CCCCC 
3 3 3 3 3 



■DT3 ■D'D -D 
CCCCC 
3 3 3 3 3 



j^ -DOOOO 

a c o o 00 

™ 30000 

o ^ ^" cm' co' -w" 



ViVH/*tAiA MMtAMM 




3tAtA(A<A li 



Individual Returns/1981 



19 



SCiJOO 
OiOO 



■V mooitt 



^_w -=-;-JS'" w^iO^r- r».oo)op ntomoQ e 

nmoi lO'^ciitDU) rvm^or* ew^o^Si i-o)0)00 a 

>fJ53t:<5'^ citDiritduS c\ic\icDa>in iriojcjoo ci 



8 5 Qor^'-eo ncow^n q»-<po^ i-(p<Dio(D (MC^J^-^JOJ '-mcooo e o h^T-^iof^ *-cnin»-flO ^(ootno oit-t-p^o uimiocMCM cMtocsoo * 
p incotDoiin cNjoiTT'-ftp copoipK p«'-'i;03 oqoqtni^'C c»mr*;Op w ffl ^■wtpr-.oi qeqotoh- toptnoii^ cjouiO'C CNJOt-vaoin <noiP-oo a 

^ eti fnr^r\fr\Ji/i iaai«rf\jm ^r\jmr^rvt «-/^f^mm f^ ft% tn if\ r^ vr>*^i~^r*^ ^ ^ rn ^*. rri i/^ ^*. ** rvi frt <vi rr^ v* in ^ -^ .n -* a'i ! <h^ Ai .*: ^i: ^ .^ ^ ^J ' ^^ ^^ .^ 



nnjCMCMCVJ CMC\JO 



OOCOCDtDCO V T- ,- O O M 



rw-r-ocM oxown ^ »- t- o o m 



3' n <p (p r^ n (p a 



50) lOCO'- »- P^ 



(Doo (O W Pi Oil- ■vat i-o>>noin 



conmoo n o> 



-o»Oi*e> 1- to o o o 

nwcjo) ooitooo 

- f^ r^ ■^tfjcypjd) oipjcido 



yC\j ^^^^ 



won P)(\i 



<D p^or'.wo or-x 



iS'i'^S 2t:225i! 9^^22'G """iP'"!; £3Wc\ie>j ga'ffQO ^ y- scocoh-n ■^pjnoir^ •V'-rftP'- toaj^r^tp mi^oonn cyc-foo *- 

BWin'r-CNj oonqpo) w^pmin ^f-rji-;a) p-wcy^o ort--oo tA c\j <j>cooeD<\i a-vwoio 0)"<r«>'?a) ■^uitomft ■cmSino omr-oo in 

ni-i.mru «t>mmru_ mfn_fnm ru^mii^A rt:,*;.^'^.^ .nnlA.:^^ <«] _; 'poj'r-'adn kh^i-^tOU) (DCp^O>0> 'fl^Or^O Oioir^OO'^ COCticJOO f*^ 

ftOKDCO-* CTCTOCMCM CMOicgi-CM CMOJCM'i-N 



<D WOJOO W '- 



OOOCD N 



3 in ppopS pooocn i^oooo 



)^p(DO> oir^ojojtn Q^tpop n m ooooo oQoo^ 
-yptoiD cpoippp <prs.ppp n V ppppo ooopo 

n CO 



8(cpop OQOOO) a>aooj'-m o-^r^oo ^ 
ojppp pppop coppi-ip pr^i-oo !«» 



52 

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o» T- pppop woQpr^ w<pppp -vv-ptno} a> 

« CVI pppOlp pppOp r^^OOO pyOCNJp CD 



in o V o) r*- 1- uj 



<o m 0000)0 aooog 



11 



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o) f^^wpp w CD ooppo ppppi** ©<oppp ppomo) ocDncDO) 
^ ^0)000 o CM ooooo o o o o 0) ooooo o o o oj CO oo w ^ r^ 1- 



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, oo op p p r>; o> tfi CO p O) p *- *- ^ o 1- CM CO p h>i CM n CM c^ o> 01 <D h"- •- CO kn oocooo 

CMn«-^irir^ r^in»-^cooD tncMnapr>^ n^iricopj 

no'VtDtn CTinh-'vcM ncspi^CM coc^cMntn 



cooxDtn mcMCMoo 



-cocBODtn tncMOioo m 



(O V OCVJP) 
V V h- CO r«. 
pjoeoid 



3PJ O'-r^mw mc\jonocn ^(pi-r^»- mr^to^m ocn^pp o m r^c^^ior^ r^ n o o •- vcupiom 

— cnvinppi r'-incn^'-; pcpcviCMi- cncipcoT- ^(p^po p in yr^tpr^p Okntop*- i^'-ocMcy 

W(p*-»-^ cor^coi-^cNJ p'-Vaic^ (SoioicMoi cdcduicdcri Vt-^^oo c* i-^ tpCMcninr^ -^i^crjtdr*^ cnirioiciiri 

. _. -. ^ CO r^ CO m V ^vcncMCM cmcmcmcnjcm 



CM CM CM CM CM 



Si-Vaic^ (SoioicMO) cdcduicdcri 
CMCMf-Cy T-f-f-CM'T- 



oor-CMO 
oioomco 

'-" CM r^ ■* "-^ 
CMCMCgCMCNi 



-m<»f«- oicou 



Din»- •-cpCMOcM n^mocM pcocopp r«- r^ cmco-vW'w T-vpp-p ooi'VCMin »-u 
D<pp T^CMpr«-;cn pcnp^p ope^pp * cm r^p-ccMp cgcoojcno r^ftiaxotf) inc 



O) oi^CMr^O) oiocMQir- mcM^n^ ooir^pto cmvcmcmcp ain 

inoncnCM ^CM^fijCM CMC^COCMCO COCMCMWCM -r-^-r-^ 



moo M 



00 in nc^ CM 



CM >- ffitncM^m cptpcjoco cMpopm CMincMor- >ncn^(Dr«. m^c^oo 
*- r*. p^ppp (pr-:(pyui ppi-;inp ominvK <poowm-v raotpoo 
**^ ^ t:??t:3tri ?^riririP ?>!?^r"!'^? r^ri***® cb®(pr^c^ 't^-^^oo 



tnvinco^ »---uiT-<n ^cocgpo mh-ojoic^ r^trrjino mvc^oo 

o) CM cp CD o CO ^ CO oi 1/1 CM a> (D in (p 1- m o CM r>> oor^-r^m oiootooo 

cDcotpcbo) in ^ (S uS ^ r^ in ^ ob (O ^ ^ or^ai oiaitDr^ri ^^i-^oo 

lOOTinnC^ CTPICMCMCM CMCMC\i»-CM CMCMCMt-*- 



Si- T- ino> 
r^ V in CM 
CO o a> oo CM 



CM m CO r 



CMC^C^OCM CMCMCMO 



n o)« CM ^ 
h-cMpCMOJ piPCnino c^i-^ocJO) c^ipvoo 
cmoJwcmt- cmcmcmcmo *-•-•-— — 



■^psmpp <o f^ coincnott) ■•-oot 
incMppp * in pcMpo-r^ ojpmu 



o)<M--(po> T-r-^CM^ mor^'-^ p(pr>-oo 
<pr-a>^o ocMtPcor^ ^ in o a o incMOpp 

'i?!ri?'! ?^*!?^t-*^ cMCM'r-c^oi coto-^do 



mm T- mm 
r^ pop p 
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rr^cM mocMcoco ^om 



»r« (poicocots <DO)<pO(p 



coco ^ompp lo •# omop'w copiOPj'V cmp>cm*-cm tpm^oo) '- r- m t- p^ •-•-f^oc 
*- OJ or'CMoo r- in <pcMr^oo> r^meomo) cn«>>-mo oo^-ovcu oicMtPcno — odcmoc 



■ V ^ oo m 



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m CM CM (Dtp 
CM ^ p r- f«» 

m CO OO OO n 



f^ S S2122S^ °Sr:SS '^2'i'Gl" tsmwcoh- (Prnweoh* (opicgoo • to ppCTi-CM p-mcocM^ pjr-'*oom oi oo o m o cMnooo comi^pp e> 

iq p pvppT- T-'eppCM mnpincM ■^mmmv cmcoocD'- ^--oopp ^ r^ ppoieOT- r-o>»-a)p p^r-^CM Vi-yp'- pmmr«.y pcMpoo ^ 

* 2 SJGSiSffi KS^xilG IfitiCiiElfi tlliiflSSP wi^moicM ^^cMoidd ui cm ddcooir-; ^gftrirfm niaico^-^d ooddr^CM r-^diri'^cvj CMCMtodd ad 

•- COCMCMCOCM CMCMCMCMCM CM CM CM N CM CM CO CM CO CM y- ■^ r- w r- CM »- t- '- Ol U1 (P m CO ^ CO CO CO CO ■* ■* CO CO ■W CM CO CO «- oi i- CM »- CM »- •- 



•- O CM CM(0 



SmpcM^ vpjr».cM»- aiT-atr 
,pmp^ oimcMOco n**coT 



m mcMcptDo iD<Dcpm 



ncMp 
ncpm 



ntotouif- cMptppp h« ^« ppcoo>co tp^^too oioxp^o or^i-oo 
cMcooiom oistpoo c*i <d ooo>»-m i^ocm^co •^O'-v*- --covcmco 



s? 



oooo>o>m 



§poo ppppc 

poo ooopc 

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OCM"co"Vm ftit^cqai-r 



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under S 
under S 
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under $ 


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under 
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9MMMM MMWWW 

O ■D'D'a'O-D ■D'DT3T)T> 

P CCCCC CCCCC 

C 33333 33333 

^ 2°2S2 poopo 

S o2ee2 2222° 

o o_ooo5 ooooo 

°- ot-'cm'co"^" m"«)*h-"oo'o> 



oog ; ; 
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MMWMW M k 



3 o oo oc 
5 ooo PC 

3000 oc 



3000 

800 
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?Op 

2 2- »- iv v) ^^ 111 



opooc 
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CCCCC 
3 3 3 3 3 

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■o c c c ■■ 

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tf>V*WtAt» tf»WWMM WMV 



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5 5 ■^ '-"cvTco""*" m"« 



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3 3 3 3 3 

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TDTJ-a-o-6 

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3 3 3 3 3 

88888 

po_po_p 
m(Or*-"oo"0) 



hVi MfAMmU WWtAMM 



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20 



Individual Returns/1981 



a 
5 



cMSoocg moir^o^ a>cor»o>m 

<D O) a> n CM (O ^ ^ a>(M h-^no>o 

incNJ^f^--' (boi^r^cb c\i(D<DOr>^~ 

I*- i/i in ^ in w) <o ^ u) CO '^ to u) ^ 



*-<DO)0)ao tpinco^kn (D<Da)oo 

^t-^pa> ococMh^'v oomoo 

r^rticnino ^'(btoi^cvj cnh-tooo 

intnr».ps* «mwcm»-»- ^ 



-tnf". r«-»-0)cyc^ mooocn 



cn r*. (Doo 



(D o oj ^ •- 

o •- y I 

O) CO r^ c^ ^ 

(\J OJ <N 



TO) m m oi o <■ CO ^ CM CM x'OUioom r^oi'-oo 

_ tfo ujcsajy** o»-in^o i-«m^tn coocmoo 

itooiaiiD oocrJocij-^ odoicMotd (br^eir^csi air^t^aiai cmio^cdo 

ncoiAtnco (Dco^com ^c^to^co ^c^mcon ^cv"--- »- 



-CM OlOCMOO e* 



^cno Oi-tooDkn COO)'-'--, _._.,_„ 
■~ a a> in »- CM o) o) c^r^cooh* in^-cyoo 
r- CO in ■- <D'~-^oc^ o^aooioi cMiri^do 
(D^^-ino pjco*-'- »- 



^ <I> 0> CO O) 

•- o»0) r^ rv- 
CO »- b f^; in 
'- CM CM •■ 



w a r^<3>oo>m 0"-inr^oi O) Oi id o> to ooicmcov 

9 p o CO r^ o to in *- V lo o> r^CMT-mo) to co m o id 

* O) cvjc^^^^ tricobtoco ■-iriobtd'*- bvcbVoi 

»- commcom (omotoxo r- to (O oi m eo r*- ^ ^ r^ 



Jtl'^fSiC ^'GSSS Zi S? SSPiPO" eof^t-cnm oeocMcocn f^toininT cNjincMco-q- ocoooo 
jh-omcn ^mcooo o cm oocntn^ '-^cncncj) ocotocnoi cocstocsiS ea-Jrcn-Sfw i=incooo 

3E^2Si^ Z'^'^°° *" <° °2SSS SSS;Sf2 SSSiS^ ^^^19 ^«>®co^ r^'-^od 



^.inineo tocooioicD otcoooiin f^h-invi*' 



r*- V CMO V 
in cMf^ ^r^ 
(O CO r^ CM -c 
*- •«■c^■* 



o »- CO »- (D CO r>- (D f^ u> o oi o o in m o cm o r^ 

CO CM <D 1^ CM »- (D CM OJ 00 O •- <0 O) CM (M r^ CO V (D 

oj CO ih (b ^ r>- ih oj CM CO codco^tb oir^-oico^ 

CD in ^ in (D (O CD in CO (O f^cointo^ tocococom 



CM V to "- r^ inr^cooo 
y CO CM O) en coOJ'-oo 
bcdVihcb co^'idd 



-■toin (DOCMOA cof^^inr*- mr^cooieo miocooo <n 

incooir--oi ■-'-ococo co^co--o (ooi'-oo o 

°SSSS2 SnO'^'^ 3 CO CM ■»! ■»! ■^ CO ■'J- to O) CO -ir "* b d r^: 

^coo)co<offlvr^r*-mcoco^coincM»-'~'- ■.- r- 



mm m CO CM 
O) •- p CM in 
cri -- TT oiin 

•- COCM »■ 



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V CM in o> in cNj o in to ffi CO oif^eooco o) (o r 

CO COpr^pCM CM--ycOCM h-ircD0)O pcoi/ 

oJ incNJVr^'- ^-a>»-f^e6 CMcdindr*-- h-^ci 

r^mtn^m ^ in lo ^ m ffi^comT m m u 



r- en CM •- ■* cocn^oo oi 

Oi^.p'-co coin^op ^ 

cocbihr-CM cMh-ddd ^ 

CM CM CM •- »- •- 



T^SSifi SS'GiPS *t5*?'i? ^iD'w^cn cm-wcO'wcm TCMr^oo « 
cnppcD ^ococMp cMaiaiioo) ph-«-in*- ^cMtD»-cn i-mnoo ^ 



N- r« tsaxDinm cocD^xom vtof-cn^ 



1-0(0^(0 O)incooo 



■- poir^ 

oJT-tbr^O) T-^Tcodd 

.- CM'- »- 



SS2S22 2 *" ::: !^ 9 *> ® covmoco comr^coo o '- CD CO in r- r- xr o) co oor^cooo » 

^???? ^ I" '^'Npf;-'- "^--(pf^c^ cp-^jr-cocn ■>t«-CMcna) cOTrcniny ■i-cpppo ^ 

" - - - ^^ d^r^aaoi cM^eodd o 



mocncoco 
O) in o> r*- m 
CM ^ dr^ u 
f-CMCMf- 



oioojoo «> m oacMf^ 
a)co.-oo <o CD o o CO '- 
dihcddo) oir-r^CM^ d^-^^-dd W in 



_.._. _ _,,._. — I r^or*-!**^ o»-ooo 

CO in CO O) p CO CO CM O) O) COOIOCDCD O y •- O CD CTl CO CM o o 

CMCO ^-oJr*-cdco cDcbcootin cbcbcb'-a) cmcocdco^ d^~r^dd 

inco cDinoiacD oicoN-oiin r>-min^r^ cocmi-cm"- cm 



CO CDCMCMO 

in CM incMp 
^ CMi< oi^ 
■- ^ toco 



SJSSiSS "':;Jf!S22 S^^S*'^ f^^-CMrrf^ ■^cococm^ cooi.-oo « co ocM.-r^i- cMtni^co 
ppcp^CM T-incMpco p^r^pcM ■^pppp inppr^ii CMr^cnoo »- o ocnf^mco r~inWS. 



p incooi^m '-CMO 



T ^ cooo <o 



r* ■* cMOicn 

p p O CMCO 

00 d ^ coin 

i-COCM'~ 



t S gS;£§ SSfeSS 23882 S8S8R' SsSsS 2S38S g § gSS88 SS88S 23882 &838Si SSSSS 25S88 5 
S ft ftg2g° SSS°g SS°°S g°S°S S?5SS SS!2°° S ; £SS°° °g°°S g&°°S g°S°e 5?5SS SSi2°° S 



ioo>»- r«-« 

r^ ^ Tf (bcb 
CO r*. o) 1/5 — 



° SS'^?S ?'3t:9t o^oocM ^.ooor- cMr^otor-- p^ co to o o 

r- tDOi-^r^o ^- p p p p »- o o o f^ oiocooco "-eo^-ino r^ in m o o 

a^dt^d (jiaiaioai cbr^'ddd oidtod'-^ -^r^ihr^cb ^^oidd 

O) O) Ot 0> <X) O) to 0> <0 CDin'VtO'^<~CMi- 



■w 00 oir^c 



t: 522*699 9399t o -v o o cm r^oi-or^ t- h- o) i- cvj i^r^moo 

p pppop ppooo) "-poof^ aor^oto cup'-pcg r«-pinpo 

CM codddd ddddo) coi^ddoi oid-^d--' eoc-^obo]' 
,n<n^i>,y* gj o>cDO> too s coin^co^ 



^ in o o> oi 



-CT)00 c* 



I5i SSSSi'^ 2!S2°SJ t"2*^^ '-cotM»-o) coco>-coin or»-cMOo oo m oc\j(or»eo o^coco 
to ppppi-; pCMp'-;eO CMOlCVJtJlkn ■^h-tO'tfCM tDOCDf^-- cywoo ■" — "-—-'- >s2l3;'*' 
559rJd<D co'^cor'^ r-cocMUJV ihoiihdd iriih»-'r*.'» cocdaidd 



y- ootr^mv eo'weo'^^ cocom^'V ■^cMinco^ cucmcmcmt- ^ 



ocM(or»co o^coco^ tomco^-cM mcocM'-o loomcoo) "-cocooo w 
P "^ '^ ^ "O 1^1 ® o »- CO m a> (O Oitrt in ^- co v co cocoor^cM cmv^oo e^ 

doiinoicDdiritb^coeoco»-^tb^ 

r^i^cDin ^ ^ CO ^ ^ (DcocovT 



COCD'-CM^ OCMOinm (D'-0)»-0 0>CM^-^h- CD>-'«mcO tD"-"-00 ^ 

pp-pp CMptopcM p^^pp o.-'SSo ^■^rwSco p^r^pp S 

SS^trt: c()30>din ^dcoeoeo coh-ihiricM cbcbcMcor-^ ^^codd W 

COtDCOCO CMtOCMtOCO mtOm^CO COCMCOtMCO T-r--r-i- ^""■■'^"-J "» 



irt o o ^ CO O) in^of^to o> — f^ »- o '-CMK^eo ocMc\jr^o> cocm'-oo ^ 

p p r^ p p p ^ o> <D ffi o) CD *- 1- o CO »- »- CO CD o in a ^ ffl CO o^r^oo ^ 

»- ooitiic ^ inibdcMin oidr-coco ^r*-inincM cbcbt^ico^- «-^^codd tfi 

CM 1^ K in V CO CO CM CO CO in CO (D ^ CO CO CM CO CM to »-.-,-,- .- r- 



r^ tON- CO w 



S J5 SSH^S J'SPSt: ^^393" f ''■oo'^ CMintotoi^ ■V'-ooo o to coeocooo o -"t eo o r^ ovcs-wto i^vmae\i tar\ii-^ 
<e p pp-weoo r^ajh-ptn -ootn-- cn^too-w r^ocotoco omrroo K in coS"oo oSSoS °oo5" S^oo^ S ^ -^ 



^ to CO Ol ® 



WO) oio) 0)p«-co in ^t( 



■V (DtOOO 

ocnmoo 
oo in^'-dcb ddoddd 



■fl- r- CO tocM »■ 



- o CD ^ m 0000)00 «o 



2 '22'^°'9 o^SCMOr^ ovo-*cm r^oooc* . u^^m. vjukju^^jw 

CO cop — r^o N-p(^po> ^oooir^ tnojoooo t^moooco i^compp 

c^ dgdtbd o>o»ddo> tor-^doioi cnotodcb incbdr^cb -^daidd 

^ CO o> r^ O) tj) O) p^ o> CO <n O) CD tn r*. CD m ^ co co co »- cm"- 



•- 0> O CD O O O ^ CO O f^ O V O W CM r^ O •- O CO ■- O CO ^ (D oo O »- O O 

p ppppp pppop --oppr- pOJP^OO CMpOjp^ t-pppp 

in o6 O) oi o d d oi oJ d oi cb^doioi oid'-doo co^"-ebtb ^dcbdd 

V CO o) O) O) m o> COO) ojqj oi r>- co m in^coco*- cm«- 



p^ coo> r-o 
CO lnlnco'- 



.«^i:^>, ii-,=; = 3= z — owcor^co o^incoco coeotovcM incoo)<-m cmocmo^- cocmp-oo o 

'PP^'^P pi'^PPP p in o h* ^ r^ in in « o) •- cm co en <d eg en mvcM^co to •* •- r^ cm omcoSo * 

3S^£S^ ifilfir". S^ ajoDcodd ui in doiinoitb oiinih"*to coco^i^'q^ ihoiihcnr^' ihihc\icb'^ cbcziaidd to 

j-<M.or^« ruftjfvifvi— _ ™ r^ r- tD Ul t •* CO V ^ CD CO OO V 4 ^ CM CO CO V CM CM CM « ^ ^ lu tu ._. tj m 



^CMinCO^ CMCMCMCM-- 



CM CO r- m •■ 
h- en ojcocD 

■- --CMCM 



oiCMco^i-^r ^ •- T- CO a 



OJtO CDOO 



O) CO f^ •- o 1- CM V ^ ^ a)CMa>0DO 

pP'-pp •-'-r^tom CMcDCMCDc 

— - -- — oid^-cofo Vr^^ind tbebcMcof^ w> 

r^ h- m ^ tococMcoto m co cd v co cocmcocmco ^ r- •- ■>- r- 



eo O) f^ in r*- 

CMr- tOCMCD 

r^toi^ eo 'tf 



. c oo o o 

. - o o o o 

g) oooo 

' o o cm" co" V in 

a— K OMM4AM 

™ O ,_ w i_ l_ 

O -n ^' O (S (1) 0) 

•■ ft W'D'D "O T3 



O ^ ^ CMCO'C 



o o o o o 



°§.°Sg ~^2t^ 



CD P- CO O) •- 



V*¥i*AVtVi 



OO o o o 

goooo 
oooo 
CO* < co' O) d 



■o-a-OTJ-D ccc 

CCCCC 333 

= =• = ='=' OOOC 

99999 OOOC 

OOQOO OOOC 

ppppp dWCM'c 

mtoi^coo) •-»-»-» 




W MMtAMM 



o o ooo 

go O OQ 
oooo 



MMMMW 



3 3 3 3 3 
OO O O I 
OOOi- 
OOOi 

o" m" d d d 
CM CM CO ^ m 



oo5P 
oooo 
Pddg 

O p O P m 

O tMin •- c 

•- ViVtVi O 

« ,^ .^ ^ E 

t. <D a o 

■D c c c ° 

C 3 3 30 

= ooog 

OO 

dadS 
in o o o P 
p^ ■- cMin '- 



a --. 



gooo 
OOQ 

oooo 
' o O cm' co" V in" 
£ ^ 04AMMM 
" o> O ^ w .- .^ 

t 5 £ 3 3 3 3 

II ^ ■DOOOO 

- m CQOOO 

1 <0 3S0OO 



88888 

p p P P Q- 

cd" r*-' 00' oi — 



00000 

80000 
, o_ o_ p 
^' cm" co' V* in 



O O p p p 

cd" p^' co" tn d 



00000 

.00 

lO O 

in d o" d in 



^^ T3 -D "D 
CCCCC 
3 3 3 3 3 

00000 

80000 
OOOO 

m" cd" i^" oo" O) 



CCCCC 
3 3 3 3 3 



00000 

§0000 
_ O O O p 

d --' cm" co' v' 



(AMMWM MMMMM ViWVt 




oino o o 



Individual Returns/ 1981 



21 



o S o 

ill. 

E = r 






t^ CM ffl r^ n cvj ^ m ra Q CO nnuivf«» <pN-0)aocM vir»-h-oi <omcooo a 

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23 



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cu cDp^cgi/i cnooinin cvjui^oui poitpv'- r«*>no)eou 

r^ iriddr^h-^ r^'cgoidd irioiiri^d uS-^r-^r^kri cocoinco^ 

ioa}pa>cn i^(a;0(cm mr^pmK uxscsr^r- cocoo^cm 



- egoo (c 



tn ppcoi^p ppffitsp oitsmpi- O)c\jona> io»-v«J(D uioegpo e 
^ pp^O)p pcqp^m ojcncnmin r-^pinn*- eoeqoo'- f-ro^oo in 



— = -c , 
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- .__. oojcocM r^cDOOJin «-r^inoiin coo^op in i^ ootocno Kcovtor^ 
(pooom m PI O) O) CM cur^vr^in mcooioxo in cm cm o p ^ cm p p cm cm p r^ppcriy 
ddr^r-^ r^i^iridd ■^gdd^ h-i'^-^^doi t-^-vcjop in oi ddoodd ait^daito t».ajKpid (bend 
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— — — — — — — — — ' - Tin^in "-CMCMPJcn <dvcm 



OiCtOiUi cDcocor^ai a>h-co(o^ 



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CM»-0)r-.^ acMr^po 



(Of-i-cDcp o-ctopo to 

PSCgCMtD CMOOVPP w 






»- ppppo) a)fflr-pp a>inm<po> pjmpnr- v^-cM^'p opcvipp eo 

u) ppppp ppcsAcn in^r-tocp oicnCM^p incMtstAw sppop ^ 

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3 3 3 3 3 
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c c: c c c 

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24 



Individual Returns/1981 



\JCMCMCMCM CMC\JCMCM<M CM CM C 



yCM CD — o •- o csjoooo o 



OCy^mCNJ CMCMCMCMCM CMCVJCMCMCM CM CM C>J CM CM O ■•- O ■<- O CM O O O O 



CM ■- OOO 



m oocDvo) oi to r^ 1- •» c»r-(00»- cm»-cmco<d mo^-'-to (ovr^oo f^ ui ooxovot ottor^T- ^ O) h- to o '- CM'-ojcoto ifiO«-'-co covr^oo e 
m 0'-co»-(D (Dto^-wco o»-cM<0'^ cMcoco'W^ ooT-r^-mto cyuitooo '^ u) o»-cO'-to (Oto^vto o*-cmcov cmcoco^v (0*-r^in(D cMmcoop p 

^ dOOCOCM CMCMCMCMPy C\j CM Cy OJ C\i CM CM CM CM CM CD ^ O ^ O CM O C3 C3 O O ^ O O ci CO CM CM Cvi CM CM CM CM CM Csj CM CM CM CM CM C\i CM 0^0-^0 C\i CD CD CD C3 O 



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ocoocor- r^ominij- inoior^o ^o>oco(0 r-cMCDOco T-cor-oo 

ocnocjjcn <y><n y~ otD vcpcjcno r-t^cvjoocM cor^cocyr- p-^ppp 

doidoicri onhtbi^i^ coebdocD coihcocMih cD^tDoiiri aicrii^dd 

o> O) o> o) O) f-* r*- in oir-^ojo coo)r«-cor>. co^cocm*- •- 



coo ■<! o r^ 

OCMCO CM CM 

(bcM r-^ CO ^ 

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-CMtDco o>a)CMOo r- <D 
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CO O CM CM r^ O CO r^ ^ >— O CMOOOh- •-^CMfO-W OCMiOh-Ol O (O ■- o o 

p pcovmp mh-0)^(D oJ'-coo)-^ ajpoMncD oo)inpp inpopo 
cii cjcor-oooo cbih-*^^ t/)c£)«riu^(0 <0(Oir>(bu) cocmcmcjco iricocodd 



OCDCMOIOD O'-COOO CO CM CO (D >- 0> CO -"J O CM CO (O (O r- CD CJ> r^ CO o o 

ocM^inoo r^p^DcocD r^minpp ^r-eopiD in co -v m p ppppo 
dcn^oir- aidtb^ ^ iriiriihiriih tdin^inin cmcmcmcocm iricocoebd 



CO CM CM CM 1- 



UCMCMCMCvi CMCMCMCMCM CM CM CM CM CM O »- O t- O CM O O O O O 



CMO O O O 



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CM in ^ V O 

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CM -^ docs 



o »- (O O) en en en (O o o r^ in ^ co o) oO'-CMin ^ o •- *- co (ocor^oo 
O'-coom ^cocMCOco O'-cycMp cvtnriw p^-r-inp cMinppp 

dddcOCM CMCiicMCMCvj CMCMCJCMCM CM CM CM CM CM O -- O -^ O CM O O O O 



o en (O V cn tneoK'-^ 
o »- CO •- (O toeo^^co 

d d d CO CM CMCMCyCMCM CM CM CM CM CM CM CM CM CM CM O •- O ■- O 



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CO CO CO O) •- 



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^ cMp^^p cnpr*.h-p cocovinp v in^fiisxD 0)*-coeDr^ ^(dcooo *~_ n CMp^rvp ppr-.t---p ppyinp ^ininpp p«-ppr- ^pppp 

(C ^(O^ihCM CMCMCMCviCM CMCMCMCMCM CMCMCMCviCM d^d^O CMOOOO O d ^d^inCM CMCMCMCMCM CMCMCMCMCM CMCNJCMCMCM O'-O'-^d C^dddci 

(£> ^ 1- (D '- •- 



CM •-OOO 



_, or^CM'O'O oxDi^"-^ o>(---inO'- cmt-cmcocd mo»-'-co cocotooo r^ O) or^W'^oi 0)(Dr^»-^ ojr-.inO'- CM»-CMto<D ino'-'-co cococooo 
p »-»-cOt-(0 pp^i-p pT-CMcon CMcoco^v CO •- 1^ in CD cMincooo ^ o '- •- CO "- to toeo^^co o*-cMto^ CMCOCO^^ CO "- r^ m to CMincooo 

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■WOOCOCM CMCMCMCMCM CMCMCMCMCM CMCMCMCMCM O — O ■- O CMOOOO 



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MCMCMCM CMCMCMCMCM O •- O •- O CMOOOO O 



(O oin"-coo (Dco»-ooeD t^^t^intD f*-f*-r^O)CM 
p coeDco»-o) cooor^cDin cMp-^vp p^^iop 

(6 Oi (D --^ in CM CMCMCMCMCM CM CM CM CM OJ CMCMCMCviCM 



-O CMOOOO m 



<n a in in o 
— o m in CM 
CM -- d d d 



CO CO (D r*- CM 1- (D O) to •- (D ^ CO CO oi OO'-CMin ino'-'-co tocoeooo r^ O) or*-cM^O) oieof^-'-'O' Of^ino*- cmt-cmcoco ino'-'-co cDcoeooo o 
•-h-r^Oip (Oincococo Oi-cmcmco cmcoco^^ eo^-r^meo CMinpoo ^ o '-'-co'-tis oacovvco o»-cmcov_ cMpp'a;v_ p'-;i^inp CNiinppp r* 

COtbdcMCM CMCMCMCMCM CMCMCMCMCM CMCMCMCMCM O '- O t^ O Cydddo O (O ^ddcOCM CMCMCMCMCM CMCMCMCMCM CMCMeMCMCM d'-d'-'O CMOdod Ci 



'- OO O O 



o> KDi^t^Cf^ CM <D '- CM *» CO •- »- CO r»- CO O) o '- ■^ ^ o '- o CM in CO CD o o P»» oi o r-~ CM ^ o) oi (D p^ '- ^ 03 p^ in o ■•- CM T- CM CO CD ino'-'-co cocotooo 
p inpp'-'- T-.-.-CMtM o»-CMCMco '-CMco^^i ©T-h-inp CMinppp ^ p i-ii-p^cD pp^yp p»-CMcoy cMppy^ p^r-^pp CMppOO 

CO CMCMCMCyCM CMCMCMCMCM CMCMCMCMCM CMCMCMCMCM d^d'-d CvJdddd O CO ^odcOCM CMCMCMCMCM CMCMCMCMCM CMCMCMCMCM d'-d'-d CMOOOd 



en ■«■ o en -- 
tof^ coco »- 
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$11,000 . 
$12,000 . 
$13,000 . 
$14,000 . 
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$17,000 , 
$18,000 , 
$19,000 . 
$20,000 . 


$25,000 . 
$30,000 . 
$40,000 . 
$50,000 . 
$75,000 . 


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$100.00 
Br $200.0 
Br $500,0 
ar $1,000 
more 


50 - - 
52.000 
83,000 
$4,000 
$5,000 


$6,000 
$7,000 
$8,000 
$9,000 
$10.00t 




$10,000 unde 
$11,000 unde 
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$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200,000 und 
$500,000 und 
$1,000,000 or 


$1 under $1, 
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T — 1- CM 
<» W WW 



Individual Returns/1981 



25 



osmoi'fl-O) c^aimrtyf (O'-onTT niD'-on o^cDoim tooooo 

r^cotocDCvj P3Wh-coc\i n«3h-tDoj toinnvo toc^tooh- uioooo 

o-r^oi-r^oi oaitbcDO) Tri^ooiib iriodoo 

^OICDIOO) aiCDOlCDO) "^(OtOtOOO O) 



OOOftO CMOOO^ >- 1- tT (O Tj- P)tDT-0O^ CO CM CO Ol i- WOOOO 

ooo(6m c^or-otM oiajr^po) <DtrKou>oj i^mtocncNj looooo 

oooio^-^ 0)OT-"or^ oi^oicjoj ocntDoio) oih-ioaied ificiooo 

h- r^ r^ m (D oookdo) oxoojcncn mcocccsco oi 



OO05 •- (D 
tpr^ ^ ojoi 
CO n CO oo "9 
moo ' 



h^ 1- CO (DO) 

-oitDcri^ CTOe\iO)K aioocuoi 
~cnaomm cor-inoi^ lno)^*lno) 



— tnooi »-(Oto^-(0 r^oooo m 

oiaia) (dr^cdiricd uioooo ui 

CDCOO C5*OOinCO CO -^ 



-VOJ •fl-CT)OJ(DOJ lOh-tDh 



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9-W^CM ^OJCiJOO c* 



O) in^^mo cncnc^oj-r- o^-i/if^^ r«»in(0<D03 hnr^-i-i/iui co'-r^oo 
c) <DCJkncn^ pc^to^h- ininf*-cno) cnppr-;© ppi/jinoj cvjpppp 
1^ i-^r^tDiriifi ihtritnioiri iriiriiriuStfi iri iri uS ih ui cvi cvi cy ri oj ^cjrjoo 



(D ooir^cvitD coO'-r^co tn kn ^ cm co cooicooo co»-^^.cd vt-«oo «m 
p opco^p r^pppp ^pppiN tnooiO'- r-pmmrj cypc^pp o> 
c^ ouSaJi-^od odait^'btD (bcococdto in (O uS co co cMcoc\ic^rg ttcjcmoo r^ 



nc^'-om inooor^ (O^ooio 

ppcMaii- copcMop pt^uipp 

cboir^oicD oJi^oicDoi a)c\ic^(oc> 0)*-»-tDCM 

ojtnoicn^- en CD m o oieotor- r^toirnnr*- 



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inincoco* 0)0}ouim ^^o^r- '-oneoo (DO>a}or^ K»or«-oo 

p^pr-'-w o>in(oa)p ppppp '^^'^'^f^ P^'". '''^ P*VPPP 

OTTc-'^r^ c\icic\j-<TC5> r^r->^'-^o^' i-^oipioieM uiT-'cih-'td sooioo 

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m 000(0(0(0 r*-(DmcocM (O r^ .- m m ovmtoco .-(d.-cm(0 cootooo m •- m(DO^ 

1- ^CM(0(OCD {»)CM(om(D csj m (D o O) eopm(j)0 opmpo> -^^i^pp rt m pppc 

e»j m mcJr^dm t^mr-^trjtc ■^rmoiaim oitomcrim cMCMoicyih cococmocd n ci aiaid '^ u> m^mmoi (bco-fl-to^ cMOcdcof*-' c\jcoo)CM(b oococ 

'- V T CO CO CO COCOCOcnCM CM CO CM CM CM CM CM CM CM OJ >- »- t- CM 0)01 O) (7) Cn r- tO V CO C^ ^ ^ CO CO C^ C^ CM CO CM .- i- .- 



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c* O) r^(DO>^0) r^ CO ^ rr cj) cmocm(0O cocneDcnoi cocncotom o>aocooo ^ co '^ co r-- co •- en m i- r- m o o o o cm m cd ^ ^ ^ O) cm i- r^ i- ^-tDOioo 
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26 



Individual Returns/1981 



s* 



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r- f*. ncoooco cDOOOO h-r-oii-o eotO'-pi-. __._,,_- .-_ 

T- (M "-cocMoiD T-ocMoco OJV^ocn tn^tDc^r^ woi-'^o> fflin 

(•) (b r^'-uSofO — o "- o cri ai ui co oi ^ T-riihoiiri in c\i 

cv o) f^ r» O) a> O) s O) r^ (o o) CO {Dh-a)oo</> cjtNj 



■^ "<r oo r» 



E' "1G22IS SSSS9 t'^SO" o(D'-^'<t (©■.-cMtMcn ooimoo »- 
f^ ^wootp pppoo oi'vvoto W'^incNj"- »-vojuio o>m»-oo <o 
^ ttoo<o ooooo ojkri<bo^ omoir^'"- cbcsjoiajaj oi^'Voo «o 



d) ^ (O o> o cNi c\i o u) o ui o) n N- 1- ui (d n dj p ui oto^W'^ r-^<D(Mo£ 
N. rvi^oioiD oiotdocNi a^dt^tti coirioooh^ n(d<br^^ r-CTocio 
CO 0)t^s> o> O) <x) CO oo r>> O) Q> i/}o>cocnu) co*- 



h- o com 



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ooooo ainh^os ^chcdidu 



r- eotoo o c* 



1^ 1- f^ m f^ 

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12 'S^^trS*^ o p (D r*- •- otDcycsji*-. tnotoor^ eo eo to oj '- n oi r- o o 
o ifjoo'tfeo^; c>jmoioco idn-cnjojcm ootpojo OJ-ffw^co oeooioo 
•- ^ffl^CMn 0)»-ooJib oictjncNJib "-v^^oto c\ir--'V^cb ovcooo 



c>j>no CO d 
(0(pr-- o a 

oi to »n oj - 



o> O) »- CO o (M (C s CM •- in o cvj kn o <o mf^»-^^ r^coooow ©"-^oo lo oo 

iD crinoi(DO> oipcocniT) ocyr^'-oj •-too'-in o (d •- cq v p cp en p o <p »- 

^ocMtbco (\i"TOco^ oa}<nih<7i r^<o^^cbih iriV^-'-^tb oic^evjoci 

"" ?y<\j tMcncjtNJc^ ^ ^ T- ^ 



CM ojurffcoc^ mmmnn 



ICVIt-OCO»-»-»- 

(O (D ^ CO o o o CO r^ r^ If) uiocof^'- O)a>o>oo *b^'-c\iii) oiocjoo 

V OlfflOh-^ ^ ^ V V CO COCOCOCUCO CMCOCVICOCO ^»-»-^ 



O) CO c\i r^(v 
^ ■^cicoc 



CNj r^ CNun •- c\j r*. c\j ui cvj m coto^com •-cotDcocvi cor^co 
»- (D<-mcoco CO o O) m CNJ i- o ■- ^ cm v r^ t- i^ cm om<D 

cotor^ojoivciaiaJr^ 



a> m m m o o 

1 OUJtOOO 
ooicDooao r««. r^ hw <n aj ^Vco^cj ^i-^^^oo 



0t ^ --co^ocy CO CD CO m m 

• '~. f^. winoco ococor^co 

o ^ o>r^ajcijo> ^o^cdf^ 

-- r^cocNjcNj"- r- r- ^ 



•-moooo) o^coincD coooincR inininoo ^. 
^^voipv (O(j>cocj)co •-cD^-mv pcocopo o» 
ooir^cbcd t^ r^ i^ s> ai ^"Tco^cnj ^•-'-oo io 



(D CO CO CO o 



O) totcooo a>r-r-r>.(o co to co co r- cD co co co r- 



r en p 00 O) 



r V m ID 1- 01 f ^ coaor^cooi oimr^-tDO) co^tDOO ^ 



CO-- '-OO •- o 



li 



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O) csi acnoj 

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cooi-tfuiin cntncooDco o> m rr> in kd coocucot- 
r^ 01 ui r^ (O f^ r^ (D (^ t^ yuitptpr*- mr^h>-coffi 
to CO CO C\i CM Csi c\i c\i cvi rg cnj csi c\i cij c\i c\j c\j cnj c\i oj 



— O — O c\j ^ .- o o o 



O) oocoioco r^CMcoeoo '-0)m^-__ 
p ffiT-^cop^cvj cycNipcncq mmcocor^ 
O) oi^cococo cococy(\ic\i c\j oj oj c\j cm c\i c\i c\j cnj oi 



-0»-0 CVJ'.-'-OO 



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♦ CO csi •-•-»- ffl (D -- c\i o •- oj in CO CD 1^ r»-i^fflo>oj '-<o^-oh- eovooo 
r- CM oicocoyy yin-ffinin cvicoyyin co^^mm oi'-t^-tor^ incoopo 

O CD CvicjCMCMCM CJCMCMCMCNJ CMCMCMCMCvj oicsicsiCMCNJ <D-^0-^0 C\io--00 



vcsir-cno cNjojcooicn cncoooo --cDN-r 



m r^»(J>COCM COCOCMO 



CMCMCMCNJCNJ CMCMCMCMCM O ■- O •■ 



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m h-COCOCOCM CMCMCVJCMCM CMCMCMCMCM CMCMCMCMCNi O'-O'-O CMOOOO 



CO ininoicoco cococmcmcm cnj eg c\j est cm cmcvicmcmcm o^o^o cmoooo ^ 



Scncom c 
0(0 CO 



Sooor^tO'- r^oioiooto ■voo'-eo cococo-wa mo*-*-^ 
COCMCNICOy COCOCMCOCO -^ CNJ CM CO V CM CO CO ^ V CO •- r*. m C( 
^ CMCNJCMOtiCM CMCMCMCMCM CM CM CM CM CM CM CM CM CM CM O •- C3 »-^ C 



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o CO o CO 1^ CO CO O) CO h- in oj^cmvcd coinincooi co ■- cm cm ^ coini^oo ^ 
o y N- y CO O) O) CD CO in ■0' ■- CM CO CO ^ CM CO CO V y CO -- f^ in (o CM en (D o o V 
to in o in CO CM cmcmpjcmcm cmcmcmcmcm cmcmcmcmcm 



O »- O — O CMOOOO 



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r«- pr^oicoo) eo»-cM^(p f^cootor^ --oiooh-co cmcmoot 

r>- <o'~^^a> oocoo)'-o cocomcoco oto^fCMCM cptpcoT' 

CO cMCMCsieoco co-wn^^o ^voioo) 

t- .---.- CM -- 



o ooo 



99Q92 ooooo OOOQO OQQOO ooooo ooooo (O 

pppoo ooooo poppp ooooo ooopp pppoo r«" 
ddddd cDOooo ddddd ddddd ooooo ddddd o 



OCMI^ CM C» 



lis 



SS SiSSR;!?; SSIP^S; S29SS 2SS99 SSS°9 ooooo « •«■ ooocoo ■wocD'-o ooooo ooooo ooooo ooooo o 
. T ™P'P'N"? "^""^o^" 9°PPP poppp ooooo oppoo r- o oootoo i^ococoo ooooo ooooo ooooo ooooo ^ 



3 O ooooo 



m V o o o 



eo»-»-co« ooooo ooooo ooooo ooooo 
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f^cocdoin ddddd ddddd ooooo ddddd 



11 



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•^ C C C C 
£ 3 3 3 3 

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C O p OO 
30000 



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T-' cm" co' ^' in 



C C C C C 

3 3 3 3 3 



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ppppo_ 
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p p p o_ o 
co' r-' co' ai d 

^ •- ^ '-CV 



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in o" o o' in 
CM CO n in r- 



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3 3 3 3 3 

goooo 
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p o_ o_ o o 
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MMWMM MMMWM MMM4J 



o S in - S 

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■a c c c ° 

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o o o o P 
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in o o o P 
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*" C C C C 
£ 3 3 3 3 

■OOOOO 
COOOQ 
300 OO 



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300 ooooo 
2 2 P --" cm' co' V in 

-lO.o ^^^^^ 
DO)— MMtA^M 



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p p o_ p p 
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w 01 Q) ® 

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9MMWM MMMMM 



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CM CM CO ■^ to 
MMWMM 




Individual Returns/1981 



27 



ai c6scdcd<b i/iiniriinif 



inojoo)0 a}a)^cDtn omevj>-o io»-voo 
tni^»-cj(n cocMocvjin o ■« e^ ■«■ "- oir^moo 
tnuStococd in (£> (b u> (d eo«c\jriw n t-^ i-^ d d 



»- uKDCMNin o>co»-oo o^vroio vr«-oh-to evi(Dcoe\jo inr-^oo 
(O in cr> e\i m o) cNieotDooi toom^to on^-mo •-^h'^i- 0)r«-0)00 
CM n CMco »- (O (D CO (d CO uS uSihidcdco cotbcdcDcd ciriNc^cvj pi r^ t^ d d 



COCDO} u 

ci cjcj w o 



^ v (PiD^ann moi^ni^ CT*h-coo w r 
<e 1- mweO'-^ i-oir^r^(D incor^oi^ (Da 

o d ^f^r^diri iri'<r^v''W •q^-^-'^'-q-'iri ^'^n-v* ojcji-csji- cu^i-oo 






^omtDN (DCMcoo)^ corvor«.(D oinTTh-cn oOt-ojuko tncvi^oo 
T^ in cvi in p <D ■^ CM o) oo tor-oiO'- r^mr^eoo) "-^r^^cy o)0'-pp 

T^dpjt^'tOiniriiri^'^Tf^^u 

(D'-T- 



^ V T ^ V CNJC\Ji-CJt- CJi-i-OO C*l 



w oDr^mcjoj totDto*'- r«-r^eoino o ^ (D oo r^ i^ h- n rr ^ t- o n o o 
o ■winnt^o ojooCT""* ■^m'^mco tooO'-ojco fooir^cxc O) i^ i- o o 
(D (oric^CTCo cgcSmcod cicicorid dd'<f'*c^ ■r^ '-^ i-^ d oy ■>r w d d d 



r^ (D CO ■v o) 00 V <o ^ O) r- to ^ CM o T flo ■^ p^ CM m 00 ^ CO CM to »- V o o 
pi^cjffl^ pcocop^ incD^pcq (ppcMi-;0) (Dojr^ptp pi^»-po 
^ o> ■v CO d d CO d d d ddcodd mm^-^n '-•-'-dcM ^ c\i d d d 



»- CO CO (D<D 
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CM to eo tD<OCO ■* 

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d V e\i f\i CM cvi CM 



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CMCMCMCM CMCMCMCMCM ^ i- i- CM i- CO i- ■- O O O CO 00 O OJ CO C 



oiOJcoocM (O >n to 01 CM r^r^i-mr^ ^ cm f co m ototooo m 
r^r^fn.T^>^ -*'ntotocD (0^-00)0 "-^T-cMin oir^soo co 

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r^ t*- o) o> o> 



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lag 



oooineo oin»-oi*- r^oiooo oooc 

pppr^(D p'lKptJ) oicDopo oooc 

doddai d ^ddai doiddd ddddd r*^ d d d d ddddd 

t^ai <Dr^ o) OJi^ incncn en 



o to COOO) 
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to op (OeOQI^Cp COtOCD'-O OOOOO OOOOO OOOOO ooooo 
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oj d dr^dcDiri dincdcnin ddddd ddddd ddddd ddddd 



O O OOOOO OOOOO OOOOO OOOOO OOOOO OOOOO CM 



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mmddd 



o coiocomin *tinin(Dc 



3000 OOOOO 
3000 OOOOO 

ddddd ddddd ddddd ddddd 



O O OOOOO OOOOO OOOOO OOOOO OOOOO OOOOO 



CM CM OOO 



(O CO r^OCOCD'- CM^OO 

C9 to (Omtocnin (O-rmoo 



m OOOOO ooooio ooooa 



r^ m in'-tooto oioi-ino ooooo ooof*-o o o o o r^ o o cm o c 

CO (D O to CM O) r^ CO O CO m CM ooooo 0)0 0000(0 ooooc 

id t< i^oJddr 

•- -fl- (O ■* CO N- T 



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ooooo ocnmoo 



ooocoo ocoo'vco ooooo ooor-o OOOOt- OOtDOO 

ooocoo ooooicooi OOOOO ooooio oooocM ooooo 

ddddd ddddih dddcDO ddddd ddddd ddddd 

Oi oioia)'^ at oooio) 



000(00 o CO o ■* o ooooo Qoof^o pooo(^ oor-oo 

ooocoo O CD CJ) CO CM OOOOp O p p OJ O 0(0 ooinoo 

dddaid ddddtei ddddd ddddd ddddd ddddd 



CO CO O f^ CO 

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(3)00 1^ ■^ 
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p paiopin ^r^^TicOf-; ppcyin^ cqto t- •« a> cMp'-;op r-v^op 

d dr^ ddd r»iiri^cMd iridirii^d d ^ in ^ oi ihtduSdin d^^dd 

CMCOCOCMCM CMCMCOCMCM CM CO CM CO CM CM CO CM CO CO *-*-*- CM t- CM •- »- 



lA p- m ^ r- r^ oo i-ooir-T- ai^ co to i- cM(D^*-in CMco*-T-in cococmoo 

CO in CM^topCM ^ppr-;p cvjppycM oor---ppcM cocoopcg T-pinpp 

m d dt--^dcMoi cvicvidd^^ dirid»-d ddcvjdtb ^cM^^irioi tbr-'r-'dd 

CMCMCMCMCM CM CM CM i~ CM --CMCMCMCM •-CMCMCMCM ■-'----- j- 



T^ ooooo ineocoTfCM h- -- o co •- OICM-VCOO 

CM pOppO p "C r-; CO <D ^OJI^CMP- ppCM^ffl 

r^ ddddd diod-^d ddd^ ^^ mdddr^ (odddiri d " 

CO o (Dinincoco cococococo cm^cmcoco *- ^ »- cm »- cm t' 



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28 



Individual Returns/1981 



So 

2!! 



|5 



(D a •- con oj'-t^cMco ^0)r«-r«-n <o^oo)Ci to o n nt^ f^coo^f*- h-'^owi/i '-'-cooito r^ocsjan toCTtor^m (O'-ooco 
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»- ^ iDr^cici tbor-oih crJoy--<£iV c^ocg — oi wcvi^oo csiocntbcsi oiw^Hio eocncnaiu) rioocNJc^^ oricjojw ihoic 



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lAcor^tooi -^cgoooiD c\i(r)--r-(D m n (N ■* '- tc-cotDcy eD»-(MOnn r^ so o) o cp h- 1-; m ctw t-; »- t o O) oowoeo »-m« 

*- oioirii^ry (doDWcriv" odoioi^r^ ujr^-eooo ^r-uStboi (boxoeo^ kriebncdo inr-^tbifjoj »-^e6cn^^^ cyr-ito-^tb -^o)»-(d 



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in in CNj rg 1*- >- o «- »- 



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(Doomejn •* r- c\j o r*- m(MO)VO> h-c^mo oi cvj a to fy moinr^n iry-r- r- miD vr^*-o^ oofficuno cor^r-0)t» tooooi 

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CNJcJCNj^O) h-ihcriihih r^(boJr»^eJ ihoicNioio irii^torjcy (OcsicNJ^H ^«a)0)c\i o^rio^-oi i^^tbcijc) cviaio^o cooor 

pjCTtNjcM"- mconvcy CMincn*-^ (DmircNjr* rvco'cr*-- co^cvj^r^ ^fCNjor^^ x^-^^-^ noc\j'-o r^ to n cm r*- o v 

•-•-CM O) •- (C r- CM ■- P^ rf <D ■- 



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•- to C^ CO •- .-■<»■.-.-.- 



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nmmcM^ CMcsKr-to ocnoiino ois^-ocM i-cdc^jcdco <Da)c^cno> rMffi<D<cc^ 
r»-00)»- O)r*(00h- o»-cncMc^ a>*-inN-c^ (OO^mcu r>«-vo)vo r«.r^ooo> 
-.---b-- bbc>--d --"cM--T-^^ d»-be3CM b'-^»-c>»^ bcMcJo^ --b-^'-b 



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Individual Returns/ 1981 



29 



OICM 
CM CO 

(bed 



O) a> -r- CO CO ^ CM 1- r- V »- (o CO CM ffl ^ ^ CO [^ CD r^ CO r^ CM CO (O o ^ if) -v o ann r--vcoeocM O'-'Vcooo cococ\ii-ifi ■^oo»- 

oimo i-oo)f^O) oot^S^ (O'-cO'-co comcomco ojcmccooi T-^r^tO'r^ v(Dp'^^_ ^■vcmo'- cocococmco mooo 

oi d to oj oi CM iri »-^ T^ ^ CO (d iri dtocdcoi^ (odoJi/ir^ oocvir^oJoJ irii-i-tov tO'-^^I''' 0)0)c\jt-^d ^cbf-cviv »-ddo> 

o) CO r- »- i/i 'T f^ CO (D r^ >/> CM CO V T- m r- CO m CM CM ^ T- CO CO oo '^ <D CO CM ^ O) CM CO 1- ^ CO r«- m in ^ oj ^ ^ r^ r>- m cm " 






»moor*-r^ cdcmoji^o 

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iifoicj)'-* tjicoirir^^ 

om'-T-T- i-cor^-^o 



- CMincoi^ m T 



- m (D^cooir^ oo) 



mo>vo O'^tooioi mcMOitnm cmoo- 
in®-^^ i-cn^eotq ^inmeoco coocdcm 
ditb ciciifir*^cb dcococJ 



CM CM CM 'T (D CO CM CM CO CM CM CO CM lO CO 1^ CO CM h- CO CO CM ^ 



KS5 

ojdoi 


61.46 
46.38 
89.74 
5991 
34.87 


93.20 
42.61 
27.62 
21.16 
45,23 


43,99 
209,85 
39,74 
40,43 
20,34 


107,19 
21,07 
37,29 
21,70 
90,57 


64.31 
45.68 
81.07 
47.02 
37.56 


348.98 
34.76 
30.93 
36.04 

892.33 


638.71 
26.02 

101.74 
26.68 



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coocoo)'- co'-h'Oioo cocD'V'-oo a)(or^coco ■'-cpooco CMCMCMOim r^coi^'-m ojcmocoi^ ojojocoi^ ^co^oico r*>.cp< 
»- oi^tbr^co t^dtbcoiri oic^duSed r*^ r-^ 00 cd ^ oit^viaiai cddr^cjco r^aitncoai itir^t^<o<:> ddai^ ai ihcdedaicd cd co t 






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V. co(00(DTf otor^coo vmcMCMf^ inocotoo omr^inr^ cotor^^"* (^^-i-^m incMintDoj r"P:iI^t; !fl2Si;S^ ?!C22 
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^r-'co^T-^ cocotbtbcM ^^uScsico eo^^<»tri cocmcmco^ coiricotbio cuinT^coui CM^^CMtri inkn^cviiri r^^crico^co aiuiincb 



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, ntDO^to o CM m 1- 1- tfcococoo r^CMOcoo o co ^ ^- 1- i- ■- 
en t-vcOTfo tDCO'-o>« -^coco^^ CMcqcMinp ■^r^^^'-;m ^p 

COlriCMCOr^ CNJCMlriin--^ COCOVt-Cvi CMCMCicO^ CMt-^i-^CMCO cmco 



CU'VCO ^■W'-CMCO 



M»- CO CO ■TCO T 



CO incMCMcoCM m^ 



1 1 



(Dco^^m cooj^^-to (Di-in^CM o^cocmo oimcocoin tov 
i-;CMt^pp -^r-inyp If) 00 y^ in —-■—■--■— " ~ ~ '7 ~! "" ~ 
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CMtoinco ini— ffltocM eocooocor*- tooomo "-mcMOin Ct-vuico mm^oo) tof^^p 

■-^O) (br^^tboJ ^ojd^d r-d-^-^cd in'-'SS 



cj)*-cDcoto tncoococM 0)CMi-<oo CMCMOojoo inin-<ro>^ ^CMCMin*- (0(0(0(D<- ^ o cm m cm cm^-op 
pO)ajyco oD^CM*-tp tO'-CM'-p CMcocMoocM coppf^o h«;^or^c\i r».yppin r^ococor^ -^ypu 
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mcMcor^to «-0)OJ<o»n in ^ to »- •- oxD'-coa 

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lOh-cor^ ^ »- f-T-m »- ■»- en c» •- 



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ppr-f^co r^p'-'-cM cointoooio T-i*-mcotD cmocmid^ -^r^cninp ppp*-;CM pppcM-v r-pcypp piny-^p r-r^cMcvi 

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30 



Individual Returns/1981 






§e 



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a» ncMOMcD (pr^^(D» otno<Dc>i •-e>4a)(Bn — «a>atm 
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inh^«Drx-csi covoaxn r^<DOP^v a>(Dm^-^y (OcDtnr^s toomm-v 



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~~ 2S92 £2t'2ri ICSiPr'r' ti''*^^'^ a>oi ^ no cbuScb^bo) mdoiaia) oDdtridiri ddd^ 



t tn '- ■V -v V ^ 



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Sf^SS?S J5 2iPiJ'92 !£?^**y3 m(»iOfii<» r^cooooo) •-o — r*® of-i^mm mtovion tccoopcocD owcnkD'v •-cnor^ 

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<^ ?>?>??>'^ OJcocoiO'* (bv — irii^ (^co'-dto f^ddiO-v dtpooco mdcovm diorN. — co <oai^ ■n — ^ tt r^r^t^ ooddd 

l*-*- C\JC>JCNJCMCO CJC0CJO40.t CMCljCMCMCO •-CO'-CNJCO C\(C*jryCyCO cocoes* — CNJ VC>JC<JCOCM OiO) 



S ^SSSS SSSSE;; E^SRiS;; °^SSE;; SSS^S S?S8S2g S^SSS ffSffSS SeigSS SKSSC S2?S2 



£ -22oS rtSSSS i;SS;::£ S-^fS^S S"®£® -<»'«12S -cNtffl®to cdioocmo) o)t-oj--» na>o'0 0> a>-9tnai 
^ ■^^P'*- cococo-wa f^r^«>i^» r>j<otnw co — vcnm i/i-vmoo (or-mt/nn m-9'~ir>ic cNjcococor^ oxoKoS- Kjtors.'V 
— _^,ftrt^ ,-N«,.«-._ o — v<«« — fsidco— cba)(bo)d lo^mtyi-r <b — voi 









gSS -Sift^S SPS!S?1C SSSM^ifi P'^t'"*" ^S"'S1 •nwotor*. vvcovr^ r^co^e\j(o idocvaoi eoroiO' 
cwiAcococM cocoCMCM^ m CO ^ CM « St lA to O) V cocof^-wco cNtinScoco coco-coui coco-^fcov eococo-co CO^<D<S<l) ?SS)3 



A SJSSinS rS-^^ilf S2SS21 S-1P.$<* £2'^^'^ CMsoicg— (D(Dr-a)Ui (one\ja>o ^tn-v- comcor^- (Oc7)Oin 

3 co*<(0<ft cy^o — o fttop-roi co^cgo-c ^cotnf^o) — OcotDv (OCDOi'fff- ooowm cocsjot^co tcKcncoco S-iifilJ) 

mi y-s,ft_ — ~ .«.«» ^ jp^u,^^ r^r^<j)0<0 — (buicsid cm o> — r^ o 

rwcvjcMcoco cNjvcNj«»w coco — coin 04Cm^ — c 



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Individual Retums/1981 



31 



r^ ^ ,- to (^ cuDOfO'- Oiiontom r».f^oiOg 
Nr^onio wnpwOJ c^JaJ-^^^e^^ ^pe^vo 
v^i-^i^T^O T^»-W»-C> "-"-OO"- .-*-.-.-«- 



-O-^-^ — CW-'-— O* 



-^csi-^O-^ c>i — ■•-*-»- CMOr^-p 



r* ^ lO ^CT»- — 



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lO ncvcocoffl pje\jior^c> i/iw^n^ pc 
^o -^-^cjrio — "evjcsjo— — »- — — w — »■ 



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-fs.io-v^ --pfflyp coffifflcsno pcM_!Cc-jiO r^'rffi^--r; 
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CSIPJdiOiO ffiiOOCMiA ®cg»r«.^D CO»-lO«^- co — cocv^ — «OJ 

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6— SSi^SS S-wKooco inr^CNj-wo ■»®a>»oa> ■wr^amo cg*oco»r^ eo — «pgco copcy — a> ytp'wco* c^r^-^ 
gco-w-eo cocoeo'e-c c^ie^i-c^^ci co-wco-ciri c\i-^-csrd csi co cm cvj -q- cor--wcMCM wcMomcM •j^g! 



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gee 



Section 3 



Basic Tables'' 



Part 1 - Returns Filed and Sources of Income 

1.1 Selected income and tax items, by size and accu- 
mulated size of adjusted gross income, 34 

1.2 All returns: sources of income, deductions, and 
tax items, by marital status, 37 

1.3 All returns: sources of income and adjustments, 
by size of adjusted gross income, 38 

1.4 Nontaxable returns: sources of income. Itemized 
deductions, and tax items, by size of adjusted 
gross income or deficit, 48 

1.5 Form 1040A returns: sources of income, deduc- 
tions, and tax items, by size of adjusted gross 
Income, 45 



Part 2 - Exemptions and Itemized Deductions 

2.1 Returns with itemized deductions: deductions by 
type and by size of adjusted gross income, 53 

2.2 Returns with itemized deductions: sources of 
income, deductions, and tax items, by marital 
status, 55 

2.3 All returns: exemptions by type, number of 
exemptions, sources of income, by size of 
adjusted gross income, 56 

2.4 Exemptions by type and marital status, 66 

2.5 Returns of taxpayers age 65 or over: selected 
tax items by marital status of taxpayer, 66 

2.6 Returns of taxpayers age 65 or over: selected 
income and tax items, by size of adjusted gross 
income, 67 



Part 3 - Tax Computation 

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 type of tax computation, 72 

3.2 Returns with residential energy expenditures: 
expenditures by type and computation of the 
energy credit, by size of adjusted gross in- 
come, 76 

3.3 Returns with total income tax: total income tax 
as a percent of adjusted gross income, by size 
of adjusted gross income, 80 

3.4 Returns with income tax before credits: tax and 
credits, by size of adjusted gross income, 83 

3.5 Returns with earned income credit: earned income 
by type and credit before and after phaseout, by 
size of adjusted gross income, 85 

3.6 All returns: tax liability and taxpayments, by 
size of adjusted gross income, 86 

Part 4 - State Data 

4.1 Selected sources of income and tax items, by 
State, 90 

4.2 All returns: income tax before credits, tax 
credits, and taxpayments, by State, 95 

4.3 Returns with residential energy expenditures: 
expenditures by type and computation of the 
energy credit, by State, 98 

4.4 All returns: adjusted gross income, salaries and 
wages, exemptions, and income tax, by size of 
adjusted gross income and State, 101 



♦Production and review of tables were coordinated by June Walters, Richard Hillelson, 
Terry M. Smith, Janet L. Earnhardt, and Jon Maiden. Specific responsibility for the 
subject matter was as follows: Part 1: June Walters and Raymond Wolfe; Part 2: 
Richard Thompson and Thomas F. Gearin; Part 3: Charles Hicks, Norman Waits, and Linda 
Thompson; Part 4: John A. Kozielec, Antoinette Jones-Lyles, and Brenda L. Harrison. 



33 



34 



Individual Returns/1981 



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





All returns 


Taxable returns 


Size and accumulated size of 


Number 
01 

returns 


Percent 

01 

total 


Adjusted gross income 
less deficit 


Number 

of 
returns 


Percent 

01 

total 


Adjusted gross income 
less deficit 


adjusted gross income 


Amount 


Percent 
of 


Average 
(dollars) 


Amount 


Percent 
o( 

total 




111 


121 


(31 


(41 


(51 


(61 


(7) 


(81 


(91 


Size of Adjusted Gross Income 

Total 


95,396,123 

809.245 

2.675.489 
3,941.113 
3.914.658 
3.767.056 
3.638.815 

3.682.533 
3,569.408 
3.719.113 
3.347,407 
3.332.417 

3.181.727 
3.018.829 
2.802.404 
2.702,730 
2.487.470 

10.998.194 
9.117.136 
7,205.282 
9,205.336 
4.182.389 

2.796.836 

645.884 

516.516 

118.092 

14,758 

5.286 


100.0 

08 

28 
4.1 
4 1 
39 
3,8 

3.9 
3-7 
3,9 
3-5 
3-5 

3-3 
3-2 
29 
28 
26 

11 5 
96 
76 
9-6 
4 4 

2-9 
0-7 
05 
01 

(') 

(') 


1,772,604,303 

—18.511.213 

1.558.371 
5.914.102 
9.777.743 
13.199.983 
16.380.666 

20.237.529 
23.209,270 
27.897.291 
28.443.738 
31,658.241 

33,393.132 
34.683.419 
35.019.396 
36.478,831 
36.069,452 

191.536.083 
204.221.215 
197.424.953 
317.416.140 
185.322.655 

164.256.670 
55.099.048 
67.717.126 
33.256.723 
9.815.188 
11.128.551 


100.0 

0-1 
03 
06 
07 
0.9 

1.1 
1.3 
1.6 
16 
1-8 

1.9 
2.0 
2.0 
2.1 
2.0 

10.8 
11.5 
11 1 
17.9 
10-5 

93 
3-1 
38 
1-9 
0-6 
0,6 


18,S82 

-22.875 

582 
1.501 
2,498 
3,504 
4,502 

5,496 
6.502 
7.501 
8.497 
9.500 

10.495 
11.489 
12.496 
13.497 
14.500 

17.415 
22.400 
27.400 
34.482 
44.310 

58.729 

85.308 

131.104 

281.617 

665.076 

2.105.288 


76,724,724 

15.310 

670 

175.449 

176,719 

1,858.362 

2.457.604 

2.447.080 
2.487.837 
2.865.391 
2.924.921 
3.111.228 

3.062.212 
2.910.390 
2,722.761 
2,639.672 
2.435.070 

10.833.782 
9.029,708 
7.161.297 
9.172.708 
4.158.690 

2.781.632 

643.517 

514.804 

117.889 

14.741 

5.280 


100.0 

(') 
(') 

0.2 
02 
2,4 
3,2 

3-2 
3-2 
3.7 
38 

4-1 

4-0 
3-8 
3.5 
3-4 
3.2 

14-1 
118 

9-3 
12 

54 

3-6 
0-8 
0.7 
02 


1,721,173,466 

-1.181.759 

451 

275.804 

452.099 

6.761.433 

11.074,405 

13.448,857 
16.176.775 
21.510.402 
24.883.767 
29.566.019 

32.142.538 
33,437.343 
34,024.415 
35,626.392 
35.311.258 

188.719.480 
202.266.471 
196.219.054 
316.303.952 
184.257.726 

163.365.633 
54.898.817 
67.504.504 
33.203.839 
9.804.346 
11.119.444 


100.0 






$1 under $1,000 


(') 


$1 000 under $2 000 .... . . . 


(') 




(') 


$3 000 under $4 000 .... 


0.4 


$4,000 under $5,000 


0-6 


$5,000 under $6,000 


0.8 


$6,000 under $7,000 


0.9 


$7,000 under $8,000 


1.2 


$8,000 under $9,000 


14 


$9,000 under $10.000 

$10,000 under $11 000 


1-7 
1.9 


$1 1 000 under $12 000 


1.9 




2.0 


$13 000 under $14 000 


2.1 


$ 1 4 000 under $ 1 5 000 


2 1 


$15 000 under $20 000 . 


11.0 




11.8 


$25 000 under $30 000 


11,4 




18.4 




10,7 




9.5 


$75 000 under $100 000 


3.2 




3.9 




1.9 


$500,000 under $1.000.000 


06 


$1 .000.000 or more 


0,6 



Size and accumulated size of 
ad|usled gross income 



Taxable returns — Continued 



Taxable income 



Numtier 

of 
returns 



Income tax after credits 



Total income tax 



Taxable 
income 



Adjusted 

gross 

income 

less deRcil 



Average 
income 



Size of Adjusted Gross Income 

Tot>l 

No adjusted gross income 

$1 under $1,000 

$1,000 under $2.000 

$2,000 under $3,000 

$3,000 under $4.000 

$4,000 under $5.000 

$5,000 under $6.000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9,0(X) 

$9,000 under $10,000 

$10,000 under$tl.000 

$11,000 under$12.000 

$12,000 under $13.000 

$13,000 under $14. 000 

$14,000 under $15. 000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100,000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1,000,000 

$1.000.000 Of more 

Footnote(s) at end of table 



174.513 

176,125 

1.857.902 

2.457.056 

2.446.991 
2,485.942 
2,864.852 
2,922.526 
3.110.428 

3.062.105 
2.910.276 
2.722.275 
2.639.657 
2.434,284 

10.829.826 
9.028,175 
7.159.967 
9.172.080 
4.157.978 

2.779.799 

641.428 

512.648 

117,178 

14,619 

5.242 



486.288 

580.266 

5.039.833 

8.396.793 

10.412.276 
12.807.386 
17.036.983 
1 9.363,695 
22.916.199 

25.160.574 
26.471.363 
27.095.633 
28.771.201 
28.366.996 

152.739.537 
164.539.764 
159.093.914 
256.734.255 
148.772.809 

130.736.307 

43.400.779 

53.225.412 

25.985.510 

7.409.850 

8.160.552 



P) 



04 
06 

0,8 
09 
12 
1-4 
17 

1 8 

1 

20 

2-1 

2-1 



115 
18 6 
10 

94 
3-1 
3-8 
19 
0-5 
0-6 



76,635,184 

2,091 

"174.992 

176.080 

1.857.900 

2.457.001 

2.446.976 
2.485.764 
2.864.888 
2.922.143 
3.110.029 

3.061.321 
2.909.756 
2.720.491 
2.639.651 
2.434.004 

10.827.810 
9.025.432 
7.149.310 
9.164.170 
4.150.415 

2.772.263 

636.253 

509.990 

116.657 

14.572 

5.225 



282,302,029 

3.915 

"12,294 
26.676 
117.462 
392.535 

699.050 
1.053.054 
1,510.944 
1,787.779 
2.341.445 

2.801.735 
3.148.059 
3.376.643 
3.767.732 
3.823,243 

22.546.291 
27.166.860 
28.450.762 
51.693.167 
34.760.534 

36.131.220 
14.544.159 
21.142.478 
12.380,468 
3.944.900 
4.678.623 



(■) 



1.2 
1.3 
1.4 

8.0 
9-6 
101 
18-3 
12-3 

12-8 
52 
7-5 
4.4 



284.128.989 

135.944 

1.896 

14.792 

28.673 

121.175 

394.875 

702.317 
1.059.147 
1.514.727 
1.791.660 
2.345,250 

2.805.573 
3.151.719 
3.379.989 
3.768.156 
3.832.897 

22.572.204 
27.182.168 
28,474.945 
51,745.181 
34.847.163 

36.299.454 
14.715,265 
21,505.796 
12.749.893 
4.100.676 
4.887.456 



Ji: 



20.5 



16.5 



{') 



1.2 
1.3 
1.3 

79 
96 
10-0 
182 
12.3 

12-8 
5-2 
7-6 
4.5 



3,703 



(') 


(■) 


8,880 


(') 


(') 


2.830 


3,0 


5.4 


84 


4,9 


63 


162 


24 


1.8 


65 


4-7 


3-6 


161 


6-7 


5-2 


287 


8-3 


65 


426 


8-9 


7-0 


529 


93 


72 


613 


10.2 


7-9 


754 


11-2 


8-7 


916 


11-9 


9-4 


1.083 


12-5 


9-9 


1.241 


13-1 


10-6 


1.428 


135 


10-9 


1.574 


14-8 


12-0 


2.084 


16,5 


134 


3.010 


17-9 


145 


3.976 


20,2 


164 


5,641 


23-4 


18-9 


8.379 


27,8 


222 


13.050 


33.9 


268 


22,867 


404 


31-9 


41,775 


49-1 


38.4 


108.152 


55.3 


41.8 


278,182 


59.9 


_44.0_ 


925.655 



Inciividual Returns/ 1981 



35 



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 of dollarsl 



Size and accumulated size ol 
adjusted gross income 



Number 

of 
returns 



Percent 
of 

total 



Adjusted gross income 
less deficit 



Percent 

of 
total' 



Average 
(dollars) 



Taxable returns 



Number 

of 
returns 



Adjusted gross income 
less deficit 



Percent 

of 

total' 



Cumulated From Smallest Size of Adjusted 
Gross Income 

No adjusted gross income 

$1 under $1.000 . . . 

$1 under $2.000 

$1 under $3.000 

$1 under $4.000 

$1 under $5.000 

$1 under $6.000 

$1 under $7.000 

$1 under $8.000 

$1 under $9.000 

$1 under $10.000 

$1 under $1 1 .000 

$1 under $12.000 

$1 under $13.000 

$1 under $14.000 

$1 under $15.000 

$1 under $20.000 

$1 under $25.000 

$1 under $30.000 

$1 under $40.000 

$1 under $50.000 

$1 under $75.000 

$1 under $100.000 

$1 under $200.000 

$1 under $500.000 

$1 under $1.000.000 

$1 or more 

All returns 



809.246 

2.676.489 
6,616,602 
10,531,260 
14,298,316 
17,937.131 

21.619,664 
25,169,072 
28,908,166 
32,255,592 
35,588,009 

38,769,736 
41,788,565 
44,590,969 
47,293,699 
49,781,169 

60.779.363 
69.896.499 
77.101.781 
86.307.117 
90.489.606 

93.286.342 
93.932.226 
94.448.742 
94.566.634 
94.581.592 
94.686.678 

95.396,123 



2.8 
6.9 

11.0 
16.0 
18.8 

22.7 
26.4 
30.3 
33.8 
37.3 

40.6 
43.8 
46.7 
49.6 
52.2 

63 7 
73.3 
80.8 
90.5 
94.9 

97.8 
98.5 
99.0 
99.1 
99.1 
99.2 

100.0 



—19.611.213 

1.558.371 

7.472.473 

17.250.216 

30.450.199 

46.830.864 

67.068.394 
90.277.664 
118.174.955 
146.618.694 
176.276.935 

211.670.067 
246.353.466 
281 .372.862 
317.851.713 
353.921.164 

545.457.247 

749.678.462 

947.103.415 

1.264,519,565 

1,449,842,210 

1,614,098,881 
1,669,197,928 
1,736,915,054 
1,770,171,777 
1,779,986,965 
1,791.116,616 

1.772.604.303 



0.1 
0.4 
1.0 
1.7 
2.6 

3.7 
5.0 
6.6 
8.2 
10.0 

11.8 
13.8 
16.7 
17.7 
19.8 

30.5 
41,9 
52,9 
70.6 
80,9 

90.1 
93.2 
97.0 
98.8 
99.4 
100.0 

99.0 



-22.675 

582 
1.129 
1.636 
2.130 
2.611 

3.102 
3.684 
4.088 
4.646 
5.009 

5.460 
5.895 
6.310 
6.721 
7.110 

8.974 
10.726 
12,264 
14,661 
16,022 

17,303 
17,770 
18,390 
18,719 
18,820 
18,936 

16,682 



16,310 

670 

176,119 

352,838 

2,211,200 

4,666,804 

7,115,884 
9,603,721 
12,469,112 
16,394,033 
18,606,261 

21,667,473 
24,477,863 
27,200,624 
29,840,296 
32,275,366 

43,109.148 
52.138.856 
59.300.153 
68.472.861 
72.631.551 

75.413,183 
76.056.700 
76.571.504 
76.689.393 
76,704.134 
76.709.414 

76.724.724 



P) 



0.2 
0.5 
2.9 

6.1 

9.3 
12.5 
16.3 
20.1 
24.1 

28.1 
31.9 
35.5 
38.9 
42.1 

56.2 
68.0 
77.3 
89,2 
94,7 

96,3 
99 1 
99,8 
100.0 
100.0 
100.0 



— 1.181.759 

451 

276.255 

728.354 

7.489.787 

18,564.192 

32,013,049 
46,189,624 
69,700,226 
94,683,993 
124,150,012 

156,292,561 
189,729,894 
223,754,309 
259,380,701 
294,691,959 

483,411,438 

685,677.909 

861.896.964 

1.196.200.916 

1.382.456.642 

1.545.824.276 
1 .600.723.092 
1.668.227,697 
1.701.431,436 
1,711,235,782 
1,722,355,225 



100.01 1,721,173,466 



_a. 






1.9 
2.8 
4.0 
5.5 
7.2 

9.1 
11.0 
13.0 
16.1 
17.1 

28.1 
39.8 
51.2 
69.6 
80.3 



98.8 
99.4 
100.0 





Taxable returns — Continued 




Taxable income 


Income tax after credits 


Total income tax 


Size and accumulated size of 


Number 

of 
returns 


Amount 


Percent 
of 
total 


Number 

of 
returns 


Amount 


Percent 
of 
total 


Amount 


Percent ol — 


Average 
income 

tax 
(dollars) 


adjusted gross income 


Total 


Taxable 
income 


Adjusted 

gross 

income 

less deficit 




1101 


(11) 


(12) 


113) 


(141 


(15) 


(16) 


117) 


(18) 


(191 


120) 


Cumulated From Smallest Size 
of Adjusted Gross Income 


174.513 

350.638 

2,206,640 

4,666,696 

7,112,687 
9.598,529 
12,463.381 
15.386.907 
18,496,335 

21,556,440 
24,468,716 
27.190.991 
29,830.648 
32.264.932 

43.094.768 
52.122.933 
59.282.900 
68.454.980 
72.612.968 

75,392,757 
76,034,185 
76,546,833 
76,664.011 
76,678.630 
76.683.872 

76.683.872 


486.268 
1.066.554 
6.106.387 
14.503,181 

24,915,467 
37,722,843 
54,759,826 
74,123,521 
97,039,720 

122,200,294 
146,671,657 
175,767,290 
204,638,490 
232,906.486 

385.645.024 
550.184.788 
709.278.702 
966.012.957 
1.114.785.766 

1.245.522.073 
1,288.922.652 
1,342.148,263 
1,368.133.773 
1.375.543.623 
1.383.704,176 

1,383,704,176 


0.1 
0.4 
1.0 

1.8 
2.7 
4.0 
6.4 
7.0 

6.6 
10.7 
12.7 
14.8 
16.8 

279 
39.8 
51.3 
69.8 
80.6 

90.0 
93.2 
97.0 
98.9 
99.4 
100.0 

100.0 


2,091 

174,992 

351.072 

2,208,972 

4,665,973 

7,112,949 
9,598,713 
12,463,601 
16,385,744 
18,495.773 

21,557.094 
24.466.850 
27.187.341 
29.826.992 
32.260.996 

43,068.806 
52,114,238 
59,263,548 
68,427,718 
72,578,133 

76,350,396 
76,986,649 
76,496,639 
76,613,296 
76,627,866 
76,633,093 

76,635.184 


3.915 

12,294 
38,970 
156,432 
548,968 

1,248,018 
2,301,072 
3,812,016 
5,599,796 
7,941,241 

10,742,976 
13,891,035 
17,267,678 
21,036,410 
24,858,653 

47,404,944 
74,571.604 
103.022.566 
154.716.734 
189.476.268 

225.607,487 
240,151,646 
261,294,123 
273,674,691 
277,619,491 
282,298,114 

282,302,029 


(') 

{') 

{') 

0.1 
0.2 
0.4 
0.8 
1.4 
2.0 
2,8 

3.8 
4.9 
6.1 
7.5 
8.8 

168 
26.4 
36,5 
54.8 
67.1 

79.9 
85.1 
92.6 
96.9 
98.3 
100.0 

100.0 


135,944 

1,896 

16,688 

45.361 

166.536 

561.410 

1.263.727 
2.322.875 
3.837.601 
5.629.261 
7.974.512 

10.780.085 
13,931,804 
17,311,793 
21,079,949 
24,912,845 

47,466.049 
74.667.217 
103.142.161 
154.887.342 
189.734.505 

226.033.969 
240,749.224 
262,255.020 
275.004.912 
279.105.589 
263.993.045 

284.128.989 


0.1 
0.2 

0.4 
0.8 
1.4 
2.0 
2.8 

3.6 
4.9 
6.1 
7.4 
8.8 

16.7 
26.3 
36.3 
54.5 
66.8 

79.6 
84.7 
92.3 
96.8 
98.2 
100.0 

100.0 


(') 

(■) 

3.4 
4.3 
2.7 
3.9 

5.1 
6.2 
7.0 
7.6 
8.2 

8.8 
9.4 
9.8 
10.3 
10.7 

12.3 
13.6 
14.5 
16.0 
17.0 

18,1 
18,7 
19.5 
20.1 
20.3 
20.5 

20.6 


(») 

(») 

6.0 
6.2 
2.2 
3.0 

3.9 
4.8 
5.5 
6.0 
64 

6.9 
7.3 
7.7 
8.1 
8.5 

9.8 
10.9 
11.7 
12.9 
13.7 

14.6 
16.0 
16.7 
16.2 
16.3 
16.5 

16.5 


8.880 
2,830 


$1 under $1 000 ..... 


$1 under $2.000 


$1 under $3.000 


129 


$1 under $4 000 


75 


$1 under $5.000 


120 


$1 under $6 000 


178 


$1 under $7.000 


242 


$1 under $6 000 


308 


$1 under $9.000 




$1 under $10.000 


431 










$1 under $13 000 . . . . 


636 






$1 under $16.000 


772 




1,102 
1,432 
1,739 
2,262 
2,612 

2,997 
3,166 
3,425 
3,586 
3,639 
3,702 

3,703 


$1 under $26.000 


$1 under $30.000 




$1 under $50 000 


$1 under $75.000 


$1 under $100 000 . . 


$1 under $200.000 


$1 under $500.000 


$1 under $1.000.000 

$1 or more 


All returns 



Footnote(s) at end of table. 



36 



Individual Returns/1981 



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 of dollars! 



Size and accumulatecJ size of 
adjusted gross income 



Percent 
of 
total 



Adjusted gross income 
less deficit 



Average 
(dollars) 



Taxable returns 



Percent 
of 
total 



Adjusted gross income 
less deficit 



JiL 



JSL 



Cumulated From Largest Size of Adjusted 
Gross Income 

$1 ,000.000 Of more 

$500,000 or more 

$200,000 or more 

$100,000 or more 

$75,000 or more 

$50,000 or more 

$40,000 or more 

$30,000 or more 

$25,000 or more 

$20,000 or more 

$1 5.000 or more 

$14,000 or more 

$13,000 or more 

$12,000 or more 

$1 1 ,000 or more 

$10,000 or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

$6,000 or more 

$5,000 or more 

$4,000 or more 

$3,000 or more 

$2,000 or more 

$1,000 or more 

$1 or more 

All returns 



5.286 

20.044 

138.136 

654,652 

1,300,536 

4.097.372 

8.279,761 

17.485,097 

24.690.379 

33.807.515 

44.805.709 
47.293.179 
49.995.909 
52,798.313 
55.817.142 

58,996.869 
62,331.286 
65.678.693 
69,397.806 
72,967.214 

76.649.747 
80.266.562 
84.055.618 
87.970.276 
91.911,389 
94.586,878 

95.396.123 






0.1 
0,7 
1.4 

4.3 

6.7 

18,3 

25.9 

35.4 

47,0 
49.6 
52.4 
55.3 
58-5 

61.8 
65,3 
68.8 
72.7 
76.5 

80.3 
84.2 
88.1 
92.2 
96.3 
99.2 



11.128.551 
20.943.739 
54.200.462 
121.917.588 
177.016.636 

341.273.306 

526.595.961 

844.012.101 

1.041.437.054 

1.245.658.269 

1.437.194.352 
1 .473.263.804 
1.509.742.634 
1.544.762.030 
1.579.445.449 

1.612.838.562 
1.644.496.822 
1.672.940.561 
1.700.837.852 
1.724.047.122 

1.744.264.652 
1.760.665.318 
1.773.865.301 
1 .783.643.044 
1.789.557.145 
1.791.115.516 

1.772.604.303 



0.6 
1.2 
3.0 
6.8 
9.9 

19.1 
29.4 
47,1 
58.1 
69.5 

80.2 
82.3 
84.3 
86.2 
88.2 

90.0 
91-8 
934 
95.0 
96.3 

97.4 
98.3 
99.0 
996 
99.9 
100-0 

99.0 



2.105.288 

1 .044.888 

392.370 

186.233 

136.111 

83.291 
63.600 
46.270 
42.160 
36.846 

32,076 
31,152 
30,197 
29.258 
28.297 

27,337 
26,383 
25,472 
24.509 
23,626 

22.757 
21,929 
21,103 
20.276 
19.470 
18.936 

18.582 



5.280 

20.021 

137.910 

652.714 

1.296.231 

4.077.863 

8.236.553 

17.409.261 

24.570.558 

33.600.266 

44.434.048 
46.869.118 
49.508.790 
52.231.551 
55.141.941 

58.204.153 
61.315.381 
64.240.302 
67.105.693 
69.593.530 

72.040.610 
74.498.214 
76,356.576 
76.533.295 
76,708.744 
76,709,414 

76,724,724 






0.2 
0.9 
1.7 

5.3 
10,7 
227 
32.0 
43.8 

57-9 
61.1 
64-5 
68.1 
71.9 

75.9 
79-9 
83.7 
87-5 
90,7 

93.9 
97,1 
995 
99.8 
100.0 
100.0 

1000 



11.119.444 
20.923.790 
54.127.629 
121.632.133 
176.530.950 

339.896.583 

524.154.309 

840.458.262 

1.036.677.316 

1.238.943.787 

1.427.663.267 
1.462.974.525 
1.498.600.917 
1.532.625.332 
1.566.062.675 

1.598.205.213 
1.627.771.232 
1.652.654.999 
1.674.165.402 
1.690.342.176 

1.703.791.034 
1.714.865.439 
1.721.626.872 
1.722.078.971 
1.722.354.775 
1.722.355.225 

1.721.173.466 



0.6 
1.2 
3.1 
7.1 
10.2 

19.7 
30.4 
48.8 
60.2 
71.9 

82.9 
84.9 
87.0 
89.0 
90.9 

92.6 
94.5 
96.0 
97.2 
981 



99.6 
100.0 
10O0 
100.0 
100.0 

99.9 





Taxable returns— Continued 




Taxable income 


Income tax atter credits 


Total income tajc 


Size and accumulated size of 


Number 

of 
returns 


Amount 


Percent 
ol 

total 


Numtier 

ol 
returns 


Amount 


Percent 
ol 
total 


Amount 


Percent of — 


Average 
income 

tax 
(dollars) 


adjusted gross income 


Total 


Taxable 
income 


Adjusted 

gross 

income 

less deficit 




(10) 


(111 


1121 


(131 


1141 


(151 


(161 


(17) 


(181 


1191 




Cumulated From Largest Size 
of Adjusted Gross Income 

$1,000,000 or more 


5.242 

19,661 

137.039 

649.667 

1.291,115 

4.070.914 

8.228.892 

17,400.972 

24.560.939 

33.569.114 

44.418.940 
46.853,224 
49.492.881 
52.215,156 
55.125,432 

58.187.537 
61.297.965 
64.220.491 
67.085.343 
69,571.285 

72,018.276 
74,475.332 
76,333.234 
76.509.359 
76,683.872 
76.683.872 

76,683,672 


8.160.552 

1 5,570.402 

41.555.911 

94.781.323 

138.182.102 

268.918.409 
417.691.218 
674.425,473 
833.519.387 
998,059.151 

1.150.798.668 
1.179.165.685 
1.207.936.885 
1,235.032.518 
1.261.503.861 

1.286.664.455 
1.309.580.654 
1.328.944.349 
1.345.981.332 
1.358.768.716 

1.369,200.994 
1.377,597.787 
1.382.637.621 
1.383.217.887 
1.383.704.175 
1.383.704.175 

1.383.704.175 


06 
1.1 
30 
6-8 
10 

19.4 
30-2 
48-7 
60-2 
72-1 

83-2 
85-2 
87-3 
89.3 
91.2 

930 
94.6 
96.0 
973 
98.2 

99.0 
99.6 
99-9 
100-0 
100-0 
1000 

100,0 


5.225 

19.797 

136.454 

646.444 

1.282.697 

4.054.960 

8.205.375 

17,369.545 

24.518.855 

33.544.287 

44.372.097 
46.806.101 
49.445.752 
52.166.243 
55.075.999 

58.137.320 
61.247.349 
64.169,492 
67.034.380 
69.520.144 

71.967.120 
74.424.121 
76.262.021 
76.458.101 

76.633.093 
76.635.184 


4.678.623 
8.623,523 
21.003.991 
42.146.468 
56.690.627 

92.821.847 
127.582,381 
1 79.275,548 
207.726.310 
234.893.170 

257.439.461 
261.262.704 
265.030.436 
268.407.080 
271.555.138 

274.356.873 
276.698.319 
278.486.098 
279.997.042 
281.050.096 

281.749.147 
282.141.682 
282.259.144 
282.285.820 

282.298.114 
282.302.029 


1.7 
3.1 
7-4 
14,9 
20-1 

32-9 
45,2 
63-5 
73-6 
83.2 

91.2 
92.5 
93.9 
95-1 
96.2 

97.2 
98.0 
98.6 
99.2 
996 

99.8 
99.9 
100.0 
100.0 

100.0 
100.0 


4,887.456 

8.988.133 

21.738.025 

43.243.821 

57.959.086 

94.258.540 
129.105.703 
180.850.884 
209.325.829 
236.507.996 

259.080.200 
262.913.096 
266.681.253 
270.061.241 
273.212.960 

276.018.534 
278.363.784 
280.155.444 
281.670.171 
282,729.318 

283.431.635 
283.826.510 
283.947.684 
283.976.357 
283.991.149 
283.993.045 

284.128.989 


1.7 
3.2 
7-7 
15-2 
20-4 

332 
45-4 
63-7 
73.7 
83.2 

91.2 
92.5 
93,9 
95.0 
96.2 

97-1 
98-0 
98-6 
99-1 
99-5 

99-8 
99-9 
999 
99-9 
100,0 
100 

100-0 


59-9 
57.7 
52-3 
456 
41-9 

35-1 
30-9 
268 
25 1 
23-7 

22.5 
22.3 
22,1 
21.9 
21.7 

21-5 
21.3 
21.1 
20.9 
20.8 

20.7 
20.6 
20,5 
20.5 
20,5 
20-5 

20.5 


44.0 
43.0 
402 
35.6 
32.8 

27.7 
246 
21.5 
20.2 
19.1 

18.1 
18.0 
178 
17.6 
17.4 

17.3 
17.1 
17.0 
16.8 
16 7 

166 
166 
165 
16.5 
165 
165 

16.5 


925.655 


$500 000 or more 


448 935 


$200,000 or more 




$100 000 or more 


66 252 








23,115 


$40,000 or more 


15 675 




10,388 








7 039 


$15,000 or more 


5,831 




5 610 








5 170 








4 742 


$9,000 or more 


4,540 




4 361 






$6 000 or more 


4063 


$5,000 or more 


3.934 




3 810 








3 710 




3,702 




3 702 


All returns 


3,703 



'Estimate should be used with caution tiecause ol the small number of sample returns on which it is based. 

•*Dala combined to avoid disclosure of information lor specific taxpayers 

'Percent based on positive income only 

'Less than 05 percent, 

^Percent not computed. 

NOTE Detail may not add to total because of rounding. 



Individual Returns/ 1981 



37 



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38 



Individual Returns/ 1981 



J com ^vtnr^o ©cocooi*- o> •- 

(DCM --CytOO^ t-VOOCOTT (O CM 

-T-Oiv h-vcDCO*- oiCMcomco (oconom coco^r-o vmr^r^^ ^ r^ 

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CO r^ (D r^ »- vCMCM(Oco r-m^oo co(om(DCO »-eotDOO) f^mo^cM o> • 

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o' tn" o' --' m" T-' cm" o' co" --" 

coo(Dcoi^ mr-*- 



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cm" to' to" co' co' co' cm' co' cm' cm" cm' cm" cm' cm" cm' cm" cm* --' ^ --' 



com to 

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- tooir- CMO '■ 

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ai (D O) co' cm" 






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•- r-o^a>co cMr-encoir coi-ojcom cooiooO'- *" ~" "~ 

CM co'-r-o)CD mcMCMP-CM '-'»eo<o^ omfotD*- 

— ' eo"Vr-"o)"o' N-' O) r-' CO go' co'cocn'eoen m* --" cm oo' oo' 

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m m_ o> r- — co_ cm cm_ (0_ ^_ (D_ to (5 o ^ o cm o o> cm -- 

a) ^'m'o)'co'(D" o" CO r-" oo" --* co"^"m'(D(D" r- r- to" oo' o' 

•- ^^ (MCMCMCMCO COCOCOtOCO CO CO CO CO V 

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m mooicoo mr-0(D'- co^'-tnm ocMoeor- r-mmcMCO '-oco-o-^ 

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— ' m" cm' '-' v oT CO o co' co' cm' r-' v' CD »- 

CO r—mcor- v r- »- co co i co cm tM '- 

'- CO ■v r- o ■<* •- m CO m '-■rococo 



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CM »- CO •- •- 



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»- .- .-CM 



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oi m" "-' v r— ' ai cm' m oi r-* cm' ^* eo cm" cm" r-" V^"to*eo"r-" f-' mm" cm" to mcoco'^ 

o r- V .- CO CO axO'-^co 001-0000 o^cMtpm .-ooco* ^ '- .- •■ 

to (D(no>r-to (omr-coeo ^otot-v ^cmpmoo -- cm cm '- r^ co m .- 

cm' to' to CO eo eo eo" co" CO CO eo' eo' cm evf cm' c\i cm cm" cm" cm" oi f- oi v" cm" 



r* CO CO v_ r-._ CO to 0_ eo_ co tn cm 

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} o' cm' oi m' ^' o' ^' cm' V oi i-" cm' oo' — ' 

)»-cMcoco m •- O) ^ CO CMtoi—mco 

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c c c c c 

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30 O" 
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o CM m ^ !£ 

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= ooo° 
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m o o o ". 
p- "- CM m '- 



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8 OOOO 
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m' o" o' o' m' 
CMCO rr '" ' 




- Hi Qi a> Q) 
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*" c c c c 

55 3 3 3 3 
■DO O oo 
COOOO 
30 O oo 



MMCAWM (AfAVii/tfA yUAVHAVi 

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o "- CM CO V miDP-tocn 



5 Z MMMM 



M<AW>M(A (AMtAMM (A M W) 4A (A 



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o' m' o" o" o' 
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T3 C C C '-' 
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= 0002 
O O O O K 
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Individual Returns/ 1981 



39 



a> o 



4n o) r^ O) o cj ifj i-oiojinr^ coro^in^- cd ui ■* cd -^ "-r^cooim 

— o ^ r- ^ (o -"T vocoocM cMcor-'-T- covuir-^f cor-cooocu 

to oinoeo_co (^'.o)^.^.Ol c>r-_^_'-_o i^. oj^fiin'- in^co^to 

to" c^rfaiciri v'tDto'TO) c6c>i<aa>ai ciaiaiair^ fCr-'to^'tn 

CM CMCDCDCOU) h- ■V* CM (D CO O "* CO "* -"T i- r^ CO O (D tO i- CD tO 

^ CMincoCTr^ cocooojco vinmcjo cm tn •- »- o cotnajmi^ 



r- T- CO '- ■w m 

r-_ (D IT) o_ o_ ^ 

CO CO CO 00 CO to 

o »- ■w oo r*. 

"<r CM (D_ ■r- eo_ (O 

O) ^ ^ CO CO CO 



Tf mcMtDcoi/1 vcMcOi-o ^ (M ^- 1- CO tD<D<Jiann ^tor^c»o r-oicDixi'- o cocjouito 

OJ inoocMCM •- »- O) CO to (D ^ to o oo ininr-TTO co to o '^ o Of*-Otfi(D o> i^ t- n. in m 

cj in CM m o_ OT (o O) « in co_ to ^_ ^ ^ ^ co ^ co_ >-_ --^ t- ^_ o) co in to oi -v^ v_ cy i« tt c> o^ cm in 

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^ "-(DOOi- (pco^coin ^in-«^i- ■*? r^ o o to ocoocmo cor^cooo w r-tor-coin 

<o ojcoino tDO^tD»- cmcocot-O) '-oot-^oj incoto»-m co»-tO'-0D v cMinr^moi 



is 



^h-(DO) CM ^ r 



CO (D_ r-- h- CM_ en •-_ oo_ co_ ^_ r-_ (D en 

iriVoco'in" TTCMinoiiri (Da)co'^"»-" coooo'cM'cn t-" v'm" cm'cd' _ _ _ . 

lOi-tD'-to oi V in ^ to r^ ^ O) in CM Trcointoco co o oi tc cm tDco*-'- 

co r^ r*. O) O) 010 0)0) o)0)Scocd tDr--i^r*-r^ coo)inin"- ~ " 



o to 1^ comr^i-co r^tocooto o cm oocMino »- ■^ 

— o)tor^tDto V CO tO'-'-ajCM coo,._ ,_, . _ . ., . ,„.- _,,-_,,_ 

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v" If} to ^ in T- »-' co" iri o" in" in" v" o" Oi in" o> co' cm" to" ■^" ■■- o" to h-' in" oo" oi o' -c" to" cm" ^* m" ^" m" 

._ . . _. ^_-. -TTT-tOCOi-'- 



CO CM ^ cm CM 



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CO (OCT) 

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CM CD ^ 

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O) »- CD tT 

■fl- r^ CMO 
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CM 0>0- , 

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CM ^ r^ CM CD coi^oino) cocoh-oco co^tocoo incor-'-O) 

D r^ T- ^ CO •- 1- cocDcnoin cocmcdO'- co v -^t '- co h-r^oj^r^ 

— -J CO F-- 03 o_ CO CO CO ao_ CM_ in co_ co_ ^ !*-_ o OD in V o o m r- CO CO 

CO T-cncoco cm'oj'-'Vo)' co r-' in t-' en r-" oi oi ^* r^" ^"o)'r--'tD"cM" to" '-" cm" in i-" 



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to r^ CO m -vcDCMtoo) O) cd -^ o co cm co o cm to co^-^-'-cm ojcmcmcc 

«- CM CM -ff CO CO CO -v in m in incoincDv cocotomTT cocotoa 

cm" cm" t* V co" CO CD V »■ 



II 



in i-or-CMtn r^- >- co r- oj h-cotocMCM r^ r- h- o '- cmovcmoo 

CM CM •- CD to CM CO in ffl CM O O) h* OJ in CO CO CD l*~ ■- OJ CM CD to t^ CO 

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cd" »--" iri v' iri o" iri to' o" en o" co" en" en" to' co' iri iri r-" co' -v" V cm" m" »-" co" 

CD CO '- (O CM to CM '- CO CM CO CO h- tD i- O CD O O ^- V V CO tO tD CD 

in T-T-cycM co'Vin'Vv ■^■vinincD in'vincDV -vcoojinv 

cm" cm" -v" V co" 



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CM CO ■-CMCO'-O r^'-oento •-tooitoto — r* u 



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cocococoCT eocoeoeoco cocmcococo comtotom 

^' ^" cm" '-' 1-" 



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r- V 00 CM *- m to o m TT 
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■-CM CMCMCMCOCO CO CO CO CO CO COCMCOCOCO 



CO h- V_ CD_ ^; 

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CO tor- CD o 

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y- ininr^t-t- covoji^n- r^vcMin^- o co o ^ 



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to o 1- » V -- in CO 00 CM ^ 1- ojoj^inv r^r^mvoj vminsco tor^oDmoj ojojocmoj cmv^cop^ 



- o) m'-eooeo « m vvojrvr^ ojoin»-o r^ v co »- cm CMr^CMvoj co m o m n 

o»- '-iDin'va) o m i-comojeo cocm'-ujoj r^cMcotDto -wojcmoco — — 

* ■>? -— — — - 



»» Tf CD tn CM 

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CMtDVtOO) CMOOCMCO 



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m CO OJ^CDCOr^ CMCMCOr^CD 



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(DCU'-into '-0'- 

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to to CO CO CM 
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■ • • • '-CM '-'-.- ■.- • COCMCOCO-T ■- 1- 



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■^ CM cn CD en men coco cncMOc\j(s, ^ oocooi '3-encMO_co ocqtqtSJCM to 

cm' ^" CO cm" i-'m'to'cn co" co' co' m' m" co" co" '- cn" co" — cm' r--' oj »- cm" com r*- cm •- to 

«••-> ■ .- '-.-'-'-'-——'- — tM-r-fflr^-mcM^ mm— co 



CD OJ CM OJ — 

CO m CMm to 

O O CO — CM 

"tr oj' oj" o' co" 
o o -tr mcM 
— — — — -^ 



O CD m CMI- 
CM CO CO mcM 

to_ CM_ co_ o_ r* 

to' oj" m" fv." r- 



CO in r^ CO o. 
— CMO oo m 

CO ^ CO 00 CM 



o E 

CO L 
0) 

o 

^ i 

o 

C/J 

(0 -o 

c " 



0) 

oc . 

— i 

< „ 

I 2 

f> to 



s s\ 

I- sj 



■oooo 
■ oooo 

.oooo 



CT O w ._ l_ w 

■Q ^' Q) CD 0) tS 

OJ w'g'g'g'g 

I 533D =) 

;=■ T3000 O 

S COOO O 

™ 3 OOO O 

o — — cm"co"V 



o_o_o_o_Q- 
cd" r-" co' oj' — 

0) 0) OJ <1) CD 



3 D 3 3 3 

O O O OO 

o o o oo 

o o o oo 



ooo oo 
o oo o o 
o o o o o 
— cm" co" -v" m" 



oooo o 
o oooo 
ooooo_ 
cd" ^-" to" oj" o" 



ooo o o 
ooo o o 
oooo o 



oog 
ooo '-i 
oooo 



tfimtAyiifi yn^yiiAtA vnfufuftm 



c c c c c 

3 3 3 3 3 
OO O OO 
OOO OO 



TJ-OTl'DT) 



OO O OO 



c c c c c 

3 3 3 3 3 
OO O OO 
OOO O O 



C C C C C 

3 3 3 3 3 

O O OOO 

O O OOO 



X) c c c ■■ 



^ " c c c c 

« £3 3 33 
=- T30 O OO 

y c o o oo 

3 0_0_0_^0_ 

«w»ww «WOT«w towwwyj SwwSsw 5 Z tflwtfiwtft 



o o ooo 
o'm'o'o'o" 

CM CM CO "^ m 



C 3 3 30 
="000° 

oooo". 
o o oo o 
<=>-o"o"o'g 



c oooo 

- oooo 

« ,o_o_o_o_ 

o o CM* eo" ^" tn 

ii O ifitfUftVi 

cn o ,_ ^ w ._ 

■n _" QJ Q) 0) QJ 

QJ (fl'O'O'O'O 



oooo o 
ooooo 
o_ o_ o_ o_ Q 
cd" r-T co" cn" i- 



oo o o o 
ooooo 
o_ o_ o_ o_ o_ 
— " cm" co' V^ m' 



ooooo 
ooooo 
o_ o__ o_ o_ o_ 
cd" r-' co" oj" o" 



ooooo 
ooooo 
ooooo 



oo" 

O O OH. 

o o oo 

O O O "- g 

o CMm — !: 



tAtfitfl wtfl 



c c c c c 

3 3 3 3 3 



ooooo 



C C C C C 

3 3 3 3 3 
OOOOO 

ooooo 

OOOOO 
o" t-' cm' co' ■v" 



3 3 3 3 3 

ooooo 
ooooo 
O OO oo_^ 
m"cD"r*-"to"oj" 



WWCAMte »«<««»(« 



c c c c c 

3 3 3 3 3 
OOOOO 
OOOOO 

o_ o_ o_ o_ o_ 
o' m" o' o" o" 

CMCMCO^m 



■D C C C '-' 
C 3 3 3 O 

= ooog 
oooo". 
ooooo 
'^o'o'o'g 



_, to . — te 

a cO ^ CD 

c «t« ^o 

o c ,_ o o 

c 5 OJ o o 

_ ^ T) O Q 

CO £cui-- 



o o 
oo 
o o 
m'o' 



42 



Individual Returns/1981 






cDtccooin i/iT-i-O)*- "-oicntcc^ oiojc^'wr^ m'«-mmr«- c>* O) »-r«-coa« tnuico'-csi t\i a m m m vn ii^ r- 



-indcy ■-■V'-a 



lO O •- ■^ 



00 '- n ■w f^ i/^aoO(DcD o(D'*oa<o 
^c\j»-r«-o> inh-fflo— iD^f^O>*« 
(vjcmcmt-*- ON-^ffioD nr*.v*-cu 



oj o in o in (D <^, '^ ^. 'D ^, »- CO O) O) O) r- f\j •- cd (O r- cd r- m en irnrunt^ 

ooyo'coin m' <m' tn" V* eo foin'tn^'co w h-' in w r-" w o nT --" en --'iricor-' 

• • '-CM ^ r* p^ (vj — in V CO r^ ■- cy r- o (D r^ •-co'-inf*- moi^n 

r- r~ ^ ^ ^ ^ (\j CM •- CM ■- — o) r*- '- r- T^ <T> r^ ^ ^ 



in n (o — o) 
Tf <o f^ ^D*- 
^- CO o ■* (D 



tM(0(0OCM msooin^ v v oton 
woo'vcy coto-vi^p) O'-oioJo 
■^•-cooo r^cMocMO ■W'V'vcya) 



jtonr^CM mmto*-^ or^o^cn at •- 

Sm <o (O •- 0(D*-oo> ^- o> ^ ^- to <p r^ 
o<DCOCM tMcooxJir- ■V'-'^OJto in cm 



(D axconto r^tnOknip cnflpinotn <o '-■v tQ<D cgintDOco cmcD'- — 
00 c^c^vmm mmtotDin (owh-r-r* »r*h-iSr«- inoo>'-m v en '- 
CM cncncncy .- 



1 •- (D en T- cncDcnonn f^CMODCDP>- oicm-ccM'- oi (D r^ c» cm ® o oi r- • 

-into^m ooiooo r^cncMOCM cocotococo ocm^-'-cm iDCT*-m» 

•- • in O) h- en m in in r-_ ^. to *" ^. en cm cm en cm h- <o m eq o cm — _ -v a> 

CM o o '^ f^ lO <^' ^ '-" cm" 

r^ T o en o m ^ en — • 
cnen en CM •- • 



in CM en en in 



■w envtntocM •-lor- 

»- incMCMcno) cm f^ o 

en cn^in^^ o^enincooi ocoso 



— CMf^lD— o o en ^ <D 



^a>eMioto r^ococom offiCM'-(0 (DcnffiCMeo 
otocns^ ^men^O) — -■-■ _ — - . — 

OD OjeMtOW'- 



cn K ^ en ^ (DO 
i« (» 1^ en 1^ 1- cy 
CO (C r^u^ojcoao ooicmoi 



t (^ .-insDCMw eninoeocn en •- 



SSo»-eDin u><OK<DQ cnoinin^- ineM0>^-03 eoeMtOffl"- « c 
cMenmtD cDcDa>a)0 ocm^-oo cj'-cm«-o_ (OC>jo)0)oo tq" 



ffl m h- rs 



^ oi en oj O) f^ in in T- o) omtof^-o intotDino vtDcnen* 

f^i^CMCMO eomr^'-cM O) m •- en »- ino^cycy o> f^ o> ^ • 

— '_~_^ 'O *. f^. ^. o. ^. ^. ^, ^. ® f^, ® ^. o*. ^, "^ 

en ■<»■' r^ (D en ^' r^' eo* cm' ci a> id" as en" o' en co' o* ctT h-" o co' m' oi 

.- _. ._ _ _— — incnocMin cnp^o<D 



in in eo (O O) v in •■ 



OJOl 

en i» ^* " ----- - - 

• • men ■-ineM>-in enincMOto _-.,, 
•-CM enen^tDf^ tocneneoo) OO'-OO) 



0(O (O •-eocn 



•-'-'-'- kn^<o(Da> vin«-»- 



11 



<c i-^meneo enoooencM cnp^Mevjr^ m — cnr-en CMcnKt^to ommtO'- 

CM o 00 ^ en f^ intocooxo acneo^oi os^f^eom tooeocMO o ^ »- ■- en 

in ^_ o) r-_ oi en o •-_ O) cm o cy (O f^ o f^ to o o m o eo_ en in --_ tj r*._ co en (o o 

cm" (D (O* h-" --* (D --" en r-" o" ^-" ^"Vinency cy"^'(p^~"^' cm" cm" r-" o" (D en o" co" cm" '-" 

r* eo CM ^ '- en ^-omor^ r-eo^-tDto r--^»inin eocoiD*-r^ ^ m •- 

^ ^ CM •- cMCM'-CMr- »- ^ ^ 1- ^ ^^^^^ (D in r- »r en »- 



o en ^^O(D(0 cno>v--(M cMO'teocM •- en v to r^ en m m en m o«-cncM» 

♦ en en — omin cof^-op'- enr«-ooof^ cneM^-r^cM ineooit^en oicntov* 

tn ^ • ^ i^. *'* ^. ^. '~. o * c> •-_ en t-^ eq r*-_ eM_ en cm (D en <D ^_ en in >- in ^_ oq eq 

CM CM* ' --"'Ttn o" iD<d" CM o eO(OCM"^"o" od" CD (M r^" m" o" ot> r-" to" cm" eno'oDcn" 

« • inh- cocooienv ^mm^m inenmvv (Otomo^- •- oj ^ • 
»^ ^»-^^^^^^^»-^»-(Dinh-ven'- • 
in 



in (D in in I- 



r- CO ^ CM CM 

to eno ooo 
o) in in ^_ CM 
en en" o* ^" <d 
^ eoiD o> If 



■". ^.'R.®.*,^. ^. "l "l "l ■*". ^. "l *^. *. '^. *'*. '^. ''^, ^. ^, '^, P. "". 'R. ^, 00 CM en en CD 
—" o"(DO^'cm" (oenincoiri — "aTcncM— " Vo>cM"o"ao' oi^'Vcno ocM"eo<DO 
h. •- • *-(OCM •- CM V •- CM V en --cm •- menin r^ oi co O) cm mmmi^cn 



1:5 1 



eneDincn^- enocnoicn oiocoeneo cooieoh-o cocmo« 
iDinh-ven vcn^cjcn oxDcD^in --eMeoinoi m'-co' 
CO m CM s ^ cncov^oi eneneoenco r*.Tr(D<Do r^tDoo 



en'-v^cM en^cnco(D --h-r^r^r- 



inCDCJl'fCD O'-tD 

p^aj--cO'- cnmcD 

*- CM '-CM 



^pencnoj eo-^r^-eotp cn»-cMtDen cMr^como) r-ocMr^m i^ to »- ■« ■« « m o> i • ^ 

ininincMN- V'-cMino ccincpcnco matntjiin a>o>iniO'- "-^inoieo m r^ ^ '• ^ 

CMeNj_co_vo) ^.C)'~_r*_^_ — _0(Dflqo_ cn^_(qeo^-_ '~,'^.'^.^.'~. *^. '".^. °^ T. °. * ^ 

ViWcn^'rC o"f^'en«)"cM" a>" cm" od" o p^" r-"Vai"'-"o" enrvTcnm"^" — "inco--" V --" ' ' 

• ^ ^ »- .- *- »- ^^ en en ^ CM en — •- 



CO en in r- ^ 
o ■w ■^ cno 
r- CO o en en 
cd" r^" to* in" cm' 

CD CM •- (D CO 









11 



sico r-T-encD— 1^ f^ cy — ci 



*- encn ^ CM r 



CD lOOCMcpo) oimKOicn ^ en O) m ^ o v "- cm '- CMOiP^osen oonojcn w ej) ocm" 

CO cDcn'-oo) •- en •- p^ V k m a o a> r^ •- cm p^ o •- en >- m co enr^T-co*- A ffj mo* 

m oieooov eo^cM'-f^ cdcmoi^-v oinmeoco cooicMcnco ^«r--CMCM tt in oir- 

^-" en" en" 1/)' in" a>" inio'aieo'V --"cDcnoai' en en or^ en ^"cmcd'cd^" eno^'cMin of h-" --"'-" 

CO CM*- t- CM '-cnen'--- r- »- cm cm en •- •- en to ^ ooot-^O) ^oxoinr- o to • • 



00 f^entO'V'- cMOO'ven moxoono coi^moicu ■v— o* 

inr^ tooo'jr- r^ocnr^^ oocoo*- in«-oino i^cocm* 

0)0 en '-co en in v 00 en en ^eqeninco r^ocncq— _^ cMeni^ 

T-"o> ^'oT-'i^'iri cm' *-" co" v" to' en" oj" cm" cm" r-" en* iri to" to" en t-"co"--" 

• ■ • ^ •- • m •-'-'- en •- cmcocm mcMOCMoo veooi 

• • '-'-CMCMCM '^ ^ CM 



o en t» O) CD 
o o> -- f*- O" 
<jj en •- N- T 
en ■«■" — ■ ■^r' (L 
in CM r^ f*- (O 



3 



e 
o 

« 

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o 
u 

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8 
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(9 



< 
o 

4) 
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5) 

>> -A 

« o 

» 

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(A 

fl 

i ^ 

« 

ii 

I £1 



o 



'- intM'-cn— oojin^.tp oj'-toeO'- '-'-eoojo) cnoKr^CM mpcnCMC 

to ^•-cncni^ p^incMmro a>ooo>tO'- encnoxD'- p^--*-cMin ocoencnT 

»- voovtocM r^coo)^'- cof*-^in^ --axnocn "-voototo ^cocMint^ 

8--"inV<no cm" o» en --* en* co" in" in" in" i^' to" og o* to' oi* en" to o»" ■^' <d" O'v"*"'-" 

•- ■- ■- »- T- ^ ^ T- ^ ^ »- .- T-i-eM"- r-mr^mm cm cm 



o p in ^ 



CM CD -- en -^ '-•-•vnoi enm-^j- 



OPyfflP CO cnp 
CM min •- en •- V 
« ^ f^ en to CO 'V 



cO'-Poocn cntocM'-to oO'-coct> ocoincncM <o p 



pcnentocM '-ptocL 

O^PtqCM CD CM r- PCM 

r»." ^" ai t^ 'T ^ CM en in o ^' o> •-' ■^" ^-" iri r-' ^' 

CMCMcn cncnr^inin ^cotoms mr^tor^m 



. ^ to '- to "V o to ■- o> 

■ T cqinto_ f^_eD_tD_PP 

J a>" (C en" 1^' cm' "-" rC cm" 



en CM •- CM a> o> to r«- r«- ^"-inr^en oeoo'-'v cointooio) cmi^io 

* cmcd'o tM"eMco""*in* co"cn'ti 

• • ^ ^CMin^^ entOK 



8«-encD r^oiOincM m en »- r^ ■* eo en co 
h-acp 0)i-coo>eM ' " — — ^ 

*", *. ^. *". P. ^. Q. "i en 

(o"r*-"o"cM' oi" p" O)' en" cm" CMO)'coa)CM WoicM'to" ^' cm' en cm' r-' eo" coin cm' 
• CMCMCM cMcnvcntn encn'Vcn'V ■wvtn'^cn mmcnp'^ pp-- 

CM CM en en en -- •- 



»- r^ * eo en eo rv m cy r- ^ co en ^vo>oo) « r^ • --a>tDP cO'-incnto eocnpinin r^'-pinm pcncMCMm totoco* a> h- 
w en ^ vOJ^tDO o 9) CO CM CD en — o — CO pj en • enpoien CMcnvoen cncor^a>P "-vtom— p-tnmr^tD fflr^r^» cd w 
matoi eor^cMenCM cm eo to r^ en tocnOf^r- w • '-cotnr- oovmr- r- en •- •- en cO'-ojcmo cyom^en enoto 1^ «o 



cMCMcncMn ^t-. 



tn o r^ "- CD 
to r- in T V 

en^p ^ IT 



CM en en CD 



f^ CMf^ p en 



» CM cncMa 
*- CM -VCMtr 
»- CM « en ■< 



ooena>r^»- CMtJ)»-vco '-a 

ni^tDCDO- — 

en ^_ en ■<-_ c 

S' o to' p^ o" o» h-" ^' a> f^" en" to" ^ 

mocncD'C(J)r^f«wptoto»- - -._ 

— '- — CMCM'-CM CMCMCM^CM CMCMCMCMCn Cncnco, '-,^'. O"'. "* 

^" r^ cm' cy en" cm' V ^' cm v 



o> ocoootOP ^---eMcnP CMCO'-P^in ooip--'- ■-enp'-co cncMP^cncM 



11 



•- p invcntov PcDcncov co oi ■w »- en p-'wo>p^en ■■-ppfflp 

Sp p^entDina oo^-cmpcm en«Qin»- p^p^otDto o^p-ojo 

en pa>vineq pai»wv_ --ajwcn't oostqaq ^. '".•". ^.<^ 

uf cm" to'VtJJtjiV eMCo'aJen'co' oo' cm" r^" cm" r-" ^" r*-" ^" o" in* ^* to* to" in" r*-" 



^ CO CO P m 
•- in »- m •- 
en* o) o* o* ■*" 



- ^ en en en CMOjCMinv tO'-pm-- en 



o ■* « o 



toco Pf^ t^ cm CM 



en too 00 CM 



CM en cnp r^ 



CD to to p^ en 



h" CM ^ CM V fflC 



ocnp 
en v" CM V to cm' en cm 00' 00 o nmciiriai 
h' ^h.h-»-p env--f^^ tnf^v^O) _. 

~ -CMCM'-CM CM »- CM •- •- •- CM »- CM cn 



(--•-'-._ _. 

o CM P_ Oi_ en !--_ in eM_ o r--_ 

to" en cm" cm' p' p' en" p" ^ cm" 

CMO)CMP tOtOI^O) 



- 00 to CD m in 



8 - 



OCM 

CM o> eo_ en cq o* o> o i^^ 
^^^cn ^^cneMcn 



mmenCMp o>0) — o>m eo'-cncocM o>r*-cn'-r^ 

ento^tocM CMtDtovo) oioip'-O) ^^ — ^en 

^. o> to eo_ v_ tq CM en r>- eM_ tq i^_^ p r* »- to m ^-_ co v 

p'to' V in en* CM* to CM* tt --" i--* in" oj* --* en" o*^* en co' tD^*ar^'^-" 

?? !* ■• 5 ' CMCMincM mencnenp^ tnen'-eMto r^ t- r^ ^ r^ 



^"-pCMr- p^p^OJoov 

p-~0)f^eno) oiooicMO 

i^^ CM m p en cq (» en in in 

en* eo* r^' en" to" en* r^" to" to" cm" 

cn^ineO'- eo^r^eov 

o CM O) CD en a> tn tn p r~_ 

•-•-■— "-tn "-cncncMcn 



10 1^ cni^ •- in -^ 



covtDcnp cMB'^cnen wptin- ^•^itasttt osacocMO «m 



II 



* en enmm^cM --cmwcm— p*- ^ en id in tocncnoio vcntntnen en r^ r- o ^ 

SO» -vinr-pp ovcMCMv en*-eneMen cm cm -v en 'ff pwf^ino ^ cm co — 
•- V- »- ^ ^ ■.- ^ ^ r- r- r- ^ ^ ^ r- *- ^ -^ CO m Cn tO P- CM CM 



cocooococn en — -^oo tn — cMP^cn cMOieO'-tn 

enoo^tsm enptO'-in --pen-^r^ cM^iOinin 

• CM to to ^_ aiCMvenm m— _v_P_^ r^^incno) 

co" t^' in" m" in" V V ■v" p' ci r^ r- co" p" cm" o" f^' 1 



— — T ■v ^toenoj*- ooicy — CM — CMcncncn p^ t^ 



in o mm ■» r-cn'-cn — 

■TPcoOJO r«-pmp^p- 

r^inr^CM— entOKCMO 

h-' --' in o) •-" n f^' r^" o" ir* 

P^ f^ CD ^ O irCMtO'- 

in in entop- cmcm 



O^mcMcn mcoN-enr^ toe 



<o »- 3 en en I 

Ok (D P><- O) in tu tu 

« to' to to O) !»-' en" 

M ■* <opp r^ in 

t\ ai ^ ^ ^ ^ 

w cm" 



sor^iAin oS^cM^ CMa>«-eMc5 o>p5cmv p-^.-cDtDe6 V b> f^^o>cnt6 

g'Vr^eo— " —" Q V m' ^-* en" V a> -t' o" o" in ^" ^ 
<o CM CO CO « CO CO — o> cnencocnin ^o- 01 ^ e- 



CMcncncMcn encMencMcy CMencMcn^ 



p^cooicDcn coojoi'-to 
•- •- cm" cm" ■V cm' iri in" en in 



)CMtoa>(D r^r«-<oven tovP'-'- 

-tocoooi- cMino^i^ in»-inenr^ 

r o> P to P_ to CM — to en P tJ> to_ cm cm 

-' m' en 01 r-' p' to' ■-' m' O) V —' oi p-' co' 

-oooin aiocMco^ tocMto — ■- 

eMCMCMCM CM — en — CM CMcnCMcnv 



^a- — pr-« inpCMP-*- m 



& 



if 



m CM p^mojcMCM mcMcnpcn ooeneocncM oacneomr^ CMOentotn cnpp^oto ^ co 

^ m ffl r^ en en CM cMajCMcn«- oeoin<-a> o co < a> co eovcMinto co^cni^f^ cm p^ 

• r- cnp^inin^ (Dstooop '^-.wy.cnco envpcq— p-^ to in en c»oiflqCMp ^ — 

(O en en" m" V V cm' •-" cm" to* ^" --" f-" v' en" co' m' co' en en oi p' v en v' cm' en en r-" r-' o ^ *- o _ 

o <n ■» m r^ o o p-vcmcm^ en •- en cm en CMCMven^c poop-mo ■vcyto*- o> •- ^ »■ 

le ■- •- •- ,- r~ T- ^ w- ^ ,- ^ ^ ^ ^^^^^ coincntDP^ cmcm ^* 



oiDO* cn — ^top 



— m V r^ en 
CMCMIO •- 1^ 
cq en — _ tq © 
iri ^' cm' V cd' 
en o_ p --_ CM 
cm' — ' — " "-" in 



to r^ en COOL 
^ *- tn mo) 
p — •-_ p — 
in* f^* r-" en* cm* 
r^ en ^ ^ 
into CO too 



— enco o> »- 
n « v_ p — 
— ' cm' CD* ■-" "-' 

CO CM ■^ O CM 



tooifflt-in CM in t- ^ T- en V m V *- w p- en ^ o <7) 

— — - - - vsr^oom en •- p^ f^ r*- o» p p- en p tn 

enf^eqcq-- incDP^CMp_ co Troitqoiffl 

eo" — ' to I--* — * en p^' f--' p' v' in w" <d' r-' cm' cm' 

pwp^tpwp ^CMco*- ^- p-.cn^p*-p^ 

mmAtOP- CMCM CD intotDcop 



4) 
OC . 

— E 

< 
CO § 



A ^ 
.« 3 




s: " c c 



c c c c c c c 

3 3 3 3 3 3 3 



16 C C C " 
C 3 3 3 O 



C O P O O 

O O P O 

W PPPO 

o cm' en ■« m" 

w P IA«/) W<A 

eji o w w - k, 

_ ^- (B 0) Q) O 

— " c c c c 

1 £ 3 3 3 3 

"2 cpSSp 
3 p o o p 



o es pop 
00000 
pppp_ - 
to' r-' (D 0>' 



8 0000 
pppp 
p o_^ p p p 
■'. — " CM* en* v" in" 



OP POO 
OPPPP 

P P p P 
CD* p^' eo" en o* 



00000 
ppppp 
p p o_ p p 
iri o* o* o* in" 
cMcn -« in p* 



c c c c c 

3 3 3 3 3 
O O p OP 

o o poo 
o p PO 



) 0) a> 0) 0) 



3 3 3 3 3 



OOPP 

°-ooO 

O O O °. m 

p CM in T- c 
T-yiv*tfi o 

69 I- _ w P 

w « 01 » 

T3 C C C ° 
C 3 3 30 



£ ^ O" - CU 



3 O O 

p iri o" o" o" 
cMCMcn ■n m 



• £ - ^ 

JO c O ^ <& 

(8 5 O WD 

M = O T3 C 

S '".iri g = 

O C ^ p p 



W 3*2° 

, ,. . s £^"1'^ 

(AM MMtAWM MWMWM MtAMWW MMMMM % _=)tAM 



©g » 

c ^ " 

3 O -JJ 

O O ■m 

OP ^ 

o o o 

irio' 7: 

-CM 9 



Individual Returns/1981 



43 



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r^ »-' cm" cm" *t" co" iri co" •-" CO 



to O) to •- f^ T- f^ CM CD o CO »- ■v m CM ■- m »- m f-- ui'i-t-t-o incococo»- 

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in to ^' iri h-' co' co' y- to" co' cm" ^' cm" tri h-' o' m' »-' O) co' co y- ff) to co' to' iri iri t- .- ai 

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r^ (D ino)r^CM o ■- ^ to ^ ■^T'-r-tocM co co m t- o cdttcocoo r^mcncnr- h. 

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•-"o" o>"Tr"ocM" CO o' cm' co' to" r^' cd' r-.' r^" to o'cdcdcm"(d" v" co' cd" o' co' irio'^-o"^" uf 

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44 



Individual Returns/1981 



m (o o) fo a> Oid Troioicor-- r*-ifi-^cDO> O'^co'--- i-cocyTro r^inpico"- 

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(M to cMcncnincn cn ^ocJ>to_ '".'^. ^. o_o i m cm en cn tDO»mi*-_ meM(OCM_o> 

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CMcomoJO) cocytO'-o tocM'-cM'- m'-tD'-r- cocdcmcocm ^coooio 

^ m ^ V en ^ eq co v_ in to o o_ co_^ rv._ in h- co_ v. i^_ ^. o>. '-. --, ^, v_ o> m_ m co 

O) v" ^* co' ^" cm' -r^ to' h-' c\j co' m' m" cm* ^' cm" v" i-" r*-" i- co* O)" O)" co" »- h* co co 

. . .. '-^CM'-CM 



•*om or-CM'C'- 

mo>^ omcM^^ 

m o r-_ m CO CD O) O) 

' CM'-" • '-"VtD* 



in^oo>^ coo»-f^f^ tooomm^ cm«-0)0)co c* 

(OtDCOOO ^OmOtO COtSmOCM tOOXDOlO o> 

CMinor--o> •-_r^coco_co cO'-f»-_m_m_ to_co_'0'_meo lo 

fC^"^"^"^ cm" ^' »-' iri '-" eo" CO* f^" (D* O r-"cDCo" O 

• . • .... ^^oj'-tM ^ 



•ff tn "- CM CM h- o CO o o CM CO r- en '- to cm cm n. cm m O) 

in '- O) CO Tf o ^ c\j CM m to oi co eo oi cmoivcocm o cm 

o h-_ co_ (0_^ ^ C3 cD_ m_ TT ^_ CO v m eo ^ 01 to o -- to tO co_ 

co"cM*o^"m' m* r-" m" cm" r-" co' m' •-' co' tt ^"h-'cyeo'm* fC co" 

cor^cncocM o »- m ^ cm o m co co m -t cm v o >- o cy 

T- »- ^■r-T-'w-T- ■w 00 m O) CO CD eo ■- ■- O ■ 

to * 



to OCMCOCOm 0)0>^(MO 

m anDOicom ^mco^to 

in in CM_ en (o_ r*-_ co_ to ro m_ o 

00' co' cJ tn CO* "c" co' o* o" --* to* 

to CMcotDOJO) r^cor^f*-t» 



moxDco r-'-or^m Trtoocoto mcM^tMf^ vcor^r-r- '-voom« 

oDCMOco r-com^m toco'^O'- coco^mm ocMmmo ^mcO"-* 

'". '^^ '^. ^. ^. *". ^, ^ P. ^, 'H ^- ^- ^- ^- *- *"- *- ''^ ^- ^. ^. ^. '''- °- '^. 'M P. 

^*m"eTrr*-" O) '-" t-' co' oi" i-' co' 01 r-' ^" CM'N-'m'rCV ator^aiao aiaSdri 

• . cMco i^to^eocD vmtomca oiocmco»- r^ cm cy '- tt en o -v cm 

f- t- '-'-'-*- CO-WCOmO) CMtDCOCM 



O ■* CO COtD 
o r-_ v_ o_ r^_ 
to' tM' eo" oT ai 
03 o> CO ^ ■" 



r^ OJ^cMmo mvocDO 

to CO r^ '- '- O) CMf^VCMTT 

CO oim'VtocD to ■»!■ »- m h- 

'-' co'inco'otn" co"o*(0*co'o 

m "-co-ctotD tor*-mmeo 



h-CM'-<»CO COtD'-CMCy OCOCSOIO CM "- CM T lO (O in 

coaocMtMtM oor^cor^ --cocninco en m m r^ O) eo in 

r^-CDCMCO^ ^tMO'-tO 'fl-CM'-fflr- COCDOCOtO o ^ 

to" c\r co' (D ■* cm' co' en O) co' *-' oj O) V iri cm' co' cy eo" --' p '-' 

cocotDtor^ coh-r^cor^ r^^cocMi^ to r^ cy in . 

eo eo mcooj o • 



r^ CD ■- ^ ®ooco'-m cointntoo cdcoojcocm cm'-cmO'- , -- .-, 
T- o f^ eo cocMOmr^ (^(no>h-v m^cococo cotntotn-- to -t- ■- to 

CM o CD --. to m aD_ en eo ^ m cm to^ "^ *\ *\ P. ^. ~' " '~ 

co'v'-'o)" too'co'^'^' ^' co' m' co' en to'^'m'tD"^" 

. • CM CM comco-Ti^ i^mtoeDcD i^i^-i^tD^- _ , _ 

cocom to CM 



■V CO CM co_ CD en co_ o r- 
<o" to' eo* --" to" cm" tt 
tD"- r^ oDi^ CM. 



r«- r^ CM tnr^ 
1- O ^ 0)0) 
CD m ^ ^m 



CM eo eocoo 



'-mcooD'- T- r- en o m ©"-OjCMm 

cMCMi^r^co ■w CO CD o "»r cmt^-cO'- 

'- tn ^ m o_ O) h- co_ o_ <d_ r-- r- m 

'-'' cm'o"— ' in to" to" cm" '-" TrTr" 

"" '" cMmoico •- 



CD en stoti 

m'co'm'o'- 

- t- offl r^ in T' 

CNjm enco T' 



|i 



r^cotO'* I mocD I'- '-o'tfco 

eor^t^v ' oo)h- li- 0)cMr*.m 

'-'-Offl CMOOCO TT 

CM'co'om" Tf'cM'* •-' ' mco^^-' oio^'-m ojcm 

. > ^. . > . . * CM.- .-tneor-co 

• COtD r- CM 



h- CD o m CD ocoeo^cD 

, oicycMcnr^ cococmcm 

^ CM CO coeoCMcO'- or^^ 



cMcoi^ m 



-o^cov tDCMr*-min oo)co'*-to 



mco.- ^- a>r- 



m to o to — mc 
1^ o CO CO ■v too. 
^ '- 0)0 r-- .- .- 



I O CM r- ^ CM c 



or-o i-mtor^i^ 



coeocncoin mcDcoocM cmcoco'-cd r- r*- m 



I I 



1- o 00)(DOco '-0)^-tnco ocooicam 

- .., . ^. _ en CO en CO 1- en — eo m co r- ^ cMor-eoT 

mocM cMtMcncocM cooeor-co tMh-CMOO — — — — ■'- - - 



or-'? 

0(0 (D 



•0 





< 


c 


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n 







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Q 


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u 


lU 


c 


r 









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1 


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<= 



cocnr-tnm cocncMOO encocMCMr- mco-q'tDto ^^cocm.- 
o »- TT TT CD ajmoDoom ^ m •- eo co cdcm^cocd -a-ooim"- 
cM^^mm com^vm ^ -v ^ tt co cocococmcm cocotnco*- 



fTreo-^co COCOCOCMCM cocotnco'- 



'". '^. "-L ®. ^. 
m" CD* --* r-" in 

1- CD CM iT "■ 



CM coococDcD CMcycMOco CO tn CO CD CO cncocMino '-toomco ococo*icd ^ 
CM f*-mr-cMO '-eor-tot eMO)r^cDr- m'-cooo '-CMtocnr- cotocMCM ^- 
h- r-tomcMr- "-CMinoo inojtoo^ cymcotov --cootO'- 01*-^ h- 



I li 



ococM comeDcDCD en ■» ■«■ co t- en u 



-CM CM CO CO 






T- r- TT m ■^ 

-) CMCMOJ CM 



J CM CM ■- Cy 



'-CM'- toa)'-aocD en CO m o '- eo O) e 

• COO) m '- CM 00 O) en CD CO m ^ v <n co » ■- cu 

•- '- CMCMCyCMCM CM cy CM CM CM CM .- CM •- CM cn 



m otnco V CD 

_. ..r- COOCMCM 

^ O TT CO --_ 0_ ^ ^ 

cy r-' -^t" -r^ in en cm' 



CM en V cn ^ 
to -^ CO m '- 
to o_ r*- -" ■" 
cm' ^* cd' en co 
mo CO O) o 

CO to CO O CD 



4> V 

CC m 

— i 

< 

I 
CO 



0000 
■0000 
.0000 



00000 
00000 

00000 



o o o o (-; 
to' h-' co' en" .- 



00000 
00000 
o_ o o_ o_ o_ 
co' r-' eo' en o' 



00000 
00000 
00000 
iri o' o' o' m' 



oog 

O O O "- 

0000 



00000 

00000 
00000 



00000 

00000 
00000 



M<AC/>(0<A 



.6006 0000 o" ^i^i2z:ii 



'-CMCo-^in to 1^ eo c3 



■O-O-DTJTS 



: c c 



33333 33333 



cn O ,_ ,_ w ^ 

T3 ^- 0) tU tl> Q) 

O W'g'^'g'g 

« 53333 

=■ xjo o 00 

S c o o 00 

™ 30 O 00 

o '- ^' cm" co' ■*" ~.-^. w, .- , . 

Z MtAfAtAM WtAWWte WtAWMtA W<A(A<A<A 



D O a> CU 0) 



c c _ _ _ 

3 3 3 3 3 
00000 
00000 
00000 

m' co' r-' co' cn 



00000 
00000 
00000 



00000 
00000 
00000 



00000 
00000 
00000 
o" in" o" o" o" 
CM CMCO V m 



■D C C C " 
C 3 3 30 

= ooog 

0000°- 

00000 



•^ O O CM CO -"T m 

of £ OWtAtAtO 

C O) o ._._._ ._ 

t -o ^ a a a <D 

•- S ™ C C C C 

* W 53 3 3 3 3 
a, =■ "OOOOO 

* ^ COOOO 
£i ™ 30000 

o .- ^" cy" co" tt" 






00000 
m' o' o' o m' 
CM CO t mr- 



c c c c c 
33333 
00000 
00000 

000.0.0, 
in to r- 00' O)" 



c c c c c 

3 3 3 3 3 

00000 
00000 



c c c c c 

3 3 3 3 3 

00000 
00000 



c c c c c 

3 3 3 3 3 
00000 
00000 



o. o. o_ o_ o. o_ o_ o_ o_ o_ o. o. o. o. o. 
' Mco'V m' cd" r-' co' <n 



0000 . 
Poo"g . 

O O O H. m 

ocy m .- E 
»- (AtAM O 

^ 5 S) £ ^ 

■o c c c ° 

C 3 3 30 

^ooog 
o o o o H. 
00000 

°o'o"o'g 



I" "2 



00 
00 

00. 
m'o' 



c o >- a 

to tDT 



ViViWiBV* S Z t^ViffiWtfi WWmViVi WiWtfiffitfi WWMWtA MWWMCA fBtAWUim "S 



iii m '- 
< 



^000 

30 O O 

30 O O 

?. o' m' o 



46 



Individual Returns/1981 



r* tntD I i 
\n ■v m I t 
en o> •- ( 



s sr 



Sen ipgcn i^<0'-*-r^ tTufi-v on 
c\j_ cvj to V o — w O) tSI O) PJ O) PJ 
r^* o if> cT) I-' O) csj "- ^' lii w o cr> 



I I I I I Mill 



^r^t^O tf>O>t0» 



-V O) 1^ 



3 V O »- O CD O) 



r> aD_ (D ^ 
-' O) (0 l~*' 



liS I 



»- I »- ] cgtD 



Ul 



IS I 



S " 



I I II I I I I I 



cMco cocgojcDO in to ^ 



Sft coo<onai CMmmcMfM tnorau. _. -,.. __.._. ,._. _ 

ifi -^ ■V to iti o CM f^ o o o itivifior^ •- a> •- r^ o> oiwovv in o lO (O cnj 

A en tn" n* v ff) ^' If) to c\j' w r^" w ai m ^ r-" i/T w to' ^- ro o ^" v" v ai oi to* m" o" O) •-' 

^ CO • • »- -- • • iD» »-• »-c\j«-t\i« ncMcnn^ m o) •- o ■- mh-cjcn— o 

n • • • — — en en m .- rj ^ r- 



moiton^ (Ctnoh-o ono)0>a> r^oxMCvjeo nco* n^ 

pjoip)-*!^ eooo'-ioo '-O'w-'- ntoono h-co" m •- 

(D ■» o_ ft* --_ O) <n CD_ in ■v r> ^ .- r^ 1^ o v o to O) v (O co ftj 

ftiriftjton •-' ^' O)' (D* to' ^'co'iofticNj cj to' to ^-" in r-'o)" oo 

• (D» • • »- CM — • ftj — n n ^ cvtOTOvo mm n •- 



n .- o (O n 
- — V eoftj 



•- m — (O h- cj ^oinooo) 09O)T-»-h> in^OCTtn n o f^ •- in <o m n r«- o 
— — — — — — noir^ftJS Oftjov^ wftjCMvoj i^mincn<D ^cM®mr^ 



f o •- r^ o 






o_ O) V o in ^ o T 

D CJ O) O) in V CT) ^' c\i to" 



to r^ 



- T- ^ (D o^O)ftj« otoor*.m r^toKftir^ «oj* 
_ ftic\jr^V(D tomf^r^eo --^Oijoio i-^cocnin ojo* 
•-co inoxocMOi r-oo>o>in '-oiooeo f^tooJOTj ^ n. 



I 1=5 I 



SfMCVimCM 
»- -- en V 



-»-•-.-.- mrN.o)tDin 



ftjcy ■«■ to 



» o — eg in ocMVtD'* CO r- 
- •- •- ^ -- mr-auiin ■- eg 



o moxcmto Kto^-o*- ^--cntDn oowow vm^r^to O) 

oo to(D<0'-r^ h- to oi ■- oo ntn — ooto to en v o cm ^CMCMcnto m 

V r^ o (D V o O) (\j CO f*-_ ^_^ a> en (D en to ^_ o m »- v m m to cm o to 

iti cMomc^'V ^aicjai-v to to cm' i--" oi r-" cd O) to to' cuo'inoio) cm 

• CM OCM cncMcncncn vvtn^cn CMcy^cMtn mcvjoin-- en 



o O) en CM 
o en in en 

ftitO* 



ocMa>a>CM cnv<0'-«- '-tneo--(0 wentoeoo) 

, , - , .-_.-._, voiam^ enr^cn'-m (Dcmoco^ mcncncncM 

O) oi o O) 01 to_ f^_ en o> in o a) o o> en to cm o cm en m y^ o o to_ en en m en 

h-" * en m" in t~ o i*-" o>' to" in ■- r^' oo iri ^-" a» to" to" cm' o >-' oi eo' cm' "-' to' 

( r- f^ CMCMcnencM '~ ' ~ * 



go to in CO 
^ CM to '- 

■V cno) m o> 



11 



00 CM (MOlCMnCO CM •- O (D ^ V r^ to « o 

N eo cn^'-'-n rN-iDOento co .- en »- cm 

» O) eM_v_^_tnr^_ '".o^.'^.^. ^.'^.".'M"^. 

^ ■-' r*-" as" W '-' 

(O •- • CM CM v -v 



^.-OlOCO •-WP'-OJCT) 

anncMcnin encn«-'-m _ _ _ 

en >-_ aj — _ eM_ '-_ cm m k oo to o y 

CM* cm" V »n' o eo' en m" f^' ^*' to" cm" r 

in V (D V m — ■" 



en ^_ (D y^ 

ai<7icsim irio"toh-"o — to"fflCM"in" ctT ^' en en" o) in en en r»-" i^" to'^'V 
• • CMCM ^intntoi^ to h- to in to ^ v to « «^ encMCMr^in cncM 

CM CM en — ■- 



.- mocM o 
tj- cncy CO t^ 
cnootf^ CO 



•- *- encncM '- 



a> *-in»-Of^ eoencMCM— r^enoo>« 

en inoT-mo) (D--oenN. cmooo^ 

m eoinr^^to wr-'-inN- cmouji^^ 

Sey»-"p>«>^* CM'ttJa'cM'"-* tM"in<»"r»-"cij" 

• • • *-« en'»»Sr«-ui f-r-^'^r^ 



coincMr^-- eni^ooo 0(J)>-^ 
r-cnootom en (D to en »- r^ cm cm 

en en in win •- .- 



CD I ir^cMto (or^m'-co cn<»<»oo ■v.-CMor- otDOO)^ to — eotoo) m 

•- > I O) to CM mtscMOio CMCMOioitn ocoencncg en •- oxd r^ a>^®^-v o 

CM « in ^ ift CD CM K o_ CM o> in r-_ en f^. f*-. oi i^. <d cm en en r^ m cm ^ cm — v <o 

* * to" in ^" h-" ^" CO r*' cm' cm' v" to cm en" ^" i-" r-* eo* eMh-"o>0)"V toco"—"—" w 

• — CMcnmm^ tor^vvK r^inonov cntDincMO tocMCM ♦ 

encnin'j-in--— ^- 



CM cDoocncD 
en eoootD •- 
in ej> co_ eM_ o 
eo" en to" ui to" 



0) 

3 
C 

«■* 
C 

o 
o 

I 

0) 

E 
o 
u 

c 

(0 
CO 

o 

(9 

■D 
0) 

« 

< 
o 

N 

>. _ 

(0 o 






ocn — ann in co *- *- to ■W'^cMCMcn 

(»<DOcno ocnr^cno --tDencntD 

r^ f-- en --_ en cm co O) t--_ 'T eo_ eft i^_ O en 

cm" ' v' o" to" in (D — " co" en r^' 0>' r-' O) en 

. . — ey CMcnincnv v^^cnm 



r^r^mr^r^ oioinoio (Dr^inmen 

ejicn«-ina> fficor^mo) >- o to v ■* 

to r- V « o 0)_ m o to_ !*-_ to en o •- 

.-' o)' in to' to' O)' o m' to' cy m' <b" cm' 

locyin^cn oitoooo cm — 
— — oy — •- 



8 ." 



— cMCMcncn ■> 



~. ^. ^. ^. *. ®. ^. ^. *1 ^. °. *. ^ *". "''. ^. ^. °. *" 
VaJiriajCM* o tJ) -t' (O in o)"o>V(d"--" V<D"eM" 
vvTrenin m cm m ^ en tnmooo cm — 



SO) in en oi 
^(OOttO 
en o O) r^ CM 



— OMCMCO 



o •- rooicgenv com'vtOQ o ^a- to r^ en 
^ o cMCMtomcM c? »- r- CM ^ to n en CM ^ 
p» en cy(Df^r>-cn toencM — v oitoooto 



s 



inor^i^evj eMO)^(MO> ^ocm'-O) 

encn®en(M eom^cMtD otoocno 

■^ •- — — — CM*- cncMcnenen 



cnomsin o o «- v O) CMO)r^o<o *- ^ 

— r-entocM eor-oicn"- — ^tocncM w cm 

CM ^ r- in ■^ eo •- •- CM to v •- O) o en «o o 

to to V CM in r-'a)(Dcncn ^-'cn^'en'^* e^ o> 

- « eo •- in cnaiOJcnin intocMCM-- e 



Sr^ oj CD o> ft. _ 

o ajfti^inc- . ..,_, _, 

O) o m oo o_ en oi v in co o « cm eo cm oi oi to — — cm r- 

--' --' o o> ^-" oo' en to' O iri en to' V in in* r^' tt O) o r-' to' n-' 

tntD oiooor^ r^eno)(»eft v eo to en ^ ocntocMCM 

— *- •- CMCMeycMCM en en en CM en r^r-mmin 



D r- • • CM in 



^ en {» r^ CO 
O to O T- r^ 
O f^ CM ^ c 
(D r^"o) <c_ 
00 r- o eoo 
in (O in r^ en 
--" — ' o 



Senm'-cn— eo — — v en r^v®oo) ^ o ^ en t 

m — en 9 f^ — moio enr^enoto cncy — oc 

en ^*.^. ^.m^, — «'-_tDen coenoino) '^.'\'".^. ' 

in oo'ooi^'eo' to cm in en o to to oo to in o>oinen< 

CM T-cMinv f^ooo)»-»- cncncM^^ r^oir-r-e 



(Oenr^eno — cm to m cm 

mmocMO .- to m to »- 

O) <o CO to ^ ftj in en tn v 

■v' o eo' in a> oi V in •- 

eMcn^--CM — eo-- 

0> Oi C'i ^^ ^ ^~ 



— — offln'tcn cnoxocnic 

en ^ —TOCMCM en o o) r^ o 

o> to_ o o) CM ® o en r- eo_ o r^_ 

tooo' r^' O) ftJ to" iri iri — ' en T-' en r--' to — coo (DtO^'enW .. 

T- CM ^mr-oJO evjcncM^^ r^mr^toai •-cmV'-cm •- o 

— »-,-,-»-•- .-»-,-*-*- o)0)enp*-in •-•- 



. ^ OltOmOlCM —CM* 

r- <6 -7 00 o corj-voicM ao' 
CO in CO eo CM •- o r^ cm cm o .- 



CM ^. r^ r- 



•- VCOOXO 



oocMCMeMt^ otocM^r^ (Dvin^en coenenvco — o>eno>o <0 

incnoiom a>eM(Ocnco r^ —■ ffl en o tooina>o r^encMajo> tt 

eq 00 in cm en o ^_ in oi n- v co_ O o> cm k o m ey cm r-- o O O »-_ • 

en * OJ* —" — " V eri cm' iri ^* co" r^" oi' en iri o ^' en en cy — ' iri to" ^" en h-T 



w co_^ en en in c 



I I I I tD I I at — CM -vftjintoen o o co — 
I I I I at ( icMcncn oirveor^r^ CMOJcna) 



CM men a 
to_in'<- ■ 
iri to' ^- en m 



V ^ r^ cno> 



) en O) CO A "- V m V 

icomencM O) cm eo — 

CM cMin CM en • 



CMcncn^h^ —cnojCMCM 

wa)«-eyoo ftjo^-meo -- 

"' — -- ocMineno) cnoey* 



11 



CM xTir-r^ — en'«ftjini«' tcvm'^ 



. o -- r^eninen-- ocMftjcncn mftjinO"- 
« o s CO ^'coeneor^ cno-vcoto toenenh-O) 
'- co^t 



«><oeMO)i»~ ajcMcni^'w 



00 o 
to r^ 

in ftj 



III*- en — o eyincDcnr^ CMino 

I I I im I icM<D— em^com omm 

^ o>^CM r-inco*-(0 ooco 



T •- eo •- "t c 
or^ •- min •■ 



o —cocor^to oino>co< 

r- —tocnenen — ocMin* 

— en CO in to o a>»-cneM 

(D ■*!■' « o V CD o) eri o" CO — " v' <ri cm* 

en en eo ^- — mm — . 



to f^ VO)CM 
■* en — tv CO 
CD r^ ftjcMcn 






o 
u 

c 



(0 

ri 

o 
tn 

« 

c 



0) 

oc 

— E 
< 
I . 

CO to 

IT" 

X3 >^ 

K < 



8000 
ooo 
oo oo 



w QMMMW 



o o p o o 

O O P P P 

p o_ o o_ Q- 
(D h-' eo' cri — 



gPOOP 
PPOO 

o_ o o o_ o 
— cm' en V iri 



MMMtAM MMMMM MMCAMM 



OOOPO 
POO O P 
POO O P 



oooop 

PPOOO 
PP P PO 




p CMin 

— V*W*A o 



03 S - 



ID T3T3-D S 
■O C C C ° 
C 3 D 3P 

= poo2 

P P O O °. 
P PPO P 



MM 4A(AMMM 




E— cn o 
- -Q '-' 



^ T30000 

g C P POP 

™ D P P P P_ 

O ^ ^' cvj" (-i ^' 



ooo 

POP 

P P_ P P P_ 

iri ID r-' eo' ai 



(AMMMM 



Individual Returns/1981 



47 



V "- »- o ^ '-tDoocM'- O) o «- o> »- in V m O) CM _ 

eoh'COCMtD cDinocDCM ojtDincncn cj r*- en o o ^ cy i- -^ '^ cmot-cbcq 

o <D ^. ui —_ o o_ o) in o in (o_ r- co cq cn_ ^_ ^_ o) ^- (n in a ^- cr> to ot pj 0)_ ^_ t^ 

fCc\r--"^"o' (or-"oto"r-' to" CNj' TT r*-' 1^" eo' oo' r-' co" »-' r*' c\r ^' en v' ^'ocoto'a)' 

• otomv N-i^O)00) inmintoo »-c0'-piin ococor^i-- cm co »- »- to 

ooi^.w •". "l '^. * *^. '^. ®'^. R*". 'O '^. '". '^. 'H *'■. ''^. ■". ^. '". 'A",*^. ^,^, 

cm" ui r--" o* CO iri en" o" en" m" to" r-' en" co" en" en" "-" o" cm" m" ai r^" of '-' en" en to' r-' co' 

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•- i-cMCMcncn * t in in in in to r^ r^ eo enmototo to v >- 



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to' en CM oi'i^'in'p-' r-' en m" eri co" in'in'VcM"^' o' en to' V cm" enr-"in"n"m" ^ 

*- (ocscMtoco in en m O) •- ti cm O) ^ o ^ en en ^ O) >- a '^ '- ^ 

•-'-'-CM cnenv^m m to to f^ r^ pjinotom to v i- v 

■»■" if r-." en cm" i-^ 



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CMtOQ ^tptocMr^ 
pjcmS intopjoo»- 
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oO'-r-in entONN-N- 
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m »- ooicMcoo "«-f^'-<J>eM lO'-'-enoi aj'-omen cM-^coojin i^moitno ip ■* mh-moot- envoov- m* 

y- (D "it^inencM oen^eoto '-eocM'-cM ooenincMCM oeo'-tDtD '-toO'-'- m cm eoO'-mo totO'-eMcn ino 

T- (5 eq^_m^_rv._ ena>o>'-,co_ o_o_tD_pcM enh-'o-entD eniOPj_o)_v_ '^.'~.^.^,^. *^ ^. ®^.".'^,® ''^. "1 ". '^. '". 

of r*-" a)"en"'-"cn'oi r-.' to cm" cm' t' ^" oo" v en en t-' en en cm' o' en en eo" o" o' oi" '-'•-' en r-' <© O) --" O)" r^" m' o' inirio''~'en' enmenor- ojcmoxd* oicMinor- cm tt o oi t^ 

*- o cn»-ocnm o m •- r^ cm »- oj r- to »- ey ^ v en co eu o >- r- o •- »- r- ^ »- o ^ p^ k r^ ^ encore '-to cninm'-'- "ffCMooioi '-enoicoi- '-O'-^'- 

T^ *". ifi w to CO ^. O) CO <D o en O) ip_ en ^, o_ oi to cq en in o ■* ^. co ^. cm « ■* '^ *" *" * ^. o "^ ^ ". 'H ^ w o <" * r^ m h- cm ^ t^ cm en r*- en cm co * 

T^ cm" en in" m" in" (D (D*tD"r-"i--"^-" to" to" to to to" m* m" m" in" m" (oeMOcno) cm"'-" t^ 

CO CMCM en •- <J> 



oeneo r- r^ 
(t)'- o '- en 

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ocnr^ — in or^incMtD 
to »- en ffl T- 1- in r^ in eo 
ooinvtocM »- to ffl r*. to 



■•- CM'- •- 



- »- »- ^ h-ajtomen tomni^CM oir^cMinto omoN-to 



»- eneo ^ •- en in '- * m en 



en"- cntocMinv mcMcncMCM 
■^ * CM»-coh-o (Dcnojooen 

• t- CM »- f- 



cneD_*_o_r-. 
'-" o" cm" en r-' 



CM aoicDCMO CMOjiO'-O) (D cn CM O) o in<ntoa)to en * o ^ in 

CO •-cnr^-inm r-ocMf^cM totonoio) otocn-wto enmototo 

O) • 0)cnm» r^O)» •- cm »- m oo -ff cm toi^mcneo mntoeoeo 

to' • • ■* V < en m m' m" cm" to' K ■«■" ■r-" c ' ' 



_..,-. -. ,_. ,,^^mm cn^'-ven cm'-cm^-co cm ootoO' 

vmcMOtn 1^ m o) to o cocso^cd a m en to o to o r^ '- to r^ •- o to i 

enen* '- '- '- ^ cm o) cm '- rr en en to vcnmoo) mtootocM <o to »- en ■ 

■w" en en V v' iri pj m' r^" ^' t-' pj cm' •-' m" o" oo" m" < cm" m" m" cm' t-' of cm" i-* r-" en r^ 

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'-"^'m'" tt" en" en" ^' en" r--' pgr-'mtopj" co'pJr».eMoo 

*- • • CM • '-'-'-. ... ^^ TTtO'^'en'- 



en'-tO'- cM^CM^tJ) ip •- i i i i-c tntor^cn'- CMmcMtom ojenenento menmic- pjcOf-^Oi eo 
CMcomoi '-ooento « eo I I I I to ooaoAPjm mcnr-oto otocM^oi cncM'-mcn '-tooocnto oo 
N-ojvm r^CMmfflT- ut o> m ooi^^pjcm mm^'-to mmoi'-m mt^to^m r- '- ^ to >- ^ 



m en tneneneni^ cMtomtocM 



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to ^ •- eo CM 
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cm' to' cm" ■'» m' 
o) * mTf »- 



Stn i-wr^oo toenp'-cn cnmcMtOPJ ocntooto co en r- O) '- en r- en w o h» 
o) I o ^ O) * to^-oeor^ i-cnfflr^m v cm en * ^ cMtocntoo) o m co cm »- en 
^ en w^cMen CMCMmo>0) '-r-cMeocM entor^enr- -voi^otn cm to '- ot 



'-III loo o-^oentD tncnr^tocM otntootu 
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cnen to tn eo 

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■io '- — '-'-'- '-'-'-'-CM cMcnnmr- •-cammo O 

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a> (D tD 0) CD ■oT)"a'D'o ■a'O'O'O'o 

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48 



Indiviciual Returns/1981 



Table 1.4— Nontaxable Returns: 

[All figures are eslimales based on samples- 



Sources of Income, Itemized Deductions, and Tax Items, by Size of Adjusted Gross Income or ueflcit 

-money amounts are in thousands of dollars! 



Size ol adiusled gross income or deficil 



Number of 
returns 



Adjusted gross 

income 

less deficit 



Salaries and wages 



Number of 
returns 



Total net profit from 
business activities' 



Total net loss from 
business activities' 



Numljer of 
returns 



Sales of property 
net gain' 



Number of 
returns 



(2) 



(7) 



(81 



(10) 



Grand total 

Returns witti adjusted gross Income, total 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $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 with deficit, total 

$0 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $30,000 

$30,000 under $50,000 

$50,000 under $100.000 

$100,000 under $200.000 

$200.000 or more 



17,877,464 

13.266.327 

3.614.421 

423.055 

164,412 

87,428 

43,985 

56,327 

17,571 

1,712 

203 

17 

6 

793,935 

416.161 
121.458 
59.978 
89.111 
42.422 
39.018 
15.458 
10.339 



51,430,837 

68,760,291 

28,266.673 
25,860.250 
5,102.263 
2.816.603 
1.954.744 
1.205.898 

2,177.116 

1,091.268 

212.622 

52.685 

10.842 

9.107 

—17,329,453 

—653,583 
—863.848 
—727,706 
—1.692,491 
—1,648,979 
—2.722.075 
-2.116,095 
—6.704,675 



15,664,959 

15,364,108 

11.769.418 

3.056.217 

279.545 

109.914 

61.924 

30.623 

40.076 

14.695 

1,320 

160 

12 



300,851 

144.502 
48.720 
22.654 
35.134 
18.880 
17,870 
7,835 
5,056 



59,156,400 

55,848,734 

25,613,466 

20.265,035 

3.361.500 

1 .646,308 

1.278,897 

741,090 

1.555,150 

945,928 

162,520 

36.089 

2.478 

272 

3,307,666 

1 ,000,667 
414,627 
270.645 
470.774 
299.660 
359.249 
207.869 
283.935 



812,939 
597.037 
159,520 
60,658 
39,464 
21,109 

25.253 

7.036 

331 

49 

9 

3 

46,587 

20.070 
6.300 
3.872 
9.073 
1.925 
1,663 
924 
760 



9,525,470 

9,014,635 

1,697,294 

2.633.681 

1.391,604 

992.813 

574,646 

471,342 

763,049 

224,584 

31.894 

7.004 

2.689 

4.133 

510,835 

159.251 
85.264 
23.168 
70.055 
47.281 
36.769 
33.734 
53.313 



1,459,449 

843,627 

408,296 

260,805 

62.381 

39.153 

20.637 

8.933 

16.873 

5.930 

546 

63 



615,822 

285.533 
103.415 
54.116 
76,972 
37,107 
35,708 
13,964 
9,007 



22,011,258 

5,669,344 

1,982.642 
1.522.228 
601 .844 
424.812 
360.014 
126.381 

348.046 

234.666 

57.893 

5.846 

"4.972 



16,341,915 

1.612,617 
1.263,068 
1.131,214 
2.176.443 
1.696.219 
2,359.733 
1,713.205 
4,387.415 



695,041 

281.916 
221,497 
90,149 
36,193 
29.735 
14.137 

15.144 

3,716 

471 

69 



199,750 

77.853 
25.238 
22.876 
32.699 
13.024 
14.891 
7,472 
5,697 



3,241,053 

1,569,047 

389,291 
485.172 
236.205 
115.492 
104,794 
90.385 

61.415 

35,680 

38,208 

4,821 

2,716 

4.867 

1,672,006 

211.943 
123.918 
142.298 
176.009 
145.357 
164.224 
169,381 
528,876 



Size of adjusted gross income or deficit 


Sales ol property 
net loss' 


Total Itemized 
deductions 


Taxable income 


Income tax 
before credits 


Total tax 
credits 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
retums 


Amount 


Number ol 
retums 


Amount 


Number ol 
retums 


Amount 




(111 


(121 


(131 


(14) 


(15) 


(16) 


(171 


(18) 


(19) 


(20) 




274,280 

217,693 

60,403 
69,493 
26,061 
14,873 
5,211 
8,567 

9.221 

3.473 

357 

"44 

56,587 

18.444 
9.063 
5.180 

1 1 .748 

4.496 

4,892 

1.915 

649 


1,322,033 

574,593 

175.449 

165.984 

89.400 

38.222 

9.524 

13.072 

69,129 

12.170 

1.336 

"3134 

747,439 

119.713 
55.733 
12.676 

109.902 
65.291 

177.329 
61.592 

145,203 


1,467,109 

1,467,109 

255,087 
619,340 
296,918 
128,330 
65,661 
35,365 

50.198 

14,655 

1,383 

155 

13 

4 


14,018,829 

14,018,829 

1.331,314 
4.250,796 
3.157,466 
1.664,693 
1.076,660 
607,146 

1.259,186 

547,086 

91,525 

26,683 

4.345 

1.925 


13,167,432 

13,167,432 

8.956,966 

3,562,622 

336.370 

136,539 

69,860 

37,215 

47.565 

14.635 

1.464 

159 

12 

5 


27,176,490 

27,176,490 

10.562,689 

10.805,070 

1,603,474 

1.055,007 

666,176 

588,607 

946,591 

561,851 

135,494 

32.609 

7.143 

7.578 


2,330,131 

2,330,112 

234.998 
1,697.466 
166.929 
90.167 
54.573 
34.034 

37,354 

13,021 

1,377 

156 

12 

5 

19 

"19 


1,186,188 
1,186,173 

15,522 
319.521 
114.394 
113,768 
125,510 

83,774 

176,991 
156,104 
53.004 
15.264 
3.911 
4.410 

15 

"15 


2,330,131 
2,330,112 

234.998 
1 .697.466 

166.929 
90.167 
54.673 
34.034 

37.354 

13.021 

1.377 

156 

12 

5 

19 
"19 


1,186,188 

1,186,173 

15.522 
319.521 
114 394 


Returns tivltti ad{usted gross Income, total . . 

$1 under $5,000 
$5,000 under $10,000 
$10 000 under $15 000 




113.768 


$20,000 under $25.000 


125,510 
83.774 


$30,000 under $50.000 


178.991 


$50 000 under $100 000 


158.104 


$100 000 under $200 000 


53 004 


$200 000 under $500 000 


15.264 


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


3,911 




4,410 


Returns with deficit total 


IS 


$0 under $5 000 














$15 000 under $30 000 . . 









$50 000 under $100 000 




$1 00 000 under $200 000 


"15 


$200,000 or more 





•Estimate shoulcJ be used with caution because of the small number o( sample returns on which it is based 

■'Data combined to avoid disclosure of intormation for specific taxpayers 

'Consists of business or profession, farm, partnership, and Small Business Corporation nel gam less loss 

'Consists of gam less loss from sales of capital assets and gam less loss from sales of property other than capital assets. 

NOTE. Detail may not add to total because ot rounding 



Individual Returns/ 1981 



49 



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060 






§ il 



rt«>a>i-a3 mio»-'*o i-f^ojoj ^ I I I 

S^opv pJ06*noj'>- r^mpr«- lo i i i 
_a)Cow^_ ■*^'~.®'^ ^.T.™.^ **t 
inoTcyr-" cy t-" i-" ui ^' tp"""' 
oono incjotDO) a 
cycyw»-»- »- 



f* ^- on an 



"COCO <o9n^ 
sr^oin nmno 






m 



cnumui N^oion (Dr<>-a>tni- 



uiotaino ■w*'*oo lorteoeotD mntnin 
»- ooeoo'ap" »-*cpodo)"« »fl<D^"c\Ja)" lO^mm' » 
^ nvviB^ ^rtwcgro ococoncj eo©-* rt 



■ otpoi '-•-ar-a -- — 

OJCT NCJCVJOJn PJCOCTCTC 



n ■•-(P^oiO) h-Q-^mi- ^^inpr- (Q<DinQ « j 

iftCTincy* inocySr- ^-^aj-^to r^rtrt® oj_ 

lO auif^-'cy V oofeymas" ■*"aJ'a>m*OD tp'o'co'cy us 

in ^OMNK Qh.io.'^A coatntn*- p^'on ci 

« ot^wn rtcvjCMojcg cm(mcmcmc\j adii- i^ 









poaCM Q 



♦ m^inr^a> '«(on<pcg (nr^aorvO) '-■*<p(p 
rt inr»ioioQ '*«^o-v lom^or^ (pco^iA 
uS h-on-vio dar^on'^ <D«iAr*P) *^iAi- 



I li 



_(D tS_o_or>._o tocoinr«.m ctt-iAi-^ ^ 



(Di^-VQO sr^tD^cM oitnoNin 

« Nco-^on r«.ino>»-o mn^a^ 

et ciac^-^ui r«.*(\jpjo9eo" ofoJi^'mr-" 

c* e}<OQr*cNj -ffcni^^n r-.(t>n^(0 

•D ntntomio ^coCTrtco CTConrtcy 






I 



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rt ^ 



, ^ eo w r^ CO r- cvjcmocd 

CO CO rt rt n P3 CO CO CT) oj t-i-^cnj 



f*. i-r^WBr- CMf^cyey^ opoocviffi CTtDcoo «9 

SQQCO«-i- U1<t>a>C0^ COQ<X>a>^ tO^'-CO IP 

oscocoo r-.'-'-coey O'-r-m-i- ^'-evjo « 

« r^-'ioocop' *-'p*cijcy<D t^asc^fdui o'lnoeo* • 

^ *-*-»-Si cmcsjcot- *- 1- ■wv»-« in 



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I OJCNj mcppco'V coco»o>CM cO'W^-co ao 

to*-" oTai'T-'ey^ (^"eo'cycDio" oiop'ffl « 



tDin*-a)is mpcoop tnoomtpcM O'V^m 

cop'C'CNjp (pNi-co* mooitoa cocvjcocvj 

coft*nf^iS (0(Dh-c\j*- coO'-'-o ocNjf^-v 

locsoj'py'c co'i-'^'o'cNj cjT-"op"(» cdoocor-" 

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SCDin pcomso) ^pr-com comcocsj a compc 



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Ci CO*- CM' 



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(DrouioN a>c\jtDmcM cor^oA'^ uxnmm t- 

*^_oi«_^ r-inT^tSp_^ <qainr».a> '-.■^^win o 

iC inf«^"»-"o»p T-'tor^'incp' t-'ioo'V*-" ^'or-Tof * 

o ojcpo-^o (ocos^o cD'q-cocoo) Noococn n 

h* cyiocy*-!^ *-uSa}coc\j in'*i-c>jm uir^r^N h. 

to T-^V^-'ofo c>i'eoioior*.' h-'f^Tafh-'in (ooitocy in 

* »- f-.-'.-^T- ^^-^■^•^ (OtOf- ^ 

« «o 



icoi-'V r^co^t-esi ^-tpcopio rv»-pin «a 

I >e\i^(o hwcBQtnin covo^<- macom q 

cotnr^ csimwcocu (S^a>r<-o> ^^<oio n 

a 5*1-" triciaaSm (»ph-"Vt-" ■*'o"r-"ai' • 

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• ■-"_ ey^ f^. o CO ■<-_ h- -IT CO T- CM in m r^ r^ oj o> 



mm ffloco-»cD i^r^cDi^m 



CMinoi^o h-mma>co ooojco^p aimcpr^ tp 1 1 cor^CM cd^t-cmp comm^o amcor- in 
<o or^VN^ oo^tp^o r^pffifloco c\ia>ino> o ' ir<^m*- r^t-oco^ eooaoieoa) CNja>ina> in 
ompcNi^ r«-(D^oco mcstoojco cooto^ A ocoo eyfflocvi^ »e\je\jc\jco oooxo*- r«- 






uf cymffip'r-' cDr-'Voo ^-"uif-'mv f-'cN^co'V « p^'ct'co ^"o'«r«-"<tr co"o"<p"<D V n-'cnj'ct'"*' c»f 

1- CO a> '4' cw CO ocMoaxp <ph-pin tp *-co'^ T-ino><i>v r^c\jococ6 co r^ p in ^ 

_ i._ L ia. =L ^ _ .t: :k ^^^^ CDinh-ior*. (0_tf)ryc\jp_ S_roin « 



So » 5" ^ ■>- COOT'' 
i-OdKOV CMpT 

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in o^oooxD (00)^0)'- a)T-a3ina) t-con^ ^ 1 ieo»-r^ f^r^-r-r^eo tpcMoma »-<o^^ ^ cDO*-h- 

Saoam^ QW^Oto poJ'>-'*cm ■vr-coo * ' ' cmcjcj cocooxocm p^Sivcy ^i^coo to iSh-eyio 
^r^i-<DO> (soico^^ acoincvjio. o)^in^. t- comco P'-cd^cvj »-a)oicyr^ ojvmh* ^ t-cmcJco 



Oii-cocDCD mcDOO)*- T-coc>jh-in cmcnjoxo <p 

mr^Por^ omvi-co a)h-»-^p ■«(d^i^ w 

CiicococooJ ^r^»-in^ tomcvjcor^ rocypco ^ 

r^-vt^ad ey coco'inf"-" r«."r«."<or^"in cooco'cm'' <o 



ftto (poocom^ ■- •- ro n o ^m»-r«- 

sico P^mcoa (om»-cop^ pcsipco 

co'pco'^co [^"f^corCin cpp'to'cg 



otmocps unn^axB ^mco^ep oomcpr^ a> | 1 oo^w oj'-^^in ^aiin^cp epui<pr^ c»* 

inincopp (beoQcyf- lAcooooin oa)ina) « I I r«.o>«- tpr^p*-*- pCMcxxoin ocnino) o 

PK«incj ">w(ocsjTr co_coPc>Jo_ w_otcDt- <o o_cDa> ^_^'-_^_(d Pv_cmc\io cya)_(0^_ y\ 

t-'o'^'ffli-' <D(n-^c6<D v^oi'r-'cQin "-"oaco'V *** i--"p"ep ^-'V^Pv* (o'^'cp'tDui ^'cjco'V f^ 

(Di-cpig-v ifi»-ine\jco cqcmpoo i^ r^ o in m *-coiK cotpomh^ r^CMOcoco r- r^ p in le 

i-i-A<D-4- c\j<-*-sn oincsic\jo a>a»in e ■ -vto oincDvh- cpmcgcMO srnin r» 



r>» c\jncMegc«j CMCgcgr- 



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5S^- '-cyco'*!/) p*PP ' 5 SSSS SSSS - '-^cgcoVin po'p' ' « ii "°.iri 
_ .i-ii-j. Ti-.J^1 «»»»« WMM 9 *^ ■e\jco»»in (pi^cpo>i- mmmww mmwo -, w f-w® 
g .<4«A«A<A AmAmm jg-cfctt •-tefcO rf .»•»»•» «5wKw« ._fc._^._ ^u.._5i E .**^r 

g iiiii mil iiiii 111^ I Hill mil iiiii 111^ 1 1|||| 

^9999 llloo 8S8SS 8888 •» = = = = 33=.=.=> ggggg gggg | ««='gs 

? -_r_-_- _-5^5_- p"'-cm"co^" "IP^OP H ■2°.RP.R P.P.P.°° pT-'cNjeoV loppo" — ■^'gRpin 

Issss iiisuss s»Ks» sSsM 3 Issssis iiisuss ;;ss;;£ ;;Sss f |ls»» 

I- ^ < 



50 



Individual Returns/1981 






I I \ Ota 0'*'-'50 t50)«r:«.a> r-rti-o) u> ojor^a 
I I Ir^o adinn*- inr»r»cDM '«mr«tn n nincsjo 






nw cj«D«>r»-" 



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3d}Ooj ioSj*r«.r. iOt-o»-w dirtO'- 



- CT* to r*." eo o" tNi" (m" n" V ^" cr> ■* co rj." W^ in tvi 



uitn< 

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I I'^inin cDt^QQin ui'^cD^cp ^9vf^ d *-tnoc6 
• 39 *-nojcD(0 nA<sr»o ooarjri 



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cotvT jp 



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I lr>.db*- (ph«o*-*- <pNa><&in paino ^ 

0«DO> Sj'W'-n® ft'^cyCJO Sld)CO_'-. ^ 

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•-mi?S m<po<ON r^cvj&mep r-r-Qin « 

• ^oo cotnotor^ cDtncgcMO cDO>in in 



OJCMCVJN cNjcjcg^T- i-i- 



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8 Sa'SSS i|S5§ SS;:"8S SS8S S ::"Sg" SgSSg SSSSS K5S3! S 

in f^O)Sr».r«* ao(Dr»ncD wStnmpS w_« (O ?- n • ^^O) eo_(0_cor-_'-, cjo>ininrt wp}<D'<- ^^ 



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r«.««i-t- csicps'vw CMina>in»- mmOQ ■^ i icsmoj •-•-WiOQ 

So»-t\ioj <DpCT'-<D inf^p>0(» oj^i* « I ir^Sr-. *»-«6«in 

^"tnincy r-" '*"ai'^w"^-"^-" (pa)«-"oco <po(pw ci r-"ini^' inr»."coow' ^^^QQ <P?2<P"5J 

OC99CSJO ■*9ina(C5 ooh-inao inwwv r*. »-■««> iocgo*-o> cviininin* in<D^'« 

r»-o>*r-f«' cotor^coo cvjommn cyfttOT- n • ■* o» oocoor-"- wainmrt aniOT- 



ootufi f 
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<M«oocncn nncnejo mwcgcsjcg ojoor 



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Sin M5*-in« *-(^nu)eo 5a>»-^>- »w»-in 9 ictopj oj*-vocm 5cyrj»-^ toW'-in f- 

# laninin tnoiinvi- on^^^ on^cur- o ' In^cM intncMOtp rt'<oj»-'W rt^wr- K 

^ Of«-«cu o-^nan- "-NeMtD-v rto»-in in o««- ffl<\t(D<»in ^wmtD^ rttrn-in K 

cotriwcij ciac<ioai cjcpcgpjco Vq"Vo • 9><pV i^'aTawin iner)r»."cijo ^o'^'q" <5 

QCDp^ ptninoo) coQincDQ ooivo A ^ouS r^r^^oui oosvcdq mavo » 

<«4 m^»w»- ooi'-inin cgacjcoob oow*- c» ■ rucsi r^tocsn-'W SicDrtoro oSoiO'- «> 



-r>»ftm in^*n^^ vococncM oa>i- 



CT-w cnr>w» ■wpjoocj 00 



lao«ir»a> o^otOT- innoiotn 






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a»T-h.?Q 2mn<-(P •-ogiZ^ mcDino ^ ' iiAQ<- CTOitnom coapoicp-tf (n«Q<no u> mi-Ni 
h-oo(D« ocDor»w -^inoZrv ninto*- in aoo> uxDCMooaa niooor- n>na>i- n n«~in( 



2?SJS^ SSE!12? «?5::2 ?;S=^" * 



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9 5^333 33333 OOOOO OOOO C 5»^^^^ 33333 QQOpO OpOQ £ O"^© 

* ■550,0,0 0,0,0.0,0, ©^"cMoV inpQo" 5 ■5°.°-°.^ 00,000. oi-'cmctV tnp'oQ -s Sx -o>nI« 

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< |2 I- 5 I 



Individual Returns/1981 



51 



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p; Olio CTf^-^f^CT ^^y-oSt r^cgo-c rt 00 ^rtCyoBco ^^»-o» r^So^ ♦ *<D»-i 






SiSXS SCiS 



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52 



Individual Returns/1981 



g 

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CDoam M 



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D •-■vtoda ooboor^i^ StouOftA encooj 



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Individual Returns/1981 



53 



Table 2.1— Returns With Itemized Deductions: Deductions by Type and by Size of Adjusted Gross Income 





Number 

of 
returns 


Adiusled 
gross 
income 


Total 
itemized 
deductions 






Medical and dental 


expense deduction 






Size of adjusted gross income 


Total 


One-half insurance premiums 

not subject to reduction by 3 

percent of adjusted gross 

income 


Medical and dental expenses subject to reduction by 3 percent 
of adjusted gross income 


Numt»r of 
returns 


Amount 


Number of 
returns 


Amount 


Total 


Medicine and drugs 




Number of 
returns 


Amount 


Total 




Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


m 


(10) 


(11) 


Total 


31,571,246 

552.483 
1.480,815 
2.518,322 
3.542,290 
4,315,381 
4,572,803 

10,733,639 

3.220,795 

498.811 

116.075 

14.596 

5.236 

30,104,137 

1.467.109 


1,062,633,119 

1.646.344 
11.558.553 
31.827,966 
62.563,485 
97,341,682 
125,618,217 

407,570,863 

205,619,355 

65,446,074 

32,712,778 

9,709,594 

11,018,208 

1,045,923,297 

16,709,822 


256,448,021 

1,592.882 
7,307,303 
13,477,696 
19,759,861 
26,030,442 
29,878,350 

87,623.345 
43,801,996 
14,295,303 
7,271,210 
2,423,575 
2,986,059 

242,429.192 

14.018.829 


21,140.980 

212,704 
1,158,033 
1,946.464 
2,559,987 
2,859,303 
3,045,487 

6,932,295 

2,091,105 

266,408 

57,215 

7,358 

2,621 

19,984,889 

1.156.091 


17,878,680 

304.243 
2,098,685 
2,560,484 
2,517,597 
2,173,032 
2,072,666 

4,147,055 

1,535,796 

340,292 

107,710 

16,054 

5,065 

14,717,728 

3.160.951 


18,849,965 

153,656 
940,176 
1,636,759 
2,171,949 
2,516,637 
2,711,068 

6,431.211 

1,966,712 

256.488 

55.468 

7.238 

2.599 

17,939,510 

910.455 


2.379,766 

20.764 
123.194 
210.102 
274,384 
317,432 
339,519 

799.310 

252,201 

34,188 

7,370 

959 

343 

2,256,212 

123.554 


18,003,201 

209.370 
1.129.671 
1.645,615 
2.375.741 
2,539,491 
2,604,397 

5,421,368 

1,567,037 

232,080 

50,097 

6,229 

2,105 

16,867,558 

1,135,643 


27,842,215 

304,136 
2,233,355 
2,997,260 
3,369.648 
3,330,468 
3,497,839 

7.962.654 

3,184,252 

697,668 

213,744 

35,214 

15,577 

24,449,650 

3,392,566 


11,394,753 

145,087 
768,856 
1,236,766 
1,537,331 
1 ,659,850 
1,661,742 

3,408,360 

650,997 

104,616 

16,576 

1,964 

586 

10,630,570 

764,183 


2,892,269 




33,293 


$5 000 under $10 000 


201,010 




321,503 


$15 000 under $20 000 


382,761 




403,294 




389,655 




843,127 


$50 000 under $100 000 


268,921 


$100 000 under $200 000 . . 


37,624 




9.358 


$500 000 under $1 000 000 


1.276 




446 




2,655,950 


Totalnontaxable returns 


236,319 





Medical and dental expense deduction— Continued 


Taxes paid deduction 




Medical and dental expenses subject to reduction by 3 percent of ad 


usled gross income — Contnued 




Size of adjusted gross income 


Medicine and dnjgs— Continued 


All other medical and dental 
expenses 


Nondeductible amount (3 

percent of adiusted gross 

income) 


Medical and dental expenses 
in excess of 3 percent of 
adjusted gross income 


Total 


Nondeductible amount (1 

percent of adjusted gross 

income) 


Medicine and dnjgs in excess 

of 1 percent of adjusted gross 

income 


Numtier of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




Number of 
returns 


Amount 


Number of 
returns 


Amount 






(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 




11,394,753 

145,087 
766,856 
1 ,236.788 
1.537.331 
1 .659.850 
1.661.742 

3.408.360 

850.997 

104.616 

18,576 

1,964 

586 

10,630,570 

764.183 


1,808,752 

4,621 
55,429 
125,759 
201,485 
243,704 
267,848 

644,677 

219,329 

35,232 

8,965 

1,257 

446 

1,743,164 

65.588 


4,293,238 

131,191 
606,725 
765,893 
782,026 
667,371 
512,873 

706,159 

114.773 

3.667 

539 

"V. 

3,710,770 
582.468 


1.083,517 

28,672 
145,561 
195,744 
181,276 
159,590 
121.807 

196,451 

49,592 

2,391 

392 

"21 

912,786 
170.731 


17,949,017 

208,396 
1,122,282 
1,836,768 
2,366,889 
2,531,428 
2,596,869 

5,410,638 

1,585,392 

231,965 

50,061 

6,224 

2,103 

16,817,748 

1.131.269 


26.758,698 

275.464 
2,087,774 
2,801,516 
3,188,373 
3,170,878 
3,376,032 

7,764.403 

3,134,661 

695,477 

213,351 

35,193 

15,577 

23,536,864 

3,221,834 


18,003,201 

209,370 
1,129,671 
1,645,615 
2,375,741 
2,539,491 
2,604,397 

5,421,368 

1,587,037 

232,080 

50,097 

6,229 

2,105 

16,867,558 

1.135.643 


12,343,302 

20,656 

257,664 

646,678 

1,126,436 

1,474,868 

1,764,691 

4,615,109 

1,900.657 

391,764 

113.404 

20.119 

10.854 

11,988,134 

355.168 


11,577,224 

209,356 
1,052,191 
1,558,236 
1,670,646 
1,785,942 
1,662,235 

2,792.157 

594.822 

45.535 

5.584 

431 

67 

10,512,546 

1.064.678 


15,498,913 

283.460 
1.975.491 
2.350,382 
2.243,213 
1,655,600 
1,733.147 

3.347,745 

1,283,595 

306,104 

100,340 

15,095 

4,722 

12,461,516 

3,037,397 


31,248,681 

382,064 
1,405,736 
2,483,127 
3,527,130 
4,309,850 
4,563,916 

10,724,007 

3,219,263 

497,776 

116,006 

14,578 

5,226 

29,853,509 

1.395.172 


79,698,519 




292.783 


$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 

$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 taxable returns 


1,299,244 
2,904,207 
4,899,879 
7,405.029 
9,054,765 

29,382,106 

15,506,396 

4,991,537 

2,412,126 

720,643 

829,801 

77,635,694 

2.062.825 





Taxes paid deduction— Continued 


Size of adjusted gross income 


State and local income taxes 


Real estate taxes 


General sales taxes 


Sales taxes on motor vehicles 


Personal property taxes 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


Total 


26,086,036 

167,601 
914,257 
1,888,118 
2,951.144 
3.761.290 
3,897.375 

9,246,205 

2,730,162 

419,269 

94,397 

11,969 

4,249 

25,226,777 

859.259 


39,375,907 

54,564 

259,860 

801,797 

1,613,762 

3,148,914 

4,158,376 

14,407,866 

8,411,652 

3,226,151 

1,774,186 

584,134 

732,643 

38,803,411 

572,496 


26,782,401 

202,115 
1,050,336 
1,933,500 
2,789,724 
3,592,682 
3,690,505 

9,731,773 

3,002,585 

461,925 

106,638 

13,703 

4,913 

25,633,463 

1.148.938 


25,117,038 

176,096 
725,866 
1,375.448 
1,911,254 
2,612,778 
2,910,585 

9,077,036 

4,596,682 

1,171,622 

417,927 

65,200 

54,544 

24,068,408 

1.048.630 


30,129,638 

332.548 
1,316,982 
2,368,863 
3,371,176 
4,140,590 
4,424,943 

10,419,664 

3,136,270 

485,593 

1 1 2,034 

14,028 

4,947 

28,846,155 

1,281,483 


10,466,409 

41,356 

207,630 

469,514 

783,715 

1,122,746 

1 .380,660 

4.114,812 

1,766,774 

403,343 

131,325 

26,168 

18,362 

10,188,608 

277,601 


7,769,899 

35,866 

214,229 

443,101 

783,302 

1,051,313 

1,208,751 

3,014,436 

668,897 

119,684 

25,723 

3,326 

1,269 

7,537.314 

232,565 


2,303,288 

9,656 
47,413 
117,608 
200,445 
263,729 
316,601 

905,020 

346,738 

69,691 

19,044 

3,391 

1,750 

2,232,228 

71,060 


12,861,026 

91,209 

491,247 

971,295 

1,433,268 

1,764,756 

1,894,871 

4,541,234 

1 ,409,460 

206,905 

46,589 

6,009 

2,163 

12,318,645 

542,383 


1,674,594 


Under $5.000 


7,329 


$5 000 under $10.000 


41,925 


$10,000 under $15,000 


104,168 


$15,000 under $20, 000 


137,426 


$20 000 under $25 000 . 


180,639 


$25,000 under $30,000 


208,369 


$30,000 under $60,000 


610,398 


$50,000 under $100,000 


252,060 


$100 000 under $200 000 


70,771 


$200,000 under $500,000 


39,366 


$500,000 under $1 ,000,000 


1 1 ,693 




10,411 


Total taxable returns 


1,614,114 


Total nontaxable returns 


60,480 



Footnote(s) at end of table. 



54 



Individual Returns/1981 



Table 2.1— Returns With Itemized Deductions: Deductions by Type and by Size of Adjusted Gross Income— Continued 

(All figures are estimates based on samples — money amounts are in thousands ot dollars! 



Srze ot ad|usted gross income 



Taxes paid 
deduction — Continued 



Number of 
returns 



interest paid deduction 



Numtwr of 
returns 



Horne mortgage interest 



Numtier of 
returns 



All other interest 



Number of 
returns 



Contnbutions deduction 



Number ot 
returns 



(36) 



(37) 



(38) 



(39) 



(41) 



(42) 



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 

Total taxable returns 

Total nontaxable returns . ■ 



27.310 
134.144 
276.273 
433.140 
565,793 
614,198 

1,671,115 

519,464 

86,327 

25,373 

3,654 

1,574 

4,222.106 

136,257 



761,284 

3,780 
16,550 
35,472 
53,278 
76,222 
78,153 

266,973 
130,471 
47,959 
30,278 
10,058 
12,091 

728,726 

32,558 



26,764,103 

216.754 
1.106.074 
2.173.801 
3.233.530 
4.062.626 
4.338.901 

10.138.857 

2.938,714 

436.660 

101.138 

12.520 

4.528 

27,552,997 

1,211,106 



108,718,281 

642,561 
2.568.804 
5507.471 
8.669.306 
11.776.171 
13.562.600 

38.247.147 

18.152.354 

5,481.905 

2,487.619 

753.717 

848.626 

102,339,646 

6,378,635 



23,506,374 

159,154 
814,366 
1.644.386 
2.464.572 
3.265,241 
3.608.674 

8.663.987 

2.480,566 

327.558 

68.059 

7.425 

2.362 

22,498,714 

1,007,660 



68,573,883 

392,791 
1.713.641 
3.684.992 
5.814.155 
8.064,988 
9,311,610 

25,752,953 

10,842,463 

2,255,590 

614,166 

87,211 

39,105 

64,781,943 

3,791,940 



26,581,547 

168,077 
956,318 
1,916.811 
2.965.430 
3.766.610 
4.067.610 

9.492,146 

2.730,723 

405,005 

94,743 

11,781 

4,293 

25,532,217 

1,049,330 



40,144,399 

249,771 
855,163 
1,622,480 
2,855,151 
3,711,183 
4,270,790 

12,494.194 

7.309.871 

3.226.316 

1.873.453 

666.506 

809,522 

37,557,704 



28,995,858 

238,186 
1,164,240 
2,175,576 
3,174,330 
3,941,690 
4,217,118 

10,331,352 

3,136,016 

485,159 

112,822 

14,264 

5,105 

27,826,888 

1,168,970 



30,800,722 

100,420 
725,235 
1,445,121 
2,108,098 
2,647,235 
2,940,591 

9,495,148 
5,603,085 
2,352,371 
1,681,088 
731,573 
1,070,756 

29,776,084 

1,024.637 





Contnbutions deduction— Continued 




Cash contnbutions 


Other than cash contnbutions 


Carryover from pnor years 


Size of adjusted gross income 


Total 


Under $3,000 


$3,000 or more 


Number of 
returns 


Amount 


Number of 
returns 






Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Amount 




(44) 


05) 


(46) 


(47) 


(46) 


(49) 


(50) 


(51) 


(52) 


(53) 


ToUl 


28,710,861 

233,260 
1,144,764 
2,152,593 
3,136,856 
3,913,705 
4,176,889 

10,221,609 

3,118,686 

481,926 

111,594 

14,004 

4,975 

27,560,847 

1,150,014 


26,445,456 

110,972 
690,895 
1,376.263 
1.965.997 
2.474.751 
2.736,476 

8,668.300 
4,654,275 
1,799,733 
1,054.724 
383.410 
529.660 

25,476,885 

968,572 


26,521,103 

232,376 
1,136,140 
2,141,160 
3,119,825 
' 3,886,087 
4,147979 

10,168,405 

3.091,357 

471,639 

107,983 

13,423 

4,727 

27,383,601 

1,137,502 


21,153,674 

107.088 
617.307 
1.256.234 
1.741.183 
2.221.397 
2.380.851 

7.309.000 

3.640.947 

1.128.054 

515.265 

128.896 

107.451 

20,339,692 

813,982 


797,121 

944 
19,627 
22,955 
49,869 
60.908 
89.475 

297.620 

157.195 

64,078 

26.762 

5.229 

2.439 

766,480 

30,641 


5,291,782 

3,883 
73,587 
120,029 
224,815 
253,354 
355,625 

1,359,299 
1,013,328 
671.679 
539.458 
254,514 
422,209 

5,137,193 

154,589 


7,017,790 

26,119 
195,051 
381,937 
631,110 
749,629 
890,256 

2,812,328 

1,101,008 

176,391 

45,156 

6,296 

2,509 

6,803,879 

213,911 


4,816,697 

1 9,423 

39,826 

98.078 

142,310 

221,799 

215,618 

885,943 
824,442 
624.084 
673,527 
424,223 
647,422 

4.708,513 

108,185 


96,392 

4,855 
13,027 

6,178 
16,665 

6,894 

8,217 

17,434 
12,972 
5,654 
3,196 
851 
449 

78,635 

17,757 


1,606.432 

5.804 
30 102 


Under $5 000 , , 


$5,000 under $10,000 


$10 000 under $15 000 


37 003 




32,263 

59,046 

7 072 


$20 000 under $25 000 


$25,000 under $30,000 


$30,000 under $50,000 




$50,000 under $100 000 


323,626 


$100,000 under $200,000 


$200,000 under $500 000 


280 424 


$500,000 under $1.000,000 




$1,000,000 or more ... 


219 366 




1,513.102 
93.330 


Total nontaxable returns 







Contnbutions 
deduction— Continued 


) Miscellaneous deductions 


Excess Itemized deductions 


Unused zero bracket amount 


Size of adjusted gross income 


Amount not deductable 

because of 

income limitation 


Total 


Net casualty or theft loss 


Other miscellaneous 
deductions 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 






(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


(65) 


Total 


101,099 

35,779 
18,744 
10,491 
7,016 
4,332 
1,215 

9,299 
6,400 
4,358 
2,428 
704 
333 

48,522 

L2JLT7. 


2,067,864 

35,779 
35,590 
66,223 
32,472 
108,361 
18,576 

229,778 
299,260 
281,002 
327,586 
307,546 
325.691 

1,922,415 

145,449 


26,715,676 

351,652 
1,047,269 
1,936,976 
2,916,203 
3,677,655 
4,008,628 

9,454.910 

2,788.974 

416,257 

99,919 

12,675 

4,558 

25,746,476 

970,200 


19,351,819 

252.874 
615.335 
1,060,412 
1,564,981 
2,028,973 
2,227,726 

6,351,889 

3,104,365 

1,129,197 

582,667 

201 ,587 

231,809 

17,960,039 

1,391,780 


3,165,701 

25,408 
121,675 
227,267 
383,611 
383,467 
453,671 

1,063,912 
427.767 
62,715 
13,686 
; 1,835 
' 687 

3,017,708 

147,993 


3,638,732 

52,526 
220.333 
441,855 
359.616 
453.495 
475,228 

909,032 

502.217 

155,531 

46,502 

12,738 

7,659 

2,920,687 

718,045 


26,314,488 

342,514 
1,011,535 
1,864,096 
2.855,678 
3,626,060 
3,962,604 

9,355,683 

2,749,541 

409,111 

98,605 

12,535 

4.526 

25,383,344 

931,144 


15,713,087 

200.348 

395.002 

618.558 

1.205,365 

1,575,479 

1,752,499 

5,442,857 

2,602,148 

973,666 

534,165 

188,850 

224,151 

15,039,352 
673,735 


31,147,272 

253,640 
1.391,909 
2.511,130 
3,529,994 
4,306,134 
4,569,047 

10,730,519 

3,220.220 

498,772 

116,075 

14,596 

5,236 

29,702,910 

1,444,362 


158,884,748 

745,404 
3.383,993 
6,491,799 
9,502,938 
12,896,227 
15,407,120 

52,414,677 
33,141,675 
12,660,958 
6,892,162 
2,376,421 
2,969,372 

149,261,257 

9,623,491 


423,974 

298,843 
88,906 
•7,192 

•12,296 
•9,247 
•3,756 

•3,120 

•575 

•39 

401,227 
22,747 


699,771 

525,212 
133,196 

•9,042 
•13,916 
•11,226 

•3,112 

•4,012 
•23 
•33 

666,369 
33,402 


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 

Total taxable returns 




Total nontaxable returns . . . 



'Estimate should be used with caution because ot the small number of sample returns on which il is based, 
**Data combined to avoid disclosure o( information (or specific taxpayers. 
NOTE: Detail may not add to total because ot rounding. 



Individual Returns/1981 



55 



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iii|iiiiii|ilii|Sii|iii 



56 



Individual Returns/ 1981 



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i ssaas 88fe8S 5SSSS sssss saasi asSSs 5 



Individual Returns/1981 



57 



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• ■i/ir^o cj^inino) c\ji-(po>Q oicjinvo ^-^tomg '-■**o^ 

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37,953 
38,173 
48,737 
34,917 
41.634 

91,478 
61,753 
!42,717 
13,351 
98,121 


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w •* oopioiO'^ (Ri^^cMin o^cMOjQ m(0»-(0» S*>tSti ^5S32i 

CD <n couir-Hw ■*i-tO'*(0 r^<ptpcoo comr^mtD a)»-'Cco^ m^Qooo 

r- ■* cocoOh-S r>.eoeM*-^- <DwocNjcq c\i_* '-cocnj inoi_tor^_in (OirtOT'-o 

K" ot) inoj'aj'r-'v ooj^i-'cd T-'oa'tdcoi- r-'co'cnio ^' (o'cMtp "*'^" cocooTmco ^^aa 

00 (ocoiooo''- ojocpp^ ooocoo) coi^coom c\ji-<ooi'v coi^gma) ^353^ 

^ ?-r^SjT-eM (Dr^'?K4 ■^cm^^c^ cmcmioO'- inr^^^-i^ CMinio*-'- oitfitocy 



CO F^5 o S 



r ior>-(DOi Oi- 



»-inT-r-tD. (por-mto mojoicMQ eoino»-oi eo^f^o® 

ocDioor^ Qcootoco »-Trcoaiin ao^'t^Q'^ cMincococn 

»-^o>35^ in^^t^CM Tf-^o^-<D 1- to in ^ y^ ".^.'^.®'". 

. ,_. . — i^r^trir^iti isTQina'cM r-'co'cj 

m CNJOCOCDCO Oltp^h-h- inaCMfOCO QIDCp 

CO ino030c\j uiin(»h><» CDCor-r-co coKO 



ro. g T-mcMOJ^ ^in 

to S in5.r«-_r--_ 

S*-' »-'^'ior-"in ^"^co^'in r^'oinacM »-cocMi-cp i-',. 

in cNjQcosn acQ^f-b- ui^cmcoc; qwcScm% c^o 



CMco in<D coco V 

_ . OS ■"— OO CO CO ■•- 

eocgo_co_ r- id *- 
aicoT-"inco" 



mo "T CO 

I^CM O) CO _ 
00 O) CO CO O 

(O CO in cvi" p 
co»- r* c\iSi 
cgcooocD 



in oi r^cogojT- 



(DC\jcMinr» ^cocoo 
r-om^co cijcocoa 
- -min ^ * ~ 



OO r^incvi ^0 



pi^eoOf 
Btocoo w 
Oinoicoo 



3''-o inincyco5 co'vmT-Q oo©QinT- 
S(Mt- r»r<-awA mr-^acMin ■•-Siinioco 
^ (D r^ CO (D o d> a> o) o) OO o> OD o> ot a> o O) 



Sf^ CO OJtD 
f^ O) CO CM 

CD cm" to" cm" o 
cgotUffli- 
a>r^ (Oin0> 



r«- r^ vm^mio cococoor^ (Dt^tptoat otr^tDotm COOJ0153 '-wa 
^ m i-oi^tor"- moif^cyv tnoaaQ lOi-cotpaS macMooo "-oc 

- — — _;x ns-cOt-OCO CDCDCOf^^ ^"t*" 



CDOOir^co cooor-^ioo oco^ 



n-vveMm cocmcsiq(d 
CM^ inr^(sa>CM 



mcM i-CMco 

Aoxcoio 

cg^'apo" oO'-'cD »-'c\r 



p p in O) K 



m ocupr^co 
ina>< aim 



Smoooii- (p^OJCMCM CMin^^cM oojocM^ comr-oeo 

CMCMpa> ocptppcD optocpop '^ini-axD ^a>^noo 

-cD^cos cvima-q-p cm<d»-iS® annocviey i-ojcooicsj 

p"in"in" (D^-'V^ocy 

naaao) i^cyr^mr- mco 
■CTfincMT-" 



»- in OJ'-0)0)0 poicotpp h-mooO"- oieocoi-co cmocoo)'- coeo--fflOJ 

o» to pr^topco M-^f-cDinin a>a>t^t^u> ^^-cRpr- «-^cM<Din ^in*-0)(0 

T. ^- ^-^-y.*^- Q P. '"- 'A "l o^.P^,*^. ^,*\*™-'*. ^."l^l®. ^. P"^.^. ^.^. 

to" co" in" r^" in m" cnj (d in ■v" »- oj co" o> oi m ^f^ m to 

inr^cM(0(D ^--ojincM ^--mpco i«~eocMO)CM 

cj,-o>ajn ^^^.^.'~. ^.^.*>.*c>'^, '^'^.'~.'^.^. '".'^.^''l'*', 

-cm" CO in to I--" 000 ocjcMco'in" \ti(Dt^t^a cocDsinp' cooJcd^'V 



CDI^CMCDCM 

cMcomcO'- 

(DI^O T- ~ 

cm'^v ror^".. 

Sp mcocp 
o pa)in 
miD-9t ' 

I COCDt 



8(0 coaxpr^^- oicpoffitp r«-ttcocM^ ^cycor^ffl mpr^cocp CM^p*-in 

CM »-tDoina> ocpcor-a coSj'-^flp wojcoo)'- i-or^CMin CMCMf^^m 

n CO oar^^mp <d£?pco ^ cxBt^to r«-cMmco-» ooco_pco_oo_ o*.'^.'-.*". ■-. 

to p T-'in r«*"a>'h." oo'tppincM" ofp'v'in"^' o"o)*r^"coffl" ^"Q"eor-''cj" ap'cDinin" 

^ ro ^eoco**--^ cMSj©r»-»- mocM^co cocviwoiin rtmoiinT- 50)^*- 

r*. (D intsraT-co r^c^omcM O'^cndio aaooop tocioi'^-co oOioi- 



-CM »- CM CJCM r 



a^ffooir- ^^cocoin cocdcmpt- oi^cocof^ ^ar-pf 

ocoroh-'V CMco^inco r»inpanao ^-^-cm'^t- ^-tnt^-^a 

Jo_(Oincq oo_^inpr-CM_ i^.^.S.wco <idW'-_cmco_ in eg ^00 c 

-p'ttToo^' Vr«r<Dinin (Pcocm'^cm P'- 5" in in oJcoVcoc 

oiniocoa!) ■^cpr-O)^ oboScMin'- 5^cr>»-t- mpcc 

boippp poo>ap oioioaip scgr^coh^ coco 



000 --3 
amoio — 

00 T- O 01 CO 



« 

DC 
< 
J. 

• I 
.« 5 



o peyco^in tpr^ooo)'- 

I slllllllll 

2 MM4^«^% «il»MtSw 



,^,-,^ - '-cgco'^m (oi^ooip inpopm o 
'.^.'-'.".p r- t- ^ y- -r- »-T-T-i-Si eMco^ln^- y- 
'- •- V>M<AMM MMMMM MWtAMM M 




33333 33333 33333 3^ 



nil iiiii mil pips 

CSX Pf in»-t-5j 

^. ES - ^3«»*»» 

cvj CO ^ in r^ »- eg in T- ^ 



p'-cgco'* mcor^eooa gu) 



58 



Individual Returns/1981 



•o 

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af^ I I I I h- tttpf-^m i-i^uiflpo» T-a)U>t«.»- '-OKDrvO) r^Ntn^s o>^t-oj 

fs. I I I IK- v^oj-** i^cj^^r- Q'-OPJW 5(oi^tpr^ mm^ow ^nr-cD 

i^ '- • r^ui^<coS tnnobinm «'-»-oo) oaiiDocj aoaoicg cgpSh.? 

mT ei minaTnao *>('«" r-'ouj Vwinwm" ^"^"(p'ocg <p'»nh-"tM"a> cr> t-" ■*"«)" m" 

w rucM m ^ ^ ^ r^ r»ino>*-co c>Jd>Q*-<p iino>a>r^a> f-^csio 



^ t' I t »0 Q«-wco« t-osojf-"- P)winf-p in*-o>eyr. ^oa 

no III ltd da(D^h>(39 (sv^^m tntniotoni mnoiYtt ocfic 

r^ n o *-2to'«rv '.-'.- (t> cd (D uicj<D'-o oo>h-iAa) 3ma 

*^ V oift<oe\»o' evJ^cNjcgo) oT^'ajtocM" tri^* ojisTh." iC^-'t. 

« • no^CMtfio mtoto^m -v^kninv oc^Jtotnn 



lA CM oNoiffioo nQoih^oD aDioaotpto O'Vi-r-o lOttui^m '«cM-«tv«' 

r* 5 •-•-lOCTcy i»-oaiO)9 cy<oh.'*rt »»-»-iotn co^qaa h>a}CNj-«n 

in a nir>(Oeo<D f^cnor^o Nh-ior-m cO'^.'^.'Dw nto^AN ^cy^h-cj 

8V rjr«."<oQ"n ct^cswo o>^"o«5" r-0*5Q' r*."a)'^."a^p uieocvji^'io 

CH • i-CMAn aao>^o moooiab h-oxnatA *-<sotnN ^o-vr^oa 

*- cj • • »- PJSpKoi^ ineor-m® t^tco9<x> r^nomrj (ooin*-*- 

8" I 



CTCTIO WW 



3W g>^u)OCM u)»-p)f^<» ^t^f^-^-CT n^f-OJOJ rgr^woui m^tccpcg 

o 5^^wc\j ootmr)^ qn<ouiq tNj«tn^w r* »- to w ^ ocor-oto 

^ in uir^a»p>o) ar-o>--n *'^.'^.'.*d '^.^.'^.'^.^. *P.'^.<^.^. cnwy^m»- 

itf o <D>rio>v"oj cj<or-"cg'o ^n*p^-"ult5 (0"q"'-<Oq" Pi'-'oeoo cidc<i 

S^ ■ ^. (MP! «D»«D»-'- r«"a>«a)« f»oo>oo »-r^or-in *- »- 

• *-T- CSI*-CM 

of 



• Q sentDco i9«Q^'^ (Df-f^mo ooo^-co wmtncMQ w^^-^ui 

KO 5Q9»-r«» lortiointo tM»-*-cDCM h.p'^tncM i».QnO)9 fl0<05¥>o 

r«.^ inoob'-,cy pi--_cott>rt oiajcycoio '". o r^_ *-_ r«- aoamO) «p)<ow^ 

»p OS (Dcy<oVo" ^uicif^^ lOOitpV"-* Qoiwoo «)CTcnr«-"r«-" fvTfd-' 

a ■ T-« ^rt inviocor^ mttto^to in*(Dui^ <oc>jmi/)n 



2 3 



lo t lap (pCT»-a>5 a)cp<p<D(p 'VoojojtD O'-^ow <D^r«-f--'- 

I N t I S ^owwrt h-Qcovw inf^«^* f-f^moQ wajin-w^ 

• 5) abCT«)CD^_ (Do_0)_*w wi'-.^.'-.^i ioctSo* T-«r-;Oi«o 

"d't-* lo »-' o> »-" •-" (sfio'wi^in 

r~ y~ 490>00> ■* <D V ■- »- 



Y <o lo I I oi (pwo>n cpQOh-tp (D'^-wtm r-cvjtpcpn tnp^ui'- 

«p in I*- f Im Qaa*-«-v ^incni^a oon^o nmw^cg e^J09<Q^ 

w ^ • as tnr»h>a>a -vmr^wtt) niSin«'- 0'-r^'*a> uiooa^'- 

lO in flDOBVo'cg lOtp^'W'CT qqod«-'t-* mooDnr-' asVo' 



3(0 ^^incvjc^ ffionojui m-^oj^-m »-(Di*-f«-cj ^ a ^ i^ m ^tnaom 

n o^i^ojm ooaow (p(Oi-nrw m«-ojo^ ^--©•-(p dt-iniBS 

^ oj aaia>r^a> r^ry^r~cii w»-(MCua) omh-h-to moAAO «^-r)ln^- 

3r«.' uicgvo""-' io«'cr)'a>o' op a> •-" m" h-" h-TocyVn" v'mo'nm" ^"(o"'* 

• • *- •- ^ ■*^n'*in ininm'Vkn ■*^'*iof- (»iAa>*-Q cu i- 



OJOJ-*!- 1 



3r-'vu> 
^ncsitn 






CMinatpcij 

O'-^OluS 

r-" p o wi • 
opjom ' 
^ V 9 or 



OCgCNJkftQ 

3IO(p(0tA 

so CO tnin 



apttSpio 



sgacNjT- tn 

OJNCVJO 



in CO Q>cp(Stno oo<pvp ^tMO<o^ 0)pO)'-Q loowo)^ ^o^o^ *^p^ 

p»- ^ S^r«-»-« oi^ooiv epr^f^^cNj cpmr^oA « o » t- r* <p(sr^ina> cwar' 

n V ^»coo>»- a)(D»-vm (0-f-©Coi (ovr-oip) en <n oi n v ntncvj^f^ loO' 

SCO cgrjwcpr-* r*" co n og i--" r»"^"o)"«)(p csj n •-"'-" cp" to r-' oi" ■«i m --"p*cpP)<D 0)if>c 

f*. • • oo^ (&pcJO>o> w<0«»e nuScpmm atOitOfOiD opiScgcy v -- p 

O to ^ *-WNtOP) iftlfilO'Vr^ OliA«a>'- (D^- — «» (DO^tOCO •- Irt 



C0*-lO(-- 

roinneo 

esif* in _. 
ey ojtvjr^ 



S^» »-*-tnoo inor*^» ^^<o^in t^ui^«o ojtn^oco npo«n»- r-tntnesjo) 

io p^r^«*o h-r-Qinp <i-<Doin<- otr^mwo tn^f^iSv ^*r^<pr^ in*-ninn 

tv SnAojo cotDtor^a oonr^^ r>^CMOC-}^ ^ooin*- tntDOB^*- oDSwinto 

e»f *o inciiVo*™ touioTini-' oa-^tti-^ o'VoT^'t-' i-'m'n^'n a>V« ^"a)V<DO 

• • • ^*-p) CT^CM-*-* in-«*cou> ^nnmcD f^rtt*-or«- «- •- r«.a)oc>j«~ 

* T- *- *- *- i-e\jc\jr» 



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■ fi. S*^*^*^*^ SUSSS ********** v»v»v»***« mu;^«4m *»kskt Egs-S-Se 

: I lull mil mil mil mn nni mii^ 

aSTTCCCC CCCCC 33D33 33333 33333 ^ n n nV i2**„SS2 
g jS 3 3 3 3 33333 25222 n ^7. o *" - «AAA 






)ino 'S 



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SS SSSSS Sggo-g i?SSS8 s 
IE §S§SS ulEls 5=*'*''*' ^ 



Individual Returns/1981 



59 



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Ck n (pcjCTioio r-h-h-QQ nooxop- T-r-Q<pr- aui^-TO-* inomvtp ^r:S3SP 

9 ■* 5<»h-r-r^ <-'*cy$ii!5 h-'--<pifla) r^oiaaio ZttscduS jSoSac-S EOQSS 

3 a> «>r«-«*-oo o»-r*.«ow mh-ftt-eo io^*-in(0 '-an-»-'» wn-coo)^, ct »-_«_« O) 

ui '-^"sp'^3 eycnVr^io" lo^aTgiw" ^PJSQS cy'<"io"r«^a' loinos'o'f^' t;*^JS£|"t: 



8io f-^si-^ MOa^T-ui iot-oxscnj ^QtpQO c\j'«'ior»a lomaor^ 
m *-cyeyd> oio»-a>5 oinr^on ^-^^aa tor^^^oi »-q^o« 
^ *- ^p» r^otar^m oo»-«r».aS »-oiin»a> ■•-■vr-tow r«.«fih»»-oo 



-»-'-w pjoCTcon ^^v^'^ 






ooaODCvi-v Qf^*-'>-a) cjcu-wo -r- -^ iti ■v ••- «ir«.«QOi r«-50)*-o -^r-ipey 

r>.«"r-ipQ SmosojM f-as<oi»»h. tAm*-CM^ ogaooBn <-d«vcD »-inooo 

(0^r«.n« o_aS_tna>oj cytor^-^co ioS_cyr«-^ '^.'H'^'^'R. ''*™.*.'\^ '~.^.'".'^. 

uitD<or^ rddriV'- esTocioim" Vo'-nV a)*-"cjcDi- m^'r-'Vin ^toon 

h.|»wift(0 vrnmcgf- opi-wqjco tOi-Oc^'CO cy<Dr«.in« ■*!-■.-•- a*3f*Q 

f-f-OD-v ■*^3a>'^_ ooir^oS'V ctcj^-oo o»-^i-i^, coui*- tOcoKoo 

cw* Vo'nop; 



-eg ciJojrtjc\jn ncMojdjoj cmcmcijcmcsi 



tin o-^mttQ h^oscyio-w v^r-T-cy af«<pOy~ W'waj'-Q ■^n^ow 5^-5^"? 
CO oooow cyQaxpiA r^mmf-oo ioaoa>>-m »-'*'-cDo -vwino* 3>53ff>S 
« o •-oo--r*N i-wowh* (O^wr^-v vww** a> i* r-^ r^ i- ■•-■vojeD* axxxotta 



r«. e\j looar^r^cy tDesia>»-eo o^*w®l/l r*(Dovo h-mr-B^ t- h«. m r«. tn 
^ cJ (DCDar^ui h-tn^mm r»T-a>ioffi Q>a>u)c>iiA r^mr»cvtn a>*-Q<SQ 
^ i««. -vmcoo^ cj 0)^10 » eooaoipj^^ ™«>''>'*f^. Q^in(D^_ ■^.^.ww^ 



SGDci ovon V 



TOP 



Pfc lO * u> o ^ T- o ^ u) tf> a CM cv T- n <p T-OJOJi-oa O)0n(^J^f)cp n»-ep^*o> 

e V T-P3u4(vim orttOQO corjoo* lOi-^mto cjocmcow ccyiSt^r^ 

S in (boit-cbS Soj'-in'- cMcor^cc) ■<- n (d •- © (Dr^nvn ar^t^r-cj 

§" CO wm'toeoui o'aJWh-'eD aor^d^ r»-"^*o"T-"tD tp oinnr*-" a)a'^."'Win 

c5 co*-cytpr^ r-a>rt^r«- cor^^r-O) tDNomc} moanioo w Q i- *- 

in ■^axBO'- CMOJrteMCM e>jwey*-i- *- »- 1- »- *- inf-co<Do «)«»- 






ininr^ncM 



RM i-(BCMOtp '^aoKS hw^ciiuio (na)tpep<- mcMoa-i-tp Qor»Qp 

h. ^'OpmoBin r^r-woB ^r-T-cviS co»-*inr^ gm'-pa $Qlfiy™ 

Ok n i-*^«n a>tDO>-,n ".or-.coui o«o.®.f^. *.<R.»-,Sj,rt o_to.(D_oioq 

8" flD ao^T-'iopj ooooosdJO ViftN^o" oieri'n'»-'cy ^-'oTeo'cnin o'cj^r-^o" 

■* IncD»nr-.i^ *?5a)'*»- moNf-in wScMWin uiKcMh-oj ?3i-a>'-»- 

^ J «juj«,.-r-. wjvw^^ ^^(^^^ ^^^egey o.i-.osas'-. ojnnncNj 



-»-•-« »- T 



est" CT'mo " 

ScQinc 
OCDC 

si 



o esi i^cMOCMr- mmcjgo SS(S**2 InSlXow SJ^CSn SS^'SS 

Is CO S^fflinSo £SS*w r^.f^.*.*."- ".*^.°*.'^."'. ^.'H*'.".'^. S_S_iSrt_3 

•^ r«." OCDCMOte e^t^T^^a t^r^e^ioci tP'-5*tr^^ uiawoo nm^m^ 

r* CD ioN-^inrt vaspNO) oeooiooo) ocoppo) ctoQoco ^uja*- 

gt Ri r-^^ ^»-w^»- ^ »- ^ ^ T- »-*-ftrfti-- a&anno»- cocn 






Q C5 (pmr^cMCM meoon-'v 93'-*-o o«(»q<o W:r£02' *5SSiSi£' 

u> in 5'^«>«'« sjo)0(Dw «®ai^co ^iSts" 'iSS':;S fifftfSSC: 

jj <0 CD COP)" O)"!-' »-"g(Dcy"a) rvcoinTr"<2 oo'cMintoco m" oi «>" m" r*-" JJS"*"??® 

^ ^ n c_ (\l c^ m(D<D(DCD r>-o(SOa3 oScm^-o ooDCoan coininc^c^ 

3 5 I I I -■ -■ ^- 



h- c\j r-oeo 

r^ ■* pv ^ — 



tn-troxDO minr- 



m n -tfr-puioi cvjf^cMnp a0'-a>O5 ocpcgow cooccp^ $SP9SC^ 

r*. cj ojvKti^cn -^f^tpr^w r^i-wf^w »- o v ^ a (oninm<B cocgnwo) 

^ (D «<ooieDr-_ c^J_<DW0)_o_ v_ina)V^^_ •^.'~. ^.o®, '^.^.'^,^.*'. ".^.*'. ^."l 

• CD CNj'tD CO <o"(^" 06 Votp"'^" (o Vo* Vm" h-"p) o wob" k" V h*'r*-"<^ •- o »- cy v 

th- ocooo^ in^*«^ eotocnncM c^^cnpj^ i-cvjojcmcm m^os*- 

<D wcjcveicri cocrineort cococococo cococoow meor-oo p>co 



CM m^- CMC 
(Sr^i-- pc 
CO T- 00 wo 
os*inop"e 



^> CM Y?cocMr» p-«*-inin f-f^tp^cvi (n>-ocQ*- tptpoojcj mopcpr- 

o» p ■vdi'vtQh' omgaooa (Dr»p(oa> r-(p<-$n oinpcDCJ or»cipai 

•r » ^"-inuiin o«in^-<s r».a)Sjncg moooco ^(OO"-!^ ^-wcy m in 

8(p" C4aic4r^n pfflCMW'*' o'^-'cm't^o in'«-"T-"in r-" tp 5" cm in" cm' V«'p'«p*in 

rt mcMcotpcM gai-cDoSco ^incpinw cO'Vpm'- peoh-cMcp npinQco 

»- CO r*.ioaj^r«. n'^iAcmcd incDoai^ h.^-O'*'- O'-axoin ast^^*^ 



^ i-e\i »- »■ 



CMi^ 5Sco 
e)p'<pinW 
■* a a '»eo 
CM-- « ^co 



^• <- *-f-'Wtpo CM^-^-co-* npi-or* »-eo'*eop«- tpeocMOia mmcocoT- 

8cy T-co'vft^ CM r«. en f*. r*. cmqcoo'? CM'-f^ascM Sio^axo obcMi-eop 

OS CTOs^cMrtCD in'*coen^_ •^"iP.T.* ".'^.^^.*. '".*.y.'*.". *l'**0'*R. 

m ea t^cStp^m cp—'p'cMin r«^V*"i^"<3> n^aaa r-'^'f-'oseo o'co'V'-'v" 

e o f^i-Of^o> in^aseMa> odiCMmp in^r-^a cMineomap wt-ojt- 

^ CO comineMO odaotDh- r-m^ow »-oa>aoa ■*rv<Deo^ in -w 

J cyeo"eo"eo(0 cocjco'cmcm CMcyciwcM cm'cm'^-^'t-'t-" (DttJaTco'esT 



n CO »-ojeoco<p 0)Oi-®»- CMOJtpT-cy r^i-eo'^eD meoomo cptocoffl*- 

Q »- rvovm* cMf-an'V co»-rotoin moiopp-- *-in'»»nr-' wcgcMSm 

en CM Pi*~.f\rom iocMWf\CM_ "-.^.c^.oo^^ o_in»»'-_ w.o>'-_(Dto_ o_^_r^_r-i^_ 

V" --" (D^'fCoTo ^~"a)^-"co<n cocoOJOfro iri'-'cviep'tD ^vvScStD mh-'tpinto" 

Q ^ in^r^aKp copo^in asaSi-h-ip Vi-pin»- pjW'-cyin an-in»-CM 

o in in<»K»-rt c\jn<D'vco cotoo'VO CMoacMf- cnj-wcocm of^cMoo»- 

cf « ^inaco'tf)' p'eor-'eo't-* mV'iocott* is.'rJaj'cp'o ■*'r*.'i--.'io ■»' irir«."'co"o)»-' 

KT- t-i- ^OJCMCMCO cococoeoeo coeoeonv pOi-aDO mcDco »- 

I cg--coi--- 



CMOpCOCB 

inh-m mto 
cDO eg ocM 

CO ^win 
co't-'in^^iri 

CMCOrvOjn 
■•-»-■.- CM 



So cMQcoao 5^r^a)r- m-viO'^cM acocMin'- cmojoicdco '9'Oa<poD 

« inincDinr» obcotowoa ®r-o>cO'- ^--(pcooi r^r^o»-p CMr^CMOCy 

o CO cM(D'-r«HO oaScomo) incgocNja r^cotoma ocm»-ooo v»-a)eof^ 

of r^ T-" .-" cm" OJ --* cMoT^'ioin aiaci^a tp"N."®"o"o> co" 10 co" in co' 00" in f^' cm" ■v 

8 a Qina>«-m <»--r^«»- a^o^f- tnpp'-eo cpcoh."Vi^ r^ cp to ^ •- 

o> ^ocMVin T-T-r*-o(D Sj--«p«»cd incoifi'-co or^cMva ooco 



CM^-OCDCM 

r^_pinco(() 

8"w"p"(pCM 
COMAIO 



« w otcototpm coflocop"'!^ r^p^oo cM'*or«-»- (pcMtooxo nocMcocp 

M ■* m»-ujin»- COQ--P'- cMojoniv eoini^eoio npcomco ®i-c»in® 

▼^ CM ^*-<Doco in ^ »- ^ V h-oj^h-v oa>-vo<D i-CMCOco<D mmor^cy 

Sw" uii-^Vr-"® cy<»<»iCey »-"ai"oJ'cM"r-." ■v-vmmi^ rvTinincMO) in'(oaJ''*in 

_ s f^t^'om flO«»-5co oo»-QO<p O'VCMom T-ppa>a ■*■!-*--- 

« CO cD_ai_af^(P *.'".'^.".^ '".P.*.'^.^. T.^.^P.Q. '~.^.^.'~.'^. fo*^^ 

rf oico"co"coco eo"co"coeoco" coco cm" cm" cm cm" cm" cm cm w" ar^a^t^ 



'-T^(Dd>'^ 



tm cDr»coo>p inopQ^ oSS'-S 

-»- r-1-i--^^ (MCO^inr^ i-«*9tf"^ 



Hinp 

O »- W 



a oPoS 08SS- '-wto^m (Dr- 

: liaasa" s&sss ^^^^^ ***** **"** *55$'= e©«u^ = 
• t5|m mil lllll lllll ||«|| Iflls 3|flis 

.^^gggg CCecE 33DDD 333D3 33333 3 ^ -»AJ««y~» 

S i5 33333 22222 22222 22222 2 

_ - - - - PPPPP Or-cyco^ intPr^cDA Oitiooo looSp • *~3viMMM 

Z wwUmS mwwSS m^^mm mmmwm mwmSw mmmmw ? 



60 



Individual Returns/1981 



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SO> (ovocnn moo--T- »-»-»ocor- ocMOtO'- or^wwo a^oo-vr^ 9Q<pc\)<o 
o *«-c\jr>r^ coinSoooj cm<doo>'W »-pO'-'^3 S32S2 $3'~2J$ SS'",':;* 
n • i^noo ■*o>3'-co vini^»-cy too>CMU>n (O'wcjtDco * •* v ^ as loift^tOOT 



a)^r^h.(0 otMCiJOCM oo>moa> f^«r-o^ ajmvh 

_ h*aKOCMP) ojooovo SoooSio) mneM»-Q fticD'-'- 

-r) (ooio^tr^ 0)'-o<Mo O'-.oi^.w o^o^O'-.* i-_«-_piu 

1-" !-"»-" i-"CM"tM"cNJCNJ c\j"cM"T-"cg»-' oi'<D*(DOcy f-'cu"'-" 



i/i ovoimQ Q(D*nio-- •90t--^m r^n<pf>^ t^9t<22 3?<S23£ 

(o ^i-ojo^ 2(00)^0 o^'OincM ^•~tfio*n •-^o>uioo ^<\io^a 

CM • (oo^m ^iftO)»-w *^.'~.'H^. ^^.'*'.®.'~. ''i^.'H'H^. ''1°.°.'^.'' 

cm" v(D*V(p' cycCa'cM'o" ui^r^for^ o) oi" •-" tp •-" tf)*'t^'gfpj T-'in---- 

P^f^^O lfi»-T-C)CM a>0<BCMh« Oi'-'-attQ oooicor^ v^*- 

•-^{D-* cM^-i-r-r^ mificMcjo) eocor^cow ^^^f^CM*- 



So (Cinna>9 c^ooocp^ cm^cdcmo ooitpo^ (or*f^CM(o cMtniAstp 

is •-coQo>»- aSirSoo;* '""a'fi''^ '"PS::;?? 52SS2S !?,■;; 2. A I? 

»- -9 r^ V o ■* CO 00 V ctS CO CO O) CO «o (A t^ t-cmwcdo v'<do)Ojo r^cooiMif^ 

• 9 ^>'®c^"=: rs'f2®e «3202i ^«S22J i\y"^"Sies ,';;2SXJG 



, CMI^ O) -- 

»-' I ^" cacM*" 



-(D'OOXJi CMh-COCOOl 1-COCD^l/ 

5 T- CO SA^'-O) r^ in o ^ CO i/)cpcj»-o (Dco0o^ 
ScMCD comoar^ ooeor-fflp- »-<Dtnr»r^ ' — ^- - 



ICMCM CMCiJCM'- •- 



ir r- V ^ ^co »■ 



r^ CMQCD - 



5 OD in 0)0)00^ 



(DCoinK ^ 
CO eo r- (D(0 



^ CO cocpcoooi miocomcvj 

- ^ inoc»»-m (ooi'-vo) 

o CO (D ■«■_ » ■* OJ o r* r^ 

co" O) m" CO* o »-" 5" »-" 



of o i-'o^"^in coi-OOCM ^oocMP^co *nor-(J)(p coo)mcoo 

3^ cMOTcrxD'^ vo)co»-m ■w^vCMto (D'-'-Q'S cniO'-r^r^ 
*- cotDr^f^cD oOf~-r^(D(D (ocoinin^ ^ ^ v ^ eo ^oor^CM'- 



h- V ^ •- 



cMopeo»or«* (»<Dcy»-cM mcocoao) ^(m^v(0 

tMinin»-Q (oSinor^ o<»0)in'- cootpto^ 

o (D ^_ r>; Si co_ CO tf>_ !-_ CM_ •-_ CO (» ■v ■v_ t-_ to m <d »-_ 

^"^"(npfC Oi-'tfrino (p r^aitD ^'o'cDto^" 

»- ^ incM co^(ocoh- * eo »- ^ tn^^mco 



ojino'-co mocMCMin 

f^tnincoo Q^CMcpQ 

cMCMComr^ oracocoin 

in" (D ^" r-' p" p' CM ^" 01 »-" 

Or-axp^ naaotAr^ 

CMCMCo^tD CNJtnincMtn 



(0 CM 



r^cMinr^cp ocococMkn 

_ m»-o)o<D cotor^ooeo 

CM CO<-CM'-'* ^COCD'-CO O r^ r 

Vinc»»-"ui cscM'ocntc)' 



a-o* co'VCMco ^ 



to no^-y-o 

otD eop>oinr«- 



81^ coCTi^flocM fo-va 
tn r^cMn<MO CMrt 

CM CMfM »- •- 



CM a>'«ooo 



S^CMinCM 

ocM tncoiScoo 






f ■* CMf- CO 



aaeMCMr-p 

?»-<-■* CM 
(O »- O) CO 



10 CM ' 



T-Ojcvjco (pacM^cM mr-tptpQ CMa>CMPO» ojcm*-*-*- mT-cou 
vocMCM dScnr-CM'V toowcMm ■*o(Oi^r^ r^cpcMPcp cMf^^c 

»-COC\J CMCMCMCMCM CM CO »- CM »- ■-»-'-■- <0 * P f^ (D CM CM '- 



i-ajQtpm <ocD»-eoo a>-*T 
int-incoi^ ■fl'COCMCotp oicoo 



PCMUlf^ ^ 



Of^tomto ■tfOJOJOCM CM'^T-cam 
B<c<D'-p roaicMcom nco»-f^ifl 
f CM CO CM ^_ o CO o> (O (p ^■_ a5_ m ^ m 



bcpocpcp CMcoinmoJ --or^CMOJ (O *- « 
oo^^^-w tntnm^^ coCM^f^m »-cm 



8 5$ 



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m a> r^ m " 



CO*-*- <»'-cMoa 



3 (P CO to 
00(00 
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oco »- r- V li 



•- CO »- 

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fr».0OO> O^-COCMCO ■«■*■* 'O- cm "-CMOOOJ 



S(p T-co^T-m inuKDoaco mcpr^r^CM *o><t>0(P f^CMSOiT- aocO'-tna> 

o <pc»i-'9a> O)co*coo i-incpCM-- cocmoxmo) <Mm?^»-tD poiuiaft^ 

00 ^ocoocu ffioomcn cmai^cmo) cooocpcm oaotncMr^ inintoKco 

ST-" uim-^to-^ co'p'p'tt»a> r^'eooop'co* Vto'co'cgo)" tnVeo*5-"co ■t-'t-"^' 

r^ cpinm'^O) ^NCM*r^ OO'--**?^ (i^O'-eM ■^r^CMObo cmcm 

c^ oa«_tn--_ ojeqtq*.*. co_co_'-o_a) r-r^cptpm ao)(P»-»- 

5 cm" CM CM cm' cm" ^'^"^"^*--" T-"--"--"^" .-" 



Ok '•- a»a>*-com a><-(Dcotn CMi-«mp pcM^cotn ioa>co'«co 

fs. p mcM^gtcM lOi^cMpr^ f^r».po>^ comcoa>r^ kvcocmio 

0» r^ SoiAo-- ooi*-«-0(D CO oy ^ CO '- ocMcoc»a> ococg^v 

•-" coVoTh-"*" 

V (O CO CO OJ »- 

r- *- 1- cMi^ ■* 



Sflo' OB* 00" cm" ■^" ®" cn"t-"p"c 
'- CMCOCOCD® 5^.in« 
^ CO coojosoitn co--'-ci 

St' 



f^O> *(P * 
(OCOCM i-« 



aoih-inh- ^cga 
?cor-ocM cooiU 
DVCM«CO t»inT 



D •- CMVCDVCD (OKCOPX 



9 u^ 

^ Ul" 



ocgr^ !a 



OOiaxp 
D ^pin 

OOOCOf- 



a-^at-^ CO OCMinp<P ococmi-oo co^cMa>cM cpr-toaxo 

Sor^inr^ ^TOuiinco i-'-ococo pcvj'-OJQ pooph' 
co^com CO »- ^ h- r^ pkncodicn ^air^pp cm »- r^ cm •- 



8pCMincp ■* CD ■» r- o 

r^cMcooi 1-pcMvm 

COOJCMOICO pSlPhnf^ 

" " " "10" ^'in <-"--* 



Sm i-tno 
ocor- in 
m wcocM ~ 



CMI^ CMK 

Sppr^o) 
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co*r--"T-"p'rs." 

8 CO a CM in 
p tn h^p 



S8? 



COCO T- CM CO 
p" OT h." CM* CM 

uia>oo_r^ ■" 

CO* Co" CM* CM CO 



jgppCT 

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r-T-coc 
CM V Vr-.- 
pCMCOio- CO 
S' r-T *' p r«r 

CO * CO CO o 



pr»knp(p 

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eooeotno 
(Mtnint " 

t- CO 1- ( 



cnppi 

pcDPmcM 
*, T. ^. o*. *S 
p' CO o p a> 
(»C5 '- incM 
pin n CM(P 



~ O O) CO CO 

b inpcOGD 



T-pcor^ip --cMcp^h- r^pioom ppcmqo) mp-^oco pscopm ^mp 
or-'-o>Q Q'^vonn -wcotpioo) »-piopo pcopt-CM in<-ppp r^eoro 
coco*-p» SJcocMCOio '-inP'VCM ooomi^co okcm*-* eor«»p»-»- cDr«*"* 



aco 
pco 

'oom 

r^ eo*!- in 



OpOJI 
i-CMh-i 

oppi 
o"s'io'p(P 
r*. in CO CO CO 
CM* <D in* co" CO 



©PC0O3 
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oa ■*_h._*n 
^*T-" in" cm" CM 



CM CM CD com 

Sh-osio «- 
O (C O CO 
cm" (p" •-" cm" ffl" 
<pcoin * p^ 



jm" OP 



• M SxxS? xSXS- »-cMco*in pr-eoa>o moQCjin O^ 

. a °°°° 0°°°0 .-,-T-^,- ^^^--f5 CMCO^lQ'^ <-W-,-,v t »» ^. ». 

O S^Tl"!! <8K«a)»- mmmmm wMtAMM »«<***•*»• ****:-£ cO-i^^ 

: iliiii iiiii mil mil mil iiiii fifii 

aw "eeee eeeee 3 = 333 33333 33333 ^oooP ?!**^S5S5 



-. ^P.0.0^ R°.R°.R o"^'cm"coV io"(o"<«)<» p'topQcs inSSoR ^^immmw ,P 

f s,i,ua3, 8SC.8S ;;»»;;» :i»»»» SStsSI usSS» s 



Individual Returns/1981 



61 



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p.. « 3a)h"-tn tBior^CNJO i^r^eocgo totpn--'- P)iS(P"*n omo«pco lOOtoO'^ 
»- oi »-o)OW* tneocor^CT r^moioco cgoor-cM trc-coojm cgifiwoo r^m«cT- 



S 3 .-; 



<DPJ oh^ifi®n (or^CMQ(p h-c^omcn 
CMUiCNJOiai n*-cD(OiA tnncococD 






Smr~toeD oD ffi (D 



(Dcg owr^r^tD '-'-cvjtpm coi-mcyio ouimcMi^ 
.._^c\i «p'wr^<DCJ tDOJoj'Sey ocoomi^ f-uimO'- 
locji^-* SeO"*!/)!^ mojoj-o-pj ■wr^CNj'.- uivooo 



nep mo(Do^ cscrtcono oojco^cm wnw^evj lom^oac 
^^ (DCj^(Ort inm^mro mm^cor- tpaJCMWO cyr«.^ 
T-CTtOr-r^ r».aif^co<D toincouiui ^oconO) Wi- 



lO CO <D(DCDC?IA 



D'- ■* (DC 



SOD ^intoci^ inor-con o)a>r>-0)n o)a)air»a> ^coo^m ^oi^mffi 

lO aoinrvoxp i^(0»op opeoiocotn r^atf-cxo lexpirxpm fD^y-oa 

r- eg 1-n^ coneoocg (o»-r«-eMO i-^tO'^r^ otocgcocNj ©■^t-co^ 

IT" 



■^^-CMW MCMCMpgcM CM CM CM cg »- atD-^Oim toantiT 



Y o OBCMtptDQ CM^«(n1-CM h-o^CMO> mvi/ir-ts CMoauir- o^noo) 

O <s cg^oQO ^-fflcoajh- t-woo)^ a>oh>-VQ T-coh-osc^ mubcMO^ 

rt »- CDCvjooinc} ^air^ocy aocoaii^ cnr-cMcvi* t-oxD'^io erv-c^cn 

rt r«r cpo'-wifti-" cgo'iocMeo' r^-'cD'or^r--" O(D0iT-''Q' to aw" cm" cp cj"oJ"^*(Dcm" 

^ u) SScoO'- Oiot-ioi- cnr^mr^o i-wiDtoin o^-opoi cvir^^ 

o »- »-c\jcM c^cn^^^ ^m^m^ ^mmmm i^fo^ciitD cm »- 



-r^o a>oo«-ai cpoif^tocM (duxo^ui uir»'«a>'^ '^cor-tpr^ 
tcMm ^r^Bcy* nr-epcoo nepeoinr-. o»-ioiort lAr-oroo^ 
-m® neoeocMin mi-oa>r- ^incocoo) cmt-ocdco ^■vcMinio 



0'-'«-CM'^ (DO). — 

cjojQcor^ co^m® 

C5 '^ (3) OO CJ 00 



M CM en CO (I 

SCM cooq 
(D (Omu 



nin 0J^(Dh-^ »-oiocou) ouj^-r^(p oi/)^(Dcm (D^cmu 

*- T- »-flOUlQO) OlOinOQ T-mcOCOQ (0»-0)r«-CO (OCMCO'- 

cno) CMCMi^co iAinr^c3(D otDoS'-in aicr)(D(oa) cocM(Da 

n"o*(D->feo oi"a)'T-'QCM" p'oh-'u 

^r^r^p^f^ cMCM(D(DCO incoco 

en en I/) CO ^ •— ■■— 



3lOCMmcM <Dy- IDOiO O Ul CM 
^^0(D om^cn^ r^r^O) 



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mooo'-h. eoi^(ocj(D '-oupioeo 

■.-cO'-'-r^ »-i--0)coc\) ^ 

COO'-Vlft OCM(DCO^. 

fflCM'^coio t^daiaiai 

CMCMCO ncMPJCMcg rju>'-ocsj 



--"o(p(c"co 



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oir^pa 

m r^*p"r-.'(Cio 



b(pCMeM^ aiT-CM(D^ T^i-^O)^ CM^a3(pCM ^(S<Xl(pO 

-racocyr* ccpio^co ^mo)0)i- coin^PCM aincM^'- 
r«cy*i^ a)w(Dor^ oto-wa wctujoo coooocmo 



q> at inibt^OiO 



oxoor^m 



S--, ,_, _. ^. ^COCD'* (DOCO'^CM OCMCMCOCn 

^ T-(Dma>i9 <»cor».-9-w cD(pcMr^<o r^^(0(p(p inoocof^ 

a a)co»-_o^tD_ inr--r»._(5cq '-.roi--_'-_r-_ °*.^.*.^. "-*^.^.^.* 

« (D OiQuiam (p*-'co"coc> cm"cmojt-"co" eMr-"o"0)"*c" oc " " ' * 

o» 00 incocor^* iBmi^coo miomo^ p^coi-mcM c\ 

* o 1-iScBco* cocMcnoaco (or-eoeoco r^o-w*'- r^ 

3i?S§ 



■CM CO 

CO" r«.cocM"o)"in 



CMcocov^ i/imtotDr- r^r-cor^o) 



Oi-eo(D ^i-i-mr^ ^eom^co ^eoo>h*m i/xdcdcocd eopr^OT- 
omcMCM oitpoco'?- cocoo^h- cM0u>mm r«-(pcocO'- oiocmioo 
iJCDcoN- asor^oo oiacocMf^ cocmO'-v atmm^ id tnuicocor^ 



M o COffli-O 

oT cm" o*r-'io<D^ o^cor^Q in^'^-T-cM tno^a»o> m'^aj'^'cM (Dcm'cot 

2 a vi-i-soio f^^h-coiA m^r^cpu) (popCM^'- f^r^^h-© n-coco 

■■-cococo^ uiiAintotn iotointnio tft^m^m '-.eo»A'-;p^ *- »- 
«> cg"«-^eMT^ 



SCDCMODt-CO CptpV^T- CMCOCMOIh- CO CM Ol »- 0> (D CM 1^ CO tO »- CO CO CO CM 

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^ COCO^ffl^ iflCMOOO (DCM»-f^O CM OJ CM t OJ W » CO CM •- ^ <o uS ^ r«- 

Sco'incMCor*-" o"5"co"r-"tf> co"'r-"pCcoo" CM'p"(^"cM'a) ot^-^'^nci cp" -fl^'co'co'*-' 

_ »-r*p{0'« r^rtmcog- os'Vtpoco oSa>pcM i^^tftooS ifiiAcopr- 

p^ »-inpr*_in ccoScncM^co w^^.y.* co_flo_co_PCM r-w^m*- corvuSwoi 

u) T^T-"cM co^"u)i--'i^' aiaiaaa o"oi'i-"oji-* isir^r^aSui 0)"eM"cM"V^" 

T- r- ^ tnuiainko »-cm»- 



^ m CM<o 
n CM *-r^ 

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pr^co (ocoinap cm 
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m r^tncsuic 



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— 1^ CO-* COCM 



S'cm'cmoj^' 
OXOCD 9 
1- CM CO CO CO 



cMmtp — op 
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lo •- i-m 



Sr^r^io (ptpsroo mioa>mto ifunm-^T- r^co-^cop ■*cmcoi/)cm <p o 
r^c»o Pot»-'C'- ooc-o »-(»o»-c» coo<potn "-i-co *^ 

T- »- 1- ^ T- l-T-l-l-l- r- T- T- ^^inCOCO '- ^ tf)l/ 



mcooBOtx 

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CD <C CM <D 

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$»■« cpeoeooico ®i^r«.(p(0 ^mpoom ospco^m pco'^cdcm tpcopu' 
ptp o^a>^r^ mommh- cpoiiAcor^ gqAcocmco wr^^ otpwo 

oiniA r«- h* p«. CO r«- pvr«.r».co(D pmcDtnm ^ooocooi cm*- cgStoc 



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■ lillll lllll llllf l^lll lllll lllll ^lllll* 

3 « ^CCCC CCeCC D3333 33333 33333 3qqqs5 SoSSS^ 

_ ^^.o.o.P. ^-^-?-$-?- o"'-"cm"co"'* in(Di<<Dai S"'^"°29" ""^nS ■ ^3*»««» 
Z MwUS^ft SSl^ftw WWWWW WWWWW MW(%«(^ W«»»$»»«» ? 



62 



Individual Returns/1981 



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uj tft»-_ ^ a> (^_^o«ojo •".PJ.y.Wj^ "-toiDO^- eotMCD'»*n o>aK»n»- (I>9^-c^Jo 

♦-«>*»-' • '-^ »-*«Dr-*(03 cTrfcyqjcp" (©■vcoVcm' nViCVct" v" ep' r«-" cp' iff p'iooo'«-"ifi 

■^ *- • • »-iO'* r'yffisS QT-cnor^ QkncgQCNj CMQaon NCMntpto 

*^ • T-ftjcuSin-vinioaSaStf) »_o_in o a> in in oi in <d cm ui S « 

5 V*noV-"(0 c^m^ ^oim 



tn tn<D ■ o 



Doxso n«-oabo ojiomotn ooS^n mo><D^r>>- 



:;:S S5eS^ 



0)Qcp'>-cvj uiinpQO acMi-Kw t-tomm^ otno 

oj^or».eo cy»-w33 vcnjiowt- oawN-mrt t- <o «■ 

»— tVJ CO C) CO CJ CO CO to PJ CO CO CO ^ CO 9 CD in »- 



o inr»kntn« 

ffl co_ V_ CO • 



a CO niO<pT-«p *-«^u)v oacociii- (p*-ui(or- r-owg-^- coo'^ocn 

Q CO v^fflinp ^CT(o^»- owr^eoh. minh-»-« ocMoar^ <do^Scm 

* ^ ^^wtnSi acOninm r^tnoooco oc>ji»-aba!i f«*'^3cooa a>o<»co'- 

§3" co*-"Vc*"^ _•«•_-_-_- -.-_-^-_-^* ._-_■,_--:. - _-_-_-_-_- ._-_-.-.-._-_- 



r w CM *- <o »- »- 3 « 3 r- 5 3 in v" p cm" h-* o V 
-<Din a)r^*-a>in ^daoAto ^»-w^co 3a) 



0J(0 CM ^ 3 



D tna>r^(D 
p '- 1^ co'- 



11 _ 

V^ p CM cNj 3" <D OJ CO « OJ CO cm' »- h." o o' co" to ca oa in m o> « 3 co* 03 m « 
rt CO cmt-cococo cDooxdo oji-cocov inco^{D« 3T-irtcMO> o« 



CMOr-OB'- 3«-(^»-co 

coh-coa>in CD»-a)^(D 

oacocos T^iD-^m-^ ojCMOif^o 



OinCMCO CMOCDCMCO a> ^ O) CO •- CDO<Dt- 

^ CM cM3Coa>co coo<p3co Q^-mr- 

- " — (A^CMr^ moo^-** ^ — -^ 



(p (pmoiab'V acoa)U)3 i-vmr-a 
O ^moipcM CMr«.*ncoc5 qcmcocmc 
A r*>aicoo<iO ^^cDAincD vco^coo 



rxotnr^O) cDtn*- 



■yv coococoui 

rCM COCDOICMO 

-<DT^a>ie> covomo 

tntri'^'ioio co" CM CO"-" CO p"co"cp'oJ'co' 

^coco r»- a)r«.^coco ror«.co3eM 

'-•-CMCO'* CMincococo 



o> h-otn»03 o>com»-CM 



oiaiojCM ^ 



§CM ■» 3 1^ OSUICM'-CM 
ocncoco (oeooaknr^ 



10 CM tncocMOO iftior^to^ r^^va)^ gif*-eoo>co compCMco --r-u 
Q >n • »~ ^ *- »- ^(M^^CM OJ'f-CMftjCM v--*** <oin» 

* ^ ^ eg T- 1- 



.- _ -a>or^ CMCMiocor* (Da}CMco3 
CO cotncoh^CM CMpOf^f^ ar^r^ato 

— ' T>WX 



3*<m"'*«"oo" 



o-va 
cMcnc 

COCM^COCM CMCMd 






SocMino inpi^cnco ^c 



r CO mr^cpoiCM cooir^u 

DcD ininoinin coooiu 

B CO p »-_ »- CM m f*- to <o ^ 

dp" 3'»-'a>"<o"o> to"eM"Q"h 

MO oayavt^ CMr^oc 

yto --fvr^Si^ oa>CM 



SV COCMI»*« 

CM C»0 '-C 

*^ eo_ aJf^.f-.c 

»- a> (oV<pa)3" pm^'o'cM' 3' of m" to' --' aior^uito 

o o T-CMCMCO^ in^vvm tntnintno i^«tn<oo 



cMcptpoo} O'vrvpf^ i-*pcoa)0 cocooeM3 "-CMeMd 
^(Sinr^m ^-h-r^oi^ ptocMCMin (DCO»-t-3 cor«-pc 
Ointoaaco cmojo®'- incMcor^ro r*-eoT-CM3 cosaa 



eococooc 
OVin*-a 
CO CM CO CM- 



to in fo-omsm KincDio® w^-h-r^r^ 
_ ^ — (S(D -■— — .— 

Sin<p"p"cM*(0 
<i>in6jco<o 

CD *-CM ^ CD'.- 



o <o 3CMa> •- ^ 

»- r- V coo r«H F- 



COCOCMOCO COCCCD<-CM lO CD CO <o o> ^ •- CO r^ ^ 

e»ffli^3'- r^330CM co3&a)-v inooinr^to 
mos^tOT- CMtncovin cMommr^ in^o<Dt«- 



-cyCMCO cococo^ 



CMO -VCMCM 

S^ CMr«. CM 
cor^ (D(D 
^' cm' h-' ^" a>" 
rv ^ v^3 

•- CDOCD CO 

r^* r-.* co' 



ap tQOSS 3«<De»cy h>a)(D(pd> r^oooi-CM ineov^o} 

_ O OOON-OCD ^^T-CM(D ^(OCOm.- or»-»-pN. CM33(0»- 

w r^_ ^'T.*^.*.^. P,'*~.*','H*^ '~.*'^.o.^ r^incMtBcM mincM^r^ 

y- fO Ni-3"'-'o) inN-'o'cM'co OJ*0>'r-'CMh-" (D"r*-"io'cM"cj (»<D^-"t»0 

w in ocMinco'V cooeM»-CM •-003CM 50eo>-o 33cm'-i- 

• •-»-»—■?— CM CMCOCOCOCO COCOPJCOCO COCOtOtOfO COCM<CC0m 



- to •- too 
>ptoinco 
r p 3 com 



tor- 
CM in 
o V 



^ in 3 m r^ o CM acoT-oico cotncMpco wcpr^i- mMmtov r^r>>cM 

S « S2S2'^'^ S^SJ^Si i^towiPS P'9-OT--oj aSmiftiXr^ cocm® 

S** 3 QC^^S" CM^tDwin ottto"'-"— "cm" tp r-.' to" co" co" cm" o> r*-' in r-' cm" co" co" V to" 

3i ^S^IPE^ ?P."2t 9^553 ^opcoco oococMoim cococococo 

_ CM_ fMVf^CM "^.CMr-ajCO inC0_O(DO_ WtOW'-CM OVCntMCO ^CMtMVV 

§co »- '-*cm'cm'cm"co" coto'^'v'in" m" m" to" lo' (c af to" ^" r-" •-" "■" "— " 

I cocococoto 



g 


a 


asiil 


a-vf^'.-oo 


s 




85S::S 


CO CO CO C* CO 


• 







ScocDom Kr^(030 1031^010 ino>ininr^ 
1- r^ o •- ^oo-vcm 3<oeo3co (oa>CMh>o 
»-^O^T- covcor^-to m — CM in CM coor^'-h- 



tMf^ 1^ mr^ 



(DCMmCOCM $C033C0 r-^^~ 

cococoop^ (OcOcocDin ^ 



r^tpinmr- 
m A o> O) m 
r^_<Da)«in 

So CO of^- 
CM •- r* (D 



mCMCD*- o 
(DO) in to CM 

in" co" m" CM o 
CO CO o a> 

CO 1- »- 



oor- cocD 
'-1^303 
r-_ r-_ in CM (D 

SOD en CO a> 
mot CM CO 
^ o 



--©CMC 

CM mo) c 



Scoepv f^ 
o> m h> m 
co_ CM to CM ® 
r-' a>" p' o> 3' 
mi^ »CM 3 

CM CM CM CO ^ 



CO CM CO CO 

r- cMOiccS 

CO CO CO tM 
■•- ■<- CMO 



OOSC 

0(0 co3 
(ocor^ ■^ 
< as T-' 3 tn 

m m CO ( 

I CM*-"0)"(D 
»-CMCMCO 



cm' cm' O) 03" 



J> 



1^ 



-"cMco"Vin (D r-' «)' o>" q" >n"o"o"pm" o?mS»-'S 
I !t Ti n n r: TT Ti TT fy ?^2S'^r^ tt*" 



Rmp 
Ot-cm 



• S SmS^M SSmS^M •*•**»*»** *♦*****•** M«4<A<AM W^^j^g CP-151 

: f lull mil mil iifii iiiii iiiii s||ii; 

I S T.SE5E CCCCC 33DDr 33333 33333 3-->r-.r>P 2**„22S 



B « jj3333 33333 



S E 

Q ■^^'^X.*-'. "^.Hi^H.^ o*-CMtot intor^OA pu^opo mopp^ ^3wmmm 

2 MMmSA Imi^USm f^MMMM MMMMM SvSSmS MMMVtM ? 



Individual Returns/1981 



63 



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s 



t 

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o 

a 



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v> 

>• 

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e 



ll 



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o. « 
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K 
111 



3 c 

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« 
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O 

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E ' 
• 

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III 

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1=1 



1 



5 II 



oa>tn ^( 



St (O I cpa a>a> I moQcsif- mmotpo) oamato cvj<do>c\jcd wnojcoh- 

dt ? IS* r>-tn I SStsoi ooobm^ SooSn ^9^«->n dininmN 

iS eg f- 1-1- ^mtoto coni-«CD r^CM^tno> tnac\ji^o io<Dh«a^o 

to ; • * * er)f«-'(o" ^'ftio'-ffcn" coQ<scp'(o~ aomaaaS aiiamuiai (peo'ui'wT^ 

93 '-in <3bc4?d(fS T-Sa?'^ r-rtSmh- cviwaSa>3 ™'^::2<^ 

— r-1-1-^ coCTCT^ui (DCMor^a cJi-i-»o<o <no»- 



omor-^^ m^ey 



c* 1- I ey« 



h^CMCBO r»CMi-CMq 



• • * r-i-CMh- uiiDr^Ncvj i-oic 



SCO mcDtpoji- <o^i-com an 



nwoio or-i-ev* ioi-r«-(pi- ■vrof^ann ou 
• oji-N i-ppcJin <paD'«2<- i-eyoi-co inc 

1-OJ NNNCJCVJ ^CSJCMNCO lO « i- O « i- t' 



oin 

3 acid 



e CD ooji-i-<p gavvi-w i-h-h-couj mioi-'^co vco^ojm e^Jcpepc^J^ 

r*. 5 ioCTnos^ Si-ooi- CNj®r-tov (pr<.r>.mo i-inoi-m ndSinej'T 

M S ooinoxB ooni-(^ ni-<yiniA oa>i-coi- uimoi-o 1^(0(0101- 

I § 2SSi8'f S::"Sa" ISf'S"" SS'-'S!'' 

" T 



1- 1-OOnpn Ot>®h.a 
I cyuiCNjCNjto r»cod>c 



ai CT CMT-fflNU) cMCMOQio r- CT oo ■* cy ocgr^io-* f^i-<»55 ■^■^■^r-n 

SCO f^rtwgxn ^nmoco i-qSr-rtW i-a)incyr^ cotDoon inr-i-cyn 

S ^^^o<D O'^^.'".'^. ^.®'^®« o*.^.^.®.^. OJi*-_oj t6_03 ntqcncyr* 

8* ^" csinooo" ojr^Vo'o i-'tor^i-^is." oaidcJo teioi^dd eomi-'cvT 

^ i-i-i-cy^ mvinh-w (Ococoaxn ocyi-cyio S£5J9'~ ^oey 



n cm" ffl(Dcjin"cy | pfh-'-jo r- | r»-" 



n ey ' 1- 



o<D<00)r- '^iruimoo ^toocya 

i-O'V^-r* CT<Ocyi-r^ r^ffli-eoc 

^_^_e\i_ab'V '\'-.'-.o_r^_ i-_oo_«o 

tOr^viifi'- oj'p'p'cjcy uiey i-'mu 

1-1-cycyn n^oiaxo ffitncyuSq 



-■I-1-1-P) cytor^nio 



in p *-cyr«.cyco (ocppmoi mi-r«.i-i- ojCTCywh. 

^ •- i-r«^«3 nSpcyn mncyi^cy cocycioscy 

lA a pcytDcoP CMmtovK vcocduico ^oiomm 

— — " -"— " "— "-" -^ai-^'V'V t^dat>4<D nr--"^"T-"n 



§ ? 



^COi-<Df^ 



xDincym 
- 1-cy cy cy 



i-mooo tf 

inr-TcDcy 

h-pi- 



« •va>i-(D'^ uxsmcor- cpi-vcyo> 
1- inwh-i-i- CTf^opW uitO'-'^o 
m r^mccxDP r-ptoor^ tocoaini- 



eypm-* opuicyo OJi-oosn 
r«r»N-^ csiai-tDco ininpr^CD 



»o pcppr^rv pg>r*pp eo^cni-*- i-'V®a)ty c^-t^9'S w<o<y 
OS nSnu) inar^oo ooh-'Vh- (pT-mSj<p cyoeypdi r^i^'* 
5r iT I I T- i-Si-cyi- Sji-cycyw oanooop -^cy* 



n I 



Su) r*.i^c4eyco ^nph 

cy cpnpuito Qh-Ni- 

<D o^pnv ttiK-np 

8ey (OiooVey ni-'r-Ta 

oj 1-1-eyeyo ■^vinfl 



p^tnpa eyr^mmin (ootpi-h. «<p<oc 
BQ5?gcy oooo53f^ ^wRiinp rttn-^T' 
NinAr^i- h^o-vots (Dr»oi<DOJ mmtnc 
fv."«ru?i~"(p Vom-Wffl (oeoT-'tsTaf cimt^c 
^^uiinin lAointAo ncytnuin co 1^ *- 
p>w*ty cy 



g' 



^e\j ty r^ 
cycj vi/i 



,. J)CO 1-QHOlOC 






>oina)CT cyrxboto roi^tyf^ft i-mS^i-ui neyfflh- 
■"^"^i-^cy cycycytrTc) m-v^^iti np'oaty^" p'po' 
co^to ^n 1-1- 



00 ^•mcyu)p cy.-ppcy o>api-i~(D -^poxDO) oocoacy poDtf)T. 
1- <»«>p>t-Sj c5^ooir«- i^pcyeoi- t^Q<oaiO cjinSpo) otfitpc 
o CTOi-(Dio <Oi-ooo> P3*pinco i-inrop>o csr-oovr^ i^r^io 



u> ^OQ^i- o>cyp<D^ aaacyp^ tstpipotn cyh-cytpcp co^Si- 

^ ^ ■*(Oood»*- <0<opi-'« i-PT-cyu) ino^So oor-o5R ?!(»■•- 

•0 1- i-*-Sjeycy cyAjcycycy cycyojoin iSiftoo--' 

o .-^i-'cy 



»in i-auioicp (Qmi-cpc? mmoir-op cyioh-ioui oieycyi-^ '«a)pr^p 

f^ (opi-pco «in«inco r-mi-cyuS ct-^K^o <0n<Deyd) ^r-ftoiro 

^ p m^_m_r«-_in o_co_a)_T-T-_ f^wN«ip_ '-.■*.a>.cy *-_ CTi-r^<Do inutococo 

e CD t^maa^ aa<ond dr^dtDO <ouitp'i-'i-' p'maTvp" dr^uSfor^ 

9 r^ cypcgmr*. cpr-oipm i-cpMOb^ ^tn^tnp oB^mcy* mtpfptoa) 

«> v_ 1-cyCTio p^i-_<o_P'* ■*iAcqi-_a)_ ey<o_u)0_N ^^t^"'.'*'-. eo cB « ■* ■*_ 

u> o i-*T-'i-'cy cy cycycycoes" W^"iO(D Vcycyujoj* cyo'trii-"'-" 

^1 co^r-^c^i-i- 



Sh- C5Paie5i- mcpcyior^ cycypi^'* ey«-i-'*o> coh-cpoio ff>i-i-0(0 

10 a>N^rin a)«0)h-cy mcyi-'^e^ ^tooi-m m(piAar>. obnonm 

p) n(y(»T-(0 64a0(DiA'« oeor^cyco djcortcyi- rtwcow-q- ■vr-cocyt^ 

uf (p Wi-'^i-*®' mdtpuii^ ddtiidm eo^-'me^co cy" ■^■*"iCaJ' Win^-'cg 

o o> ^h-06T-oj rooMnm ncycynto r- d» uS p- •- cnif'-cy© mpcy 

* 1-1- i->-cyeycy cycycyncM cy^cycyco lOiA'-p© »-•- 



SOS ^p _ 
(ptscy m 
i-«eo(Dcy 



f*-eoa)p»- 



Sr^ <D p 
p c*) P 



a»cD'«r»p 

Si-»-cy h- 
PPCOi- 

pojcy r*-" — 

h-OOpPOD 



O) O) CO lA P 
ppiAcnP 
r«» '-uiey V 
i-'iriaq" 



*" '- <PP5QW cyoiGQUiop r^pcy<D'- pQi-r^<p eotpfflcpi- oi-woin"* ^i-cjc 
c* p pinm^^ c^c^pcyffi pppcno) $cm<oo n^cy^cp ^ncocyiA ey^ncpa 
» r* (Di-obCDco T-cncyf^o) i-Sjco^cy in 6j ^ to v a5-vino« oncno)^- <» v ^ c 



cy a (Dinc7 
cy h-."cr>p>iri 



Smr^ pcy 
tpminp 

iQuidd 
np i-in. 
■v P 1- n O) 



poinr-Tm 
T~ n p p 00 
cy 00 ■wVoi 



notknpp 
cy i»- "»fflcj 
ppcyoc^ 

iop.-ir 1- 



: I 



: a -llll ii.lli- ^"S!'2"?I2" 2t528 SSSSR illsl I 1^1 
. |§»a5i2 SftSSS |nn sssss sills sill Nill- 

' © S'a'Sa's ■S-o'5"5'S cScee cccCc Eeccc Cddsp -*q § ^ ^ * 

_ w '"££££ CCeeC 33333 33333 33333 3___5 2»„ 
S iiB 33333 ppppp PPPPP POPPP 0888°. EsS 

o ^^'wm'^" m»'^"«« °'~'^""^" *o«><«"a' 2B29S" *""§§■ _3*iJ»w« 
2 mmmmS mSwwS mwwm^ mmmmw mwm^S Umwwm < 



64 



Individual Returns/ 1981 



11 



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11 



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w I f^ I 100 • loom (D^omto oo)^.(D^ c4a>a>a>tD i-^wcm^ 

<s loil 15 • ■•oiD <pcvi»-p)r* h-f-f-T-eo m(DOO)* cocMa>^a> 

»- " w co9 Sr-^^aS'W 'OO.'-.T^. ^.'*'*'~,'~. "i'*".".'^. 

r«." ; i-'ct* cir^Qfoai cic^or^m eo' ^" ^' V i* r^or^u}^ 

*- »- ntniAtDcn '-■cp»-'* QO>tPco« ■wSjmiocn 

'-'-ojCNjcg (D tr> at crt tfi ^ m v n n 



»-WWCTP> ^tv»- 



S IS I I! 



ui^«- (D«f^cjr«. in ■* r^ i^ "> 
-ooo r^y-c<iQn r>.QCDOC 

1-1^ •-Sioooi*- Ooifi'*»o w 



■VSCMO 
«j ^" CJ o 



m ffi CO *- ^ 

CM eOCMW'- 
Ol 0> CO CO ^ 



^ r-f-f-'T-T- r^r-o^ 



*H ^. 



Si:- I I " 



r^ 3 CMiAaicvicp cnaxo-^r^ JBrtiO'*'* cotpcooi'^ 
oevj i-wnow aScgr^coco ooj'-'c-co cvj o O) cnj (o 



CM I »- I I '- ifi I w*- 

I ' I ' ' I'll 



ooj--(00 r- en r- ^ IN 
I MQCoo CM^cnop 
■ cg^iooo ■*F^(pKiw 



tcMCM r^ ^ r^ r»- ^ oinoa 

— — -oina 



m CM c\j CO ■* 



te CO a>cor>^<pn ootpoi^ 

m o CNj^^coco <»'-06cy 

cj oi (D*'a>(o"(o" ^'ovo'tn «)cdoo>^' 0(P'-'i'<c' (Pco'^'cm^ o'-^'V 

aj CO • T-T-CMCOCM cotooey^ coiAcoto^ ^mtDmo r*<0'- 



?cn ^ 
0)0 



o m CO o (O co_ CM ^ oq tf 



^ CM o>a>a>CMm (Dco^-cmq CMr^cMSh- mr^apcora CM^CM^m r^mtooxo 

8 CD Rioiot-o owcmt-q ityvr^atn m^^»-o a><pcM(or^ incor«-coa) 

S cococofflw comffloo* cmcmv'-o ui'tcMCMffl mor^coo ^»-V(0*n 

-~ -" - ' ■ -■ ■ • ---■.--—- — ----r-: I ---:.-.-_-^- -."(ppcdV ar<p*Wco 

-Sificor^ OinCMCMtO 

•-CM CMCO ^CMtO 



SCM 

in -■ 



® I 



.M(0 •- ■* 
I CM CM 

' I 



U> a> O •-CMQO 



w r- CM 



•-CMffiO IpCO^OC 

»-^eoCT ^ ^ O) o c 
tf>(0<oV cor«-«>*-^ 



-(Mini- ^-•-(DO)CM *-^a>(DCO a)tno>otn 



O trt cointnoo) osi-r-^-OJ cm»-o)'-co vh«-«»np coo^f*-^ Qoointp 

r*. •- co(DCMCo<p r«-tna>^« eoQ--r»-o> eMT-»-a>o eocM»-cocM m^inp* 

« V eoinoDeoo inf-cjc6_p o»(qr»-_oo> oa)<qco^_ o_^_^--_a) coh^oopin 
iocu't-'o 

CO CM •« I 

W CO I I 

V cm" ' 



- a>a>in^m tnr^u 

oxntnir tnoooj'*^ <oo>t 



CMt ttl 
lu (J u CO »" CO 



p- in iocMr-(p'* in*-f«»a)CM cMincMi^cM cMincomv 

C* O CO'^CO^tp QOCMOKO <o ■- in o CO pinoxDco 

CM (D aS(Dineo(0 inoooco^- -^--^coin ait^y-m^ 

f-T o) Bo'^'inincM' o>a)'p'*no 

• in • •- •- ■.-•-SiCMCo 



J<D(Or^<o (D^ocor- 
C05VC0 OOffiCMO) 

-(Od>aio co^ocMco 



r>. ©h- ^ f 



r» CMininr- 
i-iomm »- 
■veM--o>o 



<o»-tpi^co cMT-mcoio '-aoi 
coo^coco ocMCMini^ i-inv 
a>r-eooov --voocor^ ui^-cm 



lo (s »-r^<ai-co aacMaoQ meocMWO 

SCO v^^cocM uiuiKh-iB ^CMvoiin 



oir^ m T-h-oco 

o>a> coOJCMr-p 

OC0_ 0_CM_(DO>_0 

eM^-'^ O) V (M"cM"a>«>"co" 

StoCM^*- ^r-T-opr- 

^(Oino) CMCMfOina) 

•-' cm' cm' cm" cm" (O' p* V CO* in 



> O) h- (O m 
>o in '« m 
>a>a>to<D 



tr^ cor-coo'? pC'^eor^ opcMr^»-(o Oi-cookd i-r-opoi h-acococo 

CO eo»-a)cvj(» w»-o>»-'* intcxocMco cocgcooco h-iO'-oco (Df-cM<oin 

M in *" »-. I**, f^. OD oi(D^_ in CM_ ^.w «'-_'-_ in(j>co_^_to iB(nm»-p^ r-cvjor-co 

t*!" r-" C)^"'~3"2 cm" O) ^'" in cp air^^^r^ [^oi^" 



Minco^ <D(00>a>d 






-o^QQ oxpcoiom inmcoi- 
^CM'^^in cj^cg'^o) (Oin»- 
- ^ .- .- •- h-r^o-wcM 



Scy h-CMi-mco cpOAO^ 
CO CM^(D^in Ar-^ntp 
r>» c» inco'^coo (OCMeo»-i 



CM mipmmin coc 
CO ^ »-eM co^ 



S I 



r-eM(Oh-t- «^(pmT- 

»-T-eocoh«. invcoma) 

cM^-^uScD^,^ CMCMoqinm 

pc^r— coo> r— o^f— Q) 

<BWQ»-'W eMoi^»-a> 

cotoSeoh- r-CMtoi^oj 

•-" T-" ^" .r-" ^" --" cm' cm" cm" cm" 



(oooicno cor^CMuSin 

•-" co" <d" co" co" in f^" to" I--' o) 

Sr^ ■- ■- »- i-(pcoor- 

oo»-co CMinoor^ 

(0*»-"(pp'a>' co'eo'V 

•-CMCOSj'- 



ojcMOJ'*'- mcptDO-^ CMh-tpr^o) f-poxpoj to r- i- o ^ eoeMto-^-T 

f^oscoweo cMOCMino) ■•-p<pqcm f-wt-^-w cocMh.p<p in»-in(o-- 

(Or^co<-(Q o>cMiocoo» coinin«in cooiof^-- ■^(0»-Si5 o»-coco^ 

co' o) o ■^' ^" cm" in (p CO co" o> ■<-" lO r--" o" ^" m* cm" <p i" o>* in co" m" ^' co' iri ■«■' ^' 

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mpoh- ' 

SQcocpc 
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r-" in" 1-" m" c 



ocMi^ r- •- 
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h- in T- coin 
T^ r^ o" cm" o> 

O!) CO 00 CO 

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•- «o>r- 5 
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co" in" m" V 1^ 
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§oa)( 
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S'o'tof^" 
o^*c» 
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5<»50 



P CMO 



V oiffi m c 
cpin V v c 
Si coo CO r 
oi cm" cj cm" o 
(D(0 CM ( 
^" eo" r-" CM CM 
I ^<o 



COCM •- L- -. 
.-OCM5O 
CM T-inOCM 

^"cM'm'r " 
r-r-opor- 
CM ^inr — 



c 'S99S SSS9S ooooo ooopo 00000 —-§25 ^ ■o"''*S 

• M - S X S R X S S S - 1-' eg co' V in" «)' 1--" 00" o) p* m" p" 0* cj" m" o S lO '-" £ 3 •- m m 

9 0000 oo.oOq ^^^^^ ^^^^?sj CMcO^Kt-- I-*******? S *»T.w 

pcMconin (Dh-opaB»- mmmmm miammia ^i*tAiA«rt t«s-t.i_F Fr).^5S 

: I lull um mil mil mil iiiii iMl 

3 « ^CCCC CCCCC 33333 33333 33333 ^QpOX Cp88 

O ^ - - - - *.°.®-*.°- o"--"eM"co"V intoh-'ioai CKS's'S "*°sS ^^SiiJiSlif 

2 MMMMM MMMWM MMMMM MMMMM «4t4wS«i MMMWM 7 



Individual Returns/ 1981 



65 



i 



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o 
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rgtoar^eo loo^ar^ tnncNiMO} ocomh^*- oacvjoio) (DtDcoaxs 



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!V9 Ottepeviui or^»-CT* aj-^ini-to ■w-iStom'* «of^encM 

coo OfflifieMin ^.oi.*n'--.(t» '-.■*W'*i-»_ y.O'^.'V.cq cg^-pjojco 

TCOCNi ojcDcyco'in" irid-r^m-^ o'eo'cy r-"'-" ujuicoQin ootai 

T-T-T- ^CMCMv-CM CiT-coeyco ovr^ob^ ^co 

CM WCOt-^ 



toevjcvic 
c^dtpriaa 



W to (JJ-^O- _ 

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§«> ajf-cooiQ cDinCMOU) co^'«-qo co-vr^oco h-mincy^ 
w h-p^Ow *-r*»-f^co ovcD^cp ^CNJCOOTCO cncoincD'- 
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«• r-r- o(Dh--va) ^-cooj-wo ts-votooD osoo 

CM'toVi-'Oi PJ 



r f^ cococy pco 

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COCBpCDS 

r^ (DCD 
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^ n <Duir^in^ ajQCMOBoi tnffih-mco r-iniAi-tt) cooicor^o CMcocooJh 
tA CO ^cocDiocD cgcooao) a^omos cm ^ ^ r^ o wscomw cm^ocd^- 



evitDCNjT' 

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I 



h-rv CM ^ couicot-^ ^-v^o»o r^cooocNjco ^cucDcor* 
~ cow cMtnmco^ mr^tootr^ lAr^meoiS soor^ »- 



i-axpcMco 
vprt<P5; 
cvjpcoCT ■«; 

CO »- ^ 01 OT 
'» --CM CO CO 



C3> UlOlOJtBT- CPC0<DC0Q O) CO (D O CD p (D *- (S CO 

gi-meo»m (A^cmcvico ^"c»-cyco *c\jt-o)»- 
tnwiococo csjocomco (ococotocvj a)aO'-*-co 



S CO 



Tposcvj loeoooh-'^ 



^(Oco^cp a>c\jc\jO(C 
ir^ocoo (05ffl50 
jOtfJOr^ cocommco 



ceo»-5 
f^ in •- ■* 

(D <D r* r^ in 



10 osh-cuco^ cocor^cop copcj*-ui i^r^W'-o tp^oJOtn r-CM^iDv 

CD cj^o)*-^ inincoco^ (pro^mcvi m v to O) ^ incoococvj cooococo 

CO coincomo) ^o>co(Dot iSt-^coco cociCNjin^ uii-cor^to comcM^-co 

IT oinVc^JO)' dr^(D<ov? r^vo-r^mm coo'p'r».'in (D k cb »-' ai" toco'^'inm" 

<D i-veomr^ cpsAT-dQ coifi'-ep** tD^m»-Q ocoa>oo *-^(peoo) 

CM • T- »- NcgiAintD oo>*-oci CMOtnco<o cor^h.*(D »-co(dco»- 



« ■•- ou> 



ojcoco c\j m 

S' r>.' ■«" r».' o 
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OiO> t^a Oi co^*" 



Som-^o)^ h-CDuir^co poioi-co CMC\jr^a}a> mp^mcvj a 
_ '^oovcycM co<Br^coco ammr^m mcMcoi^rv pSiOT-m ■^ 
00 f^_cyTOcyco_ ^_»co_ou> ainocNjco ^.'fli^''>'-i o_os_(^_cq« <d 



Duir^co 

p rococo _. ,, ^ . _ 

o_co_ou> ainocgco 

-'in 5t9"c2^ d^i^rfr^ 



mtocMin 
co<ococ\j 



SmcNjmc 
cocvicy oc 
cNj'otoco'r 

CO »-'-O>0 
^co VCOP 



IP h- ^h-T-tncD '-cNjp^^ (OOJcDcor^ qcocdoo) co(Dco^q a>(D<D(Dco in •- ^ 
Ok m r^f-wffli^co (Dr-»oin cy^mco»- (omcMr-ai (j>T-r^c»o m»-cO'^h- ^ in da 
M * •♦osoh-co ^oimineo co"«-cyc\io i-eomtOffi O'Wcoh-T- cyi^-rfcor^ co co cm 



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66 



Individual Return8/1981 



Table 2.4— Exemptions by Type and Marital Status 

[All fiqures are estiinates basad on samDiesI 



Type ol exemption 



All returns 


Joint returns of 

huebandsand 

wives 


Separate returns of 


Returns 

ol heads 

ol households 


Returns ol 
surviving 
spouses 




Total 


Spouse filing 


Spouse 
not filina 


single persons 


(1) 


(!) 


(3) 


(4) 


(5) 


(8) 


(7) 


(8) 


95,396,123 


4S,6»7,«4« 


1,498,975 


1,439,914 


59,961 


9,376,207 


112,993 


39,710,S00 


9.878,319 
232,430 


5.518.157 
142.081 


106.994 
•2.158 


103.146 
2.158 


3.848 


142.121 
4.179 


3.087 


4.107.960 
64.012 


38,184,418 

35.833.355 

1.493.102 

1.442.486 

1.486,778 


28.217.276 

27.454.507 

659.927 

780.911 

717,008 


502.561 

438.371 

52.881 

13.531 

22.905 


473,893 

415,427 

46,769 

11,726 

21,101 


28.868 
22.944 

6.112 
1.805 
1.804 


7.766,892 

7,164,547 

116.677 

535.357 

544.701 


112.893 

112.893 

632 

3.807 

1.499 


1.584.796 
663.037 
662.985 
108.880 
200,665 


»S,3««,123 


45,897,«4» 


1,499,975 


1,439,914 


59,961 


9,376,207 


112,993 


39,710,500 


39.701,240 
22.931.821 
12.638,997 
11.405.456 
5.604,083 
3,214,526 


17,480,372 
9,876,978 

10,295,383 
5,085,698 
2,959,217 


966.221 
274.955 
155.212 
63.410 
19.276 
19.799 


966.221 

244.862 

145.493 

46.661 

16.878 

19.799 


30.093 
9.719 

16.749 
2.400 


609.315 
4.138.137 
2.147.906 
903.555 
366.889 
210.405 


65.153 

19.460 

20.010 

6.106 

2,164 


38.125.704 

973.204 

439,441 

123,098 

26,112 

22,941 


231,222,374 


15«,687,769 


2,564,510 


2,390,472 


174,039 


22,304,539 


315,329 


46,350,229 


141.152.733 

13.118,926 

234,395 


91,395.296 

8.756.913 

144.046 


1.557,836 

108.845 

2,158 


1.439.914 

103.146 

2.158 


117.922 
5.699 


8.376.208 

142.121 

4.179 


112,893 
3,087 


39,710.500 

4.107.960 

84,012 


76,716.320 

70.768.617 

2.285,356 

1,634.183 

2,028.164 


59.391.514 

56.505.108 

1.010.259 

890.192 

985.955 


895,671 

774,356 

76,082 

17.467 

27.766 


845.254 

737.746 

65.884 

15.662 

25.962 


50.417 

36.610 

10.198 

1.805 

1.804 


13.782.031 

12.280.915 

182.987 

598.706 

719.423 


199,348 

193,324 

718 

3,807 

1,499 


2,447,756 

1,014.914 

1.015,310 

124.011 

293.521 


217,«6«,0S3 

39.701.240 


150,796,810 


2,453,507 
966.221 


2,28S,ie« 
966.221 


169,339 


22,159,239 

609.315 


312,241 


42,159,256 

38.125.704 


40.442.286 
5.421,356 


34,960.744 


305.048 
244.862 


244.862 
244.862 


60.166 


4.138.137 
4.138.137 


65,153 
65,153 


973.204 
973.204 


22,525.694 
15.391.297 


19,753.956 
9.876.978 


164.931 
300.705 


145.493 
290.986 


19.438 
•9.719 


2.147,906 
4,295,812 


19,460 
38,920 


439.441 
878.882 


21.717.589 
23,904.235 


20.590.766 
20,590.766 


80.159 
173.481 


46.661 
139.983 


33.498 
33.498 


903,556 
2.710.664 


20,010 
60,030 


123.098 
389.294 


10.592.181 
16.928.234 


10.171.396 
15.257.094 


21.678 
74.712 


16.878 
67.512 


4.800 
•7.200 


366.869 
1.467.556 


6.106 
•24.424 


26.112 
104.446 


6.173.743 
15.071.198 


5,918.434 
13.666.676 


19.799 
101.911 


19.799 
101.911 


- 


210.405 
1.169.862 


2.164 
•10.821 


22.941 
121.928 



TotaJ ratuma . . . 

Ratuma wttti axainptiona lor 

Aoe 65 Of ovef 

Blindness 

Dependents: 

Total 

Children at home 

Children away front home . 

Parents 

Other 



Number of returns 



Ratuma witti atamptlona lor othar than aga or 
Mlndnaaa, total 



One 

Twro 

Three . . . . 

Foot 

Five 

Six or more . 



Number of exemptions 

Total axamptlona 

Exemptions tor taxpayers (and spouse) 

Exemptions lor age 65 or over 

Exemptions lor blindness 

Exemptions for dependents: 

Total 

Children at home 

Children away from home 

Parents 

Other 



OSiar than aga or Mlndnaaa, total. 

One 

Two: 

Taxpayer (and spouse) 

DeperxJents 

Three: 

Taxpayer (and spouse) 

Dependents 

Four 

Taxpayer (and spouse) 

Dependents 

Five: 

Taxpayer (and spouse) 

Depervjerrts 

Six or more: 

Taxpayer (and spouse) 

_Degef>dent^ 



•Estimate should be used with caiition because of the small number ol sampla returns ori wtiich It is basad. 

fOala deleted to avoid disclosure of Inforniation for specific taxpayers. Deleted data are included in tiie appropriate totals. 



Table 2.5 — Returns of Taxpayers Age 65 or Over: Selected Tax Items by Marital Status of Taxpayer 

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



All returns, 
total 



Joint returns of hustiands and wives 



Both taxpayers 
age 65 or over 



Pnmary taxpayer 

age 65 or over 

secondary 

taxpayer 

umjer 65 



Secondary 

taxpayer 

age 65 or over 

pnmary taxpayer 

under 65 



Separate returns 

ol 

husbarxis snd 

wives, 

total 



Returns of 

heads of 

household. 

total 



Returns of 

surviving 

spouses. 

total 



Returns of 

single persons. 

total 



Numbar of ratuma 

Adjuatad groaa Income laaa dallclt . 

Examptlona: 

Number of exemptions 

Amount 



Ratuma arlth xaro bracliat amount only; 

Number of returns 

Zero bracket amount 



Ratuma with Hamlzad daducUena: 

Number of returns 

Total itemized deductions 

Zero bradtet amount: 

Number of returns 

Amount 

Excasa Itambad daductlona: 

Number of returns 

Amount 



TaxaMa Income: 

Number of returns . 
Amount 



Total tax prafarancaa: 

Number of returns 

Amount 

Additional tax lor tax prafarancaa: 

Number of returns 

Amount 



Ineoma tax attar cradlta: 

Number of returns 

Amount 



Total Ineoma tax: 
Number of returns . 
Amount 



(4) 



(5) 



9,979,319 
184,223,392 



29.420.536 
29.415.152 



6.423.591 
17.169.269 



2.922.205 
25.639.871 



2.801.469 
8.091.598 



2.913.737 
17.041.805 



9.225.137 
140.549.180 



62.544 
5.151.877 



42.831 
370.921 



7.935.781 
32.930.678 



7.946.193 
33.301.590 



5,518,157 
122,248,499 



20.463.021 
20.461.887 



3.428.807 
10.695.100 



1.734,115 
16.707,910 



1.692,224 
5,632,392 



1.734.115 
10.811,960 



5.121,092 
92.794,236 



46,687 
3,987,196 



32,999 
295,344 



4,318,122 
22.193.228 



4.326,615 
22,488,572 



3,239,756 
70,780,301 



13,147,238 
13,146,447 



2,068,377 
6,436,904 



929,660 
9,327,133 



910,705 
3,017,194 



929.660 
6.166.331 



2.979.115 
52.452.269 



24.451 
2.309.448 



17.265 
165.896 



2.488.01 7 
12.771.526 



2.491.111 
12.937.425 



1,928,367 
43,805,497 



6.222.752 
6.222.409 



1.183.957 
3.659.167 



664.852 
6.297.879 



644.486 
2,154,260 



664,852 
4.037.382 



1 ,606,470 
34,292,246 



19,104 
1,513,792 



12,731 
110,602 



1,552,880 
8,174,137 



1,557,436 
8,284,739 



351,034 
7,662,740 



1,093,031 
1,093,031 



196,473 
599,029 



139,603 
1 ,082,1 



137,033 
460,938 



139,603 
608.248 



333,507 
6,049,719 



3,132 
163,956 



2,963 
18,844 



277,225 
1,247,565 



278,068 
1,266,409 



106,994 
1,712,199 



225,082 
225,082 



54,560 
86.156 



46.205 
318.301 



41.176 
69.670 



37.737 
245.593 



95.737 
1.312.807 



1.936 
91.072 



457 
3.709 



86.782 
355.888 



86.871 
359.597 



142,121 
2,132,836 



406.395 
406.395 



82.215 
174.425 



49.492 
331.743 



47,776 
109.718 



49.492 
217.911 



128.992 
1,565.939 



677 
52.195 



561 
3.354 



107.114 
323.494 



107.606 
326.848 



•3,087 
■46,999 



•9.261 
•9.261 



•241 
•819 



•2.846 

•21.757 



•2.846 
•9,676 



•2,846 
•12,081 



•3.087 
•27.657 



•18 

•3,254 



•18 

•165 



•2,091 
•3,505 



•2,091 
•3,670 



4,107,860 
69,090,991 



8,316.777 
8.312.528 



2.857.766 
6.210.766 



1.089,547 
8.260,160 



1,017,447 
2,270,142 



1 ,089,547 
5.754,259 



3,875.229 
44.848.542 



13.226 
1.018.160 



6.706 
66.346 



3.421.692 
10.054.564 



3.423,010 
10,122.911 



•Estimate should be used with caution because of the small number of sample returns on whicii It Is based. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/ 1981 



67 



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T- f- o f^h-'-iO(p omincvK iomaoo mcoooQ aoiiAQ'? 9 vojen^eo 

^1- I5 cyt«;^r«.w T-n^fwh. oorocpoo S»-«qS cpamou!) Q i-cBh-o* 

• ^ (D CTeoow»- wocDT-n aT-c\j«v ocoaoin o<oCT»-r«. « o^oinco 

• * c5 ui^'coh-'cp <t>amo<£ ttTo'cRrji-" ey h-"o"»-''T-" f«."ai'r«-"^''»-* iCoj pj r ' 

CO »-'-iScD* r^uicDoo ^a-f-OiOt (one^^ r^tscM 2 nidt-c 



« w (Dcyqih-^ ui^Qtpcp ^r**-cpey T-r^'»»on aconcpn *P^QQ9 o 

in -vFi-Suir^ axc^in^ r^pcMinn coh-^<sr» incpr^oio ^inv^o v- 
s. r«. ono)* CO OBoncxo coft'W^io oocooiK- ■>j'«0'-co i-cdcd — ^ ^ 
gf n to t CO* I--" oj'coojffl* o'cgoo | tn cocJcyeD*r>." ^'uicpcoh-r inoj'r^ 

1 S J.I J . . J. . -...-... S. ,^:5f7, ^^ I 



ojo u> a 

- a I 



t (9 uimoh-'^ T-ffl'5-eoevi h.in^^co e^eNJCDcpi- cpncMmco ^ 

I I I 13 •^nna-^ CtScSt-co w»-**i»- irtiooSo rFuJa-rfp * 
© i-ocy*f^ cooi-^r-io ^■^co^h- pjcdo»-pj i-aSST-* e* 



OCO'*'^ Ot 



I I 



8 in coop 
■^cDOinn 
o> CO op ^ 0} 
lOi-oineo 



SCO cDtn*-aDin *-i/)«-ctp KODeD»-u) v«r^a?N pato^m ■5«o>aT- 5 r- 

in na)*-e\j(D m^ouSo aatr^evip i-mcM^m cyocNiQep innr»mp ^ 1- 

m QDt^at-^cb NioncDcD '*l'r.^.*'~. f^wcoocq CT'-^c\i^_^_ ino'V,«« c^ co 

R" 06 cow^'cjca io^'ncvTcd' co'inafcy"cr>" cyco'r-'^'cvj r^aciaio ^"h-'cg ^ 

• •••• ••••• •••• •■••• ^ CM T- * 



9 wvapey ^-ln^•am ^eor-mcvj r-m^oj-* ■*r^'*a>i- o mpoaincg 

III* o)r«.r«.pm aoBh-pcD or«-evicpin coO'<-oep iomi^e5co S minincvjcu 

<o f(D(0_(0« incDCMai»^ ^cycooco W'-ey^^ ino»»<DCT v a)CO'-r«.co 

""4 • eycpcDpm 

m cgcyeyCycD 



hi- 



A o> otnOi-oti a CD CD 1^ P pp^^'^1- nm^h>-co nm'^cocp cvjinapcp cp to 

!- a> PiPPcoco «««■>-« p5-weop •^cypojoo i^cvjco'** p-^ww^ m a 

m S i-9S3eyi* ppcjjcop P-wh-.S,*, eypoio)(D_ Pr-.iNi\P. fH'*_p_p_cy « p_ 

S^" cDt^"cfr^"p" 00^" I cof^" CT'VT-^'a)" os'rth-pjp mpf*-wN. h«-5^-CTW p 

eb • f-T^-eo ■r-4 ' csjco i^iA»-cytn ojcocninp -^-lAincpoa apio^cn at co 



bp 



p r^cni^in ■* 



.c\ip nnt-cyp ^ffl^vo ^a>mpa> 
f-^-O) cniof^np CMp^OJOJ oi^pwp 
~ ' pcyuip npopp ocomoioo 



10 ma>^ 



a)^piO rvcypcNjp io^r^«p ppmcvjh- r^p'<-cycx> « 
*- cgp piAOcviin cyconinp cnininpco ppin-^P (p 
t- 1- cj«io^c» ■*f-evicDey w 



lopineyh- 

Sf«^ T-mT- 
p* in' ■*'■*' CO 
f^iocy in-* 
cy -.-tncM'^ 



g CD ^1-acop pcDCDpp ^^p^co a>^cyaio rocyininm cyrrcymn o 

9 r«- vcopoS uippp? p^cocMin ^oSpco e\jprtPJp_ ^"*'**.P.'^. ^ 

Sffl' p'T-'-arsTp" iCfsTcyVis: p'p'inp'a cfpwey^" <Q"ey"p'p' cyptpnt-" 5 

*- * ^rtCT^ ^r«.fflcor>» *5ph-in coinpinin eypr-r-a h-r-CM <o 



-co I CO pp^'V'^' '«pu7cp'« cMcoopp r^apinp i-pinco'^ e 

-cj ley *-Sii-»-^ cJJObr^p*- tot^t^mn inr^ppp -wcycneviT- 9 

»- p tn ^ h-r^co coCMppr- oppcoco pjpr«.»-P «'*f^pr- o 

* ci oioa-^m mi^e<it^<Q pp^'cnTV' c<iaca<oin cyp'iriv*'-^ oT 

*- cuinpcnp tOh-ah^in minpmin Ctioopr^P h- r» cm jp 



OOP 1- '-e 

SSSSS 

eyQ5 evjtb 
(DIAQ an 



O 

E 
o 
u 

c 

8 

o 
(9 

■o 
o 

■ 
a 

< 

O 
o 

N 
(0 

>> 

« 

E 
» 

K 



« 

E 
o 



^r^oof^ mtn r 



n 1-CMOcDK (NnoDr^o} cDeoiAcvli^ vacsjr^in cviCMConoi Q^isvco ^ 

in tna>r-_f>._io cJ^Sr^r- r^cvjtA(sm Maioiaa) oc3Cg^_(D ort^wiq rt 

in «- uyr^m-r-tp ^o"af^^on" cj<\*^"<o"(0 cjr^o'^'w" a»*»co"uii/J nQ)"m"a)V o ct 

8 CM t- I f »- 1 eommof^ io*-ojnf^ oxDr^i^tD v^f^or^ QO)ma>N * i/i 

« I I I I r- *- cgn(Dw»- *«)^ oj at (>4 



atott) ^^iftoir^ iniftpvcvj tnuT*(Din r^nomo) .-(oo^m <9 

^Sf^ inr^®%n (or^Siesi*- omr^cop f^c5ptD»- r^«»-m^ « 

^£cM r^(00<D9 ^cvj^-cyco "-mNT-s viBN'-c^ ONaocvjr^ ^ 

hw'^'V^'o' <cgn"v'3" -ifaamm o"io"o)S"N cnoinevjV V 



OJOJfO 

I 



fincpNtn 
OPPP 
^Pls. h. 

p"cy cy ai' 
^cocococ 



« 5 PP5U>P pfflr«.f^o «f^o»-« aQt^am ppcy»-« eouieypv m co 

» rt ^inpw^ oaoiiopco «r«.i^i-p uicp'^h.^ ^a-^-^a •fospp-- <p cm 

at to cMr^poQCD ^^cm^io oaiopi-p vcoomco p^co^^ ocococvi^ A cy 

i 



nmnioio oocomeocNj cy 
Duiocou) r«.pa<~ ~ 
-CD^cor^ cMco^i 



f-minncu 



ocoey op-vpcg ■* u 



cgcopp ^pp.-.- ^-eo^veo « 

Scpco'- poinpco 5C05CO'- pj 

^ooui oCTPcop oeycocM-v e 

_. _ .-Pipj'p'p" p'to'i-'po to" op" CO ■r^ iC 

^ncy cowcocoey oo^pn ■*u5»- <m 



82a; 



ncy ey --e 



M p Ph-ppp 5^c\ja>r«- ppuipcj cvf^t-^oo ^uicvii-f^ *-p>to»-CM it> m 

SP eop^cB*- 05'-CDp ^N-c^coco CO a p ^ ID cpuico-^'- »-toa)pp * ry 

r«-^ p^p^^o) v__^- »-ocM'^OT CDOS'-osco (D»-ffipp Swco-wp ■~r*-r*~Po co ^ 

e^f p' p'p'i-'ph-" o>inop"r*-" p'ln'coco'p' o" r-' *-"»-" v" cy^'i^'p'p' p'o'Vi-'in tt p" 

S* cvjovco^ copppp cypco'-P coppp»- piAcoAp PPppcy t«. cy 

^»- T-c\jcoP cocopop N-ppAp t-pPaco T-io^coP S-T-a^eo to 

«? "^ *" ^" n CO* 10" CO CO* »-*eo»-* g 



ScviQ*- N.-v^ojcy CBCBpcyp cmpco?^ PP»-eoc\j ph-*-r«-.- « 

cy^p coCMin'WCvj m-^-PtO"* ppi-pco ^ P nr*- n ^ryr^T-ey « 

• cycoP cyoar^cocM cdoqcs^cd o P r^ a> t- o»-cjpco o*-mpp *^ 

• ■ co'p' p'io*nu7p cocoinr*-"a *-''r-"p"i-"V co'n.'p'p'v" toaci'^-v V 

• CO ^pcoPP --cyi-^io *-mPp^ ^ ^mann pcopotcy to 

cy co^r^t^p h-ppa>p ^cncopp '-lO'VCOP r-^-P-eeo <o 



■* CO in CO CO 



fh-cypp 
P P p r^ 
_r>._p_w " 
cvj p p p p 

gcyppin 

T-" ■w* V ^^ 



t CD PPeotrOB CMPOipp pr-p*-'.- *-iocyiOP pi-cyr-p *-pcoPcy h- ^ 

S 5) 32**05 r«.pppp KK.050 rv,-inph» ^p^ur* pin<-r^'- ^ co 

o p cO_PP'-^^_ *^^'~.'^.'^. *^,'~.*^*H^ P.^*^^^ ^co^cDpin Pr-.^p»- p in 

Sin incy v"Vp" T^»-"qjio*V u)r».*r*^pcy i-'afcpoin Vp*eocyeo io*cy c-'cj*-" o 

»- cop*-*-p cypppio cyeyp^p cycoppr- o^-K-vco vio-- h- 

Ni »-»-»- cMT-nif~'^ *-^»-*- 1- ncycy*-*- 01 



-cy o) 
-Sp 



fcr^coco h-vincy^ ^cypiocB ^a>tn»-»- pa)r«»p»- e co»-neot 

3C0CMP copinh^p copSiinco rtpcj*-p Pcoop«- at at-vAr^t 

Joop coftr«-co'* coPcdp*- pi-eopp »cd*-P'- »^ m^^pcoc 

iat^a p'cy ■*"«>*-* ppVoio »-^tncocycy iftcyN."cy'>-" e» r-^^'pcjoj 

im-v* eycgin«-p •~2coSro- o^r^vn ■^m^- « cy^^-peo 



III! 



8 0) Q^fflr»P Pvnair- ^r»cypp os^p^p n ^ r^ ■* p coi-cMpp in p 

o pcyppco pt-i-a>t^ ■*P'>-pp ioeoP'#»- eyinppo coPPPP in p 

• CO Si_v»-^P« ppp^.^. ioi-pVp cocnjcmpcm cycyr».oco eyincoinp ^ co 

«r in p'copuip' p"coi-"pp p"p"p"r-"5 ui-^di^KD c? ■*' cJ n" m" ojVeococy' » cvi 

»- 1- ^po»-r«. pcocoPP ^--^pnco lOco^K-P ppcycMcy co-*-* ft 

■^ •- »-*-cotin r>«r»aopp Ptnin-vn coortcycy ppto-w ■.- »- ^ 



■.-«-.-r- pinp-*p 

f-cMini- ^-cnr-CD* 

• '-lO'^. P.P.O_'-^P_ 

* " ojoT ey^"p"pp" 



cv] cocoPPu 



Scopcyp ppcopcy p^-wi-p ▼- 

h-r-cop cyCMcoojcy pN-inpin r» 

ppinpp apppin cy^-coinp r» 

f'^-'p'-^'p* p'p'p'cy-* <»*-»"p'p"ey of 

C^COf«*P ^PWCjCM CO •* ^ f*. 

coPcycNj aPcD*-^ ^ '- cD 



COCM T-p -* 

Sppcop 
h-OOi-oS 

inepp-"tn t-" 
eyp^-^p 
i»- pin en CO 







% 






CO p omppcy ppppp aoQCNjp ncoppp pmintop m^-pi-co «o co 

A (o N^pcocy r-Po-^N ftit*-ioinp cocpcocop Si »- »- r«. r«. ospincij»- t- p 

in CO Kpininp cocyinmh- inpcomv copppi- cocijo*-co coa>a>*-i- v n 

8c» e\j"**p*p*'* p"a>cyc»co h-"-*cy"coisr ■vpcop'r-" inp"p*ey"V o'p'p'p'cd to in 

in 1-^p,-'*- copcop»- cycyr^coin cyinpincy pi-^pco SipP'.- m 

9 cy prtppcy inincoinio cocgcMpco aor»r«coin Nina>a>c» nco ^ 



5cy^^ (omrv^v Qppcoco »-rt^P»- ppf^f-«-cy otp^pcp at 

lonp lA'^ppai ?pm*-tn ptn^-pi- ^tnp^-o) pcycooo ^ 

• ^p-* pp^p-v abpnin*- ^f-pf-f«- -*ioPcif^ ffl»-r«-i-»- »^ 

* ' p"c» p'cvj'^-'r'.'r-.* T-"cy»-'p"p' incom'cyp* p*P*cyT-*cy pcopinp' V 

• 10 cyp^pp pr^coey-* pio'vin^ pp^-PP ojna)»- 9 

V h-Pcoco^ pj»-cypco cor-^r^coin «-inpa>ai cort at 



o»-rt 



01 



C4 CM h~pcyr»CM r«.pr--«f^ f-pt-mp pr^cyv^- pm^-coco ^-^-ppm o> p 

Sh- f-r-pp»- cocopoco locoeopp pcyincpcy wpnr^i- pmp-«fQ S o 

_ CO f^*".*, '".'-. '^.c>ttco_'-. ^.^.'N.*'.^. cyaiaiin*- *<Dcycoc» P^inr-P ^ co 

« o> p**-'VV<^" f^"cMc»p"o" V^'p'inp" ^-"ino"*-"p cyo'p'^o" dr^ar^ci m h-" 

N *- Cn»-^rtcy GO^-pincy Pr-p*-*- Kr-pcyp ^-^-Sipp pcgpincO to o> 

cf. n e\jp>-cy CMcor^cyp pi^nvp cypSia^ cocopcor^ a*-coap « 1 



-cy cocov*-* ■*'*m'*'* ■*eo'< 



coco incy 



85C 



-copey ^ to 



inocMp cyi-^pa p<-"«'p>- mpp'-p op'-pin pppjq* to 

^Pprt m * r^ P p rtcyp'So' cotoiKc?^ inp*-*-r-- apT-pp in 

• eop^_ co_cM*eo_o aoPco«j T-c\i_^_Pp '^.'^.copco_ *-_oto_inP_ w 

"oocoi-"o" p'pp'uia' 5'*'a'^'p va'aco^" cj'a'n'Vo « 

)pcDQp vCap-* cococoap r^apr^-* Paptnp « 

>^coh-Pin ^.^a^.a_ '-.c6T-a)_y_ pN-_Vp^r^_ ap_co_a_o r«^ 

"v'Wco" ^-'co^'co'co" inevj'pco*!^' i^co'afcM"*-" |C 



h. (DO 
P PC 
T^ 1-^ CM CO CO-* 



?co»-ey CO 
T- ^con 

h-CM-^T-P 



"88"; 



10 
e 

a- I 

X 

CD 



O 
M 

E 

3 
• .1 

s „ 

i § 



a pinpinn eopi~mo eyeyi-cyp pOf-.cM'- pr^pcvjco cMCop^m « « 

^ 10 piocviinQ cM»-*-mp p^r-p^ p<-aap *-cMQr^a Ppifip*- at co 

« P_ Pa_^p_^i^jn -vp-^coP r^poaco ey-vaeo*- t-oar^co coPco^p -^ »- 

tp p" PPPcyp p"co"p'-*cp Vco'r^ooK p'm'cy cy f-.' co'p'copin CM"ooa-*i-" cp cy 

t «> PP^cya aampp •d-i-i-CMh' r^co-v^f^ i-r-at-p aacM * 

• T-i-eyp^ pptointn ^-^-vcocy cycycycMi- r^^pcow at 



-p*-K pf-cypin moneocM p^pcMP papcyin p*-iopco tp 

-cyp^ ^*-CMpp lOpcDcyp pincyinm cy'-*'-cy pincoo^ m 

»-inr«. p-*»-Po r-pCMpp mooapo cocMCOr^r^ ppp*^p *- 

* cyp" CMp'p'r-Tio co"»-"p'p'cm" p'cyp'p'h-" inppo"*-" cy"p"a"-*T^ cf 

• cy ppa*-r^ cycDO^f^ r^mn^h- ppa^a aacy to 

cy coco*-"*-* n^^wey cycMcycyt- h-^incow at 



>r--tnp 



SS33; 

peo«i-c 



'. a oSoP Spooo- -^^^"^^ (Dt^aSao inog-o'io' onS'-"E % '„ 'S808 Sopi 

3 I iaaaa sssss |m^ |ssss pf -I till i I §"S5ss i*"S?: 

, 1 siiii iiiii iiiii iiiii mil i===2 g I siiii I 



..... im iiiii i||l ' ? 

T-^ cm" CO*-" in p"t-*-"«"ap" ino*p"p"io" oSSt-"8 to 
^■.-■^^^ i-T-'^i-N CMco^pr^ T-«»»5 C 

M^MMM MMMMM «Af»WW«A *^ fe V b P « 




(AW k k- t, 



'. 8 



1333 33333 



33333 33333 33333 3^ 



lilt! 



si 



O ""rjco^* inm^Tmm w-cMCO*- in p r^ co P S "^ S 2 Q "* ^ S 5 ■ o - - - - "HRR'-'. o »- cy co * in p r^ p a Si^SQ^ "^"SS 3 «c S 

Z MMvtSS wJammS wwmww wmwmw Mw^wStS MWWWM 9 Z MwwitSS^ iSw(aSm mwmmm mmmww mS^Mwm mwUwm ^ .^3«i«»«»M 



|2 5- 



68 



Individual Returns/1981 









5iA 3 ono 
5 o loi- r^ »- 



■ amcrt 

n<t>ain-« ■*•-*•-"w^-" 



^.''^'^.'o. ^ o. 



IS 



lA^CDu^n --otDor) »- r^ m o •- 

_ocoo ojocgh-'- o^-con-- <&>nT-c\ja) 

•- r- T- p) mtono^ <oc\j^®evj •-^(om»- 

ait^a-n otDisTin^' ^' »-' i-" w' r*-" lOOJcvjaTp" 

•••• • •■ ••••• ^^^ 



SmcpO) CO 
OQ a (2 



r«. --CM dsoj 
— 00(0' 



I I 



11 



u> fv ui ^ l^w 0(po*-(Nj tneor^CT— nott'-vto (D<DuiO)»ft ui»-(pooc3 n m 

*- lO a>(M I in CM ^^•-axp ma>ai^c<i »-^r^co>R v^t-'vm CM^^wm tt o 

rt en (DO) pjoD inocMcso '^•^'^.'".o ".t.*'*''' R".'*^'^. *^.°'~.P.^ ", *" 

♦ cvT ■ *-" (ccsj i-'cocDCDai c*ir^m<t>o (o'tD'aaTo) h-*r-"cM*c^o" --"v'lri^" »*. 

Q ....^..... oj — loevjn .- — flo 



I I IC imor-CM crxDr^cO'- eoa)»-^io cpi/ioox/) 
I I IS lcvji-eD<o coo)*-'»eM — 'tf-f^.coin ^-^wv 



') '- eoa)»-^io cpi/)oo>i/) vosr^r-cn n CMCMCMntD 

-- __ JCM — '*-f*.C9U> 5^^^^ CMW^cy* in inc\jaoCMC9 

ocviacD f-.»-CTt-o cn^<D^io ocoiocm^ eso'-o^ o», ovi'T"' 



en m a>ci 



*-«eo f»-»-r-(OC» r^maof- CT»-»-»«n CM(Dh-<D<Q wciojcnr*. e 

o^co ^cD9r»(S OJcncD^o r«-r».<DQ*- ^cyaoui incM^cor^ in 

octin '»cy«o>v coocvon io_^^m»- »v,'-.^.a> '^.'C.".^.* ^ 

S" CO " »-"• * cm" r^" tvj o) co" (D 



I I I I I 






3Q«(0r<- <pu)a>a>>- (>j<*T-o>m ^or^tpcp mr»c^Jco^^ 

3(Dior-(D ae?<pcMc\j a>(5(on>- ^r-conin mtp^CNjr- 

5^r^o>v iA«oojO(D vi^^evj^ lA^'.-h-o* h-incr>cja> 

yoco o«>h."h."V coini^"Vo 5-'ioO'~"iri 

eocNj'-'** ocno(D'« cjb-^ocoeo 

• • • ^T-,- ■* iAc?<-c\j 



sssag 

o> in o" •- o 






rcncocg cnntntos acocxju 



moN- o>co cmt' 



pm to ■wc'jr^c 
- coco »-cy o 



CO evjQinr^ <Da) 
vcn wm V -"■" 






in m 
<» -^ 

Ut CO 



I I 



c\j^r^(pr^ cucocjpijo incvjh-aiu 
5g22«n^ tnr-cotpQ m(pc>joc 



Sm-^ "- to (omi/ 



- (p ■5- »-S 
Bcoabuio) 



Sep (omn--'- co-v^-h-cvj r«.t-Q>-f^ acn-^t-oo ■*CNjO)cgr«' Mnoitoo) ao 

o ifif-.'g-cDCO oc9CO"*cy h.intnr>Hcn «5c»mcg <ocnjO'-o cjjcm^cm'* in 

r-_ tv._ 0)^0.01 '-(O '-.''P.'-.'-. CDO_<0_<M_0 OO^. '-.'-. ^xP^.P.'". *". "l *". °. "i *t 

ap o' r>«»<»'-"<D (Ocp'coV^- co v" O)' i-" •-" (o'tvii-'aV ocy r^'crJcrT o in h-" <o ep* n 

S o cm '-cncn Ao^om inr^<x>h>a> <o<DO(oa> f-i^mi^cp ■*(pcMr^iS co 

in *- I t- *- 1- ^ »- f- ■— *- en'*in'»in ^inco * 



5m CNj cO'-CT<oin o^cocg— vh-epKCM mtO'i-CMOi (pcoi^cooi in 

po> 'CM f^<05CM»- CM^CMCMv r- Q io »- m »n»-eo»-»- ococoinv o 

5 CM cy o_'-_cnaia> >o>nwo^ in(oo<-in <oocmo»- "-cM^otn w 

-"" o c3'-"q'ct'o tM(0V'-o" c5 h-" (p a> ■<-" mcgrocoo oini^'tfTop" tn 

•- <or^inr^^ miAcocDai (Omocoo orvq>r<»<p ^tpCMr-io n 

I f- .-■.-■.- ■.- »- 1- oj-^n^in ■*iftn •- 



<M(O<0^( 

»-« ^51 

<D o a> 00 ( 

cjcn'oicg «* 

mtoi 



11 



SCO (Or^OP^CNj -^cgof^eo inininvr^ ui'-mr^N- ojor^h-w mc\jc 

CO '^incococo i-^CMOJCM o>cvi<pQQ t-r^ino»m cnoor^o cvj o a 

r> r^ oiO'vincM mcoa-vo mcMoiAa mcn'^'Vts i^inc\jc\jeo mcvjc 

Sfw" •^'into'inaT opCMincM' i^duiuit^ oo* p" »-' cp ■*' «(»V<p'co p"»-'cncM 

CM »-»-eointo rooxocop axocococo eov'vveo vcninoo) * ■w »- 



- »- I cj r».i-<M(Ov '-por>(p mmtor^cp moor^r*'- vcMOitoa o in»-tt>io«o 

- •- ip coa>cos<D r-SiCM5» io»-m(pSi vo>r*r^o> CMCDN-inp o cooromr* 

— Si ■r-_cnp®(B coo>'-<DO \ti-vtj>^r^ i^-^r^cjio mcMPPw *- r^comio* 

• h-" pW'^'ctp' moJiri Vh-" r«-"oor».*ep"5 v'oJ^'ippj pt-'eoe*j' of — "tto- " 

cvj inin^ina emuxDco ococo^co 'VOMnoa v«<- m •-pcoi 



M CO f^pOKOto eoepr^np oopiniAio r^CMr^cMC«j cpmcoto*- o — oqoj f*> — 

(A p CMQinr"-^ c\j0<o^r^ OlopcontD e\jcr>v^^ «n»-r-o>o cooj^wa <p p 

^ 06 evi»»-oeo ■vcMi^^K t-acMcoco coi^peo'* ott^^ tot^ O)'*ptnio « at 

a at CO ■v" tf> •-" oT 0)»-'h.'h."c\i m'lncdintp cD'^'to""*©" <pco'«-'oo"a) r^' ■»" co" — * co" c* ■*' 

CM »-c\jp<D^ ^pucocom inoDa>»-p CMincMr^tp Sjpoocmp osin^co'- «M 

p- ^ *- ■* i^oancMCM '-T-i-^o 0)ec 



I (o I a> (Qaxnmai cdo> 

l|^ lio cooo-^i- »- — 

CM en coootMtntn to 



COCMCO'-'- 



o>co(C<- r^ CD r- cvj cvi f-mcp'V'- pa>mcvjo} in 

S^obeo co(D'9'«-«' r^ocpcDP nptsma «0 

(ttCMco. *'~.o*'* '".'".*.* f^, <»eo_a*nin (m 

Soacpcuo'tri 0)Co'r*'v'(p p"Q(0Vo <-" r-" o» <t> «" r-'ViM'-co *p 

coinop»-cM rvCMcO'-P winwr^cp eMCBr-CMO oiiO'VCO'- o 

CM •rfinP'-*- p'— ^■.-p a>s*-h>o cococsicow V V •- O 



COC\JCO«- •■ 



CO CM to- 
»- 0>«U . 
«(OPCO<D 
to" 00* ■9" I . _ 

PCM V-^ Cp 

<D in » CO o 
in in v" CO 



^ 
? 



ra>P(D(D CMcovtD'V ovmcMf^ coocopm — ooui'-op oor^oacp ^ r^ 
,M«-^i-p i-cgiof^-* t^foepi-^. GOinino^ ocMto^to co^w^cp f* ® 

COCDPO>CO OPh-OsOl "-VStOO CMCMtOCgCM O) P f^ OT r^ '-r^OJ'-^ « r- 



11 



t- F^ CMco pa 



incMVCjO) (ON-r-^ 



I CM I CD (oc\j<Dffim h-ini-co(D opmcop 

1^ Ip T-vh.^h. o>PCM^r^ vcpmo 

^ r-_ WO'V^-O) cvi (D r-_ (i P_ »*(0_cm_ 

* tp C5V<0''i'i'i ^'o>t-'h."«" p'tDincMh-' cpoph-moi o>t-" 

CO (0 (A £ '« <« CM»-f-a>in tncM^CMcn itpi*-^*- coco 

*-^CMCMCM CMCMCM»-«- »- f- ^ «- « W Cy »- «- 



ttl^ CO fx. 



oininoh- T-(oa 



*- ■.- COCO 

CMr^ r^ (Da 



s 

w CO r^ P (O <0 

^« (PCMCO^QO 

<0 CO'«PCOM 



lA 1- cx>pcMCM'« sa)CM'7<- mcMcpmt^ acMcoaiin acAPSP coaocDina) (D 

S^ CDftcp--'* op'vaiina) cy .- (B ^ r- ppajr-oj fficpmoeo en -- (5 tn cm ^ 

tn 0)CM<0'-co iScocTi'-o cocoCooj a Si p p '- ojpinT-cn or^acoco « 

8^' in rv." 00" — " cm" op"co"ino*cy o^'io^'tp" inp'p'p'V (o'oj'co'oi'tri eo' f--' p' r^" oi" o 

■V •- CM cvin c» <D--cO'-io ■«t«eD'-t7) CMmp'^m ifl'waj'-tD co O) — co i- Q 

(P »-CMV r^P^COCO CM^CMCMO P O N CD o ■« »n CT f- (O in ■w CM rt 

S" -"-"'■■-■ -"-■'-■-"-■ -" -■ rioi.,---- j.- 



to CO P'<»<Qi-in wwi^cDCM cMCBcooom cpcp(j»(Ocp ep(OCMr>-cD o cpco^ 

I r» I CO ro(pffip<p ndbpcMr^ r^coai<-aB min*irr^ffi ocoqcmcm a lOtDd 

c»j r»-_ ooiDCM_P acopO)_eM_ P(D_op_--_ o_v_ffloa) pmSaitq K « ^.c 

J p" s."coco'— "oT (paj^'oTto" p'lnpp'V p'ry'-'oom" ait^cii^Oi 01 "pp 

CO (naSa<Oi- incftcoptn wKP^m invoj'-m coa)«-co-- ^ 5© 

CM •*»np*-CM •-'-CMWP pa>No« ••locor^co if)<*cM « acD 



CO eg CO — »- 



inpf* 
•nco" 



i 



^ m veopt^co r^comcooi p^^vp T-»-o>pin mstncMto r^cococyp m to 

Q 3) cMpr-^to pmpcop Si(p^ — w p*-fflov ocoo>^co «^cph-f^ ^ m 

• p co*'-oO'« pa)»-co»- a>acM<-p otocociicM ««op^ ^cmo»-'* p^ »- 

at <D eM(oco"*-'a) tQ-^-vf^f^ ^'co'r^'^-'ti 

ST-CMr^Ofth. ©r^inrvh* -^cocMpu 

^ CMCMCOCMCM CMCMCMNt- 



I CM I in •-CMui'-cp atmpmaa T-<oo>pm mT-tni-<o ^-ch*Pop fp oir^ncph^ 
■ 1- I CD •-^•-r^o cocpSv— (QCMcpP^ pCMin^n epoiior^r*. 9 oojo^io 
"viPtocMr^ PrtCMtOP inco«SicM Bf^^-p-* ^cmp*-'W m r^cocsjcpc^ 



COCMCM^ — 



Sm-^poj^ pcpsQV coeycDcyf^ eo<oCM»-CM pcjoo*- r* co»-c 
P(Oh--vin n^i-pin knco^cjoa ar-ooiocM ^co m OBina 

*-»-cgpjcg SjcmcmSi-- ^•-•-t- cocmW'-'- « eo^C 



« CO 

CO CM 



^r>>e<o i-AAa>^ cmcmcof^co ptocMinco r^scpmcD m<pcocMa} «e p 
Qcopo> »-tnp^o> (DCMco^T- Siincor^co ^rsj^ooo) cpp^tDCP * •- 
^in»-cy ■^CDin^in eop»-p»- •-«)»-oo<» dicMpi-m ^Aai^da * to 



SCO Q«<p'-w CT<»f^5CO ooeocoooi- o>o»incof^ epinincMCM coop»-p(p rt 

cm (Dcoinr^CM cms<~coco coaoicpos a>ine<ca> pi-mm^ — in<-aB9 oi 

at -« cMUip u)r»cMa>co ^comSjoi a>a)«r»p ^pcfi^to p — oococo m 

9 --" T-' T-" cm" i-" eg cm" CM eg" eg" T-" ^*— •--"^•^■' tCto'cnr*.'©' "* to' co" — " ■--" V 



Dma)i- papco'v mcp^v^ CMcpcopo) cn^cncsi- (Ocor^cpp in CM*-ini 

-wocM pSico^oJ oB^cpeo-* eoiocoo>- r^eoV'<-tD co»'-in« Q h-CMi^^ 

segp^in W'-c»a>f^^ cscgp-^cM r-.oDaico_a> co_r-_a>co_co_ (Dpa>p^f>; c> pcd-** _ 

•-" r-" CO ivT (p iricg"r."tf>io m" o" cm" p" r-" co'in"a>(p"co cm' Vr^'cptp <p VcDiou>u> 

OJCDCDioSi mco^w^ minvh-a ^r«.a^»- »-vpo* 5 CMCMdjcMiS 

pi-r-r-CM coco^CMiD cssPi^cp W'OiO'-.tD OT-eBco«_ « ■^comeoK; 

-"^^"ey cm' cm' eg' cm' »-* *-* — " <-' ^" <-" ^-"ino>r^"» Va>co»-'»-' * CMoTt-'otrio 



com •- •- e 



•- p 



► lOCO COCMCO^Q ^-pi 

>y,<o fflco_^_y_io_ "_«( 

t^ tp a)'a>r»-"cg"p' V(p"o)'pcm' r^a>iDa<Q inT-'aj'rJp" ejirico" 

S^ lor^vm?^ {pOTCO^-* »-i^«B^ ■w*-f-flO(D (OcocS 

i-cMCO ^vin^^ -wcocoegcg cmcmcmi-i- iO'^in 



ci'«<oco9 pininv»- ^-cooor-in o m 
co»-p«.p« wpvf^— in^CMOtt'- « t^ 
^-""flOCM otor«.<oin cmcmcococd in eg 



CM AOl ^ 

0)00^ 



s ^ 



meg<-CMCM cDom'vm ahwin-«B mmt^coco in tptot^^in 

egtpcopCM r^i?)in«-<o So>od»-(P ioooob*- «p w't'^Q® 

pintpaco r-co(0'*cM ^■^•-(oco cm — nco« ^ ™«'.'~.*"1 

SWf^'co^-'-w" — 'Vco'tocM p'ttr-'r-Tp* VcoVr^'^" cm"«"o)'V'-* 4D inpjin'inc 

•-t-eoa>'- oacpinoo**' ^6 — cow incoc$p« c»»oj ^ fQ9^c 

»- COCO^COV COTOCOCMCM CM W CM *- — P ^ in CO CM «T. Otl ^ P P • 



-CMtn ioo>'«»-*o ineg — CMCM cD 

-BlO — CMf* 

gcgcocoCM 



CM — — eg 



n p OOP — o)in 

Sr^ i-min — w 
p mo ■v CO in 



smcMr^cM (Daic-^-9 — w 

5in Q •- oopor^d) coi* 



Sep pr^coto— cpmcDinp mcocMp— p n ^ — pj mm — ^co (Opcopcg * eg 
* f-OKPcop (pincMpo) a^f^inoo oopcomp r-ainco— r^inoraeo N P 
c< CO CMinp V (D p r~ — CMcgcMOm ^.mr^min cmcp^pp pcokwui c^ 



Sr«- • (0(0011- cor^topin o>ejO'*r^ — incgajp CMmh-cg— cp5QV5 o» — «a)Po> 
^ ■ eoScoOJ Q — ^p^£0 oo^-r^inp f^cmp^P potppoc mo^t^af « mosr^ — co 
e h- V* ^rfm eincpinp cmoicoooco pvcocmo ocoincoin r^ — com^ in cm — --cm^- 



T- — CM — CM CMCUCMv 



r i».mp cgco — 



>^ — — CO mcMcof^f^ v^cMcocM "*epr-egp popppeg CM 
-<*CMair^ — m^p^ r«.p^o>vP P^CMopp f^^oacp ip 
aopmp CM — '-oin pppinin Sj(0'«po pcor-vin e 



-•- — — eg cgcMCM«- 



D'vr~inp cmcot- 



CM — 

_ " _ ' ' CM cm 

— •- inr«. CM 
CM* a> P OD 



Sw OJr^pr^v i^«(»eg"* m-w- mp pppcM— axnio- p apoo'veg »^ co • — — cmi^ <oco<pcM^ ■5- — ®pa> — -^r^op f^ — p — i^ r^cpi-^pp -^ *0"*tt: 

_ Q 5^*v— 00 — — —in ^^cMcpSi ^coSoJ^ ^.-tfcocM* r^cocgr^- » co • — — co»- ottf^omp dipcg^^ »f^ — — ^ m«r-pp f«-ttpr^^ m «aB^a>a 

0* *n (o*n«>CMco f^coinpo) oocmoocdco r^o(or^(P — d>(Opr^ vco — coco * — • — aSm r^- r^ojo ^oor^w r«.vpco(P p — pro— ♦<o — cop_ «»^ *in*_flD*-^ 

'• — « pffiin'r-'a" p" r-" m' cm' cm' p'p'— "iv."(p ■*'cp"(»"m^" — "iCaV— «5 CQWSQ 

• p CMn^pco ph-h-pm inncMao r-inr^pOB a>aeg in Qcoincpin 

— eoeo^^-v ^coeowcM cmcmcm — *- p^wmCTw in oinr-pm 



8r». eg pr^pcM-v ^ocomto p — c»*np mcomi^ep cm<» — o— — r^a>'w— « 
p r^aerop — mcpmp Noicopin mcMcgo^cp pmp- oi caobcm ^ 

— cMn mminv^ vcococmcm cmcmcm — — pvincoSi * 



M 

im 




m Q -r; - - ----- o — CMCO'V intor-tcoi C'^QS'? ''^°S? ■ o - - - • "-'-'-"--- o — eg 

— Z MMmMM MI^MAM MMMMW MMMMM MmSSm MMMMM 3 Z MMmSm IAMMMM MMM' 



f.p.5-_- o — CMCO** inph-<Da) 






Individual Returns/1981 



69 



S I I IS^S nSSmp) T-SnaS rvS^tS^ wcoo^^r oseviSncv ^- 

»- floras aSSooion '~.^.^,'0»S uiowwrn '^cy'-^rtcb ^.^,<d^_^o^ * 

of oT r^cij f^oioVf-" i-'asoo'r-'in t^o^'r-co ^'cgeo'cotp atoaicor*-* o 

♦ mcDU) cO'-r-QCT u>nn<D(p ^ioioiOh- rtr^tpr^ffl owmr-r^ * 

li ojO) *'.-t^®T- »-p)(Or^a ^.O'.™^'*'. '^■^*.*o.'^ ^,^.*H^,°^. R. 

Q ^eyweyn" cjct'ctpjcj cjeyconcij' cvJo'tD'^-'Tf ttj'otDcycj" (p 



I I I 1^* r^ o O) m 01 o cj o 1- ai cvjcomcNj^ ^ioooiot- 
I I I I iS(0 fi-'^ls'^ QOJcooo a)S<S<pai ©■•-opxd 



-f^CM 3 



«"»- (D r^"0)"r»-"io oiui aSiom h-"o*<oc\jh-." tt) r>r r*." c\j co oir^oitDui <p 

■^ C$S!23 2on-co(p O'W^tor^ otocpr^co ooor^t; O 

CD pjin_CT_^o ocg<D'-m cjo)CNior«H r^vator^ mwu>T^(0 in 

'-'-cjcgp) TOCocrTo'ci cr>ojc3'ocj cgo(Di-"V tdoto'cycy <»r 



a> o o> n 
c\i TO w eg n 

T-" CNJ to Ul If) 



Ni I I I ^on mh^aon o-^nnr 
n I I lh..h..|s. '^a»cot-i- S-d-cpon- 

IB ac4r^ Qr-'ojcj'n a ^'' »-"«)*"* mm 



— - T-ipo)f-d 



pcitnco '«'Qo>KO) e 



I I 



I I •-'^ OD'^csjin^ ojo(nn»- t^exowm ■a-ooiom r-iOT-o 

I I lO*- ^^-cvjipg? mQincyiri cDincsjui'V •-cocNjStn ■*'-ooa 

inh^ o_V'-_cjo ^-,*D<\o,(D CO CO oi con to »^ — " 

C4^ esToio'i^'to «"'- o to* w o"c\j co'o"r~" m" a 



• ey ^o<Da»■»^ 



-en o>a>N 



a>r«» oo ■<- 



oaamcpo (pnh>min tpnao^ r^ ■* h* -g- r- eooiOi-cy i-o-d'r^'* ^ 

Smeyro*- owr*-*'- Qvui^m r^dbnO'- ^oio^to evi^h-mr^ ^ 

io»-*T- kontorooD Siey(OT-cD vnwvp^ ooir^n^ ^-ccaico^ rt 

tDootpsTio" Vw"^"!-^* (^"cNiaJirin e\Jm"cD'«"<p ino'co'tov mc4t6txai to 

Wi-Ncyp) ■*fflcr>i-r^ f-cj^-cyp ■.-cd'*»-iS ^»»-i-^ oip^ccQ * 

• • • *- r>j csj CNj T- (NjcMcopjRj cji-cjcy-"- aotoctjo oSih-h-Si ^ 



*C<P 5 ^iC^tS 2t?55:'~ '-to-fl-voB ^■w^ojio amo^ffi « qocmo-^ 
(Oifi 'CO T-<ouiot5 OoQ^m (Dr^r».ioo ifc\np»-r^ o^mor^ <p ocvjocnio 
CO* ■* r^i^o»-in O^-to^cvi •vmcien^. uSr-ofo ■•-oDinT-tD * i^n^-cy^r 



T- cj r^ 1^ (D tn n f- V (C ocmt-o 
t^coincMO) O'-h " 



f-cjcor^d 



axexDino) t^-^mano towtooo mcjt^oui 5oevio>"C ■^■'-(pCTin 
uiioco^v QcpcocDap mcDinm^ o><bc\j<s*- nn*-mr^ cvjooi^o 
h-ajpScy*- ^Nwr^© iftr^vio© r^Sc^ui ^*-oieoo --(otDrtffi 



r- oicptD'-'*' r^cjoji^o citpto-— v ncycMOJcn wr^mon 

I (p n in ro CM r* r^oioini/i cmoiO'-*- T-cMma>o wtor^mo 

o m *- ^ m ffl o) U5 w to *- ^omom osmnr^r-- »-v(Doao 



« cy«c\jc» 



001(0 ^mcocDco o-ifcocr)^ cooicm 
— y ncgoj 



f^ ffl C3 O) o 

(ococyr^d) 
^ ^eycvi w 



8! I I'-P?^ oep(0(ocr> gonototD mi~<oQai ^-mcooco tocgtomm 9 I I I I I' 

I I lin^cD h-ainh-ir> m*-(D^*- onc\j(Sa> r^min^co i-a>cj(DU> 9 ' I i i ii 

lo v*(M -v^^ f^ w CM e\j *.a>i^.o,r>.^ ''1*^*.'^. (Duicui/jco_ o_ '-_'-;■*■* w 

•- " ciic^" T-'m't^'i-^i^' e^"ui(pT-*»-* r'^cgV'^o" a>tf>"'-»-oJ' cu'cjooiin V^ ( 

8* n o>^a>a»-« ^cMinh-oi osouih- o^nout r^atof^ ^ • 

^-■.-■.-cg eg CM CM CM i- SJ^-cjcgi- at^r-f^r^ cgoj r«. 



?o) (p r^or^ to 
- in ^_ CO O) pj o_ S CM CO CO CM in h- 



SmcMco^ oommm cm 

9 CO CO (O ^- 0> 03 N- tn TO 

CTKDCnCOt^ OOJO'W <D 

-- _ . __ r-T'-'o^'oi cg**-'QPjin to 

orv.ioinr<>- a^cooui rx.airoi- « 

(Mt-cMcyi- cDhwT-h.r<. cmcm rt 



«>■» 1^ in<D 

1"^ in CMC 

'-_ o_ CO t 
(ocgojcoo 

CM h< (DO) CM 

CO'^ oa 



C 

o 
u 



E 
o 
o 

c 

8 

o 

a 

•o 

I 

3 
5" 



O 

« 
N 

M 

E 






I I ia>Q)^ cgin^-O'^ cM'*t-»-a) cvjT-oioin cmi-idi^o) cstO'-toa) 

I I imnjr^ o-^eor-co 5<»ey»-o cpcouicpo eoojcocom ocgtor^v 

OCMCM f«*_eocDr«-^CM coina)»-_o <Sy,'^.^.>'> '~.o.'^™.T. R^.^.^.'^, 

SC3C0 O OQ 



r-(PT-eo^ incMa 

O^f^CO^ (DOICM 
CO CM CO CM CM 



I I I I I! 



SI T- coma 
C0C0(pO« 



tOCMVPwta CMIOCO^^ 

r^ojom-w CMCMin»-o 
oomcMco^- ■*o)iooin 



'-coinr^r^ ojt-t-coo 



CM CM CO f^ in 

tn<so>< 

NCDCOtO 1- 
co'^ coco 



r-oomr- h^o 
r-CMOi'-CM ■*tom 
O'^r-uioo iniO'- 



Sfs. oi-i-a>CM cp'i-CDOQ cor^r^inco r^cMOiinU) o j • ^u 
t- r«.oin»-cg aioO'^cptn r^coooof^ CMcgf-iri'.- o ' • pa 
osr«. toaaoiO or^coifiin cmcscooco ooi-toco-- t«- »• 



T- r^ intDin S) r^ 



3^ (000^(0 r»0)CMCM(p CMCsr^T-r^ into 

-OJ h-tta^iS a3<DQOO coifi'-r^CM coo 

cg^v^'W ^■^(oiS'W •tfcom'wco loto 



R 1^ CO y^ CO f^ CM 



acMoooo) mcM>-Trr^ 

in»-o)N-»- h'Cpai^cM 

o_o_inco_in o>pco.coin 

a (o" V 1/)" o)' 1-^ ^" •-" o" CM 

— -^ 0J(0 CO 



[^•-■•-COCO OCSOf^O _ 

r^.-(0 0)_ui eo_>*-_inco_'- inco_< 

co" (D ^" co" N-' eMin«-"ineo' in to" cm" ^" cm" «> 

int-intpcM cp(0(p*-co (oapmo)'- ^ 

CO CO -w -"I- CO coin©o>r^ covcot^cm r- 



O) CD CO in u) 
*- ojtocgr^ 
(OO) cocom 
<»<DOCnco' 



in I cnAmuiO) r-^cotp^ 

8> lO^n^cD cptpoopm 



> CM IOC 
)(OlOO 



lOCMh-om coocMOKO ^'-mcoin 
oopcMtO'- r^co'-m^- cmp*^o 
tin T-T-oJcoco '-(OtDcoco 



»<0 COCO^CMO (pOpOJCPCM COQpCBO O CD '- CO CM in CO » tT •- o* 

-CM loontso aeoiaro p^wAcco *-^n-co^ cdoicm c^ 

1- eocMcocgcg to 



0)0(000 r^cyojr^oi cococo*-^ iocmcmobco cMr^ino)co 
coincomr^ r^oiomm CMCMin^-'- incMinoJO cMtOf^coo 
ui'-^tqi^, oamcM(0_^_ vainp^in (d_ co_ co r- i^_ '-_v_(0_co_oo 
r^"(0"ir> '-0O* o id' co" in co" (ph-"<o"ap" CM"Va)co"r-' incocd^"--" 
— ;x ;x.^j(jgj^ O'^(0c0'W (Da>cM 

CO CM to CM CM 



O ^COO>CM 

3 CM CMS) CM 
mcMcoo 



I- 



I I a>Mo> 

COCOUl 



moiooco cD^a 
f^i^cocgf"- CMin-t 
»-CMincM»- ooBd 



5 eo_ h-_ in in <d '-_ cm_ cm o_ '- 
p"r--"i^" cm"(Ocm" 



I I I I! 



p(noco r^ in-v 
DO mOlO OCM 
p"<o''T-'(0"r-" o'cm' 



m r^o) cm '■ 



^OJIOC- _. , --., 

^ cp (O ro CO CM co_ r-_ in in (D *-_ cm a> c 

o"cM"r*-r*tp' (p" r-" cm" CM CO ^" r-" cp" f--" h-' cm in eg 

'-^■WCp'- *CM(D(D'V CMOO'WtP CM>- 

oaxDiotD ininfl-coco CMr^h-cM^ 



i-Oh-(D 

0h-50 

CO OO "* CO 

a'co^'p"^ 
r«-coo(3) 

■^ CO CM coo 

T-'tp'-v cm'co" 



I I I 



fCoiio ino" 
eMO<o — 



i-egaoo>a (OQcocmco mcoocMco cor^ncocM 

Smin^h- oinkOtDO <DCMh-'-r«. r*-o>o>»-CM 

co*~S-CM ^(Duinin ^a}co(3>o> o><x>a>a>o 

ino'^^ajm (p' 1^* r^' o" -v" cM'*cM'cg'(o' cg'co'co'to'co 

5T-'*'.-Q 5cM>-eop pf^mcM'- ocMCgr-m 

inin^^ cocococMW Sit-^-t-*- ^ cm cm 



5= s 

8 



I I I'-o oicotooio co<Din(oco mcoO'-in con-^cocm co'^qqo 

I I \ ti.iti r^tncoiBaj r^comoo (Ocm^-^^ t^ataif-c^ coeo<p(D'- 

loto vcMcp^cM i^oocom •« o>ntods o>coo>aio cm^o 



Jr«- cMini^o-v CM'WCM^cD cMCO<DtDco 1^ m 
O) nCM'^coo o^ ■" 

COCO^COCO COCOCOCMCM CM ■- 



CMO) nCOCO 

- CM coeo'V 
-■ — -rt-i 



mosf^ '- — 

CM h-crilO'* 
O) ■* ^'~_~ 
CM (n eo"o> K 
OCMCM(0(3> 
CO ^ vr — 



CMCMOOJh- 
CMOXDinO} 
CO(D »-CM(» 



s s 



c 

« 

E 
o 



1 

s ~ 
> . 
O is 

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72 



Individual Returns/1981 



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 Type of Tax Computation 

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



Type ol tax computation by size 
ol adjusted gross income 



NumtMr 

ot 
returns 



Adjusted 
gross 
income 



Unused zero 
bracltet amount 



Numt)er 

ol 
returns 



Excess Itemized 
deductions 



Number 

ol 

exemptions 



Returns with regular tax computation only 

Total 

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 Income averaging tax 
computation only 

Total 

Under $5,000 

$5,000 under $10.000 

$10,000 under $1 5.000 

$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 tax computation only 
Total 

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 

Returns with alternative 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 

Returns with alternative and 
income averaging 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 

Returns with alternative and 
maximum 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 

Footnote{s) at end of table 



82,662,403 

13.624.562 

17,365,064 

13.902.438 

10.452.167 

25.189.872 

2.021.626 

88.456 

14.827 

2,325 

1.066 



1,417,810,772 

41,317.905 

129,425.579 

171,924.828 

181.890.885 

750.101.906 

123.679.782 

11.186.460 

4.262.312 

1,569.221 

2.451.893 



6,545,167 


261,764,869 


26.297 


255.997 


204.529 


2.660.787 


514.198 


9.093.763 


4.472.140 


152.710.343 


1.189.557 


76.420.434 


120,582 


15.110.571 


14,199 


3,938.905 


1,288 


851.786 


377 


722.262 


483,293 


69,256,896 


•4.659 


•224.619 


178.743 


15.019.618 


234.925 


31,553.187 


58.074 


16,069,451 


5.450 


3,570.903 


1.442 


2.819,119 



74,251 

•2,660 
29,733 
27,761 
10,355 
2,332 
1,210 



61,627 

•3.309 
11,196 
28,461 
15,083 
2.603 
975 



13,565,542 

•124,819 
2.340.774 
3.725.754 
3.025,439 
1.579.551 
2.769,205 



4,426,075 



5,007 


430,030 


13,947 


1.886.466 


4,799 


1.360.602 


633 


425,941 


177 


323,037 



13,161,986 

•153,405 
992,180 
3.947.234 
4.382.665 
1.733,781 
1.952.720 



636,105 

484.336 

106.767 

•12,749 

15.929 

15,722 

•575 

••27 



826 

•425 



1,191,804 

955.729 

174.667 

•21.823 

21.165 

18.334 

•23 

••63 



604 

•587 



25,671,362 

121.428 

1.223.043 

2.382.549 

3.354.904 

16.554.403 

1 .930.629 

86.395 

14.668 

2.289 

1.054 



42.388 

143.261 

3.007.458 

1.075.718 

114.022 

13.678 

1.264 

371 



459,116 

•1.960 

165.251 

227.882 

57.183 

5.392 

1.428 



69,581 

•1.247 
27,524 
27,114 
10.1B3 
2,311 
1.202 



22,217 



60,270 

•3,309 
10.852 
27.637 
14.916 
2.588 
968 



111,733,082 

142.429 

1.924.724 

5.224.617 

8.702.429 

68.373.526 

21.029.761 

3.369.526 

1.555.927 

550.005 

860.138 



39.057 

250.883 

11.108.695 

9.353.133 

2.480.268 

785.197 

216.354 

162.528 



10,054,199 

•4.018 

1 .757.604 

4.778.126 

2.453.658 

582.494 

478.299 



3,176,730 

• 1 .966 
285,303 
746,698 
813,711 
476,364 
852.687 



726,593 



3.388 


26.317 


13,336 


265.992 


4,692 


243.830 


625 


99.172 


174 


89.283 



2,254,599 

•5.076 
133.329 
605.573 
759.944 
340.789 
409.888 



196,224,544 

17.077.885 

34.567,347 

31.482,121 

27.139,088 

78.677.097 

6.920.218 

303.550 

46,639 

7,167 

3,232 



19,674,000 

46.554 

407.618 

1.133.640 

13,621.490 

3,998.865 

412.908 

47.426 

4.217 

1.282 



1,651,536 

•6.478 
556.919 
853.718 
210.528 

18.966 
4.927 



219,990 

•4.638 
79.931 
90.712 
33.274 
7.530 
3,905 



73,437 

1 1 ,680 

43.409 

15.658 

2.107 

583 



201,656 

•3.309 
32,186 
98,674 
55,093 
9.037 
3.357 



196,136,684 

17.065.336 

34.543.944 

31.466.905 

27.124.337 

78.658,132 

6.917,496 

303.310 

46.836 

7,151 

3,229 



19,674,000 

46.554 

407.618 

1,133.640 

13.621.490 

3.998.665 

412.908 

47.426 

4.217 

1.282 



1,650,859 

•6.478 

556.299 

853.690 

210.502 

18.964 

4.927 



219,990 

•4.638 
79.931 
90.712 
33.274 
7.530 
3,905 



73,437 

11.680 

43.409 

15.658 

2.107 

583 



201,656 

•3.309 
32,186 
98,674 
55,093 
9,037 
3.357 



Individual Returns/1981 



73 



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 Type of Tax Computation— Continued 

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



Type ol tax computation by size 
of adjusted gross income 



Taxable 
income 



Income subject to tax 



Zero 
bracket amount 



Number 

ol 
returns 



ncome tax before credits, regular 
computation 



Tax 
savings 

over 

regular 

computation 



Returns with regular tax computation only 

Total 

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 

$1.000,00dor more 

Returns with Income averaging tax 
computation only 

Total 

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 tax computation only 

Total 

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 

Returns with alternative 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 

Returns with alternative and 
income averaging 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 

Returns with alternative and 
maximum 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 

Footnote(s) at end of table- 



1,111,132,809 

25,065,869 

93,131,579 

135.255,129 

146,085,285 

603,088,583 

95,732,543 

7,513,684 

2,659,549 

1,012,059 

1,588,526 



217,695,358 

210,030 

2,214,112 

7.709,260 

127,960,175 

63,068,436 

12,217,395 

3,106,282 

631,215 

558,452 



57,551,866 

•214,123 

12,705,715 

25,921,399 

13,405,291 

2,969,445 

2,335.893 



10,168,855 

•118.215 
1,975,539 
2,888,377 
2,178,454 
1.095.657 
1.912.613 



3,626,045 

390.033 

1,577,065 

1,101,114 

324,662 

233,171 



10,705,731 

•145,020 
826,666 
3,242,987 
3,567,629 
1,383,955 
1,539,475 



1,111,132,809 

25,065,869 

93,131,579 

135,255,129 

146,085,285 

603,088,583 

95,732,548 

7,513,684 

2.659.549 

1,012,059 

1,588,526 



208,563,071 

179,078 

2,042,789 

7,250,291 

123,240,232 

60,442,296 

1 1 ,423,889 

2,861,216 

588,652 

534,627 



57,551,866 

•214,123 

12,705,715 

25,921,399 

13,405,291 

2,969,445 

2,335,893 



10,194,531 

•118,215 
1,975,539 
2,886,493 
2,179,314 
1,101,321 
1,931,648 



3,534,844 

384,328 

1,549.815 

1 ,060,805 

311,434 

228,461 



10,705,731 

•145,020 
826,666 
3,242,987 
3,567,629 
1,383,955 
1,539,475 



82,662,403 

13,624,562 

17,365.064 

13,902,438 

10,452,167 

25,189,872 

2,021,626 

88,456 

14,827 

2,325 

1,066 



6,545,167 

28,297 

204,529 

514,198 

4,472,140 

1,189,557 

120,582 

14,199 

1,288 

377 



483,293 

•4,659 

178,743 

234,925 

58,074 

5,450 

1,442 



24,563 

5,007 

13,947 

4,799 

633 

177 



61,627 

•3,309 
11,196 
28,461 
1 5,083 
2,603 
975 



218,264,227 

21,101,168 

42,649,964 

37,354,157 

30,076,912 

79.999,189 

6,742,434 

284,559 

45,572 

7,070 

3,204 



20,418,097 

67,748 

523,765 

1,423,411 

14,049,709 

3,908.829 

393.160 

46.094 

4,164 

1,219 



1,569.440 

•10,716 
564,565 
778,687 
192,793 
17,951 
4,708 



73,930 


225,747 


•2,860 


•6,159 


29,733 


88,773 


27,760 


88,271 


10,307 


32.286 


2,180 


6,853 


1,090 


3,405 



76.517 

14.287 

44.051 

15.537 

2.070 

572 



198.372 

•7,611 
34,555 
93,861 
50,496 
8,637 
3,213 



71,803,383 

4,891,924 

15,493,938 

13,729,928 

10.405,066 

25,157,453 

2,018,796 

88,082 

14,813 

2,320 

1,063 



6,545,167 

28,297 

204,529 

514,198 

4,472,140 

1,189,557 

120,562 

14.1 

1.288 

377 



483,293 

•4.659 

176,743 

234,925 

58.074 

5.450 

1.442 



74,251 

•2.860 
29,733 
27,761 
10,355 
2,332 
1,210 



24,563 

5,007 

13,947 

4,799 

633 

177 



61,627 

•3,309 
11,196 
28,461 
15,083 
2,603 
975 



199,822,969 

561,516 

8,027,454 

17,042,396 

21,928,469 

118,126,000 

27,873,719 

3,106,464 

1,452,481 

635.244 

1,069,227 



57,139,924 

23,610 

302.708 

1,223.113 

28,066,335 

19,763,700 

5,271,417 

1,717,670 

396,867 

374,503 



27.089.550 

•72.892 
4,694,475 
11,438,797 
7.432,985 
1,880,226 
1.570.175 



5,218,228 

•39,438 

723,896 

1,274,752 

1,206,741 

687,604 

1,285,798 



1,849,827 

157,435 
718,220 
613,925 
204,557 
155,689 



5,704,847 

•47,936 

313,619 

1,451,485 

1,985,170 

673,429 

1,033,208 



71,803,383 

4,891,924 

15,493,938 

13,729,928 

10,405,066 

25,157,453 

2,018,796 

88,082 

14,813 

2,320 

1,063 



6,545,167 

28,297 

204,529 

514,1 

4,472,140 

1,189,557 

120,582 

14,199 

1,286 

377 



483,293 

■4,659 

178,743 

234,925 

58,074 

5,450 

1,442 



74,251 

•2,860 
29,733 
27,761 
10.355 
2.332 
1.210 



24,563 

5,007 

13,947 

4,799 

633 

177 



61,627 

•3,309 
11,1 
28,461 
15.083 
2.603 
975 



199,822,969 

561.516 

8,027,454 

17,042,396 

21,928,469 

118,126.000 

27,873,719 

3,106,464 

1 ,452,481 

635,244 

1 ,069,227 



53,358,715 

18,257 

267,842 

1,112,304 

26,411,050 

18,473,719 

4,797,650 

1,552,334 

367,520 

358,040 



24,839,246 

•72,294 
4,609,665 
10,795,294 
6,469,731 
1,564,681 
1,327,582 



4,882,722 

•39,311 

718,756 

1,232,388 

1,120.460 

625.044 

1.146,762 



153,510 
683,804 
558,850 
179,174 
136,256 



5,036,398 

•47,680 
306,757 
1,370.154 
1,740,863 
727,931 
843,012 



3,781,208 

5,353 

34,866 

110,809 

1,655,285 

1,289,980 

473,768 

165,336 

29,347 

16,464 



2,250,303 

•598 
84,810 
643,503 
963,254 
315,545 
242,593 



335,507 

•127 
5,140 
42,364 
86,280 
62,559 
139,036 



138,233 

3,925 
34.416 
55.075 
25.383 
19.433 



668,449 

•256 
6.862 
81.331 
244.307 
145.498 
190.196 



74 



Individual Returns/1981 



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 Type of Tax Computation— Continued 

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



Type of (ax computation by size 
of adjusted gross income 



Average 



Numt)er 

of 
fetums 



Numt^er 

of 
returns 



Income tax 
after credits 



NumtMr 

of 
returns 



Additional tax 
for tax preferences 



Retums with regular tax computation only 

Total 

Under $5,000 

$5,000 under $10.000 

$10,000 under $15,000 

$1 5,000 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 income averaging tax 
computation only 

Total 

Under $5,000 

$5,000 under $10,000 

$10,000 under$15,000 

$1 5,000 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 tax computation only 

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 

Returns with alternative 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 

Returns with alternative and 
income averaging 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 

Returns with alternative and 
maximum 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 

Footnote(s) at end of table 



S78 

189 

170 

215 

370 

1.084 

3.929 

11.644 

22.785 

43.671 



4,656 

•128 

474 

2,739 

16,587 

57,898 

168,234 



4,519 
■44 

173 

1,526 

8.332 

26,826 

114,906 



5,628 

784 

2,468 

11,476 

40,100 

109,791 



10,847 

•77 

613 

2,858 

16,198 

55,896 

195,073 



71,819,123 

4,900,491 

15,499,721 

13,730,422 

10,405,483 

25,157,932 

2,018,796 

88,082 

14,' T 

i-,320 

1,163 



6,S4$,167 

28,297 

204,529 

514.198 

4.472.140 

1.189,557 

120,582 

14,199 

1,288 

377 



483,293 

•4,659 

178.743 

234.925 

58.074 

5.450 

1,442 



74,251 

•2.860 
29,733 
27,761 
10,355 
2,332 
1,210 



24,563 



61,627 

•3,309 
11,196 
28.461 
15.083 
2.603 
975 



202,706,045 

573.798 

8.129.755 

17.288.952 

22.220.716 

119,865.904 

28.275.116 

3.152,502 

1,473,290 

643,779 

1 ,082,234 



54,084,140 

18.463 

271.091 

1,126,157 

26,764.083 

18.722.622 

4,866.920 

1.572,890 

372.418 

369.498 



25,029,922 

•73.118 
4,657,321 
10,883,732 
6,505,963 
1,573,420 
1,336.368 



4,948,513 

•39.763 

736,616 

1.249.136 

1.134.362 

631,811 

1.156.824 



1,732,713 



5.007 


155,396 


13.947 


691.544 


4,799 


565.932 


633 


180.951 


177 


138.889 



5,078,442 

•48.244 
309,683 
1,384,721 
1,755,781 
732,492 
847,521 



68,752,310 

3,048,472 

14.942.911 

13.488.276 

10.255.274 

24.909.397 

2,002.694 

87.213 

14.716 

2.300 

1.057 



6,484,424 

24.048 

200.263 

510.643 

4.432.679 

1,181,381 

119.627 

14.129 

1.277 

377 



481,206 

•4.659 

177.907 

233.793 

57.971 

5.435 

1.441 



74,181 

•2.860 
29.733 
27.761 
10,353 
2,295 
1,179 



24,451 



61,627 

•3,309 
11.196 
28.461 
1 5,083 
2,603 
975 



7,230,575 

25,421 

753,154 

628,335 

747,937 

3.694.188 

1.025,262 

169,278 

83,638 

39,010 

64.352 



2,399,561 

2,894 

14,295 

52,645 

1,014,841 

903,133 

281,974 

92,832 

21,266 

15.680 



1,112,848 

•9.451 

213.762 

488,193 

286,035 

59,264 

56,143 



227,402 

•782 
18.739 
48.063 
60.940 
29.709 
69,170 



83,440 



5,007 


7,180 


13,836 


26,06C 


4.799 


29,29C 


632 


11,581 


177 


9,330 



232,220 

•564 
13.301 
72.595 
76.563 
29.143 
38.035 



69,505,880 

4.665.493 

13.803.254 

13.564.072 

10.320,829 

25.044.032 

2.003,953 

86,586 

14,325 

2,284 

1.052 



6,484,577 

25.857 

201.151 

506.981 

4.434.974 

1.180.510 

119.306 

14.140 

1,283 

375 



481,440 

•4.132 

178.282 

234.195 

57,947 

5.443 

1.441 



74,068 

•2.860 
29,665 
27,656 
10,348 
2,330 
1,209 



24,543 

5.007 

13.947 

4.781 

633 

175 



61,296 

•3.309 
1 1 .098 
28.242 
15.076 
2,598 
973 



195,475,469 

548.377 

7.376.601 

16.660,616 

21.472.779 

116.171.716 

27.249.853 

2.963,224 

1 ,389,652 

604,769 

1,017,882 



51,684,580 



15.568 
256.796 
073.512 
,749.241 
.619.489 
,584.945 
,480.058 
351.152 
353,817 



23,917,074 

•63,667 
4,443.560 
10.395.540 
6.219.928 
1.514.156 
1 .280,225 



4,721,110 

•38,981 

717,877 

1,201,074 

1,073,422 

602,102 

1,087.654 



1.649,272 

148,216 
665,484 
536,642 
169,370 
129.559 



4,846,222 

•47.680 
296.382 
1.312.125 
1.677.198 
703.350 
809.466 



119,528 

•103 

3.266 

3.642 

3.390 

44.327 

44.402 

14.170 

5,040 

813 

375 



•250 

•558 

23,502 

31,211 

14,344 

4,801 

638 

171 



5,579 

•47 
548 
3,454 
1,267 
181 
82 



8,303 



2,291 



••665 

1,106 

242 

78 



2,138 



1,309 

576 

160 

93 



681,229 

•255 

5.122 

9.250 

12.639 

107.373 

157,582 

151,719 

117,225 

45,384 

74,479 



•56 
•310 
42,517 
144,819 
154.086 
121,943 
37,624 
26,837 



28,498 

•1 
664 
7,266 
8.838 
4.381 
7.346 



1.610 


5.707 


2.8/b 


19.875 


2 475 


62,621 


827 


35,545 


516 


70.053 



••3,127 
19,476 
12,359 
8.029 



2.042 
3.345 
4.699 
7.910 



Individual Returns/1981 



75 



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 Type of Tax Computation — Continued 

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



Type ol tax computation by size 
ol acjjusted gross income 



AtJditionai tax for lax 
prglerences— Continued 



Minitnum tax 



Numtier 

of 
returns 



Alternative 
minimum tax 



Total income tax 



Number 

ol 
returns 



income 
subject 
to tax 



Adjusted 
gross 
income 



Average 
income 



|3<) 



Returns with regular tax computation only 

Total 

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 3200,000 

$200,000 under $500,000 

$500,000 under $1 .000.000 

$1 .000,000 or more 

Returns with Income averaging tax 
computation only 

Total 

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 tax computation only 

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 

Returns with alternative 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 

Returns with alternative and 
Income averaging 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 

Returns with alternative and 
maximum 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 . 



72,395 

•36 

•51 

•752 

2.107 

23,021 

33.436 

8.867 

3.298 

573 

234 



3.196 
11.413 
6.630 
2.226 
179 
27 



4,765 

•478 

3,195 
926 
129 
37 



1,539 



810 

615 

79 

35 



1,011 

441 

102 

28 



277,318 

•79 
•404 
•656 
6.929 
47.808 
88.143 
56.303 
42.328 
18.208 
16,460 



4.773 
20.151 
28.409 
21.617 
6.603 
2.415 



9,906 

•274 
3,837 
3,344 
1,384 
1,066 



1.588 


5.616 


2.408 


13.059 


1./'B9 


29.710 


447 


14.837 


261 


21,326 



14,472 



2.308 
6.811 
1.990 
3.363 



1.299 

1.212 

851 

589 



54,142 

•67 

3,217 

2,908 

1,328 

23,230 

13,442 

6,770 

2,595 

381 

204 



•250 

•558 

20.382 

20,245 

8,206 

2,962 

522 

156 



930 

•47 
•70 
304 
401 
60 
48 



2,501 

•24 
547 
1,099 
501 
330 



854 



••56 
561 



414 
161 
64 



403,912 

•176 

4.718 

8.595 

5.910 

59.565 

69.439 

95.416 

74.897 

27.176 

58.019 



445,226 



•56 
•310 
37.745 
124.668 
125.677 
100.326 
32.022 
24.422 



18,591 

•1 
•389 
3,429 
5.493 
2,998 
6,280 



109,253 

•92 

6,816 

32,911 

20,707 

48,727 



28,519 



••819 
12,665 
10,369 

4,666 



14,046 



743 
2,133 
3,849 
7,321 



69,539,930 

4.665.596 

13.804.882 

13.567.196 

10.322.824 

25.061.543 

2.011.586 

88.113 

14.801 

2.323 

1.066 



6,501,942 

25.857 

201.401 

507.002 

4,446.309 

1,185.452 

120,075 

14.182 

1.287 

377 



481,673 

•4.179 

178.351 

234.291 

57.968 

5.443 

1.441 



74,247 

•2.860 
29.733 
27.761 
10.352 
2,332 
1.209 



24,561 

5.007 

13.947 

4.799 

633 

175 



61,519 

•3.309 
11,098 
28,461 
15,076 
2.601 
974 



196,156,699 

548.632 

7.381,723 

16.669.866 

21.485.619 

116.279.089 

27.407.436 

3.134.943 

1.508.877 

650.154 

1 .092.361 



52,212,772 

15.568 

256.852 

1.073.822 

25.791.759 

17.964.308 

4,739.031 

1.602.001 

388.776 

380.655 



23,945,570 

•63,669 
4.444.224 
10.402.805 
6,228.765 
1,518.537 
1,287.571 



4,914,911 

•38.981 

723.584 

1 .220.949 

1.136.043 

637.647 

1.157.707 



1,692,264 

148.221 
668.607 
558.119 
181.729 
137,588 



4,864,218 

•47.680 
296,382 
1.314.167 
1.680.543 
708.049 
81 7,396 



177 

22 
79 
123 
147 
193 
286 
417 
567 
642 



87 
126 
148 
209 
297 
415 
560 
660 
712 



416 
•297 
350 
401 
465 
511 
551 



482 

•330 
366 
423 
521 
579 
599 



479 

386 
431 
524 
584 
602 



454 

•329 
359 
405 
471 
512 
531 



138 

13 
57 
97 
118 
155 
222 
280 
354 
414 
446 



199 



345 
354 
409 
427 
426 



370 

•311 
299 
333 
383 
408 
419 



(35) 



2,373 

40 

425 

1,199 

2.056 

4.616 

13.557 

35.441 

101.631 

279,636 

1.024,729 



7,977 



61 


550 


9/ 


1.256 


118 


2,088 


169 


5.767 


235 


15.102 


314 


39.301 


40 ; 


112.825 


456 


301,845 


52/ 


1.009,695 


346 


49,547 


283 


•13.666 


29« 


24,864 


330 


44,281 


388 


107,256 


425 


278.631 


457 


892.906 



362 


66,193 


312 


•13.630 


309 


24.336 


328 


43.961 


37b 


109.710 


404 


273,434 


418 


956,783 



68,895 

29.603 

47.939 

115.882 

287,092 

777.333 



78,930 

•14.409 
26.472 
46.174 
1 1 1 .420 
272,013 
838.355 



•Estimate stiould be used wilti caution because of ttie small numtwr of sample returns on which it is based 

"Data combined to avoid disclosure of information for specific taxpayers 

tOata deleted to avoid disclosure of information lor specific taxpayers. Deleted data are included in the appropriate totals. 

NOTE: Detail may not add to total because of rounding. 



76 



Individual Retums/1981 



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P T- I I I l» ftdSasm *-aba>rt5 Sv^FKm iftcg&r^SS ^K-tA** »- {Movutin 

K N o coinr^h^o ^u)«-oo Aor^r^'v n*-(DCMo •-mcococg C{_ ouinooj 

Iff * evifsTi-'f*.'^' QQ"ey"i«»."in <d'«o>(D(o ■v"i^"cy"(p<o lor-^to * Var<C(pm 

N »-»-cgnn tno^mm ocoi^oo wc«e>Jn»- dS^ ^ co®r^r^"* 



M CD i<0'« I I f-m^'^N mocDh-cD oi^r^cocs i-cvir^CM*- onoQui ^ to i i i i j iT-ecnm ^cdojcqcd Q-^U}mx> ui'^ntpi- acoapoto ^ inococoa 

8 as I®'* I I cj<Sii-iAO> eMdScDtni^ aa>mr^^ t^iO'VatCi ggSHrt^r ^ i I I I I I a>2V? rth-ojirSf^ 5»-5ir^*- *-iorteM qSiuSAy w 2$'~r:a 

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80 



Individual Returns/1981 



Table 3.3— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, by Size of Adjusted Gross 
Income 

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



Size of adjustdd gross income 



Total income lax as a perceni of adjusted gross income 



Number o( 
returns 



Adjusted 

gross income 

less delicil 



Total 
income tax 



Under 3 percent 



Number of 
returns 



Adjusted 
gross income 

less delicit 



Total 
income tax 



3 under 5 percent 



Number of 
returns 



Adjusted 

gross income 

less deficit 



-m_ 



J61_ 



All returns 

Tom 

No adjusted gross income 

$1 under $5,000 

$5,000 under $10,000 

$10,000 undef $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 return* 

Tom 

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 returns 

Tom 

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 - 



76,724,724 

15.310 

4.668.604 
13.836.457 
13,770.105 
10,833.782 
16,191.005 
13.331.398 
3.425,149 
514,804 
137,910 



40,271,632 

12.415 

9.641 
2,313.457 
4,989.463 
5,746.962 
11,663.742 
11.829.337 
3,130.060 
466.413 
120.142 



3«,453,0»2 

2,895 

4.659,163 

11.523,000 

8.780,642 

5.086.820 

4.527.263 

1.502,061 

295,089 

58.391 

17.768 



1,721,173,466 

— 1.181.759 

18.564.192 
105.585,821 
170.541,946 
188.719,480 
398.485.525 
500,561,679 
218.264.450 
67.504.504 
54.127.629 



1,222,734,642 

—953.173 

31.956 

19,490.681 

62,632.761 

100,730.852 

290,033.372 

445,567.226 

199,113.880 

59,880.355 

46.206.732 



496,436,824 

—228,586 

18,532,236 

86,095,140 

107,909.186 

87,986,628 

108,452.154 

54,994.452 

19,150,570 

7,624,149 

7.920.896 



284,126,969 

135.944 

561.410 
7,413,101 
16.938,334 
22.572,204 
55.657,112 
86,592,344 
51,014,719 
21,505.796 
21,738,025 



207,733,690 

112,164 

15,262 

603,566 

4.092,452 

9.450,352 

36.087,509 

74.525,763 

45.676,043 

18.792,875 

18.377.702 



76,395,299 

23.779 

546,148 
6.809.535 
12.845,881 
13.121,851 
19.569,603 
12.066,581 
5.338,676 
2.712,921 
3.360.323 



5,664,061 



2.592.727 

2.213,273 

596,067 

224,012 

149,693 

52.886 

28.896 

5.731 

777 



2,166,281 



1,295.105 

476.046 

166300 

130.579 

47.906 

24.769 

4.865 

691 



3,697,780 



2,592,727 

918.168 

120.021 

37.712 

19.114 

4.979 

4.127 

646 

86 



9.800,335 

16,660,619 

7,051,401 

3,836,003 

3,579.820 

1,973,670 

1,957.389 

741.813 

279.01 1 



26,703,190 



10.442,417 
5.626.070 
3.207.931 
3.110.957 
1.777.864 
1.678.531 
636.558 
222.861 



19,376,671 



9.600.335 

6.418.201 

1.425.331 

628.072 

468.863 

195.807 

278.657 

105.255 

56.150 



756,569 



152.341 

280.055 

123.915 

70.418 

56165 

30.725 

25.939 

12.872 

4.139 



439,737 



165.332 
100,937 
59,575 
49.713 
26.546 
23.423 
10.917 
3,293 



316,851 



152.341 

114.724 

22.977 

10.843 

6.472 

4.179 

2.516 

1.954 

846 



4,903,634 



1.743.606 

1.465.614 

1.143,455 

265,646 

189,956 

51,575 

19,745 

3.292 

745 



2,029,661 



605.870 

962.600 

219,623 

173,030 

48.196 

17,008 

2.857 

677 



2,873,773 



1,743.606 

879,744 

160.855 

46.023 

16.926 

•3.379 

2.737 

436 

68 



7.746,735 

11.444,687 

13,521,154 

4,542.136 

4,495.976 

1,945.342 

1.242.766 

456.127 

216.004 



5.295.359 

11.357,281 

3.764,803 

4.100.980 

1,613,485 

1 ,076.270 

394.207 

194.745 



17,613,799 



7.746.735 

6149.328 

2.163,873 

777,334 

394.998 

•131.857 

166.495 

61.920 

21.258 



Size of adjusted gross income 



Total income tax as a percent of adjusted gross income — Continued 



S under 7 percent 



Numtier of 
returns 



Adjusted 

gross income 

less deficit 



Total 
income tax 



7 under 1 percent 



Numtjer of 
returns 



Adjusted 

gross income 

less deficit 



Total 
income lax 



to under 12 percent 



Number ot 
returns 



Adjusted 

gross income 

less deficit 



_ii02_ 



J12L 



i13L 



JUL. 



jisL 



_ii6i_ 



All returns 

Tom 

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 

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 returns 

Tom 

No adjusted gross iricome 

$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 

Footnote(s) at end ol table 



-il2_ 



5,972,558 



132,116 

3.022,224 

1.632.079 

629.459 

415.911 

114.309 

21.927 

3,479 

1,052 



2,749,390 



•150 

400.663 

1. 303.606 

551.333 

368,640 

101,035 

19,635 

3.032 

896 



3,223,166 



131.968 

2.621.361 

328.473 

78.126 

47,271 

13.274 

2.092 

447 

156 



67,572,839 



381,970 

20,225,410 

19,986.275 

10.889.313 

9.770.804 

4.126.594 

1.402.449 

443.195 

346.830 



•167 

3.659,622 

16113.559 

9.558.400 

8.665.546 

3.619.314 

1.267.699 

389.343 

291.490 



381.783 

16.565.768 

3.872.716 

1.330.912 

1.105,258 

507.260 

134.550 

53.652 

55.340 



23.092 

1.212,474 

1.207.169 

668.049 

599.064 

247,873 

85,062 

26,886 

20,662 



•13 

213.861 

971,480 

587.406 

530,224 

217,777 

76,623 

23,434 

17,261 



1,452,254 



23.060 

996.613 

235.669 

80.643 

68.840 

30.096 

6.439 

3.452 

3.401 



136.426 

4.550.742 

3.233,595 

2.467.329 

1.686.562 

450.804 

46,232 

5.231 

1,616 



6,254,106 



•1,856 

•5.499 

1.996.461 

2.214.780 

1.556.295 

429.685 

43.660 

4.578 

1,374 



134.572 

4,545.243 

1,237,114 

252.549 

132,287 

21.119 

2.672 

653 

244 



390.242 

33.908.960 

40,696.412 

42,342.412 

40,390.663 

16,061.910 

2,957.322 

667.565 

750.043 



120,531,154 



•7.236 

•45.790 

25,933.627 

36.007.672 

37.266.549 

15.294.110 

2.765.270 

584.225 

624.475 



383.006 

33.863.160 

14.662.565 

4.334.740 

3.122.014 

767.600 

192.052 

83.339 

125.668 



15,420,984 



33.664 

2,916.638 

3.432.368 

3.662.111 

3.568.622 

1,411.436 

257.000 

55.750 

64.394 



10,446,192 



•677 

•3.566 

2,153.132 

3,309,143 

3,292.346 

1,346.770 

239,634 

49,094 

53,829 



32.986 

2.912.072 

1.279.236 

372.968 

276.276 

64.666 

17.366 

6.656 

10.565 



10,116,234 



43.672 

2.445.213 

1.949.770 

2.209.686 

2.677,444 

726.299 

57.247 

5.744 

1.160 



•465 

•2,478 

241,181 

1.810.293 

2,515.299 

693,727 

61,600 

4.693 

948 



43,187 

2.442.735 

1.708.589 

399.392 

162,145 

32,572 

6,747 

1.161 

212 



179,310,556 



164.674 

22.204.629 

23.452,772 

38.642.631 

64.346.966 

25.786.087 

3.521.629 

720.214 

471.032 



•2.362 

•17.152 

3.478.742 

31,662,419 

60.576.451 

24.601.223 

3.154.333 

575.273 

381.468 



54,641,124 



162.222 

22.167.477 

19.974.030 

6.760.213 

3.770,636 

1.164.864 

367,296 

144,941 

89,544 



Individual Returns/ 1981 



81 



Table 3.3— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, by Size of Adjusted Gross 
Income — Continued 






Total income lax as a perceni ot adjusted gross income— Continued 




12 under 15 percent 


15 under 17 percent 


17 under 20 percent 


Size of adjusted gross income 


Number ot 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 




(19] 


(20) 


121) 




123) 






(26) 


(27) 


All returns 


14,882,082 

•10,866 

95.492 

4,683.013 

1,962.882 

5,353.112 

2.624,269 

142.522 

8,251 

1,675 

8,250,244 

•537 

•3,127 

758.570 

4,816.804 

2,528.140 

134.560 

7.051 

1.455 

6,631,838 

•10.866 

94.955 

4.679.886 

1,204.312 

536.308 

96.129 

7.962 

1.200 

220 


329,778,703 

•49,496 

744.229 

58,307.986 

34.763.750 

131,764.201 

93.741.059 

8,589,203 

1,066,225 

732.551 

233,410,026 

•5.260 

•40,251 

14.200.419 

119.202.915 

90,344.865 

8.055.837 

925.266 

635.212 

96,368,677 

•49.498 

738.969 

58,267.735 

20.563.331 

12.561.286 

3.396.195 

533,367 

160,958 

97,339 


44,532,127 

•6,117 

99,391 

7.804,765 

4.609,318 

17.767,657 

12.821.136 

1,176.460 

146.187 

99.098 

31,533,033 

•689 

•5,334 

1.800.537 

16,049.068 

12.361.490 

1.103.990 

126.343 

85,582 

12,999,095 

•6,117 

98,702 

7.799,431 

2.808,781 

1,718,589 

459.646 

72.470 

21.644 

13.515 


7,437,252 

18.977 

500.494 

1.803.028 

2.312,076 

2.603,359 

188,728 

8,975 

1.615 

4,366,756 

•413 

• 1 .829 

■587 

1.696.699 

2,475.026 

182.712 

8,204 

1.286 

3,070,496 

18.664 

498.665 

1.802,441 

615,377 

128,333 

6.016 

771 

329 


205,483,890 

161,477 

7,206.909 

30,236,020 

59,913.376 

95,027.695 

11,168.676 

1.131.358 

636,178 

148,444,485 

•3,286 

•25,186 

•10,859 

45.494.448 

90.576,762 

10.791.437 

1,041.188 

501.318 

57,039,405 

158.191 

7,183.723 

30,225.161 

14,418.928 

4.450,933 

377,439 

90.170 

134.860 


32,813,444 

25.128 
1.102.474 
4.850,951 
9.526.128 
15.228,090 
1.797,945 
181,170 
101,558 

23,711,458 

•522 

•4,165 

•1,799 

7.209.407 

14.511.747 

1.737,157 

166,665 

79.996 

9,101,986 

24.606 

1 ,098,309 

4,849.153 

2,316.721 

716.343 

60.788 

14,505 

21,562 


7,352,657 

•2,347 

•402 

22.141 

1.224.065 

1.889,086 

3,716,653 

479,557 

13.825 

2.559 

4,382,745 

•2.347 
•48 

•2.312 

399,868 

3.502,329 

460,651 

13.033 

2,157 

2,969,912 

•354 

22,141 

1.221,773 

1.489,220 

216,324 

16,906 

792 

402 


239,551,793 

•7,949 

•2,602 

293,979 

22.591,196 

45.985,667 

139,797,107 

28,135,244 

1,765.960 

972.089 

173,154,316 

•7.949 
•438 

•44.877 

11,449,392 

132,197,193 

26,999.782 

1.655.143 

799,542 

66,397,477 

•2.164 

293,979 

22,546,319 

34,536,275 

7,599.913 

1,135.462 

110.617 

172,547 


44,079,985 




_ 




•1.432 


S5 000 under SI 000 


•494 




52,782 


S15 000 under $20 000 


4,046,285 




8,464.160 


$30 000 under $50 000 


25,762.172 




5,245.092 


$100 000 under $200 000 


326.848 




180.720 


Joint returns 


31,860,124 








•1.432 




•77 


$10 000 under $15 000 







•7.643 


$20 000 under $30 000 


2,014.540 




24,347.968 




5.033.192 


$100 000 under $200 000 


306.416 




148.656 


Nonjoint returns 


12,219,860 




_ 


$1 under $5 000 . . 


_ 




•417 




52,782 


$15 000 under $20 000 


4,036.442 


$20 000 under $30 000 . . 


6,449,620 




1.414.204 




211.900 




20,432 




32,064 





Total income tax as a perceni of adiusted gross income— Continued 




20 under 25 percent 


25 under 30 perceni 


30 under 40 percent 


Size of adjusted gross income 


Number ot 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 


Number of 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 




1281 


(291 


(30) 


(31) 




(33) 


(34) 


(35) 


(36) 


All returns 

Total . . 


5,170,840 

•1.832 

•1.793 

•2.516 

44,239 

1.472.520 

2.417.771 

1.183.290 

41.386 

5.493 

3,076,038 

•1.832 

•1.793 

•56 

•646 

2,016 

1,692,048 

1,135.132 

37.605 

4.908 

2,094,802 

•2.458 

43.593 

1 .470.504 

525.723 

48.158 

3,781 

585 


215,923,375 

•7.026 

•14,130 

•33,263 

818,385 

37.167,840 

98.992,922 

71.657,147 

5.140,520 

2.092.144 

155,367,496 

•7.026 

•14.130 

•756 

•12,169 

54.020 

80.172.944 

68.672.718 

4.645,505 

1,768,229 

60,555,879 

•32.507 

606.216 

37.113.820 

18,819,978 

2,984.429 

495.015 

303.915 


47,784,333 

■1.585 

■3.210 

•8.008 

175,877 

6,055,713 

21.729,270 

16.170.091 

1.168,159 

472,421 

34,447,020 

•1.585 

•3,210 

•161 

•2.607 

12.128 

17,480.479 

15,485.635 

1.056.690 

404,525 

13,337,313 

•7.847 

173,270 

8,043.585 

4.248.791 

684.456 

1 1 1 .469 

67,896 


1,485,454 

••20 

•83 

•601 

39.272 

501.974 

847.239 

87,457 

8,808 

962,882 

••16 

•63 

•29 

•1,687 

102.533 

768.962 

81.929 

7.643 

522,572 

•4 

•572 

37.585 

399.441 

78,277 

5,526 

1,165 


91,204,794 

••180 

•1.197 

■11,627 

992.076 

20,135.415 

55,960.705 

10,914.183 

3.189.412 

68,851,447 

••153 

•1.197 

•514 

•45.474 

4,618,501 

51.079,315 

10.209,407 

2.696,886 

22,353,347 

•27 

■11,113 
946,602 
15.316,913 
4,861.390 
704.776 
492.526 


24,755,667 

"50 

•313 

•3.155 

263.240 

5.360,692 

15.207.121 

3.036,356 

884,739 

18,696,990 

••42 

•313 

•151 

•11,811 

1,239.217 

13,855.497 

2,840.624 

749,335 

6,058,677 

•7 

•3,004 

251.429 

4,121.475 

1 .351 .625 

195.734 

135.404 


768,566 

•2,648 

•110 

•4.168 

•2.076 

827 

58,637 

392,933 

264,463 

42,704 

579,884 

•489 

•110 

•3,961 

■1.858 

■356 

1,310 

288,285 

244,437 

39,078 

188,682 

•2.159 

•207 
•218 

•471 

57,327 

104,648 

20,026 

3,626 


81,839,526 

•9.586 

•985 

•51,552 

•32,959 

20,128 

2,536.935 

30,267.698 

34,647.436 

14,272.247 

68,411,272 

•1.032 

•985 

•49,241 

•29,431 

■8.022 

49,262 

23.324,569 

32,077,637 

12,871,093 

13,428,255 

•8,554 

■2.311 
■3.528 
■12.106 
2,487,673 
5.943,129 
2.569,800 
1,401,154 


28,050,359 






$1 under $5 000 


•3.420 


$5 000 under $10 000 


•366 


$10 000 under $15 000 


•18,325 


$1 5 000 under $20 000 


■11.151 


$20 000 under $30 000 


6.696 


$30 000 under $50 000 


802.165 




9.969.262 


$100 000 under $200 000 


12.112.345 




5.126,628 


Joint returns 
Total 


23,456,267 






$1 under $5 000 


•337 


$5 000 under $10 000 . . . 


■366 


$10,000 under $15.000 


■17,609 


$15 000 under $20 000 . . 


■9,990 


$20,000 under $30,000 


■2,806 


$30,000 under $50 000 .... 


17.726 


$50,000 under $100,000 


7,586.973 


$100,000 under $200,000 


11,192,965 




4,625.495 


Nonjoint returns 
Total 


4,594,092 




_ 


$1 under $5 000 . . . 


•3.083 


$5,000 under $10,000 




$10,000 under $15.000 


■715 


$15,000 under $20,000 


■1.162 


$20,000 under $30.000 


•3.890 


$30 000 under $50 000 . ... 


784,439 


$50,000 under $100,000 


2,380,289 


$100,000 under $200,000 


919,360 


$200,000 or more 


501,133 



Footnote(s) at end of table. 



82 



Individual Returns/1981 



Table 3.3— Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, by Size of Adjusted Gross 
Income— Continued 

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



Size ot adjusted gross income 



Total income lax as a percent of adjusted gross income — Continued 



40 under 50 percent 



Adjusted 

gross income 

less deficit 



50 under 70 percent 



Total Number of 

income tax returns 



Adjusted 

gross income 

less deficit 



Total 
income tax 



_13ej_ 



1391 



All returns 

Total 

No adjusted gross income 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15.000 

$1 5.000 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 

Nonjoint 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 



•34 
•2.146 
••211 

•2,236 
4.822 
14.889 
61.848 
52.218 



97,988 



•34 
•508 
"210 

•2.217 

4.742 

1,502 

42,524 

46.251 



40,416 



•19 

•80 

3.387 

9.324 

5.967 



30,491,785 



•164 
•14.884 
••2.934 

•50.463 

191,174 

1.246,762 

9.043.679 

19.941.504 



•164 
•4,645 
••2.923 

•49.955 

187.494 

121.308 

6.522.969 

17,454.531 



6,147,795 



•508 

•3.680 

1.125,474 

2.520,910 

2,486.974 



13,433,071 



•6.871 
••1.333 

•20.489 
80.755 

532,965 
3.912,987 
8.877,597 



•74 
•2.216 
••1.328 

•20.279 

79.196 

52.261 

2.795.322 

7.761.434 



•210 

•1.560 

480.704 

1,117.665 

1,116.164 



KOI 



JUL, 



31,881 



•606 

•245 

•1,921 

■208 

•87 

5.594 

1.509 

4.641 

17.070 



18,187 



•606 

•20 

•146 

•110 

•63 

2.318 

1.226 

1.248 

12.450 



•225 

•1.775 

•98 

•24 

•3.276 

•283 

3.393 

4.620 



11,034,082 



•1.916 

•1.661 

•26,134 

•3.658 

•2.285 

227.688 

124,676 

684.410 

3.961,655 



7,915,185 



•1.916 

•127 

•2.156 

•2.140 

•1.602 

100.811 

98.921 

167.183 

7.540.329 



•1.534 

•23.978 

•1.518 

•683 

•126.877 

•25.755 

517.227 

2.421.325 



Ji2l_ 



•1.211 
•1.117 

•13.327 
•2.025 
•1.346 

144.249 
68.117 

368.794 
5.607,415 



•1.211 

•76 

•1.187 

•1.208 

•949 

63.468 

54,167 

94,219 

4.212,939 



1,778,177 



•1.041 

•12.141 

•816 

•398 

•80.781 

•13.950 

274.575 

1.394.476 





Total income tax as a percent ot ad|usted gross income— Continued 




70 under too percent 


too percent or more 




Number ol 
returns 


Adjusted 

gross income 

less delicit 


Total 
income tax 


Numtier ot 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tajr 




1431 


1441 


(451 


1461 


(471 


(481 


All returns 
Total 


2,463 

•1.023 
••61 

•87 

113 
218 
259 
369 
333 

2,293 

•1.023 
••59 

•87 
112 
170 
222 
363 
257 

170 

••3 

•48 
•37 

6 
76 


304,430 

•3.192 
••373 

•1,641 

3.189 

8.902 

20.340 

46.543 

220.249 

241,219 

•3.192 

••356 

•• 

•1.641 

3,168 

6,638 

18,177 

45,867 

162.180 

63,211 

••38 

•2.264 

•2.163 

676 

58,069 


243,113 

•2.410 
••345 

•1.329 

2,359 

7,684 

16,577 

36.592 

175.617 

191.508 

•2.410 
••331 

•1.329 

2.341 

5.649 

14.698 

36,059 

128,791 

51,606 

••33 

•2.035 

•1.978 

533 

47.026 


18,077 

15.310 

896 
147 
592 
444 

88 
229 
176 
112 

83 

14,471 

12.415 

818 

140 

135 

433 

77 

172 

136 

74 

71 

3,606 

2,895 

•76 
•7 
•457 
•11 
•11 
•57 
•40 
38 
12 


-1,078,715 

-1,181,759 

1,000 

1,024 

7.981 

7.730 

2.151 

9.160 

12.224 

15.076 

46,679 

-871,059 

—953,173 

897 

960 

1.575 

7.558 

1.894 

6.761 

9.513 

10.584 

42.352 

-207,656 

-228.586 

•103 

•44 

■6,406 

■172 

■257 

■2.419 

■2.710 

4,492 

4,327 


297,818 

135.944 

8.958 
5.231 
11.887 
11.843 
4.898 
12.915 
22,185 
22,161 
61,797 

245,131 

112.164 

7.261 
5.105 
4.786 
1 1 .532 
4.001 
10.235 
17.423 
16,052 
56.571 

52,687 

23.779 

■1.697 
•126 




$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 




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 


Nonjoint returns 
Total . . 


No adjusted gross income 


$1 under $5,000 


$5,000 under $10,000 


$10,000 under $15,000 


■7.101 
■311 
■896 
■2.680 
•4.762 
6.108 
5.226 


$1 5,000 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 



"Estimate should be used with caution because of the small number ot sample returns on which it is based. 
"Data combined to avoid disclosure ot inlormation for specific taxpayers 
NOTE Detail may not add to total because o( rounding 



Individual Returns/1981 



83 



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cococncD tocooimto otomi*-'- toinmoio Trajtor-*- »-cotBcMV ^- 

cMOen(o_ oJOTCM_--_cM co_cDO.co.o_ r-_co_^_inin ocm^. '-,cm_ cqtqcoco_cM_ ^ 

r-'co'cM'V^ •-' in r-' •-' cm' r-' cd en o" en" --" to" co" to" eo" cm" cm" cm" ^" o* cm" co" r-" v" m' t-" 

f^r-OTT CMOCMr-.o o V ^ r- in ojCMomTr mencnr-cn ^ »- t- t- s 

'-i-o>(0_ eoocoi-cM T-cnr-cov cocmcmoo O'^. ^.'-r-_^ com^- to 

--"cm" cm* to" CO* co" co" co" cm" cm" cm" cm" cm" cm" cm" cm" cm" en r-' oT tt" cm* to 



t-oot- »-cM>-oh. »-ininr-^ '*^'-ojcd cocmcocoo cMcoomcn ^ t-- r-- 1- »- cm 

o) eo o o eo ^ o m CD ■vtor— inco co--^ffltD r- m tt co eo com-r-i-to eo cooincor- 

0)000 ooco'^in incMCMcocM cooimotD ttcmcscmo o ^_cm_^(D_cm_ t-_ i-_r- en to o 

Tr"to'r-.'r-" to in" m' cy' o" --" o" cm' O)" tt" tj-" en* o" o co' r-' co' cm" r-" eo" --"cyr-'T'in o co'co'Vcn'in 

r-r-if>io TTcotDCM'- to »- CM CO CO in o cn TT CO CMmt--inr- -^ .- i- •- eo ocmcoi-p" 

•-•-cov ^vcoo)*- ooi*~cD^ cocM'-cDO O'-'-'-r- cDin^- eo o)_lno)0)^ 

--"cm" cm' cm' cm" cm* to" CO* CM* CM cm' cm' Cm' Cm' Cm' CM* Cm" O) r-" ot" tT Cm" c4^ tt" in coo" CO 



1 

o 












$75,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 
$500,000 under $1,000,00 
$1,000,000 or more . . . 


1 


« 

1 

1 

(0 

o 

z 


DOO 

$2,000 . . 
$3,000 . . 
$4,000 . . 
$5,000 . . 


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


$11,000. 
$12,000. 
$13,000. 
$14,000- 
$15,000- 


$16,000- 
$17,000- 
$18,000- 
$19,000. 
$20,000 


$25,000 . 
$30,000 
$40,000 - 
$50,000 - 
$75,000 - 


$100,000 
3r $200,000 
3r $500,000 
3r$1,000,0C 

more - - - 


000. ,. . 
$2,000 . 
$3,000 . 
$4,000 . 
$5,000 . 


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


$11,000 
$12,000 
$13,000 
$14,000 
$15,000 


$16,000 
$17,000 
$18,000 
$19,000 
$20,000 


$25,000 
$30,000 
$40,000 
$50,000 
$75,000 




$10,000 unde 
$11,000 unde 
$12,000 unde 
$13,000 unde 
$14,000 unde 


$15,000 unde 
$16,000 unde 
$17,000 unde 
$18,000 unde 
$19,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


0,000 unde 
1 ,000 unde 
2,000 unde 
3,000 unde 
4,000 unde 


5,000 unde 
6,000 unde 
7,000 unde 
8,000 unde 
9,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 




1 

a 


$1 under $1, 
$1 ,000 unde 
$2,000 unde 
$3,000 unde 
$4,000 unde 


$5,000 unde 
$6,000 unde 
$7,000 unde 
$6,000 unde 
$9,000 unde 


$1 under $1, 
$1,000 unde 
$2,000 unde 
$3,000 unde 
$4,000 unde 


$5,000 unde 
$6,000 unde 
$7,000 unde 
$8,000 unde 
$9,000 unde 


$75,000 und 
$100,000 un 
$200,000 un 
$500,000 un 
$1 ,000,000 c 


z 


mvtmtfiift 





■ OO 
300 
300 

^. in" o' 



] c c . 



= 3 3 O - 

^ o o o ■ 

3 O OO 

3 O OO 

^-o'ln'o ■ 



84 



Individual Returns/1981 



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CO CM I into 
CD 00 O) r^ 



^ r^ (^ c\j en 



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I I I I I 1^1 ^trt • amor- 
1- mco CMcncocM 



I Mill I I I II I I I M Mill IS 1?^ 



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I I I I I I I I I I I Mill I 



II I IS iss 

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I II II I II I II II I II II I I I IS i; 



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IS iss ^^ss^ II II I II II I II II I II II I s I IS ig I S£;ss II II I II II I II II I II II I 

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oicn CM ^ m ^ o> 

cMin ^ tn o c\j CM 

en eq cm_ en OT cm_ cm_ 

tj) CM* o O) (O* en r-" 

"- I/) CM O) en en lo 

•- en V (O r^ r- 



II II I II II I II I I I II II I 



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^ •- to tOO) 
CMOJCMO ■^ 
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CD" ai ai r^ a 

• cMintncn 

cMini^ 



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3 0ie>jr^knO) CDeoCMcnO) 

r»- o CM » ui 1- CD o o r- 

^_ (D en f^ m r- O) tt r^ v_ in in c*j «) ^_ r- in c\j en o> (D eo_ en m ^ 

CM W c\j' en ^" (0 0)^0(0 OJcO'-'eoo' ^" m" r-." cm' cm' ffl'coV 



- mcno o 



ncom soDoeno) 



onncni--'9- <oi^cM'-en oo ■v • 
r-" --" T-' oj" en* v*(DVcn*cD 



tocMtM'-r^ toooenm'- 
00 eo' cno"»ncy"cy <o<6-^' 
(Dr^ ■* CO r- »- »- 



^ mCM CM c 

* ■>» oo" r-" o 
•- en "*o 



en I I I I (D mojr^cn^- mcoooco --or^oxji (O'-mmto acMinr^cn cm en 
.- I I I I CM »- ^ O) CO '- ma)r^o>tn cnmcMtO'- CMfflor^-m co^cjcnv (o t- 
• CD h- (D m oo •- cocnmooi vco(0'-« CMcotocnto ocM0)O(n r^ • 



II 11! 



O CMOl ■- 



CMCMcomr^ o V o o O) ^ to oo cm co CMcniocMco oocMCMi^cn 

en (D r^ O) CO h-CMincMO cooor^'-tD to ^ ^ cm p to ^ cm en v 

•- ^_ o CM to <D o o CM ^ <D co_ ^_ cn (O --_ ^_ !*-_ CM lo o_ CM O) o cn 

in ai CM* to* cn o* cn* in* cm' (D* o to <o* '-" ai cn to* en* --' ^' o" cm' o) — ' 

»- "- CM cn en inco^com r-tocomco ^^mto^ r^ m 

• in in o) ^ en 



•- T- r*. CO eo 
T to cn O) in 
00 »- in CO cn 
to' ■^r' o o r-.' 
• CD en .- — 



I II II! 



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I CO CO 'V 

I O) CMI^ 

CM cn^- 



coocnentD ■vcMcni^o ocncnoicM 
cvjcncoo>m ■*oin--»- cyooitno 
cDcn'-cjoi cM'CtntDi^ r^CMcoco'V 



Mf^ r*- V o in P 



I Mils i; 12c 



Itooov totococnto cocMtn^-o oeni^tJicM 

'tncMr- cMOto<j>m ooin'-»- CMOeoeno 

cMcnr^ tocn* cmoo CM^cntoh- r^CMtocD^ 



I mm; 



T-tJ)in 
coKeo 
i^mo 


SSSSSi 


r^ oor^ 0>in 


r- i-^-ffCM 


• ■ en" 


cm'<m"" • cm" 


tnCMCMh-OJ 


UlCOCM 



I II IK 



_, _. _- _. -0>CM O 

coinr^mcM vocMcnto eooincocn to 

O) O) m t^ to O) CO cn CM *n r- r- ■«■■«■ cm tn 

cm"^'* ' cm' cn cm' cm r^' oo" inco'cM' * 



I II i: 



i-cnOf^-- f^oioor^ eO'-CMinh- 

mcDf-cn"* OJinvcMtp co ■- en — - 

(D'~_n cncn CMincqtD/ ' 

cm' co' V oi r^ m V cn ^' to" co" eg --" cm' r-' 

»- •- T- CMCMcncntM CMcncncMCM 



__en(nO) tJxDCMin'W at \ 
■- en -w 1^ ^oocn'.- ^vtoencn p» i 
incMco'V r^r^<or>-co tOi^O (D 



II II I 



o^cn 
cm" ai in" in" V cn" r-" id" m' ^ r^ cm' r-' r-' co' eo o f^ cm to' ■-' 
■- CMCMcncncM cm cn cn cm cm v r- t tt co i- 

^ ^ CM >- 



O) »- CO V h 
r-- N- CO cn to 
1- .- cntotn 



I II I 



OJCM VCMOtMO r- o 
r* V CO »- in cn *- 



_ -.-. _. _.. .._ tj)0 CMcntDa 

omcMCMin <D ^ cn •- « 0)'-»-toco coocoh 

— CM CD_ CM CM r- CM CM Ol O 0> 0> O O) CM r- r- CM »■ 

to"to"m'tn* cMtD(0"^'o' en" to" cm" 

cncn*-eM -wtMoxncM cn •- 

'-•-•-»- t0h-O>VCM 



CMcnocn r- r^ r- m m 



cDincnfMr- cn»-ino)V cMtneoooen 
^ocnof- oococptn coocor^to 
•-cocMOcn O) CO CO a ■ * ' "" 



&r^ h- r- CM T- 



^'-'-•-O OQCOOI^ CO 

CM V r- CO CO i-mcMCMO o 



coenootnr- t\i v tt •- a> cnooc 



^ eocncD «i 
r- ^ to CM •-; 
en CO ^ eo cn 



I Mill MS 



-to ej> CM in ^ m to cn cn i- 



I Mill Mill II II I 



I I iincM CO CM CM -v m •-coeocp^ o» i 

I I ii-f^ oi'-ooto mr-oor^ * ' 

r^to in CM ^ V in cotncM'-m (D 



O I t^ in 
en I eo '- 



SI II II I MS I I Mill II ISK 



(D CO 00 <- f^ CM O) o) O) r^ m 

__ ocoor^o o)»-v«w cn 

00 m O) eo ^ o ^ • o cm »-^ 

' ■ • • ^"i-'cM* --" of 



II II I II II I II II I II I 



3P-. eocnoinr-- cMcoinoir- 
CM scDcnino oi'-^vv 
com ^ 00 V o V • OCM 



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V- I I r» I CM in viAocxjM 
<p 'V con cgcoocJoJ 



cscM pm<ocor- 



r«."m"cDin3' 1^3 ■«'»-" in 
^' (O T- CD CD 01 rt r^ (D ui 
i-^-CM coeocy i- 



p* *- acomo^ 

V O O T~ GO CO O) 

rf eo' oD 5" oTm a" ^tt-^r^* 



)9CDU) -, 

lOOocMr-. 



*- oi-co-^cp inmcpcMa 

Ui T-'mr-'cM'i-' aeo'eo'a" 



8r>. Q> T~ CD o) ^ CO u) n 
■0 1^ r«-co»-h-co ^oh-a 






OQcnc 

^IOt- c 



- CM V ^ (D r»-" h-' 



cno>c4a>oj 



o>c4a>oj ^c\ia)-«cNj 

mcAQCO toojrv^tp 

^IO»'- coincDcD^ 

A OD r-^o'^r-'wico" ^"acyrn'r-.' 

Si p) CNim^abQ ©■*inCTm 

(^ cjrt'^'vco r^r».coeooo 






<D 



_ _ . 10 uio>inr^CM 

CM ■<- (O CM m a> ■^1 o (D c\{ '-_ 
"i-'cNJ ^"intor " 



1- coiniAAkn rai-oiooj 



CO ■^(Of- 

8' f 



83 CO ntp ■« c\j 
a incja -c eo 
t-^T-'oi ■**tft<Dr-'cd 



ouiCMcp n co<Dr^ 

b^oiA (D lo^O) 

oococo in O'-iti 

-eo^'cy m" cocooi 



^ in o-^cocom coa>aiT-r» 
iQ m NiAi-nT- inQr^axn 
<q, a c<Jco_tDno (Droc>j<D_oj 

Stp*^ cp 
mina 



csjcoooinT 
(SoalC^J^ 
— 'NOjeop 



^ o> coin*-T-<o uxdcmt-1 

r». (o r^cor*.'*o ojin»-^'« 

^ r«- cor«.o>r-<o ^cocDiov 

*- Q copT^OW ey(n"p"T^od 

»-i-cycy coco'^'*'* 



t^ a> (S en O) OB T-rotoo 

tp a>m6ir^r- <DCDr-c» 

^ to o^(oe>j(D meyoico 

r«r 10 <ptpciQ<o fflCM'cy'inK 

*- CD ^5r«.^in cyo^-r-h. 

r>» CM^-«to<o cDmO)CDCD 



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CO"- OJin ' 



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b T- CO CO CO 

coto'co" 

coin 



SCO (j> •V'-cDgpos 
I I (». I in I cgcncMo-^ 



Si I S I 5o P5ln5i^ 
«- com mcMcooto 



(oommK 
1- *-cy CO 



I I m i <D cvj Oh- T-c 
I ih-lCMr- cooa>m»- 



comcDh-r- 



5S ^ 

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Q i-moiSh 



Rincoeom 

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cnoto 



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^ lO CNir^eomm t^-^tor 

Sa> co-Vt-u)*- epn^p 

CO min<0'«io iO'*'<-a 

Sr ^CMOKltp" V'-^IOOh- 

•- coh-eoiow »-coomr^ 

A CMCO^-V^ ■WCMCM 



Q in CM 

m m o 



in cMinco'Vco cuojtpo? 

^ -^ r- aS omintom 

(qr»^ ■*co_<»cM_i^_ 

S'fCoo c\r<p"r-"co"iri 

oo-* 1-0 ^co 



CM incof>*m -^ 



t or^co T 
M^-vuia 



^CM CM CM CO 



O mO'^com mcMOpr 
^ mcoh-h-m (p^coSii 
in or^rw«~(0 ocoomi 



§0> h- CO o 1^ r«- o> p r* 

o ouS^^in h-mT- 

CM i-'*oinco r^cMi- 

S^' -^co'eoivrr^' '^(D>g 

CO ■"-CO^OCD oo>c 



6 pCMco-^'in" tdt^foa-r- 

S S ^3333 33333 

.0 =''QPpOp OPPOO 

9 3 0.0.00 ooo.o_o 



86 



Individual Returns/ 1981 



^' ^ T-* cy CM* in o ey" V c^ 



r- ■« SCO o) cNjc 



-CMCVIO NVWIS 



__ ci n 

(D 1- CD r^ O) O CD 
< CO woo «M cv 



pr^co r- h- 



-co cMi-cvjcoco <DO)0>feiO) oun ^ mtD to 
. _ __ .. -cj ^r-ffl'-cy CT^uicocM tomwc^J*- ui 

- ^ cvj ■* »- cgeovtoco CMScor-a} o ^ -w r^ o oooocor^oi w 



<MCNJl/)COO) CNJ V 04 "- T- 



ftcn -- (Otntom 



rcocMS coe>«-»-e\j chococvjoj or-omcn tp oj wcm« 

_ ocdt-(2 cqqc^cmco r^ V id r- id cnocouin o> <d r-T-» 

^ ^>^*p^^-«^ O'-codfift doino^ <d®cnjp^'- r^cMCMfcO"- o)CNjvi*--_eo i*"_ to into 

cj r-* >n CO CO r»-* ^* rv^* ■«■' f^" cm' e\i" r^" o> •-" ^" cdcoco'^'cnj cm' oi wi itT cnj cooocoi- ^' cm' * *-' 

^ ■ ,- r- ^ »- ^ *- ^ T- ^ <D V o tfl O) eoi/JCM ^ • 



r- V mo>a 



0> CO CO CM CD 
too *- O (D 

■* coin CO CO 
r-' o — ' co" o' 



o o ■>! r^_ co_ ^ 
CD* o" o* co" ^' r-T 



■- omo lO 

SmcMco ^ 
_ r-._ c» co_ (O 
CD a ai in cm 



^ m «- r- CO •- r- o •- c\j cm "» in m cm 

cotntpom cor-mr-cM cmcmo^^ _ _. _. - .. ._ _ 

V 03 in T- •- r- CD n CO r^ CMccvr^*- vi-otcooi cDcocMCMin r^coa>mr>- 

•- <0 (D r- OD o" **' 1^" o" in" o" r»' co' r--' co' oo' ^* o ^' co co oi cd co o o i^ oi f^ to 

^(MOf^f^ O^CMcocM V ^ m V ui inmco^-co m r^ ^ <d 5 or^'^*-'- 

»- »- T- »- »- »- T- »- ^ ^ ^ ^ *- »- ^ r^cOOcOCD cocy 



<» ^ m CO g --mtoa 



m sincD^cEi co d ■* ■* en r-5« 
(D cncycycgco o co co ^ h- eo co o 



CO in O) m in 
OJOOCO V »- 
comoO'- CO 



Tf .- O 00 CO 

T-_ CD '-_ •-_ C0_ 

O) o) co' in co" 

CD CM o in C\J 
CD CD O CD CO 



•- ■v cocpco in 

CM CO m m CD • 

O) cd" o> r-" co' o 

OJI^ f^ •- •- w 



A n V CO •- ■^ 
i/> O h- CD f^ 



Soirv ■* CO 5 CD 
WlCPlACM COCM 
•-T-niCM CMCM^CMCM CU C\J 



CM'-O 
"^'co' 



in CD O) CM • 
r^ CO oomc 



^incgoco cDCMOOioo 

^ •- CD r^ CD inmococo 

^ o 00 V CO m in in OJ in 

ai c\j V '-' ai Q* o) o m' cm" 

coco 01 ■» ■* ■<- — 



eo cDcovPJO nwr-com (mcd^*-co en '- h- 01 t- '- -q- 01 ^ ■- f^cMcoinm 

OD r- O) h* •- m omocoQ qocdooi m m r^ »- co »- co m co v vcm^coco 

"- en V CM r~- CO CO 00 T- »- c5 to v o m co T-ocom^ o) m » *- •- vcm^ojio 

m' ' cm" 1-" CO O) q" o" O) cm" o* o»" r*-' co" 01 5" cm" iri id" -t" co" eo' o) r-C oj" ■^c" a> ai d in cm' 

• • CD r- oi--cM(Dtv. cosr^r^o 00 r^ r^ o oo o cd ro in r- m ^ 'a 

T- 1- 1- T- T- T- -- ^ »- T- *- »- cu Y- CO CD o V V •- »- 



SI- eo en CM 
O COCD — 
CD O) •— CO O 
d O)" cm" w co' 
coinr- eo CD 



1^ m O) CD (» 
■v eo CO eo eo 

CM CM V r^ CM 

■w" CD h-" cd" in 

^ COO) Q CO 

'- CM o o r^ 



V in CDCMinCD^ OJOJCMCMCO BOCO"^CO^- CDCM^i-OO OJ^-flOf^CD COCDh-CDin _ — _ .. _ -^ . _ -_;._— _i_- - -^ 

1- eo (D CD ^ r^ ocn'^coo) oi »- »- o ^ mcD^oi^ inmococo ■*<J)»-i^o ^ « peococMr^ om-^coo) en *- 1- o n oeo-^eO'* mmococo ■v en »- r^ o 

(^ ^ CM^ScMCO ^ V CO •- r* vmoveo cooocm-- c\j_cmo>^.co '^.ooco_r-_ « ^_ tM^_cD_eMto '-,^,cO'-'^. ^,mo_^co co_ooicm»- cmcmoj^.co i^_oo_cor». 

■r^ gi ■ cv"»-"to"* co" in co' co" co' co'co'co"' ' ^"^"cm'co'co" o" in" co" *n" r-" co"co"q't- cm ^ O)' * cm"*- co'' co m eo co co co co co ' * ■- ■- cm co co o) m co m i^ co co Q »- cm 

■BCD ■•• ••■• • •• • »-eOinO*~mcO»~CO<P'" ... .... • •• • —mmi— <.— inm — in 

S r-^CMCM'-'-M 



1^, 

5 • 



« ^ eor^o>eoco oieor^i-r*. v^oor-'W cm»-(Dcmco pcof^rvio •-rvCMgco « 5 eot-moco gjcof^'-t 3^2"^? *l*r~iPr''5 SPf^lT IltiJ^SC 
^ CO (omcooiCM oorvNCWO) mcow^CM ^r-f^-r-co ^f^W'-cM ^<\ir«-coO) ^ co <omeoo>tM (Or-CiiCMO> eOoo)»-c\i vt^r^r^co ^ 1 2 ^ ^ ^cMr^cog; 
1- o • vcoco" • o ^ N- *- mcD^" T- inT-co«<- inoioo**- cm^vcdo) »• o • v(oeo« • o •- h- ^ co cd »- • ^ m »- 00 t •- cnoioo)"- cm •- ^ as « 



J CO CO CO ^ Q 



. CO CO CO V CD CD *■ 
- .- ^ (M »- *- 



»- m cj CM eo 
CD o p^ m CM 

^ O) CM O) ■- 



CMpinOCM 
(D_ ^_ CD_ ■»-_ CM 
CO 9 CO CO CO 



^ CO in» r- itiiti ID ^ ^ 01 r- »-f^v*-h* cncDcor-o) O'-m'-oo cococO'-co »* co en* » .. _. __ 

Sw O" »-oo(0 inOT<»-»- ^^cocMO ^-«cM^*ln icoooiw cdcmoocm <r 5 o* •- « co if>o>^^ r 
CO r- co*OT »-tn^r- cO'-co* s ^ifiocDco oO)'-'-eo cocMvt»- to eO r>- CO'VO) »-invr«- 



•- eoco m i- 






^ o> 0>» •-0)»- ^'OCOr«-CO 

e** eo CO" CMCDco cocoeom 
r^r-co ••in*cM»« 



. o *- ^ eg (o*cor«.oo ocmcoo>co cdcocmco*- ^ <J> o)- ^o>»- ^OCDf*.co ^-O'-^cm co^cor-o 

■CMCD* Q ■«cnc»»-Q ■wcocoQO co--cMinf c* co to* CMcocQ coeotoin i-cmcd* o ■vmon-c 

■ • >tf o ^^cDr-o> --otoSco inininincD f*- r^ co • • iB • cm" • »- ■ ^ o ^--cOko 

u> cd' ; • • • • ^' • ^** ^' 



ocMcocncp 

■* COCD O O 
'". *^. ^. ^. ®. 
co^r^coOJ f^cooj^ 



CDC0CMCO<- I 

eo — CMin ^ I 
m m mmeo 



ocoo* 
*- CM mu 

CO CJ) CD_ c 
f*-" --" oT ^ CM 



cncneouio 
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8 CM 
CM 

o a 
c* eo* 

8 : 



r-cocMin Q^vo>in mococMco oaaeocj)'- qcmi^vo oicocooco a cm 

oJr-cDco ininm^v eourvcov cocM»-coin cocdcdcocm mr-coQCM c* cm 

CMcovin ooo)h-v r^ocDKCM h-oocMcOco cof^-->neM ^--c-^otcd o O) 

cm" cd' f^" cm" ai co' d r^' '-* ^' co* co' h-T eo' ■-" cm" cm" <d" cm' <d" d co' d »-' V cm" o" ■*" co" 5* co" 

r-cM^O) O) m »- 00 ^ o^^-(DCM '- co n r- oo comACOeo ^ * eo f r- o • 

'-co CDomr-co S'-co^-oo --CMtncDA T-^coh-'- lA'-coAcD n * 



SS I 



»- I- •- CM (McnncHO vw^v^ r^ 



01 

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ot^Ain moicocMCO ococoo>'- ocMr-^o a> 

in in ^ r- ^ coin^cov cocM'-com cdcdcdcocm m . ., 

ooo>f^, ^. ^.c>,*ir»-_CM_ N-«CMto_co cor^, '■.>OCM '-. ^, ^. o>to 

o>' co' d r^' »-' '-" a?" co" r*' co' •-' cm cm" to" cm" codcoQ'-" '♦"cMdVo) 

O) in <- a) -w o ^ 1^ CO CM •- co < c^ co dncncoco ^ n cd ^ r^ 

coomr-co ffl»-cor^co »-cMin<DO> i-^cor-— in^comco 

^' ^' --' cm' cm" co' co" eo" eo" ■c" ■*' ■*" ■«■' •«■' r-' co" --" n' <d' v ^' cm" eo" ■«' 

CMCMincOCO •-CM'- 



l-E 



SCM 
ai 
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m cm" 



-OOt- CD 



CD ^ COCOA 
r- coQ ^cu 



CO A ^ CD ^ •- ^ 



ACMcocor^ cMOOcnco co o r^ cm m * cm 
eo •- m m * co »- r«- -- <d m a m r^ cm » a 

OCOCMCDO *» CO •- V CM CM A CO m CM ^ ~ 



3f- co^eoeoA •-CD'-'-. 

8 r- CO CO 9 CM CMinAino co '- m m v 
Ar-A — O cor-vcoo OACmcDO 



ACMcocor^ CMOomto eooi^cMin 

— coT-r^i-cD inAinr-CM 

VCM_ CM A_CD_inCM 

d cm' cd" a" cd" V in 



Dm^CMO '-AOA^ '♦AOOCO inA^QCM CDACO^in iff cm ^cOf^f^ Cpin^CMO --AOA^ VAQOeO inA'^OCM CDACDV 

f A CD CM »- CD o CM CO CO in o A ^ CO CM ^ CO ift h* COO'-'- ct • h- h- in lO ^ A CO CM ^ cp Q CM eo CO m o A ■v eo cm ^ cD in r*- coo^*- 

r*«A'- OAr-cD^ coeM»-oo o '-'-'- ^~ cocn'- to • »- »- « ^ ^^oda*- OAr*-(D^ cocm'-oo o —■'-'- r^ com*- 



MA ACMCMCMCM CM CM CM CM CM A r^ A T 



'-CM CMCMeMCMCO A CM CM CM CM CM CM CM CM CM A t^ A V CM 



A ACM '- O 
A r^ •- Al^ 
A CM V CM i- 

cm' eg" f^' cd" CO 



^ QCOO N. 

cpocj '■ :r 

q^ A CM «_ CM 

A* a" m" r-' V 
CD CM CD CM ^ 
cD A_ r»-_ A_ in 
^ CO A O A 
*- <- *- CO 



A ^ CPCM A m _. . . . 

8 5 AAKr^f^ 1-VCM 
Acor'-W'-— — 



r-r-.r-oo AAAcof^ "-r-OAr^ aA'-at 

-- — m r^'-AinA r^AAAin co^Acom 

CM mr^-A'-A inT'-cnco ■-A'-'-^ 



m toco A<o 
CD A Ar^ A 
CM f^ A A ^ 



r^f^r-QQ AAAcpr- '-r^QAr- coa'-av aaacoco I 
^vCMAin r-'-AAA r-AAAm to ^ A A in AAAr^in ■ 
O'-r^ACM Af^A'-A AV^AA ^ A »- »- tt Cm r^ A A V 



CMA'W'-cn A'-AACM 

OA'-A^ OAr^COA 

r-OAr-co A»-Af^A 

^' •-' •-" cm' cm' a' a" a' a' 



*» O CD O O CM V A f^ A in in A c 
"-VVAA Ar^^VA --O^C 
•-CMAAA '-Vr^ACM f^ A h- i- 



ACg A A A 

A Ar»- r«- h- 
A r^ A ^ A 

^" v a" ^' v" CM A ^' '- a' a •- a a cm V d a o o cm V a f^ a a in a o r^ 

•-CMCMA OA'-AV OAN-COA •- * 5 CO A A 1^ V ^ A '- O V O A 

'-CO f-OAr-A AT-Ar^A T-CMinCOA '- V f^ CO CM r^ A P^ 1- A 

^' »-' ^' cm' cm" a" a" a' a" ^' ■*" v' V V K a' — ' v" a" v' •-' cm' ■*' '»" 

CMCMAAA »-CM'- 



AO C 



-1 O A O d- 
A_ T- A_ CM A_ 

r»-' a' a' cm' r-' 

CJ> .- A f^ O 

A V Ain A 

r-"A*CM"A' 

.-CM A 

CM 



_ _ OAACM-* OI^'-'-A 

« ^ [i2:-<oc5 eoAAwcM 



A_ A ^_ h-_ A_ <q 0_ A_ A_ A_ 

m" a" a" N-" f^" r-" A V -r^ 
- - -■- JACOCM*^ 



f^ r* A A 



CMQ'-CMO '- '- A ^ "- AKApCM h- V A '- O 

•-AAI^P- cnA^CM"- OAOAA »- O A f A 

CMAr-AO AACMr-'W I^CMI^AA A A A f^ CM 

cm' d cm' a' a v d r-' cm' 5' a" •-" cm" a" •-" a" •«■" ^~' ^" a' 

Si-CMAA A •- A 5 A CMAh-AA ■«'-.-•- 

Af^-CO-* ACM'-OO O '-*-'- r*. COA'- 



O OAACMV O ^- •- '- A CMO'-CMO T- ^ A ^ •- A f^ A O CM r- ^ A •- O 
.- r-. 5 *- A O AAACMCM •- A A r^ K A A '- CM >- OAOAA — OAVO 
A A^h-ACD OAAACM CM A f^ A O A A CM r- V r- CM h- A A A A A r^ CM 



-CM CMeMeMtMA CTCMeMtMCM CM <M CM (M CM A r- A 5 CM 



CM Q "-AA^A ACMI^»-A A A ^ «~ A *- «- f^ A O A CM A CM A A •- r- A A 

XA ^QAOA «A5i-f A'W'AOeO AAAAA h- ■«■ .- A r^ A CM A A A 
■- CM A ■V '- CO •^•^Oif^iD t^AAAO O A »- A A A CD -V A A A V r- CM •- 



T CM^ 



AAAAA tt CM A 5 A A A ^ CM A AQAVA A 
voAAr^ AA^^r^ T-AAAA in A CO ^ V n 
tT'-AAA ^ O O t-- a AACMAO AA-WCMt- a 



0) Q 

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SCO •- A CO 
CM •- A A 



t3 



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CO V ^ ^ A ^ACO'-A r-AOAA 

rv.*-{DAV ACMAAA CMAI^A*- 

•-* ^" r^ cm" cm' a" a' a' a' V ■«■' ■w" -V A* 



r* •- o A A A in . _ 

O A A^Ar-A 'JAA 

C^ A ^ O A A CM A A cy 

3.-" o" a' a" CO a' a •-' A ^" cm' a' a' a' a' I*-." V a" r-' in" a" i^" a" a" r^" a' a a' a' cm' '- ^ a cm a V cm a a •- 

AAA t- A CM '- Q A ^ •-CMA'- AOAAA i- A A A A V 1^ CD A A A O ^ O CM »- A CM '- ~ 

'-r^A'- Oh-Ai-A CM ■- '-V r«.»-AA^ ACMAAA CMAAA'- 

T-' t-' '-' CM cm' a' A* a" a" ■*" ■*" ■^r" V in" 



A A »- CL __ 

r^ '- r^ Ad 

CM cm ^ AO 
CM'A'ds""-' 



o r^ A • 



.- O CM AO3 •- 

g« AQ A Ap 

m A Aco nni 



h- 1^ A »- 



is 

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A A «« ■V ^ 
OAh-AA Acp^ 



- A ACM T- P^ CI 



$r-a^ Ar^cO'-r* Acoc 
A 1- CO AAOACM A r^ t 



T- Oif- <D^ 
V r- »- A A 
CM Alv o A 



AinAQf^ AAAOA 

_ _ j>5Ar*-in r-CMPAV AAAr^A 

DAP*- *~Ar-AV COCMCMPP p »-•-•- " 

'- CM CM cm" cm" a' a' a' cm' Cm' cm' cJ cm' eg eg' cm' cm' a' ^*" a* V cm 



A -W *- A A 
CM A V V A 
~ I- A r- CM 



P P A A CM ' 
'- N- V •- AC 
— A-7 r^ m<i 



O r^ ■- •- A CMO'-CMO ■- ■- 

AAACMCM '-AAr-r- AA -- -. 

OACOACM CMAr-AO A A CM K V f^ CM f^ A A 



■« •- Ar«.APCM 1^ ^ A ■- P f> 
OAOAA '-OAVA S 
. _. . .- ._ 1 fv CM A 



f*- AAAOA ^ in r^ ^ A «r a aaap^ p^ k a v •- cmocmaa ^ o >- cm ^ A'-cmA'- a v k v in a •"5^5' 

SCDAAI^A 5'-'-'- CM •- r-r^AA ^ A CO CM '- A '- eg A A A'-A5A CMAI^AA ■«'-'-•- A 392' 

O'-'-'-r- CO A »- r- »- *- A ^ ^VAA-- O A r^ A ■« ACM'-OO P "-•-•- r* AA'- ^ ACTA' 



•- CM AOf- 

— CM A 

A A 



MCMCMCO ACMCMCMeM CM CM CM CM CM A P^ A ^ CM 



A A A 
- in A <- 



PA ACM V 



_. r^AVPO CM^Pr^^ ACMAAA ^ A CM A A * O 

aO'-O'- CMCMOAP^ AAP^AA AAAAA A'-AAA CM '- .,- _— = -^ — ^ -- 

.^.'~.'^.'^. '^.®*.'*^^. o^,T°.*. '".^.^.",*. Ainor»-_eM_ r* co a^i^^acd OA_coA_eM 

cm" a' a" P-" cm' ^" a" cm" cm ^-" -t" -v a" a" r-" p*' in" in" cm a in" a a v a' V a' intoair^ i^'r-'A'V*-' 

— — PPA P'flCMCOA "-PPAA •o-.--r-t~ (M »- P^ P^ A A V A A CM '- 



SA m ■- ^ P>- A 

P F^^'-AA -._ ,-. _--- 

A A AAAf^A AAP^COCO >- P A P*. ^ V CM CM P P »- CM CM •- 1^ 

If) cm" a" a* a" a" a' a' a' a" a' a" n" oi cm' cm' eg' eg' cm' eg" cm' a' < a" ■*" cm' 



iCM h. V A '- p n 

_. _. . -._ -- )A .-OAVA a* 

rMCOP^AP UlACMP^^ f^CM^-AA inAAP^CM CO 

cm' d cm' a' a' V d •-" cm" ■«" a" "' cm" a" ■<-' ci V r^" tt" in* -r^ 

S'-CMAA A '- A T A eJAr--AA W .- .- — t; 

Af^A-V ACM'-OO O — »- •- 1^ A A .- A 



A A •- »- in 



•-CM CMCMCMCMA A CM CM CM CM CM CM CM CM CM A h- A ^ CM 



10 

c 
« 

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— E 
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J. 



CO 



3 o> 



§CM CO < A 
M A MM 

- $ Q U $ 

*" c c c c 
5 = 333 

3 oo O O 



Sr^ CO A '- 
MMM A 

■6 "D-D -D-D 
C C C C C 
3 3 3 3 3 

OO O O O 

a" CD P^." eo A* 



•- CM CO V A 

V cu cv d) u) 

C C C C C 
3 3 3 3 3 



A r^ A AP 



QJ Q? ■!) IV Q 
■D-OT)T3X) 
C C C C C 
3 3 3 3 3 



A PP P A 
CM A V Al^ 

ID 4) O 4> V 
T3 13TDTJTJ 
C C C C C 
3 3 3 3 3 



O •- CM A ■V 



§PPPQ OOOOQ 

PPPP PPPPP 

P P O o_ p P O O O 

a' a' ^•' a' a" o" a' o" o" o" 

.- .- 1- .- .- CM CM CO ■« A 



ppS - 

gasSs 

'- MMM O 

« w u. .. F 

SO © 01 ^ 
■D-D -a ?i 
■o c c c ° 

C 3 3 3 P 



'^'.PPP 

in ooo 

P- --CM A 



S£»35« 

' O ,_ ^ ^ w 

^- s m e 01 
*" c c c c 

5 3 3 3 3 



A r--" A O) "- 



3 3 3 3 3 



'- CM 
AM 

c c: 3 3 



pod opoop ppopp 

a' ^' a" a' P-" a' a' o" a' d o" o a 

^ .- T- CM CMA^Ar- 

'WAAM 4AMIAMM 

TJ'O'O'O "O'O'O'OID 

CCCC CCCCC 

3333 33333 

pPPO PPOOQ 



ID P -O 
C C C 
3 3 3 



3CM A -- 
- MW4^ 



C 3 3 3 C 



§§g8s 



fi. . '-', A O 
C P '-CM , 

iC cp ^ O O C 

H 3 S "D C C w 

« « ^- C 3 3 O ' 

C CAM ^POO ■ 



«— \M 44 * •— ZJ ^ •— ^— vij ^- 



f^ODA '-'-'-•-'- •- 7- 



n CDI^ A 
«MM(A 



CM A -W 



n" a" p*-' a' a" p' a' o" o o 

- r- ^ ^ ,- SCMCO'VA 



58° 

M A •- 
9 4AM 






Individual Returns/1981 



87 



05 n i-(Dojco 
O 00 '-ON »- 
0> ■V<DlOC0Tf 



O) oj ■- f»- o ^CMOr-*- ^OT-min ^CiiOicocD co^mcvjo) cm 

ocnTfoooi ■-i*-o)00) mvco^to r-ncMtoui n^ooT-»- o> 

n(Dr-_inn (D'-_oqtDo_ ■r-_0'V_too_ >ooo_o>c)h-_ '".*'• •'^."O'* R. 

. _. 0)(OCM"(Dr-" ooffjoi'to' o" 1/1 o r-" oi" couitooim O)" »-" (D »n O)' ^ 

CMoi^h- cDCMcomm to ^ v lo m co r^ f^ r^ m oj^ot-oj (O^ocvjto ^ 

»-•-'- w cNjCTCocon CD en ■If ■«■ Tj »-^iot-io o«ooO'- m 



j-cMinoip) o>'- 



ST* 1- o i-mcgcyo eo ^ oi 



Sr^^tow oO'V'-^co tpio'vr^i- i-a)r^,_ 
ooincNjn incu*-u)c\] <oio^u)cm cocmooco 






- 1- CM NCOCTCTO O PJ ■" 



c\j CM ■>: 



r (O 



rr^ ui^ c\j 



_ _ coeocvju) 

m ooos) 1- 

c\j' c\i xf -c (o' ■«■" r-" m" »-" w" 



<D cor^oi-co inO'-oDV co^-ion^ oi^i^»-(N r>jcoo)0>cp otooiTrro w 

f*- (DncynCM tocvKOT-o ^(00)'~o vnc\ja3<D'- cocDcneocD pji-ointo u> 

r^ coco^oo) cyotor~0) (OioiotocM ncoaocotn meofOeon (D'-moo f* 

^-T maamt^t^ T-"cM"tD-»o" irro)"a)oo' cood'od'Qo'o inoiwd'r-" en »-" to »-' ■* V 

to W^f^Oli- (D-iTCOW OOJO'-I^ h-'*0)'VO OJCMCOi-f^ cocor^i- » 

^ T-cjcjwco nnmcocj cm c\j c\j c\j c\j oir^'-r^r^ ojoj o 



■- Qtouimoo <oonrtifiO) m(Do>i-T- cy^omr^ tocoo^m n ^ o <o ^ o 
•r- iSocyoo <o<D^o^ oop3T-tp ^-^.Ol^h- oinr^mrt w^m^co in 
' _ i^ftpjf^d) r«-i-m'-m r-nwoio mconon ^ 



ai^t^r^ 1-" 1-" to of in oiiri^'^'co o'otonto' ■v'tNim'to^' noto^'^ 
oOh- cdoj^Ot- 0Dt-0)O(d i^^(0^cm i-cgevjo^- coajh-T- 
»-*-cviiNcr) cycncNjmcg c\jcMCMc\Jcg oir^i-r^r^ cMcy 



m mcomi^ 



ineouico pv 
ajasTT c^- 
co lo n 00 ci 



O) ojoo-^coi^ n-^-nT-o cjcointop^ neptocon ctiopjoj'^ lonocou) 

(D 0)mT-»-to i-ojCNj^cy r^cvinwo tv^cooo mi-cjpj'q- oooo^eitn 

CD r^-^(D-9tD oi-cxjcocj -^comcDO) cvjnucoo wcjooto •-i-tO'-c^ 

cy (Do'ajtDflD tDto'cyoDO' i--" eo" i-" ■^" i^" w'cdti-'o'o in'ruo'inoT (Dcjcoirio' 

to e\jif)W»-05 (^ojc^ino) h- en ui (D O) cncpmcoo toi-ocvio omCTi-m 

^ *-tm^oc\j toojinr^'- m oa o t ^ {Dmi-i-to oir^oii/ito oi^ooom 

^-"■r-" ^"r-'njpjCT CO en V ■>!■' ■*' v' ■v" in in" id" oj'o'*-''-"^-" 03'o"'^"i-' 

C\J COlOOiOJ f- 



(D^cocyp^ i-inc\ioco CMtocgi-o p^r3T-(Dco K-vinoor- omooo <d 

~ ^ — -— h>r^^aoQ (oo^ocM h-T-meoT- h-oiinnp^ ^of^'-cvj co 

- ^ — -^ — '". I^. *l ^. * '-CVJOJUHO C0ffiCM»-CO cs 

o> pj^'h-'r^'o' o(or-"ao<D otoo'oTo oitoaicir^ tnioo" 

(D • • 1^ O) (D^CMCM^ O C\J O O ID CO O '^ C^ (D O '- CO 

uio) ojin — ■"" .«— .-^ — — . .~~ .- _.-_ 



eg i-o p^n T- 

- - ^ 1- org - 

cvir».c?) lO-^OT-je ■^.ifico(0_^_ 

f>.' C\j" cm" 1/)" o" 
--, _.-,_ — -- ,_ — ,/**/ ita./'— LU"V"*-J COC0COr*lf 

in o_ in ai_ o_ v_ •«■_ <c 0)_ «-_ »- in a><c co "v r^ oi r^ co o u 
T-' pj cy CO co' co" v' ^" V tt" V in in in o" o" i- i- r»-" co" o" ^" »-" 
cMtoincoc\j 1- 



cvif^ocMt- coajojinco to i~ k c\j o ^ v oo ^ e\j in in r^ r^ cy co<dcmt-(o tp cj ooo^m^ 
ininT-o)0 <-oocoto tooomo »- v r^ m o oicococoo '-corri^m ^ m ^m^ruto 
r-oicym'- cvjotDcor^ mcD-^ajo oO'-i-moi (omotj-h- csjtoooco co ~ 



^ r- CO O) r*- -^ in Trincor-co ^'S-cocvitD f^cDtooico cyeoinr*-cn i-oiDoco 

o -^ cor»-tD^m cococDinto cDcD'-r^cD cuooo^r^ mcoococo c\jcnc0'- 

T- c\j T-CMCUOco cDt^c3>r-r- tom^co*- »-oocdoo ^ r- to » v in co 

of e\j'co'to"(o"cij rjojpJcNjcj eg" cnj eg cj cy cm" eg" t-* t-' r-" co" to" co' co' eg' 



cncococD'- r^^i-cvioD cor-cpoco v-wmini- o>»-Qoom <o 

_. . __ i^cDcomcy cof^or^o cocgcDina) (p»-cocJiin r^r^iccDin t^ 

(0_'-_coc\j ioco_^_csir~ co_tDOcoo) cycM'-cncy o_oi*-_cgo v(DO)Oco to 

ao'o)"^-"<D" fflto'or^"--" eg to" id" CO r-' oi'Vin'oo"'-' cy" i-" co" in o" O) oj" iri o' co" pj 

• vQ^ ooojinco'- QOf*-co(D cntotpcotD o»-a)cgto i-coooi- ^ 

too ojoico^co tomcocoi- oooicoto vr-mffl^ mco to 

r-'cg" ^■»-' eg" eg' eg" eg' eg" eg' cm" eg eg" »-"■•-" t-" t-" ooto'co'co'cM ^ 



OJ'-tDO'* 
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^DO)00)^ 



- T- V in ■^ 

!■' eg" o" in ai 

i-egcMOj 



•C 1- tOCMO 
■^ eg T- ma 
O) O) eg^D^ 
cm" co" cm" co" ■>; 
o r^ o ^a-to 
(D •- eg too 
■*'■*' eg' 0)"t-" 
■^ >- ^ CO 



CM o in r- o '-CMtoooo o)t*-too>f^ io(Dcooo»- o*-cotom inco^coo u> oi cococotoo oiCM'VtDO oun ■* into ., 
9J5PS5 TZ^^^.SP. tCtK?^ 55??i25 t^55?2?2 ^yi'^^— Jfi ?5 ^!!!:?i!50p "^59351: S^Ji'OicM ot 



r -vi^ op^ «n 



CO 00 O) CM (D t3) (onocMcg mcon 



^ o T CO T- moincMO) 
in(Di-0)co co-fi-cgcocD 
'-■*oooco r^'-r^ff»'C 



coco or^tooico OiiO'-oo) 

into" CO* (p (--' (p CO* * T-' 

-^^ - ^- - _a>'- oiftr^tor-- o» i^ 

*^^<"" OCOtDtOO CMOJCDOIO vofflcor^ P> '- 

CM cm" cm" co" CO V ^" ^" ^" in" in in m* to* cm cm to' m" lo co' m' o" co" co i/i" 

cocoincoto 1— I-"— o 
m 



oTor^i^ •-r«.c6cov c6®o^in tnootoO'- 
in" in o)' cm' cm' r-' r-' ^'' r*.' r-' m' eg" (-*' m" ai co" <S} r^ r-" tn" 
• y-atcn '— '— 



nco cMcototooj r^^Di-f^flO »-ooqcmo mincMcoai r^co^-tor* m 
no cotocMtocM r-i-tor^p«- oegtoioo otor-tDO} vococor^ ^- 



i-COtO CMCO^CMU 

So" in to* co' eg" ■v' m" oo" in 



t V inmmu' 



mmcooico ^^cooto »-h-r~coo to^0)0(0 afflto*-^ mcotooir^ co oi oxpcocoO) noicooco inr^r^eoto egtocgr^to cg^cgton ooomcoeg 

tococbeoin aia><D-f cr> cg^'-too) ooi^eocg*- --tDOineg m^o^m ^ in motom^ ovcMOtO cocoinegto ^tococoo tonootT^ inor-com 

cgintoiot^ inco"ceo(D or^inoeo cO'-'^tDO) moocO'TCO of^ococM at to iD'-cmcmt- ojp^vm^ O'-V'-oi inco'^coo mooxDi' — 

to" to" CO ■v' eg' ^' in" co" in to" eg" to" n" in" eg" in^'coV'-" Tftooicnto" inajh-'Vin cm cm" " o^'co'co' ■w' ^"'-"cM'm" f-^'o'-wcoo" W(M"co"eM" oo'o'o"'-"*-" coh 

-o^in'-t ^0(p?<c 5C(e:r5> moioom^ gicoco'ff^D cop--'- «p i- egeocoo ■^incgt^m !£^Sf6^ S?'^'^:;2 «2'-coin coc 



gr^ (OtOCM CO 



■<T (B OT 00 u 

r»." cm" ^-" r^* c. 
omeoto 1- 
f^oCMoor^ 
■*"co"eMr^'co" 
»- egcM'* 



1- 03 1O n tL 
■V CO ^r-'q- 
iriinco'o'p. 
■^ »- 1- i-eo 



CD O) to^^CMin CMh-(0OO coeotooo) incotoor- in^mcoeg oocm'-c 
^ r^ oo^cococM h- ^ O) CM r^ vmto^O) toto^co'- oioegaioo mooinr- 
o »- r*-totOTrr^ a> '^ eg eg m »- oo to ■* »- ■w»-coeMin tsoicocoo) cmco*- 



INN I I I I I Mill I I I I I I I I I I I I I I I 



llllf 



lO CM r-mi^coco coaxotoo 

oo f^ i-coor^tn ^toeocoti 

T- to tototoh-o i-tni^cOT- 

h-T eg' to" to" ^ --" >-" 



Smo) 
CM '- 



momr^o f-- »■ 



omcMcou 

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I Mill MM! Mill 



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r- n to ^- r^ 0)0r-a)co I I I I I I I I I I 
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t-vointo ^.cmt-cO'- 



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l£ I Si l?S I I I I II I I II I Mill II II I 






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o ocoinr^'- coi-oitoto (ooo^m ocMOf^to toto^coy 
o eg» or^tD T-inm-i-CM cototocom V(Dcot-^ oioitDmc 
1- 1- cgtO'- !-• CM» CO cmt-» cm» cocmco* • »-com^c 



I.-: 



I I i; 



I to oiQtor^m oegocMto 

I CM ■*<&• com ■*«)«• ^ 

to*!- T-" eocMO • 



oioomir o) CM 



I Ir: 



CM m •- (D r- tt cMtooioiv ^ko)co»- oicoegcocM eMT-r^egco 

T- (DVi-oco eoT-f^OT- oio-^CM*- O) CM CM r^ »- moinoco 

■■- OJ CO co_ r^ o_ ^_ N- ^_ CO to (\ o CO m CO co t- to »- co ^_ eo ^ co f^ 

' • * eg'^'to' cm' to"' cm" '-"cm"' ^** '-"co»-'* ' r-"inco"v" 



I i< 



I I 



j mCM CM I Ol 



- r^cM •- •- 



It- coQcn t- •■ 
to ui o *- too 



CM eg <o CM 



uJOTinoco 

(OCM'V toh- 
to" ui co" V ' 



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1 s 



SO) ^tn to 
(OO) ■* ^ 
■* r^i-*oco 



»»ego)r«- T 



-(D (D tt r^ OOtD 



to_ cn-^_cMCM_in cM_cMa3_co_cM_ r>._o_tD_OJO in 
to" 0)'r^"m"r-"in' in^'co'to'^' CM"ino"^"i--" ■**o)in 
— _ _._.-. n ^ m ^ V in n m 



501 00 o 01 to r^ »- CO CO 
QCMTi-ffi h-in-^oin 

■" in CO CM K ^ '- CO 



)_co_ tM_^ 

S' in to" cm' ai ^ 
m cMineo T 



(A 



J3 ' 
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cMineo ■» t 
r^ (Ooi CD r^ 



■i-_tn 

CM"co"o"to"cg" 
1^ com 

CM CM 



tOin M 



Oi-5CMto too^mm •V'-oegto ocDtpCMco •vtpcoQco coepm'-ii 
^totoeg mop^egto incMi-ooi offiinoioo ^ Or- S>^ (po)•-^^ 
cgegoeg toinooio ^cocmoo r^cococMco toto^csc) ininaxDU 



coto cMinco-foo coeototno comcO'-ao tnof 



•- CO CD to CM 



'-CM co^uii^oo O'-'-'-co egtocimeo r-'-cpegco r^epS 
1- .-.-.- .- 1-.-.-.-,- tOtOOlCDr- CMCM 



CO cocD^om tooio^o) ininom<- 

o r^r^cocMO) mtooococo o r^ lo ^ co 

in ^H ■*. o> f^. '-, '-. eg CO to in r^ o co eg co 

in" of o" r*-" ^" co' co" tn" <d' o' ^" r^" oi" m" i-" to 

CD (ocotoinco ■^tninin'- cg*-i-om 

1- i-i-CMCM CMCMCMCMcg CM CM cg CM *- 



coinmtDin mr^»-inco cocmoocdco to cm incMto 

gi^ to T- 00 cginr^i-eo inr*-eor^cD so " "■ 

incoT-Tj- '-. '^. * f^. o_ to o_ r*-_ CM_ CM_ cm 

o'tointo'tn to" (D r^" to' cm' iri iri m" co" -r-' 5 



oco cor- CM m »- 



3 at ojr-cor-tD tntor-tO'^ r-o-^.^ 
to T-oiocMCM oncowto otor^tDin inoocscon 
tocMcOf- coco»-0)0 wintDT-"- coi-inp^v r«- ^ to cm co 



> mtnego to 
) to ^rx- to <p 
) 9 i^CMCg ^ 



f-(D i^coegoco ■wo)co'-o> to ^ to »- r- »-in'wr«.r- m^wuic 
tor- coocgtotD oor-f-r-r- f-totooi- r-'weocM»- co»-cm 
I-.-,-,- .- ,- T- ,- T- 1-1-1-cMi- rvtoco^^ '- »- 



CMf-ocoeo 
cor-cMiDcg 
rg*nr-rv CO 



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topo^-tl 
T- o eM_ in a 
co" m" o" •-' T 
■* CMfir- « 
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o ^ o r— 05 o (Dcor- I CM vr-om 1 co^-r-'jco ^eoV'-'T tocM^o* ifl o 
CO -r-co" ^ m CM^to 'en comr-co 1 in^r-toto intop-coto ^cmo)'-* ^ m 
to • ■<- • • • ■>- CO CM '-incM» coT-r-in« mojoiom to^* • eg • 



Mill 



CDQ CM ^r-oio 

CM in I I O) coinr-co ' 
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1-' i-cgrg 



m ™ C 



(O 10 r-tooj^m ID Oi -^ |« r— ojh-o 1 mocg'^to to^^^'— 0)f— m^« 

SCO ^Ol'-CMCM CMCOO 'to »- Q «■ O I P^ tO i- ^ O P«- CO tO CO CO o ^ r» t- • 
__ oi_ • cg« into toeM_^cg_ co_ ^fttor- egooin^co ^,'-.f^.co.« o_tn« • 



Mill 



CD coocoin eg 



CD CM ■^ t-oir-Q i-(D'-into t0'*05'- mr-m-v* * 

CM o) I I to T-o^o ' OJ 1- r* o) o f-oocgeo(o o^-h-T-* o 
CO -^ CO ■*Stor- mwtoco ■<-i-r-a)eo oo)» • « 



oocom eg 



0)r«. (or 
CM CM 01 1 
■•-COO) CM CO 

'-"t-"' cm'o" 



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00 opo 

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in" o" o' o" in" 



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c c c c c 
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CM CM CO ^ in 



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88 



Individual Returns/1981 



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ffl f*- m ■v ffl c\j 

m o ^ oi If) o 

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tom • '-£»• O) cnc 
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t^tn V m (O in c 



cNj cNjcocoro 
■*" ai -^ 



eot- f-i 



(O^incocn tococMOto 

cocDVUir*- kn^ir)C\j(0 

CO o »-_ co_ ■- pj cy CO a) CO 

in co' o in in ^* en ^' 



»- c\jm cy ^ 



M 1^ to cNj a> o> (O oo CM a> o cvi mr^voo oxdo^co '^{Dcocood ^ o v o t- 

— in ^ o CO in o> iDO>r*-oco cNjocointo r*-r^cocoo <dcm'-'-oo <Dor--coo 

ij '-vm«-c\j r-cMOino tooooco*- •-f^O'-co cooovin>^_ inoioiioh- 

ci> * * * ^' cm' r*' r*' ^ (O oi ai ■v * ^" (O iri m" cm" ' lO cm to" o oi co co r-- co »- 

• ■•■■■ * • •• •- CM ^ CO CO CM CO *- 



CM O) O) o CM mcM^oo mcocotoio ^ oi •- cm in ^ cm r^ o •- 

•- in r*- O CO ■^(DCDifHD to (D O co O CO (O 'I CO C'J CO 0> (D CO o 

0)_ CM o in o in rv._ 00 CO •- co o r-_ 0_ to o <o co co r- co cd en m r*- 

r^ CO* r- (D cm' co' ■v' ' 1-' iri iri 'T cm" * in cm' co' o tn co' co' r--' co' •- 

• ■•• •• ..... .-CM-CCOCO CMCOi- 



CD CM r- -"J T- 
CM r- O N- O 
•- ID in ^ (D 
v' t' r-' en' cm' 

»- CM — — < 



r^'V'-cMO "-mh-oto cocM'-^O) r^oininco inin«-^o> «-tO'-(0'- <o 

o o CO O) in h- CO CO 00 ■- ^cMf^tOcD CM (D in CO o o CO in CO ■* co o oo cm v ^- 

ocoojinv »-0)'-(D<D '-ocO'-^ ^cococM"- CO in in ■-_'-_ 0)»-_^_0) ^ 

CDIDCM<D^" fflCOCMI^CO O'^OOCMCNJ f^f*-0)0)10 CMOOCMCM »" 

.... .. . • •• CNJ CM V CO V CMCMi- CM 



0> T- CMCO 



cDOxoou) CM ^ T- ^ cj> cDin«-ooco h- h- r- CM r- co cm to to •- r^ cocmojOoj 

O) V CO oj '- omr-cDco cMt^coino f^ cd cd cm o h- o r^ cm ^ o> looicocoa) 

r-.co«-cDCD r^mcO'-^ inooo*- (Dcmo(D<o oioi'-'-o to "-incor^ffi 

cm cm' cm CO ^' in CM* cm" r- co' r-' -a-' co" cm' cm' co" r-" oi co' in* --*cocmcm" w co'o'Vi 

• ••• ••• • ..... tMCMtJ-CO^ CMCM'- n CMCOCMI 



cDcoino)"- lOininoo cor-.r--'«r-- eOTTt-com coincocMco cocoin^cM 

^inCDi— V ^OlCOO"" OJCO'^lOO) OOOCSO CMCDOJCO^ O"— ojcoco 

•-tncMcow cqcMOco_r»-_ moioicoco o to_ cm '-^ '-_ QincDtni^, ooa)_^_io_ 

* * cm' 1-' cm" ^-•* r-.' f- Qo' cm' O) ■^' ' cm' cm" iD* co" iri cm co' O) (o" i- ^-" »- o oi co o o 

..... * • "-cMiDcom coinco^»- 



cn CO CM CM CO r* (dcm^cocd cocMf^toin ^T-cMcoin CM"Ta)cocM iniocDcocM v coiocOt- 

co • T- in • O) •- to to CO 1^ V CO ^ ^ CO ■^cjitoooo co in o» oi -^ cocococoo} m mcMoar 

■- • CO o mcMOCOco mr^oicqco '-_cooo_o^_ cncoincoto h-_ en en t- to tn t^.tof^- 

in --" CM* ^* co' >-' CO cm' coV cm' cm' co n-" ^' cm" co' tN." co" »-" t^" ^' meo'cooo » r-'r-'ou 

• *>.. .. .. T-cMCoeom cMineO"--- co cm cm cm c 



en ooi-cMi-n t^oomcocM i^cm^^cd v m ■* m ^ cMCMr-cor- tD'-555P "* 

T- OT-fflco^ o>oDcoeoo oicMCDcoco cor^co^CM cDO)Oii-r^ oi(DOooo> <o 

»— CO of*-cDr^QO '-oimoitn coooof*- ooocococo ocm_o_p--_^ cnM'_cDOco_ o» 

T-' 7-' co' co" '-' r>-' (D <d" cm' cm" V oo' co* co" co* to" cm* in" O) cm" co" in •- co ot ■v r-- -- n- co •- o 

f...... ...- *. .-• CO^in^COCMV-^ CM 



coomcMf^ .-o>^r«-CD inv^incM eoo^-oo^ vco^*-co r^ocococo ^ 

W CO CM ■V 0> CM ^ © CO •- O m CD T- CM CO OJ tO (O CM CO CO ffi O O 0^0)00 0) CO 

. . o)» in cocoinoico r^moann »-incM^co v_0)vcmcm_ "^'t^'_oco ^ 

--* co" CM cNi' CM CM ^" m" cm" CO K cd' om'ofcMCo" <-" o in o) co" r^*^"r-"co^" n 

. ...... ... 1- • • CO ^ in V CO CM n 1- * 



mmcMCM CM 
o) in in CO s 

CM_(DCM_CMCO 
coco CMCOC 



II 

So 



I I 



IS I I I 



O) CO ■* CO O CO 00 CO h* O CO CO CM CM CO 

CMCMh-OCO r- (D »- CO CO CO T CO in — 

r- CO ^ •- ■- CM in o en o o ^_ f~-_ cm co_ 

• • * T-' * * * i-sT CD co' cm" in" co' •-' ^' 



I l: I 



eneo'weoo co co cd r>- o cdcO'-cmco 

cMCMh-ocD r^ ffl »- CO CO covcom«- 

r- CO -^ f- "- CM in o en o o v r- cm to 

■ ■ * r^' ' ' r^'coeo cm' in CO ^"--" 



n CD oi O) ■ 
Ot r- CO r-* 

O CO CO CO 



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CD kfic\ji/io.- i/iT-T-r-^ T*.d.-(Doj mr-ocof^ cowincooi oiocooocy 

i» kfir^r^ouj ^amr-to mcyt-tor- r^-coincM to co id ■v i/) <DaotD(D<o 

.- c^J^■coJ^ ■ — *. — _,^ . 

-"--"--" --'tvj c\j --" T-" T-" .-" .-".-" .-" 



I I I! 



coencDcoo oieocoeoo cocntor^O) cMtocMCM-- cnocMOJtM 

CM^Oot3> oco^O"- cor-coo"- ^ '- CM CM r- in in CO CO to 

CO .- •- ^ in o m f*- m o) id co to o m en to to ^_ aj <n o v •- •- 

' • ' T-" ■-' co' co' ^' cm" cm' --' 



Ssb 



O) O) o •— to 

tD ID CM CO to 
CO CD_ O) ^-_ ■-, 

tM* r-' r-' iri cm' 






O) ovintoco r^CMcotof^ 

o ^inininco •o-cooooo 

(D -- (o_ r-_ co_ "-_ ~ 

1-' co' in co' en tt 



tocomo ^cn^cDO cMOCOcoto co en co oo co ia at 

^cooJO mcM^oo i^oJCO'*^- co en en co eo at m 

00(0 f*-inr^o>r^ ^mo)r>-CM O'-tot^tM ineocncDCO t^ r^_ 

o* <o' ^ to cm' o oi' cm' t^ cm" 

o) (^ en V ^ »— 00 



I I i; 



ocMinocNj ^ojincMV tjicocooco t- co o •- co cMCDCMcoto in oitninO'- 

cotOT-coo -v ■^ ot-^CD cMoocDin»- cooinmi- r^cMcncoco ^ vO'-cmcm 

r*-cDCMCMO oi-fOmcM eD*^»-f^ tO'-oicDin ■wmoitoco r* "-or-— — 

co' iri CD ^ t o>' ^' to od' en r-' r " 



<0'-»'-CMlOCM*r-* 



CO o CM ^ in o r^ m CO to oincocMin eo r^ v i^ cd 

i-in^to^ cMCM^i^^in r-~coCMinin in^-in^-r^ 

»- CM •- • • r^ • in •- CO T- co_ O CM en ^ cd in co in 

' * • " • ■ • ^ iri V O) O) r--' iri to' iri CM* 

eo CO ■- in CD CM 



•- r^ to CO o» o CM 'fl' in ffl in 
* iri to' r-' ai r^' iri co' iri cm' 

coco •- in tocy 



^ai 



to '-■VCM 'to to* CM 



.- mKoocMin co»-»-cMin --oooDto 

to T-^como Oi-^ ( — 

in to in a> • ^ oi ^ i 



s_i 



coo ^ to to 

_,, _. cDintoiDin 

in to r«- in CM CM •- CO in en 
to" V co' cm" o' in* eo' m' cm' 
CO coco T- com •- 
CO CM cm 



mr^co I CO cM'-'VCMiD cocoenoio oitco^oo ^ 

»-«-0D icn co^incoo ocor-CMr- ^cnrjiom at 

cDino) CO cD^'W' in CMcotD«-tc ocncDino> r-_ 

T-' r-' V o ^* oo' iri cm' iri cm" « 



CD O) r^ CM to 
■- to r- tn to 
^ CO inf* "■ 



CM f^meocor*- ^ o cm m co en t- m cm ■«■ cd co co O) ^ m v to >- co <n co en co en eo 

CO o>f~-cO'«o CM oo r* in •- cm co v co in o i- en in ^ co m o i- >- »» m in co .- r^ 

CO r- o o r- o to to tD_ cm_ in r- oi ^ co_ en t- tD_ o_ en •- cm co en e\j co_ *-_ ^_ m tD_ '-_ eo 

'-" 1-" co' cm" cm" ^' o" CO f*-' r-' CD* to f-' to' co' ^' co' r-" oo' cm r-' ^" iri r-' iri iri as" o cd i--' ^" r-iT 

r- . • y- •- »- cocmt- f. r- r- en cm cmcocoo^ ot 

T- T- ^ cocooimo h- 



O) moo^cM inoinineo incoojr^cM oeocMinr-- cowotDO) ^mO'-in 

w i-CMincoto inoin'-r*- ooir^'-'- *-coino)ffl tooinm'- coto^aico 

■^ r*..-r-«-eMco ocm'-co^ ineocooiCM ■^intoino cor>---coaD cotDcoino_ 

^' * tM* ' ' co" o' eo' iri eo' iri co' iri co r^" •- i*--' r*-' to' cm" to" eo' co iri co" ■v' t^ anD r^ v 

ifi . ,- . . ^ 1- eo CM -- tor^r-OJCM cmcmcoo^ 

•-'-V co(Da>mo 



ai o T- ■•- a>r- cococoocM cm i- O) cy r^ oo co r- to o ocococmi^ h-incomco cm h- 

co ^ CM to tM eo ^ T- tM r* *- incMOi^*- incMcoeoco r>-CMC0r--o o ^ o o> in in in 

CM inoom^ r^cD'-co^ cmcoi*-oo or-coe\j«- kcm'-cmco incocDinto »- to 

_' . -' o' eo' o" lOotD-tfco" r^-'ooeo'co"'-' e^ co' 

.- ^1-^ tO'Vr-iDr- cov'- n 



of^ ^CMcooto to T- in r^ CM 



3 r>- CD T- CO in r^ CM in o r*-«eo(00 oo 

r TT ^ Tj- CM minooat mor^oo m 

0)^00. tov.in^"' ■" — — "'" "■ 

r^ cm" >-" to" »-' a>" to IX 



lOOJ^^m CM .-tO"-^-- 

_. _.,_. , _. intotpom h- cMCDcovcD 

CO a> o CM CM CM o CM CO CM CO -"f o o y. ^-. <0 lo (0_ CM 00 i/i ^ m o 

co" eo' cm" to' --" ai f*-" en' cm' en cm" en" eo' co' oo' ^-' oo' co' to' — ' o cvi ai ^' »- iri 

■- "- coeor->.cDr^eo^'- ^ vinvino 



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1^ T- CM in '- 



a« c^; 
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c ^oo 

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o o 



Individual Returns/ 1981 



89 



iD'-cjh-'- r^intooto (DintT)'- o o y- ^ c 



,,.,. , ^ _ _ .-MO) om-fl-c^TT 0)0>inr*-r- 

ocMfflO co^cnno i— •— ■vojoj r~ <d Oi 'V n h-r^oDOioi mr«-r^eo^ 

CD i^toooco in'-T-i^r^ ooov^tn cMo<0(Ocn 'O^.^®,'^, ", ^.^.*°. 

r^ -^"iffOOCO COtO^-'O"— 1— COtD"-'- "-^T— O)C0 OlOCMiflO) OOJOlf^-CD 

o cyTfr^co c\io>e\jr^o tmnwr^ ocO'-oin c\ior-'-to os'-oi^gj 

O) ^ 1- ^ CM CM m D C^ t^ C^ CO V CO ■«■ ^ TJ- *- ^. '-. IJl ■*, (O CO f^. O <75 

cm" cm" ■«■" co' in cm" tt" cm" •- '- 
n 



in CO CM CO •- CO ^ O) ^ ID in ID o> o) CM o) O) CM ID CO m CO CO "- in oiotO'-'^ 

^^coCMoa oitooo)-- inoior-r^ cocMintoto cno>cMv^ (Oocym'S- 

CMtor^cocM_ omcococo T.".'^.'\^. '°.®.^.^-^. ^-"l *".'\'^. '^.^.^.^.R. 

* T-" o" ai cm" o cm" o' co' co' cm' to' ®" in" oi in" to ■v" rC in" cm" in" r--" cm t" oi' co" oi" r^" »" 

■- (M 'd- r^ »-h-0)-^(0 cococMCMin CDf^ocn^ o co m o cD r- i- O) cm en 

■-'-T-cMCM cococococo coco^coTT ^o^-in^^^ cqcor-oco 

cm" cm' V co" in" CM ^' cm" --" ^" 



ajinin (D '- 

^a-mco «3 (D 
O) CM CM CO r*- 
o" ■t" •«■" O* r-' 

CO CM CD (D CM 

CO -- r^ ocD 



O) r^ CD CO O) in ojcm 
(O -VOI^ CM '»■ ~ 



O) - 



o r»- ojco o V 



eo(D(Oino toco^ooco ocoi-coco cD^^^^to^^ffl cm_cm^_o^'- 

I*-." ^ co" ^" CD (D'cooiinr^" to' m' in" o co" r«-"co co m to o co to oi co 

CO in CO o CM o ffl in •- in omf*-(Din co in »- »- to i-cor*- 

m (D CD r*- r*- r-^cocotoin tDinininin ^ o cm oiin vco 
cm' cm" co" T-" --" 



f- CO 00 ^ r*- "ff o CO r*-. © cD'-'-ocm ^r^r^om ocooiCMf*- ■^cocnr*-'- ^ 

coi^ojoco ^ to O) o en cocMtomr- f^V'-coin ootor^-cn tooomcncM r* 

• CM — coo t^^^-^cMCM CMCMOicoin cofo^.'n^. '^.'oincn— o^.'^.o.'". "*. 

■^r" cm" 1-' o —" o '-" in" co' i^" ai co' co' r*-' ctj cd" r^" t^' r*-" m" r*-" to' oi' ■^" o" to" co' tn" co" o 

tocMOS cMr--oina) r*-incoCT>^ cD'vtO'^'W "-coooto T-cor-- o 

— —co^ inintDcoco tDcocomm minmioin ^o_cM_cnin ^co o 

cm' cm co" '-" »-' T- 



r^ CO TT CO CO 
CO OJtDf^ r 
co" in" cm" o •«■' 
in in CM in CM 
in CO CM COO 
'-' co' co" cm' cm' 



O CO CM CD O O 1- CD OJ 

(O T-T-cMcoin -^i-i- 

c^ to CMin'-O'^ ~_"_" 

O" 0> to" •-" co" Oi -^ O CD 



»- en CO CD m O) or^^-r^cM cMinoicoin ^CMcocDin 

■«■ CD CD CO CO ■V O h- CO r^ O) O m O CO ^ to CM CO CD 
— ~ ~ — — ^CDCM^TtD ^ 



O CD CO O) OT ■'T © 

' _' to CO* »j cd' oi 

CMCOCMCO cococomcM 



•- CO CO CO O) o T- to CM t^ o o (D f*- f*- ff> r>- to ffl — CD CO r^ to OJ CO r*- in o CM in w .- ■^j- 1- ■ 
_ CO coo^ocM coh-iD'-'- cooicotnto ocMinino mor-com en ■<? co »- o to v co en c 
o Sj CO CM ^ T- — CO CD »- CO 1- CM ^ CO T- o) o in r-~ in r^ to O) co o> '^. '^. '^, w. ^, '".® °.®. ^1 ^. 'S' to ffl ■^^ o Q. T.Q' . 
*■ ■■ * --*co"o' oi cm" oo'^-'tt" o to" V— in encM'enoco' cm" •-" co" cm" cm* cm" -^i-" o" to co" u» o" f-" ^" cm" oi 

■ T- T- »- <- CM tOCMCMinCM CMCOCOVCM tD h- CM O tO CO CM O lO CD ^ CM CM CS CO CO 

•- T- CO CO ^ CM m ^ •- — w T- -- »- 1- ro 



ococMco tninr----- cotD'-r-co 
1 -iT ^ CM r^-^-tOi-h- iDCMOinco 
-cocof cMin-c — »- 



r-, CO »- ■r- o CD —00)050 00 CD CM o o) in oi <D o -^ ^ V in o O) r^coiococo 

o ^ r^T-cocMO —(ocoincD T-o)in^o cor^'v^m ococot^r^ h-ocococo 

— O O CO P- <3> to — to CD CM CM O) CM ^-_ O 0_ CD 00 CM O — '". C^. O. W -» iO O) m ai CD 

o" o) cm' V ^' OJ in" in" ^" co' o" o o* V co" oj O) co" o' to ©' cm to oi — — cm to ■^ co ■- 

in CM CO CO ^ ^- tD o CD p^ r*- CO r^ r^ in mincDtoin cmcdi^coco i^ r*- cm 



CM totocjj r- CD 



,w — .— .-vocDOi (D — OJoeo cocMinincn mcoo — CM cocM^^m m coenmcoco 

-cocMOCO 00 ^ CM ^ o in CM CD r- in —"-tocnTf encooom h-coococD in ^ ^ — m ^ 

r^ in r*- r*- tt oi to id cm_ — oj en co_ ■» o_ r^_ cq eo co o_ a>_ in — »r co cd_ in 0)_ cd_ » h- oi o_^ — o) 

co'cm'co'o" r~-"co"— "<o' — "cm'—co'V to" •-" m" cm' m' cm' co' m" to" oi cm" co" ■^" co" —" *- o"r^"cM"5en 

• ,- ,- CO ^ ^ eo ^ h- to 1^ to r^ m mmincDin —to^-r^-r^ r*- h- cm ^ ocotocncM 

• cm — cm — '- n CMCOCOCMCM 



o tD'W- ocn CD — CD — TT cooin- en tj-oO'wcmo) cdcm — ■wm cmcocdo'-t ^ to ■■j-cm'^cocd i^cmco^^— o^rrr:"^ StPigfSI^ S'"^2° ^SKl.^fe 12 

CM CTinocMCM ^^oco'-s-- ■■TCMco^r^ -ijCMr^cDcn inCMco'^ro — oimioco o> — oi — incMco ^-cd — 2— ggicoffltfi (»r-(Dtfjffl '5,';;2J2r; 2fgEy£2 ^ 

r-. Sh-(DCM— r^cD«^— cocoincDCM — eoeneoco tnr^eo — ■v oj-^r-cM- ui o tooDcoTtto oitD_^incno_ oeC'T^cqo) tD_-<TincMcn intD_tno)_co ooinoioo,^ o* 

oo" ■■rcnVp^'co" r-" co" o>" — r-" m" •«■' r-' ■■a-' in V n" — " oo" — " co' — ' < o" in" ■« o" m" co" tn w to" cm' — ' o>" oo" to" SSy'^rrir: .'SSiS'S;^ S^i^S?2!5 ""SSPiSiS J^SS*"?? S 

o> S-S-^in co^- — 0(-- Trr-o)- o to-cooico (^■cocoo) ojo-^ — o f^ i^ • • a>t^ tocnmcocM toocMinin cm^o-^oj '-,"*o=d^ S;S3'~*^ « 

S — inffl — CM TTCO'-TCOCM CMCy — (MCM —coco — CO CUh-CnCOCO co — -W- — '^ ■*tD COtDCOO_— — CH'-.^.'-. '-.^.™.'~.^. '".^OCOlOf^. tDO'W — — « 

^ r^ -r^ ^ ^ ^ ^" ^ ^ ,-'»-' W ——"—"——" to" iri r^" co" cm" — (P .-—— — — — .-—.- 1- r- T- CD m r^ CO CM — to 



— o) CM r- to 

CM — CMOCO 
CMtD ^ 0_tD_ 

co' ^' h-' — ' o' 
CD — CM com 
in co_ — CO — 
V co" cd' to' ai 



Bob 

i 2 



..DO) cMr-'-rr^co cD'wcmco- cMr-CM^to co — en — co o r^ co^cooco fflcoooxn to — ^tficsj JM^cocMm rLr: "^i^Jp ^?2iSS 2 

,,,_,, ,„.Meno cotfir-cDTT i^-CMtototo m — tJ)tD— — cmcococo « en coor^cocn ann-^in-rt cmsS^*^ °'52'5S C£^"^rt: ^"^GSiS ^ 

_ r^bcnoo -^SiincocM cotoojom incDOcncn oojcytDCM tocnmoqcn ^ o_ toinoojcD in — ■ccmco cococo_cmi^_ cMco_cntqo of--_cD'^"<T oi — -^cooi ■«-^ 

W rn in* in" in tC in" rr" en" r>-.* ta w" — " to" oi" r^" O) co" — O) oi o" ^" oT ^" to' iri in" ^" CM fC r«." * in (D in" in" in *- in" co" m" — co" co co o co »- h-- O) i*>- ^ — m cm to co m -* cm n 

S nS^^£ SSSt^S oSS-Eo 55oSS 22Sno SSw^ K . ^-j-in moococD 5;otcm©3; wcm^-^^ SSt;'^S ®'^'^ t 

CO CM CO CO o CO 03 r- CO in m tt cm o o cd r^totD ■vt m o r^ — — — — »-;. in c oq eq cm cm_ eo_ co_ — o_ en « f-. cd_ in -^t ">t T. °'. '^. '^ ° ^ ^ ^, 

cm'co'co'co'cm" cm" cm" cm" cm" cm" cm" cm' cm" cm"—' T-' t-' t^ -r^ -^ to"in"in"cM'— " « — '— — — cmcmcj cmcmcm — — ^ — .-^^ eO'wincM- lo 



CM — CO — CO 

r^ cor*- in CO 
eo_ o_ o CM o_ 
h-" co" o' ^' 
r- O) — — o 
CM in CD o> o> 
in co" o" r*-" o' 
— — — CM 



o cntor-oo r^oir^vm cmcmcmO)od ^to — o— otootoo r«-incMtoa) 

o o CO CM CO ffl — 1- o CM CO o) o CM r* — CO CO in o r^ incMcov^ inr-oO'VO) 

V o CM i*~ CM in — O) 1^ in O) 1- CO in o — in to cm o> co co ^. '". "^ '" — '" — '" " 

ai tt cd' in o" cm cm" eo" o' cm" r^" cm" cd' cm' to' in aS cd' in o' o' cd cd in — to co cd cd in in 

m (OCMOtOf^ (DO>incMO cDOCMr*-co — vr^^tD ini-^r*-cD incM-^r^r-- 

(D — in en — CM ^ CO ^ CO eo cm_ cq cm_ cm cm cm eq to cm co ^_ en cm_ en cq — co_ co cm cm 

T-' — — — — ' — — —"— — — —' — I- — — — to" in" O) co" co' — T- 



eo h-mh-CMcD eoeor^- — oi- rococo r^ — ^cnco coco^-cmcm co ^ m cd cm ^ 

_ _ -fl- CM »- O) CO o o CO r^ »- CM ^ o> (D r-' CM i^ovotn wcMOicoto oi — incDco oo 

cDcotor^ r^ CO cooi^cmco o>r^O[^in ©incor^eo — toouico r^^oji^o inoinco_in ot^ 

cm" cm" o" cm" to OJ v" o" CO m" ^" — — — o" co' to" co" oo" cm' co' in a in co cd eo ^ ^ in to 

• • — oco cno — f^ tncoin — CD iooocmcocm r- — cm cd m eo — v (^ r- g» 

into C01^0)0— — CM — CM— "-CMtO- CO CMCO'-CDCM i-CD_COCMCM O 

T^ ir-" ^" »-' T-' — ' — ' »- »- ^ .- .- to in" ffl" CO eo" — 1- h» 



coin — ^ _. 
CM eg CM_ CO to_ 
to" cm" — " eo' cri 

CD ^ CM ^CO 

CO (3) co_ in — 
tt' to' to" co" cm' 



c " 

E £ 

>. " 
n 

a 



^tocDO^ cMCM^cotM h-o^eocD oi^oiCM— r«-o — (DID vf*-^ 

cnoDCMCOf*- C0O)O> — CO r«-V — — cm (JOtOCM^- CMOJ'VCMtO CMr--'- 

o 1^ oo 1- ^ ffl CD CD CO — CO o> O) en ^ co ^ to 'T cd_ in cq h-_ to ^-_ cm in •- 

(D oi — cm" ^»" h-' — o — cm" O) 'f eo" cji to cm" to" r--' t-- — co — ^ — v co in •■ 

^r^f*-oo) ^coinoco "ff — cyr^- ojco-^oo to^cotocM cor*-^ 

cMcoco — 00 o>r--0)tDin veo-«-oo) r-coioinin cd — 0)CM_tM_ cm*- 

CM"co'co'to'cM" CM CM* cm" cm" cm' Cm' Cm" CM Cm" — " — "r-"— '— '— Co" in" in" CM — 



■f en to — * r^ r*-cMcoo)0 int^cDf^w O) — in ^ co O)i-^o>co oiotoor^ 

r^ CO i^ CM in to cococncDco coincMco"- ^ — cm cd m cM-^incoin ^ojojcocm 

o> CD — in o in ^ ^ 00 oo O) — id o co in — oo co — O) cm_ co eo in — '^. f*-. oi in — 

rC ■ T^ tf r^" r-' eo' in to' r-" r-' co" — ^' o" m' to' o' co" in* co' cm" cd" o' r*-' ^" — -a-' o' m" cm' 

T-imnr*- cm — toto- coincoveo cDcotMcnoo — — idv- cor^^ 

• m O) o) O) CM CM ^ eo CM o o (0_ f^. to co ^_ ^. <o •-_ en cm_ cm cm — 

— — — — "cm"cm'cm' cm" cm cm cm" — .-"—'—'—'— fo'iriincM"- 



h- CO oin »■ 
tD — f^ — r*- 
® '^. ° f^, *0, 
o" V [*-" cm' co' 

— to 00 CO CO 

^ cooo — r^ 
m" co" o" cd" — 

— — — CM 



I I IS:^ ISS IK ?£ I I I I I I I I tS 



I I I: I 



I I I I I I 



III I II II 



I I i: I 



mm — 



a a c - 
■6E 



I I i: 



I I II I 



(DO P*- OO O 



s_s 



CO CD 
OO) 


s 


COO 


CM — 


r 


— CM 



III Mill 



I I i: I t 



in CMmco-ij-co cmcmcocO'W 

— — ^cor^to otomcDcn 

O) (D cD_ O) (D f~-_ "^cqcn^f^. 

(d' m" cd" r-' CO to' cm" co" r-' co m" 

— in o CO ^ — o — CO 

— — CM CO CM — 



I I I 



Mill Mill I I I I I I I I I I I I I I I I I II I I I I I I I I I I I I I I II I I 



__ CM incor^cOT — cmcmcmco 

to — or-h-oit cootor-- 

^ O) to o_ CM_ r^_ (0_ cD_ to m_ tD_ cd_ 

in" m" in cm" — ' to' en en o' r^' o' 

00 ^ o r- CO TT ooor-mo 



Mill Mill Mill Mill I I Mill Mill Mill Mill Mill Mill 



I I 



— ocnr^OO — cm to CD CM 

— r^COCMtOO CDh-CMCDCO 
"!r..CM — CMCO»»«« 



Mill M 1^ I mm; 



I I li 



Mill I MS I mm; 



OJ o CM OJ co^ 



. — in — — o — 
OJ CO cocMmo ^ 

C»j — COCm'co"" to' Cm'cO — — CM 



"■sg^g Mill 11 IS 

■^ CM — r 



I mm; 



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■vmco — 



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c ooo o 
■ o o o o 

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o o cm" CO* ^' m" 

t: o(^c»t/}(a 

O) o i_ ,_ w i_ 

■O ^^ Q) d) d) 0) 



o o o o o 
oo o o o 

CD 0_ 0_ 0_ Q- 

cD r*-" oo" en" — 



oooo o 
ooo o o 
o_ o o_ o_ o_ 
— cm" co' ^' m 



oo o oo 
oo o o o 
o o o o o 
to' h-' co' en o' 



- — — — — — CM 



0_0_0 OO 

in" o" o" o" m" 
CM CO 



m Vi Vi ffi ffi VitfUfHAtfi tAt^ifiVim 



oo" ■ • 

OOO"- ■ 
oooo . 

o.oog _ 

O O O '-'- m ™ 

o CM m — S: *; 

Wl«l« o o 

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^ jTstj-dtj -d^dtjxj-o 
— "cccc ccccc 



30000 OOOOO 



CCCCC 

3 3 3 3 3 
OOOOO 
OOOOO 

o_o_o_o_o_ 
o" — " cm' to' ^' 



3 3 3 3 3 
OOOOO 
OOOOO 

O o o o o_ 
m' (d' r-' co' en 



ccccc 

3 3 3 3 3 
OOOOO 

OOOOO 
OOOOO 

o" in" o" o" o" 

CM cm to ^ m 



w 01 0) 0) 

TJ C C C " 
C 3 3 3 O 
="000° 

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Oo"o"o'° 
m o o o "- 
r- — CM m — 



oooo 
-oooo 
. o oo_o_ 

o cm" co' ^" m' 

I- 0(«(««« 

O) O 1_ 1_ ._ L, 

-n ,_" CD (D (0 Q) 

g £ 33=1=) 

:=• T3000 O 

H C OOOO 

™ 3 OOOO 

O ^ ^" cm" co' ■w 



OOOOO 
OOOOO 

o o o_ o_ Q 

id' r^" to" en — 



OOOOO 

OOOOO 
OOOOO 



OOOOO 

OOOOO 
OOOOO 



— CMCOVm CDr*-<00)0 

— — — — — — — — — CM 



CCCCC 
3 3 3 3 3 
OOOOO 
OOOOO 
OOOOO 



ccccc 

3 3 3 3 3 
OOOOO 
OOOOO 

o o_ o_ o_ o 
m" (d" t*-" CO* en 



lfiVHf>*fi*ft tfH/tyifAlfi 



ccccc 

3 3 3 3 3 
OOOOO 
OOOOO 



OOOOO 

OOOOO 
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m' o" o" o' m" 
CM to ■^ in r-- 

0) O 0) 0) IS 
■OT3-OT3T1 

ccccc 

3 3 3 3 3 
OOOOO 
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o' m' o' o' o" 

CM CM CO ^ m 



oog 
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o ooo 



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0) 




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Ei^m 






a 


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o o 
oo 

oo 
m"o" 

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^ooog 

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Oo"o"o"g 






f/»t/3 £ , 

S CO c ' 

■OT3 C I 

c c •_ 

3 3 O 

^ OOO ; 

3 O OO 

3 O OO 



90 



Individual Returns/1981 



SaopT-sa r^cjioh^a) ^(Qosqo ^^^tf>® T-motOT ^P5)(poi a)»-incpp ^annr^cvi wm^'-to vesio^op r^oox 

5^<»r^5 r-ar^n\n nSinoo ■^a)®>o»- coO'-S'^ •-oo*cnj «a>cM^iA lA 5 cj ■* m cJdwO^ '-t-ooi)^ (p--oo( 

<D^_ci«>rt ^Soeoo) f*-. ^. f^. *", ^. '^.^.o-'tn (Mo6-v©(D oi'-cjojv^ ".^.^.'H'^ '^,*".^,* ''l^^.^.o ^,<onr^iA oa>tDi 

m cocJiao>cm" a>Vo--"a> ^"g>V^-'a> oTcnuimw Vp"(D^'V pjint^"--"^' oT'-'otpco" Q'tp^pior^" cNja>oicog> mtor^-vai cni^'cyt 

^ r^«(p»-to Qinmwv *-ort(55 moi^no QwcgO'- otiof^flp*- f^'-'-Q* lAiAap^co 0)<Dina>cvi ntoooop a • r 

g •» cy »-" N n 



bJ. 



I*, h-iotovcst --vfflcnco cMocDcoo a>»-(o--v m>i^ mr^ ocdoob'^ oW'-^cst T-o>«iftO ino>o>jo>o r^wtpvn oxprxc 

SCMinaiao mr^aiepo ocnjooi^ <o-v y- ini^ idoj^cmq tscsKDcna tocooaar^ cnoj^^a axDnaoe o^mcoo ^5c\jS 
Ah-CMOin oocMiScNj r^tnr^ 0)0 »-fMC>ja)0 r-ortoiS ««>m^-o •- oi ^ o co »- v (c in m cooa)»-v CM(OtA<or^ jn«^»- 






"inn (M ^. 






>r«»t5cg«- ajf-oJO"- "-h-aocya "-^c 

SAcgcp r»«D<-iACM i-r^spn m>nc 



bNor- mm 



c« pij*-n w 



(Oh 



I I I 



n^o><P5 mcMUicpm neo»-r^(Nj Qr«.io*no 00c 
\e)^T-AA nnn^r- pr^O'^r^ Qa>'«h-p ootot 
kAQp^oi cocvjcMcjob ^fflin^ui owrtcsjn »- h- h 



<p ^ p'vegtpcM csir^p<Dm o-vpi-a 
01- ^ uiom pai«2cM Intpc 

T I f 1" ^ I ' I ' ^ I 



Sw'w" I m 

I.' 1 



S pc<iSa3 obpov 

c* 10 (o" m" tn « Q* oj* h-' cm" eg of o' cvj K ■* •«■" «> oi <p O) » 

10 cO'-fcOCM'^ eotn ■.- v odnco^ ■«■*■«■* m 

f. « •- ^ 






(OmtnpQ Q*---cMO) pr-(^i^<p (paeo>-9 cO'-CMtoO) psmr^cj mc^cr* 

r»ro(9«iA ino055a> cnfyini«^ ^-vpo* niD'-CToS anaanui cp'<-*-ai 

coifto)**- cyf-ortoq «a)'*<»'-. 'HT'^.T*. ^o.".'*'''. i^.oS.PJ'wtn a5n« " 

cyoo'-'tpio cg'tpp"'-"* ojr^'oftuio" iooDm"*T-' p"in (d 

tf)c\i5*^ cn^«'W p) f- ■«■ ^ ^ h-S--<D •-• 



2cj(M<0(p*A pacMSO <pc>(>j(pa coaotpr^ amtc^tn -wincpnui '-«-n<pn ioio*->-r>- r^ps^p nr<-^n<c o> 
•-cvjn^n vmspcM^ ptnpintn r-ooon oxonoh- potA^m i/iaxsna mr-or^r^ *-oj9d}r» or^osn n 
fOtfiC4^9 io(oono> opAioiab nmcDocM h.*-h.r^n v^oxor^ coocotnn ui'-otDco mr-aam cMmaor»aa a 



»- pa>r>p>a) cgnx 

5 7 IT? I ■ 



I 



Sa> »- *- h* ^ (p ToiocMf^ ^ 10 »- 1- 1- r>oco 

r> ^<DPJOT |»n'-c\jcp ^.--^cpCM CNir«-r«- 

-cg(Nj*-c3*l l|c\j|?5m»~ Ti M*- 

II III ' I ' I I I I I I ' I 



171 



*" I »-»-po^ »-^.Sl•-^- h- 



I ' r 



= I = 



I' I 



'!■ 



S<-to<paig» poinmo <opojpf- ■wto-^'^Q P'^ior^f^ *n--f^pr^ inogintNip ncopav i^mtorjcy ^-tpi^tpr* cm i i^ 

or^^pw '«m9(0o "-p^Sk r^eoiort* C«tT5»rt «ir><p^(D wo>i-cjt^ cpaiA'-kA oprtco'w^ cp>/>cM<2<p »- I '« 

c^ CMh-i-oJu) (oaia*-r^ cgpcMhotn cocm^cso oaor^-on oroci<o>n r^soPffi ^ <d p a n nar^coo in — tCiAiA cm r« 

^ aj^'coiiipj c^cm"'*'-'^" (BCoV'uitJs cgtocy'u 

J ^ *-m»- CO ■» ^ c^or^ cocDcoo 



^.pc" 

o) r^' r^" CO p p' en' a> m' *- v' i/i a to m <o r-' cm ^' ' h- tp p a co cri '->- (D f^ 
^ fflPv «CM<E> »-««^ aoo^in CM ^ ^ «i »- ^ co r- a 

^ CM 



8f».»-pio5 o»-io«co pcor-av aoQu^coa aocpcD^ vincor^a c^tonc^^ 
•-pcnpa '-T-ioarv P'-'wcnp oiwcp'-a) incoacMv r^p<oacg a'-aStn'W 
«D p>»-«>acj CMPintna ©cmcm^co a^sap v»-c«jr^(o f«*r«.f«»«-p cmcO'-oxo 



c>af*-r«-(p pi/ia^v 5«(«i^tp (StncoGOp cp^r-^a r^tnaaco ^ w- 
r-CDCor^a Ai^cMap mp^cn^ asocmco o^ppa pr^a^co atn 
uiT-tn^o aai- *n ancMtnp r»r»oacM vowa^ •-^-^'-cm eo cm 



«- ep CM CMC 



5 ^ ^ CM acOP'-r^ COauKpN- CMCilPC 

pcD^cD apr^cocM ap»-^i/i qpco--t 

ppcDco tno*-CMa <-(Br^cM'- acM^t 

ors." ^'®»ntt)<-' incM'uicp'p' a' I n."i 

5»- f^»-CMacM cyr^pp*- r^,'f-< 

DCM in--a'*co •-coocna •- • 



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11 



A a<ph>(pm y'-w*^ piacMpco cMammio pcmcp^t^ coco^-cm'V »-»-tnap coeoa'-f^ a)p5T«.r». r*.»-»-»-{D m^-^t 

a ^apQ^ air-tti90> f-»-f^Q»- (D^ppga i^cowoa CMcgco'^tp r-cMatow •-mpcpCT h-^ator^ ■w^-oova a^pc 

^ orvcocDtD mcocM^T- uiCMtocoa r^^»-p»« po*-^p asakAN r«-vcMr«-^ cotoa^a o^aots (muicocmo p^^ui* 

^ CM'aar-."'-" irtCMa'cM'p" p'a'cpVa' cBi-'cBVa cpcBcp'i^'a" cop"mcMio" p"<p"^"p"V tnp'cop^"*-" p'aVa'in a'aVcpV p'cy' r 

rv CMcncMap ncM^-CM^ a^«(M^ ^oco^m «^ppf^ ^ifteo'*'* coiocp^cr) aatopm pcoi^cmi^ cjacMincS cn» 

in *- ^ CO ^^ ^ »- ^ CM *- »- ^ ^ ^cmctSj cm cm iftcg n^-T-^r »- »- r*. »-cm •- 



hk pacMCMm mtncpaa r^*-pa^ cptnopa h-aa^cg tn^r^nr- inaopa cm^qcOi- CMinr^T-a papaco ^-cp^c 

Ok innai-a pcMP^cp a*-nr^to uacMtna coai-^a p-«cua(M t-v^cm^ apaacj cDPcpcotn iacmiAco« <PvP< 

^ ■.-ina-^iS o»nSi^^ acoco — 1^ ^inacDa (OuicMin»- atnr^oa m'*t-in'^ aaooa cocna^p nmcMtoa aaac 

8 a" CO a" cm" a" ^"a"p"a"io" acgaiocM" iocm"-* tfi"--" cM*in ■^'cm'^w" h-'^'p'r*"--' a"5'"cM"arf> cm' -w" a' cm" a" tcomoio o"a"cM"a^" p"n"a"« 

cMtpr-cMa cof^rtc«ja CMi/i^CMin (pCM»-r^v a a h- a ^ mapcoo pdbapcM *-f««.inf^w atncMcoa CMKr-aa oa^-i 

*^ --iftaoa cMincM^-a --aKCMn a •- cm a a pcmcopcm r-CMacoco Jico'-ioeo ^acMa^^ r^at^^'^ ^-r^r^aio f^»-cor 

• p"Vao"v cMfcO'*'*«" cM"a"'w"'^"5 in"in"a"in»n CMa"'--";p"--' a' 

• w T- ■.- r«. CMCM in a aeo »-^^cm nnaNi- cm 



T- m'vntofD r^i^cocMco pawT^in a cm ■«■ a a cMaaag 



^ ^tna^u) ah-p^co pocMar^ ^mpiop ar^^ ^o> knaaaco cof^^acM a^h-a^ acMacotn lOTfamiii aaa^ 

e cMf^copa incM'-4Acg a 5 •- »- co »-cMatfia pacMCMa aacoacM ui a co •- cm y- \nn vit" aa^au) aonr^a cmpcm' 

• '^.<^.<^.* "N cy a cop CO pan_a_ffl v.*".".®.'". a cm cm cnj u^ r* co_ i/i p*. cm coCM_aS_CMV i^. •-. y. <D co_ ^•, ^.ar^_^_ a'-_CM_aa ah-_CM_c 

• f^ a 10 a a p" co ^ a' p" ^ a* '^ co' •- ^*' ui a" cm" o a" in a" •- V ^ cm" a" V cm' a" cm" a" a' r>." a" v" ^" a" id" V co" a" a rfi" a" to" a' h-" o' r^' p" p" r 
p r^aaoa pacoa'^ papaa lor-coa*- ar-i-^ai CMf^mar- ar-^f^-- ■g-acM«-<p ^^-aaa ac^t^a* aan< 
w CM^ar^"- cgcMCMCMin ocoaoja 0x0^-^^ acMCMtfir- r>~CMinaa a v a •- cm apaaco *-cMiSa^ ^-om*n^~ »- ^ ' 



- •- a CM 



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o 5inr^o5 aaaaa ar^acua akoaaa r^cjaap oa^mtn ^acyioin cMa^rr^a maap^ mkncMtna tP'-cMa 

g rt r^ h- f^ a a>nacMco r^ •- p r- cm a»-inin<D apCMiASi acMpr^a »- ^ a ^ a r^^eoaiS r^a^acM apapa oh-"*CM 

<o co_ r*-_ (--_ a a i^. a * ^_ a_ cm a_ v_ p co a_ a_ a a a_ o a cm p «» a •- a •- cm a a r^ a •- ^ h- f^ p- v p ^ •- •- a a iS a a o t—toO'- 

♦ CM'h-"cM"p"a nuiaiy^^ Vp'm'aa tfi'aa'aa" in'^'a'a'in" a"--'a"--" 

Q paavo aaaaa ah-a^p a a cm n a aaaoa »- •- a »- 

w aa_acM^_ ftia_p_ar*-_ coa_a_cM_^_ ^-ar^CMP 9aa^P aapm 

cJ CM"Vp"cM"a' a"p"ko"m"a" tD^-'a"a"a" p'a'i-'p'h-' a't^-'p'^-'a" **a»-*^.*fv r-'acMK 

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9 paacgp 3u5a»-5 acoaaa r^pT-coa aap^r^ acoap»- r^aaaf^ aaar^»- pr^aaa T~app^a ^aco^ 

M V'-^ain av_CMcort_ '-_^aa_^_ »-paav aaar^a acoa^^ cMin^-acM ^cgpa^ cMCMr^^-a cMcgaaa cm^ »- 

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91 



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92 



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11 



r- Si'- '-CJ i-OjT 



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O) ^OCMCM 

a)in ^ ^ CO 
.- .-CM -- 



■^ in CMCM^-COtP .-CMtDCOin C0<PC0.-CM 0) + 

•~o c»»--«(pa n'towntD co*r-p'- *n 

-" O) 1^' tp f»-" in m" h-" V CM 

coo CM r- CM -V O 



nin co'»eocM<o 
uujin.- *-coinin*n 



I ' I 



OXDCpl^CD ^COQCOA CMWO'^OJ Q O ■* CO CO 

ooinoin eocMOfflr^ r^Of-ino) ftco — cjin 

co^-.pr»-_p io<»cocB^_ cgiSaont-* r-otoCoi 

r*-* cm" cm" co" a> o>" co r-" r--* V r~"^"in*oro Vo>o"inV 

ICJI CO II CM.- icM'^.-.-cummco 

II M I I I I ^ |1 I 



rcncoooQ a^comv cococp^m '««q<-cm o>-*~-t^<o 
-cocMr^o (O « r«- 5 .- (Jxoift'-^ wAracDO ^ ■* 

^(DO'tfin cvjr^cocor*. ococo^ro Sfflt^cocD o to 



in.-in^co eor^'vo 



Tco eo^ 



ro.~ ^.-mcncn 



IS 



fCMCDCDCOm .-CMOCMO) f^ 5 « * O r«.<MO)f^(0 Wh-.-001 COACOOCM CMCOO.-CO COh'^tOtO Or-^COCM CO^<DinCM ^ + 

o ffl CM CO CO flo (D 5 *" ^ CO C3 CO oi o) o) O) h- ^ m to CM f*- .- oi o .- * (o o> o> r^ .- 1^ in CO o CO .- in (o 00 n <D ocMintoo co 

h-o_coor-_ CM .-_ en in co_ ^.C3cmcm_.-_ f^. '■. *'^. ^. w ai«>inin^_ cOOTini^ft m.-CMO>o coococo.- ^ r^ .- v 5 cmcocmSco r^ 

40 f^ .- (D oo (D o m .- »- r^ (D .- CO O) CO o .- co in cm" CT) .- i^' cd (O cm ^" o* ^ .- co co" oi «> co" cm ct> O)' ^* cm co" co* t" r*-' ^' co" r*-" in t-" v" ^" 

[^ * CMCy ^ T- ^^ *- ^ .- .- ^OJ^ ^ ^ y) (Q ^ pg pg ^pj^ ^^ ^ 



B in a 



(OttCO CO '- CO O) CO 

CMr^co ^mo^co 

~.-a> C0V.-CMO 

(O'O)" "*{0'CM'cy'Q' 

.-in cMcomcDoi 

^ V 001^ .- V O) 



iS^S^ QtPcnacD cocnocMr^ r^mcococo oico'Coicm m ■c ■v "^ co r^cocooim oicootp-v 

jcDinoo o)in.-oin comacoQ ocMcom.- o>o>ocmo ^moiinco cp cm t in .- cMOCoacM 

)--_cor^_eo_ '-.'-.^'^w^'l ^looinin .-oioicO'- otD*-OCM in.-(DOO or^cM^oi cMinScoco 

jcog'd'to" 5"inoi'cM"(» m" co" r*" o" .-" ininoioo'co" od'ocmcoo) cocjj"oo>"o" •v"o"'r-"iriin" oJ'cMoi'cpV oTo'"*!^' 

lOXD^^w mco^^-CM ^coQ^o> r-i^^o).- .-^(ON-m .-cof^h-cM in^eoT-co ^^oioflo ^ffl^co 

Sco.-.-eo CMcocotocM oocM*r-.co aa.-.-cMeM rocoeooo CMt-m^cg m»-fv."tfco ococoin • • cm 



CO 00 CM r^ 
CMOO) ■* 
h- CM OICM 



If- 

ii 



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IP 2S?ffi2 ?^ffiGir 2^22SP^ •- to t f* 3ttoco<D cMh-m^m cm -^ ^ co 5 r^m'^cotp cocm<».-oo .-oiocmv cooococm 
^ "Sr^SiS t^:^£i2R5C ^2?^'" '^!:::2S2'B 22^'fi" «>3'53''^ cMcoincDco r^co.~(o* oi(Jjocmo> (oa>a)ior- tni25.-cM 
» .-(DcDcoo cococootD lo CO CM (O f^ m O) ® o ui coojiniO'- CMO<oaoa> oi^r^mm cmoiiocmcm CM<or^.-o oocMcoh- ^.-cocm 



MO) .- .- eb <D « 

00) CM V CMCM^- 



CO .- .- -v 



w r».CT(pcom (Dco^CMco co^tpcoco r>«.a>vtDv otococpo) o^^cocm co.-r^^ 
N <DO'*inr^ .-■•-CMcsco oxooov Qa)f*.Qr- ■w^.-o.- cmcocoocd -rfr^cMo 
m .-eoa)^co o »- ^ (6 * CMm.~cMin ^cMincoco (d^*-(00) ino.-r^^ 



C 

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o-tfinr^ cocMOjr^CM CMfflcooO) eoa 

CO ^ tf> COCM CMO) VCMCMinCM in - 
^ .- CM .- 



O COOCOffi (P T 



- CMtD crj»- itfC 



r^ •^mi^cocD r^ .- CO m CO io.-cMCMin 

r^ mcMcocDco 0)0ffl'*eo cbioco.-co 

T- ^.CM^. •-_0) (0_ in 0)<D in y,OJr--cMO_ 

i CO co' .-" OO" O) (^"(PCMCO'V 



ss; 



i 



S ^S2f5S 2£?Ii3t 2JS225't~ Tt3^<o*5 T-^^a>a> ^(Dcoqco ■w(oo)vp^ cncMCMfwcp ojcmoti^*- ^^vcbcm <pcDmo 
Si ?^2?JSS 2"^"^.^ 3225*^ SSS'^3 SZZ'^'^S. ojcmoioco (OCMor^tp ^..-mooo eoQCM.-v 4cof^oim ino)« cm 

>0 CM-^OCOCO 0).-»-lOin C0-V0<0(0 (DCOO.-CO « CO .- -- (I> Ul CM CM CO CM O ^ m (O S ^(DtDOtCM CMOmVh' (DCOOir^3 ^« CO 



O O OJOI^ COO) 



O) .- csi m 



incocoo)o o O) r* 00 "^ O) .- 



O) 1- PCMO 
.- CM Si.- 



Trcoo)0.- ojotDin.- 



pr^ .-(DCDCMO .- 



I 



■ -9? =S 



1 



^S I ill N.ii ill. Iflii llift ili ■|it| III litf I lip 
Ills llill lilll ilfil llili lull nil! illil mil Itiil isis 



3«e-*l -SoffS *53.£§ iS»ga SS3s.« ,«5SSJ SSSSS i9t%E 
<555i3 (Soasc oi3=S 55252 S2223 szlzl zizii 556iSe 



^i?S SsssS 



Individual Returns/1981 



93 



11 



II 



u 



I? 



11 



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o 
o 



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CO 

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M ^inspioctj corx-inoicp r^fot^mo ^nnioi- tpmivtco epinmoicvi coq^oicm cMa>c>jTrr^ ocg^ar^ T-ootooo cMomo 

S^ffliop-^ a><Dtf>oo m«^r«-* CMSt-cooj inpr^coffi tpcoto^^ wSocotD <Di-'-r^tf) a>»-i-c\j(D cvjr^oj^h- cM(p<Dr^ 

'*wco'*ai '-:®0'-ii-, mm^OTintq uininmo cviai-into o w »- <o_(n w^_CT'-_cg_ OTO)_cniv.«> (Nna3_o_cn o_o_o_w(» mo-w 

S^'cvJ'-'osf." T-'tnVw^* eyrCcji-^p oaifptpc^ eopep'r^'iri o)'c\j"^"t-"p" wr-'r^'cyi-" o'lo'cvTooo" fflpi-'r-'to Vq"^"oco aToooo" 

inQCMa)C>j ootptna mtctokn^ lAooina) ico^cocm c\jocoo<s r^cvjoom or-toco^ cbQinp^ cpin^otD ooj^-r^ 

^ CTOi-N-^ ^mmof^ ^T-o)Om ot-cdcoO) orocoSo) h-eoh-n*- eooTfvr^ ^oa>iAO (0(Ocn<DO) ■voit-ooco ah- to 



-eg niy- h-O) nnntn 



oi^ Oi w '-0& 



(O a> (D n <D 



in ■«■ 

COO) 



t •-on 

b VCDCJ 
DOTOCO 



SCVJO 
in CO 
»no> 



OtpCNJ ^ >/> 



T-cg T- com 
cjr^ ojcsi o) 
oi CO OJ o r*- 
--"cno>t--."(o" 
(D-- t^lO'- 
I^V O) CO oj 



coSi ■* in m 
i^pcopn 



!§?; 



OJ CJ O CO CO 

mcvjcMcj) •- 
T-inoJcoin 

r-^a)coc\j(p 
i-comioin 



Smojin 
coco •- 

I^CDCD P 

cy" o oj ey 

S3^^ 



a> cge5'5'^co c7C2»-<d<n poicocr'^' 

3co(oppp intor^cgcvj ^cvirocDdi 
a>cNJoo<s c\j«<NC>Jo cNjoi-vi^kn 



i 



ocomvo cDinojaoto 



CNJI 

^<Dr-cn 



T-piocyn r».cy^a)c 

"<Tr^OJtD»- Pi^pcoo 

^(Opr^O crxDOO'- 

p'l-'^w"'- 10(D»-"cm"'^ 

OOSO'^Cp ■VCT(DCO« 

CVCMCT - - 



tm T-csi io«- coco mmirnti coi^r 



1- ftJCM tod 
r^ 1- ^to<D 

COO) ■*OJOJ 



m •- T- ,- 



cnacvcocp cdooi-^o 
i-0)cji-* i-cofticnr^ 
0^^<D^ (OCMOCOtO 



03 1^(0 00-^ 
irxBCO i-CD 

■voJO'-'cy 
i-incoior^ 



- (O'- m COO) ■« 
jtoqj^* 2a)'ioc\j 



ocgpca ■"Tcbror^oj r^ r^ 



^oi <p^»-o&T- i/jpuii-i- (o^p*9^co oiocMoip inpincscM a)pepa)^ <0'-co^cg 

^(p Si'^oifflr^ coinpcocM coocoAP ^coincc* <0(oa)(n'«- <D«pr^a> fflioevi*~f- 

inoB CMcqi^S'* 0)0)^o_0f- a)iowis^o_ con<»i--_'-^ ".*?.^.'^.'^. •^.".0'~.° '^'^'^*l''l 

eo'cpao'ioV acNrctrevTo) i-'t-'m'r^'p" (o"Va)oo 

i-pc\ja)(o t-cymcoco (OiO'-eo"* copoicy 

ooopcvico (O'-oBcocD iSrijiococo r^^ajco 



p(»*-coco i-onor^io 
5i~0)(0^ f-csicjcj^ r^co 



coiotp^ eo'-comp 
p»-a>co cDO)'-inc«j 



eocor^oco couip^ 

T-<or--r»-f^ eoeoco"" 

i-wCMPco cyco_<q 

T-' o f-" 1^" ^ r^ p" eg ui 

f^inp»-eo r^ ^ ^ — 

1- m incntn »- ^ 



-cNj cg^- '- 



cvi tetr- 



c« co-«'«oi^ moxniou 



-CMiAcnp -^cgrotsp cocycptDO) oc»eoi-co cvjc 
p<p(Ocyin coajt-cMO toa>ioc\j<o cgc\jpc»P csju 
DAcocop ocopini^ ^meoffli- p'veypp p« 



er^r^coco ■^coi-oco ■■rco'wpa) c\ja)coco 
(0»-cn^ inmo)inT- i-o<D'-^ cnj^t-n- 
ncof^^O) cyf^cM^w r^a)a>pcy (oorgcu 



^r^i-Ph- 

CMPpr^ P CM 

n" coi-'t-" ■>tu> T-'cg' ui 



Sppi- pr^copevj T-.-T-PP mc4Cgc%jp c\ip»-mf^ i-ocomo) T-cof^eor^ r^f^^oup cqcouicmco »-couj< 
•wcoh- pcoi-wr- (ompptn cvipcvjpin 'vmuicom itiio-^tnay eotococo'- p-^T-coifi cpt-cpcotxi f^i-^c 
ooco oji-tDPO •-pT-CNJO) cilr^T-r^co tnr^cocMt- <ocM<»cgp ppi^pjp coiAcgr^cg ^eoSi^'- r^ r^ < 



pp cococoio PF^'-^'- in 



cococM'V*- cy 



S'9Puipc\j ^ojsh-T- (Apppco ctj^i^pm co'^r»ntn ppf-peo r»p 

PooP'«-P »-eyr^wp CMmcui-p egCMcnwS r^copoi- coPpooo pr*. 

T- lopT-i-cu •-■vr^f^iS t-^r-cor^ O)-*!^"** p ■^ ^ ro cm oi^r^cjo P r^ 

in i^aioma oo)'inr».'cM" 'j-'io'ocm'cm T-*inp"ioco' oi'-'cDeo'eo' ■r-"o"eo*^-*o" iricompo) p'r-"coi/)'V cmpcopp" pptpf^p loo'oj'iri 

3pr«.w»-p coT-cy^p oj^oopcsj i-ocgcoco t-cmpuico piftT-coir coPcnCMo pO)'-tJ)co pott-^.- i^ino'-Si r^^i-o 

Oi-OJP^ '-CMCMCMV r^cocyPN pcopcgco p»-pco<d inc\ji/>coco r^^ao)^ pa)CDO)co ft'-coo)^ ^pinuim '- ■* '- 



-popio ■*■*? 

-o cg-c o 



fJ CO »- CO CO O) ^ P f^ »■ 



lA C0C0O15P p^PO)-5 cocoi-pi- -cior^oco pinr-coeo copcopui pin"*!- 

8pi-ojpCM mcxtCMcop i-pcocop o)CM'»i^(o por^co'- mcoco^(» Sr^-d-p 

ppp^r^ r-or^coP m^cocop mr^ppv ^pcvjpo opCMcor- oocou^cy 

§ioeo"cD'r-'c\J ai-<-^ottiui p'co'co'r-Tto' i-*' oo' o cm •-' oo' '-"■<-'•-' m" o co co" r*-* •-' O) o)" iri cm" .-" cmcoo 

o>pp^cM pcoOTi-p NCMcof^i^ p'-r^cop 0)'-o)cor^ peor-p-g- ppopcm r^m^ 

(»T-Ph-_co PcMpp_iS p_ppuiv_ ppeM_PP '-_p(Dr-_co_ cmc\j«-_pp v_ropin« v r-to 

o h-"v"u)0)"r^" ouittVQ p"p"v"p"cm' p'if>r-"v'if> o'cDio^'o" pv'oJcDco' ^' 

T- •- •- m KiCM p CM r^eo •-•-»- cm cocoiocm"- cm lA 



O) OOCMCDOIO •-■^COCO'- 



T-CM^-COO) CMCOf^COP 1- 1- O) ( 

h-mocMP pT-r^po) 1- p p I 

•-^(Ocot- Y-T-pmo coptoi 

co'co" ■w co'cm" r-'oi'vp'o) cdooT'. 

POr-r^i^ -fl-i-CMr^cp ocoeM"- 

0)comcM»- tO'-cMCMiS r^cococM 



il 



ooor^* mcoa 

coa)o ■* •- i-h 

"r^Tr^-'cM" r-'co'c 



Of^ •-pppT- 



p r^ p r>- p ppp 



CMCOCMPO 



:;S3 



PCO 

_ U) p' 

CM CM CO 
CMIO'* 



pi- r^ oo 

b(B COCM 

5 -v cor- 

■)",-" ■wp" 

Sen in »- 

r^ (Dco 



-CMP 
COPP 

p"o)eM" 

1-PO 
PCO ■* 



CM CO CO r* P 

CMpCMCOP 
PPPPO) 

p ■*" ■w lO" p" 
coo)pcM in 
•- "* aScMCM 
co" p'cm' 



opinr^ I/) 
p p p p p 
*-_ r- o) in ^ 
p ai v" N-' p 
mr-.'- ■*co 

■.-■.-OCDCO 



? PCO com 
CO r^ ffl CO 

CO_^_l/)_P_'-_ 

cm'^'iop"p' 

^ ^ 0)0 r- 

•- cMUiPin 
T-" --'in 



oipp'- m 
i^ooP r^ f^ 

in C> CM CM co_ 
p (D P in n 

0)CM»- CM ^ 

•- •- (^ p m 
cm" •-' T-' 



r^ ^ PO) 
CMPI^ c» 
r*. CO CO CM 



O -VPPODCM 

farm"cMCoV 
.- •-mf-T- 
•-PPCOCO ino) 



lnpeo^^^A iriif^cvj^ tocsir^oc 
r».incM'*p oocMO)_'-_ cocopcoS 



- COeOCM f^COf^G 



irtcomv oi-N-co 

r^ CO o) in vpr^o 

ppp Pnno)'- ■^'cMP'coo' copiripeo in cm cm" •- ^*'" ocncomo' f^o)0'»-"co' edcoco»-co coinp'o"^" p^'coo) 

Spp pcoinp-v copo5-i^ ppcMoi^ cni-r^cMr- pcMcotoi^ i-ococmi^ ^-mppr^ oo)(D'-4 oco-vp*. 

o^ *-<o)incy r^^r^cir^ v»-oco-ff- ^-pco^-r^ ppcot-^ cmcmuicmco p^--cop •v^coo)^ m i- cm 



-P mi- CM"» CMCMCMP 



pr^ i-in T- 



P*- in CM CM 

coopi^'inoo" 
mPppcM 



cM(or«.^in ^CMppp ppi-oo r-eoomp 

ppa>a)r- pp»-'-in ^inppi- if»-cofv.^ 

r-cDoo^P c^coi-CM pppor^ cMincoo^ 

co-v'o'pco T-'p'inp'in cm'ojqp'p' oiininc' 

incocooco pincMP^ a>^ftcoo r^CMr^a 

m Tf T- »- p»-T-p(£) cocococo"- r- O) V u 



pncMPP cocMnpi- pppco'V mp-w 

OPPcoCM ^r-ainp inr-cor-co co»-^ 

r^^^pp ^*»-inr^^ t-^cm^co — — - 

in •-'oJcm'co" CO cvi CO* ■*"■*' p"in"t^"h-."a)" 

Si-cocoo C0'^0)0(0 opin-c*- 

*-'-'-'- ■<- •- CO r^ eo^'*'*'- 



— , .jpmpco in^ 

Of^ OtlH-CMI^ O) r 



8OCMC0 
O) CM ■* 

p) mcM 



a-m-d'co cMOPco 



>l^pCMCM PC 

i^iS'-i^ 



(A 


ill?? 


a>po> 
«-co ^ 


A 


^ PO) pp 
OPh-CM* 
1^ 5(D»-T- 


OPP 


•- 


eO CMCMIO 


com 



§CM coPQf-Tf ininpa)0) ■^cocmpo 

O) cDpof*-^ '-oocoo T- in ■«■ in CM 

en CM CD CO <M_ cj in o ■* 1- -If o co in qd O) 

cm" in 0)"coVcM"m' p" p' r*-" o" O)" in"h-" 

too coQf--r^*" ~ ^ ~" 

m cooom 



o m *■ 



COt-»-»-CM CM^pCOP 

cppi-t^i^ coco-^o-* 

o CO P 0)_0) m CM t- asp 

_ _ -. , ,. — — CM"r-"^"p"co" ^* cm" tt oi r-." 

inTTini-eo ot^Oitpt^ ovppQ ^o)i^cop 

0)^COt-0 TPO)OeO COCDCOPO COCO'-f^P 



i-lO CMCMCOV T 



n p ■w CM ■» .- 



m -^ CM p r^ r-oP^T- o^-r^pco CMmmp 

pcnp^co opPCMoo cocMcn^r^ mp^-p 

co_^_Pcnin inP^_"*co_ a)_c»a)ina)_ 0)incMin 

p"incocM'p" •-"•-"p"pcm" en in T-' T-" ^' »-"h-"(ocM 

T- to O p CM lOCOpCOp 0)CMC0Oh- CMP'-CO 

t^ o r- -w o) oir^^coco vcMCMi^a) moi-co 

o'co'cm't-' cm Vioi-' criTf'-""* »-' 



^inpmcM 
# cMPpr* 
^ocopp 



mpCMI^ CM 



m in CO ' 

Ti-ooir^" p"o"cm'cm"^" cm^'oo'^"^" 

pppcMT- h-pi-pT- o)pr«.r-n 

- — =t — CM oeocDpin coopio'^ 



CMCMin coco 



o p 1- "«■ 

Sr^'f-'p-p" CO co" 

^ m i-p or- 

O) ■* c* — — — 



Si-p pi-pco-c mr^'cop r^ 
CMP cDppcoco m^om— ~ 
cocncD cop^ppin cMi-r^in 



y-ity CMCy CO ■* r 



»- CMh-'-l^'V PCO.-C, . 

_ — ^r- P'^PPP ■^ojppp 

■VPPOCO COCOPPO COCOt-I^P 



. CM -VI^ ■* -O- COC 
OCMPCMP COCM^-S 

p^poo^m CMOou 



opr^CMP N-ininc 

coinpr^T- ppr«.< 

pcDinm^ omcMi 

oT CO CM •-"■«■' cg'r-Tp'cM 

a)CMcooi^ cgp- — 

-ccMCM^- CO cno ■ 



& 



^ a 



i2l 




ss? 



ujotrtry 



94 



Individual Returns/1981 



fc ^CTOSf^ ^^C*??* OOttC^ wtoNCTO) (ptr>CMnr» »-r«-(Drv.- ^mvco^ 5e5r«.<M'* (pcon-«<p ■«n<ooaB »-(n i 

O moi-<s«~ minnnm oocoo'- nmintn<p Ntoonui (DCMh-r»n Nin^cMop mionco'- ^r-f^i^S ocj-^r^tsj f-cj I 

o», *n'-.^.'~.T oj«a>wo (0«-h-r«.to ^(omai? (D>-ino^ CM«>i/i<Dr^ NtDamin r-cn'-r-oo tn<oc4o<D inor-cjr^ itn 

r» <ommaim «•-'•-'«>■*' ouicgo'co* locgVcjm" t^vir^aa ^"ojoo'W a>inuj«"eo o"''>oo>"'<-" o'c*"—" ** --------- -? 

*» ^ »- 01 •- •- ■* r> ■V- t-^T-cj cy»-"*»- CM cm oico ^ »- •- cm « 



3(»»-tncMf». ■we^flp.-h. <pc5^T-iv ojr^cntse inf«*<oeo«) «>i^i^opo> ocmocbq loncinnr^ (n«ocMi~ ^»-f«..wr^ c\ioi« 

— co^f^T-cD ^^«CMm intp^po r~cpioc\jco cmoi^oct a>(3(ocoo> oc^cocofp (po<DU)(o a>r^3Bor^ 0D*-tDcoo or^ Ir^ 

as <DOOi«r-_ cnOi-^vtD r«.Sjcg^p> nmt^tcoi oonoxBcn cmo<o^(D covcMr^* vr>.'*O)<0 oieMWWO i^r«-o3»35 en cm h* 

t^" T-" (p ^" T-" 0)T-"^."pV »-'»-* (B V (d iocmq'qi^" CO ■«»■"■* r»-" r^" ^ to ^ to at uii^r^ciai ui<Dpp"o no'cMi-'r*" oooioVr-* ctTt-" " 

a)»-tft^n (DU) ^h- eocM'-pft r-m**.- o>r-.r.oiCT eo*-^'-^- acMCMto^- «j2Sis9'- ajc5a)r^cM co(Si-o> t^cm 

to (0 T- »- N T- P3 ^ ^ t- c^ ^ 



8 I i~i; 



I as*- ISM- .'S?:: I I I rs I -' I E-^ I 



I l"S-^ 15 1; 



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9 
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& I I" I! 



I cm3 



I S I I .' 



15* 



I I' 



12 1!;* 



I I I 



nc»'-co'- T^maxjio h-r-tt^cg p)i»-qpcm ■♦oor-'*r-. ocJ)0)>-5 (pu>-<'CMto c»cmcm«-<p m'Wh-co*' aor»CM'vm pmpco 
D(po99 coatOT-cn CMino^cM CMCMC0inr» *-c»«)io>- Tptp^co *pc»od^ cor-'-os* cp9mina& '-•-■*»-■« cpcnoS 
■>£r»^d o>i-*-o<D coc»^^c» CMuicnr-cD cJ)T-oc»ift ^wotoo 0)*<orvT- cm<-'^'«<^ oioi^'W AtocM^o inr^r^S 



(tf a><-^cppcii p^ocm'^ ^tootfih 
«> cO'-rtSjffl ift(D'-'-^ cO'-»-o5h 



Sggo 



fr>-h>coptn cotOf-opc^ acMmotA i-cmcdcmv) r^coOKpcn CMOQcntMCJi •-opCMmp ptnoamoa u)coiph>^ ncnv'tocD ^co'vp 

CM^cntncM ^C55OT»- oBcdc»w«- *-5c^cor^ (Oi-^^cm om'-cM<D copi-oip *r^CMe70) i/immmh- aa6mp<- mp'vun 

i-_«po><o (DaSo>inv CM^r^c^pp vc^p^aStfi aa>_a)_iAo> <o_»vt^_» oxDvcDkn (Diryt^-^a> '-c^vcnv ^r«-c^*v c^c^tncM 

f*-'CT'a)(0o> (ooicoco^" o'cncocM^" h*' h-' crT ^" p" o'tor^'^'o auicStpui oocMfffcoui otcocm'V^ cn»o<pcM"co aodviain Voicgco 

f^r^Qi-oo coa)*-v(D ^-cor^mo aaor^v ifincM^v ^vcnSJcj Kmwpp r-opcncM Tfo>pcM»- iHoN-pp r^r-cMO 

0i-o>(0<- O'-cMCMCO i^ricgeof^ cor^OCMcn mococnco locMtncDcn cDcoh-cow momcoco <J>--coa)'W i-«^iAuS '- n ■•- 



*- ^ ^(MCM »- 



to pjor-*-'- -wtDtor^-* vtftc5»-o eoe^cpr^i-* 
o c^r-CMcp*- T-kficncMOJ f^ukoui-- os'-nop 
o a)a>^«■*m CMO^a)cn --oc^cmcd ^at^ om 



0^.0)^10 h^CMOJ^CD COCOr-CDOJ COO'-OCp (O ^ 

5i-cM(Oco r^cMc^or^ coen-vojco t-M'-c^p inc 
h p ^_ IT) ^^ CM ^ (0_ n »- CO CM r^ r^ CO « co lo uS '- o a 



«J»-(p CMinwCOCM CMCOt-UI 

Doap oopAu)^ p h- r^ -" 
y^-OT co^(OCM(o ocotD 



SCOOJ CMtOCMcP"- (MOXDOU) CM CM CO CM ^ lO (D V O) CO <D P « '- *- CD CO ^ (O ^ Wl p CO »- O lO Op t- Ifl N- kn CO CM ■/) 
COCO ^-■^yimaj (D^CMCMco a>poocM<o oo ^ •- •» CO <-(O(0cn(D cooj'-pco oincoccr^ ^-Sco-^-O) ■* cnj v «i 
■* CM ^1- f-ii-1-CM 1-SlCOfM ^ •- CO h- »- ■*»-.- ^ ^ ^p ^ CM '- <0 



gor^tncoto aocouico^ ■weo'-coco (Dcmoju)'* r^cococo'* <ocMCD'^e mcocp^oo (©■^cmO"* co-V'-O'- a)r»-i/)coco 
coni/icM^ flor-^^m tntnincph- CMOicotsr^ cop^couS r^cO'-ooui t-^iSocm io^r-r«.^ coco^f-r- <o<D(DT^ r- 
^ (SCMr^oocM CMCO'-pr^ cocovo^ 0(Dh-'-c» cocDcoioco eoco<0'-eo h.CM»-^o <»a»i-<DeM r-oj'-cMO CMCoicoo) 



I 



mto^cMCM aiAoopco aoaxnin cga>o>tnt- m 

So 0)»i-ineo cocor«-m— — 
CO o«-eMeMV h-cocM* 



o>tnt- mpuii-tp eop^f-tp ^r^opcMoo 

8a>fo cpinintDio cptAcocon poiiocop 
Nco tnoscocD tnCMtncoco r^cococo^ 



- cgcM»- »- 



JCMt-O 
S^CMCO 



o) CO cor- 
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OICMUIO 

CM'co'cnr-" aj'to'-^djo) afoTco'iri 
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§rx-h-(DuicM cMpcoh-^ tncDO<Da> CMlAcotn^« acq^coui 

(Oi-N(pQ cptAcootA in<-«r»(p a>p<pcMp (opeooico 

T-cor-SoB or^i-OTO oor^mw cmoj^ojo co<o<Mcoeo 

8 CO cm' in cp"^" a)coo"co*-* cmVuicm*«»* top'rvrar-* ai-^toui-^ 

r-i-^mtn o>»-r«.©^ peocb*-cp cmp*-cmo» »-OPfMco 

lo coOT-r-to cocoa>p<c ini-ffli-in cowco^ffi ^ai 

s5 









T^<D cococom 



cor^ *- V T- 



r^ »- CMin '- to 

am ^ o>r^ tn 

,-a>(^^_p (M_ 

ootoioui"-' mocMr- 

CMptcoa W3«-CM 

^.(or^coT- o)cor«-^ 

in i~" T-" T-" 1-' 1-' CO in 



■vr^vcocM (»r*cM>-(» (pr».mo.- -wco 

*-apcMmio oioep^«- aapior->a» cmw 

■*<DCM_pp^ cocoiniDco p^coini-^OD (Ocoj 

ui '-"cm'o'cm" CMa>^«."a>^-" CM"r»-"r~"cDp <dtit^iti 

•-®io^io ^ah-oocu ao*-0)OA t-^i- — 

inptDcDO h-iocof^eo ^o»-ooco cor- 

CO V" cm" ■*" 1-" CM* V" CM 1-" h." O) --" in 



ScoopncDco *-opacM cmp^cmia a)r>>i-o>cM oomptp tntno)0>9 oa>pmo coapcoco *-r>>^^(o <dcmu>oo lOcor^iD 

rS®:;? 22^t:3 ■*5939 wmcor-ui coco*n5 f^mcoo* ■veoftmen cnSiS-^^ co-wr-CMCo »-c3«ph.co B-^fr-K 

_ f^.'vr-OCM Pptntop t-<o_^_co*_ a> in r*._ co »-_ cmcdoicocd f^. »'^. «> <0 ^. *H "i '". ""l ■^. <0'*cO'*p^ o4ooir«. acoSmo) S4-inin 

y- yncMCMffl r«-"cMCM(M*n p'tn'aicpm Vco"r-'(Din p" cm" r«-" o> i-" ocof^'op(p (p"<o'o"h-"in p'co'^co'co (Pcgo>(DO> co'cm'co'^-cm cm'Vcoco 

^ ^aSinin*- mcocopm StncogS lAcMincoh- iSintp^oo co«Sig5 * i- « p ^ Kco^r^-S ft^-h-'^co r:»rtcor- co4i>JiM 

C> »-_ •- c» CD r»-_ r-CMeMWtn_ cqcocMor-._ oioopcoeo {q'-_*v_(D cocmiAcoco r-._vpc6cj r«*o«oco ojcmcO'-'* «-<sinioin i- ^ *- 



^ »- ^-CMCMt- 



« cMcotpaxQ oeooi^aj mh-ojoir^ eoo>h-a>cM m ^ ^ r^ « ^ajr^T-^ ooojcomcp m ^ •- »- (o r^mKO*- (Mumnnp <dcm»-o 

w h>pinco« (O^cM^co ^h-r>.cb^ (peotncbo p"-mcop opnr^"- ajptpoiP apincM^co cokcocoo v-mr-co* cocotDco 

T^ •*". T,^.'". "i ^.*P.*P.®,^. (oojfflto^ ocNUDwco totoinr^co ^Sj^oi<j> inojoior^ in(Dcoa)»- o>0)CM'-'- oiococooo oo)*-!/) 

Sp"*"p"'-^ CM V CO CO* CO cm" r--' cm' ON-' oJcoco'o'V^ oojcocmo CM^'iriV^oj r-'^a}C4(o p'Vcm'cdo r-" r-* <o" ui' co" oioyfoiai i*-'cM"(Oiri 

__ pa>inN(3 515101-5 oocoiDcocn r^p^-cotfi cocpp'*!^ cototoo'- N.coo)®r. totomr^'- pi^Jiinin T-^pr-C t-odco-w 

« ^T-»-fflm co-vcMcoco '-'«-eoai»- '-ocoaS-v coin<or^<x) oicoco'*'* cmuj^-cocm -wcjoeov wcMi^i-m cmcmoidA cm^ •- 



»- O '-'- 



ret ^^-^^ 




Individual Returns/ 1981 



95 



to ow*a)o 06 Oft ■«- evj ^- aenveoi- mooioiT- mcgm^cp >n<DC4f^ifl ocuoi'^g (ocoenmr^ mamtpm ^loojio*- m i ii 

S S;:s5;: SSS'SI g?88S 2i;St S:;55i SSSSr SSSSS &!;e3S ;28S3 5R:33S IS ' ' ' 

jp »-• i-cy"o" * CO n c\i^' 



CJ" <- (Dt- 



m n^" 



^. tomatnto •^•vv99 vcom^-v ^cyv^w oji- 

5T-aom^r>« dii-iood atocMOM kAcc^incD r^m 
«>• ooom r-»*-»-a5 to* wiracD r*a)W^*- *-pj 



cocijr^ Nuintpoj 



r^ a> oo *" CO 
f-ioiomcM 



■^oif- CM^o)9(0 cy(0'«-m^ 



I M 



8ooo>tnc7 ai»-r«-in'«- mcDi-a>a CNjtppotn CTr-Q^-op uioaD(Dr<- h-oooocvj pOi-wm ^<pnc\jm man<or» r«-oo^oi 

nT-nouS inr^QQ>'7 aiNKOCa (DmMioa> CM*-a5'<-3 ^r»r»*-Q 'vcomtp^ mr-CMOOJ acSpcj-« i-$h>mcp ai--^tn 

oomao i»-«)ioooj «)■*■*«■* cviocur-o ^oh-o& oioo>^^ r«-<nr«-^rt coffl^*^, w®wr».r»» c>joat>>nAi ■v*-* ^ 

*^ CO cj m cjin" i-^co Wi-^ Vco ■r^i-*coui'»-" ■*"»-"rC^*T-^ en ^"i-" h-'*-"a>V ©"'-"'-"iriT-' c\t n"^" 



rn cvj c\j 



c* cp^t^cviQ T-mw-cyr«- cypi^tp-* coriuimco (pirxnoip a>r».cyr».p r«.i^«ocn^ <pcouicntf> pcico^-cB p<Da>c\ja> cocopco 

JCDpoicjcE couSinma co^r^inp a-^r^mtxi (pptpcoa cocvjsojcni mauico^ lAmopoo coo^poD vinoincM pcvj^co 

6jmoo>o aScooopSi cococncop ■»rin<D^'- *(o«h.o uSmcMOiUJ o^oi-di r^»Scn*oj i-'^dbcO'- in'*»-cnffl uim^co 

rC m-^atom ■cwoocvJo" -^fp^'inw pjarco'p'in r-" o p" cd' h-' atoc^aai muimaai P"p"pp"«" i-cgpooT ■v'i-'odo'p' oor-"' co 

9 cD»-(0'-r* coo c>Jr». h-Ni-<or«- esojirtpi- co>-£oco (DT-e\jT-cu c\jcMoa> Si^^mfij ^T-iom»- oaoT-4A co 



• inf^f*.otn co(Dc^J^co tD*-pr«-h. i-mi-mo i-c\jio-vcp r-copam or^ouio) ac^jcppM oxn^-oirv mmcop'V f*.f«*'.-r«. 

(6 itio-^T^a CMCNjmpo pcg^iO'^ c\ja)cvcir» '^mi-cpp pappco pui^i-h- uionotD h-*-pu)'^ aaincHiAr>w pc>j{cm 

in oj^p CD c»«>poi_r-._ ^ww'*f*i c>wo>i-;a) ooppp^w prtap_T^ wuih-osco <D'-.'-.<fl,f^ ■v»-Pp^'v ^ 'siw ■* n_(Df>-,p 

"•-"(pCiJ *-"cOC\ja> <Dh-"cD'cj*'-' O d'- ^-o't"-" JOCo'ct'io' CD* i-'h-" UlCD lO Mh-'p' 



lO r«- ®r* y-eum 



S^r^p^9 9U)coo>r>- ioc>Jcoom ^o^oxs oouicMCD i-h-^a>Q) r-opuics pT-aam (Spcppo ecNiap^ par^co 
uSh-^^p <oo*-<i>(» (OOJiOT-gS pr*T-Wf- t-i-h-r-w <oiO'-a>oj ^»-iSt-oo »-«>*aico^ eDpppp ^mpoin Ppcnco 
^cocynin r-ocor-eo ctJoc\ju>n PC>Jouir» oui^cocvj »-*inpin pvt-cooj uxo^-eMin ojpr>.pp ^iapmcd coioo»- 



p) (o cy 



CNteo m 



8©'*inpi- eycn^-r-os n»o ^r^K vph-»-o ^ppmp pi-r^^r^ raKpr-m CMUipcDh- ^cyo>c4U> ior».**p*- pmp^ 

»-cy^r*-oo ^pr».»oc5 pp^cor- h-ftiO'.-h- cp^r-.t-p pmcycop omioan Puiincnp tspco^^ pptpMcy ^r-No 

^ ouih-cDcy pojinpp T-Air»inc\i co^oioco mtDto-^ao tocooom iAaa->-nP u>a)oir»n i>»pi»-t-co oppc^t- *-• cyi- 

■v^ ap'^'com p'pcyafT-'' atoc^r^m ■^"m"ujpa> T-"n"<p(j>'*" r-"r*"r^ojr«^ eo'p'p'oiio f^'p'p'cyr-.* Viopcyr*." ioh.rp"Vr«-* r-' * <y 

p* ^Oi'*PCNj «^^ tn r^ nuico obaSioaS to-rfw^-co pcnii^"- r^Sjpin'V ^oS^cJ cjcoioi-m 'vav-cD ey 

a» lo 1- y- '-•- « *- *- in 



S*-tompO) ■wcNjg-oui nnojtDf- h-coo>mp copcopco i-^viorv cvippcon pcyi-^p ar-oQit c»»0'*pi- p^-^vo 

pnaopto tpi^rtf^cvj oSp-^pcn pco'wcyp uSpcvjcdo) »-iAcy'5-p ^^rnpcM Pf^oj-** uSpr^^cp copcipcy ^■^■•-n 

tn»-coP<» ocD<D'-o »-^iAo«> ini-»-(D» iSocooato «j»-'-pSi o»-^Sioo ocnjojcch- »-in»-po (DPi^T-«n f^^-- P 

•w ■^ci-^'nm 1-" to ■* r^* I--" p'ty'r-'cgV co^'r-W'^" c\i'*"cop*(D ■*'-"coco'V i-'or^-'oi <-* ar^m-^a p'pW'p'ao" cocacporo" ui" 

at (oSi^'Vco wcDt- lO Pi-cni-o cyooi^co^- (Oto-vrtco i-coO)>-'- o>cooa>v tnoacDtn ^^diPto »-*»•-« «y 

* in *- ojt- t- ^^ .- CNj »- »- m »- 



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»- m lOtfteo o>^'**ffp ujflo cyey (Da>'«e»cy pi-ptnp eyr-ppcvj pr-r^pp poh-a>p »-(Dppio loontnp to i p^ 

p- *- i^p*- locMiAPn pw I 1- p i-t^pp^ mppooo ■^r-cyp^ p'^ppin 5*-^piB pi-cyPm ic\ji-u)^ r- i eyp 

D en or-cy coh»cnr-h- oo eyfij eotoo*-^ inPeo»-r«. tom^^co lomp^v oar-Po oicy»-eDtn ci^m-^ cy (»A 

» • cy' flo «-^»-"" ^ ^"ey t-"t-' ' • t-'c>t-" r-Tco^'cNt" • • • • • r^T-'tocvi'" eo eg ■•-**-* t-' »^* *-"«>»-" KP* ' ' " * 



cy lo P'~3 ^?P»Q®© <P TT r^N ppr-ap (Oh-CNj^o T-aoj'wcy cypcyop osr-rv^p ospp'-p i c>jh.*op ey cyp 

in w I p^P (OP^PO) wp I p^ iBpSr«-'*5 copintoi- eopi-inm r^ncnpp poth-P^ ^p^f*u> liopp^ ■* lain 

^ o i-;knP^ AT-pa_csi coo pco uicocoojo -vinT-oi*- pinptnis po>ocy>- puicycs^ pPcyKp t-PP^ r« r^m 

p» oa" coeiitQ r-Tr-."* cop" «"<»" loV cy^^r^rpco eo-^uidm r^-r^-r^d' rCinpor-" inoTirip'w" ■^"▼-"iCp"'^ o>p»-"cy * (' 

t* «p«. ^»- •.•.•^. ey»-« *-.•«.. • cy..-. »- SJ. cy?y« - • 



*S ^cypr-ej 5P»-f^P i-peypv promr^r^ p^tnpn mh-cop^ m^«-pcy »-*-eycyp pknao*-p r^pcymN a>^ i i 

•9 oPqt-io c46jpi-p mai-mh- PuitoiDO) pc6'«n£vj (Dcnr«-pn ^eoin^tf) uiosr-i-w io<C(yni35 »-Sipr«.r«. iopjI I 

* w_rtc*JCOp '^^y,^.'". *R'~.*°'^.^. *'S.'^.^.'^ 'R.*L^'*iC> '^'-'^poq ^ppr^_^ co^oocDco cyh-cDcooi c\jcowu)tr lOh* 

cf to' loisToj (DcyT-'cyp' p'cy ojoj env^»-"i-" aJV^ciiVof eo^'-^co*-" (o'cyofco'' inin v"(D^" a>i-ntricy ' i-"<Deycn * ▼- 

igT- n*pAii- ^ ^ • 1- cn»- T- T- T-n »- 



^ inpinmo) ^lopoiai) o>c>jt-^p poo^m pcy^^p i-poototo ppar^co cDppoto -^tncnr^co ^*-tncoa> cy *- i i 

TT ffist^Na '"2J?!R3 '^::?yf*-'5 -tCTT-oo^ pi^toc%3 ^3<»«P P-SFcycypj pp5r»-^ uSpirtr-iA c^p^p^ a>p I I 

«o Prtp^oip r-_ppcyp_ ^.p^_cnP_ ^nf^.pcyp Pcyr-op po>i/)0>N »-iAt-o)o aopso a>moa>r^ t-po>oco coin 

8^"'*c2'r-. 5 in'r«.*^o>p p'**ninp" ejr«-''p"uicy t-'pcoiooj p'ajincoV o''-"pp"v" pcycoinv" r-'vcop© ■»toa>(oa> cnoT 



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9zSi£ °2;£^S 2SS3 






96 



Individual Returns/1981 



T- ^^o^T-io Qr«-*~ti: '^'''SS^ •vovioio oimaNO ^Noaow (050}'-^ r^'-Kom oukdcvjcj inorvt-,- os-vv 
j^ r^aiOJOOJ nojioojs c\j'-o(p4 fygcsjW'W cgtor^^m rtey^r^o) h-ivcMto ■^ui^ftcy minr-f^rC loJBtD-veo ?yoSS 
eo <» ■«: V, ^-. ifl ®'X'*.'-.". ^.'^.'^.^.'*. r.***^,*H ^.*.<^T'". '^.<'*^.™.'^. "O iS c\j r-^, oj r- ir> to •-_ en tn^voam (o<-w«o -w^rtP- 






en tM ^ a> n ■s 



00 »- V ^ (C h-c\((dr^in -^ <D r-ann 
— »- r- w CM (0(00>/)a) a)ocoin<D 
in r-" m* <D cm" cm" «' ■V If) r^* --" V •-" 



532:: 



cn cy ui ifi o (O ^ o S ?j 



oi invcotpcM vcnooi^ ^^oou> (0<Ma>»-oa r^cn"*»oa> ooo>f^ooco »-^cpco(p •-(opjwa ^o-^r^<D m v r> 

w WOitS*^ "5C5'^*4 oc^co'wo vincocno '-o^cdq T-r-^oictn incoiocpo o> 1- ^ ^ w cgcg-q-cr* ntnr^ 

trt ■* oj o O T-; in m ^ ^ (C m i^_ eg ■* en *". '^. ". '". *. ". ", ™, "". R ^. * ". ^. ^. w, to en c6 eq o oi r^ •- r^ n eg oi oS ^ ^ 04 co _ 

^ cT'fo'Vtoco rt^mdai VtotoVr^" oT m* in* to c^' Vv'inWeP en' <n o a> « ^'cvTcD'cr) co Ol*^-'^OC9V i^'cnocMco in" ^'^" tor-' acninoi 

o i/ii^ttt i^cocncom ipeofflr-tn ocnjcmcoo co cm p in ^ c5<DCM>n(0 p (p r~- »- a> r^inepin<o cnojintDco co eg « m « mr^cg^o 

•- cM<-a>a>a9 ^-cMCNjcg^ oic^cm'-O) ftoo — '^v (DcgS'»r^ (Ofgmcon cB^--*-!- soScsicn O'-in'V'? --ouSintfi ^^ 



D -v o o en cvj m 



CM tDcg 



*o opaocnino) cgcMtovcn cur^epin*- cnotptoCM cnr-owui ocgm-veo 

N ^ r^ (p "- V a>t95(Dcg O'-O0)cm cMf^eo^-m cgr^patp ^ o o in en 

^ r«-(M*cov otocor*-^ r^«-CMcnr- cgcncncMcn oscosin i-vcvjvcn 

ot r*-' p CO <p" O) cm" CO o" eg en* r-" o" cm* ©" cp" 1^" ^' ci ai n <o (D p" V oi p* V co" cm' p" h-' 1- ^ n." 

h. in in eg in o) OJCpco-^cn 9*-aiOnn p m »- m »- CM»-po^ pco<-a)Co (Oncoo) 

u> r^ov<o»- in<oo>i-r»- o>to«^eM cjwcdcD'- oi^o^p pcsr^cocM in^or^ 



CO 10 p O) CM CD p in in CO o>coa>min in^mooco 
o<Dr>-coin <D»-»-o>p v^t-cott in«-cocMO 
•- in CO r^ >- r- T- 00 r- w »-tf(r^^(6 oicommcM 



ei f- (Oi-to ■*«> 



-CM «■•- (or* CTe^coin»- (OcDcomcM to »-»-*■ 



CM ^ tnm 



r ^eom »- cm 



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in tc^in^ip <pr^ega>m moacor^ 

8ep'-(^^* p*-<Dp£ stcegtor^ 

iB'Vffleg'.- ^a)««eM pcO'-oioi 

oT pfM'VwV todxtia-v a)«r*"egto" 

— <p omncotp inco^Ain 90<-CM2i 

pj * co>-ph-(q cMcocgcgoB_ ovcoino 

g ^ r^ d i-'i-' CO cm" ^"eg' 



eg^top*- apttsCMi- v(CtnCM<o cMincMPto 

in^-tf^O) ph-r*tncM o>r-r^^^ coaDph>in 

o_co*n<o_a> aaCT«)^_ '^.'~.'~.°T. w^r«»inp 

inr-">-"<o"V CO* p' to' *ri^' a)<onciC3 ^'in-q-'^'to 

p* ^- p o CO 00 r^ p p O) •- 09 O) o <A d) O) in CM CO 

p_ a> w in ^ ^- co_ ^_ w r- a) cm in eo co p ^ co c^i cm 

^' •-'•-' •-'eg'eo'^" t-" co' <d"cm' 



Sf-^cMCMCR or^CMcnco a)(Ot_,. 

egpCDCOtD coega^eg pppoD 

B >-_ V. '-. '. ''i f^. « P CO o in p to ^ « 

j's' minco'-^oj ott'^co'o CM'to'«' 



M ^inffiincM to^-inoj« r^cpr^eop veotom^ cpmr^top cb m co a eg cpp^acM tMOie 

S^cQinr^^ oxDcpPQ ma-vr^ra cmot-ojcm inpr^mm mcotc^^ AcocomcD <d *- •■ 
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inocMtsCM OPcoiAtzi incotpmni inaoino tnp^flpeg cmocdpo} 
^ top^N.»- ^(DcoPr^ VT-eopm to^cocooi tooicoroO) r«-tor^to»- 






in«~ f^to coeoeoin 



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T-'i-'to'in 
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acgvg>r«- r-amcoco CMa>mp 

3)^»-cg(D eg^-ob'-^. cgcDcor^ 

Ntoeooco oppcMO) mo9* 

ISsIS ^'i"'s' i'ssss §"8"2f; 

v_ o eo_ in p_ <D <o CO w CO ^ oa »- ffl co eo k cc 



co-v CM ^ T 



t ip2toeocD o^mr^a eM»-»oti»- »-3»-pct <D'«^cmp eor«.CM»-OB '-eg^ooco mecMpr^ (OiO'f-coin atcumma touiam 

o ri^pr-egr- *-$Sej5 r-CMam^ opcoeg.- eo»-«inS p«cwwtn egr^egCMcn ino^tpeo KapSoj ScmcmS™ sSS^ 

*-_ axomcBcD <D*5inS inioc(0,a> aSSfivmtM. o.^tncooi ^*as_— ^ o>(Oc»P.r^^ wKaSV i-oSBnS "SSSio ScoSo 

^- 06 to CO 5 f*' r^ o oo O) 01 CO cm'cm"»- p" m'co" Vm" to" co'i- V V^" r»-"cM'p't^" v' r-" co" o> r*-" (o xtid ^ f-r^ (D co v"eo «' r«." r^T iv." r^" ■*" oJ ri eucvl 

■^ 9S«3QB "onw*" mmojegS (otoipi^ tO'«rrt.-in --(oS^^ (0-^r~-«.r: otM-Tineo S535rt r^tococMS SST^^i 

CM p»-<»(D«3 ^CMCJCMin r-cocgpr- Scooeoeo <DT-a>v_(D (oegintort r^TtaJScM r.p«oto SegrtoV V-^SKKin ™5 ^ 



wpfflp'- nott^ |»- "-ojo^pto ^<D(n<ocp ojcvi^n.© insr-(Dt*> ^f^to<D^ '-CMCMtom podo^-cm scMin^cM co 
S'^tCiS ;;Sf!J? 'z ££'"1:'^ Sf^^SS r-cvIiAi^Si coopoco rtojin-t:^ loScvJ-*'? ^pSpcM SpvSm n 
(»»-a)oo(i p^eg p_ «)cor-_coin (D'W'-_<4o_ v.«DCM_a)^_ coco_v_nc» r^r^inp^- 0)cof^4^ cgftlnSeo «)(55--r-. SJ 



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mUpCMP CMCMr^tDCO 



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co»-r^inin co«)topi^ cO'.-CM^eg 



yp c\tc^r^tDm f-to^co<p tpo>a)mcM ^^■ejir-r^ tM 1 1 1 

fteo cDP^o»*»- ^tointoiS ocopom cocococov pill 

6 CO cMtncOi-O) ^atat^tn egooin^m tor-co^-P « 

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o* CO to »- ^ vm --CM 



SS!^S9 i;SilGin*? 3£''^5P2 cocm(Pc»<» poaeoi-m egcooi^-- (or^r^toco ■vtO'-pco ■*tO'*(oo) CMOitoco 

SSffi'^S SiCiKSiK S£:^SiP 29£Si*'> 5^^222 tguSgS^m ftco^n^F IXineBK*-: ^pSli:? cgS"" 

d)<o<q'-,(D OJOJCOCOCD pcoo_inr«._ ^loco®'- O'^^oto <i>2«2<- mcor^V* cmi^cm^v f^cb*o>eg <DaDtMeg 

tfjmno^ Ar>^m(nm ^ ^ ^ d Qo inwcM"cM"Q" CM* <»*»-' in r-' •-"p'co'ioa> i-'m'r^-'nr*." 1--* 1^' «■"<»" «>" (o'<o"in"cM"co •-"coin'-'' 

*P. S wocMpin ^uiininin mtD-vcoo) aj(Stoto»- p-*»-coin o<-(ptDa> r^^^- 

-Cmo) wr^^h-at inr-(Deg»- (OCMOegip por^CMP mineg^^CM ^aj$r«.»- r^r«- 

iio (O r^" ■r-' ^" ^" m" --*^',-' ^"^"eM"in" to' to' eg' ^"^' eg" ■»"•-"•-* (Dini-'in 



, j>r«-co(DCM »- ^ ^ _ 

I^coh- «co--CMrv. (ommc 

DOOPn CM»-CD(OCO - 



CO (O cococou 



I 



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« S2J52^ X2t;£?S< r. 92?. t: 2JPS1P2 23"'>Sy® inc»'^^o> <ai^30>P egacMPco vcoo>pin ooof^^m r-eoi-- 

£ l^SSSS! 939'^* tM«>(»CMP cof^ifif«*» OJ<p»-co»- totO'-pr* ptpoin^ coeo'Wtoco pcjjt-St- T-iAi-tMO co* to 

> i^_e6co.pp *S^,^.■-.^^ '-.<H^-'".'^ *.«>'^o,'- "jIKr^coeo negpr^co Spln^p a^^egeg ^Soto^ oicj^cm" ci 5- 

> ■«■ r-cMeg «p*-^co (Dt»co"ioo)' inV"»'V<D' h-' co' 1^' --* cm* co" co" V cm' •-' V r** oi <» ^' oj'Voeor^" f* f^'cM'm' <-' ^' <-" eg to" ^" * 



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" SSS2S S;;;JPsr ls;;;t;SSi! o«>2;-o' co'-aj-jS r^-oooji cMPc»gS SSSln^ gS^fS SSs^S S? i^ 

- cotop^a to_a>h._«) N._ waegegp ^ r^ to '- co <Din(D(c>co cor*---r-o — m co ■^ cj to ^ eu co eg *i^p©Tr ^-i-Sr^cM 2)» « 

b (n(n^f-ir\j in m w m «-' in o) r-" CM Op* CO r-T ir-' (o' --" CO in 1^" ■«■' CO oi •«■" CM* o* in p'aoVm'o daimoiiii -■——-■— -r. -_•..-,.- _- ■ 

(O '~250> inco^coeg r-cocoT-CM « »- to t- ^ eg>-d<Oi- ooco-^incM 

CM r-tM'- tM CO »- CM 



a* CO<Di-pCM (DO 

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22222 22ZZZ ZZZZZ OOOlZli: 







Individual Returns/1981 



97 



II 



II 



OLnocMcp ocycD^iS "-ajcywo ncvjcomo) S'-oc 
scDiAcno eyeor^ncvj r^r^cocMco (Di^ojwct r^cjr^c 



m N m r^ -^ 






g'tioai fw" ■^" <d" o" CM 
■■- — — inrviocScM 



Ol 1— CO CO Q CO CM ' 

_ cvj»-T-oo oa-^min 

coo(qcqro_ a)_<D (0,0 (E_ coi-o* 

cifsTVin^" CO oT'-cMCNJ" loo'cuu) 

Soaj"-^ co^iAcoQ neomio 

•-(DtDCO '-'-coo »-cvj 

co" 1-" --" .-' 



» cycn»-(p'- r^'W-oiinco 

§^iOt6<dtD ajco'r-'coift 

(Dcocof^^ ^ipoocotp 

O'-oSui'fl- c>OT'-c\j6o 

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cor--r«._ 
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f^aiA tno 
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nCNJCNJOO 

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CO op O O) *- 
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cutnoco 
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jimi- cou) 



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03 >- CO 00 

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i-ey eooco 

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too »-*- 
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oiotocyT- cocoi^coo mcr>t£)T^tD 



ojincg-irin cowr^-^i^ 



?c\jir)Tri/i c\jO)C 
XDi- 1- cooti 



. _ ^ h-cococpr^ o^ 
<0 CO nOit^Oiin (O ^ CM O CO CO CI 
^ — cor^eocD \n<r — ^— -■ 



a>ocM 1- cooeo 
t 3C0 1^ 



CO coo)Tfc\jcD h-<D^r~co oicgcor^^ uicjoco*- cycy»-eoif) r^oojcoo Ot-oujo) ovcnjcjco co'-Q^oi uicdvcoid r-0^01 
CM rocoincBco fflcoOicor^ ocj^rgcp (omt^com coojco^^ ocnjcot-»- Kootom O'-oocO'- ^cDincoi- meocMco*- in^cNjcn 
o O'-tDtficD aaf-cvjO) kcocvjujcd r^cooicNjco ^oaaSwco ^cy-reoco eo'9-cMf^'- coor^toco W'-cousv »-®couiv »- ^ 



- CM 1- y- 



in (Otocnou) co<»r>-CMOJ 

«- ^^ojincD cpoO'-OiO 

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h^ tp'oTco'cnco co"m"cp''>-"r-" 

8CDC\JO><Sh> CVJ'-CD'-O 

COi-COCJCO (Dl^ »- »- 



ocoaoco atoaiom r».'-veoto (ococococo in ci 



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cnu 



cvicpcotnco coQOJom »-CMmoo cycovocp 

Soor^o cMcBi^r^o) (dcw'^cocm r^tococjo) 
u) ^ CO 1- cocooomcM r^»-coT-i- T-i-incDi- 



O) *- vcom CMU 
»- cpf^OJO) r^ii 

CMCDCOCO CM T 



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•vcjcpcocj (oontoa 

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in ■» coco 1- 



p CO 1-Csj 00 CM c 



-CMOOCO COCO'— ■»■ 



11 



AkntpcocM ojiorvoi^ -voi-oo ocoacocy r^h-r^com cm^-cococc 
-mcooQ ^cMintoin ^oocDS ifico»-f^o cMr».oocoo coaji-coo 

M CMCgCO CO'V CM ■^r-'-'-^ CO Cg CO CO ■<- 'V Ift CO •* CM (ft CM 



">»■■.- CD CM o) inor^coco , 

comr«~coa) r^coincoi- >- 

CO COO) CM CM oj-fl-ir 

h-.'oJ'r-'cMco" f*-"V(p"a)'cr ^'h-' 

T-i-cMtno CTCMinoOT ■*a>p«^cpCM 

ec-coinT- ococM»- cm m^-w- 



m m »- r^ r^ CD '- 
— ^ coa coco 

CM ■WOO) 

r^'cM osajT-'o'-w" 
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CO W CO <t> 

mo in 



If) CO O) CO CO CO O} CO 

CM f- f^ CO O) »- CO -. -- - - - _ _._,,___. , .. _. _ , 

cj^oj^ (D'-^«co_r-_ inr-.ocM^_ '*~.f^.f^.'^.'^. ^.^.o^^. '^.^.^.''i^ ^.^i^.'M.^l 1'".**'.'^.*. >0(D*nf^.<o coo 

W f^"»-'r».'oeo i-^CMco'coin aiuyt^t^ai t^mc^atca -^r^tptoo (Otodaiui ojco'i-'oico (Ocop'tooJ cd'o'n-'cm"'-" '-"eo'r^'co'co" eoV 

■»- ift CMCO'- CM*- en o t^co '-'-coco CMcoiScM'^ w •- ■v-\ntD cocySir^ cT-inv- cocm'-cm 



W h'CO^OJ '- <D 
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(Docoom m 



CO CM o h- 03 tf> ffl CO m CO CM O) 01 01 r-- o m <D r^ coocM^-m a)co»-coio otor^-eov' mco 1 1 

i-WOJlf>r^ COCM»-^0) COCOCMCO»- 0)CMWWCO COi-CDCO® OKQCMOCO »-a)T-lfico CDW I I 

— > > > . . ^ ^iAo> oo>CMCMa> a)ineor^-~ ■- — — - — — 



OCM WCM'- CM^I^' 

oweMtpr- ooif^' 
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»-oocMO mr-fw^eo noaattD met ,__.. _ , 

or-cor^esj cnCMr^r»m wo^cocm r-o<owO) cmcococmoo cocm I 
' "■ i/)CM cnr--»TCMio ooh*cocoo va>>/)f^v h-cor-oco oin 



Sr^T-meocp '-or^tp'<- i-cocooco CMmcocoui -^oataxo cocdcocm'- fflCMa)CMT- ^r^mcoi- ojcm'W'-v -wij-^oiif) oui r 1 
eoosQeoo i^r^cMrocD inQa)r^in r^O'^'^f^ r^Sji-0)^ ^fflxfunn inocoo)r-. coCMcor^i- 0'-c»inin coi^'-0)cm o»- I I 
en cnioSi_c6a)_ coo)_ina>r>._^ ^.®.^.'^.'^. *>^'~.™.^. ^.^."l '".*'. *.'^.'^.*.^. c^cm^i-^co h-cocO'-o vo>V'-i/i cokcdoiv veo 
(D O) * Q OD W 
r*. CO K)»-ui 



CMOO ^inO) CMP 



f^cncMcoo) cDO)c«jeMco oicqcmcoop »-inm'>-i^ 
CMcoco^f^ eMO)tt(pr^ tococomin ooto^r^cM 
ino)»-vco »-»-o6o)r^ oco^cmw cowinoco 



ScvF^^cM mojoicocp •w-w<p co(oa)coo> co »■ 
CMWOpcO 0)VC003 '-Of^CM* 1^ oo CO m ■* ■wc 
'Ti- co'-cocoo) i-wh-Of^ r^'-wcoo 



11 



fflcor^or^ "-(Dwcoo ^cmojcmo co »- ^ »- cm uicomcpr- ococor^o a)CMcpvco '-ojwcmcd '-cocmcscm eM^coephH r^r^ 
^« (Oh-ui wco" cMco cO'-'-O)^ cococoa>cM cnoj^co T-cMCM^-"- »-w3r^'- f*.r^inoocM a)CMi/)ir)co • ai29r- • 

»- UJ CM '- ^ f- ■,-■,- ^ T- (O »- •- »- »-co 



-COCMlfiU 
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CO CO OJ f- 



CDh-Qino COCOh'CM'- COCO^^-CO (OOCMOcn 

80)0r^» cor-r^coco couicnmco »-(Dcpp^ep 

GOCMinr- otnu>0)r~ ^f^ojoiv oor^*w« 

CM ufi^'incMio o'cfi-'cM*© cm'i^cO'w'co" 09cp'co"'-"(» incMcoiri''* 

^ QCDOJO^ (pCDCOWh- inCDCO^CO »-^T-CMTf T-OJCOknCM 

^ ift tf)co^ inm*-CM(S r«.»-T-ccO) coioioO)-- cftcMCMinco 



i^cor^ cMa 

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ncM ■«■ 

-.85 



)»-cjCM»- (0'-TOr^»- r^r^iocM*- 



cou)CMO)m r^comcoco cMincoeocJi cocmco 

SC0'-o>O) r^'-inr-CM oor^CMO Ocooi 

lAocoo cococsoo) fflcofflcD'- nto-n 

•-"(DOcocy cM'co'^r-."if) r-" cm' in v' en cM'co'aiQ 

cocO'-com --orrcoin comcocMr^ ■*• • a 



ta> r^O)ioc 



0)CMCMr^i^ r^in»-»-i- cor^»-'*'- coini^cDci 



Q CO CMO 



5CM QCMCOGQO) ■* Q ■» <» O 

»c» mr^cofflin 0)iSo^'W 



m i-ocofflo CMincomi^ r^-oiO'*'- 

CO CMI^CMCMCO r-COeO-WCO t^CMOCO-V 
CM '-'- CD 1- in 1- i-'-^*- 



CMQtOCMin ■Wl^eOCM'- 

ooincncDtD cocotoco^ 

■r- CMCM f- CM 



SCO CO 
in o) _ 
oor^ mcM CO 



o cMin CO CO ■■ 



^CMO 1^ CMO 

ptdtnaeo incoiooTu" 

I W « r^ CM COCMCOOC 

o r^ ■^ co^ »-in 



cMOi^coin ocmt 
(Or^cM^O) weoi 
»-com®o ojcou 



Hi 



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Ills sissi If 111 lllll 



• 'I ^i -.is ■ ■ -.9 

^siK-f"' oi9«"^ ~'^*"i-c- irQ*- 

llllllllii ssiff ilfi.. 

SS22Z 2ZZZZ ZZZZZ OOOCLIC 




Individual Returns/1981 



If 
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11 



pm Auioamtp mm^vn ^r^amn inviotM^ r-i-moio Go^tooto ar^^coo*- cvifoo^aa cv 
pio ^^nr-o n^ftw*- r^-^ntnoj i-rtf^tpo or-uitAoi r^ao<5^m ■voftoo-* aojAr^a tn 
6 *_ asrtocoft r«._ e\j a> n p^^ io^_(D<o_^ o>os^-ioiA ai_»-rgtno <7,t^'^.f»-.f\ c«j»-«o_h- Sacnwr* ui 



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w it>mtot^ 



ooj^m^ r-' n^ 



- ^r^^sij: 22SS2 '^SS'"'^ *(X®K*" **"'*9?''* S2'~S''^ S^SS*** wnoj'I'- cjcnjco^n ^3*0$ 2 
'-_ ^incotoo tn$_o_'»a> cDvoScq SSlnajio "".(H^^^ n»-_^*or».3, »p>*S»-_^ S<6SSV nSnno ?S^nS w 
" CO"-**-"' O) *!5*~'~^ '*""' '^"Q'D tDesjevJ*-"irt •-"oQtf)^" 10*-' to' ct a>»-"oiu)i-* cDtnuicpio* V itine^ •-"rjioojio" ' 



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3 vi^<-«a mcMoSd oo^'inSin aoNr»ap cmi-nqS dQNT~<o S*-Snn toS(B<-o <-m9>SS 



»- CTCJ 



*^ ^Ct^'^'C QPiuir^c? Cij«Oh«.vc5 oo<Oc>jaQ --uir^QOi cocotnm^ Q9Cpr»ui pco«i*o OT-(pm<p a>h-tf><CM lO 1 1 

w <p(00a$ 5'-in»-<o ©■vooco onmmoo <pr«-'»*CD r-Dppi^ p$o^a> Ri^o*n® ^eo*ioio {Dh-<-oo o ' ' 

o» *>'-_i^_-*o rtcD«^csj «• *'^.'-. r»-_aSiflincg cnp^cooti uicgSjoop} ^_in'-_r«.^ »-<nO'-'S (Dr«-oo»co »-o^5t- in 

SotvjcncNj'p" eo'eo"^" '-*(--* csf --"i^'tn" i/iaiacsTr-" p"r-"<Da>n p"V<o' m lon—'i^'o" ^"(onVp' o* loeofti mitir^dc^ r^ 



5* •-nh'^a) r«.»ncp^^ inmh-oj^ ^-cocof^cNj commo>^ tnma)cD9 ^ » ^ ^ os tO(DO»-06 a>^cyr-ai r^cwin<o<D cnjo 
m inaxotna CTW«^m s^oo^a cMifl<p^eo »- is a r^ ■* r^inraCMin tpi^rttp.- ^^om^ p<Dr)ocM p>fcfimao?F oSj 
■A i/itoi^T-'.- aptBcDOD »-• <-ai(D ^^oo><D -ffonneon oip^p^^ ^"-(cSitn ocoor^o 3Soor«.»- ar-i-oSrt K» 



5 5 cg»- 



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■npcvjm 
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SSSS5 s:|5S S5SS5 tS25S SSJgfe 35 IS 

'-_(Dcyis.(o ^_0(o»nr^ mmuiobo maba>or» ^r-tooo ^" (o 
eyar-'arV om^-^N uim-*i^t^ in'o'ioo*-" oi 
n on oeMW(0"- oj ««»«- **^<o 



3ctja>o (OONO^ Qcvnuim cmt-cdp)^ f^^-ooscp mo)U)(pa> w^kfip^rv tomr^^m ^uicstpco ^of^h-« v 
<P'-C7 •-mcjCTin otn^uxB cocm*^»o poam't-w w^coscp smmkniD mmnmr^ «cyo3»- v»-infflcj « 
r^invcj cga<or^(0 p»» <0(D(D r-ortoicy osconjino) tM»-«Sr^in «-maSmf«- oocsomn <omOi-o» rtam^o -r 



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10 Qf^raco^ (p^t^*-»- +-ioa)oe\j o>va»r«.N- cvi»-n^in tnacpcvj^ r^cncDoui cp(p{S^^- uinmcpr>« ctjuitp^o o 1 1 1 

in «i-o»*~ «»-■•- at c\jT-Aa> ini-incvio) cycnqSi-o eocjoaj'* h-h-wwo «Sii-oep uii-<p^a> r>»oj*r..3 is. 1 1 1 

r>^ • ^h»." N i-_CTU) 6j ttoji-i- r-_i©no)h-_ o^uio»-_v cyeo^^Wi- h-vnciO) ^ojincjo nio^i-in cnoio^co ^ 

V •(DO)" v"'-' if> h-"* ojcr> CQCvJ* i-"!- i-*(0"(dV* loi-'i-'cvj" <Di-"cj* «"• v'r«."cr) * cyCTOj'i-^ " ^t-"* (d 

a-"'' 

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Soaonioo S^i- 5 "-pi-* in*-Q»-io SodScji- o^oiintp m^nr-o tAuito^n f^vh-iocy a^Scvio rt I I I 

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»- ■« ■* in cJ cy» • • • ^ • n»-*- • • 1- -- »-• "-(vj*- • • cm »-• cm 

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OO'-OO'- «»-*- g» cji-*oo lOi-mojOD ojocpi-o (OWOfO'W r«-r--eMoiqo n«i-00 ifii-o^ob r-.N«>i^5 h- I I I 

is^ • 1- f«-," oj i-.ntn S <»a)'-_*- i^tomatt^^ oiop.'-'* cvct^.Wi- h- -w n ctoS ^cjujojo mui^i-.tn pjOBOi-to -w 

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cocD^vco ncMoiuicvj i-toroojtp ^uiocD'- noor-CMiA moiiniAN r^oancoko ^*-inojm cor^miocp ina>£nr« *-■ ■ m 

111 r^ono^ (O'W'-ajn •-• o>tno «'-■*■»« (oS«i-o r^O'-a>'* r^^r^oio) c\ia»cno^ .-(OuidSio oar--<]5o tn 1- 

^"■wr-" uin-eni-' «oioi-*oo'cg Vi-'to" ^" p^'otTin i^m-^af 

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10 tnnnm^ onv-v-i- noicpcMO tnuxDOi^ i-CMOiuin 

So-v(n*-n QouS^CM onp-«tn tp'^'ojmo oiNspm 

eocMCTOoS ^CTcyo»- r^ojwf**'- ^tom^a r^r^osSif^ 

of o»<D«i-*eo' toecTv"®!/! in* r--'5"<p ctoj '-"wo)" inV^tDP) 

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Sr«.(Of». ^a>toa<o cpcvioto^ pu)mr<>-a> a>^(D*-CD ^o 1 r- 

QincQ looocor- atsr^cp^ ffli-poo «iin'Vor». ©■rf I ■* 

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wtor^eor^ ^CTiftnCT aa^cni-r- (Si-Wi-i- mm-^-vr^ r^Oi-coio aoffl-vf^ co*-*-^0) otnotn^ O'^mcvju) v« o 






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3(Dm^m ^(Oi— COO) mouiinu) mcpa^-oi ^^r^^fs. r^nxnoit^ 
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ui w)mmm'« pm'^*-*- ncitpcMO mccxsaia i-MOBiom oicpr^tor*. T-o>ma>co cpcvjcntn^ piooh-O) a^tOf-oi •o-n ■•- 

8p'^«»-rt oooionn onp-cin (D-^'Ojmp ojoicopn Qinpina) mioooh- mmi^tp'^ *t-Qoct unn^Oh- tp-rf !■«■ 

^rtevjcoooS ^nojoi- p^oawf^i- CNjtom^* ?^f^a>K)r«-. (Bi-inin® oj.-r^«5"» a>Nc»oo mmS-w* (omeMtoi- ^» co 

of a)'tog3»~a) coajVam' in* r^^us rtoj^-'to'o* in^"5«>co (oVoieo"^' pinto-wo" oooo*eon r-'coo'Diri ^"^"rt(D"rt m" 

n ^ fiicu^ Df«*»- CD CD »-rt» mcnvcn^ f^cort^oj cBi-m 1- Si'-ooto— r-v^incvj * r^ooj »-cDa)»-cj 

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S-v cocpejcyco ^ma>a>n cntocykncg qcmt-odco oicdqcocd mcocoqjcy nawfo-^ ■« 1 

(D i^^ocoo) airt(P'>-c\j v^ooJOJ ^on-Sp tM»-«e7»- i-inr^Sjcj *-a>(po(D co i 

na a>aqao<D^-', tsr^scov r-dxDcocs ocotntntD coojcg-v^ ancococo ojco^cort (D 

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h" osg^oBOJ h-T-cocooD CO mcocM o»-T-neo *-oia)v»- mcorx-mco ooitn^T- 
K <pasr»-»-cy cotooi^oo »- icp^^ r^r^mcycn coot-ooj ioo^coo vcDtociin 
o «i^»-c\(<D '^cotDino) V ^00 amoo-* a)^»-*-iA Seo-w^-r*. r^eO'-inin 



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<.?5(3 (Sofific Si2=£ 52555 SSSS2 S2ZZZ zzzzz 5o6i£ 







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100 



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y- c\i(p'*cii»- »-oioa>a) o)'-'-'-^ toon-mo) m^Aui'or mtocomo "-irtcoo^ (»co icy 

CM o©c\j»-o» ep»-ai^co P'^oocsi^ cyoio^cM lArammr- ^o»-^<0 ui«)0»-ot co^ I «■ 

o '-r^<0'-n cDLnuxocn osi^^-i^o ^-uko^cm oo^cjcow mr^o<0'e i-i-or^cj »• to 

■w'cNjoin oeoVuJO o'cncooiu 

•-CO'-'- cyr-»(OT- fflco^uic 



inooh-csjco coK»-(D^ . 

CO »-coo> kocovcooy r^coco»- 
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M^o «(0'-a»cM (Oi-ocncD coaj'-vo oievi^cg^ '-co^uim ■*t^'*i/)co ooir^^m 

DCUO *-h-CTO)co <piooc\jco r^'-in* .- o^^p-c (DcoQcn^ cocorg-^m ^CMOincp 

^r«- to^» mm ^oioocgto • cm '- •- cMtficooif^ v-cmw* • ^* f*-m • ^^» m 



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cMm'-coo if^-coQ^ cM'-cpcpep r».comoo> cMO)0)cor- (OOoo^cm ^-'-m^r^ gmcotO'- i^*(D»-a3 m'-mcMO mcM 'to 

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cm" (^' •-" a> r^* cotoVQ'm' h-'iO'-'co'ci' h-'r-.'oi'co'm' ^^t^aito --"co^cdco' CMeoco't^'o wp'f^ia'm' m'tocoVoj •-'cm'cdcoV «'»-" 

^mcoroto h*(DODeom r*inf>.r«.»- mcMooio cococmi^cm '-kcococo '-o^^to ^mor^cM mcor^r^o moicBf^cvj eo» 

CM CM K mco m CO vm cmcmcmcm mo>com»- v »- ^ coco oicmcmcO'- cm cooi'- v^ cD 



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3(DQnm O'-cDiS'- r^'-r^eoCM o(dcm'-0) op '- oi ^ « h-oocM^ cmooj^cm mwcom^- ^O'-^® ma)Q'-o> cd ^ i^ 
ocoo^O) co(Or-(Dr- (DO>cmcmo ■- h- (D >- co comcococo •Dt^'-r^o ^mm^cM m^CMcocj o>r-0(D^ '-T-or^cM co* (o 






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ocDeoiom oocdcm-*'* coc\jq<dc>j aoQcoeo 
inep<D'-o '-commcn oicgcficMai toto-^to 
t^'-r^o oo(3>o>cor- coojcomcM 'tnO'- 



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8f^O)co (DCMCMCMCO V CO CD CO ■* O) o) CM m »- 1^ m ■* m •« mcup'* mr-moco opcocna ^ 
cy '- 1^ a}CMCoa>cM i^ r» ■* p '- i-cMvmo cmcocococd epcnaim ' ioeo* coo) CMO'^r^^ ui 
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u> i-cocop^ >eir~t^(oa> oiocpr^co kcdocmp i-ajcor-CM •-<0'-p'* p*-r^a)o oioocmcm qcocdcoco ON-comoi <pto t^ 
to o)5r«»toa) mcMOOT'- .~cm^5'- ocm'^cooj '-cooom-v 'vmcMcOQ *f«^'-T-eo ocoh-i^O) pr^coeor^ cocompo o* 'm 
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Individual Returns/ 1981 



101 



11 



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0)cocOT-ego in»-cj(Dco*- 

o>(pno)CM*~ m O) 03 a) CO to 

r-_wina3_»-_co_ 0)_a)_Wh-_cy in 

oicm"(dco<d"co" in" in CO* to" Ul in 

inoco'Wi-p toooeo'^*- 

-MCOin^Tfo ^i-r*.co 



OS rococo in CM 

CM CM ^V ^ 00 

en ^to»- ^ r^ 
eg"'«-'»-^»-"cMi--'' 



8r^ O) CO 1^ CM ■* cor-cooi^'- 

c\jocou)(D_0) co_cq^_f"^ 

SOCMT^'fflO"'-^ \tit^in 

T-COi-CMCOCM Oif^ 



■woinoi^m ocMCMCoeO' 



»- CM CM CM CM CM 



Ol oxomp *-P 

tn *- T-NCM CM 



Q too>io»-po) cocopa)i^t» 

o T-T-oocoAcM cncoAcoooco 

in o* ^.*'~.f^.". ^,^,^.'^. ".'^ 

*- Co"(0"co"cO^-'cm' r-' V Tf" 1-" 1-" 1-" 

CM COtP'-eMffl^ CMOlCMf^Olp 

^ i/itoooco'T mcoojojcM* 



gpa)»-co^^ inash-cjoup 

ocMTfp^f^ CO m to r^ r~ to 

CM cMaiO)_OT_'-_p O)_cg_oo_co_co to 

CM CO CO* '-"in" cm' in ^"eo'inincMf^' 

CO OCMCMCOCOOl cMtoamcM 

to CMtOVOJOlCO O^CO»- 



r- ojvcotooico OJCM 

■»- CMtntOCMCOOQ " '- 
CM COOltOOOO 



^■'-— oo 



mcMr*. 
. -. _ cj>tncM 

t» ■* CM CO CM eo_ 
to' r-" I--" ^" CO 1-" 

CM toa CM 



CM CO ■— to "O »- CO cocomtp' 

«- Goatotxicpa "iTCMinSt 

h- '^.oi"^.'~.'op OJ CO in (D_0)_0) 

^ oi"0)CD"inr"-"co oo"inirir--"'-"o 

Sco«coo)tor^ a)a>v»-r- 

»- CO to o) ■*■»»■ m'ftO'- 



tn 



- T- '-cj m •- 



Sr>^ r» 1^ a> ^ CM oincMcotor^ 

oi^CMopoiin »-pip'*h-o 

to ^.^.'~.*'Dcy f^.o_S CMCMin 

m in ^" r-" CO to" cm' i-"v'(D*f"~"oco 

CO cMmn^^to K CO oo ffl »- 

rt to -v CO CM r». CO cMoSco 

Q T^C0"^'lO*lOlri T-'CM 



i^ 



lominmo CMa 
oj-v in-^ cg« 
■* ma 



CO_ CO o ■v^ 
cj to in CO ^ p 



lit CMC0»-»-(DO> P^tMCOfflO 

lo mtoh-p^'- CMOJCgcO'- 

in in-* '-_o_a)r^_ •wo,'-,'- 

to CM (d" in o" to' in co'^*^* 



SCMtOCOO'-'* tocotooioco 

■*»-<p"*(Din ^CMtpOOOCO 

o> incoCM'-cotD o>r^co 

h. CM in m to to in cmcu 



fmcoocgcMOJ cocoQ'~t»v 

toojT-cM»-'- OJf-to^or^ 

^_o>eoco_'* tD_ r^ to r~_ in CM_ eM_ 

»■ cMCM'tOi-'cD'csr o) to" in CM to ^" 

♦ CMp'^toin»- aof^-wcMoj^ 

^ tOOin»-'-<D COOO'-CMCO 



ptoiQcor^u 



DO com ^o« 

■^ T- t- ■* CM 



pcor^ 
c^ aJocMiNdm inc\j--<S^^i 
in CO "-" o' r-" cm" ^ CT) to" to' ai r-* to 
m ^-r-cocDcno pr^^oitDco 
te *- r^ (D_'-_o_m_ poi^cocm 
r-T I ^"eM"cJcM' m'^" 



o» owotooto CO m ■«■ (J> OJ ■^ 
r*. cototocoo>-* -q-cpoj^r^m 
CO ^or-toi^co cotO^'-r^^ 
-' to' m m" cm" m 
_ _. _r) CO to "* »- 
- '- •- oto '- 



mCMf^OSi-Cp COtO<NCMO) 

a>tocMCMr^(0 tomcor^-*'- 

mcom-- oin "^.cMcy cmi^.'- 

coomm"o'in" -o-'co'toini 

0'--ffT-tD^ '-momi 

cgmcDcoi^tO cootocM 

I T-'.r-'^ m"cM" 



cocMOjgji^cM moicMcoi^r- 

cotOi-CMmtip 0)^»-copoo 

eococM^-^m ^^h*mmcM 

p"co"Vep"oi'N.' (om'^*"co"cM"v 

nimi-ooto r^^mO'- 

^»0(0»-tO OO'-^'- 

CM'*"m"m(Dm* '-"co 



O cotor^cMCor^ coPJtopm* 

^ o^^or^co comcMmocM 

^ a)»-»--c-r-o cMmoio 

iC to" ■M-" r-" -If" cm" '-' ^'o'-'T'-" 

CO mocMCMcno) m co 



gssi 



Tto comtoojo^ 

_OCO VtO^tOCM 

i^iD^rOOr*- '-oocO'- 

CM r-" m" o" as" m" r-" •-" •-" 

T~ CMCM 



CO cMi-cMcootji mevjmvom 

y- OCOCOCDCSItO OOpT-COO^ 
tn O'-intotnv ^tD(oas»- 



ot ■**-'C5opm '«acpcoto(0 

Sinocooio^ ^T-moirvm 

cO'-_co_cg^_ao cor^_h-co_to_ v_ 

CD f«-"co"oo'eMCM^" cM^"m"o)"p"r-" 

CM OJ •- CO h- a> h- o>'-p'«-o«i 

»• © ^ O) m »- ^ m o in r^ T- to 



CM T-oo(ocoocM mmi-oOT- 

CO CMtO»-'-CM01 r^CMCM'-COOl 

o» to »- r^^ -T. '-. CO (O_o_eo_o_tooi 

CO cm" CD ^* ■^* '-" co" to' co" aS v o) o) 

8»-o»-o^o> CO m c\j c\j CM 1- 

1-CMCOCOCO O ■* CM •- 



m r^'^'wcoiocM T-CM* 

ainincjj'-'-cM (^»-» 
to^to^cnin "-m 



osoimr-OJm r-co-e* oiiD 

_^_o_'-_tD_m_ CM_0)(^_ 

o" r^" o" i^" (^" co' m" o)" V CM -- 

'-fflO'VOOl oso«- 

CMCMCOCM O) inCO 



-^_T- !«..._ («veM_ CO '-_CO_tb t^_CM_ 

Vco'ocoo)"^' •-"m"^'r-rViri 

(Dcoi^cocMto eoeM»-»-'- 

tO a)_r^_tDp'-_ co'^m'- 

^cocooo>r^ coco 



y- pcoa>oomco cMCMtommoo 

A OmcOCMOO CMCOCMCOOCM 

CO '^.<T.<^.(Otq'V_ C)''l<\'~.'~ 

§'-"cM"tp"m"<o *-' ^'*-'m"»-" 

r^optO'-o toco 

CM w »- »- '- •- 



., . ^ - I^CO* 

tON-tO'^or^ O'- 

■--' V CM to" <0 O" C»"to" 

^eocM^'-'^ cocM 



to cMi-cMCMms r^foo* toto 

N. •o-ooj^.O'? ■^pm* »- m 

A ^.'-OOClCMtD mtD>- 

«^ mr^air^r^to r-"mto" 

CM mcotocoor^ mco« 






CO CMCOf-oitotD mm'COJO'i- 

CO ^tOCMCOCOOl ■^T CO to CM CM r«- 

(O (ococMCMCMm r^cocMmco 

-" CO* cm" o" co' '-' to" to" r-T eo" 



Si-tOtOm'ffCO CMOCO»-»-CM 

in OJ CO CM CO CO to tococMr^ 



CO r>- w O) O) to I- r^ o> o) to h- 

t»0DeOCO»-CO COCOCMCM-*-" 

CMto^eo_'Vco_T- aooDto_pco 

CO to CO CM* cm" r-" '-"o' to'co' 

omotoO'O' O) »- »- 

CO -V -C CO CO CM ^ »- 



comcotJ>^- CO 



III 



en ^.'-.'-.^.to ^_ 

CM »-"flO"fDCo"^"eM COCOi-r 

CM fflOlh-O'g-i- tJ)CM»-r 

CM ^h-T-'ffO'W OXOCOt 

T^ com" cm" to" to" CM co»-"'~" 

P> CyCOCOCMCMCM V »- 



CMOCMPCOCO CO ■«■ '- T- CO h- 

CMr^T-COCM'- OJ'-OCOh^CO 

m_ m_ tD_ co_ to_ <D tD_ ^_ r^_ o_ co 

cm" oo q 5" cm' n' 5f o' co* ^" 



in mr^totocMi^ otor-totov 
CM r^ocomtpin ov^-mr^*- 
o r^^CMOmcn ococor«. 



o •-•-apr^'V CM^T 
IS. mh-mincoco mi- 



1 


326,405 
490,163 
440,565 
390,409 
322,304 
252,894 


514,542 

120,982 

18,306 

3,531 

395 

194 



i 



M 

^ i 
B 

» 

E 
o 
u 

£ a 

8 ^ 

O 

(9 

at 

III 

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r*. comor^toto pcntoowr^ 

a CM^^cp^m aor^CMoa 

^ CM_r«-_tDinT- tD_ i-_cM_^,CM(om 

Sco"p"tDmp"V '^"f-'p'ptpm 

■vacO'^pcD oioioinpco 

r-^ CM »-_«■*_ 0_T-_ Wt- r^_T-tD !-_ 

Sin to" to" -WO to" r»."m"T-"iCco'cM' 

^o^tofflh- ntDV»- 



__ . _ . ., ^mtoco O) 

- -ocor».to ■^coooeomr^ 

mmaxococo ^-coocoi-ob 

CO r»-" (D CO r*-" CM »-" to" •-" cm" o in r-" 

CM main^cM^ i-pa>iocM 

r- r^acoto^to CMinco*- 

jg ^" cm' cm' cm' cm" m'»-' 



SCO r*- CO CO O) V 
CM^OJi-CO'- CMCO 

in oi^mto ' 



P«-CM 
ffl CO ^ CO o ffl 



f-'o'to'o'o)' cMm'VtO'w 

Oftf^OCOtO OpOPCM 
CMCMCOCOCM ^-T — 



(O "V CM_r*._'vp^_ 

of m en" t" to" r^' ^ 

r* ^ CM V cMtpp 

CO in V m (BOO) 

<D ^' ^' r-" cm" '-" 



A COmCMCD 

to m_ »-_ eo_ CO 
I-' o" m" to' CM m 
m r^ ^^CMCM»- 
o m CO »- 



f». cO'-^eototD *-h-mcoco»- 

S(p h- T- O) CM CO ^mcM^-cop 

tO'-O'W'-ai ojP'WtO'd-P 

CO cm" to CO mr-"^" p*oieo"'*T^V 

o r^^cMvCMin acMi-a>*- 

w otDcoS-wr^ v o ■«■ 

■J (d "v csi a 03 <o cvieo" 



$(OSt6 T-cMcoina 

r» (3r»-_(O^_C0_CO_ to_^-_v_ff 

fcCM'm(po"^'p' ciaitr 

mr^Smi-p meg 

CM CMCM'-'-»-»- •- 



-COCMr^»-tO CMCOOCBCMCO 



ScMomm»-<D -tfOffiocQto 
ococMoococo inr^Krvebco 
CO tntor^r*-»i- •-tooor- 



jjcMi-mmco 
f^om'-ojr^ 
i-CMi- »- 



m cMOOcomco mootococO'- 

8tn r- CO ep »- in t»i-CMCMCDm 

toocMOCMcn i^r^i-r^i-m 

fa to ff <D T^ -v oo'mr^'p'm'to 

»-^vcocMCM CO m ■>- in »- CM 

co'VtomcMv i^ CO r^ CM CO ■•- 

of co" *-" in T-" 5" ivT cM"a>N-"co"o)"'-' 

tcMcoh-a>pa> p»-toco i- 

1-1- '-W'- incM 



5h. CM 01 CO ">»■ eo cMr-tocM'-oj 

1-COCMmpCO CMOp^^^ 

CO CO-^CMtOOT^ tototOT-mto 

CM (5m'oJ'co'i-"Ti-" r-"(o"co"co"o"i-' 

Smmi-cooo eo^cDr-r^'V 

^cMcooir^co o Ol to CO 

CM CM CM CM CM CM to" •-" 



r». CMm ^ 1- coi- 



m^r^tDCM otopcMtom 
ocneof^O) r*-^»m'- 
o m 1- 



COCMCOCOCM m u 



ECMi-mmr--* co^p^t 

cotoeocotoo pootocMi .. 

COCM '-_OJ_CM_^_ p oO_eM_m_o_co 

CM to 00 03"tD"p'r^" m"o)"m"m"o'h^ 

CO O'-CMCoP^ r^cBr^coc" 

in CM r- CM eo "* 1- (»cm(ocm 

o 1-^ CM CM CM cm" mcM 



m tDcot; 

-- r-r-t£.„ .,-, 

co_a)_i~_i-_i-_CM_ f^. f*-.m_o_r^eM 

$p'p'co'»rv.'m" r-"cM"to"ffl'Vin 

^ino)a>»-p « ^ 1- *- 1- 

co r^tOi-tSi-w co'vmi- 

uf a>f>-"v"oa>r-" coco" 



coot-ojojp -u-otomtj)® 

T-CMCMOO)CP OimCMCOOCM 

'~. *". '^. ^. '". °, p. '^, ^- ^- *" 

S* r-" 01 p' o' cm' m 1-' m" ^" 

OOCOCM O (DCO 

CMCOCMi- ^ 1- •- 



cMcoco O) m V 



CO ^tooi . _._... . 

S"«- CO CO as to (D »- 1- 1- t» CM 

Sp'oJCo'OJtDO" CB^i-' 

CMCOCM'-«-i- COCM 



Samh-'^CMO to -v cm p to to 

ototo^-tor^ T-i-mioT-m 

r*. c»cMi^i^eoc» ^on^ o.'- 

SaSaia-^a<6 a)"m"m"'>-" 

oeor^coor- mco 

*- CMCM 1- 1- r- T- 



3 2 

BC , 



» 31 

s 

CB — 

P Si 



1 ; ; : : : : : :jU^ 

5 • ^-m'pm"©" S"S™a'^"§ 
9 '. !i-»«4**W »« t >- w i 

2 a iilllll ««???* 

1 3 S=QPPP ppSSSS 

3 ■2°.omp"m" o*p*oSC°. 
Cin^^SicM coini-Siini- 




"-.m o m o 

O 1- CM CM CO 
1-MMMW 
M I- w 1- ■_ 

1 ■_ o <s o a> 

^ C 3 3 D 3 



m i-MMW C 
WM I- w 1- g 



)'0 C C C C 
.- C 3 3 3 3 



in 1- WWW 

WW >_ ^ _ 

f C 3 3 3 ~ 



"2 -O mom opopp"- 
Cio,-,-SlCM 2'"'~'^SS 



ww»»«< 



102 



Individual Returns/1981 



0) 



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in eg" 1-" »-" 



ai8 



p». fnom V 1- ^, _ 



Q«iA>-ni m«cp> (Dot 

•- ^_« (D--"» (0(00 a<D 

Vo'T-"(o"a) ouiQ lo'iri 

^ojo(p ooio ■•- o 






&u) acMn > 



8 (^$9 ^c«jQm 
<oa>o ^mioin 



9(0 N nopo-^cpcvj r^a>r»ffi«* 

*- ^- »-rton©(D a-^ipma' 

^ »-_•*<» (D eq p«-_ (De\(**n_« 

A cm" « •-' a> m" ob" pjr«-"atro"cM" 



8 SS 



0-WtP ODC 
DOCM a>u 






— t cviCMtn ■^ h 

«._(D(»(0. 

_^ •- ^ h-eocB 



8»- lO ^ C\J CM to ^r«.Q» P?i 
mh-(sai(0 •- ■* ^ ^ 
?a>tn 



(A (oa^oacMO r»ocj(0(oV 



• *-n<-knoQ (Douii-oio 
»- (^ in Q *-' ep cy (vj^'^'irito'nj 



S SS&S8? S8Ri3S2 

W 't r^ r«. u> is CM moci 
O T-^cgcycy ®r- 



" r)ino>io 



3 5 



o (0»-h-a»*T- *-«cx«m(0 

^ m c>j '« at r^ <p ww^^'coi?) 

• '-■*■* rj oj Si <onino«- 

tncyfvtnpm S'* 

•- cy CM cNj w »- Si 



A aptnaomm^ nocMi-'tru) 

▼- Cb(omoin4 <m co cvj o oj cp 

»-" 5 --" o> r-T eri" Q Q"koa>*p"(o"<vr 

o p •- •- 06 O) ro S n ^ Ji 

r» air^a>sa>o ini/icj 



n K^(p 

ci Or-Si 

»». cm' »-■ r-' 

»- «no>P 

7s 



— _ CMCMcorxon 



•-of*. m 



* a>oo>c»<sc> _-,-- . _ 

^ K r«. « ey r^ (O ooo'^^iou) 



_ JO pCVJ(QO '■ 



«- cMmooeycsQ patptmnoj 

a '«QCNj(ij<-2 (Ocpntsiocg 

o» cm" ■*" «r m CO (p com'oiooaJ 

?CO»-O(emp C0tf)t3)f^»- 

'-■"tCOO'^O OlO'- 



vkn<pa)'«(D 'ffpf^iBrjr^ 

r-- CT) N eg r- ^- ci ^_ »o * n_ « 

aCT'intDooJco" ui "»" p (O 1-" m" 

cg'wcon'-cn ^-(Opr^or*. 

(q_ p(oaDOO(0 mr^Oi-iA'« 



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\% § 



~ *epr^QCM ift^cno)cn»- 
^i-iSeo (oc£(0<- 



(0_ h-_ ■-_ 
[C 3 p) rC lo en" 



■A CO ui ep (O O) eg acga<-u)i 

O* a)-VC0f^lO»- NCONr^pl 

•o (M'.-ioinmo r^noJvoi- 

V" m m (O '-" eg" r-" m m to (o" eg" p" 

^'<rO(Oco aicocg(0'- 



-■-cg <o«»' 



^ _.-■«■ p 

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OB en o> en (o (o eg »■ 

cgin(0(Oinco (o*- 



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giAT-cS(p aiiAcpai^cQ 
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U> »- eg ^ evi r^ ^ 



dbeninincnp aegenf^iftp 
^ n^mpuiift (Doaencg^ 



h-5*ncoeDi- ooxpiAcvjin 
uioo^f^i^ evicocp'^cp*- 
aen^^ir)'* ©(O^mo*- 



§(ccvjcgo(0(0 pf^-^en-wen 
ocpvencsi^ moen<cao0 
eo^oegcy^ i7) •- to •- in ? 



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(D(0en'-iO'w ajmoBO)'-'* 



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m(pmv^en in»-enwwo 

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» enr^en^-f^en in>-pftJOen 

<D f-'wevjroeno cnopp>r».eo 

in h.(D«-Of^en (Sh-oiDCMi^ 

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pT (o"cp"p"i--.*inen r«»." 

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« ^ ■» P^ (» o CVJ 

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fen (D eg (O tg «- cp<-cptf)cg* 

looeymtn^ (O'VenegT-* 

_ (D ^_^-_® eg_d) '-.'-. en <»(D_ 

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8r^(D^T-f-(p apcp(P(o 

r^ep'*h.« '^cDiniAeNj 

cJ" '-"eNjeNiesT a)"(o"eg"'-"*-* 



n -tpcDcpov OBr-a* evj v 

lA (opwvmdi cnen(D* csio 

w «-oorvr^^(o exicn^ (Oo 

(O eg" »ft CO (O en en aTevja) p*a> 

p* T~^»rtfflh.(vj oS ^ »- 2 cp 

w '-cgcvjcn'W cgsin 



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OBcgp^m opeoc 

*~o>o)open en^'— h 

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r«. cnv e> 

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noaeNjiAf-o (ouxom 

-"r»."(n"5'r«''p" iCineg" 

nencnob(Din hn ^ 



Ok Oi-^evieMcp f^»o»-i^v« 

W enoBkn^tDtD i-i-o>^eg< 

• eop'*r^en^ evjcoocooa 

9 tnuiincooDin o" r-" O) «/> c\j 

9 <9 h> (p r^ CNj h. (D0B(O*-< 



SOBcg^-oegeP »o«-(o« u)io 
O) oa c\j <p u) CO voacNj* *-p 
c^ ■•-fijcg^m^ h-^cp CM 



•- e\if-f-',-T- eg 



0B_ p^ p^ v_ r-_ !-_ OB *n a 

Seo^'Opcoco op^eocn 
otpiAcneg gj'*-'-» 






-(OtnoBi^'.- (oaD*f>-(»p 

D CO (p tn c\j '.- (Dh-inncoui 

oo6(0^.»-«- eM'w»-e6»- 

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se05h.*-m wj'* 

■xoencgeM^- cy 



rg c\j (O (P '^ cp ■•- 1^ c» h^ eg CO 

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m 0(0»-r«.cMa> h-pcoo>»ftr«- 

^ r^r^'-5>-** enar^pcMi^ 

en p p v p <D CO ^_ ■* (o_ * <o •- 

Sep cvj m" tp" 1/1 h-" a) (»* ^-" in 

eoeo'^incgin pepeg 

OB egtfenencncg to •- 



f^ p en f- in en -^ eoeMoxsptn 

3A<rcp>-CDp pmr^aS^ 

in(BPa)CMm acgtcco^^ 

cT a>" 5 p cm" CO (» ocMioo'^' 

te (oenwir^m^ T-ip^*- 

^ enencncncocn r^w 



III 



lA puirgtDCM'V en (p (A *- eM r<- 

Q Ne»pgpr»T- ppcMenaxo 

• ffl'-eMfijcntn ^ioa)--»- 

ao'e\i"eM"eM V^" eg*-"aB"eM" 

encgr^m^<o r^*o 

^ en'*enweM»- eg 



M opcg(o 



opcg(ocnen ^cpma)*-v «*< ^^(peniAeM oiN-^oipeo •- ppt^cg(Oi- (Op(S<o^o 

SfSS;^SC^ SS"*'*2'^ • r-eo*(pa)o> uxntAenop « P*»-'^3p encgpcmoS 

■^ojeMeMiBr^ OKOT-r-cpr^ ia ^co3*»-(o (Ot?S(»aBh-cg dS 5encg.-rto (OcooeMtDiO 



nvoj'-^ voh-^(oeM 

Sj)»-m(p^ cMeMcnin 
CP(Oa>lACM 0(DeM 



fi(p ^ cgcMcnu 
DineMO(f-- 
en en CO' eg" CM eg' in"f 



<o '- Ul 5 CM ^ ■* ^-f^flpU 

r<. o^-<s^-co(D »-a>eM 
~" ^-ncncneM " 



p coco(Ope' 
2 oar^pr 
CO ^ en en ^ p 



si 

8 ^ 

£ 5 

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o 

(9 

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» 



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< I 

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« (3 

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uioopatAp m«enr»tn(o to ^{pap^coh- coeM^<-«-a 

eM^r«.r*T-fti meootpvo a uieni-oiCMp (P(OiAO>eMCP 

enp'srCMcgis. 3((S<D.!AeM.^. K ePcbenUp* SjSICS^a 



ope. _ _ . 

-^venSi T-tnCM 
-"^"^*.-'^' cm" 



i 



§(pi-r-cnpn pmcMotocn 

or^^CMh-co iBgSmenh-'v 

h- in 01 *_ h-_ F-- o^h.eMi~en 

^ ^' tf> O) p" a>" in" (DoarcoaTen 

en tpppor^cg f-eMcpi-en-- 

<M iAooi-to(o oi^wcg 

Of ^"»-" cm' eg CM* Keg' 



in CM (D (D (<>- IA CO cgu)cpp< 

*M ooi^egen^iA uKOcopt--. 

IA CM »- in r». 1^ f- i-T-toocMiD 

m eg'o'p" Venen pin"en"po>co 

^. ^<NP(nco(6 ^(po^KO 

lo (Peg^eM^OB iaoco(0<-<- 

uf •-'cm CM CM CM h-"^"*-" 



minr^ojco^ »- ^ w v 
• (ncMQo'^'vgp f«»"eM'cM" 



tA tn^o^iAco r^eMOOcgto 

A ^poiiopin r^iA»-»-cym 

C^ PP(0'-*m COCO(DCD(D<D 

8p" (P" (O" cm" in «)' cm" r^" en" cm ^" 

iop-^fpincg h.cnin«- 



St»- r>- CM (Bin p CMCMCDrocncp 

CMtn^cDOU) ppr»p<p9 

CM r*-en'v«-eMV ofij(J>rt'- 

p f-" CM fflT cm" a> m" ^" »-" to •-" 

© OJCM(oen«-ro pm 



po opo^^i- oxsr-tpm-v 
SM r»N«-'«<or» "-CMKipcM 
(D (D^-r«.tn»-co »-o)»-»^»- 



peo (srv. CMCM 



CM •-•-'-•- »- CM 



ill 



e (ppegapoio) ^^cg(p(Den 

^- »Sien(P'~<p pcscpAcneM 

o os(D--eooiin * CO 3) CM ^ o 

S Sas'SSS |S|38S 

CM •- en f». (P m en coocn^ 



5 oipScMenp e^peMiSen3 

* *HT.'~.*.'^.*. ooo>eMrv(i 

8a>c^enenr*-"^-" Wp^Pf^ 

opwf^egenp r^tncoa>acn 

^ h«-obto»-eM* »nh.--venBP 

g" 



SV9(oeoa><c ineM<-cnpp 

r^CT»-eninf- aj'^-mpoS 

1^ en ■♦ r». en »- '- f«w<Minw.-in 

rf V'(-"flp"eM"(D"oo" a>*<p"o'eneM"cM" 

A ^r-»-eMr«.^. povot^m 

M T-cnvioss d)r*-ov^-- 

jg f-'eM"eMeMeM r-'eo*'-* 



Sep CM «- (p OB eg ino>0}p(-. 

acp'^tntO'^ cnincninpa) 

CO r»-_in ^_ui i-_tn <D«-_^_^_oS_h-_ 

<p V eg in" to' a" en" a"inco"(0"'-"cp' 

« eneneg*-f^t^ o«~eM*-eMP 

«e (oaSuicPenen inoisaBcnN 

g f-'eg'egeM"eo" cp'V'-' 



SCO 3 ^ '« (O (D CMCMA^eOP 

^•-(ocooico hnineom 

▼^ Vcp'ep'inr*."©' rCiocM 

M 9on(j>pin h> ^ 



to pat-eg^O) •-■tpCMWen 

w tnooioicpo) oa>?r-S'^ 

^ ovcnojogo) "-(RegepocP 

^ t- 5" f^ <^" <P P> 9 *-' oi m" eg" 

Q ppin»-^(D PP(Dt- 

in oatnegeAr^ inin 



Sptpincpooo) (B'CflpcoiniO 

oetor^pA oeMpco<-(D 

^- «> r-._ en en w (O, 1^ -w p ^._^ cm 

cf cm" <p* V f^" <p* V ^" cp" eo" --" 

ScninavSjo *- in 

tMCStr- w- r- ^ CM 



SwoeMcoi-cp C0<P'*CMPP 

Kipeg^pw ^i-eMp«pwS 

enmof^Sm cMr*o«^«- 

V (p"p"co""^"5'*cn (u'Weo* 

in opcjpcocncg CMr>.<- 

•• cmcmSj^^i- eg 



g • P-ino'inp" p'S8S--*2 

lai|||||?lll|| 
sgsl 



CD 5"^P'''o<?c5eMSf-2 1i ■R.mptnppoSSi-S 

b. Or-^CMcn <5'-«»S*<«2 2 -O'^cgeMrt 25'-«»"*»Q 

5 1 illlll llllll 5 a illlll lllll| I a iillll llllll 

S ^-£3333 D3^^„5 -g - 1 = 333 33o„og Q % "-£3333 33_o„g 



C ■ Rmpmo powS»- 
O • ■O'-wogen io^mmm 



i 



£in^'-SeM SS?'- 



BRo'ujpm" ocjoppR. 'S^.oirip'in p'p'c 



SP.oinpin ppoSS°- 
CtQ'-'-egN CO 25 •- eg 2} '- 



Individual Returns/1981 



103 



■ oocMntD mtootna 



1- Niof^uio a> r 



CM W Clio 



Sa <o a> tn (D <o 
tn co'a'ai'cDa' 



CTno^o 



r* n csi 



* koocyf^cgp w* • • fflg' 
^ T-cr>^(DUJin (D mo 

« oTi^'oJ'o'q" o" u' 



SO) CM in '« CM p OJi-O'^c 



-in* CMh- (M 



lA c^mr-CMCMCM oc 

3r^ ■v a> CM in (D -q-S 
^a>m(DSin to^ 



;: a: 






o^otD am 



■o 

3 



C 
O 

o 



a 

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« 

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w 

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o 



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E 
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K 
Ul 

CO 
» 

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c 
a 



tt 

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c 






(D incMco 



omcotDin 



a> ■•- CM pj CM o in 
■•- (D m ■•- h- 1- h- 

e CMC^mCMF^CM 



^TOCM to 



r^a>coh>co 

f^CMPJCMr* 
r-.(DOCM 

c^'cdcm" 



(Dcvj^c^r^cn ^m^^^*ln 
coini-co»-co Offlinco^O) 



M e5r«-5©3c^ c^ajr* 
^ n h^ w tt Q3 ^^ cocj 



to <p y- \e> tD -^ Cii -^eof^inr^ 

n pp'>-cyc\je^ cooiatoc^ . 

O ttAtDininO CMCO<OC^^i- 

m Q-r-foaSaa c^CM-wm" 

m (Oi-in(oa}oj pcdcm 



III 



♦ CM^a»o<D 



iScM^ 



intscntpcMr^ ^ y-y-'v-vu 
n^i-oc^cD otpi-air«-a 
c^ommincM cotoomcg 



- . Sipcjo 

tno^poiOJ inor^cijcgT-" 
aom-^vcoo) ojcooDctj 



J3S3 



CD eoinv*-i-a» t- p ■«■ in m to 

^ c6or<-(Do>o cytO^CvJCO^^ 

tf> VcC^'fflinoo co'o'r-'toincM 

a> •-(Meoooinoj T-tpoi^ 

<D 1- t-CDCM ^ifi 



Mei-a>p 
0^ meno 

- CO CD CM 1- 



CM 1- CM (O (D (D ■.-m^'V 

■ y-* y-y- tD tfi r- 



3CMP4pCTr- coatOcDto^ 

r<Hco^a<o sor^cMsA 

g" in in in en (p VcMr-'r-'in* 

01 T- m o) ^ CO CO s o ffi 9 

■vcoincM'*^- r>._ CM rs._ ffl 1- 

T^CM Wm" CMinr-" 



•- in IB (c ■q- CO T- T-h-coocoo 

U> (OS'^COI^P OOOCMOOCO^ 

a co^^cocom T-r-or-cM 

?co5'"'o>r-"c5tD r-"eM"o>cor--" 

acocMintpcM ^mcMPco 

h» f-r^inco*<M f-(0(OCM 

CM »-"cM'cM'r) cd"cm 

CM 



r* ocMf^'VPJto mr^af^v^ 

(D <osor»co*~ or^coocMi- 

*^ CO r-_iSoDOo_p^ a>a>o_cM 

lo eocM'cD^incM" i-^o>»-' 



Q OCMCMin 

2 mmcop 
^ CCintDtD 



mto iD-V' 



■^w* CO cu •* r*. w f". CO m m h- CO CM *- 

comcM ^ cM^coojcooj coojincoco^ 

•4 ao ■•- 1- r-- ■.- CO CM ooxocotocM 

t<»<»CM"a) Vp m'tp'co'n" 

r^oCMincMo f*.**- 

CD »-CMCMcgcg to 



3(D 1- CD o CD r>- m^'tfincO'^ 

r^-^CMCocoa) eoi^in^»-^ 

<*i eo_(DoD_<Deoco co_"»^-_^_'- 

ui" co"in<D"r^tDOs «>o>co»-" 

CO ^tt^OCO^ CM^ 

a> ^ .-^ »- CM 



Sol 



fs. OXDCM r^ 

** C> CO A CO 

o> incocMco 



ini^ o-vot^a 



CO CO (O CO CO CO ^ 1- (p O) ^ CD 
CD^P'^tO^ inOltOODOlCM 

™^™-^ — T» i^tocMCOinin 



CMCM ^CO CMCD »- 



« I" 



-cococDOJh- mincDN-in^ 



V- CMCOCOOCM<4. __-,.- -- 

r> o^CMi^pco (DtDtotncoo) 

CM h-mCM^fflin ^»-coojo>co 

W p" r~" V cm" CO h-' cm" (o' to' COCO CO 

e*i <B CM ■^ oo ■^ ■«■ '-■^tomini- 

r«» eg CM o>(o ■•- v ojoior^incD 

rf I CMcoinuju) loh-'co'-" 



n mq 



pcqcD'-abP inoq^i-^ 
ui cm" r-" oj" r^" cm" t-' in m" o" 
*■ -incna>coco ■" ' — 
-M ■? 



COCOCMppP ^'-CO^O*- 
T-coco**a ^cor^incocM 
^aXOVCDCM CMU)*-C\J 



^ mppcMh^D mcoomeDeo 
r» cpptococoo *- o> r^ CM r«- C" 
h- fflvcor^coT' 



auKpLnoacM cgcMcpm^o 

fflcootocM»- comfflT-nT- 

eo»'WCM'*o cO'-'VcooSco 

CM CM ^^'ep""* CO g>'-"co«> 

cgosi-or^co cmcmcj 

•-CMCOCOCMCM V •- 



^ ODincMQ^CM r^^if 
o T-inr^tn^»- cooc 
»- ■woKcor^m cocoS 



gS9 



^. S5S*-inp'- 

C4 0> CO CM '« (O m 



pco'«-OJ(pa OCM* o« 
5ocM»-h.eo mm cmo 



CM CMi^ooiomto cotO'-oi 

Ci r- CM p 0> CM ■•- CMr^COp 

O (o_ ^ ft p CM p (D_ p^ O) in 

eo CO ^~r^ O) o> o> p 

a co$<Dco(£9 u> 



co^9 incsiojaico 

OOP CMCM»-r^(0 

"»-*»-" eocM^' ; 



<o O) r^o) 'ff o> 

cm" ^" cm" T-" •^' o>" 

^ OOP CO (6 1- 

1- ^ ^ inm 



II 



lO f-r- cocooxD o> 

M CM^COCmSI y- ■* 



o> oo CO r-' i^ CO -c eMr«»« lOt''' 

Sep V cp ^ (D p oin* ^OJco 

«o^a>(Dv '-co r«- 

r-T t^-^oauiaa cm'i^" 

* »-COCDCOCM^ COt- 



^ i^a)'5eMcoeM coooapv* 

h* r».^opcD^« f^'.-mSicM* 

^ ■vtD^^-CMin a>cO'*CMco 

ti* afisTincM v'<n ■*'(o'r«-*r-"«-" 

5pr-CppCDV OOCOCM • 

MKPinconi ^»- • 



il> mi-pinpo} m* • • ptn 

« offioco^cD *-• • • com 

A f^*cooin»- a> ^ 

iC ^aifdaitDa eo" 

CM OCO^mCBCO CO 

r*. i-coeocM"-^ eo 






intph-CMincD t^co'-'^ma 

Saptpaco cginnmpu 
a>^pa>co t-cocMS-- 



« mcsmpoo eocor^ph-a 

r- aocMCoS'CCM r^5oop^a 

c« 5SoinoI.-co OPcocMcg 

«> ppinoJ'ina)' (oafr^'cM' 

^ omcoh-mco i^ co 



i-cocpcnpcM CM CO oo 'tf- o> in 

a>r«.^CM*p tnr-^-'' 

co_a>_(qr~-.p^» c*tco_p^ 

5"^"o"in(p"f^" cofflVpcM" 

cocM^ai<p CMpmN 

CMr^uiCMOir-. ■w^ 



OJin ♦ ai-v atouiy- ^momcMtp 

Soa CM CMi^cpops cocM-^^r^in 

OS eo ^os«CM^^ T-cor«-inv'- 



K o o6<Dio r 



"^cotp CMcpmcoco 



III 



cf 3" cm" <-"«"»-*»-" p"c»^ 

^ (DOlOlCDCDin MCO 



Smcococp 9 mo(D-^(Oa> o>inococMO) 

cpcncoo o oacMcpinin i-mr^CMOO 

^inai'^i- e i-cdcoocmo) oa30(oco«- 



s 



tX) y- tX) fD <X) O) f>>PCI 
oanminco o^ 



8 m ■« ■.- ■v h- « ■vmcMcoeoc 

iS'^mcMcoo) '-(»eoo>pr 

u> ooineop'vco vcqintpwc' 

^ cgr^^'inpco y^ai^^ciy 

1— uipinrx-mm pindiCM 

in coair-cootp in ^ 



Smr->oc&inr^ CMtDOJ^osa 
aa)<-r»ao(p ^r-T-cfccoeo 
in inr».c»io*-^ cocDcaoin'- 



Cf (DCOCPh 
A ^y-I^U 



■V>-^<DC0O 



S^cvip-wtsp miopcpu 
comin'^incp ^po^ 
CM '-coco'O'inOT eM»'<- 



ftp^CMtDCOI^ OpCMCO*--^ 

mpm'-'-'- h-in'^'^CM'* 

co*oor-o f- »- CO CD »- h- 

apcM"cM"in"p"oo o'o'cococMof 

Pomr-nicp ny-tDmr- 

r*i Ncor-min^ oof>^»- 



ot -^cpajf^pp mr-pf^r^CM 

tt lONcoi-mco locgaacDtp 

^ a>coOi-Po> coT-OPr^in 

in Of^h-TcM'tp'o" COCMOJ'CMCO'O)' 

a» *-a>o>co3»- por-r^poo 

w '~.''^'-^a>m 0)_ *r»-_OJmSi 

in eg" in (Dtp in" in co"in"'-" 



rv <p^p^p-p in^mT-r^f- 

Sa^^tBCMp m<poDr»>CMco 

CMCDCPCM'^m ootpmcM-v 

V- •-opobo^ r-oococM 

cJ" ■r-"cO'*co"eo"eo' d'cm" 



o »-(po>r^cov T-(p^eoT 

»- hw^T-r^mi^ r^PfloCMp 

CO aj«-CM»-»-o lor-ocM 

V CM*in«-^rCinin irior-" 

rt ■wcocMCMi- eo»- 



s ss 



■«■ ^ Q> *n p cj> CO *- o p 
_. .. .oinNCO »50>0Jr^cg 
O coio^OK»- rteoh-^ 



gs; 



DcptP tnco*- 

OCM*- ClJi- 



<0 CM <P 'V CM ■.- •» (pinCO'^CMCM 

CM -vcoincMi^co Ao>h-0or- 

CO (pr^coscM'« (OCOCOwr^CM 

S»-" CM to in CD 00 mtpoui 

mconcMcocM »-oSi 

Kf^-Ui'VCMCM -Vi- 



h-(Pcomps coSi-o»cov 

•-;oo^_«n®co woi^.'* 

p«r otafintscMo' o>eo<o»- 

8^ «-«-CM(Dco •» in 

^■*eocg^ T- CM 
of 



§ 



oiocDCMnin *-ai«*-h^a 
y-Oiy-r^mif> CMintnoaiv 
-~ est ^ y- in a CM^<o»- — 



r^cD^^tpcp ^(pcpioosr- 

Sh-m-^Cr- cpininopco 
intpCMi^-^ ^^CMf*-Si^ 



o 
(9 

01 



=. 6 
■O " 

< 



(ptpcoaoop ^co(ptnq>'- m h-cgcor^^CM inopo^»- 

copcooicD^ T-'^»CDCJco (p CO tn (P r«. r«. ■^ pr«-5'-tDco 

'-^^■V'vm^ "*r«.^ A ••- CO r* (p 10 in nococm 



in pco'tf^cMtt cu(ph-inn<s 

SppcppCMN CMCO1-COVCO 

t^womcop^ m(qa>p«att 

Sa!'co'»-'ino>(D" cm" ^" cm" r-" a m" 

i-i-CpC»0>CJ cM(P«-pco^ 

r«. incMin<po-M- oSttDotot^ 

«f »-^r*.'eD'co'co*r-." eo"eo"co"cM" 



to p*-asini-*- copf^r«-a6-_ 

h» ^«n^-«'(BaD r-incppT-oj 

CM 06 '-_abco_v_o> (Pp^inpcDp 

V ojofm'tp'co"^" ^"o'lncof^cD 

dt (»06cor^cort ^f-eoino*- 

« 10 CO CO •-_y, CO Ob CD_ »-_ ^ ■•- ^ 

(p O^^^CO 0>P>'— 



8(p r». 1- p p r» ocMi-mmo 

^paniinp mcMcptt-^co 

SisT^wmpco CD »-'•-" 

VlOtOCMW't- COi- 



a» tpr^cMin 

CO eoor^ m 

— - -^ CO <D r^ o 



CM ininintn 



in (pa 
cMinct 



^mcocMcnc 



CO cococMO'^oa p^D^ 
^ (pr^O'-tDcp cpcoc 
CO Sor^incoSi ^ »- 



in atpcDi-inT- h>iopoc 

SpOh-a>'«in y-y-Vfr-U 

mmeo'w ^CM (owr^ ?»-.»■ 

ef r>-"c50>po>a> eocjco^" 

« (Pin^ncDco po 



10 

E 

3 

« 

— E 

< 

i 



°.inp"ino p"S8St-"S 



o 
S 



CB 

; : : ■ '8 : ■" 

S .*-MI»t»W MM J- ■- b. ^ <^ 

S|||llll|llll| ||||| 

"H^o'iopin 2*S*§S ^ "5 -o'lnp'm" 2*5*25 - 



•c 
o 



-ScjS St 



P.inpinp pSsaj*- 

0<-MCMn iQi-WMM 



13 3 3 3 3 r 



•" **=PPPP 225 



o a i.lll 

3 »=ls 



lllli 



2P.o'inpio 2S*2S cS°''''S(y SS SS 



104 



Individual Returns/1981 



11 



<6 r^^Atpvm to 
(P n o) <D (s <n CNj o> 

I 



»- n m r^ o u 



0)0 
^ CO 



a>i^ r^ CO 



3<Dcg^O)a> <oi/)<DaaCMn 

PCOf^»-lOO CO (D CNJ I/) 1/1 c^ 

D CO o OJ o oy o ■» « O) CO irt 

co' m" T-" o» CNj to eo' c\j ^" ui" eo" 



m eywonnr-m one 

h- incocotDcpi^ oiu 

o ^-. o h-_ ^_ o \n in d 

cT o" v' ^" q" to ift ojoTo 

S»- CM ui OS eo CO o>mr» 
^<o<o*-r^ma> 

▼-" •-" Vcy'T-' 



2S * r^O'-osiftkn Q*"*©"^' 

cvjo) ^ in 2 tn 2 00 V (O(oa>oa>t 

of co'rC-'oTaj'in ifrr-"a)'--"coco 
m cNj-wm^eoco'- 



S^dXDcor^O) '-(RcgcoOJT' 

cocMiAmcocp tf>^cotnc^J*- 

o r^cDcona cd(D(Ocm 

in (rTirTo'cvco' inin"!-" 

h" CM CMOJCM lOi- 



S'-eo^eocMh- 1- cj} (NJ m CM CD 
h.O(Q^c\jr^ cocO'^incM 



Skn<-u)90>co m«-o>« 

90od>CMO r^eo»-« 

» (D'V'ffcom'- o r^ m 

5* i-' « r»-" eg ep in fw'oj'cM' 

e coe-v^o cvjoco 



or^^^mco •-co'wcooco 
eoojvioao ^-oir^onnco 



COO UKD V 

^ *- T- .- CO 



o c ^ 

ill II 



Spa>otn<cir^ tpocMffiCMr- 
N^COCM<OCM 08»-»-S(DCO 

W (DCM»-ocor«. »-ininr^ 
of >fi ^' rC cl' _' 
to '-cocofor^ a> 



gS"'"" 



at VCMCOO'-O CMOttCO'V'-lO 

CD *-»-Qifiiof^ CO »n (D n r- T- 
^ (OfDtntoon '-o>v>n 



9 *• (D CO CM K CM CMCpOtnCMO 



in 

s 


Si^rSSSS 


88' 


c»l 


COCO'- 0)0)0 
CM^ScOOOO 


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^ 


CM 



r^COCMCMtOO) 
CO CD O 0> OB CO 



m CO p^ o c 
1- '-O)!! 



^ <pioa 



III 



OflOO»»-'-Oti >«•-(( 

cMO)^cor^eM a o> u 

<0IO^'«O)(0 CM*-0 

(D<qqc4t^^ cp' oTu 

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106 



Individual Returns/ 1981 



II 



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Individual Returns/1981 



107 



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92 



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« CNjr^VOCMU) CNJtO^CO« 

^ tDOiieimmai ■•- ^oiiou 
(D o O) c\j CM u) a>i^oj 



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f-f^ineno^ (Deo»-mcoO) 

r^eouiO)'-o r-oico'-coio 

(D o o r^ r^ lo (D o) V ^ '- ^* 

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^cmcnJcm h»'eM' 



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^ omco^ CD CM 

W CsjCMCOCOCMCO CM 

cj coinio-^cDr* - 



SCDCM ■WCDGM^^a 
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f- CO CD in IV CD ■•- CM Gp UJ GO 1- f^ 

CM CM^IOGDGMCM m OT CM Ol f^ ^ 

CO cOGor-^-CMm coco'-^'- 

r^ CM'go't-"o'o"cm" CO'i/Tgd"^' 

h- COOi^-CMCM'- CM ■V 



gOOCP'-'-CD CM'-i-OOSCO 
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* coc>jo>cocos r^OGoeoGOCM 



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^ _M CM • 

r-^or^co t^aiox^ — - 

rvO>-*CM»- (Dcnmc^wi 

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, ,fflCM^^ CDOJCO^-" 
I ^■---- CM- 



cocvj'*m'-m tooi'-u 



OCMU 



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CO CM »- m c5 v_ oj r-_ a 

a) cm" r*" m co" ffl co" in r 

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I ^"cMco'eo eo'co'- 



Sin -7 CD "W (DinCMCM»-CO 

inGor-'- incMm»-r*^ 

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8" rJ r-" CM in cy r*-" ■-" a r^ co' 

Vh-«-» GOOCM^ 

-cocomm co^'- 



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r^cMoocoo)'* ^comtp'-a 

*neor^G»G»co oaoir^ — 

maocofficr " 

S"(0"h-"eMi-"rv" o'cm'oo''^' 

CDCDOOBO ^m 

■^ ^ CM 



-coin »- 



tt 'V'4- CO CD CO IV COCOO>l/)Cp> 

Sincpco'^Qco -^tnaxofD* 

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IV O) *-" V G3J ■*' --" oJincM * 

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8cDcD*-Goin cMor»mcMO) 

r*»-cocMCD ■vvomojin 

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oJtDCM'-ino) ^in^rvi- 
— mcvifvf^o cor*a>»- 



<n eo*-'*c»0'^ ■.-»-• • 5C 

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cf coco'inivcMf-" iv(d' q'p 

PI ^-CMOiv-Q coin ^c 

h- »-coeoinin mcM 



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»- O'-'VO'V- COO" 

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cJ CM"Gp(J>inc»in cm"«' 

S»-ino'^tp»- in(B 

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CO»-lv|vOCO ^CMCMCD^CO 



scMcocMGbco tnc 



MCM'- ^ »- CM* 



a>CM'?CD<DGO (Om* COGO« 

»-o)iOfv^oo cocM* inco«- 

(DiocMcncOGO cor* go 

S'lnco'T-'aiGo" co"*' 

^CMtth-in aS ^ 



tn o>ocooo>in r>co* 

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CD rvq 

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CDinCO^ aiCOCMCOQIv 

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V acDOitninco r»rvcoin 

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mm ■*■* GO oo«- 



SmcMCDcoo*- fficDr-cMcor* 

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n mScommcM v cm "* -o- rv cm 

cT oo'^'m'caeo'rv" i^'eo'o'co 

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a> aoGDcocM^r* oomco^CM 

(O G»mmrvcoo cor^cocM 

cp »-'cm"cmcoco" G(>CM 



ex 'vcsco-^GOcD ^coiwmcp 

(D tpCOCVJCOOi- ^GOmCMGpGD 

r-_ ^.'-.rv(Moqo)_ iV'-'fl-eMSco 

5CMO"«>COVc^ co" CD" IV 0> 0> GO 

QoomcpQ CMivt-r^ 

e»* m-^^'Win^ (omcM 



in i-om-«map eMr-o<»»-^ 

8T-coCMGOco^ rvor«-^com 

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|v eD"a3'Q"co"cD"a)" '-"^"Vmo'm" 

« GOIvGOOrvO CMQCp'WmCO 

r* oo CM_ o_ ■* m_ ■w m, CD m CM 

O GM CO CO CO CO CD CM 



• acpocoi-o cpmou 

* r^QcomcMm oo-^a 

in |V^COO)COCO CMOCM^ 

»J" ^"■«-"'w"cd"'w"go" (©"gococ 

« coe^incprvo) cmcovc 

CM ^-w^^com '-CM 



*- m^»-*~*-fv cMtv-^mo'^ 

«■* T- ■» CD IV ■* CMCOGOqj^'V 

m»-;eoco_Gnm tD_"»cMW»- 

*• eMineo"cp"(p'v" gd"o"oO'- 

T- CMCMpSmcM ^m 

u> cocmKj'-i-»- cm 



8 1- CO GO CM CO en cocDcncDcpT' 
^cpepT-»-»- QCMoir-'tT' 
lo -^oBinoxD-* GO CM ^ ^ 



m a>cD<»iv*m neom»-co3 

~ DCMcpGo*-m CM^^majm 

— .1 — omin»- 



CM 5 com CM 



com CM 3 
i-TOh- in 



Somcncococo ivcmqo'-g 

mcMvm^oo r^cpromt- 

(■J i-oaivcocM mcDcO'- 

e«r »-"iv"r.rGBo"n' co"(0 

rv mmcocMcoGM co 



SCD cp GO rv f^ G» <DQ^OIV(0 
CDWSCO"*'- i-CO(p"QP> 

o T-rocoincMm cnmoocoo 

«p G»oo'^"cp'ep'(D" 

rt cpmeo^ ^ Gp 

^ iS'.- ^ CMivm 



W GO GO to O 0> CO ^ 



'T IT S[ CD CO O CM_ c6 |v OJ_ CM |v O 

in cDm''-"^"c\jco cm'co'VVo"co" 

8coc5'-Qm'* cor^cMGO^cy 

f-ScDcorviA oov-- 



Q m»-^ooQ oi^a)(pa>c 
A mvmoDino »- co o m i- t 



S-- GO CM -w 
CO «mco 



00 OSCOCMCDO 

CM V O CMGOIvrv 

r-_ in^_^-_cD_co_co 

•^ CM V rv r^' n" c " 

»- ^ CO"- »-mc 
CO mcD to r-<i 



rocpa>rv cp 

Qm»CM5 ^ 

5 ^ -- CO O t>; 

co" cm" co" cm O)" cd 



h- ■^■^qjcocO'V GMCB'WGpi-cp (0 m 1- IV CD •- •g' cocO'-cneo^ »- t-cmqqoji- cpcB'-ivcoeM ap T-'*o>CM*-m in •- t: ^ ^ " 

« lA^'MGpcMCM QtnmmcDm S cMOc»-^Gpc5 cpa>CDm(Oi- e opgooocmcm Ki^ivcDniv a a>r-gjcO'-a S^K®*" 

tw o^co^h-rv 3cMOGD»- m acMcorvcoin comT-co * w^coco'-cj v^cor-CM w CM^cDoomo) co v oo »- 



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1-WWMM MM w k- k. E 

* 3 3 3 3 3 3o(-,qS 



2°.o*if>p'm* °'S°BS 



■20.o"mp"m pool 
Cin^^SicM Gom'-c 
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J-885. 

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P0_0_0_0_ O^oSoX m 

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108 



Individual Returns/1981 



11 






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n •-' (j> (D o> kn o> itunmo)* 



1-1- ^w^ 



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cvjncpmm ^coa>in 



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cgT- cMoxn 

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f>"v"co"--" 

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■^ajin-^r-'* ui(C'*(0'-'- 

^ »-C\JCNJ^U1 (0«1»- 



8«~(Dnco*co (ooincj^-cj 

S»- e\j eg '- evj (D rtn — -tf 
^cvunr-p to m •- 



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» mnNco^o ^mknoodboi 

h* o* w. f^ 0> •". f^, ^P,''*^.'",^ 

lo (Op'-F-aoiV •-"i/ir*."o"^"ui 

m oocMCMtocv h-m(Pi-<oo 

Q ^'cgcoV toco--" 



appcgmtp <p r>« m r~ cm *- 



Sm h- CM cu o> CO '« ir 
CMtDCMcoeoo or- 
p«. oo»-(0'-eoo) oc 



N ^ »-eoo>c 

8(0 0>C0OU 

Scm' I--" o> o CM v OS a 
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■»- i-cD^vrt'- spcNimc^CM 

e^ CMAOlCMOr- CMOtMOV*- 

»- <p cm" 5* ■** CD q" V (p' o> v" 

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lO ^OaCMOtDCO «)COp<Df^» 

* r-coco--cocM co^ a>r^-<f 

o p r^_ p <D ID CM_ eg p m_ eM_ fM_ 

»- CM* ci <o tD* ^* i/i" OJ p" to" •-' ^' 

r- into^cop^ffl mpcMCMcr 



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^ V P«- •- (DCOOJCMtDT 



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p *^_ p p lo p 



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in CM CM CD in (B 
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db thoi'-incMA _ 

^ ^ 0> Oi ^ CM P*^ O «J w ^'J ^^ r^ 

CO o 1^" cm" p* p" p" --" O (^' •-' p" cd" 

8»-r*0)(OtOO (D^f^h'OjT- 

|i-CMior^p». a)i^»- 



to ^pini-po) r-^puia>p 

w cnvcncMpN. VkAinco'^cM 

Sp'cM'V^-'r-'o" p'lr^pi"^-"^*^-" 

T P) (P o> o""^ pp-*pcnco 

f>^ ^"tMCNfVto" r*-"a>c\j»-" 



11 



S-iI O •- CO 00 — ■^•-P'^'5* 

COmvOJODO) ^(D(D^(0» 

h-^ o m o o '- r^, p p v_ "* • 

S«-" m" V 1^ eg' u> ^"toCM" * 



<M ^-r^OplO"- PCOOCMO© 

m fMc^vpkncM ^coCMCDcon 

•^ (O p O) f\ p p p r-_ K V 

S ^."(d" CM to" oT CO o>"^"^" 

CMCM'"- .- CM ^ •- 



-«co»o ncMb-eooo 



CM CM c^ en CM 



« r^oO'-p^ r»oioD^ 

8cMp'-K<pcn pCMPgc 
O^WacOCM (DO — « 



DCO pp 1- ■^ 
ooi pincg 



c* an-'*r^cop otDCMDoo) 
^ CMCMCMr— i-P CMOor^r^'-r^ 
» c>r^mO)-v CO wcMincMcO'- 



?5 feS 



f«- oun <o 



en (D a> CO c 



— — o — 



Ok 1^ CMT^ 0<DC 

eo — — — r^ r-o 

CM ■- O) COCO V T 

*-" --"eM"'-'oo)co »-ino«>>-« 
<o 'V as •- CM •- (Oo>r*.cn»- 



30 3 tfipo 
^ P p oo ^ 01 

B ^ ^ fv T-P 



to r^ocgpcMO —pinv* cm 

^ COCOCMpr^p CMniCMP* CM 

o ^r^nPh-in r»inin(D cm 

cf oT ^-" N-" o" o> p r^'pWcM" irf 

8*-^pp^tn uipapcM m 

cMpmd)0 tnioabr^ ^ 

•^ — co'cm' ; 



to ooicnr-cntD cnco — (Dinm 

«D ^ It -n aiiTtCM cDcginKiOT- 

p* (DSvCMogO) oa'Wh-v 

of Off) cm" en cm" CO* ^-'<d*cm* 

^ eoooir^<D<n p*. t- 



inr^ocoeoo o>'-V(Dom 

K OOCMCMOJ — »- <D(Dom»- 

foT to" p" en" cm" e? K ■*'n'cM 

« rgp«Sv^cM tn •- 



CM pmffl r- «-p 
*r p — f-o-fr 
»- f-ocMcgtn ■< 

fcg'—'-ccNjoooo' V— — 
•-f^pinvcM in ■- 



(O »- O) r«- «) O 
r^cnm i-co — 
r*.r«.(Ocn 



a» ^T-*-opa> o^tnw 

ID r-oeo'-wp "-pcnCM* (D 

r<» cn«Pa>ino (Oototn *- 

8f-.'p'cg'p''-'p' p"»"err»n 

■«inp(Dpp Mocg* 

^- —^^cooSi tn f- • 



1 1 III 



CMCMCMCOfflf- tOCTp-^ — CO 

coeo(OCMO>co rvi^P<Din^ 

eo'ocor-'aj'o" tocMeo""-" 

OCMOOXDO (Dtn 



SCM ■* (o CO m -v *-eop(D'- 

•-p^inojr^'- oopCMU 

r>. pp^_peM_c\i_CM_ "»pppc 

>(o'eneM"o" CMOtn^-' 



8CMPC1 
cnpc 



<n cMopiocg'* *-v*-p<»co 

^ r^CBPQGO*- c»f^<op»-en 

» ppino_y,p —pen o» — 

CM (Dino>CMcna) a'o'u) 

* a>'V-enena> t^ ^ 



§o^pa) — CD (M^-otnr»CM 

^^wr-^in aior»pa>a 

en — CMCD^CM oscMcno^-v 

• VKr«-"cM"en •-" p'Vafa)"- " 

* eMr^pino>r» ^n^-^^^ 



8^pa)^<OCM h-VCMCM^*- 
— intMoor^en on^ior^f-u 
• r«- m 'J en eg o) ^cntotO'- 
T^ a)CMCo"r~"q 



enf^ OJ — 



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MCMCMCM »- — CM 



m cg^inojocM f^«o>T 

CO en^(Oph-r- oph-o 

o — <oenpa>v r«-ov« 

isT r>.'to"^'p"|s:cM' t-.'cg"«)r 

o oiS-cnooaieD f^^ 



Sor-cnvr«-(D pp'*0)o>f^ 

•-CMO — oo> ^pr^uiCMcn 

cntnmincno n^t^o^ 

Sp'p'oi'oioip — CM'tn"'-" 

ofttocgcneno eov 



to ■Wh-pVW'- 0»tOf«-^lQlO 

to wopcgcnf- cn^r>^inpp 

PI p*-.*.© — p p^p_»-;pptA 

« cM*<p"p"in'— cm" r^*5"c2*r-"' 

^ coc)<ti^"enQ T-Cnw^ 

• h- — oaoDco rvin 



— tntococncn CMenar^too 

CMis*~r»cnn »-oooentnm 

rgcnoientDOi omocnoien 

in'W"incM"a>"cM <o"o>(D(OCMtn 

mcMCMcg-^p t^p*-(0'- 

cncooioeMoj cntocM 

—"-"-" cm" 



t a>^ oano 



■ — men ■* — 



BCMi^ in — en 
joa eopQCM 
r» CMCMinpCM 



oinenpr»GD r^envoj^-cn 
nf«»i^^r^cM r^intnr^CM- 
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»- •^tDOtr^tDm pop-^a 

SCMppcgr^CM P«N^ 
— intooor^ Kin — 



to P-WCT — pCM OJcn-vpcMO 

^ OcnaS'»^m ^N.r«.a>p — 

to encMoo — — «HD«)'»*p 

• cnp"VcM"p'— cM*CM"flo"p"«cn 

S (npf«-t^*r^ — ^w^f*"- 

lo cmSjo^'* — CM_ r«.p_»-_p — — 

fv — en ui" in to" to" h-' o)' cm" 



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— — otoinm CMOjtnS^— » mr-v^cn- P r«- r«- m r^ en n o^r«-OBPr> vr«-^tncM ig PPpr^inen ^p^jh^rt 

oisomtnto cm»- — en i^ »-_0'-,(o — o> cuopv c^ h-tninh-pn 'H^.^.'^ •^ *^'~.™.*. 'H'". '~.*.^. .*'" 

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^ *-^o^oo o>o^^ C4 locMmoo nr^m^ncn 



^ oooor^-- oeM(i»-'-N 

■A ocn'*'*CMr^ f^mcDatt^»- 

«> to en* oTm cm' g> coo'tDcrT 

^ oo>»-f^»-a» f^ ^ ^ 

^ i-^CMCMCnCM m — 



8 0Q«CM<-co eO"-r«.^^m 
ID '-. m •-_ ■* r«. •-_ (Dm.'-.^'.eM 
i*r <p m* (D c\i in o" en p" r-" ^" 



cnc5»-oopto ^^r^uipp 
CMmoooo ^-CMaB^<o^ 
CMOOr^O"- oomh- 



g> ^(or^ootD men 



Sr^moiCMCM-tf omot^mo 

_ f^'-'-'-cMin »-'*'*ey<ort 

»- p'oftV'VcM'm" h-'^'oi'* 

10 o^inT-o^ cocvjt- 

w eg catncntn ift'- 



«> eni^ommo ^^r^^eop 

^ 0^(Dcnom oo^amm 

<D opr-ovo ovpcncoin 

of g> cd" r--" p' '-" CO cpoop'ciio' 

•- Sf-^OP'- oooepen»- 

•- eocOCTinm *-or».^^^ 



S^ (O 01 o CM p O) en • ocoo 

t^o^cMcop (po* opo 

(*j f^p.-(Oin«- oco OW"- 

— co" r-' o' k" o" 3" 00" o'p'in 



•- cMmoooT- h-oi* • oco 

c«* moomoi^ mto" • or^ 

0> Oi-f-cM«-o (» r^ o CM 

• o" CD -^'o' op en eneJ o"cm 

in or^enop pcM cmcm 

^. "-eMCMW Oh- 

of : 



* ■- ■•- en r*- •- CM oco'vr-f^^ 

n mcnmmmp moacpatr- 

« CMf^ocM.-© enocoinaen 

of 0)c»r-"oQ"oJ tjoci-vaitio 

p«. CMr»encnioeM ^--^cAwm* 

oj_ cnocncom ^■^oun' 



Sr«. •- en CD t^ h- m-g-cpencMio 

f«»»-cDT-cpo *-oocncpm 

»^ m»-r«»cMeoen m ■« o v ^ *- 

Sara>o"^"ar<p o'eno"^" 

momcpf-o cncM*- 

CM in CO in ■«' en co »- 



*- Cn^WCM^-f-CM f^*-» 

ui tncnpencMm com* 

f*^ eDc»or«-_eMcg ostn 

n en cj) »- <o CM p eno 

2 tomcDcncMo i^m 



n *-v(poi^(p pcM* • ^r»- 

fi cncMcpr-i-w Oh." • KCM 

•^ CM m CO m N- a^ en o 

in ■«'■*" CO h."fflO)' Vf«-' 

*- ^CM^CMOh-. ^en 



* ph-oenpo ocyyvmp 

»- pomr^Nrv ocMo-vcncO 

<0 cocMOCOr»o O'^Otomi- 

CD ■* en to o' cd" «> h-'mcyV 

9 ina«-ocnh' mcncM 



■^CMm mr^»-CMentn 



«mm ^ 

8 as o' p" ^" en>- h-' m »-' en »-' 

K^OCMmh- opco*- 

»- "-CMCMenen*- o# 



« h.o>o»-0)(p h- h- ■•- en h- •- 

r«- ph-cnop^p opmoco'v 

»^ "'".T.T.'*'.* o.oincDweM 

A o'lomr-'cMp" i-"Venm 

£! PQSO'-S mcgcM 

« **tncnencM m«- 



►^ f^^-o^ocn ^enocoeno 

8tp cp CM r>. >- (O ooobcpcBin 
o<qeM_mpv p^oo^ 

pC ^"tncM"h 

»- CD Tcnc 
in CTcnent" 



•n OS en »- a 



?o t-r^^tncMp 

,- ~ -Pv enm*co«v 

K m^oooni vmocMin^ 

o CMo'ivTcoocfin* in Wm'i " 

»«- ojooh-eno meMh.»- 

h- cM^^tnmT- o* 



o cM'Vcnh.men ^(biAcmAiq 

^ m>-aco«co ■«"«oacoin 

^ eM'h-'i-'flo'Vo ooi^V»-* 

rt« h-enaf^oP coftico*- 

^. CM^entntnoj »- ■* 



'W meMr-cocn<- oocpor^m 

M orvror-mm poooop 

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uT ^"rv."i»."Vm V ar^<D(D 

8cMmcp(5cMP cpcncM 

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h- ncncncneneM ■« •- 



* oenenr>cnQ P^*~P*?Q 

CM o<-oeMmm NCM'Vom^ 

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5 0Cpenmr».p tn^O'- 

cnoin^mN •- ^ 



C4 enr^r>^<-r^m moococpeM 

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a>r«.obr-r«-_ui en •»»_»-_«_ in n 

e»* CMOtTmoVp" eMcncp'cM'm'o 

»- cMm»-^mp eMoic&cDCMcn 

^ OOOOOOn CMh-mh-r- 



i 

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r» ocppinpp mr-or^cDCM 

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§<-h>oor^O) cof-m-vcn'- 

enor^oh.»- oenoo»-m 

CD*-cnr»on v^r-^om 

Ok eM"p^"o>o»eM VeMi-'p-vco' 

m cnpcom^cn oomo^ 

C4 mpvo'-o ^eneM»- 



§T-(OOh-m»- '~<^**'3SS 

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cJ" cD*V^"o>irieM" ^"V'cnm*»-"m 

h. mooh.cnQ >-(scpnmm 

te »-oooo^ CMcncoh-*- 



*- ^ *- CMCM ^»- 



m t--«<D<pm(0 mmmcncno 

T- 005:5'^'^ qipeMPp»- 

r>^ oo'«-«eMO oincoo?*- 

Ok i^o><Do"o'<5 m'omen 

Scncpr-CMmin qo*- 

h-mmmvtn o •- 



S^ompcpm c»oopcnr<< 
cepN-oom prx.T-ocMm 
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C* NoincM*-o con 



ro. QOp>-mr>. o^toenencg 

5acnor»(DO r>.cpou>o(M 

cnoMomcn h>mo(D 

»^ en f.' o eg p* o' i-'tpeM" 

CM penojT-pr- cnw 

a fii^ »- ^ »- »- 



SopmcM*-cn h>aopoa 

h-^o»-mf». tnr«.'*oeM»- 

« mf«-h.'*mm cO'-oboS**- 

«> m'p'e»men»-* p'coon" 

t- *-oen^^<p •-•-»- 

m ootommn co^ 



•si > 

13 »g 1 



N cMmencpepr^ o-woook 

r«. mmpobiotn h.'^cnpcoen 

^ esi^m "-(oeM (Oino,aboaS 

rf V m" m' o' r-" V op" r*-" ^ p" o" o" 

ui popocpr---« o(0(oin«-cn 

r*;^ ocn'-_or-r-_ ^f--* CM en CM 

•- •-" m o" o" o" o" o" r^" cm" 1-" 

« 1-^ ?M 



cyc6S*-f^cM oocopen-* 

r* h.ftmcn'^en "-^-noor-. 

So'vi-'oVo cm" cp" (p CM <o cy* 

m«-pO)eM-- oojpcppto 



iJ 



-CMCMCVJCM OCM«- 



JPCM 



_, CMP *- CMCM e 

tntntn CMh^-ocnoin 
CM »f o' t o' a * J2 2 fj? 



ey m ^ ^ i^ino 
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iafs 

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m(D'woom_ ai'*0'*#>- 

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» r^cMiAcpcpcp cncM-- 

^ or^om^cn <o •- 



3 ?i?Si§!5 §§s5ii^ 

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CM'-'-'-'- •- 



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r* mmtnptnh. incncM 

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Individual Returns/1981 



111 






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lO (Da>NT-CM(P Ol^tO^OJCVJ 

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^ CM«>p«r^r^ CT*-^w^cp 

w OJr^piSmv OWlA^^-oo 

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rC --"[--"tvroi'o'tD cycgco'io 

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•- CMVw^'vrt 3-- 



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W ^(Offl^CM^ r^^^CMCpO 

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ei '-"cm"'-" ■*"— ' 



u» ■* (Oi^ CM'^r^ 

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t^ »-" 1-^ o p" o)' cy 

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bCMWCM 
go 'V CD I 



S'-OOJID^CO 0>^r^CD(DCM 

inveor^'-o -c^CMCMffl^v 

C», WOICM'-'--* <» o> ■v 05 t«w r«* 

V" w'^''-"i/rpjco --"oofcO'-'eo*' 
♦ oswiO'-mm CMtncD^wc 
— — - -^iftcM 



e WCMr-p^CM '^lOCpOOCM 
r«» ^C]'-P(OCM y-mVCM 



m ^w(D<DNp a>pn(p^ 

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^ or^'-WN-w lAcoo^ 

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M WtScOf^Oin CMCM 



N mp ooojcM m 

8" ::"2;' " 



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^ COPOCOOlO O-^COtDWCM 

^ (bift'^^-'-'- cMcjiai'-'-- 
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ill* 



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u> cpcoeocntDcp scmoxs^' 

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in (Qi^aiat^ cp* ^-^ cm' O) ■«" 

r». ^i-f^'-e5 ^o>po>'* 

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CM-W 



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in •^r^r^cimri ioo)"oj'-"i 

OB ^oJO^ow r-mcDoi 

«j_ '-os^'vaxo f^cM*'* 

jg I ^" CM cm' cm" <d'cm' 



e» ■^nr^r-cpm (ptMCMCMeo* 
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r^ incMineor-w '^wmw* 



if 



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o oncMcsr^p incMknootp 
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o r-o>mo<S'- a>» • • 0)0 

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a> CD CM CM 1^ r- (p ^(Dpr-50 

in cMoo(p;«in '-ocO'-eor«- 

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*■ eo"'-'^r«»."(£)isr f«*"a)'m'r-."co'-^ 

^ CMcrxDW-* inf^cocD'-'- 

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in ^^uicDh- Kr-cn^* 



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CM "-CMSh. cJ« 

W '-W-fl-^V CMO 



CM r^mmocMr> a* 
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a (p(CcpCMr^a> WW" • ^ 1- 

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m -^cD^ win 

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CM pcninr^cM 

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co axn^h-ocD cmcO'- 

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h- ncgc»r^i--to eo '- 



ao ■vr^comr-to wcmc 
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r>o (pcpinprna mpcMco^^ 

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r^Oh-tftW'- otKB'-eM'- 



Sin 1- h> -^ -v CM r^'^cpr^p 

r^coenor-o 0'-o5<pc' 

CM CM'-lri'-'-'- .-h-CDOC 

c»4 r*-" in 1-" aj a" cm" inh-."eoc«j" 

10 '-wcgSop wcD'- 



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^(Dwpoow toincor'-'- 

IV (Dr^cMojmm cm »- cm 

<0 '-'cm CM CM '-^ ^^' 



in i-oji^cMcDW tngsf^ 

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r«- (Dr^woimo '-5 

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Smpf^pcM-v CMinvcMp"* 
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p- ^wcD«'-in inin'-'V 



^ CMP 



CM h- wmr«.c 

w nobtsf^o — -. ._ 

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vpm r>* '-mmto* 
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SCM-VCBtp^O O^i-OCMCM 
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m CMCMCowo)«) co'^mcpoiw 

h. <p<z>cQCMinA incor^^cop 

o ft r».<D_(» weo_ •^.'-.'B r^_«S_w 

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y- ino-v-cSr- r^coiD'- 

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9 SS??S& s^l-^^ 

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r«. r-H CM r^ 10 CO r«. cm'-w 



o Scpa 

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h- '-pcMa>po> cMtP'-eM'-" 
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r«. ^T-cocMwo r». eo r«- r«- ■* T- 

9 CMCMcpoioco ^a^mincD 

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^.m pmp p8mS'- 

3'-SjCMCO !«'-****« 

llll lllll 

as. 

P.o'iripi 



13 3 3 3 3 3f- 



IMS? 

»WW« 



112 



Individual Returns/ 1981 



s| 



to ^ « o m ■^ c 

^- onr^ coin X 

C» to CNJ h- U1 CO c 

in n o CO r-' cm' r 






5 m t- cy *- T 



cvikncocvj »-too •- '- 



9 <p(p(Pi-O0? OOOVCO" 
• co^ift cvim*-* 



coo CO c 



w r^r^o>u>r-o rocyo)ln^ 
o CMOjoi^ioeo (Ccoo>m^ 



OOCMOMnO) CVJ^CO* 

*. '^. ^. ''i ^ ^. '^ ^ 



^ T-m(p*-(D»- eo^-^c^J• 



SV^DOUPQCO (^« . . . -q; 
N-^ON*cg »-• • • • in 



5 CM ■* cow 






c 
o 
o 

I 

w 

•o 
c 

(0 
0) 

E 
o 
o 

c 

« 
o 
(9 

« 

*^ 
CO 

3 

< 

o 
o 

N 

(0 

>> 



0) 

E 
o 
u 



•D 
C 
ID 

« 

C 

o 

a. 
E 
«> 

K 
UJ 



« 

5 si 

g S 

M 

■2 c 



5 I 

O " 
u 

c 



o 

a 

■a 

0) 



O C m ! 



Ot 00 u) en V <o 5 

tn »neoeM t- r^ci 

iC r--"(o"oj«)(ocM 

« kfiO'-CMCMCO iwa 

O ,-' T-' 1-' --' --' C«J 



CO a> (o en CM CO 

CMOCDCg'^O 
CO <o_ O) in in cq 
rf OJ (D V *» ^" 



CD^-COtOr^CT (DCOCO_»-_T- 

o' ^-" co" CM »-" 1-" ^" r*" r-' "-^ 

COCM<0<Dr-(D CMU1 



m axDtoooQ i-cDOina> 

Sa> a> iti -^ (Q & coor^'-co 

'". "^^ '^ ^ *. ^. ^. ^. "*, ^ 

•ft cncM'pjcdintp' r*-"^'i-' 

2 '-cocomtD^ (O »- 



M CMSOBO) 1 



(D CO CO <s r^ h- 



cn (Dtnuih-uih; 



ill = 



ftDftH-OtO^ Q<pO)0O'-ID 

cotopcMO'J ioai^cjin'- 

o>vo«)in<» coo to ©'-_'-, 

C4 oi CO (O" co" (p --" cvj co" V co' m" cm" 

SCMCOOCMJOCvJ CMr-COCO 

(DCMCMCOCMV f^O)'- 



in cooO)Ocoo> »- CM »- O) (D h- 

oT in I--" co' TT r-" ^" O) ts r-' •-' 

a» (DcO'^r^r^eD cm m 

N ^^^^^ CO 



M CM ^(O 

•- cy CM »- . 

<D eo (o oi 1- CO CM 



CMCD f-S 5 5 3 
— -\d>u 



^ oxocMr-mo lOincMi/) 

SOCMwtD^r* tpcoco 
»-co^^^V mco 



u) o<Dor><-eM 

8 r- CD"- CO CO 
to »- O) in (D 



CMinpi^ 
■lOO) ^m 
I D <D in a> 
co" r^' <o O) CM ^' r^' r-" i-" cp o" oo' 
coinincncocM ^covinm'- 
f^OJ(Dr-coco mh-T-TTcoCM 



Omi^O (DCMCO»- 



c* toincM-^oito oai»-coou> 

to in oj r-" od" ■«f cm" co"o*<o"r--"cD'in' 

9 oj (J> o •- c\j O) T- in CO V 

SS »- v m a) o cDO'- 

tff T-' cm' 



^ m CM 1- CVJ CD m i-r-inom 

8ao(»o(0i-(0 inmo'V'- ' 

tOOOCOCMOin »-V^^CM 

of ^" in o> cvi id' ID oo" oo" 1-" in" ■--" 

in '-i^or-coco »-inco« 

Ol ■.- CM CO CO (D *- 



Sa> (D f- in m *- ipQ<pcMcwtf> 

oco'^tor^w inw^®eo5 

cM'-cMin-^r^ fvo>inoT-o 

" o'^-'cj^ 

otpooc -- 

D^»-f^in oooh 

-cjcm'co* o'^' 



*- cocooco'fl-^ cMini-g 

CO eotoninvcD Ktbcyo 

en to CM in "-.ow <qt5oc> 

Sin cd' O) --" ® ^" <3>" ^" o' a 

cO'VO"*coeo vCMco 

^ T-cycocococo r-CM 



3(00 



Smoiinoin*- coh-h-^a 

<Dr-0)OT^^ co(0»-in 

P» '-(OOCMtOCD O'*"** 

O CM'o'oTr^'cD'CM" ooco" 



S»- in r». <o 06 o) io<ocMf^o»< 

m'-eoeopo CM^-Ottf^co' 

*-^ CO in ^_ *)■_ p r»-_ h- eo_ r^_ ^_ '- 

o V o" o" '-" cm" co" oo" 0)" r»." »-" 

A CMt^CMCOCOCO r- (O 

9 ^^^^ CVJ 



305t3 

fa- is 



Soo CO CO in (O o> OJ-r-copiDa 

■.- in f O) O) T- oicooOTi^cj 

CO ■^'-'-CM'-V C0<B^CMOJ(O 

^ Oi" op (D 1^" to" ^" co" to" o" o' ^-' ■^" 

C< T-(00'-f^T- 

o> (nin'4' (OOta 
i>^ I cM"V(0"r»"c 



<5 m ■w CM 1- CO® 

(d eocy incM •- CO 

'. OJin — ••ro.i^. 

« ^" CO r>-" CO v" ^-" •- 

g 2 

h." I ^ CVJ 



gcoojf^pr^ 
r^com *r^ 

CO CM "*<0 1-0) 



ScocMCor»co^ ^cocoeo" 
to to to -^ <j> Oi ■« r~ -w ^ • 
^ r^ CM t (O T- r^ ^coinm 



o»-m(o a>(Dio»-co 
-i^»--- cotDtotom — 
-CMin(D or-fOoo--0> 



Seototn ^$cooi'cvj(M 

CM^f^O)'-_ d>COCM 



- cotoco r^ CM 



11 



S'-co»-»-(Dp OJOtocoaoc 

pooof^r^ft r^tocotDf^c 

lO <o<D"o"r»-" v'ln (DWI^o't-" 

r» cocMinr^ino) oo-^cot- 

O '—COCOCOCOCO I^CM 



r^ tD»-ppcoto ^inmp»-o) 

SCM^OTOpCO r^iph-^M-'- 
o(MeMino)»- inor-co 



to COf*-i-T^(D^ oh-^ 

3cptotoo^5 ^ -^ti 

(OCMcncnocs m »- t 

w co'cjp'h-'iCcvi oiV 



Sr^POCMCpCO CvKDOJCOCD^ 
'-cvicoppcM otpr^r«-»in 
w cor^f^OTAO) incDtoto 



, -.cocMr-o) . 
coojco^toto O) a 

^ 1- 1- ^ CM 



<o r^cooo^f^ ODOh'OJinr^ 

•- •-oxDinrtr* ^r-T-(Dvc» 

r-_ OC0C0_0)00_O <0_--_(0_C3CVJi-^ 

r^ r-.'tp'co"cM"o"(D" T- to'cM"o)0>in 

in inoiNCMOT^ r^cMCMf^mp 

o "tfowr^oj --cMOi^inoi 

cf T-" ^' »-" ^' (d" "<r" --" --" 



r^cococoojo) f^ CM h 



CO ^'finVO*- CMCMCMCDCO I 

o» CM^i^invco r^cvjooi-co I 

•- mcoh-cocMCD coeoco'-to 

9 



nm coi^ CM 



w »- 't i^to r^co in« 

oi a>ocMr-pai a>* 

•- oincMcomh. o 

StsT'^'-v'tncpa) co" 

■•-(npcgep^ ^ 

»- vininr- eo 



■)■-- pcDtn »- 

_. -, jjCMcor^f^m 

^ h-o)a>in*-eM co co •- cm r^ r* 



cDcor^coco^ itioar- 
coin^CMinco cmojt- 

f^ 0> O) -r- <D A T-pwi/ 



r» cocMCM'- 



in COO T-ff) »- . 

in coptor>-(pcp (ocD'j''- 
at CMOTcofDin^ tocM 



cMinr^cDin'V cd»-« 



« ojor^coeom ^» 

8inr-piopcM to» 

CD mincMtDO s 

S cm' ©''-"to" to" p" (0 

o "*co*no>« ^ 

«0 '-COCOfM'-'- v 



iiiil 



Seor-^h-mcD Tini-in*-r«. 

u)co<D'qcoin cocococoojp 

CO o) •-_ ^_ (D in r^_ *o.tD tK'-.ai.p 

^ CD <3>" t» CM --" cm" CM"p'Vf^^"CM" 

<o -fl^ CO (D -v m ■^ cocoeoco 

<e r-coojh-inin oocot- 

V ■r-" cvi" ^" — " --" ^" cm" 



CM f-o^-eoajco ■vincpoicnq 

CM o) CM ■«■■<- in in CMOo*'--«»-« 

<vi f^ojcoeooco tO'-'VCM — 

CO co"co"r-"^"poco ojcni^""-' 

to cnOSOOXB CMU) 

in «-rm-cM'-»- co 



8(pcM^o>mv *-a)in»-o i 

O^CDCMCDCD SOaCM-^ ■ 

« r^toeoocMco O'^cDcvj 

fcoojuj'-'cM'cp" o»in*~" 

tocDinr-p^^ co^ 



hk (ovo»-eoco r^^coottcoott 

in ror^cMO>--in ^.N-^cpin** 

r» o>cM(Oco^(D (omoiinin 

CM I--" co" cm" ■v' cvj CO rv'eoo'tn 

ScpoocncMcg pcoco 

inr^i^minm oco 






§COCMpr^^tD (OCDOlCM'-eM 

»-cop(D»-(0 cO'-o)inr^(B 

eO_CO_ro'-_(D ^_ CMCM_tO_V_tO_CO_ 

*- cM*c»"(D"in"co"<D" CM co" V '"■' >^^' 

^ ^ ^ r^ »- <n r*. pO)^^ 

« coino>coinin otco*- 

in ^" cm" •-"--" ^" ^" cm" 



^ (OCO COCM oc 
CD OJCMt- CMPC 

^ r^ cor- CO to u 



t ppaocM« 

CO •- »- GO CO 
CMCOO_CO^ 
CO CM 0> O) (D r*- »- ^r^tO-r- 

n o »- o> »- oi o> coco 

40 (MtM'-CVJ^^ CO 



oi -^r m (O CM o) ooocop i 

g'^gcomcvj cMoo^coin I 
•-(DCOCOO) COCOODCM 



SCMOO^-CO-CCp CMin- 
i*-r^eor-r-^ r-*- 



SN-r-CMinO) mcocMair«a> 

mmr-cMr- t-cocoomcM 

■* ^_CO_^_<J>0 CO (»■*_■* (D CM 

o) co" (»" r^' OJ O) O) h-' to" CO 

SeOCOCMCOCM CM'VCO 

r-r-(Oinin oto 



■»- otneooor-cM coooo)-*(nu 
ff> f-(oeoino»p pco(^r-'-« 
*• coincocMOJto *cotD'-'-h 



CM QDcocn CO r~- 



is p S (D r^£in 
in 1^ cacoinco CM 



S<» r- »- CO N CM tocvieoocn 

inp'.-r-.-m tocop-*'- ' 

n (DtOtOCO'-^ OO^^^CM 

in •^oioi-vfoid to" cm" --" in" '-" 

w .-cDCO'-OJin cor-to* 

h- 1- CM CO "ff to CO CO 1- 



<p CM in CM •- CM inr-eoweooj 

ft ^.Ol tM '-_OJ ^."i'-.fo ^.<o 

»-' o" <0 O" cm" to" *-" ^' ^' CD •- OJ 

meoommco vooS-vco*- 

o>inr^a>o>in oor-cvj 

cm' co" co' to" ■*" T-" m" 



CO OCMO)CM(DCM 



5<nr- COOP 



f* ^ CO tj> p — o) Tf(oa 



cA oococDin^ coo 



in cotor-vm^ i-mmoo^d 

in fflPf^oicMto eof^r-oco-- 

^ (O_co_eo_to_in ^_ CM_o,inco 

i/T v" r-" ai co' '-' in" co" co' »-' 



in coor-coas ocMot^a 

Sfth-r-cocor- »-eocMin 
r» K ft •- •- r- (Dft^* 



coe9»-tMineo lo^ppcoin 

(D(ocMCMr-r- (SOjr^cQinin 

^©inftT-m eor-'-iS 

■fl-" »-" cm' CO cvj T-" to" in" oo" ^' 

KVOCMftP- Pft 

to to to tvj •- «— CO 



(0 

3. e 

■o " 

< 

M 

C 



Se 8 3 



8<p "- o) to (p m (D'-h-vpp 

opcvicoftcb r-T-cO'-oim 

»^ to in »- r- (D (D ft_ ^_ --_ r-_ ^_ cm_ 

|C --" ^' — ■ ^ V co" o* q" iri ft" ^' in 

a> r-pepftftco ^^mcMft^ 

r^ 1-ftmscocM copmin«-co 



* lOCO'* — (Di- ^(M(Ol^ft'<- 
CM ■-(B'-or-v ^pojftr-p 
CO ^CD — coin<j> ^Pui'-oor- 



m — r- to (O (D (o p^nftv I 
CO ftincotoi^in ftOftcocM ' 
CO o)--o>toftCM aivmtoco 



in i-CM*-t-totD fvCMr-Pftin 

S*- r^ Ol CM CM •- <DinftCMP»- 

n co_ CM_ o>_ CO CO « CO in co. o. in 

(O cococo'co'tp'i---" ^'cm"c\jt- in'ft' 

* »-CMCDCMoeo in(pftcpto»- 

o co»-»-^inft vin«-_^in»-»- 

« co^'^'v"^" cm'coi-* 



II 



Q ftfCOOT-Q Of— KCOft^ 

« t-comcMCMft ■»fNf-cor-in 

♦^ !-■_ 3 CO. r— CM p ft f~-. to_ CM_ r- r- 

of (D co" <o" in in" to" p* V cm" cm" •-" 

in inr-r-cQcoo ft co v »- 

^ »-«-ao(Din^ 00 CM 



t- in*-tMft>-o ■e^^^cpin 

e (DfttDO^^ inincoco^CM 

•- COOCO^Vft APODCO 

<o ffi'p'ft'co'intp" ^'m''-" 

in •-ftr-tomn' oo '- 



CM inpT-'vr-^ r^flO^ 

^ CM ^ ^ ■- t- (D VftT' 

OI i-r-CMCoftft »- r- u 

cvf ^ p" cm' I--' p' co" ^' ■w 

»- m^tOCMCM*- CM 



in CMCO'Vinftin ftmftco^c 
tn CO tvi ■* CO ■- CM tpr-i^r-Pf 

O ^ftcDSOO (OftCMft^ 



O CO ft CO CO c 



— E 

< 



,2 8 



".inoino pocMift'-? 

O — CMCMCO in T-VtVUA Q 

III lull* 



s 

3 



O »- Sj CNP> 



?iii 



1^1 



3 3 3 3 3- 



gP CSJIO ^ £ 

y*v* _ ._ 1. £ 

t £ 3 3 3p 



S-ouipm ooppp*-'. 
CiO'-'-wcM toin'-win»- 

3MMMMM MMMMWM 



3 WWWWW 



Sis ■- 




C ■ ^.inoinp pocMift'-i 

— -O'-CMCMCO in'-W^t*! 

> Biillllllilli 



13 3 3 3 3- 



P°.oinoin opoc 

Ci/)»-r-SjtM COin»-C 



fO-ompm opOP< 
_in — "-SicM coin»-WL., 



Individual Returns/1981 



113 



I 












ajtoto tt (o r~ r*- r-. • 



••.itiiomn o) CO ^ 
(DCDtOm — — - 



noS^DCO CNJ »- OD V 1- OJ 



ii 



nr^inao 
CMa>oa>c>j mo 






to tO'VCDioh-o r^m* 

S^-mcr)r~oo ojo" 

eo_ ■v !-_ f*-_ ff) cy o)^ 

r^ T-" r-T ui ^" (D id' in 

SCO ffl m in o to in 



moo ^ 



-CJOJ ^ Vff) 1- 



0) 

3 
C 

C 

o 
u 



C 

a 
« 

E 
o 
u 

c 

• 

O 

O 

"C 
0) 
♦* 
09 

3 

< 

O 

« 
N 

U> 

>> 

>< 

« 

E 
o 
u 



■o 
c 



(0 

c 
o 

♦5 

a. 
E 
« 

K 
U 

le 
a> 

" ^ 
5 1^ 



(B ~ 
0) 



illll 



*- ■.- ■» o ■^ 3 «. 

tft OPiCT'cNJCOi-" 

♦ cocyincjooi- 

r» T- cvj CM cr> CM ^ 



§c\)c\jo>(on <o OJOicDmcvjr^ »o ■«■»-»- cm pj 

* cf inojaicncv to' 

CM (-■.-t-cMt- 



35'"^ 



irxocMUimm ojf^oxjxDO) 

T-CT '-.^'.«J.W o_o_cD ton 

CT iri r^" T-" o) If) o)" q" f-" ^' 

eooffiinir)*- mtocvj 

'-cucu'w-inio oj-- 



c* moeoc^cMco ■^(COcoiocm 

S'^ 1- ■v in P5 (^ cpor^oer* 

lOcy ninr>.-_'-_ «_O)_'-_c0'- 

V •- cvj CO ■^ ■v m T-ru 



III 



<D mmr^ojcDco 



r-ep 

■^io^ino 
y-c\tmmm-^ 



0(D 
OCBf*.' CNJ^COV 
OJCOCM 



omcgtD 

CM ^■V'<- 



h^ojh-r^oco cocsj^mmo) 

CMO'Vini-'W inint-i-'wco 

OlCOVffiO^ o^cyio»- 

S'-vmaiaJai i£<Dt^y-^ 

in r^r^ i-m <d^ 

»- 1- '-CJ 1- CM 



CO CO cy CO m in r- 5<D'-wc 
o'lnT'i^'cor^" cjiNToiin 



CM (o cvj in <o CNj Tfojcoocjo 

■^in^»-in(D cMor^^^in 

O'^'-COOI^ t^CMCOOjT- 

g" V T-" in cvj" ^" r^'o"-^ 



li 



CO mr^eo^co© cocmcocm^q 
0> CO 1- O) CM (D cm C0£DC0'-«W 
« T-ocoscM^ r^axDAmcM 



-o coeoiDCM 



(Dino'*-"-!^ r«. f^ (p ■^ CO •- 

mmui'^toin *-cM(OOf«*eo 

<D ■tj CM CM_ «)_ i-^ o)_ ■* h._ ■<-_ p in 

(DO)"'-"ini-"o o"fflco"0)h-"co 

r- CO r^ CO »- m CMtomm 

CM-fl-ajcoi- i^iO'- 



mi-OfflCMoo cMotomO'- 

otocoffi^s (bcpcMomin 

mi^cMoooo (DtO'-'vajo 

iri oj'cm'cmoV aJ'oj(0'w"coT-" 

(Din'--WC05 QeM(pCM(0»- 

i-COO)OOCM *i-(DCM 

cM'coeo CO cm" 



(ipcpcMomin CM ■* 5 m to co »- r^CMCMT-W'^ 

(DtO'-'vajo h* ^'J-mi-oiTf .-cDoovco 



(DcDCMiraco omcM-V"! 

•-COCOi-CMI^ CO<OCOCM 

^cgcMco --co 



CO ffi CD T- CM a (p CD ffi o ^« 

COCD'«-eOCO CD'^tBCM'- 

(o'cMo'r^'ff'in «)"»-' in ■<-' 

cMiococooO'- coco 

T- CM 



Sco'cMQ'r 
cMincoa 



Ci CMO -^CMCMcn 

m f^ma)min»- 

O CM'-OmOCD 

uf in^'o'epQco 
CO <-co V 5 co^ 



rCDacpCMCM T- CO f^ CO CO C3J *- r^CDSOCMh- 

j^oicoco'- (D r^co^cooiCM oco<or«-ocM 

>oicoco ♦ inCMCOcoa>o> co^cocm*- 

»*-"»-" ci' (o'o"0)"h-'co"co CJi-'cD— " 

. •- op ^inr^cM-ccM in V 

5 ^ ^ ^ CM 



« CMcomcor^o r-»-ocoa 

Si^ocM»-'*T- T-h.a,-o 

CD CM in o_ ^_^ i-^ a> h- CO CM 

3Co" CD CD CM O* ^" CM h-' 






M mi^cMcocoin cnpCMcpor 
as ojcocoooco cmoooodco-' 



00 CO,'* CO CO ■^_ inc 

oicM*<p"co"oeD cm' in CM o)" in c 

cocoftinr^m cm^co^-cm^ 

coinococM meocM'- 



CSCMCMCOh^m CMO 

COCOCMCDCMCM O) m 

coino-vcoco oico 
d'cm'co 

Mr-oi ^ _ 

m CM ^_ ^_ r-- o> ft d 

1-" cm" co' CO ai cm' 



52; 



CSCDCM^ 
ffl »-CDCMC 



CD_ ^^.tM'^.CO, 

c3Jm"-r^eM"V 
CO vmoo V 
cMin '- • 



11 



<D T-a>CMCMCOm OlOlCMh-CO^ 
» CMCD^-'V^CD OO-q-mCM'* 
in tn »- m CO ■* CO ■wooincO'- 



to ■<■ *0(0 »- 
r^ in CM ■>*■»- CO 

■W »-<0'* »- 



cBocoo •v^ 

h- r- i-_ CM a)_ o> 

in'm'in o) Vco' lri^^^.^' 

comojcomto CD'* 

■^1-1- CM 



a>co* ^-mocMCM* 
(OcocO cooomooin* 
■^«i(- — - — 



DO) oin 
m CO CM CO o"^" ineo" 



m CO m CO r- ■* cocor^* 

CDr^O'veoQ i-*o* 

■^r^-^ ,-oo_(D_ 'CCDO) 

'-oofflcoffl*' o*-cp 

y-^ aantif- mo)* 

■.- cMcomr^ o »-in 



1^ m »-in T- 

■* Ot^CMCM 
^ *-CM(M 



CM ^^ P^_ 0_ 0) O) 
" 1-" in cd' cm" in 
coo in -^ CM 



0)h.a)CDOf^ O * • • O CD 

CMCM10C0C»0) CMCO* • ^* 

i-CMomr^co co * co r^ 

i-"cof^"cM"cD"in -c-'co" co» 

1- CM CM r- CO CD coco coco 

'-co '*cDin CO »- 



■«"*aO»-COO) PCMCM* OCM 

eo'*in»-oc3) Sr^in* f^r*. 

aiO'-o)CMO co*co — 

■r-"-ccM"(D--"cp" o'co'i-' ino" 

i-CO-ftDO) CO ■* o y- -^ 
CMi~ ■<- 



cocoinoicMCO T-oxD 

a)"co'*'T-"o)'o' cM'irio)' 

cocoeooicDr^ or^» 

CMCMi- t- -- CO • 



iOOi* COCM 



o pocMt^f-o O3(^'*oinin 
f- (O'-I^OCD'- COCO^I^'*'- 
o> f^r^-vS^'- r^ocO'W 



CD (DO<n<oco<D r^m* 

h* *r-o*ocn *-»-• 

in in in co_ in O) in o <d_ 

T- co' co' o' O) cd' cd' CO a 

CO mcomcM'-in mm 

lO CMCMCMCMi- CM* 



CO oocom'-ajtr) *co*» cnm 
a> cDOcof^*(0 cy»-Q» «* '- 

CM '-CMCOOir^'- CMCOm 



illll 



m a)pO)*cnco o-vcommo 
e<< ^-O'-inr^o mcMm'-o^x 



*(Ooinm c 



CM CO CM CO CO T- 



r CO* C»CM 



r^ 5 CO co_ CM o_ to '* (» in t- 

*' co" r-" co" m" ^-" O) m" cd' '-' 

POCMi-ocor^ (O * 

CMOJCMCM CM *- CM 



omcMomco mmco* 



cDcocoooDCO in<o**a 

cp*cO'-coco cotomffiT 

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Index of Terms Defined 



Additional First-Year Depreciation, 117 

Additional Tax for Tax Preferences, 117 

Adjusted Gross Income, 117 

Adjustments, 117 

Advance Earned Income Credit Payments, 117 

Age 65 or Over, 117 

Alimony, 117 

All Other Taxes, 118 

All-Savers Certificate Interest, 118 

Alternative Minimum Tax, 118 

Alternative Tax, 118 

Blindness Exemptions, 118 

Easiness or Profession Net Profit or Loss, 118 

Capital Assets, 119 

Capital Gain Distributions Reported on 

Form 1040, 119 
Capital Gains and Losses, 119 
Capital Loss Carryover, 119 
Carryover from Prior Years' Deduction, 119 
Cash Contributions Deduction, 119 
Casualty or Theft Loss, Net, 119 
Child Care Credit, 119 
Contributions Deduction, 119 
Contributions to Candidates Credit, 119 
Credit for Tax on Certain Gasoline, Fuel, 

and Oil, 119 
Credit for the Elderly, 119 

Credit from Regulated Investment Companies, 120 
Credit on 1982 Estimated Tax, 120 

Deduction for Expense of Living Abroad, 120 
Dependent Exemptions, 120 
Disability Income Exclusion, 120 
Dividend and Interest Exclusion, 120 
Dividends and Interest in Adjusted Gross 

Income, 120 
Domestic and Foreign Dividends Received, 120 

Earned Income Credit, 120 

Employee Business Expenses, 121 

Estate or Trust Net Income or Loss, 121 

Estimated Tax Payments, 121 

Excess Itemized Deductions, 121 

Excess Social Security Taxes Withheld, 121 

Exemptions, 121 

Farm Net Profit or Loss, 122 

Foreign Tax Credit, 122 

Forfeited Interest Penalty Adjustment, 122 

Form of Deduction, 122 

Fully Taxable Pensions and Annuities, 122 

General Sales Taxes Deduction, 122 

Heads of Households, Returns of, 122 
Home Mortgage Interest Deduction, 122 
H.R. 10 Plan, 122 

Income Averaging, 122 

Income Subject to Tax, 123 

Income Tax After Credits, 123 

Income Tax Eefore Credits, 123 

Income Tax Withheld, 123 

Individual Retirement Arrangement, 123 

Interest Paid Deduction, 123 

Interest Received, 123 

Investment Credit, 124 

Itemized Deductions, 124 

Jobs Credit, 124 

Joint Returns of Husbands and Wives, 124 



Marital Status, 124 

Maximum Tax on Personal Service Income, 124 

Medical and Dental Expense Deduction, 125 

Minimum Tax, 125 

Miscellaneous Deductions, 126 

Moving Expense Adjustment, 126 

Nontaxable Returns, 126 

Other Income, 126 

Other Tax Credits, 126 

Other Taxpayments, 126 

Other Than Cash Contributions Deduction, 126 

Overpayment, 126 

Overpayment of Windfall Profit Tax, 126 

Partnership Net Profit or Loss, 126 

Payment with Request for Extension of Filing Time, 127 

Payments to an Individual Retirement Arrangement, 127 

Penalty Tax on Individual Retirement Arrangements, 127 

Pensions and Annuities, 127 

Personal Property Taxes Deduction, 127 

Political Contributions Credit, 127 



% 



Rate Reduction Credit, 127 

Real Estate Taxes Deduction, 127 

Refund, 127 

Regular Tax Computation, 127 

Rent Net Income or Loss, 128 

Research and Experimentation Credit, 128 

Residential Energy Credit, 128 

Royalty Net Income or Loss, 128 

Salaries and Wages, 128 

Sales of Capital Assets Net Gain or Loss, 129 
Sales of Property Other Than Capital Assets Net Gain 
or Loss, 129 
Self-Employed Retirement (Keogh) Plan Adjustment, 129 
Self-Employment Income, 130 
Self-Employment Tax, 130 
Separate Returns of Husbands and Wives, 130 
Single Persons, Returns of, 130 
Size of Adjusted Gross Income, 130 
Small Business Corporation Net Profit or Loss, 130 
Social Security Taxes on Tip Income, 130 
State, 130 

State and Local Income Taxes Deduction, 130 
State Income Tax Refunds, 130 
Statutory Adjustments, 130 
Surviving Spouses, Returns of, 131 

Tax Credits, 131 

Tax Due at Time of Filing, 131 

Tax From Recomputing Prior- Year Investment Credit, 131 

Tax Generated, 131 

Tax Savings From Special Tax Computations, 131 

Taxable and Nontaxable Returns, 131 

Taxable Income, 131 

Taxes From Special Computations, 131 

Taxes Paid Deduction, 132 

Taxpayments, 132 

Total Income Tax, 132 

Total Itemized Deductions, 132 

Total Tax Liability, 132 

Type of Tax Computation, 132 

Unemployment Compensation, 132 
Unused Zero Bracket Amount, 132 

Windfall Profit Tax Refund, 133 
Work Incentive (WIN) Credit, 133 

Zero Bracket Amount, 133 



116 



Section 4 



Explanation of 
Terms* 



Explanations of terms are designed to aid the user 
in interpreting the statistical content of this report 
and should not be construed as interpretations of the 
Internal Revenue Code or related regulations, 
procedures, or policies. Code sections cited were 
those in effect for 1981. Definitions marked with the 
symbol (#) have been modified from prior reports to 
reflect processing or tax law changes. Section 6, 
1981 Forms and Instructions, provides further infor- 
mation about many of the items in this report. The 
terms used in Section 5 differ substantially from 
those applicable to the remainder of the report and 
are defined separately in that section. 

Additional First-Year Depreciation (#) 

See "Partnership Net Profit or Loss." 

Additional Tax for Tax Preferences (#) 

The sum of "minimum tax" and "alternative minimum 
tax." Both terms are explained below. 

Ad.iusted Gross Income (#) 

This amount was the result of reducing gross income 
from all sources subject to tax by adjustments such as 
the following: 

(1) ordinary and necessary expenses of operating a 
trade or business, 

(2) employee business and moving expenses, 

(3) expense deductions attributable to rents and 
royalties, and net adjustment for windfall profit tax 
withheld, 

(4) expenses of outside salespersons attributable 
to earning a salary, commission, or other compensa- 
tion, 

(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) excludable portion of the excess of net 
long-term capital gain over net short-term capital 
loss, 

(9) excludable portion of qualified interest and 
dividends up to $200 ($400 on a joint return), 

(10) excludable lifetime interest of up to $1,000 
($2,000 on a joint return) for All-Savers Certificates 
issued after September 30, 1981, and before January 1, 
1983, 

(11) excludable unemployment compensation, 

(12) business net operating loss deduction, 

(13) contributions to a self-employed retirement 
fund ("Keogh Plan") by the self-employed, and to 
individual retirement arrangements by employees or 
self-employed persons. 



(14) forfeited interest penalties, incurred by 
persons who made premature withdrawals of funds from 
time savings accounts, 

(15) alimony payments, 

(16) 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 distribu- 
tion from a qualified pension or retirement plan, 
taxed separately from other sources of income at the 
taxpayer's election, 

(17) deductions for certain excess costs of living 
abroad, and 

(18) certain repayments of supplemental unemploy- 
ment compensation. 

A deficit occurred when the allowable deductions or 
losses exceeded gross income. 

Adjustments 

See "Statutory Adjustments." 



Advance Earned Income Credit Payments 

Under a provision of the Revenue Act of 1978, tax- 
payers who believed they would be eligible for the 
earned income credit at the end of the year could 
receive the credit from their employers as an 
additional payment in their paychecks during the 
year. Those payments were then shown on the tax 
return, where they became either an increase to 
balance due or a reduction of overpayment. (See also 
"All Other Taxes.") 



Age 65 or Over 

The presence of the additional 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 con- 
sidered as a return of a taxpayer age 65 or over. 

Alimony 

Payments received as alimony or separate mainte- 
nance were income to the person receiving them and an 
adjustment to gross income for 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; or 

(3) paid after the decree and on a periodic basis. 



*Janet L. Earnhardt was responsible for this section of the text. She was assisted by 
Mary Haigler, Roselind Vinson, Clementine Brlttain, Mary Green and Debra Grissom. 



117 



118 



Individual Returns/1981 



All Other Taxes 

For purposes of this report, this amount repre- 
sents 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 arrangements (IRA's), and any 
other unspecified taxes. This was in contrast to the 
"other taxes" portion of the Form lOAO itself, which 
was composed of the taxes listed above plus the 
minimum and alternative minimum taxes and the advance 
earned income credit payments received. The minimum 
and alternative minimum taxes are tabulated in this 
report as part of "total income tax" and serve as part 
of the requirements for determining the taxable or 
nontaxable classification of a return. Advance earned 
income credit payments are shown as a separate item in 
computing balance due or refund. (See also "Taxable 
ana Nontaxable Returns" and "Total Income Tax" in this 
section. ) 

All-Savers Certificate Interest (#) 

Interest earned on special tax-exempt savings 
certificates, commonly referred to as All-Savers 
Certificates, was eligible for a lifetime exclusion of 
up to $1,000 ($2,000 on a Joint return). These 
certificates were issued after September 30, 1981, and 
before January 1, 1983. (See also "Changes in Law" in 
Section 1. ) 

Alternative Minimum Tax (#) 

This was a tax on "alternative minimum taxable 
income," which was defined as the sum of alternative 
tax preferences (explained below) and taxable income, 
reduced by the zero bracket amount. For 1981, four 
graduated rates (from percent to 25 percent) were 
applied to this sum, except for capital gain 
transactions after June 9, 1981, which were subject to 
a 20 percent rate. (The Economic Recovery Tax Act of 
1981 reduced the rate to 20 percent. Also as a result 
of the Economic Recovery Tax Act of 1981, the 
alternative minimum tax was the lesser of the tax as 
computed for 1981, or the tax on alternative minimum 
taxable income other than excluded long-term capital 
gains, plus the 20 percent tax on those gains.) The 
result was then reduced by income tax after credits, 
the minimum tax, and tax from recomputing prior-year 
investment credit. Most tax credits could also be 
used to offset all or part of the alternative minimum 
tax. The foreign tax credit was recomputed on a 
separate Form 1116, Computation of Foreign Tax Credit, 
as follows: instead of limiting the credit to the 
same proportion of income tax before credits as 
taxable income from foreign sources bore to the entire 
taxable income, the taxpayer was to limit the credit 
to the same proportion of alternative minimum tax as 
alternative minimum taxable income from foreign 
sources bore to the entire alternative minimum taxable 
income. Credits other than the foreign tax credit 
could be used only to offset that portion of the 
alternative minimum tax which was generated by taxable 
Income, not the portion generated by alternative 
minimum tax preferences. In addition, the investment, 
work incentive (WIN), and jobs credits could be used 
to offset the alternative minimum tax only to the 
extent that these credits were attributable to the 
taxpayer's active conduct of a trade or business. 

The alternative tax preferences used in the 
computation of alternative minimum taxable Income 
consisted of the adjusted itemlHed deductions tax 
preference and the capital gains tax preference. 

The adjusted itemized deductions tax preference was 
computed by reducing total itemized deductions by 
deductions for medical and dental expenses; deductions 
for State, local, and foreign taxes; and deductions 



for casualty or theft losses. Adjusted gross income 
was then reduced by the same three deduction items. 
The amount by which the reduced itemized deductions 
exceeded 60 percent of the reduced adjusted gross 
income was considered an itemized deductions tax 
preference. 

The capital gains tax preference was that portion 
(generally 60 percent) of the excess of net long-term 
capital gains over net short-term capital losses which 
was excluded from adjusted gross income. (See also 
"Sales of Capital Assets Net Gain or Loss," below.) 

When alternative minimum tax is added to minimum 
tax, the result is additional tax for tax pref- 
erences. (See also "Minimum Tax.") 

Alternative Tax (#) 

The alternative method of tax computation on 
Schedule D, Capital Gains and Losses, made it possible 
for certain taxpayers to reduce their "tax generated" 
from the other tax computation methods. To benefit 
from this tax computation, the taxpayer must have had 
long-term gains in excess of short-term losses from 
the sale of capital assets between June 9, 1981, and 
December 31, 1981. Alternative income was computed as 
the lesser of (1) the net capital gain for the year, 
or (2) the net capital gain for the year taking into 
account only gains or losses from sales or exchanges 
after June 9, 1981. This method of tax computation 
could only be advantageous to taxpayers with a 
marginal tax rate over 50 percent, whose filing status 
was: 

1) Single with taxable income over $A1,500, 

2) Joint, or qualifying widow or widower with 
dependent child, with taxable income over 
$60,000, 

3) Head of household with taxable income over 
$44,700, or 

4) Married filing separately with taxable income 
over $30,000. 

To compute the tax, slternative income was taxed at 
20 percent while the remaining taxable income, if any, 
was taxed using the applicable tax computation, i.e., 
regular, maximum, or income averaging. (See also 
"Changes in Law" in Section 1.) 

Blindness Exemptions 

See "Exemptions." 

Business or Profession Net Profit or Loss 

This source of income was reported by individuals who 
were sole proprietors of a nonfarm business or self- 
employed members of a profession. When there were two 
or more sole proprietorships operated by the same tax- 
payer(s), the single amount of profit or loss Included 
in adjusted gross income represented the combined pro- 
fit and loss from all business activities. The pro- 
prietor 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 pro- 
fit or- loss. Compensation of the proprietor was tax- 
able income and, therefore, not allowed as a business 
deduction in computing net profit. The deduction of 
net operating losses from other years was not consi- 
dered 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 Statistics of Income— 1981, Sole 
Proprietorship Returns . 



Individual Returns/1981 



119 



Capital Assets 

See "Sales of Capital Assets Net Gain or Loss." 
Capital Gain Distributions Reported on Form lOAO 

These distributions included the following: 

(1) Long-term capital gains credited or distri- 
buted to individual taxpayers by regulated investment 
companies and 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 or mutual 
fund. 

(2) Long-term capital gains distributed by real 
estate investment trusts. 

Normally, taxpayers would have reported these dis- 
tributions 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, they 
then entered 40 percent of the capital gain distri- 
butions directly on line 13, Form 1040. 

For purposes of this report, "capital gain distri- 
butions reported on Form 1040" are tabulated as part 
of "sales of capital assets" and are reflected in the 
long-term capital gain and loss and net capital gain 
ano loss data. (See also "Sales of Capital Assets Net 
Gain or Loss" in this section.) 

Capital Gains and Losses 

See "Sales of Capital Assets Net Gain or Loss." 
Capital Loss Carryover 

See "Sales of Capital Assets Net Gain or Loss." 
Carrvover from Prior Years' Deduction 

See "Contributions Deduction." 
Cash Contributions Deduction 

See "Contributions Deduction." 

Casualty or Theft Loss, Net 

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 SIOO. A casualty was defined as a 
complete or partial destruction of property resulting 
from an identifiable event of a sudden, unexpected, or 
unusual nature such as a fire or storm. In contrast 
to the reporting requirements of Schedule A, Itemized 
Deductions, this amount is included as part of "total 
miscellaneous deductions." 

Child Care Credit 

This credit was claimed by taxpayers who incurred 
expenses for the care of dependent children under age 
15 (or other dependents or spouses who were disabled) 
while these taxpayers were working. Qualifying 
expenses included both those for services performed 
within the home — babysitters, maids, or cooks — and, in 
the case of children under age 15, services outside 
the home — day-care centers or nursery schools. 

The actual credit equalled 20 percent of the 
smallest of the following three amounts: 

(1) total qualifying expenses, as described above; 

(2) earned income received while these expenses 
were being incurred; for this purpose, earned income 
meant salaries, wages, tips, and other employee compen- 
sation plus net earnings from self-employment. In the 
case of a married couple, neither of whom was disabled. 



the lower of the two earned incomes had to be used; 
couples with only one earned income, or who did not 
file a joint return, did not qualify for the credit 
unless one spouse was a full time student at an 
educational institution during each of 5 calendar 
months during the tax year; 

(3) S2,00G ($4,000 for two or more qualifying 
dependents). 

The child care credit was not refundable and was 
limited to income tax before credits minus the credit 
for the elderly, foreign tax credit, investment 
credit, work incentive (WIN) credit, and political 
contributions credit. 

Contributions Deduction 

Contributions deductible as an itemized deduction 
from adjusted gross income included gifts, in the form 
of cash or property ("other than cash" contributions), 
to (a) organizations created in the United States or 
its possessions, or under its laws, and operated for 
religious, charitable, scientific, literary, or educa- 
tional purposes exclusively, or for the prevention of 
cruelty to children or animals, (b) veterans' organi- 
zations, and (c) governmental agencies which used the 
gifts for public purposes. Out-of-pocket expenses 
that the taxpayer paid to do volunteer work for these 
organizations were also deductible. Individuals who 
were members of a partnership also included their 
pro-rata share of oartnershio contributions. 

In general, a deduction was allowed for all contri- 
butions up to 50 percent of adjusted gross income, 
with the exception of contributions to certain private 
nonoperating foundations which were subject to a 20 
percent limitation. However, contributions of certain 
capital assets which had appreciated in value were sub- 
ject to a 30 percent limitation unless the taxpayer 
elected to take the unrealized appreciation into 
account for tax purposes by reducing the contribution 
deduction by 40 percent of the potential long-term 
capital gain on a sale of the property. Contributions 
exceeding the 50 (or 30) percent limitation could be 
carried over to be deducted in the next 5 years. 
(Contributions subject to the 20 percent rule could 
not be carried over.) Therefore, in addition to 
contributions made in 1981, the statistics also 
include amounts carried over from J 576-1980 that were 
within the current year's percentage limitations. 

Contributions to Candidates Credit 

See "Political Contributions Credit." 

Credit for Tax on Certain Gasoline, Fuel, and Oil 

This was a credit allowed in full or in stated 
amounts by section 39 of the Internal Revenue Code for 
excise taxes paid on: (1) gasoline used on farms for 
farming purposes, (2) operation of public passenger 
land transportation services (taxicab operators), and 
(3) for certain nontaxable purposes. These taxes 
could be applied as a credit to reduce income tax 
liability when the return was filed (with any amount 
in excess of 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 

The credit for the elderly was available to all 
taxpayers age 65 or over (within certain income 
limitations) and to those taxpayers under age 65 who 
received a taxable pension or annuity from a public 
retirement system (also within certain income limita- 
tions). The credit equalled 15 percent of the amount 
determined to be subject to the credit, not to exceed 



120 



Individual Returns/1981 



tax liability. This amount was determined under one 
set of rules for taxpayers age 65 or over and under 
another set of rules for government retirees under age 
65. A government retiree (under age 65) whose spouse 
was 65 or older could use whichever set of rules 
resulted in the larger credit. 

Credit from Regulated Investment Companies 

The taxpayer was instructed to include in gross 
income any amounts which were allocated to him or her 
as capital gain dividends, even if they were not 
actually received. If the investment company paid a 
tax on the capital gain, the taxpayer was entitled to 
claim a refundable credit for his or her proportion- 
ate share of the tax. 

Credit on 1982 Estimated Tax 

This credit was part of the overpayment of 1981 tax 
which taxpayers specifically requested to be credited 
to their estimated tax for 1982. (See also "Overpay- 
ment" in this section.) 

Deduction for Expense of Living Abroad 

In order to give U.S. citizens living and working 
abroad equitable tax treatment with those individuals 
working in the United States, a statutory adjustment 
to gross income for an employee's excess cost of 
living abroad was provided for by the Foreign Earned 
Income Act of 1978. The deduction was limited, in 
general, to the individual's net earned income from 
sources outside the United States. The amount of the 
deduction was the sum of the following qualified 
amounts: (1) cost-of-living differential, (2) housing 
expenses, (3) schooling expenses, (4) home leave 
travel expenses, (5) hardship area expenses, and (6) 
in certain instances, maintenance for a separate 
household. 



Dependent Exemptions 

See "Exemptions." 

Disability Income Exclusion 

The disability income exclusion was available only 
to taxpayers who retired on disability before 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 per spouse. How- 
ever, if the taxpayer's adjusted gross income, before 
this exclusion, exceeded S15,000, the excess reduced 
the amount of the exclusion dollar-for-dollar. Thus, 
the exclusion was eliminated entirely for taxpayers 
whose adjusted gross incomes exceeded $20,200 ($25,400 
in the case of a married couple filing jointly, where 
both spouses were eligible for the exclusion). 



Dividend and Interest Exclusion (#) 

For Tax Year 1981, a taxpayer could exclude up to 
$200 ($400 on a joint return) of eligible dividends 
and interest from adjusted gross income. For an 
explanation of eligible dividends, see "Domestic and 
Foreign Dividends Received" and, similarly for 
interest, see "Interest Received" in this section. 

Dividends and Interest in Adjusted Gross Income {#) 

Total domestic and foreign dividends and interest 
less the dividend and interest exclusion equalled 
dividends and interest in adjusted gross income. (See 



also "Domestic and Foreign Dividends Received," 
"Interest Received," and "Dividend and Interest 
Exclusion" in this section.) 

Domestic and Foreign Dividends Received 

Domestic and foreign dividends received consisted of: 

(1) dividends eligible for the combined dividend and 
interest exclusion, which were dividends received from 
domestic corporations, either directly or indirectly 
(e.g., as a beneficiary of income from estates or 
trusts, or as a partner for his or her distributive 
share of partnership profits) and qualifying distribu- 
tions from real estate investment trusts or regulated 
investment companies and qualifying distributions from 
real estate investment trusts or regulated investment 
companies; and 

(2) dividends not eligible for the dividend and 
interest exclusion, which were dividends received from 
foreign corporations, tax-exempt farmers' cooperatives, 
tax-exempt organizations, certain trusts that were in 
their final year, and corporations most of whose 
business was conducted in U.S. possessions. 

Domestic and foreign dividends did not include 
capital gain distributions from regulated investment 
companies and real estate investment trusts, nontax- 
able 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, cooperative banks, savings and loan associa- 
tions, and credit unions, which were to be treated as 
interest income; and patronage dividends declared by 
farmers' cooperatives and other cooperative organiza- 
tions. 

Earned Income Credit 

This was a credit available to low-income workers who 
maintained a household and had a dependent child or 
children whom they claimed as exemptions. This credit 
was based on earned income, consisting of wages, sala- 
ries, and other employee compensation, plus net earn- 
ings from self-employment, and was intended to offset 
the impact of social security taxes on low-income indi- 
viduals and to encourage them to obtain employment. 

The maximum credit was 10 percent of the first 
$5,000 of earned income, or $500, and was reduced by 
an amount equal to 12.5 percent of the taxpayer's 
adjusted gross income or earned income, whichever was 
larger, above $6,000. Thus, at the $10,000 adjusted 
gross income level (or earned income level) the cred- 
it was eliminated. 

Taxpayers were eligible to claim the earned income 
credit if they: 

(1) had less than $10,000 of adjusted gross income 
or earned income, whichever was larger, 

(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) maintained their principal home in the United 
States, 

(4) 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. posses- 
sions, or claim a deduction for certain expenses of 
living abroad, 

(5) had a taxable year that represented a full 12 
months, and 

(6) filed a joint return if married. 

The earned income credit could result in a refund to 
the extent it was not used to offset the income tax 
liability. Thus, even if an individual was not other- 
wise required to file a return, it was to his or her 
benefit to do so in order to claim a refund of the 
earned income credit. For purposes of this report, 



Individual Returns/1981 



121 



the earned income credit was divided into three parts: 
that used to offset income tax before credits (limited 
to the amount needed to reduce income tax after cred- 
its to zero); that used to offset all other taxes 
(limited to the amount needed to reduce total tax 
liability to zero); and the refundable portion. (See 
also "Advance Earned Income Credit Payments.") 

Employee Business Expenses 

An employee was allowed a deduction in arriving at 
adjusted gross income for certain unreimbursed busi- 
ness expenses incurred in connection with any employ- 
ment. These expenses were reported as an "adjustment" 
to income on the tax return and were separate from 
employee expenses treated as an itemized deduction. 
Expenses which qualified for the adjustment included: 

(1) cost of travel, meals, and lodging while away 
from home in the performance of services 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 

(A) outside salesperson'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 reim- 
bursement in excess of expenses. 

Certain expenses of employees, such as work clothes, 
union dues, and employment agency fees, were not deduc- 
tible in the computation of adjusted gross income, but 
were deductible as itemized deductions in the computa- 
tion of taxable income. These expenses were included 
in "miscellaneous itemized deductions." 

Estate or Trust Net Income or Loss 

Ttiis was the beneficiaries' share of fiduciary 
income (with the exception of the items described 
below which were reported separately) from any estate 
or trust. Income from estates or trusts included 
amounts required to be distributed and amounts cred- 
ited to beneficiaries' accounts from current-year 
fiduciary income, whether or not actually received. 

Also induced was the beneficiaries' share of any 
accumulation distribution made in the current year by 
the fiduciary of a complex trust for income accumu- 
lated in prior tax years. Beneficiaries' share of 
these distributions was reduced by their share of 
depletion and depreciation deductions before report- 
ing 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 
made up the largest portion of income from an estate 
or trust) was included on the tax return on the sepa- 
rate lines provided for these income types and was not 
separately identified for the statistics. A loss from 
an estate or trust was allocated to the beneficiary 
only upon settlement or termination of an estate or 
trust which, for its last tax year, (a) still had a 
net operating loss carryover or a capital loss carry- 
over, or (b) had deductions (other than those for 
exemptions and charitable contributions) in excess of 
gross income. 

The data shown include the number of returns showing 
just net income received from all estates or trusts 
and the number showing just the net loss from all 
estates or trusts. In other words, if a return showed 
net income from one estate or trust, and a net loss 
from another, that return was tabulated in both the 
"total income" and "total loss" columns. The columns 
labelled "net income" and "net loss" represent the sum 



of all income and losses reported from all estates or 
trusts, i.e., the net amount, on a return-by-return 
basis. 

Estimated Tax Payments 

This figure represented the total of the amounts 
paid quarterly and reported on the 1981 Declaration of 
Estimated Income Tax, Form 1040ES. The amount repor- 
ted included any credit which was applied against the 
estimated tax by reason of an overpayment of the 1980 
tax liability. 

Excess Itemized Deductions 

This deduction concept represented the amount by 
which total itemized deductions exceeded the zero 
bracket amount. Since the zero bracket amount was 
built into the tax tables and the tax rate schedules, 
only "excess itemized deductions" (and not "total 
itemized deductions") was used in the calculation of 
taxable income. 



Excess Social Security Taxes Withheld (#) 

If the total social security (FICA) tax withheld was 
greater than $1,975.05 for 1981 ($1,587.67 for 1980) 
because an employee worked for more than one employer, 
the excess could be taken as a credit toward payment 
of the employee's income tax. Any amount in excess of 
tax liability was refundable. In the case of a joint 
return, the credit was computed separately for each 
taxpayer. 



Exemptions 

In the computation of taxable income, a $1,000 
deduction was allowed for each exemption claimeo. 

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 exemption could 
be claimed on that return only if that spouse did not 
file a return, had no gross income, and was not the 
dependent of another taxpayer. Additional exemptions 
were allowed for a taxpayer or spouse who indicated 
being age 65 or over, blind, or both. 

Exemptions were also allowed for qualified depen- 
dents. In general, an individual qualified as a 
dependent if that person had gross income less than 
$1,000 ($1,000 or more if in category (2) below), 
received more than half his or her support from the 
taxpayer, was related to the taxpayer (such as a son, 
daughter, or parent), or lived in the taxpayer's home 
or was a member of the household for the whole year. 

The total number of exemptions shown in this report 
includes some duplication. This occurred in the case 
of: 

(1) dependents other than children who had gross 
income less than $1,000, but filed a return to obtain 
a refund of tax withheld on wages, 

(2) dependent children with unearned income of 
$1,000 or more (dividends, interest, capital gains, 
and the like), and 

(3) dependent children under 19 years of age or 
students regardless of age who either (a) were 
required to file a return because their gross income 
was $3,300 or more, or (b) had gross income of less 
than $3,300, 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 taxpayer's return. 



122 



Individual Returns/1981 



Farm Net Profit or Loss 

This source of income was reported by individuals 
who were sole proprietors 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 combined 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 gains from certain sales of livestock and 
crops which qualified for capital gains treatment, as 
well as farm rental income. Gains from sales of 
livestock (other than poultry) qualified for capital 
gains treatment if the livestock had been held for 12 
months or more (in the case of cattle or horses 
acquired after 1969, for 2A months or more), as long 
as livestock were held for breeding, dairying, or 
sporting purposes. Gains from sales of unharvested 
crops, when sold with the land on which they were 
growing, qualified for capital gains treatment if the 
land had been held for 12 months or more. For taxa- 
tion purposes (and for purposes of this report), these 
types of income were included in long-term capital 
gains. On the other hand, farm rental income — that 
based on crops or livestock produced solely by the 
tenant, without material participation of the land- 
owner or sublessor in the operation or management of 
the farm — was included in rent net income or loss. 

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 credit for the 
elderly. The remainder could be carried back 2 years 
and then forward 5 years for use in computing the 
credit for those years. 

Additional information can be found in the Supple - 
mental Report, Statistics of Income— 1976-1979, 
International Income and Taxes, Foreign Income and 
Taxes Reported on U.S. Tax Returns . 

Forfeited Interest Penalty Adjustment 

Taxpayers who had paid penalties for the premature 
withdrawal of funds from time savings accounts or 
deposits could deduct those penalties as an adjustment 
to gross income. 

Form of Deduction 

For purpose of this classification, returns were 
categorized into one of three groups: those with 
nonbusiness itemized deductions, those with a zero 
bracket amount only, 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 that the exemp- 
tion 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 tax- 
able income, 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 deductions, or (2) returns with no 

itemized deductions and with adjusted gross income 
less than the exemption amount. 

Fully Taxable Pensions and Annuities 

See "Pensions and Annuities." 
General Sales Taxes Deduction 

See "Taxes Paid Deduction." 
Heads of Householos, Returns of 

These returns were filed by "unmarried" persons who 
furnished over half the cost of maintaining a house- 
hold for the entire year for at least one qualifying 
relative. Unmarried persons, for purposes of this 
classification, were defined as single persons, mar- 
ried persons legally separated, certain married indivi- 
duals living apart but not legally separated, or per- 
sons married to nonresident aliens. "Qualifying" 
relatives, such as children, parents, brothers, and 
sisters, generally had to qualify as the taxpayer's 
dependents and actually had to live with the taxpayer. 

There were two exceptions to this rule. Parents of 
the taxpayer had to be dependents, but did not have to 
live in the same household; children of the taxpayer 
did not have to be dependents, but did have to reside 
in the same household as the taxpayer. 

A special tax rate schedule was provided for heads 
of households which gave a portion of the benefits for 
lower rates accorded joint returns. 

Home Mortgage Interest Deduction 

See "Interest Paid Deduction." 

H.R. 10 Plan 

See "Self-Employed Retirement (Keogh) Plan 
Deduction." 

Income Averaging 

A taxpayer with unusual fluctuations in income was 
able to reduce the tax in higher income years by using 
income averaging. The standard income averaging compu- 
tation 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 had 
computed their tax using the regular tax computation 
method. An eligible 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" (taxable income for the 
computation year) exceeded 120 percent of the average 
"base period income" (the average of taxable income, 
with certain other adjustments, for the 4 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," from which the "averageable 
income" was derived, covered all income except "excess 
community property income" and certain amounts received 
by owner-employees. "Base period income" included 
taxable income and income earned outside the United 
States or within U.S. possessions which had been 
excluded from taxation under sections 911 and 931 of 
the Internal Revenue Code. 



Individual Returns/1981 



123 



Taxpayers choosing the income averaging tax compu- 
tation were not eligible for the special 50 percent 
rate applicable to personal service income under the 
maximum tax computation. 

Income Subject to Tax 

For taxpayers using the regular or maximum tax 
computation methods, income subject to tax was the 
same as taxable income (adjusted gross income less the 
personal exemption amount and excess itemized deduc- 
tions). 

On returns with alternative tax, income subject to 
tax was also the same as taxable income unless income 
eligible for the alternative tax treatment was greater 
than taxable income. On these returns, income subject 
to tax was equal to capital gains subject to 
alternative tax treatment. 

For taxpayers using the income averaging method, 
income subject to tax was a reduced amount of taxable 
income specially computed for the statistics by 
working backward from the tax itself. 

On returns with both income averaging and alter- 
native tax computations, income subject to tax was 
alternative income plus the amount of income that 
would generate the remainder of tax generated. 

Income Tax After Credits (#) 

Income tax after credits was equal to "income tax 
before credits" minus the rate reduction credit, 
research and experimentation credit, credit for the 
elderly, investment credit, foreign tax credit, work 
incentive (WIN) credit, political contributions 
credit, jobs credit, child care credit, residential 
energy credit, other tax credits (as defined below), 
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 consisted of two components: "tax 
generated" and "taxes from special computations." 
Generally, "tax generated" was the tax liability 
computed on current-year "taxable income" based on: 

(1) the regular tax, whether derived from the tax 
tables or tax rate schedules, 

(2) the income averaging tax, 

(3) the alternative tax, or 

(4) the maximum tax on personal service income. 
"Taxes from special computations" 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" without having "taxable income." 
(See also "Tax Generated" and "Taxes from Special 
Computations.") 

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 14 to 37 percent, or any 
of the alternative methods permitted by the Internal 
Revenue Service in determining the amount to be with- 
held. 

In addition to income tax withheld on salaries as 
reported on Form W-2, tax withheld from pensions and 
annuities, as reported on Form W-2P, was included in 
this amount. Tax withheld on certain gambling win- 
nings, as reported on Form W-2G, was also included. 



Individual Retirement Arrangement 

For taxable years beginning after December 31, 1974, 
an Individual who was not covered by a qualified pri- 
vate or governmental retirement plan was able to set 
up an individual retirement arrangement (IRA) (a) at a 
bank or other qualified financial institution, (b) by 
investing directly in individual annuity contracts 
issued by an insurance company, or (c) by investing in 
special retirement bonds issued by the Federal Govern- 
ment. Contributions to such a plan, which were limited 
to the lesser of $1,500 or 15 percent of the indivi- 
dual'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 were assessed in the event the taxpayer failed 
to comply with these limitations. 

The Tax Reform Act of 1976 provided for the esta- 
blishment 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 (a) $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). 



Interest Paid Deduction 

Interest paid on personal debts, credit cards, 
mortgages, bank loans, and installment purchases of 
real or personal property was deductible, but Inter- 
est paid on money borrowed to buy tax-exempt securi- 
ties or single premium life insurance and endowment 
contracts was not. The amounts deductible as an 
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 4952, Investment 
Interest Expense Deduction, subject to the limitations 
prescribed in the law. Interest relating to business, 
royalty, and rental income was deducted directly from 
these items and was, therefore, not reflected in the 
interest paid statistics. For installment purchases. 
Interest paid included amounts stated in the contract, 
certain unstated amounts of interest as provided in 
Code section 483, and finance charges. 



Interest Received (#) 

This amount was the taxable portion of Interest 
received from bonds, debentures, notes, mortgages, 
personal loans, bank deposits, savings accounts, 
All-Saver Certificates, tax refunds, U.S. savings 
bonds, and money-market funds. Taxpayers were also 
instructed to include so-called dividends on deposits 
or withdrawable accounts in mutual savings banks, 
cooperative banks, savings and loan associations, and 
credit unions. Excluded was the interest on a State 
or local Government obligation. Such interest was 
tax-exempt and, therefore, did not have to be reported 
on the tax return. 

For 1981, taxpayers were allowed an exclusion of up 
to $200 of qualifying dividends and interest. Interest 
that qualified for the exclusion included all interest 
except that received from another individual or from 
an All-Savers Certificate. Also, interest earned on 
an All-Savers Certificate, a special tax-exempt 
savings certificate, was eligible for a lifetime 
exclusion of up to $1,000. (See also "All-Savers 
Certificate Interest," and "Dividends and Interest 
Exclusion;" and "Changes in Law" in Section 1.) 



124 



Individual Returns/1981 



Investment Credit (#) 

This tax credit generally equalled 10 percent of 
"qualified investment" in certain new and used depre- 
ciable assets used for business purposes, chiefly 
machinery and equipment with a useful life of 3 years 
or more. For 1981, the credit could not exceed the 
lesser of income tax liability or $25,000 plus 80 
percent of tax liability over $25,000 (70 percent for 
1980). 

The cost of the property determined the taxpayer's 
qualified investment, which was 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, respectively, on their individual income tax 
returns. There were also limitations on the credit 
itself, depending on the presence or size of income 
tax before credits reduced by the foreign tax credit, 
credit for the elderly, and special types of taxes. 
Amounts in excess of these limitations could be carried 
back 3 years and the remainder carried forward, in 
general, to the succeeding 15 years, for use in compu- 
ting the credit for these years. 

Included in the statistics for the investment credit 
were amounts claimed as a "business energy investment 
credit." This was an additional investment credit for 
energy property used for business purposes. Property 
eligible for the business energy investment credit had 
to have a useful life of 3 years or more and had to 
fall into one of the following ten categories: (1) 
alternative energy property; (2) specially defined 
energy property; (3) recycling equipment; (A) shale 
oil equipment; (5) equipment for producing natural gas 
from geopressured brine; (6) cogeneration equipment; 
(7) certain qualified intercity buses; (8) qualified 
hydroelectric generating property; (9) ocean thermal 
and oeothermal property; and (10) solar and wind 
energy property. The credit for the first seven items 
was set at 10 percent of qualified investment; for the 
eighth item, it was 11 percent; and for the final two 
items, it was 15 percent. In certain situations, it 
was possible for property eligible for the energy 
investment credit not to qualify for the regular 
investment credit. 

Itemized Deductions 

See "Total Itemized Deductions," and specific types. 

Jobs Credit W 

This was a tax credit which was granted to employers 
who provided employment for the hard-core unemployed 
and other groups with special employment needs. This 
"targeted" jobs credit was limited to 50 percent of 
the first $6,000 of FUTA wages (i.e, wages subject to 
unemployment insurance) paid by an employer to an 
eligible employee for the employee's first year of 
employment, and to 25 percent of such wages for the 
second year of employment of such an individual. The 
employee groups targeted for this credit were: (1) 
recipients of Supplemental Security Income; (2) 
handicapped individuals who were undergoing or had 
completed qualified vocational rehabilitation; (3) 
individuals aged 18-24 who were members of economi- 
cally disadvantaged families; (A) Vietnam veterans 
under age 35 (if hired after August 13, 1981, no age 
requirement applied) , who were members of economically 
disadvantaged families; (5) recipients of general 
assistance for a period of 30 or more days; (6) indi- 
viduals aged 16 to 19 who were participants in a quali- 
fied cooperative education program; and (7) ex-convicts 
who were members of economically disadvantaged fami- 



lies, if hired within 5 years of the date of release 
from prison or date of conviction; and (8) effective 
for 1981, certain former Comprehensive Employment and 
Training Act (CETA) employees. Effective after August 
13, 1981, any new employee could not qualify for the 
jobs credit if he or she were a relative or dependent 
of the employer, or a rehired employee who previously 
did not qualify for the credit. 

In addition to the limit on the amount of credit for 
any one eligible employee, the amount of qualifying 
wages paid by an employer to eligible first-year 
employees was limited to 30 percent of the aggregate 
FUTA wages paid to all employees during the calendar 
year ending in the employer's taxable year. Moreover, 
an employer's deduction for such wages was reduced by 
the amount of the credit; the credit was limited to 90 
percent of the employer's income tax liability less 
all other nonrefundable credits; and it was not 
applicable with respect either to employees for whom 
the employer received on-the-job training payments or 
for whom the Work Incentive (WIN) credit was claimed. 

The credit could be carried back 3 years, and effec- 
tive for 1981, carried forward 15 years for unused 
credit years beginning after 1976. 

Joint Returns of Husbands and Wives 

These were returns of married taxpayers claiming the 
joint return filing status. The income of each spouse 
had to be reported on these returns. 

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, 
(A) returns of surviving spouses, and 

(5) returns of single persons (not heads of house- 
holds or surviving spouses). 

Marital status was usually determined as of the last 
day of the taxable year. If one spouse died during 
the tax year, the other was considered married for the 
entire year. If a taxpayer was divorced during the 
tax year and did not remarry, the taxpayer was 
considered to be unmarried for the entire year. Each 
of the above classifications is defined under a 
separate heading in this section. 

Maximum Tax on Personal Service Income 

"Tax generated" was usually computed by applying to 
taxable income graduated tax rates ranging from to 
70 percent. However, qualifying taxpayers with large 
amounts of "personal service income" could elect to 
limit the top tax rate on such income to a maximum of 
50 percent. This was done by splitting taxable income 
into "personal service" and "other" taxable income. 
The graduated regular rates up to 50 percent were 
applied to personal service taxable income; the 50 
percent limitation was applied to amounts which would 
have been subject to rates higher than 50 percent. 
Other taxable income was taxed at regular rates higher 
than 50 percent. 

To qualify, a taxpayer must have been: 

(1) Single with personal service taxable income 
exceeding $A1,500, 

(2) Married filing jointly (or a surviving 
spouse) with personal service taxable income exceeding 
$60,000, or 

(3) Head of household with personal service 
taxable Income exceeding $AA,700. 

"Personal service income" was gross income earned 
from salaries, wages, professional fees, and other com- 
pensation for personal services. If the taxpayer en- 
gaged in a trade or business where both services and 



Individual Returns/1981 



125 



capital were material income-producing factors, income 
that constituted reasonable compensation for services 
actually rendered, but not more than the business net 
profit, was considered personal service income. Net 
proceeds from the sales of property created by the 
taxpayer were also considered. Pensions, annuities, 
and other deferred compensation for personal services 
rendered in the past could also be included. Personal 
service net income was personal service Income as here 
defined less allocable deductions and expenses. 

Personal service net income was used to determine 
"personal service 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 4625 (see "Minimum Tax" 
in this section). "Personal 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 
treatment, namely the tax preferences. The part of 
taxable income which was not personal service taxable 
Income was "other taxable income." 

Tax generated was the sum of tax on personal ser- 
vice taxable income, computed as described in the 
first paragraph, plus the tax on "other taxable in- 
come." The tax on "other taxable income" was the reg- 
ular tax on taxable income less the regular tax on 
personal service taxable income. 

The maximum tax computation was not available to 
married persons filing separate returns or to tax- 
payers electing income averaging. 

Medical and Dental Expense Deduction 

In general, medical and dental expenses could be 
claimed as itemized deductions to the extent that they 
exceeded 3 percent of adjusted gross income. Expendi- 
tures considered for this deduction 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 $1,000 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 amount which 
could be considered as medical expenses actually paid 
by the taxpayer. However, one-half of the cost of 
medical insurance up to $150 was fully deductible as a 
medical expense without regard to the 3 percent limi- 
tation, while the remaining one-half of the cost plus 
any excess over $150 was subject to the 3 percent 
limitation. 

Minimum Tax (#) 

This was a 15 percent tax imposed on certain "tax 
preferences." This tax could be reduced by: 

(1) 15 percent of any 1981 net operating loss which 
the taxpayer could carry to a future year (this amount 
to be paid as a deferred minimum tax for the year to 
which the net operating loss was carried); 

(2) "unused" portions of the credit for the elderly, 
the political contributions credit, the child care 
credit, and the residential energy credit; the unused 
portion was the amount by which these credits exceeded 
income tax before credits. 

The following income and deduction items, which were 
given special treatment in the computation of taxable 
income, were considered tax preferences and were sub- 
ject to the minimum tax: 



(1) Accelerated depreciation on (a) low-income 
rental housing; (b) other real property (defined in 
Code section 1250); and (c) leased personal property 
(defined by section 1245). The excess of accelerated 
depreciation over the amount computed under the 
straight-line method was considered a tax preference. 

(2) Amortization of (a) certified pollution con- 
trol facilities; (b) railroad rolling stock; (c) 
on-the-job training facilities; and (d) child care 
facilities. The excess of these special rapid 
write-offs, over what otherwise would have been a 
straight-line depreciation deduction, was considered a 
tax preference. 

(3) Stock options. Upon exercising a stock option, 
an employee did not actually receive income when the 
fair market value of the stock was greater than the 
option price. This price difference was, however, 
treated as a tax preference in the year the option was 
exercised. 

(4) fed debt reserves. Financial institutions were 
allowed deductions toward a reserve for bad debts 
under prescribed rules. When these deductions 
exceeded the amount required by actual experience, the 
excess was considered a tax preference. 

(5) Depletion. The excess of depletion over the 
adjusted basis of property (reduced by depletion taken 
in prior years) was a tax preference. Thus, when the 
taxpayer had written off the investment, a tax prefer- 
ence was realized. 

(6) Intangible drilling costs. Intangible drilling 
expenses incurred by operators of oil and gas wells 
were chargeable, at the operator's option, either to 
capital or to current expenses. However, beginning 
with Tax Year 1976, 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, it had to be reported 
as a tax preference. 

(7) Accelerated cost recovery (ACRS) depreciation 
deduction. The excess of the ACRS allowance, for each 
personal recovery property subject to a lease and real 
recovery property, over the straight-line ACRS allow- 
ance was considered a tax preference item based on 
specified recovery periods. 

The above items were considered tax preferences, 
whether incurred directly, by individual taxpayers, or 
distributed or allocated to them as owners, benefi- 
ciaries, or shareholders of partnerships, estates and 
trusts. Small Business Corporations, or regulated 
investment companies. 

Tax preferences subject to tax was the base for com- 
puting the minimum tax. It was the result of sub- 
tracting total exclusions from recomputed tax prefer- 
ence income — concepts explained below. 

Recomputed tax preference income, on most returns, 
equalled total tax preferences. However, under 
section 58(h) of the Internal Revenue Code, taxpayers 
could deduct any tax preferences from which they 
derived no benefit from their total tax preferences. 

Exclusions from total tax preferences took one of 
two forms. The standard exclusion equalled a flat 
$10,000 ($5,000 for married persons filing sepa- 
rately). The tax exclusion equalled one-half of the 
sum of income tax after credits, tax from recomputing 
prior-year investment or work incentive (WIN) credits, 
and the penalty tax on premature redemption of indi- 
vidual retirement bonds, less the special income 
averaging tax, the tax on accumulation distributions 
of trusts, and penalty taxes on self-employed pension 
plans. The taxpayer could take whichever exclusion 
was more beneficial. 

When minimum tax is added to alternative minimum tax, 
the result is additional tax for tax preferences. (See 
also "Alternative Minimum Tax.") 



126 



Individual Returns/1981 



Miscellaneous Deductions (#) 

Included under this heading In the statistics were 
all specified nonbusiness deductions from adjusted 
gross income for which separate categories were not 
provided on the return form, plus personal casualty 
and theft losses. 

On the return form, miscellaneous deductions inclu- 
ded expenses 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; expenses connected with the tax- 
payer's employment (for example, dues to professional 
societies, union dues, cost of tools and supplies for 
the job, and fees to employment agencies); fees paid 
for the preparation of a tax return; qualified adop- 
tion expenses; and allowable expenses of an employee 
in connection with the employer's business. 

Casualty or theft losses, while shown as a separate 
category on the return form, were Included as 
"miscellaneous deductions" for the statistics. (See 
also "Casualty or Theft Loss, Net" in this section.) 

For purposes of the statistics, miscellaneous de- 
ductions also Includes any amount of earned Income 
substituted for itemized deductions by taxpayers who 
qualified as "dependents with unearned income." (See 
also "Unused Zero Bracket Amount" in this section.) 

Moving Expense Adjustment 

An employee who had to move to a new residence as a 
result of changing jobs could deduct from gross Income 
certain reasonable expenses for moving and househunt- 
ing. To qualify for this deduction the new job loca- 
tion had to be at least 35 miles farther from the 
former residence than the old job was. In addition, 
the employee had to work full-time for at least 39 
weeks of the 12 months after the move. 

Deductible expenses included those incurred from 
moving household goods and personal effects; and 
travel, meals, and lodging of the taxpayer and 
household members in route to the new residence. 
There were no dollar limitations for these expenses. 
Other allowable expenses, subject to a $3,000 
limitation, included househunting trips, cost of 
meals, lodging in temporary quarters for up to 30 
days, and costs related to settlement of an unexpired 
lease or acquisition of a new lease, or selling of a 
residence and purchase of a new residence. In 
addition, the househunting trip and temporary quarters 
component of the S3, 000 deduction could not exceed 
$1,500. 

Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Other Income 

Included here were such items as prizes, awards, 
sweepstakes winnings, 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. Taxpayers 
were required to apply any deduction for carryovers or 
carrybacks of business net operating losses against 
"other Income." 

Other Tax Credits 

"Other tax credits" included, in general, only those 
statutory credits which were used to offset income tax 
before credits and could not be identified as a rate 
reduction, research and experimentation, elderly, child 
care. Investment, work incentive (WIN), foreign tax. 



jobs, political contributions, or residential energy 
credit. Other tax credits, to the extent that they 
were in excess of total tax liability and were refund- 
able, were tabulated as part of "other taxpayments." 

Other Taxpayments 

"Other taxpayments" included the "throwback tax 
credit" allowed trust beneficiaries for certain taxes 
previously paid by the trust, and any other unidenti- 
fied amounts that could not be allocated to one of the 
specified taxpayment items. Other tax credits, to the 
extent that they were in excess of total tax liability 
and were refundable, were also included in other tax- 
payments. 

Other Than Cash Contributions Deduction 

See "Contributions Deduction." 



Overpayment 

An overpayment 
ments" exceeded 
taxpayer had any 
income credit." 
at the taxpayer's 
subsequent year's 
refund and partly 
(See also "Credit 
in this section. ) 



of tax occurred when the "taxpay- 
"total tax liability," or if the 

"refundable portion of the earned 
Overpayments could be refunded; or, 

election, taken as a credit on the 
estimated tax; or taken partly as a 

as a credit against estimated tax. 
on 1982 Estimated Tax" and "Refund" 



Overpayment of Windfall Profit Tax (#) 

The windfall profit tax, which went into effect on 
March 1, 1980, was a tax imposed on producers of crude 
oil, but withheld and reported to the Internal Revenue 
Service by the first purchaser of such oil. If the tax 
was over-withheld in the course of the year, the pro- 
ducer could claim a refund on his or her Income tax 
return. 

The overpayment could be due to three possible rea- 
sons. Whenever withholding errors occurred, the pur- 
chaser was responsible for correcting that error by 
adjusting amounts withheld in succeeding quarters. 
Where this was not possible, a refund of the amounts 
overwlthheld could be claimed by filing a Form 62A9, 
Computation of Overpaid Windfall Profit Tax, with the 
Form 1040. Secondly, any over-withholding due to the 
net income limitation could also be claimed on the 
Form 6249. Finally, royalty owners could claim a 
credit of up to $2,500 (for 1980, the credit was 
$1,000) of windfall profit tax Imposed on their share 
of the oil removed during 1981. This credit could be 
claimed on Form 6249 (Computation of Overpaid Windfall 
Profit Tax) or 62A9-A (Royalty Owner's Credit for 
Overpaid Windfall Profit Tax). 

The three types of overpayment were combined and 
carried over to the Form 1040 and entered in the 
margin of the taxpayments section. For purposes of 
this report, overpayment of windfall profit tax was 
reported as a separate item. 

Partnership Net Profit or Loss (//) 

Partnership net profit or loss was reported by 
persons who were members of a partnership, syndicate, 
joint venture, or unincorporated association. The 
taxpayer's profit or loss shown was only his or her 
share of the ordinary Income or loss of the enter- 
prise, together with payments 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. 



Individual Returns/1981 



127 



One of the deductions from partnership gross income, 
additional first-year depreciation, was tabulated and 
shown separately in this report. However, the Eco- 
nomic Recovery Tax Act of 1981 repealed the deduction 
for property placed in service after 1980. To this 
end, the data in this report reflect only those tax- 
payers with deductions from fiscal-year 1980/1981 
partnerships. 

Data shown include the total number of returns 
showing any net income received from all partnerships 
and the total number showing any net loss from all 
partnerships. In other words, if a return showed net 
income from one partnership and a net loss from 
another, that return was tabulated in both the "total 
income" and "total loss" columns. The columns 
labelled "net income" and "net loss" represent the sum 
of all income and loss reported from all partner- 
ships; i.e, the net amount, on a return-by-return 
basis. 

Additional information for partnerships can be found 
in Statistics of Income — 1981, Partnership Returns . 

Payment with Request for Extension of Filing Time 

This payment was made when the taxpayer filed Form 
4868, Application for Automatic Extension of Time to 
File U.S. Individual Income Tax Return, and gained a 
2-month extension of time to file the Form 1040. The 
application did not extend the time for payment of 
expected tax since full payment of any tax due had to 
be made with the application for extension. When the 
taxpayer filed the Form 1040 return, he or she entered 
the amount paid with Form 4868 to determine any tax 
still due or any overpayment of tax. 

Payments to an Individual Retirement Arrangement 

See "Individual Retirement Arrangement." 

Penalty Tax on Individual Retirement Arrangements 

A taxpayer could start withdrawing funds from an 
arrangement if he or she was disabled or after 
reaching age 59-1/2, and had to start doing so after 
reaching age 70-1/2. Withdrawals prior to reaching 
age 59-1/2 were subject to a penalty tax equal to 10 
percent of the premature distribution. Failure 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 actually received by the 
individual during the year. Contributions to the 
retirement arrangement in excess of the legal limita- 
tion for the year (15 percent of earned income; $1,500 
maximum) were subject to an excise tax equal to 6 
percent of the excess contribution. (See also 
"Individual Retirement Arrangement" in this section.) 

Pensions and Annuities 

Generally, pensions represented periodic income 
received after retirement and made in consideration of 
past services with an employer, while annuities were 
income payable at stated intervals in consideration of 
a specific premium. A taxpayer could acquire a pen- 
sion or annuity either by purchase from a commercial 
organization (usually life insurance, endowment, or 
annuity contracts) or under a plan or contract con- 
nected with the taxpayer's employment. Those pensions 
or annuities obtained in connection with employment 
could be purchased entirely by the taxpayer or could 
be financed in part (a contributory plan) or in whole 
(a noncontributory plan) by contributions of the 
employer. 

Since a noncontributory pension was one paid for 
entirely by an employer, the amount received by the 
employee was fully taxable. This fully taxable pen- 



sion was reported on line 15, "Fully taxable pensions 
and annuities," of Form 1040 rather than on line 16, 
"Other pensions and annuities." 

For the taxpayer who participated in a contributory 
retirement plan while employed, the amount received 
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 benefit 
exclusion of up to $5,000 could be excluded in addition 
to the deceased employee's contribution.) The entire 
amount of pensions received for the year was reported 
on line 16a, "Other pensions and annuities," of the 
Form 1040, with the taxable portion being computed on 
a separate worksheet and entered on line 16b, "Taxable 
amount." 

When it was possible for the retired employee or a 
survivor to recover the employee's contributions 
within 3 years by the annuity payments received, the 
payments were nontaxable until recovered, after which 
time the pension or annuity was fully taxable. This 
was the three-year rule computation method. If this 
method was inapplicable, the taxpayer's yearly receipts 
were prorated into taxable 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 nontaxable portions, 
since the taxpayer could expect to receive more than 
the cost, but not within 3 years. 

Personal Property Taxes Deduction 

See "Taxes Paid Deduction." 

Political Contributions Credit 

An individual taxpayer was allowed to take a credit 
against income tax for political contributions paid 
during the year. This political contribution could be 
to a candidate or candidates for election to a Federal, 
State, or local office, in a primary, general, or 
special election; or a political campaign committee; 
or a newsletter fund. The credit equalled 50 percent 
of the amount contributed, limited to $50 ($100 on a 
joint return). 

Rate Reduction Credit (#) 

The first of the tax cuts introduced by the Economic 
Recovery Tax Act of 1981 was accomplished by means of 
a new one-year credit of 1.25 percent. This credit was 
built into the tax tables but had to be computed by 
taxpayers who used the tax rate schedules. It reduced 
the tax by 1.25 percent and was available to all tax- 
payers. 

For the purposes of this report, the rate reduction 
credit was treated as a tax credit and is reflected in 
the data for total tax credits. 

Real Estate Taxes Deduction 

See "Taxes Paid Deduction." 

Refund 

A refund of tax included all overpayments not applied 
by the taxpayer as a credit to the next year's esti- 
mated tax. (See also "Overpayment" in this section.) 

Regular Tax Computation 

Typically, the taxpayer, in determining "tax gene- 
rated," first computed taxable income. Depending on 



128 



Individual Returns/1981 



marital status and size of taxable income, the tax- 
payer then used the tax tables or applied rates from 
one of three tax rate schedules to determine tax. In 
some instances, he or she requested the Internal Reve- 
nue Service to compute the tax. Returns of all such 
taxpayers are classified under the regular tax compu- 
tation method. In addition, the returns of taxpayers 
whose taxable income was greater than zero, but less 
than or equal to the zero bracket amount, were also 
shown as having a regular tax computation. For these 
returns, no "tax generated" is shown. 

Rent Net Income or Loss 

Rent net income or loss constituted a part of 
adjusted gross income and was determined by deducting 
from gross rent amounts for depreciation, repairs, 
maintenance, interest, taxes, commissions, adverti- 
sing, fuel, insurance, janitorial services, and any 
other allowable expenses related to the rented pro- 
perty. Rental income from farming operations con- 
ducted solely by the tenant without material partici- 
pation of the landowner was also included here. 

Research and Experimentation Credit (#) 

This credit was established to encourage businesses 
to increase the amounts spent on certain qualified 
research and experimentation after June 30, 1981. The 
credit was equal to 25 percent of the amount by which 
the qualified expenses for the year exceeded the aver- 
age qualified expenses during an earlier base period, 
limited to income tax after reduction by all other 
credits. 

The credit applied to research in the experimental 
or laboratory sense. It excluded research in the 
social sciences or humanities, or the part funded by 
any grant or contract by another person or government 
entity. In addition, to be eligible, the research had 
to have taken place within the United States. 



Residential Energy Credit 

In order to reduce energy consumption and to encour- 
age the development and use of alternative energy 
sources, a residential energy credit was provided by 
the Energy Tax Act of 1978. The credit was made up of 
two separate parts, one based on qualified "energy 
conservation expenditures" and the other on qualified 
"renewable energy source expenditures," with different 
requirements for each type of qualifying expendi- 
tures. The entire residential energy credit was 
available for qualified items installed in or on the 
taxpayer's principal residence from April 20, 1977, 
through December 31, 1985. A maximum amount was spec- 
ified for each part of the credit, although a minimum 
$10 amount for the sum of both credits was required 
before any credit was allowed. None of the credit was 
refundable, but any credit exceeding income tax reduced 
by all other statutory credits, except the research and 
experimentation credit, could be carried over to sub- 
sequent years through 1987. Eefore the credit was 
carried over to a subsequent year, however, it could 
have been used to reduce the minimum tax for the cur- 
rent year. Amounts of credit which could not be used 
to offset any tax for 1980 are shown as "residential 
energy credit carryover from 1980" in the tabulations. 

The credit for energy conservation property was 15 
percent of the first $2,000 of expenditures, including 
original installation costs, with a maximum credit of 
S300 per residence over the entire period the credit 
was to be in effect. The credit was available for each 
dwelling unit used by the taxpayer as a principal 
residence; however, the construction of the dwelling 
unit had to be substantially completed before April 
20, 1977, in order for the energy conservation expen- 



ditures to qualify. In addition, the taxpayer had to 
be the first person to use the property installed and 
that property had to be expected to remain in use for 
at least 3 years. Energy conservation property con- 
sisted of insulation, storm windows and doors, caulking 
and weather-stripping, and certain other items (such as 
an automatic energy-saving setback thermostat, furnace 
replacement burner, or a meter displaying the cost of 
energy usage) . 

The maximum energy conservation expenditures allow- 
able in computing the energy credit were $2,000. How- 
ever, in computing the 1981 credit, a taxpayer who had 
claimed a credit for Tax Years 1978, 1979, or 1980 had 
to further reduce the $2,000 by his or her cumulative 
energy conservation expenditures on the same residence. 
The result of limiting expenditures for 1981 to $2,000 
minus prior-year expenditures is shown in the tabula- 
tions as "maximum allowable current-year energy con- 
servation expenditures." 

The credit for renewable energy source property was 
AO percent of the first $10,000 of expenditures, 
including labor costs for on-site preparation, assem- 
bly, or original installation, with a maximum credit 
of $A,000 per residence over the entire period the 
credit was to be in effect. In contrast to the credit 
for energy conservation property, the renewable energy 
source credit was available for items installed on both 
existing and newly constructed principal residences. 
The taxpayer had to be the first person to use the 
property and that property had to be expected to remain 
in use for at least 5 years. Renewable energy source 
property consisted of solar, wind, and geothermal 
energy property. 

The maximum renewable energy source expenditures al- 
lowable in computing the energy credit were $10,000. 
However, in computing the 1981 credit, a taxpayer who 
had claimed a credit for Tax Years 1978, 1979, or 1980 
had to further reduce the $10,000 by his or her cumula- 
tive renewable energy source expenditures on the same 
residence. The result of limiting expenditures for 
1981 to $10,000 minus prior-year expenditures is shown 
in the tabulations as "maximum allowable current-year 
renewable energy source expenditures." 

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; revenue from patents; 
and revenue from literary, musical, or artistic 
works. 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 section are 
reflected in the statistics for "sales of capital 
assets" and "sales of property other than capital 
assets." 



Salaries and Waqes 

Salaries and wages as reported on the tax return were 
amounts of compensation for personal services. Also 
included were commissions, bonuses, tips, fees, excess 
reimbursement over employee business expenses, and the 
value of nonmonetary payments for services, e.g., mer- 
chandise, accommodations, or property. Identifiable 
amounts for any of these categories which may have been 
reported by taxpayers as "other income" were treated as 
salaries and wages for the statistics. Excluded were 
portions of salaries and wages earned in hardship areas 
abroad which could be excluded under special provisions 
of the law. 



Individual Returns/1981 



129 



Sales of Capital Assets Net Gain or Loss (#) 

In general, capital assets for tax purposes included 
all property held for personal use or investment. 
Examples of such assets were personal residences, fur- 
niture, automobiles, and stocks and bonds. Assets used 
in the normal course of business activities (such as 
inventory held for sale during the ordinary conduct of 
business), and depreciable or real property held for 
sale or used in a trade or business were specifically 
excluded from treatment as capital assets. 

In addition, net gains from the disposition of cer- 
tain types of property which were not classified as 
capital assets could be treated as capital gains under 
section 1231 of the Code. This included property used 
in business, such as buildings and machinery, and also 
certain specific types of assets such as cut timber, 
coal, domestic iron ore and timber royalties, and 
unharvested crops sold with the land, if the land were 
held for more than one year. 

On the other hand, all or a portion of net gains 
from some types of property included under the defini- 
tion of capital gains could be denied capital gains 
treatment under certain other sections of the Code. 
Generally, these sections denied capital gains treat- 
ment to gain that resulted from the recapture of 
depreciation already claimed on the asset. 

As a result of the Economic Recovery Tax Act of 1981, 
the replacement period on sale of residence was 
extended from 18 months to 2 years and the one-time 
exclusion of gain on the sale of a principal home was 
increased from $100,000 to $125,000. 

The following concepts were used in the computation 
of net capital gain or loss for the purposes of this 
report : 

Net short-term gain or loss — Gains and losses from 
the sales or exchanges of capital assets held for one 
year or less, beginning with 1978, were considered to 
be short-term. For 1977, the holding period was 9 
months or less while for 1976 and earlier years it was 
6 months or less. Short-term gains from current-year 
sales were combined with any short-term capital loss 
carryover and any net short-term gain or loss received 
from partnerships or fiduciaries. 

Net long-tertn gain or loss — Gains and losses from 
sales or exchanges of capital assets held for more 
than one year were considered long-term and were 
eligible for special tax treatment (see "Net capital 
gain" below). To obtain the net long-term gain or 
loss, gains or losses from current-year transactions 
were combined with: 

(1) net long-term gain or loss received from part- 
nerships, fiduciaries, or Small Easiness Corporations, 
(2) capital gain distributions of regulated investment 
companies (mutual funds) and real estate investment 
trusts, and 

(3) long-term capital loss carryover from prior 
years. 

Short-term capital loss carryover — This carryover 
equalled that portion of short-term capital loss 
incurred, but not deducted, in a previous tax year 
because of the limitation to net capital loss 
claimable, as discussed below under "Net capital loss." 

Long-term capital loss carryover — This carryover 
equalled that portion of long-term capital loss 
incurred, but not deducted, in a previous tax year 
because of the limitation to net capital loss 
claimable, as discussed below under "Net capital loss." 

Net capital gain — If the combination of net short- 
term gain or loss and net long-term gain or loss re- 
sulted in a positive amount, the taxpayer had a net 
capital gain. For taxpayers with long-term capital 
gains, the actual amount shown as net capital gain 
(and thus carried into adjusted gross income) was 
computed by first subtracting short-term capital 
losses (if any), and then subtracting 60 percent of 



the remaining amount. Short-term capital gains, on 
the other hand, were always fully includable in net 
capital gain. 

Net capital gain also included capital gain distri- 
butions which would have been reported on Schedule D, 
Capital Gains and Losses, except for the provision 
that taxpayers who had no other gains or losses could 
simply enter the portion of capital gain distribu- 
tions included in adjusted gross income on line 13 of 
Form 1040. These distributions were always consi- 
dered to be long-term capital gains. The statistics 
include a separate tabulation of capital gain 
distributions not reported on Schedule D. 

Net capital loss — If the combination of net short- 
term gain or loss and net long-term gain or loss 
resulted in a negative amount, the taxpayer generally 
showed a net capital loss. In many cases, however, 
the actual amount included in net capital loss (and 
thus carried into adjusted gross income) was less than 
the computed combined amount. For taxpayers with 
long-term capital losses, only 50 percent of such 
losses (reduced by any short-term capital gains) was 
includable in net capital loss. After this reduction, 
net capital loss was further limited to the lesser of 
(a) net capital loss, (b) taxable income (computed 
without regard to capital loss or personal exemptions) 
or (c) $3,000 ($1,500 for married persons filing 
separately). 

Amounts of capital losses in excess of the above 
limitations, whichever was applicable, could be 
carried over to subsequent tax years, as described 
above. 

Sales of Property Other Than Capital Assets Net Gain 
or Loss 

Property other than capital assets generally inclu- 
ded property of a business nature, in contrast to 
personal and investment property which were capital 
assets. Some types of property specifically included 
were (1) certain depreciable, depletable, and real 
business property; (2) accounts and notes receivable 
in the ordinary course of business generated from the 
sale of goods and services ordinarily held for sale by 
the business or includable in the inventory of the 
business; (3) certain copyrights; literary, musical, 
or artistic compositions; or similar properties; (4) 
any share of gain or loss received through partner- 
ships and fiduciaries; and (5) amounts resulting from 
certain "involuntary conversions," including net 
losses from casualty and theft. Gains from the 
disposition of some property types not considered to 
be capital assets could be treated as capital gains 
under certain conditions. Conversely, under certain 
other conditions gains from the disposition of some 
property types considered to be capital gains could be 
denied capital gains treatment. Taxpayers reported 
all gains and losses not receiving capital gains 
treatment on Form 4797, Supplemental Schedule of Gains 
and Losses. 

Self-Employed Retirement (Keogh) Plan Adjustment 

In general, self-employed individuals could contri- 
bute to a qualified retirement plan (Keogh or H.R. 10 
plan) and deduct all or a part of such contributions 
in computing adjusted gross income. The amount which 
could be deducted was based on earned income, de- 
fined as (1) net earnings from self-employment, but 
only with respect to a trade or business in which 
personal services of the taxpayer were a material 
income-producing factor, and (2) income from the 
disposition of certain property by individuals whose 
personal efforts created the property. The maximum 
amount of the annual contribution to the plan and of 
the deduction was the lesser of 15 percent of earned 
income or $7,500. 



130 



Individual Returns/1981 



Self-Employment Income 

See "Earned Income Credit." 

Self-Employment Tax (#) 

This tax, levied under the social security system, 
was reported by each Individual who had self-employ- 
ment earnings of at least $A00 derived from a sole 
proprietorship or from any share of partnership pro- 
fits. U.S. citizens employed by foreign governments 
or international organizations were subject to self- 
employment tax on salaries. Certain types of income 
and deductions such as investment Income, capital 
gains and losses, deductions for net operating losses, 
and casualty and theft losses were not allowed in 
computing self-employment earnings. 

The maximum amount subject to self-employment tax 
for 1981 was $29,700, reduced by any wages on which 
social security tax had been withheld by any 
employer. The maximum self-employment tax payable was 
$2,762.10, based on the 9.3 percent rate in effect for 
that year. For 1980, the rate was 8.1 percent with 
the maximum amount of earnings being $25,900 and the 
maximum tax, $2,097.90. 

Separate Returns of Husbands and Wives 

Generally, these were returns of married persons, 
each of whom filed a return independently of his or 
her spouse and reported only his or her own income, 
exemptions, and tax. Also included were returns of 
married persons where only one spouse had income, but 
elected to use this classification, and returns with 
community property income divided between husband and 
wife. 

If only one spouse filed a separate return, the 
other spouse's exemption could be claimed on that 
return, but only if the spouse who was not filing had 
no gross income and was not the dependent of another 
taxpayer. 

Single Persons, Returns of 

These were returns of (a) unmarried persons who did 
not qualify as head of household or surviving spouse, 
or (b) certain married individuals living apart from 
their spouses who maintained a home, independently of 
the spouse, that was the home of the individual's 
child or stepchild (who could be claimed as a depen- 
dent) for more than 6 but less than 12 months of the 
year. 

Size of Adjusted Gross Income 

The amount of adjusted gross income reported by the 
taxpayer on the return was the basis for classifying 
data by size of adjusted gross income. Returns with- 
out positive adjusted gross income, such as deficit 
returns or returns on which income and loss were 
equal, were classified as having no adjusted gross 
income and appear as a separate class in most basic 
tables. The absence of a class labelled "no adjusted 
gross income" indicates that any deficit or breakeven 
returns in a table were included in the lowest income 
class. 

Small Business Corporation Net Profit or Loss 

Net income of a qualified Small Business Corpora- 
tion (defined in section 1371 of the Code), whether or 
not distributed, was taxed directly through each 
stockholder. Net losses were allocated to each 
stockholder to be offset against income from other 
sources. 



Small Business Corporation income shown in this 
report was the amount taxable to stockholders as 
ordinary income. Net long-term capital gain, reduced 
by the special tax imposed at the corporate level, 
retained its character in the hands of the stock- 
holders and is included in the statistics for net gain 
or loss from sales of capital assets. Undistributed 
income earned in previous years was taxable to 
stockholders in the year it was earned and could be 
distributed during the current year without any 
further tax. 

The data shown for 1981 include the number of 
returns showing just net income received from all 
Small Business Corporations and the number showing 
just a net loss from all Small Business Corporations. 
In other words, if a return showed net income from one 
Small Business Corporation and a net loss from another, 
that return was tabulated in both the "total income" 
and "total loss" columns. The columns labelled "net 
Income" and "net loss" represent the sum of all income 
and loss reported from all Small Bjsiness Corporations; 
i.e., the net amount, on a return-by-return basis. 

Information on Small Business Corporations can be 
found in Statistics of Income — 1980 Corporation Income 
Tax Returns . 

Social Security Taxes on Tip Income 

This amount consisted of social security tax on 
unreported tip income and uncollected employee social 
security tax on tips. 

Cash tips amounting to $20 or more that the tax- 
payer received in a month while working for any one 
employer were subject to withholding of income tax and 
social security tax. Cash tips counted toward social 
security benefits and an employee was required to 
report these tips to the employer; the employer then 
withheld the social security tax. However, if the 
employer was unable to withhold the amount of social 
security tax, the amount of uncollected social 
security tax on tips was indicated on the employee's 
Form W-2, and the taxpayer was required to report the 
uncollected tax and pay it with the Form 1040. 

If the employee did not report the tips to the 
employer, the employee was required to compute the 
social security tax on unreported tips on Form 4137 
and attach it to Form 1040. 

State 

State classifications were based on the taxpayer's 
address shown on the preprinted address label or 
reported by the taxpayer on the return. (See also 
"State Data" in Section 1, Introduction and Changes in 
Law. ) 

State and Local Income Taxes Deduction 

See "Taxes Paid Deduction." 

State Income Tax Refunds 

These amounts represented that part of a refund of 
State income tax attributable to itemized deductions 
taken in a prior year that resulted in a Federal tax 
benefit. Taxpayers were instructed not to net the 
refundable amount against the current year's itemized 
deduction for State and local income tax. 

Statutory Adjustments Uf) 

These were certain adjustments to gross income 
allowed as deductions in arriving at adjusted gross 
income. Statutory adjustments consisted of the dis- 
ability income exclusion, moving expense deduction, 
employee business expense deduction, payments to a 



Individual Returns/1981 



131 



self-employed retirement (Keogh) plan, forfeited 
interest penalty, payments to an individual retire- 
ment arrangement (IRA), alimony paid, and deduction 
for expense of living abroad. Each of the above is 
described under a separate heading in this section. 
In addition, statutory adjustments included fore- 
station/reforestation amortization deduction, and for 
1981, the repayment of supplemental unemployment 
benefits (which was an itemized deduction prior to 
1981). 

Surviving Spouses, Returns of 

These returns were filed by widows or widowers whose 
spouse had died during either of the 2 preceding years, 
who had not remarried, and who had maintained a home 
which was the principal abode of a child or stepchild 
for whom the taxpayer was entitled to an exemption. 

Surviving spouse taxpayers could use the joint re- 
turn tax rates for the 2 taxable years following the 
year of death of the spouse; however, the deceased 
spouse could not be claimed as an exemption, except 
for the year of death. 

Tax Credits (#) 

Tax credits consisted of: 

(1) rate reduction credit, 

(2) credit for the elderly, 

(3) foreign tax credit, 

(4) investment credit, 

(5) political contributions credit, 

(6) work incentive (WIN) credit, 

(7) child care credit, 

(8) jobs credit, 

(9) residential energy credit, 

(10) research and experimentation credit, and 

(11) "other" tax credits. 

The above credits were used to reduce income tax 
before credits in the order in which they are listed. 
In addition, for purposes of this report, the amount 
of earned income credit used to offset income tax 
before credits was included under this classification. 

Each of the above is described under a separate 
heading in this section. 



Tax Due at Time of Filing 

"Tax due" was reported on returns where the "total 
tax liability" exceeded the "total taxpayments." 

Tax From Recomputing Prior-Year Investment Credit 

The investment credit provisions of the law included 
a "recapture" rule which required taxpayers to pay 
back all or a portion of any investment credit taken 
on property disposed of before the end of the useful 
life claimed in computing the credit. The law speci- 
fied that if property qualifying for the credit was 
disposed of before the end of its intended useful 
life, the tax for the year of disposal was increased 
by the difference between the credit originally 
claimed and the credit that would have been allowed 
based on the shorter actual life. 

Tax credits could not be applied against this 
additional tax. 



Tax Generated 

This amount was the tax on "taxable income." On 
most returns (those without one of the "taxes from 
special computations"), this equalled "income tax 
before credits." 



Tax Savings From Special Tax Computations 

In this report, the amount of tax savings is the 
difference between the tax resulting from using the 
provisions of one of the special tax computations 
(i.e., maximum tax, alternative tax, or tax from 
income averaging), and the amount of regular tax that 
would have resulted from not using these provisions. 



Taxable and Nontaxable Returns 

Taxability of a return for purposes of this report 
was determined by the presence of "total income tax" 
(the sum of income tax after credits and the addi- 
tional tax for tax preferences). Some returns classi- 
fied as "nontaxable" may have had a liability for tax 
from self-employment tax, social security taxes on tip 
income, tax from recomputing prior-year investment 
credit, penalty taxes on individual retirement arrange- 
ments, or all other taxes; however, these taxes were 
disregarded for purposes of this classification, since 
the first two were considered social security (rather 
than income) taxes, and since the remaining ones were 
either based on prior-year's income or were penalty 
taxes. For the purposes of this report, the earned 
income credit was treated as an amount which could be 
used to offset income tax before credits. (Since the 
earned income credit was refundable, it was subtracted 
from income tax after reduction by all other statutory 
credits for the statistics.) As a result, some returns 
became nontaxable strictly because of the earned in- 
come credit when there was no additional tax for tax 
preferences and the earned income credit equalled or 
exceeded income tax before credits reduced by any 
other credits. 

It should be noted that classification as taxable or 
nontaxable was generally based on each return as it 
was originally filed; the classification does not 
reflect any changes resulting from audit or other 
enforcement activities. 

Taxable Income 

Taxable income was the amount to which taxpayers 
applied the tax tables or the tax rate schedules to 
arrive at "tax generated." It was determined by sub- 
tracting from adjusted gross income "excess itemized 
deductions" (or by adding the "unused zero bracket 
amount") and the exemption amount. The zero bracket 
amount, that portion of income subject to tax at the 
zero percent rate, represented the first portion of 
taxable income. 

Taxable income was not tabulated for deficit returns 
or for returns on which excess itemized deductions plus 
the exemption amount equalled or exceeded adjusted 
gross income. 

Taxes From Special Computations 

These represented the second component of "income 
tax before credits" (in addition to "tax generated") 
and consisted of: 

(1) the "special averaging tax" (from Form 4972), 
computed by a taxpayer who received a lump-sum dis- 
tribution from a qualified pension or retirement plan; 

(2) the "multiple recipient special averaging tax" 
(from Form 55A4), computed by a taxpayer who received 
a share of a single lump-sum distribution from a quali- 
fied pension or retirement plan; 

(3) the tax on accumulation distributions of trusts 
(from Form 4970), computed by a taxpayer who received 
a distribution in the current year which was based on 
income accumulated by a trust in prior years; 

(4) the tax from recapture of prior-year credit for 
purchase of a new principal residence (from Form 5405), 
computed by a taxpayer who had claimed the "new house 



132 



Individual Returns/1981 



credit" for 1976, but then sold the new house in 1979 
within 3 years after the purchase date and failed to 
replace it with another qualifying new house within an 
18 month period; and 

(5) the Section 72(m)(5) penalty tax from premature 
or excess distributions from a self-employed retire- 
ment (Keogh) plan or a trust. 

Taxes Paid Deduction 

Taxes allowed as a deduction from adjusted gross in- 
come included personal property taxes, State and local 
income taxes, certain State and local retail sales 
taxes, taxes paid to foreign countries or U.S. posses- 
sions unless a foreign tax credit was claimed, and 
real estate taxes except those levied for improvements 
that tended to increase the value of the property. 
Federal taxes (except for the windfall profit tax) and 
State and local taxes on cigarettes, tobacco, and alco- 
holic beverages were not deductible, nor were State 
and local fees for vehicle license plates (unless the 
fees were based on the value of the vehicle) or 
driver's licenses. 

Taxes paid on business property were deducted sepa- 
rately on the schedules for business, rent, and 
royalty income, and are, therefore, excluded from the 
taxes paid statistics. 

Taxpayments 

These payments were, generally, made before the 
return was filed and were applied against tax liabi- 
lity to determine any amount payable or refundable at 
the time of filing. They consisted of the following: 

(1) income tax withheld, 

(2) excess social security taxes withheld, 

(3) credit for tax on certain gasoline, fuel, and 
oil, 

(4) payments on 1981 declaration of estimated tax, 

(5) payment with request for extension of filing 
time, 

(6) credit from regulated investment companies, 

(7) overpayment of windfall profit tax, and 

(8) other taxpayments. 

Each of the above is described under a separate 
heading in this section. 

While the earned income credit was shown as a 
taxpayment on the tax return itself, it is tabulated 
separately for purposes of this report and not 
included as part of taxpayments. (See also "Earned 
Income Credit" in this section.) 

Total Income Tax 

Total income tax was the sum of income tax after 
credits and the additional tax for tax preferences. 
It did not include any of the other taxes which made 
up "total tax liability." Total income tax was the 
basis for classifying returns as "taxable or 
nontaxable." 



Total Itemized Deductions 

Itemized deductions from adjusted gross income could 
be claimed for contributions, interest paid, taxes, 
medical and dental expenses, casualty or theft loss, 
union dues, tax return preparation fees, and other 
qualifying expenditures for which no specific line or 
schedule was provided on the return. Such other 
expenditures included educational expenses and certain 
expenses connected with the taxpayer's employment. 

The Tax Reduction and Simplification Act of 1977 
required that four groups of taxpayers itemize their 
deductions, even if those deductions were less than 
the zero bracket amount. Those individuals were 
either dependents with unearned Income, married and 



filing a separate return when the taxpayer's spouse 
elected to itemize, dual status aliens (i.e., one who 
was both a nonresident alien and a resident alien or 
U.S. citizen during the year), or persons excluding 
income received from sources in U.S. possessions. 
Dependents with unearned income could substitute their 
earned income, if it was larger than their itemized 
deductions. 

Total itemized deductions was the amount before the 
zero bracket amount was taken into account. It was 
tabulated only from returns showing positive adjusted 
gross income. 

Total Tax Liability 

Total tax liability was the sum of income tax after 
credits, additional tax for tax preferences, self- 
employment tax, social security tax on tips, tax from 
recomputing prior-year investment credit, taxes from 
individual retirement arrangements, and other taxes, 
reduced by the "earned income credit used to offset 
all other taxes" (defined under "Earned Income Credit" 
in this section). For purposes of this report, total 
tax liability did not include any advance earned 
income credit payments. 

Type of Tax Computation (#) 

There were four methods of computing the tax on 
income subject to tax. These methods were: 

(1) regular tax, as computed from the tax tables or 
tax rate schedules accompanying the Forms lOAO or 
1G40A; 

(2) alternative tax, computed on Schedule D, Capital 
Gains and Losses; 

(3) Income averaging, computed on Schedule G, Income 
Averaging; and 

(4) maximum tax, computed on Form 4726, Maximum Tax 
on Personal Service Income. 

All of these tax computation methods are described 
in this section. Returns with no income subject to 
tax are shown as having "no tax computation." While 
such returns have no tax generated, they could have 
had "taxes from special computations" (such as the 
special averaging tax, the penalty tax from premature 
or excess distributions from self-employed retirement 
plan, etc.). 

Unemployment Compensation 

Taxpayers were required to show amounts received as 
unemployment compensation on their Form 1040, effec- 
tive for 1979. All or a portion of such compensation 
was also includable in adjusted gross income, and thus 
subject to tax. The includable portion was computed 
by adding total unemployment compensation to all other 
sources of income, and subtracting out an exclusion of 
$20,000 for unmarried taxpayers, or $25,000 for married 
taxpayers filing jointly; one-half of the excess over 
the exclusion, but not more than total unemployment 
compensation, was includable in adjusted gross in- 
come. Married taxpayers filing separately were not 
eligible for the exclusion. 

Unused Zero Bracket Amount 

This deduction concept represented the amount by 
which the zero bracket amount exceeded total itemized 
deductions. It could arise only on returns of tax- 
payers who were required, by law, to itemize their 
deductions. Such taxpayers consisted of: (1) married 
persons filing separately whose spouse chose to item- 
ize; (2) dual status aliens; (3) persons excluding 
income from sources in U.S. possessions and (4) depen- 
dents with unearned income if their earned income was 
less than the zero bracket amount. 



Individual Returns/1981 



133 



This last category of taxpayers consisted of any 
individual who could be claimed as a dependent by 
another taxpayer and had to file a tax return if he or 
she had unearned income (such as interest, dividends, 
or capital gains) in excess of $1000. In addition, as 
a result of the Tax Reduction and Simplification Act 
of 1977, these taxpayers were required to itemize 
their deductions, even if the total amount of deduc- 
tions was less than the appropriate zero bracket 
amount. (This was in contrast to most other taxpayers 
who could itemize their deductions only if the total 
itemized deductions exceeded their zero bracket 
amount.) If these taxpayers also had earned income 
(such as wages), they could substitute the earned 
income, if larger, for the amount of itemized deduc- 
tions; the amount of any earned income substituted, 
however, was limited to the zero bracket amount. For 
purposes of the statistics, those returns with earned 
income equal to or greater than the zero bracket amount 
were tabulated as zero bracket amount only returns. 
Those returns with earned income less than the zero 
bracket amount were tabulated as returns with itemized 
deductions, with any specified itemized deductions 
tabulated as reported by the taxpayer and any earned 
income used tabulated as part of "miscellaneous 
deductions." 

(See also "Zero Bracket Amount," "Form of Deduc- 
tion," and "Total Itemized Deductions" in this 
section. ) 



Windfall Profit Tax Refund (#) 



on Schedule E, and received a tax benefit for the 
deduction in Tax Year 1980. 

The net adjustment for windfall profit tax withheld 
was the amount actually withheld in 1981 reduced by 
any royalty owner's credit or refund for 1981, inclu- 
ding any part of the credit used to offset any liabi- 
lity. 

Work Incentive (WIN) Credit (#) 

Taxpayers could take a credit against their income 
tax liability for wages paid an employee hired under 
the Federal Work Incentive (WIN) Program and to 
federal welfare recipients eligible for the Aid to 
Families with Dependent Children (AFDC) program. The 
WIN credit was equal to 50 percent of the first $6,000 
of first-year WIN program wages plus 25 percent of the 
first $6,000 of second-year WIN program wages for each 
eligible employee. This program was intended to pro- 
vide welfare recipients with the training and job 
opportunity needed to help them become economically 
independent. 

The credit was limited to the tax liability (defined 
as total tax reduced by the elderly, foreign tax, 
investment, child care and political contributions 
credits). Amounts in excess of the tax liability 
limitations could be carried back 3 years and the 
remainder carried forward to the 15 years subsequent, 
to 1981 for use in computing the credit for these 
years. 

Zero Bracket Amount 



Under certain situations, any credit for, or refund 
of overpaid windfall profit tax received in 1981 for 
Tax Year 1980 was to be reported as income on Schedule 
E. In general, the amount of credit or refund was 
income to the extent the taxpayer deducted windfall 
profit tax withheld for 1980 as an oil royalty expense 



This amount replaced the "standard deduction" which 
was in effect for 1976 and earlier years. For 1981, 
the zero bracket amount was $3,A00 for married tax- 
payers filing jointly and surviving spouses, $2,300 
for single persons and heads of households, and $1,700 
for married taxpayers filing separately. 



Section 5 



High Income Returns: 
Taxable and 
Nontaxable* 



Contents 

Introduction, 135 

Economic Income, the Ideal Measure, 136 

Adjusted Gross Income, 136 

Redefining Income, 136 

Omitted Income, 136 

Investment Expenses, 140 

Expanded Income, 141 

Four Income Measures, 141 

Foreign Tax Credits, 141 

Comparing Exclusions, Deductions, Tax Credits, and 

Special Tax Computations, 142 
Unaudited Data, 142 
Numbers of High Income Tax Returns, 142 

Text tables 

5A Returns with and without total income tax: num- 
ber of returns classified by size of income 
under alternative concepts, 137 

5E Returns with and without modified total income 
tax: number of returns classified by size of 
income under alternative concepts, 138 

5C Returns with and without total income tax and 
with income $200,000 or more under alternative 
concepts: distribution of returns by ratio of 
taxable income to specified alternative in- 
come, 139 

5D Returns with and without modified total income 
tax and with income $200,000 or more under 
alternative concepts: distribution of returns by 
ratio of taxable income to specified alternative 
income, 139 

Basic tables 

5.1 Returns with and without total income tax and 
with income $200,000 or more under alternative 
concepts: income, deductions, credits and tax, 
classified by tax status, 143 

5.2 Returns with and without modified total income 
tax and with income $200,000 or more under 
alternative concepts: income, deductions, credits 
and tax, classified by tax status, 145 

5.3 Returns with and without total income tax and 
with income $200,000 or more under alternative 
concepts: number of returns and percents 
classified by item with largest tax effect and 
by item with second largest tax effect, 147 

5.4 Returns with and without modified total income 
tax and with income $200,000 or more under 
alternative concepts: number of returns and 
percents classified by item with largest tax 
effect and by item with second largest tax 
effect, 149 

5.5 Returns without total income tax and with income 
$200,000 or more under alternative concepts: 
Itemized deductions as a percent of income, 151 



5.6 Returns without modified total income tax and 
with income $200,000 or more under alternative 
concepts: itemized deductions as a percent of 
Income, 151 

5.7 Returns with and without total income tax: 
number of returns and percents classified by 
effective tax rate and by size of income under 
alternative concepts, 152 

5.8 Returns with and without modified total Income 
tax: number of returns and percents classified 
by effective tax rate and by size of income 
under alternative concepts, 153 



Introduction 

The Tax Reform Act of 1976 (Section 2123) required 
the annual publication of data on individuals with 
high incomes as defined under four different income 
concepts, including the number of such individuals 
who did not pay any income tax and the importance of 
various tax provisions in making those individuals 
nontaxable. Data for the individuals with incomes of 
$200,000 or more as well as analyses of the reasons 
for the nontaxability or very low taxes of some 
individuals have been, or will be, published for the 
years 1975 through 1978 by the Office of Tax 
Analysis, Office of the Secretary of the Treasury. 
In order to make such data available on a more timely 
basis and to a wider audience, beginning with data 
for 1979, selected data for high income individuals, 
taxable as well as nontaxable, have been published, 
without analysis, as part of the Internal Revenue 
Service's Statistics of Income program. 

This section contains 12 tables with data from 
income tax returns with incomes of $200,000 or more. 
Data are shown for all returns, taxable returns, and 
nontaxable returns. Separate parts of each of the 
four text tables contain data on high income returns 
as defined by each of the four different income 
concepts, whereas two income concepts, adjusted gross 
Income (AGI) and expanded income, are depicted in the 
eight basic tables. The tables show: 

-- the numbers of high income returns (total, 
taxable, and nontaxable) under the various 
income concepts (Tables 5A and 5E); 

— the distribution of taxable income as a 
percentage of total income (Tables 5C and 50); 

— the frequency and amount of various sources of 
income, exclusions, deductions, and tax credits 
as well as the relationships between the two 
income concepts (Tables 5.1 and 5.2); 

— the frequencies with which various deductions 
and tax credits are the most important and 
second most important items in reducing (or 
eliminating) income taxes (Tables 5.3 and 5.4); 

— the frequency with which various itemized 
deductions and tax credits occur as certain 
percentages of income (Table 5.5 and 5.6); and 



♦Allen H. Lerman, of the Office of Tax Analysis, U.S. 
prepared the text for this section. 



Treasury Department, designed the tables and 



135 



136 



Individual Returns/1981 



— the distribution of effective tax rates, that 
is, income tax as a percentage of income (Tables 
5.7 and 5.8). 
Tables 5A, 5C, 5.1, 5.3, 5.5, and 5.7 contain data 
with "Foreign Tax Credits" treated as items which 
reduce U.S. income taxes; this is the treatment on 
tax returns. Tables 5B, 5D, 5.2, 5. A, 5.6, and 5.8 
are similar to the first set of six tables but treat 
"Foreign Tax Credits" as part of the individual's 
income tax liability. This different treatment is 
explained in more detail below under "Foreign Tax 
Credits." 

Economic Income , the Ideal Measure 

High income tax return data are published to help 
analysts assess the equity and impact of the income 
tax system on high income individuals. For this 
purpose, both income and income taxes must be 
measured accurately. 

Economists generally agree that, for analyzing the 
impact of taxes, the ideal measure of income over a 
particular period of time, say a year, is the amount 
that the individual or family has consumed over that 
period plus the change in its net worth. For 
example, if a family spends $10,000 and saves S2,000 
during the year, economists would say that the family 
has had an income of S12,000. Similarly, if the 
family spends $10,000 but owns an asset that has 
decreased in value by $1,000, economists would say 
that the family has had an income of only $9,000. 

A brief examination of the differences between 
income as defined by economists, so-called economic 
income, and the "adjusted gross income" concept 
currently used for purposes of income tax admini- 
stration, illustrates some of the problems of 
measuring income, especially for high income indivi- 
duals. 

Adjusted Gross Income 

The concept of "adjusted gross income" (AGI) was 
developed for tax administration. It has never been 
meant to be an accurate measure of so-called economic 
income, and it is well-recognized that AGI is 
deficient as a measure of a taxpayer's economic 
income. AGI excludes income from certain sources, 
such as interest from tax-exempt State and local 
government bonds, social security benefits, imputed 
rent on owner-occupied housing, and the value of many 
employee fringe benefits. Also, while not strictly 
excluded from AGI, income from other activities is 
deferred to a later year, or indefinitely, for income 
tax purposes. Depreciation deductions allowed for 
income tax purposes which exceed the decrease in 
economic value often reduce AGI early in the life of 
an asset, but the resulting lower depreciatign 



deductions in later years may raise AGI. The net 
effect of accelerated depreciation is to postpone 
taxes, perhaps indefinitely.' 

Adjusted gross income excludes most changes in net 
worth, such as the excluded portion of realized 
long-term capital gains and all accrued, but 
unrealized, capital gains. ^ 

Even though some types of income are excluded, AGI 
may overstate economic income because some expenses 
incurred in the production of income are not 
deductible in the computation of AGI. Most of these 
expenses are deductible from AGI in calculating 
taxable income, but only if the taxpayer "itemizes" 
his or her deductions. Expenses which fall into this 
category include certain employee expenses and 
expenses attributable to a taxpayer's investments (as 
opposed to his or her active operation of a trade or 
business), including, but not limited to, interest 
expense incurred in connection with investments in 
securities. Although net capital losses reduce 
economic income, only the first $3,000 of net 
realized capital losses may be deducted in the 
computation of AGI. Any additional realized losses 
must be carried forward to future years. 



Redefining Income 

Ideally, the impact of all taxes should be measured 
relative to economic income. However, no accurate, 
detailed data on such a broadly-defined income mea- 
sure are available from income tax returns (or from 
any other source) for a cross-section of American 
taxpayers. As a practical matter, any broad income 
measure must be calculated from data already avail- 
able from Federal individual income tax returns. 
Thus, a more comprehensive income measure must start 
from AGI and, to the extent that data are available, 
must make adjustments for omitted income items and 
for expenses which ought to be deductible in 
calculating economic income. 



Omitted Income 

Tax returns contain information about only a por- 
tion of the income which is included in economic 
income but excluded from AGI. The omitted income 
which can be identified on tax returns consists of 
the dividend and interest exclusion of up to $200 per 
tax return (up to $400 on joint returns), the 
excluded portion of long-term capital gains (and 
current-year losses), and the income from sources 
which were considered to be tax preferences for 
purposes of the minimum tax. It should be noted that 
unless such preferences exceed $10,000, the total 



'The Internal Revenue Code defines AGI as all gross income that is not specifically excluded or reduced by 
statutory adjustments. Among the exclusions are (1) trade or business deductions (including some deductions by 
employees), (2) the deduction for 60 percent of net long-term capital gains, (3) limited deductions for losses 
from the sale or exchange of property, (4) deductions attributable to rents and royalties, (5) the moving 
expenses adjustment, and (6) deductions for contributions to individual retirement arrangements (IRA's) and H.R. 
10 (Keogh) retirement plans. 

^ Gross income includes only income which has been "realized." Thus, for tax purposes, accrued increases or 
decreases in the value of assets generally are not included in income until a gain or loss is realized by a sale 
or exchange. Similarly, gross income does not include the value of the services received from the use of durable 
goods, such as imputed net rent of owner-occupied housing. Finally, gross income and, hence, AGI do not include 
interest on State and local government debt, social security benefits, workers' compensation benefits, and most 
types of welfare benefits. 



Individual Returns/1981 



137 



Table 5A— Returns With and Without Total Income Tax: Number of Returns Classified by Size of Income Under Alternative Concepts 

[All floures are estimates baaadonsgnigjesi ^^^^^ 



Size of income under alternative concepts 



All Returns 
Total 

SIza of axpandad Incoina 

Under SSO.OOO 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 

Sta ol adjuatad groaa Incoina plua aidudad lax prefarancaa 

Under $50.000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 

Siza of adjuatad groaa Ineoma laaa Invaatment Intaraat 

Under $50.000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 

Returns With Total Income Tax 
Total 

Sba of aipandad Incoina 

Under $50.000 

$50,000 under $100.000 

$100,000 under $200.000 

$21X),000 or more 

SIza of adjuatad groaa Income plua aidudad tax prefarancaa 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 

Size of adjuatad groaa Incoina laaa Invaatment Intereat 

Under $50.000 

$50,000 under $100.000 

$100,000 under $200,000 

$200,000 or more 

Returns Without Total Income Tax 

Total 

Size of expanded Income 

Under $50.000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 

Size of adjuatad groaa Income plua exdudad tax praferencaa 

Under $50.000 

$50,000 under $100.000 

$100,000 under $200,000 

$200,000 or more 

Size ol adjuatad groaa Income leaa Invaatment Intereat 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200.000 or more 

'Estimate should tie used witti caution because of tiie small numtMr of sample returns on wtiicfi it is iMsed. 



95,39«,123 



91,096,778 

3,559,294 

564.959 

175.092 



90.953.456 

3,658.360 

597.397 

186.890 



91.436,374 

3,343,374 

466,607 

127,768 



7I,2M,405 



73,979,680 

3,542.310 

563.427 

174,768 



73,838,393 

3,639.972 

595.513 

186,527 



74,318,714 

3,326,842 

487,269 

127.580 



17,135,71« 



17.116.898 

16.984 

1.532 

304 



17.115.063 

18. '" 

1.684 

363 



16.532 
1.338 



Size of adjusted gross income 



Under 
SSO.OOO 



»1,29«,751 



91,016,683 

271,998 

6,287 

1,783 



90.953,456 

334,487 

6,983 

1,825 



91,296,751 



74,162,542 



73,901,113 

271.482 

8.187 

1.760 



73.836.393 

333,466 

8,882 

1,801 



17,116,209 



17,115,570 
516 
100 
23 



17,115,063 

1,021 

101 

24 



$50,000 

Under 

$100.000 



3.442,720 



76.983 

3.266.317 

94.264 

3.156 



3.323,893 

114,979 

3,846 



135,067 
3,307.653 



3,425,149 



77.671 

3.250,170 

94,166 

3,142 



3.306.506 

114.826 

3.617 



133.741 
3.291 .408 



1.312 

16.147 

•98 

•14 



17.387 

•153 

•31 



1.326 
16.245 



$100,000 

under 
$200.000 



516,516 



991 

20.574 

456.368 

36.563 



473.435 
43.081 



2.071 

34.958 

479.487 



514,804 



963 

20.254 

457.059 

36.508 



471.805 
42.999 



1,955 

34.672 

478.177 



1,712 



•8 

320 

1,309 

•75 



1.630 
82 



•116 

286 

1.310 



$200,000 
or more 



(5) 



138,136 



121 

405 

4.040 

133.570 



138.136 



465 

763 

9.120 

127.766 



113 

404 

4.015 

133.378 



476 

762 

9.092 

127.580 



25 
192 



1 
28 



138 



Individual Returns/1981 



Table SB— Returns With and Without Modified Total Income Tax: Number of Returns Classified by Size of Income Under Alternative 
Concepts 

f All figures are estimates based on samplasl 



Sae of income under alternative concepts 



Sge of adjusted gross income 



Undet 
SSO.OOO 



KO.OOO 
Undec 

siooiooo 



SIOCOOO 

under 
t200.000 



S2<XI.000 
Of more 



(3) 



All Returns 
Tout 

Sb* of t>pwKl«d kicoiiM 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 

Sin of adlustad groM Incomo phw Mchidod lax pfo f foncot 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 

Stat of ad|u«t*d grata Inconw lata Invaatmanl Intartat 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 

Returns With Modified Total lncon)e Tax 
Total 

SIza of axpandad Ineonw 

Under $50.000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 

SIza of adjuatad groaa Ineoma pkn axdudad tax prafaiwicaa 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Slia of adlustad groaa Ineoma laaa Invaatmant Intaraal 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 

Retums Without Modified Total Income Tax 
Total 

SIza of axpandad Ineoma 

Under $50.000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

SIza of adjuatad groaa Ineoma plut axdudad tax praf arancaa 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

SIza of adjuatad groaa Income laaa Invaatmant Intaraat 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200.000 

$200.000 or more 

'Estimate atiould be used with caution because of the small number of sample returns on wtiJcti it is based 



91,096,778 

3,559,294 

564,959 

175,092 



90,953.456 

3,658,360 

597,397 

186,690 



91,436,374 

3.343,374 

488,607 

127,766 



7S,30«,142 



74,021,222 

3,545,692 

564,250 

174,978 



73,879.494 

3.643.595 

596.319 

186,734 



74,360,056 

3.330,278 

488,094 

127,714 



17,075,556 

13,602 

709 

114 



17.073,962 

14,785 

1,07S 

156 



13,096 

513 

54 



»1,29a,7S1 



91,016.663 

271.998 

8,287 

1,763 



90,953,456 

334,487 

8,963 

1,825 



74,223,643 



73,942,214 

271,482 

8,187 

1,760 



73,879,494 

333,466 

8,882 

1,801 



74,223,643 



17,07S,10« 



17,074.469 
516 
100 
23 



17,073.962 

1.021 

101 

24 



3,442,720 



78.983 

3,266.317 

94.264 

3.156 



3.323.893 

114.979 

3.848 



135.067 
3.307.653 



77.912 

3.253,552 

94,166 

3,142 



3,310.129 

114.826 

3.817 



133.982 
3.294.790 



13,S48 



1.071 

12.765 

•98 

•14 



13.764 
•153 
•31 



1.065 
12.863 



516,516 



991 

20.574 

458,366 

36,583 



473,435 
43,081 



2,071 

34,958 

479,487 



515,670 



983 

20,254 

457,870 

36.563 



472.611 
43.059 



1.955 

34,726 

476.989 



»4$ 



•8 
320 
498 
•20 



824 
•22 



•116 
232 
496 



13«,13« 



121 

406 

4,040 

133,570 



465 

763 

9,120 

127,768 



138,057 



113 

404 

4,027 

133,513 



476 

762 

9,105 

127,714 



7» 



13 
57 



1 
15 
54 



Individual Returns/1981 



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140 



Individual Returns/1981 



amount of such preferences is not recorded, since the 
taxpayer did not have to file Form 4625. ^ 

Even after including preference income which is not 
in AGI but which is identifiable on tax returns, 
several major sources of income for high income 
taxpayers are still omitted: 

— interest on tax-exempt State and local bonds; 

— certain agricultural expenses which are deducted 
when paid even though related income items are 
not Includable in income until a later year; 

— straight-line depreciation deductions on real 
estate to the extent that they exceed economic 
depreciation; and ^ 

— the value of employee fringe benefits. 

For real estate, the combination of a shorter life 
for tax purposes than the true economic life of the 
property and the use of accelerated depreciation 
methods may produce tax depreciation deductions which 
exceed economic depreciation, especially in the early 
years of ownership. At some future time, income may 
be correspondingly higher; but in the meantime, the 
taxpayer has had the interest-free use of the 
deferred taxes. Also, if taxed in the future, the 
income may be converted into a long-term capital gain 
which is taxed at a lower rate than ordinary income 
is. 

Because sources of income not identifiable from tax 
return data are excluded, all of the income measures 
which are used in this report may understate economic 
income. As a consequence, some individuals with high 
economic incomes may have been omitted completely 
from the high income group covered by this report. 
Moreover, even for the individuals included, the 
income of some will be understated and taxes as a 
percentage of income (that is, the effective tax 
rate) will be overstated. 

Investment Expenses 

In determining economic Income, it generally would 
be appropriate to deduct all expenses incurred in the 
production of income, including those related to any 
income-producing investments. Since economic income 
would include all investment income, it would be 
proper to deduct all investment expenses without 
limit. Investment expenses in excess of income would 
then represent a net economic loss, roughly akin to a 
net operating loss from a trade or business. How- 
ever, such a liberal deduction from investment-rela- 
ted expenses is not necessarily correct when all 
income items are not included currently. 

If all income is not included currently, the full 
deduction for investment expenses might represent a 
mismatching of receipts and expenses and might result 
in understating income. For example, if a taxpayer 
borrows funds to purchase securities, his or her net 
Income would be understated if the taxpayer deducts 
all of his or her interest payments on the loan but 



does not include as income any accrued gains on the 
securities. A similar mismatching of income and 
expenses could occur if investment expenses that 
should properly be capitalized are deducted when they 
are paid. In these instances, a more accurate 
measure of income might be obtained by postponing the 
deduction of the expense until such time as the 
income is included on the tax return. 

Additional problems are created when a person with 
a loan has both income-producing assets, such as 
securities, and non-income-producing assets, such as 
a vacation home or yacht. It is not possible to 
determine what portion of the interest expense should 
be attributed to the income-producing assets and, 
therefore, ought to be deductible in measuring income. 

As a result of these problems, it has been neces- 
sary to set arbitrary limits on the amount of invest- 
ment expenses which are deductible in calculating a 
broader measure of income. 

Investment expenses which have not been deducted in 
determining AGI appear on a Federal individual income 
tax return in two places. Investment interest 
appears as part of the itemized deduction for inter- 
est; other investment expenses such as management 
fees are included in the miscellaneous category of 
itemized deductions. For purposes of determining 
expenses which should be deductible in calculating an 
approximation to economic income, investment expenses 
have been defined as the entire interest deduction 
other than interest paid on a home mortgage. Other 
investment expenses could not be determined since 
they could not be separated from the remainder of 
"Miscellaneous Deductions." Hence, they have not been 
used in the adjustment for investment expenses. 

To the extent that interest expenses do not exceed 
investment income, they are a deduction in the compu- 
tation of broadly-measured income. One consequence 
of this definition is that investment expenses can 
never turn positive net investment income into an 
investment loss. Generally, allowing investment 
expenses to offset all of investment income is 
generous and tends to understate broadly-measured 
income. On the other hand, limiting investment 
expenses to investment income may overstate income by 
disallowing genuine investment losses. This arbitrary 
procedure has been selected because, with the omission 
of accrued capital gains from income, allowing all 
investment expenses to be deducted would represent a 
mismatching of income and expenses. 

The amount of investment income against which 
investment interest can be offset depends on the 
amount of investment income Included in the income 
measure under consideration. Investment income 
consists of interest, dividends, and net capital 
gains (or losses). However, if only a portion of 
capital gains are included in the income concept, as 
is the case with AGI, then only that portion is 
considered to be investment income. A similar 



'if the sum of tax preferences which were subject to 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, listing preferences by 
amount and type. For such taxpayers, the "tax preferences excluded from adjusted gross income," as tabulated in 
Tables 5.1 and 5.2, Include the following items: the dividend and interest exclusion; the excluded portion of 
long-term capital gains; the excess of accelerated depreciation over straight-line depreciation on certain real 
property and property subject to a lease; the excess of rapid amortization allowable on certain capital 
expenditures (such as pollution control facilities) over depreciation otherwise allowable; the excess of 
percentage depletion over the "adjusted basis" of the property; unrealized gain on the exercise of stock options; 
and certain intangible drilling costs to the extent that they exceed the otherwise-allowable amortization 
deduction. 

The itemized deduction tax preference item (which, along with the excluded long-term capital gains, is 
reported on Form 6251) does not represent income which has been omitted; hence, it has not been counted as a 
preference item in calculating a broader measure of income. 

" The omission of social security benefits and certain other items is relatively unimportant for high income 
taxpayers. 



Individual Returns/1981 



141 



adjustment is also made for the dividend and interest 
exclusion of up to $200 per tax return ($AOG on a 
joint return) . 

Expanded Income 

The Congress has asked for high income data to be 
tabulated on the basis of a measure closely approxi- 
mating economic income but using only data available 
on tax returns. This measure is called "expanded 
income." 

Expanded income is defined as adjusted gross income 
plus items of tax preference income excluded from AGI 
less investment expenses to the extent that they do 
not exceed investment income.^ Tax preferences that 
are included are the $200 per tax return exclusion for 
qualifying dividends and interest ($400 on a joint 
return), the excluded portion of net long-term capital 
gains, and, where the taxpayer has filed a minimum 
tax form with his or her tax return, all other pref- 
erences subject to the minimum tax. ^ For indi- 
viduals, the only preference Income items of signifi- 
cance other than the excluded portion of capital gains 
are the excess of accelerated depreciation over 
straight-line depreciation on real property and on 
personal property subject to a lease, the excess of 
percentage depletion over the cost of the property, 
and deductions for intangible drilling costs in 
excess of the amount deductible if these costs had 
been amortized. Eecause expanded income is based on 
tax return data, it excludes items such as interest 
on tax-exempt State and local bonds, accrued but 
unrealized capital gains, straight -line deprecia- 
tion on real estate in excess of economic deprecia- 
tion, and most employee fringe benefits. 

Four Income Measures 

The Congress has mandated that high income tax 
return data be selected and classified on the basis 
of four definitions of income. Expanded income and 
AGI have already been discussed. Each of the two 
other measures embodies only one of the two major 
conceptual differences between expanded income and 
AGI. "Adjusted gross income plus tax preferences" is 
AGI plus the amount of tax preference income. 
"Adjusted gross income less investment interest" is 
AGI less the amount of investment interest to the 
extent that it does not exceed investment income. 

When ranked according to size of income, AGI plus 
preferences is largest, AGI less investment interest 
is smallest, and AGI and expanded income fall in the 
middle. For any given taxpayer, AGI can be larger or 
smaller than expanded income depending on whether 
preferences are larger or smaller than investment 
interest. 

The four income concepts are related in the 
following manner: ' 



Adjusted Gross Income 
= Expanded Income 
Interest 



Preferences 



Investment 



Expanded Income 

= Adjusted Gross Income + Preferences 
Interest 



Investment 



Adjusted Gross Income plus Preferences 

= Adjusted Gross Income + Preferences 
or = Expanded Income + Investment Interest 

Adjusted Gross Income less Investment Interest 

= Adjusted Gross Income - Investment Interest 
or = Expanded Income - Preferences 

Expanded income is the measure which most closely 
approximates economic income. 

Foreign Tax Credits 

United States income taxes are based on global 
(worldwide) income. Thus, U.S. citizens and resi- 
dents generally must include income on their U.S. 
Income tax returns regardless of whether it is 
obtained in the United States or in a foreign coun- 
try. However, when a taxpayer has foreign-source 
income, the U.S. income tax computed on global income 
may often be reduced on a dollar-for-dollar basis by 
the amount of foreign income taxes which have been 
paid on that foreign income. These offsets for for- 
eign income taxes are called "Foreign Tax Credits." 

Statistics of Income (SOI) data (which are collec- 
ted as a by-product of tax administration) include 
global income as reported on U.S. income tax returns, 
but SOI data usually only include U.S. income taxes 
after deducting Foreign Tax Credits. Where taxpayers 
have income from foreign sources, this procedure 
understates their tax liabilities and their effective 
tax rates. If all incomes are reported on U.S. tax 
returns, a more accurate measure of their tax burden 
is obtained if all income taxes — U.S. as well as 
foreign — are also included. Analysis of high income 
tax returns has indicated that a substantial portion 
of the so-called high income nontaxables had a large 
share of their income from non-U. S. sources and had 
paid substantial amounts of foreign income taxes on 
that Income. Thus, it does not seem appropriate to 
classify these individuals as nontaxable or to 
classify their foreign tax credits as special tax 
benefits. 

In order to give a more realistic picture of the 
taxation of individuals with foreign-source Income, 
this section includes six tables for which income tax 
liability has been redefined to consist of the total 
amount of U.S. income taxes (income taxes after 
credits plus the minimum tax) plus the amount of 
Foreign Tax Credits. Because information on foreign 
tax liabilities is not available on, or tabulated 
from, U.S. income tax returns. Foreign Tax Credits 
were selected as a proxy for foreign tax 
liabilities. Where foreign tax rates exceed U.S. 
rates, and in certain other instances. Foreign Tax 
Credits will be less than foreign tax liabilities. 
In such cases, using Foreign Tax Credits as a proxy 
for foreign taxes understates global income taxes. 



For the sake of brevity, 
called "investment interest." 
interest." 



'investment interest to the extent that it does not exceed investment" income is 
"Investment interest in excess of Investment income" is called "excess investment 



See footnote 3. 

The borderline between excess and nonexcess investment interest depends on the income items actually Included 
under each income concept. Hence, the investment interest adjustment differs depending on which income 
definition is used. 

8 

Certain amounts of income earned abroad are excluded from AGI by statute. Any foreign taxes paid on such 
income are not creditable against U.S. income taxes. The tables in this section do not reflect either the 
amounts of income or taxpayments so excluded. 



142 



Individual Returns/1981 



In cases where Foreign Tax Credits are for taxes paid 
on income from earlier years, use of Foreign Tax 
Credits may either overstate or understate global 
taxes on the current year's income. 

Tables 5A, 5C, 5.1, 5.3, 5.5, and 5.7 are based on 
Foreign Tax Credits as treated on tax returns; that 
is, as tax credits reducing U.S. income taxes. In 
those tables, tax liabilities consist solely of U.S. 
Income tax liabilities after deducting any Foreign 
Tax Credits. Tables 5E, 5D, 5.2, 5.4, 5.6, and 5.8 
repeat the contents of the above six tables under the 
assumption that Foreign Tax Credits represent income 
tax liabilities. Thus, these tables permit a 
comparison of global income tax liabilities with 
global income. For purposes of these tables, income 
taxes are defined as the amount of U.S. income taxes 
plus the amount of Foreign Tax Credits. 

Comparing Exclusions, Deductions, Tax Credits, and 
Special Tax Computations 

In order to compare the importance of various 
exclusions, deductions, tax credits, and special tax 
computations (such as the minimum tax on tax 
preferences, the maximum tax on personal service 
income, and income averaging), the different types of 
items must be put on the same basis. One way of 
doing so is to calculate the size of the deduction 
which would be necessary to reduce (or increase) 
income tax by the same amount as a tax credit. This 
amount is called the "deduction equivalent" of the 
tax credit, etc. 

The deduction equivalent of a tax credit or special 
tax computation is the difference between the taxable 
income which, using ordinary tax rate schedules, 
would yield the actual tax before the provision in 
question is considered and the actual tax after the 
provision. For example, the "deduction equivalent of 
all tax credits" is equal to the difference between 
"taxable income which would yield tax before credits" 
and "taxable Income which would yield tax after 
credits." 

Under this method of equating the value of 
deductions, exclusions, credits, and special tax 
computations, the order in which the various credits 
and special tax computations are calculated affects 
the value of their deduction equivalents. Etecause 
the tax rate schedules are progressive with 
successive increments to income taxed at successively 
higher tax rates, the deduction equivalent of the 
credit converted last to a deduction equivalent will 
be larger (for the same amount of a credit) than the 
item converted first. 

The deduction equivalents of tax credits shown in 
Tables 5.5 and 5.6 were computed by assuming that 
deductions and exclusions reduced taxes before tax 
credits. As a result, the deduction equivalent of 
tax credits is biased upwards. 

The total impact of various deductions, exclusions, 
tax credits, and special tax computations can only be 
measured if the aggregate value of these items in 
reducing, or increasing, income taxes is put on a 
comparable basis. Two often-used measures of the 
value of deductions and exclusions are (1) the share 
of income which has been excluded from tax and (2) 
the share of income which remains subject to tax. 
The latter measure can also include the impact of tax 
credits and special tax computations if the deduction 
equivalent of these items is added to "taxable 
income" defined in the ordinary manner. Doing so 
yields what this report calls "Taxable Income which 
would yield Income Tax Eefore Credits," "Taxable 
Income which would yield Income Tax After Credits," 
and "Taxable Income which would yield Total Income 
Tax." These measures could be computed directly from 
taxable Income and from the deduction equivalents of 
the appropriate items. However, these measures were 
computed by using the tax rate schedules to calculate 



the amount of taxable income which would have been 
necessary (when subject to tax under the appropriate, 
ordinary tax rate schedule) to yield the given amount 
of tax. 

Unaudited Data 

Tax return data used in the Statistics of Income 
program are as they have been reported on tax returns 
filed with the Internal Revenue Service. Certain, 
obvious arithmetic errors have been corrected and 
certain adjustments have been made to achieve 
consistent statistical definitions, but otherwise the 
data have not been altered. In particular, the data 
do not reflect any changes which may have been made 
as a result of audits by IRS. While this is true of 
data throughout the SOI report, it is of particular 
relevance for high income tax returns. Eecause of 
the greater complexity of these returns, there is a 
higher probability of error and more scope for 
disagreement about the proper interpretation of tax 
laws. 

The fact that the data have been drawn from returns 
which have not been audited is of even greater impor- 
tance for those high income returns which are nontax- 
able. Almost any audit changes would make such 
returns taxable. Even where the tax consequences 
were minor, such returns would be reclassified from 
nontaxable to taxable, thereby changing the counts of 
nontaxable returns. 

Numbers of High Income Tax Returns 

For 1981, the number of tax returns with incomes of 
$200,000 or more ranged from 127,768 to 186,890 de- 
pending on the income concept. These numbers repre- 
sent from thirteen one-hundredths of one-percent (0.13 
percent) to twenty one-hundredths of one-percent (0.20 
percent) of all tax returns filed. Although the total 
number of tax returns filed increased by only two per- 
cent between 1980 and 1981, the number of high income 
returns increased by 17 percent to 18 percent. 

Of all high income returns, only 188 to 363 were 
nontaxable, even if only income taxes paid to the 
United States are included. Even though nontaxable 
high income returns represent only a very small pro- 
portion (0.15 percent to 0.19 percent) of all high 
income returns, both their total number and their 
proportion increased substantially between 1980 and 
1981. As measured by expanded incom , high income, 
nontaxable returns increased by 5A percent from 198 
returns (0.13 percent of the total) for 1980 to 304 
returns (0.17 percent of the total) for 1981. As 
measured by AG I, nontaxable returns increased by 58 
percent from 143 returns (0.12 percent of the total) 
for 1980 to 226 returns (0.16 percent of the total) 
for 1981. 

If nontaxability is measured by worldwide income 
tax liabilities, only 54 to 156 returns were not 
subject to tax. Thus, treating Foreign Tax Credits 
as if they represent tax payments reduces the number 
of nontaxable high income tax returns by between 57 
percent and 71 percent. Between 1980 and 1981, the 
number of such returns as measured by expanded income 
remained the same. However, as measured by AG I, the 
number of nontaxable returns increased by 41 percent 
from 56 to 79. 

Using expanded income, there were 175,092 high 
income returns. Also, 304 returns, or 0.17 percent, 
showed no U.S. income tax liability, but only 114 
returns, or 0.07 percent, showed no worldwide Income 
tax liability. 

Using AGI, there were 138,136 high income returns. 
Two hundred twenty six returns, or 0.16 percent, 
showed no U.S. income tax liability, but only 79, or 
0.06 percent, showed no worldwide income tax 
liability. 



Individual Retums/1981 



143 



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ID inf^o>r^i- OiOi o>oo coco lO-^-V-^ (DCO 

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CM — — O) CM_ en co_ co^ tM_ »--_ — O) cm ^ O) 

r-'r-"r-" (o"r>-" r-" O)' r-* co' — — r-' r-'co' 

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Individual Returns/ 1981 



145 



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V 

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(D »- to m »- in O) in in oiacor^tD 
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t-CO 


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•^ o X 2 = 
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146 



Individual Returns/1981 



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m or-co(J>^ cgo> o o -v cocm r»- i m p^ r^ co 

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1^ cocoeo ■* * ojcomoco r^ o toKr^ .- .- to i oj-»- (D<» 

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1^ tor- 
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^ 00 CM to r- 
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toco 

25 


meo CO 

SS2 


CMI^ 


8 


sS 




ss 


f^ OJh- 
cof^m 
CMr^o 


r^ (O m mm 
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00 

CO 


r^ r- r- 
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3 


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i3l 
M n t. 



Individual Returns/ 1981 



147 



Table 5.3— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Number of 
Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect 

TAN figures are estimates based on samplesl 



Item with secofid largest tax effect 



Number of 



Percent of 
lota] 



Interest paid deduction 



Number of 
returns 



Percent of 
total 



Item with the largest tax effect 



Taxes paid deduction 



Number of 
returns 



Percent ol 
total 



Contributions deduction 



Numt}ef of 
returns 



Percent of 
total 



Medical and dental 
expense deduction 



Number of 
returns 



Percent of 
total 



Returns With Total Income Tax 
Return with adiinted grot* Income 
$200,000 or more 
TotiU 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft toss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Return* mrtth expanded Inconie 
$200,000 or RiO(« 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or tt>eft loss deduction 

Miscellarwoos deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

No secoTKJ largest item 

Returns Without Total Income Tax 
Returns with adjusted gross Income 
$200,000 or more 
Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jotjs credit 

No second largest item 

Rttum* with expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft toss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

No secoTKl largest item 

Footnote{s) at end of table. 



(2) 



(6) 



(8) 



137,010 

•36,282 

45,461 

31.520 

1,360 

598 

11,902 

1,216 

6,965 

420 

II 



174,7$$ 

30.916 

26,849 

54,017 

4,366 

1,636 

35.336 

1.595 

16.850 

2.046 

1,174 



22« 

113 
36 
27 

4 
16 
5 

7 
3 
12 



304 

29 
166 

32 

•13 

2 

24 



100.0 

•26.3 
33.0 
22.9 
1.0 
0.4 
8.6 
0.9 
6.5 
0.3 
0.1 



100.0 

17.7 
15.4 
30.9 
2.5 
0.9 
20.2 
0.9 
9.6 
1.2 
0.7 



100.0 
50.0 
15.9 
11.9 

1.8 
6.4 
2.2 
3.1 
1.3 
5.3 



100.0 

9.5 
54.6 
10.5 
•4.3 
0.7 
7.9 



37,$7$ 

24,929 

6,498 

135 

173 

2.646 

419 

2,937 

32 

107 



4«,$2« 

9,849 
20.794 

512 

426 
8.734 

205 
4,943 

318 
1.044 



27.4 

65.8 
17.2 
0.4 
0.5 
7.0 
1.1 
7.8 
0.1 
0.3 



26.7 

21.0 

44.4 
1.1 
0.9 

13.7 
0.4 

10.6 
0.7 
2.2 



15.0 

29.4 
14.7 

5.9 
23.5 
14.7 



47.0 

55.2 
10.5 
0.7 
0.7 
7.7 



60,625 
25.390 

22,877 
848 
281 

6,504 
518 

4.066 
141 



56,272 

10,004 

21,977 

1.665 

647 

14.093 

487 

6.597 

793 



0.7 



43.9 

41.9 

37.7 
1.4 
0.5 

10.7 
0.9 
6.7 
0.2 



32.1 

17.8 

39.1 
3.0 
1.1 

25.0 
0.9 

11.7 
1.4 



5.7 

30.8 



38.5 
77 



13.4 

24.4 

31.7 

•26.6 

2.4 

12.2 

2.4 



24,103 

5,252 
14.662 

309 

70 

2,136 

146 

1.514 

•9 

•5 



39,106 

13,603 
7.606 

1.636 

359 

10,253 

643 

4,263 
720 
•23 



17.4 
21.8 



1.3 
0.3 
8.9 
0.6 
6.3 
•() 
•() 



22.3 

34.8 
19.4 

4.2 

0.9 
26.2 

1.6 
10.9 

1.8 
•0.1 



2.6 

33.3 
33.3 



13.1 

25.0 
■55.0 

2.5 

175 



1,090 

114 
566 
120 

•26 

219 

2 

•40 

•3 



2,356 

363 
569 
799 

•15 
546 
2 
•40 
•22 



0.7 

10.5 
51.9 
11.0 

•2.4 

20.1 

0.2 

•3.7 
•0.3 



1.3 

15.4 
24.2 
33.9 

•0.6 
23.2 
0.1 
•1.7 
•0.9 



0.$ 
50.0 



148 



Individual Returns/1981 



Table 5.3— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Number of 
Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect— Continued 

[All Ikiures are estima!esbg3gd.2ILSSgiE!S2] 



Item wtth MC«nd largest lax effect 



Nat casualty or ttieft 
loss deduction 



Number of 



Percent of 
total 



Item wttrt ttie largest tax effect— Continued 



Miscellaneous deductions 



Numtier of 
returns 



Percent ol 
total 



Foreign tax credit 



Number of 
returns 



Pereent of 
total 



Investment credit 



Number of 
returns 



Percent of 
total 



Number of 
returns 



Percent ol 
total 



(11) 



(15) 



(16) 



(20) 



Retums With Total Income Tax 

Returns with adlinttd grot* Inconw 

$200,000 or mora 

Total 

IntsresI paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or tfieft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns wlUi expsnded Incomo 
1200,000 or mora 

Totil 

Interest paid deduction 

Taxes paid deduction 

Contributions dedtiction 

Medical and dental expense deduction 

Net casually or ttieft loss deduction 

Miscellaneous dedtictions 

Foreign tax credit 

Investment crerjft 

Jobs credit 

No second largest item 

Returns Without Total Income Tax 
Rtturm wtth •d|iittMl gron Income 

$200,000 or mora 

Total 

Interest paid deduction 

Taxes paid deduction 

Conbibulions deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Irtvestment credit 

Jobs credit 

No second largest item 

Return* with MpaixM income 

$200,000 or mora 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or tt>eft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jot)s credit 

No second laroest item 



39« 

120 
177 



•28 



749 

183 

174 

210 

•5 



0,2 

30.3 
44.7 
17.2 



0.8 
•7.1 



0.4 

24.4 
232 
28.0 
•0.7 

13.4 

101 

ai 



8.6 

40.0 
48.7 
13.3 



0.9 

33.3 



33.3 
33.3 



4,013 

1.064 

1.916 

666 

45 

•7 

•29 
285 

1 



15,870 
3.6SB 
4.442 
6.090 
301 
75 

167 

820 

76 

1 



2.9 

26.5 
47.7 
16.6 
1.1 
•0.2 

•0.7 
7.1 




8.9 

23.6 
28.3 
38.9 
1.9 
0.5 

1.1 
5.2 
0.5 




2.2 

40.0 



4.6 

50.0 
28.6 
21.4 



2,166 

1.242 

448 

179 

•4 

2 

177 



1,473 
266 
380 
322 
1 
•23 
405 



140 

96 
12 
12 



1.S 

57.3 
20.7 
8.3 
•0.2 
01 
8.2 

3.0 
•1.1 
•1.2 



0.$ 

18.1 
25.8 
21.9 
Ol 
•1.8 
27.5 

4.7 
•0.4 
01 



61.9 

66.6 
8.6 
8.6 

1.4 
4.3 



1.4 
7.1 



•1«.4 
•100.0 



7,3(5 

2.934 

2.738 

1.081 

•19 

•39 

214 

102 

211 
•47 



11,777 

2.559 

3.760 

3.695 

236 

91 
1.176 

91 

112 
•37 



5.3 

39.7 
37.1 
14.6 
•0.3 
•0.5 
2.9 
1.4 

2.9 
•0.6 



6.7 

21.7 
32.1 
31.4 
2.0 
0.8 
10.0 
08 

1.0 
•0.3 



4.4 

20,0 
400 
4O0 



1.6 

20.0 
60.0 
20.0 



254 

166 
•25 
•31 



SS9 

240 
49 
130 
•10 



0.1 
65.4 



0.4 
11.4 

o.e 

0.3 
42.9 

8.8 
23.3 
•1.8 

•5.2 

7.5 

•10.6 



0.4 

100.0 



0.6 

50.0 
50.0 



( ILess than 05 percent 

Estimate snould be used witti caution because of ttie small number of sample retums on wtiich it is tiaaed. 
NOTE: Detail may not add to total because of rounding. 



Individual Return8/1981 



149 



Table 5.4— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Number of Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect 

[All fJQures are estimates based on samples] 



nem wtth second largest tax effect 



Number of 
returns 



Percent 
of total 



Interest paid deduction 



Number of 
returns 



Percent of 
total 



Item with the largest tax effect 



Taxes paid deduction 



Number ol 
returns 



Percent of 
total 



Contributions deduction 



Number of 
returns 



Percent of 
total 



Medical and dental 
expefwe deduction 



Number of 
returrts 



Percent of 
total 



(2) 



(6) 



(9) 



Returns With IModlfled Total 
Income Tax 

R«tumt wtth adjusted groM Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contrft>utk>ns deduction 

Medical and dental expense deduction .... 

Net casuatty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns wttti expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

ContiitMJtions deduction 

Medical and dental expense deduction .... 

Net casuafty or tf>eft loss deduction 

Miscellarveous deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Retumt Without Modified Total 

Income Tax 

Returns wtth adjusted gross Income 

$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

ContiitMftiorts deduction 

MedicctI arxl dental expense deduction .... 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jotjs credit 

No second largest Item 

Returns wtth expwtded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contibutions deduction 

Medical and dental expense deduction .... 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

No secor>d largest item 

Footnote(B) at end of table. 



136,057 
35,631 
46,316 
31,972 

1,362 

625 

12,556 

6,966 
407 
198 



174,978 

30,658 
26.501 
55.063 

4.666 

1,< 
35,852 

'17,103 
2,055 
1,187 



114 

15 
35 
16 
"12 



100.0 


39^56 


25.e 


— 


33.5 


25,967 


23.2 


6,737 


1.0 


137 


0,5 


198 


9.1 


3,075 


6.S 


2,965 


0.3 


33 


0.1 


144 


100.0 


46,226 


17.6 





15.1 


9.243 


31.5 


20,979 


2/ 


512 


1,0 


455 


20.5 


8.631 


•9.8 


5.004 


1.2 


324 


0.7 


1,078 



100.0 
20.3 
29.1 
19.0 

2.5 
16.5 



100.0 

13.2 
30.7 
15.8 
•10.5 



6.1 



29 



28.4 


61,085 


— 


25.722 


66.1 


— 


17.2 


23,207 


03 


851 


0,5 


283 


7.8 


6,765 


7.6 


4,114 


0.1 


143 


0.4 


— 


26.4 


57,339 


— 


9,959 


?0,0 


— 


45.4 


22,757 


1.1 


1,798 


1,0 


673 


18.7 


14,670 


10.8 


6,676 


0.7 


796 


2.3 


10 



36.7 



34.5 
17.2 



6.9 
27.6 



10.3 
3.4 



16.7 
19.0 



44.2 


24,295 


42.1 


5.317 


— 


14.781 


38.0 


— 


1.4 


310 


0.5 


72 


11.1 


2.277 


6.7 


1.524 


0.2 


•9 


— 


•5 


32.7 


39,499 


1/.4 


13.752 


— 


•7,771 


39,7 





3.1 


1,757 


1.2 


378 


25.6 


10,690 


11.6 


4,406 


1.4 


722 


— 


•23 



16.4 

30.8 



38.5 
7.7 



2S.4 
24.1 



27.6 
•37.9 



17.6 

21.9 
60.8 

1.3 
0.3 
9.4 



•ii 



22.5 

34.8 
•19.7 

4.4 

1.0 

27.1 

11.2 
1.8 
•0.1 



6.3 

20.0 
40.0 



25.4 

13.8 
•72.4 

3.4 

10.3 



1,094 

114 
567 
120 

•26 
220 

•40 
•7 



2,337 

365 
573 
798 

•15 
547 

•20 
•19 



0.7 

10.4 
51.8 
11.0 

•2.4 
20.1 

•3.7 
•0.6 



1.3 

15.6 
24.5 
34.1 

•0.6 
23.4 

•0.9 
•0.8 



2.5 
50.0 



150 



Individual Returns/1981 



Table S.4— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Number of Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second Largest Tax Effect— Continued 

[All fiaufes are estifnalasbased on samples! 



Item with aecoftd largest tax effect 



Itetn wrtfi tf>e lafgeal tax effect— Contmued 



Net casualty or t^eft 
lOfls deduction 



Number of 
returrts 



Percent 
of total 



Miscellaneous deductkxts 



Number of 
returns 



Percent of 
total 



Foreign tax credit 



Number of 
returns 



Percent of 
total 



Investment crerfit 



Number or 
returns 



Percent of 
total 



Number of 
returns 



Percent of 
total 



(tZ) 



(H) 



(1?) 



(20) 



Returns With Modified Total 

Income Tax 

Return* with idlueted groe* Incoim 

$200,000 or mora 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns turtttt •xpanded Incotm 
$200,000 or mora 

Total 

Interest paid deduction 

Taxes paid deduction 

Contnbutlons deduction 

Medical and dental expense deduction 

Net casualty or tfwft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

No second largest item 

Returns Without Modified Total 
Income Tax 

Rttums «rtth ad|u*t«d grot* incoma 

$200,000 or mora 

Total 

Interest paid deduction 

Taxes paid deduction 

Contnbutlons deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign lax credit 

Investment credit 

Jotis credit 

No second largest item 

Ratuni* wmi axpafMM Inconw 

$200,000 or mora 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or tt^eft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

Jobs credit 

J second laroest item 



400 

120 
178 



5 
•28 



775 

184 

199 

210 

•6 



M 

30.0 
44.S 
17.3 



0.4 

23.7 
25.7 
27.1 
•0.8 

12.8 

9.8 
0.1 



IS.* 

40.0 

46.7 

() 



■4,1»6 

1,141 

2,018 

698 

45 
•7 



16,455 

3.813 

4,812 

6.443 

347 

81 



879 
78 
2 



•3.0 

27.2 
48.1 
16.6 
1.1 
•0.2 



$.4 

23.2 

29.2 

39.2 

2.1 

0.5 



5.3 
0.5 




6.3 

40.0 



7.0 

37.5 
50.0 
12.5 



7,452 

3.027 

2.781 

1,110 

•19 

•39 

215 



214 
•47 



11,7S6 

2,562 
3,849 
3,745 
236 
91 
1,185 



115 

•15 



No a 



S.4 

40.6 
37.3 
14.9 
•0.3 
•0.5 
2.9 



2.9 
•0.6 



6.7 

21.7 
32.6 
31.7 
2.0 
0.8 
10.0 



1.0 
•0.1 



11 J 

22.2 
33.3 
44.4 



4J 

20.0 
60.0 
20.0 



279 

190 
26 
•31 



S4» 

223 
54 

131 
•10 



OJ 

88.1 

9.3 

•11.1 



0.4 
10.4 
0.7 

OJ 

40.6 

0.8 

23.9 

•1.8 

5.5 

7.7 

•10.7 



100.0 



I ILess than 0.05 percent 

Estimate should tie used with cai/tion because of ttie srr^l number ol sample returr^ on wtW:h it is based 
r40TE Detail may not add to total because of rounding 



Individual Returns/1981 



151 



Table 5.5— Returns Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Itemized Deductions as a 
Percent of income 

[All tiqures are estimates based on samples! ^^^^^ 



Type of deduction or credit 



Returns witti adjusted gross income $200,000 or more 



No deduction 
or credit 



10% 
under 
20% 



20% 
under 
30% 



30% 
under 
40% 



40% 
under 
S0% 



50% 
under 
60% 



60% 
under 
70% 



70% 
under 
100% 



100% 
or more 



(6) 



Total itemized deductions 

Interest paid deduction: 

Total 

Investment interest per income concept. . 

Investment interest exceeding investment 

income per concept 



Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 
Net casualty or ttieft loss deduction . . 
Miscellaneous deductions 

Deduction equivalent of: 

Total credits 

Foreign tax credit 

Investment credit 

Jobs credit 



226 
226 



226 
226 
226 
226 
226 

226 
226 
226 
226 



66 
73 
145 
186 
87 

53 

79 

196 

224 



90 
103 



126 
128 
78 
21 
116 



t 
3 

t 

4 
t 

129 

125 

3 



Tax preferences excluded from adjusted 
gross income 



10 
4 



10 
t 





Returns with expanded income $200,000 or more 


Type of deduction or credit 


Total 


No deduction 
or credit 


Under 10% 


10% 
under 
20% 


20% 
under 
30% 


30% 
under 


40% 

under 
50% 


50% 
under 
60% 


60% 
under 
70% 


70% 
under 
100% 


100% 
or more 




(12) 


(13) 


(141 


(15) 


(16) 


(17) 


(16) 


(19) 


(20) 


(21) 


(22) 




304 

304 
304 

304 

304 
304 
304 
304 
304 

304 
304 
304 
304 

304 


83 

153 
106 

262 

91 

98 

153 

270 

140 

64 
114 
270 
302 

25 


72 

77 
154 

29 

182 
187 
147 
15 
146 

4 
2 
7 
2 

142 


90 

57 
31 

3 

14 
9 
2 
3 
9 

67 
54 
14 

7 


4 

4 
3 

3 
5 

3 

1 

3 
2 

4 


2 

3 
5 

2 
1 
4 

2 

7 
4 
3 

2 


5 

4 

2 

1 
1 

1 

7 
4 
3 

5 


4 

1 

1 
1 

1 

8 
5 
3 

5 


2 
1 

1 

1 
1 

5 
3 
2 

57 


9 

3 
1 

3 

3 

2 
3 

1 

118 

115 

2 

31 


33 


Interest paid deduction: 


2 


Investment interest per income concept. . . 
Investment interest exceeding investment 


1 
1 




7 






Medical and dental expense deduction .... 
Net casualty or theft loss deduction 


12 
2 


Deduction equivalent of: 


1 




1 












Tax preferences excluded from adjusted 
gross income 


26 



'Estimate should be used with caution because of the small number of sample returns on which it is based. 

tData deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in the appropnale totals, 



Table 5.6— Returns Without Modified Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Itemized 
Deductions as a Percent of Income 

[All figures are estimates baseij on samples] , , 



Type ol deduction or credit 



No 
deduction 
or credit 



Returns with adjusted gross income $200.000 or more 



10% 
under 
20% 



20% 
under 

30% 



30% 

under 
40% 



40% 
under 
50% 



50% 
urrder 
60% 



60% 
under 
70% 



70% 
under 
100% 



100% 
or more 



Total itemized deductions 

Interest paid deduction: 

Total 

Investment interest per income concept. , 

Investment interest exceeding investment 

income per concept 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction . . . 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Deduction equivalent of: 

Total credits 

Foreign tax credit 

Investment credit 

Jobs credit 



Tax preferences excluded from adjusted 
gross income 



10 
4 



10 
t 





Returns with expanded income $200,000 or more 


Type of deduction or credit 


Total 


No 
deduction 
or credit 


Under 10% 


10% 
under 
20% 


20% 
under 
30% 


30% 
under 
40% 


40% 
under 
50% 


50% 
under 
60% 


60% 
under 
70% 


70% 
under 
100% 


100% 
or more 




(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 




114 

114 
114 

114 

114 
114 
114 
114 
114 

114 
114 
114 
114 

114 


23 

71 
30 

99 

25 
28 
58 
91 
61 

84 
114 

84 
112 

2 


17 

28 
47 

4 

65 
70 
52 
5 
38 

3 

4 
2 

41 


21 

1 
27 

2 

8 
7 
2 
2 
6 

13 
14 

5 


2 

2 

2 

2 

4 
3 

1 
1 

3 


2 

3 
4 

2 

1 
4 

2 

3 
3 

1 


2 

3 
2 

1 

1 

1 

3 
3 

2 


4 

1 
1 

1 

3 
3 

2 


2 

1 

1 
1 

2 
2 

1 


8 

3 
1 

3 
3 

2 

3 

1 

2 

1 

31 


33 


Interest paid deduction: 

Total 


2 


Investment interest per income concept. , . 
Investment interest exceeding investment 


1 
1 




7 






Medical and dental expense deduction .... 
Net casualty or theft loss deduction 


12 
2 


Deduction equivalent of: 














Jobs credit 

Tax preferences excluded from adjusted 
_aross income ... ,„ . 


26 



'Estimate should be used with caution because of the small number of sample returns on which it <s based. 

tData deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in the appropriate totals. 



152 



Individual Returns/ 1981 



Table 5.7— Returns With and Without Total Income Tax: Number of Returns and Percents Classified by Effective Tax Rate and by Size 
of Income Under Aiternatlve Concepts 

lAII fiaures are estimates based on sannplesl 



Effactive tax rate 



Size 01 adjusted groaa Income 



Under 

tso.ooo 



$50,000 

under 

$100.000 



$100,000 

under 
$200.000 



$200,000 
or mor« 



Sjze of expanded income 



Under 
$50,000 



$50,000 

under 

$100.000 



$100,000 

under 
$200.000 



$200,000 

or more 



Returns without total Income tax 

Numljer of returns 

Percent of total 



Returns with total income tax 

Number of returns 

Percent of total 

Effective tax rate 
Under 5 percent 

Numtwr of returns 

Percent of total 



5 under 10 percent 
Number of returns. 
Percent of total . . 

10 under 15 percent 
Number of returns. 
Percent of total . . 

15 under 20 percent 
Number of retums. 
Percent of total . . 

20 under 25 percent 
Number of retums. 
Percent of total . . 

25 under 30 percent 
Number of retums. 
Percent of total . . 

30 under 35 percent 
Number of retums. 
Percent of total , . 

35 under 40 percent 
Number of retums. 
Percent of total . . 

40 under 45 percent 
Number of retums. 
Percent of total . . 



45 under 50 percent 
Number of retums. . 
Percent of total . . . 

50 under 60 percent 
Numt)er of retums. . 
Percent of total . . . 

60 under 70 percent 
Number of retums. . 
Percent of total . . . 

70 under 80 percent 
Number of returns. , 
Percent of total . . . 

80 percent or more: 
Number of retums. . 
Percent of total - ■ 



(2) 



(3) 



(4) 



(7) 



17.135.718 
18.0 



78,260.405 
82.0 



t1.830.B95 
12.4 



19,026,648 

19.9 



25.012,478 
26.2 



14.789.909 
15.5 



5,170.840 
5.4 



1,485.454 
1.6 



538.068 
0.6 



230,498 
0.2 



98,301 
0.1 



40,103 




24.409 




7,472 
() 



1,265 
() 



«1,2««,7S1 



17.116.209 
18.7 



74,182,542 
81.3 



11.771.809 
12.9 



18.947,109 
20.8 



24,795,879 
27.2 



14.094.650 
15.4 



3.940.671 

4.3 



541.950 
06 



61.380 
0. 



7,086 
( 



6,474 
( 



2,975 



3,863 
( 



4,798 
( 



703 

( 



3.195 



3,442,720 

17.571 
0.5 



3,425,149 
99.5 



68,159 
2.0 



199,769 
5.8 



668.285 
19.4 



1.183,290 
34.4 



847,239 
24.6 



323.768 
9.4 



69,165 
2.0 



12,684 
0.4 



2,205 
0.1 



1,410 




114 




S16,S1« 



1,712 
0.3 



514,804 
99.7 



9,023 
1.7 



8,710 

1.7 



13.995 
27 



22.800 
4.4 



41.386 
8.0 



87,457 
16.9 



137,754 
26.7 



126,709 
24.5 



47,337 
92 



14,511 
2.8 



4,257 
0.8 



321 



384 

0.1 



206 

() 



275 
0.1 



i3a,i3« 



226 

0.2 



137.910 
99.8 



1,522 
1.1 



2.670 
19 



2.835 

2.1 



4.174 
3.0 



5.493 
4.0 



8.808 
6.4 



16,166 
11.0 



27,538 
19.9 



31.806 
23.0 



20,412 
14.8 



14,879 
10." 



2,191 

1.6 



242 
0.2 



174 
0.1 



»S,3M,123 



17,135,718 
18.0 



78,260,405 
82.0 



12.031,054 
12.6 



19,312,542 
20.2 



25.021,060 
26.2 



14.619,238 
15.3 



5.061.419 
5.3 



1.403.826 
1.5 



491,797 
0.5 



199,195 
0.2 



77.479 
0.1 



25,624 




12.574 




3.23S 




•1,09«,77« 



73.979,880 
81.2 



11.958,776 
13.1 



19.169.567 
21.0 



24,711,992 
27.1 



13,833,941 
15.2 



3.766,603 
41 



483,267 
0.5 



55.653 
Ol 



7.757 




4.160 




1.275 




3,246 




2,367 




3,SS«,2»4 



16,984 
0.5 



3,542,310 
99.5 



81.771 
1.7 



118,849 
3.3 



255.521 
7.2 



719.473 
20.2 



1.215.711 
34.2 



825.087 
23.2 



277.891 
7.8 



56.653 
1.6 



9.405 
0.3 



•1.039 
•() 



•600 

•() 



•298 
•() 



1.335 

LL 



1,258 

i. 



1,532 
0.3 



563,427 
99.7 



9,007 
1.6 



18.939 
3.4 



43.708 
7.7 



41.428 
7.3 



58.250 
10.3 



99,234 
17.6 



137.426 
24.3 

107.071 
19.0 

36.742 
6.5 

•9.333 

"1.7 

•2.090 
•0.4 

•132 
•() 

1 
() 

66 
Li 



(10) 



175,0*2 



304 
0.2 



1,500 
09 



5,187 
3.0 



9,839 
5.6 



24,396 
13.9 



20,855 

11.9 



16,238 
9.3 



20,827 
11.9 



27,714 
15.8 



27,172 
15.5 



13.977 
8.0 

6.638 
3.8 

438 
03 

5 
() 

2 

a 



( jLess man OS percent 

^Estimate should be used wrtti caution because of the amtti number of sampte retums on which it ts based. 

NOTE: Detail may not add to total because of rounding. 



Individual Returns/1981 



153 



Table 5.8— Returns With and Without Modified Total Income Tax: Number of Returns and Percents Classified by Effective Tax Rate and 
by Size of Income Under Alternative Concepts 

f All figures are estimates based on samples! 



EHectve tax rate 



Size of adjusted gross income 



Under 
$50,000 



$50,000 

under 

$100.000 



$100,000 

under 
$200,000 



$200,000 
or more 



Size of expanded income 



Under 
$50,000 



$50,000 

under 

$100,000 



$100,000 

under 
$200.000 



$200,000 
or more 



All return* 

Returns without modified total income tax 

Number of returns 

Percent of total 



Returns with modified total income tax 

Numtwr of returns 

Percent of total 

Effective tax rate 
Under 5 percent 

Numtwr of returns 

Percent of total 



5 under 1 percent 
Numtwr of returns. 
Percent of total . . 

founder 15 percent 
Number of returns. 
Percent of total ■ . . 

15 under 20 percent 
Number of returns. . 
Percent of total . . . 

20 under 25 percent 
Number of returns. . 
Percent of total . . . 

25 under 30 percent 
Number of returns. . 
Percent of total . . . 

30 under 35 percent 
Number of returns. . 
Percent of total . . . 

35 under 40 percent 
Number of returns. . 
Percent of total . . . 

40 under 45 percent 
Number of returns. . 
Percent of total . . . 



45 under 50 percent 
Number of returns. 
Percent of total . . 

50 under 60 percent 
Number of returns. 
Percent of total . . 

60 under 70 percent 
Number of returns. 
Percent of total . . 

70 under 80 percent 
Number of returns. 
Percent of total . . 

80 percent or more: 
Number of returns. 
Percent of total . . 



(1) 



(31 



(5) 



(7) 



(8) 



(9) 



95,396,123 



17,089,981 
17.9 



78.306,142 
82.1 



11.817,329 
12.4 



19.019.815 
19.9 



25,018.303 
26.2 



14,797,171 
15.5 



5,187,644 
5.4 



1.494.396 
1.6 



547.884 
0.6 



239.738 
0.3 



104.785 
0.1 



41.53 
( 



24.787 
( 



7.527 
( 



1,266 
( 



91,298,751 



17,075,108 
18.7 



74,223,643 
81.3 



11.769,288 
12.9 



18.946.526 
20.8 



24.805.985 
27.2 



14,107.305 
15.5 



3.959.242 
4.3 



542.423 
0.6 



63.300 
0.1 



7.066 




6.974 




2,974 




3,864 




4,798 




703 




3,195 
Q 



3,442,720 



13,948 
0.4 



3,428.772 
99.6 



39,783 
1.2 



63,372 
1.8 



196,892 
5.7 



663,687 
19.3 



1,183,380 
34.4 



856,998 
24.9 



331,874 
9.6 



74,992 
2.2 



13,644 
0.4 



2,206 
0.1 



1,410 




114 




321 
Q 



846 
0.2 



515,670 
99.8 



7,204 
1.4 



7,525 
1.5 



12.915 
2.5 



22,310 
4.3 



39.745 
7.7 



86.402 
16.7 



137.708 
26.7 



130.264 
25.2 



14,972 
2.9 



4,383 
0.8 



385 
0.1 



206 




275 
0.1 



138,136 



138,057 
99.9 



1,054 
0.8 



2,392 
1.7 



2,511 
1.8 



3,869 
2.8 



5,277 
3.8 



8,573 
6.2 



15,002 
10.9 



27,416 
1 



32,791 
23.7 



21.379 
15.5 



15,130 
11.0 



2,245 
1.6 



243 
0.2 



175 
0.1 



17,089.981 
17.9 



78.306.142 
82.1 



12.017.806 
12.6 



19.304.653 
20.2 



25.028.028 
26.2 



14.625,752 
15.3 



5,080,809 
5.3 



1,410.810 
1.5 



502.928 
0.5 



207.579 
0.2 



83.355 
0.1 



26.927 




12.866 




3,267 
() 



1,335 
Li 



91,096,778 



17.075.556 
18.7 



74.021.222 
81.3 



11,956.960 
13.1 



19,168,851 
21.0 



24.723.583 
27.1 



13.844.434 
15.2 



3.785.521 
4.2 



463.739 
0.5 



57.573 
0.1 



7,757 




4.640 




1.275 




3.246 




2.367 




1.258 

n 



3,559,294 



13.602 
0.4 



3.545.692 
99.6 



52.581 
1.5 



113,839 
3.2 



251,876 
7.1 



716.238 
20.1 



1,217,119 
34.2 



833,341 
23.4 



287,219 
8.1 



61,165 
1.7 



10,365 
0.3 



•1.039 
•() 



•600 



•298 
•() 



709 

0.1 



7,256 
1.3 



17,167 
3.0 



43,069 
7.6 



40,982 
7.3 



57,338 
10.1 



97.713 
17.3 



137.367 
24.3 



1 1 1 .057 
19.7 



40,134 

7.1 



•9,753 
1.7 



•2,215 
•0.4 



•132 
•() 



(10) 



175,092 

114 
0.1 



1,009 
0.6 



4,796 
2.7 



9,500 
5.4 



24,098 
13.8 



20,831 
11.9 



16.017 
9.1 



20.769 
11.9 



27.600 
15.8 



28.216 
16.1 



14,860 
8.5 



6,805 
3.9 



470 
0.3 

5 


2 



(ILess than 005 percent 

Estimate should be used with caiition becatise of the small number ol sample returns on which it is based. 
NOTE: Detail may not add to total because of rounding. 



Section 6 



1981 Forms and 
Instructions 



Contents 

Form 1040 and instructions, 156 

Form 1040A and instructions, 181 

Schedules A&B, Itemized Deductions and Interest and 

Dividend Income, 196 
Schedule D, Capital Gains and Losses, 197 
Schedule E, Supplemental Income Schedule, 198 
Schedule SE, Computation of Social Security 

Self-Employment Tax, 199 
Form 4726, Maximum Tax on Personal Service Income, 199 
Form 4798, Carryover of Pre-1970 Capital Losses, 200 
Form 5695, Residential Energy Credit, 201 



155 



156 



Individual Returns/1981 






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