� \pJNW  U"�{"�8B�  dMbP?_"*+�%�����1'�� MS Sans Serifns SerifUw1'�� MS Sans Serifns SerifUw1'�� MS Sans Serifns SerifUw1'�� MS Sans Serifns SerifUw1'�� MS Sans Serifns SerifUw1 x�Arial1 ��Arial1 x�Arial1 x�Arial��&�?'�?(�?)�?M b,,�"b,,�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm\(0\) ;\(0\); " "@*.@*.#,##0" ";\-#,##0" ";;@" "#,##0" ";\-#,##0" ";;@" "#,##0" ";;@" "0.0" "!0.0" ";;@" "#,##0" ";;@" "#,##0" ";;@" "#,##0" ";\-#,##0" ";@" " #,##0.0" ";;;@" "(%#,##0.0" ";;;@" "&##,##0.0" ";;;@" "$!#,##0.0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "**#,##0" ";;;@" "#,##0" ";;;@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -S C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C � ��C � ��C  � ��C  � ��C  � ��C  �C #�C  �C "�C <��C  �C  �C <C  (��C  (C  (��C "8��C 8��C 8��C "�C "�C 8C &8�C 8�C 8��C #�C �C  �C % �C ! �C $ �C * ,��C *#<��C *#<�C + ,��C +#<��C +#<�C , ,��C - ,��C -#<��C -#<�C ,#<��C ,#<�C . ,��C .#<��C .#<�C + ,��C - ,��C , ,��C . ,��C * ,��C +#<��C -#<��C ,#<��C .#<��C *#<��C <��C  ,��C #<��C  ,��C + �C  �C  �C - �C , #<��C + #<��C - #<��C . #<��C  ,�C 0 #<��C 3!�C �C  �C + ,��C  ,��C - ,��C , ,��C . ,��C * ,��C  �������������U} �}  �} $  U �l@� �/� �s� �%@n <c@  �@� ��@ ��@� ��@ ��@ ��@ �~@t �q�@ ���_ ��@ ��@ ��@ ��@ ��@G ��@ ��@ ��@ ��@ ��@ ��@ �@ �z� ��@T ��@ ��@ ��@ ��@+W#INDIVIDUAL INCOME TAX RETURNS, 1997ogTable 3.4--Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate!at Which Tax Was Computed_W(All figures are estimates based on samples--money amounts are in thousands of dollars)I%AClassified by the highest marginal rate at which tax was computed&&&&&&& &Tax rate classes'Modified taxable income(' Tax generated( 'Income tax after credits( ( Number of Adjusted'As a percentage of (!returns" gross income" At all rates"At marginal rate" At all rates"At marginal rate "Total Adjusted Modified   ! less deficit      ! gross income !taxable income~ �?~ @~ @~ @~ @~ @~ @~  @~ "@ # All returns H H H H H H    + All tax rates~ >2 I <�"A ?`eA @@vA Al�A~ AJZ AA~ BH@~ B@ X 10 percent~ Y �A~ Z�~ [8�;A~ \n'o~ ]BA~ ];A~ ]A~ ^n@~ ^P@15 percent (Form 8814)~ 23@~ K~ 6X@~ 5X@~ ;x@~ ;x@~ ;@ 0[1]~  /@ 15 percent~ 2Ra6�$A6q�A5yÓA~ ;�!~ ;b�!~ ;nf; ~ /@~  /@ 20 percent~ 2lg+A~ 6>P~ 6^�~ 5M ~ ;V1�~ ;,\A~ ;�~ /Ж@~  /@ 25 percent~ 2n@~ 6Z�9~ 6.l�~ 58~ ;2~ ;Xk A~ ;�1~ /@~  /@ 28 percent~ 2^�64A6]nA~ 5^ ]@~ ;"|-~ ;֒~ ;j,~ /,@~  /@"28 percent (capital gains)~ 22LA~ 6:NL~ 6�!K;~ 5r\J~ ;�2 ~ ;3~ ;� ~ /@~  /@ 31 percent~ 2EA~ 6+^~ 6L~ 5`I ~ ;�+{~ ;Jm~ ;T~ /3@~  /@ 36 percent~ 2:eG~ 6݊E~ 6&;~ 5�- ~ ;.[~ ;vX~ ;Vt*~ / @~  /,@ 39.6 percent~ 2~2*6 A6OA~ 56RE~ ;:z.~ ;js~ ;e�-~ /\@~  /@@ Form 8615~ 2A~ 6NĽ~ 6j&�~ 5�~ ;g)~ ;&~ ;F�(~ /@~  /t@!$Joint returns and returns3779<<<0 0*of surviving spouses3779<<<0 0+ All tax rates~ C_ DmAD@NAE~ Fh?}~ Gؘ@~  GD@ ) 10 percent~ 38�A~ J�)�~ 7l�-A~ 9~�:~ <@~ <`@~ <@~ 0l@~  0P@ 15 percent (Form 8814)~ 3s@~ Jj~ 7@~ 9@~ <X@~ <X@~ <v@ 0[1]~  0@  15 percent~ 3�:#JYA~ 7h}~ 9 {~ <�:�~ <��~ <�9d~ 0`@~  0Ж@  20 percent~ 3rA~ Jʨ�~ 7ʤ� ~ 9br~ <U�~ <�#J~ <u�~ 0 @~  0؝@  25 percent~ 3@~ 7V�~ 7ff�~ 9,T$A~ <�#A~ <(TA~ <`�"A~ 0@~  0@  �l@�!��@"��@#��@n$��@%��@�&��@'��@�(�u�)�-@*��@+��@t,��@@-��@_.��@/��@0 ��@1 ��@2 ��@G3 ��@4 ��@5 �v@6 �s�7 ��@8 ��@9 ��@: ��@; ��@T< ��@= ��@> ��@? ��@  28 percent~ 3~ 7ŽA 7kKA~ 9I�+~ <J~ <J\2 ~ <B̪~ 0@~ 0@ "!28 percent (capital gains)~ !3�*�~ !7�7;~ !7^Ж-~ !9>~ !<h@ ~ !<z�~ !<Β1 ~ !0/@~ ! 0@! " 31 percent~ "3v1e~ "7&ݶ@~ "74~ "9%~ "<z ~ "<�~ "<^ ~ "0؝@~ " 0@" # 36 percent~ #38~ #7�)9~ #726�0~ #9� ~ #<bQ ~ #<vN{~ #<c, ~ #07@~ # 0;@# $ 39.6 percent~ $3~ $$7LO/A~ $7F�8u~ $9&�.:~ $<R}A'~ $<\ ~ $<�&~ $0H@~ $ 0@@$ % Form 8615 %3- %7- %7- %9- %U- %U- %U- %0[1] % 0[1]% &$Separate returns of&3&7&7&9&<&<&<&0& 0& '*married persons'3'7'7'9'<'<'<'0' 0(+ All tax rates~ (C�~ (Dv~ (DR�3~ (EI~ (FmA~ (FVG#~ (FB�~ (G@@~ ( G@( L( L( L( L(M(N(N(N(N(N(N(N(N(N(N) 10 percent)3*7,021)7*133,899)7*13,198)9*13,198)<*1,319~ )<@)<*1,319~ )0�?~ ) 0$@ )  *15 percent (Form 8814) *Q� *R� *R� *P� *S� *S� *S� *0[1] * 0[1]+ 15 percent~ +3LS~ +7A~ +76.�~ +9�~ +<QAA~ +<�(�~ +<�~ +0!@~ + 0H@, 20 percent~ ,3@~ ,7N�<~ 1<A~ 1<J.A~ 104@~ 1 0T@2 39.6 percent~ 23@~ 27~�~ 27f~ 29zh[~ 2<_~ 2<~ 2<� S~ 20@~ 2 0x@3 Form 8615 3Q� 3R� 3R� 3P� 3S� 3S� 3S� 30[1] 3 0[1]4$Returns of heads434747494<4<4<404 05* of households535757595<5<5<505 06+ All tax rates~ 6CJM�~ 6D_O~ 6D2�+~ 6Eb~ 6FN-�~ 6FZS~ 6F^�~ 6G0@~ 6 G@7 10 percent~ 73@@~ 77yA~ 77P@~ 79P@~ 7<@~ 7<@~ 7<@~ 70d@~ 7 0@815 percent (Form 8814)83*6,89087*72,17587*5,87389*5,873 8<*883 8<*883 8<*424~ 80N@~ 8 0@9 15 percent~ 93oS~ 97*dV8~ 97>~ 99��~ 9<~ 9<v]�~ 9<~ 90@~ 9 0p@: 20 percent~ :3@@~ :7LA~ :7 UFA~ :9>O~ :<� ~ :<�A~ :<0�A~ :0@~ : 0Л@; 25 percent ;3*715;7*149,955;7*135,985;9*62,120;<*29,276;<*15,530;<*29,276~ ;03@~ ; 05@< 28 percent~ <3֬<~ <7j~ <7u� ~ <9�"�~ <<�'~ <<2G�~ <<�~ <0@@~ < 0@"=28 percent (capital gains)~ =30@~ =7�~ =7h~ =9HA~ =<1A~ =<@~ =<JJF~ =0.@~ = 03@> 31 percent~ >3 @~ >7:~ >7C~ >9�<~ ><N~ ><A~ ><N~ >0@~ > 0@? 36 percent~ ?3@~ ?7t�~ ?7ʟy~ ?9�3A~ ?<�>i~ ?<A~ ?<\�9A~ ?0H@~ ? 0T@@ ��@�A ��@B ��@C ��D ��@E ��@�F ��@G ��@�H ��@I ��@J ��@K ��@tL ��@@M ��@_N ��@O ��@P�p@Q��@R�r@GS�C@T�r@@ 39.6 percent~ @3@~ @76x~ @7>~ @9*�!~ @<�~ @<r~ @<�~ @0@~ @ 0T@A Form 8615 AQ- AR- AR- AP- AS- AS- AS- A0[1] A 0[1]!B$Returns of single personsB3B7B7B9B<B<B<B0B 0C+ All tax rates~ CCF� CD@�5ACD$DA~ CENgf~ CF��%~ CF6~ CF%~ CG@~ C G@D 10 percent~ D3A~ D7:�~ D7m.~ D9m.~ D<@~ D<`@~ D<H@~ D0q@~ D 0@E15 percent (Form 8814) E3� E7� E7� E9� E<� E<� E<� E0[1] E 0[1]F 15 percent~ F3B[�~ F7Zx~ F7rj+E~ F9C~ F<\ ~ F<�(0 ~ F<zG ~ F0!@~ F 0H@G 20 percent~ G3d1A~ G7+~ G7B�~ G9�~ G<~ G<i~ G<��~ G0@~ G 02@H 25 percent~ H3@~ H7~�:~ H7|)'A~ H9�A~ H<@�A~ H< @~ H<PnA~ H0@~ H 0@I 28 percent~ I3�~ I7:aK~ I7�1�;~ I9�h~ I<=D ~ I<�~ I<> ~ I0 @~ I 0`@"J28 percent (capital gains)~ J3(B/A~ J7x~ J7� ~ J9~ J<�1a~ J<*I~ J<6A_~ J0@~ J 0@K 31 percent~ K3@~ K7�~ K7�~ K9R~ K<JQ~ K<p~ K<~JH~ K0@~ K 0@L 36 percent~ L3A~ L7� ~ L7*e~ L92~ L<c~ L<@~ M 0@NT Form 8615~ N4A~ N8NĽ~ N8j&�~ N:�~ N=g)~ N=&~ N=F�(~ N1@~ N 1t@&O[1] Percentage not computed. O,O-O-O-O.O.O.�P{� Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals.nQf* Estimate should be used with caution due to the small number of sample returns on which it is based.?R7NOTE: Detail may not add to totals because of rounding.nSVfSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1997, Publication 1304 (Rev. 4-2000). T = �IX/f!> ����?�?�?�?mĺw,�VB,�V̺?\XT0|0<��0\XT|0|0ax\XT0Ļ�w08�w0@�Ļ@�h�UwU@�qq     ��" ������������������������������