�\pJames N. Willis D�� �o%,<ySRj�}�l�l�l�l�B�  dMbP?_"*+�%�����=x�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?M dX,�"dX,�?�?@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;[Red]#,##0 0;[Red]00.00;[Red]0.00 "*"#,##0#,##0;\-#,##0;\-\-;@�@"............................................................................................................................"�@"............................................................................................................................."#,##0;#,##0;\-\-;@!#,##0" ";\-#,##0" ";"-- ";@" "#,##0" ";#,##0" ";"-- ";@" "%"#,##0.0" ";\-#,##0.0" ";"-- ";@" "'$#,##0.00" ";\-#,##0.00" ";"-- ";@" " " "@ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -�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 *A ��C  8C "8�C "8C "8C "8�C 8�C "8�C 8�C 8�C 8��C 8�C  (C *"<C *"<C "8�C #"<��C #"<��C  ,�C ##<��C ##<��C  ,�C ##<��C ##<��C * ,�C  ,�C ##<�C ##<�C  �C 8��C 8�C �C 8�C "8�C 8��C  (C "�C  (��C  (��C ! �C # ,��C $ ,��C # ,��C ! �C # ,��C $ ,��C # ,��C $#<��C ! ,��C $#<�C !8C 8�C 8��C *"<��C *"<��C  8C ! �C ! �C ! <��C # ,�C $ ,�C  �C * ����������������� Normal_Sheet1���U} �#Sh} � Sh} � Sh} $ Sh} $ Sh} $ Sh � �l ,)� ,�� ,��  ,Z� ,�� ,�� ,q� ,�� ,Z� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,�� ,��%[Individual Income Tax Returnsb\ZTable 1a.--Short-Term and Long-Term Capital Gains and Losses, by Asset Type, Tax Year 1999�[All figures are estimates based on samples--number of transactions is in thousands, money amounts are in thousands of dollars] ,!$ All transactions!" 'P Gain transactions!!# Asset type$Number %Sales $Basis%Net gain$Number%Sales  $Basis &Gain#' (price'(or loss' (price')* +(1) +(2) +(3) +(4) +(5) +(6) +(7) ,(8)-......./ 0 Total 1.DA 1ff65GA 1ff^�A 1= �A 1׬h@ 133s}A 133~:A 2HmrA 3Corporate stock 4mIF@ 4 ڣA 4̬7A 4ףʟժA 4R^@ 4lc6A 4= 7++A 5̌RA# 3U.S. Government obligations 4@z�'@ 4)\fD4A 4 �#�01A 4:z @ 4 h�@ 4�A 4K EiA 577wK%A. 3&State and local government obligations 4,`�;@ 4333 ֚A 4)A 4ݵLw� 4XV�@ 4`RmzA 4ףpw5 yA 5"ui"L@4?5^)A4A`YȂA4� ʌpA4�*Hw@49VA4^ImA5"wA3 Livestock4~oӟ=@4YHA4m4P�%0A4ӼT9A4EdX�{@4��>CA4�0W�A5M>�=A3Timber4�!qY@4гY SDA4Q-�&A4�=A48dV@4*aCA4#~R!A5F>A3Involuntary conversions4mtQ@4kw�A4o�A4?@4(�>y>@4[_$t[ A4eN�@5��A#3Residential rental property4GZ*o�@4\A4~�zA4/�$ewA4$@4E~UA45^&A5X9�$�zA.3&Depreciable business personal property4T@4SEYaA4�jWA4jMc�"0A4MvQs@4�|\OA4B>� =A5H}�:A*3"Depreciable business real property4eX�@41DeA4V�6A4wb]mA4a�ͤ@47AsA4xtA5z�7oA3Farmland4jq\@4� hf`A4�0OA4yXu�>DA4K�!qV@4= {WA4lDA5&SNDA3 Other land4D�6@4(TqA4ΙyA4S-hA4}\*=@4d;ߡ|A4u�tlA5lkA3 Residences4D�$�r@4_̀A4#|A4ͪoWKLA4Ba@4T7EkA4jcA5:RA3Other assets [1]4WC�{t@4\_uA4 ףIA4d]Z`A4~@4fff_A4R�A5OMrA3Unidentifiable4#�@4Dl;SA4� vZA4�#XRQA4�7[w@4yk~A4mo@yA5p_~ vVA$3Pass-through gains or losses4�ձ@ 4N/A 4N/A4G{gA4W}h@ 4N/A 4N/A5�)璡A ,l�! ,��" ,��# ,��$ ,i�% ,��& ,Z�' ,��( ,��) ,��* ,��+ ,��, ,��- ,��. ,��/ ,��0 ,��1 ,��2 ,��3 ,��4 ,��5 ,��6 ,��7 ,��8 ,��9 ,��: ,��; ,��< ,��= ,��> ,}�? ,y�" 7Capital gain distributions 8kFߵ@ 8N/A 8N/A 8rhm�A 8kFߵ@ 8N/A 8N/A 9rhm�A!:!:!)/!R' Loss transactions!;!<!Q)!;!Transactions with no gain or loss!;"= Asset type">"$Number"%Sales  "$Basis "$Loss"$Number"?Sales  "&Basis#:#:#' #(price#'#'#'#@price #)$A$A $+(9) $+(10) $+(11) $+(12) $+(13) $,(14) $,(15)%B%B%C%C%C%C%C%D%D&E Total�.&E&F!Yz@&F33SWA&F̬OSA&G̪w�&F⪲�@&H ףA&HG�#A'ICorporate stock'I'J �5@'J\A'J�A'Kfff��'J9]@'L ףcwPA'LR��-DA#(IU.S. Government obligations(I(J!<�8~@(JX9FYw}A(Jl*!~A(K}г� �#�(Jh|@(L/�$VWA(L^IJA.)I&State and local government obligations)I)Jё\@)J�tA)Jz6A)KB`u�>�)Jve@)Ly�&A)Lfff A**I"Other bonds, notes, and debentures*I*JՕs@*J�p_A*J aA*KZd/�*JԚ�'p@*L�nA*L ,nA+IPut and call options+I+JDT@+JvAgA+J�(\|vA+K(e�+J6�>W[3T@+L�>+BA+Lt� rBA,IFutures contracts,I,JDe@,JBa0AA,Jŏ1[[A~ ,Kz�,JöE� �@,LX7,IA,LS�!VA2-I*Mutual funds, except tax-exempt bond funds-I-JT@-Jq A-Jh�A-K�c�-JzrK@-LbXbpA-LMbTLpA$.ITax-exempt bond mutual funds.I.JnA@.JX9�A.Jq= (A.KZd;?eE?�.JNǪ@.Lp=>nA.L`�-nAA/I9Partnership, S corporation, and estate or trust interests/I/J'†W@/JR�ٷfA/J�CrA/K5^�1[�/J��(f@/LF%uBSgQA/L?5^r'MQA0ILivestock0I0JW>f@0J��>A0JZ� A0Ka��0J�[Individual Income Tax Returns>>>>>>>>T?LTable 1b.--Short-Term Capital Gains and Losses, by Asset Type, Tax Year 1999????????@ ,l�A ,�� B ,Z�C ,��D ,��E ,q�F ,��G ,Z�H ,��I ,��J ,��K ,��L ,��M ,��N ,��O ,��P ,��Q ,��R ,��S ,��T ,��U ,��V ,��W ,��X ,��Y ,��Z ,��[ ,��\ ,��] ,��^ ,��_ ,���@[All figures are estimates based on samples--number of transactions is in thousands, money amounts are in thousands of dollars]@@@@@@@@AAAAAAAAABB 0BP( All transactionsB!B"B /BP' Gain transactionsB!B!C# Asset typeC$Number C%Sales C$BasisC%Net gainC$NumberC%Sales  C$Basis C&GainD#D' D(priceD'D(or lossD' D(priceD'D)E* E+(1) E+(2) E+(3) E+(4) E+(5) E+(6) E+(7) E,(8)F-FSFSFSFSFSFSFSFTG0 TotalG1�4c�~@G133SqOAG1333�AG1Pƨ#AG1'�;Q@G1fffFPQAG1ffB9SAG2)\�AH3Corporate stockH4Z/@H4YNAH4@z AH4A`�'yAH4\mb@H4 ףbAH4l�AH5̶*A#I3U.S. Government obligationsI4#G�}@I4p=MyØAI4Q0^˘AI4xz�I4�0_^Z@I4�+zAI4d;� zAI5�6� A.J3&State and local government obligationsJ4Ujy@J4+�AJ4AJ4sҬ&�J4߉Y/H@J4p=bCAJ4�jyHCAJ5�6X_@*K3"Other bonds, notes, and debenturesK4Z𢯠ar@K4�$I�0tAK4cHtAK4ͪK4 W@~ K4�.cK4_v�MAK5dX[EAL3Put and call optionsL4y#e@L4/b^AL4rhAL4O 9AL4mn� {T4MbX @T4$�ҡ@T4l`q@T5yt@#U3Residential rental propertyU4_Ahkh@U4333gAU4w|SfAU4oض(g�$AU4镲`@U4`vOZAU4DPWAU5=~o�,A.V3&Depreciable business personal propertyV4ϛQe@V4*:p:AV4PΑ�7AV4uAV4x�=\rR@V4oض�*AV4333Y2AV5�)W�A*W3"Depreciable business real propertyW4$0L@W4tFJuXAW4OT?WAW4:̗AW4l�, PWB@W4�!GAW4�8�%CAW5'0AX3FarmlandX4�h"@X4؁sFzAX4PR�AX4~5@X4%e� @X4QrAX4� AX5^)��@Y3 Other landY4v�!P@Y4†_D FAY4f�<�8AY4h�AY4� XI@Y4K�4AY4h.AY5dljAZ3 ResidencesZ4ni5$a6@Z4( yDAZ4X9EAZ4?W[uP@Z4\�*@Z4wk2�AZ4\riAZ5�Q@[3Other assets [1][4r.O@[4= ר$bA[4QOA[4 {�8�[4�1q@[4= W�1A[4#c�A[5鷯gRA\3Unidentifiable\4@Ȍv@\4�n~A\4} ~A\4t{�A\4rPLrj@\4ףpuA\4'1tA\5fff֪�2A$]7Pass-through gains or losses]8d@z7@ ]8N/A ]8N/A]8�/yNiA]8%]3R@ ]8N/A ]8N/A]9d;٧rA^:^:^)4^R, Loss transactions^;^<^Q)^;!Transactions with no gain or loss^;_= Asset type_>_$Number_%Sales  _$Basis _$Loss_$Number_?Sales  _&Basis` ,l�a ,i�b ,��c ,Z�d ,��e ,��f ,��g ,��h ,��i ,��j ,��k ,��l ,��m ,��n ,��o ,��p ,��q ,��r ,��s ,��t ,��u ,��v ,��w ,��x ,��y ,��z ,}�{ ,y�| ,��} ,�� ~ ,Z� ,��`:`:`' `(price`'`'`'`@price `)aUaU a+(9) a+(10) a+(11) a+(12) a+(13) a,(14) a,(15)bBbBbCbCbCbCbCbDbDcV Total�.cVcF�a@cFQAcF�<%AcGN�cFԕ@cH�(\�4iAcHQ8vYAdWCorporate stockdWdJ&O=@dJG{dAdJףP� ~AdK`kdJ3d@dLzڷAdLzZA#eWU.S. Government obligationseWeJP}:7h@eJˡEB�,uAeJ�(\uAeK;O��eJ̯dd@eL~jc1~AeL�PqA.fW&State and local government obligationsfWfJϠ�m@fJ^mAfJ�/oAfK�_l(�fJ�"�-�.]@fL^I�qAfLbX!~qA*gW"Other bonds, notes, and debenturesgWgJTR'qa@gJd@�1OAgJ�HPAgK؁sFk�gJՐ�N@gLT\hAgLM"hAhWPut and call optionshWhJ�&k�#@hJ'\eAhJNbTwuAhK�9d�hJP@hLz6J@AhL�JW@AiWFutures contractsiWiJm�c@iJjM�.2AiJWAiK� XR�iJٔ+%@iLY�ݸAiL9jE�A2jW*Mutual funds, except tax-exempt bond fundsjWjJ/�>:e˯@jJ(CAjJ ף�_AjK9L�jJ@x @jLl�gAjL�;fA$kWTax-exempt bond mutual fundskWkJ}8繆@kJJ LhAkJGhAkKpΈ�kJMƕv@kL�%bAkL�H2bAAlW9Partnership, S corporation, and estate or trust interestslWlJ|~o@lJJ*hMAlJe\WAlK97A�lJJvlB@lL[tl&AlL3f�%AmWLivestock�.mWmJUV@mJ@mJZAmK�H�:w�mJu�@mL%el[@mLFB[][@nWTimber�.nWnJAH0[�?nJ�.@nJ�}"UE@nKՐnJx�@nL;pΈD@nLܝ5�2@oWInvoluntary conversionsoWoJCl�-@oJʡ]m@oJP�2�oKC4: � o4*[2]o5*4,667o5*4,667#pWResidential rental propertypWpJ�C@pJ`r�9KApJ� ,LMApKBfU)��pJ�?i6@pL0LJ=ApLTR'P*�:A.qW&Depreciable business personal propertyqWqJ@zMP@qJ%̴'PAqJ%կ�#AqK�,Cq��qJkC?@qL#?iAqL|\FA*rW"Depreciable business real propertyrWrJbE ,@rJȘGArJ�=KHArKb�rJWL�@rLs4zArL^�$zAsWFarmland�..sWs4Pkw?s4*�3=�@s4A@sMHV� s4*[2]s5*2,600s5*2,600tWOther land�tWt4Wx@t4l[Y@t4ѣAtMI�+t4ղH�%@t5nb5At5� * AuW ResidencesuWuJT�@uJĕ"AuJMٶWd#AuKdz|�uJ5l�/2'@uL�{�:;AuLTw>AvWOther assets [1]vWvJSW>s@vJ�ZDAvJZd AvK{�/GX�vJaۢ�h@vLGkAvL~vjAwWUnidentifiablewWwJ/Q�5`@wJQ��\AwJ;MH^AwKNb8^*�wJ~8gD�-@wLyXU_9AwL�1w�'I9A$xXPass-through gains or lossesxXxY�=�{@ x8N/A x8N/AxZR�uxX�xY-C6@ x9N/A x9N/A)y! Footnotes at end of table 1c.yyyyyyyy%z[Individual Income Tax ReturnszzzzzzzzS{KTable 1c.--Long-Term Capital Gains and Losses, by Asset Type, Tax Year 1999{{{{{{{{�|[All figures are estimates based on samples--number of transactions is in thousands, money amounts are in thousands of dollars]||||||||}}}}}}}}}~~ 3~P+ All transactions~!~"~ 7~P/ Gain transactions~!~!# Asset type$Number %Sales $Basis%Net gain$Number%Sales  $Basis &Gain ,l�� ,q�� ,��� ,Z�� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,i�� ,��#' (price'(or loss' (price')�* �+(1) �+(2) �+(3) �+(4) �+(5) �+(6) �+(7) �,(8)�-�S�S�S�S�S�S�S�T�0 Total�1ڬ\: @�1ffƇA�1Q�A�1��=A�1{@�133ZA�1(�A�2= 7A�3Corporate stock�4'†@�4)\/ A�4� A~ �4u-/�4�*@�4Qx�A�4(c1�4ׁ<�I@�4vaiA�4� �.R{A�4GἋ\rA�4B=}@�4}?5Q�A�4MgA�5v�)wA�3 Livestock�4f,N @�4؁sDA�4>yXx"�"A�4Ӗ7A�4]`7lu@�4_)@�'@A�43܀A�5ŏZ�9A�3Timber�4bg X@�4Ԩ&CA�4)\M"A�4Lj=A�4�1=aU@�49ŕNBA�4Q^A�5j�:�=A�3Involuntary conversions�4£�#ֲI@�4X�#A�4pΈ�<A�41A�4���;@�4vl"i�A�4i㈵E@�5S?o*uYA#�3Residential rental property�4X:@�4fff,A�4�� A�4/Q"wA�4+Б@�4sh_A�4�&1�A�5u�F_8yA.�3&Depreciable business personal property�4_{@�4aßv\A�4�<,xFQA�4Oz��*A�4|г`m@�4� O_yHA�4vqc�5A�5eC'5A*�3"Depreciable business real property�4s߉G@�4�ZRA�4/�$BnzA�4�"elA�4jtX@�4�&W#A�4V-@"rA�5td�oA�3Farmland�4ҌEZ@�4hx^%_A�4;p΀MA�4Bf5`CA�4d�,T@�46CA�3 Other land�4s �@�4�/�A�4� @]xA�4V/BhA�4�;1녧@�4DljG{A�4sh jA�5A`]9kA�3 Residences�4cZBp@�4B`� A�4B`^yA�4^ILA�4IO�a@�4zkA�4,cA�5˲RA�3Other assets [1]�4Qq@�4pk"A�4{�'RzA�4G2cA�4X9H@@�4p=\I.yA�4V9�gA�5Cg,alA�3Unidentifiable�4d[q@�4Nb�0odA�4sIZA�4S�! (PA�4Bie@�4�{0aA�4�OZ SA�5m�5QA$�3Pass-through gains or losses�4� ͫ@ �4N/A �4N/A�4R� ʜA�4�H� Ԣ@ �4N/A �4N/A�5R�]nA"�7Capital gain distributions�8kFߵ@ �8N/A �8N/A�8rhm�A�8kFߵ@ �8N/A �8N/A�9rhm�A�:�:�)1�R) Loss transactions�;�<�))�;!Transactions with no gain or loss�;�= Asset type�>�$Number�%Sales  �$Basis �$Loss�$Number�?Sales  �&Basis�:�:�' �(price�'�'�'�@price �)�U�U �+(9) �+(10) �+(11) �+(12) �+(13) �,(14) �,(15)�B�B�C�C�C�C�C�D�D� ,l�� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,��� ,p�� ,�� ,�� ,{�� ,o�� , �� ,��E Total�.�E�F�]@�FQA�FHzz^A�G ףrp�Fڊ�>@�H)\�A�H333jA�ICorporate stock�I�J"\@�J�VA�J ף}eA�KV^c�J�(;5@�LˡE&xA�L�&1KxA#�IU.S. Government obligations�I�JK|r@�J�%�`A�JaA�K{�/L;<��J@j{@�Lx銒dcA�L+�dcA.�I&State and local government obligations�I�J�)t^c@�J333UvA�JOowA�Kj�#�2��J~5�%@�L�H�.yA�Lx/yA*�I"Other bonds, notes, and debentures�I�JUwEe@�J.~3PA�JNWRA�Kk+#��J?Mi@�LK7�3IA�LDx�IA�IPut and call options�I�4#GG$I@�4ky)A�4U 6A�M�("��4� q�,@�5ݿ+�A�5z]A�IFutures contracts�I�4r,@�4;p�(K//A�4�{򬶝A�MT��4ht1�?�5�3�@�5�3�@2�I*Mutual funds, except tax-exempt bond funds�I�JD�$ô@�J㥛;WA�J�|A�KQLY��J�@�L="SA�LڊybSA$�ITax-exempt bond mutual funds�I�J,NF&@�JK7IsA�Jףp;wuA�Kw:, 8��J�0 @�LoWA�L+��#WAA�I9Partnership, S corporation, and estate or trust interests�I�J� �8@�JO@�._A�JǤhA�KVwR��JA}˜.a@�LI�3MA�LS�%`MA�ILivestock�.�I�J�&"V@�JJj�A�JϽg�A�KCm���Jvi@�L�<A�Lje&A�ITimber�.�I�J<� N@�J�'I{@�J)� 2CXA�J ףCcA�KPP��J�DXq@�LW�/ySA�LKЮSA�IUnidentifiable�I�J� S@�J4�; 2A�J=,Ԋ�6A�K8���J{{>@�LeUA�Ltr)�A$�IPass-through gains or losses�I�4X%'@ �4N/A �4N/A�M{�DZ��4P}: A@ �5N/A �5N/A"�NCapital gain distributions�N �8N/A �8N/A �8N/A �8N/A �ON/A �8N/A �9N/An�f* Estimate should be used with caution because of small number of sample returns on which it is based.���������N/A--Not applicable.�����������[1] Other asset types include all other asset categories not included in the above categories, including put and call options; futures contracts; all mutual funds; partnership, S corpor-�����������ation, and estate or trust interests; pass-through gains or losses; livestock; timber; involuntary conversions; depreciable business personal property; residences; unidentifiable assets; ��������'�and capital gain distributions.���������[2] Less than $500.�����������NOTES: Detail may not add to totals because of rounding. Sales price minus basis does not always equal gain or loss because: (a) only the gain is reported for capital gain �����������distributions from mutual funds and pass-through gains or losses; (b) part of the total gain or loss on certain depreciable assets is treated as ordinary income rather than capital �����������gain or loss; and (c) sales price and basis often reported as negative for futures contracts and put and call options when a loss occurred. Comparisons across tables may differ ��������� ,l�� ,��� ��� �� �� �� �� �� �� �� �� �� �� �� �� ���������������������������������f�^because of misreporting of holding periods and the varying methodologies in classifying these.��������a�YSource: IRS Statistics of Income Bulletin, Summer 2003, Publication 1136 (Rev. 09-2003.) ����������l���������������������������������������������������������������l�������� � � � � ������������������� �l!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�3�4�5�6�7�8�9�:�;�<�=�>�?�@�lA�B�C�D�E�F�G�H�I�J�K�L�M�N�O�P�Q�R�S�T�U�V�W�X�Y�Z�[�\�]�^�_�`�la�b�c�d�e�f�g�h�i�j�k�l�m�n�o�p�q�r�s�t�u�v�w�x�y�z�{�|�}�~���l����������������������������������������������������������������,������������������������������= �p�> 4�" ������������������������������