Statistics of Income from Returns of Net Income

Front Cover
U.S. Government Printing Office, 1946
Volumes for 1934-53 issued in 2 pts.: pt. 1. Individual income tax returns, estate tax returns, gift tax returns (varies); pt. 2. Corporation income tax returns and personal holding company returns. 1954- issued in 4 pts.: Corporation income tax returns; Estate tax returns; Fiduciary income tax returns; Individual income tax returns.
 

Contents

Frequency distributions of returns for each specific source of income
86
Adjusted gross income exemption tax liability before and after
104
Number of returns applicable items of income tax liability tax with
110
Number of returns total number of exemptions and number of exemp
136
Frequency distributions of returnsby adjusted gross income classes
152
Net gain or loss from sales of capital assets net short and longterm
164
Frequency distribution of returns with itemized deductionsby
171
Salaries dividends interest adjusted gross income and tax liability
182
HISTORICAL TABLES 19131946
199
Sources of income deductions and income or deficit 191646 213221
213
Number of returns income and tax by States and Territories 193746 222228
222
TAXABLE FIDUCIARY INCOME TAX RETURNS
233
Sources of income and deductions 240247
240
Types of tax___
248
Income or loss from each of the sources comprising total income total
256
Income or loss from each of the sources comprising total income total
264
Net gain or loss from sales of capital assets net short and longterm
272
HISTORICAL TABLES 19371946
323
Sources of income deductions total income and net income 193746 329330
329
Summary data
339
Classification of estate tax returns 346347
346
Number of returns items of gross estate deductions net estate
352
Number of returns items of gross estate deductions net estate
358
Number of returns items of gross estate deductions net estate or
364
Number of returns by taxable status and selected items for taxable
374
Net income and deficit classes and type of tax liabilityall returns 375376
375
Summary data_
383
Number of returns total gifts before exclusions by types of property
389
Number of returns for identical donors who filed taxable returns
396
Frequency distribution of returnsby total income classes and by
470
H Requirements for filing amount of exclusion and specific exemp
429
Introduction
1
Adjusted gross income exemption and tax liabilityby adjusted gross
6
Statutory provisions applicable to returns for 1947 7
7
Number of returns dividends interest total income and tax liability
8
Net income and deficit classes Dividends received and interest
9
Tabulated data 13
13
Types of tax 3334
33
Number of returns number of exemptions and frequency distri
167
Salaries dividends interest adjusted gross income and tax lia
175
Number of returns adjusted gross income and tax liabilityby
188
Number of businesses total receipts net profit and net lossby
194
Frequency distribution of number of businesses with net profitby
202
Sources of income deductions and income or deficit 191647222231
222
Summary data___ 249
249
Types of tax___ 262
262
Income or loss from each of the sources comprising total income
270
Income or loss from each of the sources comprising total income
278
Number of trusts total income amount distributable to benefici
308
Number of trusts total income amount distributable to benefici
326
HISTORICAL TABLES 19371947
341
Summary data__ 357
357
Classification of estate tax returns 365367
365
Number of returns items of gross estate deductions net estate
372
received on Government obligationsall returns 377
377
Number of returns items of gross estate deductions net estate
382
Frequency distributions of returns for selected items by net estate
388
Frequency distributions of returns for selected items by gross
394
Frequency distribution of returns by net estate before exemption
411
before exemption classes and by age of decedenttaxable
426
Number of taxable and nontaxable returns and selected items
434
Summary data___ 441
441
GIFT TAX TABLES
447
Value of gifts transferred in trust and of gifts otherwise trans
453
Tax rates and tax 1924 1925 and 193246_ 430
457
Frequency distribution of returnsby total income classes and
5
Number of returns balance income amount distributable to bene
9
Frequency distribution of returns by net estate before exemption
10
HISTORICAL DATACORPORATION INCOME AND PROFITS TAX RETURNS
54
Facsimiles of Forms 1040 W2 1041 and 1065 for 1946 435461
435
Index___ 463482
463
SYNOPSIS OF FEDERAL TAX LAWS affecting the cOMPARABILITY
469
RETURN FORMS
497
INDEX 525546
525
TRAT
543
INCOME TAX FORMS
544

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