HISTORICAL TABLES

INDIVIDUAL RETURNS, 1944-52

(For historical data prior to 1944, see Statistics of Income for 1949, pp. 196-226)

Number of returns, total1.

Returns with adjusted gross income, total.

Taxable returns..

Nontaxable returns...

Returns with no adjusted gross income, total1.
Returns with only self-employment tax...
Nontaxable returns1

56,528,817 55,447,009 53,060,098 51,814,124 52,072,006 55,099,008

52,816,547 49,932,783 47,111,495 56,107,089 55,042,597 52,655,564 51,301,910 51,745,697 54,799,936 52,600,470 49,750,991 46,919,590 43,866,832 42,636,797 38,186,682 35,628,295 36,411,248 41,578,524 37,915,696 42,650,502 42,354,468 12,240,257 12,405,800 14,468,882 15,673,615 15,334,449 13,221,412 14,684,774 7,100,489

4,565,122

2Excludes optional returns with this source of income which is reported as other income.

Includes optional returns showing wages not subject to income tax withholding, dividends, and interest, not exceeding $100 per return, reported in one sum as other income.

Table 15.-NUMBER OF RETURNS, ADJUSTED GROSS INCOME, INCOME TAX, AVERAGE TAX, AND EFFECTIVE TAX RATE, BY ADJUSTED GROSS INCOME CLASSES, 1944-1952
(Returns with income tax liability)

$500 under $1,000. $600 under $1,600.

1,191,714 1,354,605

$1,000 under $1,500.

$1,500 under $2,000.

$2,000 under $2,500.

$2,500 under $3,000. $3,000 under $4,000.

$4,000 under $5,000.

$5,000 under $10,000.

$10,000 under $15,000.

6,971,830

10,717,097 11,530,006 12,652,390 13,084,856 13,535,912 16,951,476 14,545,694 14,394,603
29,930,509 30,946,234 30,154,986 28,027,897 28,14,750 29,914,610 22,924,649 23,142,517
32,575,069 31,016,829 25,557,691 21,029,837 21,709,135 16,917,330 12,205,197 11,541,980
€8,763,095 55,838,698 39,046,068 30,970,696 29,818,294 18,433,619 15,288,504 12,273,236
11,677,403 9,923,727 8,148,940
5,561,110 5,078,155 4,390,990
3,306,371
6,084,077 €,003,939 5,391,864 4,376,718 4,642,297 3,847,922 3,769,976
5,757,127 5,651,016 5,144,080 3,976,070 4,313,111 3,351,904 3,347,687
4,340,235 4,500,312 4,192,517 3,074,224 3,516,082 2,525,752 2,593,410
1,863,390 2,128,209 2,063,310 1,427,146 1,687,201 1,112,582 1,101,556

35,628,295 36,411,248 41,578,524

Adjusted gross income (Thousand dollars) 1,272,455 2,152,141 2,425,223 3,794,336 1,310,810 1,289,971 3,463,102 3,452,761 3,381,544 3,474,249 3,347,031 5,295,621 6,021,539 8,839,562 5,176,783 5,446,167 5,818,935 5,925,589 6,347,058 9,974,180 10,435,174 12,537,887 8,030,291 8,578,144 9,290,893 9,926,073 10,528,563 14,507,256 13,659,829 14,236,038 13,454,630

3,923,819

8,747,412

11,988,824

14,530,659

23,73,010

12,432,205

11,735,065

7,200,668

5,870,665

5,460,356

4,267,146

3,602,112

4,054,251

3,455,452

2,668,955

2,224,022

3,108,042

2,554,100

2,798,339

2,338,915

Table 15.-NUMBER OF RETURNS, ADJUSTED GROSS INCOME, INCOME TAX, AVERAGE TAX, AND EFFECTIVE TAX RATE, BY ADJUSTED GROSS INCOME CLASSES, 1944-1952-Continued (Returns with income tax liability)

Excludes wages of less than $100 per return from which no income tax was withheld, reported on optional returns as other income.
Excludes dividends received through partnerships and fiduciaries and those reported on optional returns.
Excludes interest of less than $100 per return reported on optional returns.

Includes wages not subject to income tax withholding, dividends, and interest, not exceeding $100 per return, reported in one sum as other income on optional returns.
Not available prior to 1951.