...treated in the same manner as primary families. • Primary and secondary unrelated individuals age 15 and over were treated as dependents only on their...that unit's AGI. This procedure does not control on other characteristics that might affect the allocation of this source of incoma In the calculation...

...amount of capital gains for that cell. The variables in this probability matrix were: level of AGl, type of return, and age of tax filer. A Monte Carlo...gains, as computed above, was added to that unit's AGl. This procedure does not control on other characteristics that might affect the allocation of this...

...from a Statistics of Income (SOI) public use file and reports summarizing information reported on 1991 Federal tax returns. These data provide estimates...that unit's AGI. This procedure does not control on other characteristics that might affect the allocation of this source of income. As a result of the...

...filing unit in a given matrix cell reported capital gains and the mean amount of capital gains forthat cell. The variables in this probability matrix were:...that unit's AGI. This procedure does not control on other characteristics that might affect the allocation of this source of income. As a result of the...