[PREVIOUS]
 
[Part 1 of 4]

                               Table 8

Individual income tax returns with statutory net income, Forms 1040
and 1040A, for 1936: Total number of returns, and number of returns
showing only one source of income, classified by size of total income
and by source of income /2/

--------------------------------------------
                                    Total   
        Size             Total    number of 
         of             number     returns  
        total             of       with but 
       income           returns   one source
                                  of income 

--------------------------------------------

      Under $     500     44,762     31,993 
      500 -       800     51,339     31,948 
      800 -     1,000     54,338     33,932 
    1,000 -     1,500  1,236,253    977,909 
    1,500 -     2,000    748,430    497,596 
    2,000 -     2,500    457,811    259,611 
    2,500 -     3,500  1,131,796    634,834 
    3,500 -     5,000    703,404    290,585 
    5,000 -     7,000    354,955    106,429 
    7,000 -    10,000    208,055     45,423 
   10,000 -    25,000    220,179     29,989 
   25,000 -    50,000     51,165      3,328 
   50,000 -   100,000     17,592        823 
  100,000 - 1,000,000      6,515        253 
   1,000,000 and over        114          7 

           Total       5,286,708  2,944,660 

      Under $     500                 100.0%
      500 -       800                 100.0 
      800 -     1,000                 100.0 
    1,000 -     1,500                 100.0 
    1,500 -     2,000                 100.0 
    2,000 -     2,500                 100.0 
    2,500 -     3,500                 100.0 
    3,500 -     5,000                 100.0 
    5,000 -     7,000                 100.0 
    7,000 -    10,000                 100.0 
   10,000 -    25,000                 100.0 
   25,000 -    50,000                 100.0 
   50,000 -   100,000                 100.0 
  100,000 - 1,000,000                 100.0 
   1,000,000 and over                 100.0 
          Total                       100.0 
--------------------------------------------

[Part 2 of 4]

                               Table 8

Individual income tax returns with statutory net income, Forms 1040
and 1040A, for 1936: Total number of returns, and number of returns
showing only one source of income, classified by size of total income
and by source of income /2/

------------------------------------------------------
                              Source of income        
        Size                                          
         of                                           
        total           Salaries   Business  Interest 
       income                                         

------------------------------------------------------
                             Number of returns        
      Under $     500      4,646    16,707      2,286 
      500 -       800      7,901    17,228      1,073 
      800 -     1,000     12,086    16,867        766 
    1,000 -     1,500    904,135    48,143      3,107 
    1,500 -     2,000    427,659    50,219      2,107 
    2,000 -     2,500    192,232    51,429      1,304 
    2,500 -     3,500    526,645    79,312      1,417 
    3,500 -     5,000    215,706    51,196        848 
    5,000 -     7,000     69,319    22,706        358 
    7,000 -    10,000     26,784     9,398        180 
   10,000 -    25,000     14,024     6,170        124 
   25,000 -    50,000        764       527         15 
   50,000 -   100,000        108        71          4 
  100,000 - 1,000,000         18         8          4 
   1,000,000 and over          -         -          - 

           Total       2,402,027   369,981     13,593 

                          Percent distribution of     
                                  returns             
      Under $     500       14.5%     52.2%       7.1%
      500 -       800       24.7      53.9        3.4 
      800 -     1,000       35.6      49.7        2.3 
    1,000 -     1,500       92.5       4.9         .3 
    1,500 -     2,000       85.9      10.1         .4 
    2,000 -     2,500       74.1      19.8         .5 
    2,500 -     3,500       83.0      12.5         .2 
    3,500 -     5,000       74.3      17.6         .3 
    5,000 -     7,000       65.1      21.3         .4 
    7,000 -    10,000       59.0      20.7         .4 
   10,000 -    25,000       46.8      20.6         .4 
   25,000 -    50,000       23.0      15.8         .5 
   50,000 -   100,000       13.1       8.6         .5 
  100,000 - 1,000,000        7.1       3.2        1.6 
   1,000,000 and over          -         -          - 
          Total             81.6      12.5         .5 
------------------------------------------------------

[Part 3 of 4]

                               Table 8

Individual income tax returns with statutory net income, Forms 1040
and 1040A, for 1936: Total number of returns, and number of returns
showing only one source of income, classified by size of total income
and by source of income /2/

------------------------------------------------------------
                                 Source of income           
        Size                                                
         of              Taxable                            
        total          Government   Dividends   Partnership 
       income           Interest                            

------------------------------------------------------------
                                Number of returns           
      Under $     500          46       2,982         1,147 
      500 -       800          19       1,274         1,273 
      800 -     1,000          16         815         1,359 
    1,000 -     1,500          29       3,672         7,302 
    1,500 -     2,000          30       2,730         6,276 
    2,000 -     2,500          29       2,004         6,062 
    2,500 -     3,500          38       3,020        15,251 
    3,500 -     5,000          35       2,620        12,565 
    5,000 -     7,000          32       1,996         7,219 
    7,000 -    10,000          15       1,546         4,298 
   10,000 -    25,000          16       2,041         3,828 
   25,000 -    50,000           6         477           566 
   50,000 -   100,000           -         144           121 
  100,000 - 1,000,000           -          49             7 
   1,000,000 and over           -           -             - 

           Total              311      25,370        67,274 

                         Percent distribution of returns    
      Under $     500          .1%        9.3%          3.6%
      500 -       800          .1         4.0           4.0 
      800 -     1,000        /1/          2.4           4.0 
    1,000 -     1,500        /1/           .3            .8 
    1,500 -     2,000        /1/           .6           1.3 
    2,000 -     2,500        /1/           .8           2.3 
    2,500 -     3,500        /1/           .5           2.4 
    3,500 -     5,000        /1/           .9           4.3 
    5,000 -     7,000        /1/          1.9           6.8 
    7,000 -    10,000        /1/          3.4           9.5 
   10,000 -    25,000          .1         6.8          12.8 
   25,000 -    50,000          .2        14.3          17.0 
   50,000 -   100,000           -        17.5          14.7 
  100,000 - 1,000,000           -        19.4           2.7 
   1,000,000 and over           -           -             - 
          Total              /1/           .9           2.3 
------------------------------------------------------------

[Part 4 of 4]

                               Table 8

Individual income tax returns with statutory net income, Forms 1040
and 1040A, for 1936: Total number of returns, and number of returns
showing only one source of income, classified by size of total income
and by source of income /2/

-----------------------------------------------------------------
                                    Source of income             
        Size                                                     
         of                                                      
        total          Fiduciary    Rents   Capital      Other   
       income                                 gain    income /3/ 

-----------------------------------------------------------------
                                   Number of returns             
      Under $     500        792    2,381       529          477 
      500 -       800        645    1,885       305          345 
      800 -     1,000        552    1,040       172          259 
    1,000 -     1,500      4,735    4,190     1,146        1,450 
    1,500 -     2,000      3,540    3,115       836        1,084 
    2,000 -     2,500      2,735    2,471       608          737 
    2,500 -     3,500      3,727    3,312       847        1,265 
    3,500 -     5,000      3,263    2,646       769          937 
    5,000 -     7,000      2,281    1,489       586          443 
    7,000 -    10,000      1,765      741       426          270 
   10,000 -    25,000      2,343      558       508          377 
   25,000 -    50,000        657       55       171           90 
   50,000 -   100,000        264       14        55           42 
  100,000 - 1,000,000        110        2        32           23 
   1,000,000 and over          1        -         6            - 

           Total          27,410   23,899     6,996        7,799 

                            Percent distribution of returns      
      Under $     500        2.5%     7.5%      1.7%         1.5%
      500 -       800        2.0      5.9        .9          1.1 
      800 -     1,000        1.6      3.1        .5           .8 
    1,000 -     1,500         .5       .5        .1           .1 
    1,500 -     2,000         .7       .6        .2           .2 
    2,000 -     2,500        1.1      1.0        .2           .2 
    2,500 -     3,500         .6       .5        .1           .2 
    3,500 -     5,000        1.1       .9        .3           .3 
    5,000 -     7,000        2.1      1.4        .6           .4 
    7,000 -    10,000        3.9      1.6        .9           .6 
   10,000 -    25,000        7.8      1.8       1.7          1.2 
   25,000 -    50,000       19.7      1.7       5.1          2.7 
   50,000 -   100,000       32.1      1.7       6.7          5.1 
  100,000 - 1,000,000       43.5       .8      12.6          9.1 
   1,000,000 and over       14.3        -      85.7            - 
          Total               .9       .8        .2           .3 
-----------------------------------------------------------------
                         FOOTNOTES TO TABLE

     Treasury Department, Division of Tax Research

     Source: U. S. Treasury Department, Division of Tax Research,
STATISTICS OF INCOME SUPPLEMENT COMPILED FROM FEDERAL INCOME TAX
RETURNS FOR 1936, "Individual Incomes," Section III, Table 1.

     /1/ Less than .05 percent.

     /2/ Only positive items of income included. Deductible expenses
directly relating to each source of income have been subtracted from
the gross amount. Losses in income items have been treated as
deductions for purposes of this study although they commonly appear
on the returns as offsets against income in arriving at total income.

     /3/ Includes all sources of income other than those shown.

                          END OF FOOTNOTES

                               Table 9

          Farm operators: Frequency distribution of income

                       Family income 1935-1936

----------------------------------------
                       Farm families    
                       (non relief)     
Family income /1/                       
                    Number    Percent of
                                total   

----------------------------------------
   Under $1,000    3,226,447        52.3
  1,000 - 1,500    1,394,821        22.6
  1,500 - 2,000      730,811        11.9
  2,000 - 3,000      518,572         8.4
  3,000 - 5,000      209,055         3.4
 5,000 and over       86,852         1.4

      Total        6,166,558       100.0
----------------------------------------
                         FOOTNOTES TO TABLE

     Treasury Department, Division of Tax Research

     Source: CONSUMER INCOMES IN THE UNITED STATES, National
Resources Committee.

     Note: Total Family income = $7.8 billions

     /1/ Family income: net earnings of different members, plus
profits, dividends, interest, and rent; plus pensions, annuities and
benefits; plus gifts used for current living expenses, plus the
occupancy value of owned homes; plus farm products used by the
family.

                          END OF FOOTNOTES

[Part 1 of 3]

                              Table 11

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting only farming business; number of returns,
total receipts from farming, net profit from farming and net loss
from farming, by total receipts classes

 (Total receipts classes and money figures in thousands of dollars)

-----------------------------------------------------
                                     Total receipts  
                     Returns                         
                                      from farming   
Total receipts                                Percent
   classes              Percent of                   
                Number    total      Amount     of   
                                               total 

-----------------------------------------------------
       Under 5   5,637        44.0   $11,870      7.9
     5 -    10   3,371        26.3    24,026     16.0
    10 -    15   1,438        11.2    17,482     11.6
    15 -    20     779         6.1    13,393      8.9
    20 -    25     408         3.2     9,055      6.0
    25 -    50     731         5.7    24,887     16.6
    50 -   100     316         2.5    21,400     14.2
   100 -   250     117          .9    17,903     11.9
   250 -   500      19          .1     6,016      4.0
   500 - 1,000       6        /1/      4,184      2.8
 1,000 - 5,000       -           -         -         
5,000 and over       -           -         -         

     Total      12,822       100.0  $150,216    100.9
-----------------------------------------------------

[Part 2 of 3]

                              Table 11

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting only farming business; number of returns,
total receipts from farming, net profit from farming and net loss
from farming, by total receipts classes

 (Total receipts classes and money figures in thousands of dollars)

-------------------------------------------

                  Net profit from farming  

Total receipts   Number             Percent
   classes                                 
                   of      Amount     of   
                 returns             total 

-------------------------------------------
       Under 5              $3,475     13.0
     5 -    10               7,086     26.5
    10 -    15               4,208     15.7
    15 -    20               2,770     10.4
    20 -    25     Not       1,733      6.5
    25 -    50  available    3,558     13.3
    50 -   100               2,474      9.3
   100 -   250               1,111      4.2
   250 -   500                 261      1.0
   500 - 1,000                  46       .2
 1,000 - 5,000                   -        -
5,000 and over                   -        -

     Total          9,416  $26.722    100.0
-------------------------------------------

[Part 3 of 3]

                              Table 11

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting only farming business; number of returns,
total receipts from farming, net profit from farming and net loss
from farming, by total receipts classes

 (Total receipts classes and money figures in thousands of dollars)

------------------------------------------

                  Net loss from farming   

Total receipts   Number            Percent
   classes                                
                   of      Amount    of   
                 returns            total 

------------------------------------------
       Under 5             $3,722     48.4
     5 -    10              1,250     16.2
    10 -    15                719      9.3
    15 -    20                435      5.7
    20 -    25     Not        180      2.3
    25 -    50  available     822     10.7
    50 -   100                524      6.8
   100 -   250                 39       .5
   250 -   500                  2     /1/ 
   500 - 1,000                  -        -
 1,000 - 5,000                  -        -
5,000 and over                  -        -

     Total          3,406  $7.693    100.0
------------------------------------------
                         FOOTNOTES TO TABLE

     Treasury Department, Division of Tax Research

     Source: Treasury Department Income Tax Study. Sample study based
on approximately 1/4 total number of returns.

     /1/ Less than 0.05 percent.

                          END OF FOOTNOTES

[Part 1 of 3]

                              Table 12

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting two or more businesses: for the farming
business reported, number of businesses, total receipts from farming,
net profit from farming, and net loss from farming, by total receipts
classes

(Total receipts classes and money figures in thousands of dollars)

-------------------------------------------------
                    Number of     Total receipts 
     Total         businesses      from farming  
   receipts              Percent          Percent
    classes      Number    of     Amount    of   
                          total            total 

-------------------------------------------------
     Under 5        462     68.2    $804     14.0
      5 -    10     105     15.5     725     12.7
     10 -    15      33      4.9     394      6.9
     15 -    20      28      4.1     489      8.5
     20 -    25      12      1.8     267      4.7
     25 -    50      21      3.1     730     12.7
     50 -   100       9      1.3     600     10.5
    100 -   250       5       .7     783     13.7
    250 -   500       1       .1     250      4.4
    500 - 1,000       1       .1     687     12.0
  1,000 - 5,000       -        -       -        -
 5,000 and over       -        -       -        -

     Total          677    100.0  $5,731    100.0
-------------------------------------------------

[Part 2 of 3]

                              Table 12

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting two or more businesses: for the farming
business reported, number of businesses, total receipts from farming,
net profit from farming, and net loss from farming, by total receipts
classes

(Total receipts classes and money figures in thousands of dollars)

-----------------------------------------------
                           Net profit          
     Total                from farming         
   receipts         Number              Percent
    classes           of        Amount    of   
                  businesses             total 

-----------------------------------------------
     Under 5                      $149     19.1
      5 -    10                    163     20.9
     10 -    15                     68      8.7
     15 -    20                    119     15.3
     20 -    25  Not available      26      3.3
     25 -    50                    114     14.6
     50 -   100                     96     12.3
    100 -   250                     39      5.0
    250 -   500                      -        -
    500 - 1,000                      5       .6
  1,000 - 5,000                      -        -
 5,000 and over                      -        -

     Total                 363     779    100.0
-----------------------------------------------

[Part 3 of 3]

                              Table 12

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting two or more businesses: for the farming
business reported, number of businesses, total receipts from farming,
net profit from farming, and net loss from farming, by total receipts
classes

(Total receipts classes and money figures in thousands of dollars)

-----------------------------------------------
                            Net loss           
     Total                from farming         
   receipts         Number              Percent
    classes           of        Amount    of   
                  businesses             total 

-----------------------------------------------
     Under 5                      $353     54.8
      5 -    10                     71     11.0
     10 -    15                     35      5.4
     15 -    20                     37      5.7
     20 -    25  Not available     105     16.3
     25 -    50                     19      3.0
     50 -   100                     19      3.0
    100 -   250                      3       .5
    250 -   500                      2       .3
    500 - 1,000                      -        -
  1,000 - 5,000                      -        -
 5,000 and over                      -        -

     Total                 314     644    100.0
-----------------------------------------------

Treasury Department, Division of Tax Research


Source:   Treasury Department, Income Tax Study. Sample study based
          on approximately 1/4 total number of returns.

[Part 1 of 3]

                              Table 13

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting only one business, exclusive of those
reporting farming business: number of returns, total receipts from
business, net profit of business, and net loss of business, by total
receipts classes

 (Total receipts classes and money figures in thousands of dollars)

---------------------------------------------------------
                                        Total receipts   
                       Returns                           
                                         from business   
Total receipts                                    Percent
    classes               Percent of                     
                 Number     total       Amount      of   
                                                   total 

---------------------------------------------------------
        Under 5   34,344        19.8   $ 101,300      2.4
      5 -    10   42,444        24.5     310,194      7.2
     10 -    15   25,863        14.9     319,338      7.4
     15 -    20   17,256        10.0     298,924      7.0
     20 -    25   11,718         6.8     262,314      6.1
     25 -    50   25,242        14.6     871,310     20.3
     50 -   100   10,503         6.1     718,258     16.7
    100 -   250    4,672         2.7     690,030     16.1
    250 -   500      973          .6     326,893      7.6
    500 - 1,000      265          .2     180,832      4.2
  1,000 - 5,000       78         /1/     124,622      2.9
 5,000 and over        6         /1/      85,550      2.0

     Total       173,344       100.0  $4,289,567    100.0
---------------------------------------------------------

[Part 2 of 3]

                              Table 13

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting only one business, exclusive of those
reporting farming business: number of returns, total receipts from
business, net profit of business, and net loss of business, by total
receipts classes

 (Total receipts classes and money figures in thousands of dollars)

-------------------------------------------

                   Net profit of business  

Total receipts   Number             Percent
    classes                                
                   of      Amount     of   
                 returns             total 

-------------------------------------------
        Under 5            $ 4,533      8.8
      5 -    10            103,813     20.6
     10 -    15             71,054     14.1
     15 -    20             49,631      9.9
     20 -    25             35,871      7.1
     25 -    50             90,451     18.0
     50 -   100             52,786     10.5
    100 -   250             35,707      7.1
    250 -   500             12,092      2.4
    500 - 1,000              5,273      1.0
  1,000 - 5,000              1,792       .4
 5,000 and over                249      /1/

     Total       159,578  $503,254    100.0
-------------------------------------------

[Part 3 of 3]

                              Table 13

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting only one business, exclusive of those
reporting farming business: number of returns, total receipts from
business, net profit of business, and net loss of business, by total
receipts classes

 (Total receipts classes and money figures in thousands of dollars)

------------------------------------------

                   Net loss of business   

Total receipts   Number            Percent
    classes                               
                   of     Amount     of   
                 returns            total 

------------------------------------------
        Under 5           $ 2,076     26.0
      5 -    10             3,211     11.8
     10 -    15             2,643      9.7
     15 -    20             2,114      7.8
     20 -    25             1,489      5.5
     25 -    50             4,699     17.2
     50 -   100             2,696      9.9
    100 -   250             2,431      8.9
    250 -   500               625      2.3
    500 - 1,000               156       .6
  1,000 - 5,000               102       .4
 5,000 and over                 -        -

     Total        13,766  $27,242    100.0
------------------------------------------
                         FOOTNOTES TO TABLE

     Treasury Department, Division of Tax Research

     Source: Treasury Department Income Tax Study. Sample study based
on approximately 1/4 total number of returns.

     /1/ Less than 0.05 percent.

                          END OF FOOTNOTES

[Part 1 of 3]

                              Table 14

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting two or more businesses, exclusive of
farming business for those returns reporting farming business: number
of returns, total receipts from business, net profit of business, and
net loss of business, by total receipts classes

 (Total receipts classes and money figures in thousands of dollars)

-----------------------------------------------------
                                      Total receipts 
                      Returns                        
                                      from business  
Total receipts                                Percent
    classes              Percent of                  
                 Number    total     Amount     of   
                                               total 

-----------------------------------------------------
     Under 5        406        27.2  $ 1,014      2.1
      5 -    10     273        18.3    2,033      4.2
     10 -    15     188        12.6    2,306      4.8
     15 -    20     106         7.1    1,818      3.8
     20 -    25      93         6.2    2,077      4.3
     25 -    50     219        14.7    7,779     16.2
     50 -   100     119         8.0    8,144     17.0
    100 -   250      58         3.9    8,798     18.4
    250 -   500      21         1.4    6,693     13.9
    500 - 1,000      11          .7    7,360     15.3
  1,000 - 5,000       -           -        -         
 5,000 and over       -           -        -         

Total /1/         1,494       100.0  $48,019    100.0
-----------------------------------------------------

[Part 2 of 3]

                              Table 14

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting two or more businesses, exclusive of
farming business for those returns reporting farming business: number
of returns, total receipts from business, net profit of business, and
net loss of business, by total receipts classes

 (Total receipts classes and money figures in thousands of dollars)

-----------------------------------------

                  Net profit of business 

Total receipts   Number           Percent
    classes                              
                   of     Amount    of   
                 returns           total 

-----------------------------------------
     Under 5               $ 312      6.6
      5 -    10              551     11.6
     10 -    15              553     11.7
     15 -    20              312      6.6
     20 -    25              387      8.2
     25 -    50              933     19.7
     50 -   100              548     11.6
    100 -   250              677     14.3
    250 -   500              259      5.5
    500 - 1,000              202      4.3
  1,000 - 5,000                -        -
 5,000 and over                -        -

Total /1/          1,217  $4,734    100.0
-----------------------------------------

[Part 3 of 3]

                              Table 14

Individual income tax returns, Form 1040, for 1936, sole
proprietorships reporting two or more businesses, exclusive of
farming business for those returns reporting farming business: number
of returns, total receipts from business, net profit of business, and
net loss of business, by total receipts classes

 (Total receipts classes and money figures in thousands of dollars)

-----------------------------------------

                   Net loss of business  

Total receipts   Number           Percent
    classes                              
                   of     Amount    of   
                 returns           total 

-----------------------------------------
     Under 5        $164    $164     25.9
      5 -    10              118     18.6
     10 -    15               55      8.7
     15 -    20               51      8.1
     20 -    25               18      2.8
     25 -    50               84     13.3
     50 -   100               87     13.7
    100 -   250              336      5.7
    250 -   500                2       .3
    500 - 1,000               16      2.5
  1,000 - 5,000                          
 5,000 and over                          

Total /1/            277    $633    100.0
-----------------------------------------

Treasury Department, Division of Tax Research


Source:   Treasury Department, Income Tax Study. Sample study based
          on approximately 1/4 total number of returns.

[Part 1 of 3]

                              Table 15

 Number of agricultural and other partnerships in the United States,
               1936, by size of net income or deficit

      (Net income and deficit classes in thousands of dollars)

----------------------------------------------

                      Grand     Net      Net  
                      total   income   deficit

----------------------------------------------
                            A. Numbers        
Agriculture and                               
 related industries   18,986   15,801    3,002

Other                211,018  184,803   21,191

       Total         230,004  200,604   24,193

                      B. Percent distribution 
                      of returns showing net  
                              income          
Agriculture and                               
 related industries             100.0         

Other                           100.0         

       Total                    100.0         
----------------------------------------------

[Part 2 of 3]

                              Table 15

 Number of agricultural and other partnerships in the United States,
               1936, by size of net income or deficit

      (Net income and deficit classes in thousands of dollars)

--------------------------------------------
                         Returns by size    
                          of net income     
                                      10 and
                     Under 5  5 - 10        
                                       over 

--------------------------------------------
                           A. Numbers       
Agriculture and                             
 related industries   12,107   2,251   1,443

Other                120,514  35,334  28,955

       Total         132,621  37,585  30,398

                     B. Percent distribution
                     of returns showing net 
                             income         
Agriculture and                             
 related industries     76.6    14.3     9.1

Other                   65.2    19.1    15.7

       Total            66.1    18.7    15.2
--------------------------------------------

[Part 3 of 3]

                              Table 15

 Number of agricultural and other partnerships in the United States,
               1936, by size of net income or deficit

      (Net income and deficit classes in thousands of dollars)

--------------------------------------------
                         Returns by size    
                         of net deficit     
                                      10 and
                     Under 5  5 - 10        
                                       over 

--------------------------------------------
                           A. Numbers       
Agriculture and                             
 related industries    2,675     178     149

Other                 18,815   1,303   1,073

       Total          21,490   1,481   1,222

                     B. Percent distribution
                     of returns showing net 
                             income         
Agriculture and                             
 related industries                         

Other                                       

       Total                                
--------------------------------------------

Treasury Department, Division of Tax Research


                              Table 16

     Covered employment: Workers, earned income, and employers,
                             1940, 1941

--------------------------------------------------------------
                           Number of      Earned    Number of 
       Coverage             workers       income    employers 
                          (millions)    (billions)  (millions)

--------------------------------------------------------------
  Social Security Act                                         
         1940               35 - 36       $33.7        2.1    
         1941               37 - 38        37.7     2.2 - 2.3 

Railroad Retirement Act                                       
         1940            1.9 - 2.3 /1/  2.5 - 2.8     0.001   
         1941                 /1/       2.9 - 3.2     0.001   

  Other Federal plans                                         
         1940              1.0 - 1.3    1.4 - 1.8      /3/    
         1941                 /2/          /2/         /3/    
--------------------------------------------------------------
                         FOOTNOTES TO TABLE

     Treasury Department, Division of Tax Research

     Source: Informal estimates from Bureau of Research and
Statistics, Social Security Board, Department of Commerce estimates
and Annual Report of the Railroad Retirement Board, 1940.

     /1/ Includes about 130,000 railroad employees who also had wages
from employments covered by the Social Security Act.

     /2/ Not available.

     /3/ All accounts clear through the Treasury Department.

                          END OF FOOTNOTES

[Part 1 of 3]

                              Table 17

Estimate of number of individuals in the income brackets $750 -
$5,000 who are not subject to income tax due to the personal
exemption and credit for dependents 1935-36 /1/

------------------------------------------
                              Nontaxable  
               Total number  because below
Income level                              
               of families     personal   
                               exemption  

------------------------------------------
  750 - 2,000    15,265,359     15,265,359
2,000 - 3,000     3,779,059              -
3,000 - 3,500       743,000              -
3,500 - 5,000       841,023              -

     Total       20,628,441               
------------------------------------------

[Part 2 of 3]

                              Table 17

Estimate of number of individuals in the income brackets $750 -
$5,000 who are not subject to income tax due to the personal
exemption and credit for dependents 1935-36 /1/

-----------------------------------------------

               Nontaxable because of dependents
Income level                                   
                Not over 2    3 - 4     over 4 

-----------------------------------------------
  750 - 2,000             -         -         -
2,000 - 3,000     1,787,244   773,508   313,205
3,000 - 3,500             -   163,350     6,809
3,500 - 5,000             -         -    81,706

     Total                                     
-----------------------------------------------

[Part 3 of 3]

                              Table 17

Estimate of number of individuals in the income brackets $750 -
$5,000 who are not subject to income tax due to the personal
exemption and credit for dependents 1935-36 /1/

-------------------------------------

                 Total      Percent  
Income level                         
               nontaxable  nontaxable

-------------------------------------
  750 - 2,000  15,265,359       100.0
2,000 - 3,000   2,873,957        76.0
3,000 - 3,500     170,159        22.9
3,500 - 5,000      81,706         9.7

     Total     18,391,181        89.2
-------------------------------------
                         FOOTNOTES TO TABLE

     Treasury Department, Division of Tax Research

     Note: The above data are intended only as an indication of
magnitudes.

     Source: CONSUMER INCOMES IN THE U. S., 1938 (pp. 18-22)

     /1/ Income as defined for this study varies from that for income
tax purposes. Number of persons in family for purposes of the study
is also somewhat different than the concept of dependent in the
income tax law. Personal exemption is taken as $2,000; the credit for
dependents at $400 per dependent.

                          END OF FOOTNOTES

[Part 1 of 2]

  Distribution of families and single individuals and of aggregate
              income received, by income level, 1935-36

---------------------------------------------------------
                        Families and single individuals  
    Income level                  % at each  Cumulative %
                        Number                           
                                    level                

---------------------------------------------------------
     Under $250        2,123,534       5.38          5.38
      250 -      500   4,587,377      11.63         17.01
      500 -      750   5,771,960      14.63         31.64
      750 -    1,000   5,876,078      14.90         46.54
    1,000 -    1,250  44,990,995      12.65         59.19
    1,250 -    1,500   3,743,428       9.49         68.68
    1,500 -    1,750   2,889,904       7.32         76.00
    1,750 -    2,000   2,296,022       5.82         81.82
    2,000 -    2,250   1,704,535       4.32         86.14
    2,250 -    2,500   1,254,076       3.18         89.32
    2,500 -    3,000   1,475,474       3.74         93.06
    3,000 -    3,500     851,919       2.16         95.22
    3,500 -    4,000     502,159       1.27         96.49
    4,000 -    4,500     286,053        .72         97.21
    4,500 -    5,000     178,138        .45         97.66
    5,000 -    7,500     380,266        .96         98.62
    7,500 -   10,000     215,642        .55         99.17
   10,000 -   15,000     152,682        .39         99.56
   15,000 -   20,000      67,923        .17         99.73
   20,000 -   25,000      39,825        .10         99.83
   25,000 -   30,000      25,583        .06         99.89
   30,000 -   40,000      17,959        .05         99.94
   40,000 -   50,000       8,340        .02         99.96
   50,000 -  100,000      13,041        .03         99.99
  100,000 -  250,000       4,144        .01        100.00
  250,000 -  500,000         916        /1/             -
 500,000 - 1,000,000         240        /1/             -
  1,000,000 and over          87        /1/             -

      All levels      39,458,300     100.00             -
---------------------------------------------------------

[Part 2 of 2]

  Distribution of families and single individuals and of aggregate
              income received, by income level, 1935-36

----------------------------------------------------------
                                Aggregate income          
    Income level        Amount     % at each  Cumulative %

                         (000)       level                

----------------------------------------------------------
     Under $250         $ 294,138       0.50          0.50
      250 -      500    1,767,363       2.98          3.48
      500 -      750    3,615,653       6.10          9.58
      750 -    1,000    5,129,506       8.65         18.23
    1,000 -    1,250    5,589,111       9.42         27.65
    1,250 -    1,500    5,109,112       8.62         36.27
    1,500 -    1,750    4,660,793       7.87         44.14
    1,750 -    2,000    4,214,203       7.11         51.25
    2,000 -    2,250    3,602,861       6.08         57.33
    2,250 -    2,500    2,968,932       5.01         62.34
    2,500 -    3,000    4,004,774       6.76         69.10
    3,000 -    3,500    2,735,487       4.62         73.72
    3,500 -    4,000    1,863,384       3.14         76.86
    4,000 -    4,500    1,202,826       2.03         78.89
    4,500 -    5,000      841,766       1.42         80.31
    5,000 -    7,500    2,244,406       3.79         84.10
    7,500 -   10,000    1,847,820       3.12         87.22
   10,000 -   15,000    1,746,925       2.95         90.17
   15,000 -   20,000    1,174,574       1.98         92.15
   20,000 -   25,000      889,114       1.50         93.65
   25,000 -   30,000      720,268       1.22         94.87
   30,000 -   40,000      641,272       1.08         95.95
   40,000 -   50,000      390,311        .66         96.61
   50,000 -  100,000      908.485       1.53         98.14
  100,000 -  250,000      539,006        .91         99.05
  250,000 -  500,000      264,498        .45         99.50
 500,000 - 1,000,000      134,803        .23         99.73
  1,000,000 and over      157,237        .27        100.00

      All levels      $59,259,628     100.00              
----------------------------------------------------------
                         FOOTNOTES TO TABLE

     Treasury Department, Division of Tax Research

     Source: Consumers Incomes in the United States, 1938, p. 6.

     /1/ Less than 0.005%.

                          END OF FOOTNOTES

                              Table 19

    Personal exemption, credit for dependents, and earned income
         credit expressed as a percent of net income for all
                         returns, 1934-1939

-------------------------------------------------------------
   Net income     1934   1935   1936   1937  1938     1939   
    classes                                         (prelim.)

-------------------------------------------------------------
         Personal exemption as percent of net income         

Under $5,000       86.4   84.3   82.3  80.9   83.8       81.0
$5,000 - $10,000   32.2   31.9   31.5  31.8   32.3       32.1
$10,000 and over    8.8    8.4    8.0   8.3    8.9        9.0

    Total          59.6   56.9   51.6  54.3   60.3       59.0

       Credit for dependents as percent of net income        

Under $5,000       13.5   12.0   11.2  10.5   10.4        8.6
$5,000 - $10,000    7.1    7.0    6.5   6.5    6.7        6.3
$10,000 and over    1.8    1.8    1.6   1.6    1.8        1.8

    Total           9.7    8.6    7.5   7.5    8.1        6.9

        Earned income credit as percent of net income        

Under $5,000        7.9    7.3    7.9   8.4    8.3        7.9
$5,000 - $10,000    7.7    7.6    7.5   7.7    8.1        7.9
$10,000 and over    3.5    3.4    3.2   3.4    3.9        3.8

    Total           6.8    6.3    6.4   7.0    7.4        7.4

     Total personal exemption, credit for dependents and     
       earned income credit as percents of net income        

Under $5,000      107.8  103.6  101.4  99.8  102.7       98.2
$5,000 - $10,000   47.0   46.5   45.5  46.0   47.1       46.3
$10,000 and over   14.1   13.6   12.8  13.3   16.1       14.6

    Total          76.1   71.8   65.5  68.8   75.8       73.3
-------------------------------------------------------------

Treasury Department, Division of Tax Research.

Source: Statistics of income.

 
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