�\pJames N. Willis (c ��ME/.Eg[zpB�  MbP?_"*+�%����� %Jo�1 ��Arial1'�� MS Sans Serifns Serif3�1'�� MS Sans Serifns Serif3�1'�� MS Sans Serifns Serif3�1'�� MS Sans Serifns Serif3�1j�� Helveticaelveticaerif3����<�y;0B�B�;0B1jL�F�0�)B�1j�� Helveticaelveticaerif3����<�y;0B�B�;0B1jL�F�0�*B�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?M d���"d���?�?@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 \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@# #,##0" ";#,##0" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" "}z@"......................................................................................................................."1.#,##0.0" ";\-#,##0.0" ";"-- ";@" "%"#,##0" ";\-#,##0" ";"-- ";@" "�\ \ \ \ @"......................................................................................................................."#,##0;[Red]#,##0 ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-)*�column_numbers-,,data--C footnotes-EF�G:Indent0)7-#-#.��Indent3)�A#AB#.BC;#JCW#fs#��#��#��Indent6)�##.;#JW#fs#��#��#��#��#��##*7#FS#bo#~�#��#��#��#�_RIndent9)O##.;#JW#fs#��#��#��#��#��##*7#F -� )spanners# stub_lines-,Ctitles-bVtotals)S##.;#J ALCD418F89* ALCD428F89+ ALCD438F89,A ALCD448F89,B ALCD458F89,C ALCD468F89,-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 q�C �!(�C  (��C �!(��C  (�C A"(�C "8��C A"��C A"(��C A"8�C A"(�C +��C Q"�C Q"(C Q"(��C Q"(�C 8�C +a"<�C #a#,�C #a#,��C #a#,�C $� �C $� �C  �C  (��C q�C  (��C  (�C  (�C $� (��C "�C #a#<�C #a#<��C ##<��C ##�C ##<�C ##<��C # �C # ,��C ##<�C #q<��C #q�C # ,�C # ,��C a#<��C a#<�C #<�C a"<��C a#,�C a#,��C #�C q<��C q�C #<��C &a#<�C &a#<��C &q�C &q<��C &#�C &#<��C &#<��C &#<�C '� �C  (C  (C #a#<��C &a#<�C &a#<��C #a#<�C a#<��C a#<�C # ,��C # �C ##<��C ##�C a#<��C a#<��C q�C #<��C a#��C a#��C A&8C A&8�C A&8C �&8C �&8�C A&8C A&8�C A8�C 8�C A8�C 8�C 8�C 8�C +q �C + <�C + �C  �C +! ��C $� (����������� Normal_Sheet1���� style_col_headings� style_col_numbers�  style_data� style_footnotes� style_stub_line� style_stub_lines� style_titles�B�������������U} �} �} � �} � � � �l� ��� �1�  ���4 �k�4 ���4 ���4 ���4 �z�4 �t�4 ���4 ���4 ���4 ���4 ���4 ���4 ���4 ���4 ���4 ���4 ���4 ���4 ���4 ���4 ���4 �s�4 ���4 ���4 ���4 ���4 ���4 ���4��Table 8a.--Individual Income Tax Returns: Short-Term and Long-Term Capital Asset Transactions, by Selected Asset Type and Length -%of Time Held, Tax Year 1997 (Revised)� [All figures are estimates based on samples--number of transactions is in thousands, money amounts are in thousands of dollars]!qAll asset typesrrrrrrr"Type of transaction,nGain transactions [1]oopnLoss transactionsooo"length of time held# Number of $Sales uBasis uGain# Number of $Sales uBasis wLoss%& transactions 'priceyy' transactions 'priceyz(~ )�?~ )@~ *@~ +@~ )@~ )@~ ,@~ + @ ;Short-term transactions./0/1/0! [Total~ ^3*� _�A `�(�GA _= �a`A ^|?5@ a= A ^> W|AA m{�;4� 2 Under 1 month~ =�0 SHzA T\Be&A S> �#gA =Dl[7@ <q=.A =�R�*A lQƚb� 21 month under 2 months~ =qA Sq= E/A T�v�?A S+[A~ =CA < ףDNDA =HzA lzG*cU� 22 months under 3 months~ =U:A S�0PA T\»yA~ S;k{ =�&1,%@ <\•tsA =GY wA~ l 23 months under 4 months~ =�9A S333^?A T4333}A~ SN*R ="@ <zgA =xnA~ lg�24 months under 5 months~ =!sAS�(\� yATQ~+vA~ SH=t�@<fff.c�fA=ޝkA~ llC�25 months under 6 months~ =!ASG�yAT�(\{wA~ SF=|?5@<\�=_A=iޢcA~ l26 months under 7 months~ =y ASQ|/wATutA~ SSWOD=MbXΊ@<cA=G)�gA~ l27 months under 8 months~ =TAS ףҙpATz^QlA~ S+t==S߇@<q= whWA=fff\i]A~ l28 months under 9 months~ =Q@S{�ymATiA~ Sm3=PnC@<333ӉBVA=Gj\A~ l'I� 29 months under 10 months~ =@S\�nAT433jA~ S�/=n$@<G�\A=R�`A~ lo|�!210 months under 11 months~ =U@Szf�>lAT\ $whA~ S�u/=�"~@~ <ku=Hz$� XA~ l#s�!211 months under 12 months~ =a@SQ,UoAT233[4kA~ S7 �4=d;OA@<\E'YA=> ׳�"_A~ lC21 year or more [2]~ =a-@~ S��TfffFVA~ S#Pf~ =�@~ <=T3~ =@~ l/-t�'2Holding period not determinable~ =7l!SpycAT{�nAS)\vA=t��%@<QpA=֣p�+Alfff�#h�;Long-term transactions =STS=<=K [Total~ ^�P_lA`(\OA_�#ˆA~ ^u@aJ!~A^z8,=AjQ(`2Under 18 months [3]~ =9�A~ S~_�T\}ASG�7MrA=�/ݤ%@<QPsA=(xxAQ(�6T�218 months under 2 years~ =�AS(�3AT ף&AS> K�lA=䥛 @<fff�'jA=�(kqA~ QV�22 years under 3 years~ =AS ףaÐATأp;dƆASVguA=bX9ޙ@< ףeqA=̼LuA~ Q;�23 years under 4 years~ =ASHzb�AT333}A~ S�=/�$@<HzėhA=)\nA~ Q:24 years under 5 years~ =DAShATGᆯuAS�fA=C@<G9�#eA=Q~iA~ QG�25 years under 10 years~ =AS(mA~ T~�!SףpA=�$�`@<z�7{tA=q= zAQQHW� �l�4! ���4" ���4# ���4$ ��@% �u@& ��@' ��� ( ���!) �l�"* ���"+ ���", ���-- �z�!. �j�!/ ���!0 ���!1 ���!2 ���!3 ���!4 ���!5 ���!6 ���!7 ���!8 ���!9 ���!: ���!; ���!< ���!= ���!> �s�!? ���! 210 years under 15 years~ E� A SoA V= � JFzA UG�"uA EʡE@ FeWA EG9`A~ Q;��!215 years under 20 years~ !EAV@!Sp=9zA!VG�hA!UHz�kA!EI +_@~ !F/�#~ !E�0A~ !Q"220 years or more~ ">@"S*A"XIpA"Wd̜tA">X9v`@~ "??'"~ ">�4~ "O]�'#Holding period not determinable~ #@_q�#SiSC=A#ZQkA#YG�A~ #@@#A)\R�3~A#@\5�?A#k433{l�!$~Footnotes at end of file.$\$\$\$\$\$\$\$\�%�Table 8b.--Individual Income Tax Returns: Short-Term and Long-Term Capital Asset Transactions, by Selected Asset Type and Length %%%%%%%%-&%of Time Held, Tax Year 1997 (Revised)&&&&&&&&�' [All figures are estimates based on samples--number of transactions is in thousands, money amounts are in thousands of dollars]''''''''(](qCorporate stock (r(r(r(r(r(r(r)"Type of transaction,)nGain transactions [1])o)o)p)nLoss transactions)o)o)o*"length of time held*# Number of *$Sales *uBasis *uGain*# Number of *$Sales *uBasis *wLoss+%+& transactions +'price+v+v+' transactions +'price+v+x,(~ ,)�?~ ,)@~ ,*@~ ,+@~ ,)@~ ,)@~ ,,@~ ,+ @ -;Short-term transactions -.-/-0-/-1-/-0 .[Total~ .b�.cµd]A.b��)ӺA.c�(\ZA~ .bnX.ck�#ϱA.bS�A.hp=O}�/2 Under 1 month~ /I"A/Jp=ߦA/IiɥA/J�)naA~ /IA/J[6zA/IR�RA/iR�[�021 month under 2 months~ 0IA0J(폌A0IʉA0Jfffv�,VA~ 0Iy� A0J�{A0IG�6� A~ 0it�122 months under 3 months~ 1IJA1Jq= _|A1IףpuxA~ 1Jcg~ 1IٍA1J{BmA1IR��qA~ 1i"s�223 months under 4 months~ 2I�9A2J\]XqA2I{mA~ 2JA~ 2I@2Jq= dA2Ip=tgiA~ 2i324 months under 5 months~ 3IikA3J�cnA3I{WziA~ 3JC�;<~ 3I�@3JR�^A3IG9bA~ 3i�425 months under 6 months~ 4I@4J)\�8jA4I(toeA~ 4Jsu6~ 4I@4J= }VA4Iףp]f\A~ 4i��526 months under 7 months~ 5I!@5JQfxhA5I�"dA~ 5J�K6~ 5I@5JQ�>UA5IR�ZA~ 5icn]�627 months under 8 months~ 6IM@6JG!bA6I\ ^A~ 6J u0~ 6IJ@~ 6JWb~ 6I:~ 6i�i�728 months under 9 months~ 7IQG@7J(�aA7I= �8\A~ 7J�+~ 7I!A@~ 7J3M_~ 7I/~ 7iK� 829 months under 10 months~ 8I@8J(�^A8I\�XA~ 8J{܎'~ 8I!@~ 8J'P~ 8IGBm~ 8i[�+�!9210 months under 11 months~ 9I�@9J333�u\A9IfffWA~ 9J}!~ 9IA@~ 9JWHP~ 9Ik~ 9i�-!:211 months under 12 months~ :I`@:JfffaA:I3\A~ :J;%~ :Iz@~ :JOeY~ :Iqr~ :ix�;21 year or more [2]~ ;I@~ ;JGJd~ ;Ig{T~ ;J/P]~ ;I�"@~ ;Jym~ ;I+p&~ ;i/�'<2Holding period not determinable~ <IA<J(֛6A<I(�)A~ <Ji~ <Ia@<J{𥉉wA<I\…mEzA~ <i#�=;Long-term transactions =L=M=N=M=N=M=N=K >[Total~ >b;mn>crc4A>bQОA>c�� A~ >b'>cQdA>b|sA>j���)t�?2Under 18 months [3]~ ?I%�A?JGz(_=A?I(8 uA?J�(\ujA~ ?IrA?JQ5aA?I�UiA~ ?Q�$�@�l�!A���!B���!C���4D���5E�~�6F���6G���4H���4I��@J�u@K��@L��� M���4N�p�4O���4P ���4Q ���4R �p�4S �L�4T ���4U ���4V ���4W ���4X ���4Y ���4Z ���4[ ���4\ ���4] ���4^ ���4_ ���4@218 months under 2 years~ @I1* A@Jfff�xA@I\�DkA@JR�edA~ @Iae@@J�)WA@IQfZaA~ @Qc �A22 years under 3 years~ AIAAJ{XAAIףp�)qAAJoA~ AI@AJz�$TAAIzee`A~ AQe�B23 years under 4 years~ BI�3A~ BJfBI)\�:tbABJ�(\7cA~ BI@~ BJzP~ BIv~ BQUC24 years under 5 years~ CIj@CJi mACIQ8J]ACJR�Ւy^A~ CI@~ CJ'A~ CI;c~ CQ�2\�D25 years under 10 years~ DIADJ)\zADI ףHlADJtA~ DIq@~ DJ;uDIHzdhP[A~ DQ�D !D !D !D !D !D!D!D!D!D!D!D!D!D!D!D!D!D!D!D!D!D!E210 years under 15 years~ EPA@EQQpAEP��XAEQfffseA~ EPn@~ EQ'p�~ EP�,~ EQg�F215 years under 20 years~ FP@FQ\aN_A~ FP�:FQ333FUA~ FPƺ@~ FQj, ~ FP×~ FQc�G220 years or more~ GRA8@GO�6lgA~ GR fPGOHzt`A~ GR@~ GO3a~ GR{�~ GOc]�'HHolding period not determinable~ HR9�AHKHz$�4AHR�_|AHKR��"A~ HR@HKij`AHRp=_;hA~ Hk R�!I~Footnotes at end of file.I\I\I\I\I\I\I\I\�J�Table 8c.--Individual Income Tax Returns: Short-Term and Long-Term Capital Asset Transactions, by Selected Asset Type and Length JJJJJJJJ-K%of Time Held, Tax Year 1997 (Revised)KKKKKKKK�L [All figures are estimates based on samples--number of transactions is in thousands, money amounts are in thousands of dollars]LLLLLLLL&MsBonds and other securities [4]MtMtMtMtMtMtMtN"Type of transaction,NnGain transactions [1]NoNoNpNnLoss transactionsNoNoNoO"length of time heldO$ Number of O$Sales OuBasis OuGainO$ Number of O$Sales OuBasis OwLossP8P' transactions P'pricePvPvP' transactions P'pricePvPx~ Q*�?~ Q+@~ Q)@~ Q)@~ Q)@~ Q)@~ Q*@~ Q+ @ R;Short-term transactions R7R9R9R7 S[Total~ SdP@Se���ASd(�A~ Sec@j~ Sd! @Se�(\sASdG#tA~ Sh_Kz�T2 Under 1 month~ TC S@TB{U3oATC= כ{oA~ TB�~ TC@~ TB+'K~ TCxL~ Ti�\U21 month under 2 months~ UC6@UBq= qAUCG]qA~ UB�~ UC~@~ UB#ז5~ UCY;7~ UiC`�V22 months under 3 months~ VC@VB333KcAVCzbA~ VB�[~ VCԫ@~ VB9&~ VC\'~ ViW23 months under 4 months~ WC@WBp=EZAWC�e*ZA~ WB@~ WC@~ WB5A~ WCY~ Wi�%�X24 months under 5 months~ XCӲ@XBR�EVAXCHz䋑VA~ XB~ XCĭ@~ XBv ~ XC[� ~ Xi|�Y25 months under 6 months~ YCB@~ YBo7T~ YCS~ YB+r~ YC΢@~ YB7� ~ YC�~ Yi�%g�Z26 months under 7 months~ ZC@~ ZB�@~ ^Bl�6~ ^C�3T6~ ^B�9u~ ^Ch@~ ^B;�~ ^ChC~ ^ikx�!_211 months under 12 months~ _C@~ _B7;~ _C :~ _B?~ _CL@~ _B ~ _Cz~ _iA�` �l�4a ���4b ���4c �s�4d ���4e ���4f ���4g ���4h ���4i ���4j ���4k ���4l ���4m ���4n ��@o �u@p ��@q ��� r ���4s �k�4t ���4u ���4v ���4w �z�4x �t�4y ���4z ���4{ ���4| ���4} ���4~ ���4 ���4`21 year or more [2]~ `Cp@~ `BkCb~ `C ~ `B�7B~ `C(@~ `Bi~ `C3~ `i�&�'a2Holding period not determinable~ aC@aB)\jeA~ aCA~ aB7>�~ aC@~ aB�*�=~ aC`A~ aiGȹ�b;Long-term transactions bCbBbCbBbCbBbCbK c[Total~ cd�Ace�dAcdQy.A~ ce7eK~ cd�Ace^sSyAcdzƏzA~ cj#�d2Under 18 months [3]~ dC@dBGY�bAdC&uaA~ dB�~ dCAG@~ dBxj~ dC�n~ dQoe218 months under 2 years~ eC@eBQ8fZAeC̜`YA~ eB3f~ eC@~ eB[�K~ eCkoO~ eQsf22 years under 3 years~ fCA@fBfff.|dAfCR��1dA~ fB ~ fCAp@~ fBGl~ fC_q~ fQg23 years under 4 years~ gCF@gB= �\ZAgC9@�?G1��>G‡Z�?�<VA�>%C '@~ �?wt~ �>+d� ~ �Q��220 years or more~ �>!@�?333CntrA�>QbA�?ffffJaA�>X96&@~ �?oh�~ �>'d7~ �OK'�Holding period not determinable~ �>!@�?GQnA�>R�u4cA�?�(\pUA�>Zd;�N@~ �?ZK~ �>�U]~ �k�9�!�~Footnotes at end of file.�\�\�\�\�\�\�\�\���Table 8e.--Individual Income Tax Returns: Short-Term and Long-Term Capital Asset Transactions, by Selected Asset Type and Length ��������-�%of Time Held, Tax Year 1997 (Revised)���������� [All figures are estimates based on samples--number of transactions are in thousands, money amounts are in thousands of dollars]���������sOther asset types [7]�t�t�t�t�t�t�t�"Type of transaction,�nGain transactions [1]�o�o�p�nLoss transactions�o�o�o�"length of time held�$ Number of �$Sales �uBasis �uGain�$ Number of �$Sales �uBasis �wLoss�8�' transactions �'price�v�v�' transactions �'price�v�x~ �*�?~ �+@~ �)@~ �)@~ �)@~ �)@~ �*@~ �+ @ �;Short-term transactions �7�9�9�7 �[Total~ �f>�gVA�fGa'2A�gGzA~ �fчA�gp= �2בA�fsDA�hR�E_q��2 Under 1 month~ �>A�?Q{A�>z�xA~ �?C~A~ �>Q@�?Gn�pA�>Hz`rA~ �i�=9��21 month under 2 months~ �>@�?q=  fA�>z6JdA~ �?�~ �>@�?\A�>333�OaA~ �i#4� �l�4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� �s�4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� ���4� �Z�4� ���� �j�� ���� ���� ���� ����22 months under 3 months~ �>�)@�?= ףrWA�>{TA~ �?L~ �>@~ �?w�,U~ �>c5i~ �iv��23 months under 4 months~ �>aU@~ �?'�1w~ �>i~ �?f� ~ �>@~ �?^&~ �>�Б ~ �i,e+��24 months under 5 months~ �>A@~ �?wrij~ �>Ͷ`~ �?� ~ �>k@~ �?|=~ �>j~ �i}��25 months under 6 months~ �>@�?H^A�>|s]A~ �?Ð ~ �>�@~ �?Gb$!~ �>'�-~ �ilj�26 months under 7 months~ �>@�?Gj/YA�>Q~WA~ �?{?} ~ �>@~ �?C~ �>7P,L~ �i�27 months under 8 months~ �>|@~ �?saH~ �>>~ �?R ~ �>:@~ �?L�~ �>fw#~ �i���28 months under 9 months~ �>A@~ �?;@~ �>Wu�:~ �?�$~ �>�@~ �?#�5~ �>g�7~ �i7Ie� �29 months under 10 months~ �>a@~ �?[~ �>�U~ �?Ov�~ �>@~ �?p�~ �>� ~ �i�!�210 months under 11 months~ �>�1@~ �?dc~ �>�Z~ �?�} ~ �>O@~ �?_~ �>�!�~ �i�9!�211 months under 12 months~ �>@~ �?*b~ �>7�X~ �?cfn ~ �>O@~ �?c�6$~ �>{�7-~ �iS��21 year or more [2]~ �>@~ �?3K�!~ �>R}~ �?��~ �>@~ �?Cu~ �>cB�~ �iCj'�2Holding period not determinable~ �>A�?= q>A�>x^A�?|MrA~ �>)�A�?G@mA�>GcA�iףpb��;Long-term transactions �>�?�>�?�>�?�>�K �[Total~ �f���gi�A�fzmA�gffaA~ �f@�g(VMA�fHzj~ߊA�j� �3q��2Under 18 months [3]~ �>�A�?GzqA�>(\ukA~ �?U~ �>a@~ �?/o�>�{UA~ �QI,��218 months under 2 years~ �>!@�?)\�:fA�>znwwbA~ �?�7~ �>�(@~ �?+�L~ �>b~ �Q�22 years under 3 years~ �>Q A�?0mA�>ffffA~ �??XW~ �>L}@~ �?Gly�>QWA~ �Q��23 years under 4 years~ �>�'@�?�dA�>333]A~ �?L~ �>@~ �?f~ �>wx~ �Qe��24 years under 5 years~ �>q@�?p=zue_A�>\�,VA~ �?s�3~ �>[@~ �?{Lg~ �>y~ �Q��25 years under 10 years~ �>ɏA�?Hzx[sA�>��#WjA�?HzD'WA~ �>d@~ �?3x(r�>p=ʁXA~ �QP�210 years under 15 years~ �>m@�?ףpŢ`A�>q= 7z=UA~ �?K~ �>@~ �?c1~ �>6E~ �Q� 8��215 years under 20 years~ �>A@@~ �?}~ �>+� A~ �? ]<~ �>@~ �?R� ~ �>?�9~ �QdJ��220 years or more~ �>M@�? ף@˚ZA~ �>P~ �?; T~ �>"@~ �?~ �>sD� ~ �Om'�:Holding period not determinable~ �@+n��A4B�A�@뽓߅A�A33A~ �@@�Afff^:mA�@zYrA�kq= b���D�D�D�D�D�D�D�Kr�{j* Estimate should be used with caution because of the small number of sample returns on which it is based.�|�|�D�D�D�D�D�KR�{J[1] Transactions with no gain or loss are included with gain transactions.�{�{n�{f[2] Dates showed holding period to be 1 year or more and transactions not reclassified during editing.�{�{}�{u[3] Includes some transactions where holding period was under 1 year and tranactions not reclassified during editing.�{�{��{�[4] Bonds and other securities includes U. S. Government obligations, State and local Government obligations, and other bonds, notes, and debentures.�{�{{�{s[5] Real estate includes residential rental property, depreciable business real property, farmland, and other land.�{�{'�{[6] Less than 500 transactions.�{�{��������������~���������������y@��@��@��@��}�[7] Other asset types includes all other asset categories not included in the above categories, including put and call options; futures contracts; mutual funds, except tax-exempt bond �{�{��}�funds; tax-exempt bond mutual funds; partnership, S corporation, and estate or trust interests; pass-through gains and losses; livestock; timber; involuntary conversions; depreciable �{�{f�}^business personal property; residences; unidentifiable assets; and capital gain distributions.�{�{��{�NOTES: Detail may not add to totals because of rounding. Sales price minus basis does not always equal net gain or loss because: (a) only the gain is reported for capital gain �{�{��{�distributions from mutual funds and pass-through gains or losses, and (b) part of the total gain or loss on certain depreciable assets is treated as ordinary income rather than capital �{�{��{�gain or loss. Comparisons across tables may differ because of misreporting of holding periods and the varying methodologies in classifying these.�{�{a�YSource: IRS Statistics of Income Bulletin, Summer 2002, Publication 1136 (Rev. 08-2002.) �{�{�}�}�}�}�}�}�}�}�}�}�}�}= a�R�> ����?�?�?�?mBd�wVVl�6B��*0B�B��*0�*0��)BBd��(0��B�(0Bd���(@;�;�;�;�;(<qq     ��" ������������������������������