Transitional Commissione 7- ~ Q

. -

1 -Sept. 30,1976

Quarter of

Appendix Internal

Revenue

1976 Annual Report

~1'114

Isr?"11 IT
Transitional Quarter Appendix

to the

1976 Annual Report

of the

Commissioner of

Internal Revenue

July I-September 30,1976

The cover of this report depicts the great

leaders of (his country who have contributed

to its strength and to the tax system.

George Washington, our first president,

and Alexander Hamilton, our first Secretary

of the Treasury, saw the need for the central

government to have the authority to raise

revenues. Abraham Lincoln was president

when the first income tax law was enacted,

and it was he who appointed the first

Commissioner of internal Revenue. Woodrow

Wilson was president in 1913 when the

constitutional amendment passed and the

enabling legislation created the Federal

income tax that has led to today's tax

system.

Federal Fiscal Year

Changed in 1976

The Budget and impoundment Control Act,

Public Law No. 93-344, effective in calendar

year 1976, changed the fiscal year for the

United States Government from July 1-june

30 to October I-September 30. In addition,

the Act required the Director, Office of

Management and Budget (OMB), Executive

Office of the President, to provide

regulations to guide Federal agencies in the

orderly transition of statistical data during the

interim between the end of the old fiscal

year on June 30, 1976, and the beginning of

the new one on October 1, 1976.

In OMB Circular No. A-46, dated January

26, 1976, all Federal Executive Departments

were instructed to separate transitional

period data (July 1-September 30, 1976)

from fiscal year 1976 and fiscal year 1977

data.
2

Transition Quarter Appendix Data

The 1976 transition period is the first

instance since 1862, when Congress initially

authorized the compilation of internal tax

stalislics, that

a ninety day interim occurs

between the close of one fiscal year and the

beginning of another.

To provide continuity for this unique period,

Public Law 93-44 requires that all Federal

agencies publish statisncal data covering the

quarter from July1 to September 30, 1976

separately from fiscal year 1976 data. This

transitional Ouarter Appendix to the 1976

Annual Report of the Commissioner of Internal

Revenue is published in compliance with the

public law.

Section 1: Text Tables

These tables are termed text tables because

they are transitional period supplements to

tables accompanying the written material in

the 1976 IRS Annual Report. Each transition

quarter text table is footnoted to indicate the

corresponding table in the 1976 IRS Annual

Report to which they are supplemental.

Section 2: Statistical Tables

These tables are transitional period

supplements to the statistical tables

presented on pages 130 through 158 in the

1976 IRS Annual Report. with the exception

of tables covering calendar year data or

those not reported on

a quarter year basis.

Contents

Section 1: Transition Quarter Text

Tables

Returns Filed

Gross Collections

Net Collections

1975 Tax Reduction Act Credits

Individual Returns Computer Verified

Gross Tax From Direct Enforcement

Revenue Rulings and Procedures

Tax Rulings and Technical Advice

Internal Security Investigations

Legal Activities

Section 2: Transition Quarter

Statistical Tables

TO Table 1. Collections by sources, regions, districts, States, and other

areas

TO Table 2. Collections by sources and

fiscal quarterly comparison 1975-76

TO Table 3. Collections by principal

sources, 1940 to 1976

To Table 4. Amount of refunds

TO Table 5. Number of refunds issued

To Table 6. Number of returns filed

TO Table 7. Refunds byamount and number by fiscal quarterly comparison 1975-76

TO Table 8. Earned income Credits

TO Table 9. Workflow in IRS and Courts

TO Table 10. Revenue at each tax level

Section 3:

IRS Organizational Chart

Map of Regions, Districts, and Service

Centers

Principal Officers of the IRS

Page67889

10

11

11

12

13-19

22-28

29-30

31

32

33

34-35

36

37

38

38

42

43

44-48

3
Section 1:

Transition Quarter

Text Tables
6

Transition Quarter

Number of returns filed, by principal type of return*

(Figures in Thousands)

Type of Return

Grand Total

Income Tax, Total

Individual

Declaration of estimated tax

Fiduciary

Partnership

Corporation

Estate Tax

Gift Tax

imp bym..t Tax

Exempt organization

Employee Plans

Alcohol, Tobacco, and Firearms

Excise Tax

Supplemental Documents ' See Page 13, 1976 IRS Armusi R,pon

7

1975 Quarter 1976 Quarter

(7/1/75 to (7/1/76 to

9/30/75) 9/30/76)

Transition Quarter

Gross Internal Revenue Collections*

(Dollars in thousands)

Source

Percent 1975 1976 Increase or Decrease

of 1976 Quarter Quarter

Collec- (7/1/75 to (7/1/76 to

tions 9/30/75) 9/30/76) Amount Percent

8,300 8,922 Grand total' 100.0 67,159,753 75,462,780 8,303,027 12.4

1,854 2,026 income taxes, total 65.7 43,998,578 49,567,484 5,568,906 12.7

698 824

517 541

156 158

55 46

428 457

61 66

54 60

5,056 5,219

as 115

357 100

164 245

419 458

250 632

Corporation 13.0 9,159,982 9,808,905 648,923 7.1

Individual, total 52.7 34,638,596 39,758,579 4,919,983 14.1

Wahlbeld by employers~ 43.7 328,633,018 ~32.949,859 4,316,841 15.1

Other2 9.0 6,205,578 6,808,720 603,142 9.7

Employment taxes, total 26.4 17,399,994 19,892,041 2,492,047 14.3

Old-age survivors disability and

hospital insurance, total 25.2 16,687,690 19,050,456 2,362,766 14.2

Federal insurance contributions 24.9 16,436,980 18,781,314 2,344.334 14.3

Self-employment insurance contributions 0.4 250,710 269,142 18,432 7.4

Unemployment insurance 0.5 314,925 377,378 62,453 19.8

Railroad retirement 0.6 397,379 464,207 66,828 16,8

Estate and gift taxes 2.0 1,384,572 1,485,247 100,675 7.3

Excise taxes, total 6.0 4,376,610 4,518,008 141,398 3.2

Alcohol 1.7 1.334,508 1,305,841 -28,667 -2.1

Tobacco 0.8 596,394 622,821 26.427 4.4

Other 3A 2,445,708 2.589.346 143.638 5.9

' C-Ilac-s ". am-st-n I.-I-b- -_"S to "s

See .go 1~. 1976 IRS A,,.,,l Rm-1

Go.'-""

G.

ESIrn. so WeCl- ' 11 11-d-I bconno la, wIhhaI0 all

SSPS,-(-0"

ran, Wd-age, S--n, d.1-11ty 'Ind

st, ASc

H

1) 1-cs on -gas and Saia

.

S-1.111. nap.,~"' 1111al~ans on nd--i nc.- la. not 11-1b an, bas Sao. a , I_

OASDHI na,as cm SO employment

Incorm,Ie .-.1 OASDHI IS. .0scl-S S..nS -act

11theIst-11M made or rins Ses,e-y oi me Tna.-y Po,.na,l 1,

Pro'is,on, ol Sec. 201(a) .1 the S.-I Sec,,,Iy Act as

amended and ncl,d,, 11 OASDHI IS- li,e --athe I~ clasSes at mcme ta.es -de-a-10, by S,btract~ng [be OASIDHI - es-eles Im, ins c,mot,ae totals

nabored

I-Inds, Ele.- Ford am ...Mg 1. $397.565

I-111des P-berlol Disc- Ford arna-mg to $540,230
8

Transition Quarter

Net Internal Revenue Collections*

(Including tax rebates) 7/1/76 to 9/30/76

(Dollars in thousands)

Source

Transition Quarter

Individual Income Tax Returns

Mathematically Verified By Computer*

(In Thousands)

Net Collections 1975 1976

Ouarter Ouarter

Per- (7/1/75 to (7/1/76 to

Gross cent of 9/30/75) 7/30176)

Collections Retund,1

23 Amount Total Number verified by computer 998 11195

Number of returns on which mathematical errors

Corporation income taxes 9,8013,905 1,259,598 8,549,307 11.7 were detected 83 149

Individual income taxes 39,75B,579 1,137,661 38,620,918 52.9 Percent of returns with mathematical errors 8.3 12.5

Grand total 75,462,780 2,474,231 72,988,549 100.0

Employment taxes, total 19,892,041 4,334 19,887,707 27.3

Old-age, survivors, disability and

hospital insurance 19,050,456

- 19,050,456 26.1

Railroad retirement 464,207 19 464,188 0.6

Unemployment insurance 377,378 4,315 373,063 0.5

Estate and gift taxes 1,485,247 29,460 1,455,787 2.0

Excise Taxes 4,518,OOB 43,178 4,474,830 6.1

13-..1 -1- nle,asl pa.0 on W,Ws

Fb, beta,la see TO tables

4 a,d5

lncl,Oes Rebates-- 1975 Ta~ Re,tvCIbn Acl

' Gas page 15, 1916 IRS -~al R.p.11

Returns with increase:

Number 40 74

Amount 9,898 19,352

Average amount (dollars) 246.30 262.35

Returns with decrease:

Number 43 75

Amount 6,991 12,126

Average amount (dollars) 163.27 161.31 * ss~ 09. 18 1976 IRS -al RapTransition Quarter

Tax Reduction Act of 1975

Selected Credits*

(7/1/76 to 9/30/76)

Number Amount

Earned

Income 292

$ 56.4

Credits thousand million

Personal

Exemption 3.7 $110.7

Credits million million

Residence

Purchase 10

$ 15.2

Credits thousand million - Sea page 17 1976 IRS An-si Repo,1.

9
10 11

Transition Quarter Transition Quarter

Gross tax, penalties and interest resulting from direct enforcement* Requests for Tax Rulings and Technical Advice (Closings)* (in thousands of dollars) (7/1/76 to 9/30/76)

Item

1975 1976

Quarter Quarter

(7/1/75 to (711f76 to

9/30/75) 9/30/76)

Taxpayers .

Field Subject Total Requests Req Liests

Additional tax, penalties, and interest assessed,

total 1,180,093 1,055,031

From examination of tax returns, total 1,038,131 898,009

income tax, total 850,231 742,151

Corporation 518,521 357,803

Individual and fiduciary 331,710 384,347

Estate and gift tax 147,501 104,123

Employment tax (including vAthheld income tax) 29,042 45,728

Excise tax 11,356 6,007

From delinquent returns secured, total 141,962 157,022

By district collection divisions 141,962 137,509

By district audit divisions N/A 19,513

Delinquent taxes collected, total 873,721 873,808

NIA-1 - See page22. 1976 IRS An-ai Repel

Total 6756 6548 208

Administrative Provisions 25 18 7

Changes in Accounting Methods 1960 1960

Changes in Accounting Periods 2373 2373

Earnings and Profits Determinations 298 298

Employment and Self-Employment Taxes 124 101 . 23

Engineering Questions 46 29 17

Estate and Gift Taxes 192 160 32

Excise Taxes 64 36 28

Individual Income Tax Matters 654 614 40

Corporation Tax Matters 1020 959 61

' See p.9e 38. 1976 IRS ~-.l Rep.,,

Transition Quarter

Revenue Rulings and Revenue

Procedures Published*

(7/1/76 to 9/30f76)

Type Number

Administrative 3

Employment Taxes 4

Estate and Gift Taxes 20

Excise Taxes 13

Exempt Organizations 10

Income Taxes 75

Employee Plans 5

Tax Conventions 2

Total 132

, see pn,, ~o 1976 IRS A,n,,l Repoo
12 Transition Quarter

Internal Security Division Investigators"

Type of Investigations and Actions

Total investigations

Personal investigations

Character and Security

Conduct

Special inquiries

Total Personnel investigations

Other Type InvesIgiations

Assault

Disclosure

Applications to Practice Before IRS

Charges Against Attorneys, CPA's and Enrolees

Federal Tort Claims

Bribery

Investigations for Other Treasury Bureaus

Total Other Investigations

Actions by Management Officials on Personnel Investigations

.Total Actions

Separations 1

Suspensions from Duty and Pay

Reprimands, Warnings and Demotions

Rejected for Employment

Pending Adjudication

Non-Displinary Actions~

Separations by Type of Offense

1976

Quarter

(7/1/76 to

1976 9/30/76)

17,004 4,957

10,291 3,360

1,011 252

2,503 615

13,805 4,227

Tax in Litigation

-Tax Court

(in Thousands of Dollars)

Status

All Tax Court Cases'

13

Number Taxes and Penalties Overpayments

of

Cases In Dispute Determined Claimed Determined

705 178 Pending July 1, 1976 18,250r $2,573,9321 $2,78,0771

182 38 Received 3,249 197,923 11,557

1,562 344 Disposed OJ2 2,255 136,949 $39,318 8,161 $896

52 16

153 24

228 46

Recovery Rate2 28.71% 11.0%

Pending Sept. 30, 1976 19,244 2,634,905

317 B4 Pending July 1, 1976 2479f $1674r

Disposed of2 737

Recovery Rate

281,474

35r

3,199 730 Received 853 553 19

13,805 4,227

237 80

87 33

633 172

199 17

502 388

12,147 3,537

Total Separations 237

Bribery, Extortion or Collusion

Embezzlement or Theft of Funds or Property

Failure of Employee to Pay Proper Tax

Falsification or Distortion of Reports, Records, etc.

Unauthorized Outside Activity

Failure to Discharge Duties Properly

6 3'

11

2

21

5

105 38 4 2 6 5

Divulgence of Confidential Information

6

Acceptance of Fees and Gratuities

2

Refusal to Cooperate in Official Investigation

2

Personal and Other Misconduct

'hCl,des n,lignat-s or other sepantons Ne aniployeas

*ere _o, dode, -shganon or datoni aornh,shah- cecni- as

on ilo- -here dsclosed del,

inch,ons clearance arid closed -hooi ac,on on- on

c"doc, -esngln74 24

'See page 80, 1976 IRS An-al Redo,l

Small Tax Cases

441 $232 12 $7

52.6%

Pending Sept. 30, 1976 2595 1785 42 ~ lmjuoes con, linhan- cases and olho,

or 1,Dd..s.r cloce ctni,s ,.ad, sated and d,-,sccd So- he date-ned arno,ots are to, cases -ch ere surnie. cl~ehriy,ppeaied Amo ni del -hed c,,pre,sed as Percentage ol Amoont Asseil,Y,, ci=ed Tros- amo-d do not ,clude ordlordsed =s,enls late -h.a.lo,'agreed to b the ta,payer at Dsthcl or "'o,enc In case olya cnnoled 6-payr-hem. the Red-ry Rai. the do,hon .1 1.-- In 01elonto -,in was,eW,ded to the ta.paye, ' Re-0

5B.3%
14 15

Tax in Litigation-Refund Suits'

(in Thousands of Dollars)

Status

Pending July 1, 1976

Received

Disposed of2

% Not Refunded

Pending

Sept. 30, 1976

Status

Pending July 1, 1976

Received -

Disposed of2

% Not Refunded

Trial Court Case Record

(Opinions Rendered-Refund Litigation and Tax Court Cases)'

District Courts Tax Court6

Number Amount Amount Court of District Small Tax

of in not Claims, Court' Cases' Others' Total

Cases Dispute' Refunded'

2,562r 599,03or

217 22,339

179 29,531 $26,095

88%

2,600 591,B38

Court of Claims

Number Amount Amount

of in not

Cases Disputes Refunded4l

464r $370,980

36 18,832

18 3,155 $1,041

33%

Pending

Sept. 30, 1976 482 386,657

Status

Pending July 1, 1976

Received

Total

Number Amount Amount

Of in not

Cases Dispute3 Refunded 4

3,026 $970,010

253 41,171

Disposed of2 197 32,686 $27,136

% Not Refunded 83%

Pending Sept. 30, 1976 3,082 978,495

Action

Trans. Trans. Trans. Trans.

Otr.6 Qtr.' Otr.6 Otr.6

Decided in favor of Goverernment Number 7 39 61 64 125

Percent 77.8% 68.4% 55.0% 47.8% 51.0%

Decided in favor of

Taxpayer Number 1 13 11 16 27

Percent 11.1% 22.8% 9.9% 11.9% 11.0%

Decided partially for the

Taxpayer and partially for

the Government Number 1 5 39 54 93

Percent 11.1% 8.8% 35.1% 40.3% 38.0%

Total Opinions

R-lated Cases a-ellected as,neop9 ,.n.. ~ C.11 .1 CW- la-Wag 12 cases

57 oo,,.ms,. Detint Co--ol,,"

'

cases

7 S20

To. Cases

11~ T.~a~ C.,I

C- 1011,011 110i,ag 174 Cases 01he, the, Stash

Tax Cases

' " Cases on

-,I I-s,ans -'a e,le,ed d-ng the

T,anst.a Otaahs,

t,.,y ,

Sept. 30. 1976)

9 57 ill 134 245

- Cases I Calls at APMII -d - S-sma Co-i a,e

acjWUd meet-C01-a Tole,teat,nq the coA at o,,g,n

Deposals rcl-jda cases h,ed. stelled, a,d a-esao

A"'

o- n Depus -Wes cla-a lor retuno ol ta.es.

ctenalt,es, ano assessed etheest

to - That col.on ol the A,O,,It ~ Dsp,ta -ch Is 101 e-ced
16

Appellate Court Case Record

(Decisions--Refund Litigation and Tax Court CaseS)4

Receipt and Disposal of General Litigation Cases

National and Regional

Transition Quarter - 1976

Partly for

and Partly Status Court Non-Court Total

Forthe Against the Against the

Court Total Government Government Government Pending July 1, 1976 10,180 1,966 12,146

No. Percent No. Percent No. Percent Rec'd during Qtr. 2,755 2,438 5,193

Court of Appeals 214 168 78.5% 36 16.8% 10 4.7% Disposed of 2,715 2,519 5,234

Originally tried in Pending Sept. 30, 1976 10,220 1,885 12,105

Tax Court 1321 104 78.8% 20 15.2% 8 6.1%

District Courts 822 64 78.0% 16 19.5% 2 2.4%

Supreme Court 13 1 100.0%

~ ot

the cases oF,S,n,lly Paid , the Tw G.Uh. 1. C.Ulls of

Appeals rence,ed 1 2 cDncns In 201 CloCkes, Mlldllg 156

dWkMS aPd to, the go-hanent. 35 dockIts agans, the go-hashl

10 dockets dadailty lot the go,ern-l

An

,

ot the cases tned I. Dsirv Courts. the CmPs I

Peals Is

nderea

2 ap-ons n 98 dock els, nciud,,g 75

cockahs

or

I'a ge'em-PI,

21 ag"it

the go-nment, and 2

to, a. g-n-1

S.P-e C.ue Dece- ehlel.e YW75

~ 1976 we page 55 P 1976 IRS Annuat R,p,n

Appellate Court Case Record

(Decisions-Refund Litigation and Tax Court Cases)

Transition Quarter (7/1/76 thru 9/30/76)

Partly for and

Forthe Against the Partly Against

Receipt and Disposal of Disclosure Division Cases

Transition Quarter (7/l/76 - 9/30/76)

Pending. Pending

Types of Cases 711/76 Received Disposed 9/30/76

Disclosure Opinions 165 64 122 107

Disclosure Litigations 5

- 3 2

Disclosure Coordination Excluding Discovery

(Not included in Division Totalsf - 129 129

Discovery Opinions 8 2 4 6

FOIA Opinions 102 84 141 45

FOIA Appeals 126 109 127 108

Court Total Government Government the Government FOIA and Miscellaneous Litigation 47 7 13 41

No. Percent No. Percent No. Percent FOIA Requests 28 17 31 14

Court of Appeals 59 41 69% 12 120% 6 10% Privacy Act Opinions 45 14 34 25

Originally Tried in Privacy Act Litigation 4 3 1 6

Tax Court 411 28 68.3% 9 22.0% 4 9.8% Privacy Act Requests 3 1 0 4

District rourts 182 13 72.2% 3 16.7% 2 11.1%

Supreme Court 13 1 100.0%

' ot d' Ca.' d""'ally

(,,ad P rat Co,,t the C-s 01

App-~s rene,ed 41 op,.,,s In 102 dockets ,clud,,g 36

OnCkets ahc 10, We g0--al. 56 dockets age,st iths go,ern-

, 10 dwkels dartelly lor the go,sa01 Phe Cssas -g,ndlly ,,a. , D,s,,.c, C-1s. Phe G-s of

"Peals ,P, 1-sed 18 w,,,Ws n 20 dockes el,d..y 13 d,lkets

iho 9-rPent 5 ag-st the go-,ent and carPely lot

"Irp-e"~'7C"., Dec.son Pe,deed! 7W6

Privacy Act Appeals

Division Totals 533 301 476 358

(Do not include item 3 above)

17
18

General Litigation Cases Received General Legal Services Division

Transition Quarter (7/1/76 thru 9/30/76) Transition Quarter-1976

Received

Types of Cases-Regions: During

Quarter

Bankruptcies and Receiverships 363

Wage Earners'Plans (CH. X111) 33

Arrangements (CH. XI) 712

Reorganizations and Real Property

Arrangements (CH.X and XII) 156

Miscellaneous Insolvencies 20

Decedents' Estates 93

Suits to Collect Taxes 183

Section 2410 (a) Interpleaders 58

(28 U.S.C. 24 10) (b) Others 44

Injunctions 46

Disclosure, Freedom of

Information& Privacy Act 133

Summons Cases 794

Erroneous Refund Suits 12

Miscellaneous Court Cases 128

Advisory Opinions 1,292

Discharges of Property from Liens 864

Total All Regions 4,931

National Office:

Appeals 33

Advisory 149

Intemational Operations 74 1 Other Centralized Cases 6

Total National Office 262

Total All Regions and National Office 5,193

.,wo, 1-i,des Aa~-c R-gan-1- ,d Aclons fo, Inp-ons Decia,atory Reuel

Cases Cases

Pending Cases Cases Pending

7/1/76 Received Disposed 9/30(76

517 448 416 549

19

Receipt and Disposal of Interpretative Division

Criminal Tax Matters Cases Received

Transition Quarter (7/1/76 thru 9/30/76) Transition Quarter (7/1/76 thri 9/30/76)

Prosecution Cases Received Type of Case Received

From Intelligence 711/76 thru 9/30/76

Pending Beginning 5110 Revenue Rulings

Total Opened 362 Letter Rulings

Total Closed 436 Technical Advice

Counsel Declined 54 Other Advice

Department of Justice Declined 51 Total

U.S. Attorney Declined 38

Prosecutions Completed 293

Pending End 5036

Opinions

Pending Beginning 16

Total Requested 22

Total Rendered 21

Pending End 17

Criminal Tax Activity

Transition Quarter (7/1/76 thru 9/30/76)

Referals by Counsel For Prosecution 488

Indictments& Informations 290

No True Bit1

Plea of Guilty Or Nolo Contenders 231

Convicted After Trial 45

Acquitted 18

Not-Prossed or Dismissed4

Legal Assistance To Intelligence

Investigations (In Staff Hours) 4422

Legislation and Regulations

Division Cases Received

Transition Quarter (7/1/76 thru 9/30/76)

86

21

25

60

192

Type of Case Received

7/1/76 thru 9/30/76

Legislation

9

Regulations 15

Miscellaneous 14

Total 38
Section 2:

Transition Quarter

Statistical Tables
e e

TQ Table I.-Internal revenue collections by sources and

by internal revenue regions, districts, States, and other areas

(in thousands of dollars) 7/1/76 to 9/30/76

Internal revenue region., districts, States and other areas l (States represented by single districts for indicated Six in parentheses; totals of tether to. he.. at bottom able)

Total inter. corporation net revenue Income collections tax I

(1) (2)

individual income and employment -

taxes income tax not withheld income tax Total and SEoiA wlthh Id and FICA 3

Unemploy. hmmt Railroad Insurance retirement

Brooklyn -............... (See (c) below)

Manhattan .......... ee (c) below) Portsmouth .......... :: ~New Hampshire) P"ovidence ............ (Rhode Island) d-Allimfic R.,i. in .............................6..E; 1:.111.1l,e rk ~MN:ZIJae it &

NPhiladelphia rs

0

.......... (See (a) be

COllm6ia .............. (South Carolina) Pa r

I~r~!nsboro ............ !~qrtih .olina)

Cincirnat, .............. (See (d) below) Sleve!ind .............. (Sea (d) below)

Parkersburg .......... (West Viijimaj

ot est Region ............................

Aberdeen ................ (South De ota) ...............

sortprwingtield ............ (See (b) below) Region .............................. ~Ibuquenque .......... (New Mexicoi...............

Newka Orleans (Louisiana) 0. ahoma City (Oklahoma) ..............

Los Angeles .......... (See (a) below)

San no", ......... co "Sao V sh.na)'1.,nw

o S a" ............ ffil. of International Operatic, in . ..............

Undistributed: Federlet tax deposits, ................ Gasoline FICA lubricating oil, and excess credits I ................................. ........ Transferred to Government of Guam Withheld taxes of Federal am loyees Cleoo~mg account for Excise taxes- :Vlatton n fuel and .11--Air Force Id Navy'I ....................................

Pr-dentia Eacton Funds ............... .....

(a~ (b Califqnnia ..........

(c) (it) hi. ................ (a) Pennsylvania 0

7 :411 181 ~:80 1

a

905 1 '5 9:488 570:655 753.771 81,339 221,668 34,019 21153 469 423,866 1,432.687 149437 1,257.970 213:007 272 13:13~1 11597 732 34590 7,087,432 2,221,462 198,273 23.742 335.214 64,336 11,535,984 2,735646 2.091,771 173:834 3,041,357 649,192 2,736.201 380,987

B

3 184 267 139 1 327, :354 143:984

0

.11 4 6 120,509 7,326:722 1,025,648 01 1

1.27 34 200,733 701:2 .0 3 87,213 4 '.4 53 557 1,654.350 299:

5

1,273373 1 27.76360 9 6:452 200.283 1,026,156 156.565 13,11 I 73.~4 1 2,624,741 75 316.307 3

.

.066.00 1. 133:114 93 5,320,621

3 7 7

1,665,451 2167,428 141,588 1.0 2.614 3106.054 47.667 15,899,8 109,064 3,236,2 0

22 11,215 7,369,314 306 1,535.638

840 193.574 116:712 13.391 1,835 2 435,588 863:218 119.709 2,272.287 411,316 .1,693.670 1 7 271,455 .0 9.134 244.354 8,864,772 1,70' :755 218,273 23513 2,773 377 576857 121:153 19:3% 1.917,342 352.296 880,954 130,187 343 885:3421 152.276 92 1

3.751 1,043.6 308,756 680.74359 131,723 11,793 "1 1,550,650 227 62 240.'980 1 "

1

73 24:317 123.749 11,902 274

4 4 2:3 6 '2485 64586:9229 46 989 47,278 825,173 9 96.282 219,449 32.739 3,274,262 42.021 501,413 418.904 1,194.2 363's 1 155,068 40,803 105.022Is 338 258,795 40465

-8,542,295 -5,684,294

2,327 61 _Z5 16. 86 -

38 -

(3) (4) (6) (7)

59650620 7077 862 51.731,173 464,207 377,378 16,'798:694 1:013:654 9,701,436 15,497 68.106

661,770 40.682 615.307 1.760 4.020 177,605 27.489 146,185 2.545 1,385 1,618,199 173,416 1.428,930 3,342 12,511 1 128 252 187.654 927,003 5,446 8,069 '975:482 101,401 868,288 78 5,715 t,173:1267 '412:38. 960,789 122 476 46 5 7 2971 98.818 30 4,709 4,594,006 276,928 4.287,117 2,089 27,871 162.49B 25,078 136,155 9 1 256 260,509 25,655 232,764 76 2~094 8913321 985,001 7,7DO.305 179.053 48,962 1:787:193 183,031 1,527,021 69.280 7,861 2,205,784 277,250 1,909.360 239 18.934 2,15&095 230,976 1,834.974 85.929 6.216 1.535,791 133.760 1.386.385 7,007 8,639 951,411 137.997 790.908 16.597 51909 275.046 21,987 251,656 1,403 5,4 5,397 892,300 4,527,934 19,683 4 481 9389,087 111,143 819,963 400 7580 567.246 78.888 482,755 571 5,032 409839 55,074 350.760 44 3,962 971:181 1

18,224 42689 102 10,166 232.261 47,946 1182:170 192 11953 1.559,900 364,304 1,168.073 17,696 9,828 805,884 .116,722 681.524 679 6.959 9,428,653 845,589 8,510823 27877 44,364 1.309.623 130.271 1,167:319 4:346 7,687 2:3 2:622 1 177,377 2.110,619 2.268 12,358 37047 11 234922 1487,957 6,316 17.986 1,271's~fl 158:323 1.109,687 419 _ 0 70 537.787 95,871 431434 14,504 114 2

254,441 48,826 203:807 23 1.78 11,743 90,027 973,763 10.515.406 197,462 56,3957 055 18,399 71.067 1 589 5,47642 325,013 5,048,837 79,404 23,166 601:6105 94256 503.318 311 3.731 94.946 1

10 8:15 . 1.1 76.230 1,281,432 96529 5,05 64,446 3371 6, 9''97

421.353 5 13 1:32 5,691 38,264 2,344 1,685.472 149.3 91

49144169 31:413 '17 '01 293 1,35 767 1

99.296 98:0 .099 7400:968 104.617 631.298 1,430 3,622 6,293,129 1,147,680 5,069.096 36,868 39,485 176.883 33,575 142.073 17 2,218 11167,111 319,605 1,536066 2,605 915 .0.24 20,834 59:024 3 3N 1,390.066 288,727 1,086204 5:1771 9,357 669,356 84,257 573:9 0

t

77 6 5)022 265,069 60.860 202,102 23 1,871 730,844 137.253 588,366 6

613,188 477 4,749

499.516 105,967 502,876 63 4,283 96,603 378,407 21,599 2,917 9.440.929 1,171,516 8,195,468 20,441 53,503 21709 6 14.465 191,708 - 833 00

8

2 :56 214 9 186,763 206 110 104.887 22:3919 81,725 129 '7150 215.800 26,304 188,920 - 576 3,481.266 436.015 3,023,097 213 21,941 404.024 65,658 335,472 91 2.803 684,072 81,721 5

168,283 24.294 19 .414 417 3,521 1 42.748 (1) 25 223,457 25,114 96:212 491 1: 560 2,778.3186 328,385 2,4 1

7291 18.348 14,1620 964, 81 125.752 833.040 548 5,041 287,639 46,092 238 2,336 2133 211:531 761 3,174 70'902748 - 2:034 08 42,918 167:155 2,336 99

-2,725,738 - 2,710,676 -34.008 18,947

2,266 21266 -2,586 -2,586 -

-16,538 -16,538

17 - -

540 540 11888 5 0

11888 flags

Totals for States net he- above

7,947.798 1,077,826 8,11 41 ':~7~7~1:1142 2 24

4 046 850.121 4:6,69:3, 86 648,125 4,690,719 929,153

6,259,452 764.400 5,440.388 101:.1s 6,2~7,387 429,630 5,680,135 8 4 12:7 37:6311:254051 .2 616.111 6,697.795 9,373 45.675

3,693886 336047:64 7367 3:277,937 3 6,615 20,046 221.359 92,936 14,855 3,258,026 608,332 2.622,270 8,383 19,042

TQ Table 1-Internal revenue collections by sources and

by internal revenue regions, districts, States, and other areas-continued

(in thousands of dollars) 7/1/76 to 9/30/76

Internal revenue regions, districts, States and other areas I (States repreaented by single districts Estate indicated in parentheses; totals tax for other States shown at bottom of table)

IS)

United States, total ................................ 1,367,935 No,th-Atlantic Region .. .... ........ .. . ......... ... 273,131 Alba

'y

.................... (See (c) below) 7.920

August . .................. (Maine) I.............. 4,122 Boston .................... (Massac) hbusetts) 32,273 Brookly.

................ (See (C clow) 99.992 Buffalo .................... (See (c) below) 33,272 Burlington .............. (Vermont) .................. 2,950 Hartford ........... (Connecticut) .......... 2B.632 Manhattan ............ (See (c) below) 54.949 Portsmouth (New Hampshire) 4,989 Providence ............ (Rhode Island) 4,030 Mid-Atlanti, Regi. . ......... ............................ ..:: 155,282 Baltimore .............. (Maryland & D.C. 27,143 Newark .................... (New Jersey) .. .......... 43,269 Philadelphia Pittsburgh .......... (See (e) below) 42.313 i. (See (a) below) 15,528 R mond ........... (Virginia) .......... 21:1571 Wilmington ............ (Delaware) 48 3 Southeast Region 6**,* * ............................. 176,189 Atlanta .................... ( e,rg,a .................. 40,476 Birmingham .......... (Alabama) .. .......... 7.9 1

4

Columbia .............. (South Carolina) 7,017 Greensboro (North Carolina) 20.042 Jackson . (Mississippi) . ......... 6.569 Jackson, ii,e' .* (Florida) -................. 78,454

. ... Nashville ::::': (Tennessee) .............. 15.717 Central Region .................................................. 143,425 Cincinnati .............. (See (d) beloww~ :::::::: 3 3 750

Cleve and.................. (See (d) belo 2 668

Detro, .. .............. (Michigan) ................ 35 283 Indianapolis .......... (Indiana) .................... 25.697 Louisville .............. (Kentucky) ................ 13,900 Parkersburg (West Virginia) . 6.127 Midwest Region .......... 203,330 Aberdeen ................ u 4,177

Chicago ............ (See ib) below) 57,418

Des Moines .......... (Iowa) .... ...................... 26,461

F.

rg. (North Dakota) 4,858

Milwaukee .............. (Wisconsin) 18.307 Omaha .. .................. (Nebraska) ................ 15,467

St. Louis ................ (Missouri) .................. 34,002 11. 1, '4. c' ~ =,,,::(Minnesota) ............ . 17,103 sphi n '

(See (b) bal..) 25,537 Southwest Region ............................................ 192,845 Albu ustquerque .......... (New Mexico) 13,527

A in .................... (See (f) below) 67.708 Cheyenne s _.__.............. .......... .. (Wyoming) .. ............. 12,061

w) D a (See (f) belo' 31.621 Derive . .................... (Colorado) 9.769 Little R.ck ~A,kan a) New Orlean~-:::!:::: Lousis" a) 1 '5:'06392 Oklahoma City (Oklahoma) .............. 13 '861 Wichita .................. (Kansas) .................... 22.898 Western Region .......................................... 220,059 Anphorage ............ (Alaska) ...................... 694

Bo ise ...................... (Idaho) 3,159

Helena .................... (Monte 4.... .............. .............* 3,994 Honolulu ................ (Hawaii) 2,896

L , Ing 1,1..:. ....... (Sao (a) 83,398

Po an (AH-mi) .................... 10,142 Portland h ................ (Oreg.'d~.)) .................... 14,271 Reno ........................ (Neva a 14,692 Sell Lake City (Utah) 4232 San Francisco (See (a) below) 66~017

G I.,:ttle ............ 16,565

in of

operations .............. 3,674

Puerto Rico ................................ ................... -8

U Other ............................................ :................... 3,682 ndist,ibuted:

Gasoline lubricating oil, and excess FICA credits . .......................................... Transferred to Government of Guam Withheld taxes of Federal employees Clearing account for Excise tave aviation fuel a

not oll-Air Force

Presidential Electon Fundo, .......... Earned Income Credits'li ..........................

Excise

taxes total Total Gift (sum of (sum of tax columns columns 11,26 Is .3Z 31, 41, and"'~2) and 55)

(9) (10) (11)

Total

Alcohol taxes

Distilled spirits I....

Im. partedI-(C DomesCustoms (12) (13)

117,312 4,SI8,00B 1,305,941 876517 21,256 465 753 123868 94:250

338 2:405 192 117

1:6 2 9 4.224 1.038 991

1.03967 76.764 39,694 3 7:202

84 53.922 4,013 2844

792 35,417 14.76 211 26 99 111 22 1.934 74.7300 24,276 24 188

12.762 204,254 31.487 27:820 iss .6856 5.221 783 6B 6:190 3,137 - - 71 11.327 720,408 243874 184684

2.207 101,394 68:748 59:513

2388 140,724 82.355 62.202 2:850 151:957 11 52 25 33 6752 1.148 3 578 2 9 11 74 243 4

2.02. 207 763 11.439 41914 715 4~992 32 30 14,654 619,834 96,652 40 D63 567 88.271 13,436 2:7 82 11: 248 37,633 855 790 1,150 8,441 156 33

1,292 362,3D5 14 7 42

890 5,887 '5556 23 6.955 70.861 41,486 24,219 1,552 46,437 26,097 12,174 15,216 897367 345,648 307,521 2.422 75:973 59:844 48:320

1,686 199,795 14 946 11 286

72,899

7, 6

7 773 212.447 5 7 9

2:124 :205 50.193 47,054 1101 39308329 145 9 3 141,263

2001 7,6

1

7 1:8063 1.829 20,010 697,249 205,162 96,431 3,389 42 1, 28

4,118768 295661 43492 4 567 2,273 16:3 2 274 67 268 100,040 3285 6

832 62.3 3003 1,615857

1.375 25,3114 '09 1.5 6,399 135 37,6889 14,656

1.252 53,0938 15,453 4,8967

3,254 65,021 44.3

1

1 33,466 15,687 654,356 91,723 17,103 5.371 3.979 478 378 239 255,612 19,816 7,791 162 9,290 23 1

3,993 139,365 23.407 88 919 70,723 37,099 78 1,3 1 19,253 134 S. 3

0828 25,267 10,622 647 1,788 106,067 76 28 1,807 24,800 67 42 28,894 562,856 17Z904 110,461 37 4,024 31 29 289 2,841 40 1

533 2.433 657 641 273 4,256 768 411 8,837 213,962 54,735 33,624 2,722 5.824 1,221 510 990 29,859 6,026 4,222 351 3,384 55 48 281 4,271 12 2 S,555 234,750 89.584 67,055 1.0 1

6 57,251 19,774 3.8959 2701 31431 26,009 ~26100 28:560 26,008 6,004 269 2,871 1 1

- -131.263

-

17 -

(a) Cj~mfornia 149,415 (b) 11 in, .. ::,.: 82.955 (c) I Newhio York .......... 196,133 :::1 12,411

a,

5

(a) Penros;i~;~ 7 '841

Totals for States not shown above

Rectifi- 0

cation I

I CcuPs; Other 12 imail

(16) (17)

Iect:d tic u

by

1448,906

4,872

-

(14) (15)

699236 21,808 6,428

47:991 265 1,122

- 116

-

-

17,206 19.61 17~ 216

- 2,709 135 2

1122

27,6T6

-

23,935 82 170

-

155 7T7 4 22

- 17 - 54

14297 167,102 2,148 1,094 14.`j97 443 5 606 212

- 6 1: 659 266 277

32234 1,149 269 23~970 too 264 4,844 26 4

- - 28

21,167 26,422 21155 308 2,715 10 52

7;; 2 - 1933 3

20 10.403 11.553 2,145 117 2 4 32

- I

-

37.861 25'2:2181 16,269 2.031

47951 217 51

7

38 3~132 35 280

30,022 27 196 127 349

- 146:065 809 181

-

1 15,0 26 30 at 52

-

1.807

- 22

11,290 93,442 592 1'108

-- -

- 28 7,C98 33L~69 94 307

-

I - 66 T5 -

799 550 -3 26521

- -

- 57

1,868 12.511 205 11 700 4,022 24 303

- 33,088 266 113

9,303 7.16356 87 542 - 3 (*) 25 6,285 1,306 86 1113

- -

.57 - 3 - 31 3,018 5.490 1 137 0) 1 2 -3 1 ::: 31 20,1161 88,933 289 1,21298

- 19 2 593 1 4

357 23 31 91813 23,360 29 422

40 - 101 323 3,8Z2 7 4

4942

6,947 59 498 245 366 2,264 I: 517 6 113 26,000 4 1

26,000 4

- -- I

12,392 448.713 144.319 100.680 16,760 82.858 274 788 7,432 360,682 87.803 75,033 7.898 66.357 359 420 14.975 295,998 50,461 30993 27.666 2,710 (-) 617 4 108 275769 74.790 59 606 7,838 51,083 252 432

3:998 265:535 81.299 5ao26 - 56.204 1,250 533 9,233 394,977 43,223 7,879 6,285 1.306 86 198

23

139

-

5

M

5

393
44

TQ Table I.-Internal revenue collections by sources and

by internal revenue regions, districts, States, and other areas-Continued

(in thousands of dollars) 7/1/76 to 9/30/76

Internal revenue regions, districts,

States and other areas ~ (States

=.,dh by=dit a i.t.

for other Slapt-8 shown at .; lot bottomI

of table)

Alcohol I...-Continued

Wines, cordials, etc.. taxes

Imported occup.. Cted Total (Coll' oomic 5; t tional by Cus.

toms) a,es 12

(18) (19) (20) (21)

Beer tans

Iimported

Collected Domes

Total by Cu,. tic ~;

toms)

(22) (23) (24)

Manhattan Pon th ............ (See (c) below)

PrOvIsmou (New Hampshire)

denc. Island)

d-Atl

Ra~,i,~;_~.(Rh d0

Balti antic Ole .............. ~Waryland ................ & D.C.) ... ......

Newark .................... (New ierse~) ............

Phi adelphia .......... (See (a) be ow)

Pittsburgh .............. (See (a) below)

C lumbia .............. (South Carolina)

Goee,sboro ............ ( orth Carolina)

Cleveland .......... (See (d) below)

Parkersburg (West Virginia)

Chicago .................. (See (b) below)

Springfield ., .......... (See (b) below)..

urtherest Lg 0 ..................................

Albuquerd us (New Mexico) ..........

Now Orleans (Louisiana) ..............

Oklahoma City (Oklahoma) ..............

Los Angeles .......... (See (a) below)

San Francisco (See (a) below)

Seattle .................... (Washirurton) ............

Office of International Operations .............

Undistributed:

Gasoline lubricating oil, and excess

FICA credits . .............................. ...........

Transferred to Government of Guam

Withheld taxes of Federal employees

Cle,rng account for Excise taxesaviation fuel and oil-Air Force

Presidential Election Fund' .....................

36,697 5,064 29,555 2,067 392,637 6,314 385,058

C323 1,834 4,355 135 23,295 3,766 19,322

5 - 38 12 25 - -

10 2 17

0

30 .0

467 64 420- 24 230 2 25 1,1503 - 4TO

- 9

5

19 471

641

1 10.

3,6061 3,583 23 10,95, 906

9I

0 19

9 itI 9 69 T9

1,470 1,413 44 12 2 197 Z163

4 43

1

7 4 3 4,4-18

6 -

6 53 060 3,059

Z196 712 1,2i2 202 6.994 520 56,298

745 712 1 32 8,491 520 7,948

758 1

68

70 19395 - 19.382

236 2291 15 8:237 18.185

3 12 47 5 4.731

15

6:08

441 369 72 85 6,041

2 70 448 400 53,881 2~~O 53,461

1:8478 - 1:7M59 88 8.8098 - 8,782

26 13

-

14 30 14

112 76 36 -

119

1

19 14,401

5

1 1 - 14,358

597 435 25 137 16,67030 2T6 16,4TO

5 -

5 13,91 -- 13,881

1,352 6172 375o 389 36.7796

364

1 36,326

64 - 96 66 11,36 11354

546 369 58 119 31114 12 3094

590 244 195 151 14,541 353 24,183

492 2 48 3090 - 3,082

- 2 4.639 4,613

I -

32

1,568 i97 1,628 413 107 -

.1

63 143 1016,836

1

- - 1 12 -

1,121 346 764 11 804 98 6T7

12

-

11 2

1

95 - 178

2 1

-

2 4 1 -

7 65 4 9 60638 37 60569

1 :

9

3 -

- 3 144 - 1 441

30 243 3 22,716 3 22.683

67 55 6 6 10,510 4

1

0436

a

- 1

7

10

~136

-

10:831

661 281 89 291 73

960

I 253 73,444

-

1

99 97

426 210 215 11,598 2T2 11,281

51 - 1 5 -

5 55 23,265 23,237

4 4 37,017 37AO4

93 - T8 4 8 -

77 71 1 6 1.898 41 1.826

2 - N 2 .46

2

-

.

-

2 24

21,875 Sill. 20,5i6 608 40,568 1,048 39,381

I

I

I

I

1

2 12 1 9

14 F) 4 2

6 12 1 3 341 53 288

1,244 254 $15 165 19,867 744 19,082

1 6 1 - 68 642 - 635

04 18 6 80 1,701 14 11680

5 - -

5

1

- -

.) - - (*) 10 - -

20,161 324 19,681 156 2,367 186 2,140

258 62 84 113 15,616 50 15,556

4 4 - -

4 4 - D

-N

Totals for States net shown above

OC.up..

, .1

Is-"*nl

(25)

265

1207

251

7

2

48

45

210

35

13

187

23

13

52

54

43

1

TQ Table I.-Internal revenue collections by sources and

by internal revenue regions, districts, States, and other areas-Continued

(in thousands of dollars) 7/1/76 to 9/30/76

internal revenue regions, districts, states and other areas 1

(states represented by single districts Indicated in parentheses; totals for

other States shown at bottom of table)

Undistributed:

Federal tax deposits'

Gasoline lubricating oil, an'j e",' *c'*m- 's- F"I'CA r"e"d"I't's *...............................

Clearing account for Excise ta-s-aviation fuel and oilTobacco taxes

Cigars

(28)

Total Cigarettes

(26) (27)

622,5821

72

17

~6

9

74

405

171,454

143

3. 03

382

167.9211 6

323,890

1487

437

319,4~

2.1i54

.149

124 184

-180

(1)

96

123,822

86

so

2

610,169 11,735

30 161

- 15

30

167.991

-

83

-

167,~07

329,038

-

-

319,038

123.6io

-123,090

-

-

5

1

2,538

2,538

-

Totals for States not shown above

(a) Pennsylvania ......................................

39

4

432

180

3,383

87

74

63

3,393

1

3

3.382

17

-

4,53

487

1.437

3T4-

2.;i65

1,0513

IT9

N

96

723

54

3

2

65

T5

-7

-

2.519

2,519

-

7

1

87

179

3.3683

5

25

Oth.r~~

(29)

9116 38.

2

66

2112

71

42

17

-

-

12

318-

-

82

T9

148

40

-

4

1

32

47

315

1

~a) Caln1fornia 21,405 588 20,496 322 22,234 930 21 2 82

b

1,

1.129 34

6

764 19 1 64 98

11:2 2

529 11 ,11 Neh~'vOi 1OiW . ..... 5,775 1.413 4.3 6 56 136930 2,163 11,377 53 (d) 0

. ................

709 369 154 187 14,475 12 14,447

a) Penns Ivania 251 - 224 27 23,022 - 22,916

116

y

106

f) Te. .. .................... 480 210 (1) 270 34,863 212 34,518 33
26

TQ Table I.-Internal revenue collections by sources and TQ Table 1-Internal revenue collections by sources and 27

by internal revenue regions, districts, States, and other areas-Continued by internal revenue regions, districts, States, and other areas-Continued

(in thousands of dollars) 7/1/76 to 9/30176 (in thousands of dollars) 7/1/76 to 9/30/76

Internal revenue region.. districts,

States represented and other areas I (States

by single districts

Indicated I, parentheses; total,

for of able) the, State. shown at bettern

Manhattanuth (See (c) below)

Portsmo (New Hampshire

Providence ............ (Rhode Island)

1:.1ti,ore ilN:.y"_dal 1..1

N

Philiid'l,;'IW~ ark .......... (Sea (a) below

Pittsburgh .............. (See (a) below~

Birmingham (Alabama) ..................

Cal

umbia .............. (South Carolina

Greensboro ............ !North P.~?Iin

ii~

Cincinnat. .............. (See (d) below) ..

Parkersbury. .......... (West Virginia)..

dwest Reg a ......................................

Aberdeen

................ (South Dakota)

Chicago .................. (See (b) below)

Springfield i.......... (See (b) below)

uthwest Reg an .

~lbuquerque .......... -- i~* **'***........... T"w .., ~xiF_W. ..........

Oklahoma City (Oklahoma) ..............

Los Angeles .......... (See (a) below)

San Francisco (See (a)

Seattle ashin.nion) b""w~

Office of al Operation. ..............

Undistrib ted;

Feels

"I tax epo Its . ..........

.....................

Gasoline lubrit.ating oil, and axe s

FICA ere Its 6 ..........................................

Tra rislarred to Government of Guam

Withheld taxes of Federal employees

clearing avi account for Excise taxesation fuel and oil-Air Force

Presidential Election Fundt ......................

(a) California

(a) Pennsylvania

Manufactuner's excise tax

was Motor

(wholly v.hI.

or I"

Total Gaso- Lubri. 'P.rtof h ...!sI

al

.

ul~ber), b*di7l Other 12

line ,.Iiing

tc. tiunr

be, P' nisd

tread *"it

rubber

(30) (31) (32)

(33)

(34) (35)

I ~S~ 11,461

11.007 2,358

14,790 6.251

365 304

50,368 3

,

838

11,842 7,517

~j7'2 393

74

1

973

185,874 138:314

20,776 7

.

763

21.951 27

.

030

61,495 39.024

75 236 68,752

6:100 5,457

3

1

6 288

478,1.293 36,370

03 6433

4.800 2~722

1 6,919 6.603

1.86

9.652

4,110 1,717

5, 033 3604

6,461 5~639

3

Ia.

173

98,993

1 5,776 4,193

78014 95:84 43.830

7

18,299

1

3046 9,544

R466 2Z.427

984 699

192,541 147,352

111,511 1,394

3,933

81

.684

7.202 4,778

12,570 11199

N9173

1

7

2 3 105

1

:7.7

200 1 3 17,677

5:1962 12,752

9,983

8'

976

509,603 487374

2.496 1:566

279,749 269,

1

43

6,75 6.739

85,271

al.

082

9,396 8,411

18,678 8,9 17,806

40

83:392 80N79

14 124 14,226

183

,1

66 147,191

34

2

73

3

621

33' 286

68

56,428 45,2665

458

18'

9

.946 3.30

1 549 5331

.925 L079

97 339 93,425

15:349 2,492

71

71

Totals for States not shown above

,,3:9767 1 3 6 19301:169601 31:401 5,928 4,357

2 19 7

0

27

383: 16.630 6 171:39'02 132 72

257 18 830 48,023 683 125,:465 IS5:47

136.731 107,776 4,632 677 032

365,022 350,225 10,574 1,442 2,569

26,035 218,038 180,550 27,288

150 51,166 3,725 15,745

1. 49 55

148

1

'

2

56 216 213 1,346

13 7,847 736 53

10 7,311 790 428

18 3 40

9 33.378

909 IZ,

235

62 2,134 797 1,331

4

7

85 236

57

124

21

5,602 23,176 16,705 2,076

32 12,778 157 45

939 1,500 1,216 1,266

1.585 7,457

1

2:749 680

3.046 1,220 2 283 -65

218 277 147

3 23 3

1151 4,123 5,443 1,242

5 290 1:311 11

0) 567

1

3

1

2

198

5

a'

152 69

1 707

1.

468 31

(*) 2.249 135

a

45 138 384 861

47 82 635 6

5

1,912 127,435 89,073 76D

9 976 572 26

674 124.489

a.

899 162

82 1.769 75,274 424

5 34 3,330 132

1,132 104 791

1

2

10

62 209 4

2,243 3,907 35,210 3,828

3 3 1

1

2 (.)

1,5

1

8

1,811

27,116 1,724

42 1.179

1

093 111

9

1

,

1:3 B -

63 112 2

,

311 382

60 4 2

1

0 53

259 625 1,482 49

289 64 627 1.431

1

16

9

1

1

79

12,583 (. 1,821 6,936 sag

) 13

9

16 (.

8,491 1,153 940 21)

1

2

10

2

2.083

289

1.628

190

(*)

8

6 729 170

80 14 425 352

'0 8

662 79

1,741 234 1,088 50

116 22 536 24

3,430 6,340 23,458 2,747

2 30 (*)

45 32 32

11 34 7

49 8 6

1,163 5,433 3,331 1,235

(')

53 220 104

19

1

56

6.11

0 360

9

7

27 129 690(*)

2,238 496 1026 155

10 60 12:630 1 a

70 (*) I

~)

-

- 70 ~_) ~7)

R,tailer's,-- taxes

Non.

Non'

Co. hr_!!"al Co

rner.l.i

Total avia- tion

thin fuel

fuel other

go"

the

line ginil.

line

(36) (37) (38)

115,052 2,965 7.7 6

5,263

199

552

325

7

12

411 38 7

9

1

9 23 26

327 15

30 1.

5

1

8

42 240

1

7

1

3

(

.)

720 42 42

509 20

16

6

2 0 4

il

113 5 is

12,885 204 1,270

1,305 1

a

30

1,986 57 460

2,792 33 91

4,712 48 399

1,761 46 100

329 2 191

14,809 443 852

2243 67 222

1:390. 38 75

723 30

2,455 855 8 li4

32 30

3,

997

1

48 2

1

2,146 48 1378

14.802 342 906

1,043 36

5,050 46 42787

2.608 67 125

3,299 147 15

2,265 26 59

Ia,137 20 54

401 357 1,107

479 18 13

6.

1

65 54

1

71

2.0

1

a

4 a

1

461 35 17

1 987 42 16

1

02 34 94

2,756 56 294

035 41 123

1498 30

146

28,802 749 2,

1

26

1,055 43

10.687 163 98, 11

.829

61,093 577 21221 240IS

51

1

54

1,487 61 37

1570 76 203

3:

5

12 62 336

1.993 59 95

20,068 27 67 903

32 24

734 45

633 32 8929

5

4

5,965 162 28D

1.491 60 173

1,294 56 01

485 15 12

618

1

7 41

7,502

1

87

203

1,007 59 49

23 -

-

i3

1,391 13,467 349 483

1:113 7.

61

.~7 84 317

2,678 85 448

188 6,093 82

5

1

614

7504 4

212 17:264 3576' 1,2921

Internal ...nue regions

'

districts

States and

the,

areas I (States

represented by single districts

indicated in parentheses; totals

to other States shown at bottom

of table)

Brooklyn ................ (See (c) below)

Manhattan .~.......... (See (c) below)

Portsmouth Hampshire!

Pr-id.rice ((NReh.d a

hi,.nd~

d.at!ahtic Region .................................

E;

B

Newark timore .............. (Maryland & D. .

.................... (New Jerseo ............

Philadelphia .......... (See (a) be ow~

Pittsburgh .............. (See (e) below

Columbia .............. (South Carolina)

grernsbom ............ f~qrt~ Cri~oliha)

Cincinnati ::.: .......... (See (it) below)

Cl veland . .......... (See (it) below)

Parkersburg .......... (West Virginia)

Springfield ............ (See (b) below)

,uthwest Region ............................................

Albuquerque .......... (New Mexico) ..........

Austin .................... (See (f) below)

Cheyenne .............. (Wyoming) ................

New Ok,.h.m. Orl,,nCsh;..-::::,(Louisiana)

Oklahoma) . .....

Los Angeles .......... (See (a) below) .._

San Francisco . (See (a) below)

Seattle .................... (Washington) ............

Office of International Operations ..............

Undistributed:

Fede

"I tax

deposits' ................................

Gasoline lular, cating oil, and excess

FICA credits

a .

Transferred to G.IWW~~' ~i-Wiiii~W--

Withheld taxes of Federal employees

clearing account for Excise taxesaviation fuel and oil-Air Force

Presidential Election Fund 0 ......................

Earned Income Credits 10 ..........................

.............. ..........

(c) N w York ..........

(d)a) III*

Penn I

Retailer's excise

taxes-Continued

Diesel Telephone

and and

special Other 1! Total teletyp`

motor writer

fuels services

(39) (40) (41) (42)

Miscellaneous ,else taxes

P.TrI Us' of Trans,

rt.tp.s. Into,.

of national P tie. of Sugar

person. air travel roperty

by air facilities by air

(43) (44) (45) (46)

104,381 0) 955,278 543472 2313:11 14229 11,408

4,511 134,957 78:032 3 .66 5:088 1.640

306 1,348 524 25

1

367 801 114 12 (*)

870 221421 19.964 193 7

281 37 026 12 32.480 1,526 1.605

1,236 4,586 2,411 52 3

1 330 5

1

5 9

636 8,820 7.292 41 1*)

323 58.745 47,603 1,050 3,561 11

234 504

6

1 2 -

90 375

(

.) 7 - 3

11,420 83,226 6415 246 2 145

1,257 13.310 10:4347 14 -

1,469 24498 20.481 54 A,

2,667 26:188 20,767 79 1 57

4,266 5,533 2394 4 0) 3

21615 12.900 10:076 551 1 1

136 798 4

13,514 274,881 74:334 74,471 2,333- 1,125"a

1,955 67.424 32 194 31,143 370 71

1,278

30

145 27.690 4

2,006 527 25 F) -1,637 1

2,259 12.722 5.682 2,520 8 128

793 1.575

136

12 - 20

3,631 45:927 6551 32.213 1,782 738

1.9 2 15

082

2 1:554 8,5 53 173 967

3,554 74:439 53285 371 5 252

921 1042 5:348 172 12

4.577

19,

139

14,389 54 7

2.416 22, 084 16031 1 220

2,997 16,281

1

1:594 NO 3 8

2.180 22 2 349 23 - 5

464 6:602 55 3 14 1-)

9

9j)7

16.938 M 296,526 17 78 81,195 3,380 4,1

448 825 194 3

5,940 99:685 45,949 42,333 1,66- 1.9(4*1

1,891 4033 1,369 21

4 8 918 245 (. )

I -

1.

777 16,625 12

,

894

2

73 72

975 34755 33

.202

9

2,406 -

2

15:888 81.4

1

9 26716 795 2,4787

1,770

1

8

.585

850 21:876 708 511

1,322 5,212 2,957 65

1

1

25.937 66,245 26,443 16,116 476 6111

961 656 41 7 -

9,543 11,511 629 5,538 155 144

790 1 4 31 4

6

,

124 ~7,4058 4 .562 6,799 ~79 302

I , 888 23,376 18,025 3,294 20 111

389 2,354 587

20

- 2

1,291 3:238 634 38 21 3

3,113 3 160 333 32 - 47

11 839 3.961

1:1776

4

8;494 122, 1

53.

68. 23091 2,3`58 1,9417

211 31

1

04 903 991 65 595

599 1,058 56 4

847 97 2 -573

62

1

:626 2

1.001

29 Z3

5522 40206

11'50

19,827 1,519 1,027

1:358., 1 334 39 85 - I

38 3:81 3 5502

1

8

459 3,781 43 89 583

560

1.0 4 43 1

7,112 48,950 41,999 2268 ~09-

615

900 16,774 12.882 1829 235

23 2,46B 29 .507 588

3 - (

T3 2,465 29 1,506" 587I

Totals for States not shown above

33

12635 56 5350 20,053 2,028 092 1

7:2

62

40,4:8,97 48:9U86 42 397 1,877 11:943 N

2,146 101:716 50.55' 33:607 5.087 1,620 -3

5,497 2

7

1111 19.737 226 0) 1

6,933

3

~,722

23.161 124

1 6

-

15,667 28.916 5,191 12,33 7 434 446 13
28

TQ Table 1-Interrial revenue collections by sources and

by internal revenue regions, districts, States, and other areas-Continued

(in thousands of dollars) 7/1/76 to 9/30/76

Internal revenue regions, districts. States and other areas

, (States represented I n by single districts Is di..t.d In Parentheses; tota of I other states shown at bottom far

able)

l,nlltt*".In Ze ic) below) P rhimo New Hampshire) Providence ............ (Rhode Island)

B:,Itim.r.

.............. (Maryland & D.C.) N ark .................... (New Jersey) . .......... Ph ladelphia .......... (See (a) below) Pittsburgh .............. (See (a) below)

C lumbia .............. (South Carolina)

Greensboro ........... (North Carolina)

Cincinnati .............. (See (d) below)

.............. I§.je. Sfeve!and id) below)

Louisville .............. (Kentuc~y) . ..... ..........

Parkersburg (West Virginia) divest Region Aberdeen ................ i'S'*.-'.-t*h

Springfield ............ (See (b) below)

uxthwast Region

Albuquerque Xe-w'-1~,e-x-1c,'o-*)

Little Rack .. .. . .........

New Orlean Louisiana) ................

Oklahoma City (Oklahoma) --------

19S AP96les .......... !§eie (a~ below)

San Fr n isco (See (a) below)

Seattle B..c................ (Washington) :-

Office of International Operations ......... ...

Undistributed:

Federal tax deposits 7 ........

Gasoline lubricating oil, anWexces ......

FICA credits . ..........................................

Transferred to Government of Guam

Withheld taxes of Federal employees

Clearing

ac ..

nt for Excise taxesaviation fuel and oil--Air Force

Presidential Election Fund I .....................

C Iffornia n ..........

(b Illiis -I- ...........

~ci d Newhfa Y rk

(a) 0fiimmi;i;~~;iW*

iincotics

..it

mina, I.1uitano ing

_cup:i van taxes (47)

9

1

miscellaneous exchis. t ...s--c.nti ...d

Coin. Wagering taxes Use tax an C,,,.up i operated --6- h Ighway

in"

no villipirs

gd:.I..gs vehicles otor

(48) (49) (50) (51)

Us. to.

on, civil .1 ..ft

Private found,, U-bunti. tionsn, net Other 12 ,tied ..t- chu,

numt tax

In....

(52) (53) (54) (55)

5,3283 579 1,144 226,699 11620 1 '212

2 6 60 11,296 1:768 327

- - 3 76D 32 1

2

-

1 652 15 1

5 -4 T2 2045 49 26

-

-

1 T323 37 5

2 13 2,017 74 5

- - 256 8 1-) M :2 5

- ~:~ 123005 1,46'5 235

6 1 413 16 (4

- -

322 7

1 .)

550 a 54 1 504 54

407 1 -6 'M2086 73 42

16 12 L) 119 3,431 105

1 4653 125 73

37 3 6 2:8 71

1

03 is

35 3 33 2,55 72 6

91 1-) 599 1,926 1,2T2 175 17,8619) 01

9

8

19 4 24980 465

6 34 2:310 7

201(*) 4 1 3 36

1 "

1

3 22 7 .113 90

6

-2 1

3

11 7

2 2

1

5 1 221 45 1

1 1

5

5 4:049 435 2

- 6 41 56 2411 274

89 1'~"So 81 2 7 96

59

2 72 123

14 2 2,315 96 11

(32 2 14 4.323 151 97 1:11

1

4 5324 286 4

- 29 42 24 4~385 125 7

- 11 3 1

1 a 1 '734 44 2

63 26 7 879 26 3

-

1

3 4812 24 22, 3

28

9 3,780 3"

1 I (I 01 57 21 T

4

,

1732 1,713

6

N 11 2

- 3 6 2 .533 77 3

- - 619 36

- 3290 143 3

19 10 3 24 56 1 2 3,1320 6'1,026 7'

283

6

6 5 3.642 603

-

25 2 3 2.017 93 5

2 75 40 31 19.742 1,370 74

- (.4 - (-)

55

6 44 2

M 3 IS 4,193 287 25

9 464 57

-

-

~7) 12 5 2 4.940 337 31

1 13 4 N 6 147 -8

- 4 9 9 1,595 68

1

67

1

7 14 9 93 15

25 1'83113 245 7 A 1 2:197 9

1

4 2 0 1 1

2 3,093 305 737 20,268 1,569 110

- - 5 385 156 (*)

- 1 932 30 1

48 11 1 638 33 2

55 (*) 410 68

8 -1 1:)) 5245 55807 2

177 7

1.,08

80 1

233 2,816 98 8

72 666 4

2

2,555

'10,04 3"0

7

87 38 2

20 S) 5142 345 15

so 77 616 2178 114 2

224 78

2T4 1 78

Totals for States not h..n box.

28

35 4

12

51 6

42 4

12 8

703 -24.324 8:8 2 52 94,473 3 -94 5 570 75 1 371 38 540

1

3

-246 (*) 83 67 -9.528 2.514 101.26 2 125

34 3910

1,258 23095

254 -2:788 372 9,831 428 5,975 65 -1.078 449 7,638 5 4 _ 3:1~. 17

2950 376 2 7 -3,423 16 _-9 5

7 2.N62 30 1.23

2 -707

100 -27936

770 -3:506 3 3 20 121 72 1:268 139 -117:573 63 19009

15 0.289

12 '~672 2 -2544 1,09 -15,431 531 1,081 32,339

1 6 2,85 908 -759

_879

'4 -'

4.1

60 -41.32'7

94

1.9"

45 4,017

2 -:706 530 -66,237 14

123 1'0993 6,70

93 -242

59 -3,40

2 7 897

147 15:926

37 3854

1,039 64,137

3

34 58' 279

14 1 -4

7 :71

4222 56595

1

1:319

28 8 78D

3 -2

,

48

4 672

327 -8.631

175 4,346

41 322

T, 3H

-131,263

17

'32D 712 1.1749 47 '64

1 'M6 49 ~,Il 6 4 26 36:35 2

8 6405 1 607 245 2,25,618 1 2.465

1

r

6:638 247 188 16:3 5

7 97 1525 227 7 493 -0_54.119

8 : 32 625 57 653 9533

TQ Table 2-Internal revenue collections by sources and fiscal year

quarterly comparison; 7/1/75 to 9/30/75 and 7/1/76 to 9/30/76

(in thousands of dollars)

Sources of revenue

........................................... Unemployment insurance, employers of I or more persons at any firnea, in 3e.a2ch.of 20,calendar weeks ' a, paid wages of $1.500 or more in any calendar q

-an.' ed P rcent effective January 1. 1974, on taxabl~ Portion of wages up to $4,200 ........ ................................

Estate * ............tax. graduated rates from 3 percent on first $5,000 of net estate in excess of $60.000 exemption to 77 percent on portion over $1D,000,000; credit allowed for State death taxes .................... Gift tax, graduated rates from 21/, percent on first $5.000 of net gifts in excess of $30,000 exemption to 573/, percent on portion over $10.000,000; $3,000 annual exclusion for each donee ........................

10-pairied ($,,II.,5,01e1 by Customs, refs. ..me as d-.11.) ................

..........

"i., 10 Pertsp,..f g.ll,.f. .,rIww.. gallon when below proof **.'.'*.................... ..................

Rectification, 30 can per proo go on ..............................................................................................................

Occupational taxes ....................................................................................................................................... ................ Nonbeve,age manufacturers of spirits, $25, $50, $100, per year .............................................................. Rectifiers:

-------------- .............. fletail dealers in liquor or_medicinal spirits, $54 per year ............................................................ . ..........

Domestic (Still-wines. 17 cents, 67 cents, $2.25 per winar gallon. sparkling .wines, . .. $3.40; . . ...... ... ........... artificially carbonated wines, $2.40; liqueurs, cordials, $1.92) ....................................................................

Occupational taxes:

Retail dealers in wines or in wines and bear. $54 paryear .......................................................................... Wholesale dealers in wines or in wines and beer, $225 per year .............................................

. **.......... - er taxes. total ......................................................................................................................................................................

imported (collected by Customs, rates same a, domestic) ..............................................................................

Domestic, $9 per barrel of 31 gallons' ...............................................................................................................

Occupational taxes: Brewers:

Retail dealers in beer, $24 per year (includes limited retail dealers in wines or bear,

Large (CLI~ss B), $8.40 Rer thousand, except If over 61/2 inches long $4 per thousand for

Class A (Retailing at not over 21/, cents each), $2.50 per thousand ................. ...........

Class B (Over 21/, cents, not ovefir 4 cents each), $3 per thousand .....................................

C:::s C i0v -* . .. .... r 4 cents, not over cents each). $4 per thousand ................................................ C s D Ov:r 6 cents, not over 8 cents each) $7 per thousand ......... ............

Class E (Over 8 cents, not war 15 cents each'), $10 Per thousand ..................

Class F (Over 15 cents. "Of over 20 cents each). $15 per thousand .. ....................... :::::::: ...............

Impokea cigairs, cigarettes, cigarette pa pers igarette tubes (collected............ by ..................

Cigarette Papers and tube.. papers one-half cent per 50; tubes I cent per 50 ..........................................

2975

Quarter (7/1/75 to 9/30/75)

67,159,753

9,159.982 9.150895

9:087

52.238,589

6.456,685 45,069.600 397,379

314,925

1,288,676

95,896

4.376,610

1,33914 508 8,466

134,007 764.390 16.241

20

1

3

3,57

1548

1

71

(1)

33531

4:1 13

27,881

1,427

3.215' 1 01

3,812

377,848

(1)2

701

148

59r,394

5113,198 583,194

3

IZ494

11,967

2

281

1.442

20 7

4:4974

2.547

1,124

5189

382

M

321

29

1976 Quarter (7/1/76tis 9/30/76)

75,462,780

9.908,905

%804.197 4,708

59,650,620 7.077.862 51,731,173 464.207

377,378

1,367,935

117.312

4.518,008

1,305.841

876,517 148,906 699,236 21,908

38

1

6

6.1 2 2

2602

139 M

36,687

5,064

29,555

1,902

165

392 .63 6,314

385,058

(1)4

1.004 257

622,821

610:11" 67

2

11,735

11'3012

191

1057

2.:547

3836

2,545

1,123

428

6

594

3T2
30

TQ Table 2.-Internal revenue collections by sources and fiscal year

quarterly comparison; 7/1/75 to 9/30/75 and 7/1/76 to 9/30/76-Continued

(in thousands of dollars)

Senircm of revenue

Excise ta-s-Continued

Manufacturer's e.cl.. t... a. total .......................................................... ...................................................

Gasoline. b 4 cents per gallon

..... . . ........ ......... . ..... * . .. .. .....

Tire. 'u ""'in' (-1.11,Oil, or 9n"part6 ofIr"Sibber), inner iu*ii~*'-'i~W~,a . ............ .. . .. .... ..

Tires. highway type.

10

cents

pe

r pound. other, 5 cents per pound except laminated tines

(other than type used on highway vehicles), I cent per pound .............................................

inner tubes ' =

per pound ........................................ ............ I............. .................................

Tread rulbb~r,'5 per pound ........................................................................................ ..................

Motor vehicles. chassis. bodies, parts. and accessories:

Firearms (other than pi

,

stols and revolvers), shells and cartridges. 11 percent

............................. .......... I

Diesel and special motor fuels, 4 cents per gallon (in some instances 2 cents per gallon) ....................

Transportation of pemons by air. 8 percent (which was increa ad from

' P"em effective July

1, 1970) .......................................................................................... .....................................

Transportation of property by air, 5 pri cent ............................................................................................................

Use of international air-travel facilities. $3 per person ..................................... _ ......

No Sugar, approximately half-cent al ~inper pound . ................................................................... ................. .. ... ......**"*..........

rcotics and marijuana, tot

..

.. ...................................................................................................

Narccitics .......................................... ::::

Mari ... . ...................................................................................................................... ......................................... ..

oin-operated gaming devices, $250 per device per year .................................................................

Welpenng to..:

.....................

Us* "'

In highway vehicles Over 26,000 pounds. $3 per 1,000 pounds per year

U limits

firrent privi

lags. PerrnIfied) .............................................

~~Wp p'~.*~'~'*~~*'~~~'i'u'r*'b'i"n'*e"* ..............seantax an civil aircraft, $25 per year 'd with3,an additional 2 c

gine powered over 2,500 poun s Or V, cents per pound on turbine engine powered ....................

At~uq.ratad P41her onq fil!ed cheese finnaorted and domestic), process or renovated

Self dealing, 5 percent on self-deale, lesser of $10.000 or 21/, percent on foundation manager

Excess business holdings, 5 percent on foundation ..........................................................................................

Ta'ab a expenditures, 10 percent on foundation, lesser of $5,000 or 214 percent

on foundation I' .............................. ...................................................................................................................................

Fal:ure to timely fi a certain information returnes 1

10

per day ".p to -,,!mum of $5,000..............

Fai ure to distribute income. 15 percent of

und

tributed

.. rn

........................................................ fi

ln-tments which jeopardfi~ charitable purpose,

5

percent on foundations, lesser

Qua1975 1976

(7/l/75"'rto (7/1/76 quarterto

9130/75) 9/30/ 7.)

1,385,668 1,543,339

1,036.242 1,091.428

23,300 26.035

179,647 203871

6,587 7:76'

6,131 6,402

M ,311 79

71 138.7

'0

28,

629 41.720

2,722 5. 3555

4

S'

7:428

1,266

1.

211

13,558 15'094

72 -

102,266 115,052

2.583 29 5

6,4

1

4 7:76

93,268 104,38106

889469 955,278

50567 543.472

192,242 230,864

11.013 11,408

13,0

1

3 14.229

28,060 11

46 9

46

5.090 5,3289

497 579

988

t't

44

119,580 126,699

11,207 11,620

1 1

78

108

218 526

4 7.607

1:0`67

1

89 522

1

1:212

40 59

21

110 16

26 61

N

4 164

40 65

99

-13

68,30:

_24,

324

TQ Table 3.-Internal revenue collections by principal sources, fiscal years 1940 through 1976, plus 7/1/76 to 9/30176 quarter (in thousands of dollars)

Fiscal year

end J..:d

30

Total

internal

I:ct...: enu

Estate Alcohol

and gift taxe~

taxes

Tobacco Manufaexci:e

to,

,

31

All

at er

It....

(1) (2)

-

(3) (4) (5) (6) (7) (8) (9) (10)

Income and profits taxes

Car.

p.ratio

mc.=

Total and

profit

tri'm

ln~ividu,l Employ.

income ment

t ..

a tax.

1941

1940 ................

................

5,340,452 2:129 609 1 147 592 982.017 833,521 360,071 624,253 608.518 447:11 7.370,108 3 4 71:124 2:053'469 1 417 655 925856 407,058 820.056 698..77

731 337 392

1942 ................ 13,047,869

1

8.006,884 4,744:083 3:262,'800 1,185362 432,54D 19 3 67117,3 430.564

6

1.048,517 780,982 7 902 821.682 1943 22 371f 16 6 2117:1.11 ,1:66

" 44 40:12 :7

956 3 1 5 447,496 1,423.646 923.857 504 746 1,274,046 0 33:02 8 2 4 766'796

'6:(52 :s 2 1:1913,70

8261 005 738.372 511,210 1,618.775 988,483 503:462 1,733,655

191945

46

................ 43,800,388

40.672,097

35,061 526 16027 602 213 18:09 70434:533136 1:7 79.177 643.055 2.309,866 932,145 782.511 2,292,108 31.2570

1947 39,111.311 29

8:138 12:553: 0,828 676.832 2.526,165 1,165.519 922,671 2.421.94 11:f9

194 f9

42 3~:I 16 1:176:411 19.343,297 2,024.365 779.291 2.474,762 1,237,768 1,425.260 2.147.184

1

41,864.5

t72 f 10 174

49 40.463,125 29,605,491

'410 20,997,781 2,381,342 899.345 2,255,327 1,300.280 1.649,234 2.206,823

11,553 669 18,051,822 2,476.113 796.538 2,210.607 1,321,875 1,771.533 2,280,969

'951

301:4941 57: 132 21:08041:.675~1

195

141:388174:516191 127:f521,308 2,644.575 706,227 2.219,202 1.328.464 1,836,053 2,214,951

1 5 686

37 3

1 2

1

3 7:3 "

3 7~9.730 2.546808 1,330,396 2.383,677 2,392.719

"2

65 1,91. 29,274 1007

4:4627,479

1953

009,586 50.741,017 21,46, 64.2F4 833.147 2,549:120 1.565.162 2.348.943 2.507 33

1954 .............

6 :686.5 5 54,130.732 21 :492 69

1 5 4,515 32,536,217 4. 1B.403 891.284 2,780,925 1.654,911 2,862.788 2,647 9,919,991 54,360,014 2 :5946.322 32,813,691 5,7107,623 935.121 2,783.012 1,580,229 2,689.133 2.464,859

1955

115

................ 66,288,692

71:112

41:9161:1241 18 296~4:57'20 31,650,106 6,219,665 936,267 2,742.840 1,571,213 2.885.016 2.018.8665.63 16 2~:2 2 1,

1 7

80 f71:141

19 171,237 2.920,574 1.613.497 3,456.013 2.019.380 8'17~ 47 1 6059:51.1:4 10 15 21':1530.6~1 39 29 72 7:2595.'84

5

1958

' 35:0337:742 7 80.522 1,377.999 2.973:4191 1:6744:111 3 77641:125 2,243.856

79

97

.74 2,

33,316 38.568,559 8.644,386 1.410,925 2,946

ji~ 1 73 02t 3:9

9 79,797,973 58,826.254 18,091,509 40,734,744 8,853,744

95 135 2.166.675

1,352,982 3,002,096 1.806,816 3,958.789 1.997,292

1960 ................ 11.774 0.6 6 '7:9 1 21:17.4:494 46:1

1961 ................

1:113 677:91 2 1 1421 12 79 140 44 15~07011 11.158.589 f,626.34. 3:2193:87014 1:999111:s04 4:87935,129 2,004,394 94,40

153 , 1 12 1 1 7 4

1962 ................ 99.440.839 71

'5:71

1 1

2,502.4511 1 916,392 3 6.802 1.963,582

64 . 12265

U " 21:2

50.s4%194 12,708.17 2:035.187 3,341,282 2.025.736 5.120,340 2.264.817 119111 105:92 :3 5 75:3423 7'14 22336134 2.987,581 15,004.486 2.187,457 3,441 656 2,079,237 5,610,309 2278.536 f

0257 78,891,218 24,300,863 54,590.354 17,002,504 2.416,303 3.577:499 2,052,545 6.020,543 2:299,r45

1965

1966

................

................

114,434.634 79,792,016 26.131.334 53.660,683 17,104.306 2,745.532 3.772,634 2:148 194 1:46131:614 1 2 49553:416 121,179,1611

12:218381:472904 341:91134.8213 6~1:3217:559152 212516,133 3,093,s22 3.814.378 2 0

s9 1:8

909 1967 ................ 148,374,

815 .4 3 25 6 70 26:9

73:956 5 1

9

7

8.241 3,014.406 4,075,723 2.079,869 5.478.347 2,479,809 1

969

61 ...... ....... 153,636.13318 108,148,565 29,896~520 78,252,045 28.085,898 3.081.979 4,287,237 2,122,277 5,713,973 2.19 90

8495 187,919,560 135,778,052 38,337,646 97,440,406 33.068,657 3,530.065 4,555,560 2.137,585 6,501.146 2,31

1971

1970 ................ 195,722,096 138,688,568 35.036.983 103,651,585 37,449,188 3,680,076 4.746,382 2,094 :212 6.683,061 2,380.609 732 34:~2S:I'46 ~08:712,41]1 197

2 191.647,19. 1,104:1 .283 800.482 2,206585 6,684.799 3,179,985 2.9,855,737 143.8 879,186 43.714,001 5:489,969 5,110,001 2.207,273 5,728,657 3.801.104 1973

. ........

237,787,204 164,157,315 39:D45,309 125.112,006 52.08 1 7 9 4975862 5,149,513 2.276.951 5,395.750 3,750,104 1

9

74

........... ...

268,952,254 184,648,094 41 744,444 142,903.650 62,093:6302 5:100:675 5,358.477 2,437,005 5.742,154 3,572,217

1975 293,822,726 202,146,097 45,746,660 156.399.437 70.140,809 4,688,079 5,350,658 2.315,090 5.516,611 3,665.1821

976 302519.792 205.751,753 46782,956 158,968,797 74.202,853 5,307.466 5,427722 2,487,894 5.486,106 3,855.998 TQ 1

9

75:462,780 49,567,484 9:808,905 39,758,579

29,

892,041 1,485,247 1,305:84 1 622,821 1,543.339 1,046,007

I
I

32

TQ Table 4.-Amount of internal revenue refunds including interest (excluding tax rebates)

(in thousands of dollars) 7/1/76 to 9/30/76

Internal rev.... regions, districts,

States and other areas. (States

rep-ente~d In by ranslrtl~.e.dls Acts

,or,dl,,t,d n P, 'Is; totals

other

States htnv~

of at bottom

to his)

Brooklyn ................ (See (c) below)

M,nl,ll,n . (See (c) below)

portsmo .... (Now Hampshi a)

Providence ............ (Rhode Island)

Philadelphia -

Pfttsburg~

~:~ below)

~. . . ~bitl.w)

Greensboro Columbia IS"' North '.Carolina) -'Ina

Cincinnati a, ~d~ 1::.Iwl

C

.v ~Iea W,

l stand S d b

F!ark~rsbburq .......... (West Virginia)

ISpringfield ., :(Sea (b) below)

.th.-t Reg an ................ ...........................

Albuquerque (New M.Ac.) . ..........

Oklahoma City (Oklahoma) ..............

Los Angeles .......... (See (a) below)

San Francisco (See (a) below)

So ttle

Hi. of I Operations

Puerto Rico ....................................................

-to.T`

Td

li;- -;i;;~ .1 d e.d. I b Iv p .1

.1

Customs .........................

Rotund reversals unclassified'

~a) "Inlfc~rnla

b) 11

1,

no,,

(c) N

.. .;~

(d) Ohio ....................

(a) Pennsylvania

Individual income and

employment taxes

Corpora

C__ --- -

'total ti.n

zime

income P- Other

payment

(2) (3) (4)

2.57

UO13

1,324,168 891,394 279,992

42S 126 249,702 119,224 42083

10.395 4,024 4.926 1:221

5.60' 2,335 2.246 984

59.260 34,354 15,476 4

:

664

64:283 24,420 30.581 6116

34342 18,856 11,497 2,852

2.420 755 1.176 427

59.447 4

1.122

13,142 3523

166381 1 107,181 36,037 20:463

3:320 20,295 2,052 739

9,673 6,360 2.089

302,044 53,923 07,678 27220 ':"4

57544 25 266 24 789 5499

8

1

:330 33:139 34:129 8:230

53,162 22

.

697 2

1.3

69

5,2

56

58,335 44.527 10.677 2

'S

27

34.098

1

3718 147 1 4,743

28417:575 14:576 2:0013 665

373 11505 114 873 4

5

9

4

8.

646 21:7319

1

7:234 7:2'70

24,799 10:97' 10,562 3

.

136

17,451 7 123 7,421 2:6'

36.729 17 551 13,737 432.

13:2145 3:430 6.726 13 12'

102 56 33.708 46,247 9:59 5

40

.647

20,537 12946 4,627

447,270 328,092 81~780 26,302

111283 93,563 13.014 3.056

68:675 45,559 17,443 4 913

195,820

1

53,516 27316 8:4

99

36,

1

73 17,526 12:176 5,352

23,693 11,168 8,320 34 0

1

1 626 6.759 3,511 1:092

342577 187,363 101,461 42.7 8

4:440 84,838 1.843 1,7 3

13861

5

10.065 38:321 13637

22.79

1

299 7 03

7

4 36

5.082 1.209 2,372 1:315

36.261 19,456

11,952

3

930

13,339 5.663 4

.006

3:334

42,8

59

17,7613- 14.467 877

52,931 34,560 13,478 4,222

26,059

1

3.505 7.97

8

3.864

291,423 113,718 130,089 42 7

6956 1,367 4,256 1133

93:5 10 40.858 42.092 9.808

3879 1,396 1,563 BIB

67:442 25,730 29,368 10:39

30.53 2 14417 11,430 4332

13,1

59

4:1

8

5 6,181 2

29,534 '606

1

0

,

392 13,573 5.04,

25,615 8,488 12.770 3 .98.

20,796 6,885 B.856 4,471

424,167 170200 192802 51,822

14,436 1:642

1

1:484 11191

696:14 0 1,749 3,240 1.847

1402 287 1:673

12,40909 4:644 6:249 1 34

1583:

5 5 64.786 72.57

5

6.872

2 273 7,762 11.717 3,631

30

.

874 13,667 12.236 4.746

6

,

788

1 300 4,215 1,187

10,251 4:142 4,320 1:30'

98.795 36,410 4693 1

2

509

5

5

~697 32,696 16:961 5,525

45364 5,772 37 094

2:361 55 1 69 1'98

1

4606

43003 5,7

1

7 35.402

1,51

4

4:215 - 1898

305

4

,

842 3zo 4,501

Totals for States not shown above

257.390 101,196 119.509 29,381

164.674 97,569 46,307 17

275,402 154,481 83,040 30:652 '01

179,958 139 122 3 457 7,958

11

1

497 67:224 320:046 8.083

160,952 66.588 71,460 20,201

Estate

(5)

30,955

'9'

191

194

24

4,286

1,153

765

56

562

1191

181

2.97252

756

1,499

256

20'

182

3,11470

201

29

410'9

87

1,898

327

2,592

755

340

496

398

359

244

3,239

1,00431

336

3923'

2" 468

296

454

2,896

137

459

93

944

296

77

378

138

374

6,595

39

63

99

ISO

3,257

1

62

169

f,.,S4228

339

357

3525

5.072

1

.459

4,029

1,095

1. 466

403

Gift Excise

(6) (7)

849 442

144 4:780

4 27

1 14

35 444

19 1,994

30 342

0) 3

10

1,088

1

7 766

28 25

0) 77

74 10,179

17 1 216

IS 4:3

1

6

1,

3

,

573

20 75

6

7

5

2 249

138 6,

1

4 2.2022

2 -a

1

247

25 679

24 55

81 726

2 2,209

45 8,457

1 1 893

2 4

18

9 5.984

9 722

4 442

10 9

154 7,364

1

1.521

43 37

22 262

6

6

1

2'

503

12

110

11 4,268

15 360

5 242

155 1,969

12 50

39 254

1.)

9

1

5 992

5

5

2

47 63

3 140

286 2 4

20

138 2

,

611

- 8

5 3

8 4

6 29

64

1,042

4 -3

50

5

12 53

20 1,107

13

1

63

3

.) 159 244

3

2,327 30525

84

5870

13

31

54

2,149

1780

3:1 0

1

,

311

3

,

648

1

,

246

District office details were not available for refund reversals pending classifications when September 1976 books were closed.

Less than $500.

TQ Table 5.-Number of internal revenue refunds issued

(excluding tax rebates) 7/1/76 to 9/30/76

Internal revenue region,. districts,

States

and other ,a.,.

(State,

represented by single districts

Indicated in parentheses: totals

for other States shown at bottom

of table)

North-Atlemb. R.gi. . .............................

Portsmouth ............ (New Hampshire)

Providence ............ (Rhode Island)

B:wItimore .............. (Maryland & D.C.)..

N

ork

:::. (RI-(eJorgey)

Philadel . So. low)

Pittsburgh .............. (See (a) below)

Columbia r.ensb.. 1(11,lh lar1ji"

.. -

r m:~

Cincinnati .............. (See (d) below)

Cleveland (See (d) below)

Parkersburg (West Virginia)

idwest Region

Aberdeen ................ I ~-out-~ 6 a K................. ota)

Chicago .................. (See (b) below)

Milwaukee .............. (Wisconsin) ..............

Springfield I .......... (See (b) below)

uthwast Regan

Albuquerque ( ew ~xico) *-. .......... ..........

Dallas ...................... (See M below)

New Orleans (Louisiana) ................

Oklahoma City ....(Oklahoma) ..............

Los Angeles .......... (See (a) below)

San Francisco (See (a) below)

Seattle .................... (Washington) ............

Office at ln~ernational Operations ..............

Puerto

A

a

....................................................

Other

.....

Refund reversals .................... unclassified' ..................................... ....................

(.b~ Canr.f.r.i . ..........

Ill. Is ................

(c) New York ..........

(a) Pennsylvania

Corpora.

Total tion

income

M m

Individual Income and

employment taxes

Excessive

propayment (3)Other

(4)

2.40 .7 117638 1660395 607221

6 69

1 7

313,903 8:750 220:243 1:923

16,2

1

2 962 11,158 3

'89.

9.239 591 5,753 2,778

49012 4.003 30,94

7

13618

76:675 2,436 59.95

1

1

3:

37,403 2,628 25732 8,586 699

4.767 282 2:898 1,527

3431 2063 23723 81189

71:3608 4:254 51:126

1

542

7,710 652 4.553 2:360

7.207 879 4.402 1,843

282,573 14,356 197130 17:4 61

58,944 2,179 44:789

1

1408

84,512 4,532 59,059 20.078

6 474 3.004 41.666 25242

300:7

1

6 1,376 20.779 8~201

41

.

3 60 2.197 27 837 10.993

6

.

567 1.068 3:700 1,409

352

'1

"

15224 24 2 93.620

51,499 2:228 350:33544

1

3,435

37,320

1

105 26350 9,593

29,058 1:073 19:687 8.020

476 3 2,992 32.012 12:2 0

25:40

703

17,685 6893

123,91368 5,397 84:340 33.060

37.303 1,726 24846 20,379

241,624 14,4 14 161,690 63,386

38,843 2,396 26

.

761 9.39B

51,93 3.623 35237 1267

1

9

1

77,082 4,66. f13 747 8:102

37,759

1...2

23 1 10 12283

25,098 1.219 16

.1

64 7:51

9

10'903

706 6.671 3,413

327.474 17.288 2017 8 104792

8,460 374 4:00

7

3:814

9 4 6 4,985 66.6529 25,976

380:7062 1,509 16,033 12,724

a

063 339 4,184 3.382

43,788 2,791

26

764 13.7

1

17,233 1011 8,546 7,4410

50,5 56 2:862 32236

1

48 3

41,42' 2

.

283 26:429 12:2'52

28,777

1

34 16.767 10.530

3

9, 9

3 177 1:1

24

235199 892 9

13,164 386 9:556 3:130

0

93,441 2,760 68.894 1 211 023

5,469 3 3:125 :967

68,417 2 311 47 38 18,364

32.680 1,605 21 175 9,661

222 3 844 14:886 6.330

4o:009 1,393 29.051 9,229

34,469 1.171 23,760 91215

29

.305 1,136 17,614

1

01290

472161 18,519

"' a "' "

1

K357 252 9:11,6 :8,90

10,486 1 405 6,158 3,834

1 0,929 552 6.233 4,047

2,745 720

9

1 6 5,9.460 2 :41 5

78791 730 13 78 347

1

7

28:275 1.187 20, 098 6,788

343 5 1,454 233 4 9,344

8:9998

39

1 6:3944 2,206

12,914 564 8,526 3703

117,846 4,183 85,436 27:177

45,42 2.081 29,343 13.619

47,678 146 40,357 7,072

6.157 10 3.336 2,788

41.521 136 37,021 4,284

30,015 7,017 22,998 -

Totals for States not shown above

296,637 10,913 221.414 61,894

127,

1

83 6.119 83,419 36.506

201.658 10.280 147.967 41,603

90,782 6,019 61,998 22,069

":'90

4,380 62,445 23,443

161. 858 5.071 116.032 39,387

33

Estate Gift Excise

(5) (6) (7)

,

160 1.2 9 12056

7:259 1953 2:575

68 9 11

7

130 4

12

1

'

244

279 35 275

205 22 23

1

9

1 1 40

4

5

25 16

265 33 27

4

1

5 87

18 1 64

2,033 388 1,55

185 106

1

390 35 499

202 126 234IS

130 Jos 86 14

1 20 2 5

1 8 15 357

1000 136

1,

93

9 2

1

391

63 10 199

56 4 21

8

1

21

1

7 221

30 8 149

522 68

5 6

118 8 226

709 74 1,351

1 74 8 2 6

34

1

3 261

166 19 380

219

1

6 329

74 9 1

1

3

42 9 62

1,517 224 1,94

35

1

69

360 32

227 32 40' 237

55 14

194

30

299

98 32 105

216 31 31

154 1 25 28

78 27 141

814 159 1.87

28 5 59

169 38 557

20 2 3

159 37 40

95

14 13D

26 13 12

196 13 22

05

1

5

203

116 22 127

1.761 156 1.7"

6

-

13

30 4

55

30 4 6

37 13 30

765 54 547

87 9 206

so 9

1

14

20 - 37

533 13 75

29 27 9,

144 23 215

67

9

27

1 1 21

66 8 6

1.294 81 1.0 1

53" 59 542

817 99 892

208 21 467

332 212 378

328 75 965

I District office details were not available for refund reversals pending classification when September 1976 books were closed

I
34

TQ Table 6-Number of returns filed by Internal Revenue regions, districts, States,

and other areas 7/1/76 to 9/30/76

Internal revenue regiors, districts,

States and other areas (State.

represented by single districts

indicated to, In parentheses; totals

other States shown at bottom of

table.) B ston .................... (M-achusetts)

Brooklyn ................ (See (c) below)

Portsmouth ............ (New Hampshire)

Providence ............ (Rhode Island)

icl-Alljg,nir'e R.!!.I.*n B

.1,. 61*6~~_.,.,

..work ~N.w I-ey) ............

Philadel See (a) below)

Columbia ............. (South Carolina) 9 a

e-bom ............ !Nort1h pa~olima)

Parkersburg .......... (West Virginia)

idwast Region ................................................

Aberdeen ................ (South Dakota)

'IP leld .,.......... (So. (b) below) ... ut.ZZ .

Reg on .......................................

Albuquerque .......... (Now Mexico) ..........

Oklahoma City (Oklahoma)

..............

Los Angeles .......... (See (a) below)

S:anttFmncisc6 S (Sea is) below) I . .. .............. (Washington) ............

Office of ll~iemstlonal Operations ..............

(b) (a) California ..........

(c) Illinois ................

New York.

(a) Pennsylvania

Total Individual Declaration

income of esti.

Return,

tax

mated is,

(1) (2) (a)

8,921588 1 824,184 540.883

294~215 117,630 84,581

73,472 4,297 4.911

45,861 2,749 2,866

210.970 16,199 14,270

255.621 33,037 19,994

147,250 12.855 10.611 1 24009 1,261 1.388

62579 10.938 10,272

301.258 32.700 15,499

36,591 1,737 2,499

37,004 1.857 2.271

1,276,076 109,966 66,105 2 5 698 28,455 9990

336806 0 ~ 33.22322 ~1339

263,721 22,080 14,579

14a 1 379 11,721 8,202

83:658 11.701 9,323

137.814

1:.. 1:1

;02

1,217,907 180,01 81675 IS 0 11 7 6

117,18 '1' 1

6:7'42 4:1368

93,422 5.136 3,805

211.418

1

3.194

1

1 672

379.7814

'899

3:

1

1

2

179,054 29,861 19,187

1 57,041 10.246 9.016

.066.5 10 78,093 62,535

71 165 13,580 8,936

230:529 17~4.114 12i7~411

311,745 268

2.3

2

1179 .009 10,769 13,222 5 6367 6.869 7.158

7:7

1

52 572 3,455

1,275,555 107513 91 695

30,5081

,

758

1

:694

345,953 38,382 26,048

13

2,

545

9

30.607 004 9619

1:889 1:822

193,373 14,805 14,695

69,22

1

3,076 3,904

204,528

1

7, 18 14

151,300

1

2.1

68

~:53'1

117,520 8.813 9.413

1,2D9,719 74,125 73,383

42,102 2,017 2901

282374 22,860 18,599

21~425 11989 1.362

325.832 14,541 15,998

114,684

11

1

015

6,576

1 78327 50 957 3 8:08, N7587 '7547

10 2777 085 8,770

9'7:617 3:9'1 11173

1,463

'107

192,211 96,999

25'

165 6,422 11019

347 3 2,593 2270

:7' 4.159 2:671

36AU " 20 6,4322 385

523,0'1 74.853 33 .956

86,631 M045 5,276

114

,

078

1

3,345 7.481

32

.

537 3,706 1,587

44.624 3:91122 594

368.698 51 04 26~758

157,357 14,890 11.002

118,479 62.771 7,325

44628 4,616 1,232

73:851 58,155 6,083

Totals for States not shown above

Fiduciary Partner. Corporation Estate

ship income is, tax

(4) (5) (6) (7)

157,779

23,015

1.021

637

4,300

2,052

3,379

370

3,406

7,052

335

463

19,097

4306

2~638

7.860

1,621

2,162

17.976 510 3~:1215 1 7

1,020

1.442 8

8,37518

2,109

16,873

2,751 36:270

173

2.888

1,426

365

29,239

463

7.309

5.668

443

6,306

1.565 "

529

2:048

1,908

16,250

339

3,947

219

4,356

2,370

725

784

1.591

1,919

35,121 1

19

361

369

15,638

481

1,942

2.052

439

471

11.001

2,248

2087

201

891,709 126,757 60,714 26,482

463,473 47,195 35:161 1:117

777,601 82,889 510

1

~3

504

40169 30,999 21,417

6 '021

412:100 34,601 22,781 9.481

608,206 37,401 34,597 8,303

46,043 457.164 65,694

5,398 86,D43 10's

337 5,254 843

120 2,537 323

629 19.391 11860

874 12,472 2,095

703 11.159 1,922

95 1,493 181

575 11,375 1,389

1,823 16,0391

'

352

114 2,482 298

128 3,841 257

5,315 57,117 8,571

1,053

1

0 7971

39'

1

120 16:483 2~213

1,488 14,1312 291

888 5,765 1:037

650 8,325 1,407

116

1,616 227

5.480 65,128 7,832

776 8,933 878

434 5.226 485

34

9

4,573 491

913 10.166

1.

056

1, 437 3,444 333

994 26.477 3.64

577 6.30985

4.883 50,066

8

,

236

772 72661

.

385

1,0581 1~4472

.035

1,607 15,120 1,822

663

':

677 1,850

615 175 811

169 2,381 333

6,239 6,2.753 14,1"

97

1.

122 431

2,225 1879 3208

538 5:7398 2:229

135 1:21

8

'4561

888 97882

2

3

23613:330 '.1.62

859 079147

622 8.061 1,568

639 3,906 1.681

5,993 52,954 6,554

92

1,965 197

1,556 125

1 1,379

127 1:1009 143

2.647 10,011 1,278

398 6,551 737

187 3.629 334

277 7,379 511

444 5,856 803

265 3,953

112

12,691 81,863 9;567

299 1,025 47

206

1

76 228

237 1:617 314

5.359 3,2133

065 33,354 Z540

548 4,973 550

85456 801

177 1:70945

1

07

407 2,744 190

3,652 18,185 3, 892

887 7590 895

44 1:240 270 4 116 11

40 1,124 259

8717 51 539 6,432

2:864 22:704 4,889

3,737 44,924 61212

1830

1

713 3,420

2:371 119:896 3328

4,203 22

,

512 2:657

TQ Table fi.-Number of returns filed by Internal Revenue regions,

districts, States, and other areas 7/1/76 to 9/30/76-Continued

Internal revenue region., district.,

States and other areas (Starrepresented by single districts

Indicat far it in parentheses; totals

oth:r States shown at bottom of

table.)

Gift to. Employ

ErIga-P!

man taxes Zation

Manhattan ............ (Sre (c) below) P rtsmouth ............ (New Hampshire)

Providence ............ (Rhode Wand)

d-Auantic Region ..........................................

BalfimNewer Ph '(N r""d1-4y)

Hadelpho .......... (See (e) below)

Pittsburgh .............. (See (e) below) 9Columbia .............. (South Carolina

reprisbon, ............ !!Ipfth Caroli=

Cincinnati

.............. (Sea (d) below)

Louisville .............. (Kentucky) ................

ParkersbUrf. .......... (West Virginia)

dwest R.. on ................................................

Springfield ............ (SeaM below)

uthwest Region ......................... ....

Albuquerque .......... (New

New Orleans (Louisiana) ................

Oklahoma City ....(Oklahoma) ..............

Los Angeles .......... (See (a) below)

San Francisco ..-..4See (a) below)

Seattle .................... (Washington) ............

Office of International Operations ..............

(10)

6020 5,219,295

8:6'70 562 749527 4

3:~47

291

28'

3

1.487 126 2576

1.348 137:434

1,079 79,755 1 149 15.527

251 6:11

2:12 17'

1

1 852

98 23,055

181 23,421

6,577 685,973

1,321 119.950

1,695 1 178.204 14

93 159,511

793 89,719

11080 122,370

a.195 16 219

1,309 055 809;856

126

:

51

676 84014

594 66146

1,151 140~454

393 55,597

3

,

242 231,422

688 105,672

6,299 628 645

1,113 95:536

371 131,814

1

656 176,820

I 100

~288 619 786:472

252 39,203

izooo 700,933

440 18.

3

63

2,530

17

1:449

1,930 74817

460

1

1, 71343 1 371 104,259 1 .487 41 785 A 6 11 7

:199

1.923 86.475

423 69.243

8,389 794,122

277 27.981

2,063 172,658

2-

11,968

1,688 238.22

804 6547 5 1 4 51:4093

623

91,91

812

5 64.240

1.399 60,269

10,118 51 818,802 9,3 6

198

19.

956

427 20.877

1334

,450 302~063 19901

595 48,232 1601 60,624

58

15,435

5, 273 25.987

270 206.178

761

go.

193

162 41,437

112 38,482

50 2.955

(a) (b) California ..........

Illinois ................

(c) New York ..........

(a) Pennsylvania _..

35

Supple~

Employee ATF Excise numt

I

Plans Returns taxes Docu.

crumb,

(11) (12) (13) (14)

114,638 100.111 245,480 457,940 632,107

15 10,680 34,706 39,159 124,271 - 30 3670 3,786 4,914

47 2:090 3.529 2,312

316 5095 7,155 14.011

5

.

004 4:364 4,374 32,573

1137 153 8,095 10,426

15 1:136 1,170 1.224

151

:

486 4J90 4,775 15,888

- 3613 3.951 2,874 38,379

22 1,304 2.191 2.356

34 1,153 1,210 2,188

95,175 16,906 40,297 52,700 112.277 - 26 8.042 7,921 12,441

8.719 5.723 10.259 53.690

11 591 13,830 14,067

9:608 10.464 8.561

360 4.304 9,498 12,478

95,175 780 11029 7281 I.G40

- 11:601 24,800 59.4

2 6773

60 3.435

8

0 .4379 8:339

30 2,538 r,620 4.419

822 198 6,209 2:B!

33

0

5:067 11,620 14 53

47 2.563 5,298 2:14

10,580 5.903 11.124 27

,

95

471 3,096 10,184 7.778

19.448 8,491 37,905 65,128 79,928

10.215 1:642 5.662 7.914 14.393

4.4082

0

1-

9.

64

12,827 20,742

4.825 4,201

1

2.306 18,581 24,463

- 379

5 178 15,492 9,803

161 3:038 6.580 7,444 2 3,734 3.083

37,58384 42-028907 86,454 84554 2 1 5 1:670 3.131 1:124

30,854 7.560 10,093 27,497

C57 3,342 11.592 7,410

1,317 1.315 4,060 1,144

026 10,389 13.101 14,592

681 2,640 6,970 2,621

1.061 51982 14,594 14 07

2.252 6,019 13.543 8:0,86

471 3,380 9,370 7,273

3,089 26,521 69,563 W771

57 552 2,5433

1

352 9.756 12,949 23,7548

113 798 2.083 1.308

430 2.967 16,169 17,535

1,377 3:212 31 6769 8,787

8715 6:533 5.655

207 3.147 6,498 21,609

175 2.439 7,610

97:449

~i'eM 1.788 8,09 498 1

38,948

85

158 69.818

112 862 .24121

3 :441

338 11606 3:6

61 649

339 2,193 4,172 2,385

199 604 1.130 1,264

Z174 10.632 20,601 20,842

11157 3,294 3.797 6,222

1,597 3,947 9,017 8,155

470 1.364 2.937 4.362

460 943 3,221 347

31018 8,510 22.540 7:790

1,947 4,993 11,715 10,236 6 286 4,740 2

151

3

1

4 271 4,609

Tat Is for States not shown above

6. 20 508.241 5,192 19,142 43.141 28.632

3,953 240,692 31,325 10,940 19463 34,770

5,113 436.888 8,760 19.138

1

9:129 86.292

2,484 227,350 14,623 3.658 15.303

2 74

1

35,135

2

2 9230

-

99

0:294

22

2864- 2111 24 2:6

1

3:751 410:870

- 782 12,723 29,118

4 289
36

TQ Table 7-Internal revenue refunds, including interest

(Excluding rebates) 7/1/75 to 9/30/75 and 7/1/76 to 9/30/76

(For refunds by geographical area, see TQ Tables 4 and 5) -

Individual income and employment taxes, total I .............

Man,facturers' and retailers' excise

Amount efonded Amount of

Number princim,f and interest in= included

(th....nd dollar.)

4

d dollars)

1975 197 1975 1976 1975 1976

2,088,811 2,406,769 2,375,711 2,571,508 69,212 102.110

116 214 1

1

1. 7,638 1,409,255 1,324,168 46,114 64,569

952315 2,267,616 904.181 1.171,276 2037 34 114

1,321,981 1,660,395 664,361 891,394 10:5093 15:947

597,526 582.079 233,805 275,359 9,63,

17,

978

323

IS

139 2 10

1

32 665 25,124

5,

876 4

'S

3 228 188

6:863

8.1

60

2

1,

1. 290 30.925 1.998 2.26

0 0

1.299 1,696 849 194 82

12 159 12.056 39,290 44,260 527 1.08

2:985 2,910 24 735 27,135 154 10

86 1

1

8 1:080 913 6

-1

4

1,025 969 6,052 11,228 101 879

17 30 2 23 -

23 2 206 694 459

776 733 5,331

10,

8,063 8, 745 Iji 879

059 7,423 4,984 266 206

I Not of 63 undeliverable checks totaling $80,000 in 1975 and 2.489 undeliverable checks totaling $769,000 in 1976.

1,,c:..de, drawbacks and stamp ed,mptions.

lubricating me.. oil use for nonhigh,ay pum ses.

Includ tics, silver, wagering (excise and stamps), capital stock, and other excise tax refunds.

TQ Table S.-Earned Income Credits (Tax Reduction Act of 1975)

(Amounts in thousands of dollars)

internal revenue regions, districts,

States and other =a I t.t.s I.p-

.entind by single lets Indicated

In parentheses: totals for other States

shown at bottom of table)

Brooklyn ................ (See (c) below)

Manhattanuth ... ~See (c) below)

Ponsmo (Nhe.,deH h

"P'

;re)..,:::

Providence R Island

ld-Atlantic Region ............................

Baltimore .............. (Maryland &

Newark .................... (Now Jersey) ............

Philadelphia : (See (a) be1,c-)

Pittsburgh (See (a) below)

Richmond (Virginia) ....................

Washington (See (g) below)

Total earned

income credits I

Application of earned income -rdlt, -

New file.

with Etc and

zero tax Applied to

liability ~

1

975 liability

Number Amount Number Amount Number Amount

(1) (2) (3) (4) (5) (6)

291,744 56,419 13,094

34190 6,493 1,582

2: 56 4 0 6

11506 290 22

5,074 927 181

7.756 1,506 482

5,306 1,013 216

800 148 18

3,770 710 197

5,698 1,089 327

991 184 23

833

1

55 20

28,020 5,356 1,038

3,513 674 156

8,372 1,593 326

6.308 1,200 199

3,449 650

1

09

3,715 731

1

04

2,153 409 119

510

99

59. 25 790 11,812 2

.

9.820 811

1,936 467

Birmingham .......... (Alabama) .................. B,646 1,738 465

GColumbia .............. (South Carolina) 5,619 1,107 256

repnsb.. ............ !N?"h pti~olimi) 6.012 1,225 159

Cincinnati .............. (sea (d) below)

C a a jand (d) below)

D. ro, Michigan ) ................

Indianap;lis Indiana) ....................

Louisville Kentucky) ................

Pa,kenib., dentist Ilarafen

....... . .. . . ..... .............

Aberdeen ................ (South Dakota)

Chicase .................. (See (b) below)

Milwaukee .............. (Wisconsin) ..............

St. Paul .................. (Minnesota)

Springfield ............ (See (b) bel

0

uthwest Reg on ............................................

Albuquerque .......... (New Mexico) ..........

Nowklahom0,1:anC~Itj (Louisiana) ................

0 (Oklahoma) ..............

Los Angeles .. (See (a) below)

1 6,073 11199 439

9041 3,70 944

Z579 9016 141

24063 4.633 628

4~094 786 80

5,033

958 1

50

7,088 1,359 256

3,509 6 2 36

3.177 627 59

1.162 231 47

37,009 6,927 1,292

1,152 2

19

2

945 1,766

500

3:214 586 60

1,125 210 25

5,222 966 121

2328 417 38

6:202 1.2 7 163

5.034 947 156

3.282 608 117

51,715 10.184 2,464

2268 438 111

13:71

2 2.

741 727

6 1 109 15

10.693 2,106 499

3,625 689 129

4.748 94 186

6.717

1.

355 487

5,574 11089 200

3773 712

110

56~698 10,966 3,282

551

108

1. 24

2. 46' 268 19

440 269 35

1.238 229 81

23580 4,655 1,689

3:3 5 664 85

3

.

7 5 696 128

842 168 29

S:lt L ke City (Utah) ........................ 1,478 294 38

S n Francisco (See (a) below) 14,841 2,850 948

Office of International Operations ..............

4,159 775 206

259 49 27

6 1

2

1 9

97 37 18

37

Offset.

Refunded f,a..n I ~

Number Amount Number Amount

(7) (8) (9) (,0)

2.666 181,953 24.902 193,648 34.167 77.941 10.453

330 21:12 1.111 2

'7

0 1 6 237 1.112 2 9.934 1,471

2 .9 J. 535 43 7

5

7

4 1.083 162 886 128 608 71

1 33 3,302 466 3.015 486 1.542 21

13 4.680 606 5,267 1,086 2,469 391

41 3,392 4136 3,288 526 1.225 16

2 555 81 475 65 284 34

39 2,429 338 2,273 397 872 1 6

70 3,537 432 3,899 820 1.837 310

4 703 103 560 80 278 35

2 539 78 489 al 244 34

211 11:214 2,452 17,852 3,193 7,580 1,?2

3

2 2

2

1

4 290 2,252 415 853

11

68 5,382 725 51 6 948 2 1 8 317

37 4,214 578 4:0'3' 694 1:618 221

20

2.371 333 2,

1

36 337 817 10

22 2.345 313 2,491 456 1,547 19

26 1,343 166 1,450 275 456 57

5

345 47 307 58 181 22

600 36

61

4,915 4D. 34 7.286 16,736 2.1 7

93 6:0,77

111

4 6.0538 1.178 2,594 333

100 5.250 708 5.897 1.072 1,593 206

53 3514 46 3697 6 9 1481 ISS

33 3:9

1

7 559 4:DOO 7364 2:816 339

12 3,573 470 4.234 779 1

.

485 203

204 11.437 11518 12,521 2,272 4,577 648

125 12:7 3 379 3,147

58

2 219 28

16 45983 1,996 16,049 2,

842

7:8308

1

1015

15 2.539 346 2,652 474 1,431 181

27 2986 40 3:357 602 1,297 176

44 4:036 5406 4790 857 2.019 262

8 2,220 307 2,307 403 1.279 172

12 2,098 303 2,147 359 1.418

1

71

10 704 94

796

147 394 52

237 25,543 3,563 2ZS61 3,552 7,128 965

2 915

1

35

691

81 17

1 IS

109

5.770 749 6,126

1'113 1.

961 301

10 2,406 345 1,745 251 538 66

5 893

1

32 618 so 128

16

21 3,603 503 3,133 469 905 122

'

1851 263 1,278 158 328 40

29 4:285 612 3.953 632

1,694

21

31 3

,

596

5

1

5 3.056 449 804 9

22 2,224 309 1.961 312 5 89 86

2 r

505

32891 4.651 34,953 5,993 11,038 1.504

22 2:307 186 1 649 83 '4

5

61

156 8,352 1,155 9:610 1,750 3,114 43

8

1 3 4 3 62 351 49 98 1

06

6.

945 11001 6,893 1,183 2,329 325

24 2,381 338 2:334 372 857 114

35 3,086 448 3260 527 1,250

1

6

99 4.001 546 4.889

..

1

1

63

3 3742 545 3,672 583

IfflS 1

9

ill 45

2

1

2:644 371 2.295 352 506 72

663 32,212 4.322 40,323 7,362 15,056 Z267

6 330 44 385 67

79

1

3 1

1.

106 156 839 120 338 4

8 6

1,070

15 B83 121 300 37

16 689 81 865 151 122

344 12 1 3 1.62 17930 3.492 7311 1,1771

29 2:0932 2902 2:331 4

1

5 1:164

1

70

26 2.472 337 2.290 382 871 115

8

542

72 555 107 248 36

1878 1022 154 876 137 348 46

8:005 1,045 10,750 1,948 3.448

496

40 2.751 368 2,619 422 827 115

5 22 24 189 36 66 10

2 1

5

2 54 1

0

24 5

3

2

05 13 135 26 42 6

I Totals for Districts and States not shown above

~8) b) C Inif9mia .......... 38.421 7,505 2.637 530 2019948 2 5 2 0 5440 10759 1.6 3

~

87 14

5 255

1111 ols ................ 12,732 2373 617 131 7: 9 1:0,28 SUN 387

(C Now York .......... 21,216 4:079 1,121 245 1321 1.761 13,989 2.6275 61100 35943

(d) Ohi. .................... 9.127 1,745 230 42 5:5285 746 6,009 1.077 2.7286 8

(a) Pennsylvania 9.757 11850 308 57 16585 911 6,166 2:031 2435 32

(f) Texas .................... 24.405 4,847 1.226 262 5:297 2,155 16,503 2934 5:443 7663

(g) Baltimore Dis. 5,666 1,083 275 58 3

,

55 7 456 3,702 690 1,309 1 a

trict (Maryland

& D C.)

I Includes Earn

ad

turns Income Credits claimed by taxpavers and also responses to notices sent to and returned by taxpayers whose tax re~

showed

the

ch

a

racterist,cs of but who did not claim Earned Income Credits on their tax returns.

2 Includes a taxpayers who filed solely to claim Earned Income Credits as all as those no received an Earned Income Credit notice be- 1, d Earn I, it c

use in ir return, filed as non-ta-lb a or refundable,

she. ad come Cred haracteristics.The number of Earned Income Credit applications exc:ed~ th

a total

number of such credits in column (1) because of dual application,

partially -funded and partially applied to outstanding balance due.

The

numbers and amounts

n columns (9) and

(1

01 1 September 30, 1976 inventory; they reflect activity since the inception of the

Earned Income Credit program on January 1, 1976.

Becau:reoset an, I__

categories for Is. co the trrm siton period are not separately avail-

~r

wn

ab the amounts n lumns (6), (8). and (10) will not equ:l the amount of c a he in column (2).

I.f!'.En.rn.d Income Credits generated but applied to other than 1975 liabi and those generated but temporarily unapplied pending reso.

oftaxpayer accounts.

he United States total for column 9 includes 2.575 other Earned Income Credit applications which are not available by district and region.

r

.0

e;:rn.
38

TQ Table 9.-Work flow in the Internal Revenue Service and the courts,

7/1/75 to 9/30/75 and 7/1/76 to 9/30/76

Civil Tax Cases

Courts of Original Jurisdiction Tax Court:

District Courts and Court of Claims:

Courts of Appeals:

SiLpreme Court:

TQ Table IO.-Amounts of revenue involved at each level of the tax system,

7/1/75 to 9/30/75 and 7/1/76 to 9/30/76

It..

Income, Estate, and Gift Taxes

Civil Cases

Tax :nd penalties determined by settlement in Tax Court ................

Tax no Penalties determined by Tax Court decisions:

Tax and per~a Ites determined in cases decided by the Supreme Court and Courts of Appeals ..................

Amount

in it

on sputa but not refunded to taxpayers as a result of final action

refund suits ........................................................................................................................................................................

7/l/75 to

9/30/75

81299,951

698319

515:8

1

2

156518

54:557

427,975

60670

53:861

5,055,999

85.350

356846

418 164NO

.765

250.119

7/1/76 a

9/30/76

8,921,588

824.184

540

'883

157.779

46.043

457,164

65694

60:270

5,219.295

114,638

100,111

245.480

457,940

632,107

3.249 3

l'.1.

29

451

253

103

75

122

49611

2

I

(millions of dollars)

7/1/75 to 7/1/76 t3

9/30/7S 9/30/76

67,160

34,839

28,633

6

.

9, 206

1, 160

385

17.400

4,377

75.463

39.759

32,950

6,809

98 9

1:40

5

19,892

4

'51

a

28

11

3

27

Footnotes for TQ Tables 1-3.

* Less than $500.

r Revised

I

,

The receipts in the various States do net indicate the Fed.

er.1 tax burden

of each since

in

many instance,. taxes ,a

collected am in one State from residents of another State. For a

P

le, Ithholdiing,t-ex report b d, by employers located near

State ines may mc ude s, start a amount, withheld from sal.

anes of emPloYees who reside in neighboring States.

2. Includes taxes on unrelated business 1-mi, of exempt

organi-ti-s.

3. Collections of individual income tax net withheld include

old-age. sui-vivors, disability, and he, t1l insurance

s,if-employment income (SECA). taxes on

Sim.plit"Y, the

.Ilecti.ns of

individual income tax withheld are reported in combined

amounts with old-tige. a-vol, disability, and hospital irtsance taxes (FICA) on salaries and wages. Estimated se aral,

national totals for Individual income tax and for old..gep sur.

vivors. disability, and hospital insurance taxes are shown in the

f.;1i to table uo n p. I

:nd~,aseanudseedmin,obtai,i"g..n~ati,n,I totals

ndivid

a,

incom ta F1 ymen,

I.

in TQ Table

3.

4

-

Self-employment tax and taxes imposed by the Federal

1-ra

nce

C-Irib"lk,ns Act are applicable with aspect to Gand A inrra'i.an

Samoa. Amounts of such taxes collected in G

u.

m

and America, Samoa are combined ~ithh similiar taxes reported

for Office of International Operations-Ot er.

5. Includes Fiduciary income tax collections of $82.751,000.

6.s Beginning e.el a I indi ith fiscal year 1957, the United States total is

adju~itel

to "d

ithh. d vidual income taxe, transferred

to

t

Government of Guam in accordance ith the or -ims

of Public Law 630, approved Aug ,

1950

ad, (64 Stat. 392). This

ustment amounted to $2.6 million for th

,

transition quarter.

7. Tax payments made to bank under P. the Federal tax de. it

system. are s,

'ev I ions

a included in the internal enue co lect

for the eriod in which the Federal tax deposjt is purchased.

Ho,ever,

suc

In, payments are 'Of classified by internal revenue

districts (nor by tax subelalses to which excise tax payments

,a

'ate)

until t

hetFefderal tax deposit payment is applied to the

taxpayer's liabili y rom tax returns filed:

B. Represents credits allowable on income tax returns for

.a

r"

in gas"

..a

and

lubricating it tax payments and for ex.

cess payments under the Federal Insurance Contributions Act

(FICA).

9.

PDasIgn.tionEsIbyioaxp.yersi.f Fauporation,of their taxes to

the residential act Camps gn nd re of collections, a

:u.h. because they do not affect taxpayertlliabllibty.t ~ransfers of

themounts ,toh this fund are made on a na done . asts only and,

re ore eve no affect on district an regional collection

da

t

a.

20. Represents amounts offset against outstanding tax IlabiT.

III s other than those for Forms

10410

and 1040A on which the

credits were claimed.

11. Amount, of internal revenue taxes collected on

Puerto

Rican

products transported to the United States or

on consum, the island (less refunds, drawbacks, and expenses) .,a rev!

ered into the Treasury of Puerto Rico under provisions of

7652 se": (a)(3) and 5314 (a)(1) of the Internal Revenue Code of

The gross amounts are included in overall collection result'. '9,

jQ Tables I through 3).

12. Refer to TQ Table 2 for components.

13

'

Corporation income tax rates. Effective January 1. 1965,

first $25,000 of net income normal tax of 22 percent not in.

come in excess of $25,000 conebined normal and sure, of 48

percent. Normal tax and surfs, also apply to net income de.

Hired by ceEffair. e,e mpt organize tons rom unrelated trade or

business. active

J

a anuary 1, 1968, a 10 percent per Innn,,

urc harge was added to the tax (Public Law 90-364). The

10 .,.

cent

per ann,m surcharge as extended to December 31, 1969,

by9 Public Law 91-53, extended to June 30. 1970, by Public Law

1-172 at a 5 percent annua

I rate'

and then discontinued. Under I edu

ratu he Tax Ro ction Act of 1975 (P.L. 94-12), effective for 1975

rins,

surtax

exemption increased to $50,000 an d normal tax

reduced ch to 20 percent on first $25,000 of taxable income, These

anges were extended b Ad ustment Act of 1975

94 to u

(P.L. y The Revenue

-164)

J 9

I

thm, 3 . 1976, for 1 76 returns at rates d.

signed to ach eve

,

half Year extension.

39

14. Rates of tax ,a as follows: Individual income tax: EffeC.

five January 1, 1965. graduated rates from 14 Percent to 70

percent

If

and taxable income. Includes old-.g.. urvivors, disability,

I. hospital insurance taxes on self-employment income. The

percent per annum surcharge added by Public Law 9D-364,

effective April 1. 1968, for individuals. was extended to De,embar 31. 1969. at the some annual rate (Public Law 91-53), a,.

tended to June 30. 1970 (Public Law 91-172) at a 5 percent

annual rate, and than discontinued.

15. Rates of tax are as follows: Income Tax graduated with.

holding on wages in excess of exemptions: Public Law 89-368,

effective July 1. 1967, 14 to 33 percent; Public Low 91-172,

,ffect~vo January 1. 1970, 14 to 25 Percent; 14 to 36 p r-nt

effective January 16. 1972, under Public Law 92-178; and 16

to 369perc141t,effective April 30, 1975, under Public Law. 94-;2

and 4- . combined FICA tax rate of 11.7 percent was in

jff.et on -1-le. and wages up to

$1

4.1 00 for calendar year

975 and $15,300

.

for 1976.

16,

r railroad '

rement combined tax rate

of 21.2C Percent ..ist' offorr'gul:n .I d- years Iti 1975 and 1976. Tax applies

to a mployers (15.35%) and antl,!p loyee (5.85%) and is imposed

on taxable portion of wages

m

Ited ~o first $1,175

of

monthly

tax.

bl,

Compensation for 1975 and $~.275 for

1

976). Further

includes railroad employee representatives' is, of 21.2 percent

for calendar years 1975 and 1976 on taxable portion of o.m.

pensation received. In addition,

. supplemental tax levied quar.

terly by the Railroad Retirement Board is imposed on and am employersPI.Y..

representatives based on man-h-rs worked.

17. Taxes on passenger automobiles and light D Ri A trucks re. I

pealed ecember 11, 1971, by the avenue ct 0 1971.

Is

lincluders delinquent tax. on Items repealed by Public

L-~ 7-456, B-36, and 89-44.s

29. Rate was reduced from 9 percent to 8 percent on January

1974. to 7 percent on Ja!~ary 1, 1975, and to 6 percent Jan.

uary 1, 1976 (Public Low 91

14)

.

20. Terminated effective June 30, 1975.

21. Narcotics, 1 cent per ounce; narcotics order blanks. $1

per hundred. Marihuana. $1 per ounce; Marihuana order blanks,

2 cent.

each.

Amounts shown also include occupational taxes

levied on manufacturers. id eaers, and ortictiti.n.- Repealed,

effective May 1, 1971 (Public Law 91-513).

22. Tax increased from $50 to $500, effective December 1.

1974 (Public Law 93-499).

23

-

Rate reduced from 10 percent to 2 percent, effective De.

cember

I

, I

g

74 (Public Law 93-499).

24. Adulterated butter. ID cents per Pound. Process or reno.

-ted butter. 1A cent Per pound. Domestic filled cheese,

I

cent

per pound.

I

mported filled cheese. 8 cents per pound. Imported

adulterated butter and o!eo-margarine, IS cents per pound.

Occupatione taxs are levied on manufacturers or dealers in

these products and are included I, the amounts shown. Filled ch ease taxes repealed effective October 26, 1974 (Public Law

93-499).

25. Trani of machine.guns, shont~barreled firearms. Man. cars, etc., $200 each; certem gun. wit combination shotguns and Hill barrels. and other special types of if...mi $5 each.

Dec. pationat

I

taxes are levied on rnanufairtur-, important, or I~d d ,

dealers in firearms and are inc u a I. the amounts shown,

26. Legislative authority expired June 30, 1974.
Section 3:

IRS Organizational Chart

Map of Regions, Districts,

and Service Centers

Principal Officers of the IRS as

of September 30, 1976
42

IRS Organizational Chart

Orgashkation

I

4~~-

ri-J~-

!---- --------------

.................................... -9D=~..7- --- L 7:~~

R.gi- ~

I

........................................... I

Map of Regions, Districts

and Service Centers

Key: Commissoner of 0 District Direct.,

~bta'bal Revenue

Washington, D.C.)

0 Regional

Commissioner

Included In Alaska Hawaii

Western

Region

Region and District Legend:

0 Service Center

Central Region Southeast Region 29 New Orleans, La.

1 nhi, 14 --f. r. 30 Oklahoma City,

2 Cleveland, Ohio 15 Birmingham, Ala.

3 Covington, Ky. "i". Kans. 16 Chsmbla. Ge. 31 Wlcb

(Cincinnati SC) 17 Columbia. S C, C Midwest Region 4 Detroit, Mich. 18 G,ennab.,. N.

5 Indianapolis, Ind. 19 Jackson, Miss is 3,2 Aberdeen, S. Dalk.

6 Louisvile, Ky. 20 Jackbobkillb~bnl h-91. 111.

'1,$ CDea ,ne. 7 Parkersburg, W. Va, 21 Memphis

T

Mid-Atlantic Region 22 N.ahville: Tlmn~ 35 Farg N Dtilk~

"

Kansas City, Mo.

8 Baltimore, Md.

1 9 Newark, N.J.

1 0 Philadel phis, Pa.

1 Pittsburgh, Pe.

12 Richmond, Va.

3 Wilmington, Del,

Southwest Region 37 MIlwaukee. is.

23 Albuquerque, 38 Omaha, Neb.

N. Max. 39 Springfield, 111.

2425 Auslib, Tak. 40 St. Louis Mo.

Cheyenne, Wyo. 41 St

Pau

I Minn.

2'

D,111,,Te,

2'

Den'a

28 Little R;~'k, "'Ark.

43

National Computer - Regional Boundary

Center

(Martinsburg, W. Va.)

IRS Data Center ---- District Boundary

(Detroit, Mich.)

Office of International

Operations, National Office

North Atlantic Region Western Region

42 Albany, N.Y.

43 Andover. Mass

44 Augusta. Maine

4 Boston, Mass.

46 Brooklyn, N.Y.

47 Bulfalo, N.Y.

48 Burlington, Vt.

49 Hanford, Conn.

50 Hotsvills. N.Y.

(Brookhaven SC~

51 Manhattan, N Y.

52 New York, N.Y.

53 Portsmouth, N.H.

54 Providence, R.I.

55 Anchorage. Alaska

56 Boise, Idaho

57 Fresno, Calif,

58 Helena, Mont.

59 Honolulu, Hawaii

6D Los Angeles, Calif.

61 Ogden, Utah

62 Phoenix, Ariz.

63 Portland, Ore.

64 Rabb, Nev.

65 Salt Lake City, Utah

66 San Francisco, Calif.

67 Seattle, Wash.
44

Principal!

Officers

of the

National Office

Office of the Commissioner

Internal Commissioner

Revenue Donald C. Alexander

Service Deputy Commissioner

as of William E. Williams

September 30,

1976

Assistant to the Commissioner

Meade Emory

ThomasV Glynn

Assistant to the Commissioner

(Public Affairs)

A. James Golato

Assistant to the Deputy Commissioner

Michael J. Murphy

Accounts, Collection and

Taxpayer Service

Assistant Commissioner

(VACANT)

Deputy Assistant Commissioner

James 1. Owens

Division Directors:

Collection

ThomasL Davis

Returns Processing

& Accounting

Russell E. Dyke

Tax Administratton Systems

Patrick J. Ruttle

Taxpayer Service

Stanley Goldberg

IRS Data C~nter, Detroit, Mich.

James E. Daly, Jr.

National Computer Center,

Martinsburg, W. Va

William E. Palmer

Administration

Assistant Commissioner

Joseph T. Davis

Deputy Assistant Commissioner

Alan A. Beck

Division Directors:

Facilities Management

Leo C. Inglesby

Fiscal Management

Joseph F. Kump

Personnel

Billy J. Brown

Tax Administration Advisory Services

Gordon C. Hill, Jr.

Deputy Equal Employment

Opportunity Officer

Barbara R. Thompson

Training

OrionL Birdsall

Compliance

Assistant Commissioner

S. B. Wolfe

Deputy Assistant Commissioner

Philip E. Coates

Division Directors:

Appellate

James C. Stigamire

Audit

JohnL Wedick, Jr

Intelligence

Thomas J. Clancy

Office of International Operations

Joseph G. McGowan

Employee Plans/Exempt

Organizations

Assistant Commissioner

Alvin D. Lurie

Deputy Assistant Commissioner

Theodore C. Rademaker

Division Directors:

Actuarial

(VACANT)

Employee Plans

Fred J. Ochs

Exempt Organizations

Joseph A. Tedesco

Inspection

Assistant Commissioner

Warren A. Bates

Deputy Assistant Commissioner

Robert L. Rebein

Division Directors:

Internal Audit

Rudolph W. Arena

Internal Security

William E. Mulroy

Planning and Research

Assistant Commissioner

Anita F. Allpern

Deputy Assistant Commissioner

Walter E. Bergman

Division Directors:

Internal Management Documents

Jack G. Petrie

Legislative Analysis

Claude D. Baldwin

Research and Operations Analysis

Walter E. Bergman

Statistics

Vito Natrella

Technical

Assistant Commissioner

John L. Withers

Deputy Assistant Commissioner

S. A. Winborne

Division Directors:

Corporation Tax

John W. Holt

Individual Tax

Aaron Feilbel

Tax Forms and Publications

Roy J. Linger

Office of Chief Counsel

Chief Counsel

Meade Whitaker

Deputy Chief Counsel

Charles L. Saunders, Jr.

Associate Chief

Counsel (General)

Leon G. Wigrizer

Deputy Associate

Chief Counsel (General)

Lester Stein

Associate Chief

Counsel (Tax Litigation)

Dennis J. Fox

Technical Advisors

to Chief Counsel

David E. Dickinson

Daniel F. Folzenlogen

Special Assistant

to Associate

Chief Counsel (Tax Litigation)

Margaret M. Richardson

Staff Assistant

to Chief Counsel

Richard A. Fisher

Staff Assistant

to Deputy Chief Counsel

James T. Fuller, III

Staff Assistant

to Associate

Chief Counsel

(Tax Litigation)

Lewis J. Hubbard, Jr.

Division Directors:

Administrative Services

Joseph H. Hairston, Acting

Criminal Tax

David E. Gaston

Disclosure

James J. Keightley

45

General Legal Services

George J. Shaw, Jr,

General Litigation

Harold T. Flanagan

interpretative

Jerome D. Sebastian

James F. Dring

Refund Litigation

John H. Menzel

Tax Court Litigation

David R. Brennan

Regional and District Officers

Central Region

All Regional Officers at 550 Main Street,

Cincinnati, Ohio 45202, unless

a different

address is indicated

Regional Commissioner

Leon C. Green

Assistant Regional Commissioners:

Accounts, Collection& Taxpayer Service

L. Stanley Baker

Aamministration

Anthony W. D'Annato

Appellate

Claude C. Rogers, Jr.

Audit

Jack P. Chivatero

Employee Plans/Exempt Organizations

Edwin A. Kelleher

Intelligence

Harold B. Holt

District Directors:

Cincinnati, Ohio 45201

Dwight L. James, Jr.

Cleveland, Ohio 44199

Robert J. Dath

Detroit, Mich. 48226

Roger L. Plate

Indianapolis, Ind. 46204

James W. Caldwell

Louisville, Ky. 40202

Paul F. Niederecker

Parkersburg, W.Va. 26101

T. Blair Evans

Director, Cincinnati Service Center,

Covington, Ky. 41011

John 0. Hummel

Regional Counsel

David E. Mills

Regional Inspector

John E. McManus
47

Mid-Atlantic Region

All Regional Officers a(2 Penn Center Plaza,

Philadelphia, Pa. 19102, unless

a different

address is indicated

Regional Commissioner

William D. Waters

Assistant Regional Commissioners:

Accounts, Collection& Taxpayer Service

Leroy C. Gay

Administration

Americo P. Attorri

Appellate

Reuben H. Saideman

Audit

Paul H. Thornton

Employee Plans/Exempt Organizations

James J. Ryan

Intelligence

Robert L. Browne

District Directors

Baltimore, Md. 21201

Gerzild G. Portney

Newark, N.J. 07102

Elmer H. Kinsman

Philadelphia, Pa. 19108

James T. Rideoutte

Pittsburgh, Pa. 15222

Cornelius J. Coleman

Richmond, Va. 23240

James P. Boyle

Wilmington, Del. 19801

James E. Ouinn

Director, Philadelphia Service Center,

Philadelphia, Pa. 19155

Norman E. Morrill

Regional Counsel

Robert L. Liken

Regional Inspector

Benjamin J. Redmond

Midwest Region

All Regional Officers at 1 East Wacker Drive,

Chicago, 111. 60606, unlessa different

address is indicated

Regional Commissioner

Edwin P. Trainor

Assistant Regional Commissioners:

Accounts, Collection& Taxpayer Service

Thomas J. Laycock

Administration

David S. Burckman

Appellate

Bernard L. Hardiek

Audit

Leon Moore

Employee Plans/Exempt Organizations

John Edwards

Intelligence

Robert J. Bush

District Directors:

Aberdeen, S.Dak. 57401

John B. Langer

Chicago, 111, 60604

Charles F. Miriani

Des Moines, Iowa 50309

Donald J. Porter

Fargo, N.Dak- 58102

Mitchell E. Premis, Jr.

Milwaukee, Wis. 53202

Lawrence M. Phillips

Omaha, Neb. 68102

Everett Loury

Springfield, 111. 62704

Ira S. Loeb

St. Louis, Mo. 63101

Richard C. Voskuil

St Paul, Minni 55101

C. Dudley Switzer

Director, Kansas City Service Center,

Kansas City, Mo. 64170

Roy D. Clark

Regional Counsel

Frank C. Conley

Regional Inspector

John T. Kelly I

North-Atlantic Region

All Regional Officers at 90 Church Street,

New York, N.Y. 10007, unlessa different

address is indicated

Regional Commissioner

Elliott H. Gray

Assistant Regional Commissioners:

Accounts, Collection& Taxpayer Service

Marshall P. Cappelli

Administration

Harry J. Bodkin

Appellate

Richard E. Fogwell

Audit

Joseph Slipowitz

Employee P)ans/Exempt Organizations

Toomer F. Carr

Intelligence

Harry P. McCall

District Directors:

Albany, N.Y. 12206

RaymondA Spillman

Augusta, Maine 04330

John J. Jennings

Boston, Mass, 02203

Herbert B. Mosher

Brooklyn, N.Y. 11201

George S. Alberts

Buffalo, N.Y. 14202

William H. Tompkins

Burlington, Vt. 05401

Peter L. Dillon

Hartford, Conn. 06103

Pete J. Medina

Manhattan, N.Y. 10007

Charles H. Brennan

Portsmouth, N.H. 03801

Frank T. Murphy

Providence, R.I. 02903

John J. O'Brien

Director, Andover Service Center,

Andover, Mass. 01812

M. Eddie Heironimus

Director, Brookhaven Service Center,

Hoftsville, N.Y. 11742

Theodore E. Davis

Regional Counsel

Sidney M. Wolk

Regional Inspector

John T. Gallagher

Southeast Region

All Regional Officers at 275 Peachtree Street

N.E., Atlanta, Ga. 30303, unlessa different

address is indicated

Regional Commissioner

Harold A. McGuffin

Assistant Regional Commissioners:

Accounts, Collection

& Taxpayer Service

William E. Douglas

Administration

Philip N. Sansotta

Appellate

Tully Miller

Audit

Philip J. Sullivan

Employee Plans/Exempt Organizations

Billy M. Hargett

Intelligence

Anthony V. Langone

District.Directors:

Atlanta, Ga. 30303

John W. Henderson

Birmingham, Ala. 35203

Dwight T. Baptist

Co4umbia, S.C. 29201

Harold Bindseil

Greensboro, N.C. 27401

Robert A. LeBaube

Jackson, Miss. 39202

William Daniel

Jacksonville, Fla. 32202

Charles 0. DeWitt

Nashville, Tenn. 37203

James A. O'Hara

Director, Atlanta Service Center,

Chamblee, GA 30006

William B. Hartlage

Director, Memphis Service Center,

Memphis, Tenn. 38110

Claude A. Kyle

Regional Counsel

Jack D. Yarbrough

Regional Inspector

Dale W. Gardner
Southwest Region

All Regional Officers at 7839 Churchill Way,

Dallas, Texas 75251, unless a different

address is indicated,

Regional Commissioner

Walter T. Coppinger

Assistant Regional Commissioners:

Accounts, Collection & Taxpayer Service

Joseph E. Bishop

Administration

Raymond Asturnian

Appellate

Douglas M. Moore

Audit

Howard C, Longley

Employee Plans/Exempt Organizations

Percy P. Woodard, Jr.

Intelligence

John M. Rankin, Jr.

District Directors:

Albuquerque, N.Mex. 87101

Arturo A. Jacobs

Austin, Texas 78701

Robert M. McKeever

Cheyenne, Wyo. 82001

Bobby G. Hughes

Dallas, Texas 75202

Alden W. McCanless

Denver, Colo. 80202

Gerald L. Mihlbachler

Little Rock, Ark. 72203

Paul D. Williams

New Orleans, La. 70130

Robert M. Cutts

Oklahoma City, Okla. 73102

(Vacant)

Wichita, Kans. 67202

Maurice E. Johnson

Director, Austin Service Center, Austin,

Texas 78740

Leonard E. Semrick

Regional Counsel

William B. Riley

Regional Inspector

Paul F. Kearns

Western Region

All Regional Officers at 525 Market-Street,

San Francisco, Calif. 94105 unless a

different address is indicated

Regional Commissioner

Thomas A. Cardoza

Assistant Regional Commissioners:

Accounts, Collection & Taxpayer Service

John D.Johnson

Administration

Kenneth G. Rivett

Appellate

(Vacant)

Audit

Johnnie Robertson

Employee Plans/Exempt Organizations

Ralph F. Albrecht

Intelligence

Richard C. Wassenaar

District Directors:

Anchorage, Alaska 99510

Charles E. Roddy

Boise, Idaho 83724

Howard T. Martin

Helena, Mont. 59601

Frederick C. Nielsen

Honolulu, Hawaii 96813

William M. Wolf

Los Angeles, Calif. 90012

William H. Connell.

Phoenix, Ariz. 85025

Prescott A. Berry

Portland, Ore. 97204

Ralph B. Short

Reno, Nev. 89502

Gerald F Swanson

Sall Lake City, Utah 841 11

Roland V. Wise

San Francisco, Calif 94102

Francis L. Browitt

Seattle, Wash. 98121

Michael D. Sassi

Director, Fresno Service Center, Fresno,

Calif 93730

Fredric F. Perdue

Director, Ogden Service Center, Ogden,

Utah 84402

Robert H. Terry

Regional Counsel

Emory L. Langdon

Regional Inspector

Frederick R. Rowe, Jr.