1____________________________________________________________
 SUMMARY OF 1999 STANDARD OR ITEMIZED DEDUCTIONS BY AGI CLASS
 
 ____________________________________________________________
 
                                                              FEDERAL                          NO. OF                          NO. OF 
                                     FEDERAL ADJ.              TAXABLE           STANDARD     STANDARD            ITEMIZED     ITEMIZED     PERCENT
 AGICLASS            RETURNS         GROSS INCOME               INCOME         DEDUCTIONS    DEDUCTIONS         DEDUCTIONS    DEDUCTIONS    STANDARD
 
 UNDER $1              6,674        $-362,739,914              $54,089        $25,801,700       4,530          $40,737,385       2,144        67.9  
 $     1  -  5000    106,934         $284,275,995          $16,076,107       $461,445,350     104,801          $17,479,660       2,133        98.0  
 $  5001 -  10000     96,699         $718,953,767         $133,953,638       $424,748,400      92,787          $38,827,333       3,912        96.0  
 $ 10001 -  15000     84,947       $1,059,798,626         $315,218,348       $381,429,200      78,112          $72,241,660       6,835        92.0  
 $ 15001 -  20000     79,685       $1,391,543,389         $537,473,897       $355,401,300      69,540         $147,411,135      10,145        87.3  
 $ 20001 -  25000     68,669       $1,539,925,274         $705,777,332       $294,925,150      55,082         $151,452,989      13,587        80.2  
 $ 25001 -  30000     57,958       $1,590,248,191         $804,121,752       $228,415,500      40,549         $194,670,240      17,409        70.0  
 $ 30001 -  35000     50,491       $1,638,077,919         $869,951,896       $176,090,750      29,634         $247,973,572      20,857        58.7  
 $ 35001 -  40000     46,409       $1,739,330,456         $948,598,816       $137,721,500      22,031         $299,734,382      24,378        47.5  
 $ 40001 -  45000     42,010       $1,783,240,686       $1,003,076,386       $103,994,000      16,188         $335,549,829      25,822        38.5  
 $ 45001 -  50000     37,005       $1,756,054,418       $1,010,982,985        $74,850,600      11,350         $350,755,844      25,655        30.7  
 $ 50001 -  75000    127,901       $7,797,348,408       $4,801,015,663       $158,310,050      22,966       $1,654,766,771     104,935        18.0  
 $ 75001 - 100000     53,481       $4,572,357,749       $3,041,892,100        $28,343,700       3,932         $987,762,058      49,549         7.4  
 $100001 - 250000     42,837       $5,972,436,243       $4,374,467,843        $12,098,300       1,683       $1,186,981,455      41,154         3.9  
 OVER $250,000         8,259       $5,536,320,114       $4,755,360,519         $2,239,200         327         $772,984,786       7,932         4.0  
                     =======    =================    =================    ===============    ==========    ===============    ==========
                     909,959      $37,017,171,321      $23,318,021,371     $2,865,814,700     553,512       $6,499,329,099     356,447