________________________________________________________________
 
 SUMMARY OF 2000 INCOME TAX RETURNS BY FILING STATUS
 *    BY FILING STATUS AND INCOME CLASS  *
 
 
 _______________________________________________________________
 
 FILING STATUS=SINGLE
 
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1              3,392      $-120,546,341           $189,622         2,871
 $     1  -  5000     92,731       $245,378,913         $2,350,562        25,427
 $  5001 -  10000     74,265       $546,019,907        $18,163,758        43,155
 $ 10001 -  15000     54,440       $674,535,200        $39,659,497        46,831
 $ 15001 -  20000     43,300       $753,790,086        $59,232,898        42,443
 $ 20001 -  25000     32,976       $738,237,225        $67,938,825        33,914
 $ 25001 -  30000     24,718       $676,850,997        $67,789,964        25,896
 $ 30001 -  35000     18,299       $592,570,214        $62,208,255        19,341
 $ 35001 -  40000     13,252       $495,272,719        $56,609,733        14,238
 $ 40001 -  45000     10,210       $432,763,366        $53,663,579        11,107
 $ 45001 -  50000      7,228       $342,302,961        $45,501,342         7,845
 $ 50001 -  75000     15,440       $918,040,271       $138,865,739        16,985
 $ 75001 - 100000      4,039       $344,144,975        $60,297,356         4,519
 $100001 - 250000      3,427       $485,538,626        $98,869,331         3,872
 OVER $250,000           813       $561,805,943       $141,822,984           836
                     -------    ---------------    ---------------    ----------
       FS            398,530     $7,686,705,062       $913,163,445       299,280
 
 
 FILING STATUS=HEAD OF HOUSEHOLD
 
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1                309       $-13,123,510            $16,256           752
 $     1  -  5000      5,167        $15,606,074            $19,538        13,088
 $  5001 -  10000     10,474        $80,725,686           $120,181        26,692
 $ 10001 -  15000     12,764       $160,073,833           $665,194        32,997
 $ 15001 -  20000     13,618       $238,158,074         $3,525,320        35,984
 $ 20001 -  25000     11,727       $262,199,875         $8,017,689        30,956
 $ 25001 -  30000      8,324       $227,650,729        $10,455,254        21,944
 $ 30001 -  35000      6,231       $201,593,279        $12,057,415        15,581
 $ 35001 -  40000      4,485       $167,650,799        $11,604,718        11,021
 $ 40001 -  45000      3,531       $149,567,765        $11,521,609         8,472
 $ 45001 -  50000      2,603       $123,288,255        $10,580,995         6,174
 $ 50001 -  75000      5,054       $298,644,200        $31,390,840        11,918
 $ 75001 - 100000      1,175        $99,927,086        $14,140,595         2,877
 $100001 - 250000        852       $119,819,187        $21,668,546         2,138
 OVER $250,000           171       $110,576,924        $26,298,156           388
                     -------    ---------------    ---------------    ----------
       FS             86,485     $2,242,358,256       $162,082,306       220,982
1________________________________________________________________
 
 SUMMARY OF 2000 INCOME TAX RETURNS BY FILING STATUS
 *    BY FILING STATUS AND INCOME CLASS  *
 
 
 _______________________________________________________________
 
 FILING STATUS=MARRIED JOINT
 
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1              3,565      $-300,721,743         $1,041,432        11,694
 $     1  -  5000      3,817        $10,931,361            $37,148        11,164
 $  5001 -  10000      8,719        $68,504,433           $187,586        26,841
 $ 10001 -  15000     15,270       $193,845,254           $470,465        46,580
 $ 15001 -  20000     21,109       $371,101,292         $4,824,371        64,115
 $ 20001 -  25000     23,461       $528,325,512        $13,526,115        74,025
 $ 25001 -  30000     24,889       $685,267,440        $24,106,271        82,894
 $ 30001 -  35000     26,229       $853,306,892        $37,420,452        90,084
 $ 35001 -  40000     28,357     $1,064,234,566        $54,600,609        99,515
 $ 40001 -  45000     28,251     $1,200,230,024        $69,045,814       101,655
 $ 45001 -  50000     27,643     $1,313,102,265        $82,847,684       100,440
 $ 50001 -  75000    113,155     $6,950,948,009       $547,307,548       413,711
 $ 75001 - 100000     54,260     $4,647,358,869       $505,001,764       198,840
 $100001 - 250000     44,762     $6,201,984,959       $985,587,732       165,412
 OVER $250,000         8,219     $5,834,722,324     $1,583,073,050        30,455
                     -------    ---------------    ---------------    ----------
       FS            431,706    $29,623,141,457     $3,909,078,041     1,517,425
 
 
 FILING STATUS=MARRIED SEPARATE
 
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1                504       $-15,605,523            $30,210           605
 $     1  -  5000      1,047         $2,983,942            $22,274         1,081
 $  5001 -  10000      1,413        $10,578,477           $308,935         1,615
 $ 10001 -  15000      1,490        $18,609,354         $1,044,196         1,996
 $ 15001 -  20000      1,370        $24,027,635         $1,710,029         1,971
 $ 20001 -  25000      1,337        $30,110,365         $2,370,407         2,126
 $ 25001 -  30000      1,153        $31,567,195         $2,744,884         1,843
 $ 30001 -  35000        937        $30,263,383         $2,852,797         1,483
 $ 35001 -  40000        762        $28,503,470         $2,862,512         1,322
 $ 40001 -  45000        559        $23,718,586         $2,675,438           931
 $ 45001 -  50000        423        $20,031,733         $2,445,761           721
 $ 50001 -  75000        860        $51,005,549         $7,382,629         1,432
 $ 75001 - 100000        220        $18,699,406         $3,298,263           342
 $100001 - 250000        252        $36,416,158         $7,927,066           412
 OVER $250,000            95        $94,822,957        $26,768,609           176
                     -------    ---------------    ---------------    ----------
       FS             12,422       $405,732,687        $64,444,010        18,056
                     =======    ===============    ===============    ==========
                     929,143    $39,957,937,462     $5,048,767,802     2,055,743
1________________________________________________________________
 
 SUMMARY OF 2000 INCOME TAX RETURNS BY FILING STATUS
 *  AVERAGES BY FILING STATUS AND INCOME CLASS  *
 
 
 _______________________________________________________________
 
 FILING STATUS=SINGLE
 
                                        AVERAGE            AVERAGE     AVERAGE
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1              3,392           $-46,364             $1,724       1.06   
 $     1  -  5000     92,731             $2,646               $131       1.05   
 $  5001 -  10000     74,265             $7,352               $347       1.05   
 $ 10001 -  15000     54,440            $12,390               $809       1.06   
 $ 15001 -  20000     43,300            $17,409             $1,420       1.06   
 $ 20001 -  25000     32,976            $22,387             $2,087       1.06   
 $ 25001 -  30000     24,718            $27,383             $2,764       1.07   
 $ 30001 -  35000     18,299            $32,383             $3,418       1.07   
 $ 35001 -  40000     13,252            $37,373             $4,293       1.08   
 $ 40001 -  45000     10,210            $42,386             $5,277       1.09   
 $ 45001 -  50000      7,228            $47,358             $6,321       1.09   
 $ 50001 -  75000     15,440            $59,459             $9,017       1.11   
 $ 75001 - 100000      4,039            $85,205            $14,966       1.14   
 $100001 - 250000      3,427           $141,680            $28,943       1.15   
 OVER $250,000           813           $691,028           $175,090       1.08   
                     -------
       FS            398,530                                                    
 
 
 FILING STATUS=HEAD OF HOUSEHOLD
 
                                        AVERAGE            AVERAGE     AVERAGE
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1                309           $-48,248             $1,478       2.45   
 $     1  -  5000      5,167             $3,020               $154       2.54   
 $  5001 -  10000     10,474             $7,707               $209       2.55   
 $ 10001 -  15000     12,764            $12,541               $333       2.59   
 $ 15001 -  20000     13,618            $17,488               $520       2.64   
 $ 20001 -  25000     11,727            $22,359               $927       2.64   
 $ 25001 -  30000      8,324            $27,349             $1,452       2.64   
 $ 30001 -  35000      6,231            $32,353             $2,067       2.50   
 $ 35001 -  40000      4,485            $37,380             $2,683       2.46   
 $ 40001 -  45000      3,531            $42,358             $3,314       2.40   
 $ 45001 -  50000      2,603            $47,364             $4,098       2.37   
 $ 50001 -  75000      5,054            $59,091             $6,244       2.36   
 $ 75001 - 100000      1,175            $85,044            $12,076       2.45   
 $100001 - 250000        852           $140,633            $25,553       2.51   
 OVER $250,000           171           $646,649           $153,790       2.27   
                     -------
       FS             86,485                                                    
1________________________________________________________________
 
 SUMMARY OF 2000 INCOME TAX RETURNS BY FILING STATUS
 *  AVERAGES BY FILING STATUS AND INCOME CLASS  *
 
 
 _______________________________________________________________
 
 FILING STATUS=MARRIED JOINT
 
                                        AVERAGE            AVERAGE     AVERAGE
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1              3,565           $-87,267             $5,313       3.28   
 $     1  -  5000      3,817             $2,864               $307       2.94   
 $  5001 -  10000      8,719             $7,857               $552       3.09   
 $ 10001 -  15000     15,270            $12,695               $209       3.05   
 $ 15001 -  20000     21,109            $17,580               $474       3.04   
 $ 20001 -  25000     23,461            $22,519               $929       3.16   
 $ 25001 -  30000     24,889            $27,533             $1,324       3.33   
 $ 30001 -  35000     26,229            $32,533             $1,777       3.43   
 $ 35001 -  40000     28,357            $37,530             $2,234       3.51   
 $ 40001 -  45000     28,251            $42,485             $2,700       3.60   
 $ 45001 -  50000     27,643            $47,502             $3,192       3.63   
 $ 50001 -  75000    113,155            $61,429             $4,943       3.66   
 $ 75001 - 100000     54,260            $85,650             $9,342       3.66   
 $100001 - 250000     44,762           $138,555            $22,045       3.70   
 OVER $250,000         8,219           $709,907           $192,893       3.71   
                     -------
       FS            431,706                                                    
 
 
 FILING STATUS=MARRIED SEPARATE
 
                                        AVERAGE            AVERAGE     AVERAGE
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1                504           $-77,255             $1,511       1.23   
 $     1  -  5000      1,047             $2,850               $135       1.26   
 $  5001 -  10000      1,413             $7,487               $351       1.26   
 $ 10001 -  15000      1,490            $12,489               $837       1.40   
 $ 15001 -  20000      1,370            $17,538             $1,381       1.46   
 $ 20001 -  25000      1,337            $22,521             $1,927       1.60   
 $ 25001 -  30000      1,153            $27,378             $2,500       1.61   
 $ 30001 -  35000        937            $32,298             $3,128       1.58   
 $ 35001 -  40000        762            $37,406             $3,895       1.74   
 $ 40001 -  45000        559            $42,430             $4,795       1.67   
 $ 45001 -  50000        423            $47,356             $5,837       1.70   
 $ 50001 -  75000        860            $59,309             $8,584       1.67   
 $ 75001 - 100000        220            $84,997            $14,992       1.55   
 $100001 - 250000        252           $144,509            $31,457       1.63   
 OVER $250,000            95           $998,136           $284,772       1.85   
                     -------
       FS             12,422                                                    
                     =======
                     929,143                                                    
1________________________________________________________________
 
 SUMMARY OF 2000 INCOME TAX RETURNS BY FILING STATUS
 *    BY FILING STATUS AND INCOME CLASS  *
 
 
 _______________________________________________________________
 
 FILING STATUS=ALL
 
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1              7,770      $-449,997,117         $1,277,520        15,922
 $     1  -  5000    102,762       $274,900,290         $2,429,522        50,760
 $  5001 -  10000     94,871       $705,828,503        $18,780,460        98,303
 $ 10001 -  15000     83,964     $1,047,063,641        $41,839,352       128,404
 $ 15001 -  20000     79,397     $1,387,077,087        $69,292,618       144,513
 $ 20001 -  25000     69,501     $1,558,872,977        $91,853,036       141,021
 $ 25001 -  30000     59,084     $1,621,336,361       $105,096,373       132,577
 $ 30001 -  35000     51,696     $1,677,733,768       $114,538,919       126,489
 $ 35001 -  40000     46,856     $1,755,661,554       $125,677,572       126,096
 $ 40001 -  45000     42,551     $1,806,279,741       $136,906,440       122,165
 $ 45001 -  50000     37,897     $1,798,725,214       $141,375,782       115,180
 $ 50001 -  75000    134,509     $8,218,638,029       $724,946,756       444,046
 $ 75001 - 100000     59,694     $5,110,130,336       $582,737,978       206,578
 $100001 - 250000     49,293     $6,843,758,930     $1,114,052,675       171,834
 OVER $250,000         9,298     $6,601,928,148     $1,777,962,799        31,855
                     -------    ---------------    ---------------    ----------
       FS            929,143    $39,957,937,462     $5,048,767,802     2,055,743
                     =======    ===============    ===============    ==========
                     929,143    $39,957,937,462     $5,048,767,802     2,055,743
1________________________________________________________________
 
 SUMMARY OF 2000 INCOME TAX RETURNS BY FILING STATUS
 *  AVERAGES BY FILING STATUS AND INCOME CLASS  *
 
 
 _______________________________________________________________
 
 FILING STATUS=ALL
 
                                        AVERAGE            AVERAGE     AVERAGE
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1              7,770           $-69,018             $3,791       2.25   
 $     1  -  5000    102,762             $2,675               $132       1.50   
 $  5001 -  10000     94,871             $7,440               $347       1.60   
 $ 10001 -  15000     83,964            $12,470               $768       1.74   
 $ 15001 -  20000     79,397            $17,470             $1,157       1.90   
 $ 20001 -  25000     69,501            $22,430             $1,612       2.06   
 $ 25001 -  30000     59,084            $27,441             $2,060       2.26   
 $ 30001 -  35000     51,696            $32,454             $2,490       2.46   
 $ 35001 -  40000     46,856            $37,469             $2,944       2.70   
 $ 40001 -  45000     42,551            $42,450             $3,442       2.88   
 $ 45001 -  50000     37,897            $47,464             $3,910       3.04   
 $ 50001 -  75000    134,509            $61,101             $5,492       3.30   
 $ 75001 - 100000     59,694            $85,605             $9,798       3.46   
 $100001 - 250000     49,293           $138,838            $22,633       3.49   
 OVER $250,000         9,298           $710,037           $191,550       3.44   
                     -------
       FS            929,143                                                    
                     =======
                     929,143