1<PRE> ___________________________________________________________
 
 SUMMARY OF 2002 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
 
 ALL                 389,808     $7,515,364,890       $763,408,542       308,949
 UNDER $1              5,665      $-133,760,294           $105,746         4,021
 $     1  -  5000     84,471       $224,024,872           $987,376        29,436
 $  5001 -  10000     71,815       $527,619,898         $9,441,021        45,150
 $ 10001 -  15000     53,205       $659,886,316        $24,022,886        46,983
 $ 15001 -  20000     42,536       $740,210,340        $42,929,869        42,711
 $ 20001 -  25000     32,511       $727,397,626        $54,054,450        33,821
 $ 25001 -  30000     24,584       $673,222,250        $58,006,963        26,052
 $ 30001 -  35000     18,340       $593,656,199        $55,099,088        19,356
 $ 35001 -  40000     13,946       $521,074,367        $51,788,267        14,968
 $ 40001 -  45000     10,522       $445,773,286        $48,626,685        11,330
 $ 45001 -  50000      8,039       $380,952,360        $45,156,512         8,717
 $ 50001 -  75000     16,549       $980,351,679       $135,075,823        18,007
 $ 75001 - 100000      4,104       $348,807,659        $56,768,072         4,535
 $100001 - 250000      2,905       $400,110,634        $77,848,548         3,206
 OVER $250,000           616       $426,037,698       $103,497,236           656
 
 
 FILING STATUS=HEAD OF HOUSEHOLD
 
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 ALL                  93,278     $2,436,914,735       $136,516,949       243,187
 UNDER $1                379       $-12,561,771            $17,713           933
 $     1  -  5000      5,245        $15,643,346            $15,543        13,460
 $  5001 -  10000     10,254        $78,961,324            $79,644        26,180
 $ 10001 -  15000     13,861       $173,678,384           $368,622        37,179
 $ 15001 -  20000     14,198       $248,631,634         $1,324,590        38,385
 $ 20001 -  25000     12,786       $286,267,860         $3,590,220        34,875
 $ 25001 -  30000      9,668       $264,591,190         $6,626,000        25,812
 $ 30001 -  35000      6,642       $214,857,498         $8,266,978        17,122
 $ 35001 -  40000      5,090       $190,174,639         $9,471,995        12,826
 $ 40001 -  45000      3,851       $163,347,142         $9,898,431         9,426
 $ 45001 -  50000      3,032       $143,649,927         $9,912,500         7,297
 $ 50001 -  75000      5,962       $352,328,997        $31,168,310        14,115
 $ 75001 - 100000      1,296       $110,178,039        $14,059,191         3,106
 $100001 - 250000        881       $121,290,032        $21,033,770         2,153
 OVER $250,000           133        $85,876,494        $20,683,442           318
 
 
 FILING STATUS=MARRIED JOINT
 
             NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS    RETURNS             INCOME                TAX    EXEMPTIONS
 
   ALL       453,454    $28,948,226,982     $3,170,080,239     1,587,884
1<PRE> ___________________________________________________________
 
 SUMMARY OF 2002 INCOME TAX RETURNS BY FILING STATUS
 *    BY FILING STATUS AND INCOME CLASS  *
 
 
 _______________________________________________________________
 
 FILING STATUS=MARRIED JOINT
 (continued)
 
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 UNDER $1              4,812      $-733,769,907           $757,103        15,724
 $     1  -  5000      4,754        $13,305,265           $101,354        13,897
 $  5001 -  10000      9,688        $75,206,034           $110,802        29,060
 $ 10001 -  15000     17,457       $221,007,347           $260,822        54,204
 $ 15001 -  20000     22,986       $403,913,344         $2,366,397        70,995
 $ 20001 -  25000     25,420       $572,095,559         $7,053,294        81,854
 $ 25001 -  30000     26,109       $718,650,368        $12,858,886        87,537
 $ 30001 -  35000     26,513       $862,131,124        $22,137,484        91,227
 $ 35001 -  40000     28,376     $1,064,845,490        $35,478,839        99,080
 $ 40001 -  45000     28,351     $1,204,834,501        $47,405,413       101,397
 $ 45001 -  50000     28,031     $1,331,664,924        $59,896,960       101,933
 $ 50001 -  75000    115,562     $7,119,443,567       $450,246,291       420,083
 $ 75001 - 100000     59,946     $5,142,990,223       $479,094,686       217,027
 $100001 - 250000     48,262     $6,623,955,528       $959,112,770       176,888
 OVER $250,000         7,187     $4,327,953,615     $1,093,199,138        26,978
 
 
 FILING STATUS=MARRIED SEPARATE
 
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 ALL                  12,782       $415,414,632        $58,399,413        18,193
 UNDER $1                536       $-11,657,463           $248,378           665
 $     1  -  5000      1,145         $3,030,851            $12,387         1,106
 $  5001 -  10000      1,472        $10,988,161           $208,877         1,578
 $ 10001 -  15000      1,403        $17,660,124           $686,786         1,864
 $ 15001 -  20000      1,342        $23,403,924         $1,199,487         1,959
 $ 20001 -  25000      1,378        $30,973,659         $1,937,843         2,109
 $ 25001 -  30000      1,199        $32,829,796         $2,409,839         1,886
 $ 30001 -  35000      1,017        $32,883,324         $2,498,577         1,692
 $ 35001 -  40000        764        $28,584,146         $2,487,501         1,278
 $ 40001 -  45000        551        $23,393,807         $2,321,750           895
 $ 45001 -  50000        439        $20,754,250         $2,269,113           719
 $ 50001 -  75000        934        $55,909,773         $7,247,538         1,521
 $ 75001 - 100000        278        $23,679,892         $3,879,118           422
 $100001 - 250000        234        $33,318,896         $6,894,980           361
 OVER $250,000            90        $89,661,492        $24,097,239           138
1________________________________________________________________
 
 SUMMARY OF 2002 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
 
 ALL                 389,808            $19,321             $2,833       1.07   
 UNDER $1              5,665           $-27,648               $867       1.04   
 $     1  -  5000     84,471             $2,652               $105       1.06   
 $  5001 -  10000     71,815             $7,347               $211       1.06   
 $ 10001 -  15000     53,205            $12,403               $528       1.07   
 $ 15001 -  20000     42,536            $17,402             $1,095       1.08   
 $ 20001 -  25000     32,511            $22,374             $1,703       1.08   
 $ 25001 -  30000     24,584            $27,385             $2,393       1.08   
 $ 30001 -  35000     18,340            $32,369             $3,030       1.07   
 $ 35001 -  40000     13,946            $37,364             $3,738       1.08   
 $ 40001 -  45000     10,522            $42,366             $4,648       1.08   
 $ 45001 -  50000      8,039            $47,388             $5,642       1.09   
 $ 50001 -  75000     16,549            $59,239             $8,192       1.09   
 $ 75001 - 100000      4,104            $84,992            $13,859       1.12   
 $100001 - 250000      2,905           $137,732            $26,863       1.13   
 OVER $250,000           616           $691,620           $168,288       1.10   
 
 
 FILING STATUS=HEAD OF HOUSEHOLD
 
                                        AVERAGE            AVERAGE     AVERAGE
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 ALL                  93,278            $26,138             $3,122       2.61   
 UNDER $1                379           $-37,723               $886       2.47   
 $     1  -  5000      5,245             $2,983                $89       2.57   
 $  5001 -  10000     10,254             $7,701               $167       2.55   
 $ 10001 -  15000     13,861            $12,530               $220       2.68   
 $ 15001 -  20000     14,198            $17,512               $380       2.70   
 $ 20001 -  25000     12,786            $22,389               $571       2.73   
 $ 25001 -  30000      9,668            $27,368             $1,003       2.67   
 $ 30001 -  35000      6,642            $32,348             $1,486       2.58   
 $ 35001 -  40000      5,090            $37,362             $2,048       2.52   
 $ 40001 -  45000      3,851            $42,417             $2,708       2.45   
 $ 45001 -  50000      3,032            $47,378             $3,341       2.41   
 $ 50001 -  75000      5,962            $59,096             $5,297       2.37   
 $ 75001 - 100000      1,296            $85,014            $10,916       2.40   
 $100001 - 250000        881           $137,673            $23,875       2.44   
 OVER $250,000           133           $645,688           $156,693       2.39   
1________________________________________________________________
 
 SUMMARY OF 2002 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
 
 ALL                 453,454            $63,857             $9,179       3.50   
 UNDER $1              4,812          $-156,554             $2,743       3.27   
 $     1  -  5000      4,754             $2,799               $614       2.93   
 $  5001 -  10000      9,688             $7,763               $332       3.00   
 $ 10001 -  15000     17,457            $12,660               $182       3.11   
 $ 15001 -  20000     22,986            $17,572               $275       3.09   
 $ 20001 -  25000     25,420            $22,506               $582       3.22   
 $ 25001 -  30000     26,109            $27,525               $882       3.35   
 $ 30001 -  35000     26,513            $32,517             $1,295       3.44   
 $ 35001 -  40000     28,376            $37,526             $1,725       3.49   
 $ 40001 -  45000     28,351            $42,497             $2,109       3.58   
 $ 45001 -  50000     28,031            $47,507             $2,513       3.64   
 $ 50001 -  75000    115,562            $61,607             $4,126       3.64   
 $ 75001 - 100000     59,946            $85,794             $8,061       3.62   
 $100001 - 250000     48,262           $137,250            $19,919       3.67   
 OVER $250,000         7,187           $602,192           $152,277       3.75   
 
 
 FILING STATUS=MARRIED SEPARATE
 
                                        AVERAGE            AVERAGE     AVERAGE
                     NO. OF          ADJ. GROSS            FEDERAL       NET
 AGICLASS            RETURNS             INCOME                TAX    EXEMPTIONS
 
 ALL                  12,782            $33,265             $6,026       1.49   
 UNDER $1                536           $-48,171            $10,349       1.25   
 $     1  -  5000      1,145             $2,647                $89       1.22   
 $  5001 -  10000      1,472             $7,465               $242       1.26   
 $ 10001 -  15000      1,403            $12,587               $631       1.37   
 $ 15001 -  20000      1,342            $17,440             $1,092       1.49   
 $ 20001 -  25000      1,378            $22,477             $1,600       1.54   
 $ 25001 -  30000      1,199            $27,381             $2,191       1.58   
 $ 30001 -  35000      1,017            $32,334             $2,658       1.67   
 $ 35001 -  40000        764            $37,414             $3,375       1.67   
 $ 40001 -  45000        551            $42,457             $4,340       1.62   
 $ 45001 -  50000        439            $47,276             $5,240       1.64   
 $ 50001 -  75000        934            $59,861             $7,861       1.63   
 $ 75001 - 100000        278            $85,179            $13,954       1.52   
 $100001 - 250000        234           $142,388            $29,466       1.56   
 OVER $250,000            90           $996,239           $267,747       1.53   
1________________________________________________________________
 
 SUMMARY OF 2002 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
 
 ALL                 949,322    $39,315,921,239     $4,128,405,143     2,158,213
 UNDER $1             11,392      $-891,749,435         $1,128,940        21,343
 $     1  -  5000     95,615       $256,004,334         $1,116,660        57,899
 $  5001 -  10000     93,229       $692,775,417         $9,840,344       101,968
 $ 10001 -  15000     85,926     $1,072,232,171        $25,339,116       140,230
 $ 15001 -  20000     81,062     $1,416,159,242        $47,820,343       154,050
 $ 20001 -  25000     72,095     $1,616,734,704        $66,635,807       152,659
 $ 25001 -  30000     61,560     $1,689,293,604        $79,901,688       141,287
 $ 30001 -  35000     52,512     $1,703,528,145        $88,002,127       129,397
 $ 35001 -  40000     48,176     $1,804,678,642        $99,226,602       128,152
 $ 40001 -  45000     43,275     $1,837,348,736       $108,252,279       123,048
 $ 45001 -  50000     39,541     $1,877,021,461       $117,235,085       118,666
 $ 50001 -  75000    139,007     $8,508,034,016       $623,737,962       453,726
 $ 75001 - 100000     65,624     $5,625,655,813       $553,801,067       225,090
 $100001 - 250000     52,282     $7,178,675,090     $1,064,890,068       182,608
 OVER $250,000         8,026     $4,929,529,299     $1,241,477,055        28,090
1________________________________________________________________
 
 SUMMARY OF 2002 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
 
 ALL                 949,322            $41,471             $6,178       2.55   
 UNDER $1             11,392           $-88,292             $2,554       2.22   
 $     1  -  5000     95,615             $2,677               $113       1.49   
 $  5001 -  10000     93,229             $7,431               $212       1.60   
 $ 10001 -  15000     85,926            $12,479               $510       1.83   
 $ 15001 -  20000     81,062            $17,470               $913       1.97   
 $ 20001 -  25000     72,095            $22,425             $1,297       2.15   
 $ 25001 -  30000     61,560            $27,441             $1,718       2.31   
 $ 30001 -  35000     52,512            $32,441             $2,106       2.47   
 $ 35001 -  40000     48,176            $37,460             $2,494       2.66   
 $ 40001 -  45000     43,275            $42,458             $2,916       2.85   
 $ 45001 -  50000     39,541            $47,470             $3,327       3.00   
 $ 50001 -  75000    139,007            $61,206             $4,710       3.27   
 $ 75001 - 100000     65,624            $85,726             $8,508       3.43   
 $100001 - 250000     52,282           $137,307            $20,414       3.50   
 OVER $250,000         8,026           $614,195           $154,875       3.51