Pub. L. 94-455, tit. XXI, sec. 2123
HIGH INCOME TAXPAYER REPORT.
SEC. 2123. HIGH INCOME TAXPAYER REPORT. The Secretary of the Treasury shall publish annually information on the amount of tax paid by individual taxpayers with high total incomes. Total income for this purpose is to be calculated and set forth in three ways: 90 STAT. 1916 (1) by adding to adjusted gross income any items of tax preference excluded from, or deducted in arriving at, adjusted gross income, , . (2) by subtracting any investment expenses incurred in the production of such income to the extent of the investment income, and . . (3) by making both of the adjustments referred to in paragraphs (1) and (2). In any event these data are to include the number of such individuals with total income over $200,000 who owe no Federal income tax (after credits) and the deductions, exclusions or credits used by them to avoid tax.