Here, for 2008 (as reported by the IRS and calculated by Forbes) are the average effective individual income tax rates, as a percentage of adjusted gross income, for various income groups.

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The gross tax gap 71% comes from individual income taxes.

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For individual investors holding these stocks (or those of companies issuing special dividends), reported gross income for 2012 will rise.

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Individual taxpayers can only deduct these miscellaneous items to the extent they exceed 2% of their adjusted gross income.

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