yep, excellent Federal tax article .. two bits .. Oft-Cited 51 Percent Figure Is Temporary Spike Caused by Recession In 2007, before the economy turned down, the share of households with no federal income tax liability stood at 40 percent. and www.cbpp.org/images/cms/5-26-11tax-f2.jpg Misconceptions and Realities About Who Pays Taxes http://www.cbpp.org/cms/?fa=view&id=3505 another here coauthored by Chuck Marr Tax Rate for Richest 400 Taxpayers Plummeted in Recent Decades, Even as Their Pre-Tax Incomes Skyrocketed http://investorshub.advfn.com/boards/read_msg.aspx?message_id=74240181 thanks, lesgetrich