342                                                    13

 ,     (mutual funds),
   ,      
.       . ,
         ,  -
 -    .  ,  
       ,      -
    ,        
.         
  ,    ,    
 .       
       .

        (stock-bonus plans) 
      .    (
 )        (fiduciary) (,
).    ,     -
   .      (fiduciary
under a qualified plan), ..  ,    -
 ,      ,    .

   ,    ,   -
  (personal trust).       
(  )   ( ).     -
   .      
,     .    ,
        ,  -
   .

     ,   
      .     -
   ,     -
         .
    ,      
,   .

13.1.3       

          ,
         .   
      .    
       ,    
.        .

  

        , 
  ,  ,    -
  .      ,   
      3.   -
   ,       
.  ,       -
     ,    
 .        -
     .

     .   
(adjusted gross income)        -