In 1924 and 1925, an income tax publicity provision took effect in the United States, allowing newspapers to print names, addresses, and income tax payments for tens of thousands of individuals and corporations; this collection includes the records of the New York Times and Chicago Tribune. Records were collected, deduplicated, and merged between years. For certain taxpayers, additional information is included. Census information are included, as well as links to records from other sources indicating income or wealth, such as Forbes lists and Treasury records from the Library of Congress. Demographic information includes age, sex, race, marital status, education, and occupation.