The survey descriptive portion of the study is presented in Chapter II, which provides detailed, side-by-side descriptions of the surveys along 14 broad dimensions. The empirical analysis is presented in Chapters III through VI. Chapter III describes the methodology, including the steps taken to generate comparable estimates across the surveys, the specification of a set of standardized tabulations, and the design of specialized tabulations addressing a range of specific survey design and definitional issues and exploring internal consistency within individual surveys. Chapter IV presents findings based on the standardized empirical comparisons. Chapter V provides the results of comparisons across survey design, definitional and methodological issues. Chapter VI presents findings with respect to income allocation, approximation and rounding. Chapter VII provides a synthesis of our findings, integrating the descriptive and empirical analyses. Appendix A contains an annotated bibliography of published and unpublished literature on income data while Appendix B provides references and links to questionnaires, data dictionaries, and documentation.