Washington - Individual taxpayers reported earning almost $47 billion of tax-exempt interest in 1992 - 8.4% more than in 1991, according to the IRS' preliminary data from 1992 income tax returns.

The figures, which appear in the Internal Revenue Service's recently-released Statistics of Income Bulletin, Spring 1994, show that taxpayers reported $46.74 billion in tax-exempt interest for 1992, compared with $43.10 billion for 1991.

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