Good times for some

The top 0.01 percent of Americans — fewer than 14,000 households — received 5.6 percent of adjusted gross income in 2012, accordingto new data from the IRS.

That was the biggest share of income concentrated at the very top of the distribution scale since 2007. Those in that group had a minimum income of $12.1 million.

An even more exclusive group — the top 0.001 percent — also had its best year since 2007. Their average tax rate was 17.6 percent, which is lower than the average rate for the top 10 percent of the U.S. population.