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Full text of "Statistics of income"

BOSTON PUBLIC LIBRARY 



' C ^ 1 / ^1 :^ 



3 9999 06317 247 

— / / ^ 



£ .tORY 5^ 

OCGlOEHll COILEOE 

, MAY 5 1977 

LIBRARY 



STATISTICS 
OF INCOME 



1972 



CORPORATIOH 





[773 



^ZJ 



S 



^ 
^ 



Internal Revenue Service 

Publication 16 (3-77) 



Publication 16 (3-77) 



stock Number 048-004-01397-5 

Library of Congress Card No. 61-37568 



t 



Suggested citation 

Internal Revenue Service. 

Statistics of Income — 1972,Corporation Income Tax Returns 

U.S. Government Printing Office, Washington, D.C. 1977 



Statistics ot Income publications are tor sale by 
the Superintendent ol Documents. U.S. Government 
Printing Office, Wasfiington, D.C. 20402 



\ 



Other publications for sale 

Business Income Tax Returns, 1973 

Business Income Tax Returns. 1974, Preliminary 

Corporation Income Tax Returns, 1974, Preliminary 

Estate Tax Returns. 1972 (56 pp., $1.60) 

Fiduciary Income Tax Returns. 1970 (64 pp., $1.30) 

Foreign Income and Taxes Reported on Corporation Income Tax 

Returns, 1964, 1965. and 1966 (380 pp.. $4.45) 
Individual Income Tax Returns. 1973 (247 pp., $3.60) 
Individual Income Tax Returns, 1974, Preliminary (26 pp., 654) 
Personal Wealth Estimated from Estate Tax Returns, 1972 

(63 pp., $1.75) 
Zip Code Area Data, Individual Income Tax Returns, 1969 

(130 pp., $1.25) 



Publications in preparation 

Business Income Tax Returns. 1974 

Business Income Tax Returns. 1975, Preliminary 

Corporation Income Tax Returns, 1973 

Corporation Income Tax Returns, 1975, Preliminary 

Fiduciary Income Tax Returns, 1974 

Individual Income Tax Returns, 1974 

International Income and Taxes, Domestic International Sales 

Corporation Returns. 1972-1974 
International Income and Taxes, Foreign Tax Credit on Corporation 

Returns, 1968-1972 
International Income and Taxes. U. S. Corporation and Their 

Controlled Foreign Corporations. 1968 and 1972 
Private Foundations Exempt from Income Tax, 1974 
Sales of Capital Assets Reported on Individual Income Tax Returns, 

1973 
Small Area Data from Individual Income Tax Returns, 1972 
Individual Income Tax Returns, 1975, Preliminary 



STATISTICS 
OF INCOME 



1972 



CORPORATION 




For sale by the Superintendent of Documents, U.S. Government Printing omce, Washington, D.C. 20402 



Internal Revenue Service 



Anita 



Donald C. Alexander, Commissioner 

William E. Williams, Deputy Commissioner 

F. Alpern, Assistant Commissioner (Planning and Research) 



BOSTON PUBLIC UWABV 
GOVERNMENT DOCUMENTS OEPfcRTMk" 



PmAY 1 1 2000 I 





Statistics Division 

Vito Natrella, Director 

Howie Wilson, Assistant Director 

Bennett R. Moss, Chief, Planning and Review Staff 

Robert A. Wilson, Chief. Statistics of Income Branch 

John P. Hiniker, Chief. Projections and Special Studies Branch 

Fred Frishman, Chief. f\Aathematical Statistics Branch 

Thomas M. Durkin, Chief. Operations Branch 

This report was prepared in the Statistics of Income 

Branch by the Corporation Statistics Section under the 

direction of Joel R. Stubbs. 

The procedures for sampling, processing and reviewing 

the data were developed by other branches of the 

Statistics Division. The returns were sampled at the ten 

Service Centers located at: Covington. Kentucky; 

Philadelphia, Pennsylvania; Kansas City. Missouri; 

Andover, Massachusetts; Holtsville. New York: Chamblee. 

Georgia: Memphis. Tennessee: Austin, Texas; Fresno. 

California; and Ogden. Utah. 

The Data Center at Detroit. Michigan performed the 

statistical abstracting of the data and designed and 

conducted the computer processing. 





■^1: 



Letter 

of 

Transmittal 



Treasury Department, 

Office of Commissioner of Internal Revenue, 

Washington, D. C, November 29, 1976. 



Hon. William E. Simon, 
Secretary of the Treasury. 

Dear Mr. Secretary: 

As required by section 6108 of the Internal Revenue Code, 
we have prepared and are now sending you the complete report. 
Statistics of Income — 1972. Corporation Income Tax Returns. 
A sample of unaudited corporation income tax returns with 
accounting periods ended July 1972 through June 1973 served 
as a basis of the estimates in this report. 

The report presents statistics on receipts, deductions, net 
income, income tax liability, tax credits, and distributions to 
stockholders, as well as on assets and liabilities. Statistics are 
also presented on the corporate tax base and on book net in- 
come. The major classifications of the data are industry and size 
groupings based on total assets and business receipts. Cate- 
gories of tax returns are also provided. These include returns with 
net income, consolidated returns, returns of members of con- 
trolled groups, returns of Small Business Corporations electing 
to be taxed through their stockholders, and returns of Domestic 
International Sales Corporations (DISCs). 

Additional information about DISCs and the foreign tax 
credit, as well as on Controlled Foreign Corporations will be 
published separately. 



Commissioner of Internal Revenue. 



iii 



Contents 



Guide to tables, V 

Section 1 

Corporation Income Tax Returns, 

1972, 1 

Return Coverage, 1 
Activities Covered, 1 
Time Period Covered,! 
Summary of Corporate Activity,! 
Depreciation Under Class Life Asset 

Depreciation Range (CLADR) and Class 

Life (CLS) Systems, 5 
Changes in Law: 

Domestic International Sales 
Corporations (DISC), 6 

Work Incentive (WIN) Credit, 8 

Section 2* 
Tables for 1972, 9 

Section 3 

Explanation of Terms, 157 

Section 4 

Description of the Sample and Limita- 
tions of the Data, 179 

Section 5* 

Historical Summary, 1963-1972,183 

Historical Comparability of Terms, 183 
Historical Tables, 187 

Section 6 

Forms and Instructions, 1972, 199 

Section 7 
Index, 245 



*See changes to tables, page vi 



iv 



Guide 

to 

Tables 



Industry Measurement 

Minor industry; receipts, net income, total 

assets, and related items (Table 1), 10 
Major industry, by tax preference status; 

tax preference items (Table 17), 115 
Major industry; balance sheets and income 

statements (Tables 2, 3), 16.24 
Major industry; investment credit items 

(Table 21), 134 
Major industry; tax items (Table 9), 76 
Major industry and size of total assets; 

selected balance sheet and income 

statement items (Table 6), 36 
Major industry, selected depreciation 

items (Table 22), 138 
Industrial division and size of business 

receipts: selected balance sheet and 

income statement items (Table 7), 69 
Industrial division and size of total assets; 

work incentive credit items (Table 20), 133 

Size Distributions 

Business receipts (Table 7), 69 
Income taxed at normal tax and surtax 

rates or size of deficit (Table 10), 90 
Tax after credits (Table 11, 14), 95,107 
Total assets (Tables 4-6, 18, 20, 23, 25, 27), 

32-36,124,133,139,142,148 
Total items of tax preference (Table 19), 126 

Returns with Net Income 

By accounting period; net income, tax, and 

taxpayment items (Table 12), 103 
By major industry; balance sheets and 

Income statements (Table 3), 24 
By major industry; tax items (Table 9), 76 
By size of income taxed at normal tax and 

surtax rates; income subject to tax 

and related items (Table 10), 90 
By size of tax after credits; estimated tax 

payments and tax computation items 

(Table 11), 95 
By size of total assets; balance sheets and 

income statements (Table 5), 34 



Returns with Book Net Income or 
Deficit 

By major industry (Table 8), 74 

Accounting Periods 

By tax status; net income, tax, credits, and 

related items (Table 13), 105 
Net income, tax, and taxpayment items 

(Table 12), 103 

Tax Computation Items 

By accounting period (Tables 12, 13), 103, 
105 

By major industry (Table 9), 76 

By size of income taxed at normal tax and 
surtax rates or size of deficit; alternative 
and regular tax (Table 10), 90 

By size of normal tax, surtax, and alterna- 
tive tax after credits (Tables 11, 14), 95, 
107 

Tax Preference Items 

By size of total assets (Table 18), 124 
By tax preference status and major 

industry (Table 17), 115 
By tax preference status and size of total 

items of tax preference (Table 19), 126 

Investment Credit Items 

By major industry (Table 21), 134 
By size of normal tax, surtax, and alterna- 
tive tax after credits (Table 11), 95 

Work Incentive Credit Items 

By industrial division and size of total 
assets (Table 20), 133 

Taxpayments 

By major industry (Table 9), 76 

By accounting period (Tables 12, 13), 103, 

105 
By size of tax after credits (Tables 11, 14), 

95,107 



Small Business Corporation Returns, 
Form 1120S 

By industrial division and size of total 
assets; selected balance sheet and 
income statement items (Table 25), 142 

By major industry; selected items (Table 9), 

76 

By major industry; selected Investment 
credit items (Table 21), 134 

Domestic International Sales 
Corporations, Form 1120-DISC 

By selected minor industries; balance sheet 
and income statement items (Table 
24), 140 

By major industry, net income or deficit 
(Table 9), 76 

Depreciation 

By major industry and size of total assets; 
selected depreciation items (Tables 22, 
23), 138,139 

Consolidated Returns 

By industrial division (Table 26), 147 
By total assets (Table 27), 148 

Members of Controlled Groups 

By major industry; by type of controlled 
group relationship (Table 28), 150 

Foreign Corporations with U.S. 
Business Operations, Form 1120-F 

By industrial division; income statement 
and tax items (Table 15), 112 

Domestic Corporations owned by a 
Foreign Entity 

By selected industrial division; balance 
sheets and income statement items 
Table (16), 113 

Historical Statistics 

1963-1972 (Tables 29-33), 187-195 



Change Sheet 



CHAHOES TO SIAIISriCS FOB ACTIVE CORPORATIONS, 1972 



The atatlBtlcs for corporations have been revlced since the printing of the tables for this publication. Major changes to returns with total assets of $250,000,000 or more are 
shown below. Changes of lesser significance will be incorporated in the statistics published in the Supplemental. Report, Statistics of Income — 1968-1972, Foreign Tax Credit on 
Corporation Returns. Table A Gummarizes the overall effect of these changes. 



[All figures are estimates based on samples — money amounts are in thousands of dollars] 



, Sunnary 



As shown in 

tables 



As shown in 

tables 



TOTAL ACTIVE CORPCRATION RETURNS 



Total receipts 

Dividends received froB foreign corporations 

Other receipts 

Total receipts less total deductions 

Constructive taxable income from related foreign 

corporations 

Foreign dividend income resulting from foreign taxes 

deemed paid 



2,171,209,849 

i, 609, 805 

28,082,272 

99,i78,258 

1,957,903 

1,857,128 



2,171,157,168 
4,566,750 
28,072,646 
99,425,577 

2,010,584 

1,909,809 



RETURNS WITH NET INCCME 

Total receipts 

Dividends received from foreign corporations 

Other receipts 

Total receipts less total deductions 

Constructive taxable income from related foreign 
corporations 



1,895,095,856 
4,540,345 

23,059,462 
115,103,380 



1,895,043,175 
4,497,290 

23,049,836 

115,054,079 

1,990,224 



Tables B and C below show the amounts to be added to or subtracted from specific items. Comparable changes should also be made to the following classifications when they are 
included in the tables: 



Returns with net income 
Returns other than Forms 



112QS end 1120-DlEC 



Returns with total assets $250,000,000 or n»re 
Returns with accounting period ended December 1972 



Industry Classification 



Table 
number 



A, B, 
C, D, 

3, 4, 
5. 6, 

'. 9, 
12, 17, 
28, 30, 
31, 32, 
and 33 



26, 27 



TOTAL ACTIVE CORPORATION RETURNS 

Total receipts 

On returns of members of controlled groups 

On returns of members of controlled groups allocating one surtax exemption 

under section 1561 

On returns of members of controlled groups electing to use multiple surtax 
exemptions under sections 1562 and 1564 

On returns of members of parent-subsidiary groups 

On returns with tax preference items 

On returns classified by size of business receipts: 

$500,000,000 under $1,000,000,000 

$1,000,000,000 or more 



Dividends received from foreign corporations 

Other receipts 

Total receipts less total deductions 

Constructive taxable income from related foreign corporations.... 
Foreign dividend income resulting from foreign taxes deemed paid. 

CONSOLIDATED REPHRNS 

Total receipts 

Dividends received from foreign corporations 

Other receipts 

Total receipts less total deductions 

Constructive taxable income from related foreign corporations.... 



Total 

active 

corporation 

returns 



-52,681 
-52,681 



6,405 

-52,681 
-59,086 



2,411 
-55,092 

-43,055 
-9,626 

-52,681 
52,681 
52,681 



-59,086 

-49,460 

-9,626 

-59,086 

59,086 



Manufacturing 



-60,354 
-60,354 



-60,354 
-60,354 

1,143 
-61,497 

-49,460 

-10,894 

-60,354 

60,354 

60,354 



-60,354 
-49,460 
-10,894 
-60,354 

60,354 



Chemicals 

and allied 

products 



1,143 
1,143 



1,143 
1,143 



1,143 
1,143 
-1,143 
-1,143 



Motor 

vehicles 

and 

equipment 



-61,497 
-61,497 



-61,497 
-61,497 



-49,460 

-12,037 

-61,497 

61,497 

61,497 



Wholesale 

and 

retail 

trade 



Retail 
trade 



General 
merchandise 

stores 



6,405 
6,405 



6,405 
6,405 



6,405 
6,405 

6,405 
-6,405 
-6,405 



Finance, 

insurance. 

and real 

estate 



Credit 

agencies 

other than 

banks 



Business 

credit 
agenc ies 



1,268 
1,268 



1,268 



1,268 
1,268 



1,268 

1,268 

-1,268 

-1,268 



1,268 

1,268 
1,268 

-1,268 



Table C. - Total Receipts, by Various Size and Other Classifications 



Table 
number 



Classification or item 



Total 
number 



Classification or item 



Returns with normal tax, surtax, and alternative tax before 

credits, total 

With normal tax, surtax, and alternative tax after credits 

total 

Size of normal tax, surtax, and alternative tax after 
credits: 

$1,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$100,000,000 or more 

Without normal tax, surtax, and alternative tax after 

credits 

With additional tax for tax preferences, total 

With normal tax, surtax, and alternative lax before 
credits 

Returns with estimated tax payments 

With normal tax, surtax, and alternative tax before 

credits, total 

With normal tax, surtax, and alternative tax after 

credits, total 

Size of normal tax, siirtax, and alternative tax after 
credits: 

$1,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

Without normal tax, .surtax, and alternative tax after 
cred i ts 

Returns without estijnated tax payments 

With normal tax, surtax, and alternative tax before 

credits, total 

With normal tax, surtax, and alternative tax after 

credits, total 

Size of normal tax, surtax, and alternative tax after 
credits; 
$100,000,000 or more 



-52,681 

-5'-', 086 

1,268 

1,143 

-61,497 

6,405 
1,268 

1,268 

8,816 

8,816 
2,411 

1,268 
1,143 

6,405 
-61,497 

-61,497 

-61,497 



Returns with overpayment or with equal tax and payments, 
total 

With income tax after credits, total 

Size of income tax after credits; 

$1,000,000 under $10,000,000 

$10,000,000 under $50,000,000 

$100,000, 000 or more 

Without income tax after credits 

Returns showing refunds of estimated tax, total 

With refunds not equal to 1971 overpayments claimed as a 
credit plus 1972 estimated tax payments, total 

Without income tax after credits 

Returns with tax preference items, total 

Size of total items of tax preference: 

$1,000,000 under $5,000,000 

$10,000,000 or more 

With normal tax, surtax, and alternative tax before 
foreign tax. Investment, and work incentive credits, 
total 

Size of total items of tax preference: 

$1,000,000 under $5,000,000 

$10,000,000 or more 



-52,681 
-59,086 



1,268 

1,143 

-61,497 



6,405 

6,405 
6,405 

-59,086 

1,143 
-60,229 

-59,086 



1,143 
-60,229 



vi 



Section 1 



Corporation 
Income Tax 
Returns, 
1972 



Return Coverage 



This report presents statistical estimates 
derived from a stratified sample of un- 
audited corporation income tax returns 
filed for the 1972 income year, defined to 
include accounting periods ended July 1972 
through June 1973. Approximately 1,813,000 
returns of active corporations (including 
about 288,000 filed by Small Business Cor- 
porations electing to be taxed through their 
stockholders and about 2,800 filed by 
Domestic International Sales Corporations) 
were filed for this period. Active corpora- 
tion returns provided the basis of all finan- 
cial statistics presented in this report. 

Specifically excluded from the estimates 
are financial data from returns of: 

(1) inactive corporations, defined as 
those with no income or deductions, 

(2) foreign corporations where such 
data were for income not effectively con- 
nected with a trade or business within the 
United States, 

(3) farmers' cooperatives exempt from 
income tax under Code section 521, and 

(4) non-profit organizations (educa- 
tional, charitable, and similar organizations) 
exempt from income tax under Code sec- 
tion 501. 

Regardless of the amount of their income, 
the Internal Revenue Code required all cor- 
porations to file returns. This included all 
domestic corporations unless expressly ex- 
empt and all foreign corporations that had 
income subject to U.S. tax and that did not 
have sufficient taxes withheld at the source 
of the income to fully satisfy the tax liability. 

In addition to legally defined corpora- 
tions, the Internal Revenue Code required 
the following types of organizations to file 
as corporations: 

Joint-stock companies 
Insurance companies 
Unincorporated associations 

Business trusts 

Savings and loan associations 

Certain partnerships 

Mutual savings banks 

Cooperative banks 

These organizations, though not legally or- 
ganized as corporations, possessed the 
characteristics typical of the corporate form 
such as continuity of life, centralization of 
management apart from ownership, limited 
tax liability of owners, and transferability of 
shares of capital ownership; and, conse- 
quently, they were required to file corpora- 
tion income tax returns. 



Activities Covered 

The estimates in this report cover corpo- 
rate business activities in the United States 
as reported on returns of domestic and cer- 
tain foreign corporations. Some foreign ac- 
tivities, however, were included. Dividends 
remitted from foreign subsidiaries of do- 
mestic corporations and, to a limited extent, 
undistributed earnings of foreign subsidi- 
aries were included. The estimates also 
include data on income earned by domestic 
corporations through foreign branches. 

The term "domestic corporations" refers 
to companies incorporated in the United 
States, but does not necessarily imply do- 
mestic activity. For instance, a business 
may have been incorporated in the United 
States, had its principal office here, and 
yet conducted all of its business abroad 
through foreign branches. The effect of 
foreign activity on the statistics may vary. 
Some industries may have higher inci- 
dences of foreign activity than others and 
foreign income would be reflected in their 
statistics to a greater extent. Also, foreign 
activity may occur more frequently among 
corporations of a given size than among 
others. 

For foreign corporations organized 
abroad but engaged in trade or business 
in the United States, only income that was 
considered "effectively connected" with the 
conduct of the trade or business in the 
United States was included in the statistics. 
Other foreign corporations, organized 
abroad and not engaged in trade or busi- 
ness in the United States, were liable for 
tax only on investment income from U. S. 
sources. The returns for these foreign cor- 
porations, however, were not included in 
the estimates. 



Time Period Covered 

The estimates in this report are based 
on data from both returns with accounting 
periods that coincided with calendar year 
1972 and returns with accounting periods 
that were for a noncalendar year. The non- 
calendar years represented in the 1972 
statistics ended during the span of months 
July 1972 through June 1973. This span, in 
effect, defines the income year in such a 
way that the noncalendar year accounting 
periods are centered at the calendar year. 



The 12 accounting periods covered by 
the 1972 report are presented in chart 1. 
This chart shows a span of 23 months 
between the first-included accounting pe- 
riod beginning in August 1971 (and ending 
in July 1972), and the last included period 
beginning in July 1972 (and ending in June 
1973). This report, therefore, shows income 
received or expenses incurred in any or all 
of the 23 months from August 1971 through 
June 1973. On the other hand, end-of-year 
balance sheet amounts such as for total 
assets and inventories show the position of 
some corporations in December 1972 and 
of others as early as July 1972 or as late 
as June 1973. (Net income and total assets 
reported on returns for each of the 12 
accounting periods are presented in table 
A.) 

Corporations were required by law to file 
returns for the accounting period custo- 
marily used in keeping their books. Less 
than half of the returns were filed for the 
calendar year, but these included returns 
of most of the larger corporations. Just over 
80 percent of total assets and nearly 72 and 
59 percent of net income (less deficit) and 
total receipts respectively were reported on 
calendar year returns. See table A and 
charts 1 and 2. 

The total number of active corporations 
included, in addition to returns with ac- 
counting periods that spanned 12 months, 
returns with accounting periods that 
spanned less than 12 months. Such returns 
are referred to as part-year returns and 
were filed, for the most part, by continuing 
corporations changing their accounting pe- 
riods, new corporations in existence less 
than 12 months, merging corporations, and 
liquidating corporations. 



Summary of Corporate 
Activity 

The statistics for 1972 reflect major 
changes in tax law brought about by the 
Revenue Act of 1971. These changes in- 
cluded the establishment of the Domestic 
International Sales Corporation or DISC, a 
new type of corporation designed specifi- 
cally to encourage the export of U. S. 
goods and services. The 1971 Act also 



Corporation Returns/1972 



Number of returns and net income, by accounting periodsi^^ 


^1 


1 


1 










1 
Accounting 
periods 


Aug. -July 

Sept.-Aug. 

Oct.-Sept. 

Nov.-Oct. 

Dec.-Nov. 

Jan. -Dec. 

Feb. -Jan. 

Mar.-Feb. 

Apr.-Wlar. 

May-Apr, 

June-May 

July-June 


, 3.8 

■ 1.2 

1 4.0 

■ 1.7 

8.2 

■ 4.7 

■ 3.0 

_j3.1 
ll.8 

A- 


Percent distribution 

Returns and 
net income 
{less deficit) 

Returns 


























1 1 1 1 1 




















3- 
























Calendar year returns 










3.6 

■ 4.0 

' 3.3 

11.4 

_PB7.7 

■ 3.0 

■ 4.2 
11.7 

3 4.1 

^113 
^57 


Net income 
{less deficit) 


71.3 












































1 1 1 1 1 






















H J FMAMJ JASOIMDJFMAMJJASONDJFMAMJJASOND 
■ 1971 1 1972 1 1973 
^^^^ Calendar Year 


1 


/includes part-year returns. 


^^^ 


H 


i 



Chart 2 

Total 

receipts, by 
accounting 
periods^ 



The accounting years 
in this report ended 
from July 1972 
to June 1973 - 
but nnost of the 
receipts were 
attributed to calendar 
year 1972. 



^Includes part-year returns. 



Total receipts 
Billions of dollars 



2,&UU 




Calendar year 




2,000 










^ 


^ — ' 




1 — '■- 


1 




1 


n 




1,500 

1,000 

500 


■ 

m 


















1—^= 


1 




1 


1 




1 


1 





A S N D 


JFMAMJJASOND 


J 


F M A IVl J 




1971 


1972 


1973 




Corporation Returns/1972 3 

Table A.— Active Corporation Returns: Number of Returns, Total Receipts, Net Income. Income Tax, and Total Assets, by Accounting Period. 1972 

lAII figures are estimates based on samples — numbers ot returns are in thousands, money amounts are in millions of dollarsi 



Accountins period ended' 


Number 

of 
returns 


Total 
receipts 


Net 
income 
Hess 
delicit) 


Income 
tai 


Total 
assete 




ID 


12) 


13) 


(4) 


(5) 




1,813 

762 

1.051 

68 
73 
148 
84 

56 

65 
60 

140 
76 
75 

204 


2,171,210 

1.286.094 

885,115 

50,445 
51,375 
117,616 
79,064 
40,100 

106,282 
55,400 

111.086 
52.995 
55.230 

165.522 


96.761 

68.968 

27.793 

1.173 
1.600 
3.539 
2.937 
1.720 

3.842 
1.367 
2.907 
1.673 
1.475 
5.559 


42.890 

30.741 

12.149 

591 

724 

1.609 

1.126 

680 

1.511 
650 

1.319 
699 
715 

2.526 


3,256.831 


December 1972 


2.613.105 
643.727 




38.293 


August 1972 
September 1972 
October 1972 
November 1972 

lanoaiy 1973 
February 1973 
Maicti 1973 
April 1973 

May 1973 

June 19/3 


36.221 
90.883 
78.265 
41,204 

65.759 
32.966 
68.019 
37.904 
35.612 
118.600 







'Includes part year letums 

NOTE: Detail may not add to totals because of rounding 



Table B. 



-Corporation Returns: Number of Returns, Receipts. Deductions. Net Income or Deficit. Income Subject to Tax. Income Tax, Tax Credits, 

and Distributions to Stockholders. 1971 and 1972 



I All tiftures are estimates based on samples numbers of returns are in thousands, money amounts are in millions ot dollarsi 





197V 


1972 


Increase or 
decrease {-)-' 




Number or 
amount 


Percent 




111 


121 


(3) 


(41 


Number of returns, total „ 


1804 


1887 


83 


46 




1,733 

1,064 

669 


1813 

1.140 

673 


80 
76 
4 


46 


With net income 
Without net income 


71 
0.6 




71 


74 


3 


42 




788 

5 

751 

1.906,008 


838 

6 

772 

2.171.210 


50 

1 

21 

265.202 


63 




20 




28 


Total receipts 


13 9 


Business receipts 
Other receipts 


1.763.760 
142.248 


2.007.329 
163.881 


243.569 
21.633 


13 8 
15 2 


Total deductions 


1.824.063 


2,071.732 


247,669 


13 6 


Cost ol sales and operations 
Other deductions 


1.241.282 
582.782 


1,412.501 
659.231 


171.219 
76,449 


138 
13 1 


Total receipts less total deductions 


81.945 


99.478 


17,533 


214 


Net income {less delicitl 


79.700 


96.761 


17.061 


214 




96.688 
16.988 

83.165 

37.510 


112.798 
16.038 

95.063 

42.890 


16.110 
-950 

11898 

5.380 


16 7 


Deficit 


-5 6 




14 3 


Income tai. total 


14 3 


Normal tan, surtax and alternative tax 

Tai from recomputing prior year investment credit 

Additional tax lor tax pieterences 


37,143 
88 
279 


42.467 
108 
316 


5,324 
20 
37 


14 3 
22 7 
13 3 


Foreign tax credit 
Investment credit 
Work incentive credit 


5.656 
1.634 
(») 


6.316 

3.025 

2 


660 
1.391 

CI 


117 
851 

I'l 


Income tax attei foreign tax, investment, and work incentive credits 


'30.220 


33.548 


3,328 


110 


Distributions to stockholders except in own stock 


32.593 


36.040 


3447 


10 6 



'For 1971, excludes 208 Domestic International Sales Corporations with accounting periods ended January to June 1972 and with total receipts ol $535,035,000 and net income (less deficit) of $29,054,000 

-Based on unrounded frequencies and amounts 

'The work incentive credit was only applicable to corporations with taxable years beginning after December 31, 1971 

'Amount and percent cl increase were not computed 

NOTE Detail may not add to totals because ot rounding 



introduced the work incentive or WIN 
credit. This credit against tax was designed 
to encourage employers to set up job- 
training programs for welfare recipients. 

In addition, the Act included the Class 
Life Asset Depreciation Range (CLADR) 
system as an elective means of computing 
the depreciation claimed for tax purposes. 
This system and the statistics on it are 



discussed below. To the extent that corpo- 
rations availed themselves of the CLADR 
system, their depreciation deductions were 
increased for 1971 and 1972 and, corre- 
spondingly, their tax net income and tax 
were reduced. 

Additional information about DISCS is 
provided below. Data for the 2,800 DISC 
returns for 1972 are reflected in the tables 



throughout this report with separate statis- 
tics for them presented in fables E and 24. 
These statistics include the income ($1.6 
billion) which was taxed through parent 
corporations, either currently or on a de- 
ferred basis. Statistics on the WIN credit 
are also presented throughout this report. 
They show that the credit amounted to 
about $2 million for 1972, the first full year 



Corporation Returns/1972 



Chart 3 

Returns with 
net income 

Corporate 
net income 
before tax and 
income tax/ 
1968-1972 



Billions of dollars 



Net 
Income 



\> 



Income taxi/ Before credits 
After credits 



•1/Before and after investment and foreign tax 
credits and for 1972, work incentive credit. 




of Its existence. Table 20 show/s that there 
were 7,000 employees covered under the 
program. 



Statistics for 1972 indicate an overall 
increase in corporate profits before tax 
over 1971. Table B and chart 3 show that 



net Income increased over 16 percent from 
$97 billion for 1971 to nearly $113 billion 
for 1972, while receipts for 1972 as re- 



Table C— Active Corporation Returns: Number of Returns. Total Assets, Total Receipts, Net Income, and Income Tax, by Size of Total Assets, 1971 

and 1972 

jAII figures are estimates based on samples — numbers of returns are in thousands, money amounts are in millions of dollarsi 





Tear and size ol total assets 


Number 

ot 
returns 


Total 
assets 


Total 
receipts 


Net 
income 
(less 
deficit) 


Income 
tai 




ID 


(2) 


(3) 


141 


15) 


1971 












Total 


1.7333 

50 7 

958 1 


2.889,221 
33,326 


1.906,008 
11,340 
93,601 


79,;oo 

269 
373 


37.510 




216 


SI under SIOO.OOO 


390 


SIOOOOO under S2S0.00O 


340 1 


54,497 


110,519 


2,297 


810 


$250000 under JWOOOO 


175 7 


61,555 


116,017 


2,670 


1.018 


$500 000 under $1,000,000 


986 


68,472 


128,707 


2,887 


1.315 


$1,000,000 under $5,000,000 


786 


157.596 


242,766 


6,743 


3.561 


$5,000,000 under $10,000,000 


11,9 


84.034 


73.794 


2.611 


1.436 


$10,000,000 under $25,000,000 


104 


161.476 


97.160 


3,303 


1.883 


$25,000,000 under $50,000,000 


41 


142,897 


75,935 


3,169 


1.567 


$50,000,000 under $100,000,000 


23 


157,081 


77,927 


3,311 


1.586 


$100,000,000 under $250,000,000 


16 


238,988 


121,094 


5,796 


2.677 


$250,000,000 or more 


1 3 


1.729,300 


757,147 


46.272 


21,050 


1972 












lolal 


1.812,8 


3.256.831 


2,171.210 


96,761 


42,890 


Zero assets 


54 2 


- 


13,436 


287 


245 


$1 under $100,000 


993 8 


34,096 


100,50? 


777 


440 


$100000 under $250,000 


353 6 


56,650 


116,304 


2,761 


824 


$250,000 under $500,000 


185 3 


65.026 


129,511 


3,237 


1.145 


$500,000 under $1 000,000 


1056 


73,32; 


142,646 


3,670 


1,543 


$1,000,000 under $5,000,000 


852 

13,3 
110 


172,692 

93,5?2 
173,469 


282.053 

94,588 
108,665 


8.313 

3,415 

4,522 


4.056 


$5,000,000 under $10,000,000 ... . 


1,712 


$10,000000 under $25,000,000 


2,148 


$25,000,000 under $50,000,000 


46 


161,846 


91,025 


3,855 


1,811 


$50,000,000 under $100 000 000 


24 


173,604 


89,800 


4,355 


1,812 


$100,000,000 under $250,000,000 


17 


271,781 


142,467 


7,501 


3,138 


$250 000,000 or more . , , 


14 


1,980,767 


860,207 


54,069 


24,016 







NOT£ Detail may not add to totals because of rounding 



Corporation Returns/1972 



ported on the tax return totaled $2 trillion 
for the first time. Associated with the in- 
crease in income reported on returns with 
net Income, table B also shows that the 
deficit reported on returns without net 
income declined slightly from nearly $17 
billion to just over $16 billion for 1972. 

The increase in corporate net income 
(less deficit) for 1972 was accompanied by 
a 14 percent increase in income tax before 
credits to $42.5 billion, and an 11 percent 
increase In tax after credits. Tax after 
credits which totaled $33.5 billion includes 
the additional tax for tax preferences, the 
so-called "minimum tax." This tax, intro- 
duced by the Tax Reform Act of 1969, 
amounted to $316 million for 1972, com- 
pared to $279 million the year before. 

The sum of the three credits against 
income tax, foreign tax credit, Investment 
credit, and work Incentive credit, exceeded 
$9 billion for 1972. As previously indicated, 
tlie work incentive credit was new be- 
ginning with 1972 and accounted for only 
a small fraction of total credits, while the 
foreign fax credit and Investment credit, 
each up sharply, amounted to more than $6 
billion and $3 billion, respectively. The for- 
eign tax credit of more than $6 billion rep- 
resented an increase of nearly 12 percent 
over 1971. This Increase was related to the 
Increase In foreign dividends received by 
domestic corporations during the 1972 tax 
year. The investment credit, which amount- 
ed to over $3 billion, increased by more 
than 85 percent over 1971. This increase 
was associated with the reinstatement, un- 



der the Revenue Act of 1971, of the invest- 
ment credit beginning with 1971. 

Table C provides an additional com- 
parison between 1971 and 1972 for key 
benchmarks by size of total assets. Table 
D, for 1972 only, shows these same bench- 
marks and compares the extent to which 
the data were reported on consolidated 
returns (which Include both parent and 
subsidiaries), and on nonconsolidated re- 
turns. 



Depreciation Under Class Life 
Asset Depreciation Range 
(CLADR) and Class Life 
(CLS) Systems 

Tables 22 and 23 present the first statis- 
tics on use of the Class Life Asset Depre- 
ciation Range (CLADR) system and Its com- 
panion, the guideline Class Life System 
(CLS). The CLADR system under the Reve- 
nue Act of 1971 was an outgrowth of the 
ADR (Asset Depreciation Range) system 
introduced by the Treasury Department in 
June 1971, as well as the earlier Deprecia- 
tion Guideline system first contained in 
Revenue Procedure 62-21 issued by the 
Treasury in 1962. The CLADR and CLS sys- 
tems both combined and replaced the 1962 
procedure. Use of these systems increased 
depreciation deductions over what they 
otherwise would have been. 



All of these systems including the 1962 
Guidelines had in common the grouping of 
assets, regardless of type, according to 
the broadly-defined industrial activity in 
which the assets were used, with each 
grouping given a depreciation "class life." 
Assets which cut across industry lines, 
such as buildings, also had lives associated 
with them. In the overall, each system pro- 
vided for generally shorter than average 
lives and each was elective as an alterna- 
tive to depreciating assets, item by Item, 
based chiefly on the corporation's own ex- 
perience. Beyond this point though, each 
system differed substantially and each con- 
tained its own exceptions and limitations. 
Two of the principal differences between 
the 1962 rules and the 1971 successors 
were that the CLADR system (but not CLS) 
allowed taxpayers to alter the stated de- 
preciation class lives upward or downward 
within a 20-percent range and that use of 
the 1962 Depreciation Guidelines had to be 
justified by past retirement and replacement 
practices using the depreciation "reserve 
ratio test." 

For 1972, corporations could choose to 
use the CLADR and CLS systems for the 
depreciation they claimed for tax purposes 
as a substitute for depreciating individual 
assets based on their own facts and cir- 
cumstances. The CIJ^DR system first ap- 
plied to assets placed In service in 1971; 
the CLS system, to assets placed In serv- 
ice before 1971. 

The statistics reveal that, based on state- 
ments filed in support of total depreciation 



Table D.— Consolidated and Nonconsolidated Returns: Number of Returns, Total Assets, Total Receipts, Net Income, and Income Tax, by Size of Total 

Assets, 1972 





Itll flfuras are estimates baser) on samples— numbeis ot rgturns are In tkousaxis. momy 


amounts are in miUtws ol dollars I 








Size of total assets 


NiMbar 

ol 
ratnnts 


Total 
assets 


Total 
rscaipts 


Hat 
income 
(lass 
dalicit) 


Income 
ta> 




Consolidated Returns 


(1) 


121 


(31 


(4) 


(SI 




282 

05 

1.9 
2.3 
2.8 
3.4 
9.0 

2.5 
2.2 
12 

08 
07 
09 

1.784 6 

53 7 

9920 
3514 

182 6 
102 3 

76 2 

10 8 
88 
35 
1,7 
11 
06 


1.754.121 

87 

408 

1.008 

2.431 

2I.4S8 

17.921 
35.540 
40.697 
55,158 
111,468 
1,467.935 

1.502.710 

34.009 
56.242 
64.018 
70,896 
151,224 

75.651 
137.929 
121.149 
118.446 
160.313 
512,832 


978.630 

3.328 

433 

908 

2.052 

4.655 

34.877 

26.193 
42.654 
43,168 
49.303 
83,961 
687.098 

1.192.580 

10.108 

100.074 
115.396 
127.459 
137.991 
247.176 

68.395 
66,011 
47,857 
40,497 
58,506 
173,109 


51053 

89 

-9 
12 
13 
-9 
572 

557 
1,204 
1,222 
1,680 
3,787 
41,937 

45,707 

197 

785 
2,750 
3,224 
3,679 
7,741 

2,858 
3,318 
2,634 
2,675 
3,714 
12132 


24,564 




53 


$1 under $100 000 


1 


$100 000 under $250 000 


5 


$250 000 under $500 000 


16 


$500 000 under $1 000 000 


32 


$1 000 000 under $5 000 000 


429 


$5 000 000 under $10 000 000 


377 


$10 000 000 under $25 000 000 .. 


722 


$25 000 000 under $50 000 000 


715 


$50 000 000 under $ 100 000 000 


879 


$100 000,000 under $250 000 000 


1,854 


$250,000,000 or more - -- 


19,480 


Total 


Nonconsolidated Returns 


18,326 


Zero assets 




191 


$1 under $100 000 


439 


$100 000 under $250 000 


819 


$250 000 under $500 000 




1,130 


$500,000 under $1000 000 




1,511 


$1,000,000 under $5,000 000 .._....: 


3,626 


$5,000,000 under $10,000,000 

$10,000,000 under $25,000,000 _ „ 

$25,000 000 under $50 000 000 


1 335 
1,426 
1.095 


$50,000 000 under $ 100 000 000 


933 


$100,000,000 under $250 000 000 




1.284 


$250,000,000 or more 




4,536 



NOTE Detail may not add to totals because ol rounding. 



6 



Corporation Returns/1972 



for 1972, there were 14,000 returns with 
CLADR depreciation on acquisitions made 
for the most part in 1971 and 1972. The 
CLADR depreciation on these returns 
totalled nearly $9 billion. In contrast, there 
were 1.3 million returns with depreciation 
deductions for which there were supporting 
statements and these depreciation deduc- 
tions totalled $57.6 billion. The number of 
returns with depreciation under CLS was 
only 3,000, but they accounted for over 
$12 billion in depreciation. This 3,000 in- 
cluded corporations with depreciation on 
assets placed in service before 1971 that 
had switched from use of the 1962 Guide- 
lines or that had adopted class lives for 
the first time. The number of returns with 
depreciation under both CLADR and CLS 
was not tabulated. 

The apparent low usage of the CLADR 
and CLS systems as evidenced by the sta- 
tistics was affected by amended returns 
because such returns were not included in 
the sample used for the statistics (see De- 
scription of the Sample and Limitations of 
the Data). Owing to the timing of the issu- 
ance of the final income tax regulations 
relating to the new systems, taxpayers 
were allowed to elect them on amended 
returns for taxable years beginning before 
January 1, 1973. 

Infrequent use of the CLS system for 
pre-1971 acquisitions (which to a varying 
extent may have already been depreciated 
by 1972) can be related to the increased 
taxpayer reporting requirements involved 
as part of the CLS election. These require- 
ments were not applicable under the 1972 
Guidelines. In addition, because the ad- 
vantages in using or not using the 1962 
Guidelines prior to 1971 varied from com- 
pany to company, it is not possible to draw 
any conclusions about the use of CLS rela- 
tive to the use previously made of the 1962 
revenue procedure. 

The statements or schedules from which 
the data in tables 22 and 23 were taken 
included attached Forms 4832 (required of 
those using the CLADR system) and 5006 
(required of those using the guideline CLS), 
as well as the summary schedule of all 
depreciation claimed. However, the amount 
of depreciation determined according to 
the corporation's own circumstances on an 
item-by-item basis and the total of all 
depreciation were not tabulated from the 
summary schedule. Therefore, the data 
shown are not altogether comparable with 
the data shown for the "depreciation de- 
duction" which excludes relatively small 
amounts, deducted as part of either the 
cost of goods sold or of some other ex- 
pense item on the return form, that could 
not be identified for the "deduction" sta- 
tistics. This is further discussed in the 
Explanation of Terms. In addition, the 
tables show that not all corporations pro- 
vided depreciation statements with their 
Income fax returns (they may have been 



filed separately later on) although it may 
be assumed that because of the filing re- 
quirements in connection with the CLADR 
and CLS systems, the depreciation report- 
able in such statements would have been 
computed on an ifem-by-item basis. 

More detailed information about the 
CLADR and CLS systems can be found in 
the Explanation of Terms section of this 
report under Depreciation, as well as in 
Statistics of Income for 1971. Information 
about the 1962 Depreciation Guideline 
rules was published in Statistics of In- 
come for 1962 and 1965. 



Changes in Law 



Described below are two of the major 
law changes which were introduced during 
the 1972 income year and which affected 
the comparability of the statistics with 
those in prior year reports. These changes 
resulted from the Revenue Act of 1971. 

Domestic International Sales 
Corporations (DISC) 

A new method of tax treatment for U. 8. 
corporations engaging in export activities 
was provided for by the Revenue Act of 
1971. The Act established a new type of 
corporation, known as the Domestic Inter- 
national Sales Corporation (DISC), for tax 
years beginning on or after January 1, 1972. 

The principal objectives of the legisla- 
tion were to increase exports and improve 
the balance of payments. The DISC was 
designed to help achieve these objectives 
both by placing U.S. exporters on a more 
equal tax footing with their foreign com- 
petitors, many of which were located in 
countries that had tax structures that en- 
couraged exports, and by more closely 
equating U.S. taxation of export profits 
with taxation of U.S. corporations that pro- 
duced and sold abroad through foreign 
subsidiaries. 

Prior to the DISC legislation, U.S. corpo- 
rations engaged in export sales were taxed 
currently on their export profits at the full 
U.S. corporate income tax rate. On the 
other hand, foreign subsidiaries of U.S. 
corporations producing and selling abroad 
were not subject to U.S. income tax and 
U.S. parent corporations were not normally 
taxed on foreign subsidiary earnings until 
the earnings were received as dividends. 

The Act provided a system of tax de- 
ferral for DISCS and their stockholders 
(mainly other corporations). The profits of 
a DISC were not taxed to the DISC but 
were taxed to the stockholders of the DISC 
when distributed or deemed to be distrib- 
uted. In general, the stockholders of a 
DISC were deemed to receive an annual 
dividend equal to one-half of the DISC'S 
taxable income. This deemed distribution 
was fully taxable to the stockholders even 



if the earnings were not actually distributed. 
Federal income taxation was deferred on 
the one-haif of the DISC'S taxable income 
which was not deemed distributed until one 
of the following events occurred: the in- 
come was actually distributed to the DISC'S 
stockholders; a stockholder disposed of the 
DISC stock: the DISC was liquidated; or the 
election to be treated as a DISC was 
terminated or revoked. 

Corporate stockholders receiving DISC 
dividends were not permitted the inter- 
corporate dividends received deduction. 
The dividends received deduction was de- 
signed to prevent multiple taxation of cor- 
porate earnings: consequently, as a DISC 
itself was not subject to taxation the divi- 
dends received deduction was not applica- 
ble. 

Dividends (deemed or actual) paid by a 
DISC were treated as dividends from a 
foreign corporation to the extent the divi- 
dends were attributable to certain export 
receipts of the DISC. Thus, all stockholders 
could claim a foreign tax credit for any 
foreign taxes imposed directly on a DISC 
dividend. Corporate stockholders could also 
claim an indirect credit for foreign taxes 
paid by a DISC. The limitation on the for- 
eign tax credit (see "Foreign tax credit" in 
the Explanation of Terms) was app'ied sep- 
arately with respect to aggregate dividends 
received from all DISCs, and then to all 
other foreign source income. 

To qualify as a DISC, a corporation must 
have been organized under the laws of any 
State or the District of Columbia, have only 
one class of stock, issue outstanding capital 
stock with a par or stated value of at least 
$2,500. and satisfy the "gross receipts" 
and "gross assets" tests. 

The gross receipts test required that at 
least 95 percent of the corporation's gross 
receipts consist of "qualified export re- 
ceipts." In general, qualified export receipts 
were receipts from the sale or lease for 
use outside the United States of "export 
property," or from the furnishing of serv- 
ices related and subsidiary to the sale or 
lease of export property. Also included 
were dividends on stock of a "related for- 
eign export corporation" and interest on 
any obligation which was a "qualified ex- 
port asset." "Export property" was defined 
as property manufactured, produced, grown 
or extracted in the United States. Receipts 
from exports subsidized by the U.S. Gov- 
ernment or exports intended for use in the 
United States did not qualify as export 
property. A DISC could not engage in 
producing, growing, or manufacturing ex- 
port property. 

The gross assets test required that at 
least 95 percent of the corporation's assets 
be qualified export assets. In general, qual- 
ified export assets were inventories of ex- 
port property; necessary operational equip- 
ment and supplies; trade receivables from 
export sales (including commissions re- 



Corporation Returns/1972 



ceivable); producer's loans; working capi- 
tal; investments in related foreign export 
corporations; obligations issued, guaran- 
teed, or insured by the Export-Import Bank 
or the Foreign Credit Insurance Associa- 
tion; and, obligations of the Private Export 
Funding Corporation. 

A DISC which, for a taxable year, failed 
to satisfy the gross receipts test or the 
gross assets test, thereby failing to qualify 
as a DISC, could nevertheless satisfy these 
qualification requirements by making a 
"deficiency distribution" for such year, 
whereby the DISC made a distribution to 
its stockholders after the close of the tax- 
able year. The DISC, at this time, had to 
demonstrate that the failure to make 
these distributions prior to the actual date 
made was due to reasonable cause. 

Additionally, to qualify as a DISC, a new 
or previously existing corporation had to 
file an election requesting to be treated as 
a DISC. For the election to be valid, all 
stockholders of the corporation on the first 
day of the election year must have con- 
sented in writing. The election remained 
valid unless the corporation revoked it or 
failed to qualify as a DISC for 5 consecutive 
years. 

A DISC usually acquired export property 
from its parent or an affiliated corporation 



("related suppliers") and then sold the 
property abroad; however, it could act 
simply as a commission agent on export 
sales of related suppliers. The method used 
for allocating income between a DISC and 
its related suppliers was therefore an im- 
portant part of the DISC statute. The alloca- 
tion was achieved through special inter- 
company pricing rules which permitted the 
DISC to realize taxable income in an 
amount which did not exceed the greater 
of: 

(a) 4 percent of the qualified export 
receipts attributable to the sale of export 
property plus 10 percent of related "export 
promotion expenses." defined as ordinary 
and necessary expenses incurred to obtain 
qualified export receipts {referred to as the 
4 percent method); 

(b) 50 percent of the combined taxable 
income of the DISC and its related supplier 
attributable to qualified export receipts plus 
10 percent of related export promotion 
expenses (referred to as the 50-50 method); 
or 

(c) taxable income based upon the 
price actually charged the DISC by its 
related supplier if that price was justifiable 
on an arm's-length basis (referred to as the 
arm's-length method). 

The following types of corporate organi- 



5. 
6. 
7. 



8. 



zations were not eligible to be treated as a 
DISC: 

Tax-exempt corporations; 
Personal Holding Companies; 
Banks and trust companies; 
Mutual and savings banks, domes- 
tic building and loan associations, 
and cooperative banks; 
Insurance companies; 
Regulated investment companies; 
China Trade Act corporations re- 
ceiving the special deduction pro- 
vided in section 941 of the Code; 
and 

Small Business Corporations elect- 
ing to be taxed through their stock- 
holders. 
For any taxable year in which a corpora- 
tion was a DISC or in which at any time it 
owned, directly or indirectly, stock in a 
DISC or former DISC, the corporation was 
not allowed to take the Western Hemisphere 
Trade Corporation deduction and was not 
entitled to exclude from income amounts 
earned in U.S. possessions as permitted 
under section 931. 

Form 1120-DISC, Domestic International 
Sales Corporation return, was filed annual- 
ly by a DISC on or before the 15th day of 
the 9th month following the close of its 
taxable year. No extensions of time for 



Table E. 



-Active Domestic international Sales Corporation Returns, Form 1120-DISC: Number of Returns. Balance Sheet and Income Statement Items, 

and Distributions. 1972 







IMoneir amounts are In 


thousands ot dollars] 










Number 








Number 






Itm 


ot 
returns 


Amount 




Item 


of 
returns 


Amount 


1 


Numbet of returns, total 


2827 


_ 


43 


Sales to related DISCs 


CI 


(■) 


2 


Witli n6t income 


2.706 




44 


Nonqualified dividends 


4 


1 










45 


Other nonqualified receipts 


372 


29.906 


3 


Ota! assets 


2.817 

2.815 


2.826.071 

2.816.529 


46 


Interest on State and local Government obligations 


11 




4 


Qualified assets, total 


441 


5 


Working capital 


2,700 


152,343 


47 


Less Includable income from Controlled foreign Corporations 


CI 


C) 


6 


Funds awaiting investment 


80 


37,983 










7 


Export Import 8ank obligations 


74 
2.399 


117,142 
2.110.333 


48 

49 
50 


Total ileductions 

Cost of sales and operations 
Export promotion expenses, total 


2.431 

1675 
1.320 


7.515.239 


8 


Trade receivables (net) 


7,117.917 






194.241 


9 


Export property 


391 


167,415 


51 


Market studies 


49 


1.688 


10 


Producers loans 


157 
28 


32,952 
1.594 


52 
53 


Advertising 

Depreciation 


445 
156 


11.754 


11 


Investments in related foreign export corporations 


672 


12 


Depreciable assets (net) 


282 


4.816 










13 


Otiier assets 


1.140 


191.952 


54 


Salaries and wages 


445 


43.561 


14 


f^onqualitied assets 


338 


9.542 


55 


Rents 


261 


3.329 










56 


Sales commissions 


764 


54.041 


IS 


Total liabilities 


2.817 


2.826,071 


5? 


fWarehousing 


101 


5.407 


16 


Accounts payable 


1,623 


931.101 


58 


Freight (excluding insurance) 


368 


16,542 


17 


Other current liabilities 


1229 


171.78; 


59 


Compensation ot officers 


251 


8.374 


18 


Mortgages, notes and bonds payable in one year or more 


165 


66.836 


60 


Other export promotion expenses 


861 


48,872 


19 


Otber liabilities 


553 


77.641 










20 


Capital stock 


2,81) 


19,161 


61 


Nonexport promotion expenses, total. 


2.167 


203,081 




Paid-m or capital surplus 


106 


13,671 


62 
63 


Repairs 


111 
236 


701 


21 


Bad debts 


2,752 


22 


Other earnings and profits 


316 


28,515 


64 


Rents 


154 


1.178 


23 


Previously taxed income 


1.530 


471,999 


65 


Taxes 


1.338 


9,970 


24 


Accumulated DISC income 


2.658 


1,045,893 


66 


Interest 


372 


4.782 


25 


Less Cost of treasury stock 


13 


534 


67 


Contributions 


78 


47 


2( 


Total receipts (tine 27 plus 46 minus 47) 

Total qualified export receipts and nonqualified receipts 


2.760 


9.071.512 


68 


Amortization 


623 


87 


27 


2761 


9,080,563 


69 


Depreciation 


133 


2.005 


28 


Qualified expoil receipts total 


2.760 


8,966,012 


70 


Freight 


411 


83.640 


29 


Qualified export receipts from sale of export property 


2.701 


8,901,862 


71 


Advertising 


90 


2.496 


30 


Other qualified export receipts, total 


576 


64,149 


72 


Pension, profit sharing stock bonus and annuity plans 


101 


1.907 


31 


Leasing of export property 


60 


21,611 


73 


Employee benelit programs 


94 


1.782 


32 


Services related to qualified export sale or lease 


116 


11,813 


74 


Expenses not specified above 


1.620 


91.733 


33 


Engineering and architectural services 


36 


12,327 


75 


Total receipts less total deductions 


2.827 


1.565.747 


34 


Export management services 


16 


570 


76 


Net income [less deficit) (75 plus 47 minus 46) 


2.810 


1.565.324 


35 


Qualified dividends 


7 


9,494 


77 


Net income 


2.706 


1.566.041 


36 


Interest on producer's loans 
Other interest 


37 


78 


78 


Oeficit 


104 


717 


37 


375 


7,920 










38 


Gam from sale of qualified export assets 


19 


337 


79 


Statutory special deductions, total 


13 


42 










80 


Net operating loss deduction 


8 


41 


39 


f<onQu3lified receipts, total 


481 


114,552 


81 


Dividends received deduction 


5 


1 


40 


Ultimate use in U S 


157 


13 404 


82 


Tax deferred income and income taxable to stockholders 


2.705 


1.565.999 


41 


Exports subsidized by U S Government 


11 


70,889 


83 


Total amount deemed distiibuted 


2.680 


776.195- 


42 


Certain sales or leases tor use by U S Government 


7 


348 


84 


Total amount actually distributed 


598 


90.919 



(*)£stimate is not shown separately because ol the small number o1 sample returns on which il was based Howewet, the data are included in the appropriate totals 
NOTE Detail may not add to totals because ol rounding There is a slight disparity between the amounts in this table and those shown in table 24 



8 



Corporation Returns/1972 



filing returns were allowed. Not all corpo- 
rations filing an election to be treated as a 
DISC may have followed through with their 
intent and, as a result, filed no Form 1120- 
DISC for 1972. Others may not have filed 
their election on time; DISC elections had 
to be filed at the beginning of a corpora- 
tion's taxable year. Consequently, these 
corporations could not file as DISCs for 
1972. In addition, DISC returns filed for 
1972 and showing no income or deductions 
were considered returns of inactive corpo- 
rations and were therefore excluded from 
the statistics. As a result, there was a sub- 
stantial difference between the number of 
DISC elections in 1972 and the number of 
Form 1120-DISC returns reflected in this 
report. 

Table E is a summary of DISC assets, 
liabilities, receipts, deductions, and distri- 
butions for 1972. Included are items unique 
to the DISC return. Many of these items 
were combined for the standard presenta- 
tion contained in table 24. Additional in- 
formation about DISCs is included in the 
International Income and Tax supplement 
to Statistics of Income. 



Work Incentive (WIN) Credit 

The Revenue Act of 1971 provided a job 
development tax credit, i^nown as the work 
incentive or WIN credit for taxable years 
beginning after December 31, 1971. This 
new credit was intended to expand job 
opportunities for persons participating In 
the Federal Work Incentive Program which 
was designed to provide job opportunities 
for welfare recipients and to make partici- 
pants ready for the jobs when the jobs 
were ready for them. Taxpayers that were 
engaged in a trade or business and that 
hired participants in the WIN program were 
allowed a credit against their income tax 
liability for 20 percent of the WIN program 
expenses; I.e., salaries and wages that 
were paid such persons in taxable years 
beginning after 1971 for services performed 
during their first 12 months of employment 



(whether or not the twelve months were 
consecutive). 

To qualify as WIN program expenses, 
salaries and wages must have: 

(1) been paid to employees certified 
by the Secretary of Labor as being from the 
WIN program and the employees could not 
have displaced any individual from em- 
ployment. 

(2) consisted entirely of cash remuner- 
ation. 

(3) been paid or incurred: 

(a) for services rendered during the 
first 12 months of employment. (Although 
the employee must have been employed 
for at least 24 months, the first 12 months 
could span a 24 month period, after which, 
the employee must have been employed 
for 12 months consecutively. 

(b) in the employer's trade or busi- 
ness. 

(4) not been less than wages paid to 
the non-WIN employees performing com- 
parable services. 

(5) not been reimbursed to the em- 
ployer. (If so, the expenses, for credit pur- 
poses, were disregarded to the extent of 
the reimbursement.) 

(6) not been paid or incurred: 

(a) for employment outside the 
United States. 

(b) after the end of the 24 month 
period beginning with the first day of the 
employee's employment. (The employee's 
total months of employment must have 
equaled 12 on or before the end of this 
period.) 

(c) to an ineligible individual. (In 
the case of corporations, an employee who 
owned directly or indirectly more than 50 
percent of the value of the corporation's 
stock; or was a relative of such an em- 
ployee.) 

The credit for salaries and wages paid 
was tentative, in that it represented earned 
credit before considering the impact of a 
limitation based on the presence or size of 
income tax. The WIN credit was applied 
against tax liability that had first been 
reduced by foreign tax and investment 



credits, respectively. Tax which could be 
reduced by the credit did not include addi- 
tional tax for tax preferences or Personal 
Holding Company tax. When applied 
against tax, the WIN credit was limited. For 
a given year it could not exceed $25,000 
plus 50 percent of tax in excess of $25,000. 
The limitation was uniquely applied to 
members of controlled groups (as defined 
by Code section 1563) in that the $25,000 
cutoff applied to the group as a whole and, 
thus, had to be apportioned among the 
component members of the group when 
separate tax returns were filed for each 
member. 

For Small Business Corporations elect- 
ing to be taxed through their stockholders, 
WIN program expenses for each taxable 
year were allocated pro rata among those 
persons who were stockholders on the last 
day of the taxable year for use in com- 
puting their own WIN credit. 

Further, if the WIN program participant 
was involuntarily terminated at any time 
during the first 12 months of employment 
or before the close of the 12th calendar 
month of employment thereafter, any WIN 
credit taken for that particular participant 
had to be recaptured. The recapture re- 
sulted in an increase in the employer's in- 
come tax liability, for the year of the ter- 
mination, by the amount of the disallowed 
WIN credit. 

Unused WIN credit, the amount in excess 
of the limitation based on the size or 
presence of tax, could be carried back or 
forward for use in other years. The unused 
WIN credit had to be first carried back 3 
taxable years or to the earliest applicable 
taxable year (i.e., only to a taxable year be- 
ginning after December 31, 1971) and then 
any unused amount remaining was to be 
carried forward 7 taxable years or until the 
credit had been exhausted. The unused 
credit carryback and carryover could be 
used to reduce any income tax liability for 
years to which it was carried provided It 
was within the limitation based on size of 
tax for that year. 



Section 2 



Tables 

for 

1972 



General Income and Financial 
Statistics 

1 Number of returns, receipts, cost of 
sales and operations, net income, tax 
and credit items, distributions to stock- 
hiolders, total assets, net worth, depre- 
ciable assets, and depreciation deduc- 
tion, by minor industry. 10 

2 Balance sheets and income statements, 
by major industry, 16 

3 Returns with net income: Balance 
sheets and income statements, by major 
industry, 24 

4 Balance sheets and income statements, 
by size of total assets, 32 

5 Returns with net income: Balance 
sheets and income statements, by size 
of total assets, 34 

6 Selected balance sheet, income state- 
ment, and tax items, cost of property 
used for investment credit, and distribu- 
tions to stockholders, by major indus- 
try, by size of total assets, 36 

7 Selected balance sheet, income state- 
ment, and tax items, and distributions to 
stockholders, by industrial division, by 
size of business receipts, 69 

8 Book net income or deficit and tax 
return net income or deficit, by major 
industry, 74 

Income Tax and Related Statistics 

9 Tax items: Number of returns by se- 
lected types of tax, net income or defi- 
cit, statutory special deductions, income 
subject to tax, income tax, credits, pay- 
ments, selected foreign dividend items. 
Small Business Corporations (Form 
1120S) and Domestic International Sales 
Corporations (Form 1120-DISC), by 
major industry. 76 

10 Returns other than Forms 1120S and 
1120-DISC: Income subject to tax: Num- 
ber of returns, net long-term capital 
gain, net income, income subject to tax, 
income tax, foreign tax, investment, and 
work incentive credits, by size of in- 
come taxed at normal tax and surtax 
rates, or size of deficit, 90 

11 Returns other than Forms 1120S and 
1120-DISC: Number of returns, selected 
receipts, net income, tax computation 
items, income tax, and selected tax 
preference and investment credit items, 
for returns with and without estimated 
tax payments, by size of tax after for- 
eign tax, investment, and work incentive 
credits, 95 

12 Income, special deductions, Income tax, 
credits, and taxpayment items, by ac- 
counting period, 103 



13 Returns with estimated tax payments: 
Number of returns, net income, income 
subject to tax, income tax, credits, pay- 
ments, tax due, and overpayment, by tax 
status, by accounting period, 105 

14 Taxpayments: Number of returns, re- 
ceipts, net income, tax computation 
items, and income tax, by taxpayment 
status, by size of income tax after for- 
eign tax, investment, and work incentive 
credits, 107 

Foreign Corporations and Foreign- 
Owned U.S. Corporations 

15 Returns of active foreign corporations 
with U. S. business operations. Form 
1120F: Income statement and tax items, 
by industrial division, 112 

16 Active domestic corporation returns: 
Number of returns with 50 percent or 
more ownership by another entity, ano 
balance sheets and income statements 
for returns with 50 percent or more 
foreign-ownership, by selected indus- 
trial divisions, 113 

Tax Preference Items 

17 Returns other than Forms 1120S and 
1120-DISC: Tax preference items: Num- 
ber of returns, and tax preference and 
related items, by tax preference status, 
by major industry, 115 

18 Returns other than Forms 1120S and 
1120-DISC: Tax preference items: Num- 
ber of returns, and tax preference and 
related items, by size of total assets, 124 

19 Returns other than Forms 1120S and 
1120-DISC: Tax preference items: Num- 
ber of returns, and tax preference and 
related items, for returns with and with- 
out net income, and for returns with and 
without normal tax and surtax, by tax 
preference status, by size of total items 
of tax preference, 126 



Work Incentive Credit Items 

20 Returns other than Form 1120-DISC: 
Work incentive credit items, by indus- 
trial division, by size of total assets, 133 



Investment Credit Items 

21 Investment credit items: Number of re- 
turns, cost of property, investment quali- 
fied for credit, tentative credit, carry- 
over, income tax, investment credit, un- 
used credit, depreciable assets, depre- 
ciation deduction, and returns with 
carryover, by major industry, 134 



Depreciation 

22 Selected depreciation items, by major 
industry, 138 

23 Selected depreciation items, by size of 
total assets, 139 

Active Domestic International Sales 
Corporation Returns, Form 1120-DISC 

24 Balance sheets and income statements, 
by selected industries, 140 

Active Small Business Corporation 
Returns, Form 1120S 

25 Selected balance sheet and income 
statement items, and distributions to 
stockholders, by industrial division, by 
size of total assets, 142 

Consolidated Returns and Controlled 
Groups 

26 Consolidated returns: Balance sheets 
and income statements, by industrial 
division, 147 

27 Consolidated returns: Balance sheets 
and income statements, by size of total 
assets, 148 

28 Members of controlled groups other 
than Form 1120-DISC: Number of re- 
turns, total assets, total receipts, net 
income, income tax, and selected divi- 
dend items, by type of return, by major 
industry, 150 



10 



Corporation Returns/1972 



Active Corporation Returns 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, Total Assets, 

Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry 



[All tigures are estimates based on samples — money amounts are in thousands ol dollarsi 





Minor industry 


Number at returns 


Total receipts 


Business 
receipts 


Cost ol 
sales and 
operations 


Net income 
(less 
delicit) 


Net income 


Income 
subject to 
normal tax. 
surtax, and 
alternative 
tax 




Total 


With net 
income 


All 
returns 


Returns 
with net 
income 




All industries 


(1) 


(2) 


(3) 


(41 


15) 


(61 


(71 


(8) 


(91 


1 


1.812.760 
42.974 

27.474 
15.500 
14.211 

1.072 
103 
597 
372 

2.161 

7.572 
4.034 
3.538 

3.406 

2.976 

430 

1M.418 

52.647 
14.935 
86,836 

203.238 

15.266 
2.165 
1.804 
1,461 
1,784 
2,691 

108 
80 

192 
1,858 
3.123 

294 

6.057 
975 
1.973 
3.109 
17.507 
2.913 
8.815 
2.623 
3.156 

10.942 

3.951 
3.989 
3.002 

6.585 
3.903 
2.682 

3.437 

237 

3.200 

26.757 
4.700 
2.368 
3.386 

16.303 

9.729 
2.843 
718 
1.873 
1.327 
2.907 
CI 

1.004 
241 
763 

7.074 
1.100 
5.974 

2.081 

569 

1.512 

8.506 

1.021 

139 


1.140.182 
2e.8SG 

16.920 

9936 

7.529 

141 

(•) 

53 
(•) 

910 

4,267 
2,181 
2,086 

2,211 

2.007 

204 

93.348 

28.680 
9,912 
54,756 

134.028 

10.380 
1.379 
1.312 
974 
1.320 
1.616 

96 
51 
141 
1.461 
2.030 
154 

4.152 
677 
1.487 
1.988 
11.714 
2.293 
5.689 
1.459 
2.273 

7.240 
3.108 
2.275 
1.857 

4.416 
2.516 
1.900 

2.602 

205 

2.397 

16.617 
3.265 
1.340 
1.870 

10.142 

6.643 
2.013 
500 
1.150 
1,043 
1,876 
CI 

583 
167 
416 

4,647 

805 

3.842 

1.343 

292 

1.051 

5.764 
540 
129 


2.171.209.949 
17.156.S93 

10.145.924 

7.010.669 

22.648.211 

3.487,303 
894.884 

2.415.375 
177.044 

3.783.937 

11.523.749 
8.495.235 
3.028.514 

3.853,222 

2.863, '91 

989.431 

108.737.575 

43.265.428 
22.276.919 
43.195.228 

870.463.407 

113.393,808 
30,579,513 
15.166.690 

9.972.305 
14.513.772 

6.813.736 

2.961.328 
5.577.231 
6.928.976 
7,722.126 
13,158.131 

9.432.215 

26.888.719 
12.002.364 
5.523.453 
9.362.902 

27,819.529 
9.979.058 

12.592.899 
1.569.428 
3,678.144 

19.789.807 
8,249.409 
9,080.156 
2.460.242 

9.651,827 
6.797,271 
2.854.556 

27.327.429 
15.503.482 
11,823.947 

30.072.710 
10.341.839 
3.639.139 
5.792.324 
10.299.408 

70.573.108 
33.513.297 
16.300.400 
9.458.218 
4.193.156 
7.026.948 
C) 

102.187,161 

101.055.070 

1.132.091 

18.327.655 
13,583,430 
4,744,225 

7,169,712 
4,710,877 
2,458,835 
21,059.384 
6.228.745 
2.259.507 


1.895.095.8SG 

14.043.218 

8.090.921 
5.952.297 

17.530.976 

1,697.659 
C) 

1,162.064 
CI 
2.957.533 

9.812.312 
7.314.514 
2.497.798 

3.063.472 

2.454.197 

609.275 

85.555.747 

33.985,809 
17,976,792 
33,593,146 

793.905.647 

95.817,161 
22.538,832 
14,142.501 

9,191.701 
13.873.411 

5.126.972 

2.409.257 
4.245.124 
5.113.673 
7.085.392 
12.090.298 

9.050.022 
23.371.967 
10.999.239 
4.895.446 
7,477.282 

23.750.052 
8.215,076 

11.090.402 
1.159.021 
3.285.553 

18.434.291 
7.947.692 
8.432.270 
2.054.329 

8.366,143 
6.069.339 
2.296,804 

25.489,787 
14.727.342 
10.762.445 

26.870.425 
9.963.842 
3.176.086 
5.008.288 
8.722.209 

67.855.861 
32.242.739 
16.003.334 
9.170.938 
4.035.003 
6.322.758 
CI 

98.705,554 

97,719.958 

985.596 

17.099.921 
13.232.428 
3.867.493 

5.399.554 
3.132.052 
2.267.502 

19.393.126 
6.047.510 
2.103.760 


2.007.328.615 
16.313.786 

9,501, 1«3 
6,812,643 
21.498.182 

3,322,382 
828,463 

2,331.044 
162.875 

3.615.575 

10.850.615 
8.043.290 
2,807.325 

3.709.610 

2,765.576 

944.034 

I06.4S8.649 

42.175.960 
21.580.968 
42.701.721 

841.062.S14 

111.534.540 
30,322,050 
14,971,134 

9,763,943 
14,172,294 

6,729.618 

2.894.791 
5.490.502 
6.810.220 
7.453.801 
12.926.187 

9.119.903 

26.463.662 
11.773,095 
5.448.114 
9.242,453 

27,418,931 
9,783,852 

12.436,014 
1,557,071 
3.641.994 

18.917,223 
7,724,302 
8,775.093 
2,417,828 

9.509.631 
6.702.085 
2.807,546 

26,436.850 
14.875.918 
11.560.932 

29.053.773 
9.951.829 
3.487.914 
5.480.813 

10.133,217 

68.191,899 
32,539.327 
15,511,296 
9,093.617 
4,120.382 
6,847,241 
C) 

95.090,213 

93.972,764 

1.117,449 

17.994.457 
13.317.606 
4.676.851 

7,002,854 
4,576.839 
2.426.015 

20.578.411 
6076.317 
2,205,498 


1.412.500.893 
12.585.547 

7,113,491 
5,472,056 
11.905.024 

2.325.969 
614.454 

1.597.022 
114.493 

2.596.756 

4.631,632 
2,808,639 
1,822,993 

2,350,667 

1.785.625 

565.042 

87.321.2S8 

37.234.177 
17.247.424 
32,839,657 

S9S.233.24S 

85,571.540 
26.858.551 
12.141.073 

7.258.143 
10.539.486 

4.495.978 

2.259.343 
2.994.054 
4.689.337 
4.795.141 
9.540.434 

4.718,861 
20.685.414 
9.253.855 
4.186.541 
7.245,018 

20.801,146 
7,362,254 
9.442,001 
1.167.757 
2.829.134 

14,019,707 
5,687,265 
6,556,567 
1,775.875 

6,833,440 
4,852,390 
1,981,050 

18.435.404 
10.548,126 
7,887.278 

18.333,566 
6.443.657 
1.999.952 
3.157.984 
6.731.973 

42.063.373 
21.104.846 
7.957,996 
5.154.674 
2.937.777 
4,857.484 
CI 

67,545.555 

66,717,690 

827.865 

11.949.032 
8.730.802 
3.218.230 

5.269,848 
3.404.758 
1.865.090 

13.702.561 
4.031.568 
1401.782 


96.760.642 
509.094 

362,877 

146,217 

3.199.370 

-30.924 
-58.001 

35.964 
-8.887 

71.838 

3.022,566 

2.890,154 

132,412 

135,890 
137,320 
-1.430 

1.880.816 

488,951 
622,529 
769,336 

48.233.203 

3,737.536 
222.832 
504.428 
336.296 
750.197 
197.756 

74.167 
280.671 
255.759 
596.915 
518.515 

1.007.216 

933,283 
481,026 
207,705 
244,552 

507,426 
-39.338 
387,295 
37,813 
121,656 

1.209312 
660,005 
438,097 
111,210 

464,364 
342,217 
122.147 

1.454.222 
612.138 
842.084 

2.101.329 

1.087.309 

170.973 

391.117 

451.930 

6,033,223 
2,325578 
2,056,488 
1,079.701 
179.870 
384,568 
C) 

5,923,025 

5,847.664 

75.361 

980.232 
783.426 
196.806 

210.865 
138.451 
72.414 

1.287.340 
479,390 
140,143 


112.798.221 
860.33S 

624.853 

235.482 

3.868.673 

174.182 
C) 

122.232 
CI 

161.176 

3.325.357 

3,110,999 

214,358 

207.958 
169.473 
38.485 

3.143.065 

988 660 

860.844 

1.293.561 

52.772.300 

4.144.495 
335.810 
526.099 
376.076 
767,434 
246.765 

80.828 
344.279 
276.473 
627.337 
563.394 

1,010.403 

1,169,343 
531,101 
254.019 
384.223 

1,061.007 
398.817 
466.999 
57.400 
137.791 

1,334096 
677,121 
526.561 
130.414 

553.986 
400.956 
153.030 

1,537.482 
638,608 
898,874 

2,325.508 

1,108.514 

209.198 

452.461 

555.335 

6.213.232 

2,407,415 
2.082,564 
1.101.760 
191.422 
423.053 
C) 

5.987.271 

5.902.725 

84.546 

1.089.565 
806.742 
282.823 

271.372 
179,667 
91.705 

1366,598 
490,039 
140994 


95 063 146 


7 




S02.0I8 


3 
4 


Fdtms 


348.397 
153 621 


5 


Minins . . ... 


3 835 671 


6 




117 379 


7 
8 
9 


Iron ores 

Copper, lead and 7inc, gold and silver ores 


(•) 
82.795 


10 

11 

1? 


Coal mming 

Crude petroleum and natural gas 


124.508 

3.220.639 
3.055.693 


n 


Oil and gas field services , 


164.946 


14 
15 


Nonmetallic minerals (except fuels) mining , 


173.145 
141.331 


16 

17 


Other nonmetallic minerals, eicepi fuels 

Contract construction 


31.814 
2.391.363 


18 


Building constiuction 


721.554 


19 
20 

21 

22 
23 
24 
25 
26 
27 

28 
29 
30 
31 
32 

33 


General contractors. Mcept building construction 

Special trade contractors 

Manutactuhnc 

Food and kindred products 

Meat products 

Dairy products 

Canned and frozen foods 

Gram mill products 

Bakery products 

Sugar 

Malt liquors and malt 

Alcoholic beverages, eicept malt liquors and mall 

Bottled soft drinks and flavorings 

Other food and kindred products 


705.897 
963.912 

48.774.880 

3.962.289 
298.097 
507.767 
343.234 
746.147 
229.527 

77.243 
341.820 
265.477 
610.009 
542.968 

967.646 


34 




1.099.766 


35 




515.656 


36 
37 

38 
39 
40 
41 


Knitting mills 

Other textile mill products 

Apparel and other fabricated textile products 

Men's and boys' clothing 

Women's, children's, and infants' clothing 


234.426 
349.684 

959.682 
367.216 
417.410 
48.011 


42 

43 
44 
45 


Miscellaneous fabricated textile products 

Lumber and wood products, except fuinifure 

Logging, lumber, and wood basic products 


127.045 

1 212.012 
608.642 
484.945 


46 
47 
48 
49 


Other wood products, except furniture 

Furniture and fixtures 
Household furniture 


118.425 
512.897 
375239 
137.658 


50 

51 


Paper and allied products 


1.492.303 
621.666 


57 




870.637 


53 
54 


Printing and publishing 


2.144.709 
1.046.751 


55 




189.941 


56 




418.010 


57 




490.007 


58 




5,998,543 


59 




2,293,708 


60 
61 
62 
63 
64 

65 
66 

67 

68 
69 
70 

71 

It 


Drugs 

Soap, cleaners, and toilet goods 

Paints and allied products 

Chemical products not elsewhere classified 
Chemicals and allied products not allocable 

Petroleum refining and related industries 

Petroleum refining 

Miscellaneous petroleum and coal products 

Rubber and miscellaneous plastics products 

Rubber products 
Miscellaneous plastics products 

Leather and leather products 


2,052,310 

1.069.256 

183.200 

393.110 

C) 

4.559.881 

4.484.764 

75.117 

1.044.236 
792.334 
251.902 

236.616 
154.866 


71 




81.750 


74 
75 
76 


Stone, clay, and glass products 

Glass products 

Cement, hydraulic 


1.268.856 
478.942 
122.246 



footnotes at end of table See leit lot "Eiplanation ol Terms" and "Description ot the Sample and Limitations of the Data " 



Corporation Returns/1972 



11 



Active Corporation Returns 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, Total Assets, 
Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 



lAII figures are estimates liased on samples money amounts are in thousands ol dollarsi 













Distributions to stock 




















holders except in 














total 


Foreign 


Invest- 


own stoclr 


total 


net aortli 


Depreci- 
able 


Depreci- 
ation 




Minor industry 


income 


tax 


ment 






assets 






tax 


credit 


credit 




Returns 




assets 


deduction 












Total 


wrth net 
income 












All industries 


(10) 


(111 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


1 


42,890,248 
186.403 


6,315,725 
28! 


3.024.E08 
21.125 


36.039.621 
109.442 


34.439,348 
91.511 


3,256,831,334 
13.620.047 


886,131,335 
4.708.007 


994,265.171 
7.466.770 


63.748,993 


2 


Igriculture. lorestry, and fishery 


585.330 


3 


Farms 


128,665 


277 


14,204 


82,365 


66.031 


10,311,198 


3,632,705 


5,408,116 


413,131 


4 


Agricultural services, lorestr>. and (isliery 


57,738 


CI 


6.921 


27,077 


25,480 


3,308.849 


1.075,302 


2.058.654 


172,199 


5 


Minini 


1, 740.472 


1.442.137 


43.750 


1.986.779 


1.891.246 


30.461.410 


16.144.183 


19.554.469 


1.344.549 


e 


Metal mining 


62,346 


26,997 


3,901 


151.232 


95.395 


7,936,121 


4,910,282 


4,586,322 


226,139 


7 


Iron ores 


CI 


CI 


C) 


CI 


CI 


2,177,599 


1,039,508 


1 794,384 


77,898 


8 


Copper, lead and itnc. gold and silver ores 


47,424 


C) 


C) 


118.010 


73.024 


5,391,325 


3,707,809 


2,641,340 


138,145 


9 


Miscellaneous metal mining 


CI 


C) 


C) 


C) 


CI 


367,197 


162,965 


150,598 


10,096 


10 


Coal mining 


59,676 


16.417 


7,464 


66.734 


64,935 


4,325.000 


1,962,563 


3.149,913 


259,001 


n 


Crude petroleum and natural gas 


1,541,369 


1,393,536 


19,107 


1.693.261 


1,674.758 


13,679,055 


6,807,683 


8,104,444 


574,845 


12 


Crude petroleum, natural gas. and natural gas liquids 


1,467.690 


1,378,518 


7.179 


1.637,363 


1.619.680 


10,063,093 


5,326,367 


5,518,089 


351,510 


13 


Oil and gas field services 


73.679 


15,018 


11.928 


55,898 


55.078 


3,615,962 


1,481,316 


2,586,355 


223,335 


14 


Nonmetallic minerals (encept fuels} mining 


77.081 


C) 


13.278 


75,552 


56.158 


4,521,234 


2,463,655 


3,713,790 


284,564 


15 


Ciushed broken and dimension stone, sand and gravel 


61.457 


29 


11.521 


34,555 


32,802 


2,674,689 


1,516,885 


2,569,846 


205,855 


IE 


Other nonmetallic minerals, except fuels 


15.624 


CI 


1,757 


40,997 


23,356 


1,846,545 


946 770 


1 143944 


78,709 


17 


Contract construction 


942.508 


23.918 


74.884 


293.E2S 


271.135 


55.090.085 


14,729.830 


19.801.494 


2.011.509 


18 


Building construction 


283.346 


3,417 


12,376 


81.729 


70,555 


24 479.771 


4,335,033 


5,082,246 


430,494 


19 


Genera! contractors, eicept building construction 


308.735 


19,447 


36,955 


94,000 


85,908 


12,438,391 


4,849,237 


8.301,290 


850,378 


20 


Special tiade contractors 


350.427 


1,054 


25,553 


117,896 


114,672 


18,171,923 


5,545,560 


6.417958 


730,637 


21 


ManufactunoK 


22.842.079 


4,174.983 


1.379.131 


I5.E26.374 


15.386.361 


698.659.684 


348.182.412 


390.270.897 


26,298,457 


22 


Food and kindred products 


1.849.418 


244,929 


119,700 


1,141,317 


1,124,590 


54,990,287 


27,853,092 


31.005.147 


2,217,511 


23 


Meat products 


138.375 


9,234 


10,468 


37,369 


35,092 


8,462,117 


3,600,163 


4.956.767 


295,318 


24 


Dairy products 


238.697 


35,835 


17,683 


171,814 


171.018 


6,133,458 


3,373,051 


3.580.029 


268,195 


25 


Canned and frozen foods 


160.013 


22,408 


13,005 


96.367 


94.790 


6,018,978 


2,725,285 


3.202.831 


204,811 


26 


Gram mill pioducts 


343.253 


48,907 


18,094 


300,203 


299,922 


7,742,231 


4,068,320 


4.191.553 


287,681 


27 


Bakery products 


105.930 


6.443 


8.160 


58,734 


56,894 


3,017,128 


1,572,817 


2.397.823 


158,424 


28 


Sugar 


34.773 


C) 


2,998 


31,715 


28.624 


2,087,258 


973,163 


1.354.762 


68,150 


29 


Malt liquors and malt 


163.892 


231 


7.632 


68,949 


67.544 


3,265,636 


1,981,619 


2.813.320 


223,435 


30 


Alcoholic beverages, except mall liquors and malt 


124.706 


10,897 


6.628 


61,408 


60,908 


4,639,203 


2,402,255 


1.431.607 


101,603 


31 


Bottled soft drinks and flavorings 


285.971 


79,096 


16,836 


206,100 


205,857 


4,849,834 


2,583,489 


3.297.943 


341,522 


32 


Ottier food and kindred products 


253.808 


29,206 


18,196 


108,658 


103,941 


8,774.444 


4,572,930 


3.778,512 


268,372 


33 


Tobacco manufactures 


460.560 
507.920 


30,054 
12,743 


16,942 
50,202 


327,368 
211,593 


324,811 
209,369 


8,859,548 
17,224,637 


4,521,502 
8,756,354 


2,380,158 
11.171,800 


187,938 


34 


Textile mill products 


760,685 


35 


Weaving mills and textile finishing 


240.386 


9,386 


27,713 


129,367 


128,452 


8,351,084 


4,785,164 


6,319,767 


417,636 


36 


Knitting mills 


107.231 


1,079 


8,751 


24,908 


24,602 


3,154,014 


1,392,985 


1,629,973 


130,569 


37 


Othei textile mill products 


160.303 


2,278 


13,738 


57,318 


56,315 


5,719.539 


2,578,205 


3,222,060 


212,480 


38 


Apparel and other fabricated textile products 


429.939 


7,233 


13,688 


138,381 


111,039 


15,125,872 


6,257,372 


3,387,188 


273,372 


39 


Men's and boys' clothing 


168.897 


4,365 


5,166 


64,076 


37,098 


7,285,999 


3,001,873 


1,577,093 


126,416 


40 


Women's, children's, and infants' clothing 


185.323 


2,027 


6,067 


58,991 


58,721 


5,399,303 


2,228,556 


1,203,291 


97,496 


41 


Miscellaneous apparel and accessories 


20.828 


CI 


376 


3,020 


3,006 


703,103 


292,511 


165,922 


13,178 


42 


Miscellaneous fabricated textile products 


54.891 


C) 


2,079 


12,294 


12,214 


1737,467 


734,402 


440,882 


36,282 


43 


Lumber and wood products, except furniture 


475,801 


6.427 


45.028 


238,490 


238,157 


14,503.387 


6,673,860 


8,635,405 


646,624 


44 


Logging lumber, and wood basic products 


227,392 


3.477 


21.771 


120,270 


120,270 


6.714,289 


3,279,035 


4,154,166 


296,232 


45 


Millwork. plywood, and prefabricated structural products 


198,483 


C) 


18.333 


104,806 


104,683 


6,446,835 


2,663,765 


3,606,111 


282.516 


46 


Other wood products, except furniture 


49,926 


CI 


4.924 


13.414 


13,204 


1,342,263 


731.060 


875,128 


67,876 


47 


Furniture and fixtures 


233,884 


861 


8,796 


59,752 


58,532 


4,913,479 


2,468,440 


2,009,364 


144,029 


48 


Household furniture 


172,168 


716 


5,816 


43,155 


42,915 


3,279,335 


1,651,074 


1,377,099 


95,064 


49 


furniture and fixtures, except household furniture 


61,716 


CI 


2,980 


16,597 


15,617 


1,634,144 


817,366 


632,265 


48,965 


50 


Paper and allied products 


653,301 


71.203 


66,287 


510,871 


505,800 


23,710,021 


12,123,922 


18,234,397 


1,084,217 


51 


Pulp, paper, and board 


250,778 


28.261 


44,128 


286,780 


282,067 


15,864,922 


7,618,333 


12,655,965 


692,398 


52 


Other paper and allied products 


402,523 


42942 


22,159 


224,091 


223,733 


7,845,099 


4,505,589 


5,578,432 


391,819 


53 


Printing and publishing 


977,142 


24.000 


51,059 


471,491 


464,926 


22,445,070 


11.537,157 


10,934,896 


802,951 


54 


Newspapers 


484,245 


3.015 


22,063 


232,746 


231,769 


8,294,493 


5,176,938 


4,612,929 


314,667 


55 


Periodicals 


82,370 


10.371 


2,877 


49,553 


49,049 


2,455,155 


1,003,784 


828,404 


64,233 


56 


Books, greeting cards, and miscellaneous publishing 


195,947 


8.666 


8,680 


104,840 


102,302 


5,732,352 


2,452,020 


1,428,418 


121534 


57 


Other printing and publishing 


214,580 


1.948 


17,439 


84,352 


81,806 


5,963,070 


2,904,415 


4,065,145 


302,517 


58 


Chemicals and allied products 


2,827,513 


487.652 


171,347 


2,089,981 


2,086,336 


61,744.766 


34,358,825 


42,884,954 


3,027,748 


59 


Basic chemicals, plastics, and synthetics 


1,085,230 


165.445 


116,343 


1,011,623 


1,011,227 


33,658,423 


18,150,730 


29,501,786 


2,085,644 


60 


Drugs 

Soap, cleaners, and toilet goods 


965,359 


181.006 


28,128 


627,606 


627,606 


13,938.709 


8,452,729 


6,059,749 


446,107 


61 


508,189 


106.344 


12,196 


328276 


326.042 


6,036,985 


3,776,680 


2423,865 


165,535 


62 


Paints and allied products 


84,615 


10.620 


4,703 


30,975 


30,852 


2,831,882 


1,345,320 


1,337,846 


81,390 


63 


Chemical products not elsewhere classified 


181,137 


24.225 


9,813 


91272 


90,380 


5,235,763 


2,605,127 


3.526.909 


247.065 


64 


Chemicals and allied products not allocable 


CI 


C) 


C) 


C) 


CI 


C) 


C) 


C) 


CI 


65 


Petroleum refining and related industries 


2,293,243 


1.558.690 


132,422 


3,235 909 


3,164,527 


105019,040 


63,383,387 


70,390,258 


3.325,769 


66 


Petroleum refining 


2,258,955 


1.557.444 


131,038 


3,221,979 


3,150,601 


104,447,013 


63,079,011 


70,090,394 


3,302,334 


67 


Miscellaneous petroleum and coal products 


34,288 


C) 


1,384 


13,930 


13,926 


572,027 


304,376 


299,864 


23,435 


68 


Rubber and miscellaneous plastics products 


484.253 
375.438 


59.396 
57.946 


38,916 
27,793 


219,210 
204,808 


218,897 
204,721 


13,513,621 
10,527,854 


6,262,860 
5,032,047 


8444,340 
6,596,232 


638,227 


69 


Rubber products - 


475,670 


70 


Miscellaneous plastics products 


108,815 


1.450 


11,123 


14,402 


14.176 


2,985,767 


1,230,813 


1848,108 


162,557 


71 


Leather and leather products 


109,334 


1.243 


5,352 


84,922 


58.808 


4,022,598 


2,024,590 


1,225,528 


86707 


72 


Footwear except rubber 


73,245 


1.099 


3,128 


77,998 


53,520 


2,768.810 


1383,361 


824,911 


57,439 


73 


Leather, and leather products not elsewhere classified 


36.089 


C) 


2,224 


6,924 


5,288 


1,253,788 


641,229 


400,617 


29,268 


74 


Stone clay and slass oroducts 


582.146 
223.115 


45.304 
19.611 


57,662 
18,731 


364,010 
131,444 


360.260 
130,346 


17,563,335 
5,324,226 


9,873,000 
3,143,185 


14,700,180 
4,319,897 


941 005 


75 


^lUIIC. ".lOJ Ol'U B'OJJ ,liU>JU,.tJ 

Glass products 


280,476 


76 


Cement, hydraulic 


57,642 


CI 


8,573 


57,481 


57,379 


2.925.969 


1,637,683 


3,038,353 


138,357 



footnotes at end of table See tert fof "Explanation ot Terms" and "Description ol ttie Sample and Limitations o( the Data." 



12 



Corporation Returns/1972 



Active Corporation Returns 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, Total Assets, 
Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry—Continued 



(All tigures are estimates based on samples money amounts are in tjiousands of dollars] 





Minor industry 


Number of returns 


Total receipts 


Business 
receipts 


Cost ol 
sales and 
operations 


Net income 
(less 
deflciti 


Net income 


Income 
subject (0 
normal tax. 
surtax, and 
alternative 
tax 




Total 


WItll net 
Income 


All 
returns 


Returns 
with net 
income 




Manufactuimg— Continued 
Stone, clay, and glass products— Continued 
Concrete, gypsum, and plaster products 
Other nonmetallic mineral products 


(1) 


12) 


(3) 


(4) 


(5) 


(61 


(71 


(II 


(9) 


77 
78 
71 


4.826 
2.520 
4.734 

2.781 
1,953 

24,244 
175 
933 
573 

8,309 
2,079 
2.791 
9,384 

24.520 
1.329 

1,753 
6.987 
3.205 

2.436 
315 
975 

7.520 

11.649 
417 
2,061 
4,513 
4,658 

2,793 

3,583 
888 

1,470 
1,225 

5.308 

2.118 

2,700 

388 

102 

11,168 
150 

11,018 

72.550 

55,364 
351 
7,262 
30,189 
5,585 
4,674 
405 
6,898 

7751 
3,233 
4518 

9,435 
312 
998 
219 

7,906 

561,221 

180,428 

21,875 
29,582 

128.971 
15.078 
7.210 
8.310 
6.664 
10,527 
10,141 

3,892 
8,498 
3,883 
4,121 
8,847 
41,800 

386,649 
29,953 


3.253 
1,842 
3,454 

2,021 
1,433 

17,548 

165 

843 

402 

5,634 

1,641 

1,902 

6.961 

16,525 
1.060 

1,127 
5,084 
2,143 
1,487 
162 
583 
4,879 

7,290 
266 
1,348 
2,656 
3,020 

1,773 

1,823 
362 
882 
579 

3,133 

1,172 

1,627 

254 

80 

6,227 
42 

6,185 

42.979 

32,790 
185 
4,015 
19,442 
2,653 
1,781 
345 
4,369 

4,623 
1,947 
2,676 

5,566 
200 
823 
206 

4.337 

3ll.4lt 

130.789 

15.067 
21,229 

94,493 
11,540 
4817 
5,888 
5,015 
7,669 
8,428 

2,903 
6,895 
2.865 
2,897 
6,681 
28,895 

249,787 
22,730 


7,077,508 
5,493,624 

51,872,511 

30,046.416 
21.826.095 

44.512,138 
5,019,205 
3.635.582 
4,276,083 

13,560,828 
3,650,351 
4,365,918 

10.004.171 

69.448.663 
8,269.952 

11,559.592 
5,858,479 
6,905,713 

10,389,016 
17,309,658 
4,296,187 
4,860,066 

67,739,383 
8,178,013 
17,706,516 
14,916,683 
26,938,171 

87,801,549 

37,070,619 
25.776,002 
2,870.009 
8,424,608 

14,684,838 
5,039,532 
4,037,924 
4,727,348 
880,034 

13,640,642 
675.425 

12.965.217 

167.212.641 

74,497,065 
16,956,246 

5,305,142 
26,302,657 

5,278,550 
14,269,190 

2,159,022 

4,226,258 

41,595,637 
36,420,991 
5,174,646 

51,119,939 
15,537,825 
18,821,482 
14,906,691 
1,853,941 

674.507.820 

310.201,985 

64,708,544 
30,851,583 

214,641,858 
20,502,819 
15,396,605 
11.604.651 
27.916,713 
15,189,124 
12,496,213 

13,402,938 
14,595,027 
13,167,689 
6,684,293 
13,765,720 
49,920,066 

362.850,755 
21,869,818 


6.194.151 
5.047.705 

47.733.533 

27.994.479 
19,739,054 

38.033.673 
5,005,970 
3,541.114 
3,339,454 

10,604,555 
3.290,242 
3,749,865 
8,502,473 

62.460.055 
8,106,597 

10,793,863 
4,058,041 
6.156.443 

9.605,378 
15.779.321 
3.914,699 
4.045.713 

63.230,628 
7,831,471 
17,006,329 
12.520,255 
25.872.573 

86.791.813 

30.754.826 
20.454.986 
2,576.121 
7,723,719 

13,594,649 
4,610,480 
3,757,421 
4,560,589 
666,159 

11.702,606 
460,529 

11,242,077 

142.237.217 

56,071,225 
12,792,851 
4,620,828 
22,454,705 
3,128,772 
7,661,483 
2.124,215 
3,288,371 

40,428,213 
35,637,502 
4,790,711 

45,737,779 
14.591,465 
17,689,480 
11,822,103 
1,634,731 

573.49S.tl9 

274,564,712 

55,333,790 
27,779,173 

191,451,749 
17,228,642 
13,690,010 
10,340,365 
24,336,931 
13,853,231 
11,414,990 

11,800,737 
13,063.532 
12,300.169 
6,083,354 
12,790,085 
44,549,703 

297,533,430 
19,611,265 


6,918,446 
5,378,150 
50,345,915 

29,491,413 
20,854,502 

43,710,010 
4,948.298 
3,550,589 
4,179,539 

13,304.932 
3,584,687 
4,310,822 
9,831.143 

65.555.781 
7,543.564 

11,174.200 
5,742.301 
6.628.511 

10.071.202 
15,455,476 
4,208.101 
4.732,426 

65,528,011 
7,950,605 
16.753.884 
14.543.690 
26.279.832 

85.880.450 

35.271.308 
24.342.962 
2.769.725 
8.158.621 

14.165.959 
4.919.911 
3.898.941 
4.486.786 
860.321 

13.292.733 
659.044 

12.633.689 

162.061.039 

71.273.908 
15.427.922 

5.107.953 
25.772.815 

5.030.936 
13.735.451 

2.094.349 

4.104.482 

40.731.500 
35.764.339 
4.967.161 

50.055.631 
15.325.659 
18.309.183 
14.621.771 
1.799.018 

EE0.6E6.97I 

305.391.027 

64,022,882 
30,155,175 

211,212,970 
20,259,128 
15,143,537 
11,421,368 
27,564,173 
14,974,321 
12,296,180 

13,259,340 
14,209,384 
13,067,554 
6,601.684 
13.572.880 
48.843.421 

353.886.969 
21.466,915 


4.698,369 
3.570,842 

37,096.434 

21.159.791 
1>,936,643 

31,340,201 
3,541,242 
2,181,631 
2,899,332 

10,101,292 
2,536,601 
3,188,061 
6,892,042 

41,706,961 
5,415,670 

7,819,641 
3,838,451 
4,598,960 

6,683,624 
7,115,711 
3,036,691 
3,198,213 

44,405,227 
5,517,870 
11,433,925 
10,066,338 
17,387,094 

66,572,515 

27,038,179 
18,414,313 
2,165,291 
6,458,575 

8.282.726 
3.147.651 
2,141,701 
2,372.358 
621,016 

8,861,555 
465,668 

8,395,887 

95.329.334 

47.360,573 
10.081,928 
3,748.150 
17.048.261 
3.797.668 
8,625.255 
1,171,702 
2,887,609 

20,638,392 
17,822,970 
2,815,422 

27,330,369 
6,999,538 

11,898,704 

7,526,370 

905,757 

509.397.534 

253,069,279 

56,127.637 
22,596,198 

174,345,444 
16,277,587 
12,045,294 

9,021,394 
25,698,515 
11,713.818 

9,496,592 

11,398,48; 
12,027,378 
10,532,379 
5,320,460 
11.175,257 
39.638,283 

255,403,548 
16,366,483 


351,998 
315,809 

1,756,325 

1,073,316 
683,009 

2,125,381 
246,662 
372,688 
163,004 

455,873 
207,736 
175,317 
504,101 

5,441,091 
349,657 

■ 852,490 
196,154 
391,468 

578,739 

2,559,717 

276,674 

236,192 

3,463,754 

536,151 

756,711 

392,807 

1,778,085 

6,373,271 

1,025,548 
641,375 
81,638 
302,535 

1,557,848 
182,097 
380,547 
942,741 
52,463 

640,612 
17.134 

623,478 

8.617.944 

1,594,986 
-18,252 

98,257 
1,079,323 

42,174 

97,619 
207,289 

88,576 

3,429,276 

2,930,540 

498,736 

3,593,682 

1,419,800 

1.128,019 

917.734 

128.129 

14.367.925 

7.436.004 

723.724 
1.354.502 

5.357.778 
681.468 
565.460 
248.782 
339.353 
528.662 
365.470 

328.008 
324.822 
275.656 
149.832 
371.847 
1.W8.418 

6.889.866 
597.038 


397.427 

338.138 

2.001.296 

1.177.604 
823.692 

2.429.658 
247.004 
389.366 
190.667 

592.622 
220.721 
206317 
582.961 

5.961.882 
368.952 

892.852 
292.610 
448.819 

631.977 

2.706.009 

312.764 

307.899 

4.046.537 
556.416 
868.756 
688.457 

1.932.908 

6.433.071 

1.320.759 
850.270 
116.542 
353.947 

1.700.612 
247.596 
433.845 
953.601 
65.570 

814.127 
33.268 

780.859 

9.976.107 

2.646.740 
390.512 
141.190 

1.248.596 
202,490 
298,716 
225,439 
139,797 

3,568,823 

2,999,094 

569.729 

3,760,544 

1.482,112 

1.150.676 

960.826 

166.930 

1T.470.77S 

8.523.979 

866.906 
1.522.330 

6.134.743 
740.295 
615.278 
361.700 
384.931 
619.461 
392.312 

366.021 
353.530 
302.942 
170.155 
421.391 
1.406.727 

8.903.180 
727.595 


361.233 
306.435 

1.688.561 


80 

81 

82 

«1 


Feirous metal processing and basic products, and primary metal 

products not elsewtiere classilied 

Nonlerrous metal piocessing and basic products 

Fabricated metal products, except machineiy and transportation 
equipment 


1.073.029 
615.532 

2.211.169 
243 100 


M 




371027 


85 

86 

87 
88 
89 

10 


Plumbing and floating apparatus, except electric 

Fabricated structural metal products 

Screw machine products, bolts, and similar products 

Metal stampings 

Other fabricated metal products 


181.920 
531.887 
194.290 
189.007 
499.938 

5 700.241 


11 




325.955 


92 




860 264 


93 
14 


Metalworhing machinery „ 


261.959 
415.148 


I"! 


General industrial machinery 


593.776 


IB 




2.673.119 


17 




301 489 


18 




268.531 


11 




3 770 023 


100 

ini 


Household appliances 

Radio television and communication equipment 


548.958 
778.071 


in? 




572.248 


103 
104 

105 
106 
107 
108 

109 
110 
111 
112 
113 
114 

115 


Othei electrical equipment and supplies 

Motor vehicles and equipment 

Transportation equipment, except motor vehicles 
Aircraft guided missiles, and pails 
Ship and boat building and repairing 
Transportation equipmenf not elsewhere classified 

Scientific instruments, photographic equipment, watches and clochs 

Scientific and mechanical measuiing instruments 

Optical, medical, and ophthalmic goods 
Photogiaphic equipment and supplies 
Watches and clocks 

Miscellaneous manutactureil products, and manufacturing not 
allocable 


1.870.746 

6.363.070 

1.168.116 
740.545 
97.632 
329.939 

1.660.531 
233.966 
419.952 
943.260 
63.353 

753.733 
32.675 


116 


Miscellaneous manufactured products, except ordnance, and 


721.058 


117 

118 
119 
120 
121 
122 
123 
124 
125 

126 
127 

178 


Transportation, communication, electric, gas. and sanitary services 

Transportation 

Railroad transportation 

Local and interurban passenger transit 

Trucking and warehousing 

Water tiansportation 

Air transportation 

Pipe line transportation 

Transportation services not elsewhere classified 

Communication 

Telephone, telegraph, and other communication services 


9.215.370 

2.200.752 
351.086 
124.196 

1.074.866 
158.600 
186.487 
206.776 
98.741 

3.424.150 

2.916.732 

507 418 


129 
130 
131 
132 
133 

134 

135 

136 
117 


tlectnc, gas, and sanitary services 

Electric companies and systems 
Gas companies and systems 
Combination companies and systems 
Wafei supply and othei sanitaiy services 

Nlioltule and retiil trade 

Wholesale trade 

Groceries and related products 


3660.468 

1.463.694 

1.123.658 

936.868 

136,248 

13.641.213 

6,018,036 

684,092 
847,694 


MR 




4 486 250 


ni 




499,597 


140 
141 
142 
143 


Drugs, chemicals, and allied products 

Dry goods and apparel 

Farm products— raw materials 


345,979 
305,036 
269,937 
433,522 


144 

145 
146 
147 


Hardware, and plumbing and heating equipment 

Metals and minerals, except petroleum and icrap 

Petroleum and pelioleum products 


335,923 

283,309 
292,193 
253,350 


148 
149 
15H 


Paper and its products 

Lumber and construction materials 


117,077 

337.346 

1.012.981 


151 


Retail trade 


7.596.876 


152 




585.042 









Footnotes a( end of table See text for "Explanation of Terms" and "Description of the Sample and Limitations of ttie Data " 



Corporation Returns/1972 



13 



Active Corporation Returns 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, Total Assets, 
Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 



[All figures are Astlmatas based on samples— money amounts are In thousands of dollars 





Minor Industry 


Total 

Income 

tax 


For»lgn 
Ux 
ct«dlt 


Invest 
ment 
credit 


Olsttlbutlons to stock 

liolders except in 

own stock 


Total 
asseU 


Kef worth 


Depreci- 
able 
assets 


Depreci- 
ation 
daducUoa 




Total 


Returns 
with net 
Income 




Manufacturing— Continued 
Stone, clay, and glass products— Continued 
Concrete gypsum and plaster products 


<10) 


(11) 


(12) 


(13) 


(141 


(15) 


(16) 


(17) 


(II) 


77 


159,369 
142,020 
789,447 

502,372 
287,075 

1,005,618 
114,052 
174,524 
85,889 

238,208 
87,181 
84,191 

221,573 

2,680,380 
152,718 

406,474 
113,084 
191,673 

275,968 

1,281,189 

142,268 

117,006 

1,754,760 
260,859 
348,196 
266,877 
878,828 

3,048,529 

549,937 
351,764 
43,216 
154,957 

784,988 
108.863 
196438 
450.055 
29,632 

343,965 
15,475 

328,490 

4,363,110 

994,609 
171,774 
53,599 
472,206 
70,502 
87,862 
98,245 
40,421 

1,631,412 

1,397,555 

233,857 

1.737,089 

701,369 

529,931 

448,623 

57,166 

S.700,491 

2,541,486 

289,725 
354,627 

1,897,134 
209,120 
156,657 
130,486 
113,622 
187,796 
136,980 

126,063 
121,780 
110,806 
47,860 
140,716 
415,248 

3,146,610 
224,874 


CI 

17,866 
152,712 

71,122 
81,590 

61,287 

C) 

20,305 
4,622 

13,045 
1,406 
1,797 
4,332 

682,298 

C) 

60,853 
7,608 
33,299 

39,527 

512,026 

7,558 

6,052 

197,975 
29,052 
76,617 
23,177 
69,129 

345,802 

32,080 

22,390 

1,224 

8,466 

138,139 
17,485 
33,311 

C) 
CI 

14,955 
C) 

14,584 

51,106 

17,429 
1,596 

C) 

1,042 
1,204 
2,803 

C) 

CI 

26,545 
C) 
C) 

7,832 
CI 

5,826 
CI 
C) 

194.953 

127,992 
4,247 
3,056 

120,689 

1,805 

53,834 

665 

7,582 

1,108 

CI 

393 
CI 

660 
C) 

84 
13,857 

66,947 
C) 


19,086 
11,272 

92,495 

73,454 
19,041 

61,328 
16,451 
4,919 
2,307 

11,402 
6,335 
6.691 

13.223 

99.020 
8.092 

15.701 
6.761 
9,257 

14,784 
33,393 
4,294 
6,738 

129,413 
9,278 
43,885 
19,563 
56,687 

127,205 

49,906 
35,146 
3,202 
11,558 

25,203 
7,773 
5,479 

11,706 
245 

17,160 
580 

16.580 

9(0,542 

211,323 
68,806 
12,928 
66.000 
12,648 
23,647 
23,779 
3,515 

375,204 

359,084 

16,120 

374,015 
157,055 
113,665 
93,785 
9,510 

2(4,092 

89.578 

16.807 
12.827 

59.944 
4.684 
2.805 
2.965 
8.250 
2.730 
3.020 

4.041 
8.253 
2.056 
1.518 
4.653 
14.969 

172.179 
9.704 


94.017 
81.068 
776.104 

445.959 
330.145 

446.821 
99.084 

102.194 
39.772 

75.281 
28.910 
18,754 
82,826 

1,552,155 
82,377 

343,805 
53,500 
74,732 

122,986 
774,171 
37,959 
62,625 

1,055,930 
123,713 
333,822 
84,715 
513,680 

1.818,356 

352,647 

272,578 

14,141 

65,928 

416,693 
66,075 
82,227 

C) 

CI 

114,373 
C) 

106,299 

(,911,309 

925,642 
445,925 

57,004 
158,980 

47,594 

39.176 
132.343 

44.620 

2.216.823 
2.105.731 

111.092 
3.768.844 
1.569.251 

813.207 

1.340,229 

46,157 

2.431.237 

883.500 
127.489 
126.485 

629.526 
68.163 
74.816 
35.469 
50.668 
46.508 
33.421 

39.652 
36.805 
37.690 
24.394 
38.457 
143.483 

1.538.153 
124.517 


93.298 
79.237 
767,464 

437,718 
329,746 

426,446 
99,084 

101,990 
33,073 

66,561 
28,417 
18,182 
79,139 

1,542,283 
82,377 

341,236 
50,851 
73.370 

122,571 
773,384 
37,919 
60,575 

1,053,616 
123,713 
333,773 
84,528 
511.602 

1.815.383 

330.060 

250.749 

13.728 

65.583 

416.429 
66.024 
82.014 

C) 

CI 

108.628 

C) 

101.093 

6.421.042 

899.007 
441.809 

55.449 
157.707 

44.727 

24.309 
131.833 

43.173 

2.196.336 

2.085.498 

110.838 

3.332.699 
1.469,723 

781.315 
1.039,991 

41.670 

2.311. IN 

848.448 

125.266 
117.535 

605.647 
57.451 
73.102 
32.876 
50.349 
45.958 
33.203 

39.207 
36.649 
37.478 
24.141 
37.978 
137.255 

1.453.148 
123.410 


5.018.148 
4.294.992 
57.943.893 

28.401.342 
29.542.551 

29.182.086 
3.990.529 
2.707.215 
3.162.184 

8.335.205 
2.308.219 
2,453.570 
6,225,164 

68,903,551 
7,056,607 

9,391,027 
4,624,908 
5,172,488 

9,688,226 
27,006,500 
2,722,897 
3,240,898 

59,118,863 
5,625,839 
16.606.305 
14,085,163 
22,801556 

62,144,639 

34,265,632 
23,903,179 
3.034,664 
7.327.789 

13.312,479 
5.116.176 
3.178.712 
4.383.410 
634.181 

10.152.880 
512.835 

9,640.045 

337.7IS.312 

89.255.823 
38.523.107 

2,780,863 
15,633,612 

6,836.356 
16.492.754 

5.670.772 

3.318.359 

95.163.441 
89.464.734 
5.698.707 

153.296.048 
61.873.089 
35.821.812 
51.027.684 
4,573.463 

241.75t.6T3 

107.087.120 

12.334.969 
14.326.477 

80.425.674 
7.217.229 
8.303.606 
4.940.051 
7,556.089 
6.184.053 
4.892.244 

5.324.930 
5.707.425 
3.133.199 
2.403.426 
4.457.280 
20.306.142 

133.318.775 
9.672.166 


2,465,714 
2,626,418 
27,220.798 

15.194.931 
12.025.867 

14.344.979 
1.929.898 
1.704,754 
1,354,355 

3,641,034 
1,289,033 
1,187,931 
3,237,974 

34,361,356 
2,815,656 

5,189,034 
2,567,677 
2,517,664 

4,974,026 
13,156,829 
1.481,010 
1,659,460 

24,078,797 
2.592,576 
6,217,319 
5,806,884 
9,462,018 

26,370,361 

12,696,681 
8,801,564 
1.374,010 
2.521.107 

8.563.640 
3.050.011 
2.026.520 
3.201.799 
285.310 

4,451,439 
257,423 

4,194,016 

142.731,762 

36.257,877 

18,648,096 

973,631 

6,595,597 

2.467,051 

4.990,275 

1.652.247 

930.980 

45.102.048 
42.555.742 

2,546,306 
61,371,837 
24,932,300 
13,356,642 
21,282,747 

1.800,148 

92.027.1 3( 

39,822.922 

4.606.992 
5.452.970 

29.762.960 
2.642.089 
4.110,895 
1.752,947 
2,376,766 
2,325,099 
2,207,718 

1,779,494 
2,253.476 
1.291.313 
988,217 
1,745,740 
6,289.206 

51,568,070 
3,968,327 


4,228,551 

3,113,379 

47,305,456 

32,780,245 
14,525,211 

15,407,588 
2,986,804 
1,138,742 
1,648,707 

3,338,461 
1,568,568 
1,483.232 
3,243,074 

30,372,034 
2,314,856 

3,946,324 
2,836,804 
2,128,825 

4.032,862 
11.988.816 
1.059.568 
2,063.979 

22.150.510 
1.986.776 
5.609.331 
4.557.229 
9.997.174 

25,756,932 

14,009,348 

9,916,577 

866,358 

3,226,413 

6,403,207 
2,081,816 
1,270,882 
2,903,045 
147.464 

3.462.207 
252.876 

3,209.331 

343.187.917 

81.880.649 
37.616.654 

2.168.821 
12.046.267 

4.947.868 
16.664.685 

5.971.881 

2.464,473 

93,123,042 
90,246,120 
2,876,922 

168,864,226 
69,330,033 
37,301,211 
58,174,540 
4,058,442 

74.0(5.551 

24307.924 

4.021.642 
2.910.171 

17.376,111 

1,071,201 

2.392,317 

762,673 

2,437,419 

646,767 

886,712 

971,081 

2334.887 

626.098 

682.908 

1.178.196 

3.385,852 

49,340,363 
2,616,592 


311 678 


78 






79 
80 


Pnniai> metal industries 

Ferrous metal processing and basic products, and primary metal 


2,213,847 


81 
82 


Nonlerrous metal processing and basic products 

Fabricated metal products, except machinery and transportation 

equipment 


768,144 
1 103 798 


81 


l«etal cans 


211 472 


84 


Cutieiy hand tools and hardware 


90 121 


85 
86 


Plumbing and heating apparatus, except electric 

Fabricated structural metal products 


94,758 
262 324 


87 






88 


Metal stampings . . 


102 720 


89 


Other fabricated metal products 


235 961 


90 






91 


Farm m3Chinei> 


159 414 


92 

93 
94 


equipment 

Metaiworking machinery 


321,750 
189,769 


95 

96 
97 
98 


General industrial machinery ..„ 

Office and computing machines „ 

Service industry machines .. 

Other machinery except electrical .. . . 


285,164 

1,399.546 

90.405 

158 588 


99 

inn 


Electrical equipment and supplies 

Household appliances , 


2.019.385 
178 278 


ini 


Radio, television and communication equipment 


578 883 


in? 


Electronic components and accessories 


437 581 


103 

in4 


Other electrical equipment and supplies 

Motor vehicles and equipment 


824.643 
2 034 881 


ins 






in6 


Aircraft, guided missiles and parts , 


834 622 


in7 


Ship and boat building and repairing 


62 669 


108 
109 

no 

HI 
112 
113 

114 


Transportation equipment not elsewhere classified 

Scientific instruments, photograohic equipment, watches and clocks 
Scientific and mechanical measuring instruments 

Optical, medical, and ophthalmic goods 

Photographic equipment and supplies 

Watches and clocks 

Miscellaneous manufactured products, and manufacturing not 
allocable 


250.492 

539.146 
203.743 
104.152 
219.909 
11.342 

293 367 


115 
116 

117 
118 


Ordnance, except guided missiles 

Miscellaneous manufactured products, except ordnance, and 
manutacturmg not allocable 

[raiisportation. commcinlcatloi, tiactrlc. (as. and unlUiT unices 

Transportation .; 


18.759 

274608 
17.172.701 
4 953 667 


119 






i?n 


local and interurban passenger transit 


249 627 


171 




1 279 233 


127 




293 069 


173 






174 


Pipe line transportation 


268 016 


175 




166 126 


176 


Communication 


5 930 280 


127 
128 

129 
130 
131 
132 


Telephone, telegraph, and other communication services 

Radio and television broadcasting 

Electric, gas. and sanitary services „ 

Electric companies and systems 

Gas companies and systems 

Combination companies and systems 

Water supply and other sanitary services 


5,667.032 
263.248 

6288.761 
2536.577 
1.498.712 
2.061.535 
191 937 


134 


Wholeule and reUII ntt 


(319 521 


115 


Wholesale trade , 


2 091 360 


136 
137 

138 
139 
140 
141 
142 
143 
144 

145 
146 
147 
148 


Groceries and related products 

Machinery, equipment, and supplies 

Miscellaneous wholesale trade „.,.„ 

Motor vehicles and automotive equipment 

Drugs, chemicals and allied products 

Ory goods and apparel 

Farm products raw materials 

Electrical goods 

Hardware, and plumbing and heating equipment 

Metals and minerals, except petroleum and scrap 

Petroleum and petroleum products 

Alcoholic beverages „ 

Paper and its products 


359.017 
332.409 

1.399 934 
102.184 
129.746 
69.416 
145.004 
68.667 
75.110 

80.147 
185.243 
60.759 
55 389 


149 
150 


Lumber and construction materials 


107.103 
321 166 


151 




4 200 744 


152 


Building matenals, hardware, and farm equipment 


226.756 



Footnotes a1 end of table See text for "txplanatton of Terms" and "Oescnption of the Sample and limitations of ttie Data " 



14 



Corporation Returns/1972 



Active Corporation Returns 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, Total Assets, 
Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 



[All ttgurss are estimates based on samples -money amounts are In thousands ol dollars 1 







Number of returns 


Total receipts 










Income 
subiect to 
normal tax. 
surtax, and 
alternative 
tax 




Minor industry 


Total 


With net 
income 


All 
returns 


Returns 
with net 
income 


Business 
receipts 


Cost ol 
sales and 
operations 


Net incnme 
(less 
deficit) 


Net income 




Wholesale and retail trade—Continued 


(II 


(2) 


(3) 


(4) 


(S) 


(6) 


(71 


181 


(9) 
























Retail trade— Continued 




















153 


General merchandise stores 


22.483 


14,332 


73.427.734 


65.554.912 


69.471.543 


43,531.718 


2.327.336 


2.610.228 


2.488.253 


154 


Food stores 


27.694 


16,626 


78.7 78.406 


53.127.775 


77.941.317 


61,561.480 


554.130 


898.359 


803.830 


155 


Automotive dealers and service stations 


67.140 


46,486 


94.236.381 


83.379.048 


92.912.588 


77.463.023 


1.218.704 


1.476.165 


1.221.543 


156 


Automobile and tiuch dealers 


32.975 


25.023 


75.262.739 


68.089.576 


74.352.941 


63.448.647 


909.490 


1.021.750 


857.030 


15; 


Gasoline service stations 


12.812 


8,236 


7.742.716 


6.237.822 


7.624.629 


5.887.934 


132.315 


165.849 


141.747 


158 


Other automotive dealeis 


21.353 


13.227 


11.230.926 


9.051.650 


10.935.018 


8.126.442 


176.899 


288.566 


222.766 


159 


Apparel and accessory stores 


39.443 
34.441 


27.258 
23.269 


18.920.411 
15.192.329 


15.142.610 
12.539.935 


18.432.129 
14.670.040 


11.387,185 
9.430.350 


541.128 
326.850 


734.911 
467.374 


626.219 


160 


Furniture, home lurnishings. and equipment stores 


361.526 


161 


Eating and drintiing places 


74.272 


38.343 


21.718.765 


15.678.523 


21.146.182 


9,301.855 


427.810 


800.528 


596.766 


162 


Miscellaneous retail stores 


91.223 


60.743 


38.706.911 


32.499.362 


37.846.255 


26.361.454 


896.870 


1.188.020 


913.697 


163 


Drug stores and proprietaiy sloies 


19.846 


14.169 


13.108.231 


11.132.298 


12.855.811 


9.109.799 


285.797 


354.457 


289.934 


164 


Liquor stores 


10.345 


6.681 


3.320.384 


2,532.200 


3.290.934 


2.624.442 


56.166 


73.650 


46.086 


165 


Other retail stores 


61.032 


39.893 


22.278,296 


18.834.864 


21.699.510 


14.627.213 


554.907 


759.913 


577.677 


166 


Wholesale and retail trade not allocable 


1 151 


840 


1.455.080 


1398.747 


1,388,982 


924707 


42.055 


43.617 


33.301 


16/ 


Finance, insurance, and real estate 


425.088 


265.671 


225,581.228 


203.596.409 


118.529.783 


57.970.771 


17.654.882 


20.S6S.i84 


13.773.394 


168 


Banking 


14.458 


12.665 


52.230.807 


46.752.081 


8.105.131 


2.435.997 


2.870.928 


3.133.794 


2.923.890 


169 


Mutual savings banks 


484 


475 


6.075.659 


5.684.794 


172.102 


5.259 


346.607 


363.622 


249.297 


WO 


Banks and trust companies, except mutual savings banks 


13.974 


12.190 


46.155.148 


41.067.287 


7.933.029 


2,430,738 


2.524.321 


2.770.172 


2.674.593 


171 


Credit agencies othei than banks 


29.836 


20.041 


25.096.886 


23.642.740 


5.650.246 


1,508,060 


1,668.824 


1.860.019 


1.739.137 


172 


Savings and loan associations 


5.349 


4.931 


15.275.757 


14.879.732 


944.661 


84 704 


897.284 


910.029 


876.240 


173 


Personal credit agencies 


7.491 


5.723 


4.419.706 


3.920.569 


2,568,415 


880,590 


298,072 


360.146 


313.180 


174 


Business credit agencies 


2.914 


2.212 


2.178.477 


1.946.745 


1.420.327 


361,766 


207,493 


238.377 


224.764 


175 


Other credit agencies, and Finance not allocable „ 


14.082 


7.175 


3.222.946 


2.895.694 


716.843 


181,000 


265,975 


351.467 


324.953 


176 


Security and commodity brokers, dealers, enchanges. and services 


5.693 


2.649 


5,560.628 


4,284.552 


1.695.186 


55,594 


405,278 


604.628 


542.024 


177 


Security biokeis. dealeis. and flotation companies 


3.919 


1.768 


4.878.453 


3.718.461 


1.338.720 


41.893 


334,705 


507.861 


474.566 


178 


Commodity brokers and dealers, security and commodity 






















exchanges, and allied services 


1.774 


881 


682.175 


566,091 


356466 


13,701 


70,573 


96.767 


67.458 


179 


Holding and other investment companies 


64,470 


37,209 


9.355.404 


8,097,511 


1,245,372 


577.711 


4,737,349 


5.182.888 


840.507 


180 


Regulated investment companies 


799 


534 


3.799.871 


3,711538 


CI 


_ 


3,307.584 


3.317.985 


271 


181 


Real estate investment tiusts 


427 


165 


1.216,462 


742,668 


13,714 


_ 


288.689 


319.276 


(•) 


182 


Small business investment companies 


519 


209 


36,932 


19.878 


1,879 


— 


-6.208 


6.979 


5.467 


183 


Other holding and investment companies 


62,725 


36,301 


4.302,139 


3,623,427 


1,229,625 


577.711 


1.147.284 


1.538.648 


834.330 


184 


Insurance earners 


5.221 


3,730 


103.547.011 


99,394,764 


85,466,502 


48.375,477 


6.105.007 


6.325.172 


5.064.499 


185 


Life insurance 


1.755 


1,128 


59.854.339 


57,462,248 


45,911,461 


27.185.477 


3.539.902 


3.678.601 


3.273.878 


186 


Mutual insurance, except life oi marine and certain tire or tlood 






















insurance companies' 


1.018 


900 


12.465.552 


11.547.648 


11,541.419 


6.721.230 


673.451 


709.649 


527,286 


187 


Other insurance companies 


2.448 


1.702 


31.227.120 


30.384.868 


28.013.622 


14.468,770 


1.891.654 


1.936.922 


1.263,335 


188 


Insurance agents, brokers, and service 


32.228 


23.198 


5.333.450 


4.515.738 


5.033.309 


1.302.804 


414.286 


492.195 


369,125 


189 


Real estate 


273.182 


166.179 


24.457.042 


16.909.023 


11.334.037 


3.715.128 


1.453.210 


2.967.188 


2.294,212 


190 


Real estate operators (except developeis) and lessors of buildings 


179.799 


114.148 


12.782.613 


8.615.849 


5.318.197 


1.619.517 


922.957 


1.637.167 


1.412.135 


191 


Lessors of mining, oil and similar property 


629 


251 


212.909 


185.612 


33.289 


(•) 


8.062 


29.678 


27.183 


192 


Lessors of railroad property, and of real property not elsewhere 






















classified 


9.892 


5.677 


328.608 


241.264 


119.319 


22.897 


29.342 


68,697 


49.881 


193 


Subdividers. developeis. and operative builders 


41.841 


22.997 


5.647.722 


3.970.102 


1.175.041 


789.989 


274.228 


847.343 


539.390 


194 


Other real estate and combinations of real estate, insurance, loan. 






















and law offices 


41.021 


23.106 


5.485.190 


3.896.196 


4,688,191 


1272.517 


218.621 


384,303 


265.623 


195 


Services 


314.795 


184.593 


83.987.745 


64.144.565 


79.910.175 


42.246.883 


2.304.496 


4.103.672 


3.028.210 


196 


Hotels and other lodging places 


19,349 


10.391 


8.107.318 


5.996.985 


7.508,827 


3.738.915 


248.719 


481.674 


306.156 


197 


Personal services 


37,746 


21.314 


7.073.962 


5.299.155 


6.917.279 


3.727.398 


226.424 


335.757 


261.205 


198 


Business services 


82.401 


47.808 


24.406.372 


19.481.283 


23.265.448 


14.117,331 


757,503 


1.247.122 


950,934 


199 


Advertising 


11.738 


7.531 


7,428,411 


6.412.191 


7.289,526 


5.285,453 


216.122 


269.844 


223.479 


200 


Business services, except advertising 


70.663 


40.277 


16,977,961 


13.069.092 


15.975922 


8.831,878 


541.381 


977.278 


727.455 


201 


Automobile services and miscellaneous repair services 


40.503 


25.131 


8,958.825 


6.652.431 


8.514,887 


4.500.634 


219.961 


356.777 


270.706 


202 


Automobile parking, repair, and services 


29.289 


18.318 


6.891.795 


5.018.011 


6,473.637 


3.177.572 


154.693 


272.926 


206.579 


203 


Repair services, except automobile 


11.214 


6.813 


2.067.030 


1.634.420 


2.041.250 


1.323.062 


65.268 


83.851 


64.127 


204 


Amusement and lecreation senrices 


34.974 


16.955 


10.241.149 


7.246.559 


9.214.930 


4 773.927 


275.402 


638.654 


481.013 


20S 


Motion picture production, distribution, and related services 


4.671 


1.949 


2.910.918 


2.043.074 


2,638767 


1.396.064 


64.882 


154.411 


120,172 


206 


Motion picture theaters 


4.197 
26 106 


2,521 
12,485 


1.485.973 
5.844,258 


1.063.563 
4,139,922 


1,348.934 
5,227,229 


712.523 
2,665.340 


42.863 
167.657 


80.940 
403.303 


61.550 


207 


Other amusement and recreation services 


299.291 


208 


Other services 


99.822 


62,994 


25,200.119 


19,468,152 


24,488,804 


11,388.678 


576.489 


1.043.688 


758.196 


209 


Offices of physicians and surgeons 


29,077 


21,746 


6.189,881 


4,972.099 


6,157,330 


1,444.282 


112,244 


149.567 


133,795 


210 


Offices ol dentists and dental surgeons 


5,925 


4,711 


831.012 


668,909 


825494 


238,378 


20.401 


25.229 


21 199 


211 


Other medical services 


17706 


11,634 


6,489,238 


4,915,924 


6,315,672 


3,523,063 


177.968 


267.370 


173.178 


212 


Educational services 


7,878 


3.414 


1.037,059 


684,927 


987,657 


526,155 


-26.387 


48.914 


34.582 


213 


Legal services 


4,247 
34,989 


2.981 
18508 


928,136 
9,724.793 


733,352 
7,492,941 


919,915 
9 282,742 


293.284 
5.363,516 


21.712 
270.551 


28.050 
524,558 


19.986 


214 


Services not elsewhere classified 


375.456 


215 


Nature of business not allocable 


17.251 


3.762 


914.629 


585.188 


827.509 


511.297 


-7.090 


37.40S 


24,027 



footnotes at end of table Sec tett lor "Explanation of Tetms" and "Desctiption of the Sample and Limitations ol the Data ' 



Corporation Returns/1972 



15 



Active Corporation Returns 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations. Net Income, Tax and Credit Items, Distributions to Stockholders, Total Assets, 
Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 



|AII (isures 3re estimates based on samples— money amounts are in thousands ot dollarsi 













Distributions to stocit 




















holders eicept m 












Minor industry 


Total 


Foreign 


Invest 
ment 


own 


tocli 


Total 


Net worth 


Depreci- 
able 


Depreci- 




income 


tax 






assets 


ation 






tax 


credit 


credit 




Returns 




assets 


deduction 












Total 


with net 
rncome 












Wholesale and retail trade— Continued 


(101 


111) 


(121 


(13) 


(14) 


(151 


(161 


(17) 


1181 
























Retail trade— Continued 




















153 


General merchandise stores 


1.152,702 
355.448 


55.980 
(•) 


58.476 
38.838 


731,416 
209,348 


716.377 
163.107 


43.079.538 
14.917.146 


16.430.573 
6.529.653 


15.328.632 
8.944.453 


1.086.845 


154 


Food stores 


785,159 


155 


Automotive dealers and service stations 


464.419 


6.346 


16.927 


117.935 


114.342 


23.640.752 


7.291.954 


6.202.761 


670.583 


156 


Automobile and truck dealers 


332.013 


(•) 


9.662 


72.885 


71.818 


16.527.187 


5.085970 


3.863.783 


437.027 


15? 


Gasoline sen/ice stations 


54,158 


(•) 


3.561 


19.062 


16.889 


2.215,350 


819.139 


1.095.512 


100.361 


158 


Othei automotive dealers 


78.248 
248.525 


(*) 
(•) 


3,704 
6.857 


25.988 
86.839 


25.635 
78.046 


4,898,215 
8,826.966 


1.386.845 
4,275,714 


1.243.466 
2.245.131 


133.195 


159 


Apparel and accessor> stores 


201.293 


160 


Furniture, home furnishings, and equipment stores 


130.800 


!•) 


4,173 


33.574 


30.165 


7,408.933 


2,945,863 


1,486.471 


137.894 


161 


Eating and drinking places 


233,520 


1.351 


19.821 


94,060 


90,286 


10.000,356 


3,540,031 


7.369.288 


635.467 


162 


Miscellaneous retail stores 


336.322 


(•) 


17,383 


140.464 


137,415 


15.772.918 


6,585.955 


5.147,035 


456.747 


163 


Drug stores and proprietary stores 


115.694 


CI 


5.775 


45.829 


45,414 


4.407,456 


1.881.592 


1,299.540 


109.392 


164 


Liquor stores 


15.090 


_ 


498 


11.729 


11.729 


957.653 


346.718 


331.114 


27.876 


16b 


Other retail stores 


205.538 


(•) 


11,110 


82,906 


80272 


10.407,809 


4,357,645 


3.516.381 


319.479 


166 


Wholesale and retail trade not allocable 


1239; 
5.933.209 


(•) 
39S.5S7 


2,335 
172.784 


9 584 
8.04S.4E8 


9,584 
7.472,744 


1,350/78 
1,810,200.797 


636 144 
245,980,036 


417.264 
92,902,274 


27,417 


167 


Finance, insurance, and real estate 


5.211,840 


168 


Banking 


1.307,908 


221.621 


87.668 


2.029.231 


1.869.924 


913.879.756 


63,351,481 


14.808.300 


1.373.683 


169 


Mutual savings banks 


113.665 


301 


2.033 


_ 


_ 


96.228.397 


5,335,893 


793.718 


45.454 


170 


Banks and trust companies, eicept mutual savings banks 


1.194.243 


221.320 


85.635 


2.029.231 


1,869,924 


817.651.359 


58,015.588 


14.014.582 


1.328.229 


171 


Credit agencies other than banks 


817.198 


20.415 


15.442 


406.334 


351,878 


305.951.057 


18.316.712 


5,882.536 


407.471 


172 


Savings and loan associations 


432.152 


!•) 


5.926 


80.884 


80,740 


230.471.229 


8.508.662 


3.506.544 


154.897 


173 


Personal credit agencies 


136.463 
104.642 
143.941 


1*) 

5,762 
5.006 


3.603 

5.028 

885 


174,677 
70.288 
80.485 


158,604 
59,286 
53,248 


21.338.999 
16.738.523 
37.402.306 


4.062.324 
2.319.044 
3.426.682 


741.682 

1,103.627 

530.683 


67.661 


174 


Business credit agencies 


155.172 


175 


Other credit agencies, and finance not allocable 


29.741 


176 


Security and commodity brokers, dealers, exchanges, and senices 


246.219 


3.612 


6.103 


88.301 


79,895 


25.577.735 


3.275.027 


564.529 


58.987 


177 


Security brokers dealers, and notation companies 


216.043 


2.128 


5,781 


66.588 


59,061 


23.224.588 


2,843.787 


409.708 


48.119 


178 


Commodity brokers and dealers, security and commodity 






















exchanges, and allied services 


30.176 


!•) 


322 


21.713 


20,834 


2.353.147 


431.240 


154.821 


10.868 


179 


Holding and other investment companies 


280.984 


25.163 


4.009 


3.717.965 


3,460,846 


109.205,190 


78,919,900 


4.268.513 


178.480 


180 


Regulated investment companies 


77 





(•) 


2.554.269 


2,507,480 


60.909647 


56,566,635 


48.756 


335 


181 


Real estate investment trusts 


181 


_ 


_ 


445,936 


279,173 


14.423,115 


4,744 784 


1.840,379 


46.552 


182 


Small business investment companies 


1.973 


_ 


(•) 


2.269 


CI 


462.074 


175,532 


12,238 


497 


183 


Other holding and investment companies 


278.753 


25.163 


4006 


715.491 


673.083 


33.410.354 


17.432.949 


2,367.140 


131.096 


184 


Insurance carriers 


2.360.254 


122,083 


41.381 


1.132.527 


1.120.060 


346.095.380 


56.726.722 


5.455.802 


685.567 


185 


Life insurance 


1.550.125 


81.660 


14,999 


518.442 


511.390 


240.767.845 


23.351.973 


2.262.469 


332.738 


186 


Mutual insurance, except life or marine and certain fire or Hood 






















insurance companies' 


244.924 


1.777 


5,421 


C) 


C) 


19.875,302 


6.098.506 


363.457 


54.712 


187 


Other insurance companies 


565.205 
140.383 


38.646 
2.119 


20,961 
2,222 


612.333 
93.232 


606.918 
92,670 


85.452.233 
6.592,596 


27,276.243 
2,138.524 


2.829.876 
653.617 


298.117 


188 


Insurance agents, brokers, and service 


81.284 


189 


Real estate 


780.263 


544 


15,959 


577.878 


497,471 


102.899,083 


23.251.670 


61.268.977 


2.426.368 


190 


Real estate operators {except developers) and lessors of buildings 


457.697 


327 


8,641 


381.215 


309,643 


63632,792 


15.900.525 


53.620.698 


2.039.059 


191 


Lessors of mining, oil. and similar property 


10.785 


(•) 


193 


14.496 


14,496 


909,962 


233.186 


181.518 


13033 


192 


Lessors of railroad property, and of real property not elsewhere 






















classified 


15,994 


(*) 


891 


14.776 


14,307 


2,231,163 


801739 


982.842 


43.973 


193 


Subdividers developers and operative builders 


205,359 


(•) 


4,409 


106.768 


100,811 


27,967,148 


4.523.105 


4.335.039 


213.743 


194 


Other real estate and combinations of real estate, insurance, loan. 






















and law offices 


90,428 


CI 


1,825 


60,623 


58,214 


8,158,018 


1,793.115 


2.148,880 


116,560 


195 


Sanrices 


1.173.965 

127,462 


31.800 

1.117 


107.924 

11062 


C31.299 

100.581 


513.164 

94.271 


6S.2S9.4S9 

12.129.939 


21.358,022 

3.557.401 


45.990.314 

9.892.938 


4.779.869 


196 


Hotels and other lodging places 


559.171 


197 


Personal services 


100.027 


CI 


9,011 


36.806 


34.787 


4,538.193 


2.022,870 


3.636.707 


327.972 


198 


Business services 


385.562 


13,057 


30.023 


195.021 


183.180 


18,821,001 


5,934,538 


10,311.804 


1.301.788 


199 


Advertising 


94.746 


7,960 


2.649 


41.999 


41.475 


2,948.822 


934,128 


787.886 


87.089 


200 


Business services except advertising 


290.816 
95.669 
75.163 
20.506 


5.097 
C) 
(•) 


27.374 

18.125 

17,358 

767 


153.022 
54.057 
45.260 
8.797 


141.705 
41.356 
32.559 
8.797 


15.872.179 

8,287,518 

7,469,435 

818,083 


5,000410 

1,830.010 

1.475.050 

354.960 


9,523,918 

7,391.785 

7.001.649 

390.136 


1.214.699 


201 


Automobile services and miscellaneous repair services 


1.327.056 


202 


Automobile parking, repair and services 


1.285.357 


203 


Repair services, except automobile 


41.699 


204 


Amusement and recreation services 


200.265 


10.316 


21,552 


110,469 


101,433 


11,739858 


4.002.157 


8.253.431 


748.949 


205 


Motion picture production, distribution, and related services 


52.920 


10.189 


12,915 


17,387 


17,094 


4,137.398 


1.434.893 


2.000.740 


345.353 


206 


Motion picture theaters 


24.373 


C) 


1,686 


17,699 


17,619 


1.523.432 


554.188 


1.199.857 


71.305 


207 


Other amusement and recreation services 


122.972 


C) 


6,951 


75,383 


66,720 


6.079.028 


2.013.076 


5.052.834 


332.291 


208 


Other services 


264.980 


5.519 


18,151 


134.365 


128,137 


12.742.960 


4.011.046 


6.503,649 


514.933 


209 


Offices ol physicians and surgeons 


33.354 


— 


1.972 


12.716 


12,563 


928.064 


371.843 


609.878 


70,203 


210 


Offices ot dentists and dental surgeons 


4.613 




455 


1.117 


987 


168,415 


71.944 


129.795 


14.122 


211 


Other medical services 


60,140 


C) 


6,774 


33.286 


31.495 


5,578,602 


1,684.358 


3.557.131 


195.121 


212 


Educational services 


12,977 


C) 


422 


C) 


C) 


788,467 


98.459 


410.696 


35.S37 


213 


Legal services 


5,085 


_ 


471 


6.081 


4,141 


179,599 


63.435 


108.376 


13.509 


214 


Services not elsewheie classified 


148811 


5360 


8,057 


79,098 


76889 


5 099 813 


1,721,007 


1,687,773 


186.341 


215 


Nature ot business not altocalile 


i.OtO 


(•) 


376 


4.018 


3.965 


1.061.857 


268,947 


345.485 


25.210 



(*) Estimate is not stiown separately because of the small numt)er ol sample returns on which it was based However, the data are included in the appropriate totals 

'Eicludes companies with gross income under $150,000 which ate tax-exempt under section 501 

NOTE See text (or "Explanation of Terms" and "Description ot the Sample and Limitations of the Data " 



16 



Corporation Returns/1972 



Active Corporation Returns 



Table 2.— Balance Sheets and Income Statements, by Major Industry 





[All ligures are estimates tiased on samples money amounts are In tliousands ol dollarsl 












tea 


All 
industries 


Maior industry 




Ajri 
culture, 
forestry. 

and 
fishery 


Mining 


Contract 
construction 


ManulKturlni 




total 
mining 


Metal 
mining 


Coal 
mining 


Crude 

petroleum 

and natural 

gas 


Hon 

metallic 
minerals 
(except 
tuelsl 
mining 


Total 

manutac 

turing 


Food aid 
kindred 
products 






(II 


(21 


(31 


(41 


(51 


(El 


(71 


(81 


(91 


(101 


1 


1,812.760 
1,140,182 

3.256.831.334 

228.071.734 
785,406.229 
22,992,853 
223,847,520 

126,621,552 
113,008,355 

100,330,854 
6,317,987 
417,997,834 
507,5(2,965 
994,265.171 
383.156.945 

23.354.893 
8.960.583 

53.191.949 

11.676.116 
5.615.176 

85.893.732 

3.256.831.334 

184.940.326 

201.150.235 

1 163.047.044 

26.225.668 

445,200,445 

350,136,281 

220,584,621 

237,893,303 

26,313,376 

415,971,235 

14,631.200 

2.171.209.M9 

2.007.328.615 

6.653.900 
4.675.519 
74.978.315 
17.232.909 
3.245.679 

314.385 
9,111,781 
8,476,682 
6,500,707 
4,609,085 
28,082,272 

2.971.731.591 

1412,500,893 
41,332,941 
16,721,860 

8,252,383 
29,366,810 
60057,276 
72,883,880 

1,009,187 

945,864 

63,748,993 

6,871,094 
21,351.121 
16.799.665 
10,492.360 

1,691,137 
307,706,127 

99,478,258 
1,957,903 
96,760,642 
112,798,221 
16,037,579 

95,063,146 

42,890,248 

42,466,695 

107.653 

315.900 

3.024.608 
1.895 

36,039.621 
2.276.830 


42.974 
26.856 

13.620.047 

804.589 

1.547.612 

18.593 

1.924.554 

43.119 
16.157 

331.535 
197.509 
197.863 
975.696 
7.466.770 
3.399.132 

84.855 
22.495 
2.989.857 
41.780 
9.846 
448.217 

13.620.047 

942.975 
2.813.667 

484.546 

741.265 
3.457.014 

472.573 
2.748.528 

857.383 

76.609 

1.190.449 

164.962 

17.156.593 

16.313.786 

3.005 

1.173 

73.816 

119.422 

16.531 

5.977 

195.442 

64.186 

9.848 

534 

352.873 

IS.646.390 

12.585.547 

463.687 

279.147 

30.258 

264,730 

342,117 

392,380 

5,161 

1,126 

585,330 

8,333 

46,619 

41,804 

18,383 

16,636 

1,565,132 

510.203 
64 
509.094 
860.335 
351.241 

502,018 

186,403 

184,754 

868 

781 

21,125 
CI 

109,442 
29,615 


14,211 
7,529 

30.4t1.410 

1,479.920 

4.594.629 

56.288 

1.494.154 

284.362 
75.627 

951.760 

122.969 

204.964 

5.186.755 

19.554.469 

9.229,569 

5,057,596 

2,153,545 

795,919 

639,254 

233,125 

1,691,559 

30.461.410 

2,255,555 
2,256,962 
2,099,316 

402,854 
5.582.397 
1,720.143 
2,615,073 
4,736,680 

170,980 
9,006,993 

385,543 

22.E4i.21l 

21.498.182 

12.430 
5.502 
164.639 
129.194 
142.027 

7.177 
149.243 
121.324 
99.805 
55.582 
263.106 

19.465.914 

11,905,024 

300,654 

315,733 

35,464 

168,039 

627,098 

529,724 

7,255 

7,184 

1,344,549 

1,580,729 

32,408 

134,123 

135,575 

41.271 

2,301.084 

3.182.297 

22.575 

3,199.370 

3,868,673 

669,303 

3,635,671 

1,740,472 

1,714,914 

1.672 

23.886 

43.750 
10 

1,986.7 79 
55.035 


1,072 
141 

7.936.121 

202.195 

656.730 

2.869 

562.519 

73.692 
CI 

284.750 

C) 

CI 
2,093,058 
4,586,322 
1,918,525 

1,042,111 
333.541 
44 199 
72,697 
27.105 
535.105 

7.93E.I21 

374.646 

181.060 

255.525 

75.251 

1.556.585 

582.772 

605.807 

1.699.959 

29.066 

2.604.980 

29.530 

3.487.303 

3.322.382 

1.859 
CI 
19.480 
5.616 
7.302 

CI 
27.210 
4.568 
26.988 
39,354 
32,227 

3.530.154 

2,325,969 

15,552 

40,932 

3,197 

13,548 

173,408 

101,701 

765 

2,689 

226,139 

156,643 

2,227 

40,149 

43,493 

1,123 

382,619 

-42,851 
12,101 

-30,924 
174,182 
205,106 

117,379 

62,346 

52,468 

161 

9.717 

3.901 
CI 

151.232 
CI 


2.161 
910 

4.325.000 

218.884 

755.145 

4.979 

142.877 

17.821 
CI 

101.241 

12.350 

7,503 

622,914 

3.149,913 

1,377,357 

253.180 
69,667 

101,899 
79,692 
10,516 

317,600 

4.325.000 

331.476 
672.262 
239.726 

69.220 
884.030 
165.723 
310,492 
549,533 

65,475 
1,092,555 

55,492 

3.7B3.937 

3.615.575 

917 

1.850 

33.014 

40.953 

4.410 

CI 
19.477 

7.210 
23.291 

8.261 
28,840 

3.7II.I64 

2.596.756 

45.132 

83.149 

4.795 

46,187 

147,179 

105,432 

1,130 

734 

259,001 

89.484 

2,076 

25,085 

59,184 

7,659 

245,181 

65,773 
CI 

71,838 
161,176 

89,338 

124,508 

59,676 

56,018 

353 

3,305 

7,464 
CI 

66,734 
CI 


7,572 
4,267 

13.679.055 

783.626 

2.447.287 

36.006 

454.797 

169.938 
46.250 

483.795 
74.459 

144.977 
1.920.781 
8.104.444 
4.030.668 

3.470.582 
1.677,220 
312,452 
476.746 
192.381 
725.196 

13.E79.05S 

1.218.848 

1.011.311 

1.391.397 

189.253 

2.345.475 

715.088 

1.191,775 

2.267,475 

49.232 

3.536.126 

236.925 

11.523.749 

10.850.615 

5.824 

3.150 

89.851 

55.946 

121,323 

5,291 
86,246 
98,481 
45,247 

7,602 
154,173 

1,500.446 

4.631.632 

151.219 

73.924 

19.112 

71.350 

179,457 

232,611 

2,401 

2,798 

574,845 

1,221,022 

17,999 

39,784 

11,930 

31,222 

1,239,140 

3,023,303 

2,413 

3,022,566 

3,325,357 

302,791 

3,220,639 

1,541,369 

1531,595 

889 

8.885 

19.107 

1.693.261 
41 112 


3.406 
2.211 

4.521.234 

275.215 

735.467 

12.434 

333.961 

22.911 
11.291 

81.974 

15.517 

19.930 

550.002 

3.713.790 

1.903.019 

291.723 
73.117 

337.369 
10.119 
3.123 

113.658 

4.521.234 

330.585 
392.329 
212.668 

69.130 
796.307 
256.560 
506.999 
219.713 

27.207 
1.773.332 

63.596 

3.B53.222 

3.709,610 

3,830 

328 

22.294 

26.679 

8.992 

CI 
16.310 
11.065 
4.279 

CI 
47.866 

3.717.150 

2.350.667 

88.751 

117,728 

8.360 

36.954 

127.054 

89.980 

2,959 

963 

284,564 

113.580 

10,106 

29 105 

20,968 

1,267 

434.144 

136.072 
CI 

135.890 
207.958 
72,068 

173.145 

77.081 

74.833 

269 

1.979 

13.278 
CI 

75.552 
CI 


154.418 
93.348 

55.090.015 

4.978.459 

17.411.044 

190.459 

7.928.854 

199.623 
248.751 

5.062.175 
501.129 
410.454 

4.208.295 
19.801.494 

9.912.907 

157.823 
33.852 

1.931.758 
60.360 
14.545 

2.341,629 

55.090.015 

12.039.206 
7.190.4/5 
6.348.899 
1.373.332 
7,548,280 
5,860,063 
4,179,318 
2,233,113 
130.847 
8.776.005 
589.453 

10J.737.575 

106.458,649 

12,435 

13,421 

293,068 

550,327 

11,395 

7,287 
217.450 
205.557 
36.700 
24.804 
906.482 

10E.aS2.27l 

87.321.258 

3.772.033 

564.690 

185.110 

645.932 

2.256.387 

932.352 

31,344 

9,967 

2,011,509 

20,504 

220,159 

579.637 

375,961 

29,962 

7,905,473 

1,875,297 
18.940 
1.880.816 
3.143.065 
1.262.249 

2,391,363 

942508 

938,482 

3,297 

729 

74,884 
57 

293,625 
73,334 


203,238 
134,028 

E9t.E59.SI4 

23.959.555 

157,012.181 

3,080,111 

123,125,391 

7,003.829 
2.405.697 

28.465.615 
1.260.739 
2.272.941 
106.211.366 
390.270.897 
195.766.154 

15.039.878 
5.449.436 

11.644.062 
8.007.711 
4.496.315 

30.771.838 

E9t.E59.SI4 

74.748.579 
50.871.954 
52.760.710 

7188.636 
127.075.557 
37,831.836 
66,808,731 
77,575,946 

4,199.210 
205.643.451 

6.044.926 

I70.4S3.407 

841.062.514 

303.698 

145.851 

4.625.527 

2.764.506 

2.315.243 

54,976 
2.987.245 
560.862 
2.267.317 
4.071.749 
9.303.919 

123.120.759 

595.233.245 

8.G70.581 

11.223.942 

2.115,182 

8.262.479 

26,238,410 

12,921,858 

519,297 

379,280 

26,298,457 

4,740,959 

10,473,672 

8,395,973 

6,570,736 

826.741 

100,949,947 

46,642,648 
1,736,406 
48,233,203 
52,772,300 
4,539,097 

48.774.880 

22.842.078 

22.5)5.125 

63.617 

203.336 

1.379,131 
1.158 

15.626.374 
924.564 


15.266 


? 




10.380 


1 




54.990^7 


4 


Cast! 


2.366.822 


5 
6 
7 


Notes and accounts receivable 

Less Allowance tor bad debts „ . 


10.372.268 

192.569 

11.331.489 


8 
9 

10 
11 


Investments in Government obligations: 

United Slates 

State and local _ 

Othei current assets 


244.646 
190.777 

1.474.095 
271.119 


P 




89.276 


n 




9.014,802 


14 




31,005,147 


15 




14,820,445 


16 




80,959 


17 
18 
19 

70 


Less Accumulated depletion 
Land 
Intangible assets (amortizablel 


15.201 

1.082.510 

174.173 

39.603 


21 

n 


Other assets 


2.360.022 
54.990.217 


21 




5.805.278 


24 
75 


Mortgages, notes, and bonds payable in less than one year 


4.571.915 
3.927.445 


76 




435.249 


27 
78 


Mortgages, notes, and bonds payable in one year or more 


9.935.798 
2.461.510 


79 


Capital stock 


5.576.773 


30 




5.562.638 


31 
32 
33 

34 


Retained earnings, appropriated 
Retained earnings, unappropriated 
Less Cost of treasury stock 


358.050 

16.928.735 

573.104 

113.393.101 


15 




111.534.540 


36 


Interest on Government obligations: 
United States 


14.886 


17 




5.724 


38 
39 
40 
41 
42 
43 
44 
45 
46 

47 


Other interest 

Rents 

Royalties 

Net short term capital gam reduced by net long term capital loss 

Net long term capital gam reduced by net short term capital loss 

Net gain, noncapital assets 

Dividends received from domestic corporations 

Dividends received Irom toreign corporations 

Other receipts 


295.863 
195.221 
89.000 
2.404 
185.268 
71.128 
39.734 
242.769 
717.271 

109.I09.E2E 


48 




85,571,540 


49 
50 
51 
52 
53 
54 
SS 


Compensation ol otficers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 

Interest paid 


709,162 

1,025,070 

131,486 

734,846 

3,604,572 

1.121.741 

43.824 


56 




10.529 


57 




2.217.511 


58 




17.305 


59 
60 
61 
62 
63 

64 


Advertising 

Pension, prolitsharing, stoch bonus, and annuity plans 

Employee benelit programs 
Net loss, noncapital assets 
Other deductions 


2,531.851 
574.019 
434.138 
42.785 

11,039.247 

3.584.182 


65 
66 
67 


Constructive taxable income from related foreign corporations 

Net income (less delicill (line 64 plus 65 minus 371 


159.078 
3.737.536 
4.144.495 


68 


Deficit 


406.959 


69 
70 
71 
72 
73 
74 


Income subject to normal tax. surtax, and alternative tax 
Income tax. total 

Normal tax. surtax, and alternative tax 

Tax from recomputing prior year investment credit 

Additional tax for tax preferences 


3.962.289 

1,849,418 

1,842,824 

5,824 

770 

119,700 


75 




32 


76 
77 


Iistributions to stochholders; 
Cash and property except own stock 


1,141,317 
60.607 









foolnotes at end ol table See text tot "Explanation ol Terms" and "Oescnption ol ttie Sample and Limitations of the Data " 



Corporation Returns/1972 



17 



Active Corporation Returns 



Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 

[All figures are flstimates based on samples -money amounts are in thousands o1 dollars I 



Major industry — Continued 



Manufacturing- Continued 



Tobacco 
manufac- 
tures 



Textile 

mill 

products 



Apparel 
and other 
fabricated 

teitile 
products 



Lumber 
and wood 
proilucts. 

except 
furniture 



Furniture 

and 
fixtures 



Paper and 

allied 
products 



Printing 

and 
publishing 



Chemicals 
and allied 
products 



Petroleum 
refining 

and 
related 

industries 



(f3l 



(17) 



(11) 



(191 



Number of returns, total... 
With net income 



3 fetal assets 



Cash 

ftotes and accounts receivable 

Less Allowance for bad debts 
Inventories 
Investments in GoveinmenI obligations^ 

United Slates 

State and local 

Other current assets 

Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less Accumulated depreciation . 

Oepletabie assets 

Less Accumulated depletion 

Land 

Intangible assets (amortizabie) 

Less Accumulated amortization 

Other assets 



22 Total liabilities 



Accounts payable 

Mortgages, notes, and bonds payable in less than one year... 

Other current liabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable in one year or more 

Other liabilities 

Capital stock 

Paid-in or capital surplus 

Retained earnings, appropriated 

Retained earnings, unappropriated 

Less Cost of treasury stock 

Total receipts 



Business receipts 

Interest on Government obligations- 
United States 

State and local 

Other interest 

Rents 

Royalties 

Net short term capital gain reduced by net long-term capital loss.. 

Net long term capital gam reduced by net short term capital loss.. 

Net gain, noncapital assets 

Dividends received from domestic corporations 

Dividends received from foreign corporations 

Other receipts 

Total deductions 

Cost of sales and operations 

Compensation of officers 

Repairs „ 

Bad debts 

Rent paid on business property „ 

Taxes paid 

Interest paid _ 

Contributions or gifts 



Amortization,, „„.„ 

Depreciation 

Depletion 

Advertising . 

Pension, profit sharing, stock bonus, and annuity plans... 

Employee benefit programs 

Net loss, noncapital assets 

Other deductions 



Total receipts less total deductions 

Constructive taxable income from related foreign corporations.. 

Net income (less delicit) (line 64 plus 65 minus 37}.... 

Net income ., 

Deficit ,...„ , 



Income subject to noimal tax. surtax, and alternative tax 
Income tax. total 

Normal tax. surtax, and alternative tax 

Tax from recomputing prior year investment credit 

Additional tax for tax preferences 

Investment credit 

Worii incentive credit , 

Distributions to stockholders 

Cash and property except own stock 

Corporation's own stock 



294 
154 

S.IS9.M> 

161.041 

636.212 

12,686 

3.057.227 

(•) 

580 

141.097 
CI 

7.987 

2.208.357 

2.380.158 

653.374 

41.292 

102.802 
CI 
C) 

630.341 

8.659.548 

496.836 
620.490 
531.002 

C) 

2.350.382 
331.085 
772.153 
747.913 

C) 
2.871.938 

C) 

9.432.21S 



22 
43.902 
101.030 
22.850 
C) 
22.220 
5.247 
47.674 
13,596 
44,173 

8.432.994 

4718.861 

25.182 

65.863 

7.410 

104.618 

1.441.353 

209.471 

5.955 

1.199 
187.938 
C) 

398.176 

71.208 

62.726 

(•) 

1.116.741 

999,221 

8,017 

1.007.216 

1.010.403 

CI 

967.646 

460.560 

460.191 

369 

(•) 

16.942 

5 

327.368 
C) 



6.057 

4.152 

17.224.637 

683,017 

4,267,247 

66.906 

4.486.339 

87.440 
24.665 

446.802 

26.617 

28.823 

1.246.236 

11.171.800 

5.788.384 

C) 
CI 
147.404 
45.473 
15.481 
431.343 

17.224.637 

2.263,706 
1,843,318 

971,071 

126,401 
2,878.456 

385,331 

1.734.928 

1.245.545 

43.857 

5.959.077 

227.053 

26.888.719 

26.463.662 

4,182 
1.157 
65.226 
58.848 
24.732 
C) 
47.573 
11.275 
11.323 
12.305 
177.645 

2S.9S0.7S2 

20.685.414 
331.604 
216.295 

62.783 
216.649 
590.053 
365.250 

16.855 

2.367 
760.685 
C) 

162.383 
135.675 
77.785 
15.597 
2.320.365 

927.957 

6.483 

933.283 

1.169.343 

236.060 

1.099.766 

507.920 

506.417 

1.480 

C) 

50.202 
4 



211.593 
16 889 



17.507 
11.714 

15.125.872 

969.883 

4,455.095 

73.984 

4.713.685 

20.282 
9.158 

584.071 

98.948 

14.819 

1.567.312 

3.387.188 

1.659.626 

973 



111.659 
61.929 
16.970 

881,450 

15.125.872 

2.936445 
1.634,820 
1.202,931 

222,716 
2.485.162 

386.426 

1.718,230 

1.217.155 

17.897 

3.467.887 

163,797 

27.819.S29 

27.418.931 

1.205 

614 

66.508 

41.786 

29.966 

1.364 
19.653 
10.787 
22.089 
10.334 
196.292 

27.31S.338 

20.801.146 

643.969 

57.313 

59.606 

324.504 

643.276 

297.668 

16.263 

3.395 
273.372 
1.657 
207.391 
127.233 
83.011 
470,857 
3.305.677 

503.191 
(•) 

507.426 
1.061.007 

553.581- 

959.682 
429.939 
429.590 
348 
CI 

13.688 



138.381 
24.136 



10.942 
7.240 

14.503.387 

707.931 

2.453.188 

35.710 

2.367.945 

21.097 
6.274 

831.349 

40,631 

48.016 

1,284,654 

8.635 405 

3.804.035 

1.176.323 

65.354 

333.765 

16.153 

4.325 

490,080 

14.S03.387 

1.199.205 
1.234.395 

996.071 

146.094 
3.594.588 

659.174 

1.550.264 

1.465.067 

21.928 

3.744.371 

107.770 

19,789.807 

18.917.223 

1.235 

705 

75.660 

37.662 

11.009 

2.339 

539.147 

43.347 

10.020 

9.214 

142.246 

1S.S81.2S9 

14.019,707 
315,184 
163,909 
41.161 
123,977 
500,081 
308,023 
12.011 

7.291 

646.624 

610.395 

67.706 

89.597 

53.361 

10393 

1.611.839 

1.208.548 

1,469 

1,209,312 

1,334,096 

124.784 

1.212.012 

475.801 

472.554 

1.394 

1.853 

45.028 
45 



238.490 
C) 



6.585 
4.416 

4.913.479 

287,848 

1.391 289 

30.518 

1.394.621 

13.258 
15.849 

132.900 
22.428 
4.884 
341.929 
2.009.364 
920.894 

CI 

C) 

82621 

20.273 

5,906 

151,502 

4.913.479 

687.835 
469.326 
400.740 

79.746 
663.832 
143.560 
658.809 
307.884 

11.176 
1,533.668 

43.097 

9.SS1.827 
9.509.631 

623 

906 

14.024 

13.496 

7.872 

69 

10.634 

7.441 

2.324 

C) 

83.502 

9.t86.S84 

6,833 440 
232.641 
41.737 
29.289 
108 820 
246.906 
83405 
6,043 

778 

144.029 

471 

105.336 

59.332 

45.162 

1.833 

1.247.362 

465.243 
C) 

464.364 
553.986 
89.622 

512.897 

233.884 

233.702 

182 



59.752 
19.899 



3.437 
2.602 

23.7tO.021 

776.494 

3.560.167 

91.450 

3.143.404 

297.546 
109.632 

699.961 

7.734 

727.561 

3,018.791 

18.234.397 

8.528.974 

871.938 
187.839 
426.140 

34.715 

14.820 

624,624 

23.710.021 

2.111.252 

881.609 

2.016.695 

129.119 

5.198.633 

1.248.791 

2.551.762 

2,547.472 

25.359 

7,188.085 

188.756 

27.327.429 

26,436.850 

3.552 

7.052 

146.471 

49.213 

58731 

648 

361.055 

17.642 

25.076 

69.846 

151.293 

2S.910.321 

18435.404 
221.663 
587.743 

56.325 
281.729 
681617 
462.270 

21,833 

11,597 
1.084.217 
171.783 
226.106 
200.971 
171.002 
35.152 
3.260.909 

1,417,108 

44,166 

1.454.222 

1.537.482 

83.260 

1.492.303 

653.301 

643.830 

5.518 

3.953 

66.287 
94 



510.871 

C) 



26,757 
16.617 

22.44S.070 

1.463.271 

5.240.089 

376.761 

2.180.592 

287.120 
115.547 

1,136.570 
95.684 
25.077 

3,447.388 
10.934 896 

5,122,196 

96.581 
12.709 
470.580 
246.921 
61.480 
2.277 900 

22.44S.070 

2.290.112 
1.310.106 
1,946.666 

265.072 
3.581.800 
1.514.157 
2.284.324 
1.833.210 

146.544 
7,621.589 

348.510 

30.072.710 

29.053.773 

13.117 
7.354 

121.284 

110.648 

81.273 

1.304 

139.079 
30.897 
53.465 
24.354 

436.162 

21.979.453 

18.333.566 
873.457 
155.442 
205.016 
413.125 
830.004 
313.617 
37.908 

8.020 
802,951 
11,945 
264 671 
307,536 
207.952 
21.119 
5.193.124 

2.093.257 

15,426 

2.101,329 

2.325.508 

224.179 

2.144.709 

977.142 

974.563 

2.554 

25 

51.059 
20 



471.491 
44.789 



9.729 
6.643 

S1.744.7E6 

1.745.500 

12.624.398 

232.320 

10.723.905 

333.910 
253.873 

1.627.617 

92.471 

56.711 

10.315877 

42.884.954 

22.222.637 

465.037 
156.293 
888.710 
442.641 
142.901 
2.043,313 

S1.744.7CE 

6.226.796 
2.423.161 
4.392.876 

380.436 
11.616.302 
2.346.370 
6.304.929 
7,869,678 

219.515 
20,535.456 

570.753 

70.573.108 

68.191.899 

15.724 
8.318 
328.568 
102.335 
372.817 
3.848 
248.124 

26.212 
113.845 
510.602 
650.816 

E4.S1E.355 

42.063.373 

532.795 

1.185.634 

131.331 

704.449 

1.506.317 

948.054 

59.299 

13.619 

3.027.748 

132.479 

2.475.679 

758,748 

413.884 

29.346 

10.833.600 

5.756.753 

284.788 

6.033.223 

6.213.232 

180.009 

5.998.543 

2.827.513 

2.814.772 

10.486 

2.255 

171.347 
62 

2.089.981 
129.510 



1.004 
583 

10S.019,(MO 

1.727.645 

17,730.532 

267.664 

6.084.468 

820.088 
90.026 

2.895.279 
91.602 
94.086 
24.737.166 
70.390.258 
34.686.803 

10.929.223 
4.437.895 
3.509.814 
5.233.864 
3.635.992 
3.713.343 

10S.019.040 

9.729.718 

1.954.824 

4.396.338 

58.688 

15.874.746 

9.621.339 

10.174.085 

16.095.425 

941.755 

36.863.100 

690.978 

102.187.1E1 

95.090,213 

43.689 

3.013 

715.493 

789.703 

152.963 

3.094 

347.223 

67.221 

1.486.252 

1.331.179 

2.157.118 

9E.40S.082 

67.545555 

130.972 

1.520.174 

313.608 

1.327.754 

4.994.064 

1,525.515 

29.348 

18.798 

3.325.769 

3.345.157 

392.344 

547,383 

232,685 

23.999 

11.134.957 

5.779.079 

146.959 

5.923.025 

5.987.271 

64.246 

4.559.881 

2.293.243 

2.124.055 

3.626 

165.562 

132.422 
C) 

3.235.909 
CI 



Footnotes at end of table See text (or "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



18 



Corporation Returns/1972 



Active Corporation Returns 



Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 

I All tigures are estimates based on samples money amounts are in thousands of dollars I 







Major rndustry - Continued 




Manufacturing - Continued 










Fabricated 










Scientific 


Miscella- 




Item 








metal 








Transpor- 


instru- 


neous 




Leather 


Stone. 


Primary 

metal 

industries 


products. 


Machinery. 

except 

electrical 


Electrical 


Motor 


tation 


ments. 


manufactured 






and 


clay, 
and glass 


except 


enulpmenl 


vehicles 


equipment. 


photo 


products. 






leather 


machinery 


and 


and 


except 


graphic 


and 






products 


products 


and trans 


supplies 


equipment 


motor 


equipment. 


manufac- 












portalinn 








vehicles 


watches 


turing not 












equipment 










and clacks 


allocable 




Number of returns, total 


121) 


(22) 


(23) 


(24) 


(25) 


(26) 


(271 


(28) 


(291 


(30) 


1 


2.081 


8.506 


4,734 


24,244 


24.520 


11,649 


2,793 


3.583 


5,308 


11,168 


2 


Wrth net rncome 


1.343 


5.764 


3,454 


17,548 


16,525 


7,290 


1,773 


1,823 


3,133 


6,227 


3 


ToUlasseU 


4.022.598 


17,563.335 


57.943.893 


29.182.086 


68.903.551 


59.1 18.863 


62,144.639 


34.2E5.E32 


13.312.479 


10.152.810 


4 


Cash 


210.470 


769.767 


1,511.670 


1,456,456 


2,492308 


2,143,276 


1,521,564 


1,259,189 


512.082 


603.554 


5 


Notes and accounts receivable 


954,924 


3.190.466 


9,009,988 


6,763,725 


17,789,409 


15,927,483 


25,950,671 


6,088,014 


2,605,349 


2.620.498 


E 


Less Allowance tor bad debts 


23,690 


84.024 


122,603 


128,678 


380,204 


385,278 


298,391 


99,591 


43,389 


72.153 


7 


Inventories 

Investments m Government obligations 


1.264.272 


2.510.261 


8,997,807 


6,972,973 


14,379,693 


13,550,547 


8,829,752 


8,786,304 


2,779,546 


2.542,484 


8 


Unrled States 


(•) 
(•) 


138.115 
21.580 


201,190 
265,784 


163,547 
47,101 


1,207,336 
206,726 


93,666 
92,172 


2,531,075 
C) 


147,848 
58,913 


300,436 
296,085 


70,690 


9 


Stale and local 


80,691 


10 


Other current assets 


108.086 


358.988 


1,941,517 


916,808 


4,713336 


5,289,559 


1,298,279 


2,809,223 


570.113 


316.986 


11 


Loans to stockholders 


8.984 


30.852 


47,997 


82,917 


97,801 


82,258 


33,031 


26,580 


20,155 


15.060 


12 


Mortgage and real estate loans 


(•) 


19.317 


35,139 


77,336 


120,633 


39,629 


52,367 


531,901 


3.802 


289.999 


13 


Other investments 


622,767 


2.285.891 


7,28t,87l 


3,268,121 


11,570,422 


6,788,671 


6,972,111 


5,542,666 


2,211,375 


1,184,613 


U 


Depreciable assets 


1,225,528 


14.700.180 


47,305,456 


15407,588 


30,372,034 


22,150,510 


25,756,932 


14,009,348 


6,403,207 


3,462,207 


15 


Less Accumulated depreciation 


585,016 


7.491.304 


25,470,065 


7577,592 


15,975,188 


10,449,159 


14,432,366 


6,916,785 


2,990,096 


1,631,165 


IS 


Depletable assets 


(•) 


250.478 


907,378 


25,005 


48,862 


12,424 


33,589 


79,338 


C) 


8,299 


17 


less Accumulated depletion 


_ 


66.844 


448,644 


CI 


23,668 


2,299 


12,587 


C) 


C) 


283 


18 


Land 


30,948 


442.851 


857,758 


533,643 


615,564 


482,333 


625,344 


422,610 


175,058 


141.232 


19 


Intangible assets (amortizable) 


13,105 


29.975 


235,266 


185,279 


439,719 


371,392 


37,826 


28,796 


69,963 


122.207 


20 


Less Accumulated amortization 


4,293 


7.426 


68,290 


43,719 


220,796 


117,780 


12,070 


7,016 


27,660 


25.215 


21 


Other assets 


186,755 


464.212 


5,447674 


1,034,907 


1449,564 


3,049,459 


2,781,828 


1510,132 


425,643 


423,176 


22 


Total liabilities 


4.022.598 


17.563.335 


57.943.893 


29,182,086 


G8.903.S51 


59,118.863 


E2.144,E39 


34.2E5.E32 


13.312.479 


io.i52.aia 


23 


Accounts payable 


514,654 


1.673.626 


5.116.391 


3,619,835 


5,553,924 


9.530,604 


7,902,405 


3,469,699 


926,139 


1,154,114 


24 


Mortgages, notes, and bonds payable rn less than one year 


397,586 


781.969 


4.228.559 


2,161,579 


5,457,213 


4,961,309 


10,791,093 


2,711661 


676,123 


1,060,403 


25 


Other current Irabilities 


258.378 
33.404 
711.235 


1.173.027 

139.882 

3.233.060 


3,832,564 

172,711 

12,812,505 


2,395,723 

370,669 

5,025,638 


5,310,671 
3,185,425 
12,356,079 


4,871,914 

462,969 

10,885,432 


4,209,042 

344,260 

10,854,891 


5,968,246 

159,173 

6,850,677 


1,200,067 

78,424 

1,470,093 


1,311,106 


26 


Loans from stockholders 


225,158 


27 


Mortgages, notes, and bonds payable in one year or more 


1,615,824 


28 


Other liabilrties 


82.751 
454,759 


688.771 
2,181,398 


4,560,365 
6,522,133 


1,263,663 
3,431,763 


2,678,883 
8,918,922 


4,327,838 
4,298,047 


1,672,587 
2,441,790 


2,409,495 
2,060,112 


397,993 
1,330,773 


334,836 


29 


Capital stock 


961,783 


30 


Pardrn or caprtal surplus 


555,743 


1,729,348 


4,725,(66 


2,429,944 


7,157,138 


8,010,649 


4,793,658 


3,953,120 


2,853,831 


1,123,428 


31 


Retarned earnings, appropriated 


CI 


72,733 


332,665 


61,720 


651,396 


440,880 


446,415 


40,352 


23,520 


35,427 


32 


Retained earnings, unappropriated 


1,086,260 


6,161,27b 


15,980,221 


8,794,036 


18,139,383 


11,976,988 


18,820,276 


6,918,075 


4,445,601 


2,449,805 


33 


Less Cost of treasury stock 


79,131 


271,754 


339,987 


372,484 


505,483 


647767 


131,778 


274,978 


90,088 


119004 


34 


Total receipts 


7.169.712 


21.059,384 


51,872,511 


44.5t2.138 


69.448,663 


67.739.383 


87.801.549 


37.070.619 


I4.E84.S38 


13.E40.S42 


35 


Business receipts 

Interest on Government obligations; 


7,002,854 


20,578,411 


50.345.915 


43,710,010 


65.555.781 


65.528.011 


85,880,450 


35,271,308 


14,165,959 


13.292,733 


36 


Unrted States 


264 


5,305 


11.500 


7,289 


38,976 


10,191 


106,433 


10,820 


10,252 


2,330 


37 


Stale and local 


205 


1.554 


10.161 


4,981 


16,604 


49,429 


11,581 


3,545 


8,854 


2,438 


38 


Other interest 


18,135 


65.292 


254.298 


128,808 


772509 


364,364 


443,255 


496,391 


69,969 


89,850 


39 


Rents 


5,433 
2,127 


44.911 
53.774 


167.357 
35.283 


75,307 
51,543 


359,070 
733,085 


237,134 
353,95; 


195,491 
44,760 


112,039 
56,063 


16,146 
81,934 


24,23? 


40 


Royalties 


17,669 


41 


Net short term capital gain reduced by net long-term capital loss 


(•) 


791 


4,096 


2,554 


2,663 


4,726 


C) 


699 


(•) 


C) 


42 


Net long term capital gam reduced by net shortterm capital loss 


7,080 


85.478 


273,583 


65,727 


120373 


293,049 


43,862 


88,009 


33,558 


27,948 


43 


Net gam. noncapital assets 


1,175 


22.314 


28,400 


28,030 


61,534 


65,635 


14,402 


22,139 


5,076 


11.901 


44 


Dividends received from domestic corporations 


22,804 


22,997 


64,826 


23,304 


51,569 


117,297 


71,625 


24,287 


42,010 


8.652 


45 


Dividends received from forergn corporations 


131 


47,698 


184,170 


76,612 


677,045 


208,187 


405,763 


25,513 


131,260 


11.927 


46 


Other receipts 


108,826 


130,859 


492,922 


337,973 


1,059,454 


507,403 


583,271 


959,806 


119,409 


150.854 


4T 


Total deductions 


6.958.716 

5.269.848 
102.362 


19.798.820 

13 702,561 
327,908 


50,126.964 

37.096.434 
329.336 


42.425.967 

31.340.201 
1.038,118 


64.4S4.I44 

41 706.961 
1,015,338 


E4.345.4ES 

44,405,227 
620,561 


81,647.930 

66.572,515 
181,681 


36.054.982 

27.038.179 
206,700 


13.229.EI9 

8282726 
219,617 


13.00S.E37 


48 


Cost ol sales and operatrons 


8.861,555 


49 


Compensation of officers 


352,120 


50 


Repairs 


31.873 
16.669 
120.035 


547,798 
56,742 
198,489 


2.236.185 
84.782 
334.283 


566,622 
104,864 
411,441 


704,423 
220,455 
770,544 


499492 
241,234 
751,184 


745,982 
111,713 
366,921 


331,887 
95,845 
374,355 


187322 
32501 
167,034 


99,854 


51 


Bad debts 


61,334 


52 


Rent paid on business property 


165,811 


53 


Taxes paid 


176.146 


636,120 


1,401,204 


1 172,616 


2,062,891 


1,901,920 


1,511,168 


953336 


381,064 


345,89? 


54 


Interest paid 


95.830 
4.989 


284,285 
11,852 


1,119,424 
29,312 


527,363 
22,534 


1,462,892 
54,859 


1,094,052 
40,68? 


1,242,891 
59,687 


799,185 
15,158 


151,571 
13,470 


243,201 


55 


Contributions or grfts 


8.346 


56 


Amortization 


3.076 


5,628 


62,389 


10,462 


66,523 


111,607 


17,051 


9,433 


6,679 


4.538 


57 


Deprecration 


86.707 


941,005 


2,213,847 


1,103 798 


2,809,467 


2,019385 


2,034,881 


1,147,783 


539,146 


293.367 


58 


Depletion 


172 


77,048 


314,246 


12,938 


11,922 


5,183 


C) 


13,903 


516 


C) 


59 


Advertising 


112.011 


122,416 


142,843 


323,132 


543 102 


853,101 


567,233 


129,715 


340,713 


27401? 


60 


Pension profit sharing, stock bonus, and annuity plans 


40.489 


212,534 


755,918 


465,632 


902, «66 


647801 


1,389,373 


575,889 


196,242 


96,496 


61 


Employee benefit programs 


29,537 


174,524 


643,459 


354,257 


658,649 


605,046 


1,600,918 


387,871 


101,017 


79,648 


62 


Net loss, noncapital assets 


1,538 


7,734 


19,834 


13,519 


20,872 


33,209 


14,883 


20,152 


7,378 


15,871 


63 


Other deductrons 


867,504 


2.491.976 


3,343,468 


4,958,470 


11,453,480 


10,515,779 


5,227,041 


3,955,591 


2,602.693 


2.103.252 


64 


Total receipts less total deductions 


210,926 


1.260,764 


1,745,547 


2,086,171 


4,983,819 


3,393,915 


6,153,619 


1,015,637 


1,455,149 


635.005 


65 


Constructive taiable income from related foreign corporations . 


144 


28,130 


20,939 


44,191 


473,876 


119,268 


231,233 


13,456 


111,553 


8,045 


66 


Net income (less deficitldine 64 plus 65 minus 37) 


210,865 


1,287,340 


1,756,325 


2,125,381 


5,441,091 


3,463,754 


6,373,271 


1,025,548 


1,55)848 


610,612 


67 


Net income 


271.372 
60.507 


1.366,598 
79,258 


2,001,296 
244,971 


2,429,658 
304,277 


5,961,882 
520,791 


4,046.537 
582,(83 


6,433,071 
59,800 


1,320,759 
295,211 


1,700,612 
142,764 


814,12? 


68 


Deficit 


173,515 


69 


Income subject to normal tax. surtax, and alternative tax 


236.616 


1,268.856 


1,688,561 


2,211,169 


5,700,241 


3,770,023 


6,363,070 


1,168,116 


1,660531 


753,733 


70 


Income tax. total 


109.334 

109.158 

173 


582,146 

578,856 

1872 


789,447 

767,289 

1,792 


1005618 

1,003,708 

1,824 


2,680,380 

2,675,466 

4,654 


1.754,760 

1.742.414 

7.129 


3,048,529 

3,040,981 

7,533 


549,937 

545,251 

3,674 


784,988 

783,650 

1,272 


313,965 


71 


Normal tax. surtax, and alternatrve tax 


342,780 


72 


Tax from recomputing prror year rnvestment credit 


813 


73 


Additional tax for tax preferences 


CI 


1,418 


20,366 


86 


260 


C) 


C) 


1,012 


(•) 


3?2 


74 


Investment credit 


5,352 
1 


57,662 
13 


92,495 
46 


61,328 
96 


99,020 
47 


129.413 
99 


127,205 
437 


49,906 
52 


25,203 
22 


17,160 


75 


Work incentive credit „ 


23 




Distributions to stockholders 






















76 
77 


Cash and property except own stock 

Corporation's own stock 


84,922 
(•) 


364,010 
20,606 


776,104 
30,286 


446,821 
76,768 


1,552,155 
117,764 


1,055,930 
81,601 


1,818,356 
41,721 


352647 
C) 


416,693 
CI 


114,373 
18,351 



Footnotes at end ot table See teitl (of "Explanation o) Terms" and "Description ol ttie Sample and Limitations ol the Data " 



Corporation Returns/1972 



19 



Active Corporation Returns 



Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 





(All figures are estimates based on samples - 


money amounts are in thousands of dollars I 














Major industpr — Continued 




Tfansportatlon. communication, electric, gas. 




Wholesale and retail trade 






Item 




ana sanitary 


services 
















Total trans 






Electric, 
gas. and 


Total 


Wholesale trade 






portatlon. 
communication. 


Transpor 


Communi- 


wholesale 
and 
retarl 
trade 


Total 

wholesale 

trade 


Groceries 


Machinery, 


Miscel 






electric, gas. 


tation 


cation 


sanitary 


and 


equipment. 


laneous 






and sanitary 






services 


related 


and 


wholesale 






services 












products 


supplies 


trade 




Numbef of returns, total 


(3tl 


(32) 


(33) 


(34) 


(351 


136) 


(37) 


(381 


(39) 


1 


72,550 


55,364 


7,751 


9.435 


568,228 


180,428 


21,875 


29,582 


128,971 


2 


Witti net income 


42,979 


32,790 


4,623 


5,566 


381,416 


130789 


15,067 


21229 


94,493 


3 


total assets 


337.715.3t2 


89.255.823 


95.163.441 


t53.296,M8 


241.756.673 


107.087.120 


12.334.969 


14.326.477 


80.425.674 


4 


Cash 


5.914.071 


3.205,980 


949,162 


1,758,929 


16.176,130 


7,309,156 


796,749 


930 450 


5,581,957 


5 


Notes and accounts receivable 


17.665,917 


8,495723 


2,945,658 


6,224,536 


66,437,757 


36,168,431 


3,897,701 


5 097,949 


27 172,781 


6 


Less Allowance for bad debts 


257,661 


121,508 


64,261 


71,892 


1,615,543 


668,951 


72,537 


128,338 


468,076 


7 


Inventories 


8,149,156 


2,042,536 


2,542,152 


3,564,468 


75,939,528 


31,464,270 


3,381,722 


4,824,827 


23,257,721 




Investments in Government obligations 




















8 


United States 


2,643,107 


979.381 


1,296,413 


367,313 


506,380 


235,274 


15,548 


21,765 


197,961 


9 


Slate and local 


145,694 


110.641 


22,892 


12,161 


340,453 


166,953 


23,795 


8,329 


134,829 


10 


Ottier current assets 


10,185,840 


3,927,246 


4,309,519 


1,949,075 


7,422,725 


3,649,413 


391,508 


295,719 


2,962,186 


11 


Loans to stocktioideis 


195,778 


141,269 


35,094 


19,415 


1,490,089 


591,114 


68,127 


62,007 


460,980 


12 


Mortgage and real estate loans 


243,695 


205,665 


5,334 


32,696 


524,050 


204,134 


15,826 


26,285 


162,023 


13 


Other investments 


25,897,959 


10,565,801 


8,963,595 


6,368.563 


18,843,663 


9,616,838 


905,983 


890,686 


7820,169 


U 


Depreciable assets 


343.867,917 
88.079,685 


81,880,649 
27,247,970 


93,123.042 
21.239.241 


168.864.226 
39,592,474 


74,065,551 
32,407,248 


24,307,924 
11,016,582 


4,021,642 
1,804,888 


2,910,171 
1262,058 


17,376,111 


15 


Less Accumulated depreciation 


7.949.636 


16 


Depletable assets 


527,407 
179,432 


229,548 
41,298 


(•) 
(•) 


293,419 
138,130 


464.994 
139,160 


287,346 
97,877 


16,019 

(•) 


37,055 
17,644 


234,272 


17 


Less Accumulated depletion 


76,372 


18 


Land 


2,698,317 


1,212,542 


381.567 


1,104,208 


6,119,604 


1,822,313 


215,289 


209,320 


1,397,704 


19 


Intangible assets (amortizable) 


647,692 


211,860 


380,226 


55,606 


733,780 


255,422 


24,160 


40,149 


191,113 


20 


Less Accumulated amorliiation 


161,434 


42,817 


99,363 


19,254 


199,857 


76,568 


5,634 


12828 


58,106 


21 


Other assets 


7,610,974 


3,500,575 


1,607,216 


2,503,183 


7,053,777 


2,868,510 


447,820 


392,633 


2028,057 


22 


Total liabilities 


337.715.312 


89.255.823 


95.163.441 


l53.29E.04t 


24I.75E.E73 


107.087.120 


12.334.969 


14.32C.4T; 


10.425.674 


23 


Accounts payable 


10,489,531 
14,096,229 


5,029,339 
4,267,523 


1,319,462 
3,979,319 


4,140,730 
5,849,387 


50,372,412 
35,930,154 


25,783,178 
18,630,899 


3 128,160 
1,512,868 


2,974,977 
2710,793 


19680,041 


24 


Morlgages, notes, and bonds payable in less than one year 


14,407,238 


25 


Other current liabilities 


18,024,991 


6,931,235 


5,658,682 


5,435,074 


17,037,302 


6,358,662 


800,080 


861,046 


4,697,536 


26 


Loans from stockholders 


911,224 


562,051 


266,803 


82,370 


6,145,420 


2,332,908 


365,563 


384,656 


1,582,689 


27 


Mortgages, notes and bonds payable in one year or more 


135,085,055 


29,591,913 


35,733,803 


69,759,339 


32,179,884 


11,781,061 


1548,667 


1,658,689 


8,573,705 


28 


Other liabilities 


16,376,520 


6,615,885 


3,103,324 


6,657,311 


8,064,365 


2,37 7,490 


372,639 


283,346 


1,721,505 


29 


Capital stock 


58 366,927 


8,892,166 


16,202,101 


33,272,660 


25,345,783 


10,670,085 


1,308,635 


1,518,143 


7,843,307 


30 


Paid-in or capital surplus 


31227,580 


8,328332 


13,154,366 


9,744,882 


13,709,279 


6,108,137 


741,392 


745,698 


4.621,047 


31 


Retained earnings, appropriated 


1809,780 


908,705 


317,398 


583,677 


1,076,319 


465,228 


71,635 


31,395 


362,198 


32 


Retained earnings, unappropriated 


51877,132 


18,470,748 


15,530,331 


17,876,053 


54,573,152 


23,766,867 


2,611,623 


3352,376 


17,802,868 


33 


Less Cost of treasury stock 


549,657 


342074 


102,148 


105,435 


2,677,397 


1 187,395 


126,293 


194642 


866,460 


34 


Total recerpts 


167.212,641 

162.061.039 


74.497.065 

71.273,908 


41.595.637 

40,731,500 


51.119,939 

50.055,631 


674.507.820 

660,666,978 


310.201.985 

305,391,027 


64,708.544 

64022,882 


30,851.583 

30,155 175 


214.641.158 


35 


Business receipts 


211212,970 




Interest on Government obligations 




36 


United States 


64.148 
20.813 
839.780 
1.485,392 
96,797 


46,609 

6,134 

378,290 

1 110,353 

29 681 


9,537 

6,465 

180,007 

165,446 

57,652 


8,002 

8,214 

281,483 

209,593 

9,464 


29,956 

17,833 

1,640,157 

1,961,040 

113,260 


13,651 

9,760 

677,402 

508,436 

57,590 


1,071 

888 

47,613 

57,384 

8,600 


954 

1,794 

102,944 

139,453 

8,147 


11,626 


37 


State and local 


7,078 


38 


Other interest 


526,845 


39 


Rents 


311599 


40 


Royalties 


40843 


41 


Net short term capital gain reduced by net long-term capital loss 


19,941 


4,361 


14,714 


866 


18,276 


10,247 


2,138 


513 


7,596 


42 


Net long term capital gam reduced by net short term capital loss 


368,581 


204,913 


53,096 


110,572 


556,850 


228,371 


29,375 


26,746 


172.250 


43 


Net gain, noncapital assets 


303,937 


262,441 


12,499 


28,997 


207,121 


85,864 


14236 


20,311 


51,317 


44 


Dividends received from domestic corporations 


223,009 


88,309 


100,512 


34,188 


210,794 


105,308 


12,524 


10,928 


81,856 


45 


Dividends received from foreign corporations 


58,044 


33,260 


(*) 


(•) 


200,375 


140,058 


3,578 


2,660 


133,820 


46 


Other receipts 


1,571,160 


1,058,806 


243,288 


369,066 


8879 180 


2,974,271 


508,255 


381,958 


2084058 


47 


Total deductrons 


158.608.076 


72.911.086 


38.173.065 


47.523.925 


660.189,922 


302,776.197 


63,9(5,286 


29.496.551 


209.294.360 


48 


Cost of safes and operations 


95,329334 


47,360,573 


20,638,392 


27,330,369 


509397,534 


253,069,279 


56,127,637 


22,596,198 


174,345,444 


49 


Compensation of officers 


1555,182 


1,105,395 


207,733 


242,054 


11,826 227 


5,286,787 


671,667 


856.357 


3,758,763 


50 


Repairs 


269,518 


147,841 


48,184 


73,493 


2241 131 


733,024 


156,607 


89,114 


487,303 


51 


Bad debts 


485,895 


133,381 


226,572 


125,942 


1,534,614 


686,585 


95,212 


111,600 


479,773 


52 


Rent paid on business property 


4 155,210 


3,284,160 


568,509 


302,541 


9760,557 


1,995,679 


325,708 


251,429 


1418,542 


53 


Taies paid 


10469,710 


3362,406 


2,683,405 


4,423,899 


9974,545 


3,803,675 


■439,536 


371,037 


2 993,102 


54 


Interest paid 


8,763,452 


2 090,880 


2,330712 


4,341,860 


4,875,844 


2,046,196 


208,574 


279,912 


1,557,710 


55 


Contributions oi gifts 


92,286 


25,355 


29,544 


37,387 


162,445 


67,732 


9,048 


8,192 


50,492 


56 


Amortization 


342,168 


298,346 


11 180 


32,642 


43,744 


19,056 


3,742 


2,716 


12598 


57 


Depreciation 


17 172708 


4953,667 


5,930,280 


6,288,761 


6,319521 


2091,360 


359,017 


332,409 


1,399,934 


58 


Depletion 


209,901 


55,732 


(•) 


154,124 


128,231 


99,736 


884 


4,588 


94,264 


59 


Advertising 


712 794 


428473 


187,104 


97,217 


6,713,697 


1 300,162 


176,624 


144,677 


978,861 


60 


Pension profit sharing stock bonus and annuity plans 


2,860,099 


722530 


1,570,939 


566,630 


1,752,997 


801,535 


115,266 


118,687 


567582 


61 


Employee benefit programs 


1,413 131 


495,171 


668393 


249 567 


1,097,142 


362,257 


72,158 


45,568 


244.531 


62 


Net loss noncapital assets 


97315 


64,645 


8,618 


24,052 


148 607 


54,524 


5,045 


7,432 


42047 


63 


Other deductions 


14679373 


8,382,531 


3,063,455 


3,233,387 


94,213,086 


30,358,610 


5,218,561 


4,276,635 


20,863,414 


64 


Total receipts less total deductions 


8,604,565 


1,585,979 


3422,572 


3,596,014 


14,317,898 


7,425,788 


723,258 


1,355,032 


5,347,498 


65 


Constructive taxable income from related foreign corporations 


34,192 


15,141 


13,169 


5,882 


67,860 


19,976 


(•) 


(•) 


17,358 


66 


Net income (less deficit) (line 64 plus 65 minus 37) 


8,617,944 


1,594,986 


3,429,276 


3,593,682 


14,367,925 


7,436,004 


723,724 


1,354,502 


5,357,778 


67 


Net income 


9,976,107 


2,646740 


3,568,823 


3,760 544 


17,470,776 


8,523,979 


866,906 


1522,330 


6,134,743 


68 


Deficit 


1,358,163 


1,051 754 


139,547 


166,862 


3,102,851 


1,087 9)5 


143,182 


167,828 


776,965 


69 


Income subject to normal tai, surtax, and alternative tax 
Income tax, total 


9,285,370 


2 200 752 


3,424,150 


3,660,468 


13,648213 


6018,036 


684,092 


847694 


4 486,250 


70 


4 363,110 


994,609 


1,631,412 


1,737,089 


5,700 493 


2541,486 


289,725 


354,627 


1,897 134 


71 


Normal tax. surtax, and alternative tax 


4327,037 


972,938 


1,624,627 


1,729472 


5,689,798 


2537,543 


289,043 


353,529 


1894,971 


72 


Tax from recomputing prior year investment credit 


17,399 


7,106 


6781 


3 512 


8717 


3377 


630 


883 


1,864 


73 


Additional tax for tax preferences 


18,674 


14,565 


(•) 


4,105 


1,978 


566 


!•) 


215 


299 


74 


Investment credrt 


960,542 


211,323 


375,204 


374,015 


264,092 


89,578 


16,807 


12,827 


59,944 


75 


Work incentive credit 
Distributions to stockholders 


146 


19 


93 


34 


251 


64 


f) 


CI 


36 


76 


Cash and property except own stock 


6,911,309 


925,642 


2216,823 


3,768,844 


2431237 


883,500 


127,489 


126,485 


629,526 


77 


Corporation's own stock 


85515 


55,419 


10,166 


19930 


259289 


131,013 


19,031 


15,803 


96,179 



Footnotes 3t end ot table See te*l for ■"Explanation ol Terms" and "Descnption ol the Sample and Limitations ol the Data " 



20 



Corporation Returns/1972 



Active Corporation Returns 



Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 

|AII figures ara estimates based on samples— money amounts are tn thousanits ot doUarsI 





Item 










Major Industry 


-Continued 












tXholesale and ratail trade Continued 




Retail trade 






Total 
retail 
trade 


Building 
materials, 
hardware, 
and farm 
equipment 


General 

merchandise 

stores 


Food 
stores 


Automotive 
dealers 

and 
service 
stations 


Apparel 

and 

accessory 

stores 


Furniture, 
home fur 
nishings. 
and equip 
ment stores 


Fating 

and 

drinking 

places 


Miscel 
laneous 
ratail 
stores 


Wholesale 
and retail 
trade not 
allocatile 






(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(41) 


(49) 


I 


386,649 
249,787 

133.311.775 

8.803.871 

29,940.569 

939.430 

44.191.747 

270.599 
170.697 

3.745.800 
888.926 
319.176 
8,947.950 
49.340.363 
21.219.381 

177.648 
41.283 

4.265.479 
470.523 
123.091 

4,108.612 

133.318.775 

24.468.878 

17,082.080 

10.601.418 

3.785083 

20.190.170 

5.623.076 

14.482,274 

7,525,702 

611,091 

30,436,341 

1.487,338 

362.850.755 

353.886.969 

16.241 

8.072 

946.150 

1.443.377 

55.670 

8.012 
318,534 
120,462 
105.325 
60.317 
5,881.626 

3SE.00a.701 

255.403.548 

6.514.055 

1.500.008 

842.990 

7.728.766 

6.139.702 

2.806.124 

94.144 

24,078 

4,200,744 

28,495 

5,398,858 

942,419 

726,168 

94.068 

63.556.534 

6,850,054 
47,884 
6,889,866 
8,903,180 
2,013,314 

7,596,876 

3,146,610 

3,139,951 

5,247 

1.412 

172 179 
187 

1.538.153 
127.692 


29.953 
22.730 

9.672.166 

627.918 

2.549.012 

64.551 

3.870.581 

8.767 
4.211 

172.385 
89.345 
42.007 
456.532 
2.616.592 
1.226.944 

52.821 

17.275 

306.609 

17.969 

6.406 

172.593 

9.G72.16E 

1.945.773 
1.434.147 

587.195 

410.905 
1.168.558 

157.261 
1,370.837 

370.025 

15.320 

2.338.531 

126.386 

21.889.818 

21.466.915 

795 

529 

53.044 

53.038 

1.398 

1.818 

44.983 

10.849 

6.382 

CI 

230.056 

21.272.251 

16.366.483 

601.670 

78.517 

105.896 

210.170 

344.149 

169.898 

6.573 

255 

226.756 

1.365 

178.819 

61.665 

35.368 

3.063 

2.881.604 

597.567 

597.038 
727.595 
130,557 

585,042 

224,874 

224,513 

164 

197 

9,704 
(•) 

124.517 
14.344 


22.483 
14.332 

43.078.538 

1.712.004 

13.897.621 

526.423 

11.963.026 

80,811 
64.093 

834.818 
155.739 
109.510 

3.558.923 
15.328.632 

6.345.376 

CI 
C) 

1.325.401 

84.667 

16.475 

818.181 

43.079.538 

8.757.585 
3,109.768 
3.705.996 

387.632 
7,451.173 
3.236.811 
3.174.753 
2.272,559 

302.249 
11.046.282 

365.270 

73.427,734 

69.471.543 

4.534 

2.371 

381,583 

445.914 

3.946 

838 
76.149 
15.588 
50.727 
57.680 
2.916.861 

71.144.778 

43.531.718 

461,924 

335,229 

287,025 

1,911,241 

1,687,762 

1,017,138 

38,849 

3,580 

1,086.845 

6,589 

1.969,813 

312.278 

152.182 

9.472 

18.333.133 

2.282.956 

46.;51 

2.327,336 

2,610,228 

282,892 

2,488,253 

1 152,702 

1,150,600 

1,212 

890 

58,476 
33 

731,416 
21,743 


27,694 
16,626 

14.817.146 
1,127,621 
1,144.362 
14.982 
4.697.986 

51.015 
54.481 

550.235 

53.278 

19.702 

1.255.320 

8.944.453 

4.109.836 

C) 
1-1 

515,736 

36,512 

15,064 

602,350 

14.917,146 

3.301.650 

677.904 
1.375.837 

248.001 
2,394,878 

389,223 

1,421,470 

1,467,348 

8,764 

3777,579 

145,508 

78.778,406 

77.941,317 

2.802 

1.614 

70.096 

223.763 

1.117 

223 

47.210 

18.154 

8,190 

1,227 

462,693 

78.223.226 

61.561.480 

478.915 

312,213 

44,477 

1,186,833 

934,547 

221,505 

7,935 

1,767 

785,159 

1,019 

759,808 

195,413 

280,774 

13,712 

11,437,639 

555,180 
564 
554,130 
898,359 
344,229 

803,830 

355,448 

353,202 

2,064 

C) 

38,838 
CI 

209,348 
52,995 


67,140 
46,486 

23.640.752 

1.621.007 

4.232,172 

117.815 

10.994,316 

16,808 
C) 

714,416 

123,396 

21,613 

735,037 

6,202,761 

2,545,008 

31.987 
4.377 

949.016 
39.587 
11,696 

631,738 

23.640.752 

2,536.091 
8,031,856 
1,818,775 

670,991 
2,944,770 

346,315 
2,736,035 

613,175 

59,810 

4,125,093 

242,159 

94.236,381 

92.912.588 

2.018 

1.272 

204,759 

310,392 

1,051 

1,969 

48,802 

30,990 

7,851 

C) 

714,471 

93.016,405 

77,463.023 

1.554.346 

235.535 

144,514 

900,122 

1,020,606 

686,076 

13,777 

2,705 

670,583 

7126 

822,598 

119,582 

91,003 

13,121 

9,271,388 

1,219,976 
C) 

1,218,704 

1,176,165 

257,461 

1,221,513 

464,419 

463,706 

704 

CI 

16,927 

CI 

117,935 
9,338 


39,413 
27,258 

8.826.966 

905.031 

1.700.946 

33.805 

3.451.749 

76.531 
13.379 

359.969 

98.533 

14.849 

674,926 

2,245.131 

1.051,675 

C) 

C) 

85,160 

20,025 

5,874 

268,160 

B.82E.96G 

1,952,700 
519,081 
716,314 
288,090 
870,250 
174,817 

1,158,369 

553,584 

13,106 

2.687.380 
136.725 

18,920,411 

18.432,129 

1,910 

506 

48,936 

111,907 

CI 

537 

10,905 

3,822 

14,236 

(') 

292,135 

18.37«,777 

11.387.185 

554.229 

64,318 

18,593 

1,008,338 

384,242 

99,405 

7,802 

2,096 

201,293 

5,806 

377,749 

56,956 

30,632 

9,285 

1,110,818 

511,634 

511,128 
734,911 
193,783 

626,219 

218,525 

218,241 

281 

6,857 

C) 

86,839 
5.370 


34.441 

23,269 

7.408,933 

570,328 

2,386,428 

61,567 

2,751,158 

9,379 
10,715 

202,017 
69,298 
11,186 

341,619 
1,186.171 

657.152 

CI 

C) 

126,933 

22,730 

5,664 

138,728 

7.408.333 

1.472.844 
938.186 
533.765 
310.890 
721,320 
156.065 

1,082,254 
310,322 
95,240 

1,595,931 
137,884 

15,192.329 

14.670.010 

1.361 

714 

67,126 

38,037 

C) 

704 
8,419 
4,717 
3,310 

C) 

397,058 

14,864,765 

9,130,350 

650,213 

53,306 

79,910 

395,925 

291,077 

130,219 

5,315 

1,378 

137,891 

1,596 

476,882 

43,769 

23,366 

7,271 

3,133,261 

327,564 

326,850 
167,371 
110,521 

361,526 
130,800 
130,730 
66 
C) 

4,173 
C) 

33,574 
C) 


74,272 
38,343 

10.000.356 

898.985 
946.791 
22.019 
560.651 

11.722 
5.046 

369.289 

147.151 

61.854 

867.913 

7.369.288 

2.829.880 

11.432 

4.136 

631,029 

151,474 

39,508 
859,968 

10.000,356 

1,229,309 
763,915 
795,375 
720,316 

2,575,096 
376,314 

1,216,549 

1,061,577 
41,084 

1,339,458 
118,637 

21,718.765 

21,116,182 

1.002 

183 

41.208 

119,258 

41,914 

1,155 

44,416 

13,007 

4,137 

C) 

302,670 

21.290.834 

9.301,855 

812,072 

267,568 

32,804 

1,118,213 

805,172 

229,732 

1,330 

8,257 

635,167 

1,153 

341,403 

41,388 

47,403 

26,765 

7,613,952 

127,931 
C) 

427,810 
800,528 
372,718 

596,766 
233,520 
232,946 
476 
CI 

19,821 
C) 

94,060 
C) 


91,223 
60,743 

15.772.911 

1,310.977 

3.083,231 

98,268 

5,896,277 

15,566 
12,978 

542,641 

151,886 

35,155 

1,057,650 

5,147,035 

2,453,510 

36,891 
13,238 

325,595 
97.559 
22,404 

616,894 

15.712.918 

3.272.926 
1.577.223 
1.068.161 

718,258 
2,064,125 

486,270 
2.322,007 

877.112 

75,518 

3,526,087 

214,769 

38,708.911 

37.816.255 

1.789 

583 

76.098 

141.068 

2.318 

768 
37.620 
23.335 
10.492 

873 
565,682 

37.809.665 

26,361,151 

1,100,626 

153 292 

99,771 

997,924 

669,147 

252,151 

9,563 

4,010 

156,747 

3,241 

168,786 

111,368 

65,110 

11,376 

6,714,739 

897,246 
C) 

896,870 
1,188,020 

291,150 

913,697 
336.322 
336,013 
277 
CI 

17,383 
C) 

140,464 
17,184 


1,151 


2 
1 


Wrth net income „ 

Totjl assets 


840 
1,350.778 


i 
5 
6 
7 

8 
9 

10 
U 
12 
13 
14 


Cash 

Notes and accounts receivable 

Less Allowance toi bad debts 

Inventories 

Investments in Governinent obligations: 

United Slates 

State and local 

Olhei cuffent assets 
Loans to stockholders 
Mortgage and real estate loans 
Other investments 


63.103 

328.757 

7.162 

283.511 

C) 
2.803 

27.512 

CI 

C) 

278.875 
117.264 


15 

IK 


Less Accumulated depreciation 


171.285 


U 
18 
19 

711 


Less Accumulated depletion 
Land 
Intangible assets {amortizablel 

Less Accumulated amortization . .„ ^ 


31.812 

7.835 

198 


21 
11 


Other assets 


76,655 
1.350.718 


'1 




120.356 


24 


Mortgages, notes, and bonds payable in less than one year 


217.175 
77.222 


7fi 




27.429 


27 
78 


Mortgages, notes, and bonds payable in one year or more 
Other liabilities 


208.653 
63.799 


29 
30 
31 
32 
33 

34 

35 

16 


Capital slock 

Paid m or capital surplus 
Retained earnings, appropriated 
Retained earnings, unappropriated 
Less Cost ol treasury stock 

Total receipts 

Business receipts 

Interest on Government obligations-. 


193,124 
75,140 

369.944 
C) 
1.455.080 

1,388,982 

C) 


37 
38 
39 
40 

41 
42 
43 
44 
45 
46 

47 


State and local 

Other interest 

Rents 

Royalties 

Net short term capital gam reduced by net long term capital loss 

Nel long term capital gain reduced by net short term capital loss 

Net gam noncapital assets 

Dividends received liom domestic corporations 

Dividends received trom foreign corporations 

Other receipts 


C) 
22,605 
9,227 

C) 
C) 

795 
C) 

23283 
1.413.024 


48 
49 
50 


Cost ol sales and operations 
Compensation of officers 
Repairs 


924.707 
25,385 
8,099 
5,039 


5' 




36,112 


53 
54 
55 
56 
57 
58 
59 
60 
61 
62 
63 

64 
65 
66 

67 


Ta<es paid 

Interest paid 

Contributions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stock bonus, and annuity plans 

Employee benelit programs 

Net loss, noncapital assets 

Other deductions 

lotal receipts less total deductions 

Constructive taMhle income from related foreign corporations 

Net income (less deliciti (line 64 plus 65 minus 37) 


31,168 

23,521 

569 

C) 

27.417 

14,677 

9,043 

8,717 

C) 

297,942 

42,056 

42,055 
43,617 


68 


Deficit , . . 


1,562 


69 
70 
71 


Income subject to normal tax. surtax, and alternative tax 
Income tax, total 


33,301 
12,397 
12,304 


72 
71 


Tax trom recomputing prior year investment credit 


93 


74 
75 

76 
77 


Investment credit 
Morti incentive credit 
Distributions to stockholders 

Cash and property except own stock 

Corporation's own stock 


2,335 

9.581 
584 



Footnotes at end ol table See tert (oi "E»planation ol Terms" and "Description ol the Sample and Limitations ol the Data " 



Active Corporation Returns 



Corporation Returns/1972 



Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 

|AII figures are estimates based on samples— money amounts are in tliousands ot dollars 



21 






Item 


Major indu$tr> — Continued 




Finance, insurance, and real estate 




Total 

finance. 

insurance. 

and real 

estate 


Banking 


Credit 
agencies 
otfiec than 

banlis 


Security 

and 

commodity 

brokers. 

dealers. 

exchanges. 

and 

services 


Holding 
and other 
investment 
companies 


Insurance 
carriers 


Insurance 
agents, 
brokers, 

and 
service 


Heal 
estate 




Number of returns, total .... 


(50) 


(Jt) 


(52) 


(53) 


(54) 


(55) 


(50 


(57) 


1 


425.088 

265671 

1.810.200.797 

169.007,109 

509.380,746 

17,499,263 

2,286,648 

115,705,899 
109.479,088 

45.081.705 
1.733.017 
413.389.206 
338.112.281 
92.902.274 
25.643.271 

1.960.687 
961.117 

22.990.792 
832,893 
238,782 

31,680,885 

l.BIO.200.797 

27.765,016 

79,555397 

1.060.809.866 

6.716.016 

113,311,031 

276,063,435 

52,494,769 

99.827.261 

18.682,597 

78.274,020 

3,298,611 

225.581.228 

118.529,783 

6,211,385 
4.450,887 
66,916,038 
9.382,204 
461305 

188,287 
4,253,532 
6,714,692 
3,558,109 

163,862 
4751 144 

203.S33.3E7 

57,970.771 

6.720.384 

969.264 

3.528,930 

2.929.248 

7.255.268 

42.484.325 

156.270 

68.258 

5.211.840 

176.604 

1,870.342 

1.731.175 

536.638 

439,913 

71,484,137 

22,047,861 

57,908 

17,654,882 

20,565,884 

2,911,002 

13,773394 

5,933,209 

5,859,960 

7,849 

65.400 

172.7M 
171 

8,045,468 
760,948 


14,458 

12,665 

913.879.756 

145,194,537 

428,409,803 

7.806,854 

32,397 

88,979,165 
83,326,429 
10,376,084 
47,464 
90,278,340 
51,078,439 
14,808,300 
2,916,466 

20,714 
3,367 
1,438,228 
94,224 
28,136 
10,550,455 

913.879.756 

3,137,687 

14,414,981 

793,419,796 

404,365 

18,258,152 

20,893,294 

14,724,437 

22,819,972 

4,297.911 

21,798.040 

288,879 

52.230.807 

8.105.131 

4.675.482 

3,187,359 

33,451,270 

889,132 

4,258 

37,252 
316,235 

367,695 
195,564 
38,070 
963,359 

46.199.470 

2.435.997 

2.580,164 

235,640 

1,699,609 

985,712 

1,416,139 

22,486,053 

65,459 

15,414 

1,373,683 

2,305 

563,113 

639,646 

226,647 

195,105 

11,268,784 

6,041,337 

16,950 

2,870,928 

3,133,794 

262,866 

2,923,890 

1,307,908 

1,289,000 

2,573 

16,335 

87,668 
48 

2,029,231 
271,236 


29,836 
20,041 

305.951.051 

8.472,463 

42.562,408 

9,105,388 

523,820 

14,131.082 
667,374 

2,811.480 
322.793 
225.212.199 
12.374.369 
5.882.536 
1.739.822 

22,569 

(•) 

1,030,244 
58,899 
26,681 

2754,429 

305.951.057 

3,207,976 

32,039,895 

212,659,919 

572,297 

31,467,795 

7,686,463 

4,250,483 

3,919,740 

2,499,160 

7,759,402 

112,073 

25.096.886 

5.650.246 

873.051 

46.818 

17,536,661 

303,022 

18,621 

5,724 
78,565 
88,006 
28,639 
10,855 
456,678 

23.392.227 

1,508,060 

654,071 

76,256 

1,353,032 

230,270 

457,835 

13,877,894 

19,729 

12,003 

407.471 

458 

386,442 

123,491 

46,395 

43,597 

4,195,223 

1,704,659 

10,983 

1,668,824 

1,860,019 

191,195 

1,739,137 

817,198 

774,943 

853 

41,402 

15,442 
CI 

406.334 
29.533 


5,693 

2,649 

25.577.735 

1.253.822 

11,815,233 

22,666 

5,000 

1,312.707 
149.778 
7.919.562 
30.092 
27.424 
1.864.285 
564.529 
170.770 

(•) 
CI 

43.506 

29.042 

8.835 

760.387 

25.577.735 

7.659,539 

8,128,055 

4,398,645 

191,281 

968,823 

956,365 

820,797 

1.251.409 

25.403 

1.310.957 

133,539 

5.SE0.62B 

1,695,186 

91,394 

31950 

488,170 

15,143 

1,371 

12,899 

51,320 

2.832.957 

31.273 

8,990 

299975 

S.I2S.703 

55,594 

653,239 

11,865 

26,338 

247,868 

177,018 

513,325 

5,957 

5,448 

58,987 

792 

52,660 

80,993 

30,704 

11,686 

3.193,229 

434,925 

2,303 

405,278 

604,628 

199,350 

542,024 

246,219 

246,130 

83 

CI 

6,103 
C) 

88,301 
7,844 


64.470 

37 209 

109.205.190 

3.502.732 

7.660,037 

100,145 

214,080 

1,474,418 
947,131 

4,577,844 
381,411 
11,457,433 
71,918,253 
4,268,513 
854,340 

379,206 
186,306 

2,106,515 
206,191 
38,296 

1,290.513 

109.205.190 

2,258613 
8,652,962 
3,164,141 
831,307 
9,652,524 
5,725,743 
17,684,576 
55,523,907 
1,710,342 
5,526,200 
1,525,125 

9.355.404 

1,245.372 

114,991 
49,681 
2,192,735 
471,970 
226,148 

72,658 
2,632,932 
110,716 
1,832,312 
79,998 
325,891 

4.519.631 

577,711 

197,288 

26,765 

100,942 

91,571 

235,416 

1,042,900 

7,462 

6,566 

178,480 

60,554 

24,112 

21,631 

9,121 

55,273 

1,953,839 

4,765,773 

21,257 

4,737,349 

5182,888 

445,539 

840,507 

280,984 

277,471 

944 

2,569 

4009 

3,717,965 
309,530 


5,221 

3,730 

346.095.310 

4.694.459 

6.183.804 

113.485 

485,545 

9,378,541 
24,015,617 

9,495,811 

130.036 

83,047,734 

191,611,270 

5,455.802 

679.258 

764 

CI 

281.484 

45.489 

12.058 

12.074,212 

34C.09S.380 

4 467,888 

2.414647 

43 121,078 

761,408 

4,037,538 

234,566,099 

4,503,603 

9,330,912 

9.907,449 

33,301,140 

316,382 

103.547.011 

85.466.502 

429,615 

1,110,035 

12,335,260 

1,062,529 

31394 

19,218 
414,261 

33,550 
1,372,259 

21,833 
1250,555 

9E.336.464 

48.375.477 
470.020 

45.524 
174 447 
550,579 
2,306,591 
701,964 

31,913 

12,380 
685,567 

11,799 
303,583 
704,054 
140,737 

40,452 
41,781,377 

7,210,547 

4,495 

6,105,007 

6,325,172 

220,165 

5,064,499 

2,360,254 

2,357,334 

1,634 

1,286 

41,381 
39 

1,132,527 
89,573 


32,228 

23,198 

6.592.59S 

1.079.802 

2.444.258 

22.254 

2.482 

65.932 
99.216 
255.979 
120,205 
139,804 
1,232,559 
653,617 
269,969 

C) 

CI 

71,337 
94,289 

37,656 
662,614 

8,592.596 

2.533,108 
396,978 
512,180 

88,346 
680,183 
243,277 
489,510 
559,976 

32,590 
1,138,126 

81678 

5.333.450 
5.033.309 

4.027 
4.307 
66.989 
15.894 
CI 

1.056 
16.293 
42.915 
20,062 

C) 
125655 

4,916.605 

1,302,804 

817,281 

11,469 

42,868 

131,905 

130,063 

68,085 

5,144 

3,399 

81,284 

C) 

88,275 

79,989 

32,759 

1,875 

2,119,054 

416,845 

C) 

414,286 

492,195 

77,909 

369,125 

140,383 

140,116 

200 

CI 

2,222 
(•) 

93,232 
C) 


273 182 


? 


Wilti net income . 


166 179 


3 

1 


toUl isstb 

Casll 


102.199.0(3 


S 


Notes and accounts receivatile ... 


10 305 203 


6 


Less Allowance tor bad debts 


328 471 


7 


Inventories 

Investments in Government obligations: 
United Slates 


1.023.324 
364 054 


9 




273 543 


10 
11 


Other current assets 


9,644.945 


12 

n 


Mortgage and teal estate loans 


3,226.272 
8 033 106 


M 




61 268 977 


1". 


Less Accumulated depreciation 


19012 646 


If. 




1 531 282 


17 
18 
19 
70 


Less Accumulated depletion „ 

Land 

Intangible assets (amoilizablel _ 

Less Accumulated amorliiation . 


766.208 

18.019.478 

304.759 

87 120 


71 




3 588 275 


22 

?1 


Total liabilities 


102.199.0(3 

4 500 205 


74 


Mortgages notes and bonds payable in less than one year 


13 507 879 


25 


Other current liabilities 


3.534.107 
3 867 012 


27 
78 


Mortgages, notes, and bonds payable in one year or more 

Other liabilities 


48,246,016 
5 992 194 


29 


Capital stock 


10 021,363 


m 


Paid in or capital surplus 


6 421 345 


31 
32 
33 

34 


Retained earnings, appropriated „ 

Retained earnings, unappropriated _ „ 

Less Cost ol treasury slock ..,. „.... „ .„ 


209,742 

7,440,155 

840935 

24.457.042 


3S 


Business receipts „ . 


11 334 037 


3fi 


Interest on Government obligations 
United Slates 


22 825 


37 
38 
39 
40 

41 


State and local .,„ 

Other interest „ 

Rents 

Royalties „...,. 


20.737 

844.953 

6,624,514 

179,179 

39 480 


4? 


Net long term capital gam reduced by net short-term capital loss 


743 926 


43 
44 
45 
46 

47 

48 


Net gam, noncapital assets 

Dividends received trom domestic corporations 

Dividends received from foreign corporations 

Other receipts 

total deductions 


3,238,853 

78,000 

1507 

1329031 

22.9(3.2(7 

3 715 128 


49 

SO 


Compensation of officers „ 

Repairs 


1.348.321 
561 745 


M 


Bad debts 


131 694 


S7 




691 343 


S3 


Taies paid 


2 532 206 


S4 




3 794 104 


5S 




20 608 


Sfi 




13 048 


=,7 




2 426 368 


S8 




100 345 


59 
KO 


Advertising 


452.157 
81 371 


61 

67 


Employee benefit programs 


50.275 
91925 


63 


Other deductions 


6972 631 


64 




1.473.775 


65 
66 
67 
68 


Constructive taiable income trom related foreign corporations 

Net income (less deficit) (line 64 plus 65 minus 37) 

Net income 

Deficit 


172 
1,453.210 
2,967,188 
1513,978 


69 


Income subiect to normal lax surtai and alternative tax 


2 294 212 


7(1 




780,263 


71 




774 966 


77 




1,562 


73 




3,735 


74 
7S 


Investment credit „ 


15,959 
(•) 


76 

77 


Distributions to stockholders 

Cash and property except own stock 

Corporation's own stock , .„. „ . 


577,878 
50 317 









Footnotes at end ol table See teit tor "Explanation ot Terms" and "Description ol the Sample and Limitations ol the Data " 



22 

Active Corporation Returns 



Corporation Returns/1972 



Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 

[All titures are estimates based on samples money amounts are in thousands ol dollarsi 



~~ 


Item 


Maior industry -Conbnued 




Services 














Automobile 






Nature of 






Hotels 






services 


Amusement 




business 






Total 


and oilier 


Personal 


Business 


and mis 


and 


Other 


not 






services 


lodiing 
places 


services 


services 


cellaneous 
repair 
services 


recreation 
services 


services 


allocable 




Number ol returns, tolal 


(581 


(59) 


(60) 


161) 


162) 


1631 


164) 


165) 


1 


314,795 
184,593 


19,349 
10,391 


37,746 
21,314 


82,401 
47,808 


40,503 
25 131 


34974 
16,955 


99,822 
62,994 


17 258 


2 


With net income 


3,763 


3 


lotal assets 


68.259,469 


12.129.939 


4.538.193 


18.821,001 


8.287.518 


11,739.858 


12,742.960 


I.067.IS7 


4 


Cash 


5.657,083 


761,491 


448.054 


1,730,125 


502,084 


882,373 


1,332.956 


94,818 


5 


Notes anil accounts receivable 


11 128,738 


808,668 


722,796 


4,940,000 


1,290,406 


1,020,137 


2,346731 


227,605 


6 


Less Allowance lor bail debts 


272,709 


19,908 


15,820 


99,111 


28,952 


21,568 


87,350 


2,226 


7 


Inirentories 

Investments in Government oblrgations: 


2,888018 


190,270 


332,983 


756,901 


436,095 


769,248 


402,521 


111,217 


8 


United Slates 


230,259 


50 864 


8 664 


62 490 


7 189 


20 376 


80 676 


C) 


9 


Stale and local 


295,795 


24J91 


13^027 


179'951 


C) 


18,093 


59,728 


C) 


10 


Oilier current assets 


2,746,973 


323,515 


174,426 


837,149 


216,008 


473,018 


722,857 


82,526 


11 


Loans to stockholders 


804,762 


119,151 


87,566 


215,819 


65,119 


99,359 


217,748 


11,995 


12 


Mortgage and real estate loans 


731,936 


178,641 


18.925 


56,645 


10,128 


405,458 


62,139 


22,725 


13 


Other investments 


8,060,813 


1,284,563 


362.800 


2,921,816 


481,464 


1,502,172 


1,507,998 


76,137 


11 


Depreciable assets 


45,990,314 


9,892,938 


3.636.707 


10,311,804 


7.391,785 


8,253,431 


6,503.649 


345,485 


15 


Less Accumulated depreciation 


18,603,188 


3,399,260 


1.916,624 


4,701,349 


2.7/4.452 


3.732.254 


2,079.249 


115,791 


16 


Oeplelable assets 


55,765 


14,493 


C) 


8,373 


C) 


15.439 


9,542 


5,888 


17 


Less Accumulated depletion 


20,999 


CI 


C) 


1,908 


C) 


9.719 


3,477 


C) 


18 


land 


3.910.285 


1,366,415 


259.590 


377,902 


348.482 


1,035,052 


522,844 


111,355 


19 


Intangible assets (amorti^able) 


706.594 


48.253 


47.982 


178,638 


25.217 


238,373 


168,131 


6.052 


20 


Less Accumulated amortization 


258.017 


12,49! 


19.748 


56,684 


5,386 


115,374 


48,334 


3.255 


21 


Other assets 


4, 207,047 


500,011 


373.749 


1,102,440 


320,753 


886,244 


1,023,850 


87.806 


22 




68.2S9.4C9 


12.129.939 


4.538.193 


18.821.001 


8.287.518 


11,739.858 


12.742.960 


1.0E7.8S7 


23 


Accounts payable 


6,152,656 


546.193 


391.920 


2,488,129 


769,749 


887,402 


1.069.263 


174.396 


24 


Mortgages, notes, and bonds payable rn less than one year 


8,279,643 


1,133.260 


378.855 


2,398,932 


1970,460 


1,099,967 


1,298169 


155.754 


25 


Other current habilities 


5,379,318 
2,651,264 


511,089 
582.386 


293.838 
250.134 


1,805,720 
484,844 


386,190 
216,488 


1,189,801 
561,327 


1,192,680 
556,085 


102.096 


26 


Loans from stockholders 


95,657 


27 


Mortgages, notes, and bonds payable in one year or more 


20,737,926 


5.409.562 


989.287 


4,416,486 


2,866,304 


3,343,044 


3,713,243 


223,301 


28 


Other liabilities 


3,700,640 


390,048 


211.289 


1,292,352 


248,317 


656,160 


902,474 


46,706 


29 


Capital stock 


7,352.882 


1,296,555 


721.435 


1,670,163 


579,430 


1,713,494 


1,371,805 


672,610 


30 


Paid in 01 capital surplus 


7.570,553 


1,024,908 


295,018 


2,234,555 


405,900 


1,536,324 


2,073,848 


155.508 


31 


Retained earnings, appropriated 


166,427 


31,858 


12,193 


22,765 


16,635 


43,303 


39,673 


607 


32 


Retained earnings, unappropriated 


7,177,818 
909,658 


1,336,503 
132,423 


1,100,538 
106,314 


2,272,054 
264,999 


951,291 
123,246 


839,418 
130,382 


678,014 
152,294 


-547,785 


33 


Less Cost of treasury stock 


10,993 


14 


Total receipts 


83,987.745 


8,107.318 


7.073.962 


24.406.372 


8.958.825 


18.241.149 


25.200.119 


914.829 


35 


Business receipts 

Interest on Government obligations 


79,910,175 


7,508,827 


6,917,279 


23.265,448 


8,514,887 


9,214,930 


24,488,804 


827.509 


36 


United Slates 


15,846 


3,334 


493 


5.770 


375 


1,640 


4,234 


C) 


37 


Slate and local 


19,950 
412,420 


856 
65,822 


520 
18,322 


8,788 
144,782 


CI 

30,749 


4,776 
79,330 


4,890 
73,415 


C) 


38 


Other interest 


6.870 


39 


Rents 


822,540 


122,135 


27,149 


247,895 


127,572 


199,533 


98256 


18284 


40 


Royalties 


87,078 


5,686 


I') 


20,953 


CI 


40,321 


18,036 


C) 


41 


Net short term capital gam reduced by net long term capital loss 


9,905 


3,579 


C) 


2,890 


CI 


1,218 


1.568 


C) 


42 


Net long term capital gam reduced by net short term capital loss 


380,859 


103.188 


14,226 


66,940 


18,024 


107,034 


71.447 


2,579 


43 


Net gam, noncapital assets 


296,577 


55,433 


22,862 


78,865 


72,171 


34,212 


33.034 


2,426 


44 


Dividends received from domestic corporations 


94,660 


19,740 


4,785 


47,155 


1.601 


9,806 


11.573 


465 


45 


Dividends received from foreign corporations 


34,135 


4,642 


C) 


12669 


CI 


13,179 


2.073 


_ 


46 


Other receipts 


1,903,600 


214,076 


66,364 


504,217 


190 984 


535,170 


392,789 


50 808 


47 


total deductions 


81,683.255 


7.857,743 


6.848.291 


23.649.103 


8.736.744 


9,969.002 


24,620.372 


921.630 


48 


Cost ol sales and operations 


42,246,883 


3,738,915 


3,727,398 


14,117,331 


4,500,634 


4,773,927 


11388,678 


511,297 


49 


Compensation of officers 


7,959,093 


167,506 


508,391 


1.463,788 


498,306 


432 121 


4,888,981 


65,100 


50 


Repairs 


850,860 


198,135 


90,458 


141,362 


160,291 


141835 


118779 


7,575 


SI 


Bad debts 


334,621 
3,158,637 


33,653 
423,010 


34,273 
278,185 


107,487 
642,310 


35345 
314306 


28,280 
500,883 


95583 
999,943 


2,309 


52 


Rent paid on business property 


21,978 


53 


Taxes paid 


2,865,079 
1,965,917 


462,573 
439.831 


269,081 
102,117 


654,345 
475,840 


310 408 
317,121 


435.419 
289,239 


733,253 
341,769 


28,662 


54 


Interest paid 


18.028 


55 


Contributions or gifts 


34,890 


4,061 


3,568 


9,322 


2,133 


7,136 


8,670 


239 


56 


Amortization 


93,855 


2.196 


28,048 


14,311 


1,769 


29,832 


17,699 


282 


57 


Depreciation 


4,779,869 


559,171 


327,972 


1,301,788 


1,327,056 


748949 


514,933 


25.210 


58 


Depletion 


5,578 


589 


C) 


815 


CI 


1,280 


2,158 


255 


59 


Advertising 


1,274.615 


159,499 


103,322 


483,144 


79,135 


297,384 


152,131 


6.815 


60 


Pension, protit sharing, stock bonus, and annuity plans 


1.298,529 


22,018 


48,038 


185,754 


27,523 


78,508 


936,688 


5.328 


61 


Employee benelil programs 


343,107 


25,005 


23,808 


83,676 


29,402 


27,104 


154,112 


1.687 


62 


Net loss, noncapital assets 


86,154 
14.385,568 


11,806 
1,609,775 


11,782 
1,291,321 


30,048 
3,937,782 


9,210 
1,125,898 


6,920 
2,170,185 


16,388 
4,250,607 


4,538 


63 


Other deductions 


222,327 


64 


Total receipts less total deductions 


2,304,490 


249,575 


225,671 


757,269 


220,081 


272,147 


579,747 


-7001 


65 


Constructive taxable income from related foreign corporations 


19,958 


CI 


C) 


9,022 


— 


C) 


CI 


— 


66 


Net income (less deticitldine 64 plus 65 minus 37) 


2,304,498 


248,719 


226,424 


757,503 


219,961 


275,402 


576.489 


-7090 


67 


Net income 


4,103,672 


481.674 


335,757 


1,247,122 


356,777 


638,654 


1,043,688 


37,409 


68 


Deficit 


1 799,174 


232.955 


109.333 


489,619 


136,816 


363,252 


467,199 


44,499 


69 


Income subject to normal tax, surtax, and alternative tax 


3,028,210 


306.156 


261,205 


950,934 


270,706 


481,013 


758,196 


24,027 


70 


Income tax, total 


1,173,965 


127.462 


100,027 


385,562 


95,669 


200,265 


264980 


8,010 


71 


Normal tax, surtax, and alternative tax 


1,168.619 


126.273 


99.848 


384,028 


94,639 


199,524 


264,307 


8.006 


72 


Tax trom recomputing prior year investment credit 


4.234 


685 


179 


1,477 


1,030 


361 


502 


(') 


73 


Additional tax for tax preferences 


1.112 


504 


_ 


57 


_ 


380 


171 


C) 


74 


Investment credit 


107.924 


11,062 


9,011 


30,023 


18,125 


21,552 


18,151 


376 


75 


Work incentive credit 
Distributions to stockholders 


102 


CI 


C) 


41 


C) 


C) 


CI 


~ 


76 


Cash and properly except own stock 


631.299 


100,581 


36,806 


195,021 


54,057 


110,469 


134,365 


4.088 


77 


Corporation's own stock 


88,530 


CI 


C) 


18,679 


CI 


31,464 


9.643 


— 



Footnotes at end ot table See teil lor "Explanation of Terms" and "Description ol the Sample and Limitations of the Data " 



Corporation Returns/1972 



23 



Active Corporation Returns 



Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 

(All figures are estimates based on samples - money amounts are in ttiousands of dollars] 







Coefficient of variation (percent) 






Industrial division 












Iranspor 










Item 


All 
industries 


Ajri 
culture, 
forestry. 

and 
fishery 


Mining 


Contract 

con- 
struction 


Manufac 
turtng 


tation. 
communi 

cation, 
electric. 
gas. and 
sanitarY 
services 


Wliolesale 
and 
retail 
trade 


Finance. 

insurance. 

and real 

estate 


Senrices 




Number of returns, total 


(6EI 


(671 


(68) 


((9) 


(70) 


(71) 


(72) 


(73) 


(74) 


1 


10 


2.59 


4-57 


141 


1 10 


2 13 


63 


75 


100 


2 


With net income 


0.34 


3.16 


5.99 


173 


128 


2 62 


76 


95 


1.35 


3 


Total assets 


0.O3 


1.97 


0.73 


1.00 


0.12 


Oil 


040 


oos 


074 


4 


Cash 


09 


3 68 


256 


159 


042 


87 


0.72 


08 


130 


5 


Notes and accounts receivable 


07 
022 
0.21 


350 
1033 
4 11 


104 
5.64 
1.04 


147 
14 87 
223 


016 
35 
021 


53 
180 

031 


053 
199 
53 


08 
0-12 
147 


136 


6 


Less Allowance for bad debts 


4 97 


7 


Inventories 


1 77 




Investments in Government obligations 




8 


United Stales 


0.15 


22.61 


3.47 


5.67 


44 


47 


4 40 


016 


5 28 


9 


State and local 


10 


25.50 


17.98 


10.16 


84 


7 85 


4 87 


09 


4 16 


10 


Other current assets 


0.27 


5.56 


2.92 


2.15 


19 


38 


1 12 


48 


2.63 


11 


Loans to stockholders 


1.26 


7.10 


7.74 


4.59 


182 


6 89 


2 70 


2 74 


414 


12 


Mortgage and real estate loans 


0.10 


8.86 


2.97 


7.22 


76 


2 74 


4 25 


10 


460 


13 


Other rnvestments 


0.08 


3.83 


0.93 


1.54 


013 


20 


63 


10 


1.43 


14 


Depreciable assets 


0.11 


2.35 


1.09 


155 


13 


Oil 


73 


82 


1 10 


15 


Less Accumulated depreciation 


0.17 


2.77 


1.49 


1.91 


16 


22 


90 


152 


157 


16 


Depletable assets 


1.06 


12.42 


2.56 


6.84 


14 


3 50 


4 47 


10 56 


20 32 


V 


Less Accumulated depletion 


2.15 


13.21 


4.32 


1124 


024 


2 72 


10 65 


1741 


3103 


18 


Land , 


0.50 


3.07 


3.02 


2 28 


035 


102 


1 10 


100 


197 


19 


Intangible assets (amortizable) 


0.64 


11.12 


2 74 


1077 


50 


2 64 


3 77 


3 25 


6 02 


20 


Less Accumulated amortization..- 


0.61 


1107 


4.27 


964 


38 


3 11 


4 00 


5 19 


9 00 


21 


Other assets 


21 
0.03 


561 
1.17 


156 
0.73 


2 69 
1.00 


024 
012 


76 
Oil 


99 
040 


33 
006 


169 


22 


Total liabilities 


0.74 


23 


Accounts payable 


0.22 


4.82 


1.93 


1.51 


26 


78 


061 


5? 


160 


24 


Mortgages notes and bonds payable m less than one year 


0.23 


3.33 


2.13 


197 


34 


50 


83 


35 


166 


25 


Other current liabilities 


006 


5.07 


1 14 


204 


17 


021 


060 


07 


133 


26 


Loans from sfocktiolders 


080 


552 


913 


328 


134 


421 


1-84 


169 


274 


27 


Mortgages, notes, and bonds payable in one year or more 


13 


2 94 


111 


175 


15 


Oil 


63 


45 


120 


28 


Other liabilities 


007 


6.14 


2.56 


2.25 


20 


33 


092 


06 


223 


29 


Capital slock 


0.17 


3.17 


274 


211 


28 


12 


71 


44 


157 


30 


Paid in or capital surplus 


0.16 


6.44 


1.47 


144 


23 


021 


109 


026 


1.96 


31 


Retained earnings, appropriated 


28 


2353 


1451 


1173 


72 


43 


3 32 


022 


1273 


32 


Retained earnings, unappropriated 


0.18 


7.86 


152 


2.02 


20 


27 


68 


57 


3.03 


33 




082 


1513 


4.51 


489 


95 


401 


2 23 


2 05 


3.83 


34 


total receipts 


018 


36S 


1.21 


1.34 


023 


045 


054 


018 


110 


35 


Business recerpts 

Interest on Government obligations 


20 


3 79 


123 


135 


24 


46 


55 


031 


1 14 


36 


United States 


0.17 
0.16 
0.08 


19.13 
36.91 
3.81 


5.98 
10 25 
1.29 


7 04 
823 
3.87 


55 
75 
14 


97 
4 12 
061 


4 30 

5 66 
84 


017 
13 
08 


767 


37 


State and local 


19 14 


38 


Other rnterest 


152 


39 


Rents 


0.66 


5.93 


4.42 


3.37 


55 


80 


187 


107 


4 05 


40 


Royalties 


1.27 


16.98 


16.13 


8.20 


50 


32 


7 02 


6 66 


5.68 


41 


Net short term capital gam reduced by net longteim capital loss 


305 


22.45 


36.07 


20.31 


6 18 


2 11 


12 71 


4 05 


1686 


42 


Net long-term capital gam reduced by net short term capital loss 


0.54 


5.73 


4.46 


3.87 


46 


2 50 


3 12 


87 


4 58 


43 


Net gam. noncapital assets 


120 


1250 


5-59 


330 


191 


2 76 


4 83 


147 


4 67 


44 


Dividends received from domestic corporatrons 


25 


10 55 


148 


6 20 


34 


80 


228 


36 


3 46 


45 


Dividends received from forergn corporations 


13 


6 93 


24 


120 


05 


2 87 


85 


217 


10.38 


46 


Other recerpts 


051 


5 88 


4 85 


3 48 


39 


156 


91 


107 


4 80 


47 


total deductions ^ 


018 


37T 


137 


1.34 


024 


04C 


OSS 


019 


112 


48 


Cost ot sales and operations 


24 


447 


135 


142 


27 


59 


61 


43 


142 


49 


Compensation of officers 


49 


4 00 


3 63 


153 


82 


193 


77 


81 


2 17 


50 


Repairs 


24 


381 


4 26 


3 37 


18 


137 


84 


104 


176 


51 


Bad debts 


39 


13 45 


8 52 


4 56 


68 


112 


121 


045 


3 46 


52 


Rent paid on business property 


39 


5 74 


2 98 


2 88 


33 


133 


69 


105 


2-05 


53 


Taxes paid 


23 


2 78 


153 


170 


25 


33 


1 16 


42 


117 


54 


Interest pard 


09 


2 74 


5 59 


1 76 


18 


13 


59 


12 


1 11 


55 


Contributions or gitts 


031 


7 34 


6 16 


4 45 


34 


55 


107 


64 


2 73 


56 


Amortization 


85 


T2 97 


10 30 


8 22 


102 


42 


4 69 


3 02 


6 58 


57 


Depreciation 


021 


2 57 


6 95 


167 


16 


20 


83 


081 


131 


58 


Depletion 


71 


10 00 


2 71 


874 


26 


42 


2 15 


1142 


2123 


59 


Advertising 


46 


8 06 


2 66 


3 93 


28 


181 


70 


87 


631 


60 


Pension, prolit sharrng. stock bonus, and annurty plans 


32 


6 87 


168 


3 77 


022 


33 


101 


041 


3 24 


61 


Employee benefrt programs 


027 


7 44 


189 


4 17 


23 


75 


93 


130 


3.03 


62 


Net loss, noncapital assets 


1 13 


14 24 


8 67 


1261 


107 


3 07 


5 54 


2 47 


8.41 


63 


Other deductions 


19 


3 27 


198 


150 


24 


90 


55 


23 


1.34 


64 


Total receipts less total deductions 


20 


631 


078 


324 


24 


50 


081 


31 


2 90 


65 


Constiuctive taxable income from related foreign corporations 


10 


(■') 


(') 


03 


06 


181 


69 


196 


387 


66 


Net income (less deficit) (line 64 plus 65 minus 37) 


020 


632 


77 


322 


24 


50 


081 


39 


2 89 


67 


Net income 


13 


3 07 


46 


158 


18 


38 


054 


0.27 


126 


68 


Deficit 


68 


5 16 


2 52 


2 70 


125 


149 


2 05 


1.28 


2 27 


69 


Income subject to normal tax. surtax and alternative lax 


14 


3 88 


43 


181 


18 


34 


64 


34 


142 


70 


Income tax. total 


14 


427 


39 


196 


18 


32 


67 


30 


1.50 


71 


Normal tax. surtax, and alternative tax 


14 


4 29 


39 


196 


18 


32 


67 


30 


151 


72 


Tax Irom recomputing prior year rnvestmeni credrl 


94 


25 92 


10 65 


8 64 


58 


2 08 


421 


7 08 


9 45 


73 


Additional tax for tax preferences 


18 


15 49 


165 


5 49 


05 


05 


3 08 


54 


10,34 


74 


Investment credit 


21 


607 


3 25 


2 82 


28 


026 


104 


51 


2,25 


75 


Work incentive credit 


4 06 


(') 


(") 


45 61 


3 28 


I') 


17 13 


7 60 


43 14 




Distributions to stockholders 




76 


Cash and property except own stock . . 


19 


11 78 


37 


4 12 


16 


20 


1 13 


58 


4 17 


77 


Corporation's own stock 


160 


8 21 


152 


17 22 


148 


1 79 


557 


2 14 


2504 



(*IEstimate is not shown separately because ot the small number of sample returns on wtiich it was based However, ttie data are included in the appropriate totals 

'Less than $S00 pet return 

'Includes "Nature of business not allocable" which is not shown separately 

^Estimate is based on returns sampled at a 100 percent rate 

NOTE See teit for "Eiplanation of Terms" and "Description of the Sample and Limitations of the Data " 



24 



Corporation Returns/1972 



Returns With Net Income 



Table 3.— Balance Sheets and Income Statements, by Major Industry 

lAll llsures are astlmates bas«d on samples— money amounts are m thousands ot dollarsi 





Item 


Total 
returns 
with nel 
income 


(Major industry 




Agri- 
culture. 
lorestry. 

and 
lisherir 


Miolni 


Contract 
construction 


Manufacturing 




Total 
mining 


Metal 

mining 


Coal 

mining 


Crude 

petroleum 

and natural 

gas 


Don 
metallic 
minerals 
(eiceot 

tuels) 
mining 


Total 
manufac- 
turing 


Food and 
kindred 
products 






(1) 


(2) 


(3) 


(4) 


(51 


(6) 


(7) 


(1) 


(9) 


1101 


1 


1.140.182 

2.873.054.627 

201.177.391 
693.040.227 
20.926.222 
191.173.493 

115.778.396 
101.762.075 

83.726.984 
4.717.464 
397.107.887 
464.084.238 
847.181.962 
332.723.102 

19.401.789 
7.591.592 

38.739.061 
9.903.407 
5.132.630 

71.633. /99 

2.873.054.627 

151.992.719 
160.680.596 
1.053.118.362 
16.827.489 
353.411.827 
326.573.854 

184.572.942 

197.883.828 

24.711.075 

415.782.644 

12.500.709 

I.895.09S.8S8 

1.750,749.567 

6.052.879 
4.242.702 
68.038.626 
13.629,977 
3.000.464 

265.860 

8.515.222 
6.689.721 
6.311.031 
4.540.345 
23.059.462 

1.779.992.476 

1.223.204.903 
33.742.382 
14.715.791 
6.712.778 
22.963.734 
51.779.832 
61.563.494 
1.002.022 

831.408 
54.429.323 
6.427.153 
18.278.560 
15.327.973 
9.314.782 
634.369 
259.063,972 

115,103,380 

1.937.543 

112.798.221 

95.062.449 

42.858.541 

42.466.434 

99.943 

292.164 

3.024.549 
1.895 

34.439,348 
2.144.227 


26.856 

9.980.849 

665.411 

1.223.519 

12.255 

1.545.494 

40.130 
13.056 

247.862 
141.929 
129.296 
763.434 
5.369.199 
2.542.576 

63.727 
14.332 
2.011.841 
31.593 
7.386 
310.907 

9.980.849 

685.860 
1.874.441 

367.496 

390.458 
2.144.438 

360.701 

1.903.510 
560.458 
69.043 

1.756.476 
132.032 

14.043,218 

13.357.568 

2.761 
1.105 
60.426 
92.542 
15.109 

4.608 

176.249 

52.201 

9.031 

504 

271.114 

13.18t.842 

10.196.133 
363.144 
206.551 
15.372 
191.005 
261.377 
261.077 
5.047 

611 
418.338 
7.232 
35.608 
38.593 
15.081 
8.738 
1.157.935 

861.376 

64 

860.335 

502.018 

186.282 

184.754 

747 

781 

21.125 

CI 

91.511 
29.615 


7.529 

18.888.069 

1.071.794 

3.512.028 

36.533 

1.008.821 

209.624 
71.520 

710.287 
71.120 

181.528 
2.917.577 
12.084.173 
6.022.857 

2.685.048 

1.521.790 

465.435 

545.650 

195.135 

1.129,779 

18.888.069 

1.313.905 
1.486.836 
1.772.458 
88.405 
2.880,548 
819.694 

1.465.691 
2.155.177 

148,315 
7.027.029 

269.989 

17.S30.976 

16.730,078 

8,269 
5.114 

115.838 
99.641 

115.145 

4.669 

115.190 
47.687 
87.688 
34.174 

167.483 

13.676,215 

8,649.031 
215.475 
233.663 
25.082 
115.449 
387.340 
313.646 
6.640 

2.783 

929.103 

1.333.372 

17.376 

98.664 

75.562 

14.413 

1.258.616 

3.854.761 

19.026 

3.868.673 

3.635.671 

1.733.033 

1.714.914 

1.431 

16.688 

43.750 
10 

1.891.246 
24.930 


141 

3.429.609 

94.721 

290.802 

2.219 

278.907 

C) 
CI 

213.889 
CI 
CI 

930.655 
1.567.941 

692.421 

493.273 
229.297 
14.213 
67.768 
26.682 
379.392 

3.429.609 

102.479 
86.080 
129.571 
CI 
582.240 
274.498 

258.917 
618.162 

CI 

1.364.015 
16.368 

1. 697.659 

1.584.235 

1.022 
C) 
14.254 
2.266 
6.131 

CI 

24.728 
2.288 
26.260 
C) 
17.921 

1.532.091 

1.077.565 
8.217 
14.037 
2.599 
7.683 
57.142 
40.892 
662 

782 

82.161 

87,057 

1.156 

18.191 

5.348 

C) 

128.321 

165.568 

8.788 

174.182 

117.379 

57.586 

52.468 

101 

5.017 

3.901 

C) 

95.395 
CI 


910 

3.435.909 

182.825 

660.094 

4.341 

114.450 

12.849 
C) 

66.105 
10.165 
CI 

514.120 

2.338.313 

981.029 

167.213 

C) 

77.535 

74.673 

9.408 

260.368 

3.435.909 

236.512 
564.980 
180.650 
22.506 
614.934 
124.074 

183.895 
419.014 

C) 

1.077.614 
50.007 

2.957.533 

2.824.309 

683 

CI 

30.904 

29.945 

2.G93 

CI 

15.715 
4.063 

22.578 
8.261 

16.521 

2.802.538 

1.987.841 

31.936 

58.823 

3.849 

38.351 

107.609 

78.901 

1.130 

514 

180.562 

78.812 

1.845 

21.263 

43.790 

1.064 

166.248 

154.995 

7.915 

161.176 

124.508 

59.231 

56.018 

345 

2.868 

7.464 
C) 

64.935 
CI 


4.267 

8.758.593 

549,181 

1.963.003 

20,261 

362.463 

164.409 
45.742 

363.326 
47.793 

134.679 
1.083.335 
5.502.288 
2.907.562 

1.848.743 
1.181.301 
114.915 
396.367 
156.717 
448.190 

8.759.593 

747.047 
680.104 

1.289.555 
34.172 

1.094.360 
272.652 

694.537 

1.006.872 

45.250 

3.042.183 

148.148 

9.812.312 

9.377.828 

5.217 
2.911 
52.395 
42.784 
99.471 

3.716 

60.171 
31.557 
35.527 
7.386 
93.349 

6.488.221 

3.769,501 
99.839 
62.302 
11.289 
44.601 
122.057 
135.588 
2.306 

646 

447.711 

1.077.902 

8.616 

36.696 

10.448 

12.304 

644.415 

3.326.091 

2.177 

3.325.357 

3.220.639 

1.539.435 

1.531.595 

718 

7.122 

19.107 

1.674.758 
CI 


2.211 

3.263.958 

245.067 

598.129 

9.712 

253.001 

16.631 
CI 

66.967 

13.063 

19.158 

389.467 

2.675.631 

1.441.845 

175.819 
53.636 
258772 
6.842 
2.328 
41.829 

3.283.958 

227.867 
155.672 
172.682 
23.240 
589.014 
148.470 

328.342 
111.129 

19.791 
1.543.217 

55.466 

3.063.472 

2.943.706 

1.347 

295 

18.285 

24.646 

6.850 

C) 

14,576 
97 79 
3,323 
C) 

39.692 

2,855.365 

1,814,124 
75,483 
98,501 
7,345 
24,814 
100,532 
58,265 
2,542 

841 

218.669 

89.601 

5.759 

22.514 

15.976 

767 

319.632 

208,107 

146 

207,958 

173.145 

76,781 

74.833 

267 

1,681 

13,278 
CI 

56.158 
CI 


93.348 

39.707,217 

4.103.291 

13.182.738 

157.025 

5,432,086 

145.604 
208.461 

3.181.865 
324.346 
267.981 

3.131.264 
14.539.227 

7.479.676 

126.786 

29.274 

1.275.899 

37.323 

8.918 

1.425.239 

39.707.217 

8.691.929 
4.291.416 
4.491,361 
773.440 
4.594.987 
3.853.698 

3.009.578 

1.372.634 

99,329 

8.964.600 

435,755 

85.555.747 

83.838.454 

9.829 

11.648 

215,459 

400,954 

5,697 

4,720 

168,894 
145.099 
33.089 
22.660 
699.244 

82.418.349 

67.939.227 

2.910.697 

417.959 

124,503 

460.746 

1.719,390 

573.135 

31.074 

6.759 

1.512.895 

15.246 

157.776 

488.090 

284.580 

9.972 

5.766.300 

3.137.398 

17,315 

3,143,065 

2,391,363 

941,601 

938,482 

2,494 

625 

74,884 
57 

271,135 
69,294 


134,028 

838.350,532 

21,457,707 

144,640,688 

2,727,146 

108,021,505 

6,873,113 
2,352,609 

25,773.296 
1.022.746 
1.887.229 
98.710.715 
358.225.951 
180.421.136 

14.038,168 
4.975,870 

10.615.400 
7.299.712 
4.318,353 

27.874.198 

636.350.532 

64.975.084 
43.587.832 
47.214.327 
5.607.176 
111.260.105 
34.834.335 

59.905.454 
68.048.194 
4.093.366 
202.263.988 
5.439.329 
793.905.647 
767.057.282 

295.543 

142.648 

4.091.058 

2.499.817 

2.179.344 

47.469 

2.873.051 
492.574 
2.238.034 
4.045.663 
7.943.164 

742.715.660 

537,291.198 
7.304.886 
10.498.902 
1.736.027 
7.320,287 
24.000.578 
11.098.051 
518493 

342.726 
24.111.040 
4.605.456 
9.760.952 
7.859.553 
6.132.306 
208.867 
89.926.338 

51.189.987 

1.724.961 

52.772.300 

48.774.880 

22.829.934 

22.575.125 

61.365 

193.444 

1.379.131 
1.158 

15.386.361 
905.967 


10.380 


7 




45.812.588 


3 
4 
5 
6 


Cash 

Noles and accounts receivable 

Less Allowance lor bad debts 
Inventones 


2.004.489 

8.682.320 

144.773 

9.504.281 


7 


Investments in Government obligations; 
United Slates 


233 447 


8 

9 
10 
U 
12 

n 


Stale and local 

Oltier current assets 

Loans to slocktiolders 

Mortgage and real estate loans 

Other investments 


182.883 

1.228.338 

258.584 

60.265 

7.342.742 

25.334.163 


14 

15 
16 
17 
18 
19 
20 

21 

22 
23 
74 


Less Accumulated depreciation 

Depletable assets 

Less Accumulated depletion 

Land 

Intangible assets (amortizabie) 

Less Accumulated amortization 
Other assets 

Tout liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than one year 


11.870.001 
48.341 
C) 
877.620 
14 7.064 
33.937 
1,962.693 

45.812.588 

4.636.482 
3.437.373 
3.354.556 


75 




302 463 


26 
27 

28 
29 
30 
31 
32 

n 


Mortgages, notes, and bonds payable in one year oi more . 
Other liabilities 

Capital stoch 
Paid in or capital surplus 
Retained earnings, appropriated 
Retained earnings, unappropriated 
Less Cost ot treasury stock 


7.665.022 
2.126.142 

4.556.268 
4.430.822 

344.389 
15.463.338 

504.267 

95.817.161 


34 
35 


Business receipts 

InteresI on Government obligations 
United States 


94.181.168 
13,906 


36 
37 
38 
39 

40 


State and local 

Other interest 

Rents 

Royalties 

Net short term capital gam reduced by net long-term capital 

loss 


5,359 
242,639 
161,042 
81,236 

2,380 


41 


Nel long term capital gam reduced by net short-term capital 


169,866 


4? 




50,728 


43 
44 

45 

46 


Dividends received trom domestic corporations 

Dividends received trom toreign corporations 

Other receipts 

Total deductions 


35,847 
240,633 
632,357 

91.825.032 


47 
48 
49 
50 
51 
57 


Cost ot sales and operations 
Compensation ot otlicers 
Repairs 
Bad debts 

Rent paid on business property 

Tanes paid 


71,575.357 
592.981 
778.636 
102.728 
599.624 
2.950.044 


53 
54 


tnlerest paid 

Conlrifautions or gifts 


857.517 
43.597 


55 
56 

57 


Amortization 

Depreciation 

Depletion 


8.543 

1.871.113 

6.850 


58 




2.297.155 


59 
60 
61 
62 

63 
64 
65 
66 
67 
68 
69 
70 

71 


Pension, prolit sharing, stock bonus, and annuity plans 

Employee benetit programs 
Nel loss, noncapital assets 
Other deductions 

total receipts less total deductions 

Constructive laiable income from related loreign corporations 

Net income (line 63 plus 64 minus 36) 

Income subiecl to normal lair, surtax, and alternative tax 

Income lax. total 

Normal lax. surtax, and alternative tax 

tax from recomputing prior year investment credit 

Additional tax for tax preferences 


462.597 

335.953 

28.431 

9.313.906 

3.992.129 

157.725 

4.144.495 

3.962.289 

1.848.775 

1.842.824 

5.518 

433 

119.700 


77 


Work incentive credit . 


32 


73 


Dislributions to stockholders: 


1,124,590 


74 


Corporation's own stock 


56,813 









footnotes at end ot table See lerl for "Explanation o( Terms" and "Description ot ttie Sample and Limitations ot ttie Data " 



Corporation Returns/1972 



25 



Returns With Net Income 



Table 3.— Balance Sheets and Income Statements, by Major Industry— Continued 

lAtl figures are estimates tiased on samples— money amounts are In thousands of dollars] 





Item 










Major rnduslry 


-Continued 




















Manufacturing 


-Continued 












Tobacco 
manufac- 
tures 


Textile 

mill 
products 


Apparel 
and otiier 
fabricated 

textile 
products 


Lumber 
and wood 
products. 

except 
furniture 


Furniture 

and 
fixtures 


Paper and 

allied 
products 


Printing 

and 
publishing 


Cliemicals 
and allied 
products 


Petroleum 
refining 

and 
related 

industries 


Rubber and 
miscel- 
laneous 
plastics 
products 




tumbei ot felurns with net income 


(11) 


(12) 


(131 


(14) 


(151 


(161 


(171 


(18) 


(191 


(20) 


1 
? 


154 

8.669.409 

153.705 

609.123 

12.189 

2.986,823 

C) 

580 

138.169 
C) 

7.987 
2.201.822 
2.300.612 

613.567 

CI 

97.001 

150.017 

3.566 

600.363 

8.669.409 

474.038 
561.661 
526.032 

C) 

2.314.970 
328.912 

752.761 
712.113 

C) 

2.863.062 

CI 

9.050.022 

8.742.785 

C) 

21 
43.843 
100.130 
22.076 

CI 
21.967 

CI 

47.674 
12.604 
42.179 

i.046.805 

4.416.801 

22.209 

65.121 

7.141 

101.999 

1.426.756 

203.015 

5.954 

1.046 

181.891 

C) 

386.003 

70.077 

61.864 

CI 

1.080.635 

1,003.217 

7.207 

1.010.403 

967.646 

460,559 

460,191 

368 

CI 

16.942 
(•) 

324.811 
CI 


4.152 

14.709.605 

603.905 

3,778.352 

47.886 

3.893.456 

84.374 
22.996 

374.949 

11.626 

16.039 

1.038.776 

9.735.375 

5.158.833 

CI 

C) 

114.082 

26.627 

11.227 

226.158 

14.709.605 

1.808.930 
1.472.176 

840.864 

94,158 

2.130.192 

249,919 

1.388.381 
844.334 
36.320 

5.990.970 
146.639 

23.371.967 

23.023.910 

4.055 
1.070 
54.725 
35.213 
23.610 

CI 
43.222 
7.852 
10.813 
12.305 
144,401 

22.201.037 

17.751.404 
279.678 
196.620 
39.230 
176.349 
516.550 
272.438 
16.850 

1.438 

654.084 

CI 

151.932 

129,290 

67,327 

5.821 

1.948.622 

1.163.930 

6,483 

1.169,343 

1.099766 

507,746 

506.417 

1,308 

C) 

50,202 

4 

209,369 
16,878 


11.714 

12.830.618 

824.281 

3,969.122 

58.127 

4.071.671 

14.706 
9.158 

368.797 

73.148 

12.474 

1.444.562 

2.594.081 

1.257.581 

973 

77.284 

37.654 

12.041 

660,456 

12.830.61! 

2.594.962 
1.343.373 
1.014.275 

120,330 
2.061.256 

299,847 

1,067,017 

1,056,151 

17.472 

3.378.383 

122.448 

23.750.052 

23.445.775 

1.044 

614 

51.842 

15.911 

24.863 

1.324 
15.764 
10.217 
19.489 
10.157 
153.052 

22.693.246 

17.814.475 
538.032 
49.904 
47.376 
237.125 
530.146 
224.876 
16,263 

1.880 

200.569 

CI 

170,778 

113,081 

72.069 

3.442 

2.672.904 

1.056.806 
C) 

1.061.007 

959.682 

429.886 

429.590 

295 

CI 

13.688 

8 

111.039 
24.136 


7,240 

13.654.744 

678.098 

2.244.938 

32.342 

2.200.288 

20.364 

6.274 

778.691 

33.988 

44.547 

1.207.038 

8.208.843 

3.615.317 

1.167.621 

65.354 

306.951 

5.188 

1.211 
466.139 

13.654.744 

1.023.306 

1.039.585 

944.418 

103.519 

3.378.802 

601.807 

1.455.223 

1.379.419 

21.527 

3.810.338 

103,200 

U.434.291 

17,585.043 

1.235 

705 

72.238 

35.306 

10.966 

797 

536.594 

41,897 

9.980 

9.214 

130,316 

17.100.959 

12.902.914 
265.023 
149.601 
33,436 
110,620 
464,311 
277,927 
12.007 

7,091 
607.746 
610.009 
63,590 
87,592 
48,606 
4331 
1.456.155 

1.333.332 

1.469 

1.334.096 

1.212.012 

475.737 

472 554 

1,330 

1,853 

45.028 

45 

238.157 
CI 


4,416 

4.164.295 

265,858 

1.199.574 

22.293 

1.165,202 

13.258 

C) 

103,472 
16,025 
C) 

295,749 
1.681.119 

772.887 

C) 

68.193 

15.837 

4.697 

119.547 

4.164.295 

529.181 
356.511 
349.034 

50.602 
454.671 

91.968 

534.366 

233.453 

8.035 

1.591.162 

34.688 

8.3GS.143 

8.266.073 

541 

892 

12.201 

7.655 

2.077 

C) 

9.028 
5.846 
2.021 

CI 
58.503 

7.S1 1.292 

5847.696 
202.341 
35.696 
22.378 
88.429 
210.689 
60.215 
5.993 

413 

121.203 

398 

85.111 

54.541 

38.612 

760 

1,036.817 

554.851 
C) 
553.986 
512.897 
233.875 
233.702 
173 

8.796 
C) 

58.532 
19.626 


2.602 

22.379.158 

740.473 

3.295.089 

87.480 

2.917.104 

296.678 
109.589 

661.186 

7.720 

721.741 

2.919.976 

17.182.585 

8.060.364 

842.367 
182.951 
399.176 
32.843 
14.423 
597.849 

22.379.151 

1.933.038 
779.704 
1.908.531 
63.562 
4.901.271 
1.220.926 

2.401.605 

2.400.684 

24.807 

6.917.810 

172.780 

25.489.717 

24.621.863 

3.476 
7.050 
144.631 
45.393 
58.374 

648 
358.359 
17.093 
24.533 
69.833 
138.534 

23.989.408 

16,992.582 
199.522 
557.793 

49.842 
263.339 
642.862 
433.996 

21.833 

11,531 

1,014,080 

171 774 

218,095 

189,915 

156.585 

29.308 

3.036.351 

1.500.379 

44.153 

1.537.482 

1.492.303 

653.137 

643.830 

5.402 

3,905 

66,287 
94 

505,800 
CI 


16.617 

20.280.349 

1.323.676 

4.655.669 

350.497 

1.954.773 

273.720 
115.096 

978.501 

79.914 

19.078 

3.220.227 

9.833.991 

4.581.076 

89.688 
CI 
441.834 
219.768 
53.975 
2.071.274 

20.280.349 

1.935.550 
985.164 

1.786.764 
167.038 

2.927,460 

1.286.871 

1.976.469 

1.586.560 

141.363 

7.799.940 
312830 

26.870.425 

25.941.968 

12.497 
7.274 
111.248 
97.795 
74.817 

941 
133.778 
28.169 
51.623 
23.055 
387.260 

24.553.069 

16.172 867 
735.300 
139.852 
162.068 
341.355 
746,364 
255,911 
37,710 

6 604 
722,375 

11.468 
213.897 
294.089 
190371 

11.950 
4.510.888 

2.317.356 

15.426 

2.325.508 

2.144,709 

976.991 

974.563 

2.419 

9 

51.059 
20 

464,926 
44 789 


6.643 

59.278.768 

1.647.745 

12 150.091 

220.966 

10.287.463 

333.483 
253.873 

1.553.202 

85.902 

52.675 

10.060.587 

41.450.891 

21.650.377 

454.928 
156.287 
819.038 
393.607 
129.849 
1892762 

59.278.768 

5.851.398 
2.089 461 
4.249.029 
293.428 
10.885.243 
2.300.137 

5.979.255 
7.310.583 

212.090 
20.656.439 

548295 

67.855.861 

65.567.164 

15.324 

8.302 

321.736 

96.168 
345.242 

3.048 
245.273 
25.387 
110.906 
506.395 
610.916 
61.914.504 

40.07 7.498 

480.539 

1.147.335 

119.057 

665.055 

1.448.584 

875.431 

59.281 

12.491 

2.923419 

132.433 

2.433,516 

744,801 

402,84 7 

24,986 

10.367.231 

5.941.357 

280.177 

6.213.232 

5.998.543 

2 827 358 

2.814772 

10.380 

2.206 

171.347 

62 

2.086.336 
129,510 


583 

99,717.710 

1560.245 

16.956.454 

248.236 

5.798.859 

813.552 
90.026 

2.748.793 
86.589 
94.086 
23.776.460 
66.264.787 
32.835.909 

10.114.859 
4.008.446 
3.435.121 
5.017.154 
3.583.820 
3.637.136 

99,717.710 

9.063.646 
1.869.432 
4.094.048 
48.053 
14.194.689 
9.459.701 

9.732.667 
15.550.769 

941.755 
35.452.234 

689.284 

98.705.554 

91.717.553 

43.460 
3.013 
684.720 
777.730 
122.176 

2,854 

341,983 

63,780 

1,479.164 

1.329,776 

2,139,345 

92.862.137 

65092,919 

119,523 

1.512,498 

293.183 

1.305320 

4876.430 

1.414,586 

29.347 

18.494 

3.140.979 

3.239,656 

370.628 

532.322 

232.163 

19.307 

10664.782 

5.843.417 

146.867 

5.987.271 

4.559881 

2.284.633 

2.124.055 

3.610 

156.968 

132,422 

C) 

3,164527 

CI 


4,647 
12.612.573 


3 
4 
5 
6 

7 
8 

9 
10 
11 
12 
13 
14 

15 
16 
17 
18 
19 
20 

7t 


Cash 

Notes and accounts receivable 

Less Allowance for bad debts 
Inventories 
Investments in Government obligations 

United States 

State and local 

Other cunent assets 
Loans to stockholders 

Mortgage and real estate loans 

Other investments 

Depreciable assets . 

Less Accumulated depreciation „ 

Oepletable assets 

Less Accumulated depletion 
Land 
Intangible assets (amortizable) 

Less Accumulated amortization 

Other assets „ 

total liabilities 


549,583 

3.164,817 

54.621 

2.832.342 

16.585 
CI 

136.492 
54.747 
CI 

1.240.323 
7.882.245 
3.779.499 

CI 
CI 
143.072 
40.159 
18.717 
356.163 

12.612.573 


22 
23 

24 

25 
26 

77 


Accounts payable 

Mortgages, notes, and bonds payable in less than one year 

Other current liabilities 

Loans liom stockholders 

Mortgages, notes, and bonds payable in one year or more 


1.385.276 
554.405 

1.378.113 
102.786 

2.857.560 
301.921 


28 
29 
30 


Capital stock 

Paid in or capital surplus 


743.459 

1.226.806 

45.701 


31 
32 

31 


Retained earnrngs. unapproprrated 

Less Cost of treasury slock 


4.187.435 
170.889 

17.099,921 


34 
IS 


Business receipts 

Interest on Government obligations; 


16.781.996 
2,030 


36 
37 
38 
39 

40 
41 

42 
43 
44 
45 

40 


Slale and local 

Other interest „ 

Renis 

Royalties 

Net short term capital gam reduced by net long term capital loss 

Net long term caprlal gam reduced by net short term capital loss 

Net gam. noncapital assets 

Dividends received from domestic corporations 

Drvidends received from forergn corporations 

Other receipts 


1.634 
47.135 
24.082 
32.985 

CI 
27.116 
8.177 
5.892 
77.833 
90.813 

18.023.031 


47 




11.013.825- 


48 




218.412 


49 
50 
51 


Reparis „ 

Bad debts 


245.147 
40.623 
244.319 


57 




622.119 


51 




238.231 


54 
55 


Contribulions or gifts „ 


9.064 
3.187 


56 




595.391 


57 




CI 


58 




224.594 


59 
60 
61 
67 


Pension, profit sharrng. stock bonus, and annuity plans 

Employee benefit programs 

Net loss, noncapital assets 


238.188 

148.626 

3.012 

2,178.165 


63 
64 
65 
66 
67 
68 
69 
70 


lolal receipts less total deductions 

Constructive taxable income from related foreign corporations 

Net income (line 63 plus 64 minus 361 

Income subject to normal tax. surtai. and alternalrve tax 

Income tax, total 

Normal tax. surtax, and alternalrve tax 

Tax from recompulrng prror year rnvestmenf credrl 


1.076.890 

14.309 

1.089.565 

1.044.236 

484.157 

483.074 

1.004 

CI 


71 




38.916 


77 




CI 


73 


Distrrbutrons to stockholders 


218.897 


74 




CI 









Footnotes at end of table See test for "Explanation of Terms" and "Description of ttie Sample and Limitations ot the Data " 



26 



Corporation Returns/1972 



Returns With Net Income 



Table 3.— Balance Sheets and Income Statements, by Major Industry —Continued 

I All figures are estimates based on samples money amounts are in thousands ot dollars I 







Major industry — Continued 




Manufacturing - Continued 










Fabricated 










Scientific 


Miscella- 




Ittm 


Leather 


Stone, 


Primary 

metal 

industries 


metal 
products. 


Machinery. 

except 
electrical 


Electrical 


Motor 


Transpor 
tation 


instru 
ments. 


neous 
manufac- 






and 


clay. 


except 


equipment 


vehicles 


equipment. 


photo 


tured 






leather 
products 


and glass 
products 


machinerY 
and trans 


and 
supplies 


and 
equipment 


except 
motor 


graphic 
equipment. 


products. 

and 
manufac 
luring not 
allocable 












portation 








vehicles 


watches 












equipment 










and clocks 




Number of retutns with net income 


(211 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(281 


(291 


(30) 


1 


1.343 


5,764 


3,454 


17.548 


16.525 


7,290 


1,773 


1,823 


3.133 


6.227 


2 


lotal assets 


3.22a,S46 

169.542 


16,285.118 

706,797 


53.934.372 

1 398 899 


24,504.798 

1271.536 
5.619.651 


62.327.053 

2,191,464 
16,350.360 


53,590,539 

1,978,610 
14,978.532 


61.419.604 

1.494.618 
25.800.991 


26.742.893 

986.515 
4.630.210 


12.30S.786 

458,012 
2,360.257 


7,901.936 

449,656 
2,020.818 


3 


Cast! 


4 


Notes and accounts teceivable 


817^065 


2,907^099 


8^450:156 


5 


Less Allowance lot bad debts 


15.205 


76,322 


113,864 


105.324 


339,862 


354,454 


295,397 


58.882 


35,751 


52.675 


6 


Inventories 

Investments in Government obligations: 


938.161 


2.325.049 


8168,748 


5.820,991 


12,673,118 


11.038,327 


8.623.065 


6.151.420 


2,505,806 


2.164.558 


1 


United Slates 


CI 


135.396 


193,809 


161,471 


1.195.056 


92,087 


2.528.068 


135.253 


297.881 


26.986 


8 


Stale and local 


(•) 


20.876 


263,357 


39,029 


202.700 
4.507,317 


91,679 
5,136.949 


(*) 


(*) 


295.833 
534.909 


54,696 
256,161 


9 


Other current assets 


68.675 


322.548 


1,866,709 


824,528 


1.267, 8;3 


1.917.037 


10 


Loans to stockholders 


4.370 


21.403 


43,200 


67,135 


51.106 


63,265 


14.218 


14.550 


11.601 


12.567 


II 


Mortgage and real estate loans 


(•) 


18.544 


33,142 


67.746 


115.329 


32,441 


52,224 


524.664 


2.702 


3.199 


12 


Other investments 


601 899 


2,203.141 


6 824 195 


2.828.802 
12.969.967 


10.847.001 
26,993.376 


6,440,960 
20,431.581 


6.890.974 
25.487.753 


4,284.123 
12.279.845 


2.133.599 
6.082.467 


907.759 
2.952.995 


13 


Depreciable assets 


851064 


13!640!516 


44!067!695 


14 


Less Accumulated depreciation 


402.255 


6,929,393 


23,988,055 


6.430.344 


14.257.041 


9,703,674 


14.313.863 


5.945.929 


2.858.661 


1.396.510 


15 


Depletable assets 


_ 


230.841 


871.330 


21.288 


40.522 


9.515 


10.434 


78.784 


(•) 


8.299 


16 


Less Accumulated depletion 


— 


56.769 


443.216 


C) 


C) 


C) 


C) 


CI 


C) 


283 


17 


Land 


25.679 


381.447 


801.772 


433.048 


518.827 


434.024 


611.615 


356.595 


164.781 


108.240 


18 


intangible assets (amortizable) 


4.160 


25.595 


218.641 


156.966 


341.685 


275.744 


33.656 


22.129 


47,330 


87,888 


19 


Less Accumulated amortization 


2.687 


5.701 


62.951 


35.753 


192.991 


99.055 


11.489 


6.464 


21.036 


12,763 


20 


Other assets 


158.451 


414.121 


5.340.805 


794,806 


1.112.327 


2,745,713 


2.755,417 


1.326,326 


325,347 


310,345 


21 


loUl liabilities 


3.228.S4e 


18,285.18! 


53.934.372 


24,504,798 


62.327,053 


53.590.539 


61,419,604 


26,742,893 


12.305.788 


7.901.936 


22 


Accounts payable 


418.574 


1,482,032 


4.574.606 


2.833.676 


4.704.236 


7.548,574 


7.780.757 


2.681,638 


802.785 


912.399 


23 


Mortgages, notes, and bonds payable in less than one year 


313.976 


619,581 


3,896.975 


1,643,581 


4.688,807 


4.494,055 


10.660.275 


1.568,481 


533.280 


679.976 


24 


Other current liabilities 


206.647 


1,088,219 


3.636.709 


1.909.478 


4,831,161 


4.542,995 


4.154.666 


4,655,753 


1.124,726 


618.309 


25 


Loans from stocltholders 


22.536 


92,040 


118612 


264 035 


2 869 942 


301 170 


312.756 
10.661.026 


102,026 
5,148,520 


38.862 
1.I8O030 


136.318 
1.191.388 


2S 


Mortgages, notes, and bonds payable in one year or more 


457'l66 


2,920^819 


11,553'431 


3.893!845 


10!869!060 


9.613^84 


27 


Other liabilities 


72.390 


648,502 


4.299.425 


1.098.402 


2.433.847 


4.110.118 


1.653.943 


1,611,170 


375.533 


262,854 


28 


Capital stock 


360.815 


1,928,689 


6.263.375 


2.830.304 


8.162.311 


3.821.258 


2.363.627 


1,665.598 


1.202.815 


719.191 


29 


Paid in 01 capital surplus 


392.281 


1,590,817 


4.170.467 


1.947.764 


5.661.427 


6.515.527 


4.716.303 


3.095.094 


2.465.010 


761,810 


30 


Retained earnings, appropriated 


CI 


67.710 


320.276 


52.305 


629.820 


438.155 


446.261 


37.416 


21,731 


24.145 


31 


Retained earnings, unappropriated 


1.014,228 


6.084.836 


15.417.064 


8.355.449 


17.917.443 


12.805.059 


18.789.911 


6.426.719 


4,644,653 


2,697,515 


32 


Less Cost of treasury stock 


36.951 


238.057 


316.568 


324.041 


441.001 


600.056 


119.921 


249.522 


83,639 


101.969 


33 


Total receipts 


5.399.554 


19,393,128 


47.733.533 


39.033.673 


62.460.055 


63.230.628 


86.791.813 


30,754,826 


13.594.649 


11.702.606 


34 


Business receipts 

Interest on Government obligations 


5.264.832 


18,943.250 


46.288,602 


37,351,238 


58,798. ;50 


61.110.989 


84.899,668 


29,957,143 


13,104.152 


11,463.360 


35 


United States 


221 


5.122 


10.861 


6,924 


37.888 


9.788 


105975 


10,014 


9,971 


1.131 


36 


State and local 


156 


1.527 


10.121 


4,683 


16.429 


49,409 


11,581 


3.506 


8.824 


478 


37 


Other interest 


14.109 


61.631 


239.882 


104,365 


741.854 


352.350 


441,254 


246.612 


60.769 


41.274 


38 


Rents 


4.259 


39.531 


158.428 


59.981 


298.245 


219.511 


191,664 


97,457 


14.095 


20,221 


39 


Royalties 


2.096 


51,895 


30.445 


43.020 


716.510 


346.196 


43,236 


55,047 


78.471 


14,006 


40 


Net short term capital gam reduced by net long term capital loss 


C) 


727 


4.054 


2.553 


1,657 


1,961 


(•) 


699 


C) 


C) 


11 


Net long term capital gam reduced by net short term capital loss 


4.726 


82,548 


267.846 


52.761 


101,302 


286,077 


38,104 


78.479 


32.873 


25.385 


42 


Net gam noncapital assets 


783 


20,300 


27.272 


21.812 


48,182 


62.946 


13.936 


18.669 


4.393 


9.982 


43 


Dividends received from domestic corporations 


22.672 


21,933 


64.301 


21.609 


47.715 


116,600 


71,542 


23.369 


41.929 


8.422 


44 


Dividends received from foreign corporations 


131 


47,698 


176.051 


72.539 


676.006 


207,266 


405.665 


25.393 


130.698 


11.106 


45 


Other receipts 


85,309 


116,964 


455,670 


292.188 


975.517 


467.535 


568.572 


238.438 


108.063 


107.232 


46 


Total deductions 


5.128.170 


18,053.131 


45.742.631 


35.641.685 


56.955,063 


59.253,569 


80.57t.3l8 


29.443.931 


I1.99S.64S 


10.895,996 


47 


Cost of sales and operations 


3.926.246 


12,482,990 


33.682.971 


26.429.350 


36,775,713 


40,996.904 


65.779,274 


22.533,589 


7.480.447 


7,545,376 


48 


Compensation ot officers 


78.283 


274,116 


281.205 


899.625 


828,184 


505.189 


161. ;91 


160.701 


178809 


283,423 


49 


Repairs 


28.557 


519,807 


2.169.626 


477.256 


653,856 


474,849 


740.136 


281.193 


182.805 


92,614 


50 


Bad debts 


11,450 


49,334 


62.075 


84.171 


175,210 


215,730 


104.482 


51,376 


23.836 


41,301 


51 


Rent paid on business property 


79.277 


174,244 


306.752 


344.985 


663.732 


677,160 


355.974 


306,781 


151.708 


126,140 


52 


Taies paid 


130.280 


580,478 


1.307.894 


1.004.243 


1.849.984 


1,765,873 


1.482.588 


801,439 


350,966 


291.978 


53 


Interest paid 


54,383 


248,959 


1.001,264 


398.993 


1.293.567 


980,463 


1.219,165 


512,167 


116.149 


158,798 


54 


Contributions or gifts 


4.989 


11,820 


29,275 


22.433 


54.767 


40.669 


59,687 


15 149 


13,470 


8,335 


55 


Amortization 


1.206 


4,809 


61,212 


8.652 


59.755 


104.375 


16944 


7,576 


2,760 


2.719 


56 


Depreciation 


61,183 


866,879 


2,017,749 


937.605 


2.537.491 


1.871.900 


2.014.936 


1,011,663 


508.312 


250.472 


57 


Depletion 


C) 


71,709 


308,637 


8.863 


11.232 


5149 


3.475 


13,868 


513 


204 


58 


Advertising 


93,800 


115,664 


133,335 


293.969 


486.551 


811.204 


562,677 


102.441 


326.619 


219.393 


59 


Pension, profit sharing slock bonus, and annuity plans 


32,615 


204,556 


719,737 


393.815 


858.247 


632.229 


1,382.326 


438.664 


190.987 


89.884 


60 


Employee benefit programs 


26,099 


167,677 


621,140 


287.626 


603,158 


584.489 


1.594.003 


323.677 


97.267 


72.147 


61 


Net loss, noncapital assets 


1,263 


5,164 


6,862 


7.255 


6.200 


12,018 


12.913 


10.166 


3.905 


3.840 


62 


Other deductions 


598,539 


2,274,925 


3,032.897 


4.042.844 


10.097.416 


9,575.368 


5.087.947 


2.873,481 


2.367.093 


1.709.372 


63 


otal receipts less total deductions 


271,384 


1,339,995 


1.990.902 


2,391,988 


5.504.992 


3.97;.059 


6.213.495 


1.310.895 


1.599.003 


806.610 


64 


Constructive taxable income from related foreign corporations 


144 


28,130 


20.515 


42,353 


473.319 


118.887 


231.157 


13.370 


110.433 


7.995 


65 


*et income (line 63 plus 64 minus 36) 


271,372 


1,366,598 


2,001.296 


2,429,658 


5.961,882 


4.046.537 


6.433.071 


1.320.759 


1.700.612 


814.127 


66 


ncome subiect to normal tax, surtax, and alternative tax 


236,616 


1.268.856 


1.688.561 


2,211,169 


5,700,241 


3,770.023 


6.363.070 


1.168.116 


1.660.531 


753.733 


67 


ncome tax, total 


109,304 


581.805 


788.929 


1,005,361 


2,680.012 


1,754,651 


3,048441 


549,726 


784.967 


343.884 


68 


Normal tax, surtax, and alternative tax 


109,158 


578.856 


767.289 


1,003,708 


2.675.466 


1.742.414 


3,040.981 


545,251 


783,650 


342.780 


69 


Tax from recomputing prior year investment credit 


146 


1.795 


1.639 


1.576 


4.326 


7.031 


7.445 


3,548 


1,251 


801 


70 


Additional tax for tax preferences 




1.154 


20,001 


77 


C) 


C) 


CI 


927 


CI 


CI 


71 


nvestment credit 


5,352 


57.662 


92.495 


61.328 


99.020 


129.413 


127.205 


49.906 


25.203 


17.160 


72 


Vork incentive ciedit 
Distributions to stockholders 


1 


13 


46 


96 


47 


99 


437 


52 


22 


23 


73 


Cash and property except own slock 


58,908 


360.260 


767.464 


426.446 


1.542.283 


1,053,616 


1.815,383 


330,060 


416.429 


108,628 


74 


Corporation's own stock 


C) 


17,538 


C) 


76.751 


115.922 


80.548 


41.721 


C) 


C) 


14,702 









Footnotes at end of table See teit for "Eiplanation of Terms" and "Oescnption ot the Sample and Limitations of the Data " 



Corporation Returns/1972 



27 



Returns With Net Income 



Table 3.— Balance Sheets and Income Statements, by Major Industry —Continued 

[Alt IlKures are estimates based on samples money amounts are in thousands of dollars] 





Item 


Mator industry - Continued 




Transportation, communication, electric, 
and sanitary services 


gas, 


Wholesale and retail trade 




Total trans- 
portation. 








Total 


Wholesale trade 










Electric. 














communica 


Transpor 


Communi 


gas. and 


wholesale 
and 
retail 
trade 


Total 

wholesale 

trade 


Grocenes 


Machinery, 


Miscel 






trie. gas. 

and sanitary 

services 


tation 


cation 


sanitary 
services 


and 
related 
products 


equipment, 

and 

supplies 


laneous 

wholesale 

trade 




Number of tefutns with net income 


(31) 


(321 


(33) 


(34) 


(35) 


(36) 


(37) 


(381 


(39) 


1 


42.979 


32790 


4623 


5 566 


381.416 


130789 


15.067 


21229 


94 493 


2 


Total assets 


292.221.606 


66.766.940 


91.781.023 


133.690.643 


204.419.474 


93.354.780 


10.545.821 


12.379.597 


70,429.362 


3 


Cash 


5.015,101 


2,568,293 


841864 


1,604,944 


14.201.502 


6.621.531 


703.764 


852,945 


5,064,822 


4 


Notes and accounts receivable 


14.579.750 


6.436,710 


2,703,488 


5,439,552 


58.865.333 


32.164320 


3.382.493 


4,548,438 


24,233,389 


5 


Less Allowance lor bad debts 


202,509 


84,799 


54 828 


62 882 


1417 104 


564 529 


64 944 


115571 


384 014 


e 


Inventories 

Investments in Government obligations: 


7.213,232 


1,657,347 


2,442,733 


3113,152 


64.143.993 


27.478.219 


2.950.048 


4,198,897 


20,329,274 


7 


United States 


2 271.400 


803,189 


1289,067 


179,144 


433.345 


176.095 


15.170 


21,537 


139.388 


8 


State and local 


129.948 


100,294 


18,246 


11,408 


270.268 


114,330 


23.693 


8,229 


82,408 


9 


Other current assets 


8.705.984 


2,759,372 


4,145.595 


1,801,017 


5.941.521 


2.987.464 


334.581 


246,027 


2,406,856 


10 


Loans to stockholders 


147.038 


102,048 


29.409 


15,581 


1.151.226 


450.049 


55.595 


42.209 


352,245 


11 


Mortgage and real estate leans 


234.248 


198,576 


4.497 


31,175 


312.120 


154,426 


12,981 


19,096 


122,349 


12 


Other investments 


21,408.707 


7,866,433 


8.147.225 


5,395,049 


15.952.589 


8,208,331 


783,725 


664,287 


6,760,319 


13 


Depreciable assets 


300.519.586 


61,761,953 


90.839.439 


147,918,194 


60.097,567 


20,751,632 


3,296,863 


2,389,889 


15,064,880 


14 


Less Accumulated depreciation 


76.679.279 


20.904,469 


20.573.594 


35,201,216 


26,438.198 


9,376,169 


1,492,948 


1,031536 


6,851,685 


15 


Oepletable assets 


471.922 


204.633 


(•) 


267.261 


433,327 


267,645 


10,343 


33,191 


224,111 


16 


Less Accumulated depletion 


166.620 


38.684 


(•) 


127.932 


132,480 


93.174 


CI 


16.987 


72.990 


i; 


Land 


2,439.814 


1.034.236 


338.272 


1.067.306 


5,089.637 


1.541.996 


173,522 


183.422 


1,185.052 


18 


Intangible assets (amortiHble) 


547.895 


183.714 


315,510 


48671 


487 482 


192 409 


17 199 


21.931 


153,279 


19 


Less Accumulated amortuation 


138 261 


34J04 


85^483 


18674 


138 205 


59 985 


4350 


7235 


48 400 


20 


Other assets 


5,730.650 


2.142.198 


1,379,559 


2,208893 


5,165,551 


2.340.190 


351,283 


320,828 


1,668,079 


21 


loul liabilities 


292.229.606 


66.756.940 


91.781.023 


133.690.643 


204.419.474 


93.354.780 


10.545.821 


12.379.597 


70.429.362 


22 


Accounts payable 


8.272.878 


3.529.455 


1,091992 


3 651431 


41,486,191 


21.817.836 


2,624,904 


2,428,066 


16,764,866 


23 


Mortgages, notes, and bonds |)ayable in less tttan one year 


12.065.261 


3.134.061 


3,806861 


5,124,339 


29,244,775 


15.595.929 


1,193,404 


2,189,370 


12,213.155 


24 


Ottier current liabilities 


15.278.943 


4.753.360 


5,545,188 


4,980,395 


14,109,864 


5.454.305 


696.463 


787.062 


3.970.780 


25 


Loans from stockholders 


580.837 


372282 


144,697 


63,858 


3,929,732 


1.672.133 


280.938 


249,764 


1.141.431 


2e 


Mortgages, notes, and bonds payable in one year or more 


115.747.957 


20.677.841 


34,583,538 


60.486.578 


24.317,624 


9.417.085 


1183.871 


1,296.063 


6.937.151 


27 


Ottief liabilities 


13.230.288 
51.111.742 


4.135.799 
6.980.021 


3,014,021 
15,855,651 


6.080.468 
28.276.070 


6,862,016 
20,524,293 


1.945.865 
9.034.153 


276,917 
1,052,617 


234,465 
1,263,292 


1.434.483 


28 


Capital stock 


6.718.244 


29 


Paid in or capital surplus 


24.595.777 


4.195.542 


12085,346 


8314.889 


10449,622 


4.980.271 


622,461 


565,608 


3.792.202 


30 


Retained earnings, appropriated 


1.197.530 


302.005 


312,847 


582.678 


903,871 


359.716 


65,463 


28,082 


266,171 


31 


Retained earnings, unappropriated 


50.619.389 


18.953.503 


15,434,077 


16 231.809 


54716,928 


24.110.096 


2,655,157 


3,511,553 


17,943,386 


32 


Less Cost ol treasury stock 


471996 
142.237.217 


276 929 
56.071.225 


93 195 
40.428.213 


101872 
45.737.779 


2,125,442 
573.496.889 


1.032.609 
274.564.712 


106,374 
55.333.790 


173,728 
27.779.173 


752,507 


33 


Total receipts 


191.451.749 


34 


Business receipts 


138,345.076 


53.931.502 


39.605,758 


44.807.816 


561.622.227 


270.347.664 


54,748,858 


27,162,939 


188,435,867 




Interest on Government obligations; 




35 


United States 


45,130 


28,243 


9,069 


7818 


25,472 


10.433 


1,041 


952 


8,440 


36 


Slate and local 


19,548 


5,257 


6,375 


7,916 


15,781 


8.150 


888 


1,794 


5,468 


37 


Other interest 


680,368 


264,741 


171,543 


244,084 


1,444,674 


614.608 


41,165 


96,849 


476.594 


38 


Rents 


1,139,806 


787,220 


161,650 


190,936 


1,532,960 


436.799 


48,665 


122,480 


265.654 


39 


Royalties 


93,554 


29180 


57.396 


6,978 


96,233 


47.245 


3,890 


7,281 


36.074 


40 


Net short term caprtal gam reduced by net long term capital loss 


17,793 


2,215 


14,714 


864 


14,780 


9.161 


2,004 


460 


6.697 


41 


Net long term caprtal gam reduced by net stiort term caprtal loss 


329,897 


183,586 


48,237 


98,074 


490,950 


211.508 


26,600 


24,770 


160,138 


42 


Net gam. noncaprtal assets 


199,665 


166,155 


10,224 


23,286 


160,618 


61.365 


5.832 


16,997 


38,536 


43 


Dividends received from domestic corporations 


210,404 


77,642 


99,629 


33,133 


194,481 


97.184 


12,242 


10,316 


74.626 


44 


Dividends received from foreign corporatrons 


52412 


28256 


20,293 


CI 


196,031 


136078 


3,448 


2525 


130,105 


45 


Other receipts 


1,103564 


567 228 


223,325 


313011 


7,702682 


2584.517 


439,157 


331,810 


1,813550 


48 


Total deductions 


132.273.490 


53.432.646 


38.866.184 


41.974.760 


556.077.755 


266.052.122 


54.467.350 


2G.256.24S 


I8S.32I.S27 


47 


Cost of sales and operations 


80,143,704 


35,557,416 


20,094,354 


24,491,934 


432,865,595 


223.464.198 


47,874.345 


20,356,501 


155.233.352 


48 


Compensation of officers 


1,234,910 


845,766 


176,080 


213,064 


9,945,232 


4.619.355 


567,373 


751,704 


3,300.278 


49 


Repairs 


218,490 


105,399 


46,770 


66,321 


1,849,094 


628.748 


127,522 


74,819 


426.407 


50 


Bad debts 


406 074 


88 530 


215,458 


102 086 


1,218.829 


526.442 


63,708 


85,785 


376.949 


51 


Rent paid on business property 


2817,431 


2,090,379 


476,501 


250,551 


7.518.797 


1.660.684 


283,074 


209,194 


1.168.416 


52 


Tales paid 


8,923,258 


2,571,334 


2,632,403 


3,719,521 


8.401.976 


3.410.045 


371,549 


324,434 


2.714.062 


53 


Interest paid 


7 491,859 


1.439,095 


2.249,957 


3,802,807 


3.887.822 


1.677.613 


160,064 


223,553 


1.293,996 


54 


Contributions or grfts 


91,707 


25,175 


29,499 


37,033 


160.974 


67.505 


9.023 


8,144 


50,338 


55 


Amorlrialion 


330,509 


292,994 


8,382 


29,133 


29.133 


13.210 


3.089 


1,327 


8,794 


56 


Depreciation 


14916,776 


3569,609 


5,773,818 


5,573,349 


5.105.655 


1.763.325 


290.307 


276,510 


1,196,508 


57 


Depletion 


182,158 


55,333 


5 


126,820 


122,379 


98.556 


721 


4,223 


93,612 


58 


Advertising 


529,304 


257,537 


181 545 


90,222 


5,449,749 


1.108.394 


146,984 


124.242 


837,168 


59 


Pension, profit stiating. stock bonus, and annuity plans 


2535,691 


507,277 


1,539,117 


489,297 


1,616,239 


754.674 


105,880 


112.700 


536,094 


60 


Employee benefit programs 


1,219,402 


348,334 


665,087 


205,981 


866,641 


310.847 


61,026 


39,911 


209,910 


61 


Net loss, noncapital assets 


70,002 


42.403 


4,410 


23,189 


56,535 


26.970 


2,526 


2,401 


22,043 


62 


Other deductions 


11 162,215 


5.635,965 


2,772,798 


2,753,452 


76.983.105 


25.921,556 


4,400,159 


3,660,797 


17,860,600 


63 


:oIal receipts less total deductions 


9,963,727 


2.638.679 


3.562,029 


3.763,019 


17.419,134 


8,512,590 


866,440 


1,522,928 


6,123,222 


64 


Constructive taxable income from related foreign corporations 


31.928 


13,318 


13,169 


5,441 


67,423 


19,539 


CI 


CI 


16,989 


65 


<et income lline 63 plus 64 minus 36) 


9,976,107 


2,646,740 


3.568.823 


3.760.544 


17,470,776 


8.523,979 


866,906 


1,522,330 


6,134,743 


66 


ncome subiect to normal tai. surtai. and alternative tax 


9,285,370 


2,200.752 


3.424,150 


3.660.468 


13,648,213 


6.018.036 


684,092 


847,694 


4 486,250 


67 




4,359,631 


994,020 


1.631.285 


1.734.326 


5,698,275 


2.540.969 


289,684 


354.467 


1896,818 


68 


Normal tax. surtax, and alternative tax 


4,327,037 


972,938 


1.624.627 


1.729.472 


5,689,798 


2.537.543 


289,043 


353,529 


1894,971 


69 


Tax from recomputing prror year investment credit 


16,610 


6,711 


6.654 


3.245 


6,713 


2.861 


589 


723 


1.549 


70 


Additional tax for tax preferences 


15,984 


14,371 


(•) 


1.609 


1,764 


565 


CI 


215 


298 


71 


nvestment credit 


960,542 
146 


211,323 
19 


375.204 
93 


374.015 
34 


264.092 
251 


89.578 
64 


16,807 
CI 


12.827 
CI 


59.944 


72 


Nork incentive credit 


36 




Distributions to stockholders 




















73 


Cash and property except own stock 


6,428,042 


899,007 


2,196,336 


3.332.699 


2.311.180 


848.448 


125,266 


117,535 


605,647 


74 


Corporation's own stock 


84,872 


54,991 


10.166 


19.715 


250.629 


127.249 


16,848 


15.689 


94,712 



Footnotes at end of table See teit lor "£iplanation ol Terms" and "Description ot the Sample and Limitations ol the Data " 



28 



Corporation Returns/1972 



Returns With Net Income 



Table 3.— Balance Sheets and Income Statements, by Major Industry— Continued 

[All figures are estimates based on samples money amounts are in thousanils ol dollarsl 



Number of returns with net income 

Total assets 

Cash 

Notes and accounts receivable 

Less Allowance tor bad debts 

Inventories 

Investments in Government obligations: 
United Stales 
Stale and local 

Other current assets 
Loans to stockholders 
Mortgage and real estate loans 
Other investments 
Depreciable assets 

Less Accumulated depreciation 

Depletable assets 

Less Accumulated depletion 
Land 
Intangible assets (amortiiable) 

Less Accumulated amortization 
Other assets 

Total liabilities 

Accounts payable 

Mortgages, notes, and bonds payable in less than 

one year 
Other current liabilities 
Loans from stockholders 
Mortgages, notes, and bonds payable in one year or 

more 

Other liabilities 

Capital stock 

Paid in OF capital surplus 

Retained earnings, appropriated 

Retained earnings, unappropriated 

Less Cost of treasury stock 

Total receipts 

Business receipts 

Interest on Government obligations 
United Slates 
Slate and local 
Other interest 
Rents 
Royalties 
Net shorlterm capital gam reduced by net 

long term capital loss 

Net long term capital gam reduced by net 

short term capital loss 

Net gam. noncapital assets 

Dividends received Irom domestic corporations 
Dividends received Iiom foreign corporations 
Othei receipts 

Total deductions 

Cost of sales and operations 
Compensation of officers 
Repairs 

Bad debts 

Rent paid on business property 

Taies paid 

Interest paid 

Contributions or gilts 

Amortization 

Oepiecialion 

Depletion 

Advertising 

Pension, profit sharing, stock 

bonus, and annuity plans 

Employee benelit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 
Constructive taxable income from related foreign 
corporations 

Net income (line 63 plus 64 minus 36) 

Income subject to normal tax. surtax, and alternative 

tax 

Income tax. total 

Normal tax. surtax, and alternative tax 
Tax from recomputing prior year investment credit 
Additional tax (or tax preterences 

Investment credit 
Work incentive ciedit 
Distributions to stockholders 

Cash and property except own stock 

Corporation's own stock 



Major industry Continued 



Wholesale and retail trade Continued 



Retail trade 



Total 
retail 
trade 



(401 



249 787 

109.748.804 

7.532.947 

26.375.523 

845.416 

36.389.750 

256.743 
153.135 

2.926.712 

691.300 

156.954 

7.467.974 

38.936.575 

16.894.630 

165.682 

39.306 

3,516.312 

287,238 

78.022 

2,749,133 

109.748.604 

19.551.225 

13.433.222 
8.578.973 
2.234.627 

14.694.948 
4.852.947 

11.306.106 

5.395.715 

544.155 

30.246.855 
1.090.169 

297.533.430 



14,975 

7,631 

807,542 

1,086,972 



5.602 

269.497 
98.473 
97.194 
59.953 
5.095.336 

2B8.E70.S03 

208.518.078 

5.303,476 

1.212.409 

687.491 

5.823.372 

4.961.570 

2.186.885 

92.900 

15.313 

3.315.577 

23.823 

4.327.317 

852.522 

547.101 

29.550 

50,773.119 

8.862.927 

47.884 
8.903.180 

7.596.876 

3.144.947 

3.139.951 

3.797 

1.199 

172.179 
187 

1.453.148 
122.796 



Building 
materials, 
hardware, 
and farm 
equipment 



(41) 



22,730 

8.334.788 

555.075 

2.261.342 

55.769 
3.390.726 

(•) 

4.2)1 

145.449 

66.017 

28.159 

375.535 

2.170.054 

1.044.250 

52.255 

17.272 

249.245 

17.197 

6,187 

136,958 

8.334.7IB 



1.155.734 
515.658 
270.588 

841.610 

137,199 
1.141.547 

291 553 

15.040 

2.445.222 

100.100 

19.611.2ES 



710 

529 

48.904 

39.585 

1.385 

1.185 

35.604 

9.689 

6.126 

(•) 

210.060 

18.883.141 

14.677.254 

534.001 

69.629 

88.742 

172.772 

297.567 

125.752 

6.542 

184 

193.696 

1.365 

147.276 

59.485 

32.200 

1.577 

2.475.099 

728.124 



727.595 

585.042 

224.865 

224.5)3 

155 

197 

9.704 



123.410 
14.344 



General 

merchandise 

stores 



14332 

38.297.832 

1.515,134 

13.081,350 

508.993 

10.457.375 

78.738 
63.864 

658.705 
111.810 
7.809 
3.035.865 
13,597.524 
5.636.245 
(•) 
(•) 

1.173.232 

48.877 

9.850 

588.863 

38.297.832 

7.935.471 

2.530.832 

3.271,747 

181,688 

6.016,490 
3.007,461 
2,815984 
1,852,383 

275,362 
10.634.150 

223.736 

85.554.912 

61.921.985 

4.300 

2.300 

331.468 

341.779 

3.819 

177 

74.178 
11.200 
47.489 
57,606 
2.758.611 

82.989.135 

38.380,201 

383.761 

304,881 

264,695 

1.567.359 

1.523.218 

887.272 

38.571 

2.542 

967.045 

4,989 

1.720.350 

300.806 

141,213 

3,299 

16,498,933 

2.565.777 

46.751 
2.610.228 

2.488.253 

1.152.549 

1.150.600 

1.086 

863 

58.476 
33 

716.377 
20.899 



Food 
stores 



(431 



16.626 

10.051.033 

850.706 

626.591 

9.716 

3.120.157 

48.119 
38.548 

333.417 

40.901 

18.276 

932.143 

6,114.285 

2.752.829 

!•) 

(•) 

391.612 

8.832 

3.183 

289.286 

10.051.033 



359.067 
766.866 
156.492 

1.500.017 
290.590 
959.983 
826.700 
6.670 
3.227.013 
94.957 

53.127.775 



2.556 

1.291 

46.112 

171.780 

697 

210 

33.407 

12.951 

5.468 

937 

269.180 

S2.228.E89 

41.374.588 

353.740 

232.019 

23.645 

799.268 

642.869 

132.552 

7.897 

1.151 

544,207 

(•) 

446,116 

148.398 

162.584 

2,590 

7.356,351 

899.086 

564 
898.359 

803.830 

354.200 

353.202 

998 



163.107 
51.363 



Automotive 
dealers 

and 
service 
stations 



(44) 



46.486 

20.359,145 

1.469.935 

3.746.500 

99.211 

9.475.322 

16.757 
CI 

633.182 

96.101 

20.112 

650.277 

5.166.898 

2.168.874 

29.376 

3.589 

792.790 

26.751 

8.363 

509.387 

20.359.145 



6.766.585 

1.598.543 

425.675 

2.308.898 
301.223 

2.211.637 
500.593 
50.613 

4,285.410 
210.087 

13.379,041 

82.233.292 

1.946 

1.272 

184.240 

261.117 

744 

1.937 

35.491 
27.045 
7.541 
(•) 

624.205 
BI.901.E1I 

68.606.317 

1,355.795 

200.071 

121.563 

733.381 

876.065 

561.294 

13.347 

1.730 

554.537 

7.035 

715.695 

112.951 

77.700 

4.011 

7,960.119 

1.477.437 

CI 
1.476,165 

1.221.543 

464.407 

463.706 

692 

CI 

16.927 



114.342 
9.338 



Apparel 

and 

accessory 

stores 



(45) 



27.258 

E.831.327 

760.323 

1.313.810 

24.792 
2.622.954 

76.467 
13.379 

274.881 

80.906 

13.137 

569.797 

1,682.969 

811.267 

C) 

C) 

61.271 

12.394 

3.057 

187.350 

8.831.327 

1.432.630 

327.912 
520.553 
174,908 

481.079 
125.893 
849.698 
344.096 
9.321 
2.658.107 
92.870 

15.142.610 

14.792.552 

1,940 

506 

40.763 

66,797 



8.902 
2.940 
13.785 
CI 

210,709 
14.407.193 

9.009.057 

457.467 

51.451 

34.750 

737.332 

298.037 

65.135 

7.799 

1.094 

148.714 

C) 

281.475 

51.367 

25.204 

2.224 

3,231.840 

735,417 



734.911 

626.219 

248.388 

248.241 

147 



Furniture, 
home fur- 
nishings, 
and equip- 
ment stores 



(46) 



23.269 

5.989.585 

494.305 

2.004.560 

48.483 

. 2.175.979 

8.215 
9.960 

160.336 

53.296 

7.003 

234.687 

1.172.943 

524.278 

CI 

C) 

110.365 

19.364 

4.864 

94.846 

5,969.585 

1.076.195 

689.890 
426.536 
267.691 

516.362 
374.440 
841.895 
197.518 
88.339 
1.600.808 
110.089 

12.539.935 



1.334 

668 

54,493 

31.178 



7.673 

3.576 

3.092 

C) 

330,991 

12.071.893 

7,768.727 

535.825 

41.527 

62.319 

295.537 

237.883 

90.145 

5.267 

690 

105.594 

C) 

380.298 

40.259 

19.586 

2.452 

2.484.332 

468.042 



467.374 

361.526 

130.786 

130,730 

56 



30.165 



Eating 

and 

drinking 

places 



38.343 

6.903.961 

727.458 

713.402 

15.033 

388.249 

9.448 
5.039 

240.892 

113.490 

33.442 

729.916 

4848.663 

1.925.644 

7.989 

CI 

475.036 

103.475 

26.293 

478.234 

E.903.961 

760.628 

433.805 
570.005 
312.282 

1,504.206 
222.781 
706.642 
688.385 
27.964 
1,764,713 
87.450 

15.878.523 

15.249.245 

728 

483 

32.620 

83.908 

37.712 

749 

38.605 
9.205 
3.850 
C) 

221.115 
14.877.874 

6.600,718 

557,150 

188,211 

15.554 

754.460 

547.862 

135.576 

4.171 

5.030 

429.662 

C) 

256.668 

35.884 

34.797 

9.085 

5.302.005 

800.649 



800.528 

596.766 

233.453 

232.946 

409 



Miscel 
laneous 
retail 
stores 



60.743 
13.000.933 
1.160.011 
2.627.968 

83.419 
4.758.988 

12,956 
12.340 

479.850 

128.779 

29.016 

939.754 

4.183.239 

2.031.243 

34.698 

CI 

262.761 

50.348 

16.225 

464.209 

13.000.933 

2.552.917 

1.169.397 
909.065 
445.303 

1.526,286 
393,360 

1,778,720 
694.487 
70.846 

3,631.432 
170,8 

32.499.362 

31.797.542 

1.461 

582 

68.942 

90.828 

973 

349 

35.637 

21.867 

9.843 

873 

470.465 

3 1.310.987 

22 101.216 

1.125.737 

124.620 

76.223 

763.263 

538.069 

189.159 

9.306 

2.892 

372.122 

2.9 
379.439 

103.372 

53.817 

4.312 

5.464.440 

1.188.395 

CI 
1.188.020 

913.697 

336.299 

336.013 

254 



137.415 
15.667 



footnotes at end of table See text tor "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



Returns With Net Income 



Table 3.- 



Corporation Returns/1972 



Balance Sheets and Income Statements, by Major Industry- 

|AII figures are estimates based on samples - money amounts are in thousands of dollars] 



29 



-Continued 



1 Number of returns wrth net income- 

2 ITotil aueU 

3 
i 
5 

e 



Cash 

Notes anri accounts receivable 

Less Allowance lor bad (tebts 

Inventories 

Investments in Government oblidations: 

United Stales 

State and local , 



Other current assets 

Loans to stocktiolders 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less Accumulated depreciatron 
Depletable assets 

Less Accumulaterl depletion 
Land 
Intangible assets lamortizablel 

Less Accumulated amortrzation.. 
Other assets 



\oia\ llabiirties 

Accounts payable 

Mortgages, notes, and bonds payable m less than one year 

Other current Irabilities 

Loans from stockholders 

Mortgages, notes, and bonds payable rn one year or more 

Other liabilities 

Capital stock 

Paid in or capital surplus 

Retained earnings, appropriated 

Retarned earnings, unappropriated 

Less Cost of treasury stock 

Total receipts 



Business receipts , 

Interest on Government obligations: 

United States 

State and local 

Other interest 

Rents J...S~~~'^^ 

Royalties 

Net short term capital gain reduced by net long term capital loss 

Net long term capital gam reduced by net shorl term capital loss 

Net gam. noncapital assets 

Dividends recerved Irom domestic corporations 

Dividends recerved from foreign corporations 

Other receipts 



Total derjuctions 

Cost of sales and operations 

Compensation of officers '"!!!' 

Repairs 

Bad debts Z.IZZ- 

Rent pard on business property 

Tales paid 

Interest paid 

Contributions or gifts 

Amortisation 

Depreciation _ „.. 

Depletion """"' 

Adverfrsing 

Pension, profit sharing, stock bonus, and annuity plans 

Employee benelit programs 

Net loss, noncapital assets 

Other deductrons 



Total receipts less total deductions 

Constructrve taxable income from related lorergn corporatrons.. 

Net income (line 63 plus 64 minus 36) 

Income subject to normal tax. surtax, and alternative tax 
Income tax. total 

Normal tax. surtax, and alternative tax 

Tax from recomputing prior year investment credit 

Additional tax for tax preferences 
Investment credit 
Worli rncentive credit 
Distributions to stockholders 

Cash and property except own stock 

Corporation's own stock 



Major industnr— Continued 



Finance, insurance, and real estjte 



Total 

finance. 

insurance. 

and real 

estate 



(SO) 



265.671 

1.S23.08I.S9I 

150.08;.858 

448.770.454 

16.204,065 

1,699,503 

105.608,863 
98,434,824 

37,344,174 

1.274,242 

393.492.553 

315.072. 

64.374.194 

19.580.729 

1,544,911 

732,691 

14,335,001 

543,568 

174,424 

27,190,537 



Banking 



(511 



5.651.912 

4.027,661 

61,101,741 

7,233,568 

415,434 

161,731 

4,038,781 

5,337,513 

3,449,616 

155,788 

3,828,780 

179.060.733 

54,084,186 

5,588,837 

685,708 

2,975,785 

2,302,049 

5,955,201 

36.710,954 

153.486 

48.031 

4.036.683 

157.020 

1.479.347 

1.608.025 

457.177 

239.526 

62.578.718 

24.535.676 

57.869 

20.565.884 

13.772.697 

5.928.324 

5.859.699 

6.799 

61.826 

172.725 
171 

7.472.744 
694.960 



12.665 
ei9.733.394 

129.932,904 

384,121,440 

7,133,870 

26,068 

80,179,516 
73,459,564 

9.272,723 

33.740 

82,567.623 

45,804,074 

13.112.697 

2.619.582 

15.411 

2.223 

1.248.376 

87.630 

26.670 

9,653.973 

119.733.394 



22,260.360 


3.008.044 


62.957,818 


13.861.836 


965,783.472 


709.308,874 


4.209.403 


392,490 


80,429,156 


15,968,356 


263,968,228 


19,285,489 


41,762.585 


13,294,072 


86.177.995 


20,788,440 


18.088.484 


4,145,694 


80.346.816 


19,956,764 


2.902.726 


276,665 


203.590.409 


46.752.081 


108.193.884 


7446,279 



(52) 



4,176,906 

2,831.965 

29.726.240 

797.265 

3.784 

32.102 

297.539 

325.411 

186.431 

37.385 

890.774 

40.803.272 

2.423.310 

2,261,830 

203,730 

1,428,199 

834,062 

1,265,572 

19,838,094 

65,411 

10,620 

1.221.657 

2.097 

488.917 

571.793 

192.315 

144.301 

9.851,364 

5.948.809 

16.950 

3.133,794 

2,923,512 

1.305,023 

1,288.829 

2,310 

13,884 

87,611 



1,869,924 

245.470 



20,041 

289.823.118 

7,862,125 

35,586,022 

8.665.102 

391.697 

13.813.171 
637.928 

2.471.082 

273.046 

219.651.970 

10,709,967 

5,161.675 

1,576,805 

2,125 

(•) 

914,895 

49,941 

22,684 

2,562,570 

289.823.118 

2.751,890 

26.510.679 

206.879.091 

427.400 

29,671,070 

7,021,349 

3,296,996 

2,718,784 

2,418,056 

8,227,507 

99.704 

23.642.740 

5,159,0091 

856.546 

45.187 

16.699.252 

275.995 
18.517 
4.757 
69.749 
82.378 
26,849 
10,806 

393,695 

21.748.517 

1.377.615 

596.598 

70.221 

1.255.026 

198.807 

420.151 

13.181.978 

18.299 

11,433 

368.389 

457 

355.777 

117.617 

43.634 

24,315 

3.708.200 

1.894.223 

10.983 

1.860.019 

1,739.137 

816.847 

774.943 

605 

41.299 

15.442 
2 

351.878 
23.640 



Security 

and 

commodity 

brokers. 

dealers. 

exchanges. 

and 
services 



2,649 
20.942.174 

981,679 
9,269,109 
17.583 
(•) 

1,155.610 
121.497 

7,168,365 
20,630 
(•) 
1.504,714 
402.960 
123.058 
(•) 
(•) 

34.235 

21.870 

6826 

382,344 

20.942.174 

5.800.969 

7.113.155 

3.939.917 

83.731 

527.827 

661.713 

557.113 

861.262 

19,570 

1,482,733 

105,816 

4.284.552 

1,118,572 

83,482 

24,999 

371,415 

9,881 

(•) 

11,352 
44,498 
2,375,637 
27,439 
8,681 
208,218 

3.657.223 

43.744 

509.631 

8,038 

12.457 

163.950 

138.564 

367.197 

5.921 

2.182 

41,205 

98 

37,283 

72.612 

20.141 

304 

2.233.896 

627.329 
2.298 
604.628 
542.024 
246.162 
246.130 
32 

CI 
(•) 



footnotes at end of table See text for "Eiplanation ol Terms" and ■■Description of the Sample and Limitations of the Data " 



Holdlni 
and other 
investment 
companies 



(54) 



37.209 
90.643.540 

2,570,241 

5,431,954 

56,652 

195,482 

1,184,441 
857,452 

3,585,169 
252,477 

7.213.698 
65.309.962 

2.574,901 
635.740 
343.684 
184.641 

1.191,253 
141,495 
24,538 
692,902 

90.643.540 

1,671,354 
5,405,394 
2,246,620 
487,789 
5,357,142 
4.458,923 
13,988,498 
50,205,675 
1.619.885 
6.628.994 
1.426.734 

8.097.511 

914,327 

105.675 

46.471 

1,654,330 

332,102 

192,928 

67,979 

2,569,853 

96.794 

1.781.911 

73.434 

261,707 

2.889.375 

338.397 

139.827 

19.077 

46.868 

70.182 

169.262 

602.951 

7,421 

5,031 

119,993 

58,606 

16.312 

19.196 

7.678 

15413 

1.253,161 

5,208.136 

21.223 

5.182.888 

840.507 

280.791 

277.471 

902 

2,418 

4,009 



3,460846 
300,390 



Insurance 
carriers 



3,730 

336.S2S.368 

4.237.236 

6.053.000 

112.539 

477.864 

8.966.894 
23.014.720 

9.044.370 

129.753 

81,932,799 

186,366,300 

5,228,356 

668,000 

764 

CI 

245,406 

45,186 

12,015 

11676,661 

336.62S.368 

4,407,884 

2,369,886 

40,924,764 

748,282 

3,944,224 

229.244,763 

4,094,544 

8,241,426 

9720,990 

33,236,032 

306,427 

99.394.764 

81,824,429 



407,892 

1.059,575 

12,060,449 

1,038,107 

31,258 

16.931 

393.498 

31,085 

1,337,605 

21,608 

1,172,327 

92.014.512 

46.458,093 
416,952 

44,363 
158,236 
527,294 
2214,245 
682,301 

31,797 

11,721 
666,466 

11,784 
276,248 
686,049 
131,599 

39,775 
39,657,589 

7,380.252 

4.495 

6.325.172 

5,064.180 

2,360,121 

2,357,244 

1,601 

1.276 

41.379 
39 

1,120,060 
87,210 



Insurance 
acents. 
brokers. 

and 
service 



(SS) 



23.198 
S.24U41 

939.005 
2.048.967 
19.046 
C) 

58.029 
98.562 

214.748 
102.774 
33.885 
866.381 
528.168 
222.792 
C) 
C) 

53.871 
62.560 
33.180 
507.661 

S.24U41 

2.118,518 
319,067 
327,258 

51,695 
416,487 
146,278 
369,879 
353,858 

17.768 
1.191.155 

70.722 

4.515.738 

4.290,082 

3.811 

4,249 

49,580 

14,680 

CI 

593 

15.187 

9.048 

19.624 

C) 

106.103 

4.021.042 

1.136,404 

669,641 

9,521 

29,027 

106,734 

112,168 

40,560 

4,948 

2,583 

64.492 

C) 

39,580 
76.014 
28.167 
1.194 
1.699.932 

494,696 
CI 

492.195 
369.125 
140.331 
140.116 
200 



C) 
C) 



Real 
estate 



166 179 
S0.07I.75S 

3.564.668 

6.259.962 

199.273 

602.113 

251.202 
245.101 

5.587.717 

461.822 

2.074.587 

4.511.420 

37.365.437 

13.734.752 

1.178.626 

544,640 

10,646.965 

134.886 

48.511 

1,714.426 

S0.07 1.756 

2.501.701 

7.377.801 

2,156.948 

2.018.016 

24.544.050 

3.149.713 

6.161.483 

3.008.550 

146.521 

9.623.631 

616.658 

16.909.023 

7 441 186 



17.600 

15.215 

540475 

4.765.538 

168.397 

28.017 

648.457 

2.417,160 

69,757 

1,265 

795,956 

13.926.792 

2.306.623 

994,358 

330.758 

45.972 

401.020 

1.635,239 

1,997,873 

19,689 

4.461 

1,554,481 

83,901 

265,230 

64,744 

33,643 

14.224 

4.174.576 

2.982,231 
C) 

2,967.188 

2.294.212 

779.049 

774.966 

1.149 

2.934 

C) 

C) 

497,471 
29,939 



30 



Corporation Returns/1972 



Returns With Net Income 



Table 3-— Balance Sheets and Income Statements, by Major Industry— Continued 

lAII fi£ures are estimates based on samples money amounts are m thousands ot dollarsi 







Major industrY Conbnued 




Itam 


Services 














Automobile 






Nature ol 








Hotels 






senrices 


Amusement 




business 






Total 


and other 


Personal 


Business 


and mis 


and 


Other 


not 






services 


lodging 
places 


services 


services 


cellaneous 
repair 
services 


recreation 
senrices 


services 


allocable 




Number o1 returns wilh net income 


(58) 


159) 


(601 


(SI) 


(62) 


1631 


(641 


165) 


1 


184.593 


10391 


21,314 


47,808 


25.131 


16,955 


62994 


3,762 


2 


Total assets 


47.982,032 


8.023.698 


3.424.303 


13.468.078 


5.746.028 


8.117,632 


9,202.293 


41S.2S7 


3 


Cash 


4,523,;14 


634.768 


375.448 


1,352,330 


405.446 


685.053 


1.070,669 


51.013 


4 


Notes and accounts receivable 


8,163,844 


576.413 


580.377 


3,659,431 


877.511 


724,122 


1,745,990 


101.873 


5 


Less Allowance tor bait rJebts 


168,012 


15.260 


13.323 


52.025 


14.562 


16,017 


56,825 


1.573 


6 


Inventories 

Investments in Government obligations. 


2,064,431 


128.185 


277.807 


555.790 


314.932 


547,335 


240.382 


44.428 


; 


United States 


192 183 


49.655 
24.391 

184.733 
79.375 


7.281 
CI 
141.636 
73.687 


52.439 
175.494 

478.615 
159.570 


5.839 

C) 


17,898 
17.826 

288.444 
81,830 


59.071 
59.351 

533.090 
135,584 




8 


State and local 


281,389 


CI 


9 


Other current assets 


1,797,040 
580,764 


170.522 
50.718 


24.955 
4.053 


10 


Loans to stockholders 


11 


Mortgage ani] real estate loans 


598,185 


124.363 


14.328 


27.281 


8.744 


372.977 


50,492 


CI 


12 


Other investments 


6,081,450 


1.032.379 


273.142 


2.376,590 


187,634 


1 163.886 


1,047,819 


45.684 


13 


Depreciable assets 


31,812,716 


6.408.611 


2.561.147 


6.922,164 


5457,408 


5.738.865 


4.724.521 


159.349 


14 


Less Accumulated depreciation 


13,491,698 


2.371.998 


1.337.080 


3.373.399 


2.126,514 


2.743.661 


1.539.046 


66.953 


15 


Depletable assets 


37,282 


4.980 


CI 


3.226 


C) 


13.574 


C) 


CI 


16 


Less Accumulated depletion 


18,535 


(•) 


CI 


1.139 


C) 


CI 


C) 


C) 


17 


Land 


2,481,334 


823.793 


193.604 


278.712 


234.408 


608,153 


342.664 


24.700 


18 


Intangible assets (amortizable) 


406,140 


33.009 


32,615 


103.110 


6.495 


132,183 


98.728 


4.044 


19 


Less Accumulated amortization 


149,215 


7.863 


14,525 


33,468 


2.672 


61,233 


29.454 


2.733 


20 


Othei assets 


2789,020 


314.914 


251.134 


783,357 


168.900 


556,041 


714,674 


17.918 


21 


Total liabilities 


47.982.032 


9.023.698 


3.424.303 


13.488.078 


5.746,028 


8.117.632 


9.202.293 


416.257 


22 


Accounts payable 


4,241,287 


328.733 


266.070 


1,819,032 


557.237 


605.349 


664,866 


65.225 


23 


Mortgages, notes, and bonds payable in less than one year 


5,124,819 


618.888 


264.039 


1,483,586 


1,320,883 


594.755 


842,668 


47,398 


24 


Other cuiieni liabilities 


4,054,155 


347.494 


236.015 


1,445.143 


257,247 


876.875 


891.381 


46.286 


25 


Loans Irom stockholders 


1,234394 


269.203 


131.117 


264.720 


129085 


212,700 


227,569 


13.644 


26 


Mortgages, notes, and bonds payable in one year or more 


11,962,658 


3.121.353 


658.594 


2.254.444 


1,754,676 


1846,560 


2,327,031 


74.354 


27 


Other liabilities 


2,627,790 


269.904 


145.821 


1.028.847 


171.921 


434,030 


577,267 


17.104 


28 


Capital stock 


4,757,767 


760.007 


471.918 


1.125.659 


364.307 


1,183,554 


852,322 


132.322 


29 


Paid in or capital surplus 


4,471,485 


681.931 


185.522 


1.230.219 


230.180 


890796 


1,252.837 


52.486 


30 


Retained earnings, appropriated 


110,555 


15.699 


1,071 


16.644 


13.503 


31,064 


32.574 


CI 


31 


Retained earnings, unappropriated 


10,113,850 


1.706.870 


1.153.219 


3.031.883 


1.022.212 


1,539,293 


1,660,373 


-26.432 


32 


Less Cost ot treasury stock 


716.728 


96,384 


89.083 


232 099 


75,223 
6.652.431 


97,344 
7.246.559 


126,595 
19.468.IS2 


(•) 


3] 


Total receipts „ 


S4.I44.S65 


5.996.985 


5.299.155 


19.481.283 


585.188 


34 


Business receipts 

Interest on Government obligations 


61.075.586 


5.518,999 


5.174.423 


18.618.431 


6.288.121 


6.531.100 


18.944.512 


529.412 


35 


United Slates 


13.091 


3.074 


344 


4.385 


373 


1.349 


3.566 


CI 


36 


Slate and local 


19.128 


818 


204 


8,519 


C) 


4752 


4.790 


C) 


37 


Other inteiesi 


324.644 


52.462 


14.787 


106,781 


26.194 


65.869 


58.551 


4.418 


38 


Rents 


625.748 


90.628 


20.520 


190,973 


106.805 


144.942 


71.880 


4,941 


39 


Royalties 


77.905 


4.981 


(') 


18,809 


C) 


36.125 


15.910 


C) 


40 


Net short lerm capital gam reduced by net long term capital loss 


7.532 


3.095 


C) 


1,954 


C) 


993 


908 


C) 


41 


Net long term capital gam reduced by net short term capital loss 


319.700 


88.716 


9.375 


49,277 


15.529 


91.963 


64.840 


2.510 


42 


Net gam. noncapital assets 


253 396 


49.830 


21.386 


71,801 


54,511 


26,615 


29.253 


968 


43 


Dividends received liom domestic corporations 


88.288 


18.169 


4.318 


45,963 


1.362 


7,324 


11.152 


CI 


44 


Dividends received tiom toreign corporations 


33.113 


4.187 


1.527 


12,598 


CI 


12,699 


CI 




45 


Othei receipts „ 


1.306434 


162.026 


51.875 


351,792 


157 180 


322,828 


260 733 


36,997 


46 


Total deductions 


60.040.722 


5,514.493 

2.690.147 


4.964.467 

2.713.708 


18.234.131 

11.409,199 


6.295.609 

3.252.454 


6.6M.184 

3,145,763 


18.420.831 

8.512,655 


547.710 

311.903 


47 


Cost ot sales and operations 


31.723.926 


48 


Compensation ot officers 


6.133,002 


119.794 


360.995 


1,122,131 


379.947 


298,254 


3.851.881 


46.199 


49 


Repairs 


599,919 


132.907 


63.623 


99,990 


125982 


91,718 


85.699 


5.505 


50 


Bad debts 


209 652 


22.698 
293.721 


26.706 
185.993 


62,827 
481,956 


22437 
194,082 


17.510 
331.817 


57 474 
737.031 


1.454 
13.370 


51 


Rent paid on business property 


2,224^600 


52 


Tones paid 


2,115,205 


323.373 


193.282 


510,137 


224,152 


306.057 


558.204 


15.507 


53 


Interest paid 


1,219.416 


261,050 


68.687 


269850 


218.980 


171.099 


229.750 


7.534 


54 


Contributions or gifts 


34.362 


3,771 


3.544 


9,294 


2.102 


7.135 


8.516 


239 


55 


Amortization 


70.676 


1,363 


27.411 


7.667 


1.158 


23.711 


9366 


180 


56 


Depreciation 


3.383.575 


384,165 


241.272 


826.442 


973,630 


577.439 


380.627 


15.258 


57 


Depletion 


4.188 


408 


CI 


738 


C) 


518 


1,890 


C) 


58 


Advertising 


843.955 


108.565 


72.058 


315.671 


55.311 


190.346 


102,004 


4,493 


59 


Pension piofit sharing, stock bonus, and annuity plans 


1.077.815 


20.026 


38.374 


170,090 


22.381 


63,455 


763,489 


5,303 


60 


Employee benefit programs 


262,620 


20.575 


17.435 


64,537 


23.313 


19,848 


116,912 


1.413 


61 


Net loss, noncapital assets 


26,229 


611 


3.644 


9,499 


4.845 


2,604 


5.026 


C) 


62 


Other deductions 


10,111,582 


1.131.319 


947.256 


2,874,103 


794.680 


1,363.910 


3.000.314 


119.163 


63 


otal leceipls less total deductions 


4 103 843 


482.492 


334.688 


1.247.152 


356.822 


635.375 


1.047,314 


37.478 


64 


Constructive tawble income from related foreign corporations 


' 18^957 


(•) 


CI 


8^489 




C) 


CI 




65 


let income (line 63 plus 64 minus 36) 


4.103.672 


481.674 


335.757 


1.247.122 


356.777 


638,654 


1,043.688 


37.409 


66 


ncome subiect to normal tai. surtai and alternative tax 


3.028.210 


306.156 


261.205 


950,934 


270.706 


481.013 


758,196 


24.027 


67 


ncome tai, total 


1.173.453 


127.287 


100.027 


385.443 


95.574 


200.188 


264,934 


8.008 


68 


Noimal tax, surtax, and alternative tax 


1 168619 


126 273 


99 848 


384 028 


94 639 


199 524 


264,307 


8.006 


69 


Tax from recomputing prior year investment credit 


3^784 


542 


'179 


1359 


935 


295 


474 


CI 


70 


Additional tax for tax preferences 


1.050 


472 




56 


- 


369 


153 


C) 


71 


nveslment credit 


107.924 


11.062 


9,011 


30.023 


18.125 


21.552 


18.151 


376 


72 


Work incentive credit 


102 


(•) 


CI 


41 


CI 


C) 


CI 


_ 




listributions to stockholders 


















73 


Cash and property except own stock 


583.164 


94.271 


34,787 


183.180 


41.356 


101,433 


128.137 


3.965 


74 


Corporation's own slock 


83.960 


CI 


C) 


17,550 


C) 


C) 


6,902 


- 



footnotes at end ol table See tert (or "Eipfanation of Terms" and "Oescnplion o1 the Sample and Limitations ol tfie Data " 



Corporation Returns/1972 



31 



Returns With Net Income 



Table 3.— Balance Sheets and Income Statements, by Major Industry —Continued 

(All tisures are estimates baseil on samples -money amounts are m thousands ot doltarsl 







Coetticient of variation (percent) 




Total 


Industrial division 












Transpor 










Item 


returns 


Ajri 








tatron. com 




Frnance. 








with 


culture. 




Contract 


Manu 
tacturing 


munrcation. 


IVholesale 


insurance. 








net 


torestrif, 


Mining 


con 


electric. 


and retail 


and 


Services 






income- 


and 




struction 


gas. and 


trade 


teal 










fishery 








sanitary 
services 




estate 






Number ot returns with net income 


(6SI 


(67) 


(6!) 


(691 


(70) 


(71) 


(721 


(73) 


(74) 


1 


34 
004 
10 


3 16 
2.34 

416 


5 99 
09S 
3 30 


1 73 
1.19 
181 


128 
012 

44 


2 62 
Oil 
94 


76 
045 

79 


95 
006 

08 


135 


2 


total assets 


0.85 


3 


Cash 


148 


i 


Notes and accounts receivable 


08 


3 96 


1 13 


1 72 


16 


54 


057 


09 


140 


b 


Less Allowance tor bad debts 


22 


9 94 


5 47 


17 98 


28 


129 


2 19 


12 


3 65 


6 


Inventories 

Investments m Government obligations 


23 


4 71 


1 39 


2 64 


22 


31 


060 


143 


2 02 


; 


United Stales 


15 


24 16 


4 12 


7 40 


42 


52 


4 95 


016 


5 90 


8 


State and local 


10 


29 18 


18 99 


1173 


84 


7 32 


593 


010 


3 59 


9 


Other current assets 


25 


6.57 


2.77 


2 43 


18 


027 


133 


047 


2.21 


10 


Loans to stockholders 


140 


8.18 


12 08 


5 12 


184 


7 06 


2.89 


3.08 


5.06 


11 


Mortgage and real estate loans 


10 


11.23 


3 29 


9 64 


75 


2 65 


5 88 


10 


336 


12 


Other investments 


07 


4.27 


1 16 


181 


12 


20 


67 


08 


137 


13 


Depreciable assets 


12 


2 75 


148 


184 


13 


Oil 


085 


104 


135 


M 


Less Accumulated depreciation 


18 


3 15 


187 


2 24 


15 


22 


105 


188 


189 


15 


Oepletable assets 


73 


15 42 


4 18 


4 94 


12 


2 68 


4 54 


526 


4.68 


le 


Less Accumulated depletion 


131 


20 42 


5 76 


10 93 


23 


2 62 


U 10 


580 


4 41 


1? 


Land 


51 


381 


3 71 


2 68 


32 


98 


1 19 


1 14 


2 19 


18 


Intangible assets (amorli^able) 


58 


12 48 


2 36 


1297 


45 


2 20 


4 44 


3.54 


7 83 


19 


Less Accumulated amortization 


051 


12 00 


3 14 


7 67 


35 


3 15 


465 


633 


012 


20 


Other assets 


19 
04 
24 


6 50 
2 34 
5 10 


1 25 
085 

198 


2 82 
1 19 

177 


22 
012 
25 


69 
Oil 
77 


113 
0.45 
068 


28 
DOS 
061 


196 


21 


Total liabilities 


015 


22 


Accounts payable 


175 


23 


Mortgages, notes, and bonds payable in less than one yeai 


24 


4 02 


2 29 


241 


29 


43 


94 


34 


210 


24 


Other current liabilities 


06 


4 95 


1 17 


2 22 


17 


20 


065 


07 


135 


25 


Loans trom stockholders 


84 


7 00 


7 77 


3 90 


124 


3 59 


181 


192 


382 


26 


Mortgages, notes, and bonds payable in one year or more 


13 


3 69 


162 


211 


13 


10 


67 


46 


140 


27 


Other liabilities 


06 


6 48 


215 


2 83 


20 


24 


092 


004 


2 10 


28 


Capital stock 


16 
13 


3 53 
831 


2 71 
167 


2 56 
172 


24 
017 


10 
20 


78 
1.25 


041 
19 


1 70 


29 


Paid-in or capital surplus 


171 


30 


Retained earnings appropriated 


28 


2545 


16 17 


1434 


071 


52 


3 76 


021 


13 06 


31 


Retained earnings unappropriated 


13 


498 


142 


175 


17 


025 


60 


034 


154 


32 


Less Cost ot treasury stock 


85 


17 78 


4 70 


525 


88 


3 84 


255 


2 13 


440 


33 


Total receipts 


020 

22 


4.27 

4 43 


1 39 

141 


152 

153 


023 

24 


046 

46 


DEI 

62 


017 

28 


127 


34 


Business receipts 


132 




Interest on Government obligations 




















35 


United States 


18 


20 43 


781 


867 


54 


126 


478 


18 


9 06 


36 


State and local 


14 


38 91 


10 83 


9 33 


76 


3 78 


6 08 


10 


19 90 


37 


Other interest 


08 


4 34 


147 


4 50 


14 


74 


092 


08 


154 


38 


Rents 


74 


5 91 


361 


4 14 


55 


65 


2 17 


123 


4 63 


39 


Royalties 


1 32 


1823 


19 77 


10 71 


52 


24 


7 56 


6 97 


4.86 


40 


Net short-term capital gam reduced by net longterm capital loss 


3 14 


25 98 


51 12 


19 79 


3 84 


2 21 


1461 


4 30 


19 42 


41 


Net long term capital gam reduced by net shortterm capital loss 


55 


6 25 


4 99 


4 12 


45 


2 58 


3 14 


89 


5 18 


42 


Net gain, noncapital assets 


141 


14 55 


14 06 


4 24 


2 07 


3 93 


5 63 


1 71 


534 


43 


Dividends received trom domestic corporations 


25 


1139 


142 


6 04 


34 


79 


244 


36 


3 54 


44 


Dividends received trom loreign corporations 


Oil 


5 56 


37 


131 


05 


3 09 


087 


124 


10 70 


45 


Other receipts 


48 


6 38 


5 65 


403 


38 


231 


98 


117 


321 


46 


Total deductions 


021 

27 


44S 

531 


1 70 

152 


144 
161 


024 

28 


47 

061 


062 

69 


018 

35 


131 


47 


Cost ot sales and operations 


164 


48 


Compensation ot otficers 


57 


4 56 


441 


180 


90 


2 18 


86 


88 


254 


49 


Repairs 


23 


4 60 


4 65 


3 57 


18 


148 


93 


109 


207 


50 


Bad debts 


031 


11 15 


7 58 


421 


46 


115 


118 


030 


3.31 


51 


Rent paid on business property 


44 


6 89 


3 51 


3.17 


32 


189 


080 


107 


2 42 


52 


Taies paid 


26 


3 18 


2 05 


201 


23 


33 


136 


43 


134 


53 


Interest paid 


10 


329 


9 34 


231 


16 


13 


0.65 


Oil 


134 


54 


Contributions or gilts 


031 


737 


3 40 


448 


34 


55 


106 


64 


268 


55 


Amorluation 


78 


1637 


15 59 


9,04 


85 


36 


508 


183 


7 50 


56 


Depreciation 


24 


303 


9 96 


196 


16 


20 


96 


94 


164 


57 


Depletion 


74 


8.24 


3 19 


823 


26 


30 


2 16 


10 50 


24 19 


58 


Advertising 


44 


9 56 


3 98 


4 15 


28 


2 39 


079 


082 


727 


59 


Pension, protit sharing, stock bonus, and annuity plans 


33 


7 15 


217 


4 19 


22 


33 


107 


043 


3 51 


60 


Employee benetit programs 


26 


8 51 


2 04 


4 46 


22 


73 


104 


150 


3 25 


61 


Net loss, noncapital assets 


80 


7 83 


3 07 


7 93 


98 


2 11 


4.50 


0.69 


1143 


62 


Other deductions 


021 


3 92 


3 18 


180 


25 


96 


63 


022 


1.49 


63 


lotal receipts less total deductions 


13 


3 07 


47 


158 


19 


38 


055 


23 


127 


64 


Constructive taiable income trom related toreign corporations 


10 


(') 


CI 


003 


06 


194 


070 


196 


408 


65 


itet income (line 63 plus 64 minus 36) 


13 


3 07 


46 


158 


18 


38 


54 


027 


1.26 


66 




14 


3 88 


43 


181 


18 


34 


64 


34 


142 


67 


Income tai, total 


14 


427 


39 


196 


18 


32 


67 


30 


151 


68 


Normal tai. surtai and alternative tai 


14 


4 29 


39 


196 


18 


32 


0.67 


030 


151 


69 


Tai trom recomputing prioi yeai investment credit 


94 


28 92 


10 97 


9 78 


56 


211 


480 


762 


975 


70 


Additional t3» tor tax prelerences 


17 


15 49 


2 07 


3 84 


05 


001 


346 


49 


1095 


71 


Investment credit 


021 


607 


3 25 


2 82 


28 


26 


104 


051 


2.25 


72 


Work incentive credit 
Distrrbutions to stockholders 


4 06 


I'l 


(') 


4561 


3 28 


CI 


17 13 


7 60 


4314 


73 


Cash and properly eicept own slock 


17 


8 42 


38 


441 


16 


20 


113 


53 


379 


74 


Corporation's own stock 


167 


821 


2 87 


17 96 


150 


1 75 


568 


2 28 


26 36 









(■) Estimate is not shown separately because o( the small number of sample returns on which it was based However, the data are included in the appropriate totals 

'Less than $500 pet tetum 

-Includes "Nature of business not allocable" which is not shown separately 

'Estimate is based on returns sampled at a 100 petceni rate 

NOTE See text lor "Explanation o1 Terms" and "Description o) ttie Sample and Limitations of the Data " 



32 



Corporation Returns/1972 



o ^ 



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Corporation Returns/1972 



33 













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35 
















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36 



Corporation Returns/1972 



i^ U^ ^ ^ ^^ lO .^-a O O %G 0> *^^ ^ 

r-^ ro t^ r<^ 9> 0> f*^ ^ iO OO ^/> ^4 .J 



3 — '^0>^<.0 91i.O^ri0C 



r>so<N(<.0"--- oo<si^ro^f-. invocouioiooro n^u^r^j 



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r^kr>f^r-.tNiin top 



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Corporation Returns/1972 



37 



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p> u-> ^ — ■ oo O •> 



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38 



Corporation Returns/1972 



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receivab 

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1 






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s 

E 


5 


Notes and accounts 
Inventories 
Cash, Government 
Other investments a 
Depreciable assets 
Less Accumulate 


Other capital assets 
Accounts and notes 
Other current tiabilit 
Mortgages, notes, ai 
Net worth 
Cost of property use 


Total receipts 
Business receipts 
Cost of sales and 0{ 
Taies paid 
Interest paid- 
Oeqrecialion 


1 tl 
111 

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Net income 
Income subject to ni 
Income tai. total ,. 

Additional tai for 


foreign tai credit 
Investment credit ,.. 
Worh incentive credl 
Distributions to stoc 


E 



E 


1 


Notes and accounts 
Inventories 
Cash. Government 
Other investments a 
Depreciable assets 
Less Accumulate 


Other capital assets 

Accounts and notes 
Other current liabilil 
Mortgages, notes, ai 
Net worth 
Cost ot property use 


Total receipts 
Business receipts 
Cost of sales and 
Taies paid 
Interest paid 
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Pension profit shan 
Employee benefit pn 
Net income (less de 

Net income 
Income subject to n 
Income tai, total 

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5 £ 


l3 

1 1 

E^ 

Id 



Corporation Returns/1972 



39 






K 



=: 



J 



r> tj-i ^ t,^ i^ cxf I CNi I r 
■3 ao ~- -^ <T> c-i |<5i (e 



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■■ a, E 2 = j 



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= £ E ^ 



40 



Corporation Returns/1972 









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ll 



Corporation Returns/1972 



41 



CO 



















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# Iil5s<f" iJiisJ liJJil ^^i'^ll" =i£a 



42 



Corporation Returns/1972 



£ = 1 









4^ O* C3 CT* — ■ •— • C 

^^ r^ csj ^ CM <-^ ^ 






I I I I I M I M m: 






<J OO O^ O^ C^ I lO 



I I M I M I I I I I 





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Corporation Returns/1972 

II I 11 I 



43 






I I I I I I I I I I I 



I I I I I I I I I I I I 






= (_>(=>£3 O 4 C3 £ ^ <-> 



15 




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S5 r E E 5 






44 



Corporation Returns/1972 



E 



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c/> 


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s 


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46 



Corporation Returns/1972 






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Corporation Returns/1972 



47 






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48 



Corporation Returns/1972 



^ c^ r^ OO U 



— r^ 1^ ^t <y\ <^ 1^ ro OO — •— • 1^ r't &* '^ 






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Corporation Returns/1972 



49 



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50 



Corporation Returns/1972 












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r 



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I M I I I I I I I I I 



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T lO ^^ f*^ ».o CN* u^ ^ rNj w^ o 






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Corporation Returns/1972 



51 









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52 



Corporation Returns/1972 












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Corporation Returns/1972 



53 









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I I I I I M I I I I M 



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54 



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Corporation Returns/1972 






M I I M I Mill 



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Corporation Returns/1972 



55 



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56 



Corporation Returns/1972 



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Corporation Returns/1972 



57 






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r> r^ C3 ""^ ^ to I en i c 



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58 



Corporation Returns/1972 








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Corporation Returns/1972 

I I I I M I I I M I I I I M I I I I M I I I I I I I I I I I I I I I I I I I I I 



59 









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ll 



Corporation Returns/1972 



63 



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64 



Corporation Returns/1972 



« 1 


« 


</) (/> 


E 




^ a> 


3 


». <y> 






• 



en 












C» ^/^ r^ u^ r 



-J ^ csj p*^ ^ o ^^^ ^ 









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i 



I I I I I I I I I I I I : 






OC3CNI u^^.ooo — — ""-■ i 
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S'S E !5 ^ 3-^5 S'l- 

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Corporation Returns/1972 



65 



J 



I I M I I I I I I I I I I I I I I I I I M I I I I Ml 



J- C3 to OO 1-— J^ - 



a> 


1 


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M M I I I Mill 



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J>00 C3 ^ O Z ^ Oi >— CB c^ 






i =(j % - ^ 3—3 Si-c^ 



CO ^ •— ^^<JOC3 O ^K o 3 



66 



Corporation Returns/1972 



I I 









s 






I I M I I 11111= 



^^ f^ O 0^ 4*^ ^^ ^/^ O ^O M 






3 u-> ^ eo CNi ro 






I I I I I I I I 11 I I 






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£ ■^ £ o.^ 5 o 5> ^_ - 






Corporation Returns/1972 



67 



o 

e 






l-n I 3 I : 



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I I I I I I I Mill 



I I I I I M I I I I I s :^4; 









o aj "- E ^ 



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68 



Corporation Returns/1972 

I I I I M I I I I I I I I M I I I I I I I I I I I I I I I 



I I I I I I ; I I I I I I I I I I I I I I I I I I I I MM 



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~— — — — i ca 



Corporation Returns/1972 

II I I I I I I I I I I I I I I M Mill I I I I I I I 



69 



■> 



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70 



Corporation Returns/1972 



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^ 

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73 



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Si S-i " ■ 



Z I— Z^ooaxoZz )— a 



^11 i?ril:isf l^iis|« ii=?| i5|s|ii 






= ■£ ■^ s 

E S = w 



^1* E 

2 2^ = 
I ^ £ z 

rill 



74 Corporation Returns/1972 

Active Corporation Returns 

Table 8.— Book Net Income or Deficit and Tax Return Net Income or Deficit, by Major Industry 

{All figures are estimates based on samples money amounts are m thousands of dollarsi 





Total active corporation 
returns 


Returns with book net income or deficit 


Returns with book net income 


Major tndustnr 


number of 
returns 


Tax return 

net income 

(less deficit) 

after tax 


Number of 
returns 


Tax return 

net income 

(less deficit) 

attei tax 


Boot! 

net 

income (less 

deficit) 


Number ot 
returns 


Returns with book net income 
and tax return net income after tax 




Number of 
returns 


Book net 
income 


Tax return 
net income 
after tax 




(1) 


(2) 


(3) 


(4) 


(51 


(6) 


(7) 


(81 


(91 


All induslfies 


1 812 760 


56 896 897 


1 638 813 


S3 563 899 


79 380 619 


1.053.616 
23.474 


981,563 
22.356 


89.613.813 
696.331 


66.839.626 
636.632 


Aghcullure. forestry, and tIstiorY 


42,974 


343.816 


37,274 


324,354 


397,596 


Minini 


14.211 


1.502.658 


12,595 


1.590,734 


2.796,023 


7,018 


6.S76 


2.890,083 


2.099.891 


Metal mimnK 
Coal mining 

Crude petroleum and natural gas 

Nonmetallic minerals (except fuels) mining 


1.072 
2.161 
7.572 
3,406 


-89.367 
19.634 

1.500.304 
72.087 


750 
1.896 
6.812 
3.135 


-4.110 

4,377 

1.509.566 

80.901 


240.160 

134,095 

2,208,332 

213,436 


85 

838 

4.020 

2.073 


72 

804 

3.797 

2.003 


198,532 

202,251 

2,268,105 

221,195 


104253 

90.462 

1.763.600 

141.576 


Contract construction 


154.418 


1.013.249 


140.181 


971.067 


1,106,892 


85.961 


82.186 


2,166,126 


2.094.628 


Manufacturing 


203.238 


26,771.414 


189.099 


25.030.067 


32,249,115 


127.076 


121.875 


35,403,690 


28.786.370 


food and kindred products 

Tobacco manufactures 

textile mill products 

Apparel and other fabricated textile products 

Lumber and wood products, except furnituie 


15.266 
294 
6.057 
17.507 
10,942 


2.007.850 
563.603 
475.569 
91.183 
778.584 


14.359 
243 

5.578 
16.706 

9.899 


1.871.935 
491.477 
437.941 
77.528 
744.119 


2,289,860 
700415 
405,674 
575.099 
856.785 


9.882 
154 
3.967 
11.225 
6.811 


9.518 
153 
3.836 
10.686 
6,478 


2,666,726 
702.899 
694.665 
649.490 
961.623 


2.212,792 
494.515 
654.156 
606.441 
855.557 


Furniture and fixtures 
Paper and allied products 
Printing and publishing 
Chemicals and allied products 
Petroleum refining and related industries 


6.585 
3.437 
26.757 
9.729 
1.004 


239.286 

867.302 

1,175.266 

3.377.119 

3.762.205 


5.967 
3,344 
24,394 
9.057 
874 


233.896 

791,229 

1,067,781 

2,896.656 

3.470.123 


248.839 
1,041,995 
1,223,095 
3.043.859 
6.333.440 


4.152 
2.540 
15.651 
6.501 
576 


3.847 
2.518 
14.852 
6.294 
569 


315.303 
1.094.142 
1.410.337 
3.181.317 
6.317.498 


305.307 

864.590 

1.246.665 

3.042.842 

3.525.378 


Rubber and miscellaneous plastics products 
Leather and leather products 
Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except machinery and transportation equipment 


7.074 
2.081 
8.506 

4,734 
24,244 


534.936 

106.884 

762.869 

1.059.419 

1.181.187 


6.665 
1.886 
7.866 
4.583 
22.400 


527.423 
101.345 
698.542 
978,415 
1.119.263 


630.900 

111.262 

845.019 

1.440.099 

1.088.780 


4,389 
1,378 
5,429 
3.316 
16.343 


4.198 
1.290 
5.091 
3.249 
15.948 


718.015 

164.098 

924.727 

1.585.197 

1.412.003 


625 106 

157097 

764,463 

1.152.522 

1.357.789 


Machinery, except electrical 

Electrical equipment and supplies 

Motor vehicles and equipment 

Transportation equipment, except motor vehicles 

Scientific instruments, photographic equipment, watches and clocks 

Miscellaneous manufactured products, and manutacturing not allocable 


24.520 
11,649 
2,793 
3 583 
5.308 
11.168 


2.859.778 

1.838.506 

3.452,384 

525.569 

798.085 

313.830 


23.080 
10.969 
2.636 
3.163 
5.019 
10.402 


2.724.321 

1.869.714 

3.411,870 

424.516 

799.143 

292.830 


3.727.318 

2,151,361 

3,626,863 

662.574 

884.040 

361.838 


15.626 
6,877 
1,749 
1,621 
3.001 
5.878 


15.187 
6.421 
1.685 
1.556 
2.861 
5.631 


4.116,761 

2,510,788 

3,669,863 

834.664 

988.756 

484.818 


3.126.122 

2.307.665 

3.465.422 

652.732 

923.748 

445.461 


Transportation, communication, electric, gas. and sanitary services 


72.JS0 


5.215,522 


63.533 


5.057.528 


11.482.376 


38.699 


36.301 


11.695.677 


5,947,883 


Transportation 

Communication 

Electric, gas. and sanitaiy services 


55,364 
7,751 
9,435 


811.719 
2.173.161 
2.230.642 


48,931 
6.473 
8.128 


880,466 
2,097,319 
2,079.743 


1,874,242 
3,709,013 
5.899,121 


29,357 
4,218 
5,123 


27,812 
3936 
4,551 


2.412.881 
3.746.002 
5.536.794 


1.512.522 
2.212.664 
2.222.697 


Wholesale and retail traile 


SB8.228 


1.931.775 


520,408 


8.600.481 


9.353,912 


355.482 


336.378 


11.926.340 


11,326,115 


Wholesale trade 

Groceries and related pioducts 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade 


180,428 
21,875 
29.582 

128.971 


4,984.160 

450.810 

1.012.726 

3.520.624 


167.747 
20.341 
27.882 

119.524 


4800.618 

428.612 

1.015.979 

3.356.027 


4,840,354 
472,964 
999,967 

3.367.423 


123.033 
14.143 
20.127 
88.762 


118,050 
13.458 
19,634 
84.957 


5799.268 

597.523 

1.140.326 

4.061.419 


5,760.809 

562.963 

1.148.803 

4.049.043 


Retail trade 

Building materials, hardware, and farm equipment 

General merchandise stores 

food stores 

Automotive dealers and senrice stations 


386.649 
29.953 
22.483 
27.694 
67.140 


3.915.622 
381.881 

1.233.143 
237.566 
771.253 


351.510 
27.543 
20.625 
25.481 
61.779 


3.784,003 
356,379 

1.223,992 
182,682 
752,727 


4.487.194 
384.758 

1.586.625 
308.923 
785.935 


231.609 
21.279 
13.442 
15.439 
43.954 


217.490 
20.616 
12.863 
14.205 
42.257 


6.109.732 
503,001 

1.748.346 
559.960 

1.020.504 


5.548.616 
477,518 

1.440,126 
496,886 
990,308 


Apparel and accessory stores 

Furniture, home furnishings and equipment stores .. 


39.443 

34.441 
74,272 
91,223 


299.460 
200.234 
214.128 

577.957 


36.951 
31.829 
64.212 
83.087 


280,521 
203.442 
219.777 
564.483 


313.158 
219.991 
233.645 
654,159 


25,787 
21,811 
34,315 
55.579 


24.266 
20.388 
31.041 
51,850 


478.761 
336.910 
562,597 
899.653 


460,866 
321.621 


Miscellaneous retail stores 


816.775 


Wholesale and retail trade not allocable 


1 151 


31.993 


1 149 


15,860 


26,364 


839 


838 


17 340 


17.460 


Flnince. itisurance. and real estate 


425.088 


I1.8K628 


382.149 


10.857.945 


20.636.463 


245.130 


222.046 


21.864.883 


13.214.559 


Banking 

Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, and services 

Holding and other investment companies 

Insurance carrieis 

insurance agents, brokers, and service 

Real estate 


14,458 
29,836 
5,693 
64,4 70 
5.221 
32,228 
273.182 


1.650.736 
867.070 
165.226 
4,460.374 
3.786.173 
276 130 
688.919 


13.612 
26.458 

5.295 
57.091 

3.622 
28.84 7 
247.219 


1.490,909 
834,165 
141.418 
4.385,731 
3.037.400 
261.063 
707.259 


5,971,544 
2,101,590 

225.552 
5.349.578 
5,372.545 

310.573 
1,305.081 


12.825 
18.064 

2.572 
33,465 

2.863 
21.038 
154.301 


11.745 
16.434 

2.272 
28.465 

2.454 
19,651 
141,023 


5.665.359 
2.192.857 

364.995 
5.513.524 
5.385.254 

354.391 
2.388.503 


1.703.671 
959.094 
318.099 

4.716,798 

3.165.173 
327.213 

2.024.511 


Stntices 


314.795 


1.238.559 


210.107 


1.138.087 


1.370.014 


167.881 


151.222 


2.944.860 


2.706.836 


Itotels and other lodging places 

Personal services 

Business services 

Automobile services, and miscellaneous repair services 
Amusement and recreation services 
Other services 


19,349 
37,746 
82.401 
40.503 
34.974 
99.822 


132.320 
135.412 
402.005 
142.442 
96.690 
329.690 


16,855 
33,988 
73.015 
36.230 
30.852 
89.865 


88,817 
134.394 
400.109 
140,638 

54.784 
319.345 


140,339 
144,380 
469,251 
205.989 
48,836 
361.219 


9 164 
19.137 
43.754 
22.806 
15,549 
57,469 


8,797 
17.172 
39.006 
20.867 
14.174 
51 204 


345,817 
240.755 
877,104 
302.527 
425.616 
753,041 


299,941 
227,359 
803,187 
262,782 
386.637 
726.930 


Nature of business not allocable 


17.251 


-14,724 


12,763 


-6,364 


11.772 


2,892 


2.519 


25.123 


25.942 



Footnote at end of table See (eit for "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



Corporation Returns/1972 

Active Corporation Returns 

Table 8.~Bool( Net Income or Deficit and Tax Return Net Income or Deficit, by Major Industry— Continued 



75 



lAII figures are estimates based on samples— money amounts are in thousands of dollarsl 



Major industrY 



Returns vfith book net income Continued 



Returns with boolt net income and 
tax return deficit after tai 



Number o1 
returns 



Boolt net 
income 



Tai return 
deficit 
after 



Returns with booli deficit 



ttumber of 
returns 



Returns with booli deficit 
and tai return deficit after Ut 



Number of 
returns 



Book 
deficit 



Tax return 
deficit 
after 



Returns with book deficit and 
tai return net income after tat 



Number of 
returns 



Book 
deficit 



Alricufture. forestry, and fishery 

Mining 

Metal mining 

Coal mining 

Crude petioleum and natural gas 

Nonmetallic mmeials (except fuels) mining 

Contract construction 

Manufacturing 



Food and kindred products 

Tobacco manulactuies 

Textile mill products 

Appaiel and othei labncated textile pioducts 

Lumbei and wood pioducts, except tuinituie 

Fuinituie and tiituies 
Papei and allied products 
Punting and publishing 
Chemicals and allied products 
Petroleum refining and related industries 

Rubber and miscellaneous plastics pioducts 
Leathei and leather products 
Stone clay and glass pioducts 
Primary metal industiies 

Fabricated metal pioducts, except machmeiy and 
lianspoilation equipment 

Machineiy. except electrical 

Electrical equipment and supplies 

Motor vehicles and equipment 

Transportation equipment, except motor vehicles 

Scientific instiumenls, photogiaphic equipment, 

watches and clocks 
Miscellaneous manufactured pioducts, and 

manutactuiing not allocable 

Transportation, communication, electric, gas, ami 
sanitary services 



Tiansporlalion 

Communication 

Electric, gas. and sanitary services 

Wholesale and retail trade 

Wholesale trade 
Gioceries and lelaled products 
Machinery, equipment and supplies 
Miscellaneous wholesale tiade 

Retail trade 

Building maleiials. hardware, and farm equipment 

General meichandise stoies 

Food sloies 

Automotive dealeis and sen/ice stations 

Appaiel and accessoiy stoies 

Furniture, home furnishings, and equipment stores 

Eating and dunking places 

Miscellaneous retail stoies 

Wholesale and retail trade not allocable 
Finance, insurance, and real estate 



Banking 

Credit agencies other than banks 
Security and commodity biokeis. dealeis. exchanges, and 
services 

Holding and other investment companies 

Insurance carriers 

Insurance agents, brokers, and service 

Real estate 



Hotels and other lodging places 

Personal services 

Business sen/ices 

Automobile services, and miscellaneous lepaii services 

Amusement and recreation services 

Other services 



16.876 
223 
232 



CI 



1.660 

222 






472 
139 
150 



66 
706 

2.017 
157 
62 
169 
362 

253 
144 
409 
457 



441 

124 

1.440 

251 

253 

3.421 

3.146 

75 

892 

394 

485 

1.084 



2.337.094 
2S.99t 



CI 
CI 



423.015 

12.286 



12.144 
55.519 



C) 
CI 



4.813 
12.149 
13.938 
38.971 



CI 
C) 



14.113 

11.577 



97.426 
28.111 
•1 
16.376 

44.306 

37.172 

S87.490 

119.066 
71.041 
397.383 

til. 192 

41,976 
•I 

6,027 
33,285 

58.743 
3.541 

19.000 
4.943 
2.192 

8.814 
2.480 
9.489 
8.284 



383.460 
20.031 

24.942 
152.660 
89,463 
24,844 
179,729 

K.m 

6.063 
•I 
31.501 
14.160 
18.775 
12,218 



1,876,008 
8.038 



C) 
C) 



725.203 

13.808 



9.906 
397.072 



CI 
CI 



11.333 
10.705 
8.425 
29.450 



C) 
C) 



5.765 
24.907 



53.057 
66.714 
•) 
37.227 

15.433 

10.714 

2C9.E1S 

142.763 
19.465 
107.387 



5.191 
18.027 

72.117 
3.108 
26.480 
10.466 
7.289 

8.521 
1.926 
8.012 
6.315 



130.020 
10.011 

9.169 
59,980 
57,653 

3,963 
103,109 

133,972 

4.297 
•I 
86.618 
12.574 
17.430 
12.093 



Nature of business not allocable 



585.197 
13.800 

5.577 

664 
1.058 
2,791 
1,061 

54,220 

82,023 

4,476 
•) 

1,611 
5,481 
3,088 

1,814 

803 

8,743 

2,556 

297 

2.276 

507 

2.437 

1.267 

6.056 

7,453 

4,092 

887 

1,541 

2,018 

4,523 



19,574 
2,255 
3.004 

IS4.925 

44.714 
6.197 
7.755 

30.761 

119.900 
6.264 
7.182 
10.041 
17.825 

11.163 
10.018 
29.897 
27.507 

310 

137,018 

787 
8.394 

2.723 

23.626 

758 

7.809 
92.918 

112,926 

7.691 
14.851 
29.260 
13.424 
15.302 
32.395 

9.870 



5.413 

658 
1.033 
2.687 
1.034 

52,253 



1,558 
5,243 
2,948 

I 780 

785 

8,494 

2,514 

294 

2,223 

503 

2,255 

1,219 

5 797 

7,280 

3,719 

855 

1,519 

1,988 



18.733 
2.137 
2.933 

158.553 

42,565 
5.824 
7.286 

29.454 

115.677 
5.936 
7,018 
9,614 
17,364 

10,736 
9,571 
29,148 
26,286 

310 



703 
7,849 

2,635 

21,939 

700 

7 138 
88,606 

106,684 

7,477 
13.955 
27.911 
12.975 
14.906 
29.457 

9.750 



259.901 

26.269 
74.730 
131.315 
27.587 

1.078,103 



298.773 
125.332 
110.345 

66.106 
55.125 
185.672 
144.581 
22.686 

88.080 
52.457 
91.341 
151.305 

264 161 

390.397 
375.650 
44.791 
169.586 

141.400 

152.178 



634.100 
103.497 
35.780 

2.826.283 

968.074 
127.136 
133.707 
707.231 

1.656.760 
119.214 
180.306 
248.903 
234.116 

172.778 
116.731 
337.503 
247.209 

1.449 



74.047 
118.110 

164.400 
409,504 
85,460 
65,587 
1,224068 



207,043 
97,761 
359,956 
109,005 
379,699 
396,237 

37.366 



11.879.756 
309.686 

302.838 

32.193 
78.715 
154.639 
37.291 



213,046 
135,617 
109,107 

71,348 
63,245 
181.714 
162.354 
25.941 

95.133 
56.140 
66,378 
156,704 

270,982 

416,951 
380,124 
42,073 
212573 

111,500 

152.195 



642.541 

507.525 
99.187 
35.829 

2,665,816 

954.910 
132.864 
130,834 
691.212 

1.709.469 
118.666 
190.801 
306.708 
232,738 

174.093 
118,187 
319.007 
249.269 

1.437 

2.094,186 

86.514 
120.715 

169.194 
319,446 
85,195 
64.199 
1.248.923 

1.470.787 

208 111 
93.219 
329.685 
110 948 
324.538 
404.286 

32.468 



20,050 
55D 
163 



C) 
C) 



CI 
C) 



C) 
C) 



C) 
CI 



1 712 
272 
408 

1,031 

3.034 

163 
350 
337 

332 
299 
571 
784 



5.772 

82 
482 



62 
1241 

57 

392 

3.453 

4,410 

131 
718 
988 
277 
355 
1.938 



689.487 
9.908 
10.016 



C) 
CI 



270,621 

8.394 



2.362 
4.544 



CI 



13.846 

12.957 

343 



C) 
C) 



96.397 
11.406 



C) 
C) 



23.017 
4.669 



57.594 

34.639 

1.030 

13.416 

20.193 

22.955 



440 
7.077 
2.905 
2.377 
2.636 
1.306 
6.008 



185.831 

7.439 
11.744 



1.080 
79.962 
16.468 

2749 
46.189 

112.128 



1.957 
79.424 

1.746 
15.797 

8.714 



C) Estimate is not shown sepaiately because of the small number ol sample returns on which it was based However the data aie included in the appiopiiate totals 

ftOTE Number of returns may not add to totals because ot rounding Tax leturn net income oi deficit aftei tax is aftei investment and warV incentive ciedits See text toi "Explanation of Terms" and "Description ol the Sample and Limitations of the 
Data " 



76 



Corporation Returns/1972 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax. Credits. Payments, Selected Foreign Dividend Items, Small Business Corporations (Form t120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry 



|AII figures are estimates based on samples— money amounts are In thousands of dollarsi 



Itmi 



Total active corporation 
returns 



Number at 
returns 



Major industrY 



Agriculture, 
lorestrY. 

and 
fishery 



Mining 



Totar 

mining 



MeUI 
mining 



Cosi 
mining 



Crude 

petroleum and 

natural gas 



Nonmetalltc 

minerals 

(flicept 

fuels) 

minmg 



Contract 
construction 



(1) 



(8) 



Returns With Income Tai 



Number of returns wilh- 

tncome ta«. total 

Form 11205 



Normal tax. surtax, and alternative lax. . 
Tax Irom recomputing prior year investment credit 
Returns with net mcome 

Additional tax tor tax preferences, total 

Returns with net income 

Returns with normal tax, surtax, and alternative tax.. 

Income tax after— 

Investment and work incentive credits 

Foreign tax, investment, and worK incentive credits 



Returns With and Without Net Income 

Numbei of returns 

Dividends received from a DISC or former DISC 

Dividends received from foreign corporations paid from income earned within 
the U S - 

Qualifying for 100 percent deduction by U S corporate sole stockholder 

Qualifying for 8S percent deduction 

Constructive taxat)le income from related foreign corporations 
Includable income of controlled foreign corporations 
Foreign dividend income resulting from foreign taxes deemed paid 

Net income (less deficit) 
Statutory special deductions, total' 

Dividends received deduction 

Deduction for dividends paid on certain public utility stock 

Income subiect to normal lax surtax, and alternative tax- 
Income tax. total- 
Normal fax. surtax, and alternative tax'' 
Tax from recomputing prior year investment credit 
Additional tax tor tax preferences 

Foreign lax credit 
Investment credit- 
Work incentive credit 

Income tax aftet— 

Foreign fax credit 

Investment and work incentive credits 

Foreign tax. investment, and work incentive credits 

Personal Holding Company tax 

Estimated lax payments, net total 

19/1 overpayments claimed as a credit 

1972 estimated tax payments 

Less Refunds of estimated tax payments 

Credit for fax on special fuels, nonhighway gasoline, and lubricating oil 
Credit for tax paid by regulated investment companies 

Payments with applications tor ttrst extension ol filing time; 

Number of returns 

Amount 

Payments with applications for second extension of filing time 

Number of returns 

Amount 



Returns With Net income Other Than Forms 1 120S and 1 120 DISC 

Number of returns 

Net income 

Statutory special deductions, total 
Net operating loss deduction 
Dividends received deduction 

Deduction for dividends paid on certain public utility stock 
Western Hemisphere Trade Corporation deduction 

Income subiecl to normal tax. surtax, and alternative tax. total 

Income taxed at normal tax and surtax rates 

Net long term capital gam taxed at alternative rates, total 
Amount taxed at 25 percent rate 

income tax. total 

Normal tax. surtax, and alternattve tax'' 

Tax from recomputing prior year investment credit 

Additional tax for tax preferences 

Estimated lax payments, net total 

19/1 overpayments claimed as a credit 

19/2 estimated tax payments 

Less Refunds of estimated tax payments 



837.784 
197 


I 


830.498 
47.706 
42.076 


- 


5.501 
5.089 
4.709 


- 


771,983 
771,680 





1,812.760 


_ 


1,026 


312,545 


35 
575 


14.984 
969 


334 
1,139 


100.775 
1.857,128 


1,795,873 

277,803 

87,667 

134 


96,760,642 

8,481.043 

3,962,930 

33.134 


830,496 
837,784 
830,498 
47,706 
5,501 


95,063,146 

42,890,248 

42,466,695 

107,653 

315.900 


6,411 

4;4,653 

1,425 


6,315,725 

3,024,608 

1,895 


837,536 
771,983 
771,680 


36,574,523 
39,863,745 
33,548,020 


1.396 

238.208 

45.190 

218.754 

4.282 


1,510 

24,668,470 

1,000,831 

24,083.785 

416,405 


32,833 
353 


30,939 
1,419 



4.302.525 



- 


107.034.737 


265,140 


8,362,338 


19;,613 


4.169,046 


75,012 


3,846,429 


127 


30,971 


722 


315,892 


830,278 


95,056,620 


828,894 


90,106,847 


37,059 


4,949,773 


8918 


266,926 


831,616 


42,856,692 


830,280 


42,464,628 


42,076 


99,943 


5,061 


292,121 


225.251 


24,554,112 


40.122 


973,673 


208.910 


23.886,348 


3.069 


306,14 7 



15.838 
1.763 
1,525 

27 
27 
26 



13.857 
13,835 



509.094 

134,115 

7,246 

502,018 
186,403 
184,754 



288 
21,125 



186,115 
165,278 
164,990 

) 
78,155 

3,407 
82,233 

7,459 

2,692 



1,436 
16.280 



99 
2.417 



18.648 

634,314 

133,546 

126,239 

6,677 



501,802 

449,330 

52,4/2 

5.818 

186.218 

184,690 

747 

781 

76,948 
3,335 

80,996 
7,357 



5,004 
733 
563 

568 
501 
413 



4.716 
4,683 



3,199.370 
195.110 
77.985 

3,635,6/1 

1,740,4'2 

1,714,914 

1,672 

23,886 

1,442,137 
43,750 
(•) 

298,335 

1,696,712 

254,575 

174,538 

13,396 

168,639 

7,542 

1,903 



940 
35,411 



194 
20.521 



6.222 

3.819.339 

185,050 
9/694 
67,925 

19,431 

3.635,642 

3,564/87 

70,855 

3,128 

1,733,026 

1,714,907 

1,431 

16.688 

170,4/8 

10,498 

165,547 

5,604 



(•) 
(•) 

-30,924 
57,167 
22,869 

117,379 

62,346 

52,468 

161 

9,717 

26,99/ 
3,901 



35.349 
58.443 
31.446 

17.247 
1.230 
16,468 



45 
9,662 



43 
7,842 



140 

173,904 

56,547 
21,840 
22,249 

!•) 

117,379 
96.843 
20.536 
CI 

57,586 

52,468 

101 

5,017 

17,24/ 



624 
61 



599 
599 



CI 
CI 



71,838 
23,558 
14,724 

124,508 

59.676 

56.018 

353 

3.305 

16.417 
7.464 



43.259 
52.204 
35.787 

28.176 
6.878 
25,696 



115 
5,544 



42 
1,431 



732 

147,616 

23,120 
8,834 
14,286 



124,508 

117,259 

7,249 



59,231 

56.018 

345 

2.868 

26.655 
5.063 
25.241 



2,681 
456 
311 

272 
233 
175 

2.622 
2.616 



CI 
CI 

3.022.566 
95.675 
36.764 

3.220,639 

1,541,369 

1,531,595 

889 

8,885 

1.393.536 
19.107 



147,833 

1,522,262 

128,726 

86,582 
2.862 
85.978 



417 
14.492 



64 
9,134 



3,434 

3,306,872 

87,442 
55,987 
28,531 

C) 

3,220,639 

3,188,129 

32,510 

CI 

1.539.435 

1.531,595 

718 

7.122 

84.930 
2,041 
84.228 



1,578 
205 
194 

192 
171 
151 

1.369 
1,343 



135,890 
18,710 
3.628 

173,145 

77.081 

74,833 

269 

1,979 



71.894 
63.803 
58.616 

42.533 
2.426 
40.497 



361 
5.713 



1.914 

190,947 

17,941 
11,033 
2.859 



173,116 

162.556 

10,560 

768 

76,774 

74,826 

267 

1,681 

41646 
2,164 
39,610 



FootoDles at enil ol table See text Iw "Eiplanalion ol Terms" and "Description ol the Sample and limilalions ol the Data ' 



Corporation Returns/1972 



77 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax. Credits, Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry -Continued 

(All figures are estimates based on samples—money amounts are m thousands of dollars) 





Total active cofporatlott 
returns 


Major industry 




Duriber of 
returns 


Amount 


Agriculture, 
forestry, 

and 
fisfiery 


Mining 




Item 


Total 
mining 


Metal 
minmg 


Coal 
mining 


Crude 

petroleum and 

natural gas 


Honmetallic 

minerals 

(eicept 

fuels) 

mining 


Contract 
construction 




(1) 


(2) 


(3> 


(4) 


(5) 


(0 


(7) 


(8) 


(91 


Returns Without Net Income Othec Than Forms 1I20S and 112^0ISC 




















Number of returns 


562.797 


_ 


10.637 


5.111 


708 


835 


2.605 


962 


49.995 




549.511 

12.651 

12.649 

7 

20 


14.714.557 

118.663 

116.500 

2.163 

697 


231.483 

569 
569 


622.486 

10.060 
10,060 


201.708 
(•) 


78.291 

C) 
C) 


275.435 

8,233 
8,233 


67.052 

CI 
C) 


1.129.400 


Statutot> special derJuctions. total 

Dtvidends received deduction 

Deduction toi dividends paid on certain public utility stock 
income subject to normal tai. surtax, and alternative tax' 


3,026 
3,026 


Income tax. total' 
Normal tax, surtax, and alternatrve tax 
Tax Irom recomputing prior year investment credit 
Additional tax tor tax preterences 


5.969 

20 

5,629 

411 


31.707 

261 

7.710 

23.736 


121 
121 


7.439 

241 
7.198 


CI 

CI 
CI 


C) 

CI 
C) 


1.934 

171 
1,763 


C) 

C) 
C) 


907 

803 

CI 


Returns ot Small Busrness Corporatrons. Form 1120S 




















Number o1 returns 


287.906 


- 


13.686 


2.875 


221 


592 


1.532 


528 


30.308 


Net income 

Number ol returns 


178.246 

106.115 
197 
197 


4.197.417 

1.322.316 
5.829 
1.849 


8.207 
226.021 

119.758 
CI 
(•) 


i.302 
49.334 

46.817 
(*1 
(•) 


CI 
CI 

C) 


176 
13.560 
11.047 


831 
18.485 

27.356 


293 
17.011 

5.016 
C) 
C) 


19.235 




491.408 


Delicrt 


132.849 




C) 


Income tax 


C) 


Returns ot Domestic International Sales Corporations. Form 1 120 DISC 






















2.827 

2.706 
104 


1.566.067 
706 


- 


— 


- 


- 


~ 


_ 





Net income 

Number ot returns 

Amount 
Oelrcit 


- 


Statutory special deductions, total 
Net operating loss deductron 
Dividends recerved deduction 


12 
7 
5 


42 
41 

1 


~~ 


- 


~ 


- 


- 


- 


- 


Tax deferred income and income taxable to stockholders: 


2.705 


1.566.027 


- 


- 


- 


_ 


_ 


_ 




Amount 


- 



Footnotes at end of table See text for "Explanation of Terms" and "Description ot the Sample and Limitations ot the Data " 



78 



Corporation Returns/1972 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax, Credits, Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry -Continued 





(All figures 


are estimates based on samples- 


money amounts are in thousands of dollars I 












Major industnr- Continued 




Manulacturmi 


Hem 


Toul 

manu- 

lacturing 


Food and 
kindnid 
products 


Tobacco 
manu- 
factures 


Teirtlle 

mill 

products 


Apparel 
and other 
labncated 

textile 
products 


lumber 
and wood 
products, 

eicept 
lumiture 


Furniture 

and 
Ibrtures 


Paper and 

allied 
products 


Printing 

and 
publishing 


Chemicals 
and allied 
products 


Returns With Income Tai 
Numbef of relums witti— 
Income lax. total 
Form 1I20S 


(10) 


(ID 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(1i) 


(19) 


100,702 
(•) 


8.110 


102 


3.338 
C) 


9.117 


5.287 
C) 


3.482 


2.168 


11.467 


5.109 
CI 


Normal tax, surtax, and alternative tax . 
Tax from reeomputing prior year investment creilrt 
Returns with net income 


99.067 
11.481 
10.187 


7.901 
1.392 
1.204 


101 
19 
18 


3.272 
444 
381 


8.979 
482 
397 


5.204 
689 
627 


3.459 
210 
189 


2.157 
354 
345 


11.317 
1.392 
1,244 


5.077 
547 
535 




236 
200 
181 


7 
5 
5 


(•) 
(•) 
(•) 


C) 
C) 
C) 


C) 
CI 
C) 


13 
13 
13 


z 


15 
12 
12 


4 
3 
3 


24 


Returns with net income 

Returns wrth normal lax. surtax, and alternative tax 


22 
20 


Income tax after- 
Investment and work incentive credits 

Foreign tax. investment, and work incentive credits 


90.966 
90.922 


7.195 
7.189 


95 
95 


3.111 
3.111 


8.604 
8.603 


4.734 
4.734 


3.075 
3.075 


1.779 
1.779 


9,970 
9,970 


4.779 
4.775 


Returns With and Without Net Income 






















Number of returns 


203.238 


15.266 


294 


6.057 


17.507 


10.942 


6.585 


3.437 


26,757 


9.729 


Dividends received from a DISC or former DISC 

Dividends received from foreign corporations paid from income earned 
within the U S - 

Qualifying lor 100 percent deduction by US corporate sole stockholder 

Qualifying lor 8S percent deduction 


275.207 
4.520 


11.730 
(*) 


(•) 


C) 
C) 


CI 


CI 

— 


CI 


C) 
CI 


2.009 
CI 


42.099 


Constructive taxable income from related foreign corporations 
Includable income of controlled foreign corporations 
Foreign dividend income resutting from foreign taxes deemed paid 


74.789 
1.661.617 


17.700 
141.378 


CI 
C) 


C) 

5.598 


C) 


CI 
CI 


C) 


CI 
38.528 


CI 
14.472 


13.360 
271.428 


Net income (less deficit) 

Statutory special deductions, total' 

Dividends received deduction 

Deduction for dividenils paid on certain public utifity stock 


48.233.203 
3.355.036 
1.717.593 


3.737.536 
118.254 
24.490 


1,007,216 
41,776 
39,349 


933.283 
48.818 
8.877 


507.426 
49.224 
18.620 


1.209.312 
64.631 
5.135 


464.364 

21.279 

1.870 


1.454.222 
40.007 
20.056 


2.101.329 
111.336 
45.195 


6.033.223 
200.864 
64.712 


Income subject to normal tax. surtax, and alternative tax- 
Income tax. total^ 


48.774.880 

22.842.078 

22.575.125 

63.617 

203.336 


3.962.289 

1.849.418 

1.842.824 

5.824 

770 


967,646 

460,560 

460,191 

369 

CI 


1.099.766 

507.920 

506.417 

1,480 

C) 


959.682 

429.939 

429.590 

348 

C) 


1.212.012 

475.801 

472.554 

1.394 

1.853 


512.897 

233.884 

233.702 

182 


1.492.303 

653.301 

643.830 

5.518 

3.953 


2.144.709 

977,142 

974,563 

2,554 

25 


5,998,543 
2,827,513 
2,814,772 


Tax from recomputing prior year investment credit. 


10,486 
2,255 


Foreign tax credit 
Investment credit- 
Work incentive credit 


4.174.983 

1.379.131 

1.158 


244.929 

119.700 

32 


30,054 
16,942 
C) 


12,743 
50.202 
C) 


7.233 

13.688 

8 


6,427 

45,028 

45 


861 
8.796 
CI 


71.203 

66.287 

94 


24,000 

51,059 

20 


487,652 

171,347 

62 


Income tax after— 


18,667.095 
21.461.789 
17.286.806 


1.604.489 
1,729,686 
1,484,757 


430,506 
443,613 
413,559 


495.177 
457.714 
444,971 


422.706 
416.243 
409.010 


469,374 
430,728 
424,301 


233.023 
225.078 
224.217 


582.098 
586.920 
515.717 


953.142 
926,063 
902,063 


2,339,861 


Investment and work incentive credits 

Foreign tax. investment, and work incentive credits 


2,656,104 
2,168,452 


Personal Holding Company tax 

Estimated tax payments, net total 

1971 overpayments claimed as a credit 

1972 estimated tax payments 

Less Refunds of estimated tax payments 


CI 

12.916.931 

385.854 

12.685.489 

154.408 


1,212,406 
42.784 

1.191.544 
21.923 


339,948 
C) 
337,368 


340.520 

11.081 

335.975 

6.560 


293.914 

13.985 

286.262 

6.323 


CI 

243,734 
11,237 

235,335 
CI 


165.227 
4.267 
163.796 
C) 


376.461 
12.034 
367.566 
C) 


C) 

732.960 

18.632 

720,471 

6.135 


1,679.658 
59.212 

1.636,577 
16,150 


Credit for tax on special fuels, nonhighway gasoline, and lubricating oil 
Credit for tax paid by regulated investment companies 


13,536 
(•) 


920 


25 


145 


78 


910 

C) 


30 


741 


91 
C) 


992 
CI 


Payments with applications for first extension of filing timer 


18.753 
2.350.556 


1.305 
168,798 


28 
45,248 


755 
53.338 


1.793 
43.206 


860 
74,555 


615 
17.989 


493 
55.583 


1.783 
87.518 


1,183 


Amount 


273,186 


Payments with applications for second eitension of filing time 


3.417 
1,559,035 


253 
94,766 


6 
30.550 


187 
25.284 


273 
13.632 


141 
34,184 


83 
2.101 


88 
26.209 


281 
35.361 


248 




166,634 


Relums Willi Net Income Other Than Forms II20S and n2&DISC 




Number of returns 


114.424 


8,772 


101 


3.646 


9,970 


5,892 


3.789 


2.326 


13.576 


5,876 


Net income 


52.085.315 


4,076,788 


1.009,238 


1.148.146 


1,003,726 


1,265.834 


534.017 


1.526.485 


2.253.748 


6,198,000 


Statutory special deductions, total 
Net operating loss deduction , 
Dividends received deduction 

Deduction lor dividends paid on certain public utility slock 
Western Hemisphere Trade Corporation deduction 


3.334.130 
1,369.538 
1,696.687 

267.905 


114.984 
86.576 
21.220 

7.188 


41.776 
C) 
39.349 

C) 


48.435 
39.941 
8.494 


47,029 
30,088 
16,425 

C) 


64.599 
59.434 
5.103 

CI 


21.063 
19.387 
1.654 

C) 


39.544 
19.161 
19.593 

790 


110.072 
64,285 
43.931 

1.856 


199,750 
101.038 
63.598 

35.114 


Income subject to normal tax. surtax, and alternative tax. total 

Income taxed at normal tax and surtax rates 

Net long term capital gam taxed at alternative rates, total 
Amount taxed at 25 percent rate . 


48.774.136 

46.213.004 

2 561.132 

148.134 


3.962.289 

3.808.765 

153.524 

2.477 


967.646 
945.751 

C) 

C) 


1.099.757 

1.060.624 

39.133 

1.135 


959,682 

950,901 

8,781 

147 


1.211.990 

717.205 

494.785 

1.666 


512.897 
506.905 
5.992 
C) 


1.492.303 

1.141.138 

351.165 

3.556 


2.144.709 

2.029.243 

115.466 

2.202 


5.998.539 

5.759.592 

238.947 

44.257 


Income tax. total 

Normal tax. surtax, and alternative tax'V. 

Tax from recomputing prior year investment credit 


22.829.710 

22.574.901 

61.365 

193.444 


1.848.775 

1.842.824 

5.518 

433 


460.559 
460.191 
368 
C) 


507.743 
506.414 
1.308 
C) 


429,886 
429,590 
295 
C) 


475.730 

472.547 

1.330 

1.853 


233.875 

233.702 

173 


653.137 

643.830 

5,402 

3,905 


976.991 
974.563 
2.419 
CI 


2.827.357 

2.814.771 

10.380 

2.206 


Estimated tax payments, net total 

1971 oveipayments claimed as a credit 

1972 estimated tax payments 

Less Refunds of estimated tax payments 


12.887.887 
379.489 

12638.476 
130.076 


1.210.014 
42.474 

1,185.017 
17,477 


339.931 
C) 
337.351 


338.589 

10.381 

333.379 

5.195 


291.793 

13.441 

283.601 

5.236 


243.210 
11.033 
234.299 
CI 


164.400 
4.267 
162.015 
C) 


376,295 
12,001 
366.841 
C) 


729.270 

18.117 

716.908 

5.750 


1.678.474 
58.649 

1.633.448 
13.642 



footnotes at end ol table See teit tor "bplanalion of Terms" and "Descfiption ol the Sample and Limitations of the Data " 



Corporation Returns/1972 



79 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax, Credits, Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 11200ISC), by Major Industry -Continued 





lAII (iKures 


are estimates based on satnples- 


-money amounts 


are in thousands of dollarsi 














Major IndustTY-Continued 




Manufacturing 


ItBM 


Total 

manu 

tactuhng 


Food and 
kindred 
products 


Tobacco 
manu- 
factures 


Tertle 

mill 

products 


tpparel 
and otfier 
fabricated 

fertile 
prvducts 


Lumber 
and MOOd 
products. 

except 
furniture 


Fumtture 

and 
fiitures 


Paper and 

allied 
products 


Printing 

and 
publishine 


Chemicals 
and alliei] 
products 




(tO) 


(t1) 


(12) 


(13) 


(14) 


(151 


(16) 


(17) 


(18) 


(19) 


Returns Without Net Income Other Than forms 11205 and 112D-DISC 






















Number ol returns 


58.044 


4.343 


(*1 


1,603 


4,733 


3.043 


1.667 


735 


8.183 


2.614 


Deficit 


4.362.330 


397,741 


(•) 


230.924 


537,445 


116.669 


81.361 


79.707 


203.474 


173.178 


Statutory special deductions, total 
Dividends received deduction 


20.906 
20.906 


3,270 
3,270 


(•) 
(•) 


383 
383 


2,195 
2,195 


C) 
C) 


216 
216 


C) 
C) 


1.264 
1.264 


1.114 
1 114 


Deduction toi dividends paid on certain public utility stock 

Income subject to normal tax, surtax, and alternative tax- 






12.144 

2.252 
9 892 


643 
306 


CI 
CI 


174 
172 


53 

53 


C) 

C) 


9 
9 


C) 
C) 


151 

135 
16 




Normal tai. surlai. and alternative tax 

Tax from recomputing prior year investment credit 


106 


Returns of Small Business Corporations. Form 1120S 






















Number of returns 


30.761 


2,149 


C) 


808 


2.802 


2.004 


1.126 


375 


4.998 


1.235 


Net income 

Number of returns 

Amount 


19.588 
686,985 


1,604 
67,707 


C) 
C) 


507 
21,197 


1.744 
57.281 


1.348 
68.262 


628 
19.969 


274 
10.997 


3.042 
71.760 


763 
15.232 


Deficit 


176.767 


9,218 


CI 


5.136 
CI 
C) 


16.136 


8.115 
CI 
C) 


8.261 


C) 


20.705 




Income subject to corporation tax 

Income tax 


C) 

C) 


Returns of Domestic International Sales Corporations, form 1120-DISC 


























- 


- 


- 


- 


- 


- 


- 


- 




Net income 

Number of returns 




Amount 

Deficit 


- 


Statutory special deductions, lota) . .. 

Net operating loss deduction 

Dividends received deduction 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Tax deferred income and income taxable to stockholders 

Number of returns ... ... 


- 


- 


I 


- 


z 


- 


- 


- 


- 




Amount 


- 



footnotes at end of table See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



80 



Corporation Returns/1972 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax, Credits, Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry Continued 



[All tigures are estimates based on samples— money amounts are in thousands ol dollars! 





Major Jodustry-Cortiniied 




Manufacturiiit- Continued 


Itm 


Petroleum 
retinins 

and 
related 

industries 


Rubber and 

miscellaneous 

plastics 

products 


Leather 

and 
leather 
products 


Stone, clay, 
and glass 
products 


PrimaiY 

metal 

industries 


FibriMted 

metal 
products, 
except 
machinery 
and trans 
portation 
equipment 


Machinery. 

except 

electncal 


Electncal 
equipment 
and supplies 


Motor 

vehicles 

and 
equipment 




(20) 


(21) 


(22) 


(23) 


(24) 


(2S) 


(26) 


(27) 


(28) 


Returns With Income Tax 




















Number ol returns with— 

Income tax. total 

form II20S 


555 


3.526 


1.118 


4.418 


2.743 


13,220 


12.222 


5.370 
C) 


1.548 


Normal tai, surtax, and alternative tax 

Tax from recomputing prior year investment credit 
Returns with net income 


505 
134 
88 


3.470 
305 
256 


1,112 
93 
89 


4.318 
655 
567 


2.711 
366 
344 


13.133 
1.304 
1.232 


11.813 
1.606 
1,336 


5.300 
560 
499 


1.521 
162 
137 




27 
25 
24 


(•) 
(•) 
(•) 


C) 


50 
45 
42 


24 
21 
16 


8 

5 
4 


15 
8 
5 


9 
8 

6 


CI 


Returns with net income 

Returns with normal tax. surtax, and alternative tax 


CI 
CI 


Income tax atlei— 

Investment and work incentive credits 

foreign lax, investmenl, and work incentive credits 


516 
515 


3.048 
3.046 


1,098 
1,098 


3.788 
3.781 


2,483 
2,482 


12.020 
12.018 


11.430 
11,421 


4.887 
4.884 


1.480 
1.480 


Returns With and Without Net Income 




















Number ot returns 


1,004 


7,074 


2,081 


8.506 


4.734 


24.244 


24.520 


11,649 


2.793 


Dividends received trom a DISC or former DISC 

Dividends received from foreign corporations paid from income earned within 
the U S - 

QualiNing for 100 percent deduction by U S corporate sole stockholder 

Qualifying for 8S percent deduction 


CI 


(*) 


C) 


5.759 


5.220 


1.699 

C) 


22.428 

C) 


53,932 

C) 
CI 


47.120 


Constructive taxable income from related foreign corporations 
Includable income of controlled foreign corporations 
foreign dividend income resulting trom loreign taxes deemed paid 


146.288 


14,232 


C) 

109 


CI 

26,971 


C) 
18,061 


C) 
41,629 


6.235 
467,641 


11,508 
107,760 


CI 
229.261 


Net income (less deficit) 


5.923,025 
1,423,046 
1,260,698 


980,232 
29,727 
5,286 


210865 
31.695 
20274 


1,287.340 
66.123 
14,538 


1.756.325 
280.746 
52.889 


2.125.381 
108.122 
19.391 


5.441.091 
189.033 
29.829 


3,463,754 
254,390 
56,368 


6 373 271 


Statutory special deductions, total' 

Dividends received deduction 

Deduction toi dividends paid on certain public utility stock 


63.679 
21.335 


Income subject to normal lax, surtax, and alternative lax^ 

Income lax. total*' 
Normal tax, surtax, and alternative tax' 
Tax from recomputing prior year investment credit 
Additional tax for tax preferences 


4.559,881 

2.293.243 

2.124.055 

3.626 

166,562 


1,044,236 

484,253 

483,074 

1,100 

(*) 


236.616 

109,334 

109,158 

173 

C) 


1,268,856 

582,146 

578,856 

1,872 

1,418 


1.688.561 

789.447 

767.289 

1,792 

20,366 


2,211.169 

1,005.618 

1,003,708 

1,824 

86 


5.700.241 

2,680,380 

2.675.466 

4.654 

260 


3.770.023 

1,754,760 

1,742,414 

7.129 

CI 


6,363,070 
3,048,529 
3.040,981 
7.533 
CI 


foreign tax credit 
Investment credit' 
Woik Incentive credit 


1.558,690 
132.422 
(•) 


59,396 
38,916 
CI 


1.243 
5.352 
CI 


45,304 

57,662 

13 


152,712 

92.495 

46 


61,287 

61,328 

96 


682.298 

99.020 

47 


197,975 

129,413 

99 


345.802 

127,205 

437 


Income tax after- 


734.553 

2,160,820 

602.130 


424,857 
445,296 
385,900 


108.091 
103.981 
102.738 


536,842 
524,471 
479,167 


636.735 
696,906 
544,194 


944,331 
944,194 
882.907 


1,998,082 
2,581,313 
1,899.015 


1,556,785 
1,625,248 
1,427,273 


2 702 727 


Investment and work incentive credits 

foreign tax, investment, and work incentive credits 


2,920,887 
2,575,085 


Personal Holding Company tax 


314.745 
25.359 
290.138 


287.161 
10.305 
279.817 
C) 


C) 

85.571 
1.864 

85.769 
C) 


363.574 

15.864 

357.534 

9.827 


337,879 

17,180 

323,246 

2.553 


C) 

639.088 

23.360 

624.201 

8,439 


1.471.619 
47.354 

1.448,743 
24.480 


CI 
1.015,654 

28.933 
1.011.117 

24.394 






1 966 128 


19/ 1 overpayments claimed as a credit 

1972 estimated tax payments 

Less Refunds ol estimated tax payments 


7.978 
1,961,617 
C) 


Credit for tax on special fuels, nonhighway gasoline, and lubricating oil 


1.655 


274 


6 


902 

(•) 


2.237 
C) 


595 


1.225 
(•) 


700 


1,163 


Payments with applications for first extension ot filing time: 

Number ot returns 

Amount 


130 
161.775 


683 
51.110 


322 
10.115 


663 
73.051 


493 
112.093 


2,181 
100.434 


2.078 
220.465 


1.264 
223.695 


263 
388.530 


Payments with applications for second extension of filing lime 
Number of returns 
Amount 


30 
157.781 


106 
26,239 


78 
3.340 


136 
37.827 


95 
78,247 


445 
37,172 


424 
162.608 


243 
164.005 


43 
336,136 


Returns With Net Income Other Than forms 1120S and 1120'OISC 






















530 

5.976,909 

1,417,021 

13.715 

1,254,673 

148.633 


3.992 

1.073,439 

29.516 
24.245 
5.075 

196 


1.260 

268,286 

31,641 
11.421 
20.220 


4.949 

1.333.743 

65,255 
50,210 
13,670 

1.3^5 


2,916 

1,968,988 

280,362 
189,736 
52,505 

38.121 


15,248 

2.318,292 

106.729 
83,332 
17,998 

5.399 


14.038 

5.885.558 

187,554 
145.002 
28.350 

14.202 


6.728 

4.023.399 

253,970 
190,895 
55,948 

7,127 


1 621 


Net income 


6 426 689 


Sfatutoiy special deductions, total 
Net operating loss deduction 
Dividends received deduction 

Deduction for dividends paid on certain public utility stock 
Western Hemisphere Trade Corporation deduction 


63,607 
38,648 
21,263 

3.696 


Income subiect to normal lax, surtax, and alternative (ax, total 

Income taxed at normal tax and surtax rates 

Net long term capital gam taxed at alternative rates, total 

Amount taxed at 2S percent rate 


4.559.881 
4.225.270 
334.611 
(•) 


1.044,236 

1.020.743 

23,493 

6,018 


236.616 
234.580 
2.036 
C) 


1.268,856 

1.195,410 

73.446 

4.330 


1.688,561 

1,511.545 

177.016 

8,743 


2.211.169 

2.172.230 

38.939 

7,117 


5.700.241 

5.621,361 

78,880 

7.561 


3.769.314 

3.504.826 

264.488 

12.520 


6.363.070 

6.325.357 

37.713 

1.142 


Income lax, total 

Normal tax, surtax, and atternative tax' 

Tax trom recomputing prior year investment credit 

Additional tax for tax preferences 


2.284.633 

2.124.055 

3.610 

156.968 


484,157 
483,074 
1.004 
C) 


109.304 

109.158 

146 


581.805 

578,856 

1,795 

1,154 


788.929 

767.289 

1,639 

20,001 


1,005.361 

1.003.708 

1.576 

77 


2,680,012 
2,675,466 
4.326 
C) 


1.754.438 
1.742,201 
7.031 
CI 


3,048,441 
3,040,981 
7,445 
C) 


Estimated tax payments, net total 

1971 overpayments claimed as a credit 

1972 estimated tax payments 

Less Refunds of estimated lax payments 


311.700 
25.348 
286.433 


286.723 
10.047 
278.248 
C) 


85.439 
1.845 
85.131 
C) 


361,444 

15.594 

353.293 

7,444 


337,300 

16.895 

322.684 

2.285 


636.487 

22,833 

620,988 

7.300 


1.468.451 
46.527 

1,444,187 
22.257 


1.013.753 
28.517 

1.008.120 
22,889 


1,965,860 
7.949 
1.961.168 
CI 



Footnotes at end ot table See text for "bpianation of Terms" and "Description ot the Sample and Limitations of the Data." 



Corporation Returns/1972 



81 



Active Corporation Returns 

Table 9— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax, Credits, Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry -Continued 





[All figures are estimates based on samples— money amounts are in ttiousands ot dollars] 












Major mdustrY— Conlmuetl 




Manutacturing— Continued 


Item 


Petroleum 
refining 

and 
related 

industries 


Rubber and 

miscellaneous 

plastics 

products 


leather 

and 
leather 
products 


Stone, clay, 
and glass 
products 


Primary 

metal 

industries 


Fabricated 

metal 
products. 

except 
machinery 
and trans 
portation 
equipment 


Machiner>. 

except 
eleclncal 


Electrical 
equipment 
and supphes 


Motor 
vehicles 

and 
equipment 




(20) 


(211 


(22) 


(23) 


(24) 


(25) 


(2S) 


(27) 


(21) 


Returns Without Net Income Other Than Forms U20S and 1120 DISC 
Number ot returns 
Delicit 


253 

63.853 

!•) 
(•) 

(•) 

(•) 
(•) 

217 

(•) 
(•) 

(•) 


2.058 

101.336 

!•) 
(•) 

(•) 
(•) 

1.021 

652 
16.126 

7.997 


649 

59.648 

1*1 
CI 

!•! 

(•) 
(•) 

169 

82 
3.086 

(•) 


2.419 

75.706 

868 
868 

341 

77 
(•) 

1.138 

814 
32.855 

3.552 


1.188 

239.914 

384 
384 

518 

153 

(*) 

628 

535 
32.308 

(•) 


5.737 

288.902 

1.393 
1.393 

257 

248 

(*) 

3.259 

2.298 
111.366 

15.375 


6.643 

506.601 

1.479 
1.479 

368 

328 

(•) 

3.838 

2.481 
76.324 

14,190 


3.932 

566,784 

420 
420 

109 

98 
(•) 

984 

558 
23,138 

15,999 
(•) 
(•) 


903 
53.057 




CI 


Dividends received deduction 

Deduction for dividends paid on certain public utility stock 
Income subiect to normal tax. surtax, and alternative tax- 
Income tax. total- 
Normal tax. surtax, and alternative lax 
Tax trom recomputing prior year investmeni credit 
Additional tax lor tax preterences 

Returns of Small Business Corporations. Form 1120S 


C) 

C) 
C) 

269 


Net income 


150 


Amount 


6 382 


Deficit 

Income subject to corporation tax 
Income tax 

Returns of Domestic International Sales Corporations. Form 1120-DISC 

Number of returns 

Net Income 


C) 


Amount .. . 
Deficit 

Statutoiv special deductions, total 
Net operating loss deduction 


- 


Tax deterred income and income taxable to stockholders 
Number of returns 
Amount 


- 



Footnotes at end of table See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



82 



Corporation Returns/1972 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax, Credits, Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-OISC), by Major Industry Continued 



[All figures are estimates based on samples- money amounts are m thousands of dollarsi 





Major industry- Conliniied 




Manufacturing — Continued 


Transportation, communication, electric, 
gas, and sanitarv services 


Wholesale and retail trade 




Transpor 
tation 
equip 
ment 
except 
motor 

veliictes 


Scientilic 
instni- 
ments. 
photo- 
graphic 
equipment 
watches 
and 
clocks 


Miscel 
laneous 
manu- 
tactuted 
products, 
and manu- 
facturing 

not 
allocable 


Total 
transpor- 
tation, 
communi- 
cation, 
electnc. 
gas. and 
sanitary 
seivices 


Transpor 
taUon 


Communi- 
cation 


Electric, 
gas. and 
sanitary 
services 


Tout 
wholesale 
and retail 

trade 


Wholesale trade 


Itm 


Total 

wholesale 

trade 


Groceries 

and 
related 
products 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) • 


(35) 


(36) 


(37) 


(31) 


Returns With Income Tax 






















Numlier ot returns wttli— 
Income tai. total 
form 1120S 


1.360 


2,267 


4,164 


31.129 


23.629 


3,522 


3.977 


276.712 
CI 


96,770 
CI 


10.720 
CI 


Normal tax, surtax, and alternative lax 

Tax from recomputing prior year investment credit 

Returns with net income 


1.327 
222 
192 


2,243 
203 
185 


4,133 
333 

313 


30,621 
3.083 
2.612 


23.247 
2.357 
1.983 


3,446 
268 
193 


3,927 
458 
435 


275.333 
13.683 
12.451 


96,170 
6,047 
5,482 


10.622 
747 
656 


Additional tax tor tax preferences, total 

Returns with net income 

Returns with normal tax, surtax, and alternative tax 


10 
8 

7 


(•) 
(*) 
(•) 


3 
C) 
C) 


51 
42 
37 


33 
29 
25 


C) 
C) 
CI 


14 
10 

CI 


128 
122 
96 


63 
62 
59 


C) 
C) 
C) 


Income tax after— 

Investment and worK incentive credits 

Foreign tax, investment, and work incentive credits 


1,196 
1,195 


1,996 
1,993 


3,671 
3,667 


26,201 
26,190 


20.088 
20.077 


2,853 
2,853 


3,260 
3.260 


257,882 
257,813 


92.229 

92.171 


9.776 
9.768 


Returns With and Without Net Income 






















Numlwr of returns 


3.583 


5,308 


11,168 


72,550 


55.364 


7,751 


9.435 


568,228 


180.428 


21.875 


Dividends received from a DISC or former DISC 

Dividends received from foreign corporations paid from income earned within the U S — 

Qualifying for 100 percent deduction by U S corporate sole stockholder 

Qualifying foi 85 percent deduction 


20.551 


38,136 


6,327 
C) 


CI 

C) 
C) 


C) 

C) 
C) 


C) 


C) 


25,392 

CI 
CI 


25.070 

CI 
CI 


CI 


Constructive taxable income from related foreign corporations 
Includable income of controlled foreign corporations 
Foreign dividend income resulting from foreign taxes deemed paid 


(*) 
12.770 


CI 
107.461 


C) 
6.336 


6,486 
27,706 


C) 
12.607 


C) 
C) 


C) 
C) 


842 

67,018 


473 
19.503 


CI 
CI 


Net income (less deficit) 
Statutorv special deductions, total' 

Dividends received deduction 

Deduction for dividends paid on certain public utility stock 


1,025,548 

144,925 

3,164 


1,557,848 
33,473 

3,537 


640.612 

33.888 

1.980 


8,617,944 
514,884 
191,712 
33,134 


1.594.986 

317.122 

74.928 


3,429.276 

120.464 

87.356 

1.200 


3,593,682 
77,298 
29,428 
31,934 


14,367,925 
767,937 
163,633 


7.436,004 
351,864 
69,907 


723,724 
42,410 
10,798 


Income subject to normal tax. surtax, and alternative lax^ 

Income tax. total' 
Normal lax. surtax, and alternative fax'' 
Tax from recomputing prior year investment credit 
Additional tax for tax preferences 


1,168.116 

549,937 

545.251 

3,674 

1,012 


1,660,531 

784,988 

783,650 

1,272 

C) 


753.733 

343.965 

342,780 

813 

372 


9,285,370 

4,363,110 

4,327,037 

17,399 

18,674 


2.200.752 

994.609 

972.938 

7,106 

14,565 


3.424.150 

1.631.412 

1.624.627 

6.781 

CI 


3,660,468 

1,737,089 

1,729,472 

3,512 

4,105 


13.648,213 

5,700,493 

5,689,798 

8,717 

1,978 


6,018,036 

2,541,486 

2,537,543 

3,377 

566 


684,092 
289.725 
289.043 
630 
C) 


Foreign tax credit 
Investment credit' 
Work incentive credit 


32,080 

49.906 

52 


138,139 

25,203 

22 


14,955 

17,160 

23 


51,806 

960.542 

146 


17,429 

211.323 

19 


26.545 

375.204 

93 


7,832 

374,015 

34 


194,953 

264,092 

251 


127,992 

89,578 

64 


4.247 
16.807 
CI 


Income tax after- 
Foreign tax credit 

Investment and work incentive credits 
Foreign tax. investment and work incentive credits 


517.857 
499.979 
467.899 


646.849 
759,763 
621,624 


329,010 
326,782 
311,827 


4.311.304 
3.402,422 
3.350.616 


977.180 
783.267 
765.838 


1.604.867 
1.256.115 
1.229.570 


1,729,257 
1,363,040 
1,355,208 


5,505,540 
5,436,150 
5,241,197 


2,413.494 
2,451,844 
2,323,852 


285.478 
272,914 
268.667 


Personal Holding Company tax 
Estimated tax payments net total 

19/1 overpayments claimed as a credit 

1972 estimated tax payments 

Less Refunds of estimated tax payments 


327.222 
18.721 
312,682 
(•) 


512,432 
7,023 
506.413 
C) 


211,030 
6.101 
209.318 
CI 


2.918,079 

265.074 

2.687.698 

34.681 


555,956 

26,430 

538,032 

8,511 


1.207.593 

170.745 

1.038.919 

2.063 


1.154,530 
67,899 

1.110.747 
24.107 


C) 

3,571,597 

125,319 

3,541,969 

95,792 


C) 
1,602.674 

70,965 
1,580,724 

49,058 


196.498 
7.569 

191.329 
2.417 


Ciedit toi tax on special fuels, nonhighway gasoline, and lubricating oil 
Credit (or tax paid by regulated investment companies 


684 


73 


90 


6.417 
C) 


4,732 
C) 


113 
CI 


1.572 

C) 


1,693 
295 


751 
C) 


106 


Payments with applications tor first extension 0l filing time 
Number of returns 


349 
80,336 

78 
58,344 


375 
60,585 

58 
46,407 


1.126 
48.946 

113 
22.208 


4.434 
439.969 

710 
196.663 


3,047 
107,246 

433 
57,167 


701 
169.674 

63 
22.209 


684 
163.049 

213 
117.287 


46,679 
577,266 

8.353 
204.661 


15,708 
229,302 

2,235 
60,098 


1.317 
26,577 


Payments with applications for second extension of filing time: 


206 


Amount 


10,716 


Returns With Net Income Other Than Forms 1120S and 1120-OISC 
























1,529 
1,312,514 


2,621 
1.694,151 


5.034 
787.365 


35.462 
9.785,194 


26,863 
2,507,288 


3.901 
3.543.734 


4.698 
3.734.172 


307.199 
14.402,131 


106,174 
6,364,765 


11,776 


Net income 


726,393 




144,159 

140,614 

2,398 

1,147 


33.404 
28.401 
3.468 

1.535 


33.660 

31.208 

1,752 

700 


502.007 
283.054 
180.998 
30.971 
6,984 


308,091 
236.905 
65.897 

5.289 


119.;45 

30.649 

86.637 

1.200 

1,259 


74.171 
15,500 
28,464 
29,771 
CI 


756.848 
588.113 
152.585 

16.150 


347,467 
267,144 
65,551 

14,772 


42,178 




30,996 


Dividends received deduction 

Deduction for dividends paid on certain public utility slock 

Western Hemisphere Trade Corporation deduction 


10,577 
CI 


Income subject to normal tax. surtax, and alternative tax. total 
Income taxed at normal tax and surtax rates 
Net long term caprtal gam taxed at alternative rates, total 


1,168,116 

1,113,256 

54,860 

2,042 


1.660.531 

1.631,291 

29,240 

1,955 


753,733 

737,011 

16,722 

723 


9,285,370 

9,045.526 

239,844 

11.909 


2.200.752 

2,089,013 

111,739 

2,280 


3,424,150 

3,386,274 

37,876 

3,962 


3,660,468 

3,570,239 

90,229 

5,667 


13.647.771 

13.319.080 

328.691 

19.219 


6,017,636 

5,874,919 

142,717 

9,345 


684,069 

661.260 

22.809 

1.300 




549,726 

545,251 

3,548 

927 


784,967 
783.650 
1.251 
CI 


343,884 
342,780 
801 
C) 


4.359.631 

4.327.037 

16.610 

15.984 


994,020 

972,938 

6,711 

14,371 


1,631,285 
1.624,627 
6.654 
C) 


1,734,326 

1,729,472 

3.245 

1.609 


5.698.129 

5.689.667 

6.713 

1.749 


2,540,835 

2,537.424 

2.861 

550 


289.676 


Normal tax. surtax, and alternative tax'' 

Tax from recomputing prioi year investment credit 
Adddional tax (or tax preferences 


289.036 
589 

CI 


Estimated tax payments, net total 

1971 overpayments claimed as a credrt 

1972 estimated tax payments 

Less Refunds of estimated tax payments 


326,564 
18,661 
311,366 
CI 


511,806 
6,554 
506,231 
CI 


210.384 
5.776 
207,768 
CI 


2.911.466 

263.745 

2.673.910 

26.162 


552,722 

25,438 

532,986 

5,699 


1,206.729 

170.408 

1.038.251 

1.915 


1.152.015 
67.899 

1.102.673 
18.548 


3.543.688 

119.905 

3.470,249 

46,577 


1 593,812 
68,846 

1.539,872 
14,953 


194.950 
7.256 

189,208 
1,534 



Footnotes at end of table See text tor "Explanation of Terms" and 'Description of the Sample and Limitations of the Data " 



Corporation Returns/1972 



83 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax, Credits, Payments. Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry -Continued 

(All figures are estimates based on samples—money amounts are in thousands of dollars] 





Major mdustnr— Continued 




Manufacturing- Continued 


Transportation, communication, electric, 
gas. and sanitary seivices 


Wholesale and retail trade 




Transpot 
tation 
eguip 
ment 
eicepi 
motor 

vehicles 


Scientific 
instru- 
ments, 
photo 
graphic 
equipment 
watches 
and 
clocks 


Miscel 
laneous 
manu 
factured 
products, 
and manu 
factunng 

not 
allocable 


Total 
transpor 
tation. 
communi- 
cation, 
electric, 
gas. and 
sanitary 
services 


Transpor- 
tation 


Communi- 
cation 


Electric, 
gas. and 
sanitary 
services 


Total 
■holesale 
and retail 

trade 


Wholesale trade 


Itm 


Total 

wholesale 

trade 


Groceries 

anit 
related 
products 




(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(351 


(3E) 


(37) 


(3») 


Returns Wrlhoul Net Income Other Ttian Forms 1120S and 1120-DISC 






















Number ol returns 


1.495 

285.252 

766 
766 


1.578 

135.056 

CI 
C) 


4.153 

163.549 

228 
228 


24.393 

1.288.748 

12.877 
10.714 
C) 


18.538 

1.000.401 

9.031 
9.031 


2.597 

126.815 

C) 
C) 


3.257 
161.532 

3.127 
CI 
C) 


150.350 

2.755.982 

11.047 
11.047 


40.597 

1.000.636 

4.355 
4.355 


5.191 




123.384 


Statutory special rJeductions total 


220 




220 


Deduction tor dividends paid On certain public utility stock 
Income subiect to normal tax. surtax, and alternative tai- 




Income tax, total^ 

Normal tax. surtax, and alternative tax 

Tax trom recomputing prior year investment credit 

Additional tax lor tax preferences 


(•) 

CI 
CI 


C) 
C) 


C) 

C) 
C) 


3.479 

789 
C) 


589 

395 

C) 


127 
127 


2.763 

267 
C) 


2.218 

2.004 
CI 


517 

516 
C) 


41 
41 


Returns ot Small Business Corporations. Form 1I20S 






















Number ot returns 


555 


1.106 


1.979 


12.693 


9.960 


1.252 


1.479 


107.896 


30.926 


4.779 


Net income 

Number ot returns 
Amount 


294 
8.245 


509 
6.461 


1.191 
26.762 


7.511 
190.464 


5.924 
139.003 


721 
25.089 


865 
26.372 


71,528 
1.511.358 


21.981 
606.269 


3.166 
72.319 


Deficit 


9.959 


7.708 


9.966 


69.415 


51.353 


12.732 


5.330 


346.239 
CI 
CI 


86.789 
C) 
(•) 


19.776 
C) 




(•) 


Returns of Domestic International Sales Corporations. Form 1 120 DISC 




Number of returns 


- 


- 


- 


CI 


C) 


- 


- 


2.785 


2.730 


127 


Net income 


- 


- 


- 


C) 
CI 


C) 
C) 


: 


; 


2.678 

1.557.287 

630 

42 
41 

C) 


2.628 

1.552.945 

550 

42 
41 
C) 


123 




68.194 




22 




CI 


Net operating loss deduction 


CI 
CI 


Tax deferred income and income taxable to stockholders: 

Number of returns 


- 


- 


I 


C) 
C) 


(•) 
(•) 


= 


- 


2.677 
1.557,247 


2.627 
1.552.905 


122 
68.183 







Footnotes at end ol table See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



84 



Corporation Returns/1972 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax, Credits, Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry Continued 



lAII figures are estimates based on samples— money amounts are m thousands of dollars 1 












Major industTy-Contmoed 










Wholesale and retail trade- 


'Continued 








Item 


Wholesale trade-Contiaued 


Retail trade 


MichneiT. 
tquipmeiit 

and 
supplies 


Miscel' 

laneous 

«holesale 

trade 


Total 
retail 
trade 


Building 
materials, 
hardware, 
and farm 
equipment 


General 

merchan 

dise 

stores 


Food 
stores 


Automotive 
dealers 

and 
service 
stations 


Apparel 

and 

accessory 

stores 


Furniture, 

home 
furnishings. 

and 
eiiuipment 

stores 




(39) 


(40) 


(41) 


(42) 


(431 


(441 


(45) 


(4CI 


(47) 


Returns Witfi Income Tax 




















Numtjer of returns wilh — 

Income lai, total 

form 1120S 


15.826 
CI 


70.223 
CI 


179.400 
CI 


16.013 


11,608 


11.856 


35.298 
C) 


21.098 


16,001 


Normal tai. surtai. and alternative tai 

Tax trom recomputing prior yeai investment credit 

Returns with net income 


15.679 
1.263 
1.119 


69.868 
4.036 
3,706 


178.636 
7.583 
6.933 


15.957 
833 
779 


11.530 
563 
508 


11.719 
726 
597 


35.116 
1.929 
1.801 


21.066 
469 
437 


15.856 
519 
375 


Additional tax for tax preferences, total 

Returns with net income 

Returns with normal tax, surtax, and alternative tax 


3 

3 


51 
50 
48 


65 
60 
37 


C) 
C) 
C) 


7 
5 
5 


CI 


CI 
C) 
CI 


= 


C) 


Income fax after- 
Investment and work incentive credits 
Foreign tax, investment, and work incentive credits 


15.267 
15.261 


67.184 
67.141 


165.141 
165.130 


15,008 
15,008 


10,794 
10.792 


10,392 
10.392 


32.874 
32.865 


20.020 
20.020 


15.370 
15.370 


Returns With and Without Net Income 




















Number of returns 


29.582 


128.971 


386.649 


29.953 


22.483 


27,694 


67.140 


39.443 


34.441 


Dividends received from a DISC oi former DISC 

Dividends received liom foreign corporations paid from Income earned within the U S — 
Qualifying foi 100 percent deduction by US corporate sole stockholder 


2,652 

CI 
CI 


22,122 

CI 
C) 


CI 


C) 


— 


— 


C) 


- 


- 


Constructive taxable income from related foreign corporations: 
Includable income of controlled foreign corporations 
Foreign dividend income resulting trom foreign taxes deemed paid 


CI 
CI 


243 

17,115 


C) 
47,515 


- 


C) 


CI 
C) 


C) 


- 


- 


Net income (less deficit) 
Statutory special deductions, total' 

Dividends received deduction 

Deduction tor dividends paid on certain public utility slock 


1,354.502 
68,848 
7,338 


5.357,778 
240,606 
51,771 


6,889.866 
412,595 
93,633 


597.038 
28,452 
5,588 


2,327.336 
84,873 
47,473 


554,130 
37,303 
6,621 


1.218.704 
65.994 
6.475 


541.128 
39.494 
12.853 


326.850 
29.575 
2.683 


Income subject to normal tax. surtax, and alternative tax^ 

Income tax, total' 

Normal tax, surtax, and alternative tax'' 

Tax from recomputing prior year investment credit 

Additional lax tor tax preferences 


847,694 

354,627 

353,529 

883 

215 


4,486,250 

1.897,134 

1.894,971 

1.864 

299 


7.596,876 

3,146,610 

3,139,951 

5,247 

1,412 


585,042 

224,874 

224,513 

164 

CI 


2,488,253 

1,152,702 

1,150,600 

1.212 

890 


803,830 

355.448 

353.202 

2.064 

182 


1.221,543 

464,419 

463,706 

704 

CI 


626,219 

248,525 

248,241 

284 


361.526 
130.800 

130,730 
66 
4 




3,056 
12.827 
CI 


120.689 

59.944 

36 


66,947 

172,179 

187 


C) 

9,704 
C) 


55.980 

58.476 

33 


CI 

38.838 
CI 


CI 

16.927 
CI 


C) 

6,857 
CI 


C) 




4 173 




C) 


Income tax after- 


351.571 
341.776 
338,720 


1.776.445 
1.837.154 
1.716.465 


3.079.663 
2.974,244 
2.907,297 


224.817 

215.157 
215.100 


1,096.722 
1,094.193 
1,038213 


354.096 
316.564 
315,212 


458,073 
447,451 
441,105 


248,522 
241,668 
241.665 


130,751 


Investment and work incentive credits 

Foreign tax, investment, and work incentive credits 


126.616 
126,567 


Personal Holding Company tax 
Estimated tax payments net total 

1971 overpaymenls claimed as a credit 

1972 estimated tax payments 


227,307 
7.203 

221.859 
1,771 


CI 
1,178,869 

56,193 
1.167.536 

44.870 


CI 
1.962,424 

53,326 
1.955,774 

46.734 


134,986 
4,254 
132,216 
C) 


C) 
754,595 

17,314 
752,409 

15,181 


CI 

269,328 

8.739 

277,575 

16.971 


CI 
266,921 

8,029 
261,991 

3,125 


CI 

148,556 

3,400 

147,025 

1,883 


74,832 
2,219 
74,295 
CI 


Credit lor tax on special fuels, nonhighway gasoline, and lubricating oil 

Ciedit toi tax paid by regulated investment companies 


103 

C) 


542 
CI 


907 
CI 


68 

CI 


70 


226 


435 


C) 
C) 


CI 


Payments with applications tor first extension of tiling time 


2.787 
31.458 


11.603 
171,267 


30.869 
346.423 


2,423 
14,767 


2,992 
163,919 


1,868 
21.217 


4.927 
37.068 


5.953 
33,227 


1.996 


Amount 


12.160 


Payments witt) applications for second extension of filing time; 


365 
5.990 


1.664 
43.392 


6.115 
144.020 


188 
1.993 


681 
76,285 


391 
19,885 


667 
8,577 


1,881 
11,441 


321 




2.825 


Returns Wilh Nel Income Other than Forms 1120S and 1120-DISC 




Number of returns 


17.814 


76.584 


200,498 


17,251 


12.454 


13,497 


38.570 


22.865 


18.090 


Nel income 


915.416 


4,722,956 


8,000,635 


613,228 


2,569,748 


839,056 


1,286.133 


665.595 


390,452 


Statutory special deductions, total 


68.265 
58.750 
6.762 

2.753 


237,024 
177,398 
48.212 

11,414 


405,907 
317,584 
86,945 

CI 


28.222 
22.490 
5.358 

C) 


82,139 
36,805 
44.739 

C) 


35,103 
30.682 
4.421 


65,748 
59,342 
6,229 

C) 


39,155 
26.641 
12,514 


29,379 
26 892 


Dividends received deduction 

Deduction tor dividends paid on cetlain public utility stock 

Western Hemisphere Trade Corporation deduction 


2.487 


Income subiect to normal lax, suilax, and alternative lax. total 
Income taxed at normal lax and suitax rates 
Net long term capital gam taxed at alternative rates, total 
Amount taxed at 26 percent rate 


847.603 

835,161 

12,442 

96 


4.485,964 

4,378.498 

107.466 

7.949 


7,596,834 

7.420.783 

176.051 

6.991 


585.042 

562.360 

22,682 

1,194 


2,488.253 

2,420,484 

67,769 

819 


803.830 

786,063 

17,767 

1,309 


1.221,542 

1.201,354 

20,188 

1,003 


626,219 
620,476 
5,743 
C) 


361,526 

357,376 

4,150 

C) 


Income tax, total 
Normal tax, surtai, and alternative tax' 
Tax from recomputing prior year investment credit 
Additional tax for tax preferences 


354.441 

353.503 

723 

215 


1.896.718 

1,894.885 

1.549 

284 


3.144.935 

3,139.939 

3.797 

1.199 


224.865 
224.513 
155 
CI 


1,152,549 

1.150,600 

1,086 

863 


354,200 

353,202 

998 


464,407 

463,706 

692 

C) 


248,388 
248,241 

147 


130,786 

130,730 

56 


Estimated tax payments, net total 
1971 overpayments claimed as a credit 


226,277 
7,100 

220,840 
1.680 


1,172.585 
54,490 

1,129.824 
11,739 


1 ,943.380 
50,031 

1,924.909 
31,624 


133,899 
4,254 
130,949 
CI 


749,956 
16.817 

746.789 
13.680 


264,040 
7,394 

262,727 
6.073 


264,715 
7,568 

259.944 
2,833 


146.580 
3.075 
144.792 
C) 


73,749 
2,111 
72.548 


Less Refunds of estimated tax payments , 


(•) 







Footnotes at end o( tabic See teirt fof "bplanation of Tefms" and "Descnption of Ihe Sample and Limitations of the Data " 



Corporation Returns/1972 



85 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax. Credits, Payments. Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC). by Major Industry -Continued 

lAII fttures are estifnates based on samples— money amounts are in thousands of dollars) 





Major mdustry— Continued 










Wholesale and retail trade- 


-Continued 










Wfiolisale tt3de- Continued 


Retail trade 


Itin 


Machinenr. 

equipment 

and 

supplies 


miscel- 
laneous 
wholesale 
trade 


Total 
retail 
trade 


Buildint 
materials, 
hardware, 
and farm 
equipment 


General 
merchan- 
dise 
stores 


Food 
stores 


Automotnre 
dealers 

and 
service 
stations 


Apparel 

and 

accessory 

stores 


Furniture. 

home 
fumishinES. 

and 

equipment 

stores 




(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


Returns Wrthout Net Income Other Than Forms U20S and 1120-DISC 
Number ot returns 


6,863 

155,992 

576 
576 

160 
160 

4,132 

2,670 
83,003 

11,712 
C) 
C) 

772 

744 

523.911 

124 

C) 
(•) 

744 
523.904 


28.542 

721.260 

3.559 
3.559 

316 

315 

CI 

22.014 

16.144 
450.947 

55.301 
(•) 
(•) 

1.831 

1.761 

%0.840 

404 

23 
23 
CI 

1.761 
960.818 


109.585 

1,754.187 

6,688 
6,688 

1.663 

1,450 
(*) 

76.515 

49.235 
898.746 

259047 
CI 
C) 

52 

47 

3.799 

80 

47 
3.799 


5.696 

118.555 

CI 
C) 

C) 
C) 

6.996 

5,471 
114,224 

12,002 

9 

8 
143 
C) 

8 
143 


6,920 

270.063 

2.734 
2.734 

153 

126 

C) 

3.103 

1.873 
40.389 

12.829 

5 

4 
91 

4 
91 


8.947 

320.948 

2.200 
2.200 

1.248 

1.066 
CI 

5.247 

3.128 
59.244 

23.281 

C) 

CI 
CI 

CI 
CI 


16.124 

209.322 

246 
246 

C) 
C) 

12.435 

7.904 
188.121 

48.059 
C) 
C) 

11 

10 
1.911 
CI 

10 
1.911 


9.808 

171.624 

339 
339 

C) 
C) 

6.766 

4.391 
69.316 

22.159 


8.791 
115.248 


Statutor> special deductions, total 

Dividends received deduction 

Oedudior for dividends paid on certain public utility stock 

Income subject to normal tai surtax, and alternative tax- 


196 
196 

C) 




— 




C) 




C) 


Returns ol Small Business Cotporations. Form 1120S 


7.556 


Net income 


5.174 




76.857 


Delicit 

Income subject to corporation tax 

Income tai 

Returns ol Domeslrc International Sales Corporations. Form I!20-D1SC 


25.276 
3 


Net income 


3 




65 




— 


Statutory special deductions, total 
Net operating loss deduclion 
Dividends received deduction 

Tax deferred income and income taxable to stockholders 
Number ot returns 
Amount 


3 
65 



Footnotes at end of table See text tor "Explanation ot Terms" and "Description ot the Sample and Limitations of the Data ' 



86 



Corporation Returns/1972 



Active Corporation Returns 

Table 9.— Tax items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax. Income 
Tax, Credits, Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry -Continued 



(All figures are estimates based an samples- 


money amounts 


are in diousands 


ol dollars 1 












Major Industry— Continueit 




Wholesale and retail trade — 


Continued 


Finance, insurance, and real estate 








Detail trade 


-Contmued 


Wholesale 
and retail 
trade not 
allocable 


Total 

finance. 

insurance. 

and real 

estate 


Banking 


Credit 
agencies 
other than 

banks 


Security 

and 

commodity 

brokers. 

dealers. 

eichanges, 

and 

services 


Holding 
and 

other 
Investment 
companies 




Item 


Eating 

and 

drinhing 

places 


MIscel 
laneous 
retail 
stores 


Insurance 
carriers 




(W 


(491 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(St) 


Returns With Income Tan 
Number ot returns with — 


24.407 

24,329 
1.104 
1.046 

(•) 
CI 
(•) 

20.665 
20.665 

74.272 

(•) 
("1 
427.810 
61,906 
3.396 

596.766 

233.520 

232.946 

476 

(•) 

1.351 
19.821 
CI 

232.169 
213.682 
212.331 

135.735 
4,837 
131.971 
C) 

C) 
C) 

4.154 
28,167 

632 
11,215 

29,938 

657,914 

61,708 
58.510 
3,198 

596,766 

576,405 

20.361 

2.565 

233,453 

232,946 

409 

CI 

134,784 

4.497 

130.873 

C) 


43,116 
C) 

43,058 
1,437 
1,386 

C) 
C) 
C) 

40,014 
40,014 

91,223 
C) 

C) 
896.870 
64.998 
8,544 

913.697 

336.322 

336.013 

277 

C) 

C) 

17.383 
C) 

334.513 
318.913 
317.104 

C) 
177,471 

4.534 
178,292 

5,327 

90 
C) 

6.553 
35.898 

1.350 
11.799 

47.830 

978.509 

64.453 

56.222 

7,999 

C) 

913.656 

896.265 

17,391 

37 

336,287 

336,001 

254 

C) 

175,657 

4.315 

176.287 

4.917 


541 

525 
C) 
C) 

512 
512 

1,151 
C) 

42,055 

C) 
(•) 

33.301 
12.397 
12.304 
(•) 

(•) 
2.335 

12.383 
10,062 
10,048 

6.499 
CI 

5.471 

CI 

C) 
C) 

(•) 
(*) 

525 

36.731 

CI 
C) 
C) 

33,301 
23,378 

C) 

C) 

12,359 
12,304 
C) 

6.496 
(•) 

5.468 


207,721 
120 

206,355 
5,486 
4,783 

4,302 
4,040 
3,830 

202,709 
202,599 

425,088 
970 

8,952 
859 

5,961 
51.947 

17.654,882 
2.737,565 
1.689,326 

13 773,394 

5.933,209 

5.859.960 

7.849 

65.400 

395.557 

172.784 

171 

5.537.652 
5.760.254 
5.364.697 

1,432 

3.853,715 

124,337 

3,814,209 

84,969 

1.319 
442 

25.472 
634.863 

3,511 
288,857 

244,715 

20.100.981 

2,682,399 
1,047,029 
1,634,160 

CI 

13,769,232 
12,284.802 

1.484,430 
63,395 

5.927,198 

5.858.599 

6,799 

61,800 

3,828,753 

118,415 

3,778,714 

68,520 


12,146 

11.941 
1.239 
1.140 

642 
548 
533 

11,794 
11,792 

14,458 
306 

C) 

C) 
15.718 

2.870,928 
227,356 
140,848 

2,923,890 

1,307.908 

1,289,000 

2,573 

16.335 

221.621 

87.668 

48 

1,086.287 

1.220.192 

998.571 

CI 
897.332 

51.919 
892.998 

47.590 

41 

1 

1.180 
84,098 

265 

39,543 

12,417 

3.131,962 

219,862 
86,050 
133.354 

C) 

2,923.512 

2,655,179 

268,333 

3,148 

1,305,023 

1,288,829 

2,310 

13,884 

886,754 
48,731 

880.340 
42.323 


16.738 

16.536 
912 
744 

2.638 
2.628 
2.615 

16.509 
16.505 

29.836 
371 

C) 
10.363 

1.668.824 
108.046 
25.349 

1,739.137 

817,198 

774.943 

853 

41.402 

20,415 

15,442 

2 

796,783 
801,754 
781,339 

C) 
531.290 

14,648 
527.448 

10,810 

14 

2,744 
94,068 

389 
47.920 

19.054 

1,845.555 

106.541 
82,594 
23.844 

C) 

1.739,137 

1.688,343 

50,794 

1,618 

816,847 

774,943 

605 

41,299 

526,359 
14,551 

522,035 
10.237 


1.870 

1.834 
104 
71 

C) 

1,794 
1,794 

5,693 
CI 

(•) 

C) 

2,130 

405,278 
54.640 
27.380 

542.024 

246,219 

246.130 

83 

C) 

3,612 
6.103 
C) 

242.607 
240,052 
236,440 

192,407 
4.876 

194,960 
7.438 

C) 
C) 

327 
21,690 

85 
8.612 

2.384 

590.594 

51,379 
27,219 
24.119 

C) 

542,024 

503.175 

38.849 

131 

246.162 

246.130 

32 

191,642 
4,535 

191,751 
4,654 


27,398 
107 

27.135 
498 
430 

223 
210 

158 

27.033 
26.973 

64.470 
C) 

C) 

412 

C) 
18,181 

4,737.349 
651.960 
526.526 

840,507 

280,984 

277,471 

944 

2,569 

25,163 

4.009 

255.821 
276.975 
251,812 

1,035 

114.209 

8,072 

107,656 

C) 

111 
140 

2.726 
42.706 

422 
12,811 

34.885 

5,088,657 

637,618 
125,434 
512.184 

837.670 
383.897 
453.773 
36.228 

279,862 

276.557 

902 

2,403 

113,062 
7,519 
106,232 
CI 


2.798 




— 




2.780 


Tax tram recomputmg prior year investment credit 

Returns with net income 
Additional lax lot tax preferences, total 

Returns with net income 

Returns with normal tax. surtax, and alternative tax 

Income tax after— 


259 
252 

19 
16 
13 

2.783 




2.780 


Returns With and Without Net Income 


5.221 




(•) 


Dividends received from foreign corporations paid from income earned within the US — 
Qualifying for 100 percent deduction by U S corporate sole slochholder 


C) 

416 


Constructive taxable income from relaled foreign corporations 


C) 


Foreign dividend income resulting from foreign taxes deemed paid 

Net income (less deficit) 

Statutory special deductions, total' 

Dividends received deduction 


3,923 

6,105.007 

1,220,541 

885,576 




5,064.499 




2.360,254 


Normal tax, surtax, and alternative tax' 

Tax from recomputing prior year investment credit 

Additional lax for (ax preferences 

Foreign tax credit 
Investment credit-' 
Work incenlive credit 

Income tax after- 
Foreign tax credit 


2.357.334 
1,634 
1.286 

122.083 

41.381 

39 

2,238,171 
2.318,834 




2,196,751 




_ 


Estimated tax payments, net total 


1,656,997 
28.747 


19?2 estimated tax payments 

Less Refunds of estimated tax payments 

Credit tor tax on special fuels, nonhighway gasoline, and lubricating oil 

Credit for tax paid by regulated investment companies 

Payments with applications for first extension of filing time 
Number of returns 


1,636,074 
7,816 

897 
125 

984 
291,850 


Payments with applications for second extension of filing time: 

Number of returns .. 

Amount 

Returns With Net Income Other Than Forms II20S and 1120DISC 


302 
158,747 

3.649 




6,323,536 


Statutory special deductions, total 


1,199,223 
334,434 


Dividends received deduction 

Deduction for dividends paid on certain public utility stock 

Western Hemisphere Trade Corporation deduction 


864,258 

CI 
5.064,180 


Income taxed at normal tax and surtax rates 
Net long term capital gam taxed at alternative rates, total 
Amount taxed at 25 percent tale 

Income tax, total 

Normal tax surtax, and alternative tax' 

Tax Irom recomputing prior year investment credit 

Additional tax for tax preferences 

Estimated tax payments, net total 

1971 overpayments claimed as a credit 

1972 estimated tax payments 

Less Refunds ot estimated tax payments 


4,720,153 

344,027 

1,903 

2,360,121 

2,357,244 

1.601 

1.276 

1,654,791 

27,920 

1,632,974 

6,096 



Footnotes at end of table. See text tor "iiplanation of Terms" and "Description of the Sample and Limitations ol the Data " 



Corporation Returns/1972 



87 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax, Credits, Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry -Continued 



[All ligures are estimates based on samples— money amounts are in thousands of dollarst 





Maiw industry— Continued 




tmholcsale and retail trade- 


Continued 


Finance, insurance, and real estate 




Retail trade 


—Continued 


Wholesale 
and retail 
trade not 
allocable 


Total 

finance. 

msurance. 

and real 

estate 


Banhing 


Credit 
agencies 
other tfian 

banks 


Securrty 

and 

commodity 

brokers. 

dealers. 

exchanges. 

and 

services 


Holding 
and 

other 
investment 
companies 




Item 


Eatint 

and 
driihint 
places 


Miscel- 
laneous 
retail 
stores 


Insurance 
carriers 




(41) 


(49) 


(50) 


(51) 


(52) 


(53) 


(541 


(55) 


(SS) 


Relums Without Net Income Othei Than Forms 1 120S and 1 120-OISC 




















Number of returns 


28.89C 


24.399 


CI 


144.604 


1,791 


9.393 


2.639 


24,534 


1,311 


Oelicrt 


302.380 

198 
198 

67 
67 


246.047 

545 
545 

(•) 
(•) 


I') 

(•) 
(*) 

(•) 
(*1 


2.761.155 

55.166 
55.166 

697 

4.885 

261 

1,050 

3.574 


262,866 
7.494 
7.494 

(•) 

2.885 
(•) 

263 

2.451 


187.257 

1.505 
1.505 

351 

248 
(•) 


191.815 

3,261 
3,261 

57 

51 

(*) 


417.326 

14.342 
14.342 

193 

(*1 
(*) 


218 955 


Statutor> special deductions, total 


21.318 
21318 






Income subject to normal tax surtax and alternative tax^ 


319 


Income tax. total- 
Normal tax, surtax, and alternative tax 

Tax tfom recomputing prior year investment credit , 

Additional tax tor lax preferences 


133 
90 
(•) 

10 


Returns of Small Business Corporations. Form 1 120S 




















Number of returns 


15.436 


18.966 


454 


35.764 


(•) 


1.383 


667 


5.049 


260 


Net income 
Number ol returns 
Amount 


8.403 
142.614 


12.887 
207.981 


311 
6,343 


20,951 
464.903 


(•) 
(•) 


983 
14.464 


262 
14,034 


2.323 
94.231 


(•) 
(•) 


Deficit 

Income subject to corporation tax 

Income tax 


70.338 


45.103 
(*) 
(•) 


403 


149,835 
3.465 
1.126 


E 


3.926 


7,535 


28.213 

2.837 

929 


(•) 


Returns of Domestic International Sales Corporations, Form 1120 DISC 




















Number of returns 


— 


23 


3 


(•) 


- 


(•) 


— 


— 


- 


Net income 


- 


21 
1.530 
(•) 


3 
543 


(•) 


- 


(•) 


- 


- 




Amount 




Deficit 


- 


Statutory special deductions total 




21 

1,530 


3 

543 


- 


- 






— 












Tax deferred income and income taxable to stockholders; 

Number of returns 

Amount 


= 



Footnotes at end of table See text for "Explanation of Terms' and "Description of the Sample and Limitations of the Data ' 



88 



Corporation Returns/1972 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax. Credits. Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-OISC), by Major Industry -Continued 

lAII figures are estimates based on samples— money amounts are m thousands of dollars I 



Returns With Income Tai 

ttumbef ot fetuins with 

Income I3i. total 

Form I120S 

Normal tax. surtax, and alternative tax 
Tax from recomputing prior year investment credit 
Returns witti net income 

Additional tax tor tax preferences, total 
Returns wrth net income 
Returns vvith normal tax. surtax, and alternative tax 

Income tax after — 
Investment and work incentive credits 
Foreign tax. investment, and work incentive credits 

Returns With and Wrthout Net Income 

Number of returns 

Dividends received from a DISC or former DISC 

Dividends received from foreign corporations paid from income earned within the U S - 

Qualifying for 100 percent deduction by U S corporate sole stockholder 

Qualifying for 85 percent deduction 

Constructive taxable income from related foreign corporations 
Includable income of controlled foreign corporations 
Foreign dividend income resulting from foreign taxes deemed paid 

Net income (less deficit) 
Statutory specrai deductions, total' 

Dividends recerved deduction 

Deduction for dividends paid on certain public utility stock 

income subject to normal tax. surtax, and alternative tax- 
Income tax, total^ 

Normal tax. surtax, and alternative tax' 

Tax from recomputrng prror year rnvestment credit 

Additional tax for tax preferences 

Foreign lax credit 
Investment credit'^ 
Work incentive credit 

Income tax after- 
Foreign tax credit 

Investment and work incentive credits 
Foreign tax. investment and work incentive credits 

Personal Holding Company lax 
Estimated tax payments, net total 

1971 overpayments clarmed as a credit 

1972 estimated tax payments 

Less Refunds of estimated tax payments 

Credrt for fax on special fuels, nonhighway gasoline, and lubricating oil 
Credit for tax paid by regulated investment companies 

Payments with applications for first extension of filing time 
Number of returns 
Amount 



Payments with applications for second extension of filing time- 
Number of returns 
Amount 



Returns With Net Income Other Than Forms 1 120S and 1 120-DISC 

Number of returns 

Net rncome 

Statutory special deductions, total 
Net operating loss deduction 
Dividends received deduction 

Deduction lor dividends paid on certain public utility stock 
Western Hemisphere Trade Corporation deduction 

Income subject to normal tax. surtax, and alternative lax. total 

Income taxed at normal tax and surtax rates 

Net long term capital gam taxed at alternative rates, total 
Amount taxed at 25 percent rate 



Major industry- Continued 



Finance, insurance, and 
real estate— Contiflued 



Insurance 
agents, 
brokers, 

and 
service 



(57) 



Income tax. total 
Normal tax. surtax, and alternative tax' 
Tax from recomputing prior year investment credit 
Additional lax for tax preferences 

Estimated tax payments, net total 

1971 overpayments claimed as a credit 

1972 estimated fax payments 

Less: Refunds of estimated tax payments 



15.619 
663 
651 



(*) 



15.110 
15.110 



32.228 



(•) 

!•) 

414.286 
41.867 
17.760 

369.125 

140.383 

140.116 

200 

(•) 

2.119 

2.222 

(•) 

138.264 
138.156 
136.037 

90.978 
3.965 
88.314 



CI 
CI 



2.055 
12.272 



183 
1.983 



17.431 

411.043 

41.484 
24.107 
17.377 



369.125 

358,621 

10.504 

811 

140.331 

140.116 

200 

C) 

90.744 

3.925 

88,026 

CI 



Real 
estate 



(M) 



131.112 

C) 

130.508 
1,808 
1,491 

767 
628 
501 



127,684 
127,642 



273.182 
C) 



1.453.210 
433.155 
65.887 

2,294.212 

780.263 

774.966 

1.562 

3.735 

544 
15.959 



779.719 
764.291 
763.747 

CI 

370.502 

12.110 

366.759 

8.462 

242 



Total 
services 



(59) 



Hotels 
and 
other 
lodeins 
places 



(tO) 



15.453 
88.179 



1.862 
19.241 



154.892 

2,709.634 

426,292 
367,191 
59,024 

C) 

2.293,584 

1,975.434 

318,150 

19,556 

778,852 

774,780 

1,149 

2.923 

365.401 
11.234 

357.356 
3.281 



132,386 
(•) 

131,513 
6.089 
5.370 

75 
62 
45 

114.750 
114,737 



314,795 
C) 



2.805 
17.153 

2,304.498 
501.406 
82.875 

3.028.210 

1.173.965 

1.168.619 

4,234 

1,112 

31,800 

107,924 

102 

1.142.165 
1.065.939 
1.034.139 

CI 

672.757 

41.558 

641.323 

10,121 



715 



17.305 
129.910 



2,302 
48,918 



155,191 

3.522.867 

496.406 
417,795 
77,875 

736 

3.027.832 

2.899,738 

128.094 

9, 

1,173.340 

1,168.506 

3,784 

1.050 

665.377 

39.560 

632.661 

6.832 



6.031 
421 
403 

50 
40 
25 

5,275 
5.275 



C) 

248.719 
57.327 
16.903 

306.156 

127,462 

126,273 

685 

504 

1.117 
11.062 



126.345 
116,399 
115,282 

83,183 
5.647 
77.831 



824 
14.19 



100 
4,533 



8.085 

360,687 

56.023 
40,416 
15,599 

C) 

305.779 

285.523 

20.256 

4.306 

127.174 

126.160 

542 

472 

82.937 
5,575 
77.609 



Personal 
services 



(61) 



13.114 
797 
618 



10.851 
10.851 



37.746 



226,424 
24.865 
3.739 

261.205 

100,027 

99,848 

179 



9.011 



98,377 
91,012 
89,362 

62.978 
4.318 
59.937 



C) 
C) 



1.743 
8.532 



217 
2.953 



16.584 

285.798 

24.623 
21.112 

3.497 



261.205 
258.705 
2.500 
(•) 

100.027 

99.848 

179 

62.496 
3.998 
59.549 



Business 
services 



(82) 



34.198 
1.907 
1.764 

4 
3 
3 

29.948 
29.943 



Automotiile 




services 


Amusement 


and 


and 


miscel 


recre 


Isneous 


atktn 


repair 


services 


semces 





757,503 
183,526 
43,019 

950.934 

385.562 

384.028 

1.477 

57 

13.057 

30.023 

41 

372.505 
355.498 
342.441 

C) 

234.082 

11.382 

226.783 

4.089 

320 



5.491 
40,170 



1.044 
14.235 



41.166 

1.134,294 

182,590 
140.411 
42.083 

96 

950.934 

921.998 

28.936 

937 

385.443 

384.028 

1.359 

56 

232.502 

10.937 

224.940 

3.379 



17.085 

17,018 

1.015 

948 



14.520 
14.520 



219.961 

29.938 

1.260 

270,706 

95,669 

94,639 

1,030 

141 
18.125 



95.528 
77.519 
77.378 

*) 
41.319 
3.321 
38.251 



2.237 
7.584 



292 
2.632 



20.03 

300.469 

29.719 

28,678 

1.041 



270.706 
264.681 
6.025 
C) 

95.574 

94.639 

935 

40.662 

3.194 
37.721 



(64) 



11.212 
690 
490 

5 

4 
3 

9.837 
9.837 



C) 
C) 

275.402 
79.124 
8.020 



481.013 

200.265 

199.524 

361 

380 

10.316 
21.552 



189.949 
178.712 
168.396 

C) 

125.151 

8.976 

117.630 

C) 

73 



1.543 
21.014 



317 
9,240 



14.241 

556.157 

77.201 
70.912 
6.097 

C) 

481,013 

445.618 

35.395 

2.602 

200.188 

199.524 

295 

369 

123.504 
8,237 
115.769 
C) 



Other 
services 



(65) 



50.053 
•) 

49.937 
1.257 
1.145 



C) 
CI 



44.316 
44.308 



CI 

C) 

576.489 

126.626 

9.934 

758.196 

264.980 

264.307 

502 

171 

5.519 
18.151 



259.461 
246.799 
241.280 

C) 
126.044 

7.91 
120.891 

2.794 



81 



5.463 
38.419 



329 
15.325 



55.082 

885.462 

126.250 

116.266 

9.558 

C) 

758.195 

723.213 

34.982 

557 

264.934 
264.307 
4 74 
C) 

123.276 
7.619 
117.073 
C) 



footnotes at end of table See text for "Explanation of Terms" and "'Description of the Sample and Limitations ot the Data " 



Corporation Returns/1972 



89 



Active Corporation Returns 

Table 9.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income Subject to Tax, Income 
Tax, Credits. Payments, Selected Foreign Dividend Items, Small Business Corporations (Form 1120S) and Domestic International Sales Corporations 

(Form 1120-DISC), by Major Industry Continued 



[Atl figures are estimates based on samples—money amounts are in thousands of dollars] 



Major Industni— Continued 



Finance, insurance, and 
real estate — Continued 



Insurance 
agents, 
brokers. 

and 
service 



Real 
estate 



Total 
services 



Hotels 
and 
otfier 
lodging 
places 



Personal 
services 



Business 
services 



Automobile 
services 

and 
miscel 
laneous 
repair 
services 



Amusement 
and 
recre- 
ation 
services 



Other 
services 



Nature of 
business 

not 
allocable 



(57) 



(51) 



(59) 



(tO) 



(61) 



(62) 



(63) 



(64) 



(65) 



Returns Without Net Income Other Than Forms 1120S and 1 120 DISC 
Number ot returns 
Deticil 

Statutorv special deductions total 
Dividends leceived deduction 

Deduction tor dividends paid on certain public utility stock 
Income subject to normal tax, surtai and alternative lax- 
Income tax. total- 
Normal tax. surtax, and alternative lax 
Tax Ifom recomputing piioi yeai investment credit 
Additional tax tor lax preferences 

Returns ot Small! Business Corporations, Form 1120S 



7.600 

73.384 

383 
383 



97.334 

1.409.552 

6.863 
6.863 



1.214 



CI 
CI 



Number of returns 

Net income 

Number ot returns 
Amount 

Deficit 

Income subject to corporation tax 

Income tax 



Returns of Domestic International Sales Corporations. Form 1I20^0ISC 
Number of returns 

Net income 

Number of returns 

Amount 
Deficit 

Statutory special deductions, total 
Net opeiating loss deduction 
Dividends received deduction 

Tax deferred income and income taxable to stockholders 
Number of returns 
Amount 



7.196 

5.765 
81.152 

4.525 



20.952 

11.287 
257.554 

104.426 
CI 
CI 



108.071 

1.527.112 

5.000 
5.000 

512 
450 



51.498 

29.369 
572.474 

272.016 
C) 
C) 



6.854 

168.169 

1.304 
1.304 



C) 
C) 



12.996 
87.681 



C) 
C) 



C) 
C) 



4.407 



2.304 
120.987 



4.729 
49.959 



29.443 

450.442 

936 
936 

119 
118 



6.628 
106.857 



11.954 

117.701 

219 
219 



C) 
(•) 



5.098 
56.308 
19.115 



15.013 

292.597 

1.923 
1.923 



5.718 



2.711 
82.497 

70.655 



31.808 

410.522 

376 
376 



C) 
C) 



12.914 



7.896 
155.866 

56.632 



CI 
C) 



13 

5.971 

1 



13 

5.971 



14 

2.360 

45 



14 
2.360 



(66) 



11.602 
35.861 



CI 
C) 



C) 
C) 



2.425 



539 
4.470 



C) 
C) 



(•} Estimate is not shown separately because of the small number of sample returns on which rt was based However, the data are included in Itie appropriate totals 

'Includes net operating loss deduction and Western Hemisphere Trade Corporation deduction which are shown separately under "Returns With Net Income Othei Than Forms 1I20S and 1120 DISC " 

^he following amounts were reported on returns without net income by 20 lile insurance companies and banks with life insurance departments taxable under special provisions of the Internal Revenue Code income subject to normal tax surtax and 

alternative tax $697,000 total income lax. $261 000. investment credit. $59,000 
'Includes income tax reported or returns of a lew mutual savings banks, legulaled investment companies or real estate investment trusts not eligible for alternative tax but with capital gams taxed at 25 percent under special provisions of the Internal 

Revenue Code Such capital gains were not available from the return form and therefore weie not included in income subject to normal tax. surtax and alternative tax 
NOTE Detail may not add to totals because of rounding See text for "Explanation of Terms' and "Description of the Sample and Limitations of the Data " 



90 



Corporation Returns/1972 



Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 10.— Income Subject to Tax: Number of Returns, Net Long-Term Capital Gain, Net Income, Income Subject to Tax, Income Tax, Foreign Tax, 
Investment, and Work Incentive Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of Deficit 



(All figures are estimates based on samples money amounts are in thousands ol dollars 













Income subject to nor- 














Net 


Lons-term 




mal tai, surtax, and 




Income tax 






number ol 


long term 


capital 




alternative tai 










Income and tai status and size ol 


returns 

other 

than Forms 

11 20$ and 


capital 
tain 


lain 
from 


Net income 




Income 




Noniial 

tax. 
surtax, 


Tai Irom recomputing 


income taxed at normal tai and 


reduced 


certain 


or 




taxed 




prior year invest 


surtai rates or size ot deficit 


by net 

shorlterm 

capital 

loss 


binding 

contracts and 

install 

ment sales 


deficit 


Total 


at 
normal 
tax and 
surtai 
rates 


Total 


ment credit 




1120 DISC 




and 
atterna 
live tai 


Number ol 
returns 


Amount 




(1) 


(2) 


(31 


(4) 


(5) 


(6) 


(7) 


(1) 


(S) 


(10) 


Total 


1.522.027 


8.746.237 


277.154 


92.320.180 


95.057.317 


90.107.544 


42.888.399 


42.464.889 


47.706 


107.653 


Returns with net income, total 


959.230 


8.176.129 


276.812 


107.034.737 


95.056.620 


90.106.847 


42.856.692 


42.464.628 


42.076 


99.943 


With normal tai. surtax, and alternative tax. total 


830.280 


5.604.957 


276.643 


100.380.768 


95.056.620 


90.106.847 


42.846.442 


42.464.628 


41.091 


98,355 


With income taxed at normal tax and surtax rates. 






















total 


828.894 


4.910.417 


246.470 


99.645.857 


94.362.623 


90.106.847 


42.633.406 


42.257.883 


40.957 


97.225 


Under $5,000 


310.048 


157.791 


4.176 


794.438 


575.326 


493.541 


121.899 


119.915 


4.517 


1.470 


$5,000 under $10,000 


124.442 


137.127 


7.604 


1.019.854 


902.382 


840.748 


209.319 


208.150 


3.178 


719 


$10,000 under $15,000 


77.349 


113.706 


4.548 


1.061.790 


976.671 


916.674 


230.182 


228.956 


2.888 


683 


$15,000 under $20,000 


58.795 


121.704 


5.923 


1.149 965 


1.058.320 


992.320 


257.644 


256.182 


2.822 


847 


$20,000 under $25,000 


56.163 


115.162 


4.941 


1.367.272 


1.296.442 


1.243.266 


314.406 


312.677 


3.548 


1.002 


$25,000 


13.616 


41.379 


3.150 


392.176 


365.689 


340.643 


88.979 


88.482 


958 


217 


$26,000 under $30,000 


24.806 


61.881 


1.669 


753.191 


712.414 


678.391 


192.524 


191.369 


1.670 


876 


$30,000 under $35,000 


20.538 


56.661 


1.251 


714.142 


683.431 


652.891 


206.038 


205.437 


1,308 


383 


$35,000 under $10 000 


15.510 


52.154 


697 


634.307 


601.574 


573.061 


195.768 


195.073 


1.448 


414 


$40,000 under $45,000 


12.475 


43.988 


3.618 


579.438 


553.193 


522.804 


191.283 


190.671 


849 


425 


$45,000 under $50,000 


9.579 


26.614 


4.212 


499.575 


470.335 


450.112 


168.791 


168.016 


798 


580 


$50,000 under $60,000 


15.575 


54.563 


5.130 


930.386 


890.110 


843.633 


334.857 


333.689 


1.153 


444 


$60,000 under $70,000 


11.451 


63.595 


527 


839.196 


780.820 


736.398 


305.424 


303.316 


1.337 


1.193 


$70,000 under $80,000 


9.036 


32.667 


2.587 


727.181 


696.163 


672.574 


281.628 


280.297 


871 


729 


$80,000 under $90,000 


6.866 


31.719 


573 


641.499 


607.765 


579.370 


249.350 


248.352 


834 


403 


$90,000 under $100,000 


5.637 


34.754 


1.991 


585.590 


562.800 


531.822 


235.303 


233.870 


799 


720 


$100,000 under $150,000 


17.987 


103.795 


4.846 


2.383.660 


2.277.958 


2.192.545 


984.947 


979763 


2.492 


1.407 


$150,000 under $200,000 


9.122 


61.453 


4.562 


1.708.735 


1.625.882 


1.571.590 


724.140 


720.229 


1.579 


879 


$200,000 under $250.000 


5.944 


50.150 


2.099 


1.422.341 


1.364.021 


1.317.382 


618.171 


613.503 


972 


892 


$250,000 under $500,000 


11.839 


213.859 


5.804 


4.485.964 


4.304.850 


4.120.556 


1.983.037 


1.968.678 


2.388 


3.235 


$500,000 under $1,000,000 


5.841 


282.763 


16.543 


4.592.720 


4.324.152 


4.066.896 


2.011.382 


1.996.147 


1.509 


3.176 


$1,000,000 under $5,000,000 


4.723 


579.575 


19.571 


10.568.469 


9.953.943 


9.451.418 


4.697.124 


4.660.167 


1.926 


10.620 


$5,000,000 under $10.000 000 


669 


384.492 


8.742 


5.333.635 


5.025.090 


4.653.776 


2.358.729 


2.341.031 


415 


4.708 


$10,000,000 under $25,000,000 


489 


774.795 


48.168 


8.776.546 


8.264.947 


7.490.161 


3.877.667 


3.822.477 


366 


12.439 


S25.000.000 under $50,000,000 


190 


355.929 


17.995 


7.296.893 


7.016.393 


6.660.464 


3.326.711 


3.301.749 


150 


8.825 


$50 000 000 under $100,000,000 


116 


601.417 


17.592 


9.065.800 


8.798.974 


8.197.557 


4.145.799 


4.113.645 


104 


12.212 


$100,000,000 or more 


77 


356.724 


47.951 


31.321.094 


29.672.978 


29.316.254 


14.322.304 


14.176.042 


68 


27.727 


Without income taxed at normal tax and surtax rates. 






















t)ut with alternative tax on long term capital gam' 


1.385 


694.540 


30.173 


734911 


693.997 


- 


213.036 


206.745 


133 


1.130 


Without normal tax. surtax, and alternative tax. total 


128.920 


2.571.172 


(•) 


6.653.969 






10.250 




984 


1.588 


With additional tax for tax preferences 


380 


185.814 


_ 


473.189 


_ 


_ 


8.787 


_ 


28 


125 


With only tax from lecomputing prior year investment 






















credit 


955 


31.132 


— 


174.096 


— 


— 


1.463 


— 


955 


1.463 


Nontaxable 


127.583 


2.354.226 


(•) 


6.006.684 


- 


- 


- 


- 


- 


- 


Returns without net income, total 


562.797 


570.108 


CI 


-14.714.557 


697 


697 


31.707 


261 


5.629 


7.710 


With normal tax. surtax, and alternative tax 


20 


2.079 


_ 


-11.127 


697 


697 


261 


261 


CI 


C) 


Without normal tax. surtax, and alternative lax 






















With additional tax for tax preferences 


411 


57.718 


(•) 


-362.660 


— 


— 


24.637 


_ 


90 


901 


With only tax from recomputing prior year investment 






















credit 


5.538 


69.749 


CI 


-1.801.659 








6.809 





5.538 


6.809 


Nontaxable 


556.840 


440.562 


CI 


-12.539.111 


^ 


^ 




^ 






Size of deficit 




Under $5,000 


342.040 


75.300 


— 


-397.137 


79 


79 


456 


21 


1.731 


376 


$5,000 under $15,000 


112.771 


33.019 


C) 


-935.327 


48 


48 


606 


11 


1.053 


409 


$15,000 under $25,000 


36.246 


27.332 


— 


-680.040 


C) 


!•) 


316 


CI 


509 


242 


$25,000 under $50,000 


35.029 


46.703 


_ 


-1.210.624 


C) 


C) 


1.038 


CI 


677 


570 


$50,000 under $100,000 


18.542 


36.506 


C) 


-1.292.962 


C) 


C) 


1.029 


CI 


645 


490 


$100,000 under $500,000 


14.929 


118.943 


CI 


-2.996.895 


C) 


C) 


3.376 


CI 


672 


1.404 


$500000 under $1000.000 


1.816 


45.939 




-1.246.835 


!•) 


C) 


1.895 


CI 


132 


590 


$1,000,000 under $10,000,000 


1.328 


135.498 


C) 


-3.103.965 


CI 


CI 


13.378 


C) 


170 


2.418 


$10,000,000 or more 


106 


50.868 


C) 

1 


-2.850.772 


- 


- 


9.613 


- 


38 


1.211 



Foofnole at end of table Sec teirt tor "Eiplanation of Terms" and "Description of tfie Sample and Limitations of the Data " 



Corporation Returns/1972 91 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 10.— Income Subject to Tax: Number of Returns, Net Long Term Capital Gain. Net Income, Income Subject to Tax, Income Tax, Foreign Tax, 
Investment, and Work Incentive Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of Deficit— Continued 

lAII figures are estimates based on samples — money amounts are in thousands o1 dollars! 



Income and tax status and size of 
income taied at normal tax and 
surtax rates or si^e of deficit 



Income tax— Continued 



Additional tax tor 
tax preferences 



Number of 
returns 



foreign tax credit 



Number of 
returns 



Investment credit 



Number of 
returns 



Worh incentive credit 



Number of 
returns 



Income tax after - 



Foreign tax. investment and 
work incentne credits 



Number of 
returns 



IIS) 



(19) 



Returns with net income, total 

With normal tax. suitax. and alternative tax. total 
With income taxed at noimal tax and surtax rates, 
total 
Under SS.OOO 
SS.OOO under SIO.OOO 
StO.OOO undei SIS.OOO 
$15,000 under S20.000 

S20.000 under J25.000 

$25,000 

$26,000 undei $30,000 
$30,000 undei $35,000 
$35,000 undei $40,000 
$40,000 under $45,000 
$45,000 undei $50,000 

$50,000 under $60,000 

$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 

$90,000 under $100,000 

$100,000 undei $150,000 
$150,000 undei $200,000 
$200,000 undei $250,000 
$250,000 undei $500,000 
$500,000 undei $1,000,000 

$1,000,000 under $5,000,000 
$5,000,000 under $10,000,000 
$10,000,000 undei $25.000000 
$25,000,000 ondei $50,000,000 
$50,000,000 undei $100 000 000 
$100,000000 01 moie 
Without income taxed at noimai tax and surtax lates 
Ijut with alternative tax on long term capital gam' 

Without noimal tax, surtax, and alternative tax. total 
With additional tax foi tax pieleiences 
With only tax from recomputing prioi year investment 

ciedit 

Nontaxable 

(Returns without net income, total 



With normal tax. surtax, and alternative fax 
Without noimai tax. surtax and alteinative fax 

With additional tax foi tax piefeiences 

With only tax from recomputing prior year investment 
ciedit 

Nontaxable 

Size of deficit 
Under $5,000 
$5,000 under $15,000 
$15,000 undei $25 000 
$25,000 undei $50000 
$50,000 under $100,000 

$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 under $10,000,000 
$10000 000 01 moic 



5,061 
4.680 

4.484 
120 
193 
111 
159 
83 
26 

51 

72 
60 
82 
147 

311 
231 
205 
184 
150 

585 
328 
236 
519 
280 

255 
22 
32 
9 
10 
12 



292121 
283.459 

278,298 
514 
450 
543 
615 
727 
280 

279 
218 
281 
187 
195 

724 
915 
602 
595 
713 

3,777 
3,032 
3,776 
11,124 
12,059 

26.337 
12.990 
42.751 
16.137 
19.942 
118.535 

5.161 

8662 
8.662 



60 


59 


49 


186 


19 


72 


57 


459 


51 


537 


98 


1.963 


23 


1.266 


4? 


10 792 


9 


8402 



6.411 


6.315.725 


6.411 


6.315.725 


6 352 


6.308.045 


753 


1.703 


446 


155 


217 


190 


318 


574 


235 


507 


82 


555 


91 


217 


145 


321 


83 


24 


86 


466 


44 


284 


53 


237 


120 


3.749 


82 


573 


37 


929 


70 


536 


209 


2.223 


166 


3.535 


134 


2.357 


505 


12.339 


526 


23.536 


985 


141.978 


325 


165.553 


330 


383.147 


135 


432.622 


96 


665.589 


70 


4.464.146 



474.649 
474.649 

474.182 
127.806 
64.670 
44.515 
36.728 
38.608 
9.911 

17,429 
14.756 
11.530 
9.329 
7.478 

12.014 
9.140 
7.659 
5.724 
4.969 

15.535 
8.287 
5.492 

11.008 
5.543 

4.534 
649 
477 
184 
113 
73 

466 



(•) 
CI 



3.024.549 
3.024.549 

3,005,476 
13,680 
25.341 
28.037 
27.606 
34.410 
11.066 

21,058 
21.843 
19,223 
17.010 
15,131 

25,304 
24.135 
20.668 
15.883 
15.716 

51.861 
38.488 
33.246 
91.872 
95.667 

272.027 
194.292 
336.448 
347.964 
377.631 
829.869 

19.073 



(•) 

(•) 

(•) 



1.425 
1.425 



1.895 
1.895 



(•) 
(•) 
(•) 
(•) 
fl 
{•) 



(•) 

(•) 
(•) 
(•) 

(•) 
(•) 
CI 
C) 
CI 



(20) 



771.482 


33.546.171 


765.512 


33.514.523 


764.175 


33.504.273 


762.800 


33.318.010 


262.066 


106.516 


116.373 


183.823 


73.594 


201.946 


56.873 


229.408 


54.389 


279.457 


13.186 


77.326 


24.195 


171,249 


20.093 


183,859 


15.172 


176,496 


12.248 


173.777 


9.415 


153.375 


15.360 


309.270 


11.366 


277.532 


9.029 


260.380 


6.862 


232.523 


5.628 


219.020 


17.983 


930.812 


9.113 


682.070 


5.934 


582.560 


11.832 


1.878.749 


5.834 


1.892.083 


4.709 


4.282.963 


666 


1.998.827 


489 


3.157.948 


189 


2.546.051 


114 


3.102.448 


77 


9.027.542 


1,375 


, 186.263 


1.336 


10.250 


380 


8.787 



5.969 


31.648 


20 


202 


411 


24.637 


5.538 


6.809 


1.797 

1.103 

527 

734 

680 


456 

606 

316 

1.038 

1.029 


747 

147 

193 
39 


3.375 
1.894 

13.321 
9.613 



Footnote at end o1 table See text tot "txplanation o1 Terms" and "Description of the Sample and Limitations o1 the Data " 



^ Corporation Returns/1972 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 10.— Income Subject to Tax: Number of Returns, Net Long-Term Capital Gain, Net Income. Income Subject to Tax. Income Tax, Foreign Tax, 
Investment, and Work Incentive Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of Deficit— Continued 

[AM figures are estimates based on samples— money amounts are In ttiousands ol dollars! 





Income tax after — Continued 


Returns with regular tax 


Income and tai status and size of 


Forelin tax credit only 






Income 


Income tax 










taxed at 
normal 
tax and 
surtax 
rates 










Income laied at normal tai and 






Number ol 
returns 


Net Income 






Tax from 




surlai rates or size of deficit 


Number of 
returns 


Amount 


or 
deficit 


Total 


Normal 
tax and 


recomputini 
prior year 


Additional 
tax for tax 












surtax 


investment 
credit 


preferences 




(21) 


(22) 


(23) 


(24) 


(25) 


(261 


(27) 


(211 


(291 


Total 


837.338 


36,572,674 


793.240 


48.002, ;75 


45.016.106 


19.676.519 


19,540,188 


33.473 


102.858 


Returns with net income, total 


831.368 


36.540,967 


793.220 


48,013,902 


45.015.409 


19.676.258 


19.539.927 


33.473 


102.858 


With normal tai. surtax, and alternative tax, total 


830.032 
828.647 


36,530,717 
36.325,361 


793.220 
793,218 


48,013,902 
48,011,449 


45.015.409 
45.015.409 


'l9.676.258 
19.676.233 


19,539.927 
19,539,902 


33.473 
33.473 


102.858 


With income taxed at normal tax and surtax rates, total 


102.858 


Undci $5,000 


310.000 
124.401 


120.196 
209.164 


308.897 
123,449 


700,294 
944,747 


491,099 
834,072 


96.355 
189.048 


94,891 
188,218 


1.303 
597 


161 


J5.000 under SIO.OOO 


233 


SIO.OOO under SIb.OOO 


77.322 


229.992 


76.442 


977,934 


905,779 


209.244 


208,464 


642 


138 


J15.000 under $20,000 


58,773 


257.070 


57.555 


1,047.863 


971.229 


231,896 


230,863 


664 


369 


$20,000 undei $25,000 


56,158 


313.899 


54.670 


1.267.874 


1,210.246 


290.162 


288,687 


960 


515 


$25,000 


13.616 


88.424 


12.829 


339.440 


320.951 


76,512 


76,295 


169 


48 


$26,000 under $30,000 


24,800 


192.307 


23.057 


661.812 


630.157 


169,223 


168,406 


?40 


77 


$30 000 undei $35,000 


20,538 


205.717 


18.625 


617.522 


591.448 


178.770 


178,371 


293 


106 


$35,000 under $40,000 


15,510 


195.744 


13.549 


525,855 


500.746 


163,676 


163,298 


222 


156 


$40,000 under $45,000 


12,460 


190.817 


10.928 


476.397 


457.828 


159.612 


159,192 


345 


75 


$45 000 undei $50 000 


9,579 

15,571 
11,441 


168.507 

334.620 
301.675 


8.455 

13.703 
9.560 


415.597 

764.902 
646.597 


397.363 

742.235 
614,884 


144.068 

282.666 
243.232 


143.625 

282,090 
242.488 


356 

346 
554 


87 


$50,000 under $60,000 


230 


$60,000 under $70,000 


190 


$70,000 undei $80,000 


9,029 


281.055 


7.588 


587.785 


565,222 


231.068 


230.277 


453 


338 


$80 000 undei $90,000 


6,862 


248.421 


5.841 


516.920 


493.007 


205.305 


204.665 


254 


386 


$90,000 under $100,000 


3,628 
17,984 


234.767 
982.724 


4.662 
14 801 


453.361 
1.868.943 


440.045 
1.802.232 


187.123 
789.272 


186.234 
785.700 


359 
1,002 


530 


$100,000 under $150,000 


2.570 


$150,000 under $200,000 


9,114 


720.605 


7.322 


1.300.674 


1.259.984 


567.810 


565.262 


621 


1.927 


$200,000 under $250,000 


5,935 


615.814 


4.663 


1.064.826 


1.031.306 


472.068 


469.772 


623 


1.673 


$250,000 under $500,000 


11,834 


1.970.698 


8.987 


3.218.619 


3.120.794 


1.457,960 


1.449.981 


1,545 


6.434 


$500,000 under $1,000,000 


5.834 


1.987,846 


4.218 


3.031.535 


2.919.321 


1,386,007 


1, 3/8,233 


1,990 


5.784 


$1,000,000 under $5,000,000 


4.710 


4,555.146 


2.848 


5.755.017 


5.486.942 


2,633.264 


2,618,280 


3,797 


11.187 


$5,000,000 under $10,000,000 


666 


2,193.176 


300 


2.152.102 


2.031.316 


976,600 


973,415 


1,532 


1.653 


$10,000,000 under $25,000,000 


489 


3.494.520 


163 


2.648.439 


2.447.079 


1,177.240 


1,173,702 


1,475 


CI 


$25,000,000 undei $50,000,000 


189 


2.894.089 


46 


1.646.987 


1.581.525 


761.903 


758,858 


3.045 


— 


$50,000,000 under $100,000,000 


114 


3.480.210 


25 


1.815.016 


1.783.690 


858.686 


856,022 


1.405 


CI 


$100,000,000 01 more 


77 


9.858,158 


24 


12.564.391 


11.384.909 


5,537,463 


5,464,613 


8.181 


64.669 


Without income taxed at normal tax and surtax rates but with 




















alternative tax on long term capital gain' 


1,384 


205.356 


!•) 


C) 


- 


C) 


CI 


- 


- 


Without normal tax. surtax, and alternative tax, total 


1,336 


10.250 












_ 


_ 


With additional tax tor tax preferences 


380 


8.787 














— 


— 





With only tax from recomputing piior year investment credit 


955 


1.463 














— 


— 


_ 


Nontaxable 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Returns without net income, total 


5,969 


31,707 


20 


-11.127 


697 


261 


261 


CI 


— 


With normal tax, surtax, and alternative tax 


20 


261 


20 


-11.127 


697 


261 


261 


C) 


— 


Without normal tax, surtax, and alternative tax 




















With additional tax for tax preferences 


411 


24,637 


_ 


_ 


_- 


— 


— 


— 


_ 


With only lax from recomputing prior year investment credit 


5.538 


6.809 


— 


— 


— 


— 


— 


— 


— 


Nontaxable 


— 


— 


— 


— 


— 


— 


— 


— 


- 


Size of deficit 




















Under $5,000 


1,797 


456 


7 


-7 


79 


21 


21 





_ 


$5,000 under $15,000 , 


1,103 


606 


4 


-38 


48 


11 


n 


— 


— 


$15,000 under $25,000 


527 


316 


(•) 


C) 


CI 


C) 


C) 


— 


— 


$25,000 under $50,000 


734 


1.038 


(•) 


C) 


CI 


C) 


C) 


— 


_ 


$50,000 under $100,000 


680 


1.029 


(•) 


C) 


C) 


CI 


C) 


- 


- 


$100,000 under $500,000 


747 


3.376 


CI 


C) 


C) 


C) 


CI 


_ 


_ 


$500,000 under $1,000,000 


147 


1.895 


CI 


CI 


C) 


C) 


C) 


— 


— 


$1,000,000 under $10,000,000 


193 


13.378 


CI 


C) 


CI 


CI 


C) 


C) 


_ 


$10 000,000 or more 


39 


9.613 














- 



footnote at end of table See text tot "Explanation of Terms" and "Description of the Sample and limitations of the Data " 



Corporation Returns/1972 93 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 10.— income Subject to Tax: Number of Returns, Net Long-Term Capital Gain, Net Income, Income Subject to Tax, Income Tax, Foreign Tax, 
Investment, and Work Incentive Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of Oeficit— Continued 

[All figures are estimates based on samples -money amounts are in thousands ot dollars! 





Returns with regular tax— Continued 


Returns with alternative tax 




Foreign 
tax 

credit 


credit 


Work 

incentive 

credit 


Income 

lax 

atter 

foreign 

tax. 

investment. 

and work 

incentive 

credits 


Number of 
returns 


Net income 
or 

deficit 


Income subject to normal tax. 
surtax, and alternative tax 


Income and tai sutus and size ot 
income taxed at normal tai and 
lurlai rales or sue o1 deficit 


Net long term capital 
gain taxed at alter- 
native rates 


Income 
tiled 

at 
normal 
tax and 
surtax 
rates 




Total 


Amount 
uied 
at 25 

percent 
rate 




(301 


131) 


(32) 


(33) 


(34) 


(35) 


(3S) 


137) 


138) 


Total 

Returns with net income, total 

With normal tax. surtax, and alternative tax. total 

With income taxed at normal tax and surtax rates, total 
Under $5,000 
J5.000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 
$20,000 under $25,000 
$25,000 

$26,000 under $30 000 


3,164,434 

3,164,434 

3,164,434 
3,164,434 
70 
127 
163 
333 
326 
(•) 

120 
172 

(•) 

410 

(•) 

(•) 

273 
502 

(•) 

!•) 

1,382 
1,359 
1,291 
8.150 
12.507 

64.807 
45.590 
71.032 
89.342 
179.305 
2.685.768 


1.204.840 

1.204.781 

1.204,781 
1,204.781 
11.914 
23.908 
25.735 
25.784 
31.709 
9.632 

18.704 
19.170 
15.745 
13.387 
11.924 

21.248 
18.329 
16.681 
12.633 
12.521 

40.000 
28.486 
23.225 
61.693 
58.351 

128.787 
60.026 
68.402 
59.542 
39.975 

347.270 

59 
59 

(•) 
I') 
!•) 


719 

719 

719 
719 

46 
61 

64 

17 
30 
5 
14 
92 


15.306.526 

15.306.324 
15.306.324 
15.306.299 
84.371 
165.013 
183.337 
205.723 
258.095 
66.845 

150.399 
159.413 
147,892 
145,785 
132,106 

261,230 
224,623 
213,878 
191,885 
174,150 

747,844 

537,918 

447,545 

1,388,071 

1.315,088 

2.439.606 
870.967 

1.037.776 
613.014 
639.392 

2.504.333 

1-1 

202 
202 

21 
11 

!•) 

1*1 

1*) 

(•) 
(■) 
(•) 


37.059 

37.059 

37.059 

35.675 

1.151 

993 

906 

1.240 

1.492 

786 

1.749 
1.912 
1.961 
1.547 
1.124 

1.871 
1.890 
1.448 
1.025 
975 

3.186 
1.800 
1.280 
2.851 
1.622 

1.875 
369 
326 
144 
91 
53 

1.383 

z 


52.366.866 

52.366.866 

52.366.866 
51.634.408 
94.144 
75.107 
83.856 
102.102 
99.398 
52.736 

91.379 
96.620 
108.452 
103.041 
83.978 

165.484 
192,599 
139,396 
124,579 
132,229 

514,717 

408,061 

357,515 

1,267,345 

1,561 185 

4.813,452 
3,181.533 
6.128.107 
5.649.906 
7.250.784 
18756.703 

732.458 


4.949.773 

4.949.773 

4.949.773 
4.255.776 
81.785 
61.634 
59.997 
66.000 
53.176 
25.046 

34.023 
30.540 
28.513 
30.389 
20.223 

46.477 
44.422 
23.589 
28.395 
30.978 

85.413 
54.292 
46.639 
184.294 
257.256 

502.525 
371,314 
774,786 
355.929 
601.417 
356.724 

693.997 


266,926 

266,926 

266,926 
236.793 
4.128 
5.621 
4.359 
5.528 
2.672 
3.135 

1.624 

827 

694 

3.477 

4.212 

4.488 
527 

2.397 
573 

1.991 

4.845 
4.559 
2.099 
5.796 
16.493 

19.313 
8.230 
47.405 
17.967 
17.592 
46.241 

30.133 


45.091,438 

45,091,438 

45,091,438 
45,091.438 
2.442 
6.676 
10.895 
21.091 
33.020 
19.692 

48 234 


$30,000 under $35 000 


61443 


$35,000 under $40,000 
$40,000 under $45,000 
$45,000 under $50,000 

$50,000 under $60,000 


72.315 
64.976 
52.749 

101 398 


$60,000 under $70,000 

$70,000 under $80 000 
$80,000 under $90,000 
$90,000 under $100,000 

$100,000 under $150 000 


121.514 
107.352 
86.363 
91.777 

390 313 


$150,000 under $200,000 


311606 


$200,000 under $250,000 

$250 000 under $500 000 


286.076 
999 762 


$500 000 under $1000 000 


1 147 575 


$1 000 000 under $5 000 000 


3 964 476 


$5,000,000 under $10,000,000 


- 2.622 460 


$10,000,000 under $25000,000 

$25,000,000 under $50,000,000 

$50,000,000 under $100,000,000 
$100,000,000 or more 
Without income taxed at normal tax and surtax rates, but 
With alternative tax on longterm capital gam' 

Without normal tax, surtax, and alternative tax, total 
With additional tax tor tax prelerences 
With only tax from recomputing prior year investment credit 
Nontaxable 

Returns without net income, total 

With normal tax, surtax, and alternative tax 
Without normal tax, surtax, and alternative tax 

With additional tax tor tax prelerences 

With only tax from recomputing piioi year investment credit 


5.043.082 
5.078.939 
6.413.867 
17.931.345 


Sue ot delicit 
Under $5 000 




$5,000 under $15,000 




$15,000 under $25 000 




$25,000 under $50 000 




$50,000 under $100,000 




$100,000 under $500 000 




$500 000 under tl 000 000 




$1,000,000 under $10,000,000 




$10,000,000 or more 


- 



Footnote at end ot table See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data 



94 Corporation Returns/1972 

Active Corporation Returns Other Than Forms 1120S and 1120-OISC 

Table 10.— Income Subject to Tax: Number of Returns, Net Long-Term Capital Gain, Net Income, Income Subject to Tax, income Tax, Foreign Tax, 
Investment, and Work Incentive Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of Deficit— Continued 





lAII ligurfls are estimates based on samples money amounts are in thousands ot dollars 1 


















Returns witli atternative tax - 


Continued 










Income tai 








Income tax 


Longteim 


















capital 


Income anil Ui status and size of 
















after 


gam tiom 


income taied at normal tai and 




Normal tax. 

surtax, and 

atternative 

tax 


Tax from 




Foreign 


Investment 
credit 


Work 


foreign tax. 


corlam 


sunai rates or size ot deficit 




recomputing 


Additional 


tax 


incentive 


investment. 


binding 




Total 


prior year 


tax tor tax 


credit 


cradrl 


and worh 


contracts 






investment 


preferences 








incentive 


and 






credit 










credits 


installment 




















sales 




(39) 


(40) 


(41) 


(421 


(431 


(44) 


(451 


(461 


(471 


lolal 


23.170.184 


22.924.701 


64.882 


180.601 


3,151,291 


1.819.768 


1.176 


18.197.949 


274.437 


Returns with net income, total 


23,170.184 


22.924.701 


64.882 


180,601 


3.151,291 


1.819.768 


1.176 


18.197.949 


274.437 


With normal tai. suitai. and alternative tax, total 


23.170.184 


22.924.701 


64.882 


180,601 


3,151,291 


1.819.768 


1.176 


18.197,949 


274.437 


With income taxed at normal tax and surtax lates total 


22,957.173 


22.n7.981 


63.752 


175.440 


3.143.611 


1.800.695 


1.156 


18,011.711 


244.264 


Undei 55,000 


25.544 


25.024 


167 


353 


CI 


1.766 


_ 


22.145 


4.158 


$5,000 undei 510.000 


20.271 


19.932 


122 


217 


(•) 


1.433 


CI 


18.810 


CI 


510,000 undei 515,000 


20.938 


20.492 


41 


405 


(•) 


2.302 




18.609 


4.373 


$15,000 undei 520,000 


25.748 


25.319 


183 


246 


(•) 


1.822 


CI 


23,685 


5.555 


520,000 undei $25,000 


24.244 


23.990 


42 


212 


(•) 


2.701 


(•) 


21,362 


4.514 


$25,000 


12.467 


12.187 


48 


232 


(•) 


1.434 


C) 


10,481 


CI 


$26,000 undei 530,000 


23.301 


22.963 


136 


202 


I') 


2.354 




20.850 


1.624 


530,000 undei 535,000 


27.268 


27.066 


90 


112 


(•) 


2.673 


_ 


24.446 


827 


$35,000 undei 540,000 


32.092 


31,775 


192 


125 


(•) 


3.478 


^ 


28.604 


697 


$40,000 undei $45,000 


31,671 


31,479 


80 


112 


(•) 


3.623 


_ 


27.992 


3.618 


$45,000 under $50,000 


24.723 


24.391 


224 


108 


CI 


3.207 


- 


21.269 


4.212 


$50,000 undei $60,000 


52.191 


51.599 


98 


494 


CI 


4.056 


C) 


48.040 


4.496 


$60,000 undei $70,000 


62.192 


60.828 


639 


725 


3.476 


5,806 


CI 


52,909 


527 


$70,000 undei $80,000 


50.560 


50.020 


276 


264 


C) 


3,987 




46,502 


2.587 


$80,000 undei $90,000 


44.045 


43.687 


149 


209 


C) 


3,250 


C) 


40.638 


573 


$90,000 undei $100,000 


48.180 


47.636 


361 


183 


(*) 


3.195 


C) 


44.870 


1.991 


$100,000 undei $150,000 


195.675 


194.063 


405 


1.207 


841 


11.861 


C) 


182.968 


4.845 


$150,000 undei $200,000 


156.330 


154.967 


258 


1.105 


2.176 


10.002 


CI 


144.152 


4.562 


$200,000 undei $250,000 


146.103 


143.731 


269 


2.103 


1.066 


10.021 


C) 


135,015 


2.099 


$250 000 undei $500,000 


525.077 


518.697 


1.690 


4.690 


4.189 


30.179 


31 


490,678 


5,804 


$500,000 undei $1,000,000 


625.375 


617.914 


1.186 


6.275 


11.029 


37.316 


35 


576.995 


16,543 


$1,000,000 undei 55,000.000 


2.063.860 


2.041.887 


6,823 


15,150 


77.171 


143,240 


92 


1.843.357 


19,571 


55.000,000 undei 510,000,000 


1.382.129 


1.367.616 


3,176 


11.337 


119.963 


134,266 


40 


1,127.860 


8,742 


510,000,000 undei 525,000,000 


2.700.427 


2.648.775 


10,964 


40.688 


312.115 


268,046 


94 


2.120.172 


48,168 


$25,000 000 undei 550 000 000 


2,564.808 


2.542.891 


5,780 


16,137 


343.280 


288,422 


69 


1.933.037 


17.995 


$50,000,000 undei 5100,000,000 


3.287.113 


3.257.623 


10.807 


18,683 


486.284 


337,656 


117 


2.463.056 


17,592 


5100,000,000 01 moie 


8.784.841 


8.711.429 


19.546 


53,866 


1.778.378 


482,599 


655 


6.523.209 


47.951 


Without income taxed at noimal tax and surtax tales, but with alternative 




















tax on long-teim capital gaini 


213.011 


206.720 


1.130 


5,161 


7.680 


19.073 


CI 


186.238 


30,173 


Without noimal tax, surtax, and alleinative tax, total 




















With additional tax foi tax pieleiences 








_ 


_ 


_ 


_ 


_ 


_ 





With only tax fiom lecomputing prioi year investment credit 






















Nontaxable 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Returns without net income, total 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


— 


With noimal lax, surtax, and alternative tax 











_ 


_ 


_ 


_ 


_ 


_ 


Without noimal tax, surtax, and alteinative tax 




















With additional tax ioi lax pieleiences 


_ 


_ 


_ 


_ 


_ 


_ 


_ 





_ 


Wilh only tax liom recomputing pnoi yeai investment credit 


_ 


_ 


_ 


_ 


_ 


_ 





— 


_ 


Nontaxable 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Size ot deficit 




















Undei 55,000 


_ 





_ 


_ 


_ 


_ 


— 


_ 


— 


$5,000 undei $15,000 











_ 


„ 


_ 


_ 


_ 


_ 


$15,000 undci $25,000 





_ 


_ 





_ 


_ 


_ 


— 


— 


$25,000 undei $50,000 


— 


_ 


— 


— 


— 


— 


— 


— 


— 


$50,000 undci $100,000 


- 


- 


- 


- 


- 


- 


- 


- 


- 


$100,000 undei 5500,000 


_ 





_ 


_ 


_ 


_ 


_ 


_ 


_ 


$500,000 undei 51,000 000 


_ 


— 


— 


— 


— 


— 


— 


— 


— 


$1,000,000 undci $10,000,000 


_ 


_ 


_ 


_ 


— 


— 


— 


— 


— 


$10,000,000 01 moie 


- 


- 


- 


- 


- 


- 


- 


- 


- 



(*) Estimate IS not shown separately because of the small number of sample returns on which if was based However, the data are included in the appropriafe totals 

'Includes returns with income faxed at alternative rates, and a few returns of mutual savings banks, regulated investment companies or real estate investment trusts not eligible tor alternative tax. but with capital gains faxed at alternative rates 
under special provisions of the Infernal Revenue Code 
NOTE Detail may not add to totals because of rounding See text for "Explanation of Terms" and "Description of tlie Sample and limitations of the Data " 



Corporation Returns/1972 95 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 11.— Number of Returns, Selected Receipts, Net Income, Tax Computation Items, Income Tax, and Selected Tax Preference and Investment 
Credit Items, for Returns With and Without Estimated Tax Payments, by Size of Tax After Foreign Tax, Investment, and Work Incentive Credits 

I All figures are estimates based on samples money amounts are in thousands of dollars I 





Number of 




Net 

Ions term 


Dividends 


Intragroup dividends 
qualifying for the — 




Statutory special deductions 


Type ot return, stie ot riorrrral tax. 


returns 




capttal 




Iransi 










surtai. and alternative tai after 


other than 


Total 


sain 


from 

domestic 

corporations 


100 percent 
deduction 

(foreign and 
domestic) 


tional 
deduction 
under 
section 
ISMtbl 


Net income 




Net 
operating 

loss 
deduction 




foreign tax. investment, and worli 
Incentive credits 


Forms II20S 
and 


receipts 


reduced 

b) net 

short term 

capital loss 


or deftcrt 


Total 


Orvidends 
received 
deduction 




(11 


(21 


(31 


(41 


(i) 


(61 


(71 


(81 


(91 


(101 


Total Active Corporation Retuirs Other Than forms 1120S 






















and 1120 DISC 






















Total 


1,522.027 
959.230 


2,071,128,829 
1.810,569,394 


8.746,237 
8,176,129 


6,490.234 
6.302,083 


566.582 
559,067 


117,977 
116,519 


92.320.180 
107.034.737 


8.481.001 
8.362,338 


4,169,046 
4,169,046 


3,962,929 


Returns with net income, total 


3,846429 


With normal tax. surtax, anil alternative tax before 






















credits, total' 


830,280 


1,718,015,044 


5.604,957 


4.795.463 


497906 


104,931 


100.380,768 


5.278.772 


1,348.456 


3.583.453 


With normal tax, surtax, and alternative tax after 






















credits total 


763,980 
561,250 
50.860 
32,477 
20,070 
14,626 


1.653.732,777 
181,215,806 
43.471 369 
36,274,340 
28,320,863 
24,689,580 


5,504,283 
336,107 
74,624 
98,662 
60,599 
68,708 


4,328,087 
141,966 
34,563 
38,101 
26,249 
20,727 


497.381 
9.449 
(•) 
CI 
(•) 
(•) 


104.501 
5.136 
3,646 
1.718 

CI 

CI 


98,647,722 
4,925.077 
1,485,041 
1,336,069 
1,068.292 
981.653 


4.682,873 
443,315 
64,297 
69,763 
53,097 
55,908 


1.188.161 
328.952 
34.885 
37.951 
29,729 
34,926 


3.187.976 


Under J6,000 


112.272 


J6.000 under $10,000 


29.153 


$10 000 under SIS 000 


31.268 


$15,000 under $20,000 


21.991 


$20,000 under $25.000 


16.819 


$25,000 under $50,000 


34,971 


80,959,856 


210,863 


84,152 


2.864 


7 399 


3,425,711 


147839 


66.466 


68.356 


$50,000 under $75,000 


15.149 


60,488,481 


126,233 


237,477 


11,583 


6 479 


3,093,248 


248,303 


40,002 


201.771 


$75,000 under $100,000 


8.020 


36,961,587 


119.128 


62,914 


5,976 


3,419 


1.754.172 


88,964 


36,351 


51.973 


$100,000 under $250,000 


15,340 


127.742,967 


452.596 


175,896 


9,985 


18,266 


6.041.978 


270,512 


116.899 


137,567 


$250,000 under $500,000 


5,485 


93.672,300 


317,024 


191,877 


21,629 


16,962 


5.300,333 


272.906 


101.824 


151.934 


$500,000 under $1 000,000 


2,755 


86.372,620 


355.957 


287,588 


88,990 


6,310 


7,732,548 


338,455 


91.982 


240.552 


$1,000,000 undei $10000 000 


2.598 


342,865,316 


1,499,232 


1,437,832 


228,216 


31,722 


20,166.188 


1.386,919 


199.022 


1,130,941 


$10,000,000 under $50,000 000 


322 


259.132,739 


1,459,956 


580,822 


36,758 


1,049 


18,069 109 


507.256 


65.187 


379,035 


$50,000,000 under $100,000,000 


35 


74.510.150 


208,124 


184,632 


24.880 


1,029 


5,994,943 


101.024 


823 


76.627 


$100 000.000 or more 


17 


177,054,803 


116,470 


823,291 


50,647 


— 


17.273.360 


634.315 


3.162 


537.717 


Without normal tax surtax, and alternative tax after 






















credits 


66.299 


64,282,267 


100,674 


467,376 


(•) 


C) 


1.733.046 


595.899 


160.295 


395,477 


Without normal tax. surtax, and alternative tax betore 






















credits- 


128.920 


92,554,350 


2,571,172 


1,506,620 


61,161 


11,588 


6.653.969 


3.083,566 


2.820.590 


262.976 


Returns without net income 


562.797 


260,559.435 


570,108 


188,151 


7,515 


1,458 


-14.714,557 


118,663 


- 


116.500 


Returns With Additional Tax For Tax Preterences 






















Total 


5.472 
5.061 


238.867.438 
219,934,892 


2,217,483 
2,159,765 


2,109.676 
2.088,090 


171,545 
171,545 


CI 
C) 


10,841,579 
11.204,239 


2,559,583 
2,541,968 


600.603 
600.603 


1,765.993 


Returns with net income, total 


1,749.179 


With normal tax. surtax, and alternative tax belore 




credits 


4,680 


206 002,323 


1,973,951 


2,035,474 


171,427 


CI 


10.731,050 


2.069.253 


165.461 


1.711.606 


Without normal lax. surtax, and alternative tax belore 






















credits 


380 


13,932,569 


185,814 


52,616 


CI 


- 


473,189 


472,715 


435.142 


37.573 


Returns without net income 


411 


18.932.546 


57,718 


21,586 


- 


C) 


-362,660 


17,615 


- 


16.814 



Footnotes at end ol table See text for "Explanation ot Terms" and "Description of the Sample and Limitations of the Data " 



96 



Corporation Returns/1972 



Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 11.— Number of Returns, Selected Receipts. Net Income. Tax Computation Items, Income Tax, and Selected Tax Preference and Investment 
Credit Items, for Returns With and Without Estimated Tax Payments, by Size of Tax After Foreign Tax, Investment, and Work Incentive 

Credits— Continued 







All figures are estimates based on samples money amounts are In thousands of dollars] 












Number ot 

returns 

other than 

Forms H20S 

and 

1120 DISC 


Total 
receipts 


Net 

long-term 

capital 

gain 

reduced 

by net 

stiorl-term 

capital loss 


Dividends 
received 

from 

domestic 

corporations 


Intragroup dividends 
qualifying for ttie — 


Net Income 
or deficit 


Statutory special deductions 


Type ol return, siie of normal tai. 

surlai. and atternative tai after 

foreign tai. investment, anil work 

incentive credits 


too percent 
deduction 

(foreign and 
domestic) 


Transi 
tional 
deduction 
under 
section 
1564(b) 


Total 


Net 
operating 

loss 
deduction 


Dividends 
received 
deduction 




(1) 


12) 


(31 


14) 


(5) 


(61 


(7) 


(1) 


(9) 


(10) 


Returns With Estimated tan Payments 

Total 

Returns iwitti net income, total 

With normal tax. surtax, and altetnalive tax before 
credits, total' 
Witti normal tax. surtax, and alternative tax after 
ciedits total 


239.792 
225.903 

224.431 

217.921 
69.824 
25.782 
21.329 
14.670 
11.386 
29.359 
13.481 
7.266 

14.145 

5.144 

2.644 

2.520 

318 

34 

16 

6,513 

1.468 
13.889 

1.282.218 
733.296 

605.845 

546.059 

491.426 

25.078 

11.147 

5.399 

3.240 

5.612 

1.668 

753 

1,195 

341 

111 

78 

4 

CI 

CI 

59.785 

127.451 
548.921 


1.460.723.125 
1.400.547,084 

1,394,421.225 

1.368,772,998 
43,920,935 
24,214.182 
24.388.681 
21.249.597 
17,446,187 
66,876,888 
54,022,342 
32295,931 

111.384.561 
76.222.952 
78,738.262 

328.370.802 

256.879.916 
70.162.967 

162.598.795 

25.648,227 

6.125.859 
60.176.041 

610.405.704 
410.022.310 

323.593.819 

284,959,779 
137,294,871 
19,257,187 
1 1,885,659 
7,071,266 
7,243.393 
14,082,968 
6,466,139 
4,665,656 

16,358,406 
17,449,348 

7,634,358 
14,494.514 

2.252.823 

CI 

CI 

38.634.040 

86,428,491 
200,383,394 


4.532.572 
4.441.353 

4.331.959 

4.297.035 
55.837 
26.884 
35.019 
30.954 
30.936 
129.384 
77.284 
83.941 

327.537 
238.868 
283.201 
1.209.126 
1.459.449 
200.666 
107.949 

34.924 

109.394 
91.219 

4,213.665 
3.734.776 

1.272.998 

1.207.248 
280.270 
47.740 
63.643 
29.645 
37.772 
81.479 
48.949 
35.187 

125.059 

78.156 

72.756 

290.106 

507 

C) 

C) 

65.750 

2.461.778 
478.889 


4.474,965 
4.435.762 

4.400.233 

3.946.719 
39.561 
22.821 
29.009 
22.486 
17.351 
6/094 
231,534 
53,608 

160.919 
161.729 
192.345 
1,366.419 
576.199 
184.551 
821.093 

453.514 

35.529 
39.203 

2.015.269 
1.866.321 

395.230 

381.368 
102.405 
11.742 
9.092 
3.763 
3.376 
17.058 
5.943 
9.306 

14.977 
30.148 
95.243 
71.413 
4.623 

C) 

CI 

13.862 

1.471.091 
148948 


365.071 
364.461 

363,168 

363.158 
5.182 

(•) 
CI 
CI 
C) 

1,819 
11510 

4,591 

8,139 
11.944 
24.031 
183.823 
33.685 
24.880 
50.647 

C) 

(•) 
C) 

201.511 
194.606 

134.738 

134.223 
4.267 
C) 
CI 
C) 

C) 
C) 
C) 

C) 

CI 

64.959 
44.393 
3.073 

C) 

59.868 
6.905 


97.029 
96,407 

93.929 

93.499 
3.261 
3.618 
1.230 

CI 

C) 

5.321 
5.107 
3.379 

17.558 
13.041 

6,310 
31,266 

1,049 
CI 

C) 

C) 

622 

20.948 
20.112 

11.002 

11,002 
C) 
C) 
C) 
C) 

C) 
C) 
CI 

C) 
C) 

C) 

9,110 
836 


88,073,548 
89,472,566 

89200,456 

88.313.325 

964.555 

737.374 

865.253 

760.986 

722.647 

2.836,597 

2,775.358 

1,558,169 

5.370.739 
4.305.958 
7.348.695 
19.168.968 
17.869.042 
5.822.073 
16.906.911 

887.131 

272.110 
-1.399.018 

4.246,632 
17.562.171 

11.180.312 

10,334,397 
3,960.522 
747.667 
470.816 
307.306 
259,006 
589.114 
317.890 
196.003 

671.239 
994,375 
383.853 
697.220 
200.067 

CI 

CI 

845.915 

6.381,859 
-13.315,539 


4.303.943 
4.275.021 

3,999,230 

3.573.129 
67.942 
23.648 
32.360 
23.055 
21.470 
88.082 
212,766 
59.698 

169.208 
176.771 
192.993 
1.272.308 
502.255 
100.489 
630.084 

426.101 

275.791 
28.922 

4.177.058 
4.087.317 

1.279.542 

1.109.744 
375.373 
40.649 
37.403 
30.042 
34.438 
59.757 
35.537 
29.266 

101.304 

96.135 

145.462 

114.611 

5.001 

C) 

CI 

169.798 

2.807.775 
89.741 


710.913 
710.913 

465.261 

450,096 
34,676 
4.609 
8.492 
3.322 
6.830 
21.184 
9.345 
14.257 

39.233 
45.381 
35.304 
161.030 
65.187 
357 
889 

15.165 

245,652 

3.458.133 
3.458.133 

883.195 

738.065 
294.276 
30.276 
29.459 
26.407 
28.096 
45.282 
30.657 
22.094 

77.666 
56.443 
56.678 
37.992 

CI 
C) 

145.130 

2.574.938 


3.304.720 
3.276.891 

3.246.752 
2 861 648 


Under J6.000 


32 347 


$6,000 undei JIO.OOO 

$10,000 under S15.000 

$15,000 under $20,000 

$20,000 undei $2S,000 

$25,000 under $50,000 

$50,000 under $75,000 


18.973 
23.610 
18.899 
14.191 
53.886 
196 896 


$75,000 under $100,000 

$100,000 undei $250,000 

$250,000 under $500,000 

$500,000 under $1.000 000 


44.801 

124.901 
126.316 
151 775 


$1,000,000 under $10,000,000 


1 066 770 


$10,000,000 under $50,000,000 

$50,000,000 under $ 100.000.000 

$100,000,000 or more 


375.876 
76.558 
535 849 


Wittioul normal tax. surtax and alternative tax after 

credits 

Without normal tax. surtax, and alternative tax before 
credits- . 

Returns without net income 

Returns Without Estimated Tax Payments 

Total 

Returns witti net income, total 

IWitti normal tax. surtax, and alternative tax before 

credits, total' 

With normal tax. surtax, and alternative tax after 
credits total , . . 


385.104 

30.139 
27.829 

658.209 
569.538 

336.701 
326 328 


Under $6,000 

$6,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $50,000 

$50,000 under $75,000 

$75 000 under $100 000 


79.925 
10.180 
7.658 
3.092 
2.628 
14.470 
4.875 
7 172 


$100,000 under $250 000 


12 666 


$250,000 under $500,000 


25 618 


$500,000 under $1,000,000 




$1,000,000 under $10,000,000 




$10,000,000 under $50,000,000 

$50,000,000 under $100,000,000 


3.159 
CI 


Without normal tax. surtax, and alternative tax after 




Without normal tax, surtax, and alternative tax before 
credits'^ 

Returns without net income 


232.837 
88,671 



Footnotes at end of table See terl tor "Explanation ot Terms" and "Descnption ol the Sample and Limitations ol the Data " 



Corporation Returns/1972 



97 



Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 11.— Number of Returns, Selected Receipts, Net Income, Tax Computation Items, Income Tax, and Selected Tax Preference and Investment 
Credit Items, for Returns With and Without Estimated Tax Payments, by Size of Tax After Foreign Tax, Investment, and Work Incentive 

Credits— Continued 







1*11 filures 


ire estimates based on samples 


money amounts are in thousands 


t dollars 1 












Income subject to normal tax. 
surtax, and alternative tax 


Income tax before credits 


Foreign tax credit 


Investment credit 


Type of return, sue of normal tai. 
surtax, and alternative tai after 


Net Ions term capital 

sain taxed at 

alternative rates 


Income 
taxed at 
normal 
tax and 
surtax 
rates 


Total 


Normal tax. 

surtax, and 

alternative 

tax 


Tax from 

recomputint 

prior year 

investment 

credit 


Additional 
Ul for tax 
preferences 


Number of 
returns 


Amount 


Number of 
returns 




incentive credits 


Total 


Amount 

taxed at 

25 percent 

rate 


Amount 




(11) 


(12) 


(13) 


114) 


(151 


(IE) 


117) 


(181 


(19) 


(201 


(21) 


Total Active Corporation Returns Ottier Than Forms 
1120S and 1120 DISC 


4.949.773 
4.949.773 

4.949.773 

4.896.972 
18.946 
28.327 
53.602 
48.778 
52.322 
178.176 
113.243 
111.807 

420.178 
271.779 
335.459 
1.479,805 
1.459.956 
208.124 
116.470 

52.801 

1.913.970 
1.913.970 

1.913.970 


266.926 
266.926 

266.926 

260.451 
4.303 
4.665 
3.659 
2.595 
6.508 
12.463 
12.144 
7.795 

33.374 
13.993 
16.672 
72.717 
43.141 
19.574 
6.848 

6.475 

85.776 
85.776 

85.776 


90.107.544 
90.106.847 

90.106.847 

89.023.636 
4.435.849 
1.391.672 
1.213.864 
966.625 
873.959 
3.104.7U 
2.734.798 
1.555.643 

5.353.431 
4.753.608 
7.052.233 
17.256.521 
16.103.413 
5.685.605 
16.541.704 

1.083.211 

697 

6.771.949 
6.771.949 

6.771.949 


42.888.399 
42.856.692 

42.846.442 

42.355.915 

1.029.493 

409.674 

432.481 

373.828 

360.171 

1,370,524 

1.282.941 

741.744 

2.645.319 
2.365.395 
3.487.962 
8.809.797 
8.242.831 
2.798.663 
8.005.092 

490.527 

10.250 
31.707 

4.125.422 
4.100.785 

4.091.998 

8.787 
24.637 


42.464.889 
42.464.628 

42.464.628 

42.007.188 

1.023.299 

407.858 

430.733 

372.749 

358.983 

1.359.582 

1.265.925 

736.906 

2.611,765 
2.332.478 
3.469.766 
8.708.760 
8.163.525 
2.790.347 
7.974.512 

457.440 

261 

3.795.110 
3.795,110 

3,795.110 


107,653 
99,943 

98.355 

98.355 
4.088 
1.583 
1.403 
684 
751 
2.863 
1.535 
1.163 

4.397 
4.328 
4.372 
23.335 
23.087 
8.311 
16.455 

1.588 
7.710 

14.455 
13.554 

13.429 

125 
901 


315.857 
292,121 

283,459 

250,372 

2,106 

233 

345 

395 

437 

8,079 

15,481 

3,675 

29.157 
28.589 
13.824 
77.702 
56.219 

(•) 

(•) 

33.087 

8.662 
23.736 

315.857 
292.121 

283.459 

8.662 
23.736 


6.411 
6.411 

6411 

6.029 
1.767 
229 
214 
113 
96 
294 
243 
161 

619 
540 
434 
1.021 
248 
28 
17 

382 

25.813 
25.813 

25.813 


6.315.725 
6.315.725 

6.315,725 

5,931,848 
34,403 
4,118 
17,350 
8,282 
17,978 
78,705 
296,731 
12,248 

128,961 
328,338 

1,441.392 
844.485 
927.847 
299.337 

1.491.673 

383.877 

1.928.746 
1.928.746 

1.928.746 


474.653 
474.649 

474.649 

408.666 
254.703 
32.688 
22.153 
14.709 
11.119 
28.327 
13.030 
7.143 

14.091 

5.157 

2.621 

2.548 

320 

35 

17 

65,982 

4 

3,944 

3,944 

3,944 


3.024,608 


Returns with net income, total 

With normal tax. surtax, and alternative tax before 


3,024,549 
3,024,549 


With normal tax. surtax, and alternative tax after 


2,950.999 




124.992 


S6 000 under $10 000 


37.862 


$10,000 under $15.000 

$15 000 undei $20 000 


31,652 
26,498 


$20,000 under $25,000 

$25,000 under $50,000 
$50,000 under $75,000 
$75,000 under $100.000 

$100 000 under $250 000 


21,513 
70,302 
50,832 
33,107 

117,528 


$250 000 under $500 000 


106,174 


$500 000 under $1 000 000 


119,146 


$1,000,000 under $10 000.000 


788.209 


$10 000 000 under $50 000 000 .... 


717.434 


$50,000,000 under $100.000.000 

$100,000,000 or more 

Without normal tax. surtax, and alternative tax 

after credits 

Without normal tax. surtax, and alternative tax 


179.463 
526.287 

73.550 




59 


Returns With Mdilional Tax For Tax Preferences 
Total 


393.546 


Returns with net income, total 

With normal lax. surtax, and alternative tax before 

credits 
Without normal tax. surtax, and alternative tax 

before credits 

Returns without net income 


393.546 
393.546 



Footnotes at end of table See teirt lor "Explanation of Terms" and "Description ol the Sample and Limitations of the Data " 



98 



Corporation Returns/1972 



Active Corporation Returns Ottier Ttian Forms 1120S and 1120-DISC 

Table 11.— Number of Returns, Selected Receipts, Net Income, Tax Computation Items, Income Tax, and Selected Tax Preference and Investment 
Credit Items, for Returns With and Without Estimated Tax Payments, by Size of Tax After Foreign Tax, Investment, and Work Incentive 

Credits— Continued 







Itll fiiures 


are estimates based on samples - 


money amounts 


ire in thousands of dollars 1 














Income subject to normal tax. 
surtax, and alternative tax 


Income tax before credits 


Foreign tax credit 


Investment credit 


Type ol return. si2e ot normal tai. 
surtai. and alternative tai atter 
(oreifn tai. investment and work 


Net long term capital 

sain taxed at 

alternative rates 


Income 
taxed at 
normal 
tax and 
surtax 
rates 




Normal tax. 

surtax, and 

alternative 

tax 


Tax from 


Additional 


Number of 
returns 




Number of 
returns 




Incentive credits 


Total 


Amount 

taxed at 

2S percent 

rate 


Total 


prior year 

investment 

credit 


tax for tax 
preferences 


Amount 


Amount 




(tl) 


1121 


(131 


(14) 


(15) 


(ISI 


(171 


(18) 


(19) 


1201 


(211 


Returns With Estimated Tax Payments 
























Total 


«. 169,65; 


202.922 


81.000.300 


39.447.955 


39.125.624 


90,887 


231.444 


4.175 


5.561.636 


159.990 


2.699.355 


Returns witti net income, total 


4.169,657 


202,922 


80.999.819 


39.429.878 


39.125.430 


87.443 


217,005 


4.175 


5.561.636 


159.988 


2.699.297 


With normal tax. surtax, and alternative tax belore 
























credits, total' 


4,169.657 


202.922 


80.999.819 


39.427.906 


39.125.430 


86.835 


215.641 


4.175 


5,561,636 


159.988 


2.699.297 


With normal tax. surtax, and alternative tax attei 
























ciedits. total 


4.142.507 


201.616 


80.565.961 


39.199.299 


38.922.180 


86.835 


190.284 


4,106 


5.373.064 


153.520 


2,684,619 


Under $6,000 


6.606 


479 


889.650 


221.751 


219.725 


1.049 


977 


318 


10.811 


38.606 


32.945 


S6.000 under SIO.OOO 


11.874 


1.772 


701.670 


211.957 


210.878 


904 


175 


142 


3,082 


15.822 


19.454 


$10,000 under $15,000 


25.592 


1,987 


808.421 


287.835 


287.107 


465 


263 


159 


17,053 


14.527 


18.232 


$15,000 under J20 000 


30.298 


1.319 


707.630 


272.842 


272.075 


484 


283 


84 


7.349 


10.624 


16.700 


$20,000 under $25,000 


25.379 


976 


676.124 


273.922 


273.149 


517 


256 


85 


8.910 


8.615 


15,249 


$25,000 under $50,000 


113.034 


6.798 


2.637.747 


1.151.968 


1.145.951 


2.320 


3.697 


208 


71.322 


23.922 


54,183 


$50,000 under $75,000 


72.403 


11.605 


2.491.253 


. 1.161.689 


1.145.504 


1.381 


14.804 


211 


286.329 


11.629 


40,377 


$75,000 under $100,000 


81.196 


7.766 


1.418.631 


670.339 


665.782 


1.057 


3,500 


139 


10.668 


6.552 


27999 


$100,000 under $250,000 


304.403 


26.768 


4.893.943 


2.384.984 


2.363.281 


3.464 


18239 


566 


81.739 


13,000 


98,862 


$250,000 under $500,000 


225.231 


11.125 


3.900.370 


1,925.041 


1.910.886 


3.670 


10,485 


506 


35.222 


4,856 


92,087 


$500,000 under $1,000,000 


275.680 


15.978 


6.873.569 


3.381.469 


3,366,714 


3,611 


11,144 


410 


1.423.258 


2,522 


110,203 


$1,000,000 under $10,000,000 


1.202.747 


45.520 


16.949.363 


8,558.791 


8.479.959 


22,715 


56,117 


987 


793.028 


2,4 76 


758,955 


$10,000,000 under $50,000,000 


1.459.449 


43.141 


15.908.855 


8,149.277 


8.070.004 


23,054 


56,219 


245 


908.824 


316 


714870 


$50,000,000 under $100,000,000 


200.666 


19.534 


5.520.728 


2.714.891 


2.708.977 


5.914 


_ 


27 


285.394 


34 


165,743 


$100,000,000 or more 


107.949 


6.848 


16.188.007 


7,832.543 


7.802.188 


16.230 


C) 


16 


1.430.075 


16 


518,760 


Wittiout normal tax. surtax, and alternative tax 
























alter credits 


27.150 


1.306 


433.858 


228.607 


203.250 


_ 


25,357 


69 


188,572 


6.467 


14.678 


Without normal tax. surlai. and alternative tax 
























before credits' 


- 


- 


- 


1972 


- 


608 


1,364 


- 


- 


- 


- 


Returns without net income 


- 


- 


C) 


18.077 


C) 


3.444 


14,439 


- 


- 


C) 


(•) 


Returns Without Estimated Tax Payments 
























Total 


780.116 


64.004 


9.107.244 


3.440.444 


3.339.265 


16.766 


84,413 


2.236 


754.039 


314.662 


325,253 


Returns with net income, total 


780.116 


64.004 


9.107.028 


3.426.814 


3.339.198 


12.500 


75,116 


2.236 


754.089 


314.660 


325.252 


With normal tax. surtax, and alternative tax before 
























credits, total' 


780,116 


64,004 


9.107.028 


3.418.536 


3.339.198 


11,520 


67,818 


2.236 


754,089 


314.660 


325.252 


With normal tax. surtax, and alternative tax after 
























ctedils. total 


754.465 


58.835 


8.457.675 


3.156,616 


3,085.008 


11,520 


60,088 


1.922 


558.784 


255,145 


266,380 


Under $6,000 


12.340 


3.824 


3.546.199 


807.742 


803.574 


3,039 


1,129 


1.449 


23.592 


216,097 


92047 


$6,000 under SIO.OOO 


16.453 


2.893 


690.002 


197.717 


196.980 


679 


58 


86 


1.036 


16.866 


18,408 


$10,000 under $15,000 


28.010 


1.672 


405.443 


144.646 


143.626 


938 


82 


55 


297 


7.626 


13,420 


$15,000 under $20,000 


18,480 


1.276 


258.995 


100.986 


100.674 


200 


112 


CI 


C) 


4.084 


9,798 


$20 000 under $25,000 


26.943 


5.532 


197.835 


86.249 


85,834 


234 


181 


C) 


C) 


2.503 


6,264 


$25,000 under 550,000 


65.142 


5.665 


466.964 


218.556 


213.631 


543 


4,382 


85 


7.383 


4.405 


16,119 


$50,000 under $75,000 


40.840 


539 


243.545 


121.252 


120,421 


154 


677 


32 


10.402 


1.401 


10.455 


$75,000 under $100,000 


30.611 


CI 


137.012 


71.405 


71,124 


106 


175 


21 


1.580 


591 


5.108 


$100,000 under $250,000 


115,7/5 


6.606 


459.488 


260.335 


248,484 


933 


10,918 


53 


47.222 


1,090 


18.666 


$250,000 under $500,000 


46.548 


2.868 


853.238 


440.354 


421,592 


658 


18.104 


33 


293.116 


301 


14.087 


$500,000 under $1,000,000 


59.779 


694 


178.664 


106.493 


103.052 


761 


2.680 


24 


18.134 


99 


8.943 


$1,000,000 under $10,000,000 


277.058 


27.197 


307.158 


251.006 


228.801 


620 


21.585 


34 


51.457 


72 


29.254 


$10,000,000 under $50,000,000 


I'l 


— 


194.558 


93.554 


93.521 


33 


— 


3 


19.023 


4 


2.564 


$50 000.000 under $100,000,000 


CI 


C) 


C) 


C) 


C) 


C) 


CI 


C) 


C) 


CI 


C) 


$100000.000 or more 


CI 


CI 


CI 


CI 


CI 


C) 


— 


C) 


C) 


CI 


C) 


Without normal tax. surtax, and alternative tax 
























after credits 


25.651 


5.169 


649.353 


261.920 


254.190 


— 


C) 


313 


195.305 


59.514 


58.872 


Without normal tax. surtax, and alternative tax 
























before credits' 




- 


- 


8.278 


- 


980 


7.298 


- 


- 


- 


- 


Returns without net income 


- 


- 


216 


13,630 


67 


4,266 


9,297 


- 


- 


C) 


CI 



Footnotes at end ot table See text for "Eiplanation of Terms" and "Description of ttie Sample and Limitations ol ttie Data " 



Corporation Returns/1972 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 11.— Number of Returns, Selected Receipts, Net Income, Tax Computation Items 



99 



Income Tax, and Selected Tax Preference and Investment 
Credit Items, for Returns With and Without Estimated Tax Payments, by Size of Tax After Foreign Tax, Investment, and Work Incentive 

Credits— Continued 



IJUI figures are estimates based on samples money amounts are in thousands ot dollarsl 





Work incentive 


Normal tax. surtax. 


and 








Taipayments 








credit 


alternative tai after — 


Total 

income 

tax 










Type ot return, size of normal tai. surtai. and 






Foreign tax credit 


Foreign 
tax. 


Total 


Estimated tax payments 


alternative tai after foreign tax, investment, and work 














incentive credits 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


investment, 
and work 
incentive 
credits 


after 
credits 


net 
taipay 
ments 


Total net estimated 
tax payments 


ISTI overpayments claimed 
as a credit 




Number of 
retumi 


Amoum 


Number ot 
returns 


Amount 




122) 


1231 


(24) 


(25) 


(28) 


(27) 


(28) 


(29) 


(301 


(31) 


(32) 


Total Active Corporation Returns Ottier Than Forms 1120S and 
























11 20 DISC 
























Total 


1.425 


1,895 


830,003 


36,149,164 


33.122.661 


33,546,171 


31,348,605 


238.208 


24,668.470 


45.190 


1,000.831 


Returns wittl net income, total 


1.425 


1,895 


829,983 


36,148,903 


33.122.459 


33,514.523 


31,197,058 


225.251 


24.554.112 


40.122 


973,673 


With normal tax, surtax, and alternative tax beloie credits. 
























total' 


1.425 


1,895 


829.983 


36,148.903 


33.122.459 


33,504,273 


31,175,435 


223,795 


24.544 443 


39.453 


969,371 


With normal tax, surtax, and alternative tax after credits. 
























total 


1,256 


1,882 


763.949 


36.075,340 


33.122.459 


33,471.186 


31.097,336 


217,498 


24496.917 


37.414 


962,238 


Under $6 000 


299 


128 


561 237 


988,896 


863 776 


869 970 


354 791 


69 490 


253 669 


15 854 


33 522 


Se.OOO under SIO.OOO 


(•) 


C) 


50!857 


403J40 


365^823 


367i39 


213:047 


25759 


173242 


3>57 


11433 


JIOOOO under 515,000 


CI 


C) 


32.475 


413,383 


381.708 


383,456 


239.566 


21,284 


198.883 


2.460 


10.620 


$15,000 under $20,000 


CI 


CI 


20.069 


364,467 


337.930 


339,009 


227,456 


14,668 


190.446 


1.891 


10,685 


$20,000 under $25,000 


C) 


CI 


14.625 


341,005 


319.478 


320,666 


213,148 


11,373 


179.527 


1.466 


8,597 


$25,000 under $50,000 


101 


64 


34.967 


1280,877 


1.210.511 


1,221,453 


895,580 


29,358 


762709 


4,094 


36,409 


$50,000 under $75,000 


80 


74 


15.148 


969,194 


918.288 


935,304 


717,315 


13,480 


605.125 


1,903 


23,533 


$75,000 under $100,000 


C) 


CI 


8.020 


724,658 


691.531 


696369 


537.964 


7.264 


457.746 


1,109 


20,902 


$100,000 under $250,000 


96 


102 


15,337 


2,482,804 


2,365,174 


2,398,728 


1.955,302 


14.143 


1,652,457 


2,461 


69,200 


$250,000 under $500,000 


82 


81 


5,482 


2,004,140 


1,897,885 


1,930.802 


1,665,595 


5.144 


1,371,443 


1,066 


63,688 


$500,000 under $1,000,000 


67 


79 


2,755 


2.028.374 


1,909,149 


1,927.345 


1,745,682 


2.644 


1,420,227 


636 


58,261 


$1,000,000 under $10,000,000 


153 


255 


2,598 


7,864.275 


7,075.811 


7.176.848 


7,064,182 


2,520 


5,422.962 


811 


215.446 


$10,000,000 under $50,000,000 


77 


279 


322 


7,235,678 


6.517965 


6.597.271 


6,708,669 


318 


4,981.127 


179 


199,288 


$50,000 000 undci $100,000,000 


15 


92 


35 


2,491,010 


2.311455 


2.319.771 


2,356,068 


34 


1,819,155 


14 


49,320 


$100,000 000 or more 


10 


577 


17 


6.482.839 


5.955,975 


5,986,555 


6,202,971 


16 


5,008,199 


9 


151,334 


Without normal tax. surtax, and alternative tax after credits 


(•) 


CI 


66,033 


73.563 


_ 


33,087 


78,099 


6,296 


47.526 


2,039 


7.133 


Without normal tax surtax, and alternative tax before credits^ 


- 


- 


- 


- 


_ 


10,250 


21,623 


1456 


9.669 


669 


4,302 


Returns without net income 


- 


- 


20 


261 


202 


31,648 


151,547 


12,956 


114358 


5,068 


27.158 


Returns With Additional Tax For Tax Preferences 
























Total 


33 


110 


4,646 


1866.364 


1,472,708 


1,803,020 


1,784,522 


3 941 


977 351 


607 


69.797 


Returns with net income, total 


33 


110 


4,646 


1,866,364 


1,472,708 


1,778,383 


1,755,156 


3,813 


965 519 


559 


67,922 


With normal tax. surtax, and alternative tax before credits 


33 


no 


4,646 


1,866,364 


1,472,708 


1,769,596 


1,747,875 


3,789 


964 026 


542 


67,706 


Without normal tax surtax and alternative tax before credits 


- 


- 


- 


- 


- 


8787 


7,281 


24 


1493 


16 


216 


Returns without net income 


_ 


— 


_ 


- 


_ 


24637 


29.366 


127 


11.832 


48 


1.875 



Foolnotes at end of table See le*t tor ■'Explanafmn of Terms" and "Descnption ol the Sample and Limitations of the Data " 



100 Corporation Returns/1972 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 11.— Number of Returns. Selected Receipts, Net Income, Tax Computation Items, Income Tax, and Selected Tax Preference and Investment 
Credit Items, for Returns With and Without Estimated Tax Payments, by Size of Tax After Foreign Tax, Investment, and Work Incentive 

Credits— Continued 

(All figures are estimates based on samples — money amounts are in tttonsands o1 dollars) 





Worit incentive 


Normal tax. surtax. 


and 








Taxpayments 








credit 


attemative tax atte 


— 


Total 

income 

tax 

after 
credits 










Type of return, size ot nonnal tai. surtax, and 


Number of 
returns 


Amount 


Foreign tax credit 


Foreign 
tax. 

investment, 
and work 
incentive 
credits 


Total 

net 

taxpay 

ments 


Estimated tax payments 


alternative tax after foreign tax. investment, and worli 
incentive credits 


Number of 
returns 


Amount 


Total net estimated 
tax payments 


1971 overpayments claimed 
as a credit 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(22) 


(23) 


(241 


(25) 


(26) 


(27) 


(26) 


(291 


(301 


(31) 


(32) 


Returns Witfi Estimateif Tax Payments 
























Total 


904 


1,530 


224.377 


33.563.988 


30.863.103 


31.185.434 


30.372.153 


238,208 


24,668,470 


45.190 


1.000.831 


Returns with net income, total 


904 


1,530 


224.370 


33.563.794 


30.862,967 


31.167.415 


30.241.151 


225,251 


24,554,112 


40.122 


973.673 


With normal tax. surtax, and alternative tax before credits. 
























total' 


904 


1,530 


224.370 


33.563.794 


30.862.967 


31,165,443 


30 229 613 


223.795 


24,544.443 


39.453 


969.371 


With normal tax. surtax, and alternative tax after credits. 












jyj, Lc j.w 1 o 










total 


904 


1,530 


217.903 


33.549,116 


30.862.967 


31,140,086 


30.166.391 


217.498 


24.496.917 


37,414 


962.238 


Under $6,000 


CI 




69.819 


208,914 


175,912 


177,938 


268.022 


69.490 


253.669 


15,854 


33.522 


S6.000 under SIO.OOO 


CI 




25.779 


20/, 796 


188,327 


189,406 


187.204 


25.759 


173,242 


3,457 


11.433 


SIO.OOO under $15,000 


C) 




21.327 


270,054 


251.799 


252,527 


215.626 


21.284 


198,883 


2,460 


10.620 


$15,060 under $20,000 


C) 




14.669 


264.726 


247.994 


248,761 


207,636 


14.668 


190,446 


1,891 


10.685 


$20,000 under $25,000 


CI 




11.386 


264.239 


248.984 


249,757 


197,911 


11,373 


179,527 


1,4EE 


8.597 


$25,000 under $50,000 


101 


64 


29.356 


1,074.629 


1.020.382 


1,026,399 


838,058 


29,358 


762,709 


4.094 


36.409 


$50,000 under $75,000 


61 


44 


13.480 


859.175 


818.754 


834,939 


678,656 


13,480 


605,125 


1,903 


23.533 


$75,000 under $100,000 


CI 


CI 


7.266 


655.114 


627.095 


631,652 


516,183 


7,264 


457.746 


1,109 


20.902 


$100,000 under $250,000 


84 


92 


14.144 


2,281.542 


2.182.588 


2,204,291 


1,866,613 


14,143 


1,652.457 


2,461 


69.200 


$250,000 under $500,000 


72 


72 


5.142 


1,875.664 


1.783.505 


1,797,660 


1,585,334 


5,144 


1371.443 


1.066 


63.688 


$500,000 under $1000,000 


63 


66 


2.644 


1.943.456 


1.833.187 


1847,942 


1,690,648 


2,644 


1.420.227 


636 


58.261 


$1,000,000 under $10,000,000 


147 


238 


2.520 


7.686.931 


6.927.738 


7,006,570 


6.909.605 


2,520 


5.422.962 


811 


215.446 


$10,000,000 under $50,000,000 


76 


277 


318 


7.161.180 


6.446.033 


6,525,306 


6.640.693 


318 


4.981.127 


179 


199.288 


$50,000,000 under $100,000,000 


15 


92 


34 


2.423.583 


2.257.748 


2.263,662 


2.286.327 


34 


1.819.155 


14 


49.320 


$100,000,000 or more 


9 


432 


16 


6.372.113 


5.852.921 


5,883,276 


6.077.875 


16 


5.008.199 


9 


151.334 


Without normal tax, surtax, and alternative tax after ciedits 


_ 





6,467 


14.678 


_ 


25,357 


63.222 


6,296 


47.526 


2.039 


7,133 


Without normal lax, surtax, and alternative tax betoie credits- 


— 


— 


— 


- 


- 


1,972 


11.538 


1,456 


9.669 


669 


4.302 


Returns without net income 


- 


- 


7 


194 


136 


18,019 


131,002 


12,956 


114.358 


5.068 


27.158 


Returns Without Estimated Tax Payments 
























Total 


521 


365 


605,625 


2585.176 


2.259.558 


2,360,737 


976,452 


_ 


_ 


- 


_ 


Returns with net income, total 


521 


365 


605,612 


2,585,109 


2.259.492 


2,347,108 


955.907 


— 


_ 


_ 


_ 


With normal tax. surtax, and alternative tax before credits 
























total' 


521 


365 


605,612 


2.585.109 


2.259.492 


2,338,830 


945.822 


_ 


_ 


_ 


_ 


With normal tax. surtax, and alternative tax after credits 
























total 


352 


352 


546,046 


2,526,224 


2.259.492 


2,331,100 


930,945 


_ 


_ 


_ 





Under $6,000 


215 


71 


491,418 


779,982 


687.864 


692,032 


86,769 


_ 


_ 


_ 





$6,000 under $10,000 


C) 


C) 


25078 


195,944 


177.496 


178,233 


25,843 





__ 


_ 





$10,000 under $15,000 


C) 


C) 


11,147 


143,329 


129.909 


130,929 


23.940 


_ 





_ 





$15,000 under $20,000 


C) 


C) 


5,399 


99,741 


89.936 


90,248 


19.820 








_ 





$20,000 under $25,000 


C) 


C) 


3,239 


76,766 


70.494 


70,909 


15.237 


_ 


_ 


_ 


_ 


$25,000 under $50,000 


_ 


_ 


5,611 


206.248 


190.129 


195,054 


57.522 


_ 


_ 


_ 


_ 


$50,000 under $75,000 


CI 


CI 


1.668 


110,019 


99.534 


100,365 


38.659 


_ 


_ 


_ 


_ 


$75 000 under $100,000 


C) 


C) 


753 


69,544 


64.436 


64,717 


21.781 


_ 


— 




_ 


$100,000 under $250,000 


C) 


C) 


1.193 


201.262 


182.586 


194.437 


88.689 


_ 


_ 


_ 


_ 


$250,000 under $500,000 


C) 


C) 


340 


128.476 


114.380 


133.142 


80.261 


_ 


_ 


_ 


_ 


$500,000 under $1,000,000 


4 


13 


111 


84.918 


75.962 


79,403 


55.034 


_ 


_ 


_ 


_ 


$1,001,000 under $10,000,000 


6 


17 


78 


177.344 


148.073 


170,278 


154.577 


_ 


_ 


_ 


_ 


$10,000,000 under $50,000,000 


C) 


CI 


4 


74.498 


71.932 


71,965 


67,976 


_ 


_ 


_ 


_ 


$50,000,000 under $100,000,000 






C) 


C) 


CI 


CI 


C) 


_ 


_ 


_ 


_ 


$100,000,000 01 more 


CI 


CI 


C) 


C) 


CI 


CI 


C) 


_ 




_ 


_ 


Without normal tax, surtax, and alternative tax after credits 


169 


13 


59.565 


58.885 




7,730 


14,877 


_ 


_ 


_ 


— 


Without normal tax, surtax, and alternative tax before credits* 


~ 


- 


- 


— 


- 


8,278 


10,085 


- 


- 


_ 




Returns without net income 


- 


- 


13 


67 


66 


13,629 


20,545 


- 


- 


- 


- 



Footnotes at end of table See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



Corporation Returns/1972 



101 



Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 11.— Number of Returns, Selected Receipts, Net Income, Tax Computation Items, Income Tax, and Selected Tax Preference and Investment 
Credit Items, for Returns With and Without Estimated Tax Payments, by Size of Tax After Foreign Tax, Investment, and Work Incentive 

Credits— Continued 



[All llgures are estimates based on samples— money amounts are in thousands of dollars 1 





Taxpayments — Continued 




Estimated tax payments — Continued 


Credit for 

tax on 

special fuels, 

nonbiBbway 

sasoline, and 

lubricating 

oil 


Credit 
for tax 
paid by 

reiulated 
invest 
ment 

companies 


Payments with applications for exte 
of filint time 


sion 




1972 estimated 
tax payments 


Less Refunds of 
estimated tax payments 




alternative tai after foreign tan, investment, and work 
incentive credits 


First extension 


Second extension 




Number of 
returns 


Ai.tounl 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


tmouM 




(33) 


(34) 


(35) 


(36) 


(37) 


(381 


(391 


(401 


(41) 


(42) 


Total Active Cotporalion Returns Other Than Forms 1120S and 1120 DISC 

Total.. 

Returns with net income, total 

With normal tax. surtax, and alternative tax betote credits, tolat' 
With normal tax, surtax, and alternative tax after credits, total 


218,754 

208,910 

208,078 
203,135 
59,966 
2J,406 
20,651 
U,186 
10,982 
28,433 
13.214 
7.008 

13,773 

5,038 

2,605 

2,500 

318 

34 

16 

4943 

832 

9,844 

3,845 
3,727 

3.716 
11 
117 

218,754 

208.910 

208.078 
203.135 
59.966 
24,406 
20,651 
14,186 
10,982 
28,433 
13,214 
7,008 

13,773 

5.038 

2.605 

2,500 

318 

34 

16 

4943 

832 

9,844 


24,083,785 
23.886.348 

23.878.250 
23.821,803 
237,685 
168,843 
195,364 
186,088 
175,392 
738,742 
595.884 
447.878 

1,612.523 
1,330,869 
1,387,759 
5,303,810 
4,814,265 
1,769,835 
4,856.866 
56,447 
8.098 

197.437 

947 151 
926,414 
924,794 
1,620 
20,737 

24,083,785 
23,886,348 

23,878.250 

23.821,803 

237,685 

168,843 

195,364 

186,088 

175,392 

738,742 

595,884 

447.878 

1,612.523 

1.330.869 

1.387,759 

5.303,810 

4,814,265 

1,769,835 

4,856,866 

56,447 

8,098 

197,437 


4,282 

3.069 

3,053 
2.677 
946 
218 
186 
199 
166 
262 
145 
121 

198 
93 
58 

75 
6 

376 
16 

1,212 

75 
46 

45 
CI 

28 

4,282 

3,069 

3.053 
2,677 
946 
218 
186 
199 
166 
262 
145 
121 

198 
93 
58 
75 
6 

376 
16 

1,212 


416.405 

306.147 

303.429 
287.365 
17.709 
6.975 
7,158 
6,311 
4,507 
12,454 
14.352 
11.028 

29,238 
23,110 
25.802 
96.301 
32.420 

16.064 

2.718 

110.258 

39,607 
28,819 
28.477 
(•) 
10.788 

416.405 

306.147 

303,429 
287.365 
17.709 
6,975 
7,158 
6,311 
4,507 
12.454 
14,352 
11,028 

29,238 
23,110 
25,802 
96.301 
32.420 

16,064 
2,718 

110.258 


29,554 

25,839 

23.847 
22.834 
1,182 
423 
366 
400 
123 
936 
523 
323 

1.342 
1.285 
1.893 
6,578 
5.493 
820 
1.147 
1.013 
1,992 

3,715 

6,823 

6.092 

5.524 

568 

731 

20,391 

19,334 

19.173 
18,722 
382 
357 
132 
161 
79 
756 
386 
259 

986 

959 

1,030 

5,950 

5.461 

773 

1,051 

451 

161 

1.057 

9,163 

6,505 

4,674 

4,112 

800 

66 
234 
239 

44 
180 
137 

64 

356 
326 
863 
628 
32 
(•) 
(•) 

562 
1831 

2,658 


1,419 

1,343 

1,309 

1,309 

264 

CI 

CI 

CI 

CI 

CI 

CI 

CI 

C) 

83 
40 
425 
31 

CI 

C) 

34 

C) 

C) 
C) 
CI 

CI 

967 

966 

964 
964 

C) 

C) 

CI 
C) 
C) 
CI 
C) 

C) 

83 
40 
425 
31 

CI 

CI 
CI 

CI 

452 

377 

345 
345 

CI 
CI 
CI 

C) 

32 

C) 


123,908 

117,764 

116,596 
111,018 
61,232 
9,600 
6,438 
4,313 
3,220 
8,541 
4,273 
2,449 

5.151 

2.321 

1,403 

1,738 

285 

34 

16 

5.577 

1,168 

6,144 

1,793 

1,668 

1.559 
109 

124 

42,324 

41,766 

41.669 
41.289 
7.187 
4,102 
3,469 
2,627 
2,243 
6,345 
3.400 
2,087 

4,433 

2,078 

1.317 

1.669 

281 

33 

15 

379 

97 

558 

81,583 

75,997 

74,926 

69,728 

54 045 

5.498 

2,969 

1,685 

977 

2,195 

873 

362 

718 

242 

86 

69 

4 

C) 

CI 

5,197 

1,070 

5585 


4.301,563 

4,278,630 

4,272,183 
4,253,585 
87,543 
34,812 
35,250 
31,485 
27,511 
113,257 
92,962 
66.764 

240.388 

221.428 

232.810 

1.045.298 

999.330 

323.047 

701.700 

18.598 

6,447 

22,933 

450,313 

441,355 

438,257 

3,098 

8,958 

3,646.044 

3,635,499 

3.634.355 
3.625.803 
12.068 
11,994 
14,871 
14.852 
15,465 
65,275 
59,885 
50,003 

173,084 
167,201 
198.515 
953,475 
961.715 
288,200 
639,200 
8.552 
1,144 

10,545 

655.519 

643,131 

637.828 
627,782 
75,475 
22,818 
20,379 
16.633 
12,046 
47,982 
33,077 
16,761 

67.304 
54,227 
34,295 
91,823 
37,615 

CI 

C) 
10,046 
5,303 

12388 


19.254 

18.374 

18.254 

17.530 

7,223 

1.561 

1.058 

777 

686 

1.362 

756 

542 

1,248 
681 
510 
872 
213 
25 
12 
723 
120 

880 

660 

615 

571 
44 

44 

8,278 

8.096 

8.062 
7,999 
871 
650 
556 
436 
404 
912 
582 
445 

1.027 
587 
453 
826 
210 
24 
U 
62 
CI 
181 

10.976 

10,278 

10.191 
9.530 
6.351 
911 
501 
340 
282 
449 
173 
97 

221 

93 

57 

46 

3 

CI 

C) 

660 

86 

698 


2.347.599 

2.337.134 

2.333,653 

2.322.691 

12,133 


$6 000 undef X 10 000 . .. 


4.519 




4.958 


J15.000 undet $20,000 


5.053 
5,979 


$25,000 under $50,000 

$50,000 under $75,000 _ 

$75 000 under $100 000 


18,479 
18,703 
13,111 




61,115 


$250 000 under $500 000 


71,356 


$500 000 under $1 000 000 


90,712 




588,919 


Jib 000 000 under $50 000 000 


722,688 


$50 000 000 under $100 000 000 


213.041 


$100,000,000 or more 

Without normal tax. surtax, and alternative tax after credits 

Without normal tax. surtax, and alternative tax before credits- 
Returns without net income 

Returns With Additional Tax For Tax Preferences 

Total 

Returns with net income, total 


491.925 
10.962 
3.481 

10.465 

350.003 
342,159 
340,037 




2,122 




7,844 


Returns With Estimated Tax Payments 

Total 


■2.036,281 
2,031,240 


Witti normal tax. surtax, and alternative tax before credits, total' 
With normal tax. surtax, and alternative tax after credits, total 
Under $6,000 , 

$6,000 under $10 000 _ „ 

$10,000 under $15000 „ „ 

$15,000 under $20.000 _ 

$20,000 under $25.000 

$25 000 under $50 000 _ 


2,030,678 
2.023,985 
1,853 
1.575 
1,740 
2,105 
2,839 
9,119 


$50 000 under $75 000 Jt 


13,258 


$75 000 under $100 000 


8,155 


$100,000 under $250.000 

$250,000 under $500,000 


40,086 
45648 

70,836 


$1,000,000 under $10,000,000 

$10 000 000 under $50 000 000 


526,793 
692,359 


$50 000 000 under $100 000 000...„ 


178.194 


$100 000 000 or more . 


429,425 




6.693 




C) 




5.041 


Returns Without Estimated Tax Payments 

Total 

Returns with net income, total _ 

With normal tax. surtax, and alternative tax before credits, total' „ 


311,318 

305,894 

302.975 
298706 


Under $6 000 


10,280 


$6 000 under $10 000 


2,944 


SIO 000 undei J15 000 - 


3,218 


$15 000 undet J20 000 - 


2,948 


$20 000 under J25 000 • 


3,140 


$25,000 undei $50,000 

$50 000 under $75 000 


9,360 
5,445 


$75,000 under $100,000 „ 

$100,000 under $250,000 

$250 000 under $500 000 


4,956 

21.029 
25.708 




19.876 


$1,000,000 under $10,000000 

$10 000 000 undet $50 000 000 


62,126 
30,329 


$50,000 000 undet $100,000,000 

$100000,000 01 mote 
Wlt^out normal tai. surlai, and alternative tax after credits 
Without normal tai surtax, and alternative tai before credits- 

Returns without net income 


CI 

CI 
4,269 
2,919 

5,424 



Footnotes at end ot table See text for "Explanation of Terms" and "Description ol the Sample and Limitations ol the Data " 



102 



Corporation Returns/1972 



Active Corporation Returns Other Than Forms 1120S and 1120DISC 

Table 11.— Number of Returns, Selected Receipts, Net Income, Tax Computation Items, Income Tax, and Selected Tax Preference and Investment 
Credit Items, for Returns With and Without Estimated Tax Payments, by Size of Tax After Foreign Tax, Investment, and Work Incentive 

Credits— Continued 



lAII figures are estimates based on samples 


— money amounts are in thousands of dollars 1 


















Total items of tax 
preference 






Additional 
tax lor 


Cost of 
property 


Tenia 

five 


Invest 
ment 




T»pe ot return, size ol normal tai. surtai. and 


Tai due 


Tax 


Before 


After 


Tentative 


Deferred 


tax pref 


Unused 


alternative tax after toreiEn tax. investment, and work 
mcentive credits 


at time 

of 
filing 


over 
payment 


exclusion 

and income 

tax used 

as an 

offset 


exclusion 

and income 

tax used 

as an 

offset 


additional 
tax for tax 
preferences 


additional 
tax tor tax 
preferences 


erences 

deferred 

from 

prior 

years 


used tor 

investment 

credit 


invest 
ment 
credit 


credit 
carry 
over 


invest 
ment 
credit 




(43) 


(44) 


(4S) 


(46) 


(47) 


(41) 


(49) 


(50) 


(511 


1521 


(53) 


Total Active Corporation Returns Other Than Forms 1120S and 11200ISC 
























Total 


4,405,254 


2,233,240 


7,499,131 


3,288,692 


328.753 


16,766' 


3.874 


71,871,959 


3,823,390 


2,694,811 


3,497.585 


Returns with net income, total 


4,399,552 


2,107,527 


7,006,339 


2,898,641 


289.766 


1.505 


3.870 


64,010,667 


3,385,367 


1,796,434 


2.161.244 


With normal tax. surtax, and alternative tax before credits, total' 


4,396,296 


2,093,256 


6,890,472 


2,810,914 


281.006 


CI 


2.475 


61,858,564 


3,257,333 


1,334,817 


1.571.593 


With normal tax. surtax, and alternative tax after credits, total .. . 


4,395,648 


2,049,155 


6,545,625 


2,482,020 


248.116 


CI 


2.274 


58,798,615 


3,088,044 


1,143,338 


1.284,052 


Under $6,000 


643,937 


140,446 


94.012 


21.096 
2.422 
3.485 


2.100 


C) 


C) 


2,867,179 


122,265 


28,260 


28,102 
9 686 


$6,000 under $10,000 


209,047 


56 560 


35!282 


232 


CI 
C) 


734,330 


35!646 


11647 


$10,000 under $15,000 


186,086 


43.452 


44^897 


340 




645^277 


32^232 


9^439 


lo!l32 


$15,000 under $20,000 


147,312 


35.434 


46.123 


3.791 


367 


_ 


C) 


505,777 


26,996 


11,124 


11,793 


$20,000 under $25,000 


133,009 


25.214 


39.758 


4.475 


437 


_ 


_ 


528,608 


29,902 


32,4 74 


40,950 


$25,000 under $50,000 


428,052 


102.252 


217.944 


78.722 


7.858 


_ 


CI 


1,512,828 


82,244 


49,415 


61,631 


$50,000 under $75,000 


284,574 


66,071 


261.528 


153.961 


15.383 


_ 


C) 


1,410.880 


82,979 


49,674 


81.909 


$75,000 under $100,000 


205,038 


46,341 


131.046 


36.066 


3.606 


- 


CI 


614.709 


35,318 


17469 


19.710 


$100,000 under $250,000 


601,410 


157,114 


606.375 


289.340 


28.928 


_ 


230 


2,728.465 


156,831 


71,797 


111,159 


$250,000 under $500,000 


385,499 


120,184 


516,967 


280.721 


28.074 


C) 


513 


2,361,692 


140,562 


49,355 


83,765 


$500,000 under $1,000,000 


293,100 


111,795 


408,384 


132.614 


13.262 


_ 


561 


2,360,420 


133,778 


56,983 


71,602 


$1,000,000 under $10,000,000 


560,762 


451,946 


1,895.922 


771.884 


77.185 


_ 


518 


15,929,506 


834,263 


548,602 


594,658 


$10,000,000 under $50,000,000 


176,591 


298,393 


1.573.460 


562.190 


56.219 


_ 


_ 


11,870,563 


672,713 


203,667 


158,955 


$50,000,000 under $100,000,000 


60.287 


96,592 


160.299 


_ 


_ 


_ 


C) 


3,395,252 


176,434 


3.028 


_ 


$100,000,000 or more 


80.944 


297.361 


513.628 


C) 


C) 


_ 




11,333,129 


525,881 


404 


_ 


Without normal tax, surtax, and alternative tax after credits 


648 


44.101 


344.847 


328.894 


32.890 


C) 


201 


3,059,949 


169,289 


191.479 


287,541 


Without normal tax. surtax, and alternative tax before credits- 


3.256 


14.271 


115.867 


87.727 


8.760 


1.480 


1.395 


2,152,103 


128,034 


461.617 


589,651 


Returns without net income 


5.702 


125.713 


492.792 


390.051 


38,987 


15.261 


C) 


7,861,292 


438,023 


898.377 


1,336,341 


Returns With Additional Tax For Tax Preferences 
























Total 


180.793 


162.499 


4.759.841 


3.168.721 


316,773 


4.786 


3.874 


10,057,907 


638,949 


829.269 


1.074.667 


Returns with net income, total 


178.558 


155.537 


4.459.886 


2.885.304 


288,432 


171 


3.870 


9.060,154 


584,884 


792.555 


983.888 


With normal tax. surtax, and alternative tax before credits 


175.991 


154.465 


4.375.188 


2.810.736 


280,988 


C) 


2.475 


8.591,829 


556,503 


712.816 


875,768 


Without normal tax, surtax, and alternative tax betoie credits 


2,567 


1.072 


84.698 


74.568 


7,444 


164 


1.395 


468,325 


28,381 


79.739 


108.120 


Returns without net income 


2,235 


6.962 


299.955 


283.417 


28,341 


4.615 


C) 


997.753 


54,065 


36.714 


90.779 


Returns With Estimated Tax Payments 
























Total 


2,918,064 


2.114.469 


6.166,137 


2.329.295 


232,870 


1.949 


525 


55.533.862 


2.934.266 


1,026,232 


1.261.816 


Returns witn net income, total 


2,916,818 


2.000.230 


5,952,856 


2.165,912 


216.535 


CI 


521 


53,598,052 


2.827.621 


932,087 


1.061.084 


With normal tax, surtax, and alternative tax belore credits, total' 


2,916,777 


1.990.704 


5,937,284 


2,154,112 


215.355 


CI 


307 


53,490,899 


2.821,404 


926,566 


1.049.346 


With normal tax, surtax, and alternative tax after credits, total 


2.916,671 


1.953.526 


5.677,375 


1.900.440 


189.993 


CI 


307 


52,636,239 


2,769,261 


832,912 


918,244 


Under $6,000 


38,357 


126.785 


33,767 


9.829 


993 


CI 


CI 


796,775 


38,307 


4,632 


10,210 


$6,000 under $10,000 


56,232 


54.702 


20.606 


1.799 


175 


— 


_ 


377,498 


19,960 


2.785 


3,387 


$10,000 under $15,000 


78,397 


42.232 


32.620 


2.678 


263 


— 


_ 


423,080 


20,928 


3.012 


5,733 


$15,000 under $20,000 


75,391 


33.845 


34.781 


2.821 


278 


_ 


C) 


347,541 


18,417 


8.278 


10,067 


$20,000 under $25,000 


76,199 


23.966 


29.267 


2.671 


256 


_ 


_ 


313,189 


16,442 


2.813 


4,043 


$25,000 under $50,000 


286,895 


98.740 


154.141 


37.079 


3.697 


_ 


_ 


1,228,348 


65,889 


39,953 


51,794 


$50,000 under $75,000 


218,497 


61952 


243.576 


148.174 


14.802 


_ 


CI 


1,235,616 


74,238 


41,341 


75,249 


$75,000 under $100,000 


160,410 


44.757 


115.936 


34.664 


3.465 


— 


C) 


539,547 


30,931 


11,236 


14,177 


$100,000 under $250,000 


490,531 


151.730 


472.858 


182.315 


18.224 


_ 


CI 


2,206,390 


126,022 


54,962 


82,164 


$250,000 under $500,000 


328,001 


115.590 


319.535 


103.169 


10.319 


_ 


165 


1,826,350 


105,185 


34,811 


47,918 


$500,000 under $1,000,000 


265,291 


107.856 


367.295 


111.057 


11.106 


_ 


37 


2,148,978 


120,643 


25,804 


36,230 


$1,000,000 under $10,000,000 


530,624 


436.462 


1.627.706 


560.741 


56,071 


— 


47 


15,120,879 


779,655 


397,613 


418,317 


$10 000,000 under $50,000,000 


170,615 


296.406 


1.572.652 


562.190 


56,219 


_ 


_ 


11,829,619 


670,165 


203,651 


158,955 


$50,000,000 under $100,000,000 


60,287 


82.959 


154.755 


_ 


_ 


_ 


_ 


3,070,929 


163,750 


1,992 


_ 


$100,000,000 or more 


80,944 


275.544 


497.880 


C) 


C) 


_ 


_ 


11.171,500 


518,729 


29 


_ 


Without normal tax, surtax, and alternative tax allei ciedits 


CI 


37.178 


259.909 


253.672 


25.362 


CI 


_ 


854,660 


52,143 


93,654 


131,102 


Without normal tax, surtax, and alternative lax before credits- 


CI 


9.526 


15.572 


11,800 


1.180 


CI 


CI 


107,153 


6,217 


5,521 


11,738 


Returns wittiout net income , 


1,246 


114.239 


213.281 


163.383 


16.335 


1,896 


C) 


1,935,810 


106,645 


94,145 


200,732 


Refuins Without Estimated Tax Payments 
























Total 


1,487,190 


118.771 


1.332,994 


959,397 


95.883 


14,817 


3,349 


16,338,097 


889,124 


1,668,579 


2,235,769 


Returns with net income, total 


1,482,734 


107.297 


1,053,483 


732.729 


73.231 


1,452 


3.349 


10,412,615 


557,746 


864.347 


1,100,160 


With normal tax, surtax, and alternative tax before credits, total' . 


1,479,519 


102.552 


953,188 


656.802 


65.651 


C) 


2.168 


8,367,665 


435,929 


408,251 


522,247 


With normal tax, surtax, and alternative tax after credits, total 


1,478,977 


95.629 


868,250 


581.580 


58,123 


C) 


1,967 


6,162,376 


318,783 


310,426 


365,808 


Under $6,000 


605 580 


13.661 


60,245 


11.267 


1,107 





C) 


2 070 404 


83 958 


23 628 


17 892 


$6 000 under $10.000 


152,815 


1858 


14,676 


623 


57 


_ 


CI 


356,832 


15 686 


8,862 


6,299 


$10,000 under $15 000 


107,689 


1.220 


12,277 


807 


77 


_ 


C) 


222,197 


11,304 


6,427 


4,399 


$15,000 under $20,000 


71921 


1,589 


11,342 


970 


89 


_ 


CI 


158,236 


8,579 


2,846 


1,726 


$20,000 under $25 000 


56810 


1,248 


10.491 


1.804 


181 


_ 


_ 


215,419 


13,460 


29,661 


36,907 


$25,000 under $50 000 


141,157 


3,512 


63.803 


41.643 


4,161 


_ 


C) 


284480 


16,355 


9,462 


9,837 


$50,000 under $75,000 


66,077 


4,119 


17.952 


5.787 


581 


_ 


C) 


175264 


8,741 


8,333 


6.660 


$75,000 under $100,000 


44,628 


1,584 


15.110 


1.402 


141 


- 


CI 


75,162 


4,387 


6,233 


5.533 


$100,000 under $250,000 


110,879 


5,384 


133.517 


107.025 


10,704 


_ 


CI 


522,075 


30,809 


16,835 


28.995 


$250,000 under $500,000 


57,498 


4,594 


197.432 


177,552 


17,755 


C) 


C) 


535,342 


35,377 


14,544 


35.847 


$500,000 under $1 000,000 


27,809 


3,939 


41.089 


21,557 


2,156 


_ 


524 


211,442 


13,135 


31,179 


35.372 


$1000,000 under $10,000,000 


30,138 


15,484 


268.216 


211,143 


21,114 


_ 


471 


808,627 


54 608 


150,989 


176,341 


$10000,000 under $50,000,000 


C) 


1,987 


C) 






_ 


_ 


40944 


2,548 


16 


_ 


$50,000,000 under $100 000,000 


_ 


CI 


CI 


_ 


_ 


^- 


CI 


CI 


CI 


C) 


— 


$100,000,000 or more 


_ 


CI 


CI 


_ 


— 


_ 


_ 


CI 


CI 


C) 


_ 


Without normal lax, surtax, and alternative tax after credits 


542 


6,923 


84.938 


75,222 


7,528 


— 


CI 


2,205,289 


117,146 


97,825 


156,439 


Without normal tax, surtax, and alternative tax before credits- 


3,215 


4,745 


100.295 


75,927 


7,580 


1.451 


1,181 


2,044,950 


121,817 


456,096 


577,913 


Returns without net income 


4,456 


11,474 


279.511 


226.668 


22.652 


13.365 


C) 


5,925,482 


331,378 


804,232 


1,135,609 



(*) Estimate is not shown separately because ot the small number ot sample returns on which it was based However tlie data are included in the appropriate totals 

'Eicludes returns with only tax from (ecomputins prior year investment credit and/or additional tax for tax preferences 

•Includes returns with only tax from recomputing prior year investment credit and/or additional tax for tax prelerences 

NOTE Detail may not add to totals because of rounding See teit for "Explanation of Terms" and "Description of the Sample and limitations ot the Data " 



Corporation Returns/1972 



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ber of returns 
1 receipts 

income (less deficit) 
et income 
eficit 

utory special deductions, total 
et operating loss deduction 
ividends received deduction, total 
Intragroup domestic dividends qualified 
















o 








E 




Total Returns 

bef of returns 

1 receipts 

income (less deficit) 


II 
i| 

= E 

1° 

3 


the- 
100 percent deduction 
Transitional deduction under sectio: 
1564(b) 
eduction tor dividends paid on certain 
utility stock 

'estern Hemisphere Trade Corporation 
deduction . . 


|| 

ij 

= 1 

?! 
Ii 


1 ^ 

■c 

E 

|. 
s~ 
5- 
■i » 

il 


Net long term capital gam taxed at alter 

rates, total 

Amount suh|ect to 25 percent rate . 
Income taxed at normal tax and surtax r 


i 

re ifl 


ax from recomputing prior year invesim 

credit 

dditional tax for tax preferences 

Ign tax credit 

stmeni credit 

k incentive credit 


me tax after foreign lax. investment, an 

;enlive credits 

mated tax payments, net total 

971 overpayments claimed as a credit 

972 estimated tax payments 

ess Retunds ot estimated tax payment 


Credit tor tax on special fuels, nontiighway 
gasoline, and lubricating oil 

companies . . . 

Payments with applications tor first extensi 

filing time 


-nents with applications for second exten 

ing time 

due at time of filing 

overpayment, total 

reditedto 1973 tax 

'efunded 


3 

1 

h 








i 


llil 


S 


lli"!" 


o s 


go 


o = 


1"^ 


- "Ill 


JM"~^ 




" 



104 



Corporation Returns/1972 



CNJ 9> CNi OD ^O ^^ 



8 ::2S 



O) (M ^ r^ Oi — 0> 
0> S O O f*1 fO CM 



eo r-. i£> u-> OO 
O ro irt ^r 1^ 

S <si in oo — 






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>■-; to ~ csi oo o 
o tsi o " e^i u 
•» r»i — Oi lo c 






- €=> ^ r— 



-i/icj d ao ai ^ lo 



I r— ^ — o 



32 



OO ^ ro OO ro IB 



S I ? 






a. 

OS 



s= 



lA (O oo o^ u^ r- 









J ro US tD m C> o 



E ^ 



E 






-■ fO VO U-l CNJ c> 

si ^i m — oo CNJ 



C> r-j (Ni n txJ rsi 






fi O CSI CNl 



S ^ 

^ « 









fsj "S- f^j o t^J o 



I i 



o 

09 



a. 

1/9 



■5 oo — oo C3 (^ 

~ c>j [£] o^ 01 od 









21 



3 C=> US — — o 



lO k/> u^ 10 O^ r- 
Oi O^ CT> <sj -— 



•-" — lO c3 tn pn 



I— U 



■£■8 



I 



E ™ . 



■5 o- 

sil 
lit 

"1 i 

S? sis ff- 5 " EC 

X S- ■83 S« 






lis- 



■£; 



CIO ^isEE-5:^ 






e s 



III 



Is J 

= ii 

III 



3 ff 



lis e|] 

■liH° 



il? II - i 
S as S S:^ i 

u o a. fi 



51 If J 5 § 

-= wt M o Q: a- 



E « 
E M 

is 
Is 



'C E 

il 



Corporation Returns/1972 



105 



Active Corporation Returns With Estimated Tax Payments 

Table 13.— Number of Returns, Net Income. Income Subject to Tax, income Tax, Credits, Payments, Tax Due. and Overpayment, by Tax Status, by 

Accounting Period 



[All fisures ara estimates based on samples - money amounts are in thousands of dollars! 







Total 

number of 

returns 

Willi 

estimated 

lai 
payments 






Returns with normal tax. surtax. 


and altemalive tax t)efore foreign lax. investment, and work incentive credits 




Accounttnc penod ended 


Number of 
returns 


Net income 


Income 
subject to 
normal tax. 
surtax, and 
alternative 
lax 


Normal lax, 

surtax, and 

alternative 

tax 


Foreign 
lax 

credit 


Investment 
credit 


Work 

incenlive 

credit 


Normal tax, 

surtax, and 

alternative 

tax after 

credlU 


Tax from 

recomputing 

prior year 

investment 

credit 


Additional 
tax lor tax 
preferences 


Personal 
Holding 
Company 






(11 


(2) 


(3) 


Ml 


(SI 


(C) 


(71 


181 


(9) 


(10) 


(11) 


(121 


Total 


239,792 




224,441 




89,200,456 




85,169,957 


39.125,624 


5,561,636 


2,699,355 


1,530 


30.863,103 




86,835 


215,641 


800 


Annual returns, total 




232,383 




217,842 




88,294,435 




84 290,356 


38,735.765 


5,550916 


2,682,372 


1.522 


30.500.955 




85,110 


214,680 


800 


luly 1972 




7,405 
7,702 




6,994 
7,005 




1,108,004 
1,375,997 




1.087.824 
1.344.614 


483,462 
600,206 


14,265 
14,121 


26,411 
28,890 


- 


442.786 
557.195 




382 
982 


769 
466 


Cl 


August 1972 






September 1972 




18,285 




17,315 




3,167,020 




3,091,802 


1.388.838 


66,048 


105,709 


_ 


1,217,081 




3,991 


1,403 


Cl 


October 1972 




10,157 




9,463 




2,138,053 




2,094,549 


950.826 


65.961 


46,127 


_ 


838.738 




1.134 


1,001 


Cl 


November 1972 




6,700 




6,092 




1,301,575 




1,269,573 


568,850 


15,745 


24,084 


_ 


529,021 




606 


512 


— 


December 1972 




101,500 




95,552 




64.754,617 




61.252.084 


28,374,048 


5,136,950 


2 117,841 


1.188 


21.118,069 




65,318 


203,140 


763 


January 1973 




10,112 




9,532 




3.081,758 




3,007,473 


1,387,941 


27,472 


65,685 


31 


1.294.753 




1,348 


1,009 


Cl 


February 1973 




6,771 
17,792 




6,254 
16,268 




1,263,044 
2,497,450 




1,244.171 
2,441,208 


559,839 
1,080,660 


25,462 
52,110 


29.024 
65,573 


46 
25 


505.307 
962,952 




1,247 
2,735 


296 
1,828 


Cl 


March 1973 




Cl 


April 1973 , 




9,232 




8,807 




1,310,522 




1,290,676 


572,876 


5,159 


29,228 


C) 


538,472 




1,186 


626 


— 


May 1973 , 




8,979 




8,353 




1,361,322 




1,334.920 


595,049 


26,027 


27,736 


40 


541,246 




1,575 


476 


Cl 


lune 1973 




27,741 
7,409 




26,201 
6,599 




4,935,073 
306,021 




4.831,462 
879,601 


2,173,170 
389,859 


101,596 
10,720 


116,064 
16,983 


175 
C) 


1,955,335 
362,148 




4,606 
1,725 


3,154 
961 


Cl 


Pan year returns, total 




Cl 


luly 1972 




359 




350 




49,439 




48.782 


21,211 


CI 


967 




20,223 




32 


C) 


Cl 


August 1972 1 


468 




340 




55,153 




52,080 


23,076 


C) 


794 




21,965 




C) 


C) 




September 1972 




880 




848 




72,756 




69.000 


30.154 


CI 


1.332 


Cl 


28,794 




19 


104 


— 


October 1972 




595 




568 




97.383 




96,604 


41,326 


5.041 


2.850 


_ 


33,435 




587 


C) 


— 


November 1972 




342 




342 




71.452 




70,629 


31.450 


C) 


1,027 


C) 


29,335 




79 


C) 


— 


December 1972 




1.330 




1.214 




197.535 




184.882 


83,071 


3,295 


3.821 


C) 


75,951 




282 


C) 


— 


January 1973 




323 




308 




56 873 




56 835 


25 519 


CI 


893 


C) 


24,589 




Cl 


C) 




February 1973 




266 




241 




25'520 




24,912 


11.048 


C) 


621 




10,409 




Cl 




_ 


March 1973 




593 




541 




76.024 




74,512 


33.381 


CI 


1.447 


_ 


31,584 




87 


C) 


— 


April 1973 




463 
522 




302 
339 




51.166 
38,652 




50,455 
38,601 


22.848 
17,494 


r-i 


630 

641 


— 


22,217 
16,710 




34 
118 


C) 
C) 





May 1973 


_ 


June 1973 




1,263 




1,201 




114,068 




112 309 


49,281 


Cl 


1,960 


- 


46936 




80 


308 


- 






Returns with normal tax. surtax, and alternative tax 


before foreign 


lax. investment, and work incentive credits— Continued 






Taxpayments 








Estimated tax payments 












Payments with 


















Credit lor 




applicat 


ons for 




















Total net estimated 


1971 ove 


payments 


1972 estimated lax 


Less 


Refunds of estimated 


lax on 




extension of 


Accountlnt period ended 


tax payments 


claimed as a credit 


payments 




tax payments 




special 
fuels. 


Credit for 
tax paid by 


filing time 












































Amount when 


nonhtghway 


regulated 
























etiual to 


gasoline. 


investment 








Numtier ot 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Total 


estimated 


and 


companies 


First 


Second 




returns 


returns 


returns 


returns 


amount 


lax payments 


lubricating 




extension 


extension 




















(cols 16 


oil 


























plus 181 












(13) 


(14) 


(15) 


(10 


(17) 


(U) 


(19) 


(201 


(211 


(22) 


(23) 


(24) 


(2S) 


Total 


223.802 
217,253 


24,544.626 
24.265.233 


39.454 
38.540 


969.379 
951,700 


208,084 
202,057 


23.878,427 
23,614,273 


3,055 
2,952 


303.431 
301,006 


9,784 
9,733 


19,173 
19.001 


964 
922 


3,634,377 
3,583,454 


2,030,678 


Annual returns, total 


2,012.013 


July 1972 


6.956 


324,847 


1,175 


13,571 


6,505 


317,944 


100 


6,717 


Cl 


146 


_ 


42.981 


12.919 


August 1972 


6,966 


404,495 


864 


14.677 


6,630 


398,155 


101 


8,402 


Cl 


401 





65.525 


29,706 


September 1972 


17,312 


959,297 


3,058 


43.970 


15,915 


935,935 


259 


20,664 


Cl 


768 


C) 


111.372 


51.361 


October 1972 


9.353 


594,178 


1,545 


17.235 


8,649 


585,705 


209 


8,763 


Cl 


674 


(•) 


102.804 


56.803 


November 1972 


6,036 


386,272 


815 


13.240 


5,769 


378,737 


74 


5,713 


Cl 


155 


C) 


54.624 


27.373 


December 1972 


95,323 


17.188,694 


17,590 


691,074 


88,708 


16,689,945 


1,315 


192,330 


4,078 


14,156 


799 


2.553,819 


1.584,548 


January 1973 


9.525 


983,753 


1,457 


20,894 


8,917 


967,393 


125 


4,504 


C) 


158 


C) 


172,536 


80,879 


February 1973 


6.245 


380,232 


1.151 


13,919 


5,769 


371,522 


51 


5,283 


Cl 


246 


_ 


65,292 


20.424 


March 1973 


16212 


746,931 


2,728 


30,278 


15,312 


735,105 


211 


18,461 


Cl 


676 


_ 


93,802 


44.488 


April 1973 


8806 


412,335 


1,446 


18,819 


8209 


399,684 


72 


6,138 


Cl 


397 


(•) 


42,695 


11.034 


May 1973 


8,346 


397366 


1,593 


17,468 


7,737 


384,443 


107 


4,574 


Cl 


254 


Cl 


56.423 


19.808 


June 1973 


26,166 


1,486,833 


5,114 


56,555 


23,930 


1,449,705 


323 


19,457 


Cl 


970 


Cl 


221,581 


72.670 


Pari year returns, total 


6,548 


279393 


913 


17.679 


6.027 


264,154 


103 


2,425 


(*1 


172 


Cl 


50.923 


18.665 


July 1972 


350 


15,574 


57 


1,489 


316 


14,204 


CI 


C) 


— 


C) 


_ 


2,260 


990 


August 1972 


340 


16,354 


113 


869 


258 


15,479 


_ 


_ 


— 


C) 


— 


4,017 


C) 


September 1972 


848 


22,075 


36 


659 


820 


21,628 


CI 


Cl 


— 


Cl 


_ 


3,608 


1,170 


October 1972 


568 


21,258 


95 


2,634 


540 


19,098 


3 


449 


— 


Cl 


— 


7,303 


Cl 


November 1972 


291 


22,620 


(•) 


CI 


333 


21,925 


C) 


Cl 


Cl 


Cl 


_ 


3,725 


2.367 


December 1972 


1,214 


67,919 


108 


3,528 


1.140 


65:265 


C) 


Cl 


— 


40 


Cl 


7,978 


3.216 


January 1973 


308 
241 


17,065 
8,869 


82 

CI 


2,313 
CI 


235 
234 


14,755 
9,169 


.,, 


Cl 


- 


C) 
C) 


- 


4,466 

Cl 


(•) 


February 1973 


C) 


March 1973 


541 

302 

339 

1,201 


22,421 
15,243 
13,709 
36,286 


42 
126 
(•) 

142 


784 
1,027 
C) 

2 963 


527 

206 

304 

1,107 


21,638 
14,292 
13,385 
33,316 


Cl 


Cl 


~ 


C) 
C) 

(•) 

14 


Cl 
C) 


5,139 
2,872 
2,908 
5857 


776 


April 1973 


(•) 


May 1973 


C) 


June 1973 


613 































Footnote at end of table See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



106 



Corporation Returns/1972 



Active Corporation Returns With Estimated Tax Payments 

Table 13.— Number of Returns, Net Income, Income Subject to Tax, Income Tax, Credits, Payments, Tax Due, and Overpayment, by Tax Status, by 

Accounting Period— Continued 





(Ail figures 


are estimates base 


on 


samples money amounts 


are in thousands ol dollars 






















Returns with normal tax. suf- 










tai. and alternative tai 










before foreign tai. 


Returns 


Nithout normal tax, surtax, and alternative tax before foreign tax, investment, and worh incentive credrts 




investment, and worli 










Incentive credits Continued 










T« due 












Tax from 
recomputing 


Additional 


Taipayments 


Accountint perioit ended 


Estimated tax payments 




Tax 


Number nf 
















at time 


overpayment 


niiiiiuc, III 

returns 


Net income 


Deficit 


prior year 


tax for tax 


Total net estimated 


1971 overpayments 




of filing 








investment 
credit 


preferences 


tax payments 


claimed as 


a credit 


















1 
























Number of 
returns 


Amount 


Number of 
returns 


Amount 




(261 


(27) 


(28) 


(29) 


(30) 


(31) 


• (32) 


(331 


(34) 


(35) 


(36) 


Total 


2,916,782 


1,990.778 


15,350 




272,110 


1,389,390 


4052 


15,803 


14,406 


123,844 


5736 


31,452 


Annual returns, total 


2.859.810 


1.949,699 


14,540 




268,111 


1,351.476 


3,830 


15.546 


13,639 


119,260 


5.542 


30.270 


luly 1972 


90.050 


26,789 


411 




(•) 


81.406 


66 


C) 


369 


1,862 


172 


616 


August 1972 


90.085 


31,403 


697 




CI 


30,642 


CI 


C) 


679 


2,345 


284 


222 


September 1972 


193,099 


92,924 


970 




C) 


65,057 


154 


262 


928 


6,319 


386 


1.537 


Ottober 1972 


131,180 


44.708 


694 




C) 


52,746 


170 


CI 


648 


4,304 


153 


847 


November 1972 


8S,36S 


24,789 


607 




C) 


41,803 


41 


CI 


592 


2,679 


287 


884 


December 1972 


1,372,359 


1,340,711 


5,948 




225,850 


711,092 


2,361 


14,368 


5,505 


63,468 


2,360 


18.062 


January 1973 


118.057 


58,496 


580 




(•) 


63,859 


CI 


C) 


547 


5,875 


180 


339 


February 1973 


78.740 


37,894 


516 




C) 


20,982 


CI 


C) 


486 


2475 


227 


702 


March 1973 


173.769 


91,969 


1,523 




9,745 


114,986 


533 


CI 


1.418 


8,621 


605 


1,984 


April 1973 


114,105 


39,737 


424 




C) 


27,990 


38 


CI 


397 


4,574 


91 


1,501 


May 1973 


113,402 


43,416 


626 




2,383 


45,042 


58 


CI 


606 


4,155 


256 


1,445 


June 1973 


298,599 


116,863 


1,539 




8,735 


95.871 


244 


CI 


1,459 


12,583 


536 


2,131 


Part-year returns, total 


56,972 


41,079 


810 




C) 


37,914 


222 


C) 


767 


4,584 


193 


1.182 


luly 1972 


3,691 


2,281 


-\ 




















August 1972 


3.128 


2,032 
























September 1972 


5.641 


3,447 
























October 1972 


2.175 


2,739 
























November 1972 


3.435 


2,603 
























December 1972 


9.198 


12,039 


\ ■ „ 


























) 810 




CI 


37.914 


222 


C) 


767 


4,584 


193 


1,182 


January 1973 


4.208 


2,540 


I 




















February 1973 


1.470 


1,067 
























March 1973 


5.767 


2,175 
























April 1973 


6.100 


2.254 
























May 1973 


2 483 


2 713 
























lune 1973 


9!676 


5!l89 


y 




























Returns without normal tai 


surtax, and alternative lax before foreign tax. investment, and work Incentive credits -Continued 






Taipayments Continued 
















Payments with appli 








Estimated tax payments — Continued 


Credd for 


cations lor extension 








Accounting period ended 








tax on 
special 


of filing time 


Tax due 




Tax 




















1972 estimated 


Less: Refunds of estimated 


fuels. 






at time 




over 






tai payments 




tax payments 


nonhighway 
gasoline 






of tiling 




payment 
















First 


Second 












Number of 


Amount 


Number of 


Total 


Amount when eijual 
to estimated 


and 
lubricating 


extension 


extension 












returns 


returns 


amount 


tax payments 


oil 
























(cols 36 plus 381 


















(371 


138) 


(39) 


(401 


(41) 


(42) 


(431 


(441 


(451 


(46) 


Total 


10,670 


205.358 


1,226 


112,974 


84,601 


1218 


11.667 


5,603 


1,282 




123,691 


Annual returns, total 




10,001 


200,191 


1.170 


111,201 


83,376 


1,192 


11261 


5,207 


1,222 




118,824 


luly 1972 




249 


4,003 


42 


2.755 


CI 


CI 


CI 


CI 


CI 




1.854 


August 1972 




444 


3.674 


(') 


C) 


C) 


C) 


C) 








2.336 


September 1972 




651 


33,816 


56 


29,049 


26,999 


67 


CI 


CI 


CI 




6.277 


October 1972 




561 


6,105 


67 


2,646 


1,655 


8 


CI 


_ 


CI 




4.233 


November 1972 




343 


3.661 


CI 


(•) 


C) 


20 


C) 




CI 




2.718 


December 1972 




4,100 


95.528 


559 


50,112 


32,579 


858 


5,159 


4,109 


522 




57,385 


January 1973 




435 


6,380 


35 


869 


632 


C) 


C) 


C) 






7.855 


February 1973 




326 


4,065 


(•) 


!•) 


C) 


CI 


CI 


-_ 


CI 




2 855 


March 1973 




1,007 


14,633 


133 


(,974 


6,121 


83 


3,269 


C) 


488 




11,819 


April 1973 




355 


7,320 


36 


4,247 


2,528 


56 


C) 




CI 




4,786 


M»y 1973 




400 


4,542 


46 


1,831 


1,327 


C) 


C) 


CI 






4,086 


lune 1973 




1,124 


16,464 


107 


6009 


4,895 


24 


297 


C) 


CI 




12,620 


Part year returns, total 




668 


5,167 


56 


1,773 


C) 


CI 


C) 


CI 


CI 




4.867 


July 1972 




■>k 






















August 1972 




























September 1972 




























October 1972 




























November 1972 




























December 1972 




\ 668 


5,167 


56 


\.m 


C) 


CI 


CI 


CI 


C) 




4,867 


January 1973 




/ 






















February 1973 




























March 1973 




























April 1973 




























May 1973 




























lune 1973 




J 



































_ 




_ 
















1 





(*) Estimate <s not shown sepatateiy because ot the small number o( sample returns on wtiicti i( was based However, the data are included m itie appropriate totals 
NOTE Detail may not add to totals because ol rounding See tert (or "tiptanation ot Terms" and ■•Description of the Sample and Limitations ol the Data " 



Corporation Returns/1972 



107 



Active Corporation Returns 

Table 14.-^Taxpayments: Number of Returns, Receipts, Net Income, Tax Computation Items, and Income Tax, by Taxpayment Status, by Size of 

Income Tax After Foreign Tax, Investment, and Work Incentive Credits 







llll fiiure 


are estimates based on samples - 


money amounts 


are m thousands of dollars I 














Totaf receipts 






Statutory special deductions 


Income subiect to normal tax 
surtax, and alternative tax 












Deduction 








Type of return, siie ot income 


Total 


Returns 
with and 
without 












for 








tai atter foreign tai. 
investment, and work incentive credits 


number of 
returns 


Returns 
with net 


Net income 


Deficit 


Net 
opeiatinj 

toss 
deduction 


Dividends 
received 


dividends 
paid on 
certain 
putilic 


Western 

Hemisphere 

Trade 


Total 


Net long 
term capital 
gam uxed 






net 


income 






deduction 


Corporation 




at alterna 






income 












utility 
stocli 


deduction 




five rates 




(1) 


12) 


0) 


(4) 


(5) 


IE) 


(7) 


(8) 


(9) 


(10) 


111) 


Total active corporation returns 


1.812.760 


2.171.209.849 


1.895.095.856 


112,798,221 


16.037,579 


4,169,087 


3,962,930 


33.134 


315.892 


95.063.146 


4,954812 


Returns other than Forms II20S and I120DISC. total 


1.522.027 


2.071.128.829 


1.810.569.394 


107.034,737 


14.714.557 


4,169,046 


3,962.929 


33.134 


315.892 


95,057.317 


4,949,773 


Returns With tax due at time of tiling, total 


665.110 


798.897.380 


763.103.905 


42.898.520 


948.704 


1,011,828 


1,621.728 


6.874 


49.047 


40.196.619 


2,032,632 


With income tax after credits, total 


655.182 


736.919.917 


736.879.952 


41,753.887 


1.549 


633,123 


1.541.043 


4.763 


30.914 


39.511.227 


2,019,990 


Under S6.000 


501.188 


139.609.344 


139.571.957 


4,134.044 


674 


269,265 


76.310 


_ 


1.184 


3.762.053 


5.052 


J6.000 under $10,000 


(0.593 


38,095.602 


38.095.513 


1.896.751 


CI 


26,247 


167.759 


— 


CI 


1.695.481 


21,610 


JIOOOO under $15,000 


25.361 


23.850.471 


23.850.435 


998.409 


CI 


22,580 


18.952 


_ 


CI 


956.601 


44,146 


$15,000 under $20,000 


15.266 


18.950.449 


18,950.449 


795.359 


_ 


23.426 


12.826 


_ 


CI 


758.605 


38,560 


$20,000 under $25,000 


11.323 


15.885.999 


15.885.999 


718.939 


_ 


27.624 


8.871 


_ 


CI 


682,811 


38,694 


$25,000 under $50,000 


26.453 


52.249.056 


52.246.603 


2.433.898 


C) 


46164 


44,232 


_ 


_ 


2,349.410 


130,943 


$50,000 under $75,000 


11.22« 


32.504.864 


32.504.864 


1.695.468 




25.714 


24.811 


C) 


C) 


1.647.431 


79,563 


$75,000 under $100,000 


5.755 


23.571,319 


23.571.319 


1.254.833 


— 


26.188 


30,039 


CI 


C) 


1.200.072 


85,078 


$100,000 under $250,000 


10.955 


71.041.857 


71.041.857 


4.078.562 


_ 


65.868 


80,251 


CI 


CI 


3.931.071 


291231 


$250,000 under $500 000 


3.609 


47.072.657 


47.072.657 


2.965.549 


_ 


38.717 


77,142 


C) 


CI 


2.847.309 


172,717 


$500,000 under $1,000,000 


1.699 


39.506.846 


39.506.846 


2.830.783 


_ 


30.961 


158,344 


16 


2.305 


2.640.785 


155,362 


$1,000,000 under $10,000,000 


1.339 


123.613.841 


123.613.841 


8.873.828 


_ 


24.609 


608,967 


2.751 


9.923 


8.212.983 


422,434 


$10,000,000 under $50,000,000 


96 


59,994.239 


59.994.239 


4.582.057 


_ 


5.105 


125,177 


1.849 


704 


4.442.025 


492.316 


$50,000,000 undei $100,000,000 


10 


21.609.930 


21.609.930 


1.553.325 


_ 


_ 


40,021 


_ 


CI 


1.510.505 


17.710 


$100,000,000 or more 


6 


29.363.443 


29.363.443 


2.942.082 


_ 


CI 


67,341 


_ 




2.874.085 


24.574 


Without income tax after credits, total' 


9.928 


61.977.463 


26.223.953 


1.144.633 


947.155 


378,705 


80685 


CI 


CI 


685.392 


12.642 


With net income 


5.498 


26.223.953 


26.223.953 


1.144,633 




378.705 


63 090 


_ 


CI 


685.392 


12.642 


Without net income 


4.430 


35.753.510 




~ 


947.155 




17,595 


CI 








Returns with overpayment or with equal tax and 
























payments, total 


146.018 


1.052.735.541 


966,124.995 


58,298.164 


3.345.126 


1.171.268 


2,125,776 


26,242 


256.815 


54,506,364 


2.913.868 


With income lax after credits, total 


103.451 


885.776.897 


885,539,841 


55.757.391 


C) 


534.659 


1,608.866 


26,208 


213.150 


53,368,159 


2.823.724 


Under $6 000 


54.925 


35.433.120 


35,422,124 


707.705 


CI 


46.787 


25.564 


_ 


C) 


633,487 


5.387 


$6,000 under $10,000 


9.967 


13.505.580 


13,505,010 


324.956 


C) 


8.511 


11.005 


_ 


CI 


305,357 


8.488 


$10,000 under $15,000 


7.036 


11.733.801 


11,733,801 


297.931 




11.572 


11.983 


CI 


CI 


275,569 


8.390 


$15,000 under $20,000 


4839 


8767.653 


8,767,653 


262.551 


_ 


6.013 


8.614 


_ 


CI 


247,258 


9.003 


$20,000 under $25,000 


3.328 


7.273.527 


7,273,527 


243.967 


_ 


7.705 


8.350 


CI 


CI 


227,629 


12.472 


$25,000 under $50,000 


8.368 


25.505.211 


25.505,211 


873.303 


_ 


20.828 


23.064 


CI 


CI 


815,831 


44.381 


$50,000 under $75,000 


3.918 


18.527.196 


18,527,196 


638.909 


_ 


12.837 


24.881 


CI 


CI 


601,665 


32.248 


$75,000 under $100,000 


2.272 


13.599.984 


13,599,984 


526.150 


— 


15.690 


22.229 


CI 


CI 


488,265 


28.084 


$100,000 under $250,000 


4.362 


49.906.413 


49,680,923 


1.766.118 


(■) 


51.554 


56.318 


C) 


CI 


1,661,998 


96.907 


$250,000 under $500,000 


1.862 


36.201.481 


36,201,481 


1.675.255 


_ 


54.934 


51.938 


CI 


1.396 


1,564.999 


94.898 


$500,000 under $1,000,000 


1.055 


48.325963 


48,325,963 


4,911241 


_ 


60.403 


82.248 


1,798 


1,802 


4.756.961 


181.252 


$1.000 000 under $10,000,000 


1.253 


219.724.289 


219,724,289 


11,293,267 


_ 


174.413 


521.894 


11,869 


32.460 


10.524,285 


1.052.350 


$10,000,000 under $50,000,000 


226 


198.699.506 


198.699,506 


13,629.348 


_ 


60.255 


253.819 


6,871 


53.563 


13,263,552 


1.076.040 


$50,000,000 under $100,000,000 


24 


50.881.813 


50,881,813 


4,275,412 


_ 


650 


36.583 


4.635 


16.139 


4,217,214 


81,928 


$100.000000 or more 


11 


147.691.360 


147,691,360 


14,331278 


_ 


2.507 


470,376 


CI 


93.123 


13,784,089 


91896 


Without income tax after credits, total' 


42.567 


166.958.644 


80,585,154 


2,540773 


3.335.548 


636.609 


516,910 


CI 


43.665 


1,138,205 


90.144 


With net income 


19.015 


80.585.154 


80,585,154 


2,540,773 


_ 


636.609 


477,668 


_ 


43.665 


1,138,205 


90,144 


Without net income 


23.551 


86.373.490 


- 


- 


3.335.548 


- 


39,242 


CI 


- 


- 


- 


Returns with neither tax after credits nor 
























taxpayments. total 


710.015 


214.496.634 


80,861,634 


5,825,473 


10.244.036 


1,985.332 


210,341 


_ 


9.827 


343,597 


3,141 


With net income .. 


175.879 


80.861.634 


80,861,634 


5,825,473 


_ 


1.985.332 


158,815 


_ 


9.827 


343.597 


3.141 


Without net income 


534.136 


133.635.000 




- 


10.244.036 


- 


51,526 


- 


- 


- 


- 


Relurns showing refunds of estimated tax total 


4.282 


90.240.885 


63,198,968 


2,103,385 


614,540 


43,608 


101,832 


5.941 


7.079 


1.956.952 


251.035 


With refunds equal to 1971 overpayments claimed 
























as a credit plus 1972 estimated tax payments. 
























total 


1.584 


16.420.586 


2,044,367 


31,708 


350,273 


CI 


9,287 


CI 


CI 


23.601 


1,160 


With income tax after credits 


405 


964.461 


964,461 


14,631 


_ 


CI 


1,307 


_ 


_ 


11.048 


C) 


Without income tax after credits ' 
























With other taxpayments 


238 


7 965 770 


413,514 


3,635 


112,297 


CI 


1,134 


CI 


C) 


CI 


C) 


Without other taxpayments 


940 


7490.355 


666,392 


13442 


237,976 


CI 


6,846 


C) 


CI 


11.384 


508 


With refunds not equal to 1971 overpayments 
























claimed as a credit plus 1972 estimated tax 
























payments, tofaf 


2.698 


73.820.299 


61,154,601 


2,071,67/ 


264,267 


38,348 


92,545 


C) 


6.875 


1.933.351 


249,875 


With income tax aftei credits 


2.212 


58 300 383 


58,300242 


2,002 119 


CI 


36,953 


90,366 


CI 


6.623 


1.865.687 


248,966 


Without income tax after ciedits' 


486 


15.519916 


2 854 359 


69558 


264 199 


CI 


2,179 


- 


CI 


67,664 


CI 


Small Business Corporation Returns. Form 1120S 


287 906 


90.999639 


75490,839 


4 197417 


1 322 316 




- 


- 


- 


5,829 


5.039 


Domestic International Sales Corporations Form 
























1120 DISC 


2827 


9.081 381 

1 


9,035,673 


I 566 067 


706 


41 


1 







- 


- 



Footootes at end of table See text for "Explanation ol Terms" and "Description ol the Sample and Limitations ot the Data " 



108 



Corporation Returns/1972 



Active Corporation Returns 

Table 14.— Taxpayments: Number of Returns. Receipts, Net Income, Tax Computation Items, and Income Tax, by Taxpayment Status, by Size of 

Income Tax After Foreign Tax. Investment, and Work Incentive Credits— Continued 

lAII figures are estimates based on samples money amounts are In thousands of dollars 1 





Income tai before credits 


Foreign tax credit 


Investment credit 


Type of return, swe of 




Normal tax, 


surtax, and 


Tax from recomputing prior 


Additional tax for 










income tai after foreign tai. 
investment, and worti incentive credits 


Total 


alternative tax 


year investment credit 


tax preferences 


Number of 


Amount 


Number of 


Amount 














returns 


returns 






Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 








(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(201 


(21) 


(22) 


Total active corporation returns 


42.890.248 


830.498 


42,466.695 


47,706 


107,653 


5.501 


315.900 


6.411 


6.315.725 


474.653 


3.024.608 


Returns otfier than Forms U30S and 1120'DISC. total 


42.888.399 
17.287.520 


830.300 
659.077 


42,464.889 
17.137.654 


47,706 
35,417 


107,653 
34,689 


5.472 
4.051 


315.857 
115.177 


6.411 

3.636 


6.315.725 
1.314.771 


474.653 
339.203 


3.024.608 


Returns with tax due at time of tiling, total 


844.386 


With income lai after credits, total 


16.925.396 


655.182 


16.818.996 


26,595 


27,418 


3.372 


78.982 


3.594 


1.004,843 


335 323 


835.656 


Under $6,000 


845,435 


501.488 


841.789 


11,174 


3,101 


344 


■ 545 


1.444 


2,592 


221.050 


85.920 


$6,000 under $10,000 


605,699 


40.593 


594.096 


1,975 


505 


28 


11.098 


152 


278.645 


25.398 


23.322 


$10,000 under $15,000 


320,431 


25.361 


319.748 


1,603 


510 


81 


173 


139 


199 


16.825 


20.735 


$15,000 under $20,000 


277,176 


15,266 


276.257 


1,130 


675 


263 


244 


67 


744 


11.126 


18,420 


$20,000 under $25,000 


261,930 


11.323 


261.185 


924 


415 


201 


330 


CI 


CI 


8.575 


12,487 


$25,000 under $50,000 


968,145 


26.453 


963.862 


3,010 


1,430 


783 


2.853 


152 


1.729 


21.266 


43,728 


$50,000 under $75,000 


720,092 


11.224 


716.189 


1,547 


946 


428 


2.957 


164 


5.786 


9.570 


28,497 


$75,000 under $100,000 


532,813 


5.755 


529.400 


853 


698 


275 


2.715 


73 


14.198 


5.093 


19,099 


$100,000 under $250,000 


1,787.260 


10.955 


1.774.190 


2.010 


1,733 


591 


11.337 


346 


26.370 


10.009 


60,231 


$250,000 under $500,000 


1.325.477 


3,609 


1.315.309 


952 


2,007 


209 


8.161 


284 


8.941 


3.387 


52,627 


$500,000 under $1,000,000 


1.237.618 


1,699 


1.229.924 


593 


1,564 


99 


6.130 


205 


11.161 


1.600 


45,645 


$1,000,000 under $10,000,000 


3.892.178 


1.339 


3.857.641 


725 


5,243 


62 


29.294 


425 


250.606 


1.308 


208,672 


$10,000,000 under $50.000 000 


2.051.392 


96 


2.042,767 


78 


5,480 


3 


3.145 


68 


117.887 


96 


136,549 


$50,000,000 under $100,000,000 


723.515 


10 


721,803 


10 


1,712 




_ 


9 


66.841 


10 


27,363 


$100,000,000 or more 


1.376.235 


6 


1,374,836 


5 


1,399 


_ 


_ 


6 


218.427 


6 


52,361 


Without income tax after credits, total' 


362.124 


3.895 


318,658 


8.821 


7,271 


678 


36.195 


41 


309.928 


3.880 


8,730 


With net income 


345.219 


3.895 


318,658 


4.596 


2,680 


447 


23.881 


41 


309.928 


3.880 


8,730 


Without net income 


16.905 


- 


- 


4.224 


4,591 


231 


12.314 


- 


- 


- 


- 


Returns with overpayment or with equal tax and payments. 
























total 


25.485.786 


118.402 


25,212.142 


12.289 


72,964 


1.421 


200.680 


2.532 


4.935.191 


82,862 


2,130,906 


With income tax after credits, total 


24.915.151 


103.451 


24 710.257 


9.130 


66,667 


1.098 


138.227 


2.378 


4.463.033 


68,011 


2,101,204 


Undei $6,000 


165.376 


54.925 


164.232 


2,233 


774 


141 


370 


291 


24.023 


28,663 


27,892 


$6,000 under $10,000 


94.377 


9.967 


93.711 


792 


526 


55 


140 


72 


7.316 


7,083 


13,437 


$10,000 under $15,000 


94.691 


7.036 


94.423 


534 


97 


41 


171 


68 


565 


5,271 


10,500 


$15,000 under $20,000 


92.289 


4.839 


92.035 


405 


97 


58 


157 


46 


1.139 


3,644 


8,740 


$20,000 under $25,000 


90.713 


3.328 


90.205 


390 


397 


40 


111 


38 


8.852 


2,553 


8,546 


$25,000 under $50,000 


343,677 


8.368 


340.613 


904 


803 


186 


2.261 


139 


25.048 


6,930 


25,751 


$50,000 under $75,000 


264,367 


3.918 


262.488 


617 


445 


86 


1.434 


78 


3.450 


3.470 


22,106 


$75,000 under $100,000 


218,890 


2.272 


217.234 


456 


801 


69 


855 


89 


5.069 


2,048 


15.291 


$100,000 under $250,000 


764,447 


4.362 


757.056 


872 


2,053 


154 


5.328 


268 


22.177 


4,068 


56.179 


$250,000 under $500,000 


729,317 


1.862 


723.725 


501 


1,466 


91 


4.126 


251 


25.966 


1,763 


54.373 


$500,000 under $1,000,000 


2,256.016 


1.055 


2.244.337 


415 


4,017 


68 


7.662 


228 


1.431.303 


1.019 


73.925 


$1,000,000 under $10,000,000 


4.917.314 


1.253 


4.852.624 


780 


16,282 


86 


48.408 


596 


592.853 


1.235 


578.699 


$10,000,000 under $50,000,000 


6.240.257 


226 


6.169.468 


192 


17,715 


15 


53.074 


180 


810.858 


224 


588,979 


$50,000,000 under $100,000,000 


2.014.563 


24 


2.008,430 


23 


6,128 


(•) 


(•) 


18 


231.168 


24 


142,860 


$100,000,000 or more 


6.628.857 


11 


6,599,676 


11 


15,056 


(•) 


(•) 


11 


1.273.246 


11 


473,926 


Without income tax after credits, total' 


570.635 


14.950 


501,885 


3,158 


6,297 


322 


62.453 


154 


472.158 


14.850 


29,702 


With net income 


556.094 


14.950 


501,885 


1,754 


3,178 


142 


51.031 


154 


472.158 


14850 


29,702 


Without net income 


14.541 


- 


- 


1,404 


3.119 


180 


11.422 


- 


- 


- 


- 


Returns with neither lax after credits nor taxpayments, total 


110 533 


52.636 


110,533 


„ 


_ 


„ 


_ 


238 


61.909 


52.408 


48,611 


'With net income 


110.533 


52.636 


110.533 


^ 


_ 


_ 


_ 


238 


61.909 


52.408 


48,611 


Without net income 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Returns showing refunds of estimated lax. total 


897.511 


3,055 


880,947 


933 


6.794 


75 


9.770 


204 


270.882 


2.748 


132,500 


With refunds equal to 1971 overpayments claimed as a 
























credit plus 1972 estimated tax payments, total 


10,488 


639 


8,959 


162 


915 


24 


614 


16 


4.912 


489 


1.974 


With income tax aflei credits 


3.914 


405 


3,864 


(•) 


CI 


(•) 


CI 


CI 


C) 


262 


922 


Without income tax aftei credits ' 
























With other taxpayments 


1.200 


(•) 


(•) 


66 


316 


(•) 


CI 


C) 


C) 


CI 


C) 


Without other taxpayments 


5.374 


197 


4,749 


72 


552 


4 


73 


C) 


C) 


192 


780 


With refunds not equal to 1971 overpayments claimed as a 
























credit plus 1972 estimated tax payments, total 


887.023 


2,416 


871,988 


770 


5.879 


50 


9.156 


187 


265.970 


2.258 


130.526 


With income tax after credits 


853.544 


2,212 


840,136 


566 


4.999 


32 


8.409 


173 


234.689 


2.057 


129.955 


Without income tax after credits' 


33.479 


204 


31,852 


203 


880 


17 


747 


C) 


C) 


201 


S71 


Small Business Corporation Returns. Form 1120S 


1.849 


197 


1,806 


- 


- 


(•) 


CI 


- 


- 


- 


- 


Domestic International Sales Corporations. Form 1120 DISC 


- 


- 


- 


- 


- 


- 




- 


- 


- 


- 



Footnotes at end of table See texl for "Explanation of Terms" and "Oescription of the Sample and Limitations of the Data " 



Corporation Returns/1972 



109 



Active Corporation Returns 

Table 14.— Taxpayments: Number of Returns, Receipts, Net Income, Tax Computation Items, and Income Tax, by Taxpayment Status, by Size of 

Income Tax After Foreign Tax, Investment, and Work Incentive Credits— Continued 



lAJI figures are estimates based on samples-money amounts are in ttiousands ot dollars] 





Worit incentive credit 


Income tax after credits 


Personal 


Taxpayments 


Type of return, size of income 
tai after toreitn tai. investment. 












Estimated tax payments 


Number of 
returns 






Normal tax, 

surtax, and 

alternative 

tax 


Holding 

Company 

tax 


Total net 
taxpayments 


Total net estimated 


1971 overpayments claimed 


1972 estimated tax 


and work incentive credits 


Amount 


Total 


tax payments 


as a 


red it 


payments 




Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 




(23) 


(24) 


(25) 


(261 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


Total active corporation returns 


1.425 


1,895 


33.548,020 


33,124,467 


1.510 


31,350.964 


238,208 


24.668.470 


45.190 


1,000.831 


218,754 


24,083,785 


Hetumsotliei than Forms !120Sand 1120 DISC, total 


1,425 


1,895 


33.546,171 


33,122.661 


1.510 


31.348.605 


238.208 


24,668,470 


45,190 


1,000,831 


218,754 


24.083.785 


Returns with tai due at time of filing, total 


779 


684 


15,127,679 


14,977,813 


1,497 


10.704,049 


131.089 


8,862,483 


19,000 


210.185 


122,951 


8,713,541 


With income tax after credits, total 


779 


684 


15,084,213 


14,977,813 


1,127 


10.671,294 


130.891 


8,858,241 


18.889 


208.695 


122,747 


8,689.784 


Under S6,000 


266 


96 


756,827 


753,181 


89 


97,769 


28.590 


44,249 


6.179 


4,652 


24,043 


41,278 


S6,000 under S 10,000 


(•) 


CI 


303,677 


292,074 


CI 


93.644 


16.444 


58,375 


1,828 


3,484 


15,476 


55,467 


$10,000 under $15,000 


CI 


CI 


299,475 


298.792 


CI 


112,911 


14.803 


86.695 


1,455 


3.715 


14,357 


84,580 


$15,000 under $20,000 


CI 


CI 


257,987 


257.068 


_ 


110,323 


10,228 


87,756 


1,143 


4,327 


9,834 


85,170 


$20,000 under $25,000 


CI 


CI 


248,718 


247,973 


CI 


116,007 


8,354 


97,612 


935 


3.587 


8 099 


94,111 


$25,000 under $50.000 


CI 


CI 


922,657 


918,374 


CI 


495,039 


21,322 


414,771 


2,729 


16.761 


20,569 


399,751 


$50,000 under $75.000 


CI 


CI 


685,763 


681,860 


CI 


401,616 


9,752 


339,974 


1,205 


9.845 


9,546 


334,992 


$75,000 under $100,000 


CI 


CI 


499,501 


496.088 




294,205 


5,076 


244,595 


707 


9.779 


4,869 


235,533 


$100,000 under $250,000 


59 


62 


1.700,597 


1,687,527 


CI 


1,099,924 


9,926 


924,432 


1,508 


33,901 


9.654 


893,740 


$250,000 under $500,000 


40 


40 


1.263,869 


1,253.701 


_ 


879,607 


3,344 


736,378 


584 


27,759 


3.282 


714,370 


$500,000 under $1,000,000 


33 


42 


1,180,770 


1,173 076 


CI 


886 208 


1.634 


741423 


305 


22.920 


1.608 


722,166 


$1,000,000 under $10,000,000 


57 


83 


3.432,817 


3,398.280 


CI 


2,870,305 


1,302 


2,380,755 


278 


48,809 


1,295 


2.346,556 


$10,000,000 under $50,000,000 


19 


38 


1,796,918 


1,788,293 


_ 


1,610.456 


95 


1,276,603 


26 


18,537 


95 


1.258,066 


$50,000,000 under $100,000,000 


6 


45 


629,266 


627.554 


_ 


578.853 


10 


491,048 


CI 


(•) 


10 


490,484 


$100,000,000 or more 


CI 


C) 


1,105,371 


1,103.972 





1.024.427 


6 


933,575 


CI 


CI 


6 


933,520 


Without income tax after credits, total' 


_ 


_ 


43,466 


_ 


370 


32.755 


197 


4,242 


111 


1,490 


203 


23,757 


With net income 


_ 


_ 


26,561 


_ 


370 


21,586 


91 


1,130 


29 


142 


90 


2,072 


Without net income 


- 


- 


16,905 


- 


CI 


11,169 


106 


3,112 


82 


1,348 


113 


21.685 


Returns with overpayment or with equal tax and 


























payments, total 


483 


1,198 


18,418,491 


18,144,847 


13 


20.644.556 


107.119 


15,805,987 


26.089 


788.783 


94.940 


15,315,808 


With income tax after credits, total 


451 


1.173 


18.349,741 


18,144.847 


13 


20,366.275 


85.459 


15,614,224 


18.199 


750.679 


79.459 


15,105,277 


Under $6,000 


(•) 


C) 


113,454 


112,310 


CI 


243.621 


39.968 


199,308 


9.395 


27.270 


35.179 


184,948 


$6,000 under $10,000 


_ 


_ 


73,624 


72,958 


_ 


127,176 


9,202 


113,156 


1,609 


8.109 


8,839 


112,034 


$10,000 under $15,000 


CI 


C) 


83,625 


83.357 


_ 


125,820 


6,456 


111,360 


987 


6.856 


6.277 


109,361 


$15,000 under $20,000 


CI 


C) 


82,396 


82.142 


CI 


117.943 


4.476 


103,528 


757 


5.868 


4.385 


100,186 


$20,000 under $25,000 


CI 


C) 


73,309 


72.801 


CI 


99,985 


3,080 


84,871 


530 


5.831 


2.946 


83,384 


$25,000 under $50,000 


CI 


CI 


■292,845 


289.781 


_ 


394,537 


7,888 


343,701 


1,355 


20.016 


7.718 


336,060 


$50,000 under $75,000 


41 


28 


238,783 


236.904 


CI 


302,550 


3,723 


262,831 


695 


13,502 


3.667 


258,633 


$75,000 under $100,000 


CI 


CI 


198,525 


196.869 


CI 


244,811 


2,188 


213,949 


400 


11.092 


2,138 


212,521 


$100,000 under $250,000 


35 


40 


686,051 


678.660 


CI 


840,225 


4,207 


722,957 


951 


34,304 


4.109 


713,814 


$250,000 under $500,000 


42 


41 


648,937 


643.345 


CI 


766,609 


1,787 


633,397 


478 


35,351 


1.746 


' 615,409 


$500,000 under $1,000,000 


34 


38 


750.750 


739.071 


_ 


863,549 


1.010 


683,005 


330 


40.066 


997 


670,359 


$1,000,000 under $10,000,000 


95 


171 


3,745.591 


3.680.901 


CI 


4,196,304 


1,212 


3.040,066 


533 


163.962 


1,199 


2,952,498 


$10,000,000 under $50,000,000 


59 


243 


4,840,177 


4,769,388 


_ 


5,127,524 


223 


3,724,364 


152 


178.417 


223 


3,578373 


$50,000,000 under $100,000,000 


8 


45 


1,640.490 


1,634,357 


_ 


1,737,077 


23 


1,303,107 


13 


48,756 


23 


1,254,351 


$100,000,000 or more 


8 


501 


4,881.184 


4.852.003 


_ 


5,178,544 


10 


4.074,624 


8 


151.279 


10 


3,923,346 


Without income tax after credits, total' 


C) 


C) 


68,750 


_ 


CI 


278,281 


21,659 


191,763 


7,890 


38.104 


15.480 


210,531 


With net income 


C) 


C) 


54,209 


_ 


(•) 


138,112 


8,816 


80,700 


3.000 


13.806 


6,426 


85,556 


Without net income 


- 


- 


14,541 


- 


C) 


140,169 


12,843 


111,063 


4,890 


24,298 


9.053 


124,975 


Returns with neither tax after credits nor 


























taxpayments, total 


CI 


C) 


— 


_ 


— 


_ 


— 


— 


_ 


_ 


_ 


— 


With net income 


CI 


C) 


— 


— 


— 


— 




— 


— 


— 


— 


— 


Without net income 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Returns showing refunds of estimated tax, total 


34 


37 


494,092 


477,528 




568,182 


2,698 


551,664 


931 


58,176 


4,028 


909.852 


With refunds equal to 1971 overpayments 


























claimed as a credit plus 1972 estimated tax 


























payments, total 


CI 


CI 


3.602 


2,073 


— 


1,632 


_ 


_ 


363 


4.539 


1,406 


89.847 


With income tax after credits 


C) 


CI 


2,123 


2,073 


„ 


856 


_ 


_ 


211 


514 


248 


3,593 


Without income tax after credits ' 


























With other taxpayments 







854 






776 






32 


925 


223 


24.748 


Without other taxpayments 


- 


- 


625 


- 


- 




- 


- 


119 


3,100 


933 


61,506 


With refunds not eilual to 1971 overpayments 


























claimed as a credit plus 1972 estimated tax 


























payments, total 


33 


37 


490,490 


475.455 


_ 


566,550 


2,698 


551.664 


567 


53,637 


2,622 


820,005 


With income tax after credits 


33 


37 


488,863 


475.455 


_ 


554,394 


2,212 


539,990 


398 


47,433 


2,166 


770632 


Without income tax after credits' 


- 


- 


1,627 


- 


- 


12,156 


486 


11,674 


169 


6,204 


456 


49,373 


Small Business Corporation Returns, Form U20S 


- 


- 


1,849 


1,806 


- 


2,359 


- 


- 


- 


- 


- 


- 


Domestic International Sales Corporations, Form 


























1120 DISC 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 



Footnotes at end ot table See text for "Explanation of Terms" and "Description of ttie Sample and Limitations of the Data " 



110 



Corporation Returns/1972 



Active Corporation Returns 

Table 14.— Taxpayments: Number of Returns, Receipts. Net Income, Tax Computation Items, and Income Tax, by Taxpayment Status, by Size of 

Income Tax After Foreign Tax, Investment, and Work Incentive Credits— Continued 

lAII figures are estimates based on samples money amounts are m thousands ot dotlarsi 





Taipayments — Continued 






Estimated t» 






















Type ol return, size ot mcome 
tai after loreign 


payments- 


- Conbnued 


Credtt tor tax paid on special 

fuels, non highway gasolme 

and lubricating oil 


Credit for tax paid by regulated 
investment companies 




Payments with applications for extensions 
of filing time 




Less: Refunds of 


Tax due 
at time 
ot tiling 


lai. mvestment, and worh 
incentive credits 


estimated tax payments 




















Number of 
returns 




Numlier of 
returns 




Number of 
returns 






First extension 


Second extension 






Amount 


Amount 


Amount 




Numlier of 
returns 


Amount 


Number of 
returns 


Amount 






(35) 


(3S) 


(37) 


(38) 


(39) 


(40) 


(41) 


(42) 


(43) 


(44) 


(45) 


Total active cotpciation returns 


4.282 


416.405 


32.833 


30.939 


353 




1.419 


. 124.241 


4.302.525 


19.260 


2.347.6H 


4.406.847 


Returns otiier than Forms II20Sand 11200ISC. 


























total 


4.282 


416.405 


28.283 


29.554 


353 




1.419 


123.908 


4.301.563 


19.254 


2.347.599 


4.405.254 


Returns with tax due at time of filing, total 


771 


61.220 


13.306 


7.872 


100 




471 


79.746 


1.564.531 


5.142 


268.692 


4.405.254 


With income tax after credits, total 


667 


40.218 


12.648 


6.865 


100 




471 


79.191 


1.549.354 


5.056 


256.363 


4.394.091 


Under J6.000 


370 


1.644 


5.075 


391 


CI 


CI 




43.354 


50.548 


2.357 


2.536 


644.170 


56,000 undei 510,000 


CI 


CI 


893 


147 


CI 


(*l 




7.449 


28.530 


756 


6.592 


208.335 


510.000 under 515,000 


77 


1.590 


753 


224 


C) 


(•) 




4.805 


24.071 


349 


1.812 


185.732 


515,000 under 520.000 


(•) 


CI 


596 


266 






_ 


3.214 


21.293 


215 


1.008 


148.036 


520,000 under 525,000 


1*) 


CI 


372 


54 


C) 


CI 




2.264 


17.712 


104 


621 


132.983 


525,000 undei 550,000 


23 


1.759 


1.470 


529 


C) 


C) 




6.376 


76.184 


313 


3.356 


427.296 


550,000 under 5/5,000 


30 


4.904 


628 


245 


C) 


C) 




3.100 


58.528 


179 


2.869 


284.450 


575.000 under 5100,000 


CI 


CI 


337 


158 


C) 


(*) 




1.678 


47.505 


110 


1.927 


205.531 


5100,000 under 5250,000 


22 


3.202 


1.003 


489 


CI 


(*) 




3.622 


163.011 


291 


11.992 


601.762 


5250.000 under 5500,000 


15 


5.769 


557 


486 


CI 


C) 




1.530 


133.764 


116 


8.933 


384.677 


5500 000 under 51,000,000 


7 


3.672 


412 


486 


5 




23 


848 


129.293 


99 


14.983 


294.153 


51,000.000 under 510.000.000 


6 


14.610 


475 


2.043 


CI 


CI 




851 


406.227 


125 


81.265 


559.144 


510.000.000 under 550.000.000 


— 


_ 


59 


1.156 


CI 


CI 




81 


251.502 


30 


81.194 


186.468 


550.000.000 under 5100.000.000 


_ 


_ 


6 


134 


CI 


[*) 




9 


66.716 


3 


20.950 


50.410 


5100.000.000 or more 


— 


— 


6 


57 






— 


5 


74.470 


C) 


C) 


80.944 


Without income tax after credits, total' 


103 


21.002 


657 


1.007 


— 




— 


555 


15.177 


86 


12.329 


11.163 


With net income 


C) 


C) 


360 


715 







_ 


351 


10.746 


67 


8.995 


5.527 


Without net income 


81 


19.918 


296 


292 


- 




- 


203 


4.431 


19 


3.334 


5.636 


Returns witfi overpayment or with equal tax 


























and payments, total 


2.645 


298.878 


14.977 


21.682 


252 




948 


44.161 


2.737.032 


14.112 


2.078.907 


— 


With income tax after credrts. total 


1.949 


241,995 


4.921 


15.274 


194 




838 


31.111 


2.685.118 


12.321 


2.050.821 


_ 


Under 56.000 


527 


13.121 


1.262 


670 


C) 


C) 




17.309 


34.847 


4.726 


8.577 


— 


56.000 under 510.000 


186 


7.043 


431 


365 


C) 


C) 




2.039 


10.877 


803 


2.727 


— 


510.000 under 515.000 


108 


4.930 


198 


126 


— 




— 


1.642 


11.151 


711 


3.183 


— 


515.000 under 520,000 


129 


2.491 


156 


84 


C) 


C) 




1.097 


10.154 


575 


4.105 


— 


520.000 under 525.000 


155 


4.332 


114 


69 


— 




— 


937 


9.742 


568 


5.303 


— 


525.000 under 550.000 


241 


12.368 


441 


346 


— 




_ 


2.153 


36.895 


1.043 


13.595 


— 


550.000 under 5'5.000 


114 


9.324 


282 


234 


C) 


C) 




1.170 


28.349 


577 


11.134 


_ 


575.000 under 5100.000 


109 


9.663 


185 


182 


C) 


CI 




782 


19.228 


432 


11.452 


— 


5100.000 under 5250.000 


173 


25.141 


502 


60S 


CI 


C) 




1.515 


72.140 


949 


44.523 


— 


5250.000 under 5500.000 


78 


17.341 


337 


545 


6 




37 


786 


78.791 


562 


53.839 


_ 


5500.000 under 51.000.000 


52 


27.420 


252 


1.433 


5 




17 


553 


103.025 


411 


76.069 


— 


51.000.000 under 510.000.000 


68 


76.401 


553 


4.521 


8 




410 


885 


641.337 


746 


509.970 


— 


510.000.000 under 550.000.000 


6 


32.420 


171 


4.456 


CI 


CI 




204 


760.021 


182 


638.653 


— 


550,000.000 under $100.000,000 


— 


— 


21 


548 


— 




— 


24 


241.331 


22 


192.091 


— 


5100,000,000 or more 


_ 


— 


10 


1.090 


— 




— 


11 


627.230 


10 


475.600 


— 


Without income tax after credits, total' 


695 


56.883 


10.056 


6.408 


58 




110 


13.050 


51.914 


1.791 


28.086 


— 


With net income 


239 
456 


18.657 
38.226 


4.282 
5.774 


2.985 
3.423 


20 
CI 


CI 


34 


7.112 
5.937 


33.437 
18.477 


931 
860 


20.956 
7.130 


_ 


Without net income 


- 


Returns with neither tax after credits nor 


























taxpayments. total 


— 


— 


— 


— 


— 




— 


— 


— 


— 


— 


— 


With net mcome 


— 


— 


— 


— 


— 




— 


— 


— 


— 


— 


— 


Without net income 


- 


- 


- 


- 


- 




- 


- 


- 


- 


- 


- 


Returns showing refunds of estimated tax. 


























total 


4.282 


416.405 


606 


1.264 


_ 




_ 


162 


6.464 


36 


8.790 


6,271 


With refunds equal to 1971 overpayments 


























claimed as a credit plus 1972 estimated 


























tax payments, total 


1.584 


94.385 


224 


205 


— 




— 


98 


926 


CI 


CI 


2,174 


With income tax after credits 


405 


4.106 


C) 


C) 


— 




— 


CI 


CI 


CI 


CI 


1,283 


Without income tax after credits ' 


























With other taxpayments 


238 


25.666 


192 


183 


— 




— 


33 


258 


CI 


CI 


266 


Without other taxpayments 


940 


64.613 


— 


- 


— 




— 


- 


- 


- 


- 


625 


With refunds not equal to 1971 


























overpayments claimed as a ciedit plus 


























1972 estimated tax payments, total- , - 


2.698 


322.020 


381 


1.059 


_ 




— 


63 


5.538 


17 


8.289 


4.097 


With income tax after credits 


2.212 


278.107 


323 


911 


— 




— 


59 


5.204 


17 


8.289 


4.074 


Without income tax after credits' 


486 


43.913 


58 


148 


- 




- 


4 


334 


- 


- 


CI 


Small Business Corporation Returns. Form 


























1120S 






4.549 


1.385 








332 


962 


C) 


CI 


1.593 


Domestrc Inlernational Sales Corporations. Form 




u2aoisc 


- 


- 


- 


— 


— 




- 


- 


- 


- 


- 


- 



Footnotes at end of tsbte See text (or "Explanation ot Terms" and "Description ot the Sample and Limitations of the Data." 



Corporation Returns/1972 



111 



Active Corporation Returns 

Table 14.— Taxpayments: Number of Returns, Receipts, Net Income, Tax Computation Items, and Income Tax, by Taxpayment Status, by Size of 

Income Tax After Foreign Tax, Investment, and Work Incentive Credits— Continued 







lAII figures are 


estimates based 


on samples -money amounts are in thousands of dollars 1 
















Tax 


overpayment 








Returns showing equal tax 
and payments 


Type of return, size of income 
tax after loreign tai, 


Total 


Creilitedto 1973 tai 


Refunded 


Partially credited and partially 
refunded, or not stated 






investment, and worit mcentive credits 














Number of 
returns 


Total 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


payments 




(461 


(47) 


(481 


(49) 


(iO) 


(SI) 


(521 


(53) 


(54) 


(55) 


Total active corporation returns 


132.431 


2.235.339 


64.926 
64.926 


1.266,915 
1.266.915 


48.236 


517.757 


19.268 


450.667 


18.444 


713.070 


Returns otlier than Forms 11205 and 1120-DISC. total .. 


127.575 


2.233.240 


48.236 


517.757 


14.412 


448.568 


18.443 


713.062 


Returns with tax due at time of filing, total 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


With income tax after credits, total 


_ 


_ 


_ 


__ 


_ 


_ 


_ 


_ 


_ 


_ 


Under $6,000 


_ 


_ 


_ 


_ 


_ 











_ 


_ 


S6.000 under $10,000 





_ 


_ 


_ 


_ 





_ 


_ 


_ 





$10,000 under $15,000 


_ 


_ 


_ 





_ 


_ 





_ 


_ 


_ 


$15,000 under $20,000 


_ 


_ 


— 


_ 


_ 


_ 





_ 


_ 


_ 


$20,000 under $25,000 


_ 


_ 


_ 


_ 


_ 





_ 


_ 




_ 


$25,000 under $50,000 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


~ 


_ 


$50,000 under $75,000 





_ 


_ 


_ 


_ 


— 


_ 


_ 


_ 





$75,000 under $100,000 


— 


- 


- 


— 


- 


— 


— 


— 


— 


— 


$100,000 under $250,000 





_ 


_ 


_ 


_ 


_ 














$250,000 under $500,000 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 





_ 


$500,000 under $1,000,000 


_ 


_ 





_ 


_ 


_ 


_ 





_ 


_ 


$1,000,000 under $10,000,000 


_ 








_ 


_ 


_ 


_ 


_ 


_ 


_ 


$10,000,000 under $50,000,000 


_ 


_ 





_ 


_ 


_ 





_ 





_ 


$50,000,000 under $100,000,000 


— 


_ 


_ 


_ 


_ 


_ 








_ 


_ 


$100,000,000 or more 


_ 


_ 


_ 


_ 


_ 


_ 





_ 





_ 


Without income tax after credits, total ' 


_ 


_ 


_ 


_ 


_ 


_ 


- 


_ 





„ 


With net income 


_ 


_ 


_ 


_ 


_ 


_ 




_ 


— 


_ 


Without net income 


_ 








_ 


_ 


_ 


_ 


_ 





_ 


Returns with overpayment or with equal tai and 






















payments, total 


127.575 


2.233.240 


64.926 


1.266.915 


48.236 


517.757 


14.412 


448.568 


18.443 


713.062 


With income tax after credits, total 


85.257 


2.025.466 


52.788 


1.233.533 


21.921 


384.801 


10.547 


407.132 


18.194 


712,322 


Under $6,000 


42.132 


127.461 


23.542 


43.961 


12.905 


36.967 


5.684 


46.533 


12.792 


19.807 


$6,000 under $10,000 


8.706 


53.920 


5.240 


20.272 


2.063 


11.322 


1.403 


22.326 


1.261 


8.953 


$10,000 under $15,000 


6.086 


42.551 


3.977 


19.612 


1.188 


7.300 


919 


15.639 


950 


11.040 


$15,000 under $20,000 


4.210 


35.614 


2.839 


15.349 


918 


6.782 


452 


13.483 


629 


10.695 


$20,000 under $25,000 


2.922 


26.716 


1.830 


11.752 


802 


7.918 


289 


7.046 


406 


8.954 


$25,000 under $50,000 


7.388 


101.380 


5.202 


47.268 


1.460 


24.29/ 


724 


29.815 


980 


33.678 


$50,000 under $75,000 


3.558 


63.572 


2.657 


34,709 


562 


11.976 


338 


16.887 


360 


20.959 


$75,000 under $100,000 


2.055 


46.224 


1.567 


28.109 


327 


7.409 


160 


10.706 


217 


18.937 


$100,000 under $250,000 


4.021 


154.398 


2.943 


85.557 


782 


38.706 


295 


30.135 


341 


51.889 


$250,000 under $500,000 


1.754 


117,980 


1.244 


63.698 


373 


29.355 


137 


24.927 


108 


39.029 


$500,000 under $1,000,000 


987 


112.743 


712 


68.025 


216 


25.233 


59 


19.485 


68 


48.198 


$1,000,000 under $10,000,000 


1.185 


451.197 


831 


232.546 


285 


131.690 


69 


86.961 


68 


191.813 


$10,000,000 under $50 000.000 


218 


297.757 


174 


206.970 


33 


43.048 


11 


47.739 


8 


131.318 


$50,000,000 under $100,000,000 


22 


96.592 


16 


80.161 


5 


2.798 


(•) 


CI 


C) 


CI 


$100,000,000 or more 


11 


297.361 


10 


275.544 


— 


_ 


(•) 


CI 


_ 


— 


Without income tax after credits, total' 


42.318 


207.774 


12.137 


33.382 


26.315 


132.956 


3.864 


41.436 


249 


740 


With net income 


18.975 


82.135 


6.145 


15.264 


10.315 


44.540 


2.515 


22.331 


40 


142 


Without net income 


23.342 


125.639 


5.992 


18.118 


16.000 


88.416 


1.349 


19.105 


208 


598 


Returns with neither tax after credits nor taxpayments. 
total 
With net income 






















z 


I 


I 


I 


z 


z 


Z 


z 


_ 


_ 


Without net income 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Returns showing refunds of estimated tax. total 


2.054 


80.474 


974 


36.335 


885 


27.895 


194 


16.244 


590 


28.615 


With refunds equal to 1971 overpayments claimed as 






















a credit plus 1972 estimated tax payments, total 


210 


491 


(•) 


(•) 


185 


125 


(•) 


CI 


C) 


C) 


With income tax after credits 


(•) 


(•) 


(•) 


CI 


(•) 


(•) 


— 


— 


C) 


C) 


Without income tax after credits;' 






















With other taxpayments 


198 


165 


(') 


(•) 


183 


124 


CI 


CI 


C) 


C) 


Without other taxpayments 






















With refunds not equal to 1971 overpayments claimed 






















as a credit plus 1972 estimated tax payments 






















total . - 


1.844 


79.983 


954 


35.974 


699 


27.770 


190 


16.239 


555 


28.493 


With income tax after credits 


1.435 


69.503 


805 


35.446 


494 


19.481 


135 


14.576 


485 


28.317 


Without income tax after credits' 


409 


10.480 


149 


528 


204 


8.289 


55 


1.663 


69 


176 


Small Business Corporation Returns. Form 1120S 


4.856 


2.099 


- 


- 


- 


- 


4.856 


2.099 


C) 


C) 


Domestic International Sales Corporations Form 1 120 DISC 


- 


- 


- 


- 


- 


- 


- 


- 


- 





{*} Estimate is not shown sepaiately because of the small number of sample returns on which it was based However, the data are mcluded in the appropriate totals 
'Includes returns without normal la> surlai. and alternative tax. but with tax from recomputing prior year investment credit and/ot additional tax for tax preferences 
NOTE Detail may not add to totals because of rounding See text lor "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



"•"•^ Corporation Returns/1972 

Returns of Active Foreign Corporations with U. S. Business Operations, Form 1120F 

Table 15.— Income Statement and Tax Items, by Industrial Division 



[Money amounts are in thousands 0l dollars I 



Total 

returns of 

active 

foreign 

corporations 

•Itli U S 

tiusiness 

operations' 



Industrial division 



Agriculture. 
Icrestr>, 

and 
fisliery 



Mining 



Contract 
construction 



Manufac 
turing 



Transporta- 
tion, com- 
munication, 
electric, 
gas. and 
sanitary 
services 



Wliolesale 

and retail 

trade 



Finance. 

insurance. 

and real 

estate 



(II 



(t) 



(7) 



Numtier o1 returns ol active foreign corporations with U. S. business operations. 

total 

Witfi net income 



Total receipts 

Business receipts 

Interest on Government obligations; 



United States 
State and local 

Other interest 

Rents 

Royalties 



Net short term capital gam reduced by net long term capital loss 

Net long term capital gam reduced by net short term capital loss 

Net gam, noncapital assets 

Dividends received from domestic corporations 

Dividends received from foreign corporations 

Other receipts 

Total deductions 

Cost of sales and operations 
Compensation of officers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 
Interest paid 
Contributions oi gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, profit sharing, stocli bonus, and annuity plans 

Employee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Net income (less deficit) 

Net income 

Oeticit 
Income subject to normal tax. surtax, and alternative tax 

U S income tax, total 
Additional tax for tax preferences 

foreign tax credit 

Investment credit 

Work incentive credit 



796 
434 

3.SC6.6S4 
2.489.601 

84.530 
26.616 
774.987 
15.411 
2.319 

852 

7,669 
6,966 

84,821 
46 

72,836 

3.379,149 

1.686.819 
19.981 
4.517 
43.187 
24.891 

57.160 

583.585 

603 

486 

37,400 

615 
9.083 
9.999 
3.268 
1.343 
896.212 

187.505 
160,889 
242,698 
81,809 
160,415 

76,536 
1,680 

3,561 
762 



14 
8 

9.SS2 



9.523 

6.824 

11 

33 

1 

96 

211 
208 

36 



-71 

-71 

476 

547 

427 



43.894 

12.634 



2 

104 

23.529 



23.937 

10.403 

1.276 

897 

297 

964 

676 

699 

3 

320 

2.526 

325 
36 
659 

1 
11 



19.957 

19.957 

21.899 

1.942 

1.763 

858 



42.689 
42.318 



43590 

39.433 
83 
12 
35 

152 

49 

22 

1 



21 

5 

2 

2.481 

-901 
-901 

402 
1.303 

402 

177 

36 
34 



197.SS9 

194.870 



196.007 

150.244 

1.514 

914 

462 

860 

4.452 

2.282 

109 

3 

6.539 

19 

1.063 

633 

838 

181 

25.894 

1.552 
1.552 
5.815 
4.263 
3.256 

1.458 



181.913 
178,833 



1,667 
214 



204.002 

126.554 

295 

1 

234 

3.931 

4.562 

13.064 

25 

72 

6.008 



341 

133 

507 

19 

48.256 

-22.089 
-22.089 

3.613 
25.702 

3.127 

1.463 

4 
75 



109 
60 

549.397 

542.774 

1 

44 

1.510 

171 

65 

21 

4 

1.438 



540.498 

478.218 

2.196 

268 

556 

4.931 

7.003 

3.792 

88 

1 

910 

7 

3.886 

302 

192 

120 

38.018 

8.909 
8.865 

14,947 
6,082 

13,247 

6,165 



354 
198 

2,434.60! 

1,405.842 

S4.517 
26.572 
771.376 
14.573 
1.725 

850 
6.892 
6.561 
59.807 
46 
55847 



798.918 

13.291 

1.958 

41.361 

12,633 

38.445 

561.186 

307 

84 

15.706 

264 

3.028 
7.047 
1.178 
1.001 
759.320 

178.881 
152,309 
190,930 
38,621 
134.181 

64.517 
1.680 

3.441 
263 



(91 



178 
112 



105.219 

101.680 



189 
76 
111 

2 
49 
98 

47 



103.8)11 

74.674 

1.273 

432 

240 

1.313 

1.742 

2.264 

34 

5 

4.325 



457 

1.204 

543 

9 

15.355 

1.419 
1.419 
4,602 
3,183 
4.008 

1.722 



68 
169 



'Includes "Nature of business not allocable" which Js not shown separately 
■Less than $500 per return 

NOTE Returns of active foreign corporations with U S business operations are sampled at a rate of 100 percent and thus are not subiect to sampling variability See text for "Explanation of Terms" and "Description of the Sample and Limitations 
of the Data " 



Corporation Returns/1972 



113 



Active Domestic Corporation Returns 

Table 16.— Number of Returns With 50 Percent or More Ownership by Another Entity, and Balance Sheets and Income Statements for Returns With 

50 Percent or More Foreign Ownership, by Selected Industrial Oivisions 





[All figures are estimates based on samples 


money amounts are in thousands of dollars) 












Item 


Total 

active 

domestic 

corporation 

returns' 


Selected industrial division 




Minint 


Contract 

constnic- 

tjon 


Manu 
factunng 


Transpor- 
tation, 
communica 
tion, 
electric, 
gas, and 
sanitarY 
services 


Wholesale 

and retail 

trade 


Finance. 

insurance. 

and real 

estate 


Services 






(11 


121 


(31 


(41 


(51 


(61 


(71 


(SI 


1 


1.811,964 
1,523,024 

888,568 

729.981 

6.198 

152.389 

6.198 

3,485 

46.868.023 

2,496.064 

12.691.146 

183.783 

7.074.671 

1.008.801 
960.334 

2.604.186 
147.047 
494.293 
5.800.060 
16.307.660 
6.324.233 

1.055,012 
332,788 

1,004,582 

1.378,341 
781,455 

1,468,085 

46,868.023 

5.119.699 
7.654.894 
9.026,753 
639,836 
7,395.578 

2,737,718 
3,557,544 
3,871,515 
443,631 
6,499,461 
78,606 

S0.81 3.955 

48,931,646 

36.514 
34.761 
681.125 
276.766 

76.959 
2.568 

106,196 
66.930 
77.303 
15.759 

507.428 


14.191 

11.313 

6.301 

5.438 

121 

741 

121 
CI 

708.603 

11.679 
72.251 
CI 
67.980 

25.154 

CI 

CI 
115.859 
374,010 
179,504 

122.382 

CI 
CI 
C) 
CI 
44,387 

708.603 

34,785 
44.491 
34.521 
C) 
147,914 

81,932 
32,696 

CI 

CI 
133,835 

454.243 

430.861 

4.668 

CI 

CI 

CI 
CI 
CI 
CI 

8.110 


154.407 

124.099 
79,124 
63,707 
102 
15,314 

102 

65 

244,065 

21,157 
94,983 

CI 

C) 

C) 

17,286 
CI 

CI 
77,937 
32,682 

CI 
CI 
CI 

9.761 

244.065 

52.475 
42.169 
39.704 
CI 
62.803 

CI 

24.141 
CI 
CI 
-3.183 

300.000 

275,736 

CI 

1.216 

C) 

CI 
CI 
CI 

17.677 


203.179 
172,409 

103,430 

86,831 

859 

15,739 

859 
533 

18.863.4S7 

413.550 

3.791,017 

92,133 

3,554,185 

18,099 

CI 

789.638 

7.914 

3.613 

1.566.507 

11,510.848 

4,884,591 

882.949 
320.711 
574.217 
1.324.046 
766.114 
488.145 

18.863.457 

2.211.064 
1,238,920 
1,348,422 
206,000 
4.089.863 

915,245 
1,729,174 
2,186,632 

273,405 

4,711,334 

46,602 

20.200.316 

19.723.068 

1.128 

127 

90,480 

123,454 

63,341 
CI 

62.656 
6,379 
8,442 
6,826 

114.153 


72.501 

59.808 

32.652 

26.863 

226 

5.563 

226 
183 

1.503,299 

42.926 
111.681 
C) 
29.430 

CI 
CI 

39,880 
CI 
CI 

33,656 

1,507.869 

372.270 

C) 

CI 
CI 
79.723 

1.503.299 

83.967 
54.468 
92.791 
CI 
555.572 

94.346 
189.278 
467.804 

CI 

-45.525 

CI 

823.468 

744.837 

CI 
CI 

4,345 
CI 

CI 
CI 
CI 

62,774 


568,119 

460.225 

293.672 

241.793 

2.493 

49.385 

2.493 
1378 

11.607,009 

781,056 

5,032,817 

45,441 

3,279,683 

CI 
CI 

1.057,303 

65.943 

6,245 

382,745 

1,117,212 

457,267 

CI 

C) 

78.564 

15.244 

3.713 

250056 

11.607.009 

2.361.956 

5.711,354 

523,927 

209,870 

926.110 

112.911 
891.464 
340,729 

88,193 
460675 

20,180 

25.644.682 

25372.528 

411 
CI 
227.869 
14 189 

4.428 
CI 

9.312 
4.770 
8.490 
3.916 
197.402 


424.734 

387.949 

198.512 

163.823 

1.488 

33200 

1,488 
857 

13.324.170 

1.196.142 
3.461.433 
39.021 
C) 

953.803 
956.686 
635.641 
68.326 
473.801 
3671.622 
1.350.874 
242,260 

CI 

CI 

251.045 

9.965 

1.997 

572,019 

13.324.170 

284 548 
410,554 

6,961,416 
87,960 

1,427,425 

1.458,631 

643,874 

728,902 

75574 

1,255,028 

9,742 

2.619.739 

1,861,983 

34668 
34,510 
349,652 
116,986 

CI 

902 
24,356 
54.151 
57.961 
4.970 
76.031 


314.617 


2 
3 


Returns other llian Forms 1 120S and 1 120M 

Returns indrcating 50 percent or more ownership by another entity, total 


263.117 

154.173 
124.186 


s 




788 


f^ 




29.198 


7 
t 


Returns indicating 50 percent or more ownership by a foreign entity: 
Number of returns, total 


788 
420 


9 

10 

11 
I? 


Total asseU 

Cash 

Notes and accounts receivable 


579,142 

27.264 

121.991 

1,186 


13 
14 


Inventories 

Investments in Government obligations: 
United States 


102.124 
CI 


IS 


State and local 


CI 


16 




38.764 


n 




CI 


18 
19 

70 


Mortgage and real estate loans 

Othei investments 


CI 
18.864 
357.650 


21 

n 


Less Accumulated depreciation.. 


150.804 
CI 


23 
24 
25 
26 
27 

?n 


Less: Accumulated depletion 

Land 

Intangible assets (amortizablel 

Less Accumulated amortization 
Other assets 

Total liabilities 


24.427 
7.277 
4.079 

22.397 

579.142 


29 
30 
11 


Accounts payable 

Mortgages, notes, and bonds payable in less than one year ,, 


86,742 
147.264 
21.266 


32 
33 

34 
35 
36 
37 
38 
39 

40 

41 

42 
43 


Loans from stockholders 

Mortgages, notes, and bonds payable in one year or more 

Other liabilities 
Capital stock 

Paid in or capital surplus 

Retained earnings, appropriated 
Retained earnings, unappropriated 
Less Cost of treasury stock 

Total receipts „ 

Business receipts 

Interest on Government obligations 

United States 

State and local 


CI 
179.152 

53.514 
32.015 
44.469 
CI 
-2.934 
2.022 

542.134 

494.856 

CI 
CI 


44 


Other inteiest 


2.870 


45 

46 
47 
48 
49 
50 
51 
52 


Rents 

Royalties 

Net short term capital gain reduced by net long term capital loss 

Net long term capital gain reduced by net short term capital loss 

Net gain, noncapital assets 

Dividends received from domestic coipoiations 

Dividends received from foreign corpoiations 

Othei receipts 


6.476 
C) 

CI 
CI 
CI 
CI 
30.725 



See footnotes at end o1 table See tert for "tiplanation ol Tetms" and '■Desctiplion o\ the Sample and Limilations of the Data " 



114 



Corporation Returns/1972 



Active Domestic Corporation Returns 

Table 16.— Number of Returns With 50 Percent or More Ownership by Another Entity, and Balance Sheets and Income Statements for Returns With 

50 Percent or More Foreign Ownership, by Selected Industrial Divisions— Continued 





[All figures are estimates based on samples- 


money amounts 


are in thousands of dollars 1 














Total 


Selected industrial division 










Transpor- 










Item 


active 
domestic 




Contract 




tation, 
communica- 


Wholesale 


Finance, 








corporation 
returns' 


Minini 


construe 
tion 


Manu 
(acturing 


tion, 
electric. 
gas. and 
sanitary 
services 


and retail 
trade 


insurance, 
and real 
estate 


Services 




Total deductions 


(1) 


(2) 


(31 


(4) 


(5) 


(6) 


m 


(1) 


S3 


49.496.458 


469.974 


298.72) 


19,345.667 


805.551 


25.572.331 


2.428.788 


54I.8S4 


54 


CosI of sales and operations 


37,613,006 


247081 


239.806 


12.630,888 


503491 


22,633,625 


984243 


34 7 806 


55 


Compensation of officers 


250,436 


2.482 


3.933 


75.474 


10,781 


100,736 


42.804 


14,094 


56 


Repairs 


444.819 


(*) 


C) 


376.311 


(•) 


32,737 


15.249 


3,679 


5; 


Bad debts 


107.612 


(•) 


C) 


53^536 


CI 


33^884 


16!2I7 


1^414 


58 


Rent paid on business property 


496,818 


4.675 


2.743 


272,371 


39,314 


123,483 


39.697 


13,944 


59 


Taxes paid 


964,454 


13.016 


6.438 


603,243 


53,585 


171,077 


104.836 


11.395 


60 


Interest paid 


1,070,717 


14.726 


5.562 


358,326 


39,719 


381,876 


252.910 


17.120 


61 


Contributions or gifts 


9,907 


(•) 


CI 


7,876 


191 


1,036 


555 


136 


62 


Amoitizalion 


9,280 


(•) 


C) 


4.643 


CI 


1,181 


184 


21 


63 


Depreciation 


1.072.079 


33.467 


8.942 


784,465 


52.618 


85,168 


70.847 


35.710 


64 


Depletion 


215.931 


15.036 


- 


199.841 


C) 


C) 


C) 


- 


65 


Advertising 


866.314 


(•) 


595 


574.628 


1.317 


269,732 


7.702 


7.068 


66 


Pension, profit sharing, stock bonus, and annuity plans 


230.687 


CI 


CI 


172.262 


8,470 


29.826 


10585 


2.203 


67 


Employee benefit programs 


131,304 


(•) 


CI 


82.242 


1,024 


26,569 


15.393 


2.541 


68 


Net loss, noncapital assets 


25,409 


(•) 


CI 


7,459 


C) 


5,944 


C) 


C) 


69 


Other deductions 


5.987,685 


99.805 


27.361 


3,142,102 


89,594 


1,674,517 


865.956 


84.356 


70 


Total receipts less total deductions 


1,317.497 


-15,731 


1.272 


854,719 


17,917 


272,351 


190.951 


280 


71 


Constructive taxable income from related foreign coipoiations 


12.012 






8.179 


_ 


C) 


CI 




72 


Net income (less deficit) (line 70 plus 71 minus 43) 


1.294.748 


-15.731 


1.272 


862.771 


17,831 


273,489 


159.103 


275 


73 


Net income 


1.750,637 


(•) 


10.325 


1.050.812 


45,463 


399,130 


202.525 


23.017 


74 


Deficit 


455.889 


33,206 


CI 


188.041 


C) 


125,641 


43.422 


22.742 


75 


Western Hemisphere Trade Corporatron deduction 


611 


_ 


_ 


581 


_ 


CI 


_ 


_ 


76 


Income subiect to normal tax. surtax, and alternative tax 


1.561.081 


(•) 


C) 


957.873 


43,818 


375,684 


139.590 


18.185 


77 


Income tax. total 


741,466 


7.801 


C) 


462,138 


20,495 


175,138 


63.468 


7.814 


78 


Normal tax, surtax, and alternative tax 


'25.754 


(*) 


CI 


448,428 


20,485 


174,672 


62,410 


7.800 


79 


Tax from recomputing piior year investment credit 


994 


(•) 


C) 


425 


CI 


450 


CI 


C) 


80 


Additional tax for tax preferences 


14,718 


(•) 


C) 


13,285 


- 


CI 


1,058 


C) 


81 


Foreign tax credit 


27.913 


(•) 


(•) 


9,163 


C) 


13,088 


5,2,9 


306 


82 


Investment credit 


55.949 


CI 


C) 


42.341 


6,395 


4,233 


1,372 


700 




Disliibutions to stochholders 




83 


Cash and property except own stock 


567.650 
25.189 


CI 


C) 
CI 


359.169 
CI 


C) 


79,636 
22,784 


74,800 

(•) 


CI 


84 


Corporation's own stock 


C) 



(•} Estimate is not shown separately because ot the small number of sample returns on which it was based However, the data are included in the appropriate totals 

'Includes "Agriculture. lorestr>. and fishery" and "Natuie ol business not allocable" which ate not shown separately 

NOTE Detail may not add to totals because of rounding See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



Corporation Returns/1972 115 

Active Corporation Returns Other Than Forms 1120S and 1120DISC 

Table 17.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major Industry 

I All figures are estimates based on samples -money amounts are in thousands of dollars I 





Total active corporation returns other than Forms 1I20S and 1120-OISC 




Number of 
returns 


Selected receipts and deduction items 


klajor industrT 


Net long-term capital gain reduced 
by net shorl-term capital loss 


Amortization deduction 


Depreciation deduction 


Depletion deduction 




Total 


Amount taxed at 
alternative rates 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




Number of 
returns 


Amount 




II) 


(21 


(3) 


(4) 


15) 


(61 


(71 


(8) 


(9) 


1101 


Alt industries „ 


1.522,027 


8.746.237 


37,059 


4.949.773 


211.829 


931.551 


1.270.626 


62.052.369 


18.769 


6.852.142 


Ainculture. forestrY. and lisherY 


29.286 


138.223 


985 


52.472 


4.500 


734 


26.336 


442.998 


692 


7.424 


Minini 


11.333 


144.735 


561 


70.855 


1.714 


7.028 


(.995 


1.300,228 


4.361 


1.569.632 




849 
1.567 
6.040 
2,876 


27.200 
19.331 
84.074 
14,130 


10 
64 
280 
204 


20.536 
7,249 
32,510 
10560 


144 

95 

1.170 

375 


2,689 
726 

2,678 
935 


388 
1,060 
4,897 
2,648 


223.706 
245.873 
560.703 
269946 


60 

341 
2,604 
1 354 


156 387 


Coal mining 


87.067 
1 215618 


Nonmetallic minerals (eKcept fuels) mining 


110 560 


Contract construction 


124.110 
172.46! 


198.712 
2.946.545 


2.754 
6.S3S 


84.225 
2.561. 132 


19.079 
24.029 


9.478 
377.444 


108.474 
159.768 


1.800.527 
26.048.163 


1.210 
1.967 


19 984 


Manufacturing 


4.738.270 


Food and liindred pioducls 

Tobacco manufactures 

Textile mill products 

Apparel and other fabricated textile products 

lumber and wood products, except furniture 

furniture and fixtures 


13,116 

206 

5.249 

14.703 
8.935 
5.456 


182868 
22.189 
47.175 
16.890 

525.201 
10.287 


768 
(•) 

349 
216 
463 
164 


153,524 

CI 

39,133 

8.781 

494,785 

5,992 


1.551 
68 
557 

1,358 
962 
734 


10.451 
1,195 
2,365 
3,360 
7,215 
725 


12.339 

180 

5,051 

12.972 
8.645 
5.014 


2.180.107 
186.955 
752.366 
262.923 
616.601 
138.961 


134 

C) 

CI 

149 
299 

CI 


17,305 
C) 
C) 
1,657 
609,088 
C) 


Paper and allied products 

Printing and publishing . .. 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 


3.061 
21.780 
8.491 
784 
6.050 


360.897 
135.057 
247.921 
346,762 
28.556 


171 
636 
385 
33 
173 


351,165 
115,466 
238,947 
334,611 
23,493 


415 
2,584 
1,270 

107 
1,135 


11,595 
7,565 
13,611 
18,792 
4,242 


2.935 
19.001 

7,690 

758 

5.647 


1,079.073 

774,033 

3,022,687 

3,324,080 

629,719 


34 

76 
79 
91 

C) 


171.783 
11.945 

132.479 
3.345,087 
CI 




1.910 
7.369 
4.105 

20.986 
20.682 


7.064 
83.555 
273.447 

62.438 
115.826 


55 
452 
242 

715 
871 


2.036 
73.446 
177016 

38,939 
78,880 


330 

1,060 

641 

2,723 
3,277 


3,076 
5,593 
62,388 

10,169 
66,452 


1.793 
6.808 
3,955 

20.049 
19,611 


85,504 

916,817 

2205,005 

1,076,627 
2,782.904 


4 
560 
43 

67 
95 


28 


Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except machinery and transportation 

equipment 

Machinery, except electrical 


75,971 
314,245 

12,935 
11.920 


Electrical equipment and supplies 

Motor vehicles and equipment 


10.661 
2.524 
3.025 
4.199 

9,188 


291.914 
39.618 
87.950 
33.558 

27372 


326 
133 
146 
124 

191 


264,488 
37,713 
54,860 
29,240 

16,722 


2,249 
439 
606 
810 

1 145 


111,520 
17,035 
9,241 
6,390 

4464 


9625 
2,406 
3,003 
3.838 

8,438 


2.013,161 

2,032,952 

1,144,535 

536,567 

286,586 


75 
C) 

32 
CI 

CI 


5.183 
C) 
13.818 


Scientific instruments, photographic equipment, watches and clocks 
Miscellaneous manufactured pioducls, and manufacturing not 
allocable 


C) 

C) 


Transportation, communication, olectric. gas. and sanitarv services 


S9.tS6 


354.491 


1.563 


239.B44 


7.145 


340.925 


52.697 


17.012.579 


486 


209.737 


Transportation 


45.401 
6.498 

7955 


199.937 
47,540 
107,014 


1,112 
141 
309 


111,739 
37,876 
90,229 


4934 
1 210 
1,000 


297.890 
10,965 
32,070 


39.892 
5.751 
7,053 


4,831,944 
5,914,339 
6,266 296 


340 

C) 

136 


55 568 




CI 


Flectric gas and sanitary services 


154.124 


Wholesale and retail trade 


457.549 


508.060 


7.553 


328.S91 


60.437 


39.232 


412.816 


5.843.303 


3.20) 


126.553 


Wholesale trade 
Groceries and related pioducfs 
Machinery equipment and suppfies 
Miscellaneous wholesale trade 


146,771 
16.967 
24,677 

105,126 


206.949 
28,284 
25,082 

153,583 


3.876 
402 
672 

2801 


142,717 
22,809 
12442 

107,466 


19,047 
1.932 
3.322 

13,792 


17.695 
3,685 
2465 

11,545 


127.212 
14.942 
22,130 
90.139 


1,934,842 
330125 
311,204 

1,293,513 


891 
68 
270 

552 


99.079 

805 

4.532 

93.742 


Retail Hade 

Building materials, hardware, and farm equipmenl 

General merchandise stores 

Food stores 

Automotive dealers and service stations 


310,083 
22.947 
19.374 
22.444 
54,695 


291,188 
41.885 
75.22? 
43.256 
45,629 


3,660 
737 
256 
352 
813 


176,051 
22682 
67,769 
17,767 
20,188 


41,278 
2,310 
2,737 
2,854 
6,934 


20,929 

207 

3543 

1,425 

2,343 


284,960 
21,610 
17,466 
21,035 
50,346 


3,883,013 
199.903 

1,069,337 
759,211 
604,432 


2.316 
208 
68 
CI 

273 


27.474 
1,207 
6,585 
C) 

7,280 


Apparel and accessory stores 

Furniture, home furnishings, and equipment stores 

Eating and drinking places 

Miscellaneous retail stores 


32,673 
26,881 
58.834 
72.230 


10,009 

7,645 

36,671 

30,866 


272 
282 
260 
684 


5,743 
4,150 

20,361 
17,391 


3,537 
3,553 
8,552 
10797 


1,999 
1,258 
6,589 
3,565 


30,395 
24,151 
54,226 
65,729 


185427 
116,779 
546,398 
401,526 


501 
334 
379 
492 


5.720 
1,577 
1,191 
3,175 


Wholesale and retail trade not allocable 


693 


(•) 


(*) 


CI 


C) 


CI 


642 


25,448 


- 


- 


Finance, insurance, and real estate 


389.320 


4.150.385 


14.928 


1484430 


39.716 


67,270 


279.204 


5.146.669 


5.292 


176.181 


Banking 

Credit agencies other than banks 

Security and commodity brokers, dealers exchanges and sen/ices 

Holding and other investment companies 


14209 
28,448 
5,023 
59,419 


316,235 

72,781 

51,088 

2,560,443 


5,267 

1,270 

197 

1,980 


268,333 
50,794 
38,849 

453,773 


1253 
1.968 
1,155 
5271 


15,413 
11,992 
5,388 
6,457 


13,935 
15,186 
3.605 
16.805 


1,372419 

406,707 

58,074 

175,654 


367 

90 

98 

2,234 


2.305 

458 

792 

60.540 


Insurance carriers 

Insurance agents, brokers, and service 

Real estate 


4,961 
25,032 
252,226 

283,262 

14.939 
29.580 
70.610 
31.986 
29.255 
86.890 


414,180 
15,407 
720,251 

303,0)4 

54,398 
11,473 
63.901 
13.936 
92,743 
66,633 


699 

354 

5,158 

2.072 

257 
190 
725 
287 
234 
376 


344,027 
10,504 
318,150 

128.094 

20.256 
2,500 

28,936 
6,025 

35,395 

34,982 


296 
3,185 
26587 

53.553 

2 491 
3,667 

12,195 
4,233 
3.753 

27,211 


12 380 
2,992 
12,648 

89.202 

1857 
27.875 
13430 

1,378 
28336 
16 326 


3.049 

18,298 

208,323 

218.131 

13,597 
26,870 
53,315 
29,528 
23,067 
71,751 


685,135 

69,314 

2379,366 

4435.156 

459,711 
288,746 
1262399 
1272,721 
693,817 
457 762 


85 

C) 

2,376 

1.044 

57 

C) 

304 

C) 

132 
324 


11,798 
C) 
99,937 


Services 


4.106 


Hotels and other lodging places 


579 
C) 


Business services 

Automobile services, and miscellaneous repair services 
Amusement and recreation services 
Ofhei services 


741 
C) 

782 
1.703 


Mature of business not allocable 


14.824 


2.002 


(•) 


n 


1.582 


238 


4.202 


22,746 


504 


255 



Footnotes at end ol table See text tor "Explanation ot Terms" and "Description of the Sample and Limttalions ot Itie Data " 



116 



Corporation Returns/1972 



Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 17.— Tax Preference items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 



lAII figures are estimates based on samples- money amounts are in thousaniJs ol dollarsi 





fteturns with tax preference items 




Nuffltter of 
returns 


Total 
assets 


Total 
receipts 


Net income 


Deficit 


Income tai 


Major industnr 


number ol 
returns 


Amount 


Total 


Normal tax. surtax, and 
alternative tax 




Number of 
returns 


Amount 


Before foreign tax. 

investment and work 

incentive credits 




Number of 
returns 


Amount 




(Itl 


(121 


(13) 


(14) 


(15) 


(IS) 


(17) 


(18) 


(19) 


(20) 


All industries 


64.4C2 


2.312.600.686 


1.110.956.065 


56.846 


66.888.603 


2.535.623 


55.841 


29.257.515 


54.232 


2l.a60.20l 


Airiculture. torestnr. and lishenf 


t.fSS 


2.855.510 


3.059.989 


1.085 


216.531 


19.396 


1.027 


79.428 


1.022 


78.474 


MinmK 


2.337 


21.686.200 


13.357.511 


1.707 


760.058 


312.568 


1.670 


305.751 


1.434 


280.561 




28 

159 

1456 

692 


5,885,680 
3,557,242 
9,412,897 
2,830,381 


2.792.706 
2.876.874 
5.097.750 
2,590,181 


19 
144 
921 
621 


126.852 
128.773 
370.129 
134,304 


77,883 
17,149 
180,148 
37,388 


20 
149 

903 
595 


48,379 
53,297 
145,569 
58,506 


16 
135 

733 
547 


38 512 


Coal mining 

Crude petroleum and natural gas 
Nonmetalhc minerals (eicept fuels) mining 


49.846 
135.915 
56.308 


Contract construction 


2 815 


13 996 070 


19695610 


2 268 


707 979 


102 534 


2 308 


291 411 


2 163 


289 298 


Manufacturing 


ia.2S5 


559.295.979 


626.588.442 


9.067 


41.737.799 


870.233 


9.072 


18.610.177 


8.7(1 


18.352.225 


food and kindred products . 
tobacco manufactures 

Teitile mill products 

Appaiel and other fabricated textile products 
Lumber and wood products, except furniture 


1.42; 

22 
524 
385 

602 

334 

324 
775 
570 
88 
311 


41.235.254 
5.535.226 

10.718,023 
5.202,187 

10,426,554 
2206,530 

20,660,484 
13.882,962 
53.686 802 
104,109,177 
10,663,277 


73,326,423 
5.610,998 

15.126,281 
5.567,733 

11,227.276 
3,753.184 

21.676.350 
15.413,410 
58,802,575 
100.667.722 
13.270.359 


1.318 
(•) 

431 
350 
566 
298 

283 
744 
530 
78 
230 


3.217.299 

(•) 
729.522 
292.680 
909.888 
286.839 

1.293.872 
1.483.536 
5.540.900 
5.909.796 
836,506 


138,347 
(•) 

36.558 

20.931 
CI 

12,904 

19,522 
20.875 
37.609 
39.303 
4.885 


1,335 
C) 

427 
346 
552 
277 

290 
718 
533 
78 
246 


1.486.864 

C) 
330,951 
133,770 
341.964 
134.280 

556.729 

672.532 

2.558.215 

2.265.511 

392.186 


1.299 
CI 

418 
342 
538 
272 

282 
711 
519 
71 
228 


1.481.457 

C) 
329.774 
133.691 
338.937 
134 216 


Paper and allied products 


547 970 


Prinling and publishing 
Chemicals and allied products 
Petroleum refining and related industries 
f^ubbei and miscellaneous plastics products 


671.076 
2.545.990 
2.096.337 

391.145 


Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except machineiy and transportation 

equipment 
Machinery, except electrical 


106 
704 
453 

1.333 
1,010 


1,912.960 
14.147.845 
52.833,155 

16,601,428 
51.054,498 


3.199.457 
15.259.946 
43.044.547 

22,184.373 
45,075.971 


99 
586 
397 

1.161 
841 


110.351 
1.082.897 
1.616.775 

1.325.833 
4.652.751 


CI 
15.455 
108.172 

67.739 
96.643 


102 
597 
410 

1.133 
869 


50,176 
489.480 
647.363 

605.523 
2.180.478 


99 
565 
387 

1.120 
817 


50.052 
486.622 
625.590 

604.183 
2.176.416 


Electrical equipment and supplies 
Motor vehicles and equipment 
Transportation equipment, except molot vehicles 
Scientific instruments, photographic equipment, yyatches and clocks 
Miscellaneous manufactured products, and manufacturing not 
allocable 


426 
162 
163 
245 

283 


39,996,836 
59.047,980 
29.898,813 
10,196.967 

5.279.021 


43.094.760 
82.925.777 
30.934.201 
10.588.590 

5.838.509 


378 
132 
134 
214 

266 


2.577,846 
6.222.855 
1.097,967 
1.455.081 

444.024 


105.402 
13.604 
77.775 
CI 

34.199 


375 
138 
137 
214 

263 


1.145.653 

2.960.183 

461.507 

690.544 

205.111 


364 
129 
124 
214 

256 


1,134.707 

2,952.769 

456.921 

689.337 

204.176 


Transportation, communication, electric, gas. and sanitary services 


1.6M 


278.307.366 


116.313.687 


1.478 


7.557.678 


491.620 


1.548 


3.494.015 


1.466 


3.461.915 


Transportation 
Communication 
Electiic, gas, and sanitarv services 


1044 
315 
294 


56,362,947 
85,133,279 
136,811,140 


35.089.910 
37.078.516 
44.145.261 


930 
266 
281 


1.317,883 
3,155.414 
3.084,381 


361.116 
13.981 
116.523 


961 
297 
288 


581,599 
1,469,321 
1.443095 


923 
265 
277 


563.251 
1.462.883 
1,435,781 


Wtiolesale and retail trade 


9.677 


73.974.375 


170.486.384 


8.804 


4.433.730 


264.365 


8.676 


1.970.785 


8.527 


1.964.653 


Wholesale trade 

Groceries and lelated products 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade 


4,142 
485 
641 

3.015 


24.493.006 
3.405.272 
2.753.367 

18.334.367 


63.366.369 
13.059.487 
4.539.507 
45.767.375 


3.913 
444 
578 

2.890 


1.625.531 
253.351 
197.809 

1.174.371 


51.043 
CI 
CI 

37.332 


3.881 
396 
580 

2.904 


704.889 
109.582 
87.702 
507.605 


3.827 
395 
577 

2,854 


702.998 
109.218 
87.307 
506.473 


Retail trade 

Building materials, hardware, and farm equipment 

General merchandise stores 

Food stores 

Automotive dealers and service stations 


5.531 
751 
356 
458 

1.287 


48.373.235 
1.949.827 

29.802.997 
7.884.683 
2.475.614 


106.316.571 
3.826.476 
46.146.117 
38.038.367 
7.731.310 


4.888 
696 
304 
417 

1.200 


2.786.089 
148.428 

1,617.260 
407.354 
178.053 


213.197 

C) 

33.989 

139.761 

9.370 


4.792 
680 
311 
418 

1.169 


1.258.202 
60.766 
746,610 
190.690 
74,606 


4.698 
669 
304 
401 

1.162 


1.254.054 
60.528 
744.816 
189.178 
74.555 




189 

323 

1.094 

1.070 


684.972 
1.066.795 
2.225.578 
2.282.769 


1.511.163 
1.538.895 
3.104.602 
4.419.641 


161 
278 
879 
948 


42.995 
60.433 
175.398 
156.168 


C) 

C) 

7.065 
8.545 


160 
279 
855 
915 


17,715 
26.145 
76.324 
65.346 


160 
278 
812 
907 


17 714 


Fuinilure, home furnishings, and equipment stores 
Eating and drinking places 
Miscellaneous retail stores 


26.112 
75.952 
65.199 


Wholesale and retail trade not allocable 


3 


1,108,134 


803.444 


(•) 


(•) 


(•) 


3 


7.694 


C) 


C) 


Finance, insurance, and real estate 


32.744 


1.343.391.539 


146.447.842 


29.203 


10.422.991 


420.156 


28.355 


4.072.790 


27.722 


4.002.004 


Banking 


7.799 

4.352 

212 

3,059 


801,280,534 

233,798,869 

11,936,448 

13.301.008 


45.237.517 
18.003,840 
2.255.146 
2.081.776 


7,105 

4,276 

196 

2.880 


2.666.202 

1,095,732 

340,050 

779,700 


140,324 
4,072 
C) 
51,260 


7.151 

4.267 

147 

2.697 


1,145.096 
519.081 
149.158 
171,420 


6,986 

4,241 

144 

2.629 


1.126.447 
477 369 


Security and commodity brokers, dealers, exchanges, and sen/ices 
Holding and olhei investment companies 


149.120 
168.114 


Insurance carriers 

Insurance agents, brokers, and service 

Real estate 


549 

241 

16,529 


255.261.331 

1.225.998 

26,594,351 


71.596.049 

848.509 

6.424.805 


530 

217 

13.997 


4.511,826 
131,546 
897,942 


20.409 
C) 
190.033 


520 

211 

13,360 


1.718.861 
58.993 
310,181 


513 
210 

12,997 


1,716.272 
58.832 
305,850 


Sanlces 


3.751 


19.aiM.247 


14.912.728 


3,227 


1.048.324 


54.530 


3.176 


431.732 


3.082 


429.634 


Hotels and other lodging places 

Personal services 

Business services 

Automobile services, and miscellaneous repair services 

Amusement and recreation services 


733 
414 
767 
363 
799 
672 


4,651.508 
872.359 
4.232.534 
1.194.383 
4.659.738 
3 393 725 


3.387.532 
1,086.661 
4.056.031 
869.857 
2,873,809 


598 
362 
715 
325 
657 


214.225 
75.820 

313.400 
30.383 

247.472 


19.628 
CI 

10.893 
C) 

7.114 


607 
383 
714 
326 
609 
535 


91.258 
33.672 
135.242 
12.249 
96.826 


551 
362 
712 
325 
598 


90.491 
33.626 
134.865 
12.113 
96.287 
62 252 




(•) 


CI 


(•) 


(•) 


(•) 


(•) 


(•) 


(■) 


(•) 









Footnotes at end of table See tert for "Eiplanation of Terms" and "Oescnpfion of the Sample and Limitations of the Data " 



Corporation Returns/1972 

Active Corporation Returns Other Than Forms 1120S and 1120DISC 

Table 17.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 



117 



Industry- 

lAII figures are estimates based on samples- 



Continued 

money amounts are in thousands of dollars] 





Returns with tax preference items— Continued 




income tax — Continued 


Items ol tax preference 


Major industrv 


Kormal tax. surtax, and 

alternative tax- 

Continued 


lax from 
recomputing 

prior year 

investment 

credit 


Additional tax for tax preferences 


Accelerated depreciation on- 


After foreign tax. 

investment, and work 

incentive credits 


Total 


Amount deferred from 
prior years 


Low 


income rental 
housing 


other real properly 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




121) 


(22) 


123) 


(24) 


(25) 


(26) 


(27) 


(28) 


(291 


(30) 


(311 


Ml industries 


S2.320 


22,000,777 


81,450 


5.472 


315,857 


220 


3,174 




754 


16,540 


37.91S 


997.756 


Africutture, forestni. and fishery 


91S 


72 720 


173 


28 


781 


(') 


(■) 


C) 




(•) 


478 


3 173 


Minint 


1.254 


200.827 


1,284 


568 


23,886 


46 


473 


(•) 




(•) 


227 


3.416 


Metal mining 

Coal mining 

Crude petroleum and natural gas 

Nonmetallic minerals (eicept fuels) mining 


14 
129 

635 
475 


21,498 
27.394 
106,296 
45639 


150 
146 
769 

219 


17 
86 
272 
192 


9.717 
3.305 
8.885 
1.979 


CI 
C) 

35 
CI 


CI 
CI 

315 
C) 


C) 
C) 
CI 




CI 
C) 
C) 


11 
19 
70 
125 


839 

668 

1.273 

636 


Contract construction 


2.075 


245.367 


1,384 


106 


729 


s 


41 




44 


575 


1,669 


19.5*2 


Manufacturing 


8.38E 


13.190.617 


54,816 


236 


203.336 


21 


1.230 




137 


5.45t 


7,749 


518.414 


Food and kindred products 

Tobacco manutactures 

Textile mill products 

Apparel and other fabricated teirtile pioducts 

lumber and wood products, except furniture 

Furniture and futures 


1,211 
CI 

402 
341 
482 
271 

279 
644 
493 
65 
226 


■■154,257 

CI 

282.099 
123.674 
298.399 
128.688 

423.340 
623.835 
1.917. 114 
409.559 
302.779 


4.637 

C) 

1.154 

78 

1.174 

64 

4.806 
1.431 
9.970 
3.612 
962 


7 
CI 
CI 
C) 

13 

15 
4 
24 
27 
C) 


770 
CI 
C) 
CI 
1.853 

3.953 

25 

2.255 

165.562 

C) 


CI 

(•) 
(•) 

4 
(•) 


CI 

CI 
C) 

505 
C) 


C) 
C) 

(•) 

CI 
CI 
CI 
CI 
CI 


5 


C) 

(•) 

95 
C) 

C) 
C) 
C) 
C) 
CI 


1.205 
C) 

374 
315 
362 
241 

246 
501 
442 
51 
228 


37.434 
C) 

16.878 
2.176 
4.964 
4 211 




21 848 






Chemicals and allied products 

Petroleum refining and lelafed industries 
Rubber and miscellaneous plastics products 


78.362 
36.129 
15.095 


Leather and leather products 
Stone, clay, and glass products 

Primary metal industries 

Fabncated metal products, except machinerv and transportation 
equipment 
Machinery, except electrical 


99 
520 
377 

1087 

787 


46.867 
395.056 
388.188 

511.935 
1,455.860 


121 
1.440 
1.407 

1,254 
3,802 


C) 

50 
24 

8 
15 


C) 

1.418 
20.366 

86 
260 


C) 
C) 

(•) 
C) 


C) 
C) 

C) 
C) 


C) 
C) 

C) 
C) 




CI 
CI 

C) 

(•) 


88 
413 
343 

1.097 
775 


1.547 
16.971 
42.909 

18.045 
51.202 


Electrical equipment and supplies 
Motor vehicles and equipment 
Transportation equipment, except motor vehicles 
Scientific instruments, photographic equipment, watches and cloclis 
Miscellaneous manufactuied products, and manufacturing not 
allocable 


356 
129 
123 
210 

252 


886.869 

2.484.953 

382.292 

530.601 

186.063 


5,729 
7,399 
3,574 
1.141 

563 


C) 
C) 

10 
C) 

3 


C) 
C) 

1.012 
CI 

372 


C) 

(•) 

4 


(•) 

C) 

324 


C) 
C) 
C) 

(•) 


3 


235 

(•) 

C) 


369 
150 
141 
187 

194 


39.921 
67.964 
22.173 
15.493 

5.151 


Transportation, communicatioa, elecbic. (u. end sanitary services 


1.391 


2.591.987 


13,426 


51 


11,674 


5 


102 




19 


3,397 


1,100 


75,540 


Transportation 

Communication 


870 

254 
266 


413.030 
1,083.811 
1,095.146 


3.783 
6.434 
3 209 


33 

CI 

14 


14.565 

CI 
4.105 


CI 

3 


(•) 

26 


(•) 


1 
10 


180 
(•) 

481 


643 
229 

227 


16.716 
36 997 


Eleclric. gas and sanitary services 


21,827 


Wholesale and retail trade 


8.285 


1,799,008 


4,169 


112 


1.963 


8 


309 




59 


484 


6,434 


96.115 


Wholesale trade 

Groceries and related products 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade . . .. 


3.758 
379 
557 

2.822 

4.524 
652 
302 
389 

1.146 


653.053 
98.853 
82.581 

471.619 

1.140.561 
57.632 
681.858 
167.336 
65.788 


1.340 
313 
180 
847 

2.736 

41 

904 

1.330 

42 


16 
(•) 

3 
36 

65 
(•) 

7 
C) 
C) 


551 
C) 

215 
285 

1.412 
C) 

890 

C) 
C) 


4 
CI 

3 
4 

CI 
(•) 


66 

CI 

62 

243 

(•) 
C) 


C) 

C) 
C) 

C) 
C) 


4 


C) 
CI 

146 

CI 
CI 


2.649 
374 
358 

1.916 

3.781 
457 
266 
264 
814 


20.367 
4.106 
1.592 

14 669 


Retail trade 


74 589 


Building materials, hardware, and farm equipment 

General merchandise stores 

Food stores 

Automotive dealers and service stations 


2.091 
48.459 
9.539 
2,469 


Apparel and accessory stores 

Furniture, home furnishings, and equrpment stores 


160 
277 
721 
873 


16.878 
24.490 
67.342 
59.237 


1 
29 
274 
115 


C) 
C) 
C) 


C) 
C) 
CI 


C) 


C) 


CI 


- 


CI 


96 
235 
996 
651 


610 

768 

8 542 


Miscellaneous retail stores 


2,111 


Wholesale and retail trade not allocable 


CI 

27,243 

6.723 

4.213 

142 

2.603 


C) 

3.521.717 

825.160 
457.620 
142.676 
162.326 


C) 

5.412 

2.314 
310 
32 
752 


4.291 

642 
2.638 
C) 

214 


65,374 

16.335 
41,402 
CI 
2.554 


124 

18 
8 

CI 


1,446 

275 
378 

CI 


C) 


40S 

65 
16 


5,633 

790 
106 

CI 


3 

17.770 

2.713 
492 
45 
563 


1 159 


Finance, insurance, and real estate 


229 546 


Banking 

Credit agencies ofhei than banks 

Securrty and commodity brokers, dealers, exchanges, and services 

Holding and other investment companies 


52,688 

6,025 

812 

6,959 




511 

210 

12.838 


1.579.732 
55.996 
298.207 


1,303 

94 
607 


19 

C) 

766 


1.286 
C) 
3.724 


CI 
CI 

75 


CI 
CI 

440 


CI 
CI 


311 


CI 
CI 
3,846 


175 

116 

13,663 


49 002 


Insurance agents, brokers, and service 

Real estate 


1,842 
112218 


Services 


2.785 


377.257 


986 


75 


1.112 


(•) 


(•) 




31 


804 


2.412 


51.958 




524 
332 
622 
273 
522 
489 


81.887 
31.420 
124.546 
8.755 
74.509 
56.140 


263 
46 
320 
136 
159 
62 


50 

4 

5 
15 


504 

57 

380 
171 


C) 

C) 

3 


C) 

CI 

17 


C) 

C) 
C) 




C) 

(•) 
C) 


583 
247 
350 
222 
583 
495 


21.487 


Personal services 


699 
2 799 


Automobile services, and miscellaneous repair services 
Amusement and recreation services 
Other services 


516 
16.629 
9.826 


Nature of business not allocable 


(•) 


(•) 


!•) 


(•) 


(•) 


- 


- 


(■) 




(•) 


CI 


(•) 



footnotes at end of (able See text lor "Explanation of Terms" and "Oescrrplion of the Sample and Limitations ol the Data ' 



118 



Corporation Returns/1972 



Active Corporation Returns Ottier Than Forms 1120S and 1120DISC 

Table 17.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 



lAII tigufes are estimates based on samples — money amounts are in thousanils ot dollars) 





Returns with tax preference items — Continued 




Items of tax preference— Continued 


Total It 
tax pref 




Maior industry 


Amortization of — 


Reserves for losses on 

bad debts of financial 

institutions 


Depletion 


Capita 


gains 


ems ot 
erence' 




Certified pollution 
control tacilities 


Railroad rolling stock 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(32) 


133) 


(34) 


(35) 


(36) 


(37) 


138) 


(39) 


(40) J 


(41) 


(42) 


(43) 


All industries 


SIO 


32.062 


68 


202.476 


9.823 


1.511.458 


5.298 


f.959,405 


23.836 


1.780.858 


64.461 


7,499,131 


Airiculture. torestni. and fishery 


(•) 


(•) 


— 


- 


(•) 


(•) 


159 


5.219 


717 


21.044 


1,195 


29,609 


Minins 


(•) 


(•) 


- 


- 


(•) 


(•) 


2.137 


455.985 


45E 


27.465 


2.337 


487,515 


Metal mining 

Coal mining 

Crude petroleum and natural gas 

Nonmetalhc minerals (except fuels) mining 


(•) 

(•) 


C) 

CI 


- 


- 


C) 


C) 


27 

138 

1.335 

634 


115.032 
63.453 

204.994 
72.506 


12 
48 
230 

164 


7.856 
3.690 
11.621 
4.298 


28 

159 

1.456 

692 


123.734 
67.863 

218.377 
77.541 


Contract construction 


(•) 


(*) 


— 


- 


- 


- 


2SI 


10,268 


1.358 


28.781 


2.815 


57.525 


Manufacturing 


378 


18.932 


17 


15.876 


9 


7.5S4 


691 


2.321.391 


3.713 


927.320 


10.255 


3,822,274 


Food and kindred products 

Tobacco manufactures 

Textile mill products 

Apparel and other fabricated textile products 

Lumber and wood products, except furniture 

Furniture and fixtures 


97 
(*) 

12 
(•) 
(•) 
(•) 


1.455 
CI 

634 

CI 
C) 
CI 


C) 
C> 


(•) 
C) 


(•) 


CI 


24 

C) 
C) 
C) 

19 
C) 


13.619 
CI 
C) 
C) 

3.179 
C) 


448 
(•) 

215 
99 
302 
115 


52,270 
CI 
15,115 
3.474 
179.214 
2.578 


1.427 
22 
524 
385 
602 
334 


107,550 
18,801 
33.285 
6.093 
187.721 
7.009 


Paper and allied products 

Printing and publishing 

Chemicals and allied products 

Petroleum relming and related industries - 

Rubber and miscellaneous plastics products 


28 
(•) 

23 
6 

3 


2.426 
C) 

1.434 
284 
458 


C) 


(•) 


C) 
C) 


C) 

(•) 


15 
4 

60 
66 

C) 


10.061 
262 

92.440 
1.855.025 
C) 


114 
395 
215 
27 
116 


128.181 
41.323 
90.106 

120.654 
8.513 


324 
775 
570 
88 
311 


164.462 
59.450 
262,444 
2.012.089 
24.531 


Leather and leather products 

Stone, clay, and glass products 


(•) 

22 
57 

44 

1.1 


CI 
1.000 
4370 

984 
998 


C) 
C) 

C) 


C) 
C) 

C) 


; 




C) 

333 
37 

20 
30 


C) 
67.758 
237.003 

3.760 
8.124 


29 
251 
153 

350 
376 


807 
33.060 
67.775 

13.185 
26.884 


106 
704 
453 

1.333 
1.010 


2.368 
119.301 
353.117 


Fabricated metal products, except machinetY and 

transportation equipment 
Machinery, except electrical 


36.550 
88.689 


Electrical equipment and supplies 
Motor vehicles and equipment 
Transportation equipment, except motor vehicles 
Scientific instruments, photographic equipment. 


lb 
7 
5 

(•) 

4 


216 

2.867 

256 

(•) 

34 


3 
6 


10,352 
4,106 


C) 

3 

C) 


(•) 

2.650 

(•) 


C) 

5 
10 

C) 

3 


CI 
3.238 
13.035 

CI 

201 


165 
54 
71 

86 

110 


84,269 
14,951 
20.965 

11,070 

6,160 


426 
162 
163 

245 

283 


129.079 
99.654 
67.055 

28.948 


Miscellaneous manufactured products, and 
manufacturing not allocable 


14.078 


Transporlation. communication, electric, gas. and 
sanitary senrices 


41 


12.579 


32 


163.279 


(•) 


(•) 


140 


I29.5S3 


767 


87.019 


1.654 


472.322 


Transportation 


(•) 

28 


C) 
12,413 


31 

CI 


162.557 
CI 


C) 


(•) 


78 
C) 

59 


30.885 
CI 
98.694 


476 
110 
181 


39,787 
12,997 
34,235 


1,044 
315 
294 


251.145 
52.757 


Electric, gas. and sanitary services 


168.420 


Wtiolesale and retail trade 


48 


154 


- 


- 


(•) 


(■) 


270 


9.96S 


3.808 


111.077 


9.677 


223,016 


Wholesale trade 

Groceries and related products 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade 


31 
(•) 
(•) 
(•) 


91 
C) 
CI 
CI 


- 


- 


(•) 

C) 


C) 
C) 


138 
C) 

28 
92 


7.039 
CI 
2.620 
4.368 


1804 
152 
312 

1.339 


49210 
7.919 
3.615 

37.676 


4,142 
485 
641 

3.015 


77 747 
12,113 
7,861 
57,773 


detail trade 

Building materials, hardware, and farm 

equipment 
General merchandise stores 
Food stores 
Automotive dealers and service stations 


(•) 

CI 
CI 
C) 


CI 

CI 
CI 
C) 


- 


- 
- 


C) 

C) 
C) 
C) 


C) 

CI 
CI 
CI 


131 

56 

CI 

5 
(•) 


2.926 

316 

C) 

703 
C) 


2.003 

385 
142 
241 
421 


57.852 

8.659 
24.520 
6.174 
5.601 


5.531 

751 

356 

458 

1.287 


140,095 

12,825 
75,282 
16,612 
9,041 


Apparel and accessory stores 

Furniture, home furnishings, and equipment 

stores 
Eating and drinking places 
Miscellaneous retail stores 


(•) 


C) 


- 


- 


- 


- 


C) 
C) 
C) 


C) 
C) 
C) 


94 

103 
158 
455 


967 

996 
5.056 
5,879 


189 

323 
1.094 
1.070 


1,712 

1,813 
13.757 
9,053 


Wholesale and retail trade not allocable 


- 


- 


- 


- 




- 






CI 


C) 


1 


5,174 


Finance, insurance, and real estate 


(*) 


!•) 


19 


23.521 


9.793 


t.501.038 


1.466 


26.193 


11.744 


517.452 


32.743 


2,308,429 


Banking 

Credit agencies other than banks 

Security and commodit> brokers, dealers. 

exchanges, and services 

Holding and other investment companies 


C) 
CI 


C) 
C) 


18 

CI 


13,111 

CI 


6,006 
3,7 72 

(•) 

8 


626.785 
868,221 

C) 
2,797 


189 
47 

C) 

793 


1.251 
32 

CI 
13.793 


3.949 
1.147 

129 
1.981 


96,189 
22,070 

11,548 
154,578 


7.798 
4.352 

212 
3.059 


792,320 
906,993 

12,405 
178,264 




CI 
C) 

(•i 


CI 
CI 

(•) 


- 


- 


6 
(•) 


3,235 
(•) 


30 
CI 

344 

173 


503 
CI 
10.558 

801 


450 

148 

3.936 

1.267 


124,712 

3,636 

104719 

42.895 


549 

241 

16.529 

3,751 


177,991 


Insurance agents, brokers, and service 
Real estate 


5,884 
234,572 


S«nrices 


98,276 


Hotels and other lodgint places 

Personal services 

Business semices 

Automobile services, and miscellaneoits repair 


CI 


CI 


- 


- 


C) 
(•) 


C) 
C) 


C) 

C) 

C) 
C) 
C) 


C) 
C) 

C) 

C) 
C) 


200 
153 
355 

172 
172 
213 

(•) 


6.662 
1,282 
9,712 

1,733 
11,789 
11,517 

CI 


733 
414 
767 

363 
799 
672 

(•) 


28309 
2,08) 
13,371 

2,265 


Amusement and recreation seivices 


29,955 
22,289 


Nature of business not allocable 


CI 



Footnotes at end ot table. See text lor "Eiplanation of Terms" and "Description ol the Sample and Limitations ot the Data " 



Corporation Returns/1972 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 17.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 



119 



Industry- 

IA1I figures are estimates based on samples- 



Continued 

money amounts are m titousands of dollars] 





Returns with tax preference items— Continued 


Returns with tax preference rtems less statu 
tory exclusion and income tax used as an offset 


Major industry 


Statutorv exclusion 


Total tax preference 

Items less 
statutory exclusion 


Income tax available as an offset 


Number of 
returns 


Total items 

of tax 
preference 


Statutory 
exclusion 


Total tax 
preference 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Current year 


Carryover 


Items less 
statutory 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


exclusion 




1441 


1451 


1461 


(471 


(481 


(491 


(501 


(511 


(521 


1531 


(541 


1551 


All mdustnes 


60.802 

1.183 

2.239 

28 

153 

1.413 

643 

2.757 

9.773 

1.387 
22 
505 
339 
593 
321 

310 
719 
536 
82 
288 

98 
666 
444 

1.268 
966 

408 
143 
159 

240 

275 

1.588 

1.001 
311 
275 

8.723 

3.909 
454 
594 

2.860 

4.811 
712 
300 
414 

1.208 

180 
308 
899 
786 

3 

30.892 

7.748 
4.314 

209 
2.940 

495 

214 

14 968 

3.609 

685 
406 
718 
352 
774 
670 

CI 


624.202 
10.576 
37.837 

843 

3.874 
19.449 
13.671 

20.864 

95.639 

10.932 
406 
5.373 
2.134 
5.793 
3.168 

3.645 
6.342 
6.985 
1.635 
2.296 

740 
8.347 
5.270 

9.151 
8.595 

5.213 
2.169 
2.404 

2.118 

2.923 

16.684 

9.061 
2.380 
5.223 

50.532 

23.885 
2.642 
2.709 

18.534 

26,612 
3,947 
2.899 
4.204 
5.305 

1.093 
1.144 
4.535 
3.485 

35 

365.985 

120.399 
108.756 

2.593 
30.670 

7097 

1.459 

95,011 

26.009 

7.623 
1,461 
4,967 
1,283 
5,468 
5,207 

CI 


17.109 

186 

1.102 

27 
126 
541 
406 

438 

2.553 

247 
CI 
124 

91 
145 

58 

93 
209 
202 
53 
82 

25 
239 

137 

224 
223 

139 
75 
67 

46 

54 

453 

242 
54 
156 

1.856 

617 
74 
76 

466 

1,236 
133 
118 
168 
131 

28 
27 
272 
355 

CI 

10.024 

2.383 
3.259 

63 
844 

252 

75 

3.145 

490 

173 

CI 

99 
CI 
103 

74 

CI 


6.875.306 

19.032 

449.769 

122.891 
63.992 

198.985 
63.901 

36.682 

3.726.702 

96622 
CI 
27.913 
3.961 
181.934 
3.843 

160819 
53,116 
255,459 
2,010,456 
22,238 

1,628 
110,966 
347,848 

27,403 
80,099 

123,879 
97,485 
64,652 

26,830 

II 156 

455.666 

242.088 
50.379 
163.199 

172.518 

53.883 
9.474 
5.154 

39.255 

113.496 
8.879 
72,383 

12,417 
3,736 

620 

670 

9,226 

5,565 

CI 

1.942.576 

671.934 
798 283 

9.813 
147,624 

170,895 

4,427 

139,600 

72.291 

20.692 

CI 
8,406 

CI 
24,501 
17,084 

CI 


15.108 

177 

755 

14 
101 
311 

326 

354 

2.347 

227 
CI 
113 

89 
142 

54 

90 
198 
190 
38 
80 

23 
201 

119 

209 
202 

124 
72 
67 

42 

48 

422 

223 
51 

148 

1.723 

588 
66 
72 

448 

1.139 
119 
109 
164 
122 

28 
26 
218 
348 

CI 

8.910 

2.071 
3.211 

60 
758 

242 

74 
2,493 

407 

109 

CI 

95 

CI 

98 
64 

(•) 


19,302,031 

44,899 

186,421 

21,587 
26.010 
95.646 
43.178 

137.173 

12.013.131 

1.020.473 
CI 
217.669 

80.575 
257.162 

87.613 

401.693 
534.764 
1.823.586 
401.216 
274.661 

34.462 
357.185 
338.709 

345,681 
1,313,805 

808,516 

2,466,762 

360,996 

490,505 

140463 

2.429.081 

342.493 
1.066.854 
1,019,734 

1,275.805 

348,903 
69,601 
32,830 

246,472 

921,454 
29.942 

654.238 
98.375 
25.952 

10.047 
13.697 
45.764 
43.439 

CI 
2.963.414 

635.843 
436.723 

57.486 
138.768 

1 461 068 

49.310 
184.216 

251.843 

70.273 
CI 

70.773 
CI 

56.720 

36,623 

CI 


3.540 

32 

108 

CI 

24 
37 
46 

111 

572 

63 

CI 

48 
25 
38 

CI 

22 
34 
39 

7 
15 

CI 

43 

22 

54 
59 

32 
13 
11 

12 

13 

93 
41 
10 
41 

274 

110 
CI 

18 

90 

162 
CI 

21 
30 
30 
_ 
4 

44 
16 

CI 

2.272 

901 
400 

27 
189 

52 
CI 
695 

73 

11 

CI 

6 

CI 

24 
16 

(•) 


5.605.713 

19.489 

53.861 

CI 
9.375 
33.926 
10.319 

48.076 

2.762.228 

486.889 

CI 
67.580 
45.119 
15.935 

CI 

82.802 
176.000 
791.757 
4,901 
155.092 

CI 
47.309 
45.788 

127.831 
150,762 

192,249 
106535 
163,410 

62,604 

8,000 

894.414 

125.280 
193.414 

575,720 

796.343 

142.929 
CI 

6.138 
133.146 

653.977 
CI 

560.239 
53.661 
5.895 

3.880 
7.767 
17.386 

CI 

944.871 

682.460 
14.091 

32.815 
15.112 

118412 

CI 
44981 

15.785 

5.230 

CI 
25.565 

CI 
36,428 
17,245 

CI 


6.254 

34 

750 

23 
93 

423 

209 

136 
320 

IS 

CI 

12 
3 

14 
CI 

15 
CI 

23 

33 
C) 

CI 

68 
33 

15 
21 

20 
3 
8 

CI 

5 

60 

38 
CI 

16 

168 

53 
CI 

3 
42 
114 
CI 

11 
4 
CI 

i:! ^ 
(•) 

4.681 

685 
2.651 

CI 

228 

20 

CI 
1.086 

100 

71 

5 
CI 

7 
15 

CI 


4.881.538 

10.670 

431.114 

122.583 
58.002 

201.760 
48769 

25.7SS 

2.656.96G 

14.536 
CI 
2.822 
103 

79.473 
CI 

93.401 
CI 

40.570 
1.995.268 
CI 

CI 
23.210 
301.929 

6.938 
3.791 

70.751 

330 

12.177 

CI 

5722 

286.515 

210.030 

CI 
75.310 

35.061 

12.427 
CI 
3.115 
8.598 

22.654 
CI 

13.367 
3.220 
CI 

CI 
C) 
CI 

1.414.354 

324.652 
857.257 

CI 
103.627 

37.500 

CI 
89.120 

21.011 

9.711 

3.142 
CI 
4.600 

3,421 

CI 


159.367 

t.036 

19.692 

720 
2.603 
11.329 
5.040 

3.345 

8.524 

420 
CI 

390 
CI 

370 
CI 

450 

CI 

530 
975 

CI 

CI 
1.640 
1.019 

461 

623 

622 
90 
222 

CI 

150 

1.798 

1.140 
CI 

510 

3.514 

1.580 
CI 

60 
1.288 

1.934 

CI 

360 
120 

CI 

CI 
CI 
CI 

117.968 

20.097 
78.287 

CI 
4,837 

540 

CI 
14,016 

2.830 

2.084 

95 
CI 

154 

467 

CI 


4.722.320 
9.636 


Ninini 

Metal mining 


411.457 

121.863 
55 401 


Ciude petioieum and natural gas 

Nonmetalhc mineials (eiicept fuelsl mining 

Contract construction 

Manufacturing 

food and l«indied pioducts 

Tobacco manutactuies 

Teitile mill products 

Appaiel and othei fabricated textile products 


190.458 
43.735 

21.826 

2.646.454 

14 116 

CI 

2.433 

43 

79 104 




CI 




92.951 




CI 




40.040 


Petioleum letining and related industries 

Rubbei and miscellaneous plastics products 

Lealhei and leather pioducts 

Stone, clay, and glass pioducts 
Primai> metal industries 

fabricated metal products, except mactiinenf and 
Iiansportation equipment 


1.994.293 
CI 

CI 
21.574 
300.910 

6.4 78 




3,168 


Electrical equipment and supplies 

Motor vebicles and equipment 

'lansportalion equipment, except motor vehicles 

Scientific instruments, photogiaphic equipment, watches and 

clocks 
Miscellaneous manufactured pioducts and manufacturing not 

allocable 

Transportation, communication, electric, gas. and sanitary 
services 


70,132 

240 

11,956 

CI 

• 5,572 

284.720 

208,892 


Communication 


CI 
74,801 


Vriiolesale and retail trade 


31.583 

10,850 




CI 


Machineiv. equipment, and supplies 

Miscellaneous wholesale tiade 

Retail tiade 

Building mateiials. hardware, and farm equipment 

General merchandise stores 

Food stores , - 
Automotive dealers and service stations 

Apparel and accessom sloies 

Furniture, home furnishings, and equipment stores 

Eating and drinking places 


3,055 
7,313 

20,719 
CI 

13,007 
3,100 
CI 

CI 
CI 
CI 


Wholesale and retail tiade not allocable 


1.296.410 




304,560 


Credit agencies other than banks 

Security and commodity brokers, dealers, exchanges, and 

services 
Holding and other investment companies 

Insurance carriers 

Insurance agents brokers, and service 

Real estate 


778.982 

CI 
98,796 

36,960 
CI 
75 105 




18.186 




7.630 




_ 


Business services 

Automobile services, and miscellaneous repaii services 

Amusement and recreation services 


3.048 
CI 
4.447 
2.954 




CI 







Footnotes at end of table See teirl for "Eiptanation ol Terms" and "'Descnption of the Sample and Limitations of ttie Data ' 



■•20 Corporation Returns/1972 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 17.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 

(All titures are astimates based on samples money amounts are in thousands of dollarsi 



Major industiT 



Returns with tax preference items less statutonr eiclusion and mcome tai used as an offset — Continued 



Income tai available as an offset 



Current year 



Number of 
returns 



Carryover 



Number of 
returns 



Total tai 
preference 
items less 
statutory 
eiclusion 
and mcome 
tax used as 
an offset 



Tentative 
additional 
tax for tax 
preferences 



Net operatins loss 
tor 1972 remaining 
as a carryover to 
a succeeding year 



Number of 
returns 



Deterred 
additional 
tax for tax 

preferences 



Tentative 
additional tax for 
tax preferences 
less deferment 



Number of 
returns 



Additional 
tax for tax 
preferences 
deterred 
from prior 
years 



(57) 



(59) 



(SO) 



(61) 



((21 



(63) 



(66) 



All mdustries 

Agriculture, forestry, and fishery 

MiaiRg 

Metal minmg 

Coal minmg 

Crude petroleum and natural gas 

Nonmetallic minerals (except fuels) mming 

Contract construction 

Manufacturing 

Food and kindied products 
Tobacco manulactures 

Textile mill products 

Apparel and other fabricated textile products . 
Lumber and wood products, except furniture 
Furniture and fixtures 

Papei and allied products 
Printing and publishing 
Chemicals and allied products 
Petroleum refining and related industries 
Rubber and miscellar'eous plastics products... 



Leather and leather products 

Stone, clay, and glass products 

Primaiy metal industries 

Fabricated melal products, except machineiy and 
transportation equipment 
Machinery, except electrical 

Electrical equipment and supplies 

Motor vehicles and equipment 

Transportation equipment, except motor vehicles .., 

Scientific instruments, photographic equipment, 

watches and cloclis 

Miscellaneous manufactured products, and 

manufacturing not allocable 



Transportation, communication, electric, gas. and 
sanitary services 

Transportation 

Communication 

Electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and related products 

Machinery, equipment, and supplies 

Miscellaneous wholesale trade 
Retail trade 

Building materials, hardware, and farm equipment 

General merchandise stores 

Food stores 

Automotive dealers and service stations 

Apparel and accessory stores 

Furniture home furnishings and equipment stores 

Ealing and drinhing places 

Miscellaneous retail stores 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate 

Bantling 

Credit agencies other than banlis 

Security and commodity brokers, dealers, exchanges, and 

services 

Holding and other investment companies 

Insurance carriers 

Insurance agents, brokers, and service 
Real estate 

Sfnrkes 



Hotels and other lodging places 

Personal services 

Business services 

Automobile services, and miscellaneous repair services 

Amusement and recreation services 

Other services 

Nature of business not allocable 



4,535 

25 

403 

II 
70 
193 
129 

SS 

161 

6 



CI 
(•) 
(•) 



(•) 
(•) 



(•) 
(•) 



(•) 
(•) 



493 
2,602 



146 

13 

I 

479 

27 

10 



!•) 
(•) 



1,394.7(3 

4.047 

91.805 

20,481 
13,134 
50,330 
7,860 

10.012 

591.537 

425 
CI 
C) 
C) 
59,320 

52,835 
(•) 

17,429 
336,371 
(•) 

5,779 
96.508 

764 
59 



2,468 



59,502 
(•) 
C) 
8.401 

4,872 



(•) 



C) 
C) 



C) 
C) 



111,211 
360,954 

C) 
72,375 

25,178 
C) 
21,783 

5.421 

1528 

C) 
CI 
546 
1,007 

(•) 



CI 
C) 
C) 
C) 



CI 
CI 



C) 
C) 



C) 
CI 



C) 
C) 
C) 
C) 
C) 



CI 
CI 



CI 

(•) 



38.853 

(•) 

8.896 

C) 
C) 
CI 
CI 

(•) 

2.354 



CI 
C) 



C) 
C) 



CI 
CI 



(•) 

CI 



C) 
C) 
CI 
C) 
C) 



25.121 

19,956 
2,418 



1,547 
612 

C) 

CI 

CI 
CI 

(■) 



3.288.692 

5.550 

310.709 

101,143 
35,399 

138,418 
35,749 

11.500 

2,054.559 

13,690 

CI 

1,054 

30 

18,776 

C) 

39,529 
C) 

22,606 
1,657,533 
CI 

CI 

15,620 
204,402 

5,685 
3,107 

52.456 

240 

9.489 



149,345 
CI 
43,448 

22.721 

5,936 
C) 
2,149 
3,305 



10,726 
3,039 



C) 
CI 
C) 



173,410 
415,620 



25,223 

11,782 

CI 
51,;94 

12.085 

5,810 

666 

CI 
3,875 
1,671 

(•) 



328.753 

552 

31.080 

10,115 
3,541 

13,825 
3,599 

1.133 

205.452 

1,371 



(•) 



106 

2 

1,877 



2,259 
165,753 



CI 
C) 



1,564 
20.439 

565 
311 

5,245 
23 
948 



19.295 

14,934 
•) 
4,343 

2.255 

594 
•) 
215 
329 



1,074 
303 



C) 
C) 
C) 



17,330 
41,530 



5,160 

1.206 

584 



66 



CI 
C) 
C) 

C) 
CI 



CI 
CI 



C) 
C) 
(•) 



C) 
C) 



C) 
C) 



C) 
C) 



C) 
C) 



408 
35 

27 



C) 
CI 
CI 



2,085,582 

CI 

218.503 

C) 

23,670 
136,695 
C) 

23,499 

367.393 

65,860 

6,988 

C) 
C) 
C) 

C) 
CI 

37,113 
CI 

C) 
C) 
46,786 

C) 
23,077 

C) 
C) 
C) 

CI 

19,587 



C) 
CI 
34,310 



CI 
CI 

C) 

35,601 
CI 
C) 

5,621 
C) 



20,810 
5,437 



(•) 
C) 

110,232 
32,897 
9,420 

C) 
C) 
C) 
2,376 



268 
5,251 
1,633 



3.350 

662 



C) 
CI 
C) 

CI 
C) 



C) 
C) 



CI 
CI 
CI 



C) 
C) 



CI 
CI 



1,267 
504 



C) 
C) 



1,875 
116 
82 



C) 

CI 
CI 



5.424 
26 
567 

16 
86 
272 

192 

104 
225 

6 



C) 
C) 
C) 



C) 
(•) 



C) 
C) 



C) 
C) 

C) 
CI 
C) 



4.265 

638 
2638 



C) 
CI 



311.994 

531 

23,418 

9,605 
3,273 
8,575 
1,965 

689 

202.103 

709 
CI 
CI 
C) 



3,953 
(•) 

2,250 
165,057 
C) 

C) 
1,416 

20,126 

41 
259 

C) 
C) 



3,563 



14,489 
C) 
4,079 

1.655 

485 

C) 
215 
223 



CI 
C) 

CI 
CI 
CI 



16,060 
41,026 



1,136 
•1 
3,292 

1.019 

502 

57 
376 



C) 
(•) 



C) 
C) 



36 
1.080 



C) 
C) 



C) 
CI 



CI 
C) 



C) 

(•) 



1.377 

258 
378 



C) 
C) 



C) 
C) 



Footnotes at end of table. See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



Corporation Returns/1972 121 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 17.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 

lAII figures are estimates based on samples — money amounts are in thousands of dollarsi 





Returns witti no tax preference items less statutory exclusion and income tax used as an offset 




Total items of tax 
preference when equal 
to statutorY exclusion 


Returns with tax preference items less — 


Major mdustn 


Number of 
returns 


Amount 


Statutory Qiclusion 


Statutory exclusion and current 

year income tax available 

as an offset 




Total Items 
of tax 

preference 


Statutory 
exclusion 


Total tax preference 

items less statutory 

exclusion 


Current year income 
tax available 
as an offset 


Total tax preference 
items less statutory 

exclusion and current 
year income tax 

available as an offset 


Prior year 

income tax 

available 

as an 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


offset 




f69) 


170) 


(71) 


(721 


(731 


(74) 


(75) 


(76) 


(77) 


(71) 


(79) 




47,351 
1.008 


254.466 
5.770 


2.363.067 
13.169 


210.369 
3.770 


10.854 
152 


2.152.986 
9.396 


10.573 
152 


1 7.907 J4» 
40.852 


1.161 

(•) 


200.689 
(•) 


865,493 




(•) 


Minini 


1.235 


9.897 


46.504 


8.248 


352 


38.312 


351 


94.616 


38 


1.654 


7,355 


Metal minmg 

Coal minitlg 


(•) 

CI 

914 
286 


CI 

CI 
5.669 
3.754 


C) 
9.390 
10.948 
25.018 


C) 

800 
2.451 
4.877 


C) 

32 
118 
197 


C) 
8.591 
8.527 
20.166 


C) 

31 
118 
197 


CI 
12,876 
45,316 
35,318 


C) 
C) 

28 


C) 
C) 

637 


C) 
C) 


f<onmetallic minerals (except fuels) mining 


3,879 


Contract construction 


2.376 
7.702 


11.125 
39.162 


20.634 
1.126.146 


5.794 
47.953 


302 
2.233 


14.856 
1.078.24B 


288 
2.186 


127,161 
11,421,594 


(•) 

153 


C) 
37.437 


(*) 


Manufacturing 


207,662 


Food ani] liindred products 

Tobacco manufactures 

Teidile mill products 

Apparel and other fabricated textile products 

Lumber and wood pioducts. except furniture 

Furniture and fixtures 


1.179 
(•) 

400 
293 
457 
275 


5.865 
C) 
2.315 
887 
1.840 
1.950 


87.149 
18.424 
28.148 

5.103 
106.408 

5.012 


4.647 
150 
2.668 
1.187 
3.583 
1.188 


232 

C) 

HI 

88 
130 

57 


82.506 
C) 
25.480 
3.918 
102.830 
3.826 


221 
C) 

106 
88 
130 
54 


1,020,048 
CI 

216,310 
80,562 
197,842 
87,613 


C) 

8 
C) 

20 
C) 


C) 

245 
C) 

1,465 
CI 


C) 

7,532 
C) 

7,614 
C) 


Paper and allied products 

Printing and publishing 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 


231 
565 
368 
34 
228 


1.295 

2.485 

2.249 

232 

814 


69.766 
53.308 
219.625 
16.589 
22.592 


1.900 
3.737 
4.206 
428 
1.422 


78 
197 
178 
19 
80 


67.868 
49.579 
215.419 
16.163 
21,172 


77 
196 
173 
19 
78 


348,858 
534,666 
1,806,157 
64,845 
274,353 


4 
C) 

13 
C) 

4 


6,623 
C) 

12,078 
C) 
1,254 


10,850 
C) 

53.876 
C) 
3,475 




81 
464 
315 

1.108 
787 


436 
2.590 
1.736 

4.851 
3.735 


1.872 
93.501 
49.452 

24.761 
81.163 


C) 
4.117 
2.515 

3.839 
4.237 


23 
171 
103 

209 
201 


1.598 
89.392 
46.938 

20.925 
76.931 


23 
169 
102 

205 
195 


34,462 
351,406 
242,201 

344,917 
1,313,746 


CI 

22 
4 

C) 

11 


C) 
4,898 
2,119 

CI 

981 


C) 


Stone clay and glass products 


10,135 




10,633 


Fabricated metal products, except machinery and transportation 


C) 


Machineiy. except elecliical 


' 11,788 


Electrical equipment and supplies 
Motor vehicles and equipment 
Transportation equipment, except motor vehicles 
Scientific instruments photographic equipment, watches and clocks 
Miscellaneous manufactured pioducts. and manufacturing not 
allocable 


287 
86 
96 

198 

228 


1.915 
716 
716 
909 

1.572 


55.413 
98.608 
54.162 
27.306 

6.784 


2.676 
1.363 
1.466 
1.149 

1.201 


118 
72 
59 
44 

49 


53.747 
97.245 
52.696 
26.157 

5.584 


117 
72 
59 
42 

46 


790,883 

2,466,762 

358,528 

490,505 

140416 


3 

CI 

C) 
C) 

C) 


328 

C) 

C) 
CI 

C) 


7,940 
C) 
C) 
C) 

C) 


Transportation, communication, electric, gas. and sanitary services 


1.201 


5.874 


179.933 


8.992 


392 


170.946 


382 


2.331.268 


26 


2.204 


53,514 


Transportation 

Communication 


801 
261 
138 


3.637 

993 

1.244 


37.478 
50.589 
91.866 


4.284 
1,239 
3.469 


203 
49 
139 


33.196 
49.352 
88.398 


196 
48 
138 


282,991 

1,066,023 

989,254 


17 
3 
8 


370 

559 

1,275 


3,201 
1,753 


Electric gas. and sanitary services 


48,560 


Wholesale and retail trade 


7.821 


27.935 


160.000 


19.083 


1.687 


140.949 


1.663 


1.267.397 


14 


1.191 


98,513 


Wholesale trade 

Groceries and related products 
Machinery equipment, and supplies 
Miscellaneous wholesale trade 


3.525 
411 
564 

2.549 


13.943 
1.476 
1.839 

10.628 


51.377 
9.923 
2.907 

38.547 


8 362 
934 
810 

6.618 


563 
66 
73 

423 


43.033 
8.992 
2.099 

31.942 


556 
66 
71 

418 


344,031 
69,601 
31,924 

242,506 


27 

CI 
C) 


1,604 

C) 
C) 


65,890 

C) 
C) 




4.295 
618 
237 
289 

1.155 


13.991 
1.954 
1.071 
1.549 
3.770 


103.450 
8.142 
60.844 
11.843 
4.779 


10.687 
1.692 
1.468 
2.535 
1.203 


1.121 
113 
106 
164 
113 


92.777 
6.451 

59.376 
9.317 
3.576 


1.104 
111 
106 
162 
113 


917,918 
29,204 

652,247 
98,371 
25,934 


56 
C) 
C) 
C) 

8 


5,557 
C) 
C) 
C) 

1,184 


32,586 


Building materials, hardware, and farm equipment 

General merchandise stores 

Food stores 

Automotive dealers and service stations 


C) 
C) 
CI 
2,732 


Apparel and accessoi> stores 

Furniture, home furnishings, and equipment stores 

Eating and dnnking places 

Miscellaneous retail stores 


160 
296 
821 
714 

CI 


746 

792 

2.384 

1.725 

C) 


966 

950 

9.541 

6.385 

C) 


347 

322 

1.794 

1.326 

C) 


28 
26 
227 
341 

CI 


620 

629 

7.752 

5.056 

C) 


28 
26 
213 
341 

C) 


10,047 
13,697 
45,127 
43,291 

CI 


C) 
CI 

11 

C) 


CI 
C) 

112 

C) 


C) 
C) 

191 


Wholesale and retail trade not allocable 


C) 


Finance insurance and real estate 


22.715 

5.415 

1.092 

143 

2.215 


1 38.533 

51.995 

13.232 

789 

12.865 


755.542 

415673 
36.504 
11.518 
61.772 


109.414 

48.307 
17.237 
1.774 
12.968 


5.342 

1.697 
608 
62 
615 


646.166 

367 374 
19.301 
9.745 
48.828 


5.168 

1.578 
608 
59 
611 


2.370,674 

524632 
75,769 
57,479 
66,393 


782 

428 
126 
C) 

59 


143,895 

136,080 
1,640 
C) 
2,291 


434.S44 


Banliing , 

Credit agencies other than banlis 

Security and commodity brokers, dealers, exchanges, and services 
Holding and other investment companies 


392,072 
3,573 
C) 
8,506 


Insurance earners 

Insurance agents, brokers, and service 

Real estate 


297 

166 

13.383 


1.929 

519 

57.204 


138,562 
3.265 
88.248 


4.628 

779 

23.791 


232 

66 

2.059 


133.935 
2.488 
64.495 


229 

66 

2.014 


1,435,890 
48.078 
162,433 


13 
149 


937 
2,614 


16,064 
9,951 


Services 


3.260 


16.134 


61.131 


7.045 


390 


54.105 


379 


246.228 


33 


6,965 


47,494 


Hotels and other lodging places 


560 
390 
667 
348 
695 
597 


3.975 
957 
3.466 
1.163 
3.487 
3.086 


14.623 

C) 
6.763 

CI 
21.868 
15.782 


1,564 
CI 

1,406 
C) 

1,827 

1.654 


102 
CI 

94 
C) 

96 

58 


13.062 

C) 
5.358 

C) 
20.054 
14 130 


99 

C) 

93 

C) 

94 
53 


68,745 
C) 

68,477 
CI 

56,174 

35,616 


C) 
C) 

ct 

C) 


C) 
CI 
C) 

3,851 

C) 


CI 
C) 




CI 


Automobile services, and miscellaneous repair services 

Amusement and recreation services. 
Other services 


29,046 

C) 


Nature of business not allocable 


CI 


C) 


CI 


- 


C) 


(•) 


(•) 


(•) 


- 


- 









Footnotes at end of table See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



122 

Corporation Returns/1972 

Active Corporation Returns Other Than Forms 1120S and 11200ISC 

Table 17.— Tax Preference Items; Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry Continued 

I All figures are estimates based on samples money amounts are in thousands ot dollars I 





Returns with tax preference items based on 




Depreciation 


Amortization 


Depletion 


Maior industry 


Accelerated deprecta 
tion tax preferences 


Oepreciation deduction 


Amortization tax 
preferences 


Amortization deduction 


Depletion 

tax 
preference 


Depletion deduction 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(80) 


(SI) 


182) 


(831 


(84) 


(85) 


(861 


(87) 


(881 


(69) 


(90) 


All industries 


39.091 


1.026.784 


38.755 


37.485.671 


585 


236.650 


340 


366,012 


2,959,405 


5.143 


5.336.162 


Agricullure. lorestry. and fishenr 


478 


3.175 


478 


59.092 


CI 


CI 


(*) 


CI 


5,219 


159 


5.800 


Minini 


280 


3.496 


279 


324,749 


C) 


CI 


c 


CI 


455.985 


2.126 


583.196 


Metal mining 

Coal mining 

Crude petroleum and natural gas 
Nonmefallic minerals (except fuels) mining , 


11 
19 
121 
127 


839 

734 

1.273 

650 


10 
19 
121 
L27 


104,527 
68,697 

102,273 
49,252 


(•) 
(•) 


C) 
C) 


CI 


C) 


115,032 
63,453 

204.994 
72.506 


27 

137 

1.326 

634 


123.027 
77.604 

305.205 
77.360 


Contract construction 


1 731 


20 358 


1.731 
7.974 


300.117 
19.477.439 








CI 
52.388 


10.268 
2.321.391 


249 


12 452 


Manufacturint 


7.974 


528.359 


400 


36,298 


229 


666 


4,470.620 


food and liindred products 

Tobacco manulactures 

Textile mill products 

Apparel and other fabricated textile products 

Lumber and wood products, except furniture 

Furniture and fixtures 


1.232 
(•) 

375 
317 
374 
248 


38.477 
(•) 

16.924 
2.258 
5.122 
4.316 


1,232 
(•) 

375 
317 
374 
248 


1,428,945 
(•) 

455.296 
66,094 
399,427 
64,641 


98 
(•) 

12 
(•) 

15 
(•) 


1.639 
C) 

634 
C) 

197 
C) 


22 
C) 

6 
C) 

6 
C) 


2,588 
C) 

173 
C) 

4,983 
CI 


13.619 
CI 
C) 
C) 

3.179 
C) 


23 

CI 
CI 
C) 

18 

CI 


16.059 
C) 
C) 
CI 

464.634 
C) 


Paper and allied products 

Printing and publishing 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 


271 
517 
447 
51 
233 


21.928 
16.779 
78.461 
36.129 
15.141 


271 
517 
447 
51 
233 


766,459 

397,593 

2.551,555 

2,674,670 

471.441 


29 
10 

1 


2.488 

1.093 

1.434 

284 

458 


22 
8 

18 
5 

C) 


2,565 

1,583 

2,648 

856 

C) 


10.061 
262 

92.440 
1.855.025 
C) 


15 
3 
60 
66 

CI 


93.347 

11.346 

121.050 

3,344.205 

CI 


Leather and leather products 

Stone, clav, and glass products 

Primary metal industries 

Fabricated metal products, except machinery and transportation 

equipment 

Machinery, except electrical 


91 
424 
374 

1.141 
788 


1.549 
17.436 
43.012 

18.338 

51.516 


91 
424 
374 

1.141 
788 


23,278 

620,399 

1,923,732 

597,237 
2,151.046 


(•) 

23 
58 

49 
14 


C) 
1.013 
5,322 

1,190 
2,137 


C) 

12 
43 

29 
8 


C) 
2,621 
7,574 

1.677 
853 


CI 
67,758 
237,003 

3,760 
8,124 


C) 

332 
37 

19 
30 


C) 
72,164 
303.931 

4.330 
8,613 


Electrical equipment and supplies 
Motor vehicles and equipment 
Transportation equipment, except motor vehicles 
Scientific instruments photographic equipment, watches and clocks 
Miscellaneous manufactured products, and manufacturing not 
allocable 


371 
151 
143 
188 

208 


40.156 
67.976 
26.027 
17.827 

5.344 


371 
151 
143 
188 

208 


1,228,899 

1,944.576 

983,388 

440.416 

145.522 


17 
8 
11 

CI 

4 


311 
13,219 
4,362 

C) 

34 


14 
5 
11 

CI 

CI 


2.625 
13.705 
6.424 
(•) 

C) 


C) 
3,238 
13,035 
C) 

201 


CI 

4 
10 

CI 

3 


CI 
3,977 
13,194 

C) 

204 


Transportation, communication. Bitctric. (as. and sanitiiy services 


1.120 


79.486 


1.120 


12,467,865 


70 


178,138 


51 


306.717 


129.583 


135 


200.110 


Transportation 


656 
231 
232 


17.393 
39.733 
22.360 


656 
231 
232 


1,997,154 
5,432,073 
5,038,638 


41 
(•) 

28 


162,980 
C) 
13.135 


24 
C) 

26 


285,721 
CI 
20,968 


30,885 
C) 
98,691 


74 
CI 

58 


52 043 






Electric, gas and sanitary services 


148,063 


Wholesale and retail trade 


6.576 


99,512 


8.561 


1.632.899 


49 


154 


11 


134 


9,965 


258 


20,393 


Wholesale trade 

Groceries and related products 

Machinery, equipment, and supplies 

Miscellaneous wholesale trade 


2.702 
374 
358 

1.970 

3.870 
464 

268 
275 
874 


21.230 
4.118 
1.600 

15.512 

77.123 
3.771 

48.708 
9.721 
2.733 


2,702 
374 
358 

1,970 

3,855 
464 
268 
275 
874 


415,939 
82,548 
41,475 

291,916 

1,196,746 
27,430 
642,002 
292,465 
71,091 


31 
(•) 
CI 
C) 

C) 
CI 
CI 
CI 


91 

CI 
CI 
C) 

C) 
CI 
CI 
CI 


CI 

C) 

7 

3 

CI 
CI 


C) 

(•) 

111 

23 

C) 
CI 


7,039 
C) 
2,620 
4,368 

2,926 
316 

C) 

703 
C) 


127 
CI 

19 
90 

130 

56 

C) 

5 
CI 


9.311 
C) 
3.033 
5 734 


Retail trade 

Building materials, hardware, and farm equipment 

General merchandise stores 

Food slores 

Automotiye dealers and service stations 


11.082 
316 

CI 

703 
C) 


Apparel and accessory stores 

Furniture, home furnishings, and equipment stores 
Eating and drinking places 
Miscellaneous letail stores 


105 
235 
996 
651 


646 

768 

8.665 

2,111 


105 
235 
981 
651 


13,596 
14,300 
95,436 
40,426 


C) 


C) 


C) 


CI 


(•) 
C) 

CI 


CI 
C) 

C) 


C) 
C) 

C) 


Wholesale and retail trade not allocable 


3 


1.159 


3 


20,214 


- 


- 






- 






Finance, insurance, and real estate 


18.339 


238.825 


18.021 


2.401,757 


37 


23.611 


23 


6,304 


26.193 


1.382 


43,190 


flanking 

Credit agencies other than banks 

Security and commodity brokers, dealers exchanges, and services 

Holding and other investment companies 


2.777 
508 
45 
575 


54.772 

6.211 

813 

7.046 


2,777 
508 
44 
335 


1.012.301 
181.256 
10.153 
59.963 


22 
C) 


13,115 
C) 


19 

CI 


6,203 
CI 


1.251 
32 
C) 
13.793 


177 
47 
CI 

781 


1,345 
35 
CI 
16,615 


Insurance carriers 

Insurance agents, brokers, and service 

Real estate 


178 

117 

14 136 


49.472 

2.237 

118.274 


177 

110 

14,066 


468.661 
11.823 

657,600 


CI 
CI 


(•) 
C) 


CI 

CI 


CI 

C) 


503 
CI 
10.558 


29 
C) 

343 


1,207 
CI 
23,932 


Services 


2.584 


53.438 


2.582 


821.430 


C) 


C) 


- 


- 


801 


164 


1.101 


Hotels and other lodging places 

Personal services 

Business services 

Automobile services, and miscellaneous repair services 


583 
262 
389 
222 
617 
509 

(•) 


21,541 
714 
3,325 
516 
16,874 
10,468 

(•) 


583 
262 
389 
222 
615 
509 

CI 


201,109 
33,376 

185,533 
74.321 

250,014 
77,077 

(•) 


C) 
(•) 


C) 
CI 


- 


- 


C) 

C) 
CI 
C) 
C) 


(•) 

C) 
C) 
C) 
C) 


CI 

CI 
CI 
CI 




C) 


Nature ot business not allocable 





Footnotes at end of table See teit fof "Eiplanation of Terms" and "Description ol the Sample and Limitations of the Data " 



Corporation Returns/1972 



123 



Active Corporation Returns Otlier Than Forms 1120S and 1120-DiSC 

Table 17.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 

I All figures are estimates based on samples — money amounts are in thousands ol dollars! 









Returns with tai preference 


lems based on - Continued 








Bad debt deduction 


Net Ions term capital gam 












Net long-term capital gam reduced 












by net short-term capital loss 




Major industry 
















for bad 






Capital 


Total 


Amount taied at 
















preference 


Number ol 
returns 


Amount 


preference 










Number of 
returns 


Amount 


Number of 
returns 


Amount 




(91) 


(32) 


(931 


(941 


(85) 


(861 


(971 


(9SI 


Allindustries _ 


1.511.458 


9.816 


2.269.008 


1.760.IS8 


23.295 


4.600.500 


20.072 


4,551,700 




(") 


(') 


CI 


21.044 


717 


43.824 


531 


47.811 




(*) 
(•) 


(*) 
(•) 


CI 


27,465 

7.856 
3.690 
11,621 


439 

12 
48 
220 


70.906 

21.952 
7.524 
31,797 


391 

10 
46 
178 


67.626 




20,536 




7,234 




30,241 


Nonmctallic mmetals (except fuels) mining 






- 


4.298 


157 


9633 


155 


9,615 


Contract construction 


_ 


_ 


_ 


26.781 


1,275 


67.089 


1.033 


65,194 




7.564 


9 


62.274 


927.320 


3.651 


2.430.284 


3.503 


2.425.169 




(•) 


CI 


C) 


52.270 


440 


143.301 


424 


142,879 






- 


- 


CI 

15.115 
3.474 


CI 

207 
96 


CI 

37,485 
7,784 


CI 

198 
96 


CI 




37,413 




7,784 






_ 


_ 


179,214 


286 


483,507 


285 


482.540 




(•) 


i-i 


CI 


2,578 

128,181 
41,323 


114 

114 
388 


5,637 

349,696 
107,470 


114 

110 
355 


5.637 




349.667 




104.397 




_ 


_ 


_ 


90,106 


215 


225,533 


205 


225,533 




_ 


_ 


_ 


120,654 


27 


326,493 


27 


326,493 




(•) 


1*1 


CI 


8,513 


109 


22,857 


109 


22,857 










807 
33,060 


29 

251 


1,722 
68,853 


29 
250 


1,722 


Stone, clay, and glass products 


68,852 


Primarv metal industries 





_ 


— 


67,775 


153 


176,101 


145 




Fabncaled metal products except machinery and transportation equipment 





— 


— 


13,185 


345 


33,842 

















26,884 


372 










{•) 

2.650 


3 


CI 

39.769 


84,269 
14,951 
20,965 


164 
54 
71 


219,969 
35,672 
54,375 


162 

54 
71 


219,958 




35,672 




54,375 










11,070 


85 


28,031 


85 


28.031 


Miscellaneous manufactured pioducls, and manufacturing not allocable 


(•) 


CI 


CI 


6,160 


no 


15.164 


108 


15.164 


Transportation, communication, electric, las. and sanitary services 


(') 


(•) 


C) 


87,019 


741 


221.331 


636 


221.013 




(•) 


CI 


CI 


39,787 


476 


102,746 


432 


102,439 










12.997 
34,235 


85 
180 


32,180 
86405 


84 
180 


32,175 


Electric, gas, and sanitary services 


86,405 


Wholesale and retail trade 


(•) 


(•) 


CI 


111.077 


3.670 


283.354 


3.321 


280.900 




(•) 


CI 


CI 


49,210 


1,750 


120.921 


1.550 


118.888 


Groceries and related products 






— 


7,919 


142 


20.374 


142 


20.374 


Machinery equipment and supplies 
Miscellaneous wholesale trade 


(•) 


CI 


CI 


3,615 
37,676 


310 
1,298 


9.311 
91.236 


1.145 


89.243 




(*) 


CI 


CI 


57,852 


1,918 


152,528 


1.769 


152,107 


Building materials, hardware, and farm equipment 




_ 


_ 


8,659 


385 


21,055 


376 


20,946 


Geneial merchandise stores 


(*} 


CI 


C) 


24520 


142 


65,108 








{•) 


CI 


CI 


6,174 


225 


14,208 


186 




Automotive dealers and service stations 


(•) 


C) 


CI 


5,601 


411 


16.479 


379 


16,428 


Apparel and accessory stores 


_ 


- 


- 


967 


94 


3.521 


84 
95 
107 
397 


3,496 
3,256 
13,477 
15,258 


Furniture home furnishings and equipment stores 
Eating and drmkmg places . . 
Miscellaneous retail stores 


- 


- 


~ 


5,056 
5,879 


132 
430 


13.477 
15,424 




_ 


- 


— 


CI 


CI 


CI 


CI 


C) 


Finance, insurance, and real estate 


1.501.038 


9.786 


2.150.412 


517.452 


11.561 


1.370.436 


9.670 


1,338.219 


Banking 


626.785 


6,00S 


1236,459 


96,189 


3,922 


258.248 


3.789 


257,067 


868.221 
(•) 

2.797 


3,766 
C) 

8 


899,903 
CI 

7.770 


22,070 
11,548 
154,578 


1,139 

129 

1,949 


49,379 
32,385 
424,196 


960 
119 

1,374 


46.832 


Security and commodity brokers, dealers, exchanges, and services 
Holding and other investment companies 


31,291 
414,282 




3.235 


6 


6,190 


124,712 


448 


323,667 


416 


320,370 




- 


— 


— 


3,636 
104 719 


134 
3836 


8,233 
274,328 


104 
2,905 


8,106 




260,271 


Services 


1.100 


C) 


CI 


42.695 


1.235 


I07.27E 


321 


105.762 


Hotels and other lodging places 

Personal services . .... 

Business services 

Automobile services and miscellaneous repair services 

Amusement and recreation services 

Other services 


(•) 
(*) 


C) 


CI 

CI 


6662 
1,282 
9,712 
1,733 
11,789 
11,517 


196 
153 
355 
172 
145 
212 


14,875 
2,177 
24 448 

4,775 
28,951 
32,050 


176 
88 
289 
122 
109 
136 


14,855 
2.086 

23,817 
4,674 

28,483 

31,847 


Nature ol business not allocable 


- 


- 


- 


(•) 


CI 


(•) 


CI 


(•) 



(•) Estimate is not shown separately because of the small number of sample returns on which it was based However, the data ate included m the appropriate totals 

'Includes the following amounts which are not shown separately excess investment interest, $2 575,000. amortisation ol child care facilities, $1,765,000 accelerated depreciation on personal property subiect to a net lease, JIZ 

NOTE Detail may not add to totals because of rounding See text tor "Explanation of Terms" and "Description of the Sample and Limitations of the Data " 



488,000 



124 



Corporation Returns/1972 



Active Corporation Returns Other Than Forms 1120S and 11200ISC 

Table 18.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Size of Total Assets 

[All llgures are sstimates basod on umples— money amounts are in thousands ol dollarsl 





Total active corporation 

returns other than Forms 

ll20Sand 112aOISC 


Size of total assets 


Item 


Zero assets 


SI under 

ssoa.ooo 


ssoo.ooo 

under Sl.OOO.OOO 


SI.ODO.OOO 
under SS.OOO.OOD 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(51 


(tl 


(7) 


III 


(91 


(101 


Total Active Corporation Returns Other Than forms 1120S and 
lUODISC 






















Numbef ol telurns 


1.522.027 


- 


44.310 


— 


1.267.662 


— 


95.252 


- 


80.390 


- 


Net long term capital gam reduced by net short-term capital loss, total 

Amount tawd at alternative rates 
Additional tax lor lax prelerences. total 

Amount deferred from prior years 


119.394 

37.059 

5.472 

220 


8.746.237 

4.949.773 

315.857 

3.874 


2.975 
430 
161 

CI 


129.419 
71.946 
2.473 

CI 


72.227 

9.613 

342 


635.297 

171.594 

344 


13.561 

6.693 

260 

C) 


314,658 

141,446 

837 

CI 


15.872 

9.536 

723 

78 


749.685 

424,657 

3,066 

184 


Selected items ol tax preference 
Accelerated depreciation on- 
Low income rental housing 

Other real property 

Personal property subject to a net lease 


754 

37.916 

771 


16.540 

997.756 

12.488 


CI 

709 
C) 


CI 

5.182 
CI 


295 

14,481 

357 


422 

22.721 

1.435 


126 

5.454 

117 


688 

17,937 
887 


107 

8.826 

173 


893 
71.341 
2.138 


Amortization ol — 

Certified pollution control facilities 

Railroad rolling stock 

Reserves tor losses on bad debts of financial institutions 

Depletion 

Capital gams 


510 

68 

9,823 

5.298 

23.836 


32,062 

202,476 

1,511,458 

2,959,405 

1,760,858 


159 
99 

373 


39.357 
4.375 
20.497 


91 

CI 

1,799 
6,278 


31 

C) 

9.701 
55.238 


CI 

C) 

700 
3.188 


CI 

CI 
10,259 
47,315 


63 

1.073 
1.385 
5.600 


759 

8.305 
65,016 
135,847 


Total Items of tax preference' 

Statutory exclusion 


64.461 
60,802 
17,109 

15,108 
3,540 


7,499,131 

624,202 

6,875,306 

19,302,031 
5,605,713 


1.238 

1.036 

465 

360 

75 


69.444 
9.472 
59.975 

61.536 
19.735 


21,983 
20,720 
2,085 

1,895 
348 


90.453 
69.449 
21.070 

34,199 
3,327 


8.687 
8.100 
1.258 

1.182 
137 


77,851 
52,524 
25.346 

41.667 
1.932 


14,441 
13.610 
3.265 

2.651 
690 


284,908 
134.904 
150.121 


Income tax available as an offset 


286.782 




35.905 


Returns With Tax Preference Items After Statutory Exclusion and 
Income Tax Used as an Offset 




Number of returns 


6.254 


- 


221 


- 


446 


- 


269 


- 


1.001 


- 


Selected items ot tax preference 
Accelerated depreciation on — 
Other real property 


2.088 


206,058 


111 


1.221 


224 


1,139 


C) 


C) 


500 


15.468 


Amortization ol — 


41 

26 

3.305 

1.115 

1.800 


6,632 

168,652 

1,127,933 

2,648,264 

713,965 


83 
C) 

35 


36.112 
CI 

2.676 


'•' :4 


CI 

8.213 


CI 
C) 

133 


CI 
C) 
14.335 


466 
232 




Railioad lolling stock 


- 




43.922 


Capital gams 


27.826 


Total Items of tax preference- 

Slatulory exclusion 

Total lax preference items less statutory exclusion 
Income tax available as an offset 

Current year 

Carryover 


6,254 
5.449 
6.254 

4.535 
536 


4,881,598 

159.367 

4.722,320 

1,394,783 
38,853 


221 
118 
221 

124 

7 


42.747 

1.988 

40.765 

8.337 
506 


446 
195 
446 

287 

C) 


13.198 
5.564 
7.634 

3.615 
C) 


269 
160 
269 

193 
C) 


18.667 
4.830 
13.839 

4.597 
CI 


1.001 

753 

1,001 

428 
85 


87.847 
21.130 
66.748 

26.735 
571 


Total tax prelerence items less slalulory exclusion and income tax used as 

an oHset 

Tentative additional lax for tax preferences 

Net operating loss lor IS72 remaining as a cairyover to a succeeding year 
Deterred additional tax lor tax preferences 
Tentative additional tax tor tax preferences less deferment 
Additional tax for lax preferences deferred from prior years 
Additional tax for lax prelerences 


6.254 
6.254 
1.007 
1.007 
5.424 
183 
5.435 


3,288.692 

328.753 

2.085.582 

16.766 

311.994 

3.563 

315.546 


221 

221 
67 
67 

158 
CI 

158 


31.915 
3.179 
19.805 
916 
2.263 
CI 

2.473 


446 
446 

C) 

CI 

342 

342 


3.926 
378 

C) 

CI 

344 

344 


269 

269 
CI 
CI 

260 
CI 

260 


9.101 
873 

CI 
CI 

837 

CI 

837 


1.001 
1.001 
352 
352 
716 
78 
723 


39.477 
3.939 

44,870 

1,050 

2,892 

184 

3,066 


Returns With No Tax Preference Items After Statutory Exclusion and 
income Tax Used as an Offset 






















Total Items of lax preference when equal to statutory exclusion 
Total items of lax preference when tax preference rtems after statutory 
exclusion are nullilied by tax used as an offset 


47,351 
10,854 


254.466 
2,363,067 


773 
243 


3.931 
22.766 


19,898 
1.638 


53.409 
23.846 


7.428 
988 


36.988 
22.196 


11.176 
2.264 


72,201 
121,860 


Returns With Specific lai Preference Itams 






















Accelerated depreciation lax preferences 

Depreciation deduction 

Amortization tax preferences 

Amortization deduction 

Depletion lax prelerence 

Depletion deduction 


39.091 
38.755 
585 
340 
5.298 
5.143 


1,026.784 

37,485,671 

236,650 

366.012 

2.959.405 

5.336.862 


712 
678 

99 
93 


5.209 
79.910 

4.375 
4.648 


15.018 
14.760 
CI 
CI 

1.799 
1.723 


24.578 
181.716 
CI 
CI 

9.701 
13.040 


5.662 
5.635 

CI 

C) 

700 
691 


19.512 
177.794 

CI 

CI 
10.259 
12.429 


9.055 
9.042 
65 
CI 

1.385 
1.363 


74,372 
873,957 
777 
CI 
65,016 
90,543 


Reserves for losses on bad debts tai preference 

Bad debt deduction 


9.823 
9.816 
23.836 
23.295 
20.072 


1.511.458 
2.269.009 
1.760.858 
4.600.500 
4551,700 


159 

159 
373 
373 
253 


39.357 
41.791 
20.497 
63.797 
62.400 


CI 

C) 

6.278 
5.978 
3.682 


C) 

CI 
55.238 
122.893 
105.373 


C) 

C) 
3.188 
3.115 
2.760 


CI 

C) 
47.315 
102.619 
98.799 


1,073 
1,073 
5.600 
5.509 
5.244 


8,305 
9 298 


Capital gams lax preference 

Net long term capital gam reduced by net short-term capital loss, total 
Amount taxed at alternative rates 


135,847 
354,698 
349,546 



Footnotes at end ot table See text for "Eiplanalion ot Terms" and "Description of the Sample and Limitations of the Data " 



Corporation Returns/1972 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 18.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Size of Total Assets— Continued 



125 



[All figures are flstlmates based on samples—money amounts are in thousands of dollarsl 



Size of total assets— Continued 



$5,000,000 
under $10,000,000 



Number of 
returns 



$10,000,000 
under $25,000,000 



Number of 
returns 



$25,000,000 
under $50,000,000 



Number o1 
returns 



$50,000,000 
under $100,000,000 



Number of 
returns 



$100,000,000 
under $250,000,000 



Number of 
returns 



$250,000,000 or more 



Number of 
returns 



(16) 



(Ul 



(18) 



(19) 



Total Active Corporation Returns Ottier Than Forms 

1120S and lUO-DISC 

Number of returns 

ttel long term capital gam reduced by net short-term 
capital loss, total 

Annount taxed at alternative rales 
Additional tax tot tax preferences, total 

Amount deferred from prior years 

Selected items of lax preference 
Accelerated depreciation on- 
Low income rental housing 

Other real property 

Perspnal pfoperty subject to a net lease 

Amoflijation of— 

Certified pollution control facilities 

Railfoad rolling slock 

Reserves for losses on bad debts of financial 

institutions 

Depletion 

Capital gams 

Total Items of tax preference' 

Statutory exclusion 

Total tax preference items less statutory eiclusion 
Income tax available as an offset: 

Current year 

Carryover 

Returns Witli Tai Preference Items After 

Statutory Exclusion and Income Tax Used as an 

OHset 



Numt)er of returns 

Selected items of tax preference: 
Accelerated depreciation on- 
Other real property 



Amortization of — 

Certified pollution control tacilities 

Railroad tolling stock 
Reserves tor losses on bad debts ot fmancial 

institutions 
Depletion 
Capital gams 

Total items of tax preference' 

Statutory exclusion 

Total tax preference items less statutory exclusion 
Income lax available as an offset 

Current year 

Carryover 

Total tax preference items less statutory exclusion and 

income tai used as an offset 
Tenlalive additional tax for tax preferences 
Met operating loss for 1972 remaining as a carryover 

to a succeeding year 
Deferred additional tax for tax preferences 
Tentative additional tax tor tax preferences less 

deferment 
Additional tax tor tax preferences deferred from prior 

years 
Additional tax for tax preferences 

Returns With No Tax Preference Items After 

Statutory Exclusion and Income Tax Used as an 

Otiset 

Total items of lax preference when equal to statutory 

exclusion 
Total items of tax preference when tax preference 

items after statutory exclusion are nullified by tax 

used as an offset 

Returns Witfi Specific Tax Preference Items 

Accelerated depreciation tax preferences 

Depreciation deduction 

Amortisation lax preferences 

Amorti«tion deduction 

Depletion tax preference 

Depletion deduction 

Reserves tor losses on bad debts tax preference 
Bad debt deduction 

Capital gams tax preference 

Net long term capital gam reduced by net short-term 

capital loss, total 

Amount taxed at alternative rates 



4.282 

2.905 

296 



39 

2,337 

29 



1,710 

322 

2.001 

4.916 
4.657 
1.503 

1,283 
343 



289 
292 



353.637 
209.168 
2.219 
(*) 



950 

37.352 

363 



30.079 
40.103 

74.366 

184.870 
69.470 

115.543 

309.874 
69.250 



4.040 

27.332 
18.583 

62,892 

10.317 
52,619 

23,968 
iA2 



27,814 
2,771 



28.320 
575 



3413 


34,263 


1,120 


87,715 


2.393 
2.390 
46 
26 
322 
308 


38,665 
528,726 
1,563 
2.125 
40,103 
47,742 


1,710 
1,708 
2,001 


30.079 
35,491 
74,366 


1,967 
1,909 


190,351 
190,052 



4,743 

3,490 

1,127 

36 


458,855 

257,444 

5,851 

343 


39 

2,578 

38 


1,626 

51,300 

311 


50 
6 


961 
440 


3,133 

315 

2,635 


123,198 
54,656 
90,900 


6,010 
5.765 
2,862 


324.087 
112.717 
211.386 


2,556 
675 


639,450 
161,259 



CI 



930 
113 
267 

1,232 
1,198 
1,232 



1,232 
1,232 



28 
1.119 



(•) 
(•) 

73,343 
40,749 
25,164 

154,519 
35.649 
118869 

48,974 
2,195 

67,672 
6,753 

73,265 
1.241 



272 
5.780 



3.148 


36.708 


1.630 


132.860 


2.636 
2.635 
60 
36 
315 
304 


53.237 

909.055 

1.576 

1.263 

54.656 

70.467 


3.133 
3.130 
2.635 


123.198 
144.716 
90.900 


2.611 
2.536 


241.513 
238.076 



2.244 
1.709 
1.041 

18 


342.709 

170.137 

9.338 

389 


33 
1.289 

15 


2.009 

46.081 

376 


29 

3 


1.081 
873 


1.721 

176 

1.377 


163.947 
61.736 
60.548 


3.017 
2.908 
2.104 


338.371 
68.962 
269.415 


1.935 
421 


829.889 
222.150 



937 
69 
294 


132.831 
49.067 
22.897 


1.090 
1.079 
1.090 


218.156 
32.171 
185.986 


961 

92 


81,674 
2.838 


1.090 
1.090 


101.482 
10.129 


66 
66 


80.816 
1.182 


1.035 


8.949 


12 
1.035 


367 
9.316 



1 321 


48.466 


1 321 


956,358 


34 


1,973 


24 


4,817 


176 


61.736 


170 


82.447 


1 721 


163.947 


1.720 


188142 


1.377 


60.548 


1372 


155.753 


1.346 


152.510 



1.329 

999 

670 

13 


448697 

184.934 

12.235 

158 


11 

779 
13 


992 

41.917 

541 


29 
3 


1,521 
1.371 


946 
95 
876 


184.558 
67,684 
69.110 


1.723 
1.661 
1.367 


368.866 
41.996 
326.874 


1.244 
299 


1.028.597 
294.052 



615 
41 
226 


161.037 
58.708 
20.278 


707 
698 
707 


250.853 
20.839 
230.019 


610 
57 


88.818 
3.820 


707 
707 


137.393 
13.742 


49 
49 


88.3S8 
1.667 


666 


12.076 


9 
666 


122 
12.199 



356 
660 



794 
794 
33 
26 
95 
92 

946 
945 
876 

873 
857 



3.827 
114.186 



43.450 
1.100.698 
4.045 
2.576 
67.684 
109.396 

184.558 
210.089 
69.110 

180.348 
172.140 



1.062 

791 

475 

18 


1.033.895 

549.285 

18.836 

851 


13 
639 

16 


552 
91.281 
2.967 


40 
5 


2.164 
3.073 


574 
128 
697 


240.547 
106.472 
205.597 


1.258 
1.204 
1.078 


652.793 
32.132 
620.670 


973 
248 


2,049,793 
798,341 



401 
50 
190 


215,196 
74.303 
85.455 


502 
497 
502 


402.437 
14.895 
387.543 


426 
33 


167.563 
3.796 


502 
502 


216.193 
21.623 


42 
42 


150.327 
3.637 


469 


17.983 


13 

470 


805 
18790 



180 
576 



657 
656 
46 
34 
128 
125 

574 
574 
697 

692 
685 



1.978 
248.378 



94.800 
2.279.199 
5.351 
10.032 
106.472 
159.467 

240.547 
279.121 
205.597 

521.823 

521.332 



841 
841 
154 
132 
275 
271 

444 
444 



1221 



1.097 

890 

375 

18 


4.279.385 

2.769.162 

260.658 

1.719 


85 

823 

9 


8.395 

612.644 

3.456 


115 

47 


24.687 
195.946 


444 
275 
809 


720.904 
2.539.403 
1.001.440 


1.186 
1.140 
1.121 


5.107.488 

32.576 

5.074.906 


1.027 
302 


14.020.244 
3.999,762 



28 
21 


6,313 
165.866 


251 
99 

216 


504.975 

2344756 

488.538 


402 
400 
402 


3.630.282 

11.984 

3.618.298 


323 
40 


940.502 
24.089 


402 
402 


2.653.719 
265.366 


43 
43 


1.592.633 
6.428 


369 


258.940 


12 
369 


1.586 
260.525 



748 
1,476,458 



624.495 

30,398.258 

221.195 

344.755 

2.539.403 

4.746.683 

720.904 
1.359.686 
1.001.440 

2.666.705 
2.661.472 



(•) Estimate is not stiown separately because of ttie small numbei ot sample letums on which it was based Howevei. the data are included in the appropnate totals 
'Includes the following amounts not shown separately excess investment interest. (2. 575. 000. and amortisation ot child care facilities. SI. 765. 000 

'Includes the following amounts not shown separately accelerated depreciation on low income rental housing. S4. 074. 000. and personal property subject to a net lease. S5.201 000 
NOTE Detail may nol add to totals because of rounding See text for "Explanation of Terms" and "Description ot the Sample and Limitations of the Data " 



126 



Corporation Returns/1972 



Active Corporation Returns Ottier Than Forms 1120S and 1120-DISC 

Table 19.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, for Returns With and Without Net Income, and for 
Returns With and Without Normal Tax and Surtax, by Tax Preference Status, by Size of Total Items of Tax Preference 



lAII figures are estimates based on samples— money amounts are m thousands of dollarsi 





Number of 
returns 


Total 
assets 


Total 
receipts 


Net income 


Deficit 


Income tax 


Income status, normal tai, surtax, and 

alternative tai status, size of total 

items of tai preference 


Number ot 
returns 


Amount 


Total 


Normal tax. surtax, and 
alternative tax 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 




(11 


(2) 


01 


(4) 


(5) 


161 


(71 


II) 


(91 


1101 


Total active corpoialion returns other than Foims 1120S and 1120DISC 


1,522.027 


3.213.462.228 


2.071.128.829 


959,200 


107,034,737 


14,714,557 


837.586 


42,888,399 


830,300 


42.464.889 


Returns with net income 


959.230 


2.840.587.131 


1.810.569.394 


959,200 


107.034.737 


— 


831.616 


42,856,692 


830,280 


42,464.628 


Returns without net income 


562,797 


372.875.097 


260.559.435 


- 


- 


14,714,557 


5.969 


31,707 


20 


261 


Returns with tax preference items, total 


64.462 


2.312.600.686 


1.110.956.065 


56,846 


66,888,803 


2,535,623 


55.841 


29.257.515 


54,232 


28,860,208 


Total Items of lax preference — 

Under JIO 000 ... 


40.410 

10.730 

319 

1.976 

1.540 


140.927.001 
104,967.314 
8.528.442 
30.853.419 
34,492,294 


101.294.965 

68.186.671 
2.410,291 
16,040,252 
18,516,541 


35.094 

9.426 

275 

1.836 

1.416 


4,965,584 

3,281,267 

102,428 

927,398 

1,120,356 


477,686 
283,118 
9,861 
64,111 
59,154 


33.978 

9.228 

264 

1.847 

1.428 


2.072.892 

1.394.973 

38.834 

369.112 

481.169 


33,354 
9,014 
251 
1,739 
1.341 


2 068 482 


S 10.000 under S30.000 

S30.000 

J3 1.000 undei S40.000 

J40.000 under J50.000 


1,391,744 
38,724 
368,241 
480,181 


$50,000 under 160,000 
$60,000 undei J75,000 
$75,000 under $100,000 
$100,000 undei $150,000 
$150,000 under $250,000 


1,103 
1,145 
1,458 
1,516 
1,532 


25,172,094 
31,062,923 
44,247,086 
93,862,289 
119,548,720 


12,233,159 
16,990,111 
22,475,428 
35,256,565 
51,496,460 


1.017 
1.052 
1.354 
1.424 
1.424 


699,063 

814.050 

1.282.098 

2.222.994 

2.891.356 


20,736 
73,499 
58.245 
90.986 
201,393 


1.037 
1.088 
1.394 
1.462 
1.465 


302,894 
349,597 
554,278 
977,430 
1,294,318 


959 
1.033 
1.309 
1.373 
1,399 


301,735 
347,601 
551,137 
971,884 
1,284,636 


$250,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 under $5,000,000 
$5,000,000 under $10,000,000 
$10,000,000 or more 


1,223 
670 
651 
99 
83 


182.454,586 
230.150.219 
583.659.047 
226.375.723 
456.006.705 


78.258,830 
86,904,623 

217,878,216 
91,201,192 

291,796,164 


1.127 
623 
600 
96 

77 


4.656.665 
5.018.265 

12.528.698 
4.795.742 

21.582.293 


141,394 
234.888 
629.466 
71,045 
120.041 


1.183 
648 
631 
97 
83 


2,099,271 
2,190,932 
5.590.437 
2.022.268 
9.519,098 


1,096 
605 
581 

95 
77 


2,083.139 
2.171.021 
5,533.862 
1,996,440 
9,271,381 


No total Items of tax preteience shown 


CI 


CI 


CI 


CI 


CI 


- 


CI 


C) 


- 


- 


With normal tax, surtax, and alternative tax before foreign tax. investment, and 
work incentive credits, total 


54,232 


2.087.347.024 


1,005,970,432 


54.232 


66.112.635 




54.232 


29,221,423 


54,232 


28.860.208 


Total items of tax preference— 
Under $10,000 
$10,000 under $30 000 
$30,000 

$31,000 under $«0.000 
$10,000 undei $50,000 


33,354 

9,014 

251 

1,739 

1,341 


118.330,375 
87,791,430 
3.87 7.382 
25.537.367 
26.987.257 


86,217,815 
58,849,546 
1,856,395 
13,234,488 
15,836,158 


33,354 
9,014 
251 
1,739 
1,341 


4.865.501 

3.221.395 

93.325 

838.963 

1.080,900 




33.354 

9.014 

251 

1.739 

1.341 


2,071,922 

1,394.452 

38.756 

368.979 

481.023 


33,354 

9,014 

251 

1,739 

1,341 


2.068.482 

1.391.744 

38.724 

368.241 

480.181 


$50,000 undei $60,000 
$60,000 undei $75,000 
$75,000 under $100,000 
$100,000 under $150,000 
$150,000 under $250,000 


959 
1,033 
1,309 
1,373 
1,399 


23.247.315 
27.388.795 
39,083,605 
83.855.308 
108.729.861 


11,099,464 
14,294,386 
18,672,226 
30,860,165 
44,598,658 


959 
1,033 
1,309 
1,373 
1,399 


687,124 

804,911 

1,265,707 

2,190,367 

2,851,875 


— 


959 
1.033 
1,309 
1,373 
1.399 


302.521 
349.369 
553.525 
976.332 
1,293.385 


959 
1,033 
1.309 
1.373 
1.399 


301.735 
347.601 
551 137 
971.884 
1.284,636 


$250,000 under $500,000 
$500,000 undei $1,000,000 
$1,000,000 under $5,000,000 
$5,000,000 undei $10,000,000 
$10,000,000 or more 


1,096 
605 
581 
95 
77 


161.262.629 
197.031.408 
531.214.835 
221.406.798 
431.602.659 


71,759,572 
73,084,677 

192,879,213 
85,983,337 

286,744,332 


1,096 
605 
581 
95 
77 


4,611,462 
4,924,991 

12,395.606 
4.698.215 

21.582,293 


z 


1.096 
605 
581 

95 
77 


2,097,005 
2,188,665 
5,581.730 
2.021.320 
9.502,439 


1.096 
605 
581 
95 
77 


2,083,139 
2,171,021 
5,533,862 
1,996,440 
9,271,381 


No total Items ot tax preference shown 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Without normal tax, surtax, and allernalive tax before foieign tax, investment, 
and work incentive credits, total 


10,229 


225.253.662 


104,985,633 


2,613 


776,168 


2.535.623 


1.608 


36,092 


_ 





Total Items of tax piefeience— 
Undei $10,000 
$10,000 under $30,000 
$30,000 

$31,000 under $40,000 
$40,000 under $50,000 


7,055 

1,715 

67 

237 

198 


22.596.626 
17.175.884 
4.651.060 
5,316.052 
7,505,037 


15,077,150 
9,337,125 
553,896 
2,805,764 
2,680,383 


1,739 
411 
23 

97 
74 


100,083 
59,872 
9,103 
88,435 
39,456 


477.686 
283.118 
9.861 
64.111 
59.154 


623 
214 
CI 

108 
87 


970 
521 
CI 

133 
146 


- 


_ 


$50,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100,000 
$100,000 under $150,000 
$150,000 under $250,000 


143 
HI 
149 
143 
132 


1,924,779 
3,674,128 
5,163,481 
10,006,981 
10,818,859 


1,133,695 
2,695,725 
3,803,202 
4,396,400 
6,897,802 


57 
18 
45 
50 
24 


11,939 
9,139 
16,391 
32,627 
39,481 


20.736 
73.499 
58.245 
90.986 
201.393 


78 
55 
84 
89 
66 


373 
228 
753 
1,098 
933 


- 


- 


$250,000 under $500,000 

$500,000 undei $1000,000 

$1,000,000 undei $5 000,000 

$5 000 000 undei $10 000 000 


127 
64 
70 
4 
6 
CI 


21,191.957 
33.118.811 
52.444.212 
4.968.925 
24.404.046 

CI 


6,499,258 
13,819,946 
24,999,003 
5,217,855 
5,051,832 

CI 


30 
18 
19 

C) 

CI 


45,203 
93,274 
133,092 

C) 


141.394 
234.888 
629.466 
71,045 
120.041 


87 
42 
50 
C) 

6 

CI 


2,266 
2,267 
8,707 
CI 
16,659 

CI 


^ 


- 




„ 


No total items of tax preference shown 


- 



footnotes at end of table See text for "Eiplanalion ot Terms" and "Oescnplion of the Sample and Limitations of the Data " 



Corporation Returns/1972 127 

Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 19— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, for Returns With and Without Net Income, and for 
Returns With and Without Normal Tax and Surtax, by Tax Preference Status, by Size of Total Items of Tax Preference— Continued 

[All (igures are estimates based on samples money amounts are in thousands ot dollars! 





tncome tax - Continued 


Foreign tax credit 


Investment credit 


Work incentive credit 


Income st3tus. normal Ui. suftai. and 

alternative tai status, size ot total 

Items ot tai preference 


Tax from 

recomputinK 

prior year 

investment 

credit 


Aildrtional tax lor tax preferences 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 




Total 


Deferred from 
prior years 


Amount 




Number of 
returns 


AmouiTt 


Number ol 
returns 


Amount 






(11) 


(121 


(13) 


(14) 


(IS) 


(16) 


(17) 


(181 


(IS) 


(20) 


121) 


Total active coipoiation rcluins olhei than Foims 1 120S ani) 1 120 DISC 

fletuins with net income 
Returns without net income 

Returns with lai pielerence items, total 

Total items ol tax preterence— 

Under $10 000 


107.653 

99.943 
7.710 

81.450 

4.364 

3.023 

47 

695 

717 

586 
1.140 
1,289 
1,544 
2,696 

4,584 
6,375 
15,757 
10.022 
28611 

77.756 

3.418 

2.612 

32 

644 

649 

549 
1.091 

924 
1.236 
2.533 
4.248 
6,216 
15,293 
9,945 
28,366 

3,694 

946 
411 

51 
68 
37 
49 
365 
308 
163 

336 
159 
464 

245 


5,472 

5,061 
411 

5.472 

228 
200 
CI 

270 
340 

333 

427 
641 
737 
806 

677 
366 
340 
37 
56 

CI 
4,680 

150 
136 

175 
270 

264 
381 
565 
663 
749 

608 
328 
297 
36 
51 

791 

77 
63 
C) 

94 
70 

69 
45 
75 
74 
56 

69 
37 
43 
(•) 

CI 


315,857 

292,121 
23,736 

315.857 

46 
206 
C) 

176 
271 

573 

856 

1,852 

4,002 

6,986 

11,548 
13,536 
40,818 
15,806 
219106 

C) 
283,459 

22 
96 

94 
193 

237 

677 

1,464 

3,212 

6,216 

9,618 
11,428 
32,575 
14,935 
202,692 

32,398 

24 
110 
(•) 

82 
78 

336 
179 
388 
790 
770 

1,930 
2,108 
8,243 
!•) 
16,414 

C) 


220 

216 

C) 

220 

C) 
C) 
C) 

3 
C) 

C) 

C) 

18 
36 

C) 

15 
10 
25 

CI 

CI 

CI 

123 

C) 
C) 

C) 
C) 

C) 
CI 
C) 

8 

CI 

10 
10 
19 

CI 
CI 

97 

C) 
C) 
C) 
C) 
C) 

CI 
C) 
CI 

28 
C) 

5 

6 

CI 


3,874 

3,870 
C) 

3.874 

C) 
C) 
C) 

16 
CI 

C) 
CI 

57 
166 
C) 

437 

395 

1.802 

C) 

C) 

C) 
2.475 

C) 
C) 

C) 
C) 

C) 
C) 
C) 

68 
C) 

333 
395 
941 

C) 
C) 

1.399 

98 
CI 

104 

861 

C) 


6.411 
6.411 

2.655 

692 
414 
C) 

83 
83 
74 
81 
123 
114 
173 

218 
171 
261 
78 

70 

2.655 

692 
414 
C) 

83 
83 

74 
81 
123 
114 
173 

218 
171 
261 
78 
70 


6.315.725 
6.315.725 

4,554,443 

42,637 
27,996 
(•) 
11.010 
18.314 

21.769 
9.208 
38.816 
44.944 
97,164 

151,082 
207.543 
855.074 
371.961 
2.656.550 

4.554,443 

42.637 
27.996 
(•) 
11.010 
18,314 

21,769 
9.208 
38,816 
44,944 
97,164 

151,082 
207,543 
855,074 
371,961 
2,656,550 


474.653 

474.649 
4 

39.027 

22.022 

6.738 

208 

1.389 

1.115 

796 

929 

1.087 

1.193 

1.232 

1.017 

573 
562 
93 
70 

39.027 

22.022 

6.738 

208 

1.389 

1.115 

796 

929 

1.087 

1.193 

1.232 

1.017 
573 
562 
93 
70 


3.024.608 

3.024.549 
59 

2.303.613 

115.867 
80.224 
2.314 
18.884 
33.590 

22.232 
25.403 
32.365 
80.891 
96.889 

157.486 
173.299 
425.421 
238.413 
800.335 

2.303.613 

115.867 
80.224 
2.314 
18.884 
33,590 

22,232 
25,403 
32,365 
80,891 
96,889 

157,486 
173,299 
425,421 
238,413 
800,335 


1,425 
1.425 

435 

83 
60 

19 
C) 

8 
9 
19 
17 
27 

39 
35 
57 
23 
25 

435 

83 
60 

19 
C) 

8 
9 
19 
17 
27 

39 
35 
57 
23 
25 


1.895 
1.895 

1,375 
152 


$10 000 under $30,000 


91 


$30 000 


_ 


$31,000 under $40,000 

$40 000 under $50 000 


26 

C) 


$50 000 under S60 000 .7. 


6 


$60 000 under $75 000 


9 


$75 000 under $100 000 


15 


$100 000 under $150,000 


28 


$150 000 under $250 000 


23 


$250 000 undei $500 000 


60 


$500,000 under $1.000.000 , 

$ 1 ,000.000 under $5.000.000 

$5 000 000 under $10 000 000 


91 
135 
182 


$10 000 000 or more 


546 




_ 


With normal tax. surtax, and alternative tax before foreign tax. 
investment, and worti incentive credits, total 

Total Items of tax preference — 


1.375 
152 


$10 000 under $30 000 


91 


$30,000 

$31,000 under $40,000 

$40,000 under $50,000 

$50 000 under $60 000 


26 

C) 

6 


$60 000 under $75 000 


9 


$75 000 under $100 000 


15 


$100 000 under $150 000 


28 


$150,000 undei $250,000 

$250,000 undei $500 000 

$500 000 undei $1 000 000 


23 

60 
91 


$1,000,000 undei $5,000,000 

$5 000000 undei $10000000 


135 
182 




546 


t<o total items ot tax preterence shown 

Without normal tax, surtax, and alternative tax before foreign tax. 
investment, and worfr incentive credits, total 

Total items of tax preference— 


- 


$10 000 under $30 000 

$30,000 

$31,000 under $40000 

$40,000 under $50,000 

$50,000 under $60.000 

$60 000 under $75 000 


~ 


$75 000 under $100 000 


_ 




_ 


$150,000 under $250 000 

$250 000 under $500 000 


— 


$500 000 under $1 000 000 


_ 


$1 000 000 under $5 000 000 


— 


$5000000 undei $10000000 


_ 




— 


No total items of tax preference shown 


- 



Footnotes at end of table See text lor "(jiplanation of Terms" and "Oescnption of ttie Sample and Limitations of the Data " 



128 



Corporation Returns/1972 



Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 19.— Tax Preference items: Number of Returns, and Tax Preference and Related Items, for Returns With and Without Net Income, and for 
Returns With and Without Normal Tax and Surtax, by Tax Preference Status, by Size of Total Items of Tax Preference— Continued 

lAII figures are estimates based on samples money amounts are In ttiousantis ol dollars I 



Income status, normal tai. surtai. and 

alternative tai status, size ol total 

items ot tai preference 



Total active corpoiation leturns other than Forms 1120$ and 11200ISC 



Returns with net income 
Returns without net income 

Returns with tai preference items, total 

Total items ol tax preference — 
Under J 10.000 
SIO.OOO undei S30.000 
$30,000 

J31 000 under $40,000 
$40000 undei $50,000 

$50,000 undei $60,000 
$60,000 undci $75,000 
$75,000 undei $100,000 
$100,000 undei $150,000 
$150,000 undei $250,000 

$250,000 undei $500,000 
$500,000 undei $1,000,000 
$1,000,000 undei $5,000,000 

$5,000,000 undei $10,000,000 

$10,000,000 01 more 



No total items ol tai piefeience sfiown 

With noimal tai. suitax. and altemalive tai before foreign lax. investment, and work 
incentive credits, total 

Total items ol tax preference — 
Under $10,000 
$10,000 under $30,000 
$30,000 

$31,000 under $40,000 
$40,000 undei $50,000 

$50,000 undei $60,000 
$60,000 undei $75,000 
$75,000 undei $100,000 
$100,000 undei $150,000 
$150,000 undei $250,000 

$250,000 undei $500,000 
$500,000 undei $1,000,000 
$1,000,000 undei $5,000,000 
$5,000,000 undei $10,000,000 
$10,000,000 01 more 

No total items ol tax piefeience shown 

Without noimal tax. surtax, and altemative tax before foreign tax. mvestmenf, and 
woih incentive credits, total 

Total items ol tax piefeience — 
Undei $10,000 
$10,000 undei $30,000 
$30,000 

$31,000 undei $40,000 
$40,000 undei $50,000 

$50,000 under $60,000 
$60,000 undei $75,000 
$75,000 undei $100,000 
$100,000 undei $150,000 
$150,000 undei $250,000 

$250,000 undei $500,000 

$500 000 undei $1,000,000 

$1,000,000 undei $5,000,000 

$5 000,000 undei $10,000,000 

$10,000,000 01 more 



Selected items of tax preference' 



Accelerated depreciation on — 



Low-income rental 
housing 



Number ot 
returns 



(221 






CI 
(-1 



(•) 
CI 

CI 
C) 
CI 
CI 
C) 



13.563 
2.977 



982 
973 



CI 
C) 



1,147 
494 

1,859 
1,537 
4,260 
3.254 
45 



C) 
C) 



1.064 
265 

1.294 
497 

4.260 

3.254 
45 



!•) 
C) 

CI 
CI 
C) 
CI 
CI 



565 
1.040 



C) 



Other real property 



Number ot 
returns 



32.484 
5.431 



27.099 

5.435 

145 

841 

587 

416 
423 
557 
532 
553 

481 
320 
369 
84 

69 



21.867 

4.335 

106 

704 

487 

349 
353 
471 
463 
487 

415 
289 
334 
83 

66 



5.231 

1,099 

38 

136 

100 

66 
70 
86 
69 
65 

66 
31 
35 



No total items ol tax preference shown 

footnotes al end ol table See text foi "Eiplanation of Teims" and "Desciiption ol the Sample and Limitations of the Data " 



907,651 
90,105 



53.805 
64.292 
2.799 
17.362 
14.414 

12.710 
14.504 
23.771 
30.365 
44.739 

71.281 
78.421 
218.813 
104,358 
246.122 



42,329 
46,940 
1,740 
13.037 
10.523 

9,597 
10,335 
17,627 
23,922 
35.403 

58,237 
67,784 
194,080 
104,347 
243,872 



11,476 
17,352 
1,059 
4,325 
3,891 

3,113 
4,169 
6,144 
6,443 
9,336 

13,044 
10,637 
24,733 



Personal property sub- 
lect to a net lease 



Number of 
returns 



I2S) 



691 
80 



478 
148 



C) 
C) 
C) 

CI 
C) 



CI 
C) 
CI 
CI 

C) 



C) 



C) 
CI 
CI 
C) 
C) 

CI 
C) 



7.485 
5.0O3 



606 
1.943 



C) 
CI 
CI 



935 

979 

4.171 



485 

1.585 



CI 
CI 
C) 

CI 
CI 



1.111 
483 

679 
979 



CI 
CI 



Certified pollution 
control facilities 



Number of 
returns 



CI 
CI 
C) 
C) 
CI 
CI 

CI 



183 
58 

31 
10 

13 
5 
9 

20 
26 

32 
31 
42 
20 
21 



CI 
CI 

C) 
CI 



CI 
CI 



29.422 
2.640 



254 
556 
•I 
864 
219 

333 
120 
283 
703 
1.572 

3.253 
5.261 
10.152 
1.795 
6.659 



232 
526 
I 
863 
216 

318 
89 
283 
605 
1.545 

3.150 
4.863 
8.189 
1.795 

6.659 



2.691 



Railroad rolling 
stock 



Number of 
returns 



(301 



C) 
CI 

CI 
CI 



C) 
C) 



CI 
CI 
C) 



CI 
CI 
CI 



CI 
CI 



CI 
CI 



197.106 
5.370 



C) 
CI 
C) 

CI 
2.537 
2.198 
30.101 
29.018 
137.523 





CI 
I'l 
1*1 


- 


CI 


7 


1.809 


4 


1.336 


70 


25.062 


5 


28,834 


13 


137,326 



C) 
C) 



CI 

(•) 



Corporation Returns/1972 129 

Active Corporation Returns Other Tlian Forms 1120S and 1120-DISC 

Table 19.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, for Returns With and Without Net Income, and for 
Returns With and Without Normal Tax and Surtax, by Tax Preference Status, by Size of Total Items of Tax Preference— Continued 

lAII tiguies are estimates based on samples money amounts are in thousands of dollars! 





Selected items of tax preference' —Continued 


Total items 

ottai 
preference ' 


Statutory exclusion 


Total tax prelerence items 
loss statutory exclusion 


Income status, normal tai. surtai. and 

atternative tax status, sue ot total 

items ot tax preference 


Reserves lor losses on 

bad debts of financial 

institutions 


Depletion 


Capital gains 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




Number of 
returns 


Amount 


Numtler of 
returns 


Amount 


Number ot 
returns 


Amount 






(32) 


(331 


1341 


(351 


(3EI 


(37) 


1381 


(33) 


(401 


(411 


(421 


otal active corpoiadon returns other than Forms 1120S and 
1120-OISC 


9.823 

9.191 
632 

9.823 

1954 

2.475 

114 

679 

582 

408 
446 
609 
665 
712 

570 

320 

255 

19 

10 

9.060 

1.756 

2,200 

81 

638 
549 

384 
425 
581 
648 
683 

539 

303 

240 

19 

9 

763 

198 
274 
33 
40 
33 

23 
20 
27 
17 
29 

31 

17 
15 


1,511,458 

1.428.812 
82.646 

1.511.458 

8.640 
42.848 

3.277 
22.428 
24.935 

20.948 
28.781 
51.049 
78.392 
131.543 

189.917 
207.532 
448.822 
93.536 
158.810 

1.413.656 

7.696 
38.019 

2.299 
21.055 
23.530 

19.726 
27.442 
48.741 
76.405 
126.404 

179.493 
196.763 
411.977 
93.536 
140.570 

97.802 

944 
4,829 

978 
1,373 
1.405 

1.222 
1.339 
2.308 
1.987 
5.139 

10.424 
10.769 
36.845 

(•) 


5.298 

4.327 
970 

5.298 

2.339 

941 

CI 

203 

20? 

153 
174 
202 
179 
244 

183 
136 
200 
58 
60 

3.665 

1.453 
688 
(•) 

144 
157 

90 
151 
153 
110 
191 

127 
104 
164 
54 

55 

1.632 

886 
252 

58 
44 

63 
23 
48 
68 
53 

56 
31 
36 
4 
5 


2.959.405 

2.663.748 
295.657 

2.959.405 

3.962 
12.821 
(•) 
5.816 
7.430 

6.428 
10.108 
13.365 
17,113 
31,950 

43,058 
62,821 
244,923 
198,591 
2.300,696 

2,600,472 

2,365 
8,725 
(•) 
3.936 
5.472 

3.554 
8.542 
9.174 
9.046 
22.607 

26.515 
42.475 
178.336 
168.580 
2.110.822 

358.933 

1.597 
4.096 

1.880 
1.958 

2.874 
1.566 
4.191 
8.067 
9.343 

16.543 
20346 
66587 
30.011 
189874 


23.836 

23.095 
741 

23.836 

11.722 

5.109 

128 

977 

765 

535 
567 
74? 
805 
820 

676 
392 
439 
85 
68 

22.858 

11.028 

4.924 
127 
961 
730 

533 
560 
740 
793 
810 

671 
387 
436 
84 
67 

978 

693 
185 

CI 

C) 
C) 

C) 
CI 
CI 
CI 

10 

5 
5 
3 

CI 

C) 


1.760.858 

1.753.261 
7.597 

1.760.858 

25.291 
S0.559 
2.861 
20.951 
20.555 

17.977 
21.816 
36.010 
55.800 
82.703 

110.806 
107.550 
351.614 
273.452 
572.913 

1.746.101 

24.072 
57.881 
2.861 
20.637 
19.108 

17.916 
21.816 
35.901 
54.772 
81.792 

109.809 
105.293 
348.431 
273.426 
572.386 

14.757 

1.219 
2.678 

C) 

CI 

C) 

CI 
C) 
C) 
C) 
911 

997 
2.257 
3.183 

CI 

C) 


7.499.131 

7.006.339 
492.792 

7.499.131 

94.239 
184.738 
9.601 
68.937 
67.904 

59.702 
76.125 
125.154 
185.013 
294,362 

424,011 
466,974 

1,315,52; 
704,048 

3,422,796 

6,890,472 

78,414 
154,892 
7,565 
60,671 
59,145 

51,981 
68,836 
112,126 
167,242 
269,372 

381,029 
420,661 

1.173,014 
673,816 

3,211,708 

608,659 

15,825 
29.846 
2.036 
8.266 
8.759 

7.721 
7.289 
13.028 
17.771 
24,990 

42,982 
46313 

142.513 
30.232 

211.088 


60.802 

53.583 
7.219 

60.802 

38.034 

10.063 

294 

1.877 

1.448 

1.055 
1.072 
1.401 
1.452 
1.466 

1.189 
641 
624 
98 
82 

51.091 

31.210 

8.495 

241 

1.659 

1.269 

923 

977 

1.267 

1.334 

1.341 

1.066 
579 
555 
94 
76 

9.711 

6.824 

1.567 

52 

218 

178 

132 
95 
133 
118 
125 

123 
61 
69 
4 

6 


624.202 

567.007 
57.195 

624.202 

87.452 
168.211 
8.622 
52.651 
42.266 

29.910 
31.041 
41.330 
42.052 
42.844 

34.993 
18.947 
18.484 
2.940 
2.459 

543.393 

72.545 
141.292 
7.050 
46.150 
37.000 

26.059 
28.276 
37.342 
38.603 
39.086 

31.360 
17.102 
16.429 
2.820 
2.279 

80.809 

14.907 
26.919 
1.572 
6.501 
5.266 

3.851 
2.765 
3.988 
3.449 
3.758 

3.633 

1.845 

2.055 

120 

180 


17.109 

15.774 
1.334 

17.109 

2.672 
1.306 
129 
1.976 
1.540 

1.103 
1.145 
1.458 
1.516 
1.532 

1.223 
670 
651 
99 
83 

15.235 

2.405 
1.111 
107 
1.739 
1.341 

959 
1.033 
1.309 
1.373 
1.399 

1.096 
605 
581 
95 

77 

1.874 

267 
195 
22 
237 
198 

143 
HI 
149 
143 
132 

127 
64 
70 
4 
6 


6.875.306 




6.439.647 


Returns without net income 

Returns with tax prelerence items, total 

Total items o1 tax preference— 

Under J 10 000 


435.659 
6.875.306 

6.799 


SIOOOO under S30 000 


16.583 


$30 000 


979 


S31.000 under J40.000 

540,000 under J50.000 

550.000 under $60,000 


16.350 
25.689 

29.825 


560 000 under $75 000 


45.143 


575 000 under $100 000 


83.847 


$100 000 undei 5150 000 


142.974 


5150 000 under 5250 000 


251.563 


5250 000 under 5500 000 


389.038 


5500 000 under $1 000.000 


448.034 


$1000 000 under $5 000 000 


1.297.036 


$5,000,000 under 510.000.000 
510.000,000 or more 

No total Items of tax preference shown 

With normal tax, surtax, and alternative tax before foreign tax. 
investment, and worli incentive credits, total 

Total Items of tax preference— 
Under 510.000 
SIOOOO under $30,000 
530.000 

531.000 under $40,000 
$40,000 under $50,000 

$50,000 under $60,000 

$60,000 under $75,000 


701.109 
3.420.337 

6.347.393 

5.866 
13.661 
514 
14.583 
22.190 

25.946 
■ 40.611 


$75 000 undei 5100 000 


74,800 


5100 000 under $150 000 


128.641 


$150,000 under 5250,000 


230.327 


5250.000 under 5500 000 


349.685 


5500.000 under 51.000.000 

51.000.000 under $5,000,000 

$5,000,000 under $10,000,000 

$10,000,000 or more 

No total Items of tax preference shown „ 

Without normal tax. surtax and alternative tax before foreign tax. 
investment, and worV incentive credits, total 

Total Items ot tax preference — 

Under $10 000 


403.565 
1.156.578 

670,997 
3.209.429 

527.913 
933 


$10 000 under $30 000 


2,922 


$30,000 

$31,000 under $40,000 

$40,000 under $50,000 

550.000 under 560.000 ., 


465 
1,767 
3.499 

3,879 


560.000 under 575 000 


4,532 


575 000 under 5100 000 


9,047 


$100 000 under $150 000 


14,333 


$150,000 under $250,000 

$250,000 under $500 000 
$500,000 under $1,000,000 
$1,000,000 under $5 OOOOOO 

$5,000,000 under $10,000,000 

510.000.000 or more 

No total Items of tax preference shown 


21,236 

39,353 
44.469 

140.458 
30.112 

210.908 



Footnotes at end of table See tert lot "Eiplanalion of Tetms" and "Description o1 the Sample and Limilattons ol the Data " 



130 



Corporation Returns/1972 



Active Corporation Returns Other Than Forms 1120S and 1120 DISC 

Table 19.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, for Returns With and Without Net Income, and for 
Returns With and Without Normal Tax and Surtax, by Tax Preference Status, by Size of Total Items of Tax Preference— Continued 

(All tigures are estima(«s based on samples money amounts are in thousands of dollarsi 



Income status, normal tai. sunai. and 

alternative tai status, sue ol total 

Items of tai preference 



Total active corporation returns other ttian Forms 1120S anil 
U20DISC 

Returns with net income .... 

Returns without net income „.... 

Returns witti tax preference items, total 

Total Items of ta» preference— 
Under SIO.OOO 
tlO.OOO under (30.000 
$30,000 

S31 000 under S40.000 
SIO.OOO under SSO.OOO 

S50.000 under S60.000 
S60.000 under J75.000 
S7S.000 under JIOO.OOO 
JIOO.OOO under SISO.OOO 
$150,000 under $250,000 

$250,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 under $5000,000 
$5,000,000 under $10,000,000 
$10,000,000 or more 



tto total Items of tax preference shown . 



With normat tax. surtax, and alternative tax before foreign tax. 
investment, and worV incentive credits, total 

Total Items of fax preference— 

Under $10,000 

$10,000 under $30,000 

$30,000 

$31,000 under $40,000 

$40,000 under $50,000 

$50,000 under $60,000 

$60,000 under $75.000 

$75,000 under $100,000 
$100,000 under $150,000 
$150,000 under $250,000 

$250,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 under $5,000,000 

$5,000,000 under $10.000.000 

$10,000,000 or more 

No total items of tax preference shown 

Without normal tax, surtax, and alternative tax before foreign tax. 
investment, and work incentive credits, total 

Total Items of fax pieference— 
Under $10,000 
$10,000 under $30,000 
$30,000 

$31,000 under $40,000 
$40,000 under $50,000 

$50,000 under $60,000 
$60,000 under $75,000 
$75,000 under $100,000 
$100,000 under $150,000 
$150,000 under $250,000 

$250,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 under $5 000.000 
$5,000,000 under $10,000,000 
$10,000,000 or more 
No total Items of lax preference shown 

Footnotes at end of table See text for "Explanation of Terms' 



Income tai availabte 
as an offset 



Current 
year 



19.300.965 
1.066 



228.622 
230.252 
14.820 
338.026 
425.826 

258.194 
313.290 
480.987 
845.870 
1.092.316 

1.778.436 
1,795,048 
4,259,824 
1,396,792 
5,843,728 



228,616 
230,205 
14,820 
337,996 
425,779 

258,172 
313.270 
480.639 
845.584 
1,092241 

1,778,247 
1,794,928 
4,259,717 
1,396,792 
5,843,728 



CarrTlover 



5.369.897 
235.816 



62.775 
76.127 
8,918 
103,238 
100.808 

80.579 
87.050 
96.812 
445.059 
361.353 

510.943 
686,364 
1,826,925 
421,854 
736,908 



54,053 
69.121 
8.747 
95,025 
80,581 

75,508 
71,412 
89,383 
414,219 
290.219 

485.917 
673,491 
1.807.681 
421.854 
715.646 



Number of 
returns 



(•) 


8.722 


CI 


7.006 


_ 


171 


30 


8.213 


47 


20.227 


(•) 


5.071 


(•) 


15,638 


348 


7,429 


286 


30,840 


!•) 


71,134 


189 


25,026 


120 


12,873 


107 


19,244 



5,167 
1,087 



360 
306 
20 
367 
435 

388 
472 
698 
781 
863 

715 
386 
362 

39 
56 



216 
173 

192 
167 

125 
92 
134 
120 
115 

112 

59 

67 

4 

5 



Returns with tax preference items less statutory exclusion and income tax used as an offset 



Selected items of tax preterence 



Accelerated depreciation on-^ 



low-income 
rentat 
housing 



CI 
C) 

CI 
C) 
CI 
CI 



1.847 
2,227 



258 

1.131 

1.040 

399 

66 

45 



144 


_ 


133 


- 


174 


„ 


268 


- 


263 


CI 


379 


_ 


563 


C) 


660 


C) 


747 


29 


603 


834 


326 


CI 


295 


399 


35 


66 


51 


45 



CI 
C) 

C) 
CI 
CI 
CI 

(•) 



other 

real 

property 



297 
1.040 



206.058 
143.438 
62.620 



1,464 
3.489 

4.910 
4.939 

3.372 
4.540 
8.158 
8.531 
13.356 

15.373 
17.017 
35.906 
13.001 
71.495 



1.163 
1.782 

607 

929 

2.593 

3.352 

5.421 

4.373 
8.018 
13.163 
12.990 
69.615 



809 
2,781 

3,747 
3.157 

2.765 
3.611 

5.565 
5,179 
7,935 

11,000 
8,999 
22,743 



CI 
CI 



Amortization 
of raitroad 
rolling sfocli 



(48) 



164,341 
4,311 



13,944 
24,570 
128,992 



8,905 
24,386 
128,992 



Reserves 
tor fosses 
on bad debts 
ol financiat 
institutions 



(491 



1,078,935 
48,998 



C) 

C) 

C) 

2,298 
7,465 

11,448 
19.577 
38.159 
64.335 
110.525 

170.163 
173.354 
386.144 
60.221 
83.947 



1.745 
6.651 

10.565 
18.649 
36.339 
62.803 
106.669 

162.689 
163.095 
352.583 
60.221 
83.947 



C) 
(•) 
CI 



553 
814 

883 

928 

1,820 

1,532 

3,856 

7.474 
10,259 
33,561 



Depletion 



(SOI 



2,359,543 
288,721 



C) 
C) 

3.127 
3.822 

4,608 
5,646 
7,425 
11,945 
23,159 

26.756 
45.909 
163.373 
122.509 
2.229.314 



C) 
C) 

1.319 
1.864 

1,984 
4,270 
3,391 
4.664 
14.015 

10.213 
26,083 
97,982 
92,498 
2.039.440 



CI 
C) 



4.034 
7,281 
9,144 

16.543 
19.826 
65.391 
30.011 
189.874 



Capital 
gains 



(51) 



713.965 

710.051 
3.914 

713.965 



CI 
CI 

2,175 
3.214 

946 

1.412 

6.189 

10,735 

20,541 

31.853 
31.102 

113.884 
67.916 

423.635 



C) 
1,854 

946 
1,412 
6,080 
9,840 
19,851 

30,868 
29,075 

110,701 
67,890 

423,108 



10,123 

CI 



C) 

C) 

CI 
CI 
C) 
690 

985 
2,027 
3 183 

CI 

C) 



Total items 
of tax 

preference* 



4.463,114 
418,484 



1487 
4,839 
C) 
12,836 
19.498 

20.938 
31.347 
60.259 
95.974 
167.879 

247.552 
269.017 
719.831 
288.446 
2.941.081 



655 
1.731 

6,164 
12,152 

14.233 
25,278 
48.511 
80.935 
146.013 

209.843 
226.475 
583.789 
258.214 
2.748.800 



832 

3.108 

CI 

6.672 

7.346 

6,705 
6,069 

11.748 
15.039 
21,866 

37,709 
42,542 

136,042 
30.232 

192.281 



and "Description of the Sampte and Limitations of the Data " 



Corporation Returns/1972 131 

Active Corporation Returns Otiier Than Forms 1120S and 1120-DISC 

Table 19.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, for Returns With and Without Net Income, and for 
Returns With and Without Normal Tax and Surtax, by Tax Preference Status, by Size of Total Items of Tax Preference— Continued 

lAII figures are estimates based on samples -money amounts are in thousands ot doflarsi 







Returns with tax preference items less statutory exclusion and income tax used as a 


offset — Continued 




income status, normal tai. surlai, and 

allefnative tax status, size ot total 

items ot tai preference 


Total tax 
preference 
rtems less 
statutory 
exclusion 


Income tax 

available as 

an offset 


Total Ui 
preference 
rtems less 
statutory 
exclusion 
and income 
tax used as 
an offset 


Tentative 
addttional 
tax for tax 
preferences 


net operatins loss for 

1972 remamine as a 

carrTfOver to a 

succeodins year 


Deferred 
additional 
tax for tax 
preferences 


Tentative addrtional 

tax for tax 

preferences less 

deferment 




Current 
year 


CarrYOver 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




1541 


(SSI 


ISSI 


(S7I 


(S» 


(591 


(SOI 


(61) 


(621 


(631 


Total active corporation returns other tlian Forms 1120S and 1120DISC 


4,722,320 

4.324,694 
397,626 

4,722,320 

1.469 
4.270 

C) 
3,611 
7,675 

10,088 
18,398 
40,088 
73,738 
142,553 

226,504 
257 662 
709,122 
287,276 
2,939,402 

4,235,958 

647 
1,606 

2,106 
4,730 

6665 
14,517 
31,871 
61,493 
124,005 

191994 
216,844 
575,045 
257,164 
2,747,271 

486362 

822 

2,664 

C) 

1,505 

2,945 

3,423 
3,881 
8,217 
12,245 
18,548 

34 510 
40,818 

134077 
30,112 

192,131 


1.394,783 

1.394.281 
502 

1,394,783 

363 
655 

1,057 
2.723 

4,347 
7,554 
16,608 
29,596 
60,401 

97,217 
103,630 
247,263 
100,795 
722,574 

1,394,162 

363 
654 

1.054 
2.713 
4,347 

7,548 
16,547 
29,448 
60,372 

97,033 
103552 
24 7,162 
100,795 
722574 

621 
CI 

i:! ' 

Cl 
CI 
Cl 
CI 
Cl 

184 
78 
101 


38,853 
31,774 
7,079 

38,853 

Cl 
Cl 

Cl 

79 

214 
663 

1,146 
652 

1,758 

3,329 
4,859 
15,351 
7,097 
3,607 

30,878 

Cl 
Cl 

Cl 

45 

204 
508 

775 

564 

1682 

2,099 
2,993 
11,499 
7,097 
Cl 

7,975 

371 

1,230 
1.866 
3,852 

Cl 


3,288,692 

2,898.641 
390.051 

3,288,692 

1.089 
3,544 
C) 

2,533 
4,891 

5,519 
10,175 
22,343 
43,469 
80,379 

126,000 
149,176 
446.513 
179.383 
2.213.214 

2,810,914 

297 

903 

- 

1,032 

1,992 

2,107 
6,455 
14,558 
31,461 
61,931 

92,893 
110,302 
316,388 
149,271 
2,021,324 

— 

477,778 

792 
2,641 
Cl 

1,501 
2,899 

3,412 
3,720 
7,785 
12 008 
18,448 

33,107 
38,874 

130.125 
30,112 

191,890 


328,753 

289.766 
38.987 

328,753 

85 
360 
Cl 

232 

457 

552 
1.012 
2,212 
4,346 
8,026 

12,595 
14,923 
44,647 
17,941 
221,319 

281,006 

16 
94 

82 

176 

219 

641 

1,435 

3,145 

6 182 

9,285 
11,035 
31,636 
14,930 
202,130 

47 747 

69 
266 
Cl 

150 
281 

333 

371 

777 

1,201 

1,844 

3,310 
3,888 

13,011 
3,011 

19,189 


1,007 

183 
824 

1,007 

164 
120 
C) 

104 
107 

74 
56 
86 
65 
80 

57 
33 
36 
3 
3 

3 

- 

C) 

Cl 
Cl 

1004 

164 
120 
Cl 

104 
107 
74 
56 
86 
65 
79 

57 
32 
35 

3 
3 


2,085,582 

109,369 
1.976.213 

2.085.582 

20,087 
10,596 
Cl 
35.429 
54,184 

16,091 
30,158 
34.409 
37.697 
175.671 

98.797 
87.986 
1,382,024 
72,512 
27,756 

2,707 

Cl 

Cl 
Cl 

2,082.875 

20.087 
10.596 
Cl 
35,429 
54,184 

16.091 
30.158 
34.409 
37.697 
173,029 

98.797 
87.978 
1.381.967 
72.512 
27,756 


16,766 

1,505 
15.261 

16 766 

45 
174 
C) 

73 
203 

197 

220 

412 

504 

1.101 

1.484 

1.777 

5,637 

2,140 

2,776 

25 

Cl 

Cl " 
Cl 

16.741 

45 

174 
I'l 

203 

197 

220 

412 

504 

1,083 

1,484 

1.776 

5.631 

2,140 

2,776 


5,424 

5,018 
406 

5,424 

221 
196 
Cl 

269 
338 

322 
425 
639 
734 
803 

671 
364 
337 
36 
56 

4.647 

144 
133 

174 
268 

263 
379 
563 
660 
746 

603 
326 
295 
35 
51 

777 

77 
62 
Cl 

94 
70 

59 
45 
75 
74 
56 

68 
37 
42 
Cl 

5 


311,994 
288 262 


Returns without net income 


23 732 


Returns with tai preference items, total 


311 994 


Total Items of tax preterence — 

Under X 10 000 


40 


$10 000 under $30 000 


186 


$30,000 

$31,000 under $40,000 

$40,000 under $50,000 

$50,000 under $60,000 

$60,000 under $75,000 


(•) 

159 
253 

362 
791 


$75,000 under $100 000 


1802 


$100 000 under $150 000 


3 836 


$150 000 under $250 000 


6 931 


$250 000 under $500 000 


11 110 


$500 000 under $1 000 000 


13 142 


$1 000 000 under $5 000 000 


39 014 


$5,000,000 under $10 000,000 


15 801 


$10,000,000 or more 

No total Items of tax preference shown 

With normal lax, surtax, and alternative lax before foreign tax, investment, and 
worlr incentive credits, total 

Total Items of tax preference— 
Under $10 000 


218.544 

280,982 
16 


$10000 under $30,000 

$30,000 


94 


$31,000 under $40 000 


82 


$40 000 under $50 000 


176 


$50 000 under $60 000 


219 


$60 000 under $75 000 


641 


$75,000 under $100 000 


1.435 


$100,000 under $150 000 


3.145 


$150 000 under $250 000 


6 164 


$250,000 under $500,000 

$500,000 under $1 000000 
$1,000,000 under $5,000,000 
$5,000,000 under $10000,000 
$10,000,000 or more 

No total Items of fax preference shown 

Without normal tax, surtax and alternative tax before foreign tax, investment and 
worfr incentive credits, total 

Total Items of tax preference— 

Under $10 000 


9,285 
11.034 
31.631 
14.930 
202,130 

31.012 
24 


$10,000 under $30 000 


92 


$30,000 

$31,000 under $40,000 

$40,000 under $50,000 

$50 000 under $60,000 

$60000 under $75,000 

$75000 under $100,000 

$100000 under $150000 


C) 

77 
77 

143 
150 
367 
691 


$150000 under $250,000 

$250,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 under $5,000,000 

$5 000 000 under $10 000 000 


767 

1.825 
2.108 
7.383 
Cl 


$10 000 000 or more 


16.414 











Footnotes at end o1 table See teit tor "Eiplanation ot Terms" and "Description ot the Sample and Limitations ot the Data " 



132 



Corporation Returns/1972 



Active Corporation Returns Other Than Forms 1120S and 1120-DISC 

Table 19.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, for Returns With and Without Net Income, and for 
Returns With and Without Normal Tax and Surtax, by Tax Preference Status, by Size of Total Items of Tax Preference— Continued 





lAII figures are estimates based on samples^-money amounts are in ttiousands of dollars 1 












Returns with tax prefer- 


















ence items less stat- 

ulorY exclusion and 

income tax used as an 






leturns with no 


tax preference 


terns less statutory exctusion 










and income tax used as an offset 








ottset-Continued 
























Returns with tax preference items remaining after statutorY exclusion ~ 


Incoine status, normal tai. surtai. and 














alternative tax status, size ot total 


Additional 




Total items 










Total tax preference 




items ol tai preference 


tax 
tor tax 


Additional 


of tax 
preference 






Total 
tax 


Current 
year 


items less statu 
tory exclusion and 


Prior year 




preferences 
deterred 

from 
prior years 


tax 

lor tax 

preferences 


when 
oqual to 
statutory 
exclusion 


Total items 
oltax 

preference 


Statutory 

exclusion 


preference 

Items 

less. 
statutor> 
exclusion 


income 
tax 

available 
as an 
offset 


current year income 

tax available as an 

offset 


income tax 

available 

as an 




Number of 
returns 


Amount 


offset 




(64) 


(6S) 


(86) 


(67) 


(68) 


(69) 


(70) 


(71) 


(72) 


(73) 


Total active coipoiation leturns other than Foims 1120S and 11200ISC 


3.563 


315.546 


254.466 


2.363.067 


210,369 


2.152.986 


17.907,248 


1,161 


200.689 


865.493 


Returns with net income „ „ 


3.559 


291.810 


223.406 


2.319.819 


205.134 


2.114.953 


17.906.684 


920 


162,941 


637.194 


Returns without net income 


(•1 


23.736 


31.060 


43.248 


5.235 


38.033 


564 


240 


37,748 


228.299 


Returns with lax preference items, total 


3.563 


315.546 


254.466 


2.363.067 


210.369 


2.152.986 


17.907.248 


1,161 


200.689 


865.493 


Total Items of lax preference— 






















Under $10,000 


(•) 


C) 


86.798 


5,954 


636 


5.330 


228.259 


71 


168 


8.511 


$10,000 under $30,000 


(•) 


C) 


161.963 


17.936 


5.683 


12.313 


229.597 


63 


410 


9.245 


$30,000 


(•) 


C) 


5.705 


3.282 


2.767 


515 


14.820 


3 


1 


250 


$31,000 under $J0.000 


11 


C) 


— 


56.101 


43.421 


12.739 


336.969 


109 


650 


12.254 


$40,000 under $50,000 


(•) 


C) 


- 


48.406 


30.436 


18.014 


423.103 


151 


1.297 


24.180 


$50,000 under $60,000 


(•) 


569 


_ 


38764 


19.050 


19.737 


253.847 


117 


1.720 


9.484 


$60,000 under $75,000 


(•) 


845 


_ 


44.778 


18.076 


26.745 


305.736 


70 


1.548 


25.140 


$75,000 under $100,000 


(•) 


1.846 


_ 


64.895 


21.146 


43.759 


464.379 


104 


3,235 


18.653 


$100,000 under $150,000 


144 


3.980 


_ 


89.039 


19.812 


69.236 


816.274 


136 


5,554 


46,900 


$150,000 under $250000 


(•) 


6.962 


— 


126.483 


17.500 


109.010 


1.031.915 


122 


8,148 


108,340 


$250,000 under $500 000 


360 


11.471 


_ 


176.459 


13.930 


162.534 


1,681.219 


91 


12.125 


80.000 


$500,000 under $1,000,000 


288 


13.429 


_ 


197.957 


7.585 


190,372 


1.691.418 


44 


16.476 


75.081 


$1,000,000 under $5,000,000 


1,779 


40.795 


_ 


595.696 


7.777 


587.914 


4,012.561 


57 


51,528 


244,522 


$5,000,000 under $10,000,000 


— 


15.801 


— 


415.602 


1.770 


413.833 


1.295.997 


13 


28.281 


94,253 


$10,000 000 or more 


(•) 


219.106 


- 


481.715 


780 


480.935 


5.121.154 


5 


69.548 


CI 


No total items of tax preference shown 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


With normal tax. surtax, and alternative tax before foreign tax. investment. 






















and work incentive credits, total 


2.179 


283.163 


211.888 


2.315,791 


204.624 


2.111.435 


17.906.572 


902 


159.528 


621.050 


Total Items of tax preference— 






















Under $10,000 


(•) 


18 


71.957 


5.802 


580 


5.219 


228.253 


21 


62 


82 


$10,000 under $30,000 


(•) 


95 


135.588 


17.573 


5.578 


12.055 


229.551 


42 


176 


2.405 


$30,000 


— 


— 


4.343 


3.222 


2.707 


514 


14.820 


CI 


CI 


79 


$31,000 under $40,000 


7 


89 


_ 


54.507 


42.090 


12.477 


336.942 


67 


402 


4.042 


$40 000 under $50,000 


(•) 


184 


— 


46.993 


29.576 


17.460 


423.066 


120 


775 


3.987 


$50,000 under $60,000 


CI 


233 


_ 


37.748 


18.489 


19.281 


253.825 


99 


1,286 


4.453 


$60,000 under $75,000 


(•) 


666 


— 


43.558 


17.506 


26.094 


305,722 


51 


911 


9.657 


$75,000 under $100,000 


CI 


1.458 


— 


63.615 


20.696 


42.929 


464,092 


90 


2 453 


11.595 


$100,000 under $150,000 


46 


3.190 


_ 


86.307 


19.166 


67.148 


816,136 


115 


3,598 


16.148 


$150,000 under $250,000 


C) 


6.192 


- 


123.359 


17.064 


106.322 


1,031,869 


105 


5,506 


37.282 


$250,000 under $500,000 


256 


9.541 


_ 


171.186 


13.500 


157.691 


1.681.214 


76 


7.287 


56.204 


$500,000 under $1,000,000 


288 


11.321 


_ 


194,186 


7.465 


186.721 


1.691.376 


39 


12.867 


64.074 


$1,000,000 under $5,000,000 


920 


32.554 


— 


589.225 


7.687 


581.533 


4.012.555 


54 


45,153 


229,130 


$5,000,000 under $10,000,000 


_ 


14.930 


_ 


415.602 


1.770 


413.833 


1.295,997 


13 


28 281 


94.253 


$10,000,000 or more 


(•) 


202.692 


- 


462.908 


750 


462.158 


5,121,154 


4 


50,771 


C) 


No total Items of tax preference shown 


- 


- 


- 


- 


- 


- 


- 




- 




Without normal tax. surtax, and alternative tax before forei£n tax. 






















investment, and work incentive credits, total 


1.384 


32.383 


42,578 


47.276 


5.745 


41.551 


676 


258 


41,161 


244,443 


Total items of tax preference— 






















Under $10,000 


!•) 


24 


14,841 


152 


CI 


HI 


CI 


C) 


CI 


C) 


$10,000 under $30,000 


(•) 


109 


26.375 


363 


CI 


258 


CI 


20 


234 


6,840 


$30,000 


(•) 


CI 


1.362 


60 


60 


1 




!•) 


C) 


171 


$31,000 under $40,000 


4 


82 




1.594 


1.331 


262 


CI 


42 


248 


8.212 


$40,000 under $50,000 


C) 


78 


- 


1.413 


860 


554 


37 


30 


522 


20.193 


$50,000 under $60,000 


CI 


336 


_ 


1.016 


561 


456 


C) 


17 


434 


5.031 


$60,000 under $75,000 


C) 


179 


_ 


1.220 


570 


651 


C) 


18 


637 


15.483 


$75,000 under $100 000 


C) 


388 


_ 


1.280 


450 


830 


287 


14 


782 


7.058 


$100,000 under $150,000 


98 


790 


_ 


2.732 


646 


2.088 


C) 


21 


1,956 


30.752 


$150,000 under $250,000 


CI 


770 


- 


3.124 


436 


2.688 


CI 


17 


2,642 


71.058 


$250 000 under $500 000 


104 


1.930 


_ 


5.273 


430 


4.843 


5 


15 


4.838 


23,796 


$500000 under $1,000000 


— 


2.108 


— 


3.771 


120 


3.651 


CI 


5 


3.609 


11,007 


$1,000,000 under $5,000,000 


859 


8.241 


_ 


6.471 


90 


6.381 


CI 


3 


6.375 


15.392 


$5,000,000 under $10000.000 




(•) 


__ 
















$10,000,000 or more 


- 


16.414 


- 


C) 


(•) 


C) 


- 


C) 


C) 


C) 


No total Items of tax preference shown 


- 


- 


- 


- 


- 


- 


- 


- 




- 



(•) Estimate is not shown separately because of the small number of sample returns on which it was based However, the data are included m the appropriate totals 

'EKCludes the toilowmg selected items of tax preference reported by Small Business Corporations on Form 1 120S and distributable to stockholders accelerated depteciation on other real property, $14,046,000. accelerated depreciation on personal property 
subject to a net lease, JS/l.OOO excess percentage depletion, $8 699.000. net long term capital gam after tax. JI&?, 543.000, investment interest expense. $4,168,000. investment expense, $1,705,000, investment income. $4,205,000. 
\ti% than $500 per return 

^Includes the (oHowmg amounts which are not shown separately excess investment interest. $2,5/5.000. amortisation ot child care facilities. $1,765,000 

'Includes the following amount which is not shown separately accelerated depreciation on personal pfopen> subject to a net lease, $5,201,000 and amortisation ot certitied pollution control lactlities, $6,632,000 
NOTE Number of returns may not add to totals because of rounding See text for "Explanation ol Terms" and "Description ol the Sample and Limitations ol the Data " ^ 



Corporation Returns/1972 133 

Active Corporation Returns Other Than Form 1120-DISC 

Table 20.— Work Incentive Credit Items, by Size of Total Assets, by Industrial Division 

(All figures are estimates based on samples —money amounts are In thousands of dollarsi 





Total number 

of active 

corporation 

returns 
otiier than 

Form 
ItZO-DISC 


Returns other than Forms 11205 and 112C0ISC wKli work incentive credit schedule 


Si2e of Total Assets 


Number 

ol 
returns 


Number of 
employees 
under WIN 
program 


Salaries and 
wages used 
for credit 


Tentative 
worii incen 
five credit 


Income tax 

after 

credits' 


Worh incentive credit 


industrial division 


Number ol 
returns 


Amount 




(1) 


(2) 


(3) 


(41 


15) 


(61 


(7) 


(8) 


Total Active Corporation Returns Other Than Form 1120 DISC 




















=1.809.933 


1,870 


6,602 


27,339 


5,237 


7.934.893 


1.425 


1.895 


Agriculture, forestry, and fishery 


42.972 

14.208 

154.417 

203.226 


(•) 

(•) 

160 
626 


CI 
CI 

224 
3,622 


C) 
CI 

396 
21.535 


C) 
C) 

64 
4.198 


CI 
C) 

3.700 
5.541.162 


C) 

C) 

135 
562 


C) 


Mining 

Contract constructron 
Manufacturing 


CI 

57 
1.158 


Transportation, communication, electric, gas. and sanitary services 
Wholesale and retail trade , 

Finance, insurance, and real estate 

Services 


72.549 
565.439 
425.078 
314.758 


53 
463 
103 
453 


284 

1,227 

433 

732 


746 
1.921 
1.022 
1.605 


149 
371 
200 
232 


1.131.637 
337.742 
850.385 
67.257 


40 
356 

90 
234 


146 
251 
171 
102 


Total Assets Under Sl.000.000 


















All industrial divisions 


-•1.690.320 

41.064 
12.582 
146.295 
177.794 


1,058 

CI 

184 


2,608 

C) 

1,137 


10.746 
8.409 


2065 

CI 

1.655 


7354 

(•) 

2.900 


715 

C) 

166 


253 


Agriculture, forestry, and fishery 

Mining 

Contract construction 

Manufacturing 


C) 

33 


Transportation, communication, electrrc, gas, and sanitary services 
Wholesale and retail trade 
Frnance, insurance, and real estate 
Services 


68.417 
538.539 
381.149 
307.331 


336 
394 


814 
471 


1.045 
C) 

992 


189 
CI 

176 


3.482 
644 


236 

C) 


100 

CI 


Total Assets 51.000.000 Under {50.000.000 




















-'113.827 

1.899 

1.553 

8.054 

24.311 


498 

CI 
C) 
CI 

275 


1,461 

C) 
CI 
C) 

994 


7.006 

i:| 

C) 

5,711 


1.265 

CI 
CI 
CI 

1.064 


158.615 

C) 
C) 
CI 
113.769 


433 

CI 
C) 
CI 

240 


410 




CI 


Mining 

Contract construction 
Manufacturing 


CI 
C) 

250 




3,760 
26.603 
40.217 

7.311 


21 
106 
23 
43 


26 
193 
128 

74 


72 
458 

175 
481 


13 
99 
38 
29 


6.094 

22.431 

1.690 

8.710 


13 
104 
21 
34 


12 


Wholesale and retail trade 

Finance, insurance, and real estate 

Services 


91 
23 

21 


Total Assets (50,000,000 Under {100,000.000 


















All industrral divisions 


=2.488 


54 


251 


312 


60 


97.884 


46 


45 


Agriculture, forestry, and fishery 

Mining 

Contract construction 

Manufacturing 


26 
35 
410 

89 

146 

1.724 

58 


32 

4 
5 
6 

7 


84 

4 

11 

6 

146 


184 

13 
20 
10 
85 


34 

3 
4 
1 

18 


71 302 

1,642 
8.682 
1.009 
15.249 


30 

3 

3 
5 
5 


34 


Transportation, communication, electric, gas, and sanitary services 

Wholesale and retail trade 
Finance, insurance, and real estate 
Servrces 


3 
3 

1 
4 


Total Assets {100,000,000 or More 




















=3,264 

7 
45 
31 
710 


259 
133 


2.282 

C) 

1.407 


9,275 

C) 

7,231 


1.847 

CI 

1.445 


7,671,040 

CI 
5.353.191 


230 

CI 

125 


1 187 






Mining 

Contract construction 

Manufacturing 


C) 

841 


Transportation, communication, electric, gas. and sanitary services 

Wholesale and retail trade 

Finance, insurance, and real estate 

Services 


279 

150 

1,986 

56 


28 
14 
72 
8 


254 
209 
347 
41 


661 
398 

836 
47 


133 

79 

161 

9 


1123,901 
303147 
847.686 
42 654 


24 
11 
64 
4 


131 

57 
147 

2 



(•) Estimate is not shown separately because of tfie small number of sample returns 
'Normal (ai. surtai, and alternative tai after foreign tai and investment credits 
'includes "Nature of business not allocable" wtiich is not shown separately 
NOTE Detail may not add to totals because of rounding See tent for "Explanation of 



on which il was based However, the data are included m the appropriate totals 
Terms" and "Description of the Sample and Limitations ol the Data " 



134 



Corporation Returns/1972 



Active Corporation Returns 

Table 21.— Investment Credit Items: Number of Returns, Cost of Property, Investment Qualified for Credit, Tentative Credit, Carryover, Income Tax, 
Investment Credit, Unused Credit, Depreciable Assets, Depreciation Deduction, and Returns With Carryover, by Major Industry 



[All figures are estimates based on samples money amounts are m thousands of dollars! 





Total 

number of 

active 

corpor- 
ation 

returns 


Returns, other than Forms 1120S and 1120 DISC, with investment credit items 




dumber ot 
returns 


Cost of 
property 
used for 
investment 
credit 


Investment 

qualified 

lor 

credit 


Tentative investment 
credit 


Investment 

credit 
carryover 


Incorr 


e tax 


Major industry 


Number of 
returns 


Amount 


Total 


Normal tax. 
surtax, and 
alternative 
tax alter 
foreign tax 
credit 




(1) 


(2) 


(3) 


(4) 


(51 


(6) 


(7) 


(81 


(91 


All Industries 


1 812 760 


621 766 


71 871 959 


62 381 919 


594 691 


3 823 390 


2694 811 


41 056 128 


34 403 691 


tiriculture. lorestnr. and fishery 


42.974 


16.367 


499,386 


419.E66 


15.374 


28,348 


20.234 


169.590 


IS7.922 


MInint 


14.211 


S.609 


1.259.506 


1.135.802 


5.417 


78.672 


93.936 


1.718.283 


263.858 


Metal mining 

Coal mining 

Crude petroleum and natural gas 

Nonmetaliic minerals (except fuels) mining 


1.072 
2.161 

7,572 
3,406 


110 

673 

3,060 

1,765 


176.244 
290.811 
521,109 
271,342 


167.744 
265.094 
459,666 
243,298 


110 

658 

2,933 

1,714 


11.729 
18.242 
31803 
16,898 


10,415 
21,151 
35,619 
26,751 


48,390 

57,186 

1,535,299 

75,408 


25.401 
37.151 
133,295 
68011 


Contract construction 


1S4.4ig 


SI. 080 


2.128.247 


1.532.991 


58.895 


102.247 


42.535 


858.975 


831.956 


Manufacturing 


203.238 


103.361 


26.787.919 


23.605.232 


99.813 


1.643.556 


947.309 


22.661.574 


18.239.706 


Food and kindred products 

Tobacco manufactures 

Textile mill products 


15,266 
294 
6,057 
17.507 
10.942 


9,033 
95 
3.492 
7.446 
5.541 


2,256,810 
248,492 
908.371 
295.330 
728.914 


2,005,608 
240,117 
862,143 
268,969 
645,457 


8,725 
70 
3.394 
7.126 
5.431 


139.532 
16,816 
60,157 
18.220 
44.861 


43.050 
(•) 

18,805 
16,485 
16,044 


1,843,014 
460,418 
497,684 
407,103 
464.812 


1.591.665 
429.995 
483 507 


Apparel and other fabricated textile products 

Lumber and wood products, except furniture 


399.828 
455.221 


furniture and fixtures 

Paper and allied products 

Printing and publishing . 

Chemicals and allied products 
Petroleum refining and related industries 


6.585 
3.437 
26.757 
9.729 
1.004 


3.196 
2,428 
11.104 
4.878 
546 


159,608 
1,118,431 

896,231 
2,932,972 
3,710,321 


137.087 
1.060.130 

813.982 
2.767.721 
3.587.088 


3.115 
2,308 
10,528 
4,686 
546 


9.419 
74,060 
55.987 
193.028 
250.774 


1,826 

25,757 

11,170 

52,439 

323.723 


229.817 

648.279 

960.102 

2.820.015 

2.290.199 


228,855 
567.605 
933.789 
2,320.971 
564.196 


Rubber and miscellaneous plastics pioducis 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fatiricaled metal products, except machinery and transportation equipment 


7.074 
2.081 
8.506 
4.734 
24.244 


3.824 
987 
4.998 
3,007 
13,728 


656,191 

110,074 

996,646 

1,722,701 

1,086,059 


576.689 
96,225 
892,857 
1,648,958 
975,699 


3,736 
977 
4,819 
2,882 
13.197 


40.008 
6,668 

62,332 
115,039 
67,935 


7.427 
3.170 
28.782 
221.943 
19,154 


482.022 
107.050 
577.196 
776.522 
986.449 


421.454 
105.634 
528.962 
609.747 
923.716 


Machiner>, except eiecttrcal 

Electrrcal equipment and supplies 

Motor vehicles and equipment 

Transportation equipment, except motoi vehicles 

Scientific instruments, photographic equipment, watches and clocks 
Miscellaneous manufactured products, and manufacturing not allocable 


24.520 
11,649 
2,793 
3,583 
5,308 
11,168 


13,149 
6,126 
1,592 
1,617 
2,274 
4,293 


2,180.197 

2.409.472 

2,674,523 

934,787 

480.829 

280,960 


1,723,892 

2,019,425 

1.841,158 

806,879 

398,674 

236,474 


12,763 
5,951 
1,569 
1,609 
2,266 
4,104 


119,873 
139,932 
128,753 
56,078 
27,749 
16,335 


29,607 
38.790 
3,490 
75,713 
2,204 
6,498 


2,662.373 

1.749.344 

3.046.670 

547.590 

780,549 

324,366 


1,976.159 

1.539.121 

2.693.416 

510.871 

643.315 

311.679 


Transportation, communication, electric, gas. and sanitary services 


72.550 


28.833 


27.071.016 


24.448.908 


27.715 


1,222.314 


1.133,393 


4.324.396 


4.238.595 


Transportatron 

Communication 

Electric, gas, and sanitary services 


55,364 
7,751 
9,435 


20.868 
4.149 
3.815 


5.985.218 
9.460.193 
11,625,605 


5,439,091 
8,850,955 
10,158,862 


20,041 
4,068 
3,605 


379.203 
391,844 
451,267 


1.000.467 
27,129 
105,797 


962,702 
1,628,416 
1,733,278 


925,543 
1,595,122 
1,717,930 


Vfholesale and retail trade 


568.228 


221.393 


6.322.156 


5.216.305 


212.545 


346.441 


119.653 


5.202.162 


5.005.701 


Wholesale trade 

Groceries and related products 

Machinery, equipment, and supplies 

Miscellaneous wholesale trade 


180.428 
21,875 
29,582 

128,971 


75.517 
9.196 
12.615 
53.705 


2.189.951 
384.825 
367,021 

1,438,105 


1.669.106 
302.315 
246,828 

1,119,963 


73,315 
8,842 
12,263 
52,209 


109,855 
20,547 
16,155 
73,153 


41,796 
3,966 
4,368 

33,462 


2,301,755 
269,368 
323,723 

1,708,664 


2.177,525 
265,337 
319,892 

1.592,296 




386,649 
29,953 
22,483 
27,694 
67,140 


145.450 
13,018 
9,668 
10,911 
30.430 


4.096,906 
256,050 

1,149,876 
910,723 
541,785 


3,512,977 
192,113 

1.054.478 
846.506 
367.484 


138,828 
12,632 
9.216 
10,259 
29,639 


234.265 
12.306 
73.113 
58.312 
23,021 


77.713 
2,166 
22,992 
14.342 
5,885 


2,888,476 
208,365 

1,120,979 
344,924 
425,947 


2,816.314 


Buildrng materrals. hardware, and farm equrpment 

General merchandise stores , 

Food stores 

Automotive dealers and senrice stations 


207.956 

1,063,807 

341,611 

418,954 


Apparel and accessory stores 


39,443 
34,441 
74,272 
91.223 


14.257 
11.148 
24,958 
31,057 


166,807 
117,801 
526,683 
427,181 


143.047 
82,652 
479,068 
34 7,629 


13,443 
10.877 
23,365 
29.393 


9.073 
4,762 
31,901 
21,777 


2,930 
9,000 
14820 
5.578 


184,293 
110,588 
213,076 
280,304 


184,036 


Furniture, home furnishings, and equipment stoies 

Eating and drinking places 

Miscellaneous retarl stores 


110,469 
211,181 
278.300 


Wholesale and retarl trade not allocable 


1.151 


426 


35,299 


34,222 


401 


2,321 


!•) 


11,931 


11.862 


Finance, insurance, and real estate 


425.088 


74.106 


3.863.964 


3.I9I.234 


(9.284 


211.740 


119.223 


5.086,292 


4.650.961 


Banking 

Credit agencies other than banks 

Securrty and commodity tjrokers, dealers, exchanges, and services 

Holding and other investment companies 

Insurance carrrers 

Insurance agents, brokers, and service 
Real estate 


14,458 
29,836 

5,693 
64,470 

5,221 
32,228 
273,182 


12,322 
8,434 
1,609 
3,668 
1,814 
9,089 

37.166 


1,776,623 
361,251 
137.463 
147,750 
835,787 
74,194 
530,896 


1,569,176 
299,792 
111,250 
119,540 
635,917 
49,184 
406,375 


12 125 
7,998 
1,552 
3,290 
1,782 
8,620 

33,913 


106,971 
16,833 
7,651 
8,004 
44.409 
2,545 
25.327 


60,387 
7,335 
525 
5,264 
29,773 
409 
15,530 


1,284,195 
739,378 
231,070 
117,405 

2,242,431 
113,189 
358,624 


1,045,974 
681,170 
227,401 
112,629 

2 117,802 
110,810 
355,175 


Saryjces 


314.795 

19,349 
37,746 
82,401 
40,503 
34,974 
99,822 


110.245 

6.826 
12.969 
25.472 
12.213 
10.269 
42,493 


3.924.634 

268,524 
233,635 
1,150,420 
1,156,693 
539,729 
575,633 


2,819.043 

232,240 
170,890 
890,609 
587,832 
481,853 
455,619 


104.931 

6 569 
12,139 
23,823 
11,568 

9,801 
41,028 


189.234 

15629 
11245 
60,930 
40,464 
32,912 
28,054 


217.C16 

9,888 
7,613 
68,937 
18,321 
95,975 
16,882 


1.032.619 

116,673 
93,458 

338,582 
74,259 

177,921 

231,726 


1.000.757 




114.941 




91,654 




325,124 


Automobile services, and miscellaneous repair services 
Amusement and recreation services 
Other servrces 


73,181 
170,024 
225,833 


Nature of business not allocable 


17,258 


769 


15.129 


12.731 


,15 


036 


912 


4.237 


4.235 



Footnotes at end ol table See text tor "Explanation of Terms" and "Description ot the Sample and Limitations of the Data " 



Corporation Returns/1972 



135 



Active Corporation Returns 

Table 21.— Investment Credit items: Number of Returns. Cost of Property, Investment Qualified for Credit. Tentative Credit. Carryover, Income Tax, 
Investment Credit, Unused Credit, Depreciable Assets, Depreciation Deduction, and Returns With Carryover, by Major Industry— Continued 



(All figures are estimates based on samples— money amounts are tn thousands of dollarsi 









Returns, other than Forms 1120S and I120DISC, nth 


nvestment credit items -Continued 








Investment credit 


Unused investment 
credit 


Depreciable 
assets 


Depreci- 
ation 
deduction 


Returns with investment credit 
carryover 


Maior industry 


number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Tentative investment 
credit 




Number of 
returns 


Amount 




(10) 


W) 


(12) 


1131 


(141 


(15) 


116) 


(17) 


(18) 


lUI industries 


474.653 


3.024,608 


182,232 


3,497,585 


891,720,743 


57,293,766 


125.535 


98,460 


1.412,929 


»|ricult»re. lorestrY. and lishery 


11.108 


21,125 


6,619 


27,585 


4,937,983 


377,536 


5.228 


4,238 


10,801 


Mining 


3.513 


43,750 


2,671 


128,915 


16,363,417 


1,075,276 


1.9S4 


1,802 


43,979 


Metal (Tuning 
Coal mining 

Ciude petioleum and natural gas 

Nonmetallic minerals (eicept fuels) mining 


14 

391 

1.932 

1.175 


3,901 
7,464 
19,107 
13,278 


98 

361 

1,352 

858 


18,244 
31,930 
48,343 
30,398 


3,122,891 
2,854,524 
7,033,821 
3,352,181 


173,860 
220,384 
423,777 
257,255 


69 

239 

1,075 

609 


69 
224 
948 
559 


6,527 
10,207 
22,675 

4,570 


Contract construction 


45.592 


74,884 


18,947 


70,410 


15,624,944 


1,587,477 


11.651 


9,466 


29,343 


Manufacturing 


7B.004 


1,379.131 


31,930 


1,212.402 


377.821.E03 


25,460,777 


23.555 


20,006 


674.348 


Food and kindred products 

Tobacco manufactures 

Textile mill products 

Apparel and othet fabncated textile products 

Lumber and wood pioducts. except furnituie 


6.845 
91 
2.606 
6.013 
4.209 


119,700 
16,942 
50,202 
13,688 
45,028 


2,907 
!•) 

1.070 
1.728 
1.748 


62,996 
(•) 

28,782 
21,088 
15,907 


29,760,829 
2,356,425 

10,743,681 
3,032,016 
8,085,661 


2,132,936 
186,692 
731,418 
242,624 
597.393 


2,298 
(•) 

853 
1,170 
1,094 


1,991 
CI 

755 
851 
985 


45,433 
C) 

18,635 
5,409 
20,160 


Furniture and fixtures 

Paper and allied products 

Printing and publishing 


2.709 
1.903 
7.999 
3.759 
398 

2.961 
787 
3.661 
2.343 
10.763 


8,796 
66,287 
51,059 
171,347 
132,422 

38,916 
5,352 
57662 
92.495 
61.328 


604 

891 

4.057 

1.391 

194 

1.282 
214 

1.883 
879 

3.569 


2,480 
33,546 
16,125 
74,140 
442,080 

8,551 
4.533 

33.544 
244,503 

25,802 


1,815,109 
18,017,291 
10,154,711 
42,163,825 
70,251,314 

8,174,099 
1,149,151 
14,149,474 
44,304,915 
13,839,984 


129.337 
1,068,907 

739,597 
2,984,362 
3,318,960 

615,329 
80,172 

894,370 
2,102,827 
1,002,733 


571 

601 

2,837 

1,318 

147 

924 
206 

1,436 
666 

2,846 


490 

431 

2,261 

1,127 

147 

837 
197 

1,258 
541 

2,316 


1,554 
28,632 
10,428 
61,248 




166,768 




16,950 




3,051 


Stone, clay, and glass pioducts 

PiimafV metal industries 

Fabricated metal products, except machinery and ttansportation equipment 


18,656 
70,950 
18,629 


Machmeiy. except electrical 

Electiical equipment and supplies 

Motor vehicles and eciuipment 

Transportation equipment, except motoi vehicles 

Scientific instruments, photogiaphic equipment, watches and clocks 

Miscellaneous manutactuied pioducts. and manufacturing not allocable 


9.800 
4.064 
1.171 
1.050 
1.728 
3.135 


99.020 
129.413 
127.205 
49.906 
25.203 
17.160 


3.956 

2.394 

441 

737 

571 

1.379 


50,512 
49,333 
5,046 
81,890 
4,763 
5,675 


29,318037 
21,614.543 
25,658.097 
13.817.749 
6.266.126 
3.148.566 


2,712,790 
1,968,480 
2,026,730 
1.133.397 
527.207 
264.516 


2,880 
1,730 
253 
345 
438 
894 


2,494 
1,555 
229 
337 
430 
705 


34,529 
57,596 
48,070 
27,844 
12,280 
5,693 


Transportation, communication, electric, gas. and sanitary services 


21,452 


960,542 


10,949 


1,395,395 


336,763,914 


16,657,716 


7.845 


6.727 


416,136 


Tiansportation 
Communication 
Eleclnc. gas. and sanitary seivices 


15.249 
3.148 
3.054 


211,323 
375,204 
374.015 


8,247 
1,473 
1,228 


1,168,476 
43,815 
183,104 


77,085,129 
91,392,650 
168,286,135 


4,597,994 
5.815.050 
6.244.672 


5,479 

1.126 
1.239 


4,652 
1.045 
1.030 


. 266,255 
41.909 

97.972 


Wholesale and retail trade 


177,026 


264,092 


53.929 


203.201 


61,071,428 


5,146,420 


36,456 


27.607 


80,899 


Wholesale trade 

Groceiies and related products 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade 


62.875 
7.089 
10.560 
45.226 


89,578 
16,807 
12,827 
59,944 


15,229 
2,628 
2,451 

10,149 


62,473 
7,723 
7,726 

47,024 


20,375,878 
3,329,898 
2,362,334 

14,683,646 


1.712.992 
292.471 
269.957 

1.150.564 


10,089 
1,566 
1,537 
6,985 


7.887 
1.212 
1.184 
5.490 


26,126 
3,048 
4,191 

18,887 


Retail trade 

Building materials, hardware, and farm equipment 

General merchandise stores 

Food stores 

Automotive dealers and seivice stations 


113.800 
11.228 
7.390 
7.976 
25.298 


172,179 
9,704 
58,476 
38,838 
16,927 


38.609 
2234 
2.890 
3.678 
6.298 


140,598 
4,815 
37,636 
33,889 
12,256 


40,308,199 
1,902,072 

14,747,746 
8,116,057 
4,649,824 


3.408.695 
171.405 

1.035.010 
717.483 
521.507 


26,240 
1,571 
1,938 
2,642 
4,793 


19,619 
1,185 
1,486 
1,991 
4,002 


52,638 
2,828 

18,428 
8,617 
5,584 


Apparel and accessory stores 

Furniture, home furnishings, and equipment stotes 

Fating and drinking places 

Miscellaneous retail sloies 


11.750 
8.906 
16.811 
24,439 


6,857 
4,173 
19,821 
17,383 


2.814 
2.431 
10.269 
7.992 


5,236 
9,637 
27,123 
10,006 


1,670,859 

916,677 

4,730,915 

3,574,049 


148.444 
84.551 
412.781 
317.514 


2,221 
1,584 
6,627 
4,860 


1,407 
1,314 
5,035 
3,196 


1,966 

741 

11,058 

3.416 


Wholesale and letail tiade not allocable 


350 


2,335 


(*) 


CI 


387,351 


24.733 


CI 


C) 


C) 


Finance, insurance, and real estate 


56.564 


172,784 


19.546 


158,278 


45,975,231 


3,436,847 


14,004 


9,182 


75.102 




10.518 
7,302 
983 
2.308 
1.329 
7.540 

26.581 


87,668 

15,442 
6,103 
4.009 

41.381 
2222 

15.959 


2.116 
1.270 

639 
1,577 

522 
1.597 
11,823 


79,629 
8,709 
2,072 
9,257 

32,827 
751 

25,033 


14,605,280 
5,424,628 
491,770 
1,261,304 
5,140,206 
420,271 
18,631,772 


1,359,568 
389,469 
51,053 
88,531 
655,835 
53.659 
838.732 


1,624 
1,288 

252 
1,036 

566 
1,119 
8,116 


1,427 
852 
195 
658 
534 
650 

4,864 


29.602 




7.071 




853 




5.844 




22.974 


Insuiance agents brokeis and seivice 
Real estate 


711 
8047 


Services 


80.930 


107,924 


37,308 


300,025 


33.026.501 


3,543,633 


24,521 


19,208 


91.721 


Hotels and other lodging places 

Personal services 

Business services 

Automobile services, and miscellaneous repair seivices 

Amusement and recreation seivices 

Otfiei services 


4,101 
8.760 

18.760 
9.391 
6.759 

33.157 


11,062 
9,011 
30,023 
18,125 
21.552 
18.151 


3.151 
5.146 
8,859 
4.558 
4.452 
11.139 


14,586 

9,899 

100,024 

40,798 
107,441 

27,277 


6,439,891 
2,484,338 
8,275,949 
5,492,924 
5,591,009 
4.742.390 


364,209 
229,318 
1,058,966 
989,533 
532,853 
368,754 


2,091 
3,740 
6,264 
2,346 
2,910 
7.168 


1,833 
2,911 
4,616 
1.702 
2.442 
5.702 


6.145 
3,703 
31,262 
21,685 
17,661 
11,265 


nature of business not allocable 


460 


376 


328 


1,374 


135,722 


8,084 


276 


222 


600 



Footnotes at end of table See tert for "Explanation of Terms" and "Description ol the Sample and Limitations of the Data " 



136 



Corporation Returns/1972 



Active Corporation Returns 

Table 21.— Investment Credit Items: Number of Returns, Cost of Property, Investment Qualified for Credit, Tentative Credit, Carryover, Income Tax, 
Investment Credit, Unused Credit, Depreciable Assets, Depreciation Deduction, and Returns With Carryover, by Major Industry— Continued 



lAII figures are estimates based on samples — money amounts are in thousands ot dollars I 





Returns, other than Forms t120S and tl20-DISC, with investment credit items -Continued 


















Returns with investment credli 


carryover 


Major industry 


Investment 

credit 
carryover 


Normal tax. 
surtax, and 
attemative 




credit 


greater than investment credit 














Tentative investment 




tax after 

foreign tax 

credit 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


credit 




Number ot 
returns 


Amount 




(IS) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(281 


127) 


til Industries 


2.694.811 


6.652.961 


74,994 


1,043,629 


66,328 


' 3,066,224 


59,110 


52.252 


691,231 




20.234 




2 733 


9.163 


3.284 


22,000 


2,988 


2.513 


6,823 


Mlnini 


93 936 






17 873 


1.479 


120,099 


1,276 


1,217 


31,750 


Metal mining 


10.415 


(•) 


(•) 


CI 


68 


16.495 


68 


68 


6,517 


Coal mining 


21,151 


6.389 


96 


2,318 


195 


29,041 


151 


151 


8,947 


Crude petroleum and natural gas 


35.619 


46.382 


472 


11,805 


764 


46,517 


698 


665 


13.824 


Nonmetallic minerals (except tuels) mining 


26.751 


8.857 


294 


3,302 


451 


28,046 


358 


332 


2,462 


Contract construction 


42.535 


106,282 


7,227 


20,987 


5,816 


51,404 


5,004 


4,815 


16,022 


Manufacturing 


947.309 


4,281,536 


13,860 


556,890 


13,071 


1,065.449 


11.354 


10,505 


271,751 


Food and kindred products . . 


43.050 


319,841 


1,423 


38,522 


1,250 


50,077 


1,011 


979 


12,689 


Tobacco manulactures 


(•) 


(•) 


(•) 


CI 


CI 


C) 


C) 


CI 


CI 


Textile mill products 


18,805 


85,120 


544 


14,954 


418 


22.509 


363 


345 


5,091 


Apparel and other fabricated textile products 


16.485 


29,118 


776 


2,491 


483 


19.475 


397 


305 


3,786 


Lumber and wood products, except furniture 


16.044 


153,051 


820 


22,656 


529 


13.579 


378 


378 


2,613 


Furniture and fixtures 


1.826 


31.083 


428 


1,821 


183 


1.591 


172 


172 


578 


Paper and allied products 


25.757 


235.717 


427 


28,930 


361 


25.475 


335 


259 


7,363 


Punting and publishing 


11.170 


174.147 


1,521 


11,085 


1,764 


10.540 


1,532 


1,240 


2,313 


Chemicals and allied products 


52.439 


396,930 


814 


51,602 


713 


62,105 


615 


549 


10,636 


Petioleum refining and related industries 


323.723 


242,985 


76 


85,366 


96 


405,130 


88 


88 


114,785 


Rubber and miscellaneous plastics products 


7.427 


186,380 


576 


19,041 


516 


5,370 


461 


436 


1,706 


Leather and leather products 


3.170 


19.326 


115 


2,173 


94 


4,095 


91 


90 


1,626 


Stone, clay, and glass products 


28,782 


99,057 


869 


18,955 


867 


28,575 


728 


669 


5,547 


Primary metal industries 


221.943 


203,479 


432 


63.913 


334 


228,996 


271 


271 


59,115 


Fabricated metal products, except machinei> and transportation equipment 


19.154 


114,289 


1,620 


16,704 


1,581 


21,122 


1.397 


1,284 


7,365 


Machinei>, except electrical 


29,607 


263,690 


1,664 


27,867 


1,556 


36,323 


1.395 


1,344 


10,323 


Electrical equipment and supplies 


38,790 


342,503 


832 


52,868 


1,123 


43,544 


1,038 


1,013 


10,293 


Motor vehicles and equipment 


3,490 


685,959 


133 


48,027 


122 


3,541 


121 


121 


818 


Transportation equipment, except motor vehicles 


75,713 


189,717 


154 


28,136 


226 


75,426 


194 


194 


12,787 


Scientific instruments, photographic equipment, watches and clocks 


2,204 


371,637 


182 


11,563 


276 


2,934 


257 


257 


687 


Miscellaneous manufactured products, and manutacturing not allocable 


6,498 


71,683 


411 


8,204 


558 


3,989 


494 


494 


1,459 


Transportation, communication, electric, gas, and sanitary services 


1.133,393 


751,635 


5,115 


262.989 


4,474 


1,276,770 


3.453 


3,085 


223.335 


Transportation „ 


1.000,467 


369,964 


3,598 


137,500 


3,109 


1,129,351 


2,434 


2,194 


187,066 




27,129 
105.797 


102,217 
279,454 


677 
838 


29,563 
95,926 


665 
699 


39,521 
107,898 


528 
490 


510 

381 


11,415 


Electric gas. and sanitary services 


24,854 


Wholesale and retail trade 


119,853 


440,137 


21,892 


60.540 


18,180 


141,216 


16,752 


14.560 


41.209 


Wholesale liade 


41,796 


181,996 


5,936 


20,448 


5,189 


47,878 


4,693 


4,090 


12,548 


Groceries and related products 


3,966 


21,076 


765 


2,650 


1,008 


4,381 


855 


714 


1,359 


Machinerv. equipment, and supplies 


4,368 


17,945 


930 


2,994 


798 


5,595 


701 


606 


2,074 




33,462 
77.713 


142,975 
250,773 


4,240 
15,880 


14,804 
37,918 


3,382 
12,925 


37,902 
93,233 


3,136 
11,993 


2,770 
10,403 


9,115 


Retail tiade 


28,616 




2,166 


16,269 


968 


2,728 


753 


2,313 


690 


610 


940 


General merchandise stores 


22,992 


55,529 


1,124 


8,666 


1,123 


32,761 


1,063 


917 


13,213 


Food stores 


14,342 


21,000 


1,570 


5,420 


1,360 


17,612 


1,271 


1,101 


4,741 




5,885 
2,930 


35,607 
17,244 


3,026 
1,401 


4,400 
1,658 


2,214 
921 


7,347 
3,328 


1,915 
891 


1,849 
647 


2,499 


Apparel and accessory stores 


1,252 


Furniture home furnishings, and equipment stores 


9,000 


8,042 


918 


800 


705 


8,989 


668 


603 


345 


Eating and drinking places 


14,820 


60,988 


3,858 


9,888 


3,632 


16,213 


3,414 


2,955 


4,527 


Miscellaneous retail stores 


5,578 


36,094 


3,012 


4,358 


2,214 


4,670 


2,078 


1,717 


1,099 


Wholesale and retail trade not allocable 


CI 


!•) 


(•) 


CI 


CI 


CI 


C) 


C) 


CI 


Finance, insurance, and real estate 


119.223 


745,270 


B.I27 


69,625 


6,858 


124,191 


6,551 


S,132 


37,587 


Banking 


60,387 


178,790 


894 


32,739 


867 


57,250 


807 


736 


9,831 


Credit agencies other than banks 


7,335 


100,961 


862 


6,526 


494 


7,894 


461 


361 


4,359 


Security and commodity brokers, dealers, exchanges, and services 


525 


3,987 


86 


113 


168 


1,265 


168 


152 


811 


Holding and other investment companies 


5,264 


16,394 


559 


3,039 


595 


8,069 


534 


375 


3,126 




29,773 
409 


392,970 
8,468 


264 
681 


21,445 
483 


321 
442 


31,332 
656 


311 
440 


300 
298 


13 351 


Insurance agents, brokers, and service 


401 


Real estate 


15 530 


43,700 


4,778 


5,280 


3.968 


18432 


3,834 


2,906 


5,708 


Services 


217,616 


229,420 


15,038 


45,320 


13,001 


265,118 


11,576 


10,201 


62,333 


Hotels and other lodging places 


9,888 


50,310 


993 


6,545 


1,290 


9,619 


1 246 


1,164 


i,8i; 


Personal services 


7,613 


23,200 


2,089 


3,669 


2,225 


7,699 


2,092 


1,652 


1,254 


Business services 


68,937 


71,280 


4,135 


10,963 


3,247 


89,416 


2,650 


2,177 


24,430 


Automobile services, and miscellaneous repair services 


18,321 


15,974 


1,638 


7,067 


1,298 


33,078 


1.005 


859 


12,318 


Amusement and recreation services 


95,975 


34,055 


1,691 


9,832 


1,704 


103,911 


1,564 


1,411 


15,740 


Other services 


16,882 


34,601 


4,490 


7,244 


3,234 


21,395 


3,017 


2,941 


6,774 


Nature o( business not allocallle 


912 


CI 


(•) 


(•) 


Itt 


1,210 


(•) 


CI 


C) 



Footnotes at end of table See text for "Eiplanation of Terms" and "Description of the Sample and Limitations ot the Data " 



Corporation Returns/1972 



137 



Active Corporation Returns 

Table 21.— Investment Credit Items: Number of Returns, Cost of Property, Investment Qualified for Credit, Tentative Credit, Carryover, Income Tax, 
Investment Credit, Unused Credit, Depreciable Assets, Depreciation Deduction, and Returns With Carryover, by Major Industry— Continued 



|A<I tigurts are Bslimates based on samples— money amounts are m thousands of dollarsl 





Returns, other than Fonns 112QS and lUODISC. 
with investment credit items— Continued 


Small Business Corporation returns. Form 1120S. with 
investment credit items 




Returns with investment credit carryover 
Continued 


- 


number of 
returns 


Cost of 
property 
usable for 
invest 
ment 
credit 


Investment 
qualified 
lor credit 


Depreciable 
assets 




Maior industry 


Returns with investment credit carryover 
greater than investment credit— Continued 


Oepreci 




Investment 

credit 
carryover 


Normal fax. 
surtax, and 
alternative 
tax attet 
foreign tax 
credit 


Investment 
credit 


Unused 

investment 

credit 


ation 
deduction 




(281 


129) 


(301 


(31) 


(321 


(33) 


(34) 


(35) 


(361 


til industries 


2.448.E6S 


386.277 


2(M.309 


2,935,578 


30.796 


551,878 


447.211 


4,150.556 


3I0.9E1 


Agriculture, forestry, and llshery 


15.eS9 


2.81 G 


1.519 


21,193 


2.803 


77,435 


64.113 


510.166 


44,029 




SE9EI 


7.015 


4 018 


114.593 


201 


15,049 


12.058 


100.512 


9,371 


Metal minmg 

Coalmining 

Crude petroleum and natural gas 

Nonmelailic minerals {except fuels] mining 


10.402 
20.319 
31.145 

24.995 


1.605 

4065 

523 


CI 

864 

2.280 

450 


16.495 
28.402 
42.689 
27.007 


CI 

CI 

90 
62 


C) 

C) 

6.792 
5.528 


C) 

C) 

5.967 
4.005 


CI 

C) 

42.058 
38.060 


C) 

C) 

3,751 
3.218 


Contract construction 


3A.I4S 


3,573 


2.503 


47,665 


3.400 


63.253 


44.526 


405.S36 


48,659 




853 947 




95 228 


1 030470 


4 027 


98.856 


82.958 


729,071 


63,832 


Food and kindred products 

Tobacco manufactures 

Teitile mill products 

Apparel and other fabricated fertile products 

Lumber and wood pioducts. eicepf furniture 


37,330 

15,344 
15,465 
11,321 


4.676 
(•) 

940 

94 

1.506 


2.798 
C) 

685 

76 

1.017 


47.221 
CI 

19,750 
19.175 
12.917 


383 

CI 

323 
421 


13.718 

CI 

1.383 
22.474 


12.661 

CI 

985 
15.972 


144.287 

C) 

18.586 
95.586 


10,333 

CI 

2.099 
11.392 


Furniture and firtures 
Paper and allied products 
Printing and publishing 
Chemicals and allied pioducts 
Petroleum refining and related industries 


1.033 

20.719 

8.083 

45.464 

307.907 


49 

7.210 

847 

8.728 

35.025 


49 

3.905 

633 

4.549 

17.630 


1.562 

24.177 

9,763 

51,551 

405,062 


128 
C) 

584 
50 

C) 


789 
CI 

10.557 
4.832 

CI 


451 

CI 

9.442 
4.605 

CI 


11.021 

CI 

69.160 
20.069 

CI 


775 

CI 

5.570 
1.525 

C) 


Rubber and miscellaneous plastics products 

Leather and leather products 

Stone, clay, and glass products 

Primary metal industries 

Fabricated metal products, except machinery and transportation equipment 


3.853 
2.394 

24.060 
211.371 

15.608 


772 

3.643 
84.041 
5.162 


488 

2.225 
42.227 
2.810 


5,071 
4,020 
27.382 
228.259 
20.163 


132 
4 
162 
134 
514 


2.988 
233 
8.154 
2.302 
10.855 


2.678 
215 
7.169 
1.595 
9.599 


20.425 
1.857 
50.795 
36.706 
107.481 


2.445 
207 
4.522 
3.120 
8.444 


Machinery, except electrical 

Electrical equipment and supplies 

Motor vehicles and equipment 

Transportation equipment, except motor vehicles 

Scientific instruments, photographic equipment, watches and clocks 

Miscellaneous manufactured products and manufacturing not allocable 


25.839 
26.902 
2.937 
73.042 
1.719 
2.392 


208 
1.859 
743 
28.104 
53 
26 


208 
1.108 
384 
14,089 
39 
26 


35.954 
36.087 
3.371 
71.740 
2.367 
3.825 


469 
183 

C) 

5 

C) 

251 


9.090 
3,580 

C) 

268 

CI 

4.629 


8.163 
2.998 
C) 

222 

C) 

4 138 


67.107 
28.403 

C) 

5.059 

C) 

23.016 


6.050 
2.649 

C) 

418 

C) 

2.043 


Iraospotution. communication, elecbic. las. and sanitary unrices 


1.051.612 


110,119 


57,327 


1,217.620 


1.404 


66,749 


56.580 


326.715 


32.S5I 


Transportation 

Communication 

Electric, gas. and sanitary services 


971.052 
16.638 
63.922 


98.241 
1.993 
9.885 


50,923 
1.301 
5.103 


1,107,195 
26.752 
83.673 


929 
125 
350 


47.828 
8.994 

9.927 


40.177 
8.611 
7,792 


247,535 
22.790 
56.390 


24.458 
2.183 
6.017 


HTholesale and retail trade 


98.560 


8,017 


5,549 


134.220 


11,138 


136.563 


104.383 


893,332 


89.593 


Wholesale trade 

Groceries and related products 

Machinery, equipment, and supplies 

Miscellaneous wholesale trade 


35.084 
3.131 
3.353 

28.600 


2.837 
486 
435 

1.916 


2.125 
306 
380 

1.439 


45.507 
4.184 
5.047 

36.276 


2.998 
616 
516 

1,865 


54.694 
12.668 
12.240 
29.786 


39,491 
9.984 
7.232 

22.275 


331.569 
84.192 
54.573 

192.804 


33.064 
8.174 
5.801 

19.089 




63.401 
1.268 
20.496 
11.708 
3.725 


5.165 
119 

2.501 
451 
480 


3.409 
119 

1.305 
302 
429 


88.608 
2.089 
32.404 
16.147 
5.795 


8,089 
578 
304 
391 

1.843 


81.599 
7.891 
6.235 
5.216 

12.286 


64.720 
6.053 
3.765 
4.938 
8.418 


559.863 
44.487 
38.164 
42.696 

111.281 


56.260 


Building materials, hardware, and farm equipment 

General merchandise stores 

Food stores 

Automotive dealers and service stations 


4.057 
6.429 
3.940 
11.091 


Apparel and accessory stores 

Furniture, home furnishings, and equipment stores 

Eating and drinking places 

Miscellaneous retail stores 


2,127 

8.575 
11.868 
3.634 

(•) 


212 
88 
884 
430 


119 
22 
875 
238 

CI 


3.260 
8.898 
15.520 

4.495 

C) 


491 

637 

1.874 

1.968 

C) 


2.577 
3.722 
27.563 
16.109 

C) 


2.049 
2.101 
25.752 
11.644 

CI 


22.479 
28.787 
153.246 
118.723 

C) 


2.184 
3.017 
14.669 
10.873 


iflholesale and retail trade not allocable 


C) 


Finance, insurance, and real estate 


103.071 


51.365 


26,282 


114.367 


1,911 


14.299 


11.162 


131,219 


9,913 


Banking .... 

Credit agencies othei than banks 

Security and commodity brokers, dealers, exchanges, and services 

Holding and other investment companies 

Insurance carriers 

Insurance agents, brokers, and service 

Real estate 


53.187 

6.559 

486 

4.736 

24.706 

253 

13.144 


26.996 
6.139 
37 
3.445 
13.491 
CI 

1.257 


13.678 
3.091 
32 
1,754 
6,837 
(') 

890 


49.334 
7.825 
1.265 
6.108 

31.220 
654 

17 961 


4 
(•) 
C) 
C) 

671 
1.127 


17 

C) 

CI 

CI 

2.633 
8.139 


14 

C) 

C) 

CI 

1.366 
6,340 


55 

C) 

C) 

C) 
21,166 
102.656 


10 

CI 

CI 

CI 

2.660 
6.545 


Services 


203.739 


19.273 


11.873 


254.199 


5.843 


86.669 


71.428 


1,053.912 


82,136 


Hotels and other lodging places 


8.122 
6.601 
64.957 
16.095 
93.209 
14.755 

CI 


482 
415 
4.596 
1.887 
10.425 
1.468 


456 

415 

2.914 

1.413 

5.712 

963 

(•) 


9,483 
7,440 
86,473 
27.000 
103.237 
20.566 

CI 


685 
657 

1.047 
829 
642 

1.982 

(•) 


30.456 
4.934 

10.290 
8.752 

14.180 

18.057 

CI 


26.196 
3.267 
7.919 
6.350 
13.207 
14.489 

(•) 


536.316 
54,332 
70.563 
50.315 
154.259 
188.127 

(•) 


36,976 
5.261 


Business services . . 


8.752 


Automobile services, and miscellaneous repair services 

Amusement and recreation services 


7.202 
9.188 
15.457 


Nature of business not atlocable 





OEslimate is not shown separately because of the small number ot sample returns on which it was based However the data are included m the apptopnate totals 

'Less than J500 per return 

NOTE Number ot returns may not add to totals because of roundrng See text for "Eiplanation of Terms" and "Description of the Sample and Limitations ot the Data " 



138 

Active Corporation Returns 



Corporation Returns/1972 

Table 22.— Selected Depreciation Items, by Major Industry 

lAII figures are estimates based on samples— money amounts are in tliousands ol dollarsl 





Total active corporation 


returns 


Returns with depreciation statements 




Number ot 
returns 


Depreciation 
deduction 


Number ol 
returns 


Depreciation 
deduction 


Selected depreciation from statements 
for assets acquired 


Major industnr 


In 1971 1912 under Class 
Life Asset Oepreciation 
Range (CLAORI System 


Prior to 1971 under 

Guideline Class 

lite System 




Number ot 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 




(1) 


(21 


(31 


(4) 


15) 


16) 


(7) 


(8) 


(91 


110) 


All mdustnes 


1.812.7(0 


1.515.985 


63.748.993 


1.327.346 


1.322.281 


57.623.902 


14.183 


8.858,193 


3.229 


12.166.148 


Ainculture. forestry, and tisheni 


42.974 


39.223 


585.330 


30.531 


30.476 


484.936 


124 


7.442 


(•) 


(•) 




14.211 

1.072 
2.161 
7.572 
3.406 


11.0E1 

557 
1.560 
5.833 
3.110 


1.344.549 

226,139 
259.001 
574,845 
284,564 














104,397 

62,734 
24,636 
C) 

CI 


Metal mining 

Coal mining 

Crude pelfoleum and natural gas 

Nonmetallic minerals (Mcept fuels) mining 


466 
1.228 
5.085 
2,678 


466 
1,228 
5,085 
2,678 


223.441 
228.532 
437.263 
227,770 


12 
14 
24 
57 


29.456 
23.516 
17.306 
13,434 


8 
8 

C) 
CI 




154.418 


135.168 


2 011.509 


1193S7 














Manufacturing 


203.238 


187.400 


26.298.457 


167.605 


167.082 


23.496.136 


3.571 


4.146.960 


884 


5,730,107 


Food and kindred products 


15,266 
294 

6,057 
17,507 
10.942 

6 585 


14,403 
268 
5,748 
15,302 
10,389 


2.217,511 
187,938 
760,685 
273,372 
646,624 


12580 
246 

5,041 
14,221 

9,166 


12,549 
246 

5,034 
14,220 

9,159 


2.058.577 
166.113 
697.071 
253,501 
598,478 


312 
(•) 

220 
259 
123 


302.860 
(•) 
99.645 
27.421 
42.041 


133 

3 

41 

16 

C) 


306,866 






Apparel and other fabricated textile products 
Lumber and wood products, except furniture 


10,253 
CI 


Paper and allied products 

Printing and publishing 

Chemicals and allied products 

Petroleum refining and related industries 

Rubber and miscellaneous plastics products 

Leather and leather products 


3.437 
26.757 
9.729 
1.004 
7.074 
2.081 


3,259 
23,537 
8,669 
836 
6.539 
1.963 


1,084,217 

802.951 

3.027,748 

3,325,769 

638.227 

86.707 


2,949 
21.196 
7.734 
747 
5.865 
1.799 


2,942 
21,094 
7.708 
747 
5.801 
1.799 


979,851 

730,604 

2,588,457 

3.106.823 

619.912 

81.126 


177 
429 
264 

36 
131 

52 


148,276 
91,613 
607,284 
687,457 
114,061 
2,090 


27 
105 
69 
21 
24 
C) 


305,491 
62.633 

768.270 
1.594,403 

120.083 
CI 


Stone, clay, and glass products 

Primary metal industries 

fabricated metal products, except machinery and transportation equipment 


8,506 
4.734 
24,244 
24,520 
11,649 
2.793 


7.921 
4.568 
23.131 
23,294 
10.532 
2.674 


941,005 
2,213.847 
1,103,798 
2,809.467 
2.019.385 
2.034.881 


6.904 
4.001 
20.980 
20.776 
9.601 
2,460 


6.872 
4.000 
20,925 
20,716 
9,601 
2,460 


872.302 
2.170,249 
1,000,282 
1,907,857 
1,866,263 
1,975.339 


133 
124 
281 
399 
195 
80 


110.524 
264,723 
93,656 
220,686 
426,607 
670,484 


88 
41 
115 

65 
28 
16 


187.597 

1.044.475 

177.341 


Electrical equipment and supplies 

Motoi vehicles and equipment 


323.575 
294.018 


Transportation equipment, except motor vehicles 

Scientific instruments, photographic equipment, watches and clocks , , 

Miscellaneous manulaclured products, and manufacturing not allocable 


3.583 
5.308 

11.168 


3.456 
4.741 
10 147 


1,147.783 
539,146 
293367 


3,083 
4,120 

8.931 


3.083 
4.100 
8.905 


1.028.878 
400,392 
269,313 


48 
41 

160 


109,929 
71,627 
17098 


23 

C) 

7 


179.337 
C) 

6,617 


Transportation, communication, electric, gas. and sanitary services 


72.550 


64.391 


17.172.708 


55.985 


55.623 


16.523.071 


991 


3.725.962 


446 


5.985,445 


Transportation 


55,364 
7,751 
9435 


49.226 
6.826 
8,338 


4,953,667 
5,930,280 
6,288,761 


43.195 
5,672 
7 117 


42,866 
5,638 
7,117 


4.642.140 
5.760.953 
6,119,978 


640 
122 

227 


698.027 
1,809,740 
1.218,195 


248 
66 
132 


1.212.082 
2 168 943 


Eleclric, gas, and sanitary services 


2,604,420 


Wliolesale and retail trade 


568.228 


510.752 


6.319.521 


448.576 


446.867 


5.507.172 


4.162 


361.891 


846 


251.543 


Wholesale trade 

Groceries and related products 
Machinery, equipment, and supplies 


180,428 
21,875 
29,582 

128.971 


154.500 
19.262 
25.852 

109.384 


2.091,360 
359,017 
332,409 

1,399,934 


137,460 
17,195 
23,004 
97,260 


137,234 
17,124 
22,995 
97,114 


1.814.721 
321,688 
301,370 

1.191,663 


1,468 
186 
244 

1,037 


49,840 
6,998 
5,145 

37,697 


260 
C) 
C) 

184 


31,686 
C) 
CI 

26,364 


Retail trade 

Building materials, hardware, and farm equipment 

General merchandise stores 

Food stores 

Automotive dealers and service stations 


386.649 
29,953 
22,483 
27.694 
67,140 


355,256 
28,172 
20,110 
26,061 
61,822 


4,200,744 
226,756 

1,086,845 
785,159 
670,583 


310,209 
24,313 
17,371 
22,439 
53,689 


308,726 
24,262 
17,345 
22,382 
53,527 


3,666.357 
194,319 
969,610 
678,930 
597.317 


2,693 
130 
235 
306 
317 


306,929 
6,721 
147,680 
109,216 
20,729 


584 

C) 

54 
33 

C) 


214,310 
CI 

142,807 
63,960 
CI 




39,443 
34,441 
74,272 
91,223 


36.624 
31.100 
68,511 
82,854 


201,293 
137,894 
635,467 
456,747 


32,820 
27,332 
58,688 
73,553 


32,762 
27,210 
58,292 
72,943 


175.660 
122.189 
542.717 
385.615 


552 
154 
523 
472 


3,974 

978 

8,827 

8,804 


C) 

C) 
CI 


C) 


Furniture, home furnishings, and equipment stores 

Eating and drinking places 
Miscellaneous retail stores 


C) 
C) 


Wtiolesale and retail trade not allocable 


1 151 


995 


27417 


905 


905 


26,094 


(•) 


CI 


CI 


CI 


Finance, insurance, and real estate 


425,088 


300.426 


5,211.840 


262.798 


261.701 


4.414.656 


2,373 


230.166 


295 


24.088 


Banking 


14.458 
29.836 
5.693 


14.156 
15.735 
4.221 


1,373,683 

407,471 

58,987 


11.410 
13,502 
3,901 


11.399 
13.497 
3.850 


1,240.472 
375247 
51,663 


237 
106 
18 


147,369 

10,182 

716 


34 
13 


14.005 
2,305 


Security and commodity brokers, dealers, exchanges, and services 




Holding and other investment companies 


64,470 

5,221 

32228 

273,182 


i;.822 

3,309 

23,501 

221,680 


178.480 

685.567 

81.284 

2,426,368 


15,888 

2,467 

20,762 

194,866 


15.577 

2.451 

20,686 

194,238 


157,288 

397,767 

72,046 

2,120,173 


CI 

56 

213 

1,668 


C) 
33,968 
4,724 
27,624 


CI 

6 

231 


C) 

860 


Insurance agents, brokers, and service 
Real estate 


6.695 


Services 


314.795 


262.499 


4.779.869 


228.630 


227.890 


4.309.169 


1,882 


242.876 


319 


36.172 


Hotels and other lodging places 
Personal services 


19,349 
3/746 
82,401 

40,503 
34,9;4 
99,822 


17,540 
34,174 
62,864 

37,380 
2;,633 
82,607 


559,171 

327,972 

1,301,788 

1,327,056 
748,949 
514,933 


14,403 
29,408 
55,681 

32,372 
23,523 
73,240 


14.402 
29,306 
55,529 

32,370 
23,319 
72,961 


493,978 

270,951 

1,205,739 

1,223,239 
674,361 
440,901 


65 
79 
593 

446 
151 
344 


10 495 
12,376 
90,839 

95,485 
29,907 

3774 


CI 
CI 

74 

CI 
CI 
CI 


CI 
C) 
29,004 


Amusement and recreation services 
Other services 


C) 
C) 
C) 


Nature of business not allocable 


17.258 


5.041 


25.210 


4.401 


4.224 


20.937 


(•) 


(•) 


(■) 


(•) 



r*) Estimate is not shown separately because ot the small number of sample leturns on which it was based However, the data are included m the appropriate totals 
NOTE Detail may not add to totals because ol rounding See text (or "Eiplanation ot Terms" and "Description of (he Sample and Limitations of the Data " 



Corporation Returns/1972 



139 



Active Corporation Returns 



Table 23.— Selected Depreciation Items, by Size of Total Assets 

I All figures are estimates based on samples- money amounts are in thousands o1 dollars I 





Total active corporation returns 


Returns with depreciation statements 




Number ol 
returns 


Depreciation 
deduction 


Number of 
returns 


Depreciation 
deduction 


Selected depreciation from statements 
for assets acquired — 


Major industry 


In 1971 1972 under Class 
Life Asset Depreciation 
flange (CLAORI System 


Prior to 1971 under 

Guideline Class 

Lite System 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




<1l 


(21 


(31 


(4) 


(51 


161 


(7) 


01 


191 


(101 


Total 

Under $100,000' 
JIOOOOO under $250,000 
$250 000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 under $5,000,000 
$5,000,000 under $10,000,000 

$10,000,000 under $25,000,000 
$25,000 000 under $50,000,000 
$50,000,000 under $100,000,000 
$100,000,000 under $250,000,000 
$250,000,000 or more 


1,812.760 

1.048.098 
353.686 
185.360 
105.634 
85.216 
13.301 

11,036 
4,635 
2.494 
1.767 
1.499 


1.515,965 

805.649 
323.171 
174.222 
99.181 
80.559 
12.704 

10.598 
4,435 
2.353 
1,646 
1,446 


63.748,993 

2,384,132 
2,420 126 
2.484214 
2.656.532 
5.435,220 
1.916244 

2.349,063 
2,013,234 
2,084,100 
3.909,672 
36,096456 


1.327,346 

707.328 
280.419 
151,866 
88,038 
70949 
10916 

9,135 
3,890 
2,085 
1,440 
1.257 


1,322,281 

703,567 
279,665 
151,664 
87,865 
70,817 
10,904 

9,129 
3,889 
2,083 
1,439 
1257 


57.623.902 

1.979.088 
2087.286 
2.164.124 
2.353.835 
4.817,609 
1.655.047 

2.087.537 
1.789.076 
1.896.265 
3.574.252 
33219,783 


14.183 

4.774 
2.066 
1.488 
1.291 
1.931 
528 

560 
371 
280 
325 

565 


8.858.193 

45.523 
12.554 
14.152 
28.390 
134.489 
60.091 

118.996 
152.112 
221.093 
452.358 
7618.435 


3.229 

1.201 
268 
310 
192 
379 
110 

141 
102 
81 
112 
329 


12.166.148 

17.535 
1.954 
3.714 
5.583 
23.292 
25.414 

58.403 
102.955 
105.609 
403.811 
11417878 



'Includes returns with zero assets 

NOTE Detail may not add to totals because of rounding. See teit tor "Eiplanation of Terms" and "Description ot the Sample and Limitations of the Data " 



140 



Corporation Returns/1972 






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ividends received from 
ividends received from 
ther receipts 


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Corporation Returns/1972 



141 



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142 Corporation Returns/1972 

Active Small Business Corporation Returns, Form 1120S 

Table 25— Selected Balance Sheet and Income Statement Items, and Distributions to Stockholders, by Industrial Division, by Size of Total Assets 

lAII titufes are estimates based on sampies^money amounts are in thousands of dollars) 





Total 
active 
Small 
Business 
Corpor 
atton 
returns 


Size of total assets 


Industrial division, item 


Zero 
assets 


SI 

under 

$100,000 


SIOO.OOO 

under 
S250.000 


S2so.aoo 

under 
S500.000 


S500.000 

under 
Sl.OOODOO 


St.000.000 

under 
SJ.OOO.OOO 


SJ.OOO.OOO 

under 
SIO.OOO.OOO 


SIO.OOO.DOO 

under 
S2S.000.000 


S25.000.000 
or more 




(1) 


(21 


(31 


(4) 


(51 


(61 


(7) 


181 


(9) 


(10) 


All Industrial Ohisions' 

Numbec of returns 
With and without net income 


287,906 
178,246 

40,543,020 
8,309,391 
7,824.436 
6.927.487 
2.557.579 

18.551.138 
8.567.590 
3.417.728 
12,542,010 
2,292.352 
7,533,807 
13,289,126 
90,999,639 
88,738,155 
365,544 

63,397,274 

2,007,745 

907,861 

1,693,954 

449,070 

2.875.101 
4.197.417 
1.322.316 

1,385 

1.517.807 

725,193 


9.912 
3.083 

— 

754.394 
702.655 
24.494 

531.527 

23.612 

10.996 

9.989 

1.850 

-13.357 
49.655 
63.012 

CI 
18,512 
24,467 


184.668 
105.078 

6.239,704 
1,096,912 
1,105,493 
1.188.916 
361,790 

3.720.116 
1.928.946 

373.108 
1.670.599 

395.339 

891.156 

1.939.703 

20,519.513 

20,146.623 

69.938 

12,441,758 
549,608 
137,475 
415,654 
94,451 

437.266 
965.635 
528.369 

223 
377.467 
410780 


54.993 
40.924 

8.632.081 
1.773.356 
1.648.470 
1,383,710 
531,733 

4,394,959 
2.128.870 

675.857 
2.443.035 

448.828 

1.434.780 

3.218.047 

20.188.735 

19,787.910 

43.621 

13.580,361 
468,316 
181,803 
408,264 
91,870 

689,960 
943.353 
253.393 

273 
302.329 
155.844 


23.405 
18,054 

8,165,307 
1,718,822 
1,808,797 
1,173,178 
503,403 

3.680,344 
1,724,216 

706.118 
2.550.787 

411,522 

1,442.184 
2.981.455 
18.542.622 
18.124.059 
53.530 

13.527.602 
362.589 
172,751 
314,087 
82,342 

620,190 
789,057 
168,867 

334 
254,610 
76.490 


10,131 
7,596 

6,916,889- 
1,476,080 
1,476,134 
1,081,018 
406,091 

2,885,027 
1.279.572 

658.165 
2.317,733 

375,128 

1,392,916 
2,212,587 
14,346.410 
13,992,119 
34,698 

10,751,302 
264,169 
160296 
235.959 
76.673 

484.494 
605.445 
120.951 

285 
213.077 
37.912 


4.558 
3,353 

7,889,583 
1,643,319 
1,418,864 
1,376,764 
559,477 

3,177.492 
1.255,610 

713,218 
2,803,976 

488,697 

1,803,175 
2,024,862 
13.891,345 
13.470.404 
66.731 

10.500831 
287.731 
195.087 
253.599 
77.501 

498,614 
653,831 
155,217 

210 

274.019 

18,804 


187 
126 

1.263.381 
277,813 
190,345 
308,151 
98,168 

329,457 
113,061 
114,369 
440,144 
83,223 

320,817 

247,153 

1,526,796 

1,432,150 

29,037 

1,188,331 

22,727 

23.677 

26.691 

7.934 

77.400 
95.646 
18,246 

36 

53,416 

717 


45 
26 

629.624 
150.285 
116,401 
136,740 
27,952 

181,389 
45,025 
48,890 

218,619 
52,887 

149,626 
105,794 
594,612 
551,517 
4,872 

458,208 
9.789 
15.015 
15.297 
6.291 

16.489 
30,676 
14,187 

14 

16,786 
160 


7 
6 


Total assets 

Notes and accounts leceivable. net .. 

Inventories 

Cash, Government obligations, and other cuuent assets 


806.451 
172.804 

59.932 
279.010 

68 965 




182,354 


less Accumulated depreciation 
Other capital assets less reserves' 
Accounts and notes payable' 
Other current liabilities 

Mortgages, notes, and bonds payable in one year or more 

Net worth 

Total receipts 

Business receipts 

Net long-term capital gain reduced by net short teim capital l()^^ 

Cost of sales and operations 


92,290 
128.003 
97,117 
36,728 

99,153 
559,525 
635,212 
530,718 

38,623 

417,354 




19.204 


Interest paid 
Depreciation 
Employee benefit plans'- 

Net income (less deficit) 
Net income 
Deficit 

Credit for tan on special fuels, nonhighway gasoline, and lubricating oil 

Distributions to stockholders eiicept in own stock 

Number of stockholders 


10.761 
14.414 
10.158 
64.045 
64.119 
C) 

C) 

7,591 
19 


Agriculture, forestry, and Fishery 

Number of returns 
With and without net income 
With net income 


13,686 
8,206 

2,907,112 
236,606 
349,727 
217,691 
213,308 

1,654,349 
717,116 
851,247 
739,714 
53.535 

820.466 

943.231 

2.792.165 

2.618.147 

57.219 

1.845.346 

65.452 

90.870 

142.332 

4,380 

106,263 
226,021 
119.758 

766 
53.328 
47,476 


(•) 
(•) 

CI 
C) 

c! 


6.044 
3.254 

268,051 
24.967 
11.889 
35,778 
15.862 

226.618 
110.767 
53.163 
52.808 
8.766 

42.351 
108.627 
436,422 
418,088 
6,567 

259,277 

13,082 

7,281 

23,034 

325 

18,181 
41,140 
22,959 

73 
13,688 
17,947 


3.889 
2,453 

646.712 
55,988 
42.701 
55,009 
56,135 

439,860 
205,986 
183,241 
149,933 
11,652 

169,723 
235,468 
613,667 
571,601 
12,960 

388,697 

14310 

21,328 

38.943 

731 

27,423 
55,318 
27,895 

215 
10,874 
13,464 


2.288 
1.565 

794.532 
42.961 

103.175 
58.433 
42.037 

461.183 
195.642 
259,121 
183,910 
10.451 

235.389 
288.910 
692,589 
643,677 
17,286 

444,201 

18,052 

22,851 

37,510 

1,473 

34,170 
65,540 
31,370 

253 
14,701 
9,550 


873 
586 

582,378 
38,039 
93,978 
29,055 
33,459 

251,714 
94,083 
202,828 
165,912 
9,743 

176 163 
173,173 
357.169 
331.630 
7.692 

220.564 

9.325 

19,137 

21,032 

596 

11,146 
28,609 
17,463 

125 
6,613 
3,806 


333 
212 

557,471 
58,816 
86,740 
37,892 
58,718 

260,496 
105,277 
143,867 
159,775 
12,469 

176,384 
132,312 
580,193 
542,486 
12,631 

439,545 
9,262 
17,977 
19.949 
1.039 

13.506 
31.103 
17.597 

89 
7.057 
1,471 


57.1: 




J 




8 
8 

68 




- 


Notes and accounts receivable, net 


15.835 
11.244 
1.524 
7.097 

14.478 
5.361 

9.027 

27.376 

454 

20,456 
4,741 
95,159 
93,888 
22 

83,387 

714 

2,199 

1,364 

215 

2,202 
2,202 

10 
C) 

36 


- 


Cash, Government obligations, and other current assets 
Other investments and loans- 

Depreciable assets 

Less Accumulated depreciation 
Other capital assets less reserves' 
Accounts and notes payable' 
Other current liabilities 

Mortgages, notes, and bonds payable in one year or more 

Net worth 

Total receipts 


~ 


Net long term capital gain reduced by net short-term capital loss 

Cost of sales and operations .,. 


: 




_ 


Depreciation 

Employee benefit plans'- 

Net income (less detint) 
Net income 
Deficit 

Credit for tai on special fuels, nonhighway gasoline, and lubricating oil 

Distributions to stockholders eKcept in own stock 

Number of stockholders 


- 
I 











Footnotes at end 0I table See text for "Explanation of Terms" and "Description of ttie Sample and Limitations of the Data ' 



Corporation Returns/1972 



143 



Active Small Business Corporation Returns, Form 1120S 

Table 25.— Selected Balance Sheet and Income Statement Items, and Distributions to Stockholders, by Industrial Division, by Size of Total 

Assets— Continued 



[All liEures are estimates based on samples— money amounts are in thousands of dollars! 





Total 
active 
Small 
Business 
Corpor- 
ation 
returns 


Siie of total assets 


Industrial division, item 


Zero 
assets 


{1 

under 

}1 00.000 


S100.000 

under 
S250.000 


{250.000 

under 
iSOO.OOO 


(500.000 

under 
SI. 000.000 


$1,000,000 

under 
SS.000.000 


S5.000.000 

under 
SI 0.000.000 


St 0.000.000 

under 
S2S.000.000 


S2S.000.000 
or more 




(1) 


12) 


(3) 


14) 


(5) 


(CI 


(71 


(8) 


(91 


(101 


MiRim 

Number ot returns 
















V^ 




J 


2.875 
1.303 


(•) 
CI 


1.885 
802 


371 
205 


272 
105 


95 
56 


84 
63 




9 

5 




Witti net income 






515.336 
75.236 
16.053 
73.983 
34.537 




60.457 
9.632 
(•) 

9.740 
4.076 


60.961 
7.929 
CI 

12.768 
C) 


104.273 
11.468 
CI 

9.315 
CI 


66.274 
9.654 
C) 

12.398 
CI 


137.158 
24.720 

3.941 
22.855 

7.771 




86.213 
11.833 
2.137 
6.907 
6.750 












Casti Government obligations and otlter current assets 




Other investments and loans'- 




Depreciable assets 

Less Accumulated depreciation 

Other capital assets less reserves^ 

Accounts and notes payable' 

Other current liabilities , 


437.788 
238.734 

83.245 
117.968 

13.164 


- 


58.056 
35.125 
10.437 
17.351 
2.883 


64.736 
34.544 
2.864 
17.467 
(•) 


83.625 
42.011 

3.679 
24.453 

1.388 


76.948 
44.425 

CI 
17.647 

(•) 


125.262 
66.640 
16.768 
33.079 
4.452 




29.161 
15.989 
45.006 
7.971 
1.387 




Mortgages, notes, and bonds payable in one year or more 


79.607 
246.928 
616.107 
590.071 

4.508 


~ 


7.158 

18.605 

122.446 

119.886 

(•) 


C) 

CI 
62.395 
59.828 

CI 


14.556 
51.402 
93.918 
88.650 

C) 


C) 
25.573 
102.206 
97.598 

C) 


24.167 
65.427 
159.749 
153.125 
1.569 




9.719 
63.989 
58.419 
54.425 

1.124 




Net worth 




Total receipts 

Business leceipts 

Net long-term capital gam reduced by net shortterm capital loss 




Cost ol sales and operations 


348.828 
20.839 
10.180 
44.321 
4.713 




62.714 
4.755 
1.781 
6.102 


34.644 
2.253 

C) 

7.045 

CI 


43.876 
3.565 
2.177 
7.900 

C) 


67.017 
2.627 

C) 

6.796 

C) 


91.960 
4.638 
1.928 

13.324 
1.954 




38.199 
2.566 

603 
2.353 

261 








Depreciation 

Employee bcnelit plans^ 




Net income (less deficit) 

Net income 

Oeticit 


2.517 
49.334 
46.817 




4.223 
12.968 
8.745 


-7.338 
CI 
C) 


-7.201 
C) 
10.887 


4.260 
C) 
C) 


6.929 
15.784 
8.855 




1.256 
4.733 
CI 




Credit for tax on special tuels nonhighway gasoline, and lubricating oil 

Distributions to stockholders except in own stock 

Number ol stockholdeis 


86 
25.091 
7.144 




(•) 

7.238 
4.284 


C) 

1.020 


CI 

602 


CI 
CI 

468 


26 

6.142 

314 




7 
CI 

25 




Contract Construction 






















Numbci of returns 

With and without net income 

With net income 


30.308 
19.232 


675 
330 


19.554 
11.278 


5.433 
4.166 


2.678 
2.058 


1.246 
842 


660 
514 


51 
37 


U 
7 


, 


Total assets 

Notes and accounts receivable, net .. 

Inventones 

Cash. Government obligations, and other current assets 
Other investments and loans- 


5.034.576 
1.438.022 

915.342 
1.098.870 

296.907 


- 


668.630 
175,693 

79.440 
136.382 

40.678 


854.292 
240.118 
123.052 
161.092 
49.701 


943.484 
278.471 
149.992 
198.914 
52.851 


873.810 
275.850 
179,017 
179.072 
53.644 


1.215.835 
363.259 
229.227 
283.000 
79.996 


347.226 
83.150 

100.327 
89.101 
19.059 


131.299 
21.481 
54.287 
51.309 
978 


- 


Depreciable assets 

Less Accumulated depreciation 
Othei capital assets less reserves' 

Accounis and notes payable' 

Other current liabilities ; 


1.852.583 
956.052 
207.767 

1.930.078 
448.162 


— 


387.863 
197.163 

24.125 
205.976 

42.095 


419.148 
220.152 

43.767 
282.545 

76.287 


371.193 
189.816 

52.481 
382.621 

61.477 


283.322 
154.474 

30.652 
351.589 

69.902 


333,394 

167.578 
44.681 
527397 
144.915 


51.494 
23.376 
11.767 
132.458 
37.144 


6.169 
3.493 
294 
47.492 
16.342 


- 


Mortgages, notes, and bonds payable in one year or more 

Net worth 

Total receipts 

Business receipts 

Net longterm capital gam leduced by net short term capital loss 


639.167 

1.273.245 

12.124.532 

11.958.045 

18.738 


214.975 
213.694 


98.041 

204.737 

2.677.828 

2.653.645 

2.356 


100.934 

285.717 

2.302.242 

2.282.496 

4.689 


129.970 

249.664 

2.237706 

2.204.401 

3.307 


96.052 

233.591 

1951.072 

1.917.846 

2.116 


140.388 

246.884 

2.225 190 

2.186,995 

5.489 


66.264 
45.055 
374.354 
359.951 
781 


7.518 

7.597 

141.165 

139.017 


- 


Cost ol sales and operations 

Taxes paid 

Interest paid 

Depreciation 

Employee benefit plans'' 


9.383.092 
271.997 
96.203 
210.982 
102.696 


178.803 
6.427 
3.189 
1.228 

(•) 


1.903.022 
79.615 
23.653 
52.754 
14.982 


1.676.893 
58,269 
16,068 
47,222 
28,095 


1.756.099 
49.274 
16.928 
39.001 
18.801 


1.596.672 
34,065 
15,146 
31,343 
18,682 


1.833.421 
37,200 
16,522 
33.159 
19.334 


309.959 
5.840 
4.306 
5.401 
2.458 


128.223 

1.307 

391 

874 

326 


- 


Net income (less deficit) 

Deficit 


358.559 
491.408 
132.849 


2.144 
5.444 
3.300 


65.744 
113.048 
47.304 


79,692 
103.793 
24.101 


68.423 
91.824 
23.401 


42,915 
62.400 
19.485 


80,126 
93,375 
13.249 


16.154 
17.940 
1.786 


3.361 

3.584 

223 


E 


Credit tor tax on special fuels, nonhighway gasoline, and lubricating oil 
Distributions to stockholders except in own stock 
Number of stockholders 


185 
145.271 
69.584 


1.444 


l-l 
34.135 
39.764 


C) 
33.752 
13.711 


CI 
19.222 
7.699 


76 
21.436 
4.303 


53 

31.676 
2.437 


C) 

4.122 
186 


C) 

928 

40 


- 



Footnotes at end of table See text for "txplanation of Terms" and "Descnption of the Sample and Limitations of the Data," 



144 



Corporation Returns/1972 



Active Small Business Corporation Returns, Form 1120S 

Table 25.— Selected Balance Sheet and Income Statement Items, and Distributions to Stockholders, by Industrial Division, by Size of Total 

Assets— Continued 





|«ll fiiures 


are sstiinates based on samples - 


money amounts 


ire in thousands ol dollars I 














Total 
active 
Small 
Business 
Corpor- 
ation 
rsturns 


Size ot total assets 


Industrial division. Itam 


Zero 
assets 


under 
}l 00.000 


(lOO.DOO 

under 
S2S0.000 


t250.00a 

under 
SSOO.OOO 


SSOO.OOO 

under 
SI. 000.000 


SI. 000.000 

under 
SS.OOO.OOO 


S5.000.000 

under 
SIO.OOO.OOO 


SIO.OOO.OOO 

under 
S25.000.00a 


S2S.000.000 
or more 




(1) 


(21 


(31 


(41 


(51 


(6) 


(71 


(8) 


(91 


(101 


Manulacturini 
























Number of returns 
With and without net income 
With net income 


30.;6I 
19.593 


849 
157 


18.523 
10.243 


6.426 
5.025 


2.898 
2.361 


1.322 
1.1E8 


715 

617 


24 

19 




4 
3 


- 


Total assets 


5.060.645 

1.3?3.1?5 

1.016.591 

745.884 

288.475 


- 


684.724 
170.046 
107.848 
122.116 
31.081 


1.023.024 
273.028 
164.477 
157.109 
62.152 


1.017.267 
300.304 
200.374 
132.407 
69.644 


899.770 
253.397 
198.733 
128.370 
40.802 


1.210.674 
303.915 
294.103 
168,735 
75.047 


162.756 
47.100 
38.475 
20.003 
9.259 




62.430 
25.385 
12.581 
17.144 
490 




Notes and accounts receivable, net 

Inventories 


- 


Cash, Government obligations, and other current assets 

Other investments and loans' 


I 


Depreciable assets 


2.999.505 
1.651.160 

135.904 
1.350.213 

343.733 


- 


475.253 
270.263 

19.201 
184.517 

61.887 


695.203 
382.561 

21.780 
240.440 

61.019 


606.475 
353.563 

28.361 
276.773 

67.847 


530.166 
289.439 

22.629 
250.927 

57.214 


611.919 
316.663 

38.790 
336.838 

71.386 


68.056 
32.006 
4.453 
46.402 
12,935 




12.433 
6.665 
690 
14.316 
11,445 




Less Accumulated depreciation 

Other capital assets less reserves^ 
Accounts and notes payable* 
Other current liabilities 


- 


Mortgages, notes, and bonds payable in one year or more. 
Net worth 


564.000 

2,248,930 

12.357.672 

12.216.278 

40.700 


21.541 
20,964 

CI 


72.882 

239.649 

1.996.585 

1.973.797 

8.220 


121.732 

449.694 

2.573.170 

2.556.597 

1.531 


101.130 

459.340 

2.642.839 

2.623.310 

3.468 


100.312 

429.110 

2.064,410 

2,039,505 

3.337 


135.429 

573.021 

2.621.894 

2,586.040 

12.507 


26,996 
71,276 
353,894 
343,243 
7,159 




CI 

C) 
83.339 
72.822 

CI 


- 


Total receipts 








Net long term capital gain reduced by net short-term capital loss 


- 


Cost o( sales and operations 

Tales paid 


8.781.975 
321.593 

80341 
250.294 

91.475 


18.401 
557 

CI 
C) 
C) 


1.302.391 
58.823 
12.031 
44.731 
11.488 


1.774.464 
75.919 
16.247 
58.622 
17.668 


1.920.827 
58.476 
16.125 
48 448 

15.943 


1.504.506 
49.541 
13.796 
42.577 
18.584 


1946.707 
70.477 
18.736 
48.916 
21.533 


273,711 
4,825 
2,164 
5,781 
1,635 




40.968 
2.975 
C) 

713 
4.576 


- 


Interest paid 




Depreciation 

Employee benefit plans'- 


- 


Net income Hess deficit) 
Net income 
Oelicit 


510.218 
686.985 
176.767 


-5.249 
C) 

5.741 


20.843 
90.194 
69.351 


96.783 
127.027 
30244 


94.738 
123.029 
28.291 


115.259 
131.388 
16.129 


148.981 
172.528 
23.547 


28.276 
29.212 
CI 




10.587 
13.115 

CI 


- 


Credit for tax on special fuels, nonhighway gasoline, and lubricating oil 

Distributions to stockholders except in own stock 

Number of stockholders 


85 
260173 
79.685 


C) 

1.448 


28.159 
39.968 


C) 
38.291 
19.375 


CI 
42.542 
10.103 


C) 
46.917 
5.249 


20 
83.713 
3.415 


C) 
13.635 
114 




C) 

6.849 
13 


- 


Transportation. Communication. Electric. Gas. and Sanitary Services 

Number of returns 
With and without net income 
With net income 
















V 


J 




12.693 
7.513 


C) 
C) 


8.281 
4.471 


2.722 
1.929 


746 
564 


384 
260 


132 
93 


7 
5 




_ 


Total assets 

Notes and accounts receivable, net 

Inventories 

Cash, Government obligations, and other current assets 

Other investments and loans- 


1,512,418 
256,178 

33,181 
233,968 

75,846 


- 


272.267 
40.504 

4.448 
56.194 

8,103 


425,979 
81,533 
8,063 
65,724 
19,922 


259.985 
36.917 
7.537 
29.974 
16.128 


265.149 
45.151 
5.643 
38.486 
10.299 


233.285 
44.469 
6.689 
31.836 
16.378 


55.753 
7.604 
C) 
11.754 
5.016 




- 


Depreciable assets 

Less Accumulated depreciation 
Other capital assets less reserves' 
Accounts and notes payable' 
Other current liabilities 


437,788 
688.246 

67.376 
341.471 

72.832 


— 


58,056 
141.853 

9.508 
62.952 

9.394 


64.736 
202.728 
14.425 
88.814 
20.422 


83.625 
107.400 
16.277 
64.204 
12.849 


76,948 
118,988 
12,116 
58,775 
12,097 


125.262 
92.072 
11.699 
59.907 
15.443 


29.161 

25.205 
3.351 
6.819 
2.627 




- 


Mortgages, notes, and bonds payable in one yeai or more 

Net worth 

Total receipts 

Business receipts 

Net long term capital gam reduced by net shorlterm capital loss 


335.304 

575.386 

2.929.246 

2.881.232 

14.090 


~ 


48.209 
100.261 
759.003 
750.735 
CI 


94.090 
166.209 
768.758 
760.032 
CI 


52.750 
100.393 
387.228 
381.304 
C) 


68.475 
108.306 
584.551 
576.362 
756 


60.328 
73.418 
324.472 
318.348 
916 


CI 

26.799 

72.076 

69.720 

1.746 




- 


Cost of sales and operations 

Taies paid 

Interest paid 

Depreciation 

Employee benefit plans^ 


1.879.142 
111.425 

36.174 
160129 

22.267 




485.418 
22.771 
6.276 
37.348 
3.732 


468.551 
31,204 
10,449 
48,023 
4,146 


231.735 
18.368 
6.673 
23.467 
2.750 


421.078 
20.464 

4.945 
28,202 

5,520 


213.841 
14.691 

5.736 
17.899 

4.178 


43.740 

3.116 

1.439 

3.881 

CI 




— 


Net income (less deficit! 

Deficit 


121.049 
190.464 
69.415 




16.737 
40.637 
23.900 


28.524 
50.894 
22.370 


19.203 
28.481 
9.278 


23.260 
27,415 
4.155 


14.306 
22.307 
8.001 


10.538 
11.027 

C) 




— 


Credit for tai on special fuels, nonhighway gasoline, and lubrrcating oil 

Distributions to stockholders except in own stock 

Number ol stockholders 


189 
75.299 
33,698 


^ 


C) 
14,635 
21.173 


C) 
16.043 
7.233 


C) 

6.930 
2,313 


C) 

9.720 
1.318 


13 

13.152 

568 


C) 
9.524 
26 




~ 



Footnoles al end of table See lext for "Explanation of Terms" and "Description ot the Sample and Limitations ol the Data ' 



Corporation Returns/1972 



145 



Active Small Business Corporation Returns, Form 1120S 

Table 25.— Selected Balance Sheet and Income Statement Items, and Distributions to Stockholders, by Industrial Division, by Size of Total 

Assets— Continued 



(All tigures are sstimates based on samples— money amounts are in thousands of dollars] 





Total 
active 
Siiiall 
Business 
Corpor 
ahon 
returns 


Size of total assets 


Industrial dnislon. Item 


Zero 
assets 


i\ 

under 

{100.000 


{100.000 

under 
1250.000 


S2S0.OOO 

under 
S500.000 


ssoo.ooo 

under 
SI.OOO.OOO 


i1. 000.000 

under 
iS.OOO.OOO 


iS.OOO.OOO 

under 
S10.000.000 


$10,000,000 

under 
$25,000,000 


$2S.OO0.OOO 
or more 




II) 


12) 


13) 


U) 


IS) 


(6) 


17) 


III 


19) 


110) 


Wholesale and Retail Trade 
Number o1 returns 


107.896 
71.533 

14,481,311 
3.192.802 
5.249.240 
1.881.615 
662.298 

4,961.829 
2.393.357 

488.027 
5.114.414 

816.068 

1.689.559 

5.526.635 

49.455,640 

48,823,088 

48,790 

36.453.598 
818,788 
272,312 
473,566 
134,806 

1,165,119 

1,511.358 

346.239 

22 
524,978 
261,183 


3,288 
940 

350,029 
331,612 
CI 

263,923 
9,069 
2,257 
2,580 
1,247 

-15,342 
12.650 
27.992 

(•) 

6,458 


65,954 
39,251 

2,537,102 
406,933 
838.802 
428.626 
97.675 

1.192.518 
617.064 
68.291 
739.544 
147.186 

294.778 

842.361 

10.198,302 

10,081,182 

12,562 

6,530,433 
230,167 
45,042 
133,312 
29,455 

149,447 
326,836 
177,389 

(•) 
115.865 
141.834 


23,671 

18,478 

3,668,384 

779,103 

1,258,117 

533,351 

151,188 

1,320,295 
637,489 
121,973 

1,150,369 
199,580 

469,989 

1,521,985 

11,575,159 

11,441,980 

6,826 

8,212,739 
203,971 
65,518 
121,052 
26,034 

299,153 
380,295 
81,142 

CI 
116,372 
63,790 


9,968 
8.388 

3,450,268 
747,830 

1,320,714 
407,290 
165,238 

1,105,689 
520,198 
132,379 

1,220,476 
177,379 

402,621 

1,423,971 

11,082,275 

10,921,627 

9,502 

8,529,446 
163,011 
64,113 
99,193 
29,647 

286,233 
316,396 
30.163 

C) 
101,991 
29,850 


3.717 
3.310 
2,504,241 
611.807 
969.471 
273.523 
118.017 

756.796 
360.753 
88,747 
976,209 
138,135 

279,053 

959,543 

8,381,327 

8,292,256 

3,894 

6,510,716 
108,686 
47,446 
64,475 
25,697 

239,851 

257,792 

17,941 

CI 
92.740 
13.757 


1,272 
1.144 

2.073,427 
573,594 
762,100 
222,414 
113,127 

539,577 
241.383 
69,151 
895,129 
125,994 

214,870 

726,780 

6,865,517 

6,760,223 

8,780 

5,497,884 
99,029 
42,306 
48.165 
21.727 

190.393 

199,918 

9.525 

4 
78,072 
5,397 


19 
17 

127.155 
39,160 
34,958 
9.417 
12.753 

35.707 
11,081 

5,042 
70,720 

4,831 

15,889 

31,062 

508,979 

501,556 

1,051 

448,629 

2.623 

2.727 

3,992 

808 

9,241 

9.445 

204 

5.733 
67 


5 
120.734 
C) 
65.078 
6.994 
4.300 
11.247 
5.389 
2.444 
61.967 
22.963 

12.359 

20.933 

493.752 

492.652 

C) 

459.828 

2.232 

2.903 

797 

191 

6.143 
8.026 
C) 

5,814 
30 


J 




With net income 




Notes and accounts receivable, net 
































Mortgages, notes, and bonds payable in one year or more 
Net worth 




Total receipts 

Business receipts 

Net long teim capital gain reduced by net short-term capital loss 

Cost of sales and operations , 




Interest paid 

Depreciation 

Employee benefit plans-^ 

Net income (less deficit) 
Net income 
Deficit 

Ciedit for tar on special fuels nonhighway gasoline, and lubricating oil 
Distributions to slockholdeis except in own stock 








Finance. Insurance, and Real Estate 

Number of returns 

With and without net income 

With net income 


35,764 
20,957 

5,506,178 

1,059.233 

48.580 

1,764,781 

598,592 

1.002.960 

249.285 

1.045.858 

1,857.429 

261,268 

1,619,917 

954,343 

2.640.156 

1,869.415 

103.147 

522,923 
88,442 

143,809 
65,171 
19,664 

315,068 
464.903 
149.835 

3.465 
196,993 
97,641 


1,831 
780 

— 

20,246 
1*) 

7.305 

972 

1,227 

354 

-110 
9,948 
10,058 

(•) 

5,329 


23.312 
13.119 

704,809 
125.571 
5.786 
187,769 
90.930 

191,470 
68,159 
120,206 
180,804 
38.346 

132.350 
184,585 
966,964 
835,948 
24,116 

202.884 
26936 
17,484 
19,207 
6,213 

84,971 
136,451 
51,480 

68,653 
58,042 


6,085 
4,260 

954,526 
170,616 
CI 
257,964 
112,904 

224,360 
76,887 
222.808 
285.495 
31,107 

200,861 
262,330 
590,631 
448.909 
12,636 

127,816 
19,645 
20,786 
15,313 
4,245 

82,704 
104.217 
21.513 

C) 
36,366 
18,893 


2,327 
1,594 

818,998 
177,421 
C) 
235,443 
107,962 

157,105 
36,108 
139,237 
231,131 
36,660 

220,437 
203,818 
390779 
272,880 
16,024 

61,079 
12,967 
20,523 
11,323 
3,500 

67,353 
80,804 
13,451 

CI 
33.824 
7,877 


1.444 
789 

1.010.650 
173.450 

C) 
342.581 
94.528 

154.772 
28,717 
222,834 
364,092 
51,930 

329,757 
149,320 
228.870 
95,280 
9,918 

26,412 
10,971 
29,029 
6,900 
2,903 

25,845 
45,213 
19,368 

C) 
12.480 
4.714 


691 
373 

1.297.720 

184.878 

11.744 

524,216 

142,226 

145,817 
20,555 
258,253 
541,215 
70,358 

434,357 
106,245 
278,488 
128,882 
15,228 

55,130 
11,673 
33,132 
6,844 
1994 

33,087 
58,539 
25.452 

CI 
21,008 
2,525 


56 
32 

385.098 
76.607 
CI 

169.365 
35,178 

56,180 
10,044 
40,950 
145,409 
17,462 

134,516 
31,772 

110,690 
58,366 
CI 

C) 

2,338 

8,793 

2,476 

558 

20,384 
26.758 
6.374 

22,603 
204 


15 
8 

223,036 

66,291 

C) 

42,916 

14,054 

66,164 
8,551 
27,058 
91,550 
14,777 

82,900 
14,539 
38,734 
21.917 
124 

8.769 
2,565 
7,008 
2,465 
176 

279 
2,344 
2,065 

864 

54 




3 
C) 
111,341 


Notes and accounts receivable, net 

Inventories 


84,399 
4,527 


Other investments and loans- 

Depreciable assets 

Less Accumulated depreciation 
Olhei capital assets less reserves^ 

Accounts and notes payable* 

Olher current liabilities i 


C) 

7.092 
264 

C) 

17,733 
C) 

84,739 


Net worth 


1,734 
14,754 


Business receipts 

Net long term capital gam reduced by net short term capital loss 

Cost of sales and operations 

Tales paid 


CI 
C) 

375 
5.827 


Depreciation 


289 

C) 




555 




C) 


Deficit 

Credit for tai on special fuels, nonhighway gasoline, and lubricating oil 
Distributions to stochholdets eicept in own stock 
Number of stockholders 


C) 

3 



Footnotes at end of table Sec teitt for "Explanation of Terms" and "Description of the Sample and Limitations of tfie Data " 



"•46 Corporation Returns/1972 

Active Small Business Corporation Returns. Form 1120S 

Table 25.— Selected Balance Sheet and Income Statement Items, and Distributions to Stockholders, by Industrial Division, by Size of Total 

Assets— Continued 

[All figures are estimates based on samples -money amounts are in thousanils of dollarsl 





Total 
active 


St;e of total assets 


























Small 






















Industrial division, item 


Business 


Zero 
assets 


H 


SI 00.000 


S2S0.000 


SSOO.OOO 


Sl.000.000 


S5.000.000 


SI 0,000.000 


S25.000,000 






Corpor 


under 


under 


under 


under 


under 


under 


under 






abon 


SIOO.OOO 


S250.000 


S500.0II0 


SI. 000.000 


S5.000.000 


SIO.000.000 


S25.000.000 


or more 






returns 
























(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(71 


(i) 


(91 


(101 


Senices 


















». 


J 


Number of returns 


















^^ 




Witfi and without net income 


51,498 


1.806 


39.556 


6.242 


2.198 


1.013 


658 


18 


7 




Witli net income 


29.369 


490 


22,225 


4.330 


1.404 


576 


334 


8 


CI 




Total assets 


5 426.765 




1014 434 


973 272 


768 442 


691 078 


1 151 092 


114 897 


713 550 




Notes and accounts receivable, net 


661.135 


_ 


138,608 


156.934 


121.430 


67,776 


88.705 


9.733 


77.949 




Inventories 


184.232 


_ 


55.525 


41.538 


16.217 


19,824 


21.900 


1,104 


28.124 




Cash, Government obligations, and other current assets 


889.564 


— 


208.060 


137,293 


98.440 


67,933 


84.898 


11,143 


281,797 




Other investments and loans- 


380,064 


- 


69.827 


72,011 


40.892 


51,849 


66.144 


12,385 


66.956 




Depreciable assets 


4,191,109 


_ 


899.911 


816.036 


651.403 


575,860 


959.289 


71,472 


217,138 




Less Accumulated depreciation 


1,662,374 


_ 


485.416 


363.069 


278.941 


187,152 


244.844 


14,135 


88.817 




Other capital assets less reserves' 


517,863 


— 


59.958 


60.361 


74,068 


72,024 


124.784 


7,570 


119.098 




Accounts anil notes payable' 


1,070,640 


_ 


220.828 


222.310 


164,567 


132,045 


245.223 


17,923 


67.744 




Other current liabilities 


278,635 


— 


83.027 


46.409 


41,539 


34,466 


43.351 


7,138 


22.705 




Mortgages, notes, and bonds payable in one yeai or more 


1.755.192 


_ 


189.990 


258.710 


285.331 


316,079 


613.813 


50,896 


40.373 




Net worth 


1.515.273 


_ 


242,686 


278.763 


201.042 


128,055 


98,592 


5.645 


560.490 




Total receipts 


7.988.358 


80.362 


3,307,708 


1.683,837 


1.007,253 


667,813 


830,080 


58,316 


352.989 




Business receipts 


7.690.644 


72.001 


3.262.255 


1,648,474 


980,226 


632,868 


789,048 


51,453 


254.319 




Net long term capital gain reduced by net short term capital loss 


77.775 


CI 


13.516 


3,213 


2,154 


6,903 


9,589 


557 


37.888 




Cost of sales and operations 


4.140.018 


35.482 


1.670.242 


894,248 


536,204 


397,959 


418,236 


29,035 


158.612 




Tales paid 


306.073 


3.599 


112.400 


62,254 


38,702 


28,249 


40,625 


2,691 


17.553 




Interest paid 


176,555 


2.776 


23.590 


29,860 


23,361 


28,291 


58,542 


3,638 


6.497 




Depreciation 


344,695 


2.690 


97.640 


71,693 


47,061 


34,491 


65,104 


4,797 


21.219 




Employee benefit plans'' 


68,422 


!•) 


26.640 


10,210 


9,997 


4,156 


5,740 


488 


10.753 




Net income (less deficit) 


300.458 


-1.030 


77.981 


84,768 


56,462 


21,674 


11,645 


421 


48,537 




Net income 


572,474 


7.319 


202.382 


118,673 


78,452 


44,210 


60,012 


5,401 


CI 




Deficit 


272,016 


8.349 


124,401 


33,905 


21,990 


22536 


48367 


4,980 


C) 




Credit foi tai on special fuels, nonhighway gasoline, and lubricating oil 


36 


- 


(•) 


!•) 


_ 


CI 


5 


C) 


C) 




Oistiibutions to stocliholders except in own stock 


235.469 


!•) 


94,426 


47.832 


33,204 


18.762 


33,019 


3,276 


C) 




Number of stockholders 


121.807 


4.028 


84.441 


18.049 


8.329 


4.223 


2,639 


80 


18 





(■) Estimate is not shown separately because of the small number of sample returns on which it was based However, the data are included in the appropriate totals 
'Includes "Nature ol business not allocable" which is not shown separately 
-Includes loans to stockholders, mortgage and real estate loans, and "other investments " 
''Includes depletable assets less accumulated depletion, land, and intangible assets less accumulated amortization 
'Includes accounts payable, and mortgages, notes, and bonds payable m less than one yeat 
-■'Includes "pension, profit sharing, stock bonus, and annuity plans" and "employee benefit programs " 

NOTE Active Small Business Corporations tiling Form 1120S returns reported Income subject to tan ot $6,829,000 and Income tan of $1,849,000 Number of returns may not add to totals because of rounding See text for "Explanation ol Terms" and 
"Description of the Sample and limitations of the Data " 



Corporation Returns/1972 



147 



Consolidated Returns 



Table 26.— Balance Sheets and Income Statements, by Industrial Division 

lAII figures are estimates based on samples money amounts are in thousanils ot dollars j 









Industrial division 












Transporta 










Ham 


lotal 

consolidated 

returns' 


Agriculture. 
torestr>, 

and 
fisherir 


Mining 


Contract 
construction 


Manulac 
turing 


tion, com 
munication. 
electric, 
gas, and 
sanitary 
services 


Wholesale 

and retail 

trade 


Finance. 

insurance. 

and real 

estate 


Senrtces 




Sumtier of consolidated returns, total 


111 


(21 


(3) 


(41 


(5) 


(6) 


(71 


(8) 


(91 




28.207 


332 


459 


1.678 


7,128 


1,625 


6.540 


6,933 


3448 




Wtth net income 


18.977 


178 


248 


1 146 


5 153 


1,203 


4.558 


4,323 


2161 




^umbei ot subsidiaries 


129.458 


754 


1.989 


4.796 


3/399 


9.155 


28.555 


33.179 


13,539 




otal assets 


1.754,121.431 

141.159.820 

482.243.459 

11.404.106 


2,186.355 

88,694 

332.896 

4,902 


21.775.331 

813.027 

3.357 761 

26.974 


15,056.925 

859.738 

3.989.970 

54.650 


521,611,125 

13,984,813 

116,293,889 

2,410,886 


265.598.890 

3.792.705 

12.440 904 

184.682 


88,373.226 

3.016,439 

16.324,448 

460.666 


835,880.914 

117,239,573 

325,310,864 

8,132,274 


25,547.541 




Cash 


1,360,399 




Notes and accounts receivable 


4,161,295 


; 


Less Allowance for bad debts 


128,269 


M 


Inventories , 


109.594.789 


224,055 


1.075.089 


1.515.059 


79,320,036 


6.714.632 


17.372.946 


1,977,530 


1,363,771 




Investments in Government obligations 




















9 


United States 


57.914.105 


(•) 


194.055 


57.229 


6,049,586 


2.334.871 


187.358 


49,014,142 


71,245 


10 


State and local 


60.634.128 


(•) 


23.899 


69.145 


2,002,657 


55.512 


174.875 


58,102,332 


202,503 


II 


Other current assets 


58.872.745 


87,325 


536.361 


1,341,337 


24,206,546 


8.550657 


2.566.707 


20,354,286 


1,226,423 


12 


Loans to stockholders 


1655.631 
123.880.801 
240.257.264 
636.789.742 
238.842.848 


26,553 
62,348 

315.811 
1.049.246 

400.643 


26.555 

180.512 

4.339.297 

12.682.318 

5.520.514 


34,005 

118,915 

2,523,056 

4,791,555 

1,908,744 


672.662 

2.078.409 

87.802.555 

289.383.787 

144.429.366 


66.421 

207.199 

24.275 837 

265.829.624 

66.391.788 


177.162 
211.024 

8.292.727 
22.577.618 

8.888.391 


468.649 

120.528,608 

108,384,081 

26,495 128 

6,143.418 


183,624 


13 


Mortgage and real estate loans ^.. 


493,786 


U 


Other investments 


4.312,218 


15 


Depreciable assets 


13.965.304 


16 


Less Accumulated depreciation 


5.153.435 


17 


Oepletable assets 


18.532.491 
7 071.054 


CI 
CI 


3.285757 
1.424.343 


94,180 
15,598 


14.211.779 
5.268,965 


396.969 
161.346 


307.432 
83.246 


195.178 
100.473 


11.665 


18 


Less Accumulated depletion 


(•) 


19 


Land 


19.775.534 
9.14Z.194 


279.064 
24.091 


544.159 
558.744 


686,175 
29,467 


8,697,115 
7,284,865 


1.836.105 
460.391 


1.807.932 
282.591 


4.757.472 
287.677 


1.166.193 


20 


Intangible assets (amortizablel „ 


214.278 


21 


Less Accumulated amortization 


4.780.899 

55.76/635 

1.754.121.431 


4.774 

82.081 

2,186.355 


208.542 
1.338.170 

21.775.331 


5,678 
931.764 

15,056,925 


4,244,424 
25.976.067 

521.611.125 


105.183 
5.477 862 

265.596.690 


66.900 
2 573.170 
68.373.228 


81.591 
17.223150 

835.810.914 


63.717 


22 


Other assets .„....,. 


2.163.496 


23 


total liabilities 


25.547.541 


24 


Accounts payable 


91.933.864 


169.966 


1.522.139 


2.437,143 


51 350.513 


6.949.527 


11.216.427 


16.143.170 


2.126.516 


25 


Mortgages notes, and bonds payable in less than one year 


99.433.261 


404.676 


1.550.183 


1.735.661 


36,881,663 


10.497.599 


9.334.236 


36.492.567 


2.507.008 


26 


Other current liabilities 


632.481.183 


106.220 


1.726.364 


1.605.785 


39,580,416 


14573.639 


5.569.951 


566.699.811 


2.614.241 


27 


Loans from stockholders 


7.464.309 


58,119 


88,586 


121.368 


4,077,469 


314 718 


582.661 


1.863.291 


356.348 


28 


Mortgages, notes, and bonds payable in one year or more 


278.741.702 


621.029 


3,887,273 


2.979.437 


101,365,860 


106.217.476 


13.192.412 


42.470.271 


7.986.299 


29 


Other liabilities 


140.370.603 


123.181 


1,270.234 


1.822,264 


33,112,747 


13.095 416 


2.687.470 


86.452.266 


1.803,120 


30 


Capital stock 


115.560 040 


196.811 


1.319.558 


928.498 


46,073,911 


44.149.437 


4.972.094 


16.005.237 


1,910,220 


31 


Paid in or capital surplus 


135.314.063 


187.918 


3.709.732 


1.605.145 


62,691,824 


26.437 123 


6.848.521 


29.532.895 


4294,087 


32 


Retained earnings, appropriated 


12.938.317 


CI 


112.118 


25,710 


3,513,504 


1.367.419 


437.625 


7.436.408 


44,378 


33 


Retained earnings, unappropriated 


246.255.235 


338.959 


6.840.832 


1,921,962 


146,697,917 


42.332.627 


12.208.392 


33.688.407 


2,218.927 


34 


Less Cost ot treasury stock 


6.371.146 


21.679 


251.688 


126,048 


3,734,699 


338.291 


676.563 


903.409 


313.603 


35 


Total receipts 


978.E30.172 

900.357.962 


2,081,186 

1,948343 


15.4C5.eS5 

14.753063 


18,863,370 

18.044.816 


568,662,196 

544,022 652 


120.458.178 

116.435.786 


144.2llS.832 

140.375424 


87.864.282 

45.413.142 


20.909.050 


36 


Business receipts 


■19.252498 




Interest on Government obligations: 




37 


United States 


2.729.275 
2.548.689 
34.236.345 
7.380.638 
2.306.376 


C) 

C) 

22,100 
28,926 
5,966 


7.785 
2.293 
124.844 
86.549 
48.136 


4.087 

3.454 

115.699 

192.751 

5.194 


257.368 

122.234 

3.946.283 

2.361393 

1.994.687 


53.909 

8.411 

732.964 

1.300.464 

94.714 


10.044 

7.930 

682.051 

794.854 

43.661 


2.390.389 
2.393.458 
28.402.616 
2.270.094 
47.632 


5.352 


38 


State and local 


10.769 


39 


Other interest 


209.655 


40 


Rents 


345.589 


41 


Royalties 


66.384 


42 


Net short term capital gam reduced by net tongterm 






capital loss 


111.049 


(•) 


2.109 


2.854 


41.945 


19.071 


3.916 


37.853 


3.259 


43 


Net long term capital gam reduced by net short term 






















capital loss 


4.251.520 


25.466 


102,425 


97.427 


2.456.722 


279.285 


206.035 


939.845 


144.285 


44 


Net gain, noncapital assets 


3.848.285 


15.617 


90,222 


104.189 


392.347 


207.113 


62.108 


2.864.045 


112642 


45 


Dividends received from domestic corporations 


3,179.924 


1.814 


49,683 


14.943 


1.989.281 


194.301 


33.600 


871.494 


24.808 


46 


Dividends received from foreign corporations 


4.076.007 


CI 


49,223 


18.380 


3.725.037 


51.660 


129.648 


71.491 


30 121 


47 


Other receipts 


13.604.102 

926,702,196 

612,361,505 
6,402,060 
9,742,978 
4,281,572 
13,958,740 
31,977,935 
38,770,669 
541.321 
742,458 
38.506.039 
6.189.206 
11.157.259 


31.984 

2.011.920 

1.504.999 
19.476 
19.149 

5.849 
24.761 
40.256 
58.699 

1.640 

244 

63.667 

4.916 
11.823 


149,333 

12.480,883 

7,858,148 

94,338 

112,041 

18,769 

106,355 

391,452 

344,510 

3.371 

2.669 

737.977 

1.249.041 

21.023 


259.576 

18.530.782 

15.278,478 

248,159 

80,135 

46,114 

143,103 

319,701 

293,791 

8,084 

6983 

383,418 

8,610 

43,844 


7,352.247 

538.071.384 

379.140.747 
2.174.705 
8.226,724 
1,488,361 
5,648,162 
18,104.312 
10.045.747 
346.040 
326.237 
18.888.562 
4.593.504 
7.379.667 


1.080.500 

114.071,952 

67,885,552 

466,970 

221,169 

367.211 

3 116.482 

7.492.684 

6.921.954 

71.929 

317.539 

13.083.381 

205.292 

524.962 


1.856.561 

142.326.430 

107.867.674 

707.536 

536.574 

410.891 

2.614.570 

2.369.411 

1.646.974 

31.507 

17,258 

1,744,282 

105.852 

2.023,756 


2.162.203 

80.854.788 

21.544.765 

2.242.976 

313.746 

1.825.559 

1.604.350 

2530.609 

18.705.284 

67.321 

40.353 

2.081,317 

19,705 

846,834 


703.688 


48 


lotal deductions 


20.233.139 


49 


Cost of sales and operations 


11.194.540 


50 


Compensation ot officers 


446.588 


51 


Repairs 


232.552 


52 


Bad debts . - 


118.718 


53 


Rent paid on business property - -- 


699.674 


54 


Taxes paid 


727.690 


55 


Interest paid 


752.121 


56 


Contributions or gifts 


11.383 


57 


Amortization 


31.142 


58 


Depreciation 


1.522.417 


59 


Depletion 


2.286 


60 


Advertising 


304.893 


61 


Pension, profit sharing, stock bonus, and annuity plans 


9.875.704 


9.560 


91.423 


98,489 


6.080.919 


2.326.499 


356.501 


786,104 


125.945 


62 


Employee benefit programs 


6.957.067 


3.493 


97.260 


47,906 


4.952.063 


1.110.089 


392.712 


273,443 


80.101 


63 


Net loss, noncapital assets 


1.062.485 
134.175.198 

51.927.976 


1.377 
242.011 

69.266 


30.364 
1.322.122 

2,984,802 


10,383 
1,513,584 

332,588 


695.247 
67.980.387 

32.590.812 


76.990 
9.883.249 

6,386.226 


49,241 
21,451,691 

1,879,402 


167,998 
27,804,422 

7,009,476 


30.849 


64 


Other deductions 


3.952.840 


65 


lotal receipts less total deductions 


675.311 


66 


Constructive taxable income from related foreign 


















17.750 




corporations 


1,673,948 


CI 


20,126 


16,362 


1.534.047 


31.288 


26,089 


28,253 


67 


Net income (less deficit) (line 65 plus 66 minus 38) 


51,053,235 


69.159 


3,002.635 


345,496 


34.002.625 


6.409.103 


1,897,561 


4,644,271 


682.292 
1.053.381 


68 


Net income 


56,405,703 


103.862 


3.321.779 


549,098 


36.049.368 


7.154.943 


2,689,002 


5,481,388 


69 


Deticit 


5,352,468 


34.703 


319.144 


203,602 


2.046.743 


745.840 


791,441 


837,117 


371.089 


70 


Income subiect to normal tax. surtax, and alternative tax 


51,914,364 


82.135 


3.226.454 


474,102 


33.481.530 


6.795.843 


2,531,544 


4.422.691 


897.970 


71 


Income tax. total 


24,564,086 


36.859 


1558.498 


215,424 


15.899.497 


3.250.489 


1,172,801 


2.016.492 


413.069 


72 


Normal tax surtax, and alternative fax 


24,224,913 


36.178 


1.539.425 


213,969 


15.649.017 


3,219,585 


1,167,913 


1.986.869 


411.000 

1.310 

759 

40,527 

10 


73 


Tax from recomputing prior year investment credit 


71,944 


(•) 


793 


920 


49,173 


12,803 


3,260 


3.586 


74 


Additional tax for fax preferences 


267,229 


582 


18.280 


535 


201.307 


18,101 


1.628 


26.037 


75 


Investment credit 


1,984 511 


2.608 


21.144 


14,243 


970.461 


748,399 


76.966 


110.013 


76 


Wotti incentive credit 


1.234 

23.102.871 
1.082.455 


16.001 
C) 


C) 

1.828,863 
47.539 


C) 

67,699 
43,315 


888 

12.508.306 
592,355 


134 

5414,624 
56.930 


66 

611.080 
40919 


125 

2,488,754 
212,741 


77 


Distributions to stockholders 

Cash and property except own stock 


167,544 


78 


Corporation's own stock 


65.879 



(•) Estimate is nol shown separately because ot the small number o1 sample returns on which it was based However, the data are included in the appropriate totals 

'Includes "Nature ot business not allocable" which is not shown separately 

NOTE See leil tor "Eiplanation oi Terms" and "Description o1 the Sample and Limitations ot the Data " 



148 

Consolidated Returns 



Corporation Returns/1972 



Table 27.— Balance Sheets and Income Statements, by Size of Total Assets 

{All figures are estimates based on samples -money amounts are in thousands of dollars! 



— ' 


Item 


Total 

consolidated 

fetunis 


Size of total assets 




Zero 
assets 


)1 under 
tlDO.OOO 


itoo.ooo 

under 
}25Q.00a 


S250.000 

under 
»00.000 


S5Q0,000 

under 
il.000,000 


S1.000.000 

under 
S5.000.000 




Numbef ol consolidated returns, total 


(tl 


(2) 


(31 


(4) 


(5) 


(6) 


171 


1 

7 


28.207 
18.977 
129.458 

1. 754.1 2T, 431 

141.159.820 

482.243.459 

11.404,106 

109,594,789 

57.914.105 
60.634.128 
58.872.745 
1.655.631 
123.880.801 
240.257.264 

636.789.742 
238.842,848 
18,532,491 
7,071,054 
19,775,534 
9,142 194 
4,780,899 
55,767,635 

T.754,T21,43t 

91.933.864 
99.433.261 
632.481.183 
7.464.309 
278,741.702 
140,370.603 

115.560.040 

135.314.063 

12.938,317 

246.255.235 

6,371.146 

978.630.172 

900,35;962 

2.729.275 
2.548.689 
34,236.345 
7.380.638 
2.306.376 

111.049 
4,251.520 
3.848.285 
3,179.924 
4.076.007 
13,604.102 

92S.702.I98 

612,361,505 
6,402.060 
9.742,978 
4,281.572 
13,958,740 
31,977,935 
38.770.669 
541.321 

742.458 
38.506.039 
6.189.206 
11.157.259 
9.875,704 
6,957,067 
1,062,485 
134,175.198 

51,927.976 
1.673.948 

51.053.235 

56.405,703 
5,352,468 

51,914,364 

24,564,086 

24.224.913 

71.944 

267.229 

1.984.511 

1.234 

23.102.871 
1,082.455 


503 

310 

2.654 

3.327.849 

3,043 746 

5,680 
11,654 
82,736 
12,022 
30,829 

C) 
28,277 
27,691 
17,931 

C) 
62,565 

3,231.194 

2.131.305 
26.337 
13.542 
18.986 
64.643 
71.502 
138.522 
2.627 

1.524 

92.137 

4.598 

93.253 

12.653 

6.951 

1.909 

550.705 

96,655 

CI 

89,425 

135,196 

45,771 

121,368 

53,340 

52.576 

390 

374 

3.718 

21,971 
C) 


1.867 

738 

2.657 

a6.9B4 

15,204 
20,957 
1- 

8.282 

CI 

3.818 
1.254 

C) 

6.666 

34.847 
18.087 

C) 

2.619 

936 

8.311 

86.964 

48.846 
27.584 
10.186 
58.196 
11.482 
1.839 

76.166 
35.030 

C) 

-166.354 
17.582 

432.640 

359.801 

C) 

1.516 
C) 
C) 

C) 
C) 
C) 

14,581 

441.316 

213.509 

47.752 

1.258 

3.753 

22.504 

8,604 

3,250 

C) 

201 
7,128 
C) 

4,496 
C) 

2,507 
CI 
123,702 

-8,676 

-8,676 
12.046 
20.722 
4.133 

1.084 
1.084 

C) 

C) 

C) 
C) 


2.296 
1.507 
3.196 

407.I7S 

46.141 
80.256 
2.028 
52.311 

CI 

19.828 
CI 
CI 

56.649 

155.917 
66.518 

25.875 
6.336 
1.840 

29,634 

407,975 

55.613 
55.202 
28.740 
25.872 
84.175 
31.241 

74.526 

66.343 

C) 

-7,529 

11,947 

907,878 

862,105 

C) 

CI 

4,374 
9,618 

CI 

4,301 

3,262 
CI 

20,403 

896.252 

541.110 
49.701 
6.339 
10.343 
30.828 
25.823 
10.726 
167 

448 
13,738 
C) 

6,632 

1,733 

1,946 

C) 

192,852 

11,626 

11,617 
42,519 
30,902 
18,929 

5,334 
5.334 
CI 

357 

C) 


2.804 
1.805 
4.156 

1.008.422 

128.985 

197.113 

5.866 

160.161 

C) 

CI 
45,703 
14,907 
9,609 
95.792 

444.839 

211.157 

C) 

C) 

50.404 

13.849 

6.399 

66,145 

1,008.422 

176.796 
166.722 
86.163 
30.227 
204.533 
21.676 

158.664 
149.603 
CI 
22.532 
10.914 

2.051.868 

1,952.783 

254 
CI 

9.469 
15.014 
C) 

8.0/1 

6,641 

691 

CI 

58,550 

2.038.949 

1.249.613 
117.111 
11.424 
7.681 
63.426 
53.013 
24.860 
669 

795 
37,725 
CI 
21.944 
9.436 
5.605 
6.398 
428.418 

12.919 

12.822 
66.109 
53.287 
47.082 

15.806 
15,706 
C) 

1,569 
5,706 


3.355 
2.122 
5.985 

2.431.736 

194.862 

564.408 

15.515 

403.446 

11.426 
CI 
97.456 
19.196 
16.642 
166.651 

1.369.180 

654.618 

12.870 

CI 

130.157 

27.386 

7.217 

100.734 

2.430.73C 

487.679 
421.295 
189.726 

89.862 
563.159 

62,378 

395,024 

251,066 

12.203 

31.023 

72.679 

4.GS4.853 

4,453.048 

684 

C) 

13.955 

62.309 

4.103 

CI 
18.187 
21.034 
1.489 

79.697 

4.664,057 

3.160.402 
162.084 
31.108 
21.808 
92.781 
113.063 
69.256 
1.145 

1.854 
114.556 
CI 
45.112 
17.602 
11.956 
10.025 
809.591 

-9.204 

-9.249 
122.294 
131.543 
85.332 

32.194 

32.131 

63 

4,040 

11.590 

C) 


9.034 
6.234 
23 836 


3 


Number ol subsidiaries 


4 


Total assets 


21.46I.4B4 

1.454.448 

5.139.598 

138.809 

3.661.501 

116.106 

87.941 

1.097.566 

134 523 


5 


Cash 


6 

7 
8 

9 
10 
11 

17 


Notes and accounts receivable 

Less Allowance for bad debts 
Inventories 
Investments in Government obligations^ 

United Stales 

Stale and local 

Other current assets 

Loans to stockholders 


13 
14 

15 
16 
17 
18 
19 
20 
21 
22 

?1 


Mortgage and real estate loans 
Other inveslmenis 

Depreciable assets 

Less Accumulated depreciation 
Deplelable assets 

Less Accumulated depletion 

Land 

Intangible assets (amortizablel 

Less Accumulated amortization 

Other assets 

rolal liabilities 


286.978 
1.972.308 

9.957.135 
4.590.300 
120.519 
56.176 
1.120.992 
207.547 
77.536 
974.143 

21 468 484 


24 
25 
76 


Accounts payable 

Mortgages, notes, and bonds payable in less than one year.. 
Other current liabilities 


3.356.416 
3.329.660 
1 950 740 


27 
28 
29 

30 
31 
32 
33 
34 

IS 


Loans from stockholders 

Mortgages, notes, and bonds payable in one year or more 
Other liabilities 

Capital stock 

Paid in or capital surplus 
Retained earnings, appropriated 
Retained earnings, unappropriated 
Less Cost of treasury stock 


342.183 

5.094.760 

958.092 

2.467.753 

2.224.169 

76.713 

2.063.469 

395.471 


36 
17 


Business receipts 

interest on Government obligations 


33.355.954 


38 
39 
40 
41 

42 
43 
44 

45 
46 


Slate and local . , 

Other interest 

Rents 

Royalties 

Net short term capital gam reduced by net long term capital loss 
Net long term capital gam reduced by net short term capital loss 
Net gam. noncapital assets . , 

Dividends received from domestic corporations 

Dividends received from foreign corporations 


5.328 
193.130 
340.007 
33.978 

5.702 
183.803 
170.485 
19.662 
10 972 


47 
48 


Other receipts 


550.095 

34.301.045 

24.366.987 
812.486 
177,757 
162.156 
554.902 
844.497 
610 129 


49 
50 
51 
52 
53 
54 
55 


Cost ol sales and operations 

Compensation of officers . 

Repairs 

Bad debts 

Rent paid on business property 

Taies paid 

Interest paid 


56 
57 
58 
59 
60 
61 
67 


Conlribulions or gifts 

Amortization 

Depreciation 

Depletion 

Advertising 

Pension, prolit sharing, stock bonus, and annuity plans 


12.886 

14.085 
796.690 

16.246 
309.513 
146.299 
102 747 


63 
64 

G5 
66 
67 
68 
69 


Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Constructive taxable income from related foreign corporations 

Net income (less deficiti {65 plus 66 minus 38) 

Net income 

Deficit ., . 


41.320 
5,332,345 

576.051 
CI 

572.077 
1.181.532 

609 455 


70 




973 655 


71 

77 


Income fax. total 


429.420 


73 

74 


Tax trom recomputing prior year investment creilit 


1.509 


75 




28 694 


76 






77 
78 


Distributions to stockholders 

Cash and properly except own slock 

Corporation's own stock , 


79,368 
31,395 



footnote at end of table See teirt for "EKplanation of Terms" and "Description of the Sample and limitations of the Data " 



Corporation Returns/1972 



149 



Consolidated Returns 



Table 27.— Balance Sheets and Income Statements, by Size of Total Assets— Continued 

[All tiKures are flstimates based on ufflples— money amounts are in thousands of dollarsl 



Size of total assets - Continued 



(S.000.000 
under 

Sio,ooa.ooo 



S10.000.DOO 

under 
i2S.00a.000 



{25.000 000 

under 
iSO.000.000 



SSO.000.000 

under 
i1 00.000.000 



S100.000.000 

under 
S2SO.000.000 



S2so.oao.iioo 

or more 



(81 



(91 



54 



Number ol consolidated returns, total .. 

With net income 

Number of subsidiaries 



Cash 

Notes and accounts receivable 

Less Allowance for bad debts 

Inventories 

Investments in Government obligations: 

United Stales 

State and local 
Other current assets 
Loans to stockholders 

Mortgage and real estate loans 

Other investments 



Depreciable assets 

Less Accumulated depreciation 
Oepietable assets 

Less Accumulated depletion 

Land 

Intangible assets (amorti^ablel 

Less Accumulated amortization 
Other assets 



Accounts payable 

Moilgages. notes, and bonds payable in less than one year 

Other current liabilities 

Loans from slochholders 

Mortgages, notes, and bonds payable in one year or more 
Other liabilities 

Capital stock 

Paid in or capital surplus 

Retained earnings, appropriated 

Retained earnings, unappropriated 

Less Cost of treasury stock 

Total receipts , 



Business receipts 

Interest on Government obligations: 

United States 

State and local 
Other interest 
Rents 
Royalties 

Net short term capital gain reduced by net long term capital loss 
Net longterm capital gain reduced by net short term capital loss 

Net gain, noncapital assets 

Dividends received from domestic corporations 

Dividends received from foreign corporations 

Other receipts „ 

iotal deductions 

Cost of sales and operations 
Compensation ol officers 
Repairs 

Bad debts 

Rent paid on business property 

Tales paid 

Interest paid 

Contributions or gilts 



Amortiialion 

Depreciation 

Depletion 

Advertising 

Pension prolit sharing, stock bonus, and annuity plans 

Employee benefit programs 

Net loss, noncapital assets 

Other deductions 

Total receipts less total deductions 

Constructive taxable income from related foreign corporations 

Net income Hess deficit) (65 plus 66 minus 38) 

Net income 

Deficit 

Income subiect to normal tax. surtax, and alternative tax 

Income tax. total 

Normal tax, surtax, and alternative tax 

Tax from recomputing prior year investment credit 

Additional tax for lax preferences 

Investment credit „ 

Work incentive credit , 

Qislributions to stockholders 

Cash and property except own stock 

Corporation's own stock 



2.521 
1.767 
10.338 

17.921.186 

1.163.592 

4.120.284 

106.214 

2.802.641 

204.128 
127.925 
924.130 
65.376 
270.637 
2.050.291 

7.645.841 
3.227.318 
182.426 
49.412 
797.023 
112.011 
32.402 
870.227 

17.921.186 

2,444.953 
2.559.711 
1,807 258 

181214 
4 164,019 

897,398 

1,521,875 

2,014,467 

30,680 

2,505,720 

206,109 

26,193.369 



10,389 

5,670 

157.944 

298.201 

33.546 

4.083 
118.481 
171.517 
27,130 

3,787 
400457 

25.832.941 

18.782.065 
382.268 
142482 
107,578 
394,309 
677,374 
454.604 
10.558 

15,220 
582,492 

20,023 
229,233 
114,443 

84,878 

33,351 
3602063 

560.428 
2.226 
556.984 
941,583 
384,599 
822,109 

377,430 

375,171 

1417 

842 



92.795 
19.277 



2,248 
1,621 
12,165 

35.539.899 

2,009,957 

8,050,199 

201,828 

5,229,349 

728,624 

414,317 

2,032,764 

117,697 

1,188.158 

3,953,868 

14,073,932 

5,657,208 

414,901 

111.567 

1.449.250 

269.513 

67.495 

1.645.468 

35.539.899 

3.949.089 
4.634.278 
5.352,034 
258534 
7.930.156 
1,822.346 

2.797.277 
3.836.495 

127.959 
5,188.800 

357,069 

42.654.115 

40536.281 

35.599 
20.443 
391.665 
382.056 
66.684 

5.865 
213.227 
327.359 
35.983 
14,810 
624,143 

41.439.3S7 

30,251,360 
539,295 
233,261 
201,487 
616,182 
1,034,528 
897,656 
21,590 

12,627 
1,032 185 
55,912 
422,133 
200,615 
145,778 
48,543 
5,726,205 

1,214,758 
9.279 
1.203,594 
1,761,935 
558,341 
1.555.193 

721,549 

717,448 

2,010 

2091 

45,786 

47 



306,179 
49.573 



1.153 

858 

10213 

40.696.704 

2,293.558 

9,418,804 

272.240 

5.372.970 

979.462 

678.437 

2,086,581 

119,559 

2.451.014 

5.030.958 

14.320.797 

5,695.425 

471.029 

146.736 

1.384.194 

270909 

55.736 

1,988.569 

40.696.T04 

3.751.089 
4.330.714 
8.444.079 
297.099 
8.767.668 
2.208.832 

2.669.986 

4.985.479 

93.936 

5.429.032 

281,210 

43.168.321 

40.848,489 

54,306 
32,361 
552.266 
399.077 
84.041 

6.806 
162,324 
290,526 
53,434 
22,072 
662,619 

41.921.558 

30.184,570 

421,611 

264,215 

159,368 

596,548 

1.093,424 

1,020,639 

20,146 

20,399 

1,085,031 

66,799 

489,258 

208,667 

152,750 

51,157 

6,093,976 

1.239,763 
14,179 
1,221,581 
1,704,972 
483,391 
1,522,592 

715,248 

711,021 

1,576 

2,651 

46,608 

18 



244,957 
48,391 



781 

615 

10,059 

55.157.628 

2,747,879 

12,423.864 

477.460 

6.133,811 

1,485,346 
1,241,406 
2,808,246 
111,686 
5,993,486 
7,149,439 

18,868,810 

7,746,030 

474,069 

221,449 

1,282.613 

290.014 

72.499 

2.664,397 

55.157.621 

4.273.390 
5181.634 

14.636,144 
298.785 

10051.127 
3.457.518 

3.234.020 
5,968,983 

249,044 
8212,738 

405,755 

49.303.302 

46,436,914 

80,925 
51,673 
1.002.863 
241.555 
74,961 

17,032 
198,635 
367,382 
74,964 
55,411 
700,987 

47.613,924 

33,632,600 

441,287 

322,359 

204,063 

712,095 

1,488,213 

1,343,645 

21,920 

15,150 
1,266,770 
95,389 
576,386 
299,366 
226,704 
31,600 
6,936,377 

1,689,378 
41,985 
1,679690 
2,097,934 
418,244 
1,866,717 

878,533 

871,085 

2,490 

4,958 

60,380 

28 



410.611 
96 889 



716 

583 

11,470 

t11.468.441 

5,781,412 

25,278,753 

972,260 

10,974,045 

2.968,831 
2.934.237 
4,886,631 
253,437 
12,531,794 
15,391,783 

38,244,043 

14,937,410 

1,384,644 

455,930 

2,158,567 

677,102 

217,757 

4586,519 

111.468.441 

7.414.238 
8.092,453 

33,660,754 
570,500 

20,132,265 
6.149.312 

7.002.427 
10.402.735 

422.903 
18.336.858 

716.004 

83.961.003 

77,893,072 

188,260 
119,820 
2,213,004 
686,193 
147,098 

5,728 
572,774 
545,932 
147,800 
205,582 
1235740 

80.172.731 

54,581,707 

662,859 

720 444 

369,181 

1,158,117 

2,394,616 

2,775,801 

48.895 

33,730 

2,534,459 

179,765 

1.179,107 

594.687 

441,355 

68491 

12,429,517 

3,788,272 
118,064 

3,786,516 

4,348,220 
561,704 

4,000,578 

1,853,995 

1,839,147 

6,244 

8,604 

122,973 

35 

1,183,187 
126,067 



929 

817 
32,729 

1.467.335.032 

125,323 782 

416,949223 

9,211,312 

74,796,272 

51,416,703 
55,148,844 
44.870,022 
816.023 
101.128.164 
204.382.859 

531.674.401 
196.038.777 
15,469.590 
6.022.241 
11.374.225 
7,264.908 
4.241.082 
42.833488 

1.467.935.092 

65,975,755 
70,634,008 
566,315,359 
5,311,837 
221,738,358 
124,759,971 

95.162,322 
105,379,693 

11.915,249 

204,638,946 

3,896,406 

687.097.878 

625.653605 

• 2.343.326 

2.301.589 

29.613,423 

4,933,732 

1,825.888 

63.716 
2.741.226 
1,867,771 
2,800,327 
3,759,010 
9,194,265 

E44.34I.S72 

413,266,277 
2,739,269 
7 818,789 
3 015,168 
9,652,405 
24,173,278 
31,421,581 
400,702 

626,425 
30,943,128 
5,747.928 
7.780.192 
8.268.875 
5.773.890 
764,518 
91,949,447 

42,756,006 
1,482,437 

41,936.854 

43,991.363 
2.054.509 

40,896,676 

19,480,153 

19,176,945 

56,145 

247,063 

1,646.233 

1.054 

20,745,143 
686,509 



CI Estimate is not shown separately because ol the small number of sample returns on which it was based However, the data are included in the appropriate totals 
NOTE See text for "Explanation ot Terms" and "Description of the Sample and Limitations of the Data " 



150 



Corporation Returns/1972 



Members of Controlled Groups Other Than Form 1120-DISC 

Table 28— Number of Returns, Total Assets, Total Receipts, Net Income, Income Tax, and Selected Dividend Items, by Type of Return, by Major 

Industry 



(All figures are estimates baseil on samples^inoney amounts are in thousands of dollarsi 





All 
industries 


Major industry 




Agri 
cufture. 
forestry. 

and 


Mining 


Contract 

construe 

tion 


Manufacturing 


Type of return, item 


Total 


Metal 


Coal 


Crude 
petroleum 


Non 
metallic 
minerals 


Total 
manufac 


Food and 
kindred 






fishery 


mining 


mining 


mining 


and natural 
gas 


(except 
fuels! 
mining 




luring 


products 




(1) 


(21 


(3) 


(4) 


(5) 


(8) 


17) 


(8) 


(9) 


(10> 


Returns of Members of Controlieil Groups 






















Number of retains 


318.960 


3.678 


2,747 


174 


455 


1,379 


737 


19,955 


42,076 


3,566 


Number of consolidated returns 


28,20; 
129,458 


332 

754 


459 
1,989 


39 
230 


48 

346 


278 
1,111 


92 
302 


1,678 
4,796 


7.128 
37,399 


632 


Number of subsidiaiy corporations 


3,844 


Numbei of Foim 1120S returns 


2,012 
2,342,595,897 


(•) 
4.401,436 


(•) 
25,552.031 


7.106,244 


(•) 
3,699,989 


11,418,136 


3,327,662 


CI 
28,510,665 


C) 
638,461,236 





Total assets 


48,360,773 


Total receipts 


1,505,160,337 


5.642.126 


18,477.957 


3.136.949 


3.000,967 


9,701,909 


2,638,132 


45,866,742 


746,660,500 


92,532,452 


Net income (less deficit) 


74,140,018 


186.961 


3.214.364 


43,481 


71.153 


3,004,946 


94,784 


913,391 


43,990,785 


3,354,896 


Income tan 


35,363,208 


91,257 


1.660,706 


54.721 


45.907 


1,503.463 


56,615 


536,469 


20,744,276 


1,659,823 


Distributions to stockholders except in own stock 


28,299,264 


33,383 


1,908,235 


146.197 


40.951 


1,662,522 


58,565 


109.812 


14.864,823 


1,058,295 


Returns ot Members of Controlled Groups Qtfier Than Form 1120$ 






















Returns ot Members ot ContioKed Gioups Allocating One Surtax 






















Exemption Under Section 1561 






















Number of returns 


166,757 


2,306 


1,985 


157 


287 


1,209 


330 


12.063 


21,853 


1.896 


Number of consolidated returns 


28,136 


332 


456 


38 


48 


278 


91 


1.669 


7,108 


632 


Number of subsidiaiy corporations 


128,891 


754 


1.987 


229 


346 


1,111 


301 


4.756 


37,328 


3.844 


Total assets 


2,084.671.086 
1.182.876.169 


3.239.142 
3.537.542 


23.820.329 
16.861.387 


7.045.992 
3.103.749 


3.361.632 
2.600.934 


IO920.129 
9.367.527 


2.492.576 
1.789.177 


20.743.444 
30.472.368 


565,604.137 
632.645,753 


39.427.904 


Total receipts 


68.640,853 


fntragroup domestic dividends received qualifying for 100 percent 




deduction 






















Number of returns 


853 
551,598 


— 


(•) 
(•) 


- 


(•) 
(•) 


C) 
C) 


— 


C) 
C) 


147 
117,212 


15 


Amount 


5.143 


Net income (less deficit) 


60,134,217 
28,835,930 
26,041,887 


100,289 
53.517 
31,535 


3,113,830 
1,607,097 
1,877,062 


42,336 
54,249 
146,197 


49,185 
33,996 
32,6(5 


2,984,396 
1,488,808 
1,652,238 


37,913 
30,044 
45,952 


517.933 
332,877 
98,796 


37,613,170 
17,672,742 
13,681,140 


2.384.124 


Income tax 


1.195.206 


Distributions to stockholders except in own stock . 


845.727 


Returns ot Members of Controlled Groups Electing to Use Multiple Surtax 






















Exemptions Undei Sections 1562 and 1564 






















Number of returns 


150 190 


1.319 


710 


(•) 


116 


170 


406 


7,636 


20,019 


1.670 


Total assets 


257,783,536 


1,158,044 


1,730,905 


(*) 


337,560 


498,007 


835,086 


7,747,141 


72,852,673 


8.932.869 


Total receipts 


322,081,044 


2,057,916 


1,615,184 


(•) 


398,647 


334,382 


848,955 


15,357,837 


114,011,331 


23.891599 


Inlragroup domestic dividends Qualifying for transitional deduction 






















under section 1564(b) 






















Numbei of returns 


1,244 


(•) 


(•) 


_ 


(•) 


_ 


(•) 


32 


336 


34 


Amount received 


116,186 


(•) 


(•) 


— 


CI 


— 


(•) 


1,283 


34,449 


2.116 


Amount deducted 


104.809 


(•) 


(•) 




C) 


_ 


C) 


1,172 


31,620 


1.944 


Net income (less deficit) 


14,003,117 


87,426 


100,666 


CI 


22,100 


20,550 


56,871 


395,664 


6,377,655 


970.772 


fncome tax 


6,526,997 


37,740 


53,609 


(•) 


11,911 


14,655 


26,571 


203,592 


3.071,534 


464,617 


Distributions to stockholders except in own stock 


2,256,992 


1,848 


31,173 




C) 


C) 


12,613 


11,016 


1,183,683 


212,568 


Returns of Members of Contiolled Groups by Type of Relationship 






















Membcis ot parent subsidiary groups 






















Number of returns 


114,696 
26,316 


709 
297 


1,030 
433 


70 
38 


87 
37 


598 
274 


274 
82 


4,359 
1,494 


19,604 
6,692 


1,806 


Number ot consolidated returns 


599 


Total assets 


2,181,749,560 
1,301,325,657 


2,586,868 
2,730,909 


23,705,725 
17,019,736 


6,477,480 
2,858,313 


3,455,956 
2,671,648 


11,031,693 
9.431.385 


2,740,596 
2,058,390 


17,682,028 
25,365,035 


614,210,084 
700,326,804 


45,530253 


Total receipts 


83,487,371 


Members of brother-sister groups- 






















Number of returns 


170,651 


2,449 


1,411 


(•) 


269 


702 


388 


13,050 


18,381 


1,398 


Total assets 


76,788,898 


1,262,854 


803,672 


(•) 


177,665 


273,256 


352,700 


7,915,021 


12,551,173 


1,504,085 


Total receipts 


133,578,265 


2,338,752 


814.504 


(•) 


261,033 


172,412 


381.008 


15,535,984 


28.691.178 


5,914,617 


Members of combined parent-subsidiary and brother sislei gioups 






















Number of returns 


16,261 


241 


101 


(•) 


C) 


C) 


41 


880 


2.301 


227 


Total assets 


45,108,575 


460,944 


722.158 


(•) 


C) 


C) 


211.095 


2,320,985 


10,384,867 


1,155,273 


Total receipts 


51,263,595 


445,583 


445.089 


(•) 


C) 


C) 


157,274 


3,879,682 


14,977891 


2,525,588 


Numbei of returns with relationship not determinable 


15,337 


225 


153 


(•) 


C) 


C) 


(•) 


1,408 


1,583 


134 



Footnote at end of table. See text (or "Explanation of Terms" and "Description of the Sample and Limitations of the Data "' 



Corporation Returns/1972 151 

Members of Controlled Groups Other Than Form 1120-DISC 

Table 28.— Number of Returns, Total Assets, Total Receipts, Net Income, Income Tax, and Selected Dividend Items, by Type of Return, by Major 

Industry— Continued 

{All figures are estimates based on samples — money amounts are m tliousands ol dollarsi 





Major industry— Continued 




Manufacturing —Continued 


Type ol return, item 






Apparel 


Lumber 










Petroleum 


Rubber and 




Tobacco 


Teitile 


and other 


and wood 


Furniture 


Paper and 


Printing 


Chemicals 


refining 


miscel 




manufac 


mill 


fabricated 


products. 


and 


allied 


and 


and allied 


and 


laneous 




tures 


products 


teitile 
products 


except 
furniture 


fixtures 


products 


publishing 


products 


related 
industries 


plastics 
products 




(If) 


(12) 


(13) 


(t4) 


(15) 


IIG) 


117) 


(11) 


119) 


(20) 


Returns ot Members of Controlled Groups 






















Number of returns 


53 


1.839 


4.074 


1.881 


1.289 


971 


4.755 


2,397 


266 


1.703 


Number of consolidated returns 


CI 


359 


312 


182 


201 


208 


677 


430 


68 


255 


Number of subsidiary corporations 


CI 


1,351 


1.517 


673 


540 


1,106 


2871 


2,651 


2 101 


767 


Number of form 1I20S returns 


- 


CI 




- 


CI 


- 


- 


C) 


- 


- 


Total assets 


8,800,328 


13,982,041 


11.346,428 


11,430.654 


3.089.447 


21,516,313 


18.394804 


57,875,918 


104 597,807 


11.998.790 


Total receipts 


9,319,540 


20,674,117 


17,672,652 


12,891,571 


5.306.885 


23,407,192 


21.968,933 


64,307066 


101260,873 


15.634.683 


Net income (less deficit) 


i,oo?,oi; 


712,002 


234,715 


894,016 


303.186 


1,237,497 


1,792,745 


5,792,042 


5,894,695 


910.145 


Income tax 


460,417 


391.278 


314.538 


354.494 


154.965 


551,326 


842,850 


2,690,167 


2,278,785 


440.161 


Distributions to stockholders encepl in own stock 


326,521 


165.062 


106.703 


196.218 


42.378 


467,294 


404,422 


2,040.113 


3.224.194 


207.124 


Returns of Members of Controlled Groups Other Titan Form 1f20S 






















Returns ot Members ot Controlled Groups Allocating One Surtax Exemption 






















Under Section 1J6I 






















Number of returns 


24 


876 


1.722 


1.014 


529 


382 


2,698 


1,105 


130 


725 


Number of consolidated returns 


C) 


359 


311 


181 


201 


201 


676 


430 


68 


255 


Number ot subsidiary corporations 


CI 


1.351 


1.504 


667 


540 


1,099 


2.869 


2,651 


2101 


767 


Total assets 


8,634,169 


9.721,094 


6.681.498 


9.860.823 


1,788.798 


19,067,667 


14.723.873 


52337,167 


104,219,657 


7.633.918 


Total receipts 


8,747,820 


14,438.515 


8.511.415 


10.262.315 


2,839,403 


20,416,412 


16764.678 


57,276,137 


100,572,825 


9.596,116 


Intragroup domestic dividends received qualilying tor 100 percent 






















deduction 






















Number of returns 


CI 


4 


4 


CI 


C) 


3 


C) 


14 


— 


C) 


Amount 


CI 


3.331 


1.166 


C) 


C) 


8,953 


C) 


24,639 


_ 


C) 


Net income (less deficit) 


988.193 


433.311 


-155.621 


668.586 


126,060 


1 148,550 


1,288,776 


5,289,510 


5,850,972 


522.885 


Income tax 


451.992 


252.316 


125.334 


258.201 


71,746 


500,924 


603,834 


2,460,811 


2,258,168 


252.192 


Distributions to stockholders except in own stock 


322,692 


125,877 


72,932 


183.483 


21,297 


434,471 


327,411 


1,920 514 


3,222,485 


128,445 


Returns of Members of Controlled Groups Electing to Use Multiple Surtax 






















Exemplions Under Sections 1562 and 1564 






















Number of returns 


C) 


911 


2,351 


866 


709 


589 


2,057 


1,241 


136 


978 


Total assets 


CI 


4,260,011 


4,664,930 


1.569.831 


1,300,446 


2,448,646 


3,670,931 


5.538.680 


378,150 


' 4,364,872 


Total receipts 


C) 


6,234,175 


9,161,237 


2.629,256 


2,466,183 


2,990 780 


5,204,255 


7.030.837 


688,048 


6,038567 


Intragroup domestic dividends qualifying for transitional deduction under 






















section I5e4lbl 






















Number ot returns 


CI 


C) 


C) 


C) 


C) 


4 


35 


47 


C) 


CI 


Amount received 


C) 


C) 


CI 


CI 


C) 


111 


1,891 


1.314 


CI 


(•) 


Amount deducted 


C) 


C) 


C) 


CI 


(•) 


101 


1,741 


1.208 


C) 


C) 


Net income (less deficit) 


C) 


278,932 


390,336 


225,430 


177,239 


88,947 


503,969 


502.532 


43,723 


387,260 


Income tax 


(•) 


138,962 


189,204 


96.293 


83,219 


50,402 


239,216 


229.356 


20,617 


187,969 


Distributions to stockholders except in own stock 


(•) 


39,185 


33,771 


12.735 


21,081 


32,823 


77.011 


119.599 


C) 


78,679 


Returns ol Members of Controlled Groups by Type ol Relationship 






















Members ot parent subsidiary groups 






















Number ot returns 


38 


897 


1,653 


784 


492 


578 


1.852 


1.349 


152 


748 


Number of consolidated returns 


CI 


338 


301 


169 


192 


196 


617 


414 


64 


231 


Total assets 


8,151,223 


12,782,331 


9,700,145 


10,337845 


2,651,013 


21,005,331 


15.596.328 


56.234,779 


104,347,020 


11,395,704 


Total receipts 


8,108.463 


18.355.759 


13.437,113 


10,755,480 


4,142,680 


22.478.588 


18,166.230 


61.945.115 


100,921,607 


14,506,669 


Members of brother sister groups-. 




Number of returns 


CI 
C) 


795 
850.G85 


2073 
1.199.075 


891 

545,726 


602 
306,209 


312 

354,052 


2.249 
869.807 


813 

598.637 


96 
88,661 


787 


Total assets 


390,006 


Total receipts 


C) 


1,720303 


3,276,540 


1,227,983 


807,614 


664,512 


1.716,852 


1.343,877 


148,736 


826,038 


Members of combined parent subsidiary and brother sister groups 






















Number ot returns 


(•) 


80 


195 


72 


(•) 


53 


416 


108 


C) 


102 


Total assets 


(•) 


316,870 


330,139 


449.743 


(•) 


129,659 


1.861,250 


985 058 


C) 


179,190 


Total receipts 


C) 


533596 


750,226 


655.392 


C) 


194,631 


1951953 


950,821 


C) 


252,162 


Number of returns with relationship not determinable 


CI 


(•) 


151 


133 


CI 


C) 


237 


CI 


- 


CI 



foolnole al end of table See text loi ■'Eiplanatmn of Teims" and "Descnption of the Sample and Limitations of ttie Data " 



152 



Corporation Returns/1972 



Members of Controlled Groups Other Than Form 1120DISC 
Table 28.— Number of Returns. Total Assets, Total Receipts, 



Net Income, Income Tax, and Selected Dividend Items, by Type of Return, by Major 
Industry— Continued 



IA1I figures ar« estimates tiased on samples— money amounts are in titousands o1 ilollars! 













Naior industn 


— Continued 




















Manufacturini 


-Continued 


















Fabricated 










Scientitic 


Miscella 


Type of return, item 


Leather 


Stone. 


Primary 

metal 

industries 


metal 
products. 


Machinery. 

except 
electrical 


Electrical 


Motor 


Transpor 
tation 


instru 
ments. 


neous 
manufac 

tured 

products. 

and 




and 


clay. 


except 


equipment 


vehicles 


equipment. 


photo 




leather 


and glass 


machinery 


and 


and 


except 


graphic 




products 


products 


and trans 


supplies 


equipment 


motor 


equipment. 












portation 








vehicles 


watches 


turing not 
allocable 










equipment 










and clocks 




(21) 


(221 


(231 


(24) 


125) 


(26) 


(27) 


(28) 


(29) 


(30) 


Returns of Members of Controlled Groups 






















Nufflbet ot returns 


689 


1.971 


1.078 


4.467 


4.358 


2.442 


708 


763 


97! 


1.824 


f^umber ol consolidated returns 


151 


315 


288 


650 


824 


709 


149 


230 


155 


316 


Number of subsidiary corporations 


502 


1.250 


2.180 


2.473 


3.309 


4.470 


1.366 


2.105 


684 


1,411 


Numb:r of Form U20S returns 


- 


- 


- 


- 


- 


- 


- 


- 


C) 


- 


Total assets 


3.493.190 


14.864.606 


55.027.783 


21.944.131 


62.108.130 


55.011.118 


61.186.296 


33.157.122 


12.085.170 


8.190.387 


Total receipts 


5.930.161 


16.469.972 


46.280.239 


30.154.777 


58.218.099 


61.055.253 


85.812.511 


34.958.043 


12.895.713 


9.909.768 


Net income (less deficit! 


197.353 


1.070.608 


1.563.264 


1.524.255 


4.979.335 


3.221.100 


6,291,244 


990.748 


1.494.807 


525.115 


Income tan 


96.190 


485.843 


694.324 


756.841 


2.448 397 


1.586.606 


3.003.069 


514.461 


735.427 


284.314 


Distributions to sfocliholders except in own stock 


80.759 


330.876 


739.394 


355.573 


1.472.816 


1,004.932 


1.801.324 


344.367 


405.554 


90.904 


Returns of Members of Controlled Groups OtIier Than Form 1120S 






















Returns ot Members of Controlled Groups Allocating One Surtax Exemption 






















Under Section 1561 






















Number of returns 


376 


929 


586 


2.156 


2.609 


1.736 


401 


504 


486 


961 


Number of consolidated returns 


151 


315 


288 


649 


822 


708 


142 


228 


154 


316 


Number ol subsidiary corporations 


502 


1,250 


2.180 


2.469 


3.301 


4.465 


1.353 


2.095 


681 


1.411 


Total assets 


1,104.878 


12.587.300 


50.614.188 


16.193.810 


53.897.874 


48.247.243 


59.624.836 


32.113.356 


10.305.281 


6.818.803 


Total receipts 


1.969.447 


13.546.222 


40.466.709 


21.148.666 


49.717.008 


52.898.572 


83,340.706 


32.816.291 


10.938.027 


7.737.616 


Inlragroup domestic dividends received ijualilying for 100 percent 






















deduction 






















Number of relurns 


(•) 


CI 


4 


24 


14 


5 


C) 


_ 


CI 


CI 


Amount 


(•) 


CI 


1.625 


7.197 


6.813 


14,699 


C) 


— 


C) 


C) 


Net income (less deticit) 


51.824 


849.414 


1.352.600 


974.259 


4.442.516 


2.675.430 


6.096.522 


873,007 


1.365.511 


386.741 


Income tax 


29.887 


381.209 


590.405 


491.120 


2.179.588 


1.316,503 


2,908.894 


453.044 


675.321 


216.247 


Distributions to stockholders except in own stock 


8.314 


287.180 


668.427 


282.496 


1.354.719 


914.209 


1,764.863 


335.007 


384.317 


76.274 


Returns ol Members of Controlled Groups Electing to Use Multiple Surtax 






















Exemptions Under Sections IS62 and 1564 






















Number of relurns 


313 


1.041 


492 


2.310 


1.748 


706 


307 


258 


434 


863 


Total assets 


2.388.312 


2.277.306 


4.413,595 


5.750.321 


8.210.256 


6.763.875 


1.561.460 


1.043.766 


1.776.673 


1.371.584 


Total receipts 


3.960.714 


2,923.750 


5.813.530 


9.006.111 


8.501.091 


8.156.681 


2.471.805 


2.141.752 


1.957.088 


2.172.152 


Inlragroup domestic dividends qualifying for transitional deduction under 






















section 156aib) 






















Number of relurns 


5 


C) 


C) 


27 


22 


5 


(•) 


CI 


3 


C) 


Amount received 


15.923 


CI 


(•) 


1.613 


3.668 


364 


(•) 


(•) 


366 


C) 


Amount deducted 


14.716 


CI 


(•) 


1.459 


3.303 


335 


(•) 


C) 


339 


C) 


Net income (less deficit] 


145.529 


221.194 


210.664 


549.996 


536.819 


545.670 


194.722 


117.741 


128.982 


138,374 


Income tax 


66.303 


104.634 


103.919 


265.721 


268.809 


270.103 


94.175 


61.417 


60.106 


68.067 


Distributions to stockholders except in own stock 


72.445 


43.696 


70.967 


73.077 


118.097 


90.723 


36.461 


9.360 


21.237 


14.630 


Relurns ot Members of Controlled Groups by Type of Relationship 






















Memtiers of patent-subsidiary groups 






















Number of returns 


394 


885 


618 


1.963 


2.046 


1,254 


378 


423 


424 


863 


Number of consolidated returns 


148 


270 


268 


590 


782 


673 


142 


221 


146 


311 


Total assets , 


3 109,084 


13.043,224 


54.241.679 


19.673,937 


59.884.461 


53.968.161 


60.609,540 


32.761.804 


11.666.849 


7.519.373 


Total receipts 


5.009.641 


14.047,482 


44.977.446 


26.162.530 


54.643.107 


59.343.772 


84.806.190 


34.008.956 


12.271.893 


8.750.712 


Members of brother sister groups 






















Number of returns 


204 


856 


402 


2.066 


2.004 


985 


275 


306 


427 


815 


Total assets 


210.400 


877.349 


271.453 


1.452.913 


1.218.814 


532.693 


224.846 


314,029 


228.963 


487.584 


Total receipts 


566.4/1 


1.249,874 


638.041 


2.751.822 


2.215.895 


1.068.475 


504.103 


746,863 


357.502 


881.565 


Members of combined parent-subsidiaiy and brother sister groups: 






















Number of returns 


(•) 


139 


52 


246 


165 


123 


54 


33 


CI 


113 


Total assets 


CI 


895.189 


429,983 


561,517 


900.466 


443.253 


351.910 


81,289 


CI 


164.601 


total receipts 


(•) 


1.078.835 


517,512 


821,003 


1.210.957 


533.987 


502.218 


202.224 


CI 


244.507 


Number ol relurns with relationship not determinable 


(•) 


CI 


C) 


190 


141 


CI 


- 


- 


CI 


CI 



Foolnole at end of table See teil to( "Eiplanation ot Terms" and "Description of the Sample and Limitations of tlie Data " 



Corporation Returns/1972 "ISS 

Members of Controlled Groups Other Than Form 1120 DISC 

Table 28.^Number of Returns, Total Assets, Total Receipts, Net Income, Income Tax, and Selected Dividend Items, by Type of Return, by Major 

Industry— Continued 

lAII figures are estimates baseil on samples— (noiiey amounts are in thousanils of (tollarsi 





Major industry—Continued 




Transportation, communication, electric, gas. 
and sanitary services 


Wholesale and retail trade 




Total 


Wholesale trade 


Type ol return, item 


Tout trans 


















portation. 

communica 
tion, elec- 
tric, gas, 

and sanitary 






Electric, 


wholesale 


Total 

wholesale 

trade 


Groceries 


Machinery, 


Miscel 




Transpor- 


Commum- 


gas, and 


and retail 


and 


equipment. 


laneous 




tation 


cation 


sanrtary 


trade 


related 


and 


wholesale 








services 




products 


supplies 


trade 




services 




















(31) 


(32) 


(33) 


(34) 


135) 


(36) 


(37) 


138) 


(39) 


Returns of Memtiers of Controlleil Groups 




















Number of returns 


14,?26 


11,488 


1,688 


1,549 


99,549 


33,100 


3,605 


4,944 


24,549 


r^umber of consolidated returns 


1,625 


1,116 


297 


212 


6,540 


2,930 


348 


445 


2,136 


Number of subsidrarv corporations 


9,155 


5,355 


2,106 


1,694 


28,555 


9,487 


1,417 


1,186 


6,884 


Number ot Form U20S returns 


(•) 


(•) 


- 


C) 


413 


(•) 


C) 


C) 


- 


Total assets 


292,999,340 


76,649,233 


88,599,886 


127,750,221 


147,961,091 


62,315,486 


7,390,956 


6,783,263 


48,141,267 


Total receipts 


138,326,2;4 


56,696,001 


38,691.327 


42,938,946 


370,332,339 


163,080,792 


34,789,598 


12,432,180 


115,859,014 


Net income (less deficit) 


7,412,104 


1,165,060 


3.252.927 


2,994,117 


7,884,910 


3,301,997 


423,573 


408,773 


2,469,651 


Income tax 


3,741,6?7 


773,106 


1.538.301 


1,430,270 


3,955,900 


1,610.119 


206,151 


199,825 


1,204,143 


Distrrbutrons to stockholders except in own stock 


5,940,755 


776,270 


2.050.476 


3,114,009 


1,498,695 


409.513 


83,620 


40,369 


285,524 


Returns of Members ot Controlled Groups Ottier Than Form 




















lt20S 




















Returns ot Members ot Controlled Groups Allocating One Surtax 




















Exemption Undei Section 1561 




















Number of returns 


8,142 


6,239 


1,118 


783 


41,086 


15.645 


1,703 


2,526 


11,415 


Number ot consolidated returns 


1,621 


1,112 


296 


212 


6,521 


2.921 


348 


445 


2,127 


Number of subsidiary corporations 


9,109 


5,310 


2,105 


1,694 


28,314 


9.439 


1,417 


1.186 


6,836 


Total assets 


280,267,819 


70,907,283 


87,688,902 


121,671,634 


95,093,335 


36.459,735 


3,597,217 


3,718,445 


29,144,073 


Total receipts 


127,615,548 


48,533,459 


38,108,788 


40,973,301 


214,938,511 


84,673,521 


15.802,469 


6,164,291 


62,706,761 


Intragroup domestic dividends received qualifying for 100 percent 




















deduction 




















Number ot returns 


25 
28,287 


(•) 
!•) 


3 
19,883 


7 
4,679 


141 
46,004 


76 
13,363 


CI 
C) 


C) 
C) 


55 


Amount 


9,717 


Net rncome (less detrcrt) 


6,824,420 


802,380 


3,191,658 


2 830 382 


3,665,488 


1,287,147 


149,018 


129,739 


1,008,390 


Income tax 


3,458,960 


588,285 


1,512,493 


1,358,182 


2,015,088 


680,511 


76,898 


71,117 


532,496 


Distributions to stockholders except in own stock 


5,735,228 


726,783 


2,041,874 


2,966,571 


1,057,947 


226,167 


25,359 


17,955 


■ 182,853 


Returns ot Members ot Controlled Groups Electing to Use Multiple 




















Surtax Exemptions Under Sections 1562 and 1564 




















Number of returns 


6,431 


5,146 


570 


714 


58,048 


17,413 


1,875 


2,403 


13,134 


Total assets , , 


12,723,999 
10,703,354 


5,734,451 
8,155,179 


910.984 
582,539 


6,078,564 
1,965,636 


52,843,539 
155,342,615 


25,849,938 
78,403,613 


3,793,405 
18,985,388 


3,059,339 
6,265,972 


18,997,194 


Total recerpts 


53,152,253 


Intragroup domestic dividends qualifying for transitional deduction 




















under section 1564(bl 




















Number ol returns 


26 


!•) 


CI 


4 


415 


251 


C) 


48 


136 


Amount received 


6,065 


(•) 


CI 


3,601 


41,544 


16,018 


C) 


2,194 


12,808 


Amount deducted 


5,478 


(•) 


C) 


3,269 


38,111 


14,677 


C) 


2,002 


11,742 


Net income (less deficit) 


587,245 


362.183 


61,269 


163,793 


4,217,800 


2,015,124 


275,220 


278,643 


1,461,261 


Income tax 


282,717 


184.821 


25,808 


72,088 


1,940,809 


929,605 


129,253 


128,705 


671,647 


Distributions to stockholders except in own stock 


205,527 


49.487 


8,602 


147,438 


440,363 


182 961 


58,261 


22,029 


102,671 


Returns of Members ot Controlled Groups by Type of Relatronship 




















Members ot parent subsidiary groups 




















Number of returns 


4,703 


3,364 


658 


681 


43,098 


12,243 


1,260 


1,787 


9,195 


Number of consolrdated returns 


1,516 


1,036 


280 


200 


6,052 


2,768 


339 


429 


1,999 


Total assets 


285,468.843 


72,950,243 


86,984,458 


125,534,142 


116,887,407 


46,922,221 


5,962,006 


4,719,256 


36,240,959 


Total receipts 


129,601,133 


50,048,457 


37,275,568 


42,277,108 


272,757.898 


117,182,150 


27 065,05' 


8,212,853 


81.904,240 


Members ol brothersrsfer groups; 




Number of returns 


8,328 


6,879 


824 


624 


46.716 


17,495 


1,981 


2,646 


12,866 


Total assets 


2,849,008 


2,239,599 


345,846 


263,563 


20,923.146 


9,523,980 


875,620 


1,393,997 


7,254,363 


Total recerpts 


4,734.552 


4,327,468 


240,386 


166,698 


69,837,624 


30.286,893 


4,953,734 


3,119,014 


22,214,145 


Members of combrned parent subsidiary and brother sister groups 




















Number ot returns 


903 


694 


125 


CI 


4,783 


2,100 


179 


293 


1,628 


Total assets 


2,646,662 


1,308,806 


1,245,244 


C) 


7,957,001 


5,003,464 


416,465 


554,659 


4.032,340 


Total receipts 


3,199,061 


1,987,946 


1.153,279 


C) 


21,525,737 


13,125,560 


2,190,929 


871,382 


10063,249 


Number ot returns with relationship not determinable 


638 


447 


C) 


109 


4,537 


1,219 


158 


202 


859 



Footnote at end of table See text for "Ejtplanation of Terms" and "Oescnplion of the Sample and Limitations of the Data " 



154 Corporation Returns/1972 

Members of Controlled Groups Other Than Form 1120-DISC 

Table 28. —Number of Returns, Total Assets, Total Receipts, Net Income, Income Tax, and Selected Dividend Items, by Type of Return, by Major 

Industry— Continued 

lAll figures are estimates baseil on samples- money amounts are in thousanils of ijollarsl 





Major industrY — Continued 




Wholesale and retail trade -Continued 












Retail trade 












Type of return, item 






















Total 
retail 


Building 
materials, 
hardware. 


General 
merchandise 


Food 


Automotive 
dealers and 


Apparel 
and 


Furniture, 
home fur 
nishings. 


Fating and 
drinking 


Miscel 
laneous 


Wholesale 
and retail 
trade not 




trade 


and farm 
equipment 


stores 


stores 


service 
stations 


accessory 
stores 


and equip 
ment stores 


places 


retail 
stores 


allocable 




(40) 


(41) 


(42) 


(43) 


(44) 


(4S) 


(4S) 


147) 


(41) 


(49) 


Returns of Members of Controlleil Groups 






















Number of returns 


66,276 


4,417 


6.307 


4,004 


12.066 


12.606 


4.263 


10,288 


12,324 


172 


Number of consolidated letuins 


3.608 


315 


345 


353 


802 


416 


242 


640 


492 


CI 


Number of subsidiaf> corporations 


19.002 


756 


3.631 


1,910 


1.467 


4.355 


935 


4,249 


1,699 


CI 


Number of Form 1120S returns 


(•) 


- 


- 


- 


(*) 


- 


- 


C) 


C) 


- 


Total assets 


84.475,968 


3,568,944 


39.479,527 


11641.250 


9.100.979 


5.553,416 


2.919.685 


5,339,779 


6,872,388 


1.169.637 


Total receipts 


206.287.351 


7,378,998 


65.209.510 


58.909.953 


33.597.144 


11,381,223 


5.152.667 


9,452,859 


15,204,997 


964.196 


Net income (less deficit) 


4.555 169 


256,991 


2.134.765 


395.870 


513.292 


367,903 


125.701 


328,986 


431.661 


27.744 


Income tan 


2.335 685 


115,411 


1.057.842 


286.478 


232.933 


189,352 


68.639 


175,593 


209.437 


10.096 


Distributions to stockholders eicept in own stock 


1.081.434 


68,952 


686.265 


168.392 


24.331 


51,598 


7.364 


24.143 


50.389 


C) 


Returns of Members of Controlled Groups Qtller Than 






















Form 1120$ 






















Returns of Members of Controlled Groups Allocatrng One 






















Surtax Exemption Under Section 1561 






















Number of returns 


25.313 


1,984 


1.809 


1.717 


6.029 


2,648 


2.325 


4.452 


4.346 


CI 


Number of consolidated returns 


3.598 


314 


340 


363 


800 


416 


242 


638 


492 


C) 


Number of subsidiary corporations 


18.809 


754 


3.526 


1.910 


1.463 


4,355 


935 


4.167 


1.699 


C) 


Total assets 


57.535.231 


1,969,518 


33.718,982 


7.730.138 


4.747.453 


2.005.143 


1.541.958 


2.938.865 


2.883.174 


CI 


Total receipts 


129.443.704 


3,661,250 


53.247.756 


38.105.943 


15.952.184 


4.233.565 


2.816.441 


4.702.990 


6.723.575 


C) 


Intragroup domestic dividends received qualifying for 100 






















percent deduction 






















Number of returns 


65 


CI 


C) 


C) 


CI 


(•) 


_ 


C) 


C) 





Amount 


32.641 


(•) 


C) 


C) 


C) 


(•) 


_ 


C) 


C) 





Net income (less deficit! 


2.355.290 


95,373 


1.666.857 


173.955 


174.790 


20.525 


38.265 


94.728 


90.797 


C) 


Income tax 


1.326.670 


43,736 


839.382 


174.741 


84.387 


31.978 


27.465 


64.405 


60.576 


C) 


Distributions to stockholders except in own stock 


824.032 


61,802 


600.739 


103.542 


11.234 


15.891 


3.672 


8.649 


18.503 


CI 


Returns ot Members of Controlled Groups tiecting to Use 






















Multiple Surtax Exemptions Under Sections 1562 and 1564 






















Number of returns 


40.590 


2,432 


4.497 


2.286 


6.036 


9.958 


1.937 


5.565 


7.876 


C) 


Total assets 


26.922.333 


1.599.426 


5.760.545 


3.911.112 


4.351.931 


3.548.273 


1.377.727 


2.388.942 


3.984.377 


C) 


Total receipts 


76.796.092 


3.717.748 


11.961.754 


20.804.010 


17.640.455 


7.147.658 


2.336.226 


4.720.046 


8.468.195 


(•) 


Inlragroup domestic dividends qualifying lor transitional 






















deduction under section 1564(bl 






















Number of returns 


164 


CI 


7 


_ 


(•) 


C) 


C) 


C) 


C) 


_ 


Amount received 


25.526 


C) 


6.247 


_ 


(•) 


C) 


(•) 


C) 


CI 


— 


Amount deducted 


23.434 


C) 


5.776 


_ 


(•) 


CI 


(•) 


C) 


!•! 


_ 


Nel income (less deficit) . 


2.197.983 


161.618 


467.908 


221.915 


338.521 


347.378 


87.436 


231.893 


341.314 


CI 


Income tax 


1.009.015 


71.675 


218.460 


111.737 


148.546 


157.374 


41.174 


111.188 


148.861 


C) 


Distributions to stockholders except in own stock 


257.402 


7150 


85.526 


64.850 


13.097 


35.707 


3.692 


15.494 


31.886 


- 


Returns of Members of Controlled Groups by Type ot 






















Relationship 






















Membeis of parent subsidiary groups 






















Number of returns 


30.851 


1.801 


4.064 


1.632 


3.293 


8.718 


1.277 


3.755 


6.308 


3 


Number of consolidated returns 


3.283 


303 


304 


334 


687 


353 


224 


614 


460 


C) 


Total assets 


68.863.028 


2.277.689 


37.187.354 


10.469.068 


3.683,069 


4.441.689 


1,554.217 


4.097,847 


5.152.095 


1,102,158 


Total receipts 


154.801.075 


4.421.947 


59.396.953 


51.968.815 


10,351,012 


8.936.771 


2,444,053 


6371,960 


10.909.564 


774,673 


Members of brother sister groups 






















Number ot returns 


29.053 


2.279 


1.797 


1.994 


7.582 


2.656 


2,381 


5,288 


5,072 


C) 


Total assets 


11347.826 


1.013.435 


1 720,773 


712.557 


4.395.658 


573.463 


886,014 


854,432 


1.191.494 


C) 


Total receipts 


39.416.325 


2.364.688 


4,326,214 


4.754.786 


19.206.835 


1.331.643 


1,994,790 


2 348 483 


3088.886 


C) 


Members of combrned parent subsidiary and biofhei sister 






















groups 






















Number of returns „ 


2,681 


86 


301 


207 


692 


370 


248 


287 


486 


C) 


Total assets 


2,937,398 
8,345,060 


158.515 
348.691 


512,260 
1,363,705 


403.448 
1.933.312 


681.241 
2,499.100 


171.065 
405.533 


350,325 

443,226 


325,404 

557,245 


335.140 
794.248 


C) 


Total recerpts 


C) 


Number of returns wrth relationship not determinable 


3,317 


250 


(•) 


169 


496 


861 


355 


685 


355 


- 



Footnote at end of table. See text lor "Explanation of Terms" and "Description of ttie Sample and Limitations of the Data " 



Corporation Returns/1972 155 

Members of Controlled Groups Other Than Form 1120-DISC 

Table 28.— Number of Returns, Total Assets, Total Receipts, Net Income, Income Tax, and Selected Dividend Items, by Type of Return, by Major 

Industry— Continued 

lAII figures are estimates based on samples- money amounts are m thousands ol dollarsi 





Maior industry Continued 




Finance, insurance, and real estate 










Security 










Type of return, item 


Total 

finance. 

insurance. 

and teal 

estate 


BanliinE 


Credit 
agencies 
other than 

banks 


commodity 
brokers, 
dealers. 

excltanges. 

and 

services 


Holding 
and other 

invest 

ment 
companies 


Insurance 
carriers 


Insurance 
agents, 
brokers, 

and 
service 


Real 
estate 




(SO) 


(51) 


(52) 


(531 


(54) 


(551 


(56) 


(57) 


Returns ot Members of Controlled Groups 


















Number ol returns 


93,498 

6,933 

33, W9 

383 


2,354 

910 

4,381 


9,981 

889 

8,975 


990 

294 

1,027 


13,828 
1.062 
3.148 
C) 


1.204 

259 

2.625 


4.690 
389 
1.147 
C) 


60.448 




3.130 


Number of subsidiary corporations 

Number of Form 11205 returns 


11.876 
C) 


Total assets 

Total receipts 

Net income (less deficit] 

Income tax 

Distributions to stockholdeis eicepi in own stock 


1,164,042,524 

142,862,560 

9,090,160 

3,840,605 

3,655,623 


652,270,779 

36,339,711 

1,770,847 

827,751 

1,561.080 


175,108,794 

15,994,649 

1,056,858 

530,446 

319,210 


19,368.258 

4,114,975 

317,694 

181,717 

64,718 


22.502.816 

2.965.350 

864.786 

179.279 

433.442 


239.091.026 

69.600.710 

4.193.354 

1,579,839 

1,045,347 


3.519.013 

1.970.945 

202.507 

92.406 

46012 


52.181,838 

11,876,220 

684,114 

449,167 

185,814 


Returns ot Members of Controlled Groups Other Than Form 1120S 


















Returns of Members of Controlled Groups Allocating One Surtax Exemption Under Section 
1561 




















55,375 
6,925 
33,124 


1,647 

910 

4.381 


4,735 

888 

8,958 


619 

294 

1,027 


9.232 
1.062 
3.148 


821 

258 

2.624 


2.956 

389 

1.147 


35.362 




3.121 


Number ot subsidiary corporations 


11.839 


Total assets 

Total receipts 

Intragroup domestic dividends received qualifying for 100 percent deduction 

Number of returns 

Amount 
Nel income (less deficit) 
Income tax 
Distributions to stockholdeis except in own stock 


1,065,333,725 
129,852.733 

440 

328,728 

7.480,304 

3.189.218 

3.332.586 


610.897.238 
33.852,507 

29 

10,517 

1.622,707 

758,452 

1.471.348 


148.207,134 
13.f41.335 

28 

12,321 

771,098 

400,314 

261,217 


17,466.932 
3.590,060 

4 

6.432 

260.692 

154.675 

61.190 


18,780.996 
2.536.578 

209 
110.775 
691.658 
131,404 
367,876 


230,321.880 
66,419,869 

41 

177.053 

3,925.529 

1,484,144 

1,016,817 


2.744.567 
1.503.952 

(•) 

CI 

127.204 
59.542 
32.360 


36.914.978 
8.308.432 

90 

3.257 

81.416 

200.687 

121.778 


Returns of Members of Controlled Groups Electing to Use Multiple Surtax Exemptions 
Under Sections 1562 and 1564 


















Number of returns 

Total assets 


37.740 
98.655.155 
12.986.092 

320 

22,405 

18,836 

1,607,746 

651,109 

323,037 


706 
41.373.541 
2.487.204 

26 

478 

436 

148.140 

69.299 

89.732 


5,245 
26,901,660 
2,353,314 

59 

2,846 

2,588 

285,760 

130,132 

57,993 


370 

1.901.326 

524.915 

(•) 

CI 

CI 

57.002 
27.042 
3.528 


4,519 

3.707.473 

426.323 

118 
13,190 
12,166 
172,420 
47,597 
65,566 


382 
8,769,146 
3,180,841 

7 

2.626 

667 

267.825 

95.695 

28,530 


1.581 
774.399 
466,953 

C) 

C) 

C) 

75.295 
32.864 
13.652 


24.932 
15.227.610 




3.546.542 


Intragroup domestic dividends oualifying for transitional deduction under section 
1564(bl 

Number of returns 

Amount received 

Amounf deducted 
Net income (less deficit) 

Income tax 

Distributions to stockholders except in own stock 


105 

3.124 

2.849 

601.304 

248.480 

64.036 


Returns of Members of Controlled Groups by Type of Relationship 


















Members of patent subsidiary groups 
Number ot returns 

Number of consolidated returns 


27,187 

6,415 

1,088,427,885 

125,458,159 


1.752 

894 

643,185,896 

35,774,555 


5,606 

873 

167,220,679 

15,195,740 


774 

280 

17,721,186 

3,961,190 


4,412 

949 

18,365,879 

2,445,034 


825 

254 

207,826,505 

59,609,902 


1.701 

378 

2.907 546 

1.429.087 


12.114 

2.785 

31.200.194 


Total receipts 


7,042,651 


Members of brother sister groups 


56,579 
25,298,709 
5,333,812 


435 

3,337,499 

206,500 


3,394 

2,565,146 

350,719 


176 
239,236 
57,281 


7,839 

2,566,054 

312,981 


165 

1,797,794 

604,477 


2.437 
336.725 
375,968 


42,130 


Total assets 
Total receipts 


14,456,255 
3,425,886 


Members of combined parent subsidiary and brother-sister groups 
Number of returns 
Total assets 


5,009 
18,522,023 
4,820,488 

4,339 


2,464,320 
159,344 

78 


598 

1,642,215 

194,907 

381 


C) 
(•) 
C) 

C) 


912 
870.225 
146.162 

587 


100 
7,921,731 
3,021,149 

113 


271 
262.457 
152.840 

C) 


3.023 
5.272.421 
1.112.204 




3.026 







Footnote 3l end ot table See tert for "Eipianation of Terms" and "Description of ttie Sample and Limitations of the Data " 



156 Corporation Returns/1972 

Members of Controlled Groups Other Than Form 1120-DISC 

Table 28.— Number of Returns, Total Assets, Total Receipts, Net Income, Income Tax, and Selected Dividend Items, by Type of Return, by Major 

Industry— Continued 

[All ftgurts are estimates based on samples -money amounts are in thousands ot dollars | 





Major Industry— Continued 




Services 




Type of return, item 




Hotels 






Automobile 
services, 


Amusement 




Nature 

ot 
business 

not 
allocable 




Total 


and other 


Personal 


Business 


and mis 


and 


Other 




services 


lodging 


services 


services 


cellaneous 


recreation 


services 






places 






repair 


services 














services 










(SSI 


(591 


(60) 


(SI) 


(62) 


(631 


(641 


(6S) 


Returns ot Members ot Controlled Groups 


















Number of returns 


40,596 


2,451 


4,181 


14,078 


6,882 


4,844 


8,156 


2.131 


Number ol consolidated returns 


3,448 


534 


275 


1,035 


220 


599 


776 


CI 


Number of subsidiary corporations 


13,52/ 


2,206 


1,283 


3,641 


800 


2,382 


3,215 


C) 


Number ol Form 1120S returns _ 


(*) 
40.421,685 


6.061.365 


(•) 
2,072.533 


C) 
12,937,015 


(•) 
5,147,466 


C) 
7,407,684 


C) 
6,795,622 


(•) 


Total assets 


245.889 


Total receipts 


36,744.619 


4.419,459 


2,766,924 


12,909,000 


3,733,813 


5,459,896 


7,455.527 


247.220 


Net income (less deficit) 


1.438.929 


163,738 


133.251 


586,498 


104.362 


228.949 


222.131 


8.414 


Income tax 


788.217 


95.448 


64.429 


296.396 


60.595 


134.415 


136.934 


4,101 


Distributions to stochhoiders except in own slock 


286,570 


44,281 


10,057 


128.664 


28.728 


48,878 


25.962 


CI 


Returns ot Members ot Controlled Groups Other Than Form I120S 


















Returns of Members of Controfled Groups Allocating One Surtax Fxemption Under Section 1^1 


















Number ot returns 


22.730 


1,631 


2,310 


7.685 


3.190 


2.327 


5,585 


1.213 


Number ot consolidated returns 


3.436 


534 


275 


1,032 


219 


596 


776 


CI 


Number of subsidiarv corporations 


13,427 


2,206 


1.283 


3,564 


797 


2.362 


3,215 


C) 


Total assets 


30,414,071 


5,015.084 


1,107.366 


9.370,873 


2,874.935 


6,226.432 


5,819.381 


155.084 


Total receipts 


26.794,898 


3,633,449 


1,426,298 


9,411,878 


2,192.325 


4,376.481 


5,754,467 


157,429 


Intragroup domestic dividends received qualifying tor 100 percent deduction 


















Number ot returns 


46 


(•) 


„ 


32 


— 


(•) 


C) 


_ 


Amount 


22,904 


CI 


_ 


18,741 


_ 


CI 


C) 


_ 


Net income (less deficit) 


815,882 


117.635 


38,828 


339,180 


24.104 


149,194 


146,941 


2,901 


Income tax 


504,376 


75.111 


20,821 


192,313 


25,457 


92030 


98,644 


CI 


Distributions to stockholders except in own stock 


227,432 


38.670 


3,660 


106.162 


24,422 


35,469 


19,049 


C) 


Returns of Members ol Controlled Groups Electing to Use Multiple Surtax Exemptions Under Sections 1562 and 

1564 


















Number ot returns 


17,483 


820 


1,845 


6.342 


3,603 


2,440 


2,431 


800 


Total assets 


9,996,065 


1.046,281 


963,740 


3,565.182 


2.270,091 


1.178.291 


972,480 


76.015 


Total receipts 


9,924,498 


786.010 


1,338,181 


3,494,310 


1.539,025 


1.080,817 


1,686.155 


82.217 


Infragroup domestic dividends qualifying for transitional deduction under section 1564(b]: 


















Number of returns 


91 


(•) 


(•) 


50 


C) 


C) 


C) 





Amount received 


9,246 


(•) 


(•) 


6.928 


C) 


C) 


C) 





Amount deducted 


8,488 


(•) 


CI 


6.388 


C) 


C) 


C) 


_ 


Net income (less deficit) 


623,438 


46.103 


94,573 


247,070 


81.522 


78,980 


75,190 


C) 


Income tax 


283 841 


20.337 


43,608 


104,083 


35,138 


42 385 


38.290 


C) 


Distributions to stocliholders except in oinrn slock 


59,138 


5.611 


6,397 


22,502 


4,306 


13,409 


6,913 


C) 


Returns of Members of Controlled Groups by Type of Relationship 


















Members ot parent subsidiary groups 


















Number of returns 


13,402 


941 


1,619 


5 164 


1.214 


1,851 


2,611 


600 


Number ot consolidated returns 


3,348 


511 


265 


1,001 


216 


589 


765 


CI 


Total assets 


32,617,481 


4,907.073 


1,554,066 


10,876,606 


2.930.056 


6.361,163 


5,988.517 


163,239 


Total receipts 


27,883 739 


3,302,342 


1,982,560 


10,705,624 


1,867,919 


4,413,112 


5,612.182 


182,244 


Members of brother sister groups 


















Number ot returns 


22.645 


1.257 


2,188 


7,734 


4.774 


2,293 


4.396 


1.088 


Total assets 


5.130,987 


719,287 


388,433 


1,434,282 


1,431,683 


644,989 


512.313 


54.328 


Total receipts 


6,260,919 


572,843 


643.206 


1,655,298 


1,335.938 


725,173 


1,328,461 


30.940 


Members ot combined parent-subsidiary and brother-sister groups 


















Number ot returns 


1 988 


114 


121 


615 


364 


490 


281 


C) 


Total assets 


2,093>83 


376,366 


105,027 


427,277 


612.129 


358,853 


214,131 


C) 


Total receipts 


1,970,064 


517,295 


110,337 


38